Eggleston Agricultural Society Ltd Charity Accounts

COMPANY REGISTRATION NUMBER: 08080710

CHARITY REGISTRATION NUMBER: 1186133

Eggleston Agricultural Society Ltd

Unaudited Accounts

For the Year Ending

31 December 2025

Eggleston Agricultural Society Ltd

Accounts

Year Ended 31 December 2025

	Page

Trustees' Annual Report (Incorporating the Director's 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

Notes to the Accounts	7

Eggleston Agricultural Society Ltd

Trustees' Annual Report (Incorporating the Director's Report)

Year Ended 31 December 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited accounts of the charity for the year ended 31 December 2025 .

Objectives and Activities

The Charity's objects are to promote, advance and improve for the benefit of the public agriculture, horticulture and rural crafts and skills in all their branches by the improvements of livestock and the demonstration and showing of livestock, machinery, crafts, products, methods and processes connected with agriculture and agricultural education in particular by the holding of an annual show.

Public Benefit

Our main activities and who we help are described elsewhere in this report. All our charitable activities are undertaken to further our charitable purposes for the public benefit. The Committee have had regard to the Charity Commission's guidance on public benefit throughout the year when deciding on the activities of the charity.

Achievements and Performance

The 2025 Eggleston Agricultural Show went ahead on Saturday 20th September. Unfortunately, the weather was very poor, with heavy rain throughout the day, and this had a significant effect on the number of visitors attending the Show. Despite the weather, the Show went ahead as planned and the Committee, volunteers, exhibitors and traders worked hard to ensure the Show was able to run successfully.

The poor weather did have a significant impact on the financial results for the year, particularly on gate entrance takings. The Committee recognise that a large part of the Show's income is dependent on attendance on the day and that adverse weather can therefore have a considerable effect on the finances of the Society.

Despite the conditions, there was still a good turnout of exhibitors across the various sections and the Show continued to provide an opportunity to showcase livestock, horses, produce, crafts and other rural activities. The Committee would like to thank all the exhibitors, trade stands, caterers, volunteers, judges and visitors who supported the Show and helped it to continue despite the difficult conditions.

The online entry system introduced for the Show has continued to be useful and has helped to modernise the entry process and reduce the reliance on postal entries. The Committee will continue to look at ways of using technology to make the organisation of the Show more efficient.

The Committee also continued to review the arrangements for trade stands and catering following the changes introduced in previous years. Catering income increased during the year, despite the difficult weather conditions, and the Committee will continue to review the arrangements annually.

The Show remains an important event for the local agricultural and wider rural community, and the Committee remain committed to maintaining and developing the Show for future years. The Committee will continue to look at ways of increasing advance income, sponsorship and visitor numbers to help protect the Society against the effect of poor weather in future years.

Financial Review

The Trustees aim to maintain sufficient "free" reserves to meet the general running costs of the charity for one year. At 31st December 2025 this was estimated at approximately £35,000. Actual "free" reserves at 31st December 2025 were £49,359.

Structure, Governance and Management

Eggleston Agricultural Society is governed by Memorandum and Articles incorporated 25th July 2014 as amended by a special resolution registered at Companies House on 6th September 2019.

Reference and Administrative Details

Registered charity name	Eggleston Agricultural Society Ltd

Charity registration number	1186133

Company registration number	08080710

Principal office and registered	9-11 Chapel Row
office	Middleton In Teesdale
	Barnard Castle
	DL12 0SN

The Trustees

	A Gent
	R Oxby	(Resigned 7 May 2026)
	G Wilkinson	(Resigned 29 May 2026)
	G Wilson
	K Robinson	(Resigned 16 March 2026)
	A Day	(Appointed 7 May 2026)
	L Oxby	(Appointed 29 May 2026)

The following trustees have been appointed since the year end:

A Day Appointed 7 May 2026

L Oxby Appointed 29 May 2026

Company Secretary	A Teward

Independent Examiner	Jane Ascroft FCA MA (Cantab)
	Enterprise House
	Harmire Enterprise Park
	Barnard Castle
	County Durham
	DL12 8XP

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 25 September 2026 and signed on behalf of the board of trustees by:

A Teward

Charity Secretary

Eggleston Agricultural Society Ltd

Independent Examiner's Report to the Trustees of Eggleston Agricultural Society Ltd

Year Ended 31 December 2025

I report to the trustees on my examination of the accounts of Eggleston Agricultural Society Ltd ('the charity') for the year ended 31 December 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 accounts 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

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 accounts do not accord with those records; or

3. the accounts 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 accounts 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.

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

25 September 2026

Eggleston Agricultural Society Ltd

Statement of Financial Activities

(including income and expenditure account)

Year Ended 31 December 2025

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

Income and endowments

Donations and legacies	5	4,140	4,140	6,671
Charitable activities	6	19,215	19,215	30,847
Investment income	7	922	922	–
		--------	--------	--------
Total income		24,277	24,277	37,518
		--------	--------	--------

Expenditure

Expenditure on charitable activities	8,9	32,728	32,728	34,683
		--------	--------	--------
Total expenditure		32,728	32,728	34,683
		--------	--------	--------

	--------	--------	--------
Net (expenditure)/income and net movement in funds	( 8,451)	( 8,451)	2,835
	--------	--------	--------

Reconciliation of funds

Total funds brought forward	57,810	57,810	54,975
	--------	--------	--------
Total funds carried forward	49,359	49,359	57,810
	--------	--------	--------

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

All income and expenditure derive from continuing activities.

Eggleston Agricultural Society Ltd

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Current Assets

Debtors	14	1,800	942
Cash at bank		52,635	57,477
		--------	--------
		54,435	58,419

Creditors: amounts falling due within one year	15	5,076	609
		--------	--------
Net Current Assets		49,359	57,810
		--------	--------
Total Assets Less Current Liabilities		49,359	57,810
		--------	--------
Net Assets		49,359	57,810
		--------	--------

Funds of the Charity

Unrestricted funds		49,359	57,810
		--------	--------
Total charity funds	16	49,359	57,810
		--------	--------

For the year ending 31 December 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 accounts 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 accounts .

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

These accounts were approved by the board of trustees and authorised for issue on 25 September 2026 , and are signed on behalf of the board by:

A Day
Trustee

Eggleston Agricultural Society Ltd

Notes to the Accounts

Year Ended 31 December 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 9-11 Chapel Row, Middleton In Teesdale, Barnard Castle, DL12 0SN.

2. Statement of Compliance

These accounts 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 accounts 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 accounts are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity's ability to continue.

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. The trustees consider that there are no significant estimates or judgements affecting these financial statements.

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.

Income

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.

Expenditure

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.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

4. Limited by Guarantee

The company is limited by guarantee. At 31st December 2025 there were 5 members each of whom had undertaken to contribute an amount not exceeding £10 in the event of a winding up.

5. Donations and Legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Donations

Subscriptions and donations	3,940	3,940	6,671	6,671
Advertising income	200	200	–	–
	-------	-------	-------	-------
	4,140	4,140	6,671	6,671
	-------	-------	-------	-------

6. Charitable Activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Gate entrance takings	6,375	6,375	18,455	18,455
Entry fees	5,178	5,178	5,192	5,192
Trade stands	5,382	5,382	5,594	5,594
Catering income	2,280	2,280	1,410	1,410
Sheep race	–	–	196	196
	--------	--------	--------	--------
	19,215	19,215	30,847	30,847
	--------	--------	--------	--------

7. Investment Income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	922	922	–	–
	----	----	----	----

8. Expenditure on Charitable Activities by Fund Type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Charitable expenditure	32,728	32,728	34,683	34,683
	--------	--------	--------	--------

9. Expenditure on Charitable Activities by Activity Type

	Activities undertaken directly	Total funds 2025	Total fund 2024
	£	£	£
Charitable expenditure	32,728	32,728	34,683
	--------	--------	--------

10. Independent Examination Fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the accounts	286	299
	----	----

11. Staff Costs

The average head count of employees during the year was Nil (2024: Nil).

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

12. Trustee Remuneration and Expenses

During the current and previous year trustees received neither remuneration nor expenses from the charity.

13. Cash at Bank

	2025	2024
	£	£
Redwood Bank	30,922	20,000
Barclays Bank current account	21,713	37,477
	--------	--------
	52,635	57,477
	--------	--------

14. Debtors

	2025	2024
	£	£
Trade debtors	1,800	942
	-------	----

15. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	5,076	609
	-------	----

16. Analysis of Charitable Funds

Unrestricted funds

	At 1 January 2025	Income	Expenditure	At 31 December 2025
	£	£	£	£
General funds	57,810	24,277	(32,728)	49,359
	--------	--------	--------	--------

	At 1 January 2024	Income	Expenditure	At 31 December 2024
	£	£	£	£
General funds	54,975	37,518	(34,683)	57,810
	--------	--------	--------	--------

17. Analysis of Net Assets Between Funds

	Unrestricted Funds	Total Funds 2025
	£	£
Current assets	54,435	54,435
Creditors less than 1 year	(5,076)	(5,076)
	--------	--------
Net assets	49,359	49,359
	--------	--------

	Unrestricted Funds	Total Funds 2024
	£	£
Current assets	58,419	58,419
Creditors less than 1 year	(609)	(609)
	--------	--------
Net assets	57,810	57,810
	--------	--------