Upper Wharfedale Agricultural Society
Financial statements for the year ended 31 December 2025
Charity number: 510273
Upper Wharfedale Agricultural Society
Independent Examiners' report to the Trustees of Upper Wharfedale Agricultural Society
I report on the accounts of the Charity for the year ended 31 December 2025 set out on pages 2 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 the 2011 Act;
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to follow the procedures laid down in the General Directions given by the Charity
Commissioner under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
Basis of independent examiners' statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiners' statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records are kept in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met;
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
A J Dutton FCCA FMAAT
Shepherd Partnership limited
Certified Accountants Carleton Business Park Skipton
BD23 2DE
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Upper Wharfedale Agricultural Society Year ended 31 December 2025 Trustees' Report
The trustees of Upper Wharfedale Agricultural Society present their report for the year ended 31 December 2025.
Significant information
The Society is a registered charity, No. 510273.
Address
Kilnsey Village Hall, Kilnsey, Skipton BD23 5PS.
Trustees Mr R J Lambert Mr C J Windle Chairman Mr T Larmour
A full list of the committee of management is attached.
Secretary Mrs A Eggleston
Advisors
Bankers
Independent Examiners
Barclays Bank, 25 James Street, Harrogate. Shepherd Partnership Limited, Certified Accountants, Carleton Business Park, Skipton.
Objects
The Charity was inaugurated in 1897. It's principal objects are to promote agriculture, and other kindred arts and industries, including the breeding and rearing of livestock being best suited to the district, and to hold an annual show for the exhibition of live stock, horticultural produce etc. The Charity is run by voluntary management, finance and sports committees. The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finance of the trust and are satisfied that systems are in place to mitigate our exposure to those risks. In accordance with the trust deed, the trustees have the power to make any investment which they see fit.
Review of progress and achievements
The 2025 Show was well received by a large crowd. The weather was mainly fine, with an occasional shower. We enjoyed record entries in Produce, Handicrafts and Horticulture and also in the Equine and Sheep Sections. All other sections were also very well supported. Ground conditions were good with no damage caused. Additional car parking was required due to the size of the crowd. The Society is, as ever, indebted to the many volunteers that enable the Show to take place, including the Management Committee, Stewards and Judges. Thanks are also due to our Sponsors and those kind enough to make donations.
We reported last year that Planning Permission had been granted for a new storage building. During 2025 this building was constructed. This facility will prove to be of great value to the future sustainability of the Show and has been very favourably commented upon by many people. Thanks are due to the small team that dealt with this, and the fund raising that enabled it to take place.
During 2025 an application was submitted to the Yorkshire Dales National Park for grant aid towards the purchase of various items, many of which were previously hired. The application was successful, and 2026 will see further steps taken to ensure the Society can look forward to the future with increasing confidence.
By Order of The Trustees
A Eggleston, Secretary
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Upper Wharfedale Agricultural Society Statement of Trustees' Responsibilities
The trustees are responsible for preparing accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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to value assets and liabilities in accordance with the Statement of Recommended Practice: Accounting by Charities, and to state whether or not the accounts have been prepared in accordance with any applicable accounting standards and statements of recommended practice and to give particulars of any material departure from those standards and practises and the reasons for such departure;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity's transactions and to disclose with reasonable accuracy at any time the financial position of the Society, and to enable them to ensure that any statements of account comply with the requirements of the Charity Reports and Accounts Regulations 2005. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Upper Wharfedale Agricultural Society Balance Sheet as at 31 December 2025
| Note FIXED ASSETS 2 CURRENT ASSETS Cash balances and investments 3 287,587 Trade debtors 0 Prepayments 2,245 289,832 CREDITORS: Amounts falling due within one year Sundry creditors 1,800 1,800 NET CURRENT ASSETS NET ASSETS GENERAL FUND - UNRESTRICTED FUNDS |
2025 65,419 288,032 353,451 353,451 |
325,961 0 6,577 332,538 1,440 1,440 |
2024 3,889 331,098 334,987 334,987 |
|---|---|---|---|
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Upper Wharfedale Agricultural Society Statement of Financial Activities for the year ended 31 December 2025
| Note 2025 INCOME Trading activities Showday income 4 191,635 Less: Showday expenses 5 147,050 44,585 Other income Subscriptions collected 14,277 Investment income 6 9,283 TOTAL INCOME 68,145 EXPENDITURE Donations 7 0 Other expenses 8 49,681 49,681 Excess income 18,464 Total unrestricted funds b/fwd 334,987 Total unrestricted funds carried forward 353,451 |
158,726 149,603 |
2024 9,123 25,214 7,761 42,098 4,500 23,652 28,152 13,946 321,041 334,987 |
|---|---|---|
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Upper Wharfedale Agricultural Society Notes to the accounts for the year ended 31 December 2025
1 Accounting policies
Basis of accounting
The financial statements have been prepared under the historical cost convention. The accounts are in accordance with applicable accounting standards, the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulations 2011 issued under the Charities Act 2011.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Sheep hurdles 33.3% reducing balance Fixtures & fittings 33.3% reducing balance Barriers & fencing 33.3% reducing balance
Turnover
Income from commercial activities is included in the period in which the charity is entitled to receipt.
Income from donations and grants is included in incoming resources when these are receivable.
Interest is included when receivable by the charity.
Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. All expenditure is directly attributable to specific activities and is included in those cost categories.
Fund accounting
Funds held by the charity are either:
Unrectricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
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Upper Wharfedale Agricultural Society Notes to the accounts (continued) for the year ended 31 December 2025
| 2 Fixed Assets Lease of showground - cost Less: Amortised to date Barn extension - cost Piping for toilets - cost Less: Depreciation Sheep hurdles - cost Less: Depreciation Showfield - new road Plastic track mats -cost Less: Depreciation Fixtures & fittings - cost Less: Depreciation Barriers & fencing - cost Less: Depreciation Water Troughs - cost Less: Depreciation Crowd Control Hurdles - cost Less: Depreciation New Shed -cost Less: Depreciation |
5,162 (5,161) 901 428 (1,328) 6,380 (6,131) 4,035 3,600 (6,922) 200 (199) 9,679 (9,117) 522 (521) 10,274 (9,207) 94,189 (31,365) |
2025 1 1 249 713 1 562 1 1,067 62,824 65,419 |
5,162 (5,161) 901 428 (1,328) 6,380 (6,007) 4,035 3,600 (6,566) 200 (199) 9,679 (8,837) 522 (520) 10,274 (8,674) |
2024 1 1 373 1,069 1 842 2 1,600 3,889 |
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Upper Wharfedale Agricultural Society Notes to the accounts (continued) for the year ended 31 December 2025
| 3 Cash balances and investments Barclays Bank plc: Current account Skipton Building Society: Community Saver Instant Access Account 90 Day Savings Account 1 Year Fixed Bond - 2026 2 Year Fixed Bond - 2027 3 Year Fixed Bond - 2026 Cash in hand 4 Showday income Admissions to showground Catalogues and sportscards Advertisements in catalogues Trade stands in showground Bookmakers Entry fees Ice cream rights Bar commission Sponsorship Donations received (note 9) |
2025 81,237 2,888 51,410 28,047 44,061 79,946 - 287,589 107,781 1,144 1,204 39,657 490 5,844 4,200 2,105 25,216 13,400 201,041 |
2024 58,892 41,594 78,742 26,839 43,133 76,761 - 325,961 79,847 0 864 36,735 420 4,144 4,200 2,233 26,563 3,720 158,726 |
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Upper Wharfedale Agricultural Society Notes to the accounts (continued) for the year ended 31 December 2025
| 5 Showday expenses Prize money - show - sports Rent - showground Hire charges - marquees, tents & toilets - loud speaker equipment - jumps & timers Sundry labour / gatekeepers costs Judges & stewards Security Straw for ground Advertising Catering Affiliation fees Repairs and renewals Insurance Printing, stationery & badges Health & safety Sundries & postage General & water rates Show day expenses Show day entertainment 6 Investment income Community Saver Instant Access Account 90 Day Savings Account 2 Year Fixed Bond - 2027 1 Year Fixed Bond - 2026 3 Year Fixed Bond - 2026 |
2025 15,372 4,500 7,500 39,981 9,811 402 4,120 150 4,165 300 3,850 20,321 88 238 3,623 5,492 4,022 2,784 155 12,642 7,534 147,050 1,294 2,668 927 1,208 3,186 9,283 |
2024 16,128 6,225 7,500 37,981 9,241 540 4,990 150 2,840 299 3,604 18,197 48 150 3,242 8,942 4,566 2,531 115 16,437 5,877 149,603 830 2,791 173 908 3,059 7,761 |
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Upper Wharfedale Agricultural Society Notes to the accounts (continued) for the year ended 31 December 2025
| 7 Donations Yorkshire Air Ambulance Fell Rescue Association Prostate Cancer Farm Safety Foundation 8 Other expenses Depreciation Chairman's expenses Treasurer's expenses Trade stand management Accountancy Office rent Telephone and internet Secretary's expenses Card/online processing VAT payable/(repayable) HM Customs |
2025 0 0 0 0 0 32,600 200 250 1,500 1,900 960 586 7,349 4,770 (434) 49,681 |
2024 2,000 2,000 250 250 4,500 1,939 200 250 1,000 1,500 960 119 6,706 6,486 4,492 23,652 |
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Upper Wharfedale Agricultural Society Notes to the accounts (continued) for the year ended 31 December 2025
| 9 Donations received David Hood Buy a Brick Yorkshire Dales National Park Authority Hillards Charitable Trust Others |
2025 3,500 4,400 5,000 500 0 13,400 |
2024 3,500 0 0 0 220 3,720 |
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