Registered number: SC262715
Charity number: SC014729
PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
CONTENTS
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Reference and administrative details of the Company, its Trustees and advisers
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Independent examiner's report
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Statement of financial activities
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Notes to the financial statements
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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Robert Gilchrist, Chairman
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David Barclay, Vice Chairman
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Company registered number
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Charity registered number
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26 York Place
Perth
PH2 8EH
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
The Trustees present their annual report together with the financial statements of the Perthshire Agricultural Society for the 1 October 2022 to 30 September 2023. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The primary objective of the Society is to run a two-day Equestrian and Agricultural Show within the city of Perth, on the first Saturday in August, with the prior Friday as the first day each year, within a budgeted target.
Other objective and activities include :
1) To continue to hold Breed Society Shows in cattle, horses, sheep, donkeys and goats.
2) Continue to educate the audience on animal husbandry and agriculture.
3) Continue working with The Royal Highland Educational Trust (RHET) sponsoring marquee to host an educational programme for children.
4) Continue to sponsor a marquee to host the Association of Junior Agricultural Clubs in Perthshire, assisting them to promote their activities to the general public.
5) To develop the demonstration area showcasing harness decoration, horse shoeing, sheep shearing etc.
6) To continue development of the Craft and Lifestyle marquee and general Trade Stand Area.
7) To develop further the Food and Drink Pavilion in conjunction with Perthshire on a Plate and showcasing food and drink from Perthshire and beyond.
8) To continue to develop the Cookery Theatre and engage with local and other chefs to demonstrate their skills at the Show; and
9) Maintain contact and attend forums with other Agricultural Shows throughout Scotland.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
Achievements and performance
a. Main achievements of the Company
Robert Gilchrist was elected Chairman of Perthshire Agricultural Society at the AGM on 3 November 2022.
The 2023 Show was held on Perth’s Main South Inch on Friday 4 and Saturday 5 August 2023. We received livestock entries for cattle, sheep, horses, donkeys and dogs, trade stand entries for a wide cross section of traders, provided marquees for RHET, Young Farmers and crafters as well as worked closely with Perthshire on a Plate to both showcase food and drink and the cookery theatre. During the course of the year the top table have engaged and attended agricultural show forums.
We would like to thank all of those who prepared livestock and put entries into our Show.
Perthshire Agricultural Society would also like to thank all the Directors, the Secretary, Members and Volunteers who assisted during the course of the year.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The accounts for the period ended 30 September 2023 show net loss of £10,341 with a gain on investments £4,631 giving an overall loss of £5,710, which will be added to the reserves. There is no restriction of the absolute powers of investment.
The reserves fund represents the unrestricted fund arising from past operating results. It is the policy of the Society to maintain reserves at a level in order to provide long term viability to fun the objectives of the Society.
The directors have assessed the major risks to which the Society is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The principal risk is the cancellation of the show due to bad weather conditions or unforeseen circumstances. Careful containment of costs in setting up the show helps mitigate the risk of financial loss.
Structure, governance and management
a. Constitution
Perthshire Agricultural Society is registered as a charitable company limited by guarantee and was set up by a Trust deed.
b. Methods of appointment or election of Trustees
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
Structure, governance and management (continued)
c. Organisational structure and decision-making policies
The Society’s object are set out in the Constitution, Rules and Article and Memorandum of Association being to advance the interest in agricultural in the Country of Perthshire, by mean of an Annual Show of livestock and any such other objectives connected with agriculture and the promotion of the interest of the members, as may be approved from time to time by general meeting of the members of the Society of Directors.
The Board of Directors are headed by the Chairman and Vice Chairman who serve in office for one year. Other board members consist of directors from the 9 district wards, convenors and ex-officio of the Society. Regular meetings are held to discuss policy and administration, with the day to day running to the Society carried out by the Secretary.
Plans for future periods
The Society will hold a Show on the Main South Inch on Friday 2 and Saturday 3 August 2024. Should wet weather prevail the Show will be transferred to the Lesser South Inch.
The Society will endeavour to look for innovative ideas to improve the Show and expand what it has to offer to the exhibitors and general public.
The Society is a registered charity in Scotland and will continue to run Perth Show on that basis.
The Society will strive to have a good communication and involvement with Perth and Kinross Council.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
Office Bearers
PATRON
Mr John MacGregor
PRESIDENT
Mr David Armstrong
VICE PRESIDENT
Mr Alastair H Anderson
Mr David Croal
Mr Neil C Forbes
Mrs Mary Fotheringham
Mrs Sheena Fowler
Mr H David Legatt MBE
Mr D Murray Lyle
Mr Ronald W Mackie
Mr John L Morison
Mr Grant Morris
Mrs Mairi Paterson
Provost of Perth
Major DFWH Walter
CHAIRMAN
Robert Gilchrist
VICE CHAIRMAN
David Barclay
JUNIOR VICE CHAIRMAN
Philip Murrie
EX OFFICIO
Mark Mitchell
BOARD OF VOLUNTEER DIRECTORS
Ward 1 Ward 2
Jennifer Davidson (2023) Ron Brewster (2024)
Vacant Adam Christie (2023)
Vacant Vacant
Ward 3 Ward 4
Kenny Farquharson (2023) Tom Rust (2024)
Donald McDiarmid (2025) Jim Smith (2023)
Mireille van der Torre (2025) Vacant
Ward 5 Ward 6
Stewart Kennedy (2023) Fraser Campbell (2023)
John McLaren (2025) Hector Campbell (2025)
Vacant David Erskine (2023)
Ward 7 Ward 8
Emma Maitland (2023) Peter Stewart (2023)
Jill Simpson (2023) John Kennedy (2025)
Vacant Vacant
Ward 9 Young Farmers Representatives
Fiona Bell 2024 Leanne Corbitt
James Dawson 2025 Jillian Kennedy
Craig McGregor 2023 Ewan Lambie
VOLUNTEER CONVENORS
Light Legged Horses - Anna Dickinson (2025)
Assistant Light Legged Horses – Fiona Bell (2025)
Beef Cattle - Walter Wyllie (2023)
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
Assistant Beef Cattle – Robert Young (2025)
Goat - Lisa Sinclair (2025)
Heavy Horses/Donkey - Maxine Curtis (2023)
Sheep - Mairi Paterson (2024)
Trade Stands - David Barclay (2023)
Transport – William Howden (2025)
Cash - Robbie King (2023)
Assistant cash - Peter Stewart (2023)
Craft Food & Drink - Libby Macpherson (2025)
Catering – Mark Mitchell (2023)
Show Yard / Bio Security - Jocky Wilkie (2024)
Sponsorship - Robert Young (2024)
Farm House Kitchen - Mairi Paterson (2024)
Assistant Farmhouse Kitchen - Mary Fotheringham (2024)
Show Jumping - David Wilkie (2024)
Health & Safety - Roddy Thomson (2025)
NOTE: the date in brackets denotes the year the directors or convenor retires
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . 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 Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
∙select suitable accounting policies and then apply them consistently;
∙observe the methods and principles of the Charities SORP (FRS 102);
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
Approved by order of the members of the board of Trustees on 2 November 2023 and signed on their behalf by:
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PERTHSHIRE AGRICULTURAL SOCIETY
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I report on the accounts of the company for the year ended 30 September 2023 which are set out on pages 9 to 25.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
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The trustees, who are also directors of the company for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ('the Act') and the Charities Accounts (Scotland) Regulation 2006 ('the Accounts Regulations'). The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
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My examination was carried out in accordance with regulation 11 of the Accounts Regulations. An examination includes a review of the accounting records kept by the company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER'S STATEMENT
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In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements:
∙to keep accounting records in accordance with section 44(1)(a) of the Act and regulation 4 of the Accounts Regulations; and
∙to prepare financial statements which accord with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with regulation 8 of the Accounts Regulations
have not been met; or
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to which, in my opinion, attention should be drawn in order to enable proper understanding of the financial statements to be reached.
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This report is made solely to the company's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.
Signed: Dated: 3 November 2023
Robert Young FCCA
EQ ACCOUNTANTS LLP
Chartered Accountants
Westby
64 West High Street
Forfar
Angus
DD8 1BJ
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Net (expenditure)/income before net gains/(losses) on investments
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Net gains/(losses) on investments
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Total funds brought forward
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Total funds carried forward
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The Statement of financial activities includes all gains and losses recognised in the year.
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The notes on pages 12 to 25 form part of these financial statements.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
REGISTERED NUMBER: SC262715
BALANCE SHEET
AS AT 30 SEPTEMBER 2023
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Net assets excluding pension asset
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
REGISTERED NUMBER: SC262715
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 02 November 2023 and signed on their behalf by:
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The notes on pages 12 to 25 form part of these financial statements.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Perthshire Agricultural Society is a private limited company by guarantee without share capital use of 'limited' exemption, incorporated in Scotland with registration number SC262715. The registered office is 26 York Place, Perth, PH2 8EH.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.
2.ACCOUNTING POLICIES
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Basis of preparation of financial statements
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The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Perthshire Agricultural Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The trustees consider that the cash and working capital availability are confident that the charity will continue to have sufficient resources to meet liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements.
In view of the above the trustees consider it is appropriate to prepare the financial statements on a
going concern basis.
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
2.ACCOUNTING POLICIES (CONTINUED)
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
Development costs are capitalised within intangible assets where they can be identified with a specific product or project anticipated to produce future benefits, and are amortised on the straight line basis over the anticipated life of the benefits arising from the completed product or project.
Deferred research and development costs are reviewed annually, and where future benefits are deemed to have ceased or to be in doubt, the balance of any related research and development is written off to the Statement of financial activities.
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Intangible assets and amortisation
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Intangible assets costing £NIL or more are capitalised and recognised when future economic benefits are probable, and the cost or value of the asset can be measured reliably.
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.
Amortisation is provided on the following basis:
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
2.ACCOUNTING POLICIES (CONTINUED)
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Tangible fixed assets and depreciation
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Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
No depreciation has been charged on the Heritable Property.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.
Stocks represent rosettes and are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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Liabilities and provisions
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Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
2.ACCOUNTING POLICIES (CONTINUED)
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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INCOME FROM DONATIONS AND LEGACIES
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Subtotal detailed disclosure
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INCOME FROM CHARITABLE ACTIVITIES
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Income from charitable activities
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Income from listed investments
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
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ANALYSIS OF EXPENDITURE BY ACTIVITIES
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Activities undertaken directly
2023
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
7.ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)
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Advertising and promotion
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Printing, stationery and postage
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Legal and professional fees
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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INDEPENDENT EXAMINER'S REMUNERATION
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Fees payable to the Company's independent examiner for the independent examination of the Company's annual accounts
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The average number of persons employed by the Company during the year was as follows:
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No employee received remuneration amounting to more than £60,000 in either year.
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TRUSTEES' REMUNERATION AND EXPENSES
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During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).
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During the year ended 30 September 2023, no Trustee expenses have been incurred (2022 - £NIL).
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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Accruals and deferred income
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PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
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STATEMENT OF FUNDS - CURRENT YEAR
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Balance at 1 October 2022
£
|
|
|
|
Balance at 30 September 2023
£
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Designated Funds - all funds
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Funds - all funds
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATEMENT OF FUNDS - PRIOR YEAR
|
|
|
|
Balance at
1 October 2021
£
|
|
|
|
Balance at
30 September 2022
£
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Designated Funds - all funds
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Funds - all funds
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
|
|
SUMMARY OF FUNDS - CURRENT YEAR
|
|
|
|
Balance at 1 October 2022
£
|
|
|
|
Balance at 30 September 2023
£
|
|
|
SUMMARY OF FUNDS - PRIOR YEAR
|
|
|
|
Balance at
1 October 2021
£
|
|
|
|
Balance at
30 September 2022
£
|
|
|
ANALYSIS OF NET ASSETS BETWEEN FUNDS
|
|
|
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Creditors due within one year
|
|
|
|
|
|
|
|
PERTHSHIRE AGRICULTURAL SOCIETY
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
18.ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)
|
|
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Creditors due within one year
|
|
|
|
|
|
|
|