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 2024
THFC

TENDRING HUNDRED FARMERS, CLUB
CONTENTS
Pages
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
17

TENDRING HUNDRED FARMERS. CLUB
TRUSTEES, REPORT
The trustees present their report and the unaudited financial statements for the year ended 30
September 2024. This report is also a Directors. 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 Recommended Practice
Accounting and Reporting by Charities (FRS102).
The Trustees who have held office during the year are noted below.
Reference and Administrative Details
The charity "Tendring 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 Office, Admirals Farm. Great Bentley,
Colchester, Essex, England, C07 8RS.
The charity website is www.tendringshow.co.uk
The trustees (who were also directors) set out below have held office during the whole of the year
to the date of this report, unless otherwise stated:
Mrs C Parker (chairman)
MrWBKing
Mr J H Jiggens
Mr D Brooks
Mr D W Hunter
MrT M Isaac
The appoinlment of directors is by election at the Annual General Meeting.
Executive Committee:
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
Mr T C Glover
Ms V Brooks
Ms K Holt
Mr J Groom
Mr J Smith
Mr D Lord
Mr S Rowe
Mrs C Coyles-crust
Mr S Rose

TENDRING HUNDRED FARMERS, CLUB
TRUSTEES, REPORT
Reference and Administrative Details (continued)
Independent examiner
Tim O'connor ACA FCCA
Scrutton Bland Limited
820 The Crescent
Colchester Business Park
Colchester
Essex
C04 9YQ
Bankers
Barclays Bank plG
9 High Street
Colchester
C03 3EN
Solicitors
Sparling Benham and Brough
3 West Stockwell Street
Colchester
C01 1HQ
Showground director
Mr D Brooks
Structure, Governance and Management
The Tendring Hundred Farmers, Club is a company limited by guarantee and a registered charity
governed by its Memorandum and Articles of Association dated 12 June 1989.
The Executive Committee of the Club is responsible for the affairs of the Club but is able to
delegate powers to sub-committees as appropriate and in the manner permitted by the Club's
Articles of Association.
The appointment of directors is by election at the Annual General Meeting.
Objectives and activities
The main objects of the club are to advan￿ and improve agriculture and horticullure 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.

TENDRING HUNDRED FARMERS, CLUB
TRUSTEES, REPORT
Financial review
The main source of income for the Club is the Tendring Hundred Show. This is vulnerable to the
effects of the weather and other external factors. Weather conditions were fair this year, although
during the lead up to the Show, it had been wet and attendance was slightly down compared to
last year. This year's costs also include £48.713 legal fees relating to an ongoing dispute over the
ownership of the showground land. The result is a net deficit of £12,220 for the year.
The club also re￿iVeS annual subscriptions.
Reserve policy and risk managemant
Because the main source of income is vulnerable to fluctuation the trustees believe that it is
prudenl 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 purposes..
IT improvements
This is held for the purpose of updating the database and general IT improvements.
This has been fully utilised in the year.
Showground improvements
This is held for the purpose of showground improvements including fencing 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 charitsble company. and are satisfied that
systems are in place to mitigate our exposure to the major risks.
Public benefit
In setting out the charity's objectives the Club has given careful consideration to the Charity
Commission's guidance on public benefit. In doing so, the 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 Farmers, Club for the purposes of
company law) are responsible for preparing the Trustees, Annual Report and the financial
ststements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under
that law the trustees must prepare the financial statements in accordance with United Kingdom
Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable
law). Under company law the trustees must not approve the financial statements unless they are
satisfied that they give a true and fair view of the stale of affairs of the charitable 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 policies and then apply them consistent5y',
> ObseNe the methods and principles in the Charities SORP,.
> Make judgments and accounting estimates that are reasonable and prudent.
> State whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements and.,
> Prepare the financial statements on the going concern 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 to show
and explain the charitable company's transactions and disc105e with reasonable accuracy at any
time the financial position of the charitable company and enable them to ensure that the financial
statements comply with the 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
Small Company Provisions
This report has been prepared in accordan￿ with the special provisions for small companies
under part 15 of the Companies Act 2006.
Signed by order of the board
ce
Mrs C Parker
Chairman
Approved by the board on

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 forthe purpose of company law) on my examination
of the financial statements of Tendring Hundred Farmers, Club ('the charitable company,) for the
year ended 30 September 2024 which comprise the Statement of Financial Activities, the Balance
Sheet and related notes.
This report is made solely to the charity's trustees. as a body, in accordan￿ 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 state to them in this report and for no other purpose. To the fullest
extent permitted by law, I do not accept or assume responsibility to anyone other than the charity
and the charity's trustees as a body. for my work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the trustees of charitable company you are responsible for the preparation of the financial
statements in accordan￿ with the requirements of the Companies Act 2006 ('the 2006 Act.).
Having satisfied myself that the financial statements of the charitable company are not required
to be audited under Part 16 of the Act and are eligible for independent examination, I report in
respect of my examination of the charilable company's financial statements carried oul under
section 145 of the Charities Act 2011 ('the 2011 Act.) and in carrying out my examination I have
followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of
the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required
in an audit and consequently does not cover all the matters that an auditor considers in giving
their opinion on the financial statements. The planning and conduct of an audit goes beyond the
limited assurance that an independent examination can provide. Consequently l express no
opinion as to whether the financial statements present a 'true and fair, view and my report is
limited to those specific matters set out in the independenl examiner's statement.
Independent examiner"s statement
sin￿ the charitable company's gross income exceeded £250,000 your examiner must be a
member of a body listed in section 145 of the 2011 Act. I confimi that l am qualified to undertake
the examination because l am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention
in connection with the examination giving me cause to believe that in any material respect".
> accounting records were not kept in respect of the charitable company as required by
section 386 of the 2006 Acl; or
> the financial statements do not accord with those records; or
> the financial statements do not comply with the accounting 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 Practi￿ for accounling and reporting by
Charities applicable to Gharities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

TENDRING HUNDRED FARMERS, CLUB
INDEPENDENT EXAMINER"S REPORT TO THE TRUSTEES OF
TENDRING HUNDRED FARMERS, CLUB CHARITABLE COMPANY
I hav8 no concems and have come across 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 Limited. 820 The Crescent, Colchester Business Park, Colchester, Essex.
C04 9YQ
Date L+
I,q

TENDRING HUNDRED FARMERS, CLUB
STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 30 SEPTEMBER 2024
Unrestrlcted Restricted
Funds
Funds
Total
Funds
Notes
2023
Income from:
Donations and grants
Charitable activities
Other trading activities
Inveslments
2,948
273,654
47,743
9,706
35,218
38,166
273,654
47,743
9,706
6, 145
267, 552
49,260
5,362
Total income
334,051
35,218
369,269
328,319
Expended on:
Raising funds
Charitable activities
31,301
344,395
31,301
350,188
14,535
338, 696
5,793
Total resources expended
375,696
5,793
381,489
353, 231
Net incomel{expenditure)
Total funds brought forward
(41,645)
319,418
29.425
5,203
(12,220)
324.621
(24,912)
349,533
Total funds carried forward
14-15 £ 277,773
£ 34,628 £ 312,401
£ 324,621
The statement of financial activities includes all gains and losses recognised in this and the prior
year.
All activities relate to continuing operations.
The income and expenditure in 2023 all relates to unrestricted funds.

TENDRING HUNDRED FARMERS, CLUB
BALANCE SHEET
AS AT 30 SEPTEMBER2024
Notes
2023
Fixed assets
Tangible assets
87,913
78, 964
Current assets
Debtors
Cash at bank and in hand
12
7,388
220,546
4,585
255, 584
227.934
260, 169
Creditors: amounts falling due
within one year
13
3,446
14,512
Net current assets
224,488
246,657
Total assets less current liabilities
£ 312,401
£ 324,627
Funds
Unrestricted funds:
Designated funds
General charitable funds
Restricted funds
14
24,000
253,773
34,628
38,000
281,418
5,203
15
£ 312,401
£ 324,621
For the year ending 30 September 2024 the company was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audil in accordan￿ with section 476
of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requ1￿MentS 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
on its behalf by
*{,.IL*
and signed
Mr J H Jlggens
Trustee
Mrs C Parker
Trustee
Charity number: 803015
Company number: 02408904

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
1.1 GENERAL INFORMATION
Tendring Hundred Farmers. Club is a company limited by guarantee, registered in England
and Wales, registered number- 02408904. The registered address is THFC Office, Admirals
Farm, Great Bentley, Essex , C07 8RS.
1.2 ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared in accordance with Ihe Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with
Finanoial 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 preparing a Statement of Cash Flows.
Income
All incoming resources are included in the statement of financial activities when the charity is
legally entitled to the income and the amount can be quantified with reasonable accuracy.
Income is deferred only when 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 recognised when received by or on behalf of the charity.
No amounls are included in the financial statements for services donated by volunteers.
Government grants are recognised at the fair value of the asset received or receivable when
there is reasonable assuran￿ that the grant Conditions will be met and the grants will be
received.
A grant that specifies performance conditions is recognised in income when the perfomian
conditions are met. Where a grant does not specify performance condilions 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 2024
ACCOUNTING POLICIES (contlnued)
Restricted and designated funds
Funds restricted by the donor are treated as restricted funds. Details of restricted funds can
be found in note 15.
All other receipts are unrestricted funds however the charity has designated part of these
funds for specific purposes. Details of designated funds can be found in note 14.
General funds are unrestricted funds which are available for use at the discretion of the
Trustees in furtherance of the general objects of the charity and which have not been
designated for other purposes.
Charitable activities include expenditure incurred in the govemance of the charity and its
assets. These are primarily associaled with constitutional and statutory requirements.
Expenditure
Expenditure is recognised in the Slatement of Financial Activities when a liability is incurred.
All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs relating to the activity.
Charitable activities include expenditure incurred in the governance of the charity and its
assets. These are primarily associated with constitutional and statutory requirements.
Costs of generating funds include the costs of special events.
Support costs are those cosls incurred directly in support of expenditure on the objects of the
charity and include a proportion of salaries and expenses and office running costs calculated
on a percentage basis of income generated by these activities.
Resour￿5 expended include attributable VAT which cannot be recovered.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life..
Buildings
Equipment
5% oncost
200/0 and 33 113 Oh on cost
No depreciation is provided on freehold land.
10

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
ACCOUNTING POLICIES (continued)
Pension costs
The charity operates a defined contribution pension scheme, the assets of which are held
separately from those 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 received within categories 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 instruments are classified and accounted for, according to the substance of the
contractual arrangement, as either financial assets or financial liabilities
Short term debtors (financial assets) are measured at transaction price.
Short term creditors (financial liabilities) are measured at the transaction pri￿.
The Charity only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments.
2 INCOME FROM DONATIONS AND GRANTS
2024
2023
Donations-unreslricted
Donations-restricted
2,948
35,218
6, 145
£38,166
£6,145
3 INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Subscriptions
Show income
Compensation
37.571
236,083
27,859
236,905
2, 788
£ 273,654
£267,552
11

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
4 INCOME FROM OTHER TRADING ACTIVITIES
2024
2023
Sponsorship
Social events
43,528
4,215
37,738
11.522
£ 47,743
£49,260
S INVESTMENT INCOME
2024
2023
Interest re￿1vable
£ 9,706
£5,362
6 OPERATING COSTS
The excess of income over expenditure is stated after charging:
2024
2023
Depreciation
Staff costs - Salaries (see note 10)
Independent examination
4,261
50.067
2,150
1,213
50,569
2, 050
7 EXPENDITURE ON FUND RAISING
Activities
undertaken
dlrectly
Support Total
costs
2024
Total
2023
Sponsorship
31,301
31,301
14,535
£ 31,301 £ 31,301
£14,535
12

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
8 EXPENDITURE ON CHARITABLE ACTivfiES
Activities
Undertaken Support
Directly
costs
Total
2024
Total
2023
Subscriptions
General expenses
14,395
90,458
14,395
335,793
9,227
329,469
245,337
£ 245,337 £ 104,851 £ 350,188
£ 338,696
9 SUPPORT COSTS
2024
2023
Office running expenses
Salaries and expenses
Depreciation
81,829
50,067
4,256
50, 795
50, 569
863
£ 136,152
£ 102,227
These costs are apportioned by reference to the level of income generated.
13

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
10 STAFF COSTS
2024
2023
Wages and salaries
Pension costs
Private health care insuran
44,753
5,314
44, 705
5,864
£ 50,067
£ 50,569
The average monthly number of employees during the year was 2 (2023: 2).
Contributions of £5,314 (2023: £5,864) were made to a defined contribution pension scheme
on behalf of 18mployee (2023: 1).
The above represents senior management remuneration.
No remuneration or expenses are paid to trustees.
No employee was paid over £60,000 during the year.
11 TANGIBLE FIXED ASSETS
Freehold
land and
buildings Equipment
Total
Cost
At 1 October 2023
Additions
85,247
49,604
13,210
134,851
13.210
At 30 September 2024
85,247
62,814
148,061
Depreciation
At 1 October 2023
Charge for the year
15,950
39.937
4,256
55,887
4,261
At 30 September 2024
15,955
44,193
60,148
Net book values
At 30 September 2024
£ 69.2g2
£ 18,621
£ 87,913
At 30 September 2023
£ 69,297
£ 9.667
£ 78,964
The freehold land and buildings and equipment are used for direGtly Charitable purposes.
The freehold land and buildings includes land of £ 69,292 that is not depreciated.
14

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
12 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade Debtors
Other Debtors
1,326
3,259
7,388
£ 7,388
£4,585
13 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Accruals and other creditors
Other taxes
82
3,364
6,130
3,949
4,433
£ 3,446
£ 14,512
14 UNRESTRICTED FUNDS
Balance at Movement in funds
Balance at
1 October Incoming
30 September
2023
resources {Expenditure) Transfers
2024
Designated funds:
IT improvements
Showground improvement
8,000
30,000
(8,000)
(6,000)
24,000
38,000
281,418
(14,000)
14,000
24.000
253,773
General charitable funds
334,051
(375,696)
£ 319,4t8
£334,051 £(375,696)
£ 277,773
The designated funds are held for the following purposes;
IT improvement
This is held for the purpose of updating the database and general IT improvements.
This has been fully utilised in the year.
Showground improvement
This is held for the purpose of showground improvements including fencing and gateways.
15

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
15 RESTRICTED FUNDS
Balance at Movement in funds
Balance at
1 October Incoming
30 September
2023
resources (Expenditure) Transfers
2024
Trees reserve
Goat reserve
Education reserve
Farm Comp. reserve
5,203
5,203
16,500
8,000
4,925
20,000
10,000
5.218
{3,500}
{2,000}
(293}
£ 5,203 £ 35,218
{£ 5,793)
£ 34,628
The restricted funds are held for the following purposes;
Trees reserve
This is held for the purchase and maintenance of trees.
Goat reserve
This is held for the future expenses incurred in relation to the Goats at the show.
Education reserve
This is held for future expenses incurred on the Education section at the show.
Fann Competition reserve
This is held for future expenses incurred in running the farm competitions at the show.
16 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible
fixed
assets
Net
current
assets
Totsl
Unrestricted funds
Designated funds:
IT improvement
Showground improvement
24,000
24.000
Undesignated funds:
General charitable funds
Restricted funds
24,000
165,860
34,628
24,000
253,773
34.628
87.913
Total funds
£ 87,913 £ 224,488 £ 312,401
16

TENDRING HUNDRED FARMERS, CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
17 COMMITMENTS
Capital commitments
At 30 September 2024 there were no capital expenditure commitments.
Pension commitments
At 30 September 2024 the charity had annual commitments of £2,640 (2023: £2,640).
18 LEGAL STATUS
The charity is a company limited by guarantee and has no share capital. The liability of each
member in the event of winding-up is limited to £1. For this purpose 'members' includes
persons who ceased to be members within one year of such a winding-up.
At 30 September 2024, the club had 797 members (2023: 891).
19 RELATED PARTY TRANSACTIONS
The charity has no material related party transactions.
17