## **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
2. To approve the Minutes of the Annual General Meeting held on 27 January 2025
3. Matters arising from the Minutes
4. Chairman’s Report
5. To receive and adopt the Directors’ Report and Statement of Accounts for 2025
6. To elect Officers of the Company for the year
7. To appoint Reporting Accountants to the Company
8. 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
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- 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.
1
## **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:
- there is no relevant information of which the company's independent examiners are unaware, and
- 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**
2
## **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;
- 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
- 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;
3
**INDEPENDENT EXAMINERS' REPORT TO THE MEMBERS OF BURWARTON AND DISTRICT AGRICULTURAL SOCIETY LIMITED (CONTINUED)**
- b) Having regard only to, and on the basis of, the information contained in those accounting records:
- i. the accounts have been drawn up in a manner consistent with the accounting requirements specified in section 396(3) of the Act; and
- 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).
- 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.
5
## **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**|
|---|---|---|---|
1. 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.
2. 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.
3. 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.
6
## **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.
7
**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**|
|---|---|---|---|
8
## **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.
6. **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|||||
9
## **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|
10
## **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;
- £ 189 Showday Cash
- £ 100 NRAS Charity
- £ 100 RP Fundrising
- £ 100 Midland Air Ambulance
- £ 350 Cleobury North Football Club
- £ 100 Bethpage
- £ 440 Shropshire Gateway Educational Trust
- £ 500 Boys Brigade
- £ 150 Church Stretton Accordian Band
- £ 400 Air Training Corps
- £ 750 Clee Hill Rugby Club
- £ 300 Bridgnorth Lions
- £ 3,479
## 15. **Related Party Transactions**
There were no related party transactions in the year.
11
## **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**|
|---|---|---|
12