Oswestry And District Agricultural Society Charity Accounts

COMPANY REGISTRATION NUMBER: 03792982

CHARITY REGISTRATION NUMBER: 1078455

Oswestry And District Agricultural Society

Company Limited by Guarantee

Unaudited Financial Statements

30 November 2025

Oswestry And District Agricultural Society

Company Limited by Guarantee

Financial Statements

Year ended 30 November 2025

	Page

Trustees' annual report	1

Independent examiner's report to the trustees	4

Statement of financial activities (including income and expenditure account)	5

Statement of financial position	6

Statement of cash flows	7

Notes to the financial statements	8

Oswestry And District Agricultural Society

Company Limited by Guarantee

Trustees' Annual Report

Year ended 30 November 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 November 2025 .

Chair's report

Fellow members, as Chairman it is my duty to deliver the annual report for the past 12 months which seems to have passed very quickly.

I would like to thank our President Nigel and his wife Theresa for all they have done in their year in office, Nigel's enthusiasm and commitment to the role and beyond has been very much appreciated by everyone involved with the show.

The summer started with the Presidents Lunch kindly hosted by Linda Arthan following Beth's wedding. A lovely afternoon was had by all in a fabulous setting. The event raised a lot of money for the society and I would like to thank everyone who supported the event and to those who donated and bought auction prizes on the day.

The Show followed a week later and was once again a great success with perfect show day weather. The standard of trade stands was good again this year and I think we had a good variety for visitors to see.

I would personally like to thank everyone who supported myself and the society, not only in the weeks preceding the show and on show day, but all year round in organising the event. I would like to thank all the subcommittee chairmen: Norman Green- Livestock; Richard Kempster- Horse; Margaret Hudson Horticulture; Phil Jones - Public Services; Simon Goodall- Show Attractions; Colin Williams- Small Livestock; Huw Manford & Ashley Williams - Showground and Beth Ellis & Natalie Reynolds- Social. Also, thanks to Aubrey Morris & Justin Jones and their team for their organisation of the sheep shearing, and to the WI and YFC for their contributions on show day. Without the continuing help and support from you and your committees and all the stewards who help on show day the show would not happen. I must also thank Ian Morris for all his hard work putting up and taking down the show signs and for the grass mowing for the trade stands.

A very big thank must also go to John Wigley, Park Hall Farm Experience, Louisa Davies, Patrick Evans, Oswestry Rugby Club and Oswestry Livestock Market for the use of their premises on Show Day, we could not manage without their support.

Malcolm Roberts has done a fantastic job promoting sponsorship for the show and we had lots of positive comments from those who took it up. It makes a huge difference to the bottom line prior to show day knowing that we have those funds. It involves a lot of time and a huge thank you goes to him.

Thank you to Jonathan Hughes for all his hard work looking after the show finances and also the gates on show day, it is very much appreciated by all of us. Also, thanks to Ben Hillidge from Reliant IT for sorting out the internet for the gates on show day something we couldn't do without.

Last, but certainly not least, a big thank you to Mandy, Clare, Bertie and Lucy in the office for all your hard work and commitment, it is thanks to you the show runs as smoothly as it does. Thanks To Steve for his help around the ground before the show. I would like to thank Karen for stepping back into the office at the last minute after Mandy had her accident.

I hope I have not missed anyone out but it would take all night to individually thank everyone who contributes to the show, but rest assured nothing goes unnoticed and is very much appreciated by myself and I thank you all for your help and support over the last twelve months and look forward to working with you for the 2026 show.

David Kempster

Reference and administrative details

Registered charity name	Oswestry And District Agricultural Society

Charity registration number	1078455

Company registration number	03792982

Principal office and registered	Park Hall Showground
office	Whittington Rd
	Oswestry
	Shropshire
	SY11 4AS

The trustees

	N.W.L. Whittingham
	R.J. Hamer
	P.E. Jones
	D.J. Ellis
	J.F. Hughes
	M.R. Roberts
	J.M. Jones
	D.B. Kempster
	Mrs J. Ward
	S.J. Goodhall

Company secretary	Mrs S.A. Roberts

Independent examiner	J.M Ollier FCA
	5 Lower Brook Street
	Oswestry
	SY11 2HG

Structure, governance and management

Governing document

The company is limited by guarantee, and is a registered charity with the charity commission. The company was incorporated on 21st June 1999. 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 £5.

Recruitment and Appointment of Management Committee

The directors of the company are also charity trustees for the purpose of charity law and are known as members of the Management Committee. Under the terms of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. All members of the Management Committee give their time voluntarily and receive no benefits from the Charity.

The Management Committee seeks to ensure that the needs of the Society are reflected through the diversity of the trustee body and therefore seeks to maintain a broad skills mix amongst members of the Management Committee. Individual members of the society are often invited to serve on sub-committees in accordance with their expertise and interest and thereby gain the guidance and training necessary prior to being elected to the Management Committee.

Objectives and activities

The object of the society is the promotion of agriculture for the public benefit, particularly in Oswestry and the surrounding district. It is the aim of the society to promote agriculture, principally through the holding of an Annual Show. The trustees have referred to the guidance contained in the Charity Commission general guidance on public benefit when reviewing their aims and objectives and in planning future activities. There has been no material change in the policy since the last report.

The Society aims to hold a first class Agricultural Show each year. The Trustees are conscious of the need to maintain the Show's traditional qualities as an exhibition for the best of local agriculture and commerce, combined with providing a high quality day's entertainment for a growing local population, who have much wider interests than purely rural pursuits.

Achievements and performance

This years show was blessed with fine weather and enjoyed by those that attended. The results for the year are set out in the attached financial statements.

Financial review

Together with our other activities, incoming resources of £296,436 were generated (2024 - £247,568). The cost of organising and putting on the show and other activities was £249,131 (2024 - £218,700) resulting in a net movement in of funds of £47,305 (2024 £28,868). The profit after a depreciation charge of £9,218 returns the Society to a healthy financial position and together with last years profitable show replenishes the cash reserves, enabling much needed future investment in the showground. The Society thanks the sponsors, donors and members for their continuing support. The Trustee/Directors are satisfied that with these financial figures, the charities objectives have been met and that the Society can continue to thrive in the future.

Plans for future periods

The Trustees are able to report that the 2026 annual show will be held on Saturday 1st August and are pleased to confirm plans are progressing well.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 19 February 2026 and signed on behalf of the board of trustees by:

Mrs S.A. Roberts

Charity Secretary

Oswestry And District Agricultural Society

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Oswestry And District Agricultural Society

Year ended 30 November 2025

I report to the trustees on my examination of the financial statements of Oswestry And District Agricultural Society ('the charity') for the year ended 30 November 2025.

Responsibilities and basis of report

As the trustees of the company (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 accounts of the company 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 accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement

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 the Institute of Chartered Accountants in England and Wales (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:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. 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

4. 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 accounts to be reached.

J.M Ollier FCA Independent Examiner

5 Lower Brook Street Oswestry SY11 2HG

19 August 2026

Oswestry And District Agricultural Society

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 30 November 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Charitable activities	5	295,219	295,219	246,918
Investment income	6	1,217	1,217	650
		---------	---------	---------
Total income		296,436	296,436	247,568
		---------	---------	---------

Expenditure

Expenditure on charitable activities	7,8	249,131	249,131	218,700
		---------	---------	---------
Total expenditure		249,131	249,131	218,700
		---------	---------	---------

	---------	---------	---------
Net income and net movement in funds	47,305	47,305	28,868
	---------	---------	---------

Reconciliation of funds

Total funds brought forward	172,648	172,648	143,780
	---------	---------	---------
Total funds carried forward	219,953	219,953	172,648
	---------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Oswestry And District Agricultural Society

Company Limited by Guarantee

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible fixed assets	13		80,344	89,562

Current assets

Debtors	14	1,314	1,822
Cash at bank and in hand		156,057	93,225
		---------	--------
		157,371	95,047

Creditors: amounts falling due within one year	15	14,316		10,361
		---------		--------
Net current assets			143,055	84,686
			---------	---------
Total assets less current liabilities			223,399	174,248

Accruals and deferred income	3,446	1,600
	---------	---------
Net assets	219,953	172,648
	---------	---------

Funds of the charity

Unrestricted funds		219,953	172,648
		---------	---------
Total charity funds	17	219,953	172,648
		---------	---------

For the year ending 30 November 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:

J.F. Hughes	D.B. Kempster
Trustee	Trustee

Oswestry And District Agricultural Society

Company Limited by Guarantee

Statement of Cash Flows

Year ended 30 November 2025

	2025	2024
	£	£

Cash flows from operating activities

Net income	47,305	28,868

Adjustments for:
Depreciation of tangible fixed assets	9,218	9,690
Dividends, interest and rents from investments	(17)	(17)
Other interest receivable and similar income	( 1,200)	( 633)
Accrued expenses	1,846	360

Changes in:
Trade and other debtors	508	( 35)
Trade and other creditors	3,955	1,808
	--------	--------
Cash generated from operations	61,615	40,041

Interest received	1,200	633
	--------	--------
Net cash from operating activities	62,815	40,674
	--------	--------

Cash flows from investing activities

Dividends, interest and rents from investments	17	17
Purchase of tangible assets	–	( 937)
	--------	--------
Net cash from/(used in) investing activities	17	( 920)
	--------	--------

Net increase in cash and cash equivalents	62,832	39,754
Cash and cash equivalents at beginning of year	93,225	53,471
	---------	--------
Cash and cash equivalents at end of year	156,057	93,225
	---------	--------

Oswestry And District Agricultural Society

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Park Hall Showground, Whittington Rd, Oswestry, Shropshire, SY11 4AS.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existance for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. The gain or loss on the disposal on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the fixed asset, and is recognised in the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	15% straight line
Plant and equipment	-	25% reducing balance
Property improvements	-	4-10% Straight line

Impairment of fixed assets

At each reporting 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 such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of impairment loss (if any).

Financial instruments

The charity holds basic financial instruments as defined by FRS 102. The financial assets and liabilities of the charity and their measurements are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank and deposit accounts - is classified as a basic financial instrument and is measured at face value. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and other social security are not included in financial instruments disclosure. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or other financial statement.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The Society is a company limited by guarantee and does not have a share capital. Reserves totalling £120,372 within the above general funds are in respect of surpluses accumulated before the incorporation of the charity. These reserves are unrestricted.

5. Charitable activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Membership and subscriptions	22,166	22,166	19,840	19,840
Show income and entry fees	185,631	185,631	176,154	176,154
Prize donations and sponsorship	28,550	28,550	15,368	15,368
Show supporters fund	14,000	14,000	–	–
Showground and pavilion lettings	44,872	44,872	35,556	35,556
	---------	---------	---------	---------
	295,219	295,219	246,918	246,918
	---------	---------	---------	---------

6. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Income from rent received	17	17	17	17
Bank interest receivable	1,200	1,200	633	633
	-------	-------	----	----
	1,217	1,217	650	650
	-------	-------	----	----

7. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Oswestry Show and showground lettings	195,360	195,360	164,763	164,763
Support costs	53,771	53,771	53,937	53,937
	---------	---------	---------	---------
	249,131	249,131	218,700	218,700
	---------	---------	---------	---------

8. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Oswestry Show and showground lettings	195,360	53,771	249,131	218,700
	---------	--------	---------	---------

9. Net income

Net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	9,218	9,690
	-------	-------

10. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	–	1
	----	----

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	36,389	35,816
Employer contributions to pension plans	70	52
	--------	--------
	36,459	35,868
	--------	--------

The average head count of employees during the year was 5 (2024: 5 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Number of staff	4	4
Number of other staff	1	1
	----	----
	5	5
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

12. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees, other than: The wife of D.B.Kempster, a trustee, received gross wages of £407 during the year. Garner Pugh & Sinclair, a firm in which the Treasurer is a partner received £540 in respect of running the payroll on behalf of the charity on normal trading terms.

13. Tangible fixed assets

	Land and buildings	Fixtures and fittings	Equipment	Property improvements	Total
	£	£	£	£	£
Cost
At 1 December 2024 and 30 November 2025	42,720	9,107	32,329	289,296	373,452
	--------	-------	--------	---------	---------
Depreciation
At 1 December 2024	–	8,071	23,710	252,109	283,890
Charge for the year	–	155	1,410	7,653	9,218
	--------	-------	--------	---------	---------
At 30 November 2025	–	8,226	25,120	259,762	293,108
	--------	-------	--------	---------	---------
Carrying amount
At 30 November 2025	42,720	881	7,209	29,534	80,344
	--------	-------	--------	---------	---------
At 30 November 2024	42,720	1,036	8,619	37,187	89,562
	--------	-------	--------	---------	---------

14. Debtors

	2025	2024
	£	£
Trade debtors	1,314	1,780
Other debtors	–	42
	-------	-------
	1,314	1,822
	-------	-------

15. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	8,169	4,361
Social security and other taxes	147	–
Other creditors	6,000	6,000
	--------	--------
	14,316	10,361
	--------	--------

16. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 70 (2024: £ 52 ).

17. Analysis of charitable funds

Unrestricted funds

	At 1 December 2024	Income	Expenditure	At 30 November 2025
	£	£	£	£
General funds	172,648	296,436	(249,131)	219,953
	---------	---------	---------	---------

	At 1 December 2023	Income	Expenditure	At 30 November 2024
	£	£	£	£
General funds	143,780	247,568	(218,700)	172,648
	---------	---------	---------	---------

General Funds include reserves of £120,372 in respect of surpluses accumulated before the incorporation of the charity. These reserves are unrestricted.

18. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	80,344	80,344
Current assets	157,371	157,371
Creditors less than 1 year	(17,762)	(17,762)
	---------	---------
Net assets	219,953	219,953
	---------	---------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	89,562	89,562
Current assets	95,047	95,047
Creditors less than 1 year	(11,961)	(11,961)
	---------	---------
Net assets	172,648	172,648
	---------	---------

19. Analysis of changes in net debt

	At 1 Dec 2024	Cash flows	At 30 Nov 2025
	£	£	£
Cash at bank and in hand	93,225	62,832	156,057
	--------	--------	---------