REGISTERED NUMBER: 05713692 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Poynton Horticultural and Agricultural

Society

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Bridge

M J Leigh

L Denham

SECRETARY:

A Mann

REGISTERED OFFICE:

Unit 1

11 Eagle Parade

Buxton

Derbyshire

SK17 6EQ

REGISTERED NUMBER:

05713692 (England and Wales)

ACCOUNTANTS:

Guthrie Accountancy Services Ltd

Unit 1

11 Eagle Parade

Buxton

Derbyshire

SK17 6EQ

FIXED ASSETS

Tangible assets

4

9,361

9,524

CURRENT ASSETS

Debtors

5

450

350

Cash at bank and in hand

68,148

57,625

68,598

57,975

CREDITORS

Amounts falling due within one year

6

865

705

NET CURRENT ASSETS

67,733

57,270

TOTAL ASSETS LESS CURRENT LIABILITIES

77,094

66,794

RESERVES

Revaluation reserve

7

7,250

7,250

Income and expenditure account

69,844

59,544

77,094

66,794

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 January 2026 and were signed on its behalf by:

N J Bridge - Director

1.	STATUTORY INFORMATION

Poynton Horticultural and Agricultural Society is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

21,602

Additions

108

At 31 October 2025

21,710

DEPRECIATION

At 1 November 2024

12,078

Charge for year

271

At 31 October 2025

12,349

NET BOOK VALUE

At 31 October 2025

9,361

At 31 October 2024

9,524

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

450

350

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Taxation and social security

205

45

Other creditors

660

660

865

705

7.

RESERVES

Revaluation

reserve

£

At 1 November 2024

and 31 October 2025

7,250