# ## ## ## |Legal and administrative
information
..
Members
ofCouncil, Trustees,
Committees
and Subsidiaries
Trustees'
Report
.
Independent
auditors'
report
Consolidated
statement
offinancial
activities
Consolidated
and Society balance sheets ..................„
Consolidated
Statement
of cashflows .
Accounting
policies. .
Notes to the financial statements
.|1
2-4
5-16
..... 17-20
21
... .......22
.......23
.....24-28
......28-45| |---|---| ## ## ## ## ## ## ## ## |Yorkshire Agricultural
|Socie|Socie|ty (Reg. no. 01666751)|| |---|---|---|---|---| |Charlie Forbes Adam,
Skipwith,
York|(retired||May 2022)|2022| |Leanne Forde, York||||2024| |Angus Gowthorpe,
Escrick||||2023| |Nick Grayson,
Rotherham||||2023| |James Johnson,
Ripon||||2025| |John North, Giggleswick||||2024| |Paul Russell,
Malton||||| |Molly Sadler, Halsham,
Hull||||2024| |Hugh Shedden,
Shipton
by Beningbrough,||York||2023| |Bradley Sykes, Pontefract||||2024| |Tim Whitaker,
Askham
Bryan College||||ex-officio| |Bill Meredith,
Bishop Burton College||||ex-officio| |Rob Edwards,
Newcastle
upon Tyne||||ex-officio| |Harrogate
Borough Council representatives||||| |Margaret Atkinson,
Kirkby Malzeard,|Ripon|(deceased December 2022)||HBC| |Victoria Oldham,
Otley||||HBC| |North Yorkshire County Council representative||||| |Vacancy||||NYCC| |Yorkshire Federation
ofYoung Farmers||Clubs||| |Tim Weatherhead,
Galphay,
Ripon||||2024| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Current|membership|is as follows:|is as follows:|Meeting|Attendance|2022|End ofcurrent| |---|---|---|---|---|---|---|---| |||||Possible|Actual||3-year term| |Rob Copley (Chair)||||5|||2025| |Henry Chadwick
(Co-opted)||||5|||2024| |James|Cooper|||3|||2025| |Charlie|Forbes Adam|(retired|May|2022)2|||2022| ## |kshire
Agricultural
Society (Reg. no.|01666751)| |---|---| |Peter Molyneux|2024| |John North|2026| |Richard Rusby (Co-opted)|2024| |Paul Russell|2023| |Christine
Thompson|2023| |Ex-Officio:|| |Charles
Mills —Show Director|N/A| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---|---|---| |||||funds|funds||funds|funds|| |||||f.|E||E|E|| |Income from:|||||||||| |Donations,
legacies and grants||||356|107,609|107,965|1,221,550|24,860|1,246,410| |Income from other trading|||||||||| |Activities:|||||||||| |Commercial
trading
operations||||6,335,773||6,335,773|5,669,585||5,669,585| |Other showground
income||||269,399||269,399|220,698||220,698| |Income from Charitable|||||||||| |Activities:|||||||||| |Income from Agricultural|Shows|||4,179,577||4,179,577|2,564,349||2,564,349| |Membership
Subscriptions||||460,571||460,571|331,894||331,894| |Income from Investments||||4O1,O81||401,081|323,396||323,396| |Total income|||2|11,646,757|107,609|11,754,366|10,331,472|24,860|10,356,332| |Expenditure
on:|||||||||| |Commercial
trading
operations||||6,257,309||6,257,309|5,228,845||5,228,845| |Other showground
expenses||||141,573||141,573|109,522||109,522| |Investment
management|costs|||80,692||80,692|76,307||76,307| |Expenditure
on Charitable|activities:||||||||| |Expenditure
for agricultural||||3,972,162||3,972,162|3,068,372||3,068,372| |shows|||||||||| |Membership
services||||234,280||234,280|186,187||186,187| |Other Charitable
activities|||4,6|426,826|42,383|469,209|245,268|42,073|287,341| |Total expenditure|||3|11,112,842|42,383|11„155,225|8,914,501|42,073|8,956,574| |Net Income I(Expenditure)|before||9|533,915|65,226|599,141|1,416,971|(17,213)|1,399,758| |investment
gains|||||||||| |Net (losses) / gains on|||12|(1,683,400)||(1,683,400)|1,610,210||1,610,210| |I
v|||||||||| |Net Income I(Expenditure)||for the||(1,149,485)|65,226|(1,084,259)|3,027,181|(17,213)|3,009,968| |year|||||||||| |Reconciliation
offunds|||||||||| |Total funds
brought forward||||34,212,671|353,814|34,566,485|31,185,490|371,027|31,556,517| |Total funds carried forward|||16|33,063,186|419,040|33,482,226|34,212,671|353,814|34,566,485| ||||19||||||| ## ## ||||Notes|Group
2022|Group
2021|Society
2022|Society
2021| |---|---|---|---|---|---|---|---| |Fixed assets|||||||| |Tangible fixed assets||||21,831,365|22,440,291|21,745,081|22,360,635| |Investments||||12,531,850|14,272,871|12,581,851|14,322,871| |Investment|Property||12|1,100,000|1,100,000|1,100,000|1,100,000| |||||35,463,215|37,813,162|35,426,932|37,783,506| |Current assets|||||||| |Stocks|||13|150,614|156,263|3,151|3,012| |Debtors|||14|578,994|567,336|1 163041|1 191873| |Cash at bank and
in hand||||2,244,208|2,109,676|532786|435,536| |||||2,973,816|2,833,275|1,698,978|1,630,421| |Creditors
-amounts
falling due within one|||15|(2,429,090)|(2,528,752)|(1,127,254)|(1,3Q5 5QQ)| |year|||||||| |Net current|assets/(liabilities)|||544,726|304,523|571,724|324,921| |Creditors -
falling due|amounts
after one year||16|(2,525,715)|(3,551,200)|(2,525,715)|(3,551,200)| |Net assets||||33,482,226|34,566,485|33472 941|34557227| |Funds|||||||| |Unrestricted
funds
(includes
revaluation|||19|33,063,186|34,212,671|33,053,901|34,203,413| |reserve ofE3,090,754)|||||||| |Restricted funds|||18/19|419,040|353,814|41»040|353,814| |Total funds||||33,482,226|34,566,485|33,472,941|34,557,227| |The financial|statements|on|Pages 21 to 45were aPProved||by the Trustees on|..... ..'.......'.„**.** .
,
$$ .0 7
~|, and were| |signed on its|behalf by:||||||| ## ## |||Note|2022|2022|2021|2021| |---|---|---|---|---|---|---| ||||f|f||f| |Cash Provided
by operating||24||1,465,067||2,584,340| |activities||||||| |Cash flows from investing||||||| |activities:||||||| |Dividends
and interest received|||401,081||323,396|| |Purchase of plant, property|and||(420,184)||(124,053)|| |equipment||||||| |Sale of Fixed assets|||||18,839|| |Decrease
in cash within|||18,221|||| |Investments.||||||| |Purchase of investments|||||(2,138,038)|| |Proceeds from sale of investments|||39,400||437,344|| |Cash Provided
by I(used
investing
activities|in)|||38,518||(1,482,512)| |Cash Flows from financing||||||| |activities:||||||| |Repayment
of Bank Loans|||(1,369,053)||(1,062,500)|| |Cash (used in) financing
activities||||(1,369,053)||(1,062,500)| |Increase
in cash and cash||||134,532||39,328| |equivalents
in the year||||||| |Cash and cash equivalents|at the|||2,109,676||2,070,348| |beginning
ofthe year||||||| |Total cash and cash equivalents||||2,244,208||2,109,676| |at the end ofthe year||||||| |Analysis ofchanges
in net debt-||||||| |gl'OUP||||||| |Cash at bank and
in hand||||2,244,208||2,109,676| |Borrowing
excluding
overdrafts||||(2,823,447)||(4,192,500)| |||||(579,239)||(2,082,824)| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Unrestricted
funds|Restricted
funds|Total|Unrestricted
funds|Restricted
funds|Total| |---|---|---|---|---|---|---|---| |Income from generated|funds:||||||| |Donations,
legacies and grants||356|107,609|107,965|1,031,270|24,860|1,056,130| |Coronavirus
Job Retention|Scheme||||190,280||190,280| |||356|107,609|107,965|1,221,550|24,86p|1 246 41p| |Income from trading activities:|||||||| |Yorkshire Event Centre Limited
income||6,335,773||6,335,773|5,669,585||5,669,585| |Other showground
income||269,399||269,399|220,698||220,698| |Income from charitable activities:|||||||| |Show admissions||2,101,144||2,101,144|1,262,365||1,262,365| |Show livestock income||246,486||246,486|176,395||176,395| |Show trade stand income||1,069,359||1,069,359|739,472||739,472| |Show sponsorship
and||334,998||334,998|166,591||166,591| |advertising|||||||| |Show catering
premiums||245,759||245,759|171,918||171,918| |Other show income||181,831||181,831|47,608||47,608| |||4,179,577||4,179,577|2,564,349||2,564,349| |Membership
Subscriptions||460,571||460,571|331,894||331,894| |Income from investments||401,081||401,081|323,396||323,396| |||11,646,757|107,609|11,754,366|10,331,472|24 860|10356 332| ## ## |3.
Analysis|oftotal expe|nditure|||||| |---|---|---|---|---|---|---|---| ||||2022||||2021| |||Unrestricted|Restricted|Total|unrestricted|Restricted|Total| |||funds|funds||funds|funds|| |Expenditure
on|trading||||||| |activities:|||||||| |Yorkshire
Events|Centre Limited|4,954,714||4,954,714|4,187,325||4,187,325| |expenditure,
(Note 8)|||||||| |Expenditure
on|charitable||||||| |activities:|||||||| |Show site costs||643,792||643,792|476,018||476,018| |Show personnel|costs|768,961||768,961|684,277||684,277| |Show displays||264,482||264,482|132,597||132,597| |Show prize money||245,222||245,222|177,861||177,861| |Show printing
and publicity||229,159||229,159|110,282||110,282| |Show permanent|staff costs|205,256||205,256|179,255||165,482| |Show sundries||134,861||134,861|60,410||60,410| |||7,446,447||7,446,447|6,008,025||6,008,025| |Other Charitable|Activities|324,087|42,383|366,470|165,340|42,073|207,413| |Direct costs||7,770,534|42,383|7,812,917|6,173,365|42,073|6,215,438| |Support costs (Note 4)||3,342,308||3,342,308|2,741,136||2,741,136| |Total expenditure||11,112,842|42,383|11,155,225|8,914,501|42,073|8,956,574| |||M2 0
I
CL 0
00
N||Cl
N
ID
CI||(D|(D
CO
CD
N|Co
OI
ONd||(0
CD
N
IA
N|(0
cD|O
N
Cf||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||ul||||||||||| |||(0
M
UI
0 po|||IO
(0
tO
NN|NN
IA
CD
Ct|CI
ul
CD
I|N
M
(D||M
(O
N
IO
N|O
IO
OI|O.
Uf||||||||||| ||||||A|||Pf|||tO|||||||||||| |||(D
0
OU
N|||ON
tO
O|NN
IA
0(
CI||N
IO||ID
N
Ot
Ol|ID
M
C|N
N0
U
O
N
CI||||(0
O
CO|O
OO
IA|||||uf
O
N
Df| ||Cl
(Lf|(D
0
(D
(D0
OU||||||OO
CI
N(0||||N
E
80||||N
(A
(O|OO
O
IA|||||O
N| |||NN
(0 LL'
0 0
0U||O
IO
N
CI(0|fIA|||ulN
pl
Ct||||||||||||||| |||ID
E00C||(I
IA
IO
NN||CD
CO
CI
NN|||OI
DO
IA
ul||N|||||||||||| ||||||||||||CD|||||||||||| |||N IC0
Ifl
GL 00
0 Cl
N||||IO
N
I|CI
Dl(0|IA
I
N|N
CI
N|ION
IO
cD
CI||N-O
0
CL Gl
Cf
N||CD
(D
N|O
(0
Ol|||«O
~0
IA|(0|I||| |||(0 N
0
Ul
f o0|||OlC
Dl
IA
N
IO|IIO|N
OI
Cl
(0
Cl|N
IO
N
I
Ol|CD
ION
N|CI
N(0
ID
Ol|N
N|||||||||||| |((U||||||||||||||||||||||| |00(0
(0
C)
Cf
C
GUf
Gf|N
UDI
Cf|0
IO
CL D
Q. N0
NU
N
0
Gl
N0
CI U|||IA
Ol
IA
N
CI
IO
IO
Oi|IA
IIA|N
Ol
IO
IO
Cl|Ol
N
ID
ID
I
'O
N|CI|(0
IA
I
N
CI
I(0
Al|'O
CI
I|N
N0
U
0
Ul
Cf
ID
E0
O||Ol
(0
N|O
Cl
CI(0
IO(0|M
IA
CO
~0
I
N|O
OO
IA
O
O
O
IA|00
IA|eO
IA|DO
Cl||Ol
CI
ID
CI| |S
U0||0
(0 N
0%||||||||||||||||||||| |C|I|UL' O|||||ID|I|||t|||||||||||| ||||||||CI||||I|||||||||||| |||E00C|||||CI|P
C|ID||Cl|||||||||||| |Ql|0-0|||||M||||M||||||Z||Gf||||| |0
N
0|N
N
(0||N
'U
C
D
00
Ul0
Ul
N
CD|0
(0C0'0
'10
(U
M
C
Gf
G|PfE'0
Gf
(U00
E
E0
U|Uf
O(0
0
Cfl
2
(D
tD
0|M
Uf
E
(D0|ul3
M
(U
0
0(|O.
uf
h
E
Gl|Gf
0
Gf
(D
/0
(0
(0
O
Q
0||N
'D
C
0
10
Gl0
I
Ul0||C0
M
OS
'E
m(3|0|0
CL
CL
M
Gf
(D
&~|ul
Gf
0
cL
0
**O**
'O
LIJ|S
O
0
pl
Gf
—
2
ID
E|0
Gf
LL
S
C
p|0
C0
Gl
0
/E
0|NS
Uf
O0
N
2
N|| ||||td
0I-||CI
I||Cl
r
IA
N|IA
(0
ci
IA
Gl|I
IO|N
IO
(0|IIA
N
I|I0
th
N|N
IQ0
N|(0
CI
Olt(0|N'lt(0
N||||nl
O
(0|00
ln
ln
I
O
t|(0
t
IA
CD
N|EO
(0
O
(0|CD
(0
O
IOl|EO
Ol
N
(0||ED|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||I|||||||||||||||||||||nl|| ||||a
Z
N
dl
GI|w|||tp
ED
Itl
IA|o
N
IO
N
IA|N
Gl
IO|N
Ol
'It
O
N|00
N
IO
O
t|r
N
N
N
(0|o
N
ID
Cl|Cl
N
N|O
ClN
F
EG
N||||IA
(0
O
CD
En|Ul
I
O
ln|ln
tn
tD
N|(0
EO
ED
O|o
0
ID
(0|IA
CD
CD
(0|O
N|EO
EO
CO|| ||||E||||||||||||||||||||||||| ||||td||||||||||||||||||||||||| ||||Ih
Gl
0 0
—C
00 GO||I
tht||00
I
O
IA|N
Cl
(0
I
IA|Qr
(0
I
En|ol
Cl
ED
Cl|r(0
Cd
ID(0|ln
Qt
O|EO
Ci
(0|OlN
ED|N
IO
N
Ol||OO
ON(0||IA
t
O
O|ln
M
IA
NN|Gl
tD
ID|(0
O
IA
(0|Ol
(0
'0
ln
00|Ol
CD
CD
ED|Ol
IA
In|CV
CD
N|(0
00
cD
CI| ||||Ol||N||||||||||EQ||||||||||||Gi| ||||N0|||||N
IO|'|O
IA||||(0
CD
Cl|N
Ol
IO|||||O
Ol||CD
Gl|||||| ||||Ql
E|||||||Cl||||CI(0|CI(0|||||(0||Ol
In|||||| ||||N||||||||||||||||||||||||| ||||GI||||||||||||||||||||||||| ||||C||||||||||||||||||||||||| |||N
CtN|11
0
0
0
O|ID
E
0
0|||||ln
EG
ON|ln|Ol
N
IO
O||0
Ifl
Cl
IA|(0
IIO||NON|||I
In
N
N|O
Ol
ED|ED
r
00|Gl
ON|Ol
In
00|||Cd
ln
0&
CI|NNIn
Ol
CI| ||||0||||||||||||||||||||||||| ||||Or||||||||||||||||||||||||| |C0|CII'0||||||||||||||||||||||||||| |CD
C0|C||||||||||||||||||||||||||| |C0|||||||||||||||||||||||||||| |00
S|e0
I
CII6||Ol
Ql|UtC0
Gl
IDa0|||Nln
O
Cl|I
I
(0|Ol
Ci|(0
IA
Ol|EO
IA
Ol
Cl|N
f
IO|NO
0
IO|IA
N
CI|I
N||ln
Gl
I(0||(0|N
ID
ln
IO|EO
Ol|||Ol
EO
Ol
Ol|Gl
CD
O
N|CI
IA
CI|(0
(0
(0
N| ||C||||||||||||||||||||||||||| |O
V0
III|Ie
c
O0.||Q
m
Gl
0
dl|th
Ql
.—|r
IO
CI
N
IQ||IA
IA
IA|N
t
IA
I|ClN|IA
Ol
Dl|IA
Ol|IA
'll'
I
0|(0
O
CQ|Ol
N
CI|(0||O0'(0
In
rD||0
Ill
(0
0)
N|O
Ol
O|01
ln|00
ED
tn
'0|CI
N
I
CD|IA
EO
EO
EO|O
C||CD
CQ
ln
nl| ||Xe||0||||||||||||||||||||||||| ||||||||N||||Gl||||||||N||||IG||||| |0
U)
e
0
0|CCI
0
0
CCI
(R
CCIC||||ID00
td
10C
tdax
IU
0
td
CI|M
0
0
0
EA|ID
0
td
dlNCa
x
e
10
5
(I
p
C
ED|m
10
m
M
e
0!
itl
(D|(0C
'th
td
Cr|8
0
OC
(U
Q
0
0|Ut00
Ul
C0
0.
'tI
C
tU
L
p
tU
UQ
0
Ql
0|th
th
0
0
tt
td
(0|N
N00
Ql0
GlL
EL||Ql
Tl0
QlO.x
Gl
Gl0||Gl0
L'
Q
'0L
Gl(Ix
IO
0
dl0|0(
M
0
0
Ct0
En|Ql
8
tD
N
Qt(1x
Ql
10
0
00
0
(0|N
Qt0
Id
N
(0
Gl
OI|Gl
0
UI
0
td
ID0
Q|N
Ul
0
0
I-
D
(0
0|M0(I
th
1000
(1
'El
0
m
00
m
O
Gl
0|N
Ul
0
QE
Gl|N
N0
Q
0L
td
L
'ti||Ql
'6
Gl0.
ED
(00| ||QO||||||||||||||||||||||||||| ## ## |6.
Analysis of Othe|6.
Analysis of Othe|r|Chari|Chari|table|Activities (unre|stricted
funds)||| |---|---|---|---|---|---|---|---|---|---| |1. Organising
Educational|||Events||||2022
f|2021
f|| |~
Events|||||||104,245|74,930|| |~
Primary|||||||141,509|50,886|| |~
Secondary/Apprentice|||||||15,973|12,519|| |2. Supporting
Other Organisations|||||and Individuals||11,911|11,109|| |3. Personal
Development||of||Individuals|||59,476|43,516|| |4. Knowledge
Transfer|||||||24,786|13,020|| |5. Supporting
the Agricultural||||Industry|||68,926|39,288|| |Total|||||||426,826|245,268|| |Payable|||||||||Grants| |Other Charitable
Activities
includes||||the following||grants payable:|||| ||||||||2022f|2021f|| |Institutional
grants|||||||||| |Nuffield
Farming
Scholarship||Trust|||||16,500|13,000|| |Yorkshire
Rural Support|Network||||||15,000|13,000|| |Yorkshire Federation
ofYoung|||Farmers Clubs||||12,257||| |Saint Matthews
School|||||||1,000||| |Heeley City Farm|||||||1,000||| |Cadng For Life|||||||1,500||| |Westfield
Primary|||||||1,454||| |Carr Junior School|||||||1,417||| |Country Trust|||||||3,490||| |Robert Wilkinson
Primary|||||||1,000||| |Manor CE Academy|||||||1,000||| |Oldfield
Primary|||||||1,550||| |Read School||||||||1,000|| |Wellburn
Hall School||||||||1,000|| |Kings
Mill School||||||||1,000|| |Chillingham
Wild Cattle Association||||||||1,000|| |Ingleby Manor School||||||||2,000|| |Open Country||||||||2,000|| |Worshipful
Company
ofFarmers||||—delegate||||2,000|| |Whirlow
Hall Farm Trust||||||||2,000|| |Little Crickets Nursery||||||||1,000|| |Other grants payable (11|paid|in 2022)|||(10in 2021)||4,334|4,850|| |Total Grants Payable|||||||61,502|43,850|| ## ## |summary
ofthe fina|ncial|activities
undertaken
by the|charity alone is set out below:|| |---|---|---|---|---| ||||2022|2021| |Gross income|||6,136,530|5,609,817| |Gross expenditure|||(5,537,416)|(4,210,121)| |Net income|||599,114|1,399,696| |(Losses) /Gains
on|investments||(1,683,400)|1,610,210| |Net movement
offunds||in year|(1,084,286)|3,009,906| |Total funds
brought|forward||34,557,227|31,547,321| |Total funds carried|forward||33,472,941|34,557,227| |Represented
By:||||| |Restricted funds|||419,040|353,814| |Unrestricted
funds|||33,053,901|34,203,413| |Total funds|||33,472,941|34,557,227| ## ## ## ## ## |Summary
of profit and loss|Summary
of profit and loss|account|||2022|2021| |---|---|---|---|---|---|---| |Turnover|||||6,477,981|5,71g,630| |Coronavirus
Job Retention||Scheme||||107,157| |Cost ofsales and|administrative
expenses||||(6,014,258)|(5,009321)| |Net profit|||||463,723|817,466| |Gift Aid donation|to Yorkshire|Agricultural|Society||(463,700)|(817,400)| |Profit for the financial
year|||||23|66| |The assets and|liabilities of|the subsidiary||were||| |Fixed assets|||||86280|7g 672| |Current assets|||||1,421,122|1,74g g14| |Current
liabilities|||||(1,456,706)|(1,778,g13)| |Total net assets|||||50,696|50,673| |Aggregate
share|capital and|reserves|||50,696|50,673| ## ## ## |||||||2022|2021| |---|---|---|---|---|---|---|---| |Summary
ofprofit and||loss|account||||| |Turnover||||||1,834,380|1,124,232| |Cost ofsales||||||(724,119)|(538028)| |Gross profit||||||1,110,261|586,204| |Administrative
expenses||||||(81,182)|(71,145)| |Net profit||||||1,029,079|515,059| |Gift Aid donation|to Yorkshire||Agricultural|Society||(1,029,079)|(515059)| |Profit for the financial||year|||||| |The assets and|liabilities of||the subsidiary||were||| |Current assets||||||926,503|536,355| |Current
liabilities||||||(917,903)|(527,755)| |Total net assets||||||8,600|8600| |Aggregate share capital and|||reserves|||8,600|8600| ## |9|.
Net|mov|ements
in f|unds|outstanding||| |---|---|---|---|---|---|---|---| |||||||2022|2021| ||The net|movement
in funds||for the|year is stated after charging||| ||Depreciation
of||tangible fixed|assets||1,029,110|1 039101| ||Auditors'|remuneration
for|||||| ||-Audit|||||18,900|16,100| ||- Other services||(Taxation)|||1,900|1,700| ||Value of|interest|paid (included|within|support costs)|120,387|84,196| ||Operating|lease|charges|||19,505|21,396| |Of|the total|audit fee E9,900(2021: L'8,360) related to the Society,|||||| ## ## ||||||||2022|2021| |---|---|---|---|---|---|---|---|---| ||||||||Number|Number| |The average number||ofpersons||employed|by the|group (inclusive of||| |part time employees)||during|the|year was|as follows|||| |Administration|||||||38|37| |Manual|||||||51|44| |Total employed|||||||89|81| |Casual employees,|averaged||over|the year,|numbered|41 (2021:42).||| ||||||||2022f|2021
F.| |The aggregate
payroll||costs|ofboth full time and casual employees|||||| |were as follows||||||||| |Wages and salaries|||||||2,710,373|2271 962| |Social security costs|||||||243,843|192,226| |Pension contributions|||||||346,023|316,285| ||||||||3,300,239|2,780,473| |The earnings
ofthree employees,|||exceeded F60,000as|||follows:||| ||||||||2022|2021| ||||||||Number|Number| |f 60,000-f70,000||||||||| |f 70,000 - f80,000||||||||| |f 80,000 - f90,000||||||||| |f110,000 - F120,000||||||||| |F130,000 - F140,000||||||||| ## |1. Tangible f|ixed ass|ets||||| |---|---|---|---|---|---|---| ||Freehold|land|Showground|Vehicles and|Regional|Total| ||||facilities|equipment|Agricultural|| ||||||Centre|| |~Grou||||||| |Cost||||||| |At 1 January|814,794||28,913,645|1,488,291|4,724,602|35,941,332| |2022||||||| |Additions|||148,551|269,536|2,097|420,184| |Disposals|||(10,974)|(41,748)|(25,747)|(78,469)| |At 31|814,794||29,051,222|1,716,079|4,700,952|36,283,047| |December 2022||||||| |Depreciation||||||| |At 1 January|||10,774,031|1,314,737|1,412,273|13,501,041| |2022||||||| |Charge for the|||826,552|111,460|91,098|1,029,110| |year||||||| |Disposals|||(10,974)|(41,748)|(25,747)|(78,469)| |At 31|||11,589,609|1,384,449|1,477,624|14,451,682| |December 2022||||||| |Net book value||||||| |At 31|814,794||17,461,613|331,630|3,223,328|21,831,365| |December 2022||||||| |At 1 January|814,794||18,139,614|173,554|3,312,329|22,440,291| |2022||||||| ## ## |11
Tangible
|Fixed Asse|ts (continued)|||| |---|---|---|---|---|---| ||Freehold
land|Showground
facilities|Vehicles and
equipment|Regional
Agricultural|Total| |||||r:antra|| |~societ|||||| |Cost|||||| |At 1 January 2022|814,794|28,913,646|1,028,622|4,724,604|35481 666| |Additions||148,550|222,597|2,090|373,237| |Disposals||(10,974)|(41,748)|(25,747)|(78,469)| |At 31December
2022|814,794|29,051,222|1,209,471|4,700,947|35,776434| |Depreciation|||||| |At 1 January 2022||10,774,031|934,739|1,412,261|13,121,031| |Charge for the||826,552|71,129|91,110|988,791| |year|||||| |Disposals||(10,974)|(41,748)|(25,747)|(78,469)| |At 31 December
2022||11,589,609|964,120|1,477,624|14,031353| |Net book value|||||| |At 31December
2022|814,794|17,461,613|245,351|3,223,323|21,745,081| |At 1 January 2022|814,794|18,139,615|93883|3312343|22 360635| ## ## ## |12.
Fixed asset investme|nts|||||| |---|---|---|---|---|---|---| ||||||2022|2021| |Group||||||| |Listed investments||||||| |Market value as at 1 January 2021|||||14253 608|11212689| |Additions||||||2,120,053| |Disposal proceeds|||||(39,400)|(409,344)| |Net investment
(losses) Igains|||||(1,683,400)|1,330,210| |Market value at 31 December|2022||||12,530,808|14,253,608| |Historical cost at 31 December 2022|||||10,539,012|10573 141| |Listed investments
are represented||by||||| |Listed investments|||||12,530,808|14,253,608| |Total listed investments|||||12,530,808|14,253,608| |Cash deposits|||||1,042|19,263| |Investment
Property (see below)|||||1.100,000|1,100,000| ||||||13,631,850|15,372,871| |UK Investment
Property||||||| ||||The|Society and the Group||| ||||2022||2021|| ||||6||6|| |Market Value at 31 December|2022||1,100,000||1,100,000|| |The investment
properties
comprise two cottages which sit on|||the perimeter|ofthe showground
and||these were| |re-valued
by a local estate agent|in November 2021, resulting||in the recognition||ofa gain totalling|L'280,000| ## ## ||||||||Group|Group|Society|Society| |---|---|---|---|---|---|---|---|---|---|---| ||||||||2022|2021|2022|2021| |Goods|for|resale,|bar|and|fuel|stock|150,614|156,263|3,151|3,012| ## ## |||Group
2022|Group
2021|Society
2022|Society
2021| |---|---|---|---|---|---| |Trade debtors||475,923|463,472|13,509|21,622| |VAT||||122,313|60,164| |Prepayments|and accrued income|103,071|102,536|76,762|78,552| |Amounts
due|from group undertakings|||950,457|1,030,207| |Other debtors|||1,328||1,328| |||578,994|567,336|1,163,041|1 1g1 873| ## |5.
Cre|dito|rs —Amounts
fallin|g due within one|year||| |---|---|---|---|---|---|---| ||||Group
2022|Group
2021|Society
2022|Society
2021| |Trade creditors|||312,825|326,254|177 399|82 041| |Other taxation||and social security|65,084|65,403|65,084|65,403| |VAT|||121,200|124,775||| |Accruals|||438,713|407,057|328,595|2g2 363| |Receipts|in advance|||||| |-Show|||316,660|287,566||| |-Subscriptions|||258,444|224,393|258,444|224,393| |- Commercial||operations|618,432|452,004||| |Bank loan|(Note 17)||297,732|641,300|297,732|641,300| ||||2,429,090|2,528,752|1,127,254|1,3Q5 5QQ| ## ## |||||||Group|Group|Society|Society| |---|---|---|---|---|---|---|---|---|---| |||||||2022|2021|2022|2021| |Bank|loan|due|after|one|year|2,525,715|3,551,200|2,525,715|3,551,200| ## ||Group|Group|Society|Society| |---|---|---|---|---| ||2022|2021|2022|2021| |In one year or less|297,732|641,300|297,732|641,300| |Between one and two years|297,732|305,700|297,732|305,700| |Between two and five years|2,227,983|3,245,500|2,227,983|3,245,500| ||2,823,447|4,192,500|2,823,447|4,192,500| ## ## |Group and Society||1 January
2022|Income|Expenditure|Depreciation||31 December 2022| |---|---|---|---|---|---|---|---| |2022|||E|E||F|| |Yorkshire
Rural Support
Network||8,532|21,781|(18,358)|||11,955| |PIF|||80,000|(840)|||79,160| |Education
activities|||5,000|(5,000)|||| |Garfield Weston Foundation||1,289||(1,289)|||| |Funding for Regional
Agricultural
Centre||311,288|||(15,816)||295,472| |Yorkshire Bee Pavilion||15,515|||(399)||15,116| |Yorkshire
Federation
Societies|ofShow|17,190|828|(681)|||17,337| |||353,814|107,609|(26,168)|(16,215)||419,040| |Group and Society||1 January
2021|Income|Expenditure|Depreciation||31 December 2021| |2021|||||||| |Yorkshire
Rural Support
Network||8,626|18,312|(18,406)|||8,532| |Education
activities|||5,000|(5,000)|||| |Weston Foundation||3,725||(2,436)|||1,289| |Funding for Regional
Agricultural
Centre||327,104|||(15,816)||311,288| |Yorkshire Bee Pavilion||15,914|||(399)||15,515| |Yorkshire
Federation
Societies|of Show|15,658|1,548|(16)|||17,190| |||371,027|24,860|(25,858)|(16,215)||353,814| ## ## ## |9
Analysis of Net Assets by|9
Analysis of Net Assets by|Funds||| |---|---|---|---|---| |As at 31 December 2022||Unrestricted|Restricted|Total| |Tangible
Fixed assets||21,831,365||21,831,365| |Investments||12,531,850||12,531,850| |Investment|Property|1,100,000||1,100,000| |Net Current|Assets|125,686|419,040|544,726| |Long Term|Creditors|(2,525,715)||(2,525,715)| |||33,063,186|419,040|33,482,226| |As at 31 December 2021||Unrestricted|Restricted|Total| |Tangible
Fixed assets||22,440,291||22,440,291| |Investments||14,272,871||14,272,871| |Investment|Property|1,100,000||1,100,000| |Net current|assets|(49,241)|353,814|304,523| |Long Term|Creditors|(3,551,200)||(3,551,200)| |||34,212,671|353,814|34,566,485| ## ## ## |Financial
Commitments|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |At the reporting
date the charity had outstanding
cancellable
operating
leases, which fall due as|commitments
follows:|for future|||minimum||lease payments||||under
non-| |||||||||2022|||2021| |||||||||E|||6| |Due within
1 Year||||||||18,590|||41,063| |Due between
2 —5Years||||||||56,995|||20,741| |Due after 5years|||||||||||2,290| |Total||||||||75585|||64,634| |22
Related Party Transactions|||||||||||| |P Russell, a Trustee of Yorkshire
Agricultural
Society, is CEO of Russells
(Kirkbymoorside)
Ltd, from whom
Yorkshire Agricultural
Society purchased
goods to the value off1,598(2021:fNil). Russells (Kirkbymoorside)
Ltd also had a trade stand at the Great Yorkshire
Show at a cost of63,756, (2021:E3,513) payable
to YAS
(Enterprises)
Limited.|||||||||||| |C E Mills, Show Director and Trustee received
6912(2021:E383).|an Honorarium||of612,000 (2021:612,000) and|||||||expenses of|| |All transactions
were
in the normal course of business
and on an arm's||||length basis.|||||||| |23
Pension
Fund|||||||||||| |The Society operates
defined
contribution
pension
schemes'for
the employees
ubsidiary
companies.
Contributions
are charged
to the Statement
of Financial
ayable
in accordance
with the rules of the schemes.
A salary exchange
option
whereby
existing salary amounts
can be exchanged
for additional
employer
pension
mpact of increasing
employer
contributions
into the pension schemes.|||||||of both the Society and
its
Activities
as they become
is provided
to employees
contributions.
This has the||||| |he pension cost represents
contributions
payable
by the Society and amounted
toF346,023 (2021'
here were no contributions
outstanding
at the year-end (2021:anil).|||||||||||6316285)| |4
Reconciliation
of net movement|in funds to net cash||||flow from operating||||||| |activities|||||||||||| |||||||||2022|||2021| |Net movement
in funds||||||||(1 084259)|||3009968| |Adjustments
for:|||||||||||| |Income from investments||||||||(401,081)|||(323,396)| |Depreciation
charges||||||||1,029,110|||1,039,101| |Losses / (Gains) on revaluation
of investments||||||||1,683,400|||(1,610,210)| |Loss/(Profit)
on sale oftangible Asset|||||||||||(13,377)| |(Increase)/Decrease
in stocks||||||||5,649|||(73,327)| |(increase)/Decrease
in debtors||||||||(11,658)|||(334,776)| |Increase/ Decrease
in creditors||||||||243 906|||890357| |Net cash
rovided
b
/ used
in o eratin|activities|||||||1465067|||2 584 340| ## ## ##