2023-12-31-accounts

		Hota	A “ntgeirioted	Regeiciad	Year ended31	16months ended31
					Dec2023	Dec2022
IncomeandExpenditure			£	£	£	£
INCOME:
Donationsandlegacies		3	55,703		55,703	56,860
Incomefromcharitableactivities		4
Show Othertradingactivities Investmentincome	:	5	445,474 138,295 315		445,474 138,295 315	389,701 175,858 298
TotalIncome			639,787		639,787	622,717
EXPENDITURE:
Raisingfunds		6	286,511		286,511	304,273
Expenditureoncharitableactivities
Show Schools Governancecosts		7 7 8	342,381 19,729 8,565		342,381 19,729 8,565	297,735 13,819 6,480
TotalExpenditure			657,186		657,186	622,307
Netincome/(expenditure)and
movementinfunds			(17,399)		(17,399)	a0
Reconciliationoffunds
Totalfundsbroughtforward			973,878		973,878	973,468
Totalfundscarriedforward			956,479		956,479	973,878

	Note	341Dec2023 £	£	31Dec £	2022 £
FixedAssets Intangibleassets Tangibleassets Investments	14 12 13		- 925,949 1 925,950		1,128 926,585 1 927,714
CurrentAssets Debtors	14	85,344		84,676
: Cashatbankandinhand		51,067		74,510
TotalCurrentAssets		136,411		159,186
Creditors:Amountsfallingduewithin oneyear	15	(87,549)		(84,689)
NetCurrentAssets			48,862		74,497
TotalAssetslessCurrent Liabilities			974,812		1,002,211
Creditors:Amountsfallingdueafter morethanoneyear	16		(18,333)		(28,333)
NetAssets			956,479		973,878
Thefundsofthecharity UnrestrictedFunds RevaluationReserve TotalCharityFunds	17/18 17/18		248,906 707,573 956,479		266,305 707,573 973,878

	Note	2023	2022
Cashusedinoperatingactivities		£	£
Cashgeneratedfromoperations Interestpaid	20	2,876 (2,459)	27,370 (1,300)
Netcash usedinoperatingactivities		417	26,070
Cashflowsfrominvestingactivities
Purchaseoftangiblefixedassets Interestreceived		(14,015) 156	(5,102) 33
Netcashfrominvestingactivities		(13,859)	(5,069)
Cashflowsfromfinancingactivities
Bankloansreceived Repaymentofbankloans		- (10,001)	- (11,667)
Netcash fromfinancingactivities		(10,001)	(11,667)
Increase/ (decrease)incashandcashequivalentsintheyear		(23,443)	9,334
Cashandcashequivalentsatthebeginningoftheyear		74,510	65,176
Cashandcashequivalentsattheendoftheyear		51,067	74,510
Cashatbankandinhand		51,067	74,510

	Unrestricted Funds		Restricted Funds	Total	2023		Total	2022
	£		£		£		£
Sponsorsanddonors	55,703				55,703			53,078
Grants		-				-		3,782
	55,703				55,703			56,860

		Unrestricted Funds	Restricted Funds	Total	2023	Total2022	Total2022
	Show	£	£		£		£
	Entrance& entryfees	445,474		445,474			389,701
							389,701
	OtherTradingActivities
	Memberssubscriptions	18,684			18,681		16,148
	DonationfromHertsShowground	119,614		119,614			159,710
		438,295		138,295			175,858
		583,769		583,769		565,559
	InvestmentIncome
		Unrestricted Funds	Restricted Funds	Total	2023	Total	2022
		£	£	E		£
Wayleaves		159			159		265
Bankinterestreceived		156			156		33
		315			315		298

		Unrestricted		Restricted	Total	Total	2023		Total2022	Total2022
		Funds		Funds
		£		£		£				£
	Staffcosts Subcontractlabour Rates,electricity,water& fuel	151,347 26,020 7,188					151,347 26,020 7,188			124,453 60,213 6,483
	Insurance Telephone Postage& stationery Showgroundmaintenance	9,274 4,357 2,775 27,619					9,274 4,357 2,715	>		9,560 7,348 2,896 29,371
	Legal& professional HRandtraining	1,961	7				1,961	-		70 2,683
	Subscriptions Officeexpenses IT Depreciationandamortisation	3,460 10,256 9,998 15,780					3,460 10,320 9,998 15,780			2,153 10,143 14,399 24,546
Bankchargesandinterest Travel& Subsistence SundryExpenses		8,085 2,650 3,239					8,085 2,650 3,150			9,485 470	*
	Baddebtsprovision	2,502					2,502
Totalexpenditure		286,511					286,511			304,273
	Expenditureoncharitableactivities
		Unrestricted		Restricted	Total	2023			Total	2022
		Funds		Funds
		£		£	£				£
	CountyShow SchoolsFoodandFarming	342,381 19,729			342,381 19,729				297,735 13,819
		362,051			362,051				311,554
	Expenditureongovernance	costs
							2023			2022
							£			&
	Independentexaminationfees						3,675			4,300
	Othernon-auditservices						4,890			5,180
							8,565			6,480

9. Netmovementinfunds
Thisisstatedaftercharging:	2023	2022
	£	£
Independentexaminationfees Othernon-auditservices Depreciation Amortisation	3,675 4,890 14,615 1,129	1,300 5,180 22,287 2,259

	2023	2022
	£	£
Salariesandwages	137,119	113,059
Socialsecuritycosts	7,679	6,854
Pensioncosts	6,549	4,540
	151,347	124,453

	2023		2022
	Number		Number
ExecutiveDirector		1		1
Administration		3		2
		4		3

	Website
	£
Cost At1 January2023and31December2023	16,618
Amortisation At1 January2023 Chargefortheperiod At31December2023	15,491 127 16,618_
Netbookvalue
At31December2023
At31December2022	1,128

	Freeholdland andproperty		Showground Improvements		Show Equipment	Office Equipment	Total
	£		£		E	£	£
Costorvaluation
At1 January2023 Additions At31December2023	900,000 900,000	-	356,964 356,964	-	136,513 13,351 149,864	32,010 664 32,674	1,425,487 14,015 1,439,502
Depreciation At1January2023 Chargefortheperiod At 31December2023	17,333 4,000 21,333		314,491 8,412 322,903		135,877 1,742 137,619	31,201 497 31,698	498,902 14,651 513,553
Netbookvalue At31December2023	878,667		34,061		12,245	976	925,949
At31December2022	882,667		42,473		636	809	926,585

	Unlisted
	investments
Cost	£
At1 January2023and31December2023	1
Netbookvalue
At31December2023	1
At31December2022	1

Nameofundertaking	Registered office	Natureof business	Class _shares	of held	Direct	%Holding Indirect
HertsCountyShowgroundLimited	Englandand Wales	Lettings	Ordinary		100.00
14.Debtors
				2023		2022
				£		£
Tradedebtors Amountsowedbygroupundertakings Prepaymentsandaccruedincome VATreclaimable Otherdebtors				23,833 48,055 41,358 740 1,358		15,319 42,947 9,292 353 16,765
				85,344		84,676
15.Creditors:amountsfallingdue	withinoneyear
				2023		2022
				£		£
Bankloansandoverdrafts				10,000		10,000
Tradecreditors Taxationandsocialsecurity Othercreditors				39,471 3,378 155		6,723 3,101 1,173
Accrualsanddeferredincome				34,545		63,692
				87,549		84,689

	2023	2022
	£	£
Bankloansandoverdrafts	18,333	28,333
	18,333	28,333

	Balanceat			Balanceat
	4January2023	Income	Expenditure	31December2023
	£	£	£	£
Unrestricted funds	266,305	639,787	(657,186)	248,906
Revaluation reserve	707,573	-	-	707,573
Restricted
funds
Total	973,878	639,787	(657,186)	956,479
Analysisofmovementsincharitablefunds- prioryear
	Balanceat			Balanceat
	1September2021	Income! Revaluation	. Expenditure	31December2022
	£	£	£	£
Unrestricted funds	265,895	619,717	(619,307)	266,305
Revaluation reserve	707,573	-	-	707,873
Restricted funds	-	3,000	(3,000)		-
Total	973,468	622,717	(622,307)	973,878
18.Analysisofrestrictedfunds

	Balance January	at 2023	1	Income		Expenditure		Balance December	at31 2023
SchoolsFoodFarmingand Day			-		a		-			-
Total

	Free Resdrves	Attributableto fixedassets	Total2023	Total2022
	£	£	£	£
Balanceatbeginningofyear	46,164	927,714	973,878	973,468
Netmovementinfunds	(15,635)	(1,764)	(17,399)	410
Balanceatendofyear	30,529	925,950	956,479	973,878
Analysisofnetassetmovementsinfunds- prioryear
	ese	Aemablete	Total2022	‘Total2024
	£	£	£E	£
Balanceatbeginningofyear	26,310	947,158	973,468	975,262
Netmovementinfunds	19,854	(19,444)	410	(1,794)
Balanceatendofyear	46,164	927,714	973,878	973,468

	2023	2022
	E	£
Netmovementinfunds	(17,399)	410
Depreciationandamortisationcharge	15,780	24,546
Interestreceivedshownininvestingactivities	(156)	(33)
Interestpaidshowninoperatingactivities	2,459	1,300
Decreaseinstocks	-	922
Decrease/ (increase)indebtors	(668)	12,535
Decreaseincreditors	2,860	(12,310)
	2,876	27,370

	Unrestricted Funds	Restricted Funds	Total 2022
	£	£	£
IncomeandExpenditure
INCOME:
Donationsandlegacies	53,860	3,000	56,860
Incomefromcharitableactivities
Show Othertradingactivities Otherincome Investmentincome	389,701 175,858 - 298	- - - ~	389,701 175,858 - 298
TotalIncome	619,717	3,000	622,717
EXPENDITURE:
Raisingfunds	304,273	-	304,273
Expenditureoncharitableactivities
Show Schools Governancecosts TotalExpenditure	297,735 10,819 6,480 619,307	- 3,000 : 3,000	297,735 13,819 6,480 622,307
Netmovementinfunds	410	-	410
Reconciliationoffunds
Totalfundsbrought forward	973,468	-	973,468
Totalfundscarriedforward	973,878	-	973,878