R•glst•r•d nurn￿r. 01927330
Chty number: 292897
t)¢von County Agricullural A$$￿1•tion
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
'AE5N3ZGQ'
20
#238
COMPANIES HOUSE
? Bish)p Flem

CONTEIITS
Th• As￿l•ti01b and kn LrffKern.
Tn•stqqs' r•port
9-12
Consolklated stst&Mntollkuncbal xtsvftlts
13
Consolklat￿l $1*¢i
14
Comp•Th¥ balance 81*•1
Consolithted slat•ment ol Ga¥h Ilo*
16
Not*¥ t• th• financial 8l•t•m•
17-31

DET￿Ls OF THE COMPAJIY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED JO SEPTEIIBER 2024
Pr•skdeni
IA A Cal￿$ MBE (
Pr•$ldent Eleet
HRH The Pr*K*SS Ro
Deputy Pr•sIde￿ Eltel R
Ch•irman of co￿¢11
AJGvay
VIEe Chalmun ol
STRStevw
C•unell
Honorary Treaswef
&r Henry 8f OL FG4 CTA
HOTh￿ary Show Dlro¢tor S T R S*vens
Chalrman ofBo¥rd of AJ (kn
Manaqement
Chlef ExKutl¥e
Company S¢¢r•tsry
Eketed ht¢mbÈrs
N A Ror&ey
JATLe808ECiF
*s D Custan¢8 Bakef
M H Ret￿r￿k
M J Week85
Mr5 C L Hea%*n Rot*rt5
STRSle
SY He￿Y Stydr￿rne 81 DL FCA CTA
AJ(kny
Ety Officio
Company Y*glst•red
019273>)
Charity registew
yrnlj
Wesipw
Ctyst St Mary
EXS 1DJ
Audttors
B1$￿)P LLP
Chartered Accour*arts
Chy Nyve
N**ham R
Tmro
TR1 2DP
8ankers
Nawest Bank PIC
$9 Wvjh Slreei
Ex81
EX4 3DL
Ptye1

Devon County A9￿Ul￿val AssocFatlon
TRUSTEES, REPORT
FOR THE YEAR ENDED JO SEPTEIIBER 2024
The Board of TnAte95 prgsents Is tC#Jth w*h the audrt8d ffinar¥i8J statements ol the D8von
CfJJnty Agriujltural AssOtrat￿n (tha Assthxatonl for the yearto 30th SeM8mb8r 2024. which cornpty wlh
OJFrent Stalutc￿ r￿U￿orneD1$ ar*J Ihe r4Mren*nts of the ¢haritablg txJmpany'$ govwning
dooJN*nt and the ol tho stsiemeiil (rf ftewfflrnend￿ ISORPI applicab￿ 10 charl￿$
prep4ring Iheir in lh• Firwnryal ReporbTrJ SiaNlard ap[4ra￿e UK 3nd
Repu￿¢ of Irdand IFRS1(r21 leffÈ¢ts"ve l January 20191. Tr Annual tep)rt serve$ as bcth a Truskn.
Jr*t WKI a Llire¢ttys' ieFtht urthr compffj
The Charity as a Company Limiled by Guarantee and its Obiecls
The Asso¢iathTh. fourthd in 1872. 15 a regstered dwiity and a CJ)mpany linited by ￿￿te8. It 15
goverred by revised of AssrKlalw￿. ad￿Sted on 2TrJ Fe￿ary 2024, a G¢>vemance
ReV￿w. The objects cl the AssOr#at￿ are lal to agvullure lin al 115 fornis iK*JOirvJ but not
lrnit•J to animal husbandry. a￿ujIt￿. fwestry, fcth rmdudfjon. sustsinabte ￿nd
managernenl. rural crans, envlronmenlal c4Y6ervwion and all allied industrf8$1 tsthg bwtitof Ihe puNI¢
an¢ in pariKwlor Ibul noi exdusivdyl In the Cwnty ol Oevon (bl to aLfvan¢¢ e(lu¢ation and ryoftM)te
research in ccmnection ￿ a9riuJiiwe and allied irwknthes. Il* eL￿OrnY aTMJ wrol and to
publish the resdls of sith wea*¢h lor the public benefil 1¢) in pur5uarK8 Ot Ihe abLve purpose5 . to
t￿k1 arKI kY(mote 51th￿. exhibrfiw confere￿e$ or*J ctsm￿tIl0ry$ ¢onr*ded wth 89riuJiure, the rural
e￿eMY wral lile indudyig (but r￿t exdu%vetyl the De￿ts Ccrtmty Show. These tibièet5 are
SLw(xt￿ and fostered by the pr¢xnoth)n and luThfj ￿lSing of the annual Devon County SI￿. Publc
Benefit 15 delfvare¢J LM)th thr(Wn the Devon CtyJnly Sh)w arknj m￿Y 01 activit￿5 at the Weslpoint
Cenlre. We5tkx)int Centre (Devon) LirruteJ. a ¥thc4ty wbS￿￿ary. manajes the We5tFtht ExNbnbJn
Cenlre. whic*. outskle the County ShTh¥ line, Is used ￿ educat*Jnal and chaiitabk e¥8Thts as ￿11 as
concert5. ethitmlions and trade ffa￿. The of Weslptht are covenanled lo ihe Assodal*?n lo
eontritrMJte tthvirds its Charilab￿ acbmties. In settirrfj otiectives planning for actMt¢es. the Tnjsiees
have given due co￿￿￿￿rats.￿ togelle￿ 9[Nd￿9 putrjished by th8 Chofity ￿&1￿19 to wblic
tenefit.
Flnancial Results
authted ￿a￿al ststheTht5 for lh¥ Ass(KiatKJn ind￿ling its SUt&L*ary. We5twiTrt CeThtr6 (Devon)
LI￿le￿, fcw the year 8TrJed 30th sePt￿er 2024 reF￿rt c<>n￿b￿ated turrb)¥er of £2,887.357 12023..
£2.823.3961. th• Ass￿latI)n showed a suwus of £160.536 12023.. £237,453). In thè Consolidat?d
St8tement ol Financial Acti¥Aties on wje 13. the 5ufF4us for the yw is shown as Ihe Nel Movement tn
The surF4us weased Ihe Tot* FLffids Carried Forward at 3(Xh September 2024 to£3.715.240.
Review of BustnÈSS
The" owal perf￿￿ ol Il* year to 30th September 2024 was a swplu5 of £160.536 ¢Jo%¥n the
surplus of the pievKWS yw of £237.453. A ￿ed￿bOn in the rnaryin of the CtyJnty Shthv caused by
fflat￿nary Gost irKrease5 ar￿ p(￿ weather was offset by an excepti￿￿ performance from We5tFoint.
Th8 venu8 hehj many suCC￿S1u1 events. *iclLth"r¥J Cisney Ice and continued to alltsL1 other new
buslne5s alongsR18 fv)sts"ng Farrrthis¢ fry s(tsx)L8. Ihe *lntw $hcMt of Agrifesl and Ihe R￿1$10￿[
corfergnc¢. The irvease resull¢d In an moble caterry ouuel

Dworb C¢Junty *4rKultw*l Assrflallon
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENOED 30 SEPTEM8ER 2024
Tho r¢s￿le￿ in irm88ed tuffther 01 £1.278.285 12023.. £1268.0771 an¢Y the w (xjnknbtsbon of
Westpoiit to the As$￿￿9￿0n aC0)￿ts was £481.703 I￿23.. E427.581).
The weather l¢ading up lo the show was w¢t and *¥ Ihe peri(pJ of the sts)w thwe was a wistant Ihreat of
IhunderntOm￿. This ayleded advanced b￿￿r￿s. and precautiw5 for ￿ wel weather cav5ed addthonal
C051S. Nevortwss. the ra￿ held ON lor maj¢yty of the >days of Iho shfmt and Ihere were Strong
revenue recoipis M the gate. c￿eraD $kni ￿e¢r￿Sed to £1226.457120?3.. £1255.8171.
Trade stand5 and iendered cor￿¥¢1 infxkne were up 21Y23 at £494.84912023.. £482.7001 and, whila
marginalty O)wn on prior year sUPPLYt from Spo￿ rernained 9wJ. The show was not Immune lo
gener* inflation in the owwny is partKwlarly ¢XFwd lo inueasK#J labour (tsts. AddilioThally
Ihe r*trsl of the Alktrwn pftys¢s 5htr* 8nt8rtanm￿r was above Wet. The i*r8Ct costs ￿re up al
£1,378.909 12023.. £1,277.7671. M￿4n rl reduced tr) 8 ¢￿tr*•￿tKIn to the
AssociaiKm of£163.64412023." £277.741).
rhe ovethead costs of njnrrfng Associall￿ of £1.0￿.7F￿7 oveased frThn the weviws year's
overheads of £854.380. £203.185 01 ￿se overtwd5 relates to dÈ¥*e¢iats"on 12023.. £196,525). The
Asso¢iat¥)n'$ fental inc(x￿ improved to E194.013 12023". £153.7QOI thje lo new aty¢e￿nts boi*VJ
negollaled for coath par*iry after inve5tmenls wtte made lo •Fapt som? of the latsJ on 8lt8. 2Th1
8dditional retharges to uity biNs.
The cash bal￿, dthe Assorititym on ts 3Clh ofS8plw￿eIw8s£771S99.
Despit• unusually hi￿ kvels of lWttrtair￿Y Ihe agil￿￿81 2nd in the widtt economy. Ihè
knocialion In 3 51Yory posilK)n to invpsl in the luttF￿. TNS 1$ no Sm￿1 Ihank8 w our exceptklnal
stalflhroughoul tho tyganisatscrt th¢w hord wtyk in ￿ffi￿￿times.
R•MkW$
The Boarf ¢ontsnuos kn re¥w Ihe iesor¥es of the Asscdal*Jn. Total Cc¥￿I￿ated reserves at 30th
September 2024 amwrned to £3,715.240 12023.. £3,$54.7041 of whKh £23.112 {2023.. t20.1071 #re
TestrKied lo spec4fic activit￿. £3.fJJS.433 of Ihe reser¥es are represented by Ihe GrtyJp s fixed assefs in
relation to the showground12023.. E3,016.4771. The obiedThfe oFthe Board and fv Coundl has
been to enwre Ihat Ihere are h.quid rèserves to proted thp AsswAat1r￿ frcrn (nsofv¢ncy risk. In
parliGular <*arity 15 exptsed to Si9nifKant knss. in the evenl of cancemation or thsruplhx of the Devo
County SlThf and it is ptL¥lerffo RtaNI reswos a9ailSt e¥￿￿￿1ty.
The Boa￿ tdieves that. fuTrJ Tai*ng and Iradir¥ advit￿S Ihe annual County Show and
the Westpoint Centre. the Ass￿a￿On ¥•ill contwiue 10 bo in Ihe fulurt and be atye to maintain
prudent level olr85eThes. inswbn9 in lh¢ fiJlurB olth• LNg•NSati￿.
Risk
The eo*d ol Tru$tee5 C￿1￿￿￿11Y assesses iisks durKvJ ts I￿al tryjdgeiary pr¢￿sS. A
Rlsk Register is mairtained. and risk Managerr￿n1 is a regular age￿10 item ai meetin9$ or the Bwd.
When Wisks are thntif*d. and r( is wactic81 tts do so sy51ewffj •r*J ¢<ffjtrDl$ a￿ in to rn￿.98te
them.
P•gB 3

De¥￿ Courty *4ricuttwal Ass•¢l•¢h)n
TRUSTEES. REPORT ICONT114UEDI
FOR THE YEAR ENDED JQ SEPTEMBER 2D24
Th8 wknapal risks ￿￿de.
the slabllty of the Welary fwncaal sy¥tern.
ensuring the #dequaw ol pCI￿leS and procedw8s to prevert fraud.
ote¢ting the hKegrity of the thysKal a55ets ofthe AswixatTh.
risks of cyber-atlac* and system failure.. and
maintainin9 a supwitive aiKI heathy 7rt*Jnteers.
Th8 AssorAation rnaithains p*ty liakn.lty n)surnn¢x o)ver to wot•¢t th8 Assotiabon from dalms for
loss or compensation fG4knwr¥J injury or dama9e. T￿ BoarO also rewkirfy Considets volunte8r
succession and pr(yy•s$K)n. and Ihfr r*ed kn rlan lortr* next 9enefaiksn. Thg A￿Jrt and Risk Committee
guk2rfy revi￿$ the Rtsk Regi4¥.
Audftors
Al the forthc£*ming Annual General Meeb"rrfJ. the Treaswer propose thal Ihe audrt is pul r*rt to lendar
the iong.standiry relationslip wih Fiernry LLP..
STRUCTURE GOVERNIJICE AND MANAGEMENT
Th• Board of Truslees
Th8 Board of Truslees meets reg￿rtY lo oversee the affairs ol the A$￿1?11￿n settsng
r•nxJn•rarion and perf<mrte •rlaryen￿Trtsfw key pE￿n￿e1.
Methr5 Qfthe Board 0fTn￿l￿e$ 8t 30th sept￿ts 2024 were:
J A TLee OBE OL FIWS
Mrs D Custance B&*er
M H RetaUid(
S T R Stevens
Sir Henry Stut1hokne Bt OL FCA CTA
A J Gray (Chaymanl
M J Weeke5
C L Heaveft•Rob¥ts
Th• CounGil
Al the AGM in February 2024. the Merrthrshrp adopted Ihe new aflK4es and Ir￿Mor8￿J￿mS of the
Assocknetion after exl•nsN* w&manr* i•vi•w tor&￿tatO￿n$ with the Memb¥sh¥) and Cowol. Th•
following ro￿ of lh8 CouThcd has tÉen adopted all prA¥ets mrNed to th8 Board of Trustees.
The role ol th8 Cfxjrrtil is ￿ revthv and m￿l10T the Assou*ion'$ strateg￿$ and delwery plans tts ensur
they are consistent the Obj'ects. 8ThJ Ihal major rtsks to Ihe ILw-term reputalb)n ol the Association
8r• being addr8559d by the Twslee5. to monitor Ihe p8rforrnarKe ol the Twstees and holding ft 10
ar£ount in the and managwneni of Ihe aLlmini$trabon of Ihe Assocathn and to adwse and a$￿$t
the Trustees and to wovIde a lorwn for debate on strategjc mallers retatiw lo the A$S￿48110n. Such
5tratwc fflatters Shall I￿ude..
P4e4

Il•von Courty Agpicultwal A¥so¢lalion
TRUSTeES' REPORT {coimiiuEDI
FOR THE YEAR ENDED 30 SEPTEM8ER 2024
lal any rnattèr that would resLdf in a mairK to Ihe structure standing
c4)mmitteÈsl. the charitsble 04.ects or gen8rn1 slralegic poliues of the AS￿￿latiOn..
Ibl the ¢Je¥eK)pm¢rt of8nnu81 ￿￿esS p13n51caMal spendiny ￿a￿S."
Icl Ihe developrnenl of b)n9er.lerm stralegiES fcKttE AS￿￿￿..
Idl reryjests for I￿1rt on stratew w Oicy from Ihe Trusre85: and
(el olher maiters of $trategic or Wicy coD¢ern that8ri5e as deteThined by Cwncl.
The Tw51ee5 procu￿ that Ihe shaft be wo¥Kkd *ith."
la) r8guLqrrep￿s on the buswxss ￿l￿eA$S(W￿.(￿..
Ibl regular ¢ppwfvnitie$ to ask quesl#Jns of Ihe Truslees at Council meetiny5:
Icl annual ￿P￿ts and accrxmts Ihe oppMunity to th'scuss contents and ask quati¢M.'
Idl ￿gUlar reports on the maicf risk5 kn thè Ass01ial*￿ Klenw by the Trus*e$ aThY how the58 are
belng addre5$8d.
Coun¢ll
The C￿n£1 Mertw ol Ihe As￿￿481￿ the yèar eTrJ8d 30 Seplenthf 2024 wer¢ as l¢llu•YS:
Those due to retwe by rolaiw. all ol aro re-ekdkn. ar8 mathed wih a.. Those due to
ietire are cuNenity ineIwJib￿ for re4ec1ic￿ are marked wih."
P￿siden1
President Ele
Doputy Presfjdent Elecl
Chairman of Courtcll
Vi¢e Chairman of cou￿1
ChaiM￿n ol Btsard ol Manag
MAc￿neS￿Er
HRH The Royal
R ￿11$
AJGrty
S T R Stevens
J A T Lee OBE DL FIIA9S ISucc*eded by A J Grny
Jufy 2tr241
S T f< S*v6ns
Sr Hew Slud￿1￿* Bl DL FCA CTA
Honorary Show Olrector
Honorary TreasU￿r
JPAWwd
L 8anfield
M H Batting-
Miss R 8enmrt
GHBu$hCBDL
Mrs C Campb811larnertoD
Carey, Lady ¢av8 DL
G T M Cherit
The Lord Clinlon DL.
RWBCdey
J R Cumm(ng5'
P C)wefvPaws
Mr5 D Custance Bak•r
OEP*￿￿
D Darke 2024)
I Parish
E A Darke
NQGPar
H G Dart ltho rep. A6*xiakn) S& Richard Peek gt~
MrsMEDaw
Mrs J A P￿￿".
Sir Simw Day Petwedkne2024)
O Perri￿￿1
B Drake
MrsJPe
M Dyfflond
Mrs G T Philips DL
R E Elli$
Mrs C p￿M$tead
Miss C Frefi¢h
R Rayn¢Y
MrsJMFI
P Reed
Mrs E A KnvJhl
T K Laicc¥nbe
Mrs H Lty￿ay.FYnn DL
N L￿dSay-FynTh AIA Ctson
Mrs F S Maunder
Jwklay
B M Moore
C C K￿rgan
P Motrts"

D•von County A9rfcul¢wa As50tl*titin
TRUSTEES. REPORT IC014TINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PFJF
H RetslliL*
E D Fur5don, HM The Lonl.Lieui•nani of Dovon J C N RobMWM-"
N G Gilt*rt J
D sco￿8
Mrs V F GLmdry
J Shtyt
J A Ha¢My IRg¥y¥dW20241
rsMSRW
Mrs S Hammett.
B Stamp"
T L Hammett
BrwJadiEr R S Talty￿r
P Hatton
Sqn Lltr L Tann81
Mrs C L Heave￿RC1)e1Is
M V Try￿sen(l
rigadier S P Hc#Yder
G H Tully
J A T Hod90 IRestyned AGM 3)241
*ssAW*
M W Huxtabl&
W A Ughjw
W D Jerthin"
F J V&mey
J KI￿On
M J Weekes
P J ￿ngdC
J WLliam5
P WoWgarvJ
C Wise.
Nominoted Counil Members
Bl¢lc¥) C(4lege & Duchy C¢Jlege
CLA De¥cffj Branch
Dev¢rt Counly cou￿1
De¥¢2n FederatFon of Youn9 Famiern. CILts
East Dev(ffi DistrKt CourKyl
Exeter Qty Councn
Hdswothy & Stratton AgrKultwal ASs￿la￿
Hcniton & Di5tiicl Ass￿la￿l*l
Mr D Evans
MrJ
rlHall
Mf O Gri51
To be adTrrised
R Ireland
Mrs M Comor
Kingsbimlge Agn¢￿t￿ra1 Asswail
id Devon Tu*n a C￿ntrY Show Souety LIJ
National F¥rmer5' Uruon
North De¥￿ ksociabon
C*ehampton a Th51rict AgriuJNural Associa
Twbay Council
T(knEs & Disfvl Soclety
Wesi Devon Cwnril
MrCNati
Mr R Tu¢ker
MrHGOart
IAi55 A Hew
ro be ad%rys•d
L Harvey
air K Trknare
W¢K)L88ry & Oi$trKt W1￿￿Ur￿l Sh
Yealmpion Awcthral AsscKaabon
A Carter
Mr P Oa¥i5
Th• PNshl•nls of1h• Assoclatlon 2024 and 2025
Mr MKhael ca￿eS MBE DL 5eTbEd as Presidenl lor 2024. kththaBI is on• ol the UKS mst cdèbraled
aTrJ acdaimed chets. a succe5slvl and Imag￿atiVe howief. è respect&J spokeyrson for Ihe hospitslty
Industry. and a patron and fvndraiser rA several nalicffial and Iocai charit*s cclybmuttty ￿ganISatIOr￿.
In 2018, Michad was hoTrJJr8d to be named Dewy LiBuleDanito the Lrxd Lieutenant ol Devon.

Dèvoth cO￿ty A9thttural Ass•dallon
TRUSTEES. REPORT I¢ONTINiIED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Pre$ld•nt Elee¢
HRH The Wvicess RO￿ hos been K*(p)sed as Presklent for2D25.
Depirty Prèsid¢￿1 Elect
Mr Roger Elli5 ha$ bgen proposed a5 OEputy PFe5tdenl frY202S.
Mi Roger Ellis has been a kng-standry Slew3rd ef the A$sotia￿l. R¢oer began stewardiny 8t the
5￿Wgr0Un¢j as part of the Car Parks leam In 1981. He moved to the section in 1985 and jtyned
the Horses arml Show C(¥nffrfttee in 1987. He becaff* a Sieward th 1998 a post he
served for20 years.
Roger be¢ar* a Mert*r ol Ihe Ass¢xL81iDn in 1976 and ￿"Thed ¢Wn¢￿ In 20Ct4. Roger has served on the
Horses and Show Jumplftg CoNvni1￿ s￿ce 1987 lovet ￿ y8ats}. In 2013 ￿ was to lokn Ihe
Shi)w Cwwniliee he 4150 continues to play an active part.
Volunt•+¥s and Staff
The Devon Cwnty ShLYrt rdtos on Ihe harf work of many dedKat¢d vdunteers. 13 Chiel Sl¢wards, 21
Senior Slewards and n￿e 350 s￿ards aTrJ rntrhters. ¥1 of ¢ontinue lo gi¥e
9enÈrously IhousarKts ol hLwrs of voluntsry To this must added the work of wofassional
team th the AssrKialion office. led by Lisa Moore. Clwel Exe¢JI￿e Shtrw Mana9er. The BK)ard of
Trustees also recognises the inporta￿ of Ihe Westpo￿1 team as it makes 8 5ignffic8nt c0ntilbLrt￿rn lo
the Associatron's fi￿ar￿e8. To the A55CtiabOrt Staff and 10 811 vduntary 5tvwanls cornrn*t¢e
members. cou￿1 and Ihe Bowd ol Twustees exlend vèry wwrn th8r*s.
STATEMENT OF TRUSTEES. RESPOMSI8ILmES
The Board ol TN5tee$ Iwho atso of The Oe¥ty) c￿nty P4ripJftural ASs￿latIon for the
purposes of cornpany lawl ￿ re5POrtsitAe Irx txepariNJ the report and th¢ finanoal 8talemenls in
a¢xtydancè with applKablp law and United ￿rK￿dorn AccouThting Standards (Unrted Generally
Accepted Accounting p￿￿e).
Company law reqwes the Bowd of Tty$*es kn wepore fiTrancial ststemerAs kn eath fin8nck?l yeèr.
Under cA￿P￿Y Izw th? Counol mernbers not apFffjve the f￿￿ni￿al statements trnless Ihey are
5alisfied that they give a truo 4fKI lair view of Ihe slate of affairs of the charitatrle company and Ihe group
and olthe Incthning resources and appkatson Of￿$(￿NceS. rndudiffj ￿ income and expenditure. of lh&
grw for thai period. In preparir*J these financi81 stst¢ments, the Coun¢1 members are requiied to".
5elecl suitable acajuntiffj or•J Ihen ath Itwn ciJn8istsndy',
obspNe th• mÈiw5 •nd wvxiples in tr* Ch*ities SORP IFRS 1021:
Mak*i￿rnefits and acCtyJ￿ftg esllmates thal * r8asonat4e aftd pA￿en(
pr•pare thtr slatements on th¢ 9￿fft9 ¢Th)cern ba$6 it 15 knappropriato io presumg
that the group L￿nknue in opera1￿5￿.

11¢¥on County ￿1￿li￿ra1 AssodatloA
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED JO SEPTEIABÈR 2024
The Board of TnJstees are respOn￿L* kn keewng adequaiB fecords that are suwf¢Ent to
show and explain ts ¢harrfable c4ynpary an(1 Ihe group's transath"¢¥ts and dsdost ￿th rna$¢)na￿9
acojracy al any tirne Ihe ffinanaa ￿)￿(￿n ol the grwp and enaNe them fo en￿J￿ Ihal Ihe ffinancièl
5taleryw15 cL¥npty with thg Ctryanies Act 2006. &nc• the company quafir￿ as small under 58clion
383. of the Compan￿$ Ad 2006 ts Bfyad of TnJstse$ have taken advant&> ol Ihe small D)rryanies
èxÈmo¥ons provh4td by 415A. The str3te9ic repjrt rewired ol rnedi￿n aThY Iwge conynBs
under Tr C<Knpanies kl 2C#)6 (strath￿¢ R*wt ¥r¥J Dirert￿$ RepMI R&yuLatiffis 2013 is not
r8qL*ed.
The 8oard ol Trustees Is resFLffisth for safe￿a[dir¥j the assets of the t*ant0￿¢ company Ihe
group ond hen￿ for tskirq reasonatk *eps the weVerit￿ aTrJ detection of fr•yJ 8￿j other
gularit￿.
DISCLOSURE OF INFoRmATK￿ TO AUIXTOR
Each ol the ptrscfis whj arè ￿ the of Trustèes at the ¥knen thk5 is appTo¥ed have
confirmed Ihat..
so far as the Board of Trustees are aware. there 15 ￿ rdevant 8￿Jit ¥rfOrnat￿ of which th?
9ro(y's auditws a￿ unawe. and
that the Board ol Tfttstees have 18ken al Ihe sleps Ihat ¢xghl to have been taken as Board of
Trustees in fxder lo be aware ol any H￿L￿rnalIDn ne¢deLI by Ihe group's audilots Bl conne¢lK
prepariro tsir rewt b)eslablth lh* th8 group% aL*lilow5 aware of Ihal Inform8lTrL¥I.
Th$ ￿pOrt was approved by the Boord ofTrLthos on 13th Dec£n*er 2024 and Sh3￿ cffi I￿tr behalf by.
AJGY•y
Hen
iidholme BT
FCA CYA
Chalrman of th& Board dTru$te¢$
and Chalrnmn of CoLYKiI
•r•ryTreasurer
Pwje 8

D•von County Agrleuknl Associatkn
N)EPENDENT AUDITORV RtP(IftTTOThE IfeMeÉRS OF DevoN COUNTY AGRICLILTURAL
ASSOCIATION
OPINION
Wt have audlied the finwclal Sts1eft￿ts ofoevon c￿ A￿Kulll￿* A5St*ithn (the'Associatx)n'l ard its
$ubsidiariÈs Itht's¥oup'l fty the ￿ar end8d 30 Septembw 2024 whkh cwprise Ihe Corffjolidated statemnt cl
financbal aCti￿l*S int¥)me and expenrfilure ac0￿nI). Ihe Ccmsolidated balanrA sheeL Ihe
pany balance sheet. the Consotsla¢ed slatement of cash and Iho related notes. Ir￿ud￿￿ a wjmfflary
of 5vJnfficanl acC￿nting polities. The fina￿1￿ repytsn9 frarnewcrt Ihat been ap￿led in their preparatyon is
apol￿2b[e Lqw and U￿ted KiTrJdom ACCO￿¢￿ Standards. indL*dffig Reporting Slandard 102 Thè
Financial RepNb'ng Starthrd aP￿a￿le in IhB UK of IU(*ed IQWOM Ger￿allYAr￿d
Accounbng Practlcel.
In ¢h8 fina￿tial stalwnw
gr•* a and fair viewof Ihe stste ofts and ofth• Asswiat¥JnS 05 at 30 September
2024 and of the Group's kKomiNJ rEstyJrré$8YwJ of wswras. inclJdir¥J its ir￿¢￿$
expen¢Jiture frx Ihe >tartsp ended..
PradKs; and
BASIS FoR0P￿lOP4
W• condud8d aur audit in #ccLw¥ance Ipiiem8ihThl st￿￿￿ on Audib"r¥J IUKI IISA5 IUKII and ap￿1¢8b
L*. Ovr resp￿$1￿11￿es wdef Ihjsa standards we fiuther described n the ￿thy$. restw$n)Ib￿esloT the audit
olthE finaNtsal Staleft￿¢S se￿￿)￿ olw reFKrt. We we Independ>rtofthe acmTdèrKe wilh the eth￿￿1
rewirernents that are rde¥anlto our audrt of fin￿ClI staterneAts in the Urriied KrydLm, in¢knding th?
Finanoal Reporbry Ccunol's eii4cal Stsndard. ar¥J have luffilled tyjr othw eth￿￿1 ￿sponSIbl11ties in
aCcrKda￿£ w4h tr*59 rewir*N&nts. W* L*SÈv¢ thattr* eyidente haveobtained is sufficleftl arnl
approwats to pl￿d￿ a Ws for¢yxowtii.
CONCLUSIONS RELATrIG TO GOING CONCERN
In 8tbJllKNJ the fjnanoal statewtt ￿ ha¥e c¢rtxgLthd thai the Twskn, ol thts o)n¢em basls of
Based oh tre have performed. have wjentifiedaty maleri81 urKertairknes relats"r¥J to events or
ndjtsf*)S Ihai w)thidualty(* LxAl¢thfy, may cast Wn¢drthton Ihe (knjp's èr the parw¢rharilablE
corTv8n￿s atAlity to t￿line as a g(wvJ tyncem fua w*Jd of at moth from *then ￿ finantitl
siatemenls are aulmrised for issue.
Ow res￿￿111￿$ and lh8 resp￿*b￿ offv Tru$t¢e5 respect eorKern are desLY￿ed kn the
rdevant Se￿￿Tr$ of#th5

D¢vM ¢￿￿tyAgrfCU￿Ur*l A8s0cla
INDEPENOENT AUDifoR¥ REPORT TOTHE IIEMBERS OF DEVON COUNTY AGRICULTURAL
ASSOCIATION ICOIITINueoi
OTHER INFORMATION
The other infoimatim owises the 5r￿￿ded in the Tnt51ees' Repr*1 FinarK4al Slatemenls olher
than Ihe finaThc1￿ stat8m•nts arKI rAX Aud*ors' therEon. The Tru5tg95 ?rg respm5ible lorlhe olher
inf9rrnatN￿ Eortsine4 Ihe Trustees, Repryt FinwKial Slatement5. wThion on th? finanual
statement5 éoe5 nol Mver ￿ other infwnatw)n aTrJ. except to Ihe extenl otherwse explicrtty slated in wr
rew)rt. we do noleXp￿SS 3nyfarm ol u)ndu5iw Our re5pw%tsIity 15 to Fead Ihe olher
inforrnation and. in d(xry so. 0x￿￿￿er ￿ether ts dherinformabw Is materilty irKonsY&teDI wlh tho finandal
slatqments or ow krnwled9p oblain8d in cow5e of the audil. or othemsg apwar5 to be materiany
mi%stated. Wwe ￿entify such matsrial IroJnslsle￿les orapparenl rnalen￿ rr￿ss￿leThr1ts. we are requi￿ lo
dete1￿4n8 *thebberthi% gl¥e5 rise to a rvtalerial ff¥5s1atemenl in ihe $taleF￿nts Ihemselves. If. based (
wuk we have perf￿￿d. wo Ihat Ihei• is a ffjaton￿ In￿¢ateMent of th¢5 Othor inforn4thon, ￿ are
required to rewt that f4cL
We have to rertyyt ￿ Il¥"s regwd.
OPINION ON OTHER MATTERS PAESCRBED gYTHE COMPANIESACT 2006
In w opinKsrK based urbJ8rt￿ in the c•wse oftt% a￿1￿.
the irfvrt￿ts?￿ gN¥efi ￿ Il* Tru5tee5' repxilor the financial ￿TI￿r￿1th th2 finantaal 51alEmE￿5 a
piepared is c0Tr5LStertwlh the finan(4a slalements.
ATTERS ON WHIGH WE ARE REQUIRED TO REPORT BY EXCEPTION
ln Ihe I￿￿1 ￿1)ur kr￿￿ledge and yrthsianLliry tsf the tharttable ¢Awy•r¥J its envir￿n￿nt obtained in Ihe
COLtrse ofthe authL YAe I￿e Mt K1entrf*d mate11￿ mv&ststements in IhÈ Tntst8es' report.
We ha￿ nthrwJ to matters in com￿r￿¢S fv*t2006 rerpiros
us to rew1 to if. in rm
the pargnt tharftabte cr￿panY has f%)1 kerrt adewale sfftknt ¥CCWlbng re￿ orr¢lur
•deou8te fLY our audit hab? b*n reeei¥ed frem L*anches Mtvisited by us;
certain di5c105u￿5 of Trustees. reMur*ra￿n speufied bylaw are rrtjt Thde. or
we have not reca*d al Ihe inlorrm1x￿ and explanats.ors reqwre f1xf￿r w¢Jl( er
the Trustees not ert.ued to Fyepare ts ffin￿ siatemen15 n accrydance wth the small compan￿$
regthe and lake advantage dthe sm41 companies. *xempfvMs in ptparing the TnTrs*es' report 8nd
frcrn th8 iequirementto a Str*9￿ repNt.
RESPON&8ILmES OFThE TftUSTEES
As ¢XFl•*d Ihtr S¥tem¥ntofTn¢t¢ts' rnSwn￿lItl￿ t￿'Trust•8$ l¥h) org olso Ihe dredoT8 Ot
Ihe charrtable et¥fipany fc¢tr* WF•xes of ccffipany lawl are reswisi4& Ihe preparatron oflhe financi
tatements and bEiry ¥tisf￿d Ihal Iheygive a fay Iry6w, and forsuch ￿teMal 85 the
Trustees r*cesw to on8￿* olfinanclal slalemw* that are froelrc¥n mate
M￿8￿8t¢mOnl. dug w fraud crf orror.
prepavw the finarKial $talEmE￿. the Tnths arE re5pNwbkn for assessir4 the group*
Association's ablityto a5 a cwKern. d￿do5￿￿q. as appficab*. mattw5 related logoiryj GonGe
and using Ihe gLxn9 cOr￿*M bass of acc￿l"ng ur*s5 Ihe Tru51ees either intend lo li¢•udale the group or the
Page 10

Devon County A9rlcultwal As￿1•1￿0
INOÈPENOENT AUDITORS. REPORTTO THE MEMBeR5 OF DEVON couirry AGRICULTURAL
ASSOCIATION {CONnNVEDI
AUDITORS. RESPONSIWLmE8 FQA THE AUINTOFTHE FINANCIAL STATEIIENTS
Our obieclNts are tD L*l•n reasonat4e assurance at¥)ut whetherthe ￿anL￿al stat•meThts 85 a Who￿ are fre•
from materlth rrrf55tatement. wjhelhv due lo fraud or error, a￿1 to ISSU8 * Auditor8. report Ih8t inthJdes our
opin￿n. Reasonab￿ 8s5urarKe 15 a Pmgh knl of aswarte. bui i% no¢ 8 guarantee that an audit conducted in
accordanc¢ ISAS IIM}t*fil detect a material miss12tement il exists. Misslalerywls can arise
frtsm or errorand arE tA)￿dered fft8lellal rf, i￿1¥[￿u81￿ or m the aygre9ate. they could reaxffiably be
•xpecl&Y lo inliuorw* the dÈusions oluseFS taken ￿ Iho basts of Ih856 finar*ial $lal8m@nts.
Irrylaibbes. fra1￿. are iratan￿$ d n¢Jipwwfk8nce wilh la*5 and reguL￿￿$. We design procedwes
In with our reSpDn￿t￿rfie$, ab)vg. to daw Mater￿ misst8teff*rt5 Sn r85pecl cf ￿egU￿rities.
incI￿ling fr8ud. The ex*nt to whrh ¥re capable irreWl¥rt￿. fra￿j i¥
*J¢t•1￿ b¢byK.
the natLYe olthE 5ectry. Cthtrof anEI the Gr¢w 4thJ Companls p*f0M￿n¢&,.
resutts ofow 01m￿geTh￿l Ihe c(￿r4 ￿mb￿r5. abwt their M) idenllfiraticffi ano
a55essmenl of thÈ risks ofrfrogularw"
anyrnatle￿ ￿ ￿le0￿(￿d having oblaThd r*¥iew•d Ihe ¢>ty4> Parent d￿￿ontal
oflheir pokns artl prot$￿re$ relatirwj lo.. idenIrf￿ry. 8v*Uatw￿ and ￿P￿.ryj and regulaih1ns
nd whEth¥ they Y4ere ware ￿ aThyin5tsnces of and respondir*J lo the iisks
offraud and wt*ther IW have kn(A￿ge c4 any acbjal. SWF*ded or el￿ed fr*Jd". the ctyrtrds
tstaNi$hed to mittgate risks of fraud or non*t*))￿onCe laws arnj arnj
Ihe matters di$￿ssed aFrKrfbA the audit ergagernMI l•am reganSffj how and wttere frwd OGcur In Ihe
fin¥cial staternents and any Potathal offvwd.
% a result of tt*$e rxwdures.w* ha¥e wtsider￿ the opportyJNbps and Ihat May t￿$1￿71h1fbjhe
organi$atsn tortraud Hlen1ffj￿d Ihe bKJhesl area of risk to be in relabon to ￿enUe reco9nthon. wlh 8
parb¢ular rtsk ￿ reL8t￿ to >*8r*nd CUt￿tt. ln c¢ffjThin *Ylh a¥ audits urwjer ISA5 Iim(k we ¥¢ rewired to
We id8nbf%d and oblwned an Unde￿￿A￿l￿ olth* rÈwiabrffi$ Ihat ¢1 to Ihe Grwp
to the Paren¢C0ry)anytyd￿Ons Vjilh and byupjakng ￿r understaThJing ofthè
sector in which Ihe GrrAJp and the Parent Crynpanyoperfed in. Laws le9￿8￿On% are of direcl
5ignrficarKe lo the Groly, nth<rynplk3nr¢ coukj re5￿t In rr￿1*1￿ nwsstaterf*)L consider8d io
e the UK Acl. FRS 1Q2 and UK rax Wslalth.
In addition. wèLxY4swJer*J provisions cl othef la*ts and reguLabMs that ha¥E a effect on the
firtanoal stalern￿ts bjt t¥Jmpliar*È ￿1th w be fiJndamertal 10 Ihe Grwp's ablty lo operaie or to avoid
a material penaty. These Ind￿ dak woiection. heath & salety. erTh￿0￿nt *islotK>n aryj food h&gienE.
r pr*xedur8s to respond lo risl(s fjdentfvd IThc￿ed the fc•owfft9'.
viwrvJ ststem8nl ¢Jisdosures and testw io suppow doUJm8nlati￿ lo 3sses*
financial stst•rnents..
ènq￿￿￿ of Coun¢1 ￿￿bOr5 fflanagerreAt coDc•m¥4 aGbJal wbj potentsal lit￿JaIKjTr and daims:
p•rlorrn¥ty W0￿d￿¢S to confirm material COM￿￿1￿8 th• ieq¥irrnts ofthe regulalions..
p8rlorming prwlLwes b) K4enlify anyunuxol c¥ telalh*￿MPsth&t mayiThJtate
ri5k5 dmatsrfal misststement du• lo ft8ud',
readwkg rninules of Oirector rwtrys: and
in ￿dresS￿j risk Dffraud thmthah manage¢r*nl o¥wrKle clcoTrtrids. l•st•vJ ￿ #ppro￿lthes5 of
15bmatts of a tias.
We also comunKated ¥ekvant *Jerrtlf￿d taw5 •nd ￿￿91 fraud wks to 81 eng89emnt 18
mbers and remaned alert lo anyiNlicab"rfft5 offraud Or1￿￿¢4￿nP￿rY% with laws aThJ reguialw thmughout
the 8ud
Pagg11

D•von county A550cl•llo
INDEPENDENT AUDITORS. REPORTTO THE ￿E1￿ls OF DEVON COUNTY AGRICULTURAL
ASSOCIATION (coNT￿uED)
(￿r ajdl wc<edure5 ¥ve¥e d8sb3ned lo re5F#x*J to ￿kS orma18￿ NasSlate￿*nI in Ihe slaiements.
recognksw Ihat Ihe risk of Trjt dete* 8 mat8ri81 mtsSt8t￿*nf dua to frdud is h￿h￿ than th• risk of not
delediry one resulknJ an enor. as fra￿￿ wnay invdve deliberate wrKeaknent by. lor 8￿￿￿79. Iofgery.
mi51epreseniat￿s or thfough c¥J[rus￿. Thwe inherent lirnitaiims in the auuit pro¢edure5 pgrformed and Ihe
furtheT removed non-com￿lance Tmth arwj wegutsl*yts 1$ from Ihe events transac1￿ reflecled in the
Afurther descripkn¢2n olour larlhe autht ￿ the fmwThl slatements i¥ thg Fin￿1#1
RoportM4 Cour￿5 websfjle at
bikns. Thisde5C￿pbOTr forn￿ part of our
USE OF OUR REPORT
ThLs report Vs made 5delyto the A5sooatron's ry*mtW5. as a bth. in aCCrth￿ Chapler 3 01 Part 16 of
Cornpan￿5 Ad 2006. autsit*rrk has undert*en so thatl4E rn19h¢ State to the AssociatDn's
rrernber5 those matler5 ￿ are requwed to stste lo thern in an A￿J110￿, report and for no other wlrose. To Ihe
est extst pernNtted ty Lw. *e do not ac¢ept or resFor*it*lity lo an￿8 other than the
aTrJ ils rn￿bers. a5 a body. OL¥ o￿tT￿￿k. forthis f8POrt or frjr Ihe own￿n5 ￿ have frmed.
A￿S￿n Oliver F
for and ofi btrhaff of
Blshop Fl*mkng LLP
Ch2rt•red A¢tOUfitsnts
Stsbjlwy Authttys
Chy Nfftri
Newham Road
Truro
Cornw￿1
TR1 2DP
{Swror ststtrttyy I￿11¢￿)
Dah.. 20 ￿rte 2025
P4e 12

Devon Cwhty Agrkultyr•l Assoclall•n
CONSOLIDATED STATEMENT OF FINANc￿LA¢1m￿e$ ON¢ORPORATING INCOhlE AND
EXPENDITURE ACCOLIN
FOR THE YEAR ENDÈD 30 SEPTEMeER 2024
R¥slrfGled Unrtstrkied
fvnd¥
funds
2024
Total
Totat
funds
2023
2024
INCOME FROM:
Donat￿$ and leg8c*s
¢haritsble acmies ￿Ing Cwnty
Show
otheTtradw￿ adiwbes iKJudY
17.750
17,760
17.880
10,021
1.3*7T4
1.366.79S
1,374.922
1.2n.285
224.527
1.278,285
Z24.527
1288,077
162.517
Inves1￿nts
TOTAL INCOME
27.711
18YJ.SB6 2.887.357
2,823.396
EXPENDITURE ON:
RaBing l￿d5
Ch81itstAe ac*¥ths indudiThJ Comty
Show
341.152
341.1S2
453.796
147n
1370.892
2.385.669
2.132.147
TOTAL EXPENDfruRE
171IOM
In$.821
2.$85.943
NET INCOME
12.994
(9.9891
147.542
9.989
160.$36
237.453
Transfers be￿￿ert lur¥
14
MOVEMENT IN FUhlDS
3.1105
157.531
160.5J6
237.453
RECONCILIATION OF FUNTIS:
Total fvnds bmght fonward
Net mts¥emerth hrrth
20.107
15J{$97
157.531
1554.71M
160.536
3,317,251
237,4S3
TOT￿ FUNDS CASIRIED FORWARD
23.112
3.691121
3.715240
3,554.704
Tl* Cor6obdai¢d S￿￿men1 Offffiand￿ arli￿5 wKk*JES al galns3TrJ l)sses retLvJnised in Ihe ￿ar.
The not•5 en pag•s 17 to 31 ftym wt ofth￿ ffir￿￿al stalem•rt
Pw13

Otvon Cotfftty A9ricunur•l ASS￿¥•11￿n
REGISTERED NUMBER..019273
CONSOLIDATEO BALANCE SHEET
AS AT 30 sepTEIIBER 2024
2024
2023
FIXED A8SETS
T*J14e assots
005.433
3.016.477
3.005.4JJ
3,016,477
CURRENT ASSE7S
Debtors
C8sh at bank h￿d
11
259.914
995.1
112.621
1.265.917
1.255.104
1,378.538
Cr•dit¢Tr". anK*unlsfalSng c
12
1428.631+1
{371.6XII
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
UABILMES
826.474
1.CK6.888
I￿31.907
4.023,3fj5
CreditCrf5". a￿jnts fantr¥J due afler
Iharn Me year
13
1116.6671
1468.6611
TOT￿ NET AsseTS
715.240
3,554.704
CHARifY FUNOS
RÉthded fw)ds
14
23.112
4692.128
20.107
3.534.597
14
TOTAL FUNDS
3.71534•
3.554.704
The Trustees 8dmo*led9e bw reS￿￿bIrt*S tor lh¥ ol Ihe ￿perI to
8¢￿unb.ty records and Fwration offinanfaal staiements.
The flnart￿l staternents have been prnp¥ed **h lh¢ aPFI￿a￿e kn ert￿eS $ubi¢¢L
Ihe small Comp￿￿￿ regme.
d s¥nÉd Oh￿ir tthaifby..
AJGray
Chaiman ofthe 8oard ofTntstees
arKI Chwrman of Cr¥Jnal
H8TWy
udhdme BT DL FCAUA
ry T￿a*JIer
Date.. 1 51,.2z<p
The not85 on page$ 17 to 31 part ollhese ffinaKaal Stalen￿ts.
Pwde 14

Devon County P*ull•AAI Ass￿1•￿
REGISTERED NUMBE￿.0392735D
CO%fPANY STATÉMENT OF FINANCIAL POSThKX4
FOR THE YE*R ENDED 30 SEPTEMBER 2024
2024
2Q23
FIXEDASSETS
Taryi14e ossets
In￿sIments
3,005,433
3,016,477
3.*JosAys
3.016.479
CURRENT ASSEts
153.924
99&19Q
52.352
1,265.917
Ca#h at aTrJ in kn¢J
1,318.269
CredilNs'. S￿nts lath"r¥J due Wlhhi (
ar
12
1810A41}
1745.OfA)I
NET CURREKf ASSETS
TOTAL ASSETS LESS CURREI
UABILMES
334675
573,3)
3.344101
&S8J.688
Cr¢¢*tLYS". arrwnts faTrirwJ (k* thr nb¥e
than one
13
1116.6671
1468.66fl
TOTAL NET ASSETS
3227.441
1121,027
¢HARrrY FUNDS
Re$trlctel funds
Unreslricttd funds
14
23.112
3304.329
20,107
3.100.920
14
TOTAL FUNDS
3227A41
3.121.027
The 8urWu$ ltyit* >*¥r ftylho ASsotsati￿ y￿s£106,414 f2023- £41,929).
The Tntslees th￿r re3pM%lJlilEx wlh the fewirem&)ts ollhe *ith respect t•
a¢¢ouAbrtg r•¢tyOs ahd wporatK)n ￿ fthane1￿ stst*nerts.
The f￿￿4a1 statem￿t5 have Leen prepw•J in xoydwct ¥hth the 9FwCab￿10 •nbtit5 gjbiect to
tho sThaU companles rew*.
aThJ ￿gned on tsr behaifby.
AJGFay
Chaii
e Board of TnAtees
and Chairnian of Cc4mC41
Henry
holry* BT DL FCACTA
ryTvewrer
Dak.. i 3
P•Je 1S

CONSOLIOATED STATEIAENT OF CASH FLOWS
FOR THE YEAR ENDED JO SEPTEMBER 2024
2024
2023
ASH FLObVS FROM OPERATING ACTV4mES
16
322,018
459.￿1
CASH FLOWS FROM INVEST¥IG ACTMTES
1192,1411
(68.0811
CASH PROVIOED BY IIIVESTIMGACTMIIES
168.0811
CASH FLOWS FROII FINAMCING KTivmES
RtpaYff￿nts ofbjwrthng
{40D.604) 1153,2301
CASH PROVIDED BY FINANCWG Arnies
140D.6041
1153.2301
CHANGE CASH AND CASH eaL4V￿E•lTs *4ThE YE
(270.nn
136S917
231590
Cash aThJ cash equfvalerts althe teg.mw ol Ihe y
1.027.327
CASH CASH EQLIVALEIITS ATTHE ENO OF THE YEAR
17
994190
1,265,917
The ncleson pages 17 to 31 fcffi olthese ffinartial stakmerts
P4e 16

140TES TO THE NNAPICIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
ACCOUNTING POUCIES
1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The firwL*I slatements Iwe i*en w8pared kn accord¥nco Charib&s SORP IFRS 1021 .
Aco)unb"rwJ and RepwW by Charil*s.' Stslement of Recomffl￿ed PractiGe applicable to charits"e5
preparing Ihetr acccth$ in Ihe Financkgl ReFth"ry Standard appkable In the UK
Repubk of Irel¥MI IFRS 1021 leffectNe 1 J•rNary 20191- (Charities SORP IFRS 10211, the
Finanaa sthThJard ar¥I￿t￿e In Ihe UK of trelaTrJ {FRS 1021 and the
r￿parAt$ Acl 2C¥J6.
D8¥C￿ Agri￿￿31 AssLK43kn meets of • pubk ben¢fft ¢nity ur*Jer FRS 102.
Assets 8nd Ik8bilities are in￿"allY rec¢w4¥ed at hist(￿1 ojst or IransaGtKfi valx unless Olhemse
slated ￿ the rdevanl accwitry
The S￿Ment of ￿ar￿jaI (SOFA) aThJ B￿alKe sh881 CL¥￿*[al? Ihe fir￿cIal slatem
of Ih9 Group S￿l8ry undelts￿r*a. The regjts of th8 sthdiary we con8dldated on a 1*10
bylme b35ts.
The tsken of okned under se(*on 408 of Ihe C¢mpon*$
A¢t 21)06 has not weswied *$ &a*meN ofknrKlal actmues kn Ihese lknan¢ial statement$.
12 COMPANY STATUS
The Association is a company linited by ￿rantee. in the event of the A%50ryalbJn beiTrJ Ywid up.
ihe &th"Iity in resF*d ofthe 9Jaranlee v6 knied kn £1 t*r nwber of lh• As$￿10￿0n.
1J FUND ACCCXINTIIIG
Genera fiJTrJs are ￿￿esIr￿ted fvrbJ5 are avalat48 for use at the dkL¥etbn of the TNst8es in
fththeranc* of the 98r*ral ObJeC*￿S of the A5sooakn a￿j have Mi dasiwbBted for
puwjses.
Des¥Jnat¢d frjnds unrestrkw ftThl$ Ihat haw been set os*Je by Ihe TA￿￿￿$ lor p¥boJLqr
purposes. The ¥Jim use ol •a¢h ￿fid is s¢t fmjl in the nole$ to finanr18t
statern¢nts.
donor5 orwhKh have rnised by IhE A55or401ion lor parliojlar purposes. The cost5 and
adnwnislwing s￿h ￿1￿$ are tharged against the speuf¢ fuTra. The aim arnl use ol each reslricled
set OLrt In the notesto tho fmarKBI staterrnrts.
1.4 INCI)fyIE
Al iNctyne B re¢¢wistyJ A$soria￿ has ehb¥em*)I ltr Ihe inoyne. rt is probab￿ It￿
irK<ffie ￿11 bo re¢wed am£￿￿1￿1 In¢¢m￿ receNa￿e tan be measured rel*Ny.
Grants ave n ihe ￿r￿0￿d0ted slatwn8rt of rw1¥ab￿ basls. Th
balance of incorne received for spoufic purposes lyJl not expended ¢Juring Ihe Feriod is Sho￿ in the
evanl fu￿5 cffi the BalarKe sh8tl. w￿re income is WBC*Ned tn adv￿ of enb"Memenl of recapt,
Its re￿n1th)n ts deferred aTrJ in uerfitors as deferred Income. Where entsoom8nt C￿UrS
condilH)ns associaled knith the donated tsm is wobat4e and ihat eccwrlc t*nefit can be rneasured
r8li*lty. In 8CcOrd￿ *ilh Ihe Chariiies SORP IFRS 1021, the gen￿￿ volwileer tim? Is not
ro¢wis¢d. Ileas¢ th¢ ¢ounc4 N*ntws' rwort lormorn fftftyMab"￿ ab￿l￿01r ¢ontril>utiw.
P•p 17

Devon Coub* AwkuT¢w•f AM•¢l•tion
NOTES TO THE FINANCIAL STATEMENrs
FOR ThE YEAR ENOEO 30 SEPTEM8ER 2024
A¢CQUNTr4G POUCES {eonllMÉffj
ExpeD¢iDJre is re¢t4nwd there is a legal LY wns1n￿ly*Ot￿ga1M￿ tts transfer e¢(*)omi¢ benefit
to a tl4rd patty. * 15 wobat4e that a trarder of e¢(XK)mt b￿ffi1$ wil be re9￿￿ed k) sÈtllempnl and
the amwnt of Ihe ot4galvJn be mea5wed reli*y. ExpendituTe 15 das$iW by a¢bvlty. The ¢osts
of each acbvity are made up ol tot* ol costs a￿1 shared cosls. inclu(5ry sUPPOrt rA)515
In￿1¥8¢ ￿ UfiOert*ir¥J exh aclmty. f*edcosts 3ttribulablq lo ¥ *NJle 8¢ts￿tyar¢ allo¢ai¢d dir¢¢lly
to that actiW. Shared costs contnbjte to mctt than one athity and suppyi rJ)51s whKh are
not attributab￿ to a skn¥e 8cW are aFpyIi￿ed Ih05• acDvitie5 on a ba515 con5islenl wlh
use of resryJrce5. Central slaff costs are athjcated the bass ol lune spent. and depreciatp)n
Costs ol acbvi1￿ ￿ fijlherence of Ihe elwitys relales 10 ts costs inrajryed in re5pe¢l of
1.6 BASIS OF CONSOLIDAMOM
SL*Js1￿W.
1.7 TANGIBLE RXKI ASSETS AND DEPRECiATIOM
F￿ehcId la￿￿ s Thot deweda*d. Freew we ind￿Jed at cosl kss accumLAatsd
depreoatm. As the tenanted investm8ni we i￿AtrIc8t￿e part ofthe swround buildrmjs
aTrJ c4n naver ofler unreslrlcted aC￿ss. ￿ arns W cfETr market y*al￿n bo
meaninglul.
A revi*vk< hvpa¥mert cla ftted asset ts ¢￿d ¢xrt11 e¥entSOT thanges in ctyoJrr*lanc8s ind*alo
that the o18ny ffixed assel may not be recoverable. Shortfalls bets￿n Ihe Carr￿n9
vaft* of T￿ed assets arxJ Ihwi reL¥iver*le am￿jnts we recogNsed as ryairments. lrnpainenl
T8ngiNe fixed assets carried al of deprec48bM ar*J any pro¥i&on for inpairm8nL
DeWe￿alic￿ 15 on freehc•J ￿d. Deprec4th YO￿ded al rates ¢alLihated ¢0 write off
Ihe tosl ol fixed assats, less thew eslvnated value. ihwi exFecled u58fv1 tNes on Ik¢
foUry4Jing bases..
5.50>e¥s
5-10ye*s
3.5yEars
d ma¢lMrnry
Fixtures and fitbrys
1.1 IpifEREST AECEIVABLE
Internsl on fvrbys dBposit is vKlJded Twben t￿1 am0￿ meastsr*J
r￿ja￿ by ￿ Assouation.. thi5 ol thE inlrre51 or by the
1J DEBTORS
Frepayn￿ts 8re ¥ah￿d at lh¢ amwni propakl net ofwry trade disco￿18 thja.
P•Je 18

D•v•n COU￿ *4ricultural AJsoclatlo
NOTES TO THE FINANCLAL STATEMENTS
FOR THE YE￿ ENDED 30 SEPTEMBER 2024
ACCOUNTING POUCIÉS (conlirtued>
1.10 CASH AT BANK IN HAMD
Cash al bank and in haThJ indudes cash and short.fenn irweslmenis a sh£*t maturity
oflhree Mc￿lh$ orless Irrm the data ol acyibon oropor•ng ofthe +Jgpostt*y aw)￿t.
1.11 u￿1￿TIEs Atr4D PROMSIONS
Liabilities are rec(wi5ed there is an ct4igallM at the Ba18rKe sheet date &s a resum ol a past
evert, it prf>Sab￿ that a transfer of ttonomK t￿efit wdl be required sett￿mernt. and th? amount
ol the sethment Can be eslwnaled reliaw. Liat41rfies ar¢ at th¢ amount that the
ASs￿allOn anticw it pay kn setle Ihe debt or the amouni it has récerrfed a5 advanc
payments knr the sefvK¢s ￿ mu$1 a￿ m*•xffed Jt l>esi tstimlte of
IhE arnounls ￿qU￿d k) setue Ihe (*l$alion.
1.12 FINANCIAL WISTRUMEIITS
The knci*ion orty bas￿ fw4nci4 ¥15twm¢nts as deffined ffj FRS 102. The fiDani?o10550ts
fr￿￿¢101 liabl￿e$ Ihe AswalK*) *vJ th*rn*osuren%nl ba515 we 85 1011
Financia assets - Irade othw deblNs arn basic financ4af ￿sI￿rnents aThJ are debl Insiwm8nts
mea5uied at awtised cost. PrepayrneTrts are Tr)t finanual n5lw￿￿ts.
Fmamal *abilti"es . tr•Je cttditus. aciyuals and oiw (¥edAors are ffinaKlal Snstruments. and we
measured al amortised cost Taxath)n aThJ sC¢N81 seujrity are noi #)duded in IP* ffinanoal nstruments
disclosure definilvjn. DefeThed is Th)t deemed to be a ffftaThc￿11 habililty. as tt)e tash setlemeni
has akeady taken plac8 afvj Ihere is an ￿￿jati(￿ kn d8hw 88Th￿S ratr*r Ihan ¢ash or another
fmnckil instrumenL
1.13 PENsfoMS
The Ass00a￿￿ has a defir*d P￿￿1ryI sth•m• open to all qrylw88s rnak•5
tsJntribubon5 ￿ Ihe of Stsff mwnt*ts Tkn part of Ihe xherne. S￿h we charged to
the tonscdidaled sialerwt offinaroal act￿11￿5 on an bass.
1.14 VAT
Expendkne 15 sta￿ exduwe ofreThrable input VAT *there aprlKth.
1.1ST*XATION
Based on Is status as a ￿l*ered thè us• of fvnd$ lor chaiitable pwposes lh•
1.16 GOING CONCERN
The r￿tsers assess wlther the use ol CC￿￿ern Is spwoprfate i.e. w￿1her Ihere are
arty material uncertainb.es r8lal8d to events or coThJth"ons Ihal may cast s¥nffiLxntdoubton the atslity
of Ihe Parnnt Charity lo o)nlinue as a ¢¢M)c&m. The Cwncil mernbws make Ihis
assessment kn respe¢l of a perlod of al leasi Jear ftom d•t¢ ￿ outsK)r￿all￿ lor i$$u8 of tho
fin￿¢￿1 $18tements Dnd hjve ¢Oh¢K￿ the Grtyjp and Pwent Chanty has adequate resources
to ¢¢ntinuÈ existence for th2 foreseeable lubxe arxl there are no rnaleri* uncertainties
a￿ul lh8 Gr￿p ￿ Parent Chan"tys ablty to continue as a g)iYJ concem. tlyjs they c(¥Thlinu? to
adopt the g)ir¥J cthxem bass ol%¢ountw¥J in prepwing Ihe slalemeAts.
P•Je 19

IIOYES TO THE FINA￿lAL STATEMEpirs
FOR THEYEAR ENDED 30 SEPTEMBER 2024
ACCOUNTING POUCIES l<¢)tstintsed
1.17GOVERNMENT GRPJITS
Grarts are irf1￿*00 In me Slat￿nI rf Finant4* Ac*ThS On 8 ￿¢8￿a￿e basi8. The balar￿a of
rne feceived for speDffic purp05e5 rbx thJiing Ihe Ferirxl is sho￿￿ rele¥ani
fund5 ￿ th• Bakn¢e Sheel
2024
2023
lI￿sTP(lNTTftADING INCOIIE
1.118.285
1,268,077
WESTPOIIIT TR￿ING EXPENSES
EwthiurÈ
791582
840.496
481,743
427.581
IIIVESTMENT INCOME
Ilnrtstrkted
lunds
2024
Totsl
fvnds
24
Toial
hjnds
2023
1rt8iest [8￿r¥&￿e
30.514
194.013
30.514
1M013
B,817
153.700
TOTAL 2024
224,527 224.527
162.517
TOT￿ 2
162.517
162.517

Devon County Agrfcultural Assoclatlon
NOTES TO THE FINAWCW STATEMENTS
FOR THE YEAR ENDEO 30 SEPTEMeER 2024
INCOME TYPE BY CHARITABLE ACTMTY
2024
2023
Th• Dffiin County Slww
fe88
Show admissv)n 8nd ￿￿ets"n￿
Trade strnds and tendered cofttr¥cts
spor￿r51*p dcqwli
53,426
558.342
482,7OJ
118.7(
42.643
516.1$1
494,849
111514
4J,$3J
122Q457
1.255,817
Oth•r Income
U*nb8rsttip ino)me
Awts5t
RootstoGk
6&X6
11763
27,470
30,539
51,837
20,244
15,133
31.891
140,338
119.105
INCOME FROM DONATIOMS GRIJITS
Totsl
fvnds
2024
Tolal
Jnd$
2023
nds
24
15.750
14750
iooo
13.930
3.950
TOTAL 2024
17.79)
1T.750
17,880
TOTPL 2023
17.880
17,880
Page 21

NOTES TO THE FINANCFAL STATEMEKrs
FOR THE YE￿ ENDED JO SEPTEP•lBER 2024
ANALYSIS OF EXPENDThURE BY ACTWMES
Total
fvnd¥
2024
Tdal
ds
2023
dlretlly
24
1.378.gJ9
I.￿.760 1385.669 2,132.147
TtsT￿ 2023
1277,767
854.380
2.132.147
Totsl
lunds
2024
fund$
2023
Slaff costs
273.657
203.185
325.549
173.66J
11.893
13.013
276,9>J
196,S25
X*,754
131,731
28,954
13,426
A%sociat*Jn overt￿ad$
Governance
1I*JQ760
854.3
NET INCOMEI(EXPENDrruRei
TI¥s 15 ¥laled after thar9ry.'
2024
2023
-owned by the charitab* gywj
203.185
196.525
7.975
5.850
310
Audiiofs. feftwth*ati¢)F)- audftéf sthjwdiary
ooo

De¥￿ County Agrlcultwal Assocla
NOTES TQ THE FIN*NCIAL STATEMENTS
FOR THE YEAR ENDÈD 30 SEPTEMBER 2024
STAFF COSTS
Grotsp
2024
Group *Asoclatlon hsoclatlon
2023
2D24
2023
W8ge$ and $￿alle$
SOCI￿ security Costs
484.006
4Q873
467.773
40.LX)6
426.716
41,111
426.994
36.442
18.183
15,770
14.670
14.684
549,062
523.549
482A97
478.120
rnjstees Remw*ratw ts the hYaranbJWrt￿1g £￿I20r3. ENil)
TAtstees eXPe￿e lor the )Ear b) £N4 {2023.. £NII
There*$ ￿ rethJThJancy pahThent pabd in Ihe yw a5 an￿-gratia setthm•nL This amounted lo
E18.306 and ful in >ear.
Group
2024
Group Ass￿[1￿•￿ A8sa¢latlon
2023
2024
2023
15
16
13
14
£60,OLYJ was:
Group
2024
2023
ID the bwd £70.fy)1 . £80.W)
FLW I￿ >*ar end•J 30 se￿8￿￿8T2024. keymana9wenl kw$￿re1 costs. paKI bythe thwitywere
£126,X612023.. É89,8481, NIC
Paga 23

Devon CountyAgrl¢thral AssocFatlo
TES TO THE FINANCI*L STATEMEIITS
FOR THE YEAR ENOED JO SEPTEMBER 2D24
TANGIBLE FIXEDASSErs
GROUP AND ASSOCIATION
Frt¢hol
Pl•nt and Flxtur86 and
Ilttlngs
T•ial
COST ORVALUAT1014
Al 1 Octckner 2023
7An,412
148,700
977,912
141.461
9.107
1,592,715
192.141
(7,8001
17.100)
At 30 September 2fd4
7.622,112
1,004,446
150.S61
8,777,126
OEPRECIATION
Al 1 Oclo￿1 2023
4.$82.O86
IXI.452
907,301
57.219
17.800)
•6,921
15.514
4576J08
2•3.185
17.100
harge for the ￿ar
dlspos
4712.$311
•56,720
102,4JS
s,ni,693
NET BOOK VALUE
AI 30 Septhft**r 2Q4
1909.$74
48.lJJ
J.OOS.4J3
At 30 Se¥tsrrthr 2023
2.891.326
70.611
3.016.477
The and r*1 V8bJe offreemd lar￿ and buibJirvJs kndudes 2024.. £402,56312023.. É402,5631
beiThJ Ihe cosl of larnfj. 8 nofvdewefaable asset, aoéj an amount of 2024.. É343.68212023.. t343,6821
le￿￿n9 to the cost of refurixslunent of tenanted iniestsnenl properbes.
Th? lenanled prtpeib88 h8¥e Th)t been (4a$sffied as Investment ￿be$ fJJbsequv￿fy r8v&*Jed lo
an open market value 8$ they8￿ inextricatdy w of Ihe sWrtsJTrJ buifv5ir￿ and can never be
sep¥aled or Èe w￿ded unrestricted pubk at£es& As a resLli C¢￿)C￿ has tonduded that no
*ms kngth open ffl•k¢t ￿ue would be meaThW.
P•J• 24

Devon Ct)knnty Atyi¢uttwal As¥odatitin
NOTES TO THE FINANCI•L STATEhlENTS
FOR THE YEAR ENOED 30 SEPTEMBER 2tr24
to. suBsK￿4Ry
The has one fLrfty own8d & ojfitr￿ sd>styJiary. Weslwint Certh IDeYoTh) knmrted
(oynpany registrarti) numb8r023711741.
Wes¢point Centre (Devon) Lknlled
Profit & Loss Accounl
fortho yur ended 30 September 2024
2024
Turmver
Cosl ofsaes lexdLwJiry recharyesl
1.27&285
124&8971
1.268.077
1373.8491
Gross proft
1.031388
894228
Adminffjtrali%* expwtses retharg881
19&6051
179.9481
936.783
814,280
1455.0801
1386.6991
Profft lor hancivl y
481,703
427,S81
2024
2023
621.SSJ
1133.7521
580,730
1147,0511
LkibOkn85
Net Ass•ts
487.801
433.679
11.
Group Assg¢1•11on Assoclatkln
2023
2023
2024
DUE v4rfHIN ONE YEAR
Trnje debtors
Olher deblor5
Prepa￿￿￿0 and accnFed w)rne
158.141
5,174
95,￿9
78.917
1.873
31.831
74•Y7
5.174
7&753
25,129
1,873
25.350
259.914
112.621
153.924
52.352
P8ge 25

D•von County Agric￿1￿￿1 A¥S￿l•tion
NOTES TO THE FINANCIAL STATEIIENTS
FOR THE YEAR ENOED ￿ SEPTEIA8ER 2024
12. cRED￿oR5. AMOUIITS FALLING DUE %ITniiN ONE YE
Group
2024
Gro￿ A550clallon A550clallon
YJ23
2024
2023
10S.924
TT.71•
154.534
26.513
105,924
154.534
18,818
520.461
8.629
Trade 4yed11￿5
Amo¢Jnts logroup ￿lertak]ry5
48,927
$4,826
8,582
127.195
Olh8r creLitws
￿Ua￿ and delerred
8.462
101.464
107.59>
428.63D
371,6SO
B10M41
745.060
13. CREDITORS: AMOUIITS FALL*4G DUE AFYER MC¥IE THAN ONE YEAR
Grnup A%so¢la16on Asso¢l•tlon
2023
2024
2023
2024
Bank kJan5
116.667
468.661
116,K7
468.661
The ba￿( b)ans ovwdraft are s8uNad ￿ thè Ir88hdd wopgrtyd thgAssodallon.
Group Assts¢k*lon A$50E1a￿Qn
2023
2024
2023
B•nk
100.000
152.2S5
100.000
152,265
Bank k*ns
16.667
316.
14667
316.396
Pag8 26

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTÉMBER 2024
1& STATEIIENT OF FUNDS
STATEMENT OF FUNDS-CURRENr YENA
Bty￿n¢e It
30
Transltrs Séptember
Snlout
20Z4
8al•n£• at
l Octob•r
UNRESTRICTED FiIMDS
DESIGNATED FUNDS
Desv4hOted fixed assetknd
3.005.433
loo5.￿3
GEIIERAL FUNDS
Unr8thL*ed funds
3.534,597
2.8*,$86 11712,0441 12*14441
586,695
TOTAL UNRESTRICTEO
FUNDS
3A34.597 I￿.516 {2,nz.0441
gJBg 1692.128
RESTRICTED Fifva)S
FaMN￿$t
FanrftMs¢ trailer
ECOC CLTF
Rts)t5to
13.750
18.5251
12,302
(3.9$01
8,452
4.6>9
11930
3.950
￿.9￿)
Vl.021
10,021
20.107
27.TT1
114.77TI
19.9B91
23.112
TOTAL OF FUNDS
3.554.704
1887J57 12.726.821)
1715.240
Page 27

PIOTes TO THE FIIIANCIAL STATE¥ENTS
FOR THE YE￿￿ ENDED 30 SEPTEMBER 2024
14 STATEMENT OF FUNDS ICONTINUEDI
STATEMeNT OF FUNDS. PIIIOR YEAR
Balance at
Balanc• at
1 Oth•ber
2022
September
2023
VNRESTRICTED FIMDS
Ufftstritted lunds
1305.071
2005,S16 I2,575.9￿} 3.S34,597
RESTRICTEO FUNOS
19.wl
3.227
12,930
3.950
Farnw58 tr8ller
EODC CLTF
7.430
12.1W)
17.880
19,9531
XS,107
TOT￿ OF HINI)S
3.317.251
2023.396 (2.585.9431 3.554.704
LknTha the Ihe tru&iees decxb2d to separaletyreport the ILYth that relale to Ihe Gre￿,$
A55ets Designated Funds. th 1$ *ty1h￿ 1$ • tronstsf fvr£3.CQS.433 kntC* Designated
Far￿￿se is a charilable evert annUalty￿ the Shty4yrDuThJ lo educate prThwy sthtrA thiklr•n In
and food rnattern. The fa¢i4lale thi5 ty providin9 lh• Holl othw f￿1￿¢$ fr¢¢
of thwge. tt Blso as5i5ted acccwtsnryseThices 3nd ts* arnunts shown ar¢ IlKJse loise
d eyThYed on ￿haff ot Farrvwise. ￿ bpLytr carripd fryw*d tslitote fijture year5 events.
FaIT1￿¥s0 veNcle rdales to funds rece¥ed wrF4)sg tsf sellv¥J and F¥rmwis• a¢￿￿￿•$
frorn 8 traler. h￿￿Ver a derA$h￿ was maje dur¥￿ the Nior)Earto fvnd5 to purGh*e
¥eWe ￿le*Y ol a traikn. The AssLwbon wrch85ed a vew éuring the curwt fjnanlièl sear.
EDDC CLTF Is fvNlirtrJ to be ttsed b) wythase knstsll ￿ssi1X￿ty ewipmentto tW8faaltie5
finan4al year.
Tho FwrtrAise l￿d in tha to lh8 ofa tsrvJitl8fix8d 88881.
P*Je 28

NOTes TO THE FINANCIAL STATE14ENTS
FOR THE YE￿ ENDED 3Q SEPTEMBER 2024
1& WIALYSIS OF NET AsS￿s BETWEEN FUNDS
LYSIS OF NET ASSETS 8Ef4YEEN FUNDS. CURRENTPERIOO
funds
funds
2024
funds
2024
3.rJ)5,433
3,O05A33
1.231,992
1,2$5.104
1428.6301 1428.63DI
1116.667} 1116.6671
•nt ossets
dii¢rs th*7hithin ont
23.112
TOTAL
23.112
3.692,128
&715.240
ANALYSIS OF NET ASSEfs BETIYEEN FUHDS. PRIOR YEAR
Restricled L￿Stride
funds
2tr23
Total
lunds
2023
>)23
TangIb￿fi¥ed assets
Current assels
Cftditors due
Crediiors due in than )wr
3.016.477
3.016.477
1.3S9.431
1,378,538
{371.69Jl (371.8501
(468.6611 1468.661
20.107
TOTAL
20.107
3.$34.597
3,554.704
RECONCIUATION OF NET MOVEMENT IN FVMDS TO NET CASH FLOW FROIA OPERATING
ACTMTIES
16.
Group
2023
2024
160.538
237,453
ADJUSTMENTS FOR:
Deprec4ry￿ charyes
D8cr8aS8ll￿Cr?8S0j in deblcrfs
203.185
1147.2931
10S,Sg0
196.525
124,478
198.5551
WET C￿m PROVIDED BY OPERATIIIG ACTivrnES
322.018
459.9)1

County ￿￿(￿lI￿ra1 Assoualv)n
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
17. ANALY*S OF ¢ASH AND CASII EQIXVALEKTS
Growl
Group
2023
2024
Cash kn haod
99419fy
1.265.917
TOTAL CASH AND CASH EQUIVALEIITS
9941
1.265,917
18. ANALYSIS OF ¢H*JIGES IN NET DÈBT
OElobBr
2023 Cash Ilows
S•ptgn*er
2024
¢8gh 8¢ bank and kn h
Otbtdue Mttmn 15ear
1265.917 P70.727)
1154.5341
48.61
14W6611
351.994
995.190
1105,9241
fj42.n2
129￿TI
772.599
19. peNSION COMMITMENTS
contrtiutiOnS pa￿tle tylhp cThryt* the SLI￿￿8 wd wnr#Jn￿to ￿4. £14.67012023: £14.6841.
OPERATIMG LEASE COIAIIITIIENTS
Al >) Septernber2024 the th• ¢onwy to nwke fulure wmmum l•as•
Group
2024
Group As$octstion Ass￿[*tion
2023
2024
2023
Not kter than 1 y
3,289
7.612
7,612
P•p 30

DOV￿ County *4ri¢uliural Associ•l•
NOTES TO THE FINANCIAL STATEMEIWS
FOR THE YEAR ENDED 30 SEPTEIIBER 2024
21. RELATEO p￿Ty TRANSKTIQNS
tknng the yur the rEthargEd akni1¥5tralrde t(*ts d£455.O&J (2023.. £386,7(K)l th¢￿d￿v￿
rent charge of £130.LW)012023. £130.0￿} lo Wesltwtcentre IDe7A>nl Lunited. DuriNJ th¥ y7J¥r Ihe
Associatlon rec￿ved a paymenl Of£427.581(￿23.. £232.0571 VI•swkni cen￿ ID¢vthl Limiled
under Grfl Athj.
As ai Ihe ye¥ end. Ihe bal￿ owed by De￿fft c￿rt¥ ￿1￿mE￿al Assodadon to We51polnt
Icwonl DrnI￿d £515.56312023.' £520.4611.
Ouring the ￿ar£s,113 (2023: £3.2131 was p*d to H & M Relaw M H RètdkK Tw5tee. Ks
parth8r. lor the rrfstraw.
Tntst¢es stsfftd as $t¢w¥¢s th¢ fe(*¥8d meaf 8t a value 01£71012023.'
£2,520).
L￿nn9 fv J•¥, 2 {2023fJl Tnwaes receh*d wze total￿ É1.15012023.. £Nfllfrorn th• shcwfor
nirie5 in Ihe W4>Jdland tsiwry. &r Henrysludwm re¢eNed £1.050 and MrAndy Grayw¢6gv¢d
£100. There wrre no enlry IEe5 for Ihi5 cale9rry.
Duriry the >*ar. 012023.. 31 TDJ51ee5 p*J enlrance fBe5 to the shtrw ontr*¢* ¢osts of£Ni12023..
£3511 of fv05tock*pJ recepled rrry Ml r•spedofblis of £Nil120Z3". £3071.
OLThg the ￿ar. busnesses crmocted O {20YJ.. 31 Truste85 m•Je Pa￿￿•nts tr shuw srmsors
the assrKaaOon lotanry £Nq12023.. £9.0001.
Durkn9 Ihe yEar. purrjwses m*Je from a ￿j5￿S in AJ Gray has sv4n￿rant infAJ8nc•. The
8nsaLtK)ns 8M(￿nted to £724 the sUp￿yO( rneatkn hO¥￿Ity w0v￿ed al the shw.12023.. £4288
was p*J l¢Y SUFth ollamb carcasse51
lh¢ currwt and wrparno Trustè* re¢thJ any or ben8fft5 in otherthan
22. FINWIC￿L INSTRUME14TS
Grtyjp
2024
GfOLry Asso¢l*li¢￿ A5soelatlgn
2023
2024
2023
Fk)andl assets mÈasured ai ¥morb￿d cilsts
995.19
1,265.917
995.190
1.265,917
FtnanciBI assels afvtytis•d CO￿ cthP￿ ush ai bank & ￿ hofyj.
23. TRUSTEE* REMUNERATK)N ANO EXPENSES
D￿Thj Ihe year. r)0 Tru$rees recwved aryremur*ratKm or011￿ber￿rrt$l2023. £NILI.
DuriThJ Ihe 8nded 30 SeOembBr 2024, Tr) Tiustee exFwse5 hwve te•r uKwed12023. £NII.
Page 31