REGISTERED CHARITY NUMBER: 249519
REPORT OF THE TRUSTEES AND
UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
FOR
ROYAL ISLE OF WIGHT AGRICULTURAL SOCIETY
Bright Browri Limited
Ch3rtered Accountants
Exchange House
St, Cross Lane
Newport
151e of Wight
P0305BZ

ROYAL ISLE OF WIGHT AGRICULTURAL SOCIEtY
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30SEPTEMBER 2023
Pège
Report of the Trustees
Independent fxamlner's Report
Consolldated Ststement of Flnanclal Activitie5
Consolidated Balance sheet
Parent Statement of Financial Activities
Parent Balance Sheet
io
Notes to the Flnanclal Statements
li to 21

ROVAL ISLE OF WIGHT AGRICULTURAL SOCIETY
REPORT OFTHETRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended 30 September 2023. The
trustees hawe adopted the provisinns of Accounting and Reporting by Charitics.. Stotement of Recommended Practice
applicable to charities preparing their accounts in accordancc with the Financial Reporting Standard applicable in tho UK
and Republic of Ireland IFRS 1021 (effective I january 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objechves of the Charity, as set out In the Trust Dcod, are within the Isle of Wight to encourage agriculture generally
and the preservation of the phy5￿c￿l and natural environment and, in particu13r and without prejudice to the generality
of the foregoing, by promOti￿g understanding, knowledge and awareness amongst the general public of the physical and
natural environment by all or any of the following means
publications, funding, meetings, organising displays,
promotional events and the County Show. The Royal Isle of Wight County Show returned after a two-year break.
Another objective is to assist people in furthering their education and skills development in the.ir trades, vocations and
professions linked to agriculture and the physical and natural enwronment via recognised training and educational
e5tabllshments or individva15 by bursarles, grants, and support.
Objedives for the year
The primary objecknve lor thÈ year ha5 been to continue to develop the Society'5 SUPPOrt for the rural sector, holding an
annual show, provide linancial support for individuals undertaking edu£ation and personal develnpment activities, and
supporbng the local food Sector. The Royal Isl? of Wight County Show was a great succes5 building on the achievements
of previous years.
strategy to achieve these objethves
The Executive Committee has retained the organisation of the County Show in-h(Iu5e. Vlil Its County Show Sub-committee
and secretariat contract. The Rural carp.ers P"und entered it5 ninth year offering both Scholarships and Bursaries. Wight
Marque cnntinued its support for the Island's food and drink sector.
Public benefit
All the a(￿vi￿e5 of the Charity fotus on delivering co¥nmunity benefit and are in accordaFTr¢e wlth the objects of th
Charity.
The Trustees hdve complied wtth their dutyto have due regard tothe Charity Commission's publlc benefit guidan￿ when
exercising any powers or duties to which the guidance is relevant.
Grantmaking
The Charity ha5 ensured that the criteria th3t it uses to apply funding has been in accordance with the Constitution.
The dppIic3nt must be èngaged or linked to an agricultural 01 environmental activity and be r2celving recognisod training,
education, or personal development. The Rural Careers Fund sub-committee has awarded scholarship5 or bursaries only
for the duration of one year following which 3 further application may be made.
ACHIEVEMENT ANO PERFORMANCE
Principle act6vlties for the year
80th the Royal Islo of Wight County Show and the annual Educadon Day were held with great success. Scholarships and
bursaries continued to be Bwarded from the Rural C3reers Fund.
In addition to its Exeiutive Committee the Society now has four sub committees,.
County Show
Rural Careers Fund
Wight Ma¥que
Str3tegv
Page I

ROYAL15LE OF WIGHT AGRICULTURAL SOCIETY
REPORT OF THE TRL15TEES
FOR THE YEAR ENDE030 SEPTEMBER 2023
FINANCIAL REVIEW
Review of performance for the year
The Royal Isle of Wight County Show wa5 held on Saturday 8th and Sunday 9th July.
Running for it5 122nd year, the royal status of the
show was in full force ill ovr newto 2023 Garden and
Outdoor Living area, which hosted a Show Garden,
with the central theme being HIS Majesty's
Coronation. It was a successful competition, with
four gardens entering, and the rosettes awarded by
our President - Mrs Susie Sheldon. 11 wa5 an honour
and very imporlant ihat we celebrated our royal
connection.
This ye3r we decided to spread the entertainment
across the showground, r3ther than having c>ne Main
eVe￿t in the Main fting, This worked extr@mely well
and brought the crowds to all the different areas of
the show. Our woodland area hosted the Adam's
Axemen, and Harvey the logging Horse. The Canine area returned with It's Furi Dog Show, which was a great W3y to get
the public involved in a f¥iendly four-legged competition. We al50 had The Sheep Show in attend8nte. which was very
popular with the public, for both the educational and entertaining a5PeCts.
Also new to 2023 was the Food antj Drink Festival, which engulfed
the senses, with the smell of garllc, the touch of deer antlers, and
of course. all the free tastersl It also helped support local
businesses by promoting the Society's Wight Marque products,
which are either rrade, grown, or manufactured on the Island.
QIJIRKY &DE
RAVOUR
& VODKA
cujs
EU
The Island's variéty of attractions and activitie5 were pmmoted in
our Visit IW tourism marquee, and tho Islands 3rtistic residents
displayed their skills and fant3stic creations in the Island Arts and
Makers M3rket marquees, which was hard lo mi55 for the bright
rolours and vibrant displays.
There was nev?r a dull mom&nt during the show, with all the 5en5es being engaged. Seeing the animals. through the
falconry dlsplays. Shetland Grand National, BrTrti5h Scurry and thp D¢)g and Sheep Show. Hearing the bands, IWTrial Bikes,
and orchestra of anirnal noi5e5. Smelling fresh air, food, ènd trattor engines. Touching the sheep. pigs. calves. goats, alid
alpaca5. And tasting the variety of local produce and food stalls.
Family is often an important èspect to rurdl life, which we like to refiect at the County Show. Under 165 go free, to make
it more family indusive, and in our Show Guide we also had activitie5 for children to £pt them interacting with the show
and to help keep them entertained.
The Royal Isle of Wight County Show represents the Isle of Wight and aims to celebrate our beautifully rural island. This
vear the Grade P3r3de was hosted at an earliertime. which worked very well as more of the public were around to watch
the proud owners exhibit their animals, trophies, and rosettes, and you really got to see the best Df the island's farming
community. The show is an irD.pcrtant celebr3tion of our rural community and brings people together Sn different ways.
Page 2

ROYAL ISLE OF WIGHT AGRICULTURAL SOCIEtY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDEO 305EPTEMBER 2023
Il
The move to a LWO day show was well 5UPPOrted with a record number of businesses exhibiting, trading or attendlng the
show.
This year. our Members PaviliDn h05ted the Royal 151e of Widht Agricultural Soclety's Isle ol Wight Rural Awards, which
was sponsored by the CLA. The awards rocognise thoso individuals and businesses who repiesent the very best of rural
achievement on the Isle of Wight. The categories IRural Busine55 of the Year, Rural Young Person of the Year, Wight
Marque Food Business of the Year, Small Countryside Business of the Year, and Countryside Business of the Yearl all had
excellent entrants this year,
Alongside the important role the County Show plays to support the rural economy, surpluses frofn the show are used to
fvnd the Rural Careers Fund, to help young people to develop thelr careers and role on the151and.
In line with the County Show, the Society's Education Day took plaLe on 23rd Mav,
and hosted over 400 primary school children from 16 schools.
The Education Day 15 a Special event in the calendar where the children can
actively get involved with all the areas of the County show in a fun and
inforMa￿ve way. The levels of excitefflent, interest and sheeT enjtsyment are
compelllng and 8reat thanks go to 311 the Area Leads who once again gave (Jp so
much of their knme to allow the Education Oay to take place.
Pa8e 3

ROYAL ISLE OF WIGHT AGRICULTURAL SOCIETY
REPORT OFTHETRUSTEES
FOR THEYEAR ENDED 30 SEPTEMBER 2023
Fihancial revlew
The inconie lor the County Show Limited was up on the previou5 year at £136,60412022- £132,697). Expenditure in total
was a150 UP this year at £108,68912022 £97,202). TFie result of this led to a prolit for the yeai of £27,9J5 12022
£35,495). A51 profits of the subsidiary are donated to the parent charitv.
The Charity's income for the year was £58,41612022 - £80,005) and expenditure was £34,20112022 - £39,762). The
Cliarity reported a total Surplus for the year of £24,21512022 surplu5 of £40,243).
The overall consolldated surplus for the year was £24,21512022 £42,359).
Reserves policy
As part of the Executive Committee's financial best practice approach, a Reserve Policywas Introduced in 2018. The policy
is to retain cash reserves equivalent to half the c05t of the next County Show and to cover the notice period13 month51
of the office contrart. The Society currently adheres to its Reserve Pollcv.
STRUCTURE, GOVERNANCE ANO MANAGEMENT
GoverninK document
The Charity was founded iri 1894 3nd is governed by its trust deed dated 11 January 2006.
Recruitment alld appointment of new trustees
The officers of the Charity are elected pach year by thè members at the Annual General Meetin8. The Executive
Managernent Committee is elected for a period of three years.
One third of the Executive Management Committee will fetirè each year by rolation and the positions filled by election
at the Annual General Meeting.
Organlsauonal structure
The Charity has a wholly owned non-charitable subsidiary Ilsle of Wight County Show Limitedl which undertakes the
management and trade of the annua1 County Show.
The performance of this is included in the Tesults for the year.
It is the performance of the County Show which financlally undeTplns the ability of the Charity to tarry out its objectives.
Rlsk management
The Executive Committeo manages risk and Risk Assessments have been carried out where 3ppropriate with regard to
the activities in which it is engaged.
Specific attention ha5 been givp.n to the activities involved in the staging of the County Show 3nd an Event Safety Plan r5
in place and 15 SUPPOrted by specific Risk A55essrrents.
Page 4

ROYAL ISLE OF WIGHT AGRICULTURAL SOCIETY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2023
REFERENCE ANO AOMINISTRATIVE DETAILS
Reglstered Charity number
249519
Principal address
Shide Meadows Centre
Shide Road
Newport
Isle of Wight
P030 IHR
Trustees
Mr% C Betlèy
Mr G Biss
MT R M Brown
MrsRA
Edwards
Mrs l Griffin
Mr D M Grove5
Mrs S F Groves
Mr D Horne
Mr l Heather
Mrs G Kenneit
Mr D J S Russell
Independent Examinèr
Bright Brown Llmited
Chartered Accountant5
Exchange House
St. Cross Lane
Newport
sle of Wight
P030 58Z
Approved by order of the boaid of trustees on
and signed on its behalf by..
Mrs R A Edwards - Trustee
Page 5

INDEPENDENT EXAMINER'S REPORT TOTHETRUSTEESOF
ROYAL ISLE OF WIGHT AGRICULTURAL SOCIETY
Independent examiner's report to the trustee5 01 Royal Isle of Wlght Agricultural Soclety
I report to the charity trustpes on my examination of the acLotJnts of Royal Isle of Wight Agricultural Society (the Trust)
for the ye3r ended 30 September 2023.
Re5ponslbllitie5 and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accijunts in accordance with the
requlrements of the Charities Act 20111'the Act'l.
I report in respect of my ex3mination of the Trust's accounts carried out under Scction 145 of the Act and in carrying out
My examinaknon I have followed all applicable Directions given by the Charity Commission under Section 14515llbl ol tho
Act.
Independent ex8mlner's statement
I havo completed my examination. I confirm that no material matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kepl in respect of the Trust as requlred by Soction 130 of the Act,. or
the accounts do not accord with those records,. or
the accounts do not comply with the applicable requirenients concernTrng the form and content of accounts set
out in the Chariknes IAccount5 and Reports1 Regulations 21h18 other than any requirement that the accounts give
a true and fair view which is not a rnatter tonsidered as parl of an independent examination,
I have no concern5 and have come acr05s no other matters in conneclion with the examination to which attention should
be drawn In this report in order to enable a proper understandin8 of the account5 to be reached.
J Palmer
FCCA
Bright 8rown Limited
Chartered Accountants
Exchange. House
St. Cr055 Lane
Newport
51e of Wight
P030 582
Date..
Page 6

ThE ROYAL ISLE OF WIGHT AGRICULTURALSOCIEfY
CON50IIDATED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEM8Efl 2023
Royal Isle of Wight
Agricultural Society
IW County
Show Ltd
2023
Total
funds
2022
Total
fund5
Unrestricted
funds
Restricted UF>re5trirted
fund5
fund5
Notes
INCOME FROM
OonatlDns irid lewies
Charltable attivitie5
Income frorn charitable activities
,785
15,785
29,088
3,200
L.500
4,71K)
3.500
Other trading activltles
Investment income
9.309
107
136,604
145.913
707
146.733
Total Income
29,￿1
1,500
136,604
167,105
179,321
EXPENDITiIRE ON
Raising funds
Charltable actlvltle5
General
19,835
333
106,718
126,886
114,705
9,267
4,766
1,971
16,004
22,257
Total expenditwe
5.099
108.689
142,890
136,962
NET INCOMINGIIOUTGOINGI RESOURCES
iioii
13,5991
27,915
24.215
42,359
Transfer betweén funds
16
27,915
127,9151
Net movement in fund5
27,814
13.5991
24,215
42,359
RECONCILIATION OF FUNDS
Total fvnds brought forwa¥d
101,699
4,482
4,46S
110,646
68.287
TOTAL FUND5 CARRIED FORWARD
129.513
883
4,465
134.861
110,646
CONTINiIING OPERATSONS
All incomp and eX￿ndIture has irisen Ircm tontlnulng actlvities.
The notrsform part of the5efinMd3151ètEments
Page 7

THE ROYAL ISLE OF WIGHT AGRICULTURAL SOCIETY
CONSOLIOATED BALANCE SHEET
AT 30 sf PTEMBER 2021
Unrestricted
Funds
Restrltted
Funds
2023
Total funds
2022
Total funds
Notes
FIXED ASSErs
Tanglhle assets
io
34,854
34,854
35,319
34.854
34,854
35,319
CURRENT ASSEYS
Debturs
Cash at bank and In hand
13
5,647
97.304
5.647
98,187
9,608
71,605
883
102,951
883
103.834
81.213
CREDITORS
Amounts fallin8 due within
one year
14
13,8271
13.8271
15,8861
NET CURRENT ASSETS
99,124
883
I(KI.007
75,327
TOTALASSETS LESS CURRENT
LIABILITIES
133.978
883
134,861
110,646
NET ASSETS
133,918
S83
134,861
110.646
FUNDS
Unrestricted funds
Restricted funds
15
133,978
883
106,164
4,482
TofAL FUNDS
134.861
110,646
The fin3ncial slatemeots were approvÈd by the B02rd of Trustees on
behalf by-
and were signed on its
Mrs R A Edward5- frustee
notes larm partol the5E sts*rnynts
P3ge 8

THE ROYAL ISLE OF WIGHT AGfiicuLTIJRAL SOCIETY
PARENT STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 5EPTEM6ER 2023
2023
Tota
funds
2022
lotal
funds
Unrestricted
tunds
RpRtrlctpd
funds
Notes
INCOME FROM
Oonation5 and legacles
Charltable Bdlvltles
Income from charitable artiwties
43,700
43,700
62,469
3,200
1,500
4,7
3,500
Other tradlne activitie5
OthÈr income
Investment Income
9,309
9,309
14,036
707
707
Total Income
S6.916
1,SOD
58.416
80.W5
EXPENDITURE ON
Raising funds
Charitable 8Ctlvities
General
l9,835
333
20,168
18,213
9,267
4,766
14,033
21,549
Total expettditurè
29.102
5,099
34,201
39,762
NET INCOMINGIIOUTGOINGI RESOiJRCES
27,814
13.5991
24,215
40,243
Transfer beknveen funds
16
et movement In funds
27.814
135991
24.215
40,243
RECONCILIATION OF FUNDS
Total funds brought forbvard
101,699
4,482
106,181
65,938
TOYAL FUNDS CARRIED FORWARD
129,51.3
883
130.396
106,181
CONTINUING OPERATIONS
All income and expenditufe ha5 afiSen from continuing activities.
The forrn ￿theSe￿na￿al5tate[llE￿ts
Page 9

THE ROYAL ISLE OF WIGHT AGRICULTUIIALSOCIETY
PARENT BALANCE SHEE[
AY 30 SEPTEMBER 2023
Unrestr￿cted
Fund5
Restricted
Funds
2023
Total funds
2022
Total funds
Notes
FIXED ASSETS
Tangible assets
Investtnents
io
li
34.854
loo
34,854
100
35,319
34.954
35,419
CURRENT ASSÉTS
Debtor5
Cash al bank and in hand
13
985
96,047
985
96,930
59,772
14,649
883
97,032
883
97.915
74,421
CREDITORS
Afnounts falling due within one year
14
12,4731
12,4731
13.6591
NET CURRENT A55Ers
883
95,442
70,762
TOTAL ASSETS LESS CURRENT LIABILITIES
129.513
883
130,396
106.181
NET ASSETS
129,513
130,396
106,181
FUNDS
Unrestr￿cted funds
ReStr￿tted funds
15
L29,513
883
101,699
4,482
FOTAL Fu￿05
130.396
106,181
The financlal statements were approved by the Board of Trusiee5 on
behalf by..
7lILI2OZS
gnd were signed on Its
Mrs R A Edwards- Trustee
The ￿t￿S farm part of thestnnaniN statements
Pè8e 10

TME ROYAL ISIEOF WIGHT AGRICULTURAL SOCIETY
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
I ACCOUNTING POLICIES
Basis of preparlnglhe flnanclal statements
The Ilnanc131 statements Jl the charity. whlch 1$ 3 public benefit entity under FRS 102, have been prepared In
accordance w?th the charities SORP IFRS 1021 'AccountinE and Rpportln8 by Chèrities.. Statcment of
RÈcommended Practice applicable to char￿lieS preparing their ac£ounts in accordance with the Financial
Reporting Standard 8pplic3ble In the UK and Republic Df Ireland IFRS 1021 leffective l January 20151,,
Financial Reporting Stdndard 102 'Tho Flnancial Re.pnrting Standar(J applicablÈ in the UK and Republic ol
Ireland, and the Coynpanies Act 2006. The financlal statement.fj have been prepared under the historical c05t
tonvention wlth the excpplion of Investments which are ￿nCluded at Market value. as modified by the
revaluation of certa￿n assets.
Intome
All incorne Ss recognised in the Statement ol Financial Activitles On￿ the charity has entitlernent to the
funds, it is protiable thÈt the incorne will be rEceived and the amount can be measured ieliably.
Expendlture
LiabilitlÈS are recognised a5 expenditure os soan as there is a le8èl Or £onstructive obligation comrnittlng the
charity to that oxpendilure, it is probable that a transfer of economic beneflts will be rp.quired in settlement
3nd the 8inount of thÈ obligation Ca￿ be measured reliably. Expendlture is accountÈd for on 3n accrua15 basis
and ha5 been classified under headings that aggfȣate all cost related to the category. Where costs cannot
be directly attributed to particulBr heading5 they have been allocated to aCtiV￿tiÈS on a basIS tonsistent with
the use of re5DurcÈs.
Grants offered subject to condltions whlch have not been met at the year end date are noted as
￿￿￿t￿ertt but not accnjed as expenditure.
Allocation and apportionment of costs
Support costs are c05t5 related to providing direct support to the chkrity. Governaiice co5t5 are independÈnt
examiner5 feps and trustee meeting and Insuran￿. Any such costs Incurr￿ during the ypar ihat are not
directly attriljutable to the chariiable activitles of the orgoni53tion are allocated on the proportsoD of total
direct Costs reoulred to support each artlvity.
Tangible fixed assets
Depreciation is provided at the followlng aTrnu31 rates in order to wrire off each h55et over its estimated
Show Ground
Bulldings
Show equipment
Office equipmpnt
variDU5
- IO% or 25% on cost
IO% on c05t
Taxation
The r.harlty is exempt from corporatlon tax on its charitable activtties.
Pagpll

THE ROYAL ISLE OF WIGHT AGRICULTLIRALSOCIErY
NOTES TO THE FINANCIALSTATEMENTS- CONTINVED
FOR THEYf AR ENDED 30 SEPTEMBER 2023
I ACCOUNTING POLICIES- contlnued
Fund accounting
Unrestricte(I funds can be used in accordan£e with the charitable objectives at the discretion of the trustees.
Restricted funds c6n only be used for particular restricted Pufposes wlthin the objects of the chèrltv.
Restrirtlons 8ri5e when specilled bythe donor or when funds are raised foi particular restricted purposÈs.
Further explanation of the nature HrKd purpose of each fund Is Included In the note5 to the linandal
5t3tements.
Basis of consolidarion
The accounts of the group cansolidate the resuhs ol the charity and its subsidiary Undertaki￿8, Isle ol Wight
CDunty Shuw Limited which are fflade up to 30 September. The accounts 8rÈ consolid8ted on a line by line
basls.
Z. ￿NATIO445 AND LEGACIES
Group
2023
Paieryt
2023
Group
2022
Parpnt
2022
Donation5
subscriptions
Gllt èld rebates
Grant5
Donated from County Show
500
12,909
2.376
500
12,909
2,376
605
14,130
2,630
11,723
605
14.130
2,630
11,723
33,381
27,915
15,785
43.7(K)
29,088
62,469
3. OYHEA TRADING ACTlVtTIES
Group
2023
Parenl
2023
Group
2022
Parent
2022
Hire of show equipment and ground
Ghte entry fees
Trade Spa
5pon50rship
Programme Sales
Entry fees
Wightlink catnmission
Miscellaneous income
Lunche5
9.309
75,999
20,544
23,250
3,220
906
3,877
5.977
2.￿1
9,309
14,036
72,867
14,968
29,130
14,036
3,623
3,966
5,180
2,963
145,913
9,309
146,733
14,036
4. INCOME FROM CHARITABLE AcnvinE5
Group
2023
Parpnt
la23
Group
2022
Parent
2022
ActTvity
General
ienerol
Wight Marque iniome
Edu Cdav
4,2(K)
500
4,2CMI
500
3,5C(I
3,500
4.700
4,7QD
3.5(KJ
3.50LI
Page 12

THE ROYAL ISLE OF WIGHT AGRICLILTURALSOCIETY
NOTES TO THE FINANCIAL STATEMENT5- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2023
RAISING FUNDS
Grotsp
2023
P¥rent
2023
Group
2022
PareTrt
2022
General ground expenses
Postage and telephone
Office servicps
DeprÈc13tlo
Event5 Bnd marketlnB
Trading activlties.. laWCS
4.288
69
14,580
465
766
106,718
4.288
69
14,580
465
766
3,037
329
13,688
3,037
329
13,688
465
694
694
96.492
126,886
20,168
114,705
18.213
CHARITABLEAcfiviTIES COSTS
Group
2023
Parent
2023
Group
2022
Parent
2022
Grant5
Educ3tion dav
Members lunches
WIEM M3rque expenses
Accountancv
AccDuntancy under/loverlpro￿5i0n
Legal and professional
Trustee insurance
3,720
1,400
3,720
J,4
4,409
1,000
972
24
12,081
1,104
S,318
12,081
1,104
5,318
1,668
24
2,034
1,326
738
1,086
614
70
738
1,086
614
70
443
986
291
443
986
291
AGM Èxpenses
Sundryexpen$es
16,004
14,033
22,257
21,549
TRUSTEES, REMUNERATION ANO BENEFITS
There were nd trustci's, rcmuneration or othEr benefits for the year ended 30September 2023 nor for thÈ
year ended 30 5epternber 2022.
Trvstee5' expenses
There werp. no trugtÈÈs' expenses paid for the year endÈé 30 Septembpr 2023 llOT for the year ended 30
September 2022.
STAFF COSTS
The charlty and its subsidiary pald no Èmployees during 2022 and 2023.
Pagé 13

THE ROYAL ISiE OF WIGHT AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL StAIEMENTS- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2023
COMPARAnVES FOR ThE STATEMENT OF FINANCIALAcriv￿lES IGROUPI
Unre5trlrted funds
Restricted funds
Total funds
INCOME FROM
Donations and legades
Charitable actlvlties
Income frotn clièritable actlvities
Other trading activities
Other incorne
Total income
35,578
3,510
29.088
3,500
146,733
3,5(Jl
146,733
175,811
3.510
179,321
EXPENOITURE ON
Rai5Ine funds
Charitable activitles
GÉncral
114,372
333
114,705
20,917
1,340
22.257
Total expenditure
135,289
1,673
136,962
NET INCOMINGIIOUTGOINGI RESOURCE5
Transfers betweon funds
40,522
1,837
42,359
Net movement in lund5
40,522
1.837
42,359
RECONCILIATION OF FUNDS
Total funds brought fotward
65,642
2,645
68,287
TOTAI FUNDS CARRIÉD FORWARO
106 164
110 646
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACtIVITlfS CONTINUED IPARENn
Restricted funds
Unrestricted funds
Total lunds
INCOME FROM
Donations and le.g3cies
Charitable aCtI￿tIeS
Income froTTr Iharitrdble activities
Other trading 3ctlvities
58,959
3,510
62,469
3.500
14,036
3.500
14,036
Tot31 intome
76,495
3,510
80,005
EXPENDITURE ON
Raisingfunds
Chlrltable ?ctl¥iiles
General
17,880
333
18,213
1,340
21.549
Ytstal expendbturÈ
38,089
1,673
39,762
NET INCOMINGIIOUTGOINGI RESOURCES
Transfers between funds
38,406
1,837
40,243
Net movemetrt In funds
38,406
1.837
40.243
AECONCILIATION OF FUNDS
Tatal funds brought forward
TOTAL FUNDS CARRIED FORWARO
63,293
2,645
65,938
101699
Ioli ISI
Page 14

THE ROYAL ISLE OF WIGHT AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STAWEMENTS- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2023
10. TANGIBLE FIXED ASSETS IPAREMt AND GRoupI
Show Ground
& buildings
Show
equipment
Office
equiprnent
Total
COST
At l October 2022
Additions
38,178
61,087
7.594
106,859
At 30 Septefnber 2023
38,178
61,087
7,S94
106,8£9
DEPRECIATION
At l October ?022
Charge for year
2.859
465
61,087
7,594
71,540
465
At 30 5epternbEr 2023
3,324
61,087
7,594
72,(K15
NET BOOK VALLIE
Ar 30 September 2023
34,854
34,854
At 30 September 2022
35,319
35,319
11. FIXED ASSET INVEsfMENTS (PARENT ONLYI
Sharos in group
undertakings
Listed
investments
TDta
MARKET VALUE
At l October 2022
IINJ
At 30 September 2023
loo
ICM)
NET 8OOXVALUE
At 30 Septemhpr 2023
Itm)
i(HJ
At 30September 2022
11)0
loo
ThÈre were n(b investment 855ets outside the UK.
The Pdrent'5 investments ot the balance sheet d8te in the share c3Pltal ol companies include the following..
Isle ol Wight County Show Ltd
Nature of busine5s'. Catnmercial events
RÈgistered office. Shide Meadow Cpntre, Shide Roèd. Newpoit, Isle of Wight, P030 IHR
2023
Class of share-.
Ordinary
holdinE
ICM)
2022
Aggregate capltal and reserves
Profivlltrssl for the year
4,563
27,915
4,563
35,497
Page 15

THE ROYAL ISLE OF WIGHT AGRICIJITURALSOCIFTY
NOTES YO THE FINANCIAL STATEMENT5- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2023
12. TRADING RE5ULT5 OF SiIBSIDIARIES
IOW County Show Ltd
2023
2022
Income
Gate
Trade space
Sponsorship
Programme sales
Entry fees
Wightlink ticket5
Miscellaneou5 Income
L￿nCheS
75.999
20,544
23,250
3,2)0
906
3,877
5,977
?.,831
72,867
29,15
3,623
3,966
5,180
2,963
136,604
132,697
C05t tsf salÈs
Judge5 dasses and comps
Hire of equipFDpnt
Rent and rates
In5urancÈ
Print and st8tronery
markp.ting website
Health ènd Safety
Security costs
Traffic m8nègement
Licences
Volunteercost5
Equipment
Office costs
Travellin8
Intertalnment
Household Cavalry costs
Ground preparatio
3,813
36,052
1,325
2,344
2,976
8,763
1,949
1,413
1.920
433
1,750
1,429
20,575
750
9.993
3.401
29,079
1.?.50
2.888
2,520
8,8
1,949
1.126
1,920
278
1,845
527
20,995
12,169
5,160
2,891
100,645
91,737
GR055 PROFir
35,959
40.960
Admln ExpeThdlture
Svndiy Expenses
Accountsnty
ank charges
Bad debts
S.995
696
78
1,275
4,722
708
33
8,044
5.463
NEf PROFIT
27,915
35,497
Page 16

THE ROVAL ISLE OF WIGHT AGAICULTVRALSOCIETY
NOTES TO THE FIMANCIAL STATEMENT5- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2013
13. DE8TORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2023
2022
2022
Group
Parent
Group
Plrent
Amounts owed by group undertaknngs
Trade debtor5
Other debtors
59,179
3,172
2,475
7,168
2,440
985
593
5,647
985
9,608
59,772
14. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2023
2022
2022
Group
Parent
Group
Parent
Amounts owed bygroup unclertakings
Trade treditors
Other credltors
760
741
972
741
3,086
2,711
3.175
2,711
g48
3,827
2,473
5,886
3,659
Page 17

THE ROYAL ISLE OF WIGHY AGRICUITIJRALSOCIETY
NOTES TOTHE FINANCIAL 5TATEMENTS- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2023
15. MOVEMENT IN FUNDS
Net
movement
n funds
Transfers
bptwee
fund5
At I.10,22
At 30.09.23
Unrestricted company furhds
General fund
Uxrestricted subsldiary funds
OW Courrty Show Limited general fvjnd
101.699
iioii
27,915
129,513
4,465
27,915
127.9151
4,465
106,164
2?.814
133,978
Restricted furtds
Leader erant
Wight Aid
Rural Careers Fund
671
212
212
13,4781
4,478
4,482
13,5991
883
TOTAL GROUP FUND5
110,646
24,215
134.861
TOTAL PARENT FUNDS
106,181
24,215
130,396
NÈt movement In funds, included in the above are a5 follow5..
IncoM￿nE
resources
Resources
expended
Galns arTrd
105ses
Movernent
in funds
Unrestricted company funds
Generèl fund
Unre5tricte0 5ubsldlary funds
IOW County Show Limited general fijnd
29,001
129,1021
iioii
136,604
1108,6891
27,915
165,605
lJ37,?911
27,814
Restritted fund5
Leader grant
Bursary donation
Wight Aid
CLA Charttable Trust
Rural Career5 Fund
13331
13331
500
i.IK)O
12881
212
13,4781
13,4781
1,500
15.0991
13,5991
TOTAL GROUP FUND5
167,105
1142.8901
24.215
TOTAL PARENT FUNDS
58,416
134,2011
24,215
Page 18

THE ROYAL tSLE OF WIGHT AGRICUITURAL SOCIETY
NOTES TO THE FINANCIAL 5TATEMENTS- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2023
15. MOVEMENT IN FUNDS. tontlnued
Comparatives for movement in fufids
Net
movement
In funds
Transfers
betwpen
funds
At I.10.2L
At 30.U9.22
Unrestrlcted companyfunds
General fund
Unre5trirted 5ub5idiaryfvnds
IOW County ShDw Limited gèneral fun
63.293
5,025
33,381
101,699
2,349
35,497
133,3811
4,465
6S,642
40.522
106,164
Restricted lunds
LèadÈr erant
Wight Aid
Rural Laree¢s Fund
1,337
350
958
13331
13501
2,520
I,OQ4
3,478
2.645
1.837
4.482
TOTALGROUP FUNOS
68.287
42,359
110,646
roTAL PARENT FUNDS
65,938
40,243
J.06.181
Comparallve net movement Infunds, included in the above are as lollow5.'
Incoming
resour￿5
Resources
expÈnded
Gain4 and
losses
move.ment
in funds
Unrestrlcted tompanylunds
GenÈrèl fund
ilnrestrlcted Subsidiary fvThds
IOW County Show Limited general fund
43,114
138.0891
5,025
132,697
197,21K)I
35.497
175,811
1135,2891
4D,522
Restrlcted funds
Leader grant
Wlght Aid
Rural CBrBer5 FuDd
13331
13501
1990
3.510
2,520
a, Jrio
11,6731
1,837
TOTALGROUP FUNDS
179,321
1136,9621
42,359
TOTAL PARENT FUNDS
80,005
139,1621
40.243
P3ge 19

THE ROYALISLE OF WIGHT AGRICUITURAL SOCI
NOTES TO THE FINANCIAL STATEMENTS- CONTINUEO
FOR TFIE YEAR ENDE D 30 SEPTEMBER 2023
15. MOVEMENT IN FUNDS- continued
Acurreni year 12 months and prior year 12 months combined p05Ition is as follows..
Net
rnovement
in funds
Transfers
between
funds
At 1.10.21
At 30.09.23
Llnre5trlcled compan¥fvnd5
tseneral ftEnd
Unrestricted 5ubsidiar¥ funds
IOW County Show Lifflited general fund
63,293
4,924
61.296
129.513
63.412
161,2961
4,465
65,642
68,336
133,978
Restricted f￿Trds
Leader grant
Wi8ht Aid
CLA Charitable Trust
Rural Career5 1.und
1,337
350
16661
11381
671
212
958
19581
2.645
11,7621
883
TOTALGROUP FUNDS
68,287
66,574
134.861
TOTAL COMPANY FUNOS
65,938
64,458
130.396
A currp.nt year 12 rnonth5 and prioryeaT 12 months cotnbined net tnovernenl in hJnd5. iniluded In the above are
as follows..
Incomin8
resource5
Resources
expended
Galns and
losses
MovEmÈnt
in funds
Unrestrirted wmparyfund$
General fund
Unrestricted subsidiary fund5
IOW County Show Llmited general fund
72,115
167,1911
4.924
269.301
1205,8891
63,412
341,416
1273,0801
68.336
Restrlcted fund5
Leader8rant
Wight Aid
CLA Charitable Trust
Rural Careers Fund
16661
16381
11,0001
14,4681
16661
11381
500
3,510
19581
5,010
16,7721
11,76?.)
TOTAL GROUP FUNDS
346,426
1?.7q,8521
66,574
TOTAL COMPANY FUND5
138,421
173.9631
64,458
Pa8E 20

THE ROYAL ISLE OF WIGHT AGRICUITURAL SOCIETY
NOTES YO THE FINANCIAL sfATEMENTS- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2023
16. MOVEMENf IN FUNt)S- continued
Unrestrlcted funds
The charity s eeneral funds conslst of funds whlch the trustÈes are free to use in ac¢ordante wSth the tharltable
objects.
Restrlcted funds
Leddor Gra￿t - the represents a grant èwardÈd help fund Improvemènts to the County Showground and the
creatlon of Tnarketlng Inaterial of the Society.
Wlght Aid - th15 represents a Srant rKeived to stspport travel c05t5 incurred by Schools atteTrd￿ng the Society's
Education DBY.
CLA charitable Trn5t this represents 3 grant receivÈd to Support costs incurred in respect of the Society's
Educatlon Day.
Rural Career5 Fund- this replaced the burs8ry donation fund and Tepre5ents donations provided by thlrd pèrtles to
supporr the 8ward of schtslar5hips and bur5arle5 tjnder the Rural Cdreer5 Fund.
Transfers between funds
The fund transfers showing in the accounts are standard consolidation transactions required to correct the group
position al the year end.
Page 21