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2021-10-31-accounts

Pages
Trustees'
annual
report (incorporating
the director's report) 1toe
Independent
auditor's
report to the members 7to 10
Statement offinancial activities (including income and expenditure account)
Statement offinancial position 12
Notes to the financial statements 13to 23

Management Management committee
Mrs M Conner Secretary
Mrs M French Treasurer
BMoore Esq Chairman (Chief Steward Features & Main Ring)
C Hopcraft Esq Vice Chairman
J Larcombe - Ford Esq Chief Steward of Showground (RESIGNED 04/08/2021)
R Derryman Esq Acting
Chief
Steward of Sheep to be elected as Chief
Steward at the 2022 AGM (APPOINTED 26/08/2021)
Mrs E Eltringham Chief Steward ofHorses
D Hawkins Esq Chief Steward ofCattle
RWoods Esq Chief Steward ofTrade Stands
Miss H Burrough Chief Steward of Members
F D Arscott Esq Elected member
Mrs C Lewis- Jones Elected member
E R Underdown Esq Elected member
Company secretary J Griffin Esq
Auditor Thomas Westcott
Chartered
accountants
&statutory auditor
26-28 Southernhay East
Exeter
Devon
EX1 1NS
Bankers Barclays
High Street
Honiton
Devon
Lloyds pic
82 High Street
Honiton
Devon
EX141JJ
Solicitors Everys
The Laurels
46 New Street
Honiton
Devon

Yea r ende d 31 Octobe r 2021
2021 2020
Unrestricted Restricted
Note funds
f
funds
f
Total funds
f
Total funds
f
Income and endowments
Donations
and legacies
5 14,730 14,730 18,156
Other trading
activities
6 243,736 243,736 22,310
investment
income
7 4,047 4,047 4,230
Total income 262,513 262,513 44,695
Expenditure
Expenditure
on raising funds:
Costs of raising donations and
legacies 8 10,757 10,757 5,174
Expenditure
on charitable
activities 9,10 241,163 241,163 78,788
Total expenditure 251,920 251,920 83,962
Net gains/(losses)
on investments
12 4,616 4,616 (6,525)
Net income/(expenditure) and net
movement
in funds
15,209 15,209 (45,791)
Reconciliation offunds
Total funds
brought
forward
708,368 20,988 729,356 775,147
Total funds carried forward 723,577 20,988 744,565 729,356

31Octob er 2021
Note f 2021 2020
f
Fixed assets
Tangible fixed assets 16 578,395 583,821
Investments 17 101,331 99,532
679,726 683,353
Current assets
Debtors 18 40,621 23,970
Cash at bank and in hand 46,454 55,569
87,075 79,539
Creditors: amounts falling due within one year 19 22,236 33,536
Net current assets 64,839 46,003
Total assels less current liabilities 744,565 729,355
Funds ofthe charity
Restricted funds 20,988 20,988
Unrestricted
funds
723,577 708,368
Total charity funds 22 744,565 729,356

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
E E E
Donations
Donations 4,028 4,028 500 500
Grants
Government grant income 10,000 10,000
Subscriptions
Subscriptions 10,702 10,702 7,656 7,656
14,730 14,730 18,156 18,156

Unrestricted Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
f E F
Sundry
Income
938 938 2,280 2,280
Trade Stands 82,100 82,100 (906) (906)
Sweet & Catering Concessions 20,905 20,905 (766) (766)
On the Days sales 26,551 26,551
Advertisements 933 933 525 525
Presale Tickets 75,449 75,449 (32) (32)
Grasskeep 9,506 9,506 7,491 7,491
Wayleaves 10,145 10,145 12,490 12,490
Animal
Entry
Fees 6,635 6,635 1,163 1,163
Catalogues 1,732 1,732
Special Prizes 8,362 8,362
Honiton
Farm
Competitions 65
Tractor Entries 480 480
243,736 243,736 22,310 22,310
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
5
Income from listed investments 4,026 4,026 4,156 4,156
Bank interest receivable 21 21 74 74
4,047 4,047 4,230 4,230
Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Totai Funds
Funds 2021 Funds 2020
5 F 5 f
Advertising 10,757 10,757 5,174 5,174
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2021 Funds
f
2020
f
Charitable
activities (Note 10)
206,143 206,143 42,846 42,846
Supportcosts 35,020 35,020 35,942 35,942
241,163 241,163 78,788 78,788

Costs ofcha ritable activities
2021 2020
5
Ground
preparation
& hire 76,086 1,028
Cost ofonline ticket sales 4,802
Hired attractions 13,007
Prizes 10,108 (44)
Show day labour 37,176 (380)
Rosettes 5,260
Judges expenses 2,182 59
Water 227 358
Catering 6,640
Hire offield 1,050
Equipment
maintenance
2,542 145
Insurance 3,795 4,929
Printing 7,430 2,195
Secretary 30,412 28,267
Depreciation 5,426 5,711
Bad Debts 578
TOTAL 206,143 42,846
Analysis ofsupport costs
2021 2020
6 f
Bookkeeping 10,300 8,445
Office rent 2,999 4,000
Accountancy fees 2,000 4,870
Audit fees 4,000
Legal fees 3,547 9,160
Bank charges 225 175
postage 8 stationarY 3,384 1,803
Telephone 1,857 1,832
Affiliation fees 447
Donations 4,175
Sundry expenses 740 2,276
Computer expenses 680 2,719
Pension costs 666 662
TOTAL 35,020 35,942

12. Net gain/los ses
on inv
estments
Unrestricted Total Funds Unrestricted Total Funde
Funds 2021 Funds 2020
F F F
Realised Gains/(losses) on investment
assets 4,616 4,616 (6,525) (6,525)
13. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2021 2020
F F
Depreciation oftangible fixed assets 5,426 5,711

2021 2020
6 5
Wages and salaries 30,412 28,267
Employer contdibutions to pension plans 666 663
31,078 28,930
full-time
equi


valent
employees
during the ye

ar is analysed as follows:
2021 2020
No. No.
Management staff 1 1

Tangible fixed assets
At At
1st November 31October
2020 2021
6
Cost
Land and buildings 475,787 475,787
Plant and machinery 68,488 68,488
Fixtures and fittings 44,445 44,445
Motor vehicles 700 700
Equipment 170,05e 170,058
Trophies 990 990
760,468 760,468
At At
1 November Charge for 31October
2020 the year 2021
6 6
Depreciation
Land and buildings
Plant and machinery ee,4ee 68,488
Fixtures and fittings 44,360 42 44,402
Motor vehicles 700 700
Equipment 62,359 5,384 67,743
Trophies 740 740
176,647 5,426 182,073
At At
31October 31October
2021 2020
8
Carrying amount
Land and buildings 475,787 475,787
Plant and machinery
Fixtures and fittings 43 85
Motor vehicles
Equipment 102,315 107,699
Trophies 250 250
578,395 583,821

Year ended 31O
Investments
ctober 2021
Cash or cash Listed
equivalents
f
investments Total
Cost or valuation
At 1 November 2020 4,377 95,155 99,532
Additions
Other movements (2,816) 4,615 1,799
At 31October 2021 1,561 99,770 101,331
Impairment
At 1 November
2020 and 31October 2021
Carrying
amount
At 31October 2021 1,561 99,770 101,331
At 31 October 2020 4,987 94,545 99,532

Debtors
2021 2020
restated
5
Trade debtors 27,333 11,886
Other debtors 804 4,832
Prepayments 4,167 3,935
VAT debtors 8,317 3,317
40,621 23,970
2021 2020
F
Bank loans and overdrafts 3,115
Trade creditors 19,121 33,536
22,236 33,536

Government grants
The amounts recognised in the financial statements for government grants are as follows:
2021 2020
6 6
Recognised in income from donations and legacies:
Government grants income 10,000
Analysis of charitable funds
Unrestricted funds
At At
1 November Gains and 31October
2020 Income Expenditure losses 2021
F E 6 E 6
General funds 708,368 262,513 (251,920) 4,616 723,577
At At
1 November Gains and 31 October
2019
6
Income
f
Expenditure
F
losses
E
2020
f
General funds 754,159 44,696 (83,962) (6,525) 708,368
Restricted funds
At At
I November Gains and 31October
2020 Income
6
Expenditure
f
losses
E
2021
6
Marker Fund Trust 20,988 20,988
At At
I November Gains and 31 October
2019
f
Income
F
Expenditure
6
losses
F
2020
F
Marker Fund Trust 20,988 20,988

Analysis ofnet as sets between funds
Unrestricted Restricted Total Funds
Funds Funds 2021
6 5
Tangible fixed assets 578,395 578,395
Investments 80,343 20,988 101,331
Current assets 87,075 87,075
Creditors less than 1 year (22,236) (22,236)
Net assets 723,577 20,988 744,565
Unrestricted Restricted Total Funds
Funds Funds 2020
f F
Tangible fixed assets 583,821 583,821
Investments 78,544 20,988 99,532
Current assets 79,539 79,539
Creditors less than 1 year (33,536) (33,536)
Net assets 708,368 20,988 729,356