BURWARTON & DISTRICT AGRICULTURAL SOCIETY LTD
Company Registration No: 208026 Registered Charity No: 518459
The Show Office, Burwarton, Bridgnorth WV16 6QJ
President Viscount Boyne DL
Vice President John Uffold
NOTICE IS HEREBY GIVEN:
The ANNUAL GENERAL MEETING OF THE COMPANY will be held on MONDAY 26 JANUARY 2026 7.30pm THE CLEOBURY NORTH VILLAGE HALL WV16 6RP
AGENDA
1. Apologies
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To approve the Minutes of the Annual General Meeting held on 27 January 2025
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Matters arising from the Minutes
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Chairman’s Report
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To receive and adopt the Directors’ Report and Statement of Accounts for 2025
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To elect Officers of the Company for the year
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To appoint Reporting Accountants to the Company
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To elect a Committee of Management for the year
(Nominations for election must be lodged in writing with the Secretary at the Show Office at least seven clear days before the date of this meeting and be made only with the Nominee’s consent)
9a. Propose the discussion to change the financial year to the calendar year. ie. currently the FY is 1 October to 30 September. The proposal is to change to 1 January to 31 December. Rationale: to ensure that all invoices for the current Show are included in the End of Year Accounts.
9b. Change the date of the AGM to the last Monday in March. Rationale: to achieve a clearer picture of the Accounts for the previous year.
10. Other relevant business
By Order of the Board MARY WILLIAMS, Company Secretary
22 December 2025
On completion of the meeting, a presentation will be given by John Uffold, former Chairman of McCartneys LLP and Rural consultant.
BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE)
CONTENTS
| Page | |
|---|---|
| Directors' and Trustees' Report | 1 - 2 |
| Independent Examiners Report | 3 - 4 |
| Profit and Loss Account | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 11 |
| For the information of the directors and trustees only: | |
| Detailed trading and profit and loss account | 12 |
BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE) COMPANY INFORMATION
REGISTERED OFFICE The Show Office, Burwarton, Bridgnorth, Shropshire. WV16 6QJ. INDEPENDENT EXAMINERS Silver & Co., The Hollies, 16, St. Johns Street, Bridgnorth, Shropshire. WV15 6AG. BANKERS Lloyds Bank Plc, Commercial Building, P.O. Box 1000, BX1 1LT. SOLICITORS Underhill, Langley & Wright., St. Leonard's House, St. Leonard's Close, Bridgnorth, Shropshire. WV16 4EJ.
BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 30th SEPTEMBER 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the unaudited financial statements for the year ended 30th September 2025. The trustees have adopted the provisions of the Statements of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in 2019 in preparing the annual report and financial statements of the charity.
Directors and Trustees
The Directors who served during the year were as follows:
M Clack B Williams
Structure, Governance and Management
The Company is governed by its Articles of Association and has a Committee of Management. The Committee of Management consists of 5 Officers (of which 2 are Directors), and 40 members of the Society who are elected each year at the Annual General Meeting. They are assisted by many members of the Society whose help on the Show Day cannot be evaluated financially.
Statement of Directors' Responsibilities
The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Company and charity law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the company's financial activities during the year and of its financial position at the end of the year. In preparing these financial statements the Directors are required to
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in operation.
The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Internal Control and Risk Management
The Board reviews the effectiveness of all material internal controls, including operational, financial and compliance controls and risk management systems.
The internal control systems are designed to meet the Show's particular needs and the risks to which it is exposed, to manage those risks and to provide reasonable assurance against misstatement or loss.
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BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS AND TRUSTEES (CONTINUED) FOR THE YEAR ENDED 30th SEPTEMBER 2025
Statement of Disclosure of Information to Independent Examiners
We, the directors of the company who held office at the date of approval of these Financial Statements as set out above, each confirm so far as we are aware, that:
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there is no relevant information of which the company's independent examiners are unaware, and
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we have taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant information and to establish that the company's independent examiners are aware of that information.
Objectives and Activities
The company's principal activity is the holding of agricultural shows for the general encouragement and promotion of agriculture for public benefit.
Achievements and Performance
The results for the year are set out in the attached statement of financial activities.
Financial Review
In accordance with previous years, the accumulated reserves are retained to meet any shortfall in future shows, and to guarantee expenditure committed to prior to each show.
An independent book-keeper 'Robins Resources' maintain the financial records of the company, in conjunction with the Show Manager.
Independent Examiners
A resolution for appointment of independent examiners of the charity will be put to members at the forthcoming Annual General Meeting.
By Order of the Board
……………………………..
M Williams, Company Secretary
…………………………….
Date
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INDEPENDENT EXAMINERS' REPORT TO THE MEMBERS OF BURWARTON AND DISTRICT AGRICULTURAL SOCIETY LIMITED
The Committee has requested that the historical layout and format are maintained for the benefit of members and as such do not comply with the provisions of Statements of Recommended Practice (2019) as published by the Charity Commissioners. A statutory version of these accounts to meet new SORP FRS 102 is available at the Show Office. The report on these accounts states that:
We have examined the financial statements of Burwarton & District Agricultural Society Limited for the year ended 30th September 2025, which comprises Statement of Financial Activities, Balance Sheet, the related notes and a Profit and Loss Account. These financial statements have been prepared under the historic cost convention and the accounting policies set out therein.
Respective responsibilities of Trustees and Independent Examiner
The Trustees (who are also the Directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:
a) examine the accounts under section 145 of the 2011 Act;
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b) follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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c) state whether particular matters have come to our attention.
Basis of Opinion
We conducted our examination in accordance with the Statement of Recommended Practice (2005) for Independent Examiners. The examination includes, on a test basis, amounts and disclosures in the financial statements, also an assessment of the significant estimates and judgements made by the Directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Company's circumstances, consistently applied and adequately disclosed.
We planned and performed our examination so as to make such limited enquiries of the officers of the Company as we considered necessary for the purposes of this report. These procedures provide only the assurance expressed in our opinion.
Opinion
In our opinion:
- a) The accounts are in agreement with those accounting records kept by the company under section 386 of the Companies Act 2006;
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INDEPENDENT EXAMINERS' REPORT TO THE MEMBERS OF BURWARTON AND DISTRICT AGRICULTURAL SOCIETY LIMITED (CONTINUED)
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b) Having regard only to, and on the basis of, the information contained in those accounting records:
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i. the accounts have been drawn up in a manner consistent with the accounting requirements specified in section 396(3) of the Act; and
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ii. the company satisfied the conditions for exemption from an audit of the accounts for the year specified in section 477(4) of the Act and did not, at any time within that year, fall within any of the categories of companies not entitled to the exemption specified in section 382 (1) to (6).
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c) We confirm that the accounts in this report are an extract and correspond with the Statutory Accounts.
Silver & Co Reporting Accountants Accountants, Taxation & Business Advisors
The Hollies 16, St Johns Street Bridgnorth Shropshire WV15 6AG
Date
4
BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30th SEPTEMBER 2025
| Note Incoming Resources Members Subscriptions Income from Agricultural Show Donations Grants and Covid Support P&L Investment Income Total Incoming Resources Resources Expended Agricultural Show Expenditure 2 Other Expenditure:- Fundraising & Publicity Management & Administration 3 Total Resources Expended Add: Profit on Sale of Asset Net Incoming Resources Less: Society Charitable Grants and Donations Net Increase/(Decrease) in Funds Society Fund Balances Brought Forward At 1st October 2024 Society Fund Balances Carried Forward At 30th September 2025 |
Unrestricted Funds £ 46,778 290,334 4,310 - 10,855 352,277 317,600 19,673 16,192 353,465 (1,188) - (1,188) (3,479) (4,667) 287,013 282,346 |
Restricted Funds 2025 2024 £ £ £ - 46,778 43,356 - 290,334 251,467 - 4,310 5,098 - - - - 10,855 10,601 - 352,277 310,522 - 317,600 285,457 - 19,673 19,513 - 16,192 15,806 - 353,465 320,776 - (1,188) (10,254) - - - - (1,188) (10,254) - (3,479) (330) - (4,667) (10,584) 815 287,828 298,412 815 283,161 287,828 |
2024 | |
|---|---|---|---|---|
All amounts above are derived from continuing operations and the trust has no recognised gains or losses other than those passing through the Statement of Financial Activities.
The annexed notes on pages 7 - 11 form part of these financial statements.
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BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET
AS AT 30th SEPTEMBER 2025
| Fixed Assets Tangible Fixed Assets Investments Current Assets Stock Debtors Cash at Bank and in hand Creditors Amounts falling due within one year Net Current Assets Net Assets Capital and Reserves Called up Share Capital Restricted Funds Unrestricted Funds Total Funds |
Note 6 7 8 9 10 11 12 |
£ £ 26,368 195,000 221,368 671 4,768 71,612 77,051 (15,258) 61,793 283,161 815 282,346 283,161 2025 |
£ £ 24,931 195,000 219,931 671 4,473 66,499 71,643 (3,746) 67,897 287,828 815 287,013 287,828 2024 |
|---|---|---|---|
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The Directors are satisfied that the company was entitled to exemption under subsection (1) of 477(2) of the companies Act 2006 and that no member or members have requested an audit pursuant to section 476 of the companies act 2006.
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The Directors acknowledge their responsibility for: i. ensuring that the company keeps accounting records which comply with section 386; and ii. preparing accounts which give a true and fair view of the state of affairs of the company as at
the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with requirements of this Act
relating to accounts, so far as applicable to the company.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Signed on behalf of the Board of Directors
………………………
M Clack, Director
Signed for and on behalf of the Board of Directors on …................................ The annexed notes on pages 7 - 11 form part of these financial statements.
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BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES ON THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30th SEPTEMBER 2025
1. Accounting Policies
(a) Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" ammended by the Charity Commission in 2019 and applicable accounting standards.
The financial statements have also been prepared in accordance with the Financial Reporting Standard for Smaller Entities 2015.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and have also been consistently applied within the same accounts. This report is not in accordance with SORP FRS 102, please see independent examiner's report pages 3 & 4.
(b) Company Status
The charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the charity being wound up, six subscribers to the Memorandum and Articles of Association have undertaken, in accordance with Clause 7 thereof, to pay the amount not exceeding £2 each.
(c) Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out on the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income and gains are allocated to the appropriate fund.
(d) Incoming Resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
No amounts are included in the financial statements for services donated by volunteers.
(e) Resources Expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
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BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE)
NOTES ON THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30th SEPTEMBER 2025
(f) Tangible Fixed Assets and Depreciation
Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives using the following rates:
Office Fixtures - 20% straight line - Exhibition and Storage Shed 10% straight line - Long Term Site Improvements 20% straight line - Challenge Cups no depreciation charge Equipment - 10% on net book value - Equipment - Crowd Control Barriers 16.67% straight line Show Office - 5% straight line
(g) Fixed Asset Investments
These are valued at cost at the Balance Sheet date.
(h) Stocks
Stocks have been valued at the lower of cost and net realisable value.
(i) Members Subscriptions
Members Subscriptions relate to subscriptions during the year and are the amounts actually received in the year.
| 2. Show Expenditure Showground Expenses Showday Expenses Entertainment Judges' Expenses Trophies & Engraving Prizes & Carcase Payments Depreciation Proportion of Management and Administration Expenses - Note 3 |
2025 £ 6,781 211,435 7,961 5,272 1,184 21,240 2,561 61,166 317,600 |
2024 £ 2,090 182,956 7,977 6,489 1,307 19,371 2,044 63,223 285,457 |
2024 |
|---|---|---|---|
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BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED
(A COMPANY LIMITED BY GUARANTEE) NOTES ON THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30th SEPTEMBER 2025
| 3. Management & Administration Administration - Salaries & Secretarial Assistance Officers' and Committee Expenses General Office Expenditure Printing Accountancy & Professional Fees Sundry Expenses Bank Charges Insurance Proportion allocated to direct Show Expenditure 80% |
£ £ 41,798 2,078 5,620 5,535 4,275 - 11,284 6,768 77,358 (61,166) 16,192 2025 |
£ £ 47,297 495 3,995 8,847 3,875 - 8,471 6,049 79,029 (63,223) 15,806 2024 |
|---|---|---|
4. Staff Costs
The average number of persons employed by the company during the year was as follows:
| Management Administration - Full Time - Part Time The aggregate payroll costs of these persons were as follows: Administration - Wages and Salaries |
2025 Number 1 1 2025 £ 41,798 |
2024 Number 1 1 2024 £ 47,297 |
2024 | |
|---|---|---|---|---|
5. Tax on Profit
As a charity the Society has claimed exemption from corporation tax.
- Tangible Fixed Assets Storage Shed &
| Cost at 1st October 2024 Additions Disposals At 30th September 2025 Depreciation At 1st October 2024 Charge for the year Eliminated on Disposal At 30th September 2025 Net Book Value: At 30th September 2025 At 30th September 2024 |
Showground Improvements |
Showground | Challenge | Challenge | Equipment £ 68,227 4,014 (5,200) 67,041 54,494 1,263 (87) 55,670 11,371 13,733 |
Show Office £ 11,078 - - 11,078 11,078 - - 11,078 - - |
Office Fixtures Total £ £ 2,078 154,146 - 9,197 - (5,200) 2,078 158,143 2,078 129,215 - 2,647 - (87) 2,078 131,775 - 26,368 - 24,931 |
Total | |
|---|---|---|---|---|---|---|---|---|---|
| Cups | |||||||||
| £ 71,948 5,183 - 77,131 61,565 1,384 - 62,949 14,182 10,383 |
£ 815 - - 815 - - - - 815 815 |
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BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES ON THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30th SEPTEMBER 2025
| 7. Investments Cost brought Forward at 1st October 2024 Additions in year Disposals in year Revaluation surplus Valuation at 30th September 2025 8.Stocks Consumables 9.Debtors - All Receivable Within One Year Trade Debtors and Payments in Advance 10.Creditors - Amounts Falling Due Within One Year Trade Creditors Other taxes & social security costs Other creditors Accruals 11.Restricted Funds Restricted Funds at 1.10.24 Restricted Funds at 30.9.25 |
2025 £ 195,000 - - 154,553 349,553 2025 £ 671 2025 £ 4,768 2025 £ 2,930 8,189 839 3,300 15,258 2025 £ 815 815 |
2024 £ 195,000 - - 166,094 361,094 2024 £ 671 2024 £ 4,473 2024 £ 196 1,779 - 1,771 3,746 2024 £ 815 815 |
2024 |
|---|---|---|---|
| £ 815 815 |
| This represents the value of the various cups and permanent prizes held by winners on an annual basis and originally donated for that restricted purpose. 12.Unrestricted Funds 2025 2024 |
This represents the value of the various cups and permanent prizes held by winners on an annual basis and originally donated for that restricted purpose. 12.Unrestricted Funds 2025 2024 |
|---|---|
| Unrestricted Funds at 1.10.24 Surplus/(Deficit) of Income over Expenditure |
£ £ 287,013 297,597 (4,667) (10,584) |
| Unrestricted Funds at 30.9.25 | 282,346 287,013 |
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BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES ON THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30th SEPTEMBER 2025
13. Capital Commitments
There were no commitments for capital expenditure either authorised or contracted for at the end of the year.
14. Political and Charitable Donations
The society made donations as follows;
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£ 189 Showday Cash
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£ 100 NRAS Charity
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£ 100 RP Fundrising
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£ 100 Midland Air Ambulance
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£ 350 Cleobury North Football Club
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£ 100 Bethpage
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£ 440 Shropshire Gateway Educational Trust
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£ 500 Boys Brigade
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£ 150 Church Stretton Accordian Band
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£ 400 Air Training Corps
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£ 750 Clee Hill Rugby Club
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£ 300 Bridgnorth Lions
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£ 3,479
15. Related Party Transactions
There were no related party transactions in the year.
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BURWARTON & DISTRICT AGRICULTURAL SOCIETY LIMITED (A COMPANY LIMITED BY GUARANTEE) PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30th SEPTEMBER 2025
| Income Members Subscriptions Gate Receipts and Pre-Show Ticket Sales Catalogue Sales Trade Stands Craft & Demonstrations Conservation Food Hall Shopping Arcade Sponsorship Donations Catering Concessions Entry Fees & Carcase Sales & Guest Badges Lunch Sales Burwarton Burn Enteries Less: Expenses Showground Expenses Showday Expenses Entertainment Judges' Expenses Rosettes, Badges & Numbers Trophies & Engraving Printing Publicity & Advertising Prizes & Carcase Payments Sundry Expenses & Affiliation Fees Office Rent, Rates & Electricity Office Repairs & Renewals Stationery & Office Supplies Postage Telephone & Fax Administration - Manager's Remuneration Administration - Secretarial Assistance Officers & Committee Expenses Insurance Accountancy & Professional Fees Bank Charges E Ticket and Card Machines Depreciation of Fixed Assets Net Profit/(Loss) from show Dividends From Society Fixed Asset Investment Interest Received Profit on Sale of Asset Charitable Grants and Donations from the Society Retained Profit/(Loss) For The Year Carried Forward |
£ £ 46,778 150,287 1,262 58,545 1,910 345 3,998 5,046 34,758 4,310 24,991 8,343 - 849 341,422 6,781 211,435 7,961 5,272 4,253 1,184 5,535 9,413 21,240 2,548 4,530 1,090 579 1,645 1,235 22,338 19,460 2,078 6,768 4,275 1,103 10,181 350,904 (9,482) (2,561) (12,043) 10,845 10 - (1,188) (3,479) (4,667) 2025 |
£ £ 43,356 133,217 1,191 42,764 1,724 401 3,490 4,360 30,686 5,098 23,818 9,744 72 - 299,921 2,090 182,956 7,977 6,489 2,688 1,307 8,847 8,708 19,371 1,200 3,742 253 1,382 4,204 1,331 31,865 15,432 495 6,049 3,875 698 7,773 318,732 (18,811) (2,044) (20,855) 10,601 - - (10,254) (330) (10,584) 2024 |
|---|---|---|
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