It is my pleasure again, as Chair of the Show, to put a few words together to appraise another busy year for the Society.
Before I go on to do that, we as a Society must pause to remember 2 individuals that we have lost this year, namely Mrs Jane Storey and Mr Tom Stephenson - both of whom have been associated with the Show for decades, and both of whom have had the opportunity to be Presidents of the Show. In Tom's case, he was also Chairman for a period of over 10 years. Out deepest sympathies are with both families in their sad loss.
All in all, I think the Show was a success again this year, with thousands joining in our wonderful site with the backdrop of the Clwydian Hills. We were again very lucky with the weather, which always helps.
Our thanks go the Plas Newydd Farms and Anthony Griffiths' and family for working with us. Carl and his colleagues' work is also worthy of note in preparing the site to the best possible condition for the Show.
With Nicky, our Co-ordinator, on maternity leave for a large part of the year (and a bit welcome to Finlay into the world) we had to look for someone to hold the fort. Maisie Sturge was with us for over 6 months, and joining her in the office temporarily was Sarah Williams, and thanks to both of them for fitting in so well and keeping everything going.
Nicky has been back with us since before Christmas and keeps us all on our toes. The arrangements for this year have being going on for a few months already, with the entertainment of the Main Ring already booked!.
On behalf of the Association, I would like to thank our President, Mrs Jane Davis for her hard work throughout the year, and for her jolly company on the day of the Show when visiting several of the stall holders. Our visit to the Fur and Feather marquee will be a special memory - especially the big white rabbit.
We are looking forward to welcoming our new President, Mr Tim Harper, to the team this year. Best Wishes to you Tim.
I would like to personally thank Mr Kevin Walker, as Vice Chairman for his support and wise words when needed. Also, to the members of each committee for their time and commitment all year round to making everything come together on the day of the Show, when it counts.
The 20th of August is the important date this year, not forgetting all the preparations that go on up to the Show day itself.
Thanks everyone, and see you soon.
CS
Pleser eto, fel Cadeirydd y Sioe yw taro ychydig o eiriau at ei gilydd i gloriannu'r blwyddyn arall brysur i'r Gymdeithas.
Cyn mynd ymlaen i wneud hynny, mae'n rhaid i ni fel Cymdeithas aros a chofio am 2 unigolyn yr ydym ni weid eu colli eleni, sef Mrs Jane Storey a Mr Tom Stephenson - y ddau wedi bod a chysylltiad hefo'r Sioe ers degawday, a'r ddau wedi cael y cyfle i fod yn Llywyddion y Sioe. Yn achos Tom, bu hefyd yn Gadeirydd am gyfnod o dros 10 mlynedd. Mae ein cydymdeimland dwysaf hefo'r ddau deulu un eu colled drist.
Ar y cyfan, dwi'n meddwl fod y Sioe wedi bod yn llwyddiannus eto eleci, hefo miloedd yn ymumo yn ein safle bendigedig yng nghysgod Bryniau Clwyd. Lwcus iawn oeddem eto hefo'r gywydd, sydd wasted yn help.
Mae ein diolch i Plas Newydd Farms a Theulu Anthony Griffiths yn cydweithio hefo ni. Mae angen nodi gwaith Carl a'i gwydweithwyr hefyd am baratio'r safle i'r cyflwr gorau posib ar gyfer y Sioe.
Gyda Nicky, ein Cydlynydd, ar gyfnod mamolaeth am gyfran helaeth o'r flwyddyn (a chroeso mawr i Finlay i'r byd) roedd rhaid edrych am rywyn i sefyll yn y bwlch. Bu Maisie Sturge hefo ni am dros 6 mis, ac yn ymuno hefo hi yn y swyddfa dros dro oedd Sarah Williams, a diolch i'r ddwy ohonynt am ffitio i mewn mor dda a chadw popeth i fynd.
Mae Nicky yo ol hefo ni ers cyn 'Dolig ac yn ein cadw ni i gyd ar flaenau's traed. Mae'r trefniadau r gyfer eleni yn yn mynd ymlaen ers rhai misoedd yn barod, gydag adloniant y Prif Gylch wedi ei archebu yn barod!
Ar ran y Gymdeithas, ga'i ddiolch i'n LLwydd, Mrs Jane Davis am ei gwaith caled dywy gydol y flwyddyn, ac am ei chwmmi hwyliog ar ddiwrnond y Sioe wrth ymweld a llawer iawn o'r stondinwyr. Mae ein hymweliad a'r babell Ffwr a Phlu yn mynd i aros yng nghof y ddau ohonom - yn enwedit y gwningen fawr wen.
'Rhdym yn edrych emlaen i groesawu ein Llwydd newydd, sef Mr Tim Harper, i'r tim eleni. Dymuniadau gorau i ti Tim.
Hoffwn ddiolch yn bersonol i Mr Kevin Walker, fel is-Fadeirydd am ei gefnogaeth a'r eiriau doeth pan oedd angen, Hefyd, i aelodau pob pwllgor am eu hamser a'u hmroddiad dywy gydol y flwyddyn er mwyn i bopeth dodd at ei gilydd ar ddiwrnon y Sioe, pan mae'n cyfrif.
Y 20fed o Awst yw'r dyddiad pwysig eleni, heb anghofio'r holl baratoi sydd yn mwynd ymlaen hyd at ddiwrnond y Sioe ei hun.
Diolch bawb, a hwyl am y tro.
CS
Gofynnwyd i mi'r diwrnod o'r blean os ydi'r trefniadau ar gyfer y Sion eleni wedi dechrau. Yr ateb i hynny ydi nad ydyn nhw BYTH yn stopio! Mae trefnu'r Sion yn fater parhaus, a llawer o'r trefniadau ar gyfer y 21 o Awst 2025 yn gorfod bod yn eu lle ers tro, er mwyn gallu croesawu'r cyhoedd yn eu miloedd i'r Green unwaith eto.
Rwyf yn bersonol ddiolchgar i'r Teulu Griffiths, Plas Newydd, Trefnant, ein landlord, am weithio hefo ni yn paratoi'r caeau i'r safon gorau posib ar gyfer Y Sioe. Diolch hefyd i Carl a'i dim sydd yn paratoi a gosod y caeau are gyfer y Sioe.
Fel arall, dim ots pa mor fach neu fawr yw'r cyfraniad, diolch i bawb am eu hymroddiad parod i lwyddiant Y Sioe. Os gwyddoch chi am rhwrai eraill sydd a chyfraniad i'w wneud, cofiwch roi gwybod i'r swyddfa.
Hwyl am y tro
CS
Clwyd Spencer
The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Companies Act 2006 and "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 objects are to promote, improve and encourage agriculture and horticulture. The policies adopted in furtherance of these objects are education, scientific research, experimental work and the holding of shows and there has been no change in these during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Ensuring our work delivers our aims
The aims, objectives and activities of the company are reviews each year. This review looks at what has been achieved over the last year, how the activities have succeeded in achieving the objectives of the company. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities.
A review of the activities and achievements can be found in the Chairmans statement.
The net movement in funds for the year shows an overall surplus of £26,461 (2024 - £16,72 deficit).
Principal Funding Sources - the principal funding source for the company is the income generated by the annual show. During the year the charity sold its property. The board of Directors has considered the most appropriate policy for investing the funds and considers the return on the investments to be satisfactory. As the 2020 and 2021 shows couldn't be held due to Covid restrictions, there was not the usual level of income, but the show still incurred significant expenditure. The recent economic climate and the increasing constraints on local authority and commercial expenditure has made this even more difficult.
The directors have examined the company's requirements for reserves in light of the main risks to the organisation. Whilst of the view that current reserves are sufficient to meet the Society's normal expenditure, the directors also believe a higher level of reserves would be preferred, and will look to address the issue formally during the coming year, even though recognising that achieving the desired level may take a number of years.
The charity is a company limited by guarantee, and is a registered charity with the Charity Commission. The company was incorporated on 16 January 2001. In the event of the company being wound up, current members, and those that were members within the preceding twelve months, are required to contribute an amount not exceeding £10.
The trustees, who are also the directors for the purpose of company law and are known as members of the Management Committee who served during the year and up to the date of signature of the financial statements were:
Under the terms of the Memorandum and Articles, at the annual general meeting, Trustees/Directors are elected to serve for a period of three years, with one third of their number retiring each year. If the number of directors is not divisible by 3 , the number nearest to a third must retire. The Directors retire by rotation with those having served the longest retiring first. If directors were appointed at the same time, then the order of retirement shall be determined by lot. Any co-opted members of the board must stand for election at the first AGM after their Co-option.
The trustees' report was approved by the Board of Trustees/Directors.
The trustees, who are also the directors of The Denbighshire and Flintshire Agricultural Society Limited for the purpose 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 year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial statements of The Denbighshire and Flintshire Agricultural Society Limited (the charity) for the year ended 31 December 2025.
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Denbighshire and Flintshire Agricultural Society Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 1, Speddyd Rural Business Units, Llandyrnog, Denbigh, Denbighshire, LL16 4LE, Wales.
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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 are allocated on the portion of the asset’s use.
The allocation of expenditure of the company is allocated between the various stated cost headings such that they fairly reflect the purpose for which they were incurred.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Show
Show
Hire of canvas, seating, steelwork, pens etc
Electric and water expenses
Showground rental
Hospitality
Attractions
Advertising
Security
Other expenses
Prizes, rosettes, trophies and medals
Judges fees and expenses
The holding of shows.
Rent, rates and electricity
Telephone
Repairs and renewals
Bank interest and charges
Accountancy
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Restricted funds
Clocaenog forest wind farm fund - Grant for pig pens,benches and signage.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2024 - none).