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 2025
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TENDRING HUNDRED FARMERS’ CLUB
CONTENTS
| Pages | Pages | |
|---|---|---|
| Trustees’ report | 1-4 | |
| Independent examiner's report | 5 - |
6 |
| Statement of financial activities | 7 | |
| Balance sheet | 8 | |
| Notestothefinancialstatements | Q.< | 17 |
TENDRING HUNDRED FARMERS’ CLUB
TRUSTEES’ REPORT
The trustees present their report and the unaudited financial statements for the year ended 30 September 2025. 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, CO7 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) Mr WB King Mr J H Jiggens Mr D Brooks Mr D W Hunter Mr T Glover
The appointment of directors is by election at the Annual General Meeting.
Executive Committee:
Mr WB King 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 Mr J Groom Mr J Smith Mr D Lord Mr S Rowe Mrs C Coyles-Crust
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TENDRING HUNDRED FARMERS’ CLUB
TRUSTEES’ REPORT
Reference and Administrative Details (continued)
Independent examiner Simon Pinion BFP FCA FCCA Scrutton Bland Limited 820 The Crescent Colchester Business Park Colchester Essex C04 9YQ Bankers Barclays Bank plc 9 High Street Colchester CO3 3EN Solicitors Sparling Benham and Brough 3 West Stockwell Street Colchester CO1 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 advance and 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.
2
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 very warm this year and attendance was down compared to last year. This year's income includes £59,325 of legal fees re-imbursed to the Club relating to an ongoing dispute over the ownership of the showground land. The result is a net surplus of £39,501 for the year.
The club also receives annual subscriptions.
Reserve policy and risk management
Because the main source of income is vulnerable to fluctuation the trustees believe 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 purposes:
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 charitable 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.
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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 statements 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 state 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:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgments and accounting estimates that are reasonable and prudent;
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State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and;
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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 disclose 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 accordance with the special provisions for small companies under part 15 of the Companies Act 2006.
Signed by order of the board
Mrs C Parker Chairman
Approved by the board on
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TENDRING HUNDRED FARMERS’ CLUB
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TENDRING HUNDRED FARMERS’ CLUB CHARITABLE COMPANY
| report to the trustees (who are also Directors for the 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 2025 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 accordance with section 145 of the Charities Act 2011. My work has been undertaken so that | might state to the charity's trustees those matters | am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, | 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 | have formed.
Responsibilities and basis of report
As the trustees of charitable 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 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, | 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 carrying out my examination | 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 | 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 independent examiner's statement.
Independent examiner's statement
Since 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. | confirm that | am qualified to undertake the examination because | am a member of ICAEW, which is one of the listed bodies.
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| have completed my examination. | 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 Act; or
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» the financial statements do not accord with those records; or
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» 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
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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 Ireland (FRS 102).
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TENDRING HUNDRED FARMERS’ CLUB
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TENDRING HUNDRED FARMERS’ CLUB CHARITABLE COMPANY
| have no concerns 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 fens to be reached.
SIMON PINION BFP FCA FCCA
Scrutton Bland Limited, 820 The Crescent, Colchester Business Park, Colchester, Essex, C04 9YQ
Date «| 2 | 1S
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TENDRING HUNDRED FARMERS’ CLUB
STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|
| Notes | Funds | Funds | Funds | 2024 | |
| £ | £ | £ | £ | ||
| Income from: | |||||
| Donations and grants | 2 | 84,480 | _ - |
84,480 | 38,166 |
| Charitable activities | 3 | 265,371 | - | 265,371 | 273,654 |
| Other trading activities | 4 | 57,141 | - | 57,141 | 47,743 |
| Investments | 5 | 9,014 | - | 9,014 | 9,706 |
| Other income | 6 | 89,265 | - | 89,265 | - |
| Total income | 505,271 | - | 505,271 | 369,269 | |
| Expended on: | |||||
| Raising funds | 8 | 20,777 | - | 20,777 | 31,301 |
| Charitable activities | 9 | 435,788 | 9,205 | 444,993 | 350,188 |
| Total resources expended | 456,565 | 9,205 | 465,770 | 381,489 | |
| Net income/(expenditure) | 48,706 | (9,205) | 39,501 | (12,220) | |
| Total funds broughtforward | 277,773 | 34,628 | 312,401 | 324,621 | |
| Totalfundscarriedforward | 15-16 | £326,479 | £25,423 | £351,902) | £312,401 |
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 2024 all relates to unrestricted funds.
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TENDRING HUNDRED FARMERS’ CLUB
BALANCE SHEET AS AT 30 SEPTEMBER 2025
| Notes | 2024 | ||
|---|---|---|---|
| £ | 3 | ||
| Fixed assets | |||
| Tangible assets | 12 | 85,080 | 87,913 |
| Current assets | |||
| Stock | 500 | - | |
| Debtors | 13 | 3,643 | 7,388 |
| Cash at bank and in hand | 271,095 | 220,546 | |
| 275,238 | 227,934 | ||
| Creditors: amounts falling due | |||
| within one year | 14 | 8,416 | 3,446 |
| Net current assets | 266,822 | 224,488 | |
| Total assets less current liabilities | £ 351,902 | £312,401 | |
| Funds | |||
| Unrestricted funds: | 15 | ||
| Designated funds | 20,458 | 24,000 | |
| General charitable funds | 306,021 | 253,773 | |
| Restricted funds | 16 | 25,423 | 34,628 |
| £351,902 | £312,401 |
For the year ending 30 September 2025 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 audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility 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 on its behalf by
and signed
Mr J H Jiggens
Trustee
Mrs C Parker Trustee
Charity number: 803015 Company number: 02408904
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
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 , CO7 8RS.
1.2 ACCOUNTING POLICIES
Basis of accounting
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 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 amounts 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 assurance 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 performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised asa liability.
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
- 1 ACCOUNTING POLICIES (continued)
Restricted and designated funds
Funds restricted by the donor are treated as restricted funds. Details of restricted funds can be found in note 16.
All other receipts are unrestricted funds however the charity has designated part of these funds for specific purposes.
Designated funds are set aside at the discretion of the Trustees. A Showground Improvements fund was been established to designate funds to the upgrade and development of the showground, such as improvement of fencing and hedgerow borders, and permanent fixtures for the gateways. The funds will remain available until as and when are they needed for such improvements. Details of designated funds can be found in note 15.
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 governance of the charity and its assets. These are primarily associated with constitutional and statutory requirements.
Expenditure
Expenditure is recognised in the Statement of Financial Activities whena 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 costs 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.
Resources 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 - 5% on cost Equipment 5 20% and 33 1/3 % on cost
No depreciation is provided on freehold land.
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
- 1 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
- e Short term debtors (financial assets) are measured at transaction price. e Short term creditors (financial liabilities) are measured at the transaction price.
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
- 2 INCOME FROM DONATIONS AND GRANTS
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Donations-unrestricted
Donations-restricted
Grant
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2025 2024
£ x
4,015 2,948
- 35,218
80,465 -
£ 84,480 £ 38,166
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- INCOME FROM CHARITABLE ACTIVITIES
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Subscriptions
Show income
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2025 2024
£ £
37,142 37,571
228,229 236,083
£ 265,371 | £273,654
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
4 INCOME FROM OTHER TRADING ACTIVITIES
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|||
|---|---|
|Sponsorship|
|Social|events|
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2025 2024
£ £
49,951 43,528
7,190 4,215
£57,141 £47,743
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5 INVESTMENT INCOME
Interest receivable
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2025 2024
£ £
£9,014 £9,706
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6 OTHER INCOME
Court reimbursement for solicitors fee
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2025 2024
£ £
£ 89,265 -
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7 OPERATING COSTS
The excess of income over expenditure is stated after charging:
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|||||||
|---|---|---|---|---|---|
|Depreciation|
|Staff|costs —|Salaries|(see|note|10)|
|Independent|examination|
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2025 2024
£ £
5,255 4,261
53,012 50,067
2,320 2,150
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
8 EXPENDITURE ON FUND RAISING
| Activities | |||||
|---|---|---|---|---|---|
| undertaken | Support | Total | Total | ||
| directly | costs | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Sponsorship | - | 20,777 | + | =20,777 | 31,301 |
| £- | £20,777 | £20,777 | £31,301 | ||
| EXPENDITURE ON CHARITABLE ACTIVTIES | |||||
| Activities | |||||
| Undertaken | Support | Total | Total | ||
| Directly | costs | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Subscriptions | - | 14,300 | 14,300 | 14,395 | |
| General expenses | 342,823 | 87,870 | 430,693 | 335,793 | |
| £342,823 | £102,170 | £444,993] | £350,188 |
9 EXPENDITURE ON CHARITABLE ACTIVTIES
10 SUPPORT COSTS
| SUPPORT COSTS | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Office running expenses | 64,680 | 81,829 |
| Salaries and expenses | 53,012 | 50,067 |
| Depreciation | 5,255 | 4,256 |
| £122,947 | £136,152 |
These costs are apportioned by reference to the level of income generated.
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
11 STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| 2025 | 2024 | |
| s | £ | |
| Wages and salaries | 50,039 | 44,753 |
| Pension costs | 2,973 | 5,314 |
| Private health care insurance | - | - |
| £53,012 | £50,067 |
The average monthly number of employees during the year was 2 (2024: 2).
Contributions of £2,973 (2024: £5,314) were made to a defined contribution pension scheme on behalf of 1 employee (2024: 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.
12 TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |||
|---|---|---|---|
| Freehold | |||
| land and | |||
| buildings | Equipment | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 October 2024 | 85,247 | 62,814 | 148,061 |
| Additions | - | 2,422 | 2,422 |
| At 30 September2025 | 85,247 | 65,236 | 150,483 |
| Depreciation | |||
| At 1 October 2024 | 15,955 | 44,193 | 60,148 |
| Charge forthe year | 5,255 | 5,255 | |
| At 30 September 2025 | 15,955 | 49,448 | 65,403 |
| Net book values | |||
| At 30 September 2025 | £ 69,292 | £15,788 | £85,080 |
| At30September2024 | £69,292 | £18,621 | £87,913 |
The freehold land and buildings and equipment are used for directly charitable purposes.
The freehold land and buildings includes land of £ 69,292 that is not depreciated.
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
13 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2024 | 2024 | |
|---|---|---|
| £ | £ | |
| Trade Debtors | 180 | - |
| Other Debtors | 3,463 | 7,388 |
| £3,643 | £ 7,388 | |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2025 | 2024 | |
| £ | : | |
| Trade creditors | 32 | 82 |
| Accruals and other creditors | 3,301 | 3,364 |
| Other taxes | 5,083 | - |
| £8,416 | £3,446 |
14 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
15 UNRESTRICTED FUNDS
| Balance at | Movement | in funds | Balance at | Balance at | |
|---|---|---|---|---|---|
| 1 October | Incoming | 30 September | |||
| 2024 _ resources | (Expenditure) | Transfers | 2025 | ||
| £ | £ | £ | £ | £ | |
| Designated funds: | |||||
| Showground improvement | 24,000 | - | - | (3,542) | 20,458 |
| 24,000 | - | - | (3,542) | 20,458 | |
| General charitable funds | 253,773 | 416,006 | (367,300) | 3,542 | |
| £277,773 | £416,006 | £(367,300) | - |
The designated funds are held for the following purposes;
Showground improvement
This is held for the purpose of showground improvements including fencing, hedgerows and gateways. They will be held until as and when such improvements are required.
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
16 RESTRICTED FUNDS
| Balance at | Movement | in funds | Balance at | Balance at | |
|---|---|---|---|---|---|
| 1 October | Incoming | 30 | September | ||
| 2024 | resources | (Expenditure) | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| Trees reserve | 5,203 | - | (2,920) | - | 2,283 |
| Goat reserve | 16,500 | . | (3,900) | - | 12,600 |
| Education reserve | 8,000 | . | (2,000) | ~ | 6,000 |
| Farm Comp. reserve | 4,925 | - | (385) | - | 4,540 |
| £34,628 | £ | (£9,205) | £- | £25,423 |
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.
Farm Competition reserve
This is held for future expenses incurred in running the farm competitions at the show.
17 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Tangible fixed |
Net current |
||
|---|---|---|---|
| assets | assets | Total | |
| Unrestricted funds | & | £ | £ |
| Designated funds: | |||
| IT improvement | _ - |
- | _ . |
| Showground improvement | - | 20,458 | 20,458 |
| Undesignated funds: | - | 20,458 | 20,458 |
| General charitable funds | 85,080 | 220,941 | 306,021 |
| Restricted funds | . | 25,423 | 25,423 |
| Totalfunds | £85,080 | £266,822 | £351,902 |
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TENDRING HUNDRED FARMERS’ CLUB
NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025
18 COMMITMENTS
Capital commitments
At 30 September 2025 there were no capital expenditure commitments.
Pension commitments
At 30 September 2025 the charity had annual commitments of £2,760 (2024: £2,640).
19 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 2025, the club had 760 members (2024: 797).
20 RELATED PARTY TRANSACTIONS
The charity has no material related party transactions.
17