CARDIGAN COUNTY AGRICULTURAL SHOW SOCIErY
ANNUAL REPORT AND ACCOUNTS
FOR THE PERIOD 01 JANUARY TO 31 DECEMBER 2025
CHARITY COMMISSION REFERENCE NUMBER 509960
O M B DAVIES UMITED
ACCOUNTANTS

CARDIGAN COUNTY AGRICULTURAL SHOW soaETY
CONTENTS PAGE
Trustees Report
Sl8nlflcant Information
Trustees, Responslbllity forthe Accounts
Independent Examinerfs Report to the Trustees
Statement of Flnanclal Activltles
Balance Sheet
7-11
Notes to the Accounts

RDIGAN COUltrY AGRICULTURAL SHOW
TRUSTEES. REPORT
The Trustees present their report and the Accounts for the pewiod 01 January to 31 December 2025.
Develo
ents Actlvftl•$ and Achlevements durin
the
The Trustees would like to thank the volunteers who help to make the Annual Show such a success,
these include field stewards, gate stewards, car parking stewards, organisers of the Cookery. Craft
and Horticulture competitions. The Trustees also appreciate the loan of machinery ond equipment
from Show Committee Members and the local farmirE community.
Finan¢lal Actlvltles and Affalrs
The Trustees are satisfied with the Financial Re5uIt5 for the period 01 January to 31 December 2025.
A surplus of £248,147 was shown for the year. This was made up of £48.480 from investment
income, £6.503 from other income. and a flurtuation gain of £224,396 in respect of the investments
made with HSBC Premier DiscretSonary Management Portfollo.
Annual expenditure had ￿maIned under control and It is prowsed to keep costs to a minimum for
the immediate future.
Approved by the Trustees on
and signed on their behalf by:
..ISECRETARY/DIREcfoRI...............
(SIGNATURE}
INAMEI

CHARITY COMMISSION REFEREN
E NUMBER: 509960
CARDIGAN COUNTY A
RIC
LT
SHOW SOCI
SIGNIFICANT INFORMATION
The hssociation was establlshed under a Trust Deed dated 6 Marth 1980 in order to
promote and advance for the benefit of the public, a8r1¢ultu￿, horticulture and forestry
and to promote the Improvement of livestock. and the prevention aThJ eradication of
diseases in anima15 useful to marb and in particular in the area of Cardigan and District.
PRESIDENT:
Mr JJ Williams, Harddfrdll, Ferwig Rd, Cardlgan
OFHCERS:
Chalrrnan:
Mr Mark Jukes, Cardigan
General Secretary: Mlss Eleri James
and
Miss Angharad Davies, Bvrthyn Y Wennol, 7 Clos Y Gwrfddil, Ferwig.
Treasurer:
Mr Phillip John
TrUSTEES:
Mr E Edwards. Awel Y Frenni. Crymych;
Mr LJone5, Ty Gvryn. Ferwi& Cardigan;
Mr G Lewis. Fronde& Ferwi& Cardigan:
Mr J J Willlams, Harddfan, Ferwi8 Road, Cardigan;
Mr W A J Evans. Rhostwrach, Brynberian, Crymych.
ADVISERS
Bankers: 8arclays Bank plo High Street. Cardigan.
Accountants: D M B Davie5. Broyan House, Priory Street, Cardi8an, Ceredi8ion, SA43 IBZ.
Solicit(H5: Messrs George Davies and Evans, Grosvenor Hill. Cardigan.

CARDIGAN COUNTY AGRICULTURAL SHOW SOCIETY
TRUSTEES. RESPONSIBIUTY FOR THE ACCOUNTS
Charity Law requires the trustees to prepare financial accounts for each financial
year which Eive a true and fair view of the state of affairs of the charity and of its
incoming resources and application of resources forthat period. In P￿parIng those
financial accounts the trustees are required to-.
select Suitable accounting policies and apply them conslstently;
make judgements and estimates that are reasonable and prudent;
prepare the financial accounts on the going concern basis unle55 It is inappropriate
to presume that the ¢harity will continue in operatlon:
to value assets and liabilities in accordance with the Stalement of Recommended
Practice Accounting by Charitles.
The Trustees are responsible for keeping proper accounting records which are
sufficient to Show and explain the charitys transartions to disclose with
reasonable accuracy at any time the financial position of the Society, and to enable
them to ensure that any ststements of account comply with the requirements of the
Charities Act 2011. They are also responsible for safeguardlng the assets of the
charity and hence for taking reasonable steps for the prevention and detertion of
fraud and other irregularities.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CARDIGAN COUNTY AGRICULTURAL SHOW SOCI
l report to the trustees on my examination of the accounts of the Cardigan County Agricultural Show
Society for the perlod 01 January to 31 December 2025.
Responslbllltles and basls of report
As the charity trustees of the Trust you are responslble for the preparation of the accounts in
ccordance with the requirements of the Charities Art 20111.the Act'l.
l ￿port in respert of my examlnatlon of the Trusvs accounts carrled out under section 145 of the 2011
Art and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commlsslon under sectlon 14515llbl of the Act.
Independent examlnerfs ststement
I have completed my examination. I confirm that no material matters have come to my attentlon in
connection with the examinotion giving me cause to believe that in any material respect:_
l. accounting records were not kept in respert of ihe Trust as required by section 130 of the Act,. or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out In the Charities (Accounts and Reports) Re84Jlations 2008 other than any requirement
thal the accounts give a 'true and fair view, which is not a rnatter considered as part of an independent
examination.
I have no concern5 and have come across no other matters in connectlon wlth the examlnatlon to which
attention should be drawn in thi5 report in order to enable a proper understanding of the accounts to be
reached.
D M B DAVIES LIMITED
Accountants
8royan House
Priory st￿et
CARDIGAN
Ceredigion
SA43 IBZ
DATE: ..........,.....................................

Cardi
n Coun
Ststemèntof Flnanclal Artivitres
Forthè Period 01 Janua
to 31 Decernbe
Notes
General
2025
INCOME
Donations and Subscription5
Income from Agritultural Show
Investment Income
her Income
2,210
66.812
48,480
6,503
124.005
2,210
66,812
48,480
6.503
124,(t15
1165
61.178
62J57
6346
132,046
Asset Management Fluctuation Gain
224,396
224,396
213.312
34&4fNJ
348,4
345,358
EXPENDITURE
Management and Administration
Direct Charitable Expenditure
34,831
65,423
100.254
34,831
65,423
l(Q.254
30.635
82.082
112.717
Asset Management Flurtuation Loss
100,254
l(Q.254
112.717
NET INCOMING RESERVES
248,147
248,147
232.641
Total Funds Brou8ht Forward
2,799,911
2.799.911 2,567,270
Total Funds CarrSed Fo￿ard
3,048,058
3,048,058 2,799.911

Cardi
n Coun
ricultural Show Socie
Balance Sheet
As At 51 December 2025
2025
2025
2024
2024
FIXED ASSErs:
Tangible assets
Notes
32,019
12.559
CURRENT ASSETS:
Investments
Cash at Bank and in Hand
Trade debtor5
4CG Loan
2,￿￿),790
106,650
2,629,668
160.463
10,000
3,017,440
2.790,211
CREDITORS: Amounts falling
due within one year
io
1,401
2.859
NET CURRENT ASSErs:
3,016,039
2,787,352
TOTAL ASSETS LESS CURRENT
LIABILITIES:
3.048,058
2,799,911
FUNDS
li
3,048,058
2,799,911
Approved by the Trustees on
and signed on their behalf by
Trusteel
The notes on pages 7 to 11 form an itegral part of these accounts.

Cardl
nco
how Sotit
Note5 to the Aecounts
Forthe Ptriod 01 Janu
to 31 December 202S
l Accoui¥llNG POLiaES
Bas15 of A¢¢oyntlnz. These Ac(ounts have been PTepared on thè basis of hisiorlc cosis in
accordance with kcounting and Reporting by Charilies- Statement of Recommended
Pr￿tIce ISORPI, with Accounting Standards and with the Charities Act 2011.
Income. DonatSons are accounted for when r￿e1ved bythe SDciety. Other Income is
accounted for on an accrual basis as far as it is prudent to do so.
Gllts in Klnd. The Charity reteives the benefit of work carried out by volunteers, and
receives the use of some facilities and equlpment without charge. No valye is placed on
these items. whe￿ the benefit extends overseveral periods, in which case they are
valued and iThcluded in the Balance Sheet at a reasonable valuation.
DepreCiat￿Tr of tanglble assets is provlded at ihe followSn8 annual rates In orderto wrste
off each asset over estimated useful life.-
Plani and Equlpment
Compuler Equipment
15% reduting balance
15% reducSng balance
2 DONATIONS AND SUBSCRIPTIONS
DOnatI￿S and Subscriptions include subscriptions received from members as well as
other donations. Speclal mention to donations received from-
- MrTony Hack
£100
- Town Mayor Mlss Olwen Davles
£50
Mrjj Williams
£500
-A T Edwards
£50
MrGerallt Davies
£150
3 INCOME FROM AGRICULTURALSHOW
2025
2024
Trzde Stènd5
Gate Recwpts
Sponsorship and AdverttsSn8
Entry Fees
Field Rights and ConcessSons
Misc Incorne
Craft and Food Hall/Honlcultur81 Sertion
Welsh Gov Grant
8.325
42,727
3,273
4023
4,020
34
7,261
35,521
2,855
4.295
7,200
400
3,646
3,610
66.812
61,178

n Coun
icu
I Show Socie
Notes to the Accounts
Peri
er
4 INVESTMENT INCOME
2025
Z024
Barclays Deposit Account Interest
HSBC Premier Discretionary Management
Interest
Dividends
1,754
2.750
62.945
64,699
16,219
48.480
74,638
77,388
15,031
62,357
Le55
Net Investment Income
HSBC Char8es
5 OTHER INCOME
Show Dinner Income
YFC Evening Event
HSBC Interest refund
Outstandin8 Cheques Written Back
1,625
4,878
2.200
4.146
6,503
6,346
6 MANAGEMENT AND ADMINisfRATION
General Secretary- Honorarium
Treasurer Honorarium
Hortitulture Secretary Honorarium
Cookery/Crafts Secretary Honorarium
Donations
Sundry Expenses: Security- Field
Bus Hire
Accountants Fees
Depreciation- Plant and Equipment
London Stock Exchange Identity Fee
Meeting Room - Ladies. Committee
13,500
3,tK)O
350
350
8,520
1,686
410
1,200
5,650
117
13,OC(J
2,OC4)
350
350
9,495
1,644
350
1,170
2,216
48
34,831
60
30.635

Cardl
an Coun
ricultural Show Socie
Note5 to the Accounts
For the Perlod 01 Janua
to 31 December 20Z5
2025
2024
7 DIRECT CHARITABLE EXPENDITURE
Prize Money & Float5
Hire of Tents
Judges Expense5 lincluding B&BI
Public Address System
Postage
Printin& Statlonery. Photography. Cup5 & Rosettes
Advertislng/Signs
Scaffolding/Toilets
Course Building
Affiliatlon Fees
Show Ambassadors
Show Dinner
Insuran￿5
Hire of Field
Dlsplay Events l Entertainment
Show Materials/Signs elc & Field Expen5es/Barriers
Waste management
Cookery & Craft5
Ambulance Service
Evening Entertainment
YFC Catering
Computer/Website Expenses
Traffic Control Signs/Advice
Misc Show Expenses
Refunds
Catering
Sundry
Legal / Consultancy
22,096
11,640
1.491
2.800
248
5.9)3
810
2.076
475
824
13,672
23,344
1,326
2.800
227
4,007
1.365
2.160
465
357
1.850
1.616
2,325
1,652
3,C(JO
800
10.248
300
930
1,837
2,408
1,060
456
1,369
1.036
2.340
1.360
346
5,319
1,322
572
186
1,150
2,011
426
500
65,423
82,082

io
Cardl an Coun
rlcultural Show Socle
Notes to the Accounts
For the Period 01 Janua
to 31 December 2025
8 INVESTMENT- HSBC PREMIER DISCRETIONARY MANAGEMENT
31 De￿mber 2024- Balance Brought Forward
2.629.668
Income Received:
Interest
Dividends
62.945
62,945
16,219
Less:
Charges
Net Income
46,726
2,676,394
Valuation at 31 December 2025
2.900.790
Fluctuation Gain/lLossl at 31 December 2025
224.396
9 TANGIBLE FIXED ASSETS
Plant and Com
ui
Total
COST:
At 31 December 2024
Additions
54,510
23,756
78,266
54.510
25.110
79,620
1.354
1.354
DEPRECIATION:
At 31 December 2024
Charge for year @ 15%
At 31 December 2025
41,951
5,447
47,398
41,951
5,650
47,601
203
203
BOOK VALUE:
At 31 December 2025
30,868
1,151
32,019
At 31 December 2024
12,559
12,559

li
rdl
n Coun
ic
Itural
Notes to the Attounts
For th• Perlod 01 J
to 31 DecembÈr 2025
10 CREDrroRS: Amounts Fallln
Due Wlthln One Year
2025
2024
Trade creditors
Accrued expenses
500
901
1,401
1,958
901
2,859
11 FUNDS
GENERAL
FUND£
2025
2024
At 31 Decernber 2024
Incoming Resource for the Year
Outgoing Resources for the Year
At 31 December 2025
2,799.911
348,400
1100,2541
3,048.058
2,799.911
348,400
1100,2541
3,048,058
2,567,270
345,358
1112,7171
2,799.911
Represented by-
2025
2024
Tangible Assets
Net Current Assets
32,019
3,016,039
3,048,058
12,559
2,787,352
2,799.911
12 COMMITMENTS AND CONTINGENT UABIUTIES
In the opinion of the Trustees, there are no commitments and Contingent Liabillties
in existence at the year end.

Caidl
an Coun
A rlcujtural Show Socie
Breakdown of Ex
nses- P*riod 01 Janua to 31 December 2025
t)onations
2025
2024
Eglwyswrw YFC
Penparc YFC
Hermon YFC
Penparc & Ceredlglon YFCS
Cardigan RFC
Hamper
Aberporth Dog Agility
St Do8maels Sheepdo8 Society
D Williams
Victoria Thomas- Dreams Dance
Tlr Dewi
Ysgol Cenarth
RWAS
SE Jones
1.000
1,000
1,000
i.OLKJ
5,000
800
100
200
95
200
2(M)
200
2CKI
5,OQKI
220
Total donations
8,520
9,495

CarrfS
loi
201Y
ShDwthcorne
53.462
42,726
43.420
56.893
53,063
3231
5,251
51,943
29.858
61.178
66￿12
ExpEndliU
n.225
74.636
72A67
85.212
89.lf
20.63
22,886
89,898
62.727 L12.?17 ICO,2S4
PrvfifllLossl
-20,704
-19.763 .3L910 -29.047
-28J19 -17A07 -17￿35 -37,955 -31869 -51,S39
-33.443
OtherDrt41
vestmentlnton
Investrnentflthjtions
40.793
36925
50,752
36285
4L72Z
36,248
26J67
23A91
19.710
61357 48A
-2,107 174,316 110212 -70,223 173539- 93385 257,226 126,574 139.423 21Y.312 224,396
4.910
28
4,105
I￿3
2,595
40D
2122
Sponsotshlplad¥*tU5inz IncomE
39
2855
3273