2025-12-31-accounts

ICULr 7831 Report and financial statements for the year ended 31 December 2025 Reglstered Company Number 01666751 Registered Charity Number 513238

Yorkshire Agricultural Society Report and financial statements for the year ended 31 December 2025 Contents Legal and adminislralive information.... Members of Council, Trustees, Commillees and Subsidiaries Trustees, Report Independent auditors, report Consolidated statement of financial activities Consolidated and Society balance sheets Consolidated Slalemeril of cashflows............ Accounting policies.......................................... Notes to the financial slalemenls 24 5-18 19-21 22 .23 .24 . 2&29 .. 2￿7

Yorkshire Agricultural Society (Reg. no. 01666751) Legal and administrative information Constitution The Yorkshire Agricultural Society is a company limited by guarantee and a charity governed by its Articles of Association. Charity number 513238 Company Registration Number 01666751 Chief Executive A L Nixon Regislered Office Regional Agricultural Cenlre Great Yorkshire Showground Harrogate HG2 8NZ Auditors Azels Audit ServirEs Ltd 12 King Street Leeds LS12HL Solicitors: Mccormicks Scottsdale House Springfield Avenue Harrogate HG12HR Raworths 89 Slalion Parade Harrogale HG11HF Bankers Barclays Bank 25 James Street Harrogale HG1 1QX Investmont advisors: LGT Wealth Management UK LLP 14 Cornhill London EC3V 3NR

Yorkshire Agricultural Society (Reg. no. 01666751) Members of Council, Trustees, Committees and Subsidiaries Members of Council President Nick Lane Fox, Bramham111 th July 2025- 17th July 20261 Geoff Brown MBE, Ripon1131h July 202¥ 11th July 20251 President Elect Nick Lane Fox, Bramham1131h July 2024- 11 th July 20251 Rodrica Slraker, Burton Conslable Hall111th July 2025- 17th July 20261 Show Director Rachel Coales, Baildon. Shipley End of current ear term North Yorkshlre Michael Atkin50n, Kirkby Malzeard, Ripon James Cooper. Dacre, Harrogale Frederick Fairburn, Rievaulx, York James Hopwood, Deighton, York Alice Liddle, Stainburn, Oiiey Peter Molyneux. Topcliffe Christine Ryder, Blubberhouse5, Harrogale Michael Smith, Ripley, Harrogale Tim Easby, Grewellhorpe, Ripon John North, Giggleswick Liz Hudson Flaxlon, York Richard Tasker. Murton, York 2026 2028 2026 2027 2028 2028 2026 2026 2027 2027 2027 2028 East Yorkshire Divina Fillingham, Driffield lan Gillial, Gembling, Driffield Fay Grace, Sledmere, Driffield Geoff Riby. Fraislhorpe, Bridlington Mark Richardson, Easinglon, Hull Sally Conner, Brandesburlon, York West Yorkshire Rob Copley, Purston, Ponlefracl Nick Faw¢ell, Clifford, W&therby David Green, Oakworth, Keighley Tom Rawson, Thornhill, Dewsbury Bob Richmond, Aberford, Leeds Martin Preston, Bingley, Wesl Yorkshire South Yorkshire Eleanor Durdy, Epworth, Doncaster Chloe Palmer, Foolow, Hope Valley Nick Grayson, Rawmarsh, Rolherham Co-optgd Members Geoff Brown MBE, Ripon Zulfi Karim. Saltaire, Bradford Martin Fish, Thirsk Stephen Crabtree Bolton Abbey Emma Throup, York Paul Russell, Mallon Duncan Berkshire, Ripon Kale Moore. Driffield Elizabeth Nelson, York 2027 2026 2026 2027 2028 2028 2026 2027 2028 2028 2027 2026 2028 2027 2026 2028 2028 2028 2028 2028 2027 2026 2026 2026

Yorkshire Agricultural Society (Reg. no. 01666751) Dr Dave George, Newcastle University Anna Longlhorp, Burland, Howden Philip Rowbollom, Wakefield Blair Wallace, Boroughbridge Andrew Wilson. York, 2027 2027 2027 2027 2028 Tim Whitaker. Askham Bryan College Danny Melters, Bishop Burton College ex-officio ex-officio North Yorkshire County Council representative Cllr Carl Les, Bedale ex-officio Yorkshire Federation ofyoung Farmers Club$ Lois Abbey, Long Marslon, York ex-officio Trustees Chair Paul Russell lappoinled May 251 Members Richard Rusby ICo-opled} Paul Russell Michael Smith ' Jarnes Cooper Peter Molyneux ' John North David Green Rachel Coales Comrnittees and Subsidiaries Audit and Investment Committee Helen Collin (Chair} Andrew Fallows Peter Molyneux Christy York Antonia Conseti Charitable Activities Committee Steven Crabtree (Chair, appointed May 25) Annie Croft David Green James Hopwood Ali¢e Liddle Nicholas Fawcell Angela Fowler-Jones {appoinled May 25) Nomination and Governance Committee Paul Russell (Chairl Allisler Nixon Rachel Coates

Yorkshire Agricultural Society (Reg. no. 01666751) President's Working Party Rob Copley (Chairl Nick Lane Fox John Stoddart-scott Simon Theakslon Paul Russell Remuneration Committee Michael Smith (Chairl . James Cooper Mark Farnsworth lappoinled 6 November 20251 Allisler Nixon Patricia Mullen YAS (Enterprises) Limited Directors Paul Russell (Chair) Allisler Nixon Rachel Coates Yorkshire Event Centre Limited Directors "Christine Ryder (Chairl Tom Mellor Mark Farnsworth Allisler Nixon James Mason Jonathan Bell lappoinled 17 April 20251 Denotes Member of Council

Yorkshire Agricultural Society {Reg. no. 01666751) Trustees Report for Year Ended 31 December 2025 The Truslees, who are also Directors of the Charity for the purposes of the Companies Act 2006, submit their Annual Report and audited consolidated aGcounls for the Yorkshire Agricultural Society {Ihe Company} for the year ended 31 December 2025. The Trustees confirm that the Annual Report {which also meets the requirements of a Direotor's Report) and financial statements comply with current statutory requirements. These accounts have been prepared in accordance with Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) {effeclive 1 January 20191 as detailed in the accounting policies. The aim is to link income and expenditure of each area of the Society's activities to give a clearer picture of what the Society does and the financial consequences of these actions. Reforence and Administrative information The Legal and Administrative Infomiation pages form part of this report. STRUCTURE, GOVERNANCE AND MANAGEMENT Constitution The Company is registered in England and Wales as a charitable company limited by guarantee, registered charity number 513238 and was set up by a Trusl Deed and is now governed by Articles of Association. The objects of the Society are.. To support and promote agriculture. rural and allied industries throughout the North of England, including championing the role of famiers as providers of high-quality produce and encouraging consumers to choose healthy and local produce. To advance and encourage agricultural research and greater understanding and empathy with famiing and the countryside amongst the general public and particularly children. To advance and encourage the protection and sustainability of the environment. To hold in pursuance of ils main objectives an annual agricultural show. For such charitable purposes as the Trustees in their absolute discretion see fit. Organisational Structure The Yorkshire Agricultural Society is owned and run by ils members who devolve the running of the Society initially to the Council by electing the majority of Council Members, who then elect the Trustees. Council consists of the following positions: President- commences office at the close ofthe Great Yorkshire Showfor a term of one year. President Elect- serves one year as President Elect then becomes President. East Yorkshire Members elect 6 representstives.

Yorkshire Agricultural Society (Reg. no. 01666751) North Yorkshire Members elect 12 representatives. South Yorkshire Members elect 3 representatives. Wesl Yorkshire Members elect 6 representatives. One third of these representatives are elected each year and the term of office is three years. Representatives may stand for re-election when their term of office ends. In addition. Council can co-opt up lo 20 members. Members are co-opted to Council for Iheir skills and experience to ensure that, by combining with other members of Council. there is a comprehensive range of skills and experience lo run the Society efficiently and effeclively. In recent years we have co-opted members of Future Farmers and Stewards of the Greal Yorkshire Show for a period of three years to increase their knowledge of the Society. This has been successful with a number Gonlinuing their involvement wilh the Society after Ihis initial term. There are currently eighteen co-opted members who are appointed annually. One member of council is appointed by North Yorkshire County Council {NYCC}, who holds office while they remain a councillor. Their appointment ￿MproveS communication between NYCC and the Society. The Principals of Askham Bryan College and Bishop Burton College are also co-opted on to Council. One member of Council is nominated by the Yorkshire Federation of Young Farmers Clubs for a period of three years. Council Responsibilities The Society's Council is principally consultative and forms an important line of communication bel￿een members and the Truslees enabling a wide representstion to be involved in the running of the Society. Council meets four times a year. The Council elects up to seven Trustees who musl be members of Council. The Council considers and comments on the longer-term strategy of the Society. Council comments on Society activities during the year, including a detailed review of the Great Yorkshire Show. Trustees In addition lo the members elecled by Council, the Show Director is an ex-officio Trustee. A further three Trustees can be appointed by co-option. The majority of Trustees musl be Council members and there are currently 8 Truslees, 7 who are Members of Council and 1 co-opted outside of council.

Yorkshire Agricultural Society (Reg. no. 01666751) Current membership is as follows.. - Meelin Attendance 2025: End of current ear term Possible Actual James Cooper John North 2025 2025 Michael Smith 2026 Peter Molyneux Richard Rusby (Co-opted} David Green 2027 2027 2027 Paul Russell (Council Co-opledl Ex-officio: 2027 Rachel Coates - Show Director Ex4officio Trustees are elected for a three-year term and can serve for a maximum of nine years. Each year, one third of the elected Trustees must retire and stand for re-election. The Chairman of Trustees can remain a Trustee after his term expires. for up to three more years. Co-opted Trustees are appointed for three years and may serve up to three t8rms. The President and Presidenl-Elect are both invited to attend Trustee meetings and sub- committee meetings, in order to increase their knowledge of the Society and to assist with their time in office. The Trustees are the key body with the legal responsibility for the strategic direclion and policy of the Charity and meet as often as required, however normally there are five meetings a year. Trustee Induction and Training With the increasing size and complexity of the Society it is important that the Trustees have the ne￿SsarY skills and experience to both fulfil their legal duties and ensure that the appropriate management and internal controls are in place for its efficient running. The Trustees review both their membership and their performance regularly and Iraining or professional advice is used as appropriate. When a new Trustee or member of Council is appointed, they have an induction meeting with the Chief Executive. This covers all the activities of the Society, future strategy and also their legal responsibilities and duties. Training is available for Trustees and Council members as required. Trustees, Responsibilities Company and charity law require the Trustees to prepare financial statements for each financial year, which give a true and fair view of the slate of the Society's affairs and the Group al the end of the period, and of the surplus or deficit for that period.

Yorkshire Agricultural Society (Reg. no. 01666751 } The Trustees confirm that suitable accounting policies have been used and applied consistently and that reasonable and prudent judgements and estimates have been made in the preparation of the financial statements for the year ended 31 December 2025. The Trustees also confirm that applicable UK accounting standards have been followed and that the financial statements have been prepared on a going concern basis. The Trustees have overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and olherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity, ensuring that the financial statements comply with the Companies Act 2006 and Charities Act 2011. The Trustees 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 and to provide reasonable assuran￿ that.. the methods and principles in the Charities Slalement of Recommended Practice {SORP) are observed. the Charity is operating efficiently and effectively. ils assets are safeguarded against unaulhorised use or disposition. proper records are maintained, and financial infomiation used within the Charity or for publication is reliable. the Charity complies with relevant laws and regulations. the systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include-. o a strategic plan and an annual budget approved by Ihe Trustees. regular consideration by the Trustees of financial results, variance from budgets, non- financial performance indicators and benchmarking reviews. delegation of authority and segregalion of dLJties. identification and management of risks. Day lo day responsibility for the management of the Society rests with the Chief Execulive and his staff. The Trustees are also responsible for the integrity of the corporate and financial information included on the Society's website. Legislation in the UK governing the preparation and disseminalion of financial statements may differ from legislation in other jurisdictions. The Trustees have the following sub-commiltees to assist their operation: Charitable Activities Committeè Oversees the delivery of the Society's charitable objectives. Audit & Investment Committee Oversees the audit process and the perfomianGe of the investment portfolio and its managers. Remuneration Committèe Oversees staff remuneration including benefits.

Yorkshire Agricultural Society (Reg. no. 01666751) Nomination and Governance Committee Oversees the governance of the Society and nominations and elections for office. All committees have Terms of Reference which are reviewed regularty. Subsldlary Companies The Society has Iwo subsidiary companies.. a} Yorkshire Event Centre Limited (YECI is the fundraising arm of the Yorkshire Agricultural Society. This company lets the Showground for events, conferences and exhibitions on a commercial basis as Pavilions of Harrogate and Yorkshire Event Centre. It also operates Fodder (the award-winning regional food shop and café} and Harrogate Caravan Park. YEC is also the managing agent of the Farm Retail Association (FRA) and the British Christmas Tree Growers Association (BCTGAI. bl YAS (Enterprises) Limited accounts for the non-primary purpose income of the Great Yorkshire Show. which is principally sponsorship. advertising and trade stand income. The net income of the trading subsidiaries is paid to the Society by way of Gift Aid. The Society operates in areas which ar6 not mutually exclusive.. Charitable activit185 and the delivery of public benefit., and Commercial activities to generate earnings to support our charitable work i.e. fundraising. Some of our activities combine both commercial and charitable activities, notably the Great Yorkshire Show, Fodder and The Managing Agents work. We also make all our customers aware that they are supporting a charity and can deliver their corporate and social responsibility goals by supporling us. OBJECTIVES AND ACTIVITIES Yorkshire Agricultural Society- Review of 2025 The Yorkshire Agricultural Society is an agricultural charity and has a straightforward business model. The trading surplus from our shows and other commercial activilies is allocated to either: fund our charilable activities, delivering public benefit. maintain and improve the Great Yorkshire Showground. Public Benefit and ChaTitable Activities The Trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the Society's aims and objectives and in planning future activities. The Society is here to deliver its Charitable Objecls contained in our Articles of Association {see page 5). Following a review of our activities we now deliver our public benefit in five main strands..

Yorkshire Agricultural Society {Reg. no. 016667511 Organising Educational Events for children and families We aim to improve understanding of farming and food and the important role farmers have, not only in producing our food, but in managing the countryside for the benefit of everyone. We split our educational events into the following main categories.. Shows - education as part of our shows. Primary- for primary school children and teachers Secondary and Apprentice - there is a greater emphasis on careers, aiming to make sure young people are aware of the variety and Importan￿ of opportunities in the sector. All our educational events are designed to be interesting and entertaining as well as improving and widening the understanding of the food and farming sector. Supporting other organisations and individuals working in the sectors: We do this mainly by: Sponsorship of evonls and conferences Awarding small grants Much of the sector is under resourced and YAS can give bolh financial and marketing support to events. This 'enabling finance, is aimed at helping and promoting food and farming. There is a formal application prO￿s8 overseen by the Charilable Acts'vities Committee. Details of the grants given are shown in note 6. Personal Development of Individuals in the Agricultural Industry With the pressure on famiers to adapt to changing funding schemes and produce more with less inputs, the sector needs well-lrained, high-quality people. The Society has a role in encouraging further training and personal development within the agricultural sector, as this is required to cope with the significant changes in farming. We also encourage young people to Gonsider careers in farming and related industries. We do this by.. Promoling careers in agriculture Developing skills and experience of those already in the industry. We offer opportunities for personal development for those in the industry by encouraging attendance and participation in a wide range of events and courses. For example.. Oxford Famiing Conferen Real Oxford Farming Conferencè NFU annual conference Groundswell Nuffield Famiing Scholarship Trust Worshipful Company of Farmers courses RABDF Entrepreneurs in Dairying programme. The Goodall Agri-Development Pathway continues, a fully funded training programme to support the development of farming's next generation. Helping young people to develop their skills and experience. improve their performance and prepare them for enhanced responsibilities as their career in agriculture evolves. 10

Yorkshire Agricultural Society (Reg. no. 01666751) We also organise training events on topics such as financial management. negolialion skills, dealing with the media and understanding your business. Knowledge Transfer Many of the Society's activities have an element of informal knowledge transfer and networking. For example, the Future Farmers of Yorkshire Nètwork which is primarily about bringing the industry together and personal development. is also an opportunity for members to learn from their peers. Formal and informal knowledge transfer is growing in importance, as the profitability of the sector comes under increasing pressure. It is important that farmers keep up io dale with technological advances and consider new techniques in Iheir business. The Farmer Scientist Network (FSN) is run by the Society and consists of a management board of farmers, scientists and academics. FSN brings together this expertise to idenlify problems and then promote practical solutions for farmers using sGientific advances and research. The main activities in 2025 were.. The Precision Agriculture Special Interest Group {PA SIG} funded by the Shared Prosperily Fund Ihrough Grow Yorkshire and the York and North Yorkshire Combined Authority. This group informs, promotes and encourages the adoption of the latest technology at a farm and land level through lacilitating the collaboration, innovation and knowledge exchange to improve land productivity and reduce carbon impact. The project finished March 2025. Forage for CH4nge project funded by Innovate UK to support upland farmers and help lo improve productivity and financial resilience. Hosting the Regenerative Agricullure Open Event 2025 bringing together famiers from across Northern England to explore practical approaches to regenerative farming. Continued development of the Innovation Area al the Great Yorkshire Show- to showcase and engage farmers with the latest innovations, lechnologies and research in the industry. Agri Student Equipment grants, supporting agricultural students in the North of England with their studie5 Wlth funds secured from The Lionel Du Pre Trust, a legacy fund administered by the NFU. Supporting the agricultural industry This includes a wide range of activities to help those in the industry in practical ways wilh issues affecting them and their businesses. Yorkshire Rural Support Network {YRSN) is funded by the Society and has continued lo support farming in the region. YRSN is a partnership of farming organisalions, charities and voluntary agencies that together promote and provide sources of help - whether practical, financial, medical or emotional - lo those who live in farming and rural communities.

Yorkshire Agricultural Society (Reg. no. 016667511 The Network holds farming community lunches, farming memories events and supports the delivery of free farmer health checks at events. In 2025 il continued lo tackle rural isolation of the over 50s through the Yorkshire Farmers Gathering and hosted a series of 'Supper on US, events, giving farmers the opportunity to get off farm. The network also continued its work with Cumbria charity F3A to deliver First Aid training across Yorkshire. The Network's Women in Farming group holds a summer social and an annual autumn gathering in October, with support from sponsors. Women In Farming maintains a digital presence to keep its members connected all-year round, including a private Facebook community and a series of Talking Heads video episodes. Future Farmers of Yorkshlre IFFY}- this thriving neI￿Ork has over 1,000 members including farmers, vets and others working in allied industries and is run by a management board drawn from its membership. The Society provides funding and management support for the group. The network hosted a number of evenls and debates throughout the year including the flagship breakfast meeting al the Great Yorkshire Show which saw an expert industry panel discuss how famiers can drive profitability during a time of significant change. The most recent debate held was on the subject 'Tradition versus Technology: The Future of Farming Yorkshire,. A number of bursaries were also awarded to members to altend high-profile industry events and a mentorship scheme matches younger agricultural professionals with more eXperIen￿d mentors lo help guide their professional development. In 2025, members also had a round table discussion with the Minisler of State for Food Security and Rural Affairs Daniel Zeichner raising key issues such as biosecurity. rural mental health. supply chain faimess and inheritance tax. Members write regularly in The Yorkshire Post and various training courses are offered with the most recent being on farm tenancy training and G.R.l.P (Goals. Reality, Insights, Planning) training. FFY are recognised as an influential group for those who are passionate about farming and want to be part of a successful, fotward-lhinking industry. Yorkshire Food, Farming and Rural Network IYFFRN)- Ne￿Ork members include industry bodies such as the NFU, CLA as well as privale sector organisations and the public sector. The Network is the Defra nelwork in Yorkshire and feeds back local issues and concerns to Defra's farming and rural team al a local and national level. The Network meets regularly bringing together food, famiing and rural stake holders in Yorkshire and issues monthly newsletters providing relevant and valuable content lo help ensure a joined up holistic approach for rural Yorkshire. In 2025 the Network continued to provide funds for training forfarmers through the Partnership Investment Fund Legacy. Courses for 2025 included.. CEVAS Training and in collaboration with the Farmer Network training in Ihe safe use of sheep dip, in Rodenticides, and in Animals in Transit The Ne￿Ork also hosted Mayor David Skaith {York & North Yorkshire Combined Authority), Mayor Tracy Brabin (West Yorkshire Combined Authority}, Cllr Anne Handley {Leader, East Riding of Yorkshire Council), Rt Hon George EustlGe (Former Secretary of Statel, Cllr Claire Douglas (Leader, City of York Council), Katie While OBE MP {Leeds North Westl, Graham Stewart MP (Bevedey and Holdernessl. Sir Julien Smith MP {Skiplon and Ripon), and Colin Blackburn {Assistant Director for Housing, Infrastructure and the Environment, South Yorkshire Mayoral Combined Aulhorilyl at the Great Yorkshire Show, enabling these senior officials to meet with grassroots farmers.

Yorkshire Agricultural Society (Reg. no. 01666751) ACHIEVEMENTS AND PERFORMANCE Agricultural Show Following on from the success in 2024, this was the 5th Great Yorkshire Show held over four days with a capped attendance of 35,000 people on the showground each day, ensuring a high-quality experience for all. It is test8ment to the Show's enduring popularily that, again, the Show was again a sell-out. 11 was a pleasure to host the Lord-Lieutenants of North and Wesl Yorkshire, Jo Ropner and Ed Anderson CBE. Financially the Show made a significant contribution with gross income of £4,617k (2024.. £4.532kl. The show remains one of the premier agricullural shows in the UK welcoming top level industry leaders including the Minister of Stale for Food Security and Rural Affairs Daniel Zeichner as well as MPS including Ilkley and Keighley's Robbie Moore, Shipley's Anna Dixon, Beverley and Holderness, Graham Stuart. Skipton and Ripon's Sir Julian Smith and Harrogale and Knaresborough's Tom Gordon., and senior figures from the NFU, AHDB, CLA and RPA. Throughout the week, the Show was also visited by various local government officials and faith leaders. Membershlp Subscriptions The Yorkshire Agricultural Society is a charity owned and run by its members and their support is the foundalion stone of the Society. Membership income was £737k in 202512024.. £647kl. having recovered from the effects of the Covid Pandemic in 2020 and 2021. Membership numbers were again capped in 2025 to ensure a high-quality experience for our members. Our membership gives us an important voice in the industry and underlines the support the Society and the Great Yorkshire Show has throughout Ihe region. Investment Income We have a stock market portfolio, which is managed by professional fund managers, and their mandate includes a requirement to generate investment income. In 2025 this income tolalled £474k12024= £427kl and represents a retum of approximately 3 % on capilal. VAT The Society's dispute with The Commissioners for Her Majesly's Revenue and Customs {HMRCI. over whether the supply of admission lickels to the Great Yorkshire Show qualifies for exemption, was finally settled in eady 2025. In 2023 the Society sought repayment of overpaid output VAT of £202k in relation to admission lickets for the 2016 Great Yorkshire Show. HMRC, however, rejecled this claim, taking the view thal the Sociely owed unpaid output VAT on admission tickets for the 2017 Great Yorkshire Show onwards. The Society appealed HMRC'S view. The case went to tribunal in January 2023. The Firsl-tier tribunal and subsequent HMRC appeal to the Upper Tribunal both ruled in favour of the Society. As a result of these rulings, HMRC repaid to the Society the overpaid output VAT of £202k. However, HMRC rnade another appeal to the Upper Tribunal which in January 2025 decided in favour of the Society. The deadline for HMRC to seek leave to further appeal passed on 8 February 2025 without them so doing and, therefore, the matter is finally settled in the Society's favour.

Yorkshire Agricultural Society (Reg. no. 01666751) Income from Trading Activities Our commercial trading operations are an important part of our finan￿S. However 2025 proved to be a challenging year with overall income of £6,647k {2024'. £7,700kl. There are five main strands lo our activities.. Yorkshire Event Centre This covers the letting of the two main exhibition halls and the surrounding areas. Turnover was £2,049k in 202512024.. £2,332kl. Unfortunately, a number of key events did nol return in 2025 for reasons outside of the organisalion's control. Pavilions of Harrogate Pavilions of Harrogate operales 14 function rooms ranging from 20rn to 4,000 m which were originally built for the Great Yorkshire Show. Bookings for social events including funerals. weddings, parties and dinners remain strong, as well as corporate bookings. Total income was £1,468k, slightly down from £1.480k in 2024, its highest ever annual lumover year. Fodder Fodder provides both an important source of income for the Society but also a great opportunity to promote the best of food and farming in Yorkshire. Whilst Fodder was closed for a number of weeks in early 2025 due to the refurbishment, the challenging economic environment and cost of living increases did affect our Gustomer buying behaviour along wilh new local competition. Fodder turnover was £2,922k, down from £3,531 k in 2024, its highest ever annual turnover year. Fodder stocks over 350 local suppliers which helps lo promote the role famers and producers play in producing high qualily. nutritious food. Managing Agents We are managing agents oflhe Farm Retail Association (FRA) and the British Christmas Tree Growers Association (BCTGA) where we manage these associations on behalf of their members. In 2025 we took the decision not to renew our managing agent contract for the Nalional Farm Attractions Network (NFANI. As a result, total income for Managing Agents decreased to £185k from £228k in 2024. Harrogate Caravan Park Harrogate Caravan Park had its most successful year improving on last year's most successful year. The popularity of holidaying at our caravan park in Harrogale continues to grow and lurnover increased to £324k (2024.. £301 kl. other Showground Income Other Showground Income represents renls from a range oflenants on the Showground. The Society owns the Showground and surrounding areas totalling approximately 340 acres. Our aim is to generate income in a way that complements our other operations. Income was £181k in 2025, slightly down from £209k in 2024. 14

Yorkshire Agricultural Society {Reg. no. 01666751) Financial Review Despite holding another successful Great Yorkshire Show the necessary closure of Fodder due to refurbishment works in the first quarter of the year, combined with increases in the minimum wage and the significant increase in National Insurance costs made 2025 a challenging year financially, for the Society. The Great Yorkshire Show missed its financial targets and whilst Pavilions of Harrogale matched its best year and Ihe Harrogale Caravan Park had its most successful year ever in terms of turnover. revenue for Fodder arFd the Yorkshire Event Centre was down on 2024. The Society however was able lo continue to invest in Ihe showground facilities and in its charitable activities. Unrestricted charitable expenditure was £587k in 2025 slightly down from £611 k in 2024. This meant that overall, in our unrestricted activities, we had a net deficit of £202k12024: surplus of £212kl. Capital expenditure was £907k in 202512024: £420kl and with a depreciation charge of £1,111 k 12024.. £1,073k) this contributed to a very strong cash inflow which enabled us to make loan repayments in the year of £472k 12024.. £1,159k}. There was a surplus on revaluation of our portfolio and investment properties of £970k which meanl, despite the disappointing trading performance, that total balance sheet funds increased by £729k to £35,909k. Whilst disappointed with the financial performance in 2025 the Trustees are satisfied the Society's financials remain in a strong posilion and the Society maintains a solid plafform to support farming and invesl in our Showground facilities. Fundraising Details of ourfundraising activities are provided within the accounting policies section of the accounts. Plans for 2026 The prospects for 2026 looks more promising with a budget that returns to a trading surplus of £149k. The Society started the year on a very positive nole with its first ever farniing conference, The Yorkshire Farming Conference. 2026 will also end on a positive note with another brand-new Society event lo promote and encourage careers in agriculture, as the Society continues to look al ways to ensure its charitable activities remain relevant and impacrful. With the Hall 1 loan fully repaid in 2025, ash flow generation remains strong and will fund a refurbishment of the takeaway offer for Fodder. 2026 will also see the installation of 1,536 solar panels on the showground which will reduce electrical consumption by around 40°/o and generale savings in utility costs of around £130k. Investment Policy and Returns The Society has a portfolio of investments which are held in support of its charitable activities. Our portfolio is invested in LGT Wealth Management's Standard Capital (Offshore) Income Fund. Our investment aims are to produ￿ income and capilal growth to support the Society's charitable activities without taking undue risks. The performance of our investments and our investment fund managers is closely monitored by our Audit and Investment Committee. There are detailed investment objectives for our fund managers which are reviewed regularly by the Audit and Investment Committee. Nearly all markets had another volatile year. Despite this, there was a revaluation surplus on our investments of £970k {2024'. £539kl. Investments al Ihe year-end, were £14,508k {2024.' £13,596kl, an overall increase of £912k.

Yorkshire Agricultural Society (Reg. no. 01666751) Resep4es Note The Truslees continually review the Society's Reserves Policy considering the Society's current activities, future plans and the overall economic climate. The SoGiety has been run prudently for many years and on 31 December 2025 the Society had free reserves of £14,029k (2024- £13,056kl. The Group has total tangible fixed assets of £20,467k (2024.. £20,672k). Investment properties of £1,1 Ook {2024.' £1,1 Ook) and stock market investments of £14,508k12023'. £13,596k). Most of these investments were funded by a property sale, but their capital growth and income have enabled us lo continue to expand our charitable work and invest in our Showground facililies. The investments generate an important stream of income. The Truslees believe the current level of reserves is satisfactory. The Society is in a strong financial position. but the COVID pandemic underlined the necessily for having solid financial foundations in place. Unreslricted funds total £35,597k12024= £34,828k) and in addition there are restricled funds of £312k (2024.. £352k). The majority of this relates to a grant received towards the cost of building the Regional Agricultural Centre and Fodder and is released in line with depreciation on Ihis building (see note 18). Freehold property, excluding the investment properties, is included in the financial statements at cost and this has nol been revalued as the Society does nol intend lo dispose of the Showground. Employees and Volunteers The Society had an average number of 10912024'.106} permanent staff (see note 10), both full and part-time. This is supplemented by many temporary and sub-contracted staff throughout the year as we manage the peaks and troughs in activity levels. Our staff are key lo our success allowing us to deliver a high level of customer service across our diverse activities. The Society is also supported by many volunleers who willingly give their time and would not be able to function without their experience and commitment. The Trustees would like to express their sincere thanks to all the volunteers and slaff. It is reassuring to the Trusteès that they can rely on this knowledge and enthusiasm throughout the year to help deliver the Society's objeclivos. Pay Policy for Senior Staff Our approach to remuneration is designed to ensure we can allract and retain talented and motivated people lo run our operations efficiently and deliver our strategic goals. We aim to treat staff fairly and consistently across the organisation. Salaries are competitive and bench marked with both the private and not for profil sectors. Our Remuneration Cotnmittee oversees salary increases to ensure we are competitive and in line with current employment practices. There is a system of staff appraisals to monitor performance. 16

Yorkshire Agricultural Society (Reg no. 01666751) Risk Management The Trustees have a risk management strategy which comprises an annual review of key risks to the Society. The strategy identifies and establishes systems and actions to mitigate those risks and implement procedures designed lo minimise any polential impact on the Society should those risks materialise. A register has been prepared covering significant risks using the accepted criteria of likelihood of occurrence and polenlial impact on Society activities. This is kept under review with a formal update being performed on an annual basis. Key risks are documented and where necessary, plans to mitigate them have been introduced. A great deal of time is spent lo ensure our Health and Safety stsndards are among the highest in the industry. In 2025 the Society appointed a Health and Safety Officer and we have a Health and Safety Committee made up of representatives from all sections of the business. Health and Safety is discussed at every Trustee meeting and other meetings where relevant. All staff are given appropriate training and consultants are used to assist with this process and add an allemalive perspective. The number of accidents to either staff or visitors is very low, and our objective is to maintain this record. Accidents and near misses are investigated by the Health & Safely Officer and these reports are used lo try and ensure we learn from them. Rolated Parties The Charity. as noted earlier, has two wholly owned subsidiaries. YAS {Enlerprisesl Limited and Yorkshire Event Centre Limited. The relationship with the subsidiary companies is by legal agreements and included within these is that any available surplus is paid by Deed of Covenant to the Society. The Yorkshire Agricultural Society works with many bodies within the rural sector, but on an independent basis and would not consider these as related party transactions. With the wide-ranging interests of members of CoLJncil, one would expect an interaction with the individuals and organisations they represent. These are carried out at arm's length and note 22 discloses any such transactions. Statement of disclosure of information to auditors The Trustees confirm that, at Ihe date of Ihe approval of thesè financial statements, so far as they are aware.. there is no relevant audit infomiation of which the Group's auditors are unaware,. and they have taken all the steps they oughl lo have taken as Directors, in order to make themselves aware of any relevant information and lo establish that the Group's auditors are aware of that information. Auditors The auditors. Azets Audit Services Limited, are deemed re-appoinled under section 487(21 of Ihe Companies Act 2006. 17

Yorkshire Agricultural Society (Reg. no. 016667511 Strategic Report In accordance wilh section 414C {111 of the Companies Act 2006 (strategic Report and Directors, Report) Regulations 2013, the Company has prepared the Trustees, Report lo incorporate a Strategic Report, which includes information Ihat would have previously been included in the Trustees, Report. The Trustees aulhorise both Ihe Strategic Report and the Trustees, Report below. By order of the Trustees A L Nixon Chief Executive Dated 23 April 2026 18

Yorkshire Agricultural Society (Reg. no. 01666751) Independent Auditors, Report to the Members of the Yorkshire Agricultural Society Opinion We have audited the financial statements of the Yorkshire Agricultural Society (the 'Charitable Company and its subsidiaries (Ihe 'Group'l for the year ended 31 December 2025. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the Group and Charilable Company's affairs as at 31 December 2025 and of its income and expendilure for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UKI) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group and Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe Ihat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial slalements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively, may cast significant doubt on the Group and Charitable Company's ability lo continue as a going concern for a period of at least twelve months from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Other information The Trustees are responsible for the other infomiation. The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other infomation and, except lo the extent olhenmise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the olher information is materially inconsislent with the financial statements. or our knowledge obtained in the audit or otherwise appears to be materially mis-stated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether there is a material misslalement in the financial statements or a material misstatement ofthe other information. If, based on thework we have performed, we conclude thal there is a material misstatemenl of this other informalion, we are required to report that fact. We have nothing to report in this regard. 19

Yorkshire Agricultural Society (Reg. no. 01666751) Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit-. the information given in the Trustees, Report lincorporaling the StralegiG Report and the Director's Report) for the financial year for which the financial slatements are prepared is consistent with the financial statements. and the Trustees, Report (incorporating the Strategic Report and the Director's Report) has been prepared in accordance with applicable legal requirements. Matters on which we are rèquired to report by exception In the light of the knowledge and understanding of the Group and the Charitable Company and its environment obtained in the course of the audit, we have not identified material misstalements in the Trustees, Annual Report, which incorporates the Strategic Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report lo you if, in our opinion.. adequate accounting records have not been kept by the Group and Charitable Company or returns adequate for our audit have not been received from branches not visited by us-, the Group and Charitable Company's financial statements are not in agreement with the accounting records and returns., certain disclosures of Trustees. remuneration specified by law are not made., or we have not obtained all the infomiation and explanations necessary for the purposes of our audit. Responsibllities of the Trustees As explained more fully in the Trustees. responsibilities statement, Ihe Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal Control as they determine is necessary to enable the preparation of financial statements Ihal are free from material misstatement, whether due to fraud or error. In preparing the financial statements, Ihe Trustees are responsible for assessing the Group's and the Charitable Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Trustees either intend lo liquidate the Group or the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due lo fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarante8 that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement where il exists. Misstatements can arise from fraud or error and are considered material if, individLJally or in the aggregate, Ihey could reasonably be expecled lo influence the economic decisions of users taken on the basis of Ihese financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. www.frc.org.ukJauditorsresponsibilities. This description foms part of our auditor's report. Extentto which the audit was considered capable of identlfylng irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to delecl material misstatements in respect of irregularities, including fraud. 20

Yorkshire Agricultural Society (Reg. no. 01666751) We obtain and update our understanding of the group, ils activities, ils control environment. and likely future developments, including in relalion to the legal and regulatory framework applicable and how Ihe group is complying with that framework. Based on this understanding, we identify and assess the risks of material misslatement of the financial ststemenls, whether due to fraud or error, design and perform audit procedures responsive lo those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the group that were contrary lo applicable laws and regulations. including fraud. In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included: Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud., Reviewing minutes of meetings of those charged with governance., Assessing the extent of compliance with the laws and regulalions considered to have a direct material effect on the financial statements or the operations of the group through enquiry and inspection.. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations- Perfoming audit work over the risk of management bias and override of controls, including testing of journal entries and other adjuslmenls for appropriateness, evalualing the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias., and Performing audit work over the timing and recognition of income and in particular whether it has been recorded in the correct accounling period. Because of the inherenl limitations of an audit, Ihere is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial stalements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecling a material misstatement resulting from fraud is higher than for one resLflling from error, as fraud may involve collusion, forgery, intentional omissions, Use of our report This report is made solely lo the Charity's members, as a body, in accordance wilh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we rnight state to the Charity's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest exlenl pemiitted by law. we do not accept or assume responsibility lo anyone other than Ihe Charity's members as a body, for our audit work, for this report, or for the opinions we have formed. Jessica Lawrence (Senior Statutory Audilorl For and on behalf of Azets Audit Services Limited Chartered Accountants Statutory Auditor 12 King Street Leeds LS12HL 21

Yorkshire Agricultural Society (Reg. no. 01666751) Consolidated statement of financial activities (incorporating consolidated income and expenditure account) for the year ended 31 December 2025 2025 2024 Notas Unr•strlcted fund$ Re5tr1cted fLtnds Total Unrestrlcted funds RÈStrI￿ed fund$ Totsl Income from.. Donations, legacies and grants Income from other trading Activities- 6,177 17,275 23,452 225 29,2SO 29,475 Commercial trading operations Other showground income Income from Charitable Activities: Income from Agricultural Shows Membership Subscriptions Income from Investments 6,647,325 6,647,325 7,699,586 7,699,586 181,168 1B1,168 209,277 209.277 4.755,405 4,755,405 4,531,503 4,531.503 736,651 736,651 646,930 646.930 474,002 474,002 426,668 426,688 Total income 12,800,728 17.2rs 12,818,003 13,514,189 29,250 13,543,439 Expendlture on.. Commercial trading operations Other showground expenses 7,486,321 7,486.321 8,002.831 8,002,831 87,199 87.199 76.779 76,779 Investment management costs Expenditurè on Charltable aGtivitl85= 91.090 91,090 97,190 97,190 Expenditure for agricultural shows Membership services Other Charitable activities 4,504.658 4,504,658 4,273,053 4.273,053 24S,548 245,548 241,333 241,333 587,474 56,750 644,224 610,966 54,622 665.588 Total expenditure Net Income I (Expenditure) before Inv•stment gains 13,002,290 56,750 13,059,040 13,302,152 54,622 13,356,774 1201,5621 139,4751 (241.0371 212,037 125,3721 186,665 Nel gains I (losses) o 12 970,375 970,375 538.989 538.989 Net Income I (Expenditure} for the year Reconciliation of funds 768,813 139,4751 729,338 751,026 125,3721 725,654 Total funds brought forward 34,827.964 351,740 35,179.704 34,076.938 377.112 34,454,050 Total funds carried forward 18, 19 The Statement of Financial Activities includes all gains and losses recognised in the year and complies with the requirement for an income and expenditure account under the Companies Act 2006. 35,596,777 312.265 35,909,042 34,827,964 3S1,740 35,179,704 22

Yorkshire Agricultural Society (Reg. no. 01666751) Consolidated and Society balance sheets as at 31 December 2025 Notes Group 2025 Group 2024 Soclety 2025 Society 2024 Flxed assets Tangible fixed assets 11 20,467.425 20,671,620 20,336.977 20,572.321 Investments 12 14,508.368 13,596,058 14,558.369 13,646.059 Investment Propety 12 1,100.000 1,100,000 1.100,000 1.100,000 36,075.793 35,367,678 35,995,346 35,318,380 Current assets Stocks 13 123,998 92,567 3,679 2,902 Debtors 14 939,105 822,860 582.867 285,215 Cash al bank and in hand 1.475,871 2,035,318 1,151.371 1,872,047 2.538,974 2,950,745 1,737,917 2,160,164 Creditors - amounts falling due within one year 15 {2,705,725) {2,886,9391 {1,761,303} 12,056,375) Net current assetsl{Ilabllitiesl 1166,751) 63,806 123.3861 103,789 Credltors - amounts falling due after one year 16 1251,7801 1251,7801 Net assets 35,909.042 35.179,704 35,971.960 35,170,389 Funds Unreslricled funds 19 35,596.777 34,827.964 35.659,695 34.818.649 Reslricled funds 18119 312.265 351,740 312,265 351,740 Total funds 35.909,042 35,179,704 35.971.960 35,170,389 The financial statements on pages 22 10 47 were approved by the Trustees on 23 April 2026 and were signed on ils behalf by.. P Russell P Molyneux Members of the Trustees 23

Yorkshire Agricultural Society (Reg. no. 01666751) Consolidated Statement of Cash Flows for the year ended 31 December 2025 Note 2025 2025 2024 2024 Cash Provided by operating activitles 24 287.883 1,106,476 Cash flows from Investing activities.. Dividends and interest received 474,002 426,668 Purchase of plant, property and equipment (906.9211 1419.9291 Sale of Fixed assets 3,000 {Increasel1d￿rea$e in cash within Investments. {3,7271 (6,9891 Proceeds from sale of investments 61,792 65.865 Cash Provlded by l {used Inl investing activities 1374,8541 68,615 Cash Flows from financing activitles: Repayment of Bank Loans {472,476} (1,159,006) Cash (used Inl financlng activities 1472,476} {1.159,0061 (Decreasellincrease in cash and cash equivalents in the year 1559,447} 16,085 Cash and cash equivalents al the beginning of the year 2,035,318 2,019,233 Total cash and cash equivalents at the end of the year 1,475,871 2,035,318 Analysis of changes In net cash - group Cash al bank and in hand 1.475,871 2,035,318 Borrowing excluding overdrafts 1472,4761 1,475,871 1,562,842 24

Yorkshire Agricultural Society (Reg. no. 01666751) Accounting policies The principal accounting policies adopted, judgetnents and key sources of eslimalion un￿rtainlY in the preparation of the financial slalemenls are as follows.. Company Information Yorkshire Agricultural Society is a company limited by gLJarantee and is a registered charity with the Charity Commission in England & Wales. The registered office is The Regional Agricultural Cenlre, Great Yorkshire Showground. Harrogale, HG2 8NZ. Accounting Convention The financial slalemenls have been prepared on a going concern basis in accordan￿ with Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 2019} {Charilies SORPIFRS10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, the Companies Act 2006 and the Charities Act 2011. On the grounds that the Charitable Company's results are consolidated into the Charitable Company's Group accounts the Charitable Company has taken advantage of certain exemptions conferred by section 1.11 of FRS102 as follows.. Exemption from presenting a slalement of cash flows as a primary statement to the financial slalemenls. Exemption from disclosing the carrying amounts of each category of financial assets and financial liabilities at the reporting dale as required by section 11.41 of FRS 102. The Charitable Company has also taken advantage of the exemption conferred by section 33.11 of FRS 102 allowing il lo not disclose transactions and balances within its group, on the grounds that those enlilies are related by virtue of having the same control as defined in 33.11lbl. Yorkshire Agricultural Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al cost or transaction value unless otherwise slated in the relevant accounting policy notes. The financial slalemenls are prepared in Sterling, which is the functional currency of the Charity. Monetary amounts in these financial slalemenls are rounded lo the nearest £1. Assets and liabilities are initially recognised al cost or transaction value, unless othe￿ise staled in the relevant a￿OUntIng policy notes. Going Concern The Trustees are constantly monitoring the financial position of the Group and Society. The Trustees have prepared budgets and cash flow projections which show continued profits and cash generation and are therefore confident that, at the lime of approving the financial slatemenls, the Group and Charity have adequate resources to continue in operational existence for the foreseeable future, and not less than one year from the dale of approval of the financial slalements. Group Financial Statements These financial slalemenls consolidate tho results of the Charitable Company and ils wholly owned subsidiaries, Yorkshire Event Centre Limited and YAS IEnlerprisesl Limited. The results of the subsidiaries are consolidated on a line-by-line basis. A Separate Slalement of Financial Aclivilies. or Income and Expenditure Account, for the charity itself is not presented as the Charity has taken advantage of the exemptions afforded by Section 408 of the Companies Act 2006. The amount of the surplus or deficit for the year shown within the Charitable Corllpany s fin8ncial slaletnenls is disclosed in note 7. Income Income represents all resources which become available to the Charity but exdudes gains on inveslmenls. 25

Yorkshire Agricultural Society (Reg. no. 01666751) Fundraising Section 162a of the Charities Act 2011 requires charities lo make a statement regarding fundraising activities. The legislation defines fundraising as "soliciting or otherwise procuring money or other property for charitable purposes" Such amounts are presented in our financial slalemenls within charitable activities which includes show day admissions, memberships, donations from individual supporters, corporate donations and legacies. Yorkshire Agricultural Society does not use any agents lo solicit donations and during the year ending 31 St December 2025, we received no complaints relating to the fundraising activitie5 of the charity. Grants and Donations Grants and donations, including government grants. where enlillemenl is not conditional on the delivery of a specrfic performance by the Charity, are recognised in when the Charity becomes uncondilionalSy enlilled to the funds, when it is probable that they will be received. and they can be measured with sufficient accLJracy. Commercial Trading Operations and other Showground Income Income from commercial trading operations and other Showground income is included in the period in which the Group supplies the goods or services. other Showground Income Rents receivable are accounted for on an accruals basis. Income from Investments Investment income is recognised on an accruals basis and is comprised of dividends declared and interest receivable during tho accounting period. Income from Agricultural Shows Income from agricultural shows is included in incoming resources in the period in which the show lakes place. Membership Subscriptions Income from membership subscriptions is included in incoming resources in the calendar year to which il relates. Expenditure Expenditure represents all costs incurred in the course of the Group's activitie5 but excludes gain￿lI05seSI on inveslmenls. Expenditure is included in the Statement of Financial Activities on an accruals basis inclusive of any VAT that cannot be recovered and has been classffied under headings that aggregate all cos15 related to the category. All direct costs have been allocated across the functional categories of expenditure in the Slalement of Financial Aclivilies. Other Charitable Activities This includes grants lo rural organisalions, educational events and agricultural research together with appropriate overheads. Expenditure is accounted for where Trustees have agreed lo pay the grant without condition and the recipient has a reasonable expectation that they will receive it. Support Costs Support costs comprise of all non-allribulable costs including Finan￿, Hurnan Resources, Information Technology, Marketing, Depreciation and Sile Maintenance. These costs have been allocated across the functional categories of expenditure on the basis of time spent and income and expenditure. Pensions The Society operates a defined contribution scheme for the employees of both the Society and ils subsidiary companies. Contributions are charged as an expense lo the Statement of Financia5 Activities in the period in which they fall due. Staff Costs The costs of short-lerm employee benefits are recognised as a liability and an expense where selllement of obligations does not fall within the same period. 26

Yorkshire Agricultural Society (Reg. no. 01666751) Investments Investments lolher than investment5 in subsidiaries) are staled al market value al the balance sheet dale. The Statement of Financial Activities includes the nel gains and losses arising on revaluations and disposals throughout the year. The long-lerm investment fund is intended lo be retained and only income from il used in pursuit of the Society's charitable objectives, including further Showground improvements, unless varied by the Trustees. consent for specific major projects. This fund is Irealed as a fixed asset for accounting purposes and carried al market value. The investment portfolio, as detailed further in note 12, is held to generate returns and gains for the Group and accordingly is designated as fair value through profil and loss l°FvfpL"l. Under this designation the portfolio Is revalueé al each period end lo its fair value. as determined by reference to quoted market prices and values determined by independent fund managers, with any gains or losses going through the Statement of Financial Activities. For the purposes of the cash flow statement, the short-lerm cash deposits held for reinveslmenl within the long- term investment fund have not been treated as cash, as they are a permanent part of this fund held specifically for reinvesting in listed investments. Investment properties, which are properties held lo earn rentals andlor for capital appreciation, are measured using the fair value model and are slated al their fair value al the reporting date. The surplus or deficit on revaluation is recognised in the Statement of Financial Activities. Investments in subsidiaries are stated al cost and the Trustees review the carrying value annually for indications of impairment. Fixed Assets and Depreciation Tangible fixed assets, costing more than £1,500, are initially recognised al cost and are subsequently measured at cost, nel of depreciation and any impairment losses. Depreciation is recognised lo write off the cost less the eslimaled residual value of tangible fixed assets by equal inslalmenls over their estimated useful economic lives as follows.. Freehold buildings Plant, vehicles and equipment 2510 50 years slraighl line 4 to 10 years straight line No depreciation is provided on land and assets under construction. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value and is recognised in the Statement of Financial Aclivilies. stocks Stocks of purchased goods are valued al the lower of cost and nel realisable value. Financial Instruments The Group has elected lo apply the provisions of Section 11 'Ba5ic Financial Inslrumenls, and Section 12'0ther Financial Instruments Issues, of FRS 102 to all its financial inslrumenls. Cash at Bank and in Hand Cash al bank and cash in hand includes cash and short-lerm highly liquid investments with a short maturity held for working capital. Bank overdrafts are shown wthin borrowing in current liabilities. Debtors Trade and other debtors are recognised al the selllement amount due after any trade discount offered. Prepayments are valued al the amount prepaid. Financial assets. other than those held al fair value through profit and loss, are assessed for indicators of impairment at each reporting end dale. 27

Yorkshire Agricultural Society (Reg. no. 01666751) Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the eslimaled future cash flows have been affected. The impairment loss is recognised in the income and expenditure account. Credltors, Loans and Provisions Creditors, loans and provisions are recognised where the Group has a present obligation resulling from a past event that will probably result in the transfer of funds to a third party and the amount due lo sellle the obligation can be measured or estimated reliably. Creditors, loans and provisions are normally recognised al their selllemenl amount after allowing for any trade discounts due. Financial Liabilities are only derecognised when. and only when, the Group's obligations are discharged. cancelled or they expire. Amounts recognised as provisions are best eslimales of the consideration required to sellle the present obligation at the reporting end dale. taking into account the risks and uncertainties surrounding the obligation. Fund Accounting Funds held by the Group are either-. Unreslricled funds- these funds can be used in accordance with the charitable objects al the discretion of the Trustees. Restricted funds - these funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the natLJre and purpose of each reslricled fund is included in note 18. Operating Leases Rentals payable under operating leases, including any lease incentives received, are charged lo the Statement of Financial Activities on a slraighl-line basis over the lease term. Critical Accounting Estimates and Judgements In the application of the Group s accounting policies, the Trustees are required lo make judgemenls. eslimales and assumptions about the carrying 8mounl of assets and liabilities that are not readily apparent from other sources. The eslimales and associated 8ssumplions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these eslimales. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The eslimales and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined as follows.. Critical Accounting Estimates Depreciation of Tangible Assets Depreciation policies have been sel according lo management's experience of the useful lives of the assets in each category, something which is reviewed annually. The Charity incurs expenditure on creating tangible fixed assets for use in the Charity with costs being incurred over a number of months. Management believe il is possible to segregate these costs into identifiable projects, and as such no deprecialion is charged on that project until il is brought into use. Legacy Income Legacies are recognised as income when probate has been granted, the Charity has established its enlillemenl lo the funds and where sufficient information is available lo allow il lo measure ils enlillemenl. 28

Yorkshire Agricultural Society (Reg. no. 01666751 } Critical Judgements VAT Dispute The Society's ongoing dispute with The Commissioners for Her Majesty's Revenue and Customs IHMRCI, over whether the supply of admission lickels lo the Great Yorkshire Show qualifies for exemption, was finally settled in early 2025. In 2023 the Society sought repayment of overpaid oulpul VAT of £202k in relation lo admission tickets for the 2016 Great Yorkshire Show. HMRC, however, rejected this claim, taking the view that the Society owed unpaid oulpul VAT on admission lickels for the 2017 Great Yorkshire Show onwards. The Society appealed HMRC'S view. The case went to tribunal in January 2023. The First-lier tribunal and subsequent HMRC appeal to the Upper Tribunal both ruled in favour of the Society. As 8 result of these rulings, HMRC repaid to the Society the overpaid oulpul VAT of £202k. However, the HMRC made another appeal lo the Upper Tribunal which in January 2025 decided in favour of the Society. The deadline for HMRC to seek leave lo further appeal passed on 8 February 2025 without them so doing and, therefore, the matter is finally settled in the Society s favour. Notes to the financial statements for the year ended 31 December 2025 Taxation The Society is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Society is potentially entitled lo lax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising. The trading subsidiaries are liable lo corporation tax on their chargeable profits. Current tax, comprising UK Corporation Tax, is provided al amounts expected lo be paid lor recovered) using the lax rates and laws that have been enacted or subslanlially enacted al the balance sheet dale. As all profits arising in the subsidiaries were Gift Aided lo the parent charitable company under a deed of covenant, no corporation lax arises. 29

Yorkshire Agricultural Society (Reg. no. 01666751} Analysis of income 2025 2024 Unre$tri¢ted funds Restricted funds Totsi Unresliicted ftjnds Re5tric18d funds Totsl Income from generated funds: Donatlons, legacies and grants 6,177 17,275 23,452 225 29,250 29,475 6.177 17,275 23,452 225 29,250 29,475 Income from trading a¢tlvities'. Yorkshire Event Centrg Limited income 6.647,325 6,647,325 7,699,586 7,699,586 Other showground Income 181,188 181,188 209,277 209,277 Income from charitable activities- Show admissions 2,435,346 2,435,346 2.316,948 2,316,948 Show livestock Income 247,723 247,723 267,823 267,823 Show trade stand Incomo 1,225,212 1,225,212 1.189,638 1,189,638 Show sponsorship and advertlsing 288,456 288,4 276,684 276,684 Show catering premiums 277,743 277,743 276,151 276,151 Other show income 280,925 280,925 204.259 204,259 4,755.405 4.755,405 4.531,503 4,531.503 Memborship Subscriptions 736.651 736,651 646,930 646,930 Income from investments 474.002 474,002 426.668 426,668 12.800,728 17,275 12 818,003 13,514,189 29,250 13.543,439 30

Yorkshire Agricultural Society (Reg. no. 01666751) Analysis of total expenditure 2025 2024 Unrestricted funds ReslriGted fund5 Total Unrestricted funds Re51ricted funds Tot81 Expondituro on trading adivitigs.. Yorkshire Events Centre Limited expenditure, (Note 81 5,091.055 5,091,055 5,587,660 5.587,66(1 Expendlture on charltable activitles.. Show sile costs 783,339 783,339 725,934 725,934 Show personnel costs 1,056,515 1.056,515 923,258 923,258 Show displays 261,703 261,703 277,329 277,329 Show prize money 257,260 257,260 250,836 250,836 Show printing and publicity 221,826 221.826 219,497 219.497 Show permanent staff costs 348,899 348.899 310,425 310.425 Show sundries 62,211 62.211 48,393 48,393 8,082,808 8,082,808 8,343,332 8,343,332 Other Charitable Activities 408,570 56,750 465,320 437,096 54.622 491,718 Direct costs 8,491,378 56.750 8.548.128 8,780.428 54,622 8,835,050 Support costs (Note 41 4,510,912 4.510.912 4,521,724 4,521,724 Total expendlture 13,002,290 56,750 13,059,040 13.302,152 54.622 13.35fj,774 31

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Yorkshire Agricultural Society (Reg. no. 01666751) Analysis of Other Charitable Activities (unrestricted funds) 2025 2024 1. Organising Educational Events Events 150,288 174,974 12,647 22,639 92,036 83.290 51,600 144,463 157,582 Primary SecondarylApprenlice 2. Supporting Other Organisalions and Individuals 3. Personal Developrnenl of Individuals 4. Knowledge Transfer 5. Supporting the Agricultural Industry 11,502 20,575 114,284 48,669 113,891 Total 587.474 610,966 Grants Payablg Other Charitable Activities indud8s the following grants payable.. 2025 2024 Institutional grant$ Nuffield Farming Scholarship Trust Yorkshire Rural Support Network Whirfow Hall Education Country Trust Sheffield Environm8ntsl SEM Heeley City Fami Just B 8,000 2,320 2,000 4,475 16,000 25,000 2,000 4,000 2,000 1,500 2,000 1,500 2,000 2,000 soo Megan's F.A.R.M Wensleydale Longwool Sheep Al Haadiyah Harrogate Nafferton Prirnary Yorkshire Hedgelayng Heeley City Fami Caring For Life Ayions Emb5ay Milk Shed Me8nwood Urban Valley Farm Solidarity Farm Sw21edale Mutton 1,000 1.500 1.000 1,322 2,000 2,500 1,600 1,000 1,250 1,000 1,000 1,000 1,000 1,000 2,270 36,237 Teeswater Sheep Breeders Brooklands School BD & A Horn6r Cookridge Primary School Chris Ford Ellie Roberts Sam Else Other grants payable16 paid in 20251117 in 20241 Total Grants Payabl• 6,925 66,425 34

Yorkshire Agricultural Society {Reg no. 01666751) Financial activities of the Charity The financial activities shown in the consolidated Slalemenl of Financial Activities on page 22 includes those of the subsidiary undertakings. A summary of the financial activities undertaken by the Charity alone is sel out below.. 2025 2024 Gross income 4,041.857 3,825,238 Gross expenditure 14,210,661) {3,638,5781 Net incomelllossl {168,8041 186,660 GainsllLossesl on investments 970.375 538,989 Net movamgnt offunds in ygar Total funds brought forward 801,571 725.649 35,170,389 34.444.740 Total funds Carried forward 35.971,960 35,170,389 Represented By.. Restrlcted funds 312,265 351,740 Unrestricted funds 35.659,695 34,818,649 Total funds 35,971,960 35,170,389 Commercial trading operations and investment in trading subsidiaries The wholly owned trading subsidiaries, Yorkshire Event Centre Limited and YAS IEnterprise51 Limited which are incorporated in the England and Wales. pay all of their taxable profits lo the Society by way of Gift Aid after deduction of amounts for future working capital requirements. The principal activities of Yorkshire Event Centre Limited comprise the commercial operations carried on al the Great Yorkshire Showground. The principal activities of YAS (Enlerprisesl Limited comprise the commercial activities carried out during the Great Yorkshire Show. The Charity owns the entire issued share capital of both companies. Yorkshire Event Centre Limited has issued share capital consisting of 50,000 ordinary shares of £1 each and YAS (Enterprises} Limited of1 ordinary share of £1. 35

Yorkshire Agricultural Society {Reg. no. 01666751) Commercial trading operations and investment in trading subsidiaries (continued) Yorkshire Event Centre Limited Summary of profit and loss account 2025 2024 Turnovor 6.945,379 7.875,861 Cost of sales and adminislralive expenses (7,017,613) (7,531.338) Net Ilossllprofit {72.2341 344,523 Gift Aid donation lo Yorkshire Agricultural Society {344,523) {Loss}Iprofit for the financial year {72,2341 Tho assgts and liabilities of the subsidiary wgre Fixed assets 130,448 99.299 Current assets 1,121,690 11,273,656) 11,082,529) 21,5181 50,716 121,5181 1,033.946 Current liabilities Total net {Ilabilities}lassgts Aggr9gate share capital and reserves 50,716 The total contribution made by Yorkshire Event Centre Limited lo the Society during the year amounted lo £1.879,052 12024.. £2,263,201). This comprises the amount paid lo the Society by way of Gift Aid ané for services and facilities provided by the Society. 36

Yorkshire Agricultural Society (Reg. no. 01666751) Commercial trading operations and investment in trading subsidiaries (continued) YAS {Enterprises) Limited 2025 2024 Summary of proflt and loss account Turnover 2,092.333 1,989,365 Cost of sales (824.184) {751,138) Gross profit Administrative expenses 1,268,149 1,238,227 17,6911 1,260.458 {5.632) Net profit Grfl Aid donation to Yorkshire Agricultural Society Proflt for the financial year The assets and liabilities of the subsidiary wera Current assets 1,232,595 11.260,4581 11.232.595) 505,286 (496,686) 8,600 482.756 Current liabilities (474,1561 Total net assets 8.600 Aggragato share capital and reserves 8.600 8,600 The total contribution made by YAS {Enlerprisesl Limited lo the Society during the year amounted to £2,084,642 12024.. £1,983,733). This comprises the amount paid lo the Society by way of Gift Aid and for services and facilities provided by the Society. Net movements in funds outstanding 2025 2024 The net movement in funds forthg year is stated after charglng Depreciation of tangible fixed assets 1,111.117 1,072.598 Auditors, remuneration for Audit 23,900 22.580 Other services Itaxalion, accounts preparation and payroll services) 25,899 22.034 Value of interest paid lincluded within support costs) 13,491 108,591 Operating lease charges 16,576 16,026 Of the lolal audit fee £12,10012024= £11,400} related lo the Society. 37

Yorkshire Agricultural Society (Reg. no. 01666751 } 10. Staff numbers, costs and Remuneration Policy 2025 2024 Number Nurnber The averag9 number of persons employed by the Group (inclusive of part tlme employegs} during the year was as follows Administration 48 45 Manual 61 Total employed 109 106 Casual employees, averaged over the year, numbered 2412024.'23}. 2025 2024 The aggregate payroll costs of both full tlme and ¢asual employees were as follows Wages and salaries 3.759.879 3,530,884 Social security costs 376,313 305,269 Pension contributions 323,238 309,546 4,459,430 4,145,699 The earnings of seven12024: four) employees, exceeded £60,000 as follows.. 2025 2024 Number Number £60,000- £70.000 £70,000- £80.000 £80,000- £90,000 £90,000- £100.000 £140,000- £150,000 The key management personnel of the parent Charity and the Group cornprise the Chief Executive, the Event Director. the Society Manager, the Financial Controller and the People & Culture Manager. The lolal employee benefits of the key management personnel of the Charity and the Group were £588,742 {2024.. £502,818). Other than as disclosed in note 22, no Trustees received any remLJneralion, expenses or benefits {2024'. nill. 38

Yorkshire Agricultural Society (Reg. no. 01666751) 11. Tangible fixed assets Frgehold land Showground facllltles Vehlcles and equlpment Règional Agricultural entre Total Grou Cost Al 1 January 2025 814,794 29,328,523 2,005,681 4,908,079 37.057.077 Additions 297,218 215,146 394,558 906,922 At31 December 2025 814.794 29.625,741 2,220,827 5,302,637 37,963,999 Dèpraclatlon Al 1 January 2025 13.182,350 1,556,690 1.646,417 16.385,457 Charge for the year 818,241 156,851 136,225 1.111,117 At31 Decernber 2025 14,000,591 1.713,341 1,782.642 17,496,574 Net book value At31 December 2025 814,794 15,625,150 507,486 3,519,995 20.467.425 Al 1 January 2025 814,794 16,146,173 448,991 3.261,662 20,671,620 39

Yorkshire Agricultural Society (Reg. no. 01666751} 11 Tangible Fixed Assets (continued) Freehold Showground land facilities Vahlcles and equipment Regional Agricultural entr8 Total Sociat Cost At 1 January 814,794 29,328,523 1,438,125 4,908,070 36,489,512 Additions 297,218 146,138 394,557 837,913 DiSPDsals At 31 December 2025 814,794 29,625,741 1.584,263 5,302.627 37.327,425 Dèprèclation Al 1 January 13,182,350 1,088,427 1,646,414 15,917,191 Charge for the year 818,241 118,792 136,224 1,073,257 Disposals At 31 December 2025 14.000,591 1,207.219 1.782,638 16,990,448 book value At 31 December 2025 814,794 15,625.150 377,044 3.519,989 20.336.977 Al 1 January 2025 814,794 16,146,173 349,698 3,261,656 20,572,321 The Showground is included in the financial slalemenls al cost. The Trustees have not revalued the Showground as they do not intend to dispose of the property. 40

Yorkshire Agricultural Society (Reg. no. 01666751) 12. Fixed asset investments 2025 2024 Group Listed investments Market value as al 1 January 2025 13,588.915 13.115.791 Additions Disposal proceeds (61.792} {65,8651 Nel investment gains I Ilossesl 970,375 538,989 Market value at 31 December 2025 14.497,498 13,588.915 Historical cost at 31 December 2025 13.609,039 10,438.659 Listed investments are represented by Listed investments 14.497.498 13,588,915 Total listed investments 14,497,498 13.588,915 Cash deposits 10.870 7,143 Investment Propety (see below) 1,100.000 1.100,000 15,608,368 14,696,058 UK Investment Property The Soclety and the Group 2025 2024 Market Value al 31 December 1,100,000 1,100,000 The investment properties comprise two cottages which sil on the perimeter of the Showground and these were re-valued by a local eslale agent in November 2021, resulting in the recognition of a gain lotalling £280.000. Society Investments held by the Society comprise of the above plus an amount of £50,001 12024= £50,001 } being ils investment in the wholly owned subsidiary companies (Yorkshire Event Centre Limited and YAS IEnlerprises} Limited al cost). 13. Stocks Group 2025 Group 2024 Society 2025 Society 2024 Goods for resale. bar and fuel stock 123,998 92,567 3,679 2,902 41

Yorkshire Agricultural Society (Reg. no. 01666751) 14. Debtors Group 2025 Group 2024 Society 2025 Society 2024 Trade debtors 398.784 643.520 39.717 40,998 VAT 386.558 7g,827 386,558 79,826 Prepayments and accrued income 153.763 99,513 145,580 76,064 Amounts due from group undertakir)gs 11,012 88,327 939.10S 822,860 582,867 285,215 15. Creditors- Amounts falling due within one year Group 2025 Group 2024 Society 2025 Society 2024 Trade creditors 427,574 471,(X)O 205.555 330,080 Other taxation and social security 88,568 87,335 88,568 87,335 VAT 511,331 405,270 144,904 Accruals 528,304 531,502 342,600 346,694 Re￿Ipts in advance - Show 377,572 393,938 Tickets & Subscriptions 309,673 288,872 309.673 288.872 Commercial operations 462.703 488,326 Bank loan (Note 17) 220,696 220,696 Amounts due lo group undertakings 814.907 637,794 2.705,725 2.886,939 1,761,303 2,056.375 42

Yorkshire Agricultural Society (Reg. no. 01666751) 16 Creditors- Amounts falling due after one year Group 2025 Group 2024 Society 2025 Society 2024 Bank loan due after one year 251,780 251,780 17 Maturity of borrowings- bank loan Group 2025 Group 2024 Society 2025 Society 2024 In one year or less 220,696 220.696 Between one and two years 251,780 251,780 Between two and five years 472,476 472,476 43

Yorkshire Agricultural Society (Reg. no. 01666751) 18 Restricted funds Group and Soclety 1 January 2025 Income Expenditure Deprgciation 31 December 2025 2025 Yorkshire Rural Support Network 15.222 14,409 19,6201 20,011 PIF 39,813 {30,063) 9,750 Funding for Regional Agricultural Centre Yorkshire Bee Pavilion 263,840 (15,8161 248,024 14,318 {3991 13,919 Yorkshire Federation of Show Societies 18,547 2,866 1852) 20,561 351,740 17,275 140.5351 <16.2151 312,265 Group and Soclety 1 January 2024 Income Expenditure Depr8ciation 31 December 2024 2024 Yorkshire Rural Support Network 11,362 26,930 123,070) 15.222 PIF 52.945 315 113,4471 39,813 Funding for Regional Agricultural Centre 279.656 (15.816) 263,840 Yorkshire Bee Pavilion 14.717 {399} 14,318 Yorkshire Federation of Show Societies 18,432 2,005 11,8901 18,547 377,112 29,250 138,407) (16,2151 351.740 Restricted Funds Funding for the Regional Agricultural Centre IRAC} relates to amounts received specifically for the development of the RAC. Owing to conditions around the use of the funds and ongoing reslriclions aroLknd the use of the RAC these funds are classified within reslricled funds and released in line with depreciation on the underlying assets. Garfield Weston Foundation is a family-founded granl-making trust which has been supporting charities across the UK for over 50 years, 11 has given money lo support an initiative to encourage young people lo sel up their own innovative businesses in rural areas, the countryside, villages or market towns. The Yorkshire Federation of Show Societies exists lo maintain contact. exchange ideas and information. and to deal with any problems and mallers of mutual interest in the running of agricultural shows throughout Yorkshire. The Yorkshire Rural Support Network is an organisalion aimed al bringing together a wide variety of organisations involved in helping relieve stress and anxiety within the rural community.

Yorkshire Agricultural Society (Reg. no. 01666751) The Yorkshire Food Farming and Rural Network secured legacy funding of up lo £80.000 from the Partnership Investment Fund Limited IPIFI lo offer a training support programme for the benefit of rural and farming SMES in North Yorkshire. 19 Analysis of Net Assets by Funds As at 31 December 2025 Unrestrictgd Restricted Total Tangible Fixed assets 20.467,425 20.467.425 Investments 14.508,368 14,508,368 Investment Property 1,100,000 1,100,000 Nel Current AsselsllLiabililiesl {479,0161 312,265 {166,7511 Long Term Creditors 35,596,777 312,265 35,909.042 As at 31 December 2024 Unrestricted Restrlcted Total Tangible Fixed assets 20,671,620 20,671,620 Investments 13,596,058 13,596,058 Investment Property 1,100,000 1,100,000 Net current AsselsllLiabililiesl 1287,9341 351,740 63,806 Long Term Creditors 1251,7801 (251,7801 34,827,964 351,740 35,179,704 Unreslricled funds include a revaluation reserve of £1.168,459 {2024.' £3,430.2561. 20 Commitments Capital Commitments The Society had capital commitments authorised and contracted as a131 December 2025 in respect of the development of Showground facilities of £507k12024'. £338k}. These commitments are all payable within one year. No provision has been made in the financial statements in respect of these amounts. 45

Yorkshire Agricultural Society (Reg. no. 01666751) Financial Commitments Al the reporting dale the Charity had oulslanding commitments for future minimum lease payments under non- cancellable operating leases. which fall due as follows.. 2025 2024 Due within 1 Year 16,577 7,816 16,577 24,392 Due between 2- 5 Years Total 24,393 40,969 The charity had entered into a mullilaleral guarantee in respect of the bank borrowings and ils fellow subsidiary companies. Al 31 December 2025 the bank borrowings covered by the cross guarantee amounted lo £Nil12024 £472,476). The bank loan was fully sellled in the year, more information can be seen in note 17. 22 Related Party Transactions P Russell. a Trustee, is CEO of Russells (Kirkbymoorsidel Ltd who had a trade sland at the Great Yorkshire Show at a cost of £4,324 {2024: £4,292), payable to YAS {Enlerprisesl Limited. R Copley, a Trustee urilil May 2025, is a director of Farmer Copleys Farm Shop Ltd from whom the Society purchased goods lo the value of £52512024.. £2,529). Mrs R Coales, Show Director and Trustee received an Honorarium of £12,00012024'. £8,000). 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 of both the Society and its subsidiary companies. Contributions are charged lo the Statement of Financial Activities as they become payable in accordance with the rules of the schemes. A salary exchange option is provided lo employees whereby exisling salary amounts can be exchanged for additional employer pension contributions. This has the impact of increasing employer contributions into the pension schemes. The pension cost represents contributions payable by the Society and amounted to £323.23812024'. £340,569). Contributions oulslanding al the year-end amounted lo £42,651 12024.. £46,212}. 46

Yorkshire Agricultural Society (Reg. no. 01666751} 24 Reconciliation of net movement in funds to net cash flow from operating activities 2025 2024 Nel movernenl in funds 729,338 725,654 Adjustments for: Income from investments (474,0021 1,111,117 {970,3751 1426,6681 1,072,598 1538,9891 13,0001 67,383 1305,6761 515 174 Depreciation charges Losses l {Gainsl on revaluation of investments Loss/lProfitl on sale of tangible Asset IlncreasellDecrease in stocks {IncreasellDecrease in debtor5 Increasel Decrease in creditors 131,431} 1116.245} Net cash rovided b gratin activities 287 883 1 106 476 47