Company Registration Number N1051720
Charity Reglstration Number NIC103252
County Fermanagh Farmlng Society Limited
(Charitable Company Limited by Guarantee)
Annual Report & Unaudlted Financlal Statements
For the Year Ended 31 December 2024

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Contents
Page
Company Infomiation
Dlrectors. Report
Independent Examlnerfs Report
Statement of Flnanclal Actlvltles
Statement of Financial Position
9-10
Notes to the Financial Statements
11-17

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Company Information
Board of dlrectors
Ruth L Armstrong (appointed 6 Feb 2025)
T O Marcus Barton (appointed 6 Feb 2025)
Harry Boles (appointed 6 Feb 2025)
W Brian Donaldson (appointed 6 Feb 2025)
John James Gunn (resigned 6 Feb 2025)
Lord Anthony Hamllton
E Marlon Henderson (reslgned 6 Feb 2025)
J Adrlan T Irvine
J Albert G Knox (appolnted 6 Feb 2025)
Alan J Morrlson (appointed 6 Feb 2025)
Edward K Rogers
Company secretary
Ann Orr
Reglstered offlce
Exhlbltlon and Auctlon Centre
Old Tempo Road
Ennlsklllen
Co. Fermanagh
BT74 4BA
Company number
N1051720
Charlty number
NIC103252
Independent Examlners
Cooper Pary Audlt (Ireland) Llmlted
Chartered Accou ntants
36-38 Northland Row
Dungannon
Co Tyrone
BT71 6AP
Bankers
Ulster Bank
16 Darling Street
Enniskillen
Co. Fermanagh
BT74 7ER

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Directors, Report for the year ended 31 December 2024
The Directors, who are the trustees for the purpose of charity law, have pleasure in
presenting their report and the unaudited financial statements of the charitable
company for the year ended 31 December 2024.
The financial statements have been p￿pared in accordance with the Statement of
Recommended Pract1￿ "Accountlng and Reportlng by Charltles" (FRS 102) and the
Companles Act 2006.
Reference and Admlnlstratlon Detalls
The reference and administratlon detalls of the charlty are as shown on page 2.
Objectlves and Actlvltles
The objects of the charitable company shall be to:
advance, promote and improve agriculture In all Its branches and In allled
home Industrles, In partlcular by the holdlng of an annual show or shows,
exhibitions and demonstratlons of equipment and technlques;
promote the beneflts of the Inhabltants In Fermanagh and Its envlrons (the
area of beneflt) through the advancement of educatlon, In part5cular by
promotlng a knowledge and understandlng of rural affalrs, rural development
and envlronmental Issues and an Interest In the agrlcultural Industry In
general, and the provlslon of facllStles In the Interest of soclal welfare for
recreatlon and other lelsure tlme occupatlons wlth the object of Improvlng the
conditions of Ilfe of the sald Inhabltants. and
advance and encourage the protectlon and safeguardlng of the envlronment.
Publlc Beneflt statement
The dlrectors of County Fermanagh Familng Soclety Llmlted conflrm that they have
complled wlth their duty under sectlon 4{6) of the Charltles Act (Northern Ireland) 2008
to have regard to the Charlty Commlsslon for Northern Ireland's guldance on publlc
benefit and that the publlc benefit requlrement has Informed the actlvStles of the
charltable company In the year ended 31 December 2024.
Achlevements and Performance
The annual Fermanagh County Show dld not take place durlng 2024 or 2025 due to
logistical problems obtalnlng a sultable slte. The annual show Is the charity's maln
source of income and the directors are reviewing the situation to secure a slte for future
county shows.
The dlrectors are confident that the charity contlnues to meet Its perf0rrnan￿ objectives
to benefit the local communlty. Durlng 2024 and 2025, an exhlbltlon of chlldren's work
and crafts was held In the CAFRE College Enniskillen, and the judging of cattle and
sheep took place on the competitors, premises.
Flnanclal revlew
Flnanclal Performance
Durlng the year ended 31 December 2024, the charlty had net outgolng resources of
£20,017 (2023: net outgoing resources £5,680).
Reserves Policy
As a charity, the company is heavlly dependent on the Income generated by the
Fermanagh County Show. The board conslders It necessary to malntaln at least £90,000
of reserves to enable the company to continue to operate should there be any
unexpected fall in incoming resources.

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Directors. Report for the year ended 31 December 2024
(continued)
Risk management
The directors have examlned the major strategic, buslness and operatlonal rlsks whlch
the charlty faces and they confirm that systems have been established to enable regular
reports to be prOdU￿d so that the necessary steps can be taken to manage these risks.
Structure. Governance and Management.
Oryanlsatlonal Structure
The charitable company Is a company Ilmited by guarantee, not havlng a share capital.
The charitable company was established under a Memorandum of Assoclation whlch
established the objects and powers of the company and is governed under its Articles of
Assoclatlon.
In accordance wlth the Artlcles of Assoclatlon, the members to retlre by rotatlon shall be
those who have been longest In office since thelr last electlon, and the relevant motlon
wlll be put at the Annual General Meetlng. A retlrlng member shall be ellglble for re-
elertlon.
Dlrertors
The directors who have serrfed durlng the year are the same as those Ilsted on page 2
Taxatlon Status
The company Is recognlsed as a charlty by HM Revenue & Customs. Accordlngly, the
company has avalled of the exemptlons contained in Chapter 3 Part Il Corporation
Taxes Act 2010 and Section 256 Taxatlon of Chargeable Gains Act 1992.
Dlrectors. responslbllltles
The dlrectors are responslble for preparlng the flnanclal staternents In accordance wlth
applicable law and Unlted Klngdom Accountlng Standards (United Klngdom Generally
Accepted Accountlng Practlce).
Company law requires the dlrectors to prepare flnanclal statements for each flnanclal
year which glve a true and fair vlew of the state of the affalrs of the charltable company
and of the Incoming resources and appllcatlon of resOur￿s, includlng the income and
expenditure, of the charltable company for that year. In preparing these financial
statements the Directors are required to:
select sultable accountlng pollcles and apply them conslstentlyi
obseNe the methods and prlnclples In the Charltles SORP (FRS 102).
make Judgements and estlmates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any
materlal departures dlsclosed and explained In the financlal statements. and
prepare the financlal statements on the golng concern basis unless It Is Inapproprlate
to presume that the charitable company wlll continue in operation.

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Directors, report for the year ended 31 December 2024
(continued)
The directors are responsible for keeplng adequate accountlng records that disclose with
reasonable accuracy at any time the flnanclal posltlon of the charltable company and
enable them to ensure that the financial statements comply wlth the Companles Act
2006. They are also responsible for safeguarding the assets of the charitable company
and hence for taking reasonable steps for the prevention and detectlon of fraud and
other Irregularltles.
Small Companies Exemptlon
The above report has been prepared In accordance wlth the speclal provlslons ￿lating to
small companies wlthln Part 15 of the Companies Act 2006.
This report was approved by the board and slgned on Its behalf by:
Sec
Date:

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Independent Examiner's Report to the members on the unaudited
financial statements of County Fermanagh Farming Society
Limited for the year ended 31 December 2024
We report on the flnanclal statements of the company for the year ended 31 December
2024 which are set out on pages 8 to 17.
Respectlve Responslbllltles of Dlrectors and Independent Examlner
As the charitable company's dlrertors, who are the trustees for the purpose of charlty
law, you are responslble for the preparation of the financlal statements in accordance
wlth the requirements of the Companies Act 2006. Having satlsfied ourselves that the
charitable company Is not subject to audit under company law, and is ellgible for
Independent examlnatlon, It is our responslbllity to:
examlne the accounts under sectlon 65 of the Charltles Act (Northem Ireland)
2008;
follow the procedures lald down In the general Dlrectlons glven by the Charlty
CommlssSon for Northern Ireland under section 65(9)(b) of the Charltles Act
(Northern Ireland) 2008. and
state whether particular matters have come to our attentlon.
Basls of Independent Examlner's Report
We have examlned your charltable company's financlal statements as required under
section 65 of the Charltles Act (Northern Ireland) 2008 and our examinatlon was carrled
out In accordance with the general dlrections glven by the Charlty Commlssion for
Northern Ireland under section 65(9)(b) of the Charitles Act (Northern Ireland) 2008.
The examlnatlon Included a revlew of the accountlng records kept by the charltable
company and a comparlson of the accounts presented wlth those records. It also
Includes conslderatlon of any unusual Items or dlsclosures In the accounts and seeklng
explanatlons from you as charltable company Dlrettors concemlng any such matters.
Our role Is to state whether any materlal matters have come to our attention glvlng us
cause to believe:
That accountlng records were not kept In accordance wlth sectlon 386 of the
Companies Act 2006; or
That the accounts do not accord with those accounting records. or
That the accounts do not comply wlth the accounting requirements of sectlon 396
of the Companles Act 2006 and with the methods and prlnciples of the Charltles
Statement of Recommended Practitr appllcable to charltles preparing thelr
accounts In accordance wlth the Financlal Reportlng Standard applicable In the
UK and Republlc of Ireland; or
That there Is further information needed for a proper understandlng of the
accounts to be reached.

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Independent Examlner's Report to the members on the unaudited
financial statements of County Fermanagh Farming Society
Limited for the year ended 31 December 2024 (Continued)
Independent Examlnerfs Statement
We have completed our examinatlon and have no concerns In respect of the matters
Ilsted above and, In connection with followlng the directions of the Charlty Commission
for Northern Ireland, we have found no matters that requlre drawing to your attentlon.
Cooper Parry Audlt (Ireland) Limlted
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT7 16AP
Date: 1110912025

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Statement of Flnanclal Activities
(including an Income and Expenditure Account)
For the year ended 31 December 2024
Note
UnrestrSctsd
Funds
2024
Restricted
Fund$
2024
Total
Total
2024
2023
Income and
Endowments from:
Charitable actlvltles
Total
10,188
10,188
10,188
10,188
90,207
90,207
Expendlture on:
Charitable Activitles
600
(19,715)
(600)
(20,315)
(5,598)
Interest payable and
slmllar charges
(162)
(162)
(461)
Interest recelvable and
slmllar Income
460
460
379
Net movement In
funds
(19,417)
(600)
(20,017)
(5,680)
Transfer between funds
Total fijnds brought
forward at I lanuary
238,272
28,200
266,472
272,152
Total funds ¢•rrled
forward at 31
December
218,855
27,600
246.455
266.472
The above Statement of Flnanclal Actlvltles includes all Informatlon as requlred to be
disclosed by the Companles Act 2006.
All of the actlvltles of the company are classed as contlnulng.
There Is no dlfference between the net Incomlng resources for the year ststed above
and thelr hlstorlcal cost equlvalents.
The notes on pages 11 to 17 form part of the flnanclal statements.

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Statement of Financial Position (Balance Sheet)
As at 31 December 2024
Note
2024
2023
Non-current Assets
Property, Plant and equlpment
183,182
184,143
Current Agsets
Receivables
Cash at bank on deposlt
Cash at bank and in hand
io
li
6,000
32.178
31,718
67,128
85,421
Payables: Amounts falllng
due wlthln one year
12
Net Current Assets
Total assets leM current
Ilabllltles
246,455
266,472
Provlslon• for Ilabllltles
Net Asset•
13
246 455
266 472
Represented by:
Unrestrjcted Funds
Restrlcted Funds
14
218,855
238,272
246 455
266 472
The dlrectors, statements on the followlng page forms part of the Statement of Flnancial
Posltion.
The notes on pages 11 - 17 form part of the financlal statements.

County Fermanagh Farmlng Soclety Llmited
(Charitable Company Limited by Guarantee)
ststement of Flnanclal Posltlon as at 31 December 2024
(continued)
These flnanclal statements have been prepared In accordance wlth the provlslons
appllcable to small companles reglme wlthln Part 15 of the Companles Act 2006.
For the flnanclal year ended 31 December 2024 the company was entltled to exemptlon
from audit under sertlon 477 of the Companles Act 2006.
The dlrectors conflrm that the members have not requlred the company to obtain an
audlt of Its flnanclal statements for the year In questlon In accordance wlth sertlon 476
of the Companies Act 2006.
The dlrectors acknowledge thelr responslbllltles for ensurlng that the charltable company
keeps accountlng records whlch comply wlth Sectlon 386. and for preparlng flnanclal
statements whlch glve a true and falr vlew of the state of affalrs of the charltable
company as at the end of the flnanclal year and of Its Incomlng or outgolng resources
for the flnanclal year In accordance wlth the requlrements of sectlons 394 and 395 and
whlch otherwlse comply wlth the requlrements of the Companies Act 2006 relatlng to
flnanclal statements, so far as appllcable to the charltable company.
The notes on pages 11 to 17 form an Integral part of the flnanclal statements.
The flnanclal statements were approved and authorlsed for Issue by the Board of
Dlrectors and slgned on thelr behalf by:
Lord Ant
Dlr•cto
amllton
rfan T Irvln•
ctor
Dat•:
Company Reglstratlon Number: N1051720
Charlty Reglstratlon Number: NIC103252
io

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Notes to the Flnancial Statements
For the year ended 31 December 2024
l. General Information
County Fermanagh Farmlng Soclety Llmlted Is a charltable company Ilmlted by
guarantee incorporated in Northern Ireland. In the event of the charltable company
belng wound up, the liability In respect of the guarantee is Ilmited to £1 per member of
the charitable company. The address of the reglstered offlce Is as shown on page 2.
The charltable company constitutes a public beneflt entity as deflned by FRS 102.
2. Accountlng pollcies
The followlng accountlng policles have been applied consistently In deallng wlth Items
which are consldered material in relation to the company's financlal statements.
2.1 statement of Compllance
The flnanclal statements have been prepared In accordance wlth Accountlng and
Reportlng by Charites: Statement of Recommended PrattSce (SORP) appllcable to
charities preparing thelr flnanclal statements In accordance with the Financial Reporting
Standard appllcable In the UK and Republlc of Ireland (FRS 102) effectlve l January
2023 (Second Edltlon), the Flnanclal Reportlng Standard applicable in the Unlted
KSngdom and RepublSc of Ireland (FRS 102) and the Companies Act 2006.
2.2 8asl$ of Preparatlon
The flnanclal statements are prepared on a golng concern basls under the historical cost
conventlon unless otherwlse stated In the relevant accountlng pollcy. Hlstorlcal cost Is
generally based on the falr value of the conslderatlon glven In exchange for assets.
Cash Flow Statement
The charltable company has applled Update Bulletln 2 as publlshed on 5 October 2018
(effective l January 2023) and does not include a cash flow statement on the grounds
that It Is applylng FRS 102 Section IA.
2.4 Income and Endowments
(l) Donatlons. Legacies and Other Tradlng Actlvltles
Donatlon and legacy Income Includlng Incoming resources from glfts, donatlons and
grants Is recognlsed In full In the Statement of Financlal Activitles when receivable.
other tradlng actlvltles are commercial activities which are recognlsed as earned when
the related goods and ServI￿S are provlded.
li

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Notes to the Flnancial Statements
For the year ended 31 December 2024 (continued)
(11) Income from Charltable Activities
Incorne from charitable actlvltles includes income recelved under contract or where
entitlement to grant funding is subject to specific performance condltlons. It is
recognised as earned as the related servlces or goods are provided. Grant Income
included In thls category provides fundlng to support projects and Is recognlsed where
there Is entitlement, certalnty of recelpt and the amount can be measured wlth
sufficient rellablllty.
2.5 Expendlture
Expenditure Is recognlsed when a liability is incurred. Contractual arrangements and
performance related grants are recognised as goods and servlces are supplled. Where
costs cannot be dlrertly attrlbuted to a partlcular heading they have been allocated to
actlvities on a basis conslstent wlth use of resources. Staff costs and overhead expenses
are allocated to actlvltles on the basls of staff tlme spent on those actlvltles.
(E) Charltable Actlvltles
This comprlses all the resources applled by the charltable company In undertaklng Its
work to meet Its charltable obJectlves. Charitable actlvities wlll Include the costs of
governance arrangements which relate to the general runnlng of the charltable
company.
Property. Plant and Equlpment and Depreclatlon
Propertyi plant and equipment are inltially recorded at cost.
Depreclatlon Is calculated to wrlte off the orlglnal cost less the estlmated resldual value
of flxed assets over thelr expected useful Ilves.
Freehold Showgrou nd
Showground Development
Flxtures & Equlpment
No depreciatlon
20/0 Straight Llne
10 % Reduclng Balance
Fund accountlng
The charlty had two types of funds for whlch It Is responsible at the year end:
(i)
Unrestrfcted funds
These are funds which are expendable at the dlscretion of the dlrectors In furtheran￿ of
the objects of the charlty. In addltlons, funds may be held In order to flnance capltal
Investment and worklng capltal.
(11) Restrlcted funds
Income received for speclflc purposes. Such purposes are wlthin the overall aims of the
charlty.
Taxatlon
The company has charitable status and is therefore not liable to Corporatlon Tax.
12

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Notes to the Financlal Statements
For the Year Ended 31 December 2024 (contlnued)
Trade and other payables
Trade and other payables are Inltially recognlsed at falr value and thereafter stated at
cost.
2.10 Crltlcal accountlng estlmates and Judgements
In the appllcatlon of the Charlty's accounting policies, the Trustees are requlred to make
judgements, estlmates and assumptlons about the carrylng value of assets and Ilabllltles
that are not readily apparent from other sources. The estlmates and assoclated
assumptions a￿ based on hlstorical experience and other factors that are considered to
be relevant. Actual results may dlffer from these estimates.
The estlmates and underlylng assumptlons are reviewed on an ongolng basls. Revisions
to accountlng estlmates are recognlsed In the perlod In whlch the estlmate Is revlsed
were the revlslon affects only that perlod, or In the perlod of the revlslon and future
perlods were the revlslon affects both current and future perlods.
Criticaljudgements in applying the entity s accounting policies
There are no critical Judgements in applylng the company's accountlng policies.
crftlcal accounting estimates and assumptions
There are no accountlng estimates In applylng the company's accountlng pollcles.
2.11 Cash & Cash Equlvalents
Cash Is represented by cash In hand and deposlts wlth flnanclal Instltutlons repayable
wlthout penalty on notlce of not more than 24 hours. Cash equlvalents are hlghly Ilquld
Investments that mature In no more than three months from the date of acqulsltlon and
that are readily convertlble to known amounts of cash wlth Inslgnlficant risk of change In
value.
13

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Notes to the Financlal Statements
For the Year Ended 31 December 2024 (continued)
Income and Endowments
Charltable activities
Unrestricted
Funds
2024
Restrlcted
Funds
2024
Totsl
Total
2024
2023
Subscriptions and donations
Entry fees
Admission charges
Trade stands & advertlslng
Mlscellaneous sponsorshlps
Vaughan Trust
Rent
5,070
462
647
5.070
462
647
240
1,117
45,235
19.315
21,025
2,775
500
3,009
500
500
3,009
500
500
Total Income from
Charltable Actlvltles
10,188
10.188
90,207
Incorne for the year ended 31 December 2023 comprlsed: unrestrlcted £90,207 and
restrlcted £nll.
14

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 December 2024 (continued)
Resources Expended
Charltable Actlvities
Unrestricted
Funds
2024
Restrlcted
Funds
2024
Total
Total
2024
2023
Prizes
offi￿ expenses
Advertising & promotlonal
Rent
Heat, Ilght and power
Telephone & broadband
County Show staging costs
Security, health & safety
Trophles and engraving
Hospltallty & entertalnment
Secretarlal & admlnlstratlon salarles
Accountancy
Insuran
Conference and afflllatlon fees
Mlscellaneous expenses
Depreclatlon
2,191
299
206
3,333
77
1,649
204
2,191
299
206
3,333
77
1,649
204
21,918
2,406
11,164
5,050
350
1,693
21,748
1,000
2.317
7,323
9,554
1,800
1,921
254
1,203
6,104
120
850
11,125
1,890
2,388
loo
171
5,300
120
850
11,125
1,890
2,388
loo
171
5,900
600
Total Resources Expended
600
Expendlture for the year ended 31 December 2023 comprlsed: unrestricted £95,205 and
restricted £600.
Net Income / (expendlture) for the year
Net Income / (expenditu￿) Is stated after charglng:
2024
2023
Depreclatlon of propertyi plant and equlpment
Independent examlner's remuneratlon
5,900
1,890
6,104
1,800
Independent Examlnerfs Remuneratlon
The Independent examlnerfs remuneratlon amounts to an independent examlnatlon fee
of £1,890 (2023: £1,800) and other accountants, fees of £- (2023: £-).
15

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Notes to the Flnancial Statements
For the Year Ended 31 December 2024 (continued)
Directors Emoluments
The dlrectors received no emoluments during the period.
Liablllty of members
The organisatlon Is a company Incorporated under guarantee and does not have share
capital. The Ilablllty of each member is Ilmited to an amount not exceedlng £1.
Propertyi plant and equlpment
Freehold
Showground
Showground
Development
Flxturns &
Equlpment
Total
Cost
At i¥t Jan 2024
70,000
148,092
Additions
61,941
280,033
At 31* Dec 2024
150 655
284 972
Depreclatlon
At i¥t Jan 2024
Charge for year
At 315t Dec 2024
62,227
33,663
95,890
101 790
Net Book Value•
At 31rt Dec 2024
183 182
At 31£t Dec 2023
184 143
io.
Receivables
2024
2023
Accrued Income - sponsorshlps and donatlons
6,000
6,000
16

County Fermanagh Farming Society Limited
(Charitable Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 December 2024 (continued)
11.
Cash at bank on deposit
2024
2023
Ulster Bank Llmited Buslness Reserrfe
32,178
31,718
32,178
31,718
12.
Payables: Amount falllng due wlthln one year
2024
2023
Trade and other credltors
Accrued Expenditure
Credlt card
3,853
3,003
89
13.
Analysls of Net Assets
Unrestrlcted
Funds
2024
Re8trlcted
Funds
2024
Total
2024
Total
2023
Tanglble flxed assets
Current Assets
Current Liabllltles
155,582
67,128
(3,855)
218,855
27,600
183,182
67,128
(3,855)
246,455
184,143
85,421
(3,092)
266,472
27,600
14.
Analysls of funds
Unrestrlcted
Funds
2024
Restrlcted
Funds
2024
Total
2024
Total
2023
Openlng as at l January
Surplus / (deflclt) for the
year
Transfer between funds
238,272
(19,417)
28,200
(600)
266,472
(20,017)
272,152
(5,680)
Closlng as at 31 December
218 855
246 455
266 472
15.
Contlngent Liabilities
A contingent liabillty exlsts to repay grants received should certaln conditlons not be
fulfllled by the company.
17