Armagh County Agricultural Show Society
(Northern Ireland Charity Commission Number: 103787)
(Company Registration Number: N1046942)
Report of the Trustees and Financial Statements
for the year ended 31 December 2023
Noel Conn & Company
Chartered Accountants

Armagh County Agricultural Show Society
Accounts for the year ended 31 December 2023
Contents
Page
Trustees and Other Information.....
Report of the Trustees......
Statement of Trustees, Responsibilities.
Report of the Independent Examiners............
Statement of Financial Activities.......
staternent of Financial Position............
Notes to the Financial Statements.........
.10

Armagh County Agricultural Show Society
Trustees and Other Information
Trustees
Mr S N Morton
Mr A W Mcconnell
MrWGSParr
Mr S J Hamilton
Mr G A Mccall
Mr E W Crozier
Secretary
Mrs F E Wcall
ContaGt Details
Units3&4
Armagh Business Centre
2 Loughgall Road
Amiagh
BT617NH
Telephone: 028 37522333
Email:
info@amaghshow.com
Independent Examiner
Noel Conn & Company
7 Seven Houses
Upper English Street
Amagh
BT617LA
Bankers
Bank of Ireland
11 Upper English Slreet
Armagh
BT617BH
Charity Commission Nl Number
104972
Company Registration Number
N1046942

Armagh County Agricultural Show Society
Trustees report for the year ended 31 December 2023
The Trustees, who are also directors for the purposes of company law, present their report along with the financial
statements of the charily for the year ended 31 December 2023. The financial statements have been prepared in
accordance with the acGounling policies set out on page 10.
Constitution
Armagh County Agricultural Show Society is an incorporated body and is a recognised charity by HM Revenue and
Customs. Armagh County Agricultural Show Society was registered as a charity by the Charity Comtnission
Northern Ireland on 14 June 2003 under number104972.
Organisation
The Trustees who have seNed during the year are detailed out on pa3e 3.
Who are Arniagh County Agricultural Show Society
The Show Committee has the power to have and exercise general superwsion and control over the affairs of the
Society. The property, funds and securities of the Society are vested in Committee to be utilised in the purpose of
fulfilling the charitable objectives of the Society.
The Society's charitable objectives are:
The promotion of agriculture in Northern Ireland by holding an annual agricultural show, and by delivering
agricultural instruction through exhibitions. lectures, and other such means as may from time to lime be
found expedienl.
The promotion of industries, art, sciences. and literature. These have always been treated as minor in
relation to the main objective of promoting agriculture.
The Society seeks to achieve its objectives through..
The delivery of the annual agricultural show which seeks to'.-
Contribute to the enhancemenl of public awareness and understanding of the Province's agri-food
sector.
Promote good farming practices and development of the skills and crafts needed to enhance the
sector.
Encourage the advancement of breeding and rearing of livestock (including horses and poultry}.
Presentation of awards to those engaged in agriculture.
Working in partnership with other bodies to assist in the promolion of the sector.
The promotion of the arts through maintaining facililies and services to enable the venue to cost a range of
cultural events.
Furthermore, the Society is engaged in:
Making its facilities and resources available for utilisation by other charitable bodies.
The Strategy of the Society is as follows..
Ensure the objective as detailed are delivered.
Ensure that the assets, investments, and funds ofthe Society a￿ prudently managed.
Utilise the assets, investments, and funds of the Society to put in place sustainable enabling finance
streams.

Armagh County Agricultural Show Society
statement of Public Benefit
The Trustees believe that both our purposes and the activities undertaken in this last financial year cleady satisfy
elements of the public benefit requirement.
The committee considers that these objectives, aclivities, and goals have a clear public benefit in enhancing the
social, economic, and cultural well-bring of rural communities.
The public benefits include..
Improving standards of livestock and agricultural practices wthin the agricultural sector in Northern Ireland
in particular, and beyond.
Preserving and maintaining high standards and skill levels wthin the agricultural sector in Northem Ireland,
and beyond.
Developing and preserving rural crafts and craftsmanship necessary to enhance the agricultural sector in
the Province.
Ensuring that rural tradib'ons and skills are passed down through successive generations of the agricultural
community.
Improving the welfare of agricultural animals through the recognition of high standards of agricultural
husbandry throughout the Province and beyond.
Enhancing the general public's knowledge and understanding of the Province's agri-food sector.
Achievements and Performance
Armagh County Show is one of the longest-running shows in Ireland with a report of a show being held in the Cily of
Amiagh as far back as 1829.
The agriculture, local food, and rural life elements of our Show continue to be the driving force behind our
organisation. However, we make sure every effort is made to cater for all tastes and interests of the thousands of
visitors that attend the event each year and the programme is constantly updated to reflect and respond to those
interests.
Financial Review
During the year ended 31 December 2023, the charity received total income of £161,249 and had totsl expenditure of
£126,108, yielding a surplus of £35,141.
Movements in tangible assets during the year are shown in the Notes to the Financial Statements.
Risk Management
The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm
that systems have been established to enable regular reports to be prixluced so thal the necessary steps can be
taken to reduce these risks.
By order of the Trustees
1214124
Trustee
Date

Armagh County Agricultural Show Society
statement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Annual Report and the Financial Statements in accordance
with the applicable law and United Kingdom Accounting Standards.
The law applicable to charities in Northem Ireland requires the trustees to prepare financial statements for each
financial year. Under that law the trustees have prepared the financial statements in accordance with Generally
Accepted Accounting Practice in the United Kingdom {accounting standards issued by the Financial Reporting
Council in the UK, including Charities SORP (FRS 102). Accounting and Reporting by Chartties.. Ststements of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland IFRS 102) and promulgated by the Institute of
Chartered Accountants in the United Kingdom and United Kingdom Law). Under that law the trustees musl not
approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs
of the charity and of the statement of financial activities of the charity for that period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply the consistently.
observe the methods and principles in the Charities SORP.,
make judgements and estimates that a reasonable and prudent;
state whether the application of accounting standards have been followed, subject to any material
departures disclosed and explained the Financial Statements.
prepare the Financial Statements on the going concem basis unless it is inappropriate to presume thaf the
chanty will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any
time the financial position of the charity and to enable them to ensure that the financial statements comply with the
Companies Act 2006, the Charities Act (Northem Ireland) 2008 and the Charity (Accounts and Reports} Regulations
(Northern Ireland) 2008. They are also resFx)nsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The tn]stees are responsible for the maintenance and integrity of the corwrate and financial information included on
the charity's website. Legislation in Ihe United Kingdom goveming the preparation and dissemination of financial
statements may differ from legislation in otherjurisdictions.
statement as to disclosure to our independent examiner
In so far as the trustees are aware at the timing of approving our trustees, annual report..
there is no relevant information of which the charitable company s independent examiner is unaware,. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
infomation and to establish that the company's independent examiner is aware of that information.
Independent Examiner
A resolution to re-appoint the independent examiner, Noel Conn & Company, will be proposed at the annual general
meeting.
By order ofthe Trustees
12
Trustee
Date

Armagh County Agricultural Show Society
Independent Examiner's report for the year ended 31 December 2023
We have examined the financial statements ol Amagh County Agricultural Show Society as set out on pages 10 -13
for the year ended 31 December 2023, which comprise of the Statement of Financial Activities, The Balance Sheet,
and the related notes.
This report is made solely to the Charity Trustees, as a tK)dy, in acCO￿jan￿ with regulations made under the
Charities Act (Northern Ireland) 2008. Our examination work has been undertaken so that we might slate to the
Charity's Trustees those matters we are required to state to them in an independent examinerfs report and for no
other purpose. To the fullest extent petmitted by law, we do not ac￿p1 or assume responsibility to anyone other than
the Charity and the charity's Trustees as a body, forourexaminats'on work, for this report, or lor the opinions we have
formed.
Responsibilities of the Armagh County Agricultural Show Society Trustees and Examiner
It is our responsibility to..
examine the accounts under section 65 of the Charities Act.
to follow the procedures laid down in the general directions given by the Commission under section 65(9)Ib)
of the Charities Act., and
to state whether particular matters have come to our attention.
Basis of the independent examinerfs report:
We have examined the charity accounts as required under section 65 of the Charities Act and our examination was
carried out in accordance with the general direcb'ons given by the Charity Commission for Northern Ireland under
section 65(91{bl of the Charilies Act.
Our examination included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and
seeking explanations from the Trustees conceming any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
1. That accounting records were not kept in accordance with section 63 of the Charities Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is further Info￿natiOn needed for a proper understsnding of the accounts to be reached.
Independent examiner's statement:
We have completed our examination and have no cOn￿mS in respect of the matters11) to (41 listed above and, in
connection with following the directions of the Charity Commission for Northem Ireland, we have found no matters
that require drawing to your attention.
Ji
Noel Conn
For and on behalf of Noel Conn & Company
7 Seven Houses
Upper English Street
Armagh
BT617LA
Date

Armagh County Agricultural Show Society
Statement of Financial Activities for the year ended 31 December 2023
Total
Funds
2023
Total
Funds
2022
Notes
Incoming Resources:
Incoming resources from charitable activities
Interest receivable
161,249
124,354
Total Incoming Resources
161,249
124,354
Resources Expended..
Charitable activities
Governance costs
Interest payable
Loss on PMS Investment
124,430
1,678
105,144
1,040
3,789
Total Resources Expended
126,108
109,973
Net Income from Resources Available
For Charitable Applications
35,141
14,381
Reconciliation of Funds
Total funds brought foNard
220,187
205,806
Total Funds to Carry Forward
255,328
220,187

Armagh County Agricultural Show Society
Balance Sheet as at 31 December 2023
Employment of Capital
Notes
Total
Funds
2023
Total
Funds
2022
Fixed Assets
Tangible Assets
41,912
41,095
Current Assets
Debtors and Prepayments
Bank and Cash
20,384
195,973
216,35
179,842
179,842
Current Liabilities
Sundry Creditors and Accruals
Trade Creditors
1,941
1,000
2,941
750
750
Net Current Assets
213,416
179,092
Total Assets Less Current Liabilities
255,328
220,187
Funds
Restricted Funds
255,328
255,328
220,187
220,187
l approve these accounts on behalf of the Board of Trustees and confim7 that we
have made available all relevant records and information required for their preparation
Mr S J Hamilton
Trustee
The notes on pages 10-13 fom part of these accounts.

Armagh County Agricultural Show Society
Notes to the accounts for the year ended 31 December 2023
10
Principal accounting policies
The financial statements have been prepared in accordance with applicable Accounting Standards in the United
Kingdom and the Charities Act {Northem Ireland) 2008. A summary of the more important accounting policies, which
have been applied consistently, is set out below.
Basis of accounting
The financial statements are prepared in accordance with the historica5 cost convention, and in accordance with the
Statement of Recommended Practice [SORPI, °Accounting and Reporting by Charities. published in 2008.
Taxation
The charity is exempt from tax on its charitable acts'vities.
Restricted Funds
Restricted funds are accounted for in accordan￿ with the particular terms of trust arising from the express or implied
wishes of the donors in so far as these are intended to be binding on the charity- Where such wishes are not intended
to be binding, they are taken into account and reGognised in appropriately designated funds.
Unrestricted Free Reserves
Free Reserves represenl amount which are expendable at the discretion of the trustees in furtherance of the
objectives of the charity and which have not been designated for any other purpose. Such funds may be held in order
to finance working capital or capital expenditure.
Incoming Resources
Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled to it,
its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt.
Entitlement to legacies is considered established when the charity has been notified of a distributs'on to be made by
the executors. Income received in advance of due perfoTmance under a contract is accounted for as deferred income
until earned. Grants for activities are recognised as income when the related conditions for legal entitlement have
been met. All other income is accounted for on an accrual basis.
Resources Expended
All resources expended are accounted for on an accrual basis. Charitable activities include costs of services and
grants, support costs and depreciation on related assets. Costs of generating funds similaTly include fundraising
activities. Non -staff costs not attributed to one category of activity are allocated or apportioned pro-rat to the staffing
of the relevant seNice. Finan￿, HR and administrative staff costs are directly attributable to individual activities by
objective. Govemance costs are those associated with constitutional and statutory requirements.
Government grants
Grants that relate to specific caprta5 expenditure are treated as deferred income, which is then credited to the
Statement of Financial Activities over the related asset's useful life. Revenue grants are credited to the Statement of
Financial Activities in the same year as the related exFenditure is incurred.
Tangible fixed assets
The cost of tangible fixed assets is their purchase cost, together with any incidental expenses of acquisition.
Depreciation is calculated so as to wrile off the cost, or valuation of tangible fixed assets, over the expected useful
economic lives of the assets concerned. The principal annual rates used for this putpose are..
Fixtures and Equipment
5 Reducing Balance

Armagh County Agricultural Show Society
11
Incoming Resources from Charitable Activities
2023
2022
Entry Fees
Advertising
Letting of Stands
Sponsorship
Gate Admission and Catalogues
Grant- ABC Council
Grant- DAERA I DARD
Hire of Show Grounds
14,115
1,640
30,483
22,702
68,404
15,000
7,705
1,200
161,249
12,551
2,256
24,616
17,255
51,162
10,875
4.439
1,200
124,354
Costs of Activities for Charitable Purposes
Total
2023
Total
2022
Costs of Charitable Activtties
124,430
124,430
105,144
105,144
4 Tangible Assets
Land and Fixtures and
Buildings
Equipment
Total
Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
435
73,243
3,000
73,678
3,000
435
76,243
76,678
Depreciation
At1 January 2023
Charge
Disposals
At 31 December 2023
32,583
2,183
32,583
2,183
34,766
34,766
Net Book Value
At 31 December 2023
435
41,477
41,912
At 31 December 2022
435
40,660
41,095

Armagh County Agricultural Show Society
12
Debtors and Prepayments
2023
2022
Sundry Debtors
Prepayment
Eventbrite ReSe￿e
20,280
100
20,384
Bank Current and Deposit Accounts
Total
2023
Total
2022
Plalform Securities
PayPal Account
Bank of Ireland Current Account
Bank of Ireland No. 2 Account
Cash on Hand
60,000
673
130,555
4,676
69
195,973
60,000
981
110,883
7,789
189
179,842
Sundry Creditors and Accruals
2023
2022
Accountancy
Other Creditors
1,240
701
1,941
750
750
Trade Creditors
2023
2022
Trade Creditors
1,000
1,000
Movement in Funds
At the
Movement
At the
0110112023 In Funds 3111212023
Restricted Funds
Restricted
Total Funds
220,187
220,187
35,141
35,141
255,328
255,328

Armagh County Agricultural Show Society
13
10 Trustees, Remuneration and Benefits
No trustee received any remuneration during the year ended 31 December 2023 (2022 - NIL).
No Trustee re￿iVed any reimbursement for approved expenses incurred in connectKJn with the charity.
11 Company Limited by Guarantee
The company is limited by guarantee and has no share capital.
On a winding-up, members may be required to contrtbute a maximum of£1.

Armagh County Agricultural Show Society
Detailed Statement of Financial Activities for the year ended 31 December 2023
2023
2022
14
Incoming Resources from Charitable Activities:
Entry Fees
Advertising
Letting of Stands
Sponsorship
Gate Admission and Catalogues
Grant- ABC CounGiI
Grant- DAERA I DARD
Hire of Show Grounds
Total Incoming Resources from Charitable Activities:
14,115
1,640
30,483
22,702
68,404
15,000
7,705
1,200
161,249
12,551
2,256
24,616
17,255
51,162
10,875
4,439
1,200
124,354
Resources Expended for Charitable Activities:
Materials and Administration Expenses
Rent
Rates
Show Grounds
Insurance
Light and Heat
Judges, Fees
Cups and Trophies
Prize Money
stationery and Printing
25,428
2,304
409
3,586
1,296
455
3,589
3,090
17,119
679
18,353
2,112
362
3,160
1,490
776
4,207
80
17,098
654
111
Postage
Advertising and Marketing
Computer Expenses and Telephone
Hire of Equipment
AGM, Show BBQ and Catering
Health and Safety
Bank Charges
Registration Fees
General Expenses
Donations
Entertainment for Show Day
Depreciation on Fixtures and Equipment
Total Resources Expended for Charitable Activities:
237
6,848
3,855
26,743
9,189
6,035
2,980
564
3,201
670
3,970
2,183
124,430
208
7,131
2,243
26,943
6,536
6,240
1,072
450
50
400
3,440
2,139
105,144
Governance Costs
Accountancy Fees
1,678
1,040
Loss on PMS Investment
3,789
Total Resources Expended
126,108
109,973
Net Incoming Resources for the year
35,141
14,381