Nantwith Agritultural Society Ltd Charity No. 507131 Company No. 01219330 Trustee's Report and Unaudited Accounts 30 September 2025
Nantwich Agricultural Society Ltd Truste*5 Annual Report The trustee, who is also a director of the charity for the purposes of the Companies Act 2006, presents their report with the unaudited financial statements of the charity for the year ended 30 September 2025. REFERENCE AND ADMINISTRATIVE DETAILS Company No. 01219330 Charity No. 507131 Registered Office Suite 12 & 13 Regent5 Bu5ine55 Park 129 London Rd Nantwich CWS 6LW Director and Trustee The Director of the charitable company are its Trustee for the PLJfpose5 of charity law. The following Director and Trustee served during the year= M.l.L. Parkin Honorary Treasurer A.L. Grocott Accountant5 Vu Ja De Accountancy Limited Suite 12 & 13 Regents Busines5 Park 129 London Road. Nantwich Cheshire CW5 6LW The Trustee is responsible for keeping prtsper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Att 2006. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregulBrities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Art 2006 and in accordance with the Charities SORP IFRS 1021. Signed on behalf of the board M.l.L. Parkin Trustee 02 December 2025
Nantwich Agricultural Society Ltd Independent Examiners Report Independent Examiner'5 Report to the trustee of Nantwich Agricultural Society Ltd I report to the charity trustee on my examination of the financial statements of Nantwich Agricultural Society Ltd for the year ended 30 September 2025. Rèsponslbllltles and basls of report As the charity's trustee land also a director for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companie5 Act 20061'the 2006 Act. Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of vour charity's financial statements as carried out under section 145 of the Charitie5 Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examinèr's statèmènt As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of CPAA, which 15 one of the listed bodies. I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in accordance with section 386 of the 2006 Act,. or the financial statements do not 3ccord with those record5', or the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an independent examin3tion', or the financial statements have not been prepared In accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and RepLJblic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. P Trotman CPAA Vu Ja De Accountancy Limited Suite 12 & 13 Regents Business Park 129 London Road, Nantwich Cheshire CW5 6LW 02 December 2025
Nantwich Agricultural Society Ltd Statement of Financial Activities for the year ended 30 September 2025 Unrestrlcted fund5 Total funds Totsl fvnds 2025 2025 2024 Notes Income and endowments from: Donations and legacies Charitable activities Investments 10,517 263,679 7,775 10,517 263,679 7,775 10,345 212,746 1,919 Total 281,971 281,971 225,010 Expenditure on: Charitable 3Ctivitie5 197,165 37,417 197,165 37,417 159,065 31,296 Other Total 234,582 234,582 190,361 Net gains on investment5 Net in¢ome 47,389 47,389 34,649 Transfers between funds Net income before other galnslllossesl 47,389 47,389 34,649 Other gains and losses Net movement In funds 47,389 47,389 34,649 Rètontiliation of funds.. Total funds brought forward 215,397 215,397 180,748 Total funds carried fOard 262,786 262,786 215,397
Nantwich Agricultural Society Ltd Summary Income and Expenditure Attount for the year ended 30 September 2025 2025 2024 Income 274.196 223.091 Interest and investment income 7,775 1,918 Gr055 income for the year 281,971 225,009 Expenditure 231,362 190.360 Depreciation and charges for impairment of fixed assets 3,220 340 Total expenditure for the year 234,582 190,700 Net income before tax for the year 47.389 34,309 Net income for the year 47,389 34,309
Nantwich Agricultural Society Ltd Balance Sheet at 30 September 2025 Company No. 01219330 Notes 2025 2024 Fixed assets Tangible assets li 28,332 28,332 6.897 6,897 Current assets Debtors 12 7.433 253,842 261,275 126.8211 234,454 8,626 210,882 219,508 111.0081 208,500 Cash at bank and in hand CredStors: Amount falling due within one year Net current assets 13 Total assets less current liabilities 262,786 215,397 Net assets excluding pension a55et or liability 262,786 215,397 Total net assets 262,786 215,397 The fund5 of the charity Restricted fund5 14 Unrestrirted funds General funds 14 262,786 215,397 262,786 215,397 Reserves 14 Total funds 262,786 215,397 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to Small companies. For the year ended 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Att 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 02 December 2025 And signed on its behalf bv.. M.J.L. Parkin Trustee 02 December 2025
Nantwich Agricultural Society Ltd Notes to the Attounts for the year ended 30 September 2025 Attountlng policles Basis of preparation The financial statements have been prepared in accordènce with Accounting and Reptsrting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I January 20151 (Charitie5 SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Change in basis of accounting or to previous accounts There ha5 been no change to the accounting policies (valuation rules and method of accounting) Since last year and no chanees have been made to accounts for previous years. Fund accountin Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charitv. These are unre5trirted fund5 earmarked by the trustees for particular purposes. These are unrestricted fund5 which include a revaluation reserve representing the restatement of investment assets at their market values. Designated funds RevalLJation funds Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charitv become5 entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliabilitv. Income with Where income has related expenditure the income and related expenditure is related expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts giftldonation to which it relates. Donated service5 These are only inclLJded in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment incorne Thi5 15 included in the accounts when receivable. and facilities Gains/llossesl on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/llossesl on investment assets This includes any gain or loss on the sale of investments.
Nantwich Agricultural Society Ltd Notès to the Attounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT whlch cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its artivities and charitable artivities service5 in the furtherance of its objects, iNcluding the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, Costs linked to the strategic management of the Charity, together with a share of other administration costs. Grants payable Governance costs Other expenditure These are support costs not allocated to a particular activitv. Taxation The chBrity is exempt from corptsration tax on its charitable artivities. Tangible fixed assets and depreciation Depreciation 15 provided at the following annual rates in order to write off each asset over its e5tirnated Plant and Equipment Showground Improvements 20% % Reducing Balance IO%% Straight Line Trade and other debtors TradÈ and other debtors 3rè rècognised at the settlÈment amount due after any tradÈ discoLJnt offèred. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investment5 With original maturitle5 of three months or less and bank overdraft5. In the statement of financiBI p051tion, bank overdrafts are shown within borrowings tsr current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditor5 Short term creditors are measured at the transattion price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of fund5 to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Nantwich Agricultural Society Ltd Notès to thè Attounts Company status The ctsmpèny is a private company limited by guarantee and consequently does not have share t2Pltal. Statement of Financial A¢tivitie5- prior year Unrestrlcted funds Total funds 2024 2024 Income and endowments from: Donations and legacies Charitable activities Investments Other 2,345 212,746 1,918 8,000 2,345 212,746 1,918 8,000 Total 225.009 225,009 Expenditure on: Charitable activities 147.536 147,536 42,823 Other 42,823 Total 190,359 190,359 Net Income 34.650 34,650 Net income before other galnslllossesl Other gains and losses: 34,650 34,650 Net movement in funds 34,650 34,650 Reconciliation of funds: Total funds carried fonvard 34,650 34,650 Income from donations and legaciès Unrestricted Total Total 2025 2024 Don3tions & Gifts 2,517 8,WO 10,517 2,517 8,000 2,345 8,000 10,345 Grants 10,517 Income from charitable activities UnrestrScted Total Total 2025 2024 Nantwich Show 263.679 263,679 263,679 263,679 212,746 212,746
Nantwich Agricultural Society Ltd Notès to thè Attounts Intome from investments Unrestrltted Total Total 2025 2024 Interest Recieved 7,775 7,775 7,775 7,775 1,919 1,919 Expendlture on charltable actlvltles Unrestricted Total Total 2025 2024 Expenditure on chartobIe activities Nantwich Show 184,730 184,730 147,198 Governance costs Accountancy Book Keeping Room Hire AGM 2,475 5.987 173 2,475 5.987 173 3,000 4,990 437 Share of Support Costs 3.800 3,800 3,440 197,165 197,165 159,065 Other expenditure Unrestricted Total Total 2025 2024 sha of Support Costs Amortisation, depreciation, impairment, profitlloss on disposal of fixed assets 34,197 34,197 30,956 3,220 3.220 340 37.417 37.417 31,296 Net income before transfers 2025 2024 This is stated after charging.. Depreciation of owned fixed 3s5ets 10 Staff costs 3.220 340 No employee received emoluments in excess of £60,000.
Nantwich Agricultural Society Ltd Notès to the A¢counts 11 Tangible fixed assèts Plant and Showground Improvement Total Equipment Cost or revaluatlon At l October 2024 Addition5 3,383 24,655 28.038 6,578 9,961 24,655 34,616 At 30 September 2025 Depreciation and impairment At l October 2024 Depreciation charge for the year At 30 September 2025 Net I0k values 6,578 2.856 208 3,064 2.563 657 3,220 5.419 865 6,284 At 30 September 2025 At 30 September 2024 12 Debtors 22,619 527 5,713 6,370 28,332 6,897 2025 2024 Trade debtors 1,388 4,993 1.052 7.433 6,705 1,921 Other debtor5 Prepayrnents and accrued income 8,626 13 Creditors: amounts falling due within one year 2025 Z024 Trade creditors 5,077 1,299 7,974 12,471 26.821 4,510 1,115 Other taxes and social security Other creditors Accruals 5,383 11,008
Nantwich Agricultural Society Ltd Notès to the Attounts 14 Movement in funds Incoming resourtes At30 September 2025 Resources expended lintluding At l October other 2024 #ainsllossesl Restricted funds.. Unrestricted funds: General funds 215,397 281,971 1234,5821 262,786 Total funds 15 Analysis of net assèts bètween funds 215,397 281,971 1234,5821 262,786 Unrestrlcted Total funds Fixed assets 28.332 234,454 262,786 28,332 234,454 262,786 Net current assets 16 Retontlllatlon of net debi At30 At l Odober September 2025 2024 Cash flows Cash and cash equivalents 210,882 210,882 42,960 42,960 253,842 253,842 Net debt 210,882 42,960 253,842 17 Related party disclosures 2025 2024 Trunsortions with relatedpurties N(yme of relatedpt7rty E Parkin Description of relotionship between the porties Description of trGn5tJction ond general amounts involved Amount duefrom/{to) the relatedportv Controlling party The company is limited by guarantee and has no Sha Capital.. thus no single party controls the companv. Wife of the Chair Rent. Marketing, Show Management 27.150 16.695