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Gargrave Agricultural & Horticultural Society Limited
Unaudited Financial Statements
for the year ended 31 December 2025
Company registration number 05877013
(England and Wales)

# Company Information

For the year ended 31 December 2025

Directors | Lawn, Alistair Charles
| Tennant, John Menzies
| Whiteoak, Robert
| Gudgeon, Elizabeth

Registered office | 17 St Stephens Court St. Stephens Road
| Steeton
| Keighley
| BD20 6SG

Registered number | 05877013

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| BD23 3AE

# Statement of Financial Position

As at 31 December 2025

| Notes |
2025
2024
£
£
£
£
Current assets
Debtors
| 4 |
-
2,768
Cash at bank and in hand
| 5 |
73,591
69,499
73,591
72,267
Creditors
Amounts falling due within one year
| 6 |
(1,681)
(1,497)
(1,681)
(1,497)
Net current assets (liabilities)
71,910
70,770
Total assets less current liabilities
71,910
70,770
Net assets (liabilities)
71,910
70,770
Capital and reserves
Profit and loss account
71,910
70,770
Total equity
71,910
70,770

The company is a private company limited by guarantee and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the director on 19 August 2026 and are signed on its behalf by:

Whiteoak, Robert Whiteoak, Robert Director |

Company registration number 05877013

# Notes to the Financial Statements

For the year ended 31 December 2025

### 1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.

### 2.3. Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

### 2.4. Limited by guarantee

The company is limited to the guarantee of its members.

### 2.5. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

### 3. Employees

The average number of employees during the year was 3 (2024: 3).

### 4. Debtors

2025
2024
£
£
Other debtors
-
2,768
Total due within one year
-
2,768
Total due after one year
-
-
Total
-
2,768

### 5. Cash at bank and in hand

2025
2024
£
£
Cash at bank
73,591
69,499
Total
73,591
69,499

### 6. Creditors due within one year

2025
2024
£
£
Trade creditors
1,681
1,497
Total
1,681
1,497