Dalston Agricultural Society Reglstratk>n numb•r. 512445 Annual Report and Financlal Statements 31 December 2024 dOdd&co Dalston Agrkuhural Soclety Contents R￿efence and Administrative Details Trustees. reFOrt Tvu8tee$' respon5iblths Ind&pendent eXanY￿￿$ r•Fy)rt Statemrrt offinantsal acbwtss Balance sheet Note5 to the finan¢i81 statements D•hton AgrICul￿ra1 Sod•ty Reforence and AdmSnlsirafjv¢ Detalls Charlty ChaTty rnolstrallon numb•r 512445 P+lnclpal olftce NFU Oftke Bute House Montgyjmery Way Rosehsll Estate CARUSLE CAI 2UU R•gl¥t•r•d offlce NFU Offic¢ B4rt9 H￿$& m￿7￿rnery Way RosehlH Estate CARLISLE CA12UU Tru>l•es OH8￿￿* C P Brough l Blan4re S A Jackson S•cYet•ry J RlchaTdson TT•asurnr S Kyle Aecountant ljodd & Co Limited FI￿EN Rosehll Mwery Way Ro6elull Estste CARLISLE CA12RW Page 1 Oal•ton Agri¢ultvrnl So¢fjety Tr￿51•*5. Report forthe Year Ended 31 DKember 2Q24 The fina￿181 stalomeTrts have been prepar8d in ac(4)rdanr* *ilh tho pr4ve5 set notes th the Acccwnts and caryty wlh ts (*aiiVs 9fftmYvJ documeTrL the Charibes 2011 8¢*J Accounting 8nL5 R8portiNJ by Chant*s' St*emEnt of RecI)m￿nded Practice ap• to ¢Jwihes preparirwJ they %¢tyJnts fn 8ccor¢ortce with the Fir￿￿la1 RekWjt￿1g Standard oppIKaL4E ￿ the UK end RepuL* ol Iretsnd. The twstses k¥e8eni Ih8* 8Mu81 report 8rk1 11* unaudited ffinanry￿ ststsments the ye81 eThded 31 De(xmber 2024. D81S1￿ Agricutturaj S(KWi5 an urwwporated and is est81IisW by ts ￿￿&11bJfWjft datsd 28 j￿Vary 1982. Itwas regi5terEd *ilh Ihe Chariy c1xnmissK)n￿ 6 1982 Imlh ch*ity r¥umber 512445. Da￿lory is a charilab￿ IncorpDraled Or98lli¥tK)n ICIOI e51¥￿tshed by 8n asS(xwtx)n L¥)ntstitutron datett T J8nuèry 2019 and registered t*ith Ihe Charty 14 Februory 2019 as 8 linked tharity ￿ tharity vmb•r512445-1. The CIO set up to take on IhE organwb¢)n and runr4ry of IhE annual SW. Datstrffi A9rigJttuol S￿ty0*T% the Vilage Show F￿d ¢￿S oul rts thatilobte purpc6e$ by alk)wry fv CIO to the Vilage Show F*kY DolstDn Strrnv. The bo*(d cl twslees frTh fv E¢rnhtet that 8drnnI5te￿ thè ￿￿￿8$. New Ir￿Stee$ are by the (a)mmittee ob￿CtIV•S and ac¥vHI ThE obJ8¢ts of ¢he ch8rths are tt* *IV￿Cement of agriwtture lor the putthc be￿t by enroufwng improvements in bre6diThJ of stock. the MDTrag￿ni crf and in fv gÈ*ernl promokn of ¥r by oryanisiry ènd presents.ry the wo81 ￿lI￿JHur8l knw. In pl*ning at*Trrities lor the ye81. IrtJ5tees kept in mlnd Char>ty CA)mmissk)n's gL*Jary￿ on public ben2fft at each truslaes. ry*etrng. The *v5tee5 aim to provHle an it￿51r0￿0Th d Cumbrian AgrKutture, shU￿rY￿ Bll f8m)iry methods and. in parti￿r. tht fine aN8y ol li¥estock ptyjwed on ow farm5. Vvsilors are given an opportunty to experlence Ime in the county5m￿ a$ they vl8w adryit* aTht craft marquees. tojthr 0 WVJB i¥r¥J8 01 trade stsnds. Ircffl ￿￿OnI￿aTr￿1 crf9an1sat￿ to fl￿ts. and bu$ines5es ofleriry IhÈ* gcods forsa￿. A¢hlÈv•m•nts and p*rf￿nan¢• Th& sh￿ in 2024 w85 su¢xxssful 8nd gerwated • surplus of £20.354. sphl betweEn nel incoming t8sourc85 01 £15,217 for Dakion S￿# CIO ￿ nrf Inc¢)ming r8S0w￿ 01 £5.137 lor DaLslon 4wJncu￿Tefr Ck)siro ￿sen￿￿5 01 D8tsion Shu* CIO wwe £24,885 ai 31 D￿Mb￿ 2024 and Da&ton A9￿￿￿j$r81 Soryety hèd dO￿l¥d reserves 01 £83.185. free {eSer￿ of £17.724 were hehl al thE ytsr erwj by Dalston Skny CIO and £63.209by D81slonP4riGuttural SW. Fln•n¢l•l r•vknv The *vel CA res8rve& * thè yw 6ThJ w be notè 14 ** the a¢own15. The reSe￿w& 8re ¢￿tIr￿al ilDred by truslees lo eD5ure Ihey art adequale to wver Thè thartty holds r8swvos tg •￿1*re future exwnseoblvJaimscan be rnet when Iheytsll due. rryard￿ offuluie Apwtsved by the Tru5tee5 ￿ 22 Odttt* 3)25 and onlhBirbthafW. CPBroL Trustee P•gE 2 Dalston P4rl¢ultural So¢lety Trustees. Responslbilrties In relatlon lo the FlnanGlal Statrments Th& trust•ès awe responsttjle for prepa1v￿ the Twuslees. Report and tt* financial statements in accordance wth op￿iCab￿ law and United KI￿￿n AeeoLmWng Slandards. The law apFl￿ble to Char￿ES in Engtand and Wales requires th& tru5t•es to prepare finanual ststements for each financial ￿ar which gfve a and fair vrew 01 tha state of affairs of ths ¢harity and ol ihe incoming resour¢¢s and applicat￿Tr of resou￿ of the ¢h8fity for that perK*J. In prep8rn9 tlwe finan￿81 ststements. the trust¢&s arè reqyired lo.. select suitable accounting pc￿￿4&5 aThl Ihen apF4y them o)nsist8nty. observe Ihe rnethods and princ* li thè char￿e$ SORP.. make ludgements and estimatè5 that are rgasonable and pnKI $tate ￿ether appliCa￿e 8rm1n1ir￿ starxlèrds have been lolo*Ed. sulyecl to any departures disck)se¢l an($ explained in thè fmarfial statements; and prepare the ffinan(xal statements on the going COn￿M basis it is inappropriat• to presume that the charity c¢ntinue In business. The tru5tee5 are reSp￿s￿bIe for keepNy prwr 8ec(NJnb"ng rec(￿￿ that disclosè reasonatle accuracy at any lim& the financial Fmisitson of lh8 tharity a¥MI enable them to er6we Ihat the financial ststements (xjmply ￿th the Charities Act 2011 as arnended by the Chanties Aci 2022. the Chawity (Attounts and Re[￿rts) Regulations and Ihe provisions of the trust deed. Tlw a￿ responsible for safeguarding the assets of IhÈ clHrSty and hence tak¢n9 reascmble steps lor the pre¥ent*)n and deledion of fra￿J and other iffe9uL4rities. Independent Examlnerfs Report to the Trustees of Dalston Agricultural Soclety I report on ￿ accounts of the d￿rity lorthe year ended 31 DecemL*r 2024. vthith are set oul on pages 5 to 13. YOUT att￿ts"0n is lo dravm lo the tsd that the Charity h#$ prePa￿d the finan￿81 statèmènts in accordance with Accounting and Reporting by Charits"es p￿paring Ihèir accounts in Jcwrdanct with the Financial Reprffting Standard ap￿iCaN8 in the UK and Republic ol Ireland IFRS 1021 ￿ preference to the Ac(ountin9 8nd Rewrling by Ch8rities'. Stalernent of Re￿mmended PraL*ce issued gn 1 Awl 2005 which ￿ referred to in tho extant regulations but has since been withdrawn. We understand that this has been thjne in order for the accounts to pro￿de a true and tsiT vTrew in accordance with the Ger￿rallY Accepted Accounting Practre effectwe for re￿rtIng periods beginning on or after 1 January 2019. Respecliv• respon5ibiltt￿s of trustees and examiner The Chanty's trusle8s are ￿$￿)nSItye for the preparation of the accounts. The truslees con3Kler that an audit is not required for this year under sedK*n 144121 of the Charities Atl 2011 as amended by the Charit*s Acl 2022 (the Act) and thal an indep8ndentexamn)ation 15 ne8dèd. 11 is my responsibility to.. e￿MIne the accounts uryjer seclKJn 145 ofthe Act.. lolbw the procedure$ laid in thè General DIrec￿n5 given by the Charity Cornmi55ion under sedon 145151 Ibl of the Act,. and state whethw particular malters have come to my attentit)n. Ba$ls of Indtyendent examinees report My examination YAS carried out in accon1ance wth the Genernl Direclions given by the Charity Commission. An examination includes a rewew of the accounling records kept by Ihe charity and a Lomparlson of the accounts presented wilh Ih05e records. 11 also indudes consKleration of any unusual ¥tems or disck*sure$ in the acc￿nIS, and seeking explanations fr(Mn yw as Injslees C￿￿ming any such rn8ttets. The procedures underlaken do not prowde all Ihe eviden￿ that would b8 reqvired in an audit and consequenlly no opinson is given as to whether the accounts present a Irue and fair vwj. and Ihè report is limbted to those matters set out tn the statement bebw. Inde￿ndent •xamlnerfs statem•nt In colln•ct￿ with my exarninalion. rK) matter has comè lo my attention: 11) vthich gives me reasonabk cause to beI￿ve that in any Materi￿ respecl the wuirements." to keep accounting Tecords in accordance with Sect￿ 130 of the Charilies Act 2011 as amènded by the Charrties Act 2022,. and to prepare ac4ounts which accord the arAxunting records. compty vrith Ihè accounting requiremenls ol the Act have not been mel: or {2} lo which, in my opinion. atten￿On should be dravm in order to enablè a undetstanding of th& accounts to bg rèached. FIFfEEN Rosehlm Montg¢)mèry Way R05•hiM Estato CARLISLE CA1 2RW ne Thomlinson FCA & Co knmited harter8d Accountants 22 October 2025 Page 4 Dalston Agrfculiural SoGl•ty SLitemerrt of Flnanclal Activrties for the Year Ended 31 Decembgr 2024 Unrestrlthd Restrkted Total Fwids Total FuThls Funds Funds 2024 2023 Income and •Mlt)wm•nts from: Donations and 189ae Raksing funds Investment MK¥xne Charitab￿ activllies Total income 1,201 3.602 1.823 75,993 82.619 3,167 3.603 1,224 57,750 3.602 75,993 Exp•ndliur• on: charitab￿ acuvlties 1.489 60.776 i￿.776 62.265 0,170 Net movemwts funds 5.137 15217 20,354 5.574 Re¢on¢lliation of funds Total funds brought forward Total funds ￿rIled lo￿ard 78.048 83.185 9,668 24,885 87.716 108,070 82,142 r#)tss on pages 7 to 13 fomi an Integr¥l part of th•se finan(yal statemwts. Page 5 Datslon A9rkuNyral Soc Balance Sheet as at 31 DKember 2024 2024 2023 Fixe