**Registered Company number** 02408904 **Registered Charity number** 803015 

**TENDRING HUNDRED FARMERS’ CLUB (A company limited by guarantee)** 

**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** 

**30 SEPTEMBER 2022** 




TENDRING HUNDRED FARMERS. CLUB
CONTENTS
Pages
Trustees. report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
8- 16

TENDRING HUNDRED FARMERS. CLUB
TRUSTEES, REPORT
The Irustees present Iheir report and the unaudited finanaal statements for the year ended 30
September 2022. This report is also a DirectOfS' Report required under Section 417 of the
Companies Act as all Trustees are Directors.
The financial statements comply with the current statutory requirements. the Memorandum and
Articles of Association, the Companies Act and the Statement of Recomrnended Practice
Accounting and Reporting by Charities (FRS102).
The Trustees who have held Offi￿ during the year are noted below.
Reference and Administrative D¢tail$
The tharity 'Ter￿ring Hundred Farmers Club- has a registered charity number of 803015 and
registered company number of 02408904.
The address of the principal office of the charity is THFC Offi￿. Admirals Fami, Great Bentley.
Colchester, Essex. England, C07 8RS.
The charty Web￿le is w￿M.1endrin9sh0W.co.uk
The trustees (who were also director5) set oul below have held office during the whole of the year
to the date of this report, unless otherwise stated..
Mr W B King (chairman)
Mrs C Parker (vice•chaiman)"
Mr J H Jiggens
Mr D Brooks
Mr D W Hunter
Mr T M Isaac
Mrs M Rix-
"Appointed C>n 16 November 2021
"Resigned on 8, December 2021
The appointment of directors is by election at the Annual General Meeting.
Exocutlve Committe•:
MrWBKing
Mrs C Parker
Mr J H Jiggens
Mr D Brooks
Mr D W Hunter
Mr T M Isaac
Mr T Berryman
Mr S Collis
MsJRix
Mr T C Glover
Mts V Groom
Mrs K Holt
Mr J Groom
Mr J Smith
Mr D Lord

TENDRING HUNDRED FARMERS. CLUB
TRUSTEES, REPORT
Reference and Administrative Details {continued)
Indepondent examlnor
rim O'connor ACA FCCA
Scrutton Bland LLP
820 The Crescent
Colthster Business Park
Colchester
Essex
C04 9YQ
Bankers
Bardays Bank plc
9 High Street
Colchester
C03 3EN
Sollcttors
Sparlin9 Benham and Brough
3 Wesl Stockwell Street
Colchester
C01 1HQ
Showground director
D Brooks
Structure, Governance and Management
The TendriT¥J Hundred Fanners, Club is a company limited by guarantee and a registered charity
govemed by its Memorandum and Articles of Association dated 12 June 1989.
The Executive Committee of th8 Club is responsible for the affairs of the Club but is able to
delegate powers lo sU￿0MMItteeS as appropriate arKJ in the manner pemiitted by the Club's
Articles of AsSoUat￿n.
The appointrnent of directors is by election at the Annual General Meeting.
Objectivos and activities
The main objects of the club are to advance aTrJ improve agriculture and horticulture for the public
benefit and to encourage skill and industry therein and in all trades, crafts and professions
connected therewith. Also to promote the benefit of the inhabitants of the Tendring Hundred in
the County of Essex by advancing education and the encouragement of the arts, sciences and
conservation matters with the object of improving the condition of life of the said inhabitants.
Financial revi
The main source of income for the Club is the Tendring Hundred Sh¢)w. This is vulnerable to the
effects of the weather and other extemal factors. Weather conditions were the reason for an
increase in attendance this year. with it being perfect show conditions. This has resulted in a nel
surplus of £65.887 for the year.
The club also receives annual subscriptions.

TENDRING HUNDRED FARMERS. CLUB
TRUSTEES, REPORT
Reserve policy and risk management
Be￿uSe the main source of income is vulnerable to fluctualion the trustees belTreve that it is
prudent to maintain reserves at a level sufficient to cover the maximum committed expenditure
that might arise in a particular year.
The designated funds held are for the following Pufposes:
IT improvements
This is held for the purp¢)se of updating the database aTrY general IT improvements.
Showgfound improvements
This is held for the purpose of showgrourKI improvements including fenung and gateways.
Significant risks
The Trustees have assessed the major risks to which the charity is exposed. in particular
those related to the operations and finances of the charitable compary. and are satIsf￿d that
systems are in place to mitigate our exposure to the major risks.
Publlc benefft
In setting out the charity's objectives the Club has given careful consideralion to the Charity
Commission's guidan￿ on public benefit. In doing so. Ihe Club has complied with the duties in
this area as set out in Section 17 of the Charities Act 2011.

TENDRING HUNDRED FARMERS. CLUB
TRUSTEES, REPORT
Trustees responsibilities
The trustees (who are also directors of the Tendring Hundred Fanners. Club for the purposes of
company law) are responsible for preparing the Trustees, Annual Report and the financial
statements in accordan￿ with appliCa￿e law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under
that law Ihe Iruslees musl prepare the financial stalements in accordance with United Kin9dom
Generally Ac¢epted Accounting Practice {United Kingdom Accounting Standards and applicable
law). Under company law the trustees must not approve Ihe finan￿al statements unless they are
satisfied thal they give a Inje and fair view of the state of affairs of the tharitable company and of
the incoming resources and application of resources. including the income and expenditure, of
the charitable company. for that period. In preparing these financial statements, the trustees are
required to:
> Select suitable accounting polioes and then apply them consistently;
> Observe the methods and prinCip￿S in the Charittes SORP:
> Make judgments and accounting estimates that are reasonable and prudent:
> State whether applicablè UK Accounting Standards have been folk)wed, subject to any
material departures dtsclosed and explained in the financkil statemenls and:
> Prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the charitable company will continue to operate.
The trustees are responsible for keeping adequate accounting records that are sufficient lo show
and explain the charitable company's transactions and disclose reasonable accuracy at any
time the financial position of the charitable company and enable them to ensure thal the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the
assets of th8 company and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities
Small Company Provlslons
This report has been prepared in accordance with the special provisions for small companies
under part 15 of the Companies Act 2006.
Signed by order of the board
WBKing
Chairman
Approved by the board on 7112z

TENDRING HUNDRED FARMERS, CLUB
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
TENDRING HUNDRED FARMERS, CLUB CHARITABLE COMPANY
I report to the trustees (who are also Directors for the purpose of company law) on my examination
of the financial statements of Tendring Hundred Famers. Club ('the charilable company'l for the
year ended 30 September 2022 which comprise the Statement of Financial ActIvrt￿s, the Balance
Sheet and related notes.
This report is made solely to the charity's trustees. as a body, in accordance with section 145 of
the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees
those matters l am required to stale to them in this report and for no other purpose. To the fullest
extent permitted by law, I do not accept or assume ￿spOnsIbl11ty to anyone other than the charity
and the charity's trustees as a body, for my work. for this report. or for the op'nions I have fomied.
Responsibilities and basis of report
As the trustees of charitsble company you are responsible for the preparation of the financial
statements in accordance with the requirements of the Companies Act 2006 {'the 2006 Act.).
Having satisfied myseff that the financial statements of the charitable company are not required
to be audited under Part 16 of the Act and are e1￿ible for independent examination. I report in
respect of my examination of the charitable company's financial statements carried out under
section 145 of the Charities Act 2011 ('the 2011 Act.) and in carying out my examinalion I have
followed all the applicable Directions given by the Charity Commission under section 145(5)Ib) of
the 2011 ACL
Independent examiner s statement
I have completed my examination. I confimi that no malerial matters have come to my attention
in connection with the examination giving me cause lo believe that in any material respect..
accounting record5 were not kept in respect of the charitable company as required by
section 386 of the 2006 Act: or
> the financial statements do rK>t accord with those records: or
> the financial statements do not compty with the aceounting requirements of section 396 of
the 2006 Act other than any requirement that the financial statements give a 'true and fair
view which is not a matter considered as part of an independent examination: or
> the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of I￿larKi (FRS 102).
I have no con￿M$ and have come acn)ss no other matters in connection with the
examination to which attention should be drawn in this report in order to enable a proper
understanding of the financial statements to be reached.
TIM O'CONNOR FCCA ACA
SCRUTTON BLAND LLP, 820 THE CRESCENT. COLCHESTER BUSINESS PARK,
COLCHESTER. ESSEX, C04 9YQ
Date
I sl,.1,

TENDRING HUNDRED FARMERS. CLUB
STATEMENT OF FINANCIAL ACTIVITIES
{Incorporating an INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 30 SEPTEMBER 2022
Unrestricted Restricted
Funds
Funds
Totsl
Funds
2021
Income from:
Donations and grants
Charitable activities
Other trading activities
Inveslments
15.177
301,669
40.877
439
15,177
301,669
40,877
439
52,508
22.454
1.263
799
Total income
358.162
358,162
77,024
Expended on:
Raising funds
Charitable activities
14,100
278.175
14.100
278.175
59. 769
Total resources expended
292,275
292.275
59, 769
Net incomel(expenditure>
Totsl funds brought forward
65,887
278.443
65.887
283,646
17,255
266,391
5.203
Totsl funds carried forward
14-15 £ 344.330
£ 5.203 £ 349,533
£ 283,646
The statement of finanrial activities indudes all gans and losses recognised in this and the prior
year.
All activities relate to continuing operations.
The inwme and expenditure in 2021 all relates to unrestrided funds.

TENDRING HUNDRED FARMERS, CLUB
BALANCE SHEET
AS AT 30 SEPTEMBER 2022
Notes
2021
Fixed assets
Tangible assets
11
69.647
70,229
Current assets
Debtors
Cash at bank and in hand
12
719
290.204
5,334
220,240
290.923
225,574
Creditors: amounts falling du•
within one year
13
11.037
12,157
Nèt current assets
279,886
213,417
Total assets less currnnt liabilities
£ 349.533
£ 283,646
Funds
Unrestricted funds:
Designated funds
General charitable furKIs
Restricted funds
14
40.000
304.330
5,203
278,443
5.203
15
£ 349,533
£ 283,646
For the year ending 30 September 2022 the company was entitled to exemption from audit under
section 477 of the Companies Act 20C6 relating to small companies.
The members have not required the ￿rnPany to obtain an audil in accordance with section 476
of the Companies Act 2006.
The directors acknowledge their responsibilty for complying with the requirements of the Act with
respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
The financial statements were approved by the board of trustees on ? I IIL
on its behalf by
and signed
D W Hunter
Trustee
D Brooks
Trustee
Charity number.. 803015
Company number.. 02408904

TENDRING HUNDRED FARMERS. CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2022
1.1 GENERAL INFORMATION
Tendring Hundred Famers, Club is a company limited by guarantee. registered in England
and Wales, regislered number- 02408904. The registered address is THFC Office, Admirals
Fami, Great Bentley. Essex , C07 8RS.
12 ACCOUNTING POUCIES
Basls of accountlng
The financial statements have been prepared in accordance with the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102).
Charities SORP (FRS102) and the Charities Act 2011.
Cash flow
The Charity qualifies as a small charity as defined in the Charities SORP (FRS102) Bulletin
1 and as such is exempt from preparin9 a Statement of Cash Flows.
Income
All incoming resources are induded in the statement of financial a￿1vit￿S when the charity is
legally entitled to the income and the amount can be quantified with reas¢Jnable a¢¢ura¢y.
ncome is deferred only vthen the charity has to fulfil conditions before becoming entitled to
it or where the donor has specified that the income is to be expended in the future period.
Donations are re￿nised when received by or on behalf of the charity.
No amounts are included in the financial statements for serv￿eS donated by volunteers.
Government grants are re¢ognised at the fair value of the asset received or receivable when
there is reasonable assurance that the grant conditions will be met arKJ the grants will be
received.
A grant that speCif￿S perfomance conditions is recognised in income when the performance
conditions are met. Where a grant does not specfy performanc£ conditions it is recognised
in income when the proceeds are received or receivable. A grant received before the
recognition criteria are satisfied is recognised as a liability.

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2022
ACCOUNTING POLICIES (continued)
Restricted and designated fvnds
Funds restricted by the dOr￿r are treated as restricted funds. Al other receipts are
unrestricted funds however the charity has designated part of these funds for specifi
purposes. Details of d￿gnated funds can be fourKJ in note 14.
General funds are unrestricted funds which a￿ available for use at the dis¢relion of the
Truslees in furtherance of the general objects of the charity and vthich have not been
designated for other purposes.
Charitable activities include expendtture incurred in the govemance of the charity and its
assets. These are primarily assocrated with o)nstitulional and statutory requirements.
Expenditurn
Expenditure is recognised in the Statement of Financial Activitw when a liability is incurred.
All expenditure is accounted for on an accruals basis and has been classified under headings
that aggfegate all costs relating to the activity-
Charitable activities include expenditure incurred in the g0veMan￿ of the charity and its
assets. These are primarily associated with constitutional and statulory requirements.
Costs of generating funds include the costs of special events.
Support costs are those costs incurred directty in support of expenditure on Ihe objects of the
charity and include a proportion of salaries and expenses and office running costs calculated
on a percentage basis of incoffle generated by these activities.
Resources expended incJLMJe attributable VAT which cannot be recovered.
Tangible fixed assets and depreciation
Tangible fixed assets costing more than £2.000 are capitalised. together with any incidentsl
expenses of acquisition.
Depreciation is provided at the following annual rates in order to write off eath asset over its
estimated useful life:
Buildings
Equipment
5% on cost
20% and 33 113 % on cost
No depreciation is prowded on freehold land.

TENDRING HUNDRED FARMERS. CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2022
ACCOUNTING POUCIES (continued)
Pension costs
The ¢harity operates a defined contribution pension scheme, the assets of which are held
separately from thcvse of the charity in an independently administered fund. Contributions
are charged to the income and expenditure account for the year in which they are payable to
the scheme.
Taxation
The Club is a charity within the meaning of the Charities Act 2011 and as such is a charity
within the meaning of Part 11, Corporation Tax Act 2010. Accordingly. the Club is potentially
exempt from taxation in respect of income or gains r￿1Ved within categorTres covered by
Part 11, Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act
1992 to the extent that such income or gains are applied exclusively to its charitable
purposes.
Financial instruments
Financial instrufflents are classified and accounted for, according to the substance of the
contraGtual arrangement, as either financial assets or financial liabilit￿S
Short tenn debtors (financial assets) are measured at transaction price.
Short term creditors (financial liabilities) are measured al the transaction price.
The Charity only has financial assets and financial liabilities of a kind that qualfy as basic
finanGial instruments.
2 INCOME FROM DONATIONS AND GRANTS
2022
2021
Donations - unrestricted
Job retention scheme grant
15.177
21,745
30, 763
£ 15,177
£ 52,508
3 INCOME FROM CHARITABLE ACTMTIES
2022
2021
Subscriptions
Show income
27.947
273.722
21,460
994
£ 301,669
£ 22.454
io

TENDRING HUNDRED FARMERS. CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2022
4 INCOME FROM OTHER TRADING ACTIVITIES
2022
2021
Sponsorship
Sooal events
39.946
931
1.263
£ 40,877
£1,263
5 INVESTMENT INCOME
2022
2021
Interest receivable
£439
£799
6 OPERATING COSTS
The excess of income over experKliture is stated after charging:
2022
2021
Depreciation
Staff costs - Salaries {see note 10)
Independent examination
582
60.171
1.900
583
46. 760
7 EXPENDITURE ON FUND RAISING
Activities
undertaken Support Total
directly
costs
2022
Total
2021
Sponsorship
14.100
14.100
£ 14.100 £ 14.100
11

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENT5
YEAR ENDED 30 SEPTEMBER 2022
8 EXPENDITURE ON CHARITA8LE ACTivfiES
Activities
Undertaken Support
Directly
Total
2022
Total
2021
Subscriptions
General expenses
7,149
70,017
7.149
271,026
26.048
33,721
201,009
£ 201.009 £ 77,166 £ 278,175
£ 59, 769
9 SUPPORT COSTS
2022
2021
Office running expenses
30,863
6,657
Salaries and expenses
Deprecialion
60,171
232
46. 760
233
£ 91.266
£ 53,650
These costs are apportioned by reference to the level of income generatgj.
12

TENDRING HUNDRED FARMERS. CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2022
10 STAFF COSTS
2022
2021
Wages and salaries
Social security costs
Pension costs
Private health care insurance
51.524
38.220
7,284
1,363
7,284
1,256
£60,171
£ 46,760
The average monthly number of employees during the year was 2 (2021.. 2).
Contributions of £7.284 (2021.. £7.284) were made to a defined contrbbution pension scheme
on behalf of 1 employee (2021: 1).
The above represents senior management remuneration.
No remuneration or expenses are paid lo truste8s. No employee was paid over£60.000 during
the year.
11 TANGIBLE FIXED ASSETS
Freehold
land and
buildings Equipment
Total
Cost
At 1 October 2021
85,247
39,074
124,321
At 30 September 2022
85.247
39.074
124,321
Depreciation
At 1 Oclober 2021
Charge for the year
15,250
350
38,842
232
54,092
582
At 30 September 2022
15,600
39,074
54,674
Net book values
At 30 September 2022
£ 69.647
£ 69,647
At 30 September 2021
£ 69.997
£232
£ 70,229
The freehold land and buildings arKI equipment are used for dire¢Uy charitsble purposes.
The freehold land arKI buildings indudes land of £ 69.292 that is not depreciated.
13

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS .
YEAR ENDED 30 SEPTEMBER 2022
12 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
Trade Debtors
Other debtors
Other taxes
180
539
4,464
870
£719
£ 5,334
13 CREDITORS: AMOUNTS FALUNG DUE ￿THIN ONE YEAR
2022
2021
Trade creditors
Accruals and other creditors
Other taxes
141
4,926
5,970
128
12,029
£ 11,037
£ 12, 157
14 UNRESTRICTED FUNDS
Balance at Movement in funds
Balance at
l October Incoming
30 September
2021
resources (Expenditure) Transfers
2022
Designated funds:
IT improvements
Showground improvement
10,000
30,000
10,000
30.000
40.000
(40.000)
40.000
304,330
General charitable funds
278.443
358,162
(292.275)
£ 278.443
£358,162 £{292.275)
£ 344,330
The designated funds are Wd for the following purposes:
IT improvement
This is held for the purpose of updating the database and general IT improvements.
Showground improvement
This is hekl for the purpose of showgrourKJ improvements in¢ludiro fencing and gateways.
14

TENORING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2022
15 RESTRICTED FUNDS
Balance at Movement in funds
Balance at
l Octol)er Incoming
30 September
2021 resourc￿ {Expenditure) Transfers
2022
Trees reserve
£ 5,203
£ 5,203
This is held for the purchase and maintenance of trees.
16 ANALYSIS OF ASSETS BETWEEN FUNDS
Tangible
fixed
assets
Net
current
assets
Total
Unrestricted funds
Designated funds:
IT improvement
Showground improvement
10.000
30,000
10,000
30,000
Undesignated funds:
General charitable funds
Restricted funds
40.000
234.683
5,203
40,000
304,330
5,203
69.647
Total funds
£ 69,647 £ 279,886 £ 349.533
17 COMMITMENTS
Capital commitments
At 30 September 2022 there were no ￿p￿￿1 expenditure commitments.
Pension commitments
At 30 September 2022 the tharity had annual commitments of £2.640 (2021: £7.284).
18 LEGAL STATUS
The charity is a compary limited by guarantee and has no share capital. The liability of each
member in Ihe event of winding-up is limited to £1. For this purpose 'members' includes
persons who ceased to b8 members within one year of such a winding-up.
At 30 September 2022, the club had 858 members (2021: 746).
15

TENDRING HUNDRED FARMERS. CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2022
19 RELATED PARTY TRANSACTIONS
The charity has no material related paty transactions.
16