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 2024
Noel Conn & Company
Chartered Accountants

Arniagh County Agricultural Show Society
Accounts for the year ended 31 December 2024
Contents
Page
Trustees and Other Infomiation...
Report of the Trustees.......................................................
Statement of Trustees, Responsibilities...............
Reportofthe Independent Examiners..............................................
Statement of Flnancial Activities....
Statement of Financial Position.......................................
Notes to the Financial Statements................................
.10

Amiagh County Agricultural Show Society
Trustees and Other Information
Trustees
Mr S N Morton
Mr A W Mcconnell
MrWGS Parr
Mr S J Hamilton
Mr G A Mccall
Mr E W CrozEr
Secretary
Mrs F E Mccall
Contact Detsils
Gosford FO￿St Park
Markethill
Amiagh
BT601 GD
Telephone: 028 37522333
Email:
info@amaghshow.com
Independent Examiner
N￿1 Conn & Company
7 Seven Hows
Upper English Street
Armagh
BT617LA
Bankers
Bank of Ireland
11 Upper English Str￿t
Armagh
BT617BH
Danske Bank
74-76 Scotch Street
Arnagh
BT617DJ
Charlty Commlsslon Nl Number
104972
Company Reglstratlon Number
N1046942

Armagh County Agricultural Show Society
Trustees report for the year ended 31 December 2024
The Trustees, who are also directors for the purposes of company law, present their report along with the financial
statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in
accordance with the accounting policies set out on page 10.
Constitution
Amiagh County Agricultural Show Society is an incorporated body and is a recognised charity by HM Revenue and
Customs, Amiagh County Agricultural Show s￿Iety was registered as a charity by the Charity Commission
Northem I￿land on 14 June 2003 under number104972.
Organlsation
The Trustees who have served during the year are detailed out on page 3.
Who are Armagh County Agricultural Show Society
The Show Committee has the power lo have and exercise general supeNision and conlrol 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 Sociely's charitable objeclives are..
The promotion of agriculture in Northem Ireland by holding an annual agricultural show, and by delivering
agricultural instruction through exhibitions, lectures, and other such means as may from b'me to time be
found expedient.
The promotion of industries, art, sciences, and literature. These have always been trealed as minor in
relation lo the main objective of promoting agriculture.
The Society seeks to achieve its objectives through..
The delivery ofthe annual agricultural show which seeks to'.-
Contribute to the enhancement of public awareness and understanding of the Province's agri-food
sector.
Promote gcod famiing practices and developmenl 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 Ihe promolion of the sector.
The promotion of the arts through maintaining facilities and services to enable the venue to cost a range of
cultural events.
Furthemore, the S(xiety 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 thal the assets, investments, and funds of the Society are pnjdently managed.
Utilise the assets, investments, and funds of the Society to pul in place sustainable enabling finance
streams.

Armagh County Agricultural Show Society
Statement of Public Benefit
The Trustees telieve that bjth our purposes and ￿ts'v￿.es undertaken in this last finarKial year clearly sats'sfy
elements of the public benefit requirement.
The committee considers that these objeyts'ves, ￿￿'VIlies, aTrJ goals have a clear public benefit in enhancing the
s￿la1, economic, and cultural v￿11-bring of rural communities.
The public benefits include=
Improving standards of livest(Kk and agriculturdl p￿t￿eS Vdithin the agricultural sector in Northem Ireland
in particular, and teyond.
P￿Serving and maintaining hwJh staTrJards and skill levels Viithin the agr￿Ultural sector in Northem Ireland,
and beyond.
Developing and preserving rural crafts and craftsmanship necessary to enhan￿ the agricultural sector in
the Province.
Ensuring that rural tradits'ons and skills are passed down through successive generations of the agricultural
community.
Improving the welfare of agricultural animals through the recognits.on of high standards of a3ricultural
husbandry throughoLrt the Provin￿ and beyond.
Enhancing the general public's knOW￿ge and understanding of the Province's agri-fcoj sector.
Achievements and Performance
Amiagh County Show is one of the longest-tunning shovaS in Ireland wth a repKJrt of a show being held in the City of
A￿agh as far back as 1829.
The agriculture, IQ￿al food, and rural life elements of our Show continue to te the driwng force behind our
organisation. However, we make sure every effort is made to cater for all tastes and inte￿stS of the thousands of
visitors that attend the event each year and the prcgramme is constantly uwlated to reflect and resp)nd to those
interests.
Financial Review
During the year ended 31 December 2024, the charity received total income of £192,273 and had total expenditure of
£137,450, ytelding a surplus of £54,823.
Movements in tangible assets during the year are Sho￿ 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 prcmjuced so that the n￿SSary steps can te
taken to reduce these risks.
By order of the Trustees
S k￿￿,,[
3 2£
Trustee
Date

Armagh County Agricultural Show Society
Statement of Trustees, Responsibilities
The Trustees are resFonsible for preparing the Trustees, Annual RetM)rt and the Financial Statements in accordance
th the applicable law and United Kingdom Accounting Starvjards.
The law applicable to charities in Northem Ireland requires trustees to prepare financial statements for each
financial year. Under that law the trustees have prepared the financial statements in accordance with Generally
Accepted Accounts'ng PraCts￿ in the United Kingdom (accounting standards issued by the Financial Rewrting
Council in the UK, including Charities SORP (FRS 1021. Accounts'ng and Reporting by Charities: Ststements of
Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and promulgated by the Institute of
Chartered Accountants in the United Kingdom and United Kingdom Lawl. Under that 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 the affairs
of the charity and of the statement of financial ackn'vib'es of the charity for that penc#J.
In preparing these financial statements, the trUSt￿S are required to:
select suttable accounting policies and then apply trE consistently.
observe the methods and principles in the Chartlies SORP.,
make judgements and estimates that a reasonable and prudent.,
state whether the applicabon of accounting standards have teen 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 that the
charity will conb'nue in business.
The trustees a￿ reskx)nsible for keeping proFer ￿)untr.ng 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 Charits'es Act {Northem IrelarNJ) 2008 and the Charity {Accounts and Reports) Regulalj'ons
(Northem Ireland) 2008. They are also reskK)nsible for safeguarding the assets of the chanty and hen￿ for taking
reasonable steps for the prevention a￿1 detection of fraud arKJ other itregularib'es.
The trustees a￿ reswnsible for the rna1ntenan￿ and integnty of the corForate and financial information incSuded on
the charity's website. LegislatM)n in the United Kingdom goveming the preparation and dissemination of financial
statements may differ from legislab'on in otherjurisdictions.
Statement as to disclosure to our independent examiner
In so far as the trUSt￿S are aware at the kn'ming of approwng our trustees, annual rerx)rt:
there is no relevant infornath?n of which the charitsble 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
infomab'on and to establish that the company's independent examiner is aware of that infomiation.
Independent Examiner
A resoluts'on to r&app)int the independent examiner, Noel Conn & Company. will be proposed at the annual general
meeting
By order of the Trustees
>3Z
Trustee
Date

Armagh County Agricultural Show Society
Independent Examiner's report for the year ended 31 December 2024
We have examined the financial statements of Amiagh County Agricultural Show Society as set out on pages 10 - 13
for the year ended 31 t)ecemter 2024, wh￿h comprise of the Ststement of Financial Activrties, The Bala￿e Sheet,
and the related notes.
This rewrt is made solely to the Charity Trustees, as a L￿y, in ￿cOrdan￿ with regulatK)ns maje under the
Charities Act (Northem Ireland) 2008. Our examination work has been undertaken so that we mighl state to the
Charity's Trustees those matters we are required to stste to them in an ir¥Jependent examinerfs report and for no
other purpose. To the fullest extent pemitted by law, we do not accept or assume responsibilty to anyone other than
the Charity and the charitys Tnjstees as a tr￿y, for our examinatK)n work, for this report, or for the opinions we have
fomied.
Responsibilities of the Armagh County Agricultural Show Society Trustees and Examiner
It is our responsibilty to:
examine the accounts under section 65 of the CharTlies Act.,
to follow the procedures laid dovm in the general directions given by the Commission under section 6519)(b)
of the Charits'es Act,. and
to stste whether particular matters have come to our attention.
Basis of the independent examiner's 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 directsons given by the Charity Commission for Northem Ireland under
section 65{9){bl of the Charities Act.
Our examination included a review of the accounting records kept by the charity arKI a comparison of the accounts
presented wilh those records. 11 also included consideration of any unusual items or disclosures in the accounts, and
seeking explanations from the Trustees cor￿Eming any such matters.
Our role is to state whether any material Matte￿ have come to our attention giving us cause to believe..
1. That accounting records were not kept in &cordance with section 63 of the Charib'es Act.
2. That the ￿)Unts do not accord with those accounting records.
3. That the &counts do not comply with the &counting requirements of the Charities Act.
4, That there is fvrther infonnation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement:
We have completed our examination and have no concems in reS￿t of the matter5 {1) to (4) 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.
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 2024
Total
Funds
2024
Total
Funds
2023
Notes
Incoming Resources:
Incoming reSoUr￿S from charitable activities
Investment Income
191,092
1,181
161,249
Total Incoming Resources
192,273
161,249
Resources Expended:
Charitable activities
Governan￿ costs
135,962
1,488
137,450
124,430
1,678
126,108
Total Resources Expended
Net Income from Resources Available
For CharitableApplications
54,823
35,141
Reconciliation of Fund5
Total funds brought forward
255,328
220,187
Total Funds to Carry FoThvard
310,151
255,328

Armagh County Agricultural Show Society
Statement of Financial Position as at 31 December 2024
Employment of Capital
Notes
Totsl
Funds
2024
Total
Funds
2023
Fixed Assets
Tangible Assets
Albert E Sharp Investments
52,125
68,744
41,912
60,000
10
Current Assets
Debtors and Prepayments
Bank and Cash
6,670
195,523
20,384
135,973
Current Liablllties
Sundry Creditors and Accruals
Trade Creditors
1,500
3,300
1,941
1,000
Net Current Assets
197,393
153,416
Total Assets Less Current Liabilities
318,262
255,328
Funds
Restricted Funds
Valuation Reserve
310,151
8,111
318,262
255,328
11
55,32
l approve these accounts on behalf of the Board of Trustees and confim that we
have made available all relevant ￿ordS and infomiation required for their p￿paration
Mr S J Hamilton
Trustee
The noles on pages 10-13 fomi part of these ￿nts.

Armagh County Agricultural Show Society
10
Notes to the accounts for the year ended 31 December 2024
Principal accounting policies
The financial statements have prepared in acCOrdar￿ with applicable Accounting Standards in the United
Kingdom and the Charits'es Act (Northem Ireland) 2C(18. A summary of the more important accounb'ng policies, which
have been applied consistently, is set out bek)w.
Basis of accounting
The financial Stateff￿nts are prepared in ￿ordan￿ wrth the historical cost convention, and in accordance with the
Statement of RecommerKled Practice [SORP], 'Accounting arKI Reporting by CharitEs° published in 2008.
Taxation
The charity is exempt from tsx on its Charitab￿ acts'Vi￿s.
Restricted Funds
Restricted funds are accounted for in ￿[dan￿ with the particular temis of trust arising from the express or implied
wishes ofthe 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 r6wnised in appropriately designated funds.
Unrestricted Free Reserves
Free Reserves represent amount which are expendable at the dISc￿tion of the trustees in furtheran￿ of the
objectives of the charity and which have not been designated for any other purFM)se. Such fijnds may be held in order
to finan￿ working capital or capita5 expenditure.
Incoming Resources
Voluntary income or capital is included in the Statement of Financial Actr'vits'es when the charity is legally enb'tled to it,
its financial value can be quantified reasonable certainty and there is reasonable certainty of its ultimate receipt.
Entitlemenl to legacies is considered established when the charity has been nots'fied of a distributj'on to be made by
the executors. Income received in advan￿ of due perfO￿nanCe under a contract is accounted for as deferred income
until eamed. Grants for &tivities are recognised as income when the felated conditions for legal entitlement have
been met. All other income is accounted for on an accrual basis.
Resources Expended
All resources exrEnded are ￿COunted for on an acctual basis. Charitable &tivities include costs of ServI￿S and
grants, support costs and depreciation on related assets. Costs of generating funds similarty include fijndraising
activities. Non -staff costs not attributed to one category of activity are althated or apportioned pr&rat to the staffing
of the relevant servi￿. Finance, HR and administrative stsff costs are directly atttibutable to individual activilies by
objeclive. Governan￿ costs are those associated with constitutsonal and statutory requirements.
Government grants
Grants that relate lo specffic capilal expendÈture 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 expEnditure is incurred.
Tangible fixed assets
The cost of tangible fixed assets is their purchase cost, tC*3ether wrth any InC￿ental expenses of acquisition.
Depreciation is calculated so as to write off the cost, or valuation of tangible fixed assets, over the eX￿ted useful
onomic lives of the assets concemed. The principal annual rates used for this purrJ)se are..
Fixtures and Equipment
5 RedLKing Balan

Armagh County Agricultural Show Society
11
Incomlng Resources from Charitable Activities
2024
2023
Entry Fees
Advertising
Letting of Stands
Sponsorship
Gate Admission and Catalogues
Grant- ABC Council
Grant- DAEFIA I DARD
Hire of Show Grounds
18,020
2,150
34,020
37,970
71,TlO
15,000
11,262
14,115
1,640
30,483
22,702
68,404
15,000
7,705
1,200
161,249
191,092
3 Costs of Activities for Charitable Purposes
Total
2024
Total
2023
Costs of Charilable Activities
135,962
135,962
124,430
124,430
4 Tanglble Assets
Land and Fixtures and
Buildings
Equipment
Total
Cost
At1 January 2024
Additions
Disposals
At 31 December 2024
435
76,243
12,934
76,678
12,934
435
89,177
89,612
.Depreciatlon
At 1 January 2024
Charge
Disposals
At 31 December 2024
34,766
2,721
34,766
2,721
37,487
37,487
Net Book Value
At 31 December 2024
435
51,690
52,125
At 31 December 2023
435
41,477
41,912

Armagh County Agricultural Show Society
12
Debtors and Prepayments
2024
2023
Sundry Debtors
Trade Debtors
Prepayment
Eventbrite Reserve
3,750
1583
337
20,280
1(X)
6,670
20,384
6 Bank Current and Deposit Accounts
Total
2024
Total
2023
PayPal Account
Bank of Ireland Current A￿oUnt
Bank of Ireland No. 2 Account
Danske Bank Current Account
Cash on Hand
258
97,468
4,650
93,078
69
195,523
673
130,555
4,676
69
135,973
7 Sundry Credltor8 and Accruals
2024
2023
Accountancy
Other Creditors
1,240
260
1,500
1,240
701
1,941
8 Trade Credltors
2024
2023
Trade Creditors
3,300
3,300
1,000
1,000
Movement In Funds
At the
Movement
At the
0110112024 In Funds 3111212024
Restricted Funds
Restricted
Total Funds
255,328
255,328
54,823
4823
310,151
310,151

Armagh County Agricultural Show Society
13
10 Investments
Equity investments are stated at the Iob%er of oiiginal cost or current tM)ok value on the Balan￿ Sheet
Investment with Albert E Sharp
2024
Original Cost
Value of Dividends and Interest Reinvested
Total Cost
60,000
8,744
68,744
Quoted value at 31 De￿mber 2024
77,409
11 Valuation ReseNe
2024
Opening Balance
Valuation Gain from Prior Years not p￿vioUSlY recorded
Valuats'on Gain in Current Year
Closing Balanc8
7,479
632
8,111
12 Trustees, Remuneration and Benefits
No trustee received any remuneration during the year ended 31 December 2024 (2023 - NIL).
The following payments were made to Trustees, during the year for expenses incurred:
2024
Total Amounl Paid
5,222
Nature of Expenses:
Reimbursement of Costslmileage
IT Sup[￿InterneVCOmputel equipment
3,900
1,322
5,222
Number of Trustees Reimbut5ed
13 Company Llmited by Guarantee
The company is limrted by guarantee and has no share capitsl.
On a winding-up, memters may be required to contribute a maximum of £1.

Arniagh County Agricultural Show Society
Detailed Statement of Financial Activities for the year ended 31 December 2024
2024
2023
14
Incomlng Resources from Charitable Activities:
Enty Fees
Advertising
Letting of Stands
Sponsorship
Gate Admission and Catalogues
Grant- ABC Council
Grant- DAEFIA I DARD
Hire of Show Grounds
Total Incoming Resources from Charitable ACt￿ltIeS.
18,020
2,150
34,020
37,970
71,7TO
15,000
11,262
900
191,092
14,115
1,640
30,483
22,702
68,404
15,000
7,705
1,2DO
161,249
Incoming Resources from Invesment Activities:
Dividendsllnterest
1,181
Resources Expended for Charitable Activities:
Materials and Administration Expenses
Rent
Rates
Show Grounds
Insuran
Light and Heat
Judges, Fees
Cups and Trophies
Prize Money
Stationery and Printing
Postage
Advertising and Marketing
Computer Expenses and Telephone
Hire of Equipment
AGM, Show BBQ and Catering
Health and Safety
Bank Charges
Investment Management Fees
Registration Fees
General Expenses
Donations
Entertainment for Show Day
Depreciation on Fixtures and Equipment
Total Resources Expended for Charttable Activities:
Governance Costs
Accountancy Fees
29,798
1,310
(2,432)
3,362
1,413
25,428
2,304
409
3,586
1,296
455
3,589
3,090
17,119
679
237
6,848
3,855
26,743
9,189
6,035
2.980
3,638
3,898
20,038
2,721
263
7.189
4,256
31,735
9,123
6,218
3,376
547
462
1,936
510
1535
2,721
135,962
564
3,201
670
3,970
2,183
124,430
1,488
1,678
Total Resources Expended
137.450
126,108
Net Incoming Resources for the year
54,823
35.141