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2021-09-30-accounts

REGISTERED COMPANY NUMBER: 1466040 (England and Wales) REGISTERED CHARITY NUMBER: 1026687

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2021

for

Jacob Sheep Society Limited(The)

Douglas Home & Co Ltd Chartered Accountants 47-49 The Square Kelso Roxburghshire TDS THW

Jacob Sheep Society Limited(The)

.

Contents of the Financial Statements for the Year Ended 30 September 2021

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|||||||| |---|---|---|---|---|---|---| |Page| |Report|of the Trustees|1|to|2| |Independent Examiner's Report|3| |Statement|of Financial|Activities|4| |Balance|Sheet|5|to|6| |Notes|to|the Financial|Statements|7|to|13| |Detailed|Statement of|Financial|Activities|14|to|15|

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Jacob Sheep Society Limited(The)

Report of the Trustees for the Year Ended 30 September 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2021. The trustees have adopted the provisions of 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 Treland (FRS 102) (effective 1 January 2019).

The trustees are referred to as members and comprise the Council, which is the ruling body of the Society.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Society is a registered charity and continues to advance and promote agriculture by encouraging the breeding of Jacob Sheep and improving the Jacob Sheep Breed. Membership has increased by 22 members (107 new members joined and 89 left and 4 re-joined. and the Society had a total of 904 members at the year-end of whom 861 were Ordinary Members. In addition to the Ordinary Members the society also has 42 Life Members (sadly a decrease of 2 Mrs BV Benthall and Mrs EA Griffiths) and 1 Honorary Member (sadly a decrease of 1 Mrs J Earl).

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The result for the year to 30 September 2021 was an excess of income over expenses of £14,946 compared to £7,438 in the previous year before gains or losses on investments. Expenditure was 75% (2020 86%) of income. The balance of total funds carried forward at 30 September 2021 amounted to £313,072 which was split £304.574 General Funds and £8,498 Restricted Funds.

FINANCIAL REVIEW

Reserves policy

The Trustees’ Reserves Policy is to maintain unrestricted free reserves sufficient to finance setting up a separate office for the Society, to fund such projects as Council shall decide, and to cover the administration of the Society fora year in the event of a collapse in the membership base, Our reserves meet this requirement.

FOTURE PLANS

No significant future develonments are envisaged.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as a private company limited by guarantee incorporated 10 December 1979, and is governed by the memorandum and articles of association (the latest adopted version being 25 April 2015).

The Society is a non-profit making organisation, limited by guarantee and having no share capital. In the event of the Society being wound up, each member's liability is restricted to an amount not exceeding £1.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 1466040 (England and Wales)

Registered Charity number

1026687

Registered office c/o Mrs P Black Swynford Cottage Gowthorpe York YO41 SQN

Page 1

Jacob Sheep Society Limited(The)

Report of the Trustees for the Year Ended 30 September 2021 Trustees Officers President MrsJN Simmons (appointed 24/04/21) Chairman Mr J L Emberton (appointed 24/04/21) Vice Chairman Mrs J East (appointed 24/04/21) Treasurer Mrs P A Black Field Officer Mr C Richardson (Acting Field Officer) Ordinary Members Regional Council Member for Central Region Mrs K Carpenter (appointed 24/04/21) Regional Council Member for Eastern Region Mr C Coe Regional Council Member for Ireland Region Mr P Colhoun Regional Council Member for Northern Region Ms C Bentham (appointed 24/04/21) Regional Council Member for Scotland Region Mrs M J Harper Regional Council Member for Southern Region Mrs B Gould Regional Council Member for South West Region Ms L V Hutchins Regional Council Member for Wales Region Mrs C Lewis

During the year Mr R King’s term of office as President came to an end on 24/04/21. Mr G Connor, Field Officer passed away in 2021. Mr Richardson had continued to act as Field Officer through part of Mr Connor's illness and subsequently after his sad death.

Mr L H Trumper, Mrs L Thompson and Mr G Wood resigned 24/04/21.

Company Secretary

Mrs P A Black

Independent Examimer Alan Drummond CA FMAAT Douglas Home & Co Ltd Chartered Accountants 47-49 The Square Kelso Roxburghshire TDS 7HW

MEMBERS

At 30 September 2021 there were 904 fully paid up Members of the Society. Ordinary Members numbered 861; in addition there were 42 Life Members and 1 Honorary Members.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order ofthe board oftrustees on din estes... LDA md signed on its behalf by:

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aren Ae
Mrs P A Black - Secretary
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Independent Examiner's Report to the Trustees of Jacob Sheep Society Limited(The)

Independent examiner's report to the trustees ofJacob Sheep Society Limited(The) (‘the Company’) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2021.

Responsibilities and basis of report

As the charity's 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 your 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 Company 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

  2. 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.

Alan Drummond CA FMAAT

Douglas Home & Co Ltd Chartered Accountants 47-49 The Square Kelso Roxburghshire TDS 7THW

Date: is be Masd, te

Page 3

Jacob Sheep Society Limited(The)

Statement of Financial Activities

for the Year Ended 30 September 2021

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|||||||| |---|---|---|---|---|---|---| |30/9/21|30/9/20| |Unrestricted|Restricted|Total|Total| |Notes|funds£|funds£|funds£|funds£| |INCOME AND ENDOWMENTS FROM| |Donations and legacies|-|-|-|81| |Charitable|activities|4| |Subscription & membership|23,928|-|23,928|24,367| |Registration|25,932|-|25,932|19,562| |Other trading activities|2|3,207|-|3,207|3,445| |Investment income|3|6,616|-|6,616|4,557| |Total|59,683|-|59,683|$2,012| |EXPENDITURE|ON| |Raising funds|5|2,822|-|2,822|3,998| |Charitable|activities|6| |Breed promotion &|improvement|41,893|22|41,915|40,576| |Totat|44,715|22|44,737|44,574| |Net gains/(losses)|on|investments|29,356|-|29,356|(3,161)| |NET INCOME/(EXPENDITURE)|44,324|(22)|44,302|4,277| |RECONCILIATION OF FUNDS| |Total funds brought forward|260,250|8,520|268,770|264,493| |TOTAL FUNDS CARRIED FORWARD|304,574|8,498|313,072|268,770|

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CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 4

Jacob Sheep Society Limited(The)

Balance Sheet

30 September 2021

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||||| |---|---|---|---| |30/9/21|30/9/20| |Notes|£|£| |FIXED|ASSETS| |Tangible assets|11|-|118| |Investments|12|201,088|131,733| |201,088|131,851| |CURRENT ASSETS| |Stocks|13|7,688|7,834| |Debtors|14|1,250|1,066| |Cash|at bank|107,276|131,294| |116,214|140,194| |CREDITORS| |Amounts falling due within one year|15|(4,230)|(3,275)| |NET CURRENT ASSETS|111,984|136,919| |TOTAL ASSETS|LESS CURRENT| |LIABILITIES|313,072|268,770| |NET ASSETS|313,072|268,770| |FUNDS|17| |Unrestricted|funds:| |General fund|304,574|260,250| |Restricted|funds:| |Prize Fund|250|250| |Pat Bromley Memorial Fund|8,248|8,270| |8,498|8,520| |TOTAL FUNDS|313,072|268,770|

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The charitable company is entitled to exemption from audit under Section 477 ofthe Companies Act 2006 for the year ended 30 September 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

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continued...

Jacob Sheep Society Limited(The)

Balance Sheet - continued 30 September 2021

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

The financial statements were approved by the Board of Trustees and authorised for issue on wed. Mews... RQ... and were signed on its behalf by:

he ZF aes he an see MUTT eee TTT TTTT he Lt Emberton ~ Trustee

The notes form part of these financial statements

Page 6

Jacob Sheep Society Limited(The)

Notes to the Financial Statements for the Year Ended 30 September 2021

L ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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), Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate ali cost reiated to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Computer equipment

~ 33% on cost

Stocks

Stock of merchandise. Stocks are valued at the lower of cost and estimated net realisable value.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds which the members have set aside to be utilised against a specific purpose.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Breed promotion

Breed promotion costs represent only the direct costs of promoting and encouraging the breeding of Jacob Sheep. The associated indirect costs are included within Breed Improvement Costs and Support Costs.

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Jacob Sheep Society Limited(The)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2021

2. OTHERTRADINGACTIVITIES OTHERTRADINGACTIVITIES
30/9/21 30/9/20
£ £
Journal advertising income 120 265
Regional activityincome 850 440
SaleofMerchandiseincome 1,863 2,212
Flockassessment 374 528
3,207 3,445
3. INVESTMENTINCOME
30/9/21 30/9/20
£ £
Depositaccount interest 5 458
Dividendincome 2,754 1,403
Dividends onLifeMembersFund 3,857 2,696
6,616 4,557
4, INCOMEFROMCHARITABLEACTIVITIES ACTIVITIES
30/9/21 30/9/20
Subscription Total Total
&membership Registration activities activities
£ £ £ £
Subscriptions&joining fees 21,734 - 21,734 22,007
GiftAidreceipts 2,194 - 2,194 2,360
Registrationfees - 25,552 25,552 19,232
FlockBook sales etc - 380 380 330
23,928 25,932 49,860 43,929
5. RAISINGFUNDS
Othertrading activities
30/9/21 30/9/20
£ £
Opening stock 7,834 7,757
Purchases 699 664
Closing stock (7,688) (7,834)
Regional activitycosts 520 414
National activity costs -AGM - 803
SaleofMerchandise costs 627 1,010
Flockassessment costs 830 1,184
2,822 3,998

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Jacob Sheep Society Limited(The)

Notes totheFinancial Statements - continued continued
for theYearEnded 30 September2021
6. CHARITABLE ACTIVITIESCOSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
£ £ £
Breedpromotion&improvement . 2,768 39,147 41,915
7. DIRECTCOSTSOFCHARITABLEACTIVITIES
30/9/21 30/9/20
£ £
Standrent&maintenance 203 767
Transport & travelBP - 60
Rosettes, banners&trophies 650 1,04]
Affiliationfees
Websitecosts
100
535
100
524
Show&Salecosts 1,196 1,405
Field Officertravel 84 215
2,768 4,112
8. SUPPORTCOSTS
Governance
Management Finance costs Totals
£ £ £ £
Breedpromotion & improvement 35,926 23 3,198 39,147
Support costs, included intheabove, areasfollows:
30/9/21 30/9/20
Breed
promotion Total
&improvement _ activities
£ £
Secretary's expenses 1,560 1,345
Handbookprintingcosts 26 341
Grassroots costs 20,650 18,119
Council costs - 4,002
Flockbookcosts 662 426
Journalmagazine 9,992 9,054
Bank&PaypalCharges 347 374
Diseasecontrol 2,571 923
Depreciation oftangibleandheritageassets - 114
Losson saleoftangible fixedassets 118 -
Foreign currencyrevaluation 23 (10)
IndependentExaminers’ fee 1,764 1,776
Bookkeeping fees 1,434 -
39,147 36,464

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Jacob Sheep Society Limited(The)

Notes to the Financial Statements - continued for the Year Ended 30 September 2021

9. NET INCOME/EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

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||||||| |---|---|---|---|---|---| |30/9/21|30/9/20| |£|£| |Depreciation|- owned|assets|-|114| |Deficit on|disposal|of|fixed assets|118|-|

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  1. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 30 September 2021 nor for the year ended 30 September 2020.

Trustees’ expenses

Trustees reclaimed expenses totalling £1,230 during the year (2020: £3,398).

I. TANGIBLE FIXED ASSETS

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|||||| |---|---|---|---|---| |Computer| |equipment| |£| |COST| |At|1|October|2020|960| |Disposals|(765)| |At 30 September|2021|195| |DEPRECIATION| |At|1|October 2020|842| |Eliminated|on disposal|(647)| |At 30|September 2021|195| |NET BOOK VALUE| |At 30|September 2021|-| |At 30|September 2020|118|

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12. FIXED ASSET INVESTMENTS

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||||||| |---|---|---|---|---|---| |30/9/21|30/9/20| |Market|Market| |Units|Cost£|Value£|Cost£|Value£| |3,414|M&G Charifund|$2,806|98,779|12,806|41,101| |COIF|Charities|Investment| |5,265|Fund|69,725|102,309|69,725|90,631| |122,531|201,088|82,531|131,732|

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Jacob Sheep Society Limited(The)

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|||||||| |---|---|---|---|---|---|---| |Notes|to|the|Financial|Statements|-|continued| |for|the Year Ended|30|September 2021| |13.|STOCKS| |30/9/21|30/9/20| |£|£| |BP Merchandise|7,688|7,834| |14.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR| |30/9/21|30/9/20| |£|£| |Trade|debtors|750|-| |Prepayments|and accrued|income|500|1,066| |1,250|1,066| |15.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR| |30/9/21|30/9/20| |£|£| |Trade|creditors|69|-| |Other|creditors|881|-| |Accrued|expenses|3,280|3,275| |4,230|3,275| |16.|ANALYSIS OF NET ASSETS BETWEEN FUNDS| |30/9/21|30/9/20| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |Fixed|assets|-|-|-|118| |Investments|201,088|-|201,088|131,733| |Current assets|107,716|8,498|116,214|140,194| |Current|iiabilities|(4,230)|-|(4,230)|(3,275)| |304,574|8,498|313,072|268,770| |17.|MOVEMENT IN FUNDS| |Net| |At|movement|At| |1/10/20|in funds|30/9/21| |£|£|£| |Unrestricted|funds| |General|fund|260,250|44,324|304,574| |Restricted|funds| |Prize Fund|250|-|250| |Pat Bromley|Memorial Fund|8,270|(22)|8,248| |8,520|(22)|8,498| |TOTAL FUNDS|268,770|44,302|313,072|

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Jacob Sheep Society Limited(The)

Notes to the Financial Statements - continued for the Year Ended 30 September 2021

  1. MOVEMENT IN FUNDS- continued

Net movement in funds, included in the above are as follows:

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|||||||| |---|---|---|---|---|---|---| |Incoming|Resources|Gains|and|Movement| |resources|expended|losses|in funds| |£|£|£|£| |Unrestricted|funds| |General fund|59,683|(44,715)|29,356|44,324| |Restricted|funds| |Pat Bromley Memorial Fund|-|(22)|-|(22)| |TOTAL FUNDS|59,683|(44,737)|29,356|44,302| |Comparatives|for movement|in|fands| |Net| |At|movement|At| |1/10/19|in|funds|30/9/20| |£|£|£| |Unrestricted|funds| |General fund|255,973|4,277|260,250| |Restricted|funds| |Prize Fund|250|-|250| |Pat Bromley Memorial Fund|8,270|-|8,270| |8,520|-|8,520| |TOTAL FUNDS|264,493|4,277|268,770| |Comparative net movement|in|funds,|included|in the above|are as|follows:| |Incoming|Resources|Gains|and|Movement| |resources|expended|losses|in funds| |£|£|£|£| |Unrestricted|funds| |General fund|52,012|(44,574)|(3,161)|4,277| |TOTAL FUNDS|52,012|(44,574)|(3,161)|4,277|

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Jacob Sheep Society Limited(The)

Notes to the Financial Statements - continued for the Year Ended 30 September 2021

17. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

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||||| |---|---|---|---| |Net| |At|movement|At| |1/10/19|in funds|30/9/21| |£|£|£| |Unrestricted|funds| |General fund|255,973|48,601|304,574| |Restricted|funds| |Prize Fund|250|-|250| |Pat Bromley Memorial Fund|8,270|(22)|8,248| |8,520|(22)|8,498| |TOTAL FUNDS|264,493|48,579|313,072|

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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

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||||||| |---|---|---|---|---|---| |Incoming|Resources|Gains|and|Movement| |Tesources|expended|losses|in funds| |£|£|£|£| |Unrestricted funds| |General|fund|111,695|(89,289)|26,195|48,601| |Restricted|funds| |Pat Bromley Memorial Fund|-|(22)|-|(22)| |TOTAL FUNDS|111,695|(89,311)|26,195|48,579|

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18 RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2021.

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Jacob Sheep Society Limited(The)

Detailed Statement of Financial Activities for the Year Ended 30 September 2021

30/9/21 30/9/20
Unrestricted
funds
Restricted
funds
Total
funds
Total
funds
£ £ £ £
INCOMEANDENDOWMENTS
Donations and legacies
Donations - - - 51
Incomefrom fundraising - - - 30
~ - $1
Othertrading activities
Journal advertising income 120 - 120 265
Regional activity income 850 - 850 440
SaleofMerchandiseincome 1,863 - 1,863 2,212
Flockassessment 374 - 374 528
3,207 - 3,207 3,445
Investmentincome
Depositaccount interest 5 - 5 458
Dividendincome
DividendsonLifeMembersFund
2,754
3,857
-
-
2,754
3,857
1,403
2,696
6,616 - 6,616 4,557
Charitable activities
Subscriptions&joiningfees 21,734 - 21,734 22,007
GiftAidreceipts 2,194 - 2,194 2,360
Registrationfees 25,552 - 25,552 19,232
FlockBook sales etc 380 - 380 330
49,860 - 49,860 43,929
Totalincomingresources 59,683 - 59,683 52,012
EXPENDITURE
Othertradingactivities
Openingstock
Purchases
Regional activity costs
7,834
699
520
-
-
-
7,834
699
520
7,757
664
414
National activity costs
-AGM
~ - - 803
SaleofMerchandisecosts 627 - 627 1,010
Flockassessment costs 830 - 830 1,184
Closing stock (7,688) - (7,688) (7,834)
2,822 - 2,822 3,998

This page does not form part of the statutory financial statements

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Jacob Sheep Society Limited(The)

Detailed Statement of Financial Activities for the Year Ended 30 September 2021

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||||||||| |---|---|---|---|---|---|---|---| |30/9/21|30/9/20| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |Other trading|activities| |Charitable|activities| |Stand|rent & maintenance|203|-|203|767| |Transport & travel BP|-|-|-|60| |Rosettes,|banners & trophies|628|22|650|1,041| |Affiliation fees|100|-|100|100| |Website|costs|535|-|535|524| |Show & Sale costs|1,196|-|1,196|1,405| |Field|Officer travel|84|-|84|215| |2,746|22|2,768|4,112| |Support costs| |Management| |Secretary's expenses|1,560|-|1,560|1,345| |Handbook printing costs|26|-|26|341| |Grassroots|costs|20,656|-|20,650|18,119| |Council|costs|-|-|-|4,002| |Flockbook costs|662|-|662|426| |Journal|magazine|9,992|-|9,992|9,054| |Bank &|Paypal|Charges|347|-|347|374| |Disease control|2,571|-|2,571|923| |Computer equipment|-|-|-|114| |Loss|on sale of|tangible fixed|assets|118|-|118|-| |35,926|-|35,926|34,698| |Finance| |Foreign currency revaluation|23|-|23|(10)| |Governance|costs| |Independent Examiners’ fee|1,764|-|1,764|1,776| |Bookkeeping|fees|1,434|-|1,434|-| |3,198|-|3,198|1,776| |Total resources|expended|44,715|22|44,737|44,574| |Net come before gains and|losses|14,968|(22)|14,946|7,438| |Realised|recognised|gains and|losses| |Realised|gains/(losses)|on fixed|asset| |investments|29,356|-|29,356|(3,161)| |Net income|44,324|(22)|44,302|4,277|

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This page does not form part of the statutory financial statements

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