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Company Limited by Guarantee |
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Company Limited by Guarantee |
Financial Statements |
Pages |
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Directors' annual report (incorporating the director's report) |
1 to 3 |
Independent examiner's report to the directors |
4 to 5 |
Statement of financial activities (including income and expenditure account) |
6 |
Statement of financial position |
7 |
Notes to the financial statements |
8 to 14 |
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Company Limited by Guarantee |
Directors' Annual Report (Incorporating the Director's Report) |
Registered charity name |
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Charity registration number |
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Company registration number |
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Principal office and registered |
The Tower |
office |
103 High Street |
Elgin |
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IV30 1EB |
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(Retired
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(Appointed
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Company secretary |
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Independent examiner |
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103 High Street |
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Elgin |
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IV30 1EB |
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Director |
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Company Limited by Guarantee |
Independent Examiner's Report to the Directors of
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Company Limited by Guarantee |
Statement of Financial Activities |
(including income and expenditure account) |
2024 |
2023 |
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Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
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Note |
£ |
£ |
£ |
£ |
Donations and legacies |
5 |
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– |
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Charitable activities |
6 |
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Other trading activities |
7 |
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– |
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Investment income |
8 |
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– |
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Total income |
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Expenditure on charitable activities |
9,10 |
(
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(
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(
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(
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-------- |
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Total expenditure |
(
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(
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(
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(
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-------- |
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Net (expenditure)/income and net movement in funds |
(
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(
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-------- |
------- |
-------- |
-------- |
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Total funds brought forward |
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– |
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-------- |
------- |
-------- |
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Total funds carried forward |
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Company Limited by Guarantee |
Statement of Financial Position |
2024 |
2023 |
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Note |
£ |
£ |
£ |
Tangible fixed assets |
15 |
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Stocks |
16 |
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Debtors |
17 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
18 |
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-------- |
-------- |
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Net current assets |
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-------- |
-------- |
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Total assets less current liabilities |
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-------- |
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Net assets |
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-------- |
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Restricted funds |
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– |
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Unrestricted funds |
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-------- |
-------- |
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Total charity funds |
19 |
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-------- |
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Director |
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Company Limited by Guarantee |
Notes to the Financial Statements |
Fixtures, Fittings & Equipment |
- |
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Office equipment |
- |
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Unrestricted Funds |
Total Funds 2024 |
Unrestricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
£ |
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Donations and gifts |
1,740 |
1,740 |
1,300 |
1,300 |
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Members subscriptions |
1,744 |
1,744 |
2,212 |
2,212 |
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------- |
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------- |
------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
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£ |
£ |
£ |
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Gates |
35,626 |
– |
35,626 |
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Catalogue and book sales |
– |
– |
– |
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Stance rents |
11,334 |
– |
11,334 |
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Sponsors |
7,795 |
– |
7,795 |
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Dances |
3,813 |
– |
3,813 |
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Entry fees |
4,213 |
– |
4,213 |
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Advertising |
– |
– |
– |
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Presentation evening |
1,019 |
– |
1,019 |
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Bar Income |
15,122 |
– |
15,122 |
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Miscellaneous income |
2,176 |
3,000 |
5,176 |
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-------- |
------- |
-------- |
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------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Gates |
34,636 |
– |
34,636 |
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Catalogue and book sales |
312 |
– |
312 |
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Stance rents |
12,443 |
– |
12,443 |
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Sponsors |
7,301 |
– |
7,301 |
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Dances |
2,500 |
– |
2,500 |
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Entry fees |
3,922 |
– |
3,922 |
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Advertising |
210 |
– |
210 |
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Presentation evening |
550 |
– |
550 |
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Bar Income |
12,920 |
– |
12,920 |
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Miscellaneous income |
525 |
– |
525 |
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-------- |
---- |
-------- |
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– |
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-------- |
---- |
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Unrestricted Funds |
Total Funds 2024 |
Unrestricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
£ |
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Raffle ticket sales |
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------- |
------- |
------- |
------- |
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Unrestricted Funds |
Total Funds 2024 |
Unrestricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
£ |
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Bank interest receivable |
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---- |
---- |
---- |
---- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
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£ |
£ |
£ |
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Annual Show |
87,103 |
2,053 |
89,156 |
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Support costs |
2,480 |
– |
2,480 |
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-------- |
------- |
-------- |
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-------- |
------- |
-------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Annual Show |
67,705 |
– |
67,705 |
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Support costs |
3,115 |
– |
3,115 |
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-------- |
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– |
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-------- |
---- |
-------- |
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2024 |
2023 |
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£ |
£ |
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Rates, Water, Light & Heat |
1,440 |
1,052 |
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Repairs and vehicle expenses |
262 |
269 |
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Subscriptions, Licences & Insurance |
4,181 |
2,630 |
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Depreciation, Stock written off and loss on disposal of assets |
2,165 |
1,447 |
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Show expenses |
63,171 |
48,679 |
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Payments to Secretary & Treasurer |
6,000 |
5,750 |
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Printing and Office costs |
6,864 |
5,105 |
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General donations |
2,200 |
2,100 |
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Miscellaneous |
2,873 |
673 |
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-------- |
-------- |
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Subtotal |
89,156 |
67,705 |
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Support costs |
2,480 |
3,115 |
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-------- |
-------- |
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TOTAL |
91,636 |
70,820 |
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-------- |
-------- |
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2024 |
2023 |
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£ |
£ |
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Depreciation of tangible fixed assets |
1,336 |
1,447 |
------- |
------- |
|
2024 |
2023 |
|
£ |
£ |
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Independent examination of the financial statements |
2,480 |
3,115 |
------- |
------- |
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Fixtures and fittings |
Equipment |
Total |
|
£ |
£ |
£ |
|
Cost |
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At 1 December 2023 |
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Additions |
– |
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Disposals |
(
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– |
(
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-------- |
------- |
-------- |
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At 30 November 2024 |
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-------- |
------- |
-------- |
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Depreciation |
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At 1 December 2023 |
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Charge for the year |
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Disposals |
(
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– |
(
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-------- |
------- |
-------- |
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At 30 November 2024 |
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-------- |
------- |
-------- |
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Carrying amount |
|||
At 30 November 2024 |
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-------- |
------- |
-------- |
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At 30 November 2023 |
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|
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-------- |
------- |
-------- |
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2024 |
2023 |
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£ |
£ |
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Rosettes and Bar Stock |
|
|
---- |
------- |
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2024 |
2023 |
|
£ |
£ |
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Trade debtors |
|
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Prepayments and accrued income |
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|
------- |
------- |
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|
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|
------- |
------- |
|
2024 |
2023 |
|
£ |
£ |
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Trade creditors |
– |
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Accruals and deferred income |
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------- |
------- |
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------- |
------- |
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At 1 December 2023 |
Income |
Expenditure |
At 30 November 2024 |
|
£ |
£ |
£ |
£ |
|
Annual show |
70,294 |
86,431 |
(89,583) |
67,142 |
-------- |
-------- |
-------- |
-------- |
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At 1 December 2022 |
Income |
Expenditure |
At 30 November 2023 |
|
£ |
£ |
£ |
£ |
|
Annual show |
60,593 |
80,521 |
(70,820) |
70,294 |
-------- |
-------- |
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-------- |
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At 1 December 2023 |
Income |
Expenditure |
At 30 November 2024 |
|
£ |
£ |
£ |
£ |
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RHASS |
– |
3,000 |
(2,053) |
947 |
---- |
------- |
------- |
---- |
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At 1 December 2022 |
Income |
Expenditure |
At 30 November 2023 |
|
£ |
£ |
£ |
£ |
|
RHASS |
– |
– |
– |
– |
---- |
---- |
---- |
---- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
||
£ |
£ |
£ |
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Tangible fixed assets |
10,548 |
– |
10,548 |
|
Current assets |
58,854 |
947 |
59,801 |
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Creditors less than 1 year |
(2,260) |
– |
(2,260) |
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-------- |
---- |
-------- |
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Net assets |
67,142 |
947 |
68,089 |
|
-------- |
---- |
-------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
||
£ |
£ |
£ |
||
Tangible fixed assets |
12,213 |
– |
12,213 |
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Current assets |
60,862 |
– |
60,862 |
|
Creditors less than 1 year |
(2,781) |
– |
(2,781) |
|
-------- |
---- |
-------- |
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Net assets |
70,294 |
– |
70,294 |
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-------- |
---- |
-------- |
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