jamesmilne
CHARTERED ACCOUNTANTS
Deeside Agricultural Associallon
Scottish Charity Nurnber SC034756
Company Number SC252549
Report and Financial Ststements
for the year endgd
31st October 2025

Deeslde Agrlcultural Assoclatlon
Report of the Directors
foT the year ended 31st October 2025
The Trustees present their annual Report and Financial Statements of the charity for the year ended 31st October
2025. The Financial Statements have been prepared in accordance with the accounting policies sel out in note 1
lo the accounts and compty with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Account
IScolland} Regulations 2006 las amended) and Accounting and Reporting by Charities.. Statements of
Recommended Pracli¢e applicable to charities preparing their accounts in accordance w'rth the Financial Reporting
Standard applicable in the UK and Republr of Ireland published on 16th July 2014.
Objectlves and actlvities
The main objectives are the promotion and adVancementofagr￿llUre, agricultural sThence and associated trades.
The Association's principal source of income is from oryanising and running the annual Banchory Show.
Achievements and performanc¢
Ban¢hory Show was held this year on Saturday 26th July. As with most days this year (t was dry and sunny.
The schools preliminary football was held as usual on the Friday evening with the final being played on the
Saturday.
We had plenty volunteers to help with preparation. Erection stewards made g¢)od use of the helpers and all wenl
smoothly.
On Friday we donated the use of our marquee for a ¢haritable event. This year il was Banchory Community
Football Club. They raised £28,465 which will go towards Tillybrake Community Hub Project.
Liveslo¢k and horse judging went well with plenty spectators. Trade stand space was full to capacity again with a
large number of local charities raising money for their cause. Our education lent was well supported it had plenty
activities and compeb'lions for children.
Attractions in the ring included, schools five aside ftX)tball, dog agility derronstration. tug ofwar, parade of livestock
and a display of livestock feeding methods. Entertainment started in the marquee al five pm enjoyed by a large
crowd of afternoon revellers who meet up in the bar meeting with acquaintances from previous shows. The
evening concluded with a band playing lo a large crowd of dancers.
Al the AGM in December 2024 donations lolalling £4,650 were awarded to..
RSABI
Scottish Air Arnbulan
Seed Box
Friends ofAnchor
Ucan
Banchory Outdoor and Active
Mid-Deeside Young Farmers Club
Aberdeen Bon Accord Lion5 Club
Maggies

Deeside Agricultural Association
Report of the Dlreeto
for the year ended 31st October 2025 Icontlnuedl
Finan¢lal review
The results for the year under review, contained within pages 5 and 6 of this ￿pOrt, should be read in conjunction
with the notes lo the financial slalemenls on pages 7 to 11.
Following income generated and expenses incurred in running the Association there 15 0 surplus for the year of
£15,14812024- £18,624). On the back ofthe Surplus forthe year, the nel assets ofthe Association were £248.090
12024- £232,942>.
As the figures herewith show, the A550ciab'on ¢onlinues to be in a healthy state.
Reserves pollcy
It is the policy of the Association lo relain adequate reserves to safeguard the continuance of the Association's
purpose. At 315t October 2025 the Association had unrestricted funds of £248,090.
Stru¢turo, gov•rnan¢e and management
The company, whi¢h is ￿gIStered in Scotland is limited by guarantee and therefore govemed by 115 Memorandum
and Articles of Association. is a registered Charity in Scotland charity number SC034756. In the event of the
charitable company being wound up, the liability In respect of the guarantee is Limited lo £1 per member. The
company was incorporated on 9th July 2003.
All committee members are very familiar with the practical work of the Asswiation. having been involved for a
number of years. Committee members attend training days and conferences relating lo the running of agricultural
shows, including stewarding. contingency planning, health & safety and markets'ng & evaluation.
Dlrectors and Trustees
The di￿lOrS of the charitable company (the charity) are ts Trustees for the purpose of charity law.
The Trustees, who Served durin9 the period under review and 5inTr the year end were as follows..
G. Christie
l.C. Wilson
G. Peter
A. Blackhall
J. Winlon
R. Begg
J. Barclay
A Walson
D. Wight
D. Vmnlon
l. Murray
{resigned 31112120241
(appointed 31112120241
Newly appointed Trustees are advised by the board of their legal duties and responsibilities and where necessary
training is provided.
Secretary: E. Christie
Treasurer: l. Wilson
Accountsnts: James Milne, Chartered Accountants, Rosewood. Raemoir Road. Banchory A8314ET.
Bankers: Virgin Money, 38 High Street, Banchory AB315SR

Deeside Agrlcultural Association
RgPQrt of the Dlrectors
for the year endod 31st October 2025 Icontinuedl
Reglstered offlce.. 36 Partan Skelly Way. Cove. Aberdeen. A812 3PH
Scottlsh charity numbor: SC034756
Company number: SC252549
Dlrectors. responsibilitie$
The directors are required under the Companies Act 2006 and Charities Accounts Iscotlandl Regulations 2006 to
prepare, for each financial year, financial statements which give a true and fair view of the financial activities ol the
Asso¢ialion during the year and of its fin8nci81 position al the end of the year. In preparing these financial
statements the directors are required to..
lal select suitable ac¢ounting policies and apply them on a consistent basis..
{bl make judgments and estimates that are prudent and reasonable:
{cl follow applicable accounting stsndards subject lo any material departures dlsclosed and explained in the
financial slalements..
Idl prepare the financial statements on the going concern basis unless il is inappropriate to presume that the
Association will continue in operation.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the Association and enable them to ensure that the financial slalemenls comp
with applicable law and regulations. They are a150 responsible for safeguarding the assets of the Association and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared In a¢wrdance with the provisions in Part 15 of the Companies Act 2006 appI￿able
to companies subject lo the small companies regime and was approved by the board on
signed on rt5 behalf by
l. Wllson
Director

Independent Examlnerfs Report to the Trustees of
Deeside Agricultural Association
I report on the accounts of the charity for the year ended 31 sl October 2025 which are sel out on pages 5 to 11.
Re$pe¢tlve responslbllitles of management commlttee and examlner
The management committee are responsible fof the preparation of the accounts in accordance with the terms
of the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Account$ (Scollandl Regulations
2006. The managernent committee consider that the audit requirement of Regulation 10111 la} lo Icl of the
Accounts Regulations does not apply. 11 is my responsibility lo examine the accounts as required under Section
44111 Icl of the Act and lo stale whether particular matters have come lo my attention.
Ba51s of Independent examlner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts IScotlan¢Jl
Regulations 2006. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual items
or disclosures in the accounts and seeks exp18n81ions from the trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit and consequently
do not express an audit opinion on the view given by the accounts.
Indgpendent examIne￿S ststement
In the course of my examination, no matters have come to my attention
which give me reasonable cause to believe that in any material respect the requirements..
lo keep accountin9 records in accordance with Section 4411 Ila) of the 2005 Act and Regulation 4 of the
2006 Accounts Regulations, and
lo prepare accounts which accord with the accounting records and Comply with Regulation 8 of the
2006 Accounts Regulation5
have not been met, or
2. to which, in my opinion, attents'on should be drawn in order to enable a proper understanding of the account$
to be reached.
Rlchard D. Christle, CA
Partner
James Milne
Charte￿d Aceounlants
Rosewood
Raemoir Road
Banchory
AB314ET

Deeslde Agrlcultural Association
Statement of Financial Actlvltles
(Incorporating an income and expenditure account
for the year ended 3131 October 2025
2025
Total
Funds
2024
Total
Funds
Unrestrlcted
Funds
Restrict•d
Funds
Notg
Income and ondowments from:
Charitable acb'vilies
Investment income
146.541
2,254
443
146,984
2,254
151,325
1.375
Total income
148,795
443
149,238
152.700
Expenditure on:
Charitable activities
133,647
443
134.090
134,076
Total expBnditure
133,647
443
134,090
134,076
Net Income
15,148
15,148
15,148
15,148
18,624
Net movement In funds
18,624
Reconclllatlon of funds
Total funds brought forward
232,942
232,942
214,318
Total funds carrled forward
248,090
248,090
232,942
The statement of financial activitie5 includes all gains and losses recognised in the year a5 well as complying
with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on pages 7 10 11 fomi an inte9ral part of the Financial Ststements

Deeside Agricultural Associatio
Balance Sheet
at 31st Octob9r 2025
Note
2025
2024
Fixed assets
Tangible assets
Investments
45,723
50.100
49.313
50.100
95,823
99.413
Current assets
Debtors
Cash at bank and in hand
2.390
154,249
3,756
135,383
156.639
139,139
Creditors: amounts falling du
within one year
14,3721
15,610)
Net current assets
152,267
133.529
Net assets
248,090
232,942
The funds oftho charitablg company:
Total accumulated income funds
10
248,090
232,942
The Trustees are satisfied that the charitable company is entil￿d lo exemption from requirement lo obtain an audit
under Section 477 of the Companies Act 2006.
Members have not required the charitable company lo obtain an audit in accordance wrth Sects'on 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect of accounting records and the preparation of ac¢ounl$.
The accounts have been Prepa￿d in accordance with the provisions of part 15 of the Companies Act 2006
applicable to companies subject lo the small companies, regime and the Financial repK)rting Standard for Smaller
Enlilies (effective January 20151.
These accounts were approved by the Trustees on
and signed on their behalf by..
l. Wlson
Trustee
E. Christie
Trustee
The notes on pages 7 10 11 form an integral part of the Financial Slalements

Deeside Agricultural Assoclatlon
Notes to the Report and Financial Statements
for the year ended 31st October 2025
1. Accounting pollcies
1.1 Basis of Accounting
The financial statements have been prepared in accordance with Accounb'ng and Reporting by Charities..
Statement of Recommended Pffjctice applicable lo charf(ies preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} published on
16th July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Repubbic of
Ireland {FRS 1021, the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts
(Scotland) Regulations 2006 las amended).
The Charity ¢onslitutes a public benefit entty as defined by FRS 102.
The financial statements are prepared in sterling, which is the functiMal currency of the entity.
1.2 Funds
Under the conslitub'on, the director5 are Tequired lo use the funds at their disposal for the furtheran￿ of
all facets of agriculture and horticultu￿ and associated operations in the area Immediate￿ around
Banchory. Restricted fvnds are monies that have been given for a specific purpose.
1.3 Tanglble flxed assets aDd depreclation
Fixed assets are stsled at cost less dep￿ciall0n on the bases Sel out hereunder.
Show gales
Dance floor
Cups and trophies
Computer equipment
5Yo reducing balance
5Yo reduang balance
33/JOkn reducing balance
1.4 Investments
Investments are staled al c051.
1.5 Incoming resources
Income from investments is included in the financial statements when receivable.
Incoming resources from charrtable trading activits'es are included in the financial statements when
roceivable.
Other incoming resou￿¥ are included in the financial slalemenls when re￿1Vable.
1.6 Resourc9$ expensed
Expenditure on charitable activib'es comprises those costs incurred by the A$s(xial￿n in the delivery of
ils activitie5 and are included in the financial slalements on an ac¢ruals basis.
Expenditure on governance costs including accountancy fees and costs linked lo the management of the
Association are included in the financial stalerrEnts on an accruals basis.
Liabilities are recognlsed as expenditure as soon as the￿ is a legal or constructive obligation committing
Ihe charity to expenditure, il is probable that Settlement wll be required and the amount of the obligation
can be measured reSiably.
1.7 Taxation
Deeside Agr￿Urtural A550ciation is a registered charity and therefore exempl from taxation.

Deeside Agricultural Association
Notes to the Report and Flnanclal Statements
for the year ended 31st October 2025
2. Related party transactlons and Dlrector&' expenses and remuneratlon
During the year, the Association paKI £7,00012024- £7,0001 lo the companylshow secretary and paid £3,000
12024- £3,000) lo the show treasurer (also a director) for administrative Servi￿$ provided. Expenses tolalling
£69412024 - £5901 were paid to the companylshow secretary.
3. Income from Charltable actlvltios
Unrestricted
Funds
Restrtcted
Funds
2025
Ti)tal
2024
Total
Table and chair hire
Craft Fayre
Admission money
Car parking
Dance
Catalogues and programmes
stand and field ￿nI
Bar income
Subscriptions
General donations
Entry fees
300 club
Raffle
Sponsorship
Saturday night marquee
Ladies lunch
200
200
1,820
42,692
1,520
5,163
306
8,633
60,776
2,361
1.175
1.757
3,000
4,931
6,820
5,929
4,342
36,858
933
2.120
36,858
933
2,120
12,531
58,188
797
100
3,507
3.000
5.506
8,171
8,002
6,628
12,531
58,188
797
543
3,507
3,000
5,506
8,171
8,002
6,628
443
146,541
443
146,984
151,325
In 2024 £150.514 of income from charitable activits'es wa5 unrestricted and the balance of £811 r851ri¢led.
4. Investment income
2025
2024
Bank interest received
Dividends received
504
1,750
1.375
2,254
1.375
Al investment income is unrestricted.

Deeside Agricultural Association
Notes tothe Report and Financial Ststements
for th8 yoar ended 31st October 2025
5. Expendlture on charitable actlvltleg
Unrostricted
Funds
R¢$trl¢t
Funds
2025
Total
2024
Total
Pr￿e money
Bar expenses
Printing and postage
Advertising
Pipe and dance bands
Other show expenses
Judges, expenses
Adminislralion expenses
Special attractions
Rosettes
Raffle prizes
Hire of equipment
Tentage
Insurance
14,070
29,155
1,629
560
2,300
15,735
1,070
857
2,408
2,503
656
14,048
13,740
2,088
14,070
29,155
1,629
560
2,300
15,735
1,070
857
2,408
2,503
656
14,048
13,740
2,088
15.139
28.232
1,825
1,300
1,800
12,999
2,120
852
1,300
1,841
600
8.896
13,313
2,140
klll
Trophies and engraving
Annual dinner dance
Show day catering
Ambulance service and first aid costs
Police and security eosls
Honoraria
300 Club
Other donations
Aeeounlancy and legal fees
Computer and website expenses
Bank charges
Depreciation
42
2,083
3,541
2,226
3,240
10,000
1,505
3,839
1,692
1,078
18)
3,590
42
2,083
3,541
2.228
3,240
10,000
1,505
4,282
1,692
1,078
181
3,590
1,408
4,961
3,411
2.560
4,784
10,000
1,500
5,881
1,694
1,090
171
4,437
443
133,647
443
134,090
134,076
In 2024 £133.265 of expendftu￿ on charitsble aclivitps was unrestricted and the balance of £811 restr￿ted.

Degside Agricultural Association
Not8S to the Report and Flnanclal Ststements
for the year ended 31st October 2025
6. Tanglble flxed assets
Computer
equipment
Dance
floor
Cups and
trophles
Total
Showgatgs
Cost
At 1 sl November 2024
Additions
87,383
10,845
7,356
63,859
5,323
Al 31st October 2025
87,383
10,845
7,356
63,859
5,323
Depreciation
Al 1st Novernber 2024
Charge for year
38,070
3,590
5,940
1.635
4.101
165
28,029
1,790
At 31 st October 2025
41,660
7,575
4,266
29.819
Net book vaSu8
Al 31st trtober 2025
45,723
3,270
3,090
34,040
5,323
At 1st November 2024
49,313
4,905
3,255
35,830
5.323
All tangible fixed assets are unrestTiCted
7. Investments
2025
2024
Unllsted Investments
Cost al 1st November 2024
50,100
50,100
Cost at 31st October 2025
50,100
50,100
Whereof
Investment assets in the UK
50.100
50,100
All investments are Un￿StrICted
8. Debtors
2025
2024
Trade debtors
Other debtors
430
1,960
1,811
1,945
2,390
3,756
Debtors include £Nil 12024 £8111 of restricted fvjnds with the balance of £2,390 {2024 - £2,945) being
unrestricted.
10

Deeside Agricultural Association
Notes to the Report and Flnanclal Ststements
for the year ended 31st October 2025
9. Credltors: amounts falllng due withln one year
2025
2024
Trade creditors
4,372
5,610
Trade ¢reditors include £44312024 £8111 of restricted funds with the balance of £3,92912024 - £4,799)
being unrestricted.
10. Funds
At
0111112024
At
Expenditure Transfers 3111012025
Income
Unrestricted funds
General
232,942
148,795
1133,6471
248,090
Totsl Unrestricted funds
232,942
148,795
1133,6471
248,090
Restrictgd funds
Heads or Tails
443
1443}
Total Restricted Funds
443
14431
Total funds
232,942
149,238
{134,0901
248,090
Heads or Tails
During the annual dinner dance funds received via 'Head or Tails" We￿ Collected for donating lo a specific
charity.
11. Allocation of net assets among funds
Unrostrictod
Funds
Rostrlctod
Funds
2025
Total
Tangible assets
Investments
Debtors
Cash al bank and in hand
Creditors
45,723
50,100
2.390
153,806
13,9291
45,723
50,100
2,390
154,249
14,372}
443
14431
Net assets
248,090
248,090
In 2024 all nel assets were unrestricted