REGISTERED COMPANY NUMBER.. 01892440 [E￿glAnd and Wales)
REGISTERED CHARITY NUJMBER: IIISIIS
Report of tbe Trustees
UnAudited Fknancial Statements for ¢be Year Ended 31 Deeember 2023
for
Salers CAttle So¢ltty of the UK Llmlted
{A Company Llmlted by Guarantee)
Gall Robertsen CA
Tweedside Park
Tweedbank
Galashiels
Selkirkshi
TDI 3TE

Salers Cattle Soeiety of the UK LiAnittd
Collt¢nts of the Fin2tttlg1 Sta¢ernertts
for the Year Ended JI December 2023
Page
Report of the Trll5tee3
IndepeHdtttt ExAmin¢rls Report
Stittment of Flts8n¢lAI Aetivldes
Balance Sheet
Note5 to th¢ f4ln*nciAI Sthtemtnts
to 14

Salers CAttle Society of tbe UK Limited
Report of the Trustte5
for the Year Ended 31 Dectjllber 2023
The Mi8te£s who are also dir¢¢iors of the Charity for the purposes of th¢ Companies ACE 2rJ)6, present their report with
the financial statements of the chariry for the year cnded 31 Decembcr 2023. The tn￿lee$ have adopted the PTOVi5ions of
Accounting and Reporting by Charities.. Statement of Rt¢ommended Prn¢iice applitabl¥ lo charities prepal'ing their
accounts irt accordance with the Financial Reporting Siandaril applicabl¢ in Ihe UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTtVES AND ACTIVITIES
Obje¢rfves
Th¢ Charity's objerlives are the promotion of wcultujt by managtmeni, promotitsn and the im]xovem¢nt of the
breeding of ihe SaleT5 bTeed of livestwk and the maintenance of purity of the breed and in conncction ther¢with Ibui
without limitsiionl to compile, keep, Maint￿￿. edit, i85ue and publish a Herd Book of recognised and pure-bred Salws
cattle and a register or regisiers supplementary IheTelu of other r¢Gognised qualified cattle for bre£ding purpose5. A5
part of thi5 the charity provides educalivn artd dir¢¢tion io cattle farniers te llnprove their herd health, and achieve
o¢¢reditation with CHeCS krd health scherne.
The Charity attends variou5 shows, exhibition5 and events whete they promote the S4lers breed. At ihe Same time, they
also introduce the breed io rhe younger generation.
The Society $81es are an important day out, a time to Catch up wilh colleagues and understand market conditions, well
&8 benchmark their cattle against oth¢r% Fanning is an increasingly solitary existence, and the auction Tnart(et provsdes a
hub to not only conduct busines5. but Also share and leam fronJ pemnal exp¢rieDces.
Publit benefit
Th¢ ¢hority is a publi¢ Ixnefit entity.
ACHIKVEMENT AND PERFORMANCE
The Charity maintained ils ongoing effons. mentioned aknve, to promote the Saler5 brced. lrt plarming its activities for
Ihc year, the Member5 Council has considered the Chariiy Cornmissiorts guidance on publi¢ benefit. The on-going Covid
19 panderlli¢ is llnpact￿g i)n the ability to deliver sorne of the So¢iety's Ch￿1t#bIe activities and fund-rals￿g. Most will
resume when easing of restritiions allow. 'fhe fixed Costs of the OTganisatiotL ar¢ minimal and while the income wall
drop, so will the expenditu￿. It is unlikely that Covid 19 will have a lOng-te￿ impact on the finances of the Society. Jn
partitular. when setting membership and regi5traiiotJ fees the following have been considered..
l. In light of COVID-19 rcstri¢iions, social JDedia and online methods and auctions have been and will continue lo be
adopted and utilised io compliment tradttional show and sale activities to the benefit all member5 in all areas throughout
the Uniied Ksngdotn. artd,
2. To promote the SaleTS breed and edu(aie the fat]ning community about the breed. Our agricultural shows are. without
a doubt, Steeped in our rural and food heritage dating back to the 18th Century. (higinally establish￿ by farnier5 to
Promote bcst prJciice in brttdirtg livestock and crop production, these event5 k¢ep rrue to their origins, and today offer
important insight into larTnin8 and rural life, &s well as an opportunity for fatmers lo ¢elebr2te their industy.
Consumer interest in food. farniing and rurdl lifr increased dramati￿1]Y a*)d witb this, our agricultu￿ shows now see
engagement with urban audiences. A￿lCUltural Shows up and dowD the county ￿ve metnbeTS of the publi¢ the
opportunity to visit rural are&s and appreciate the diversity and contribution of the rural e¢onomy to wider society - from
cattle and sheep, renewables and crafts, to vegetables and vintage machinery.
Page I

Sgler5 Cattle Society of thè UK Limited
Report of tbe Trust¢¢5
for the Yegr Ended 31 December 2023
FINANCIAL REVIEW
The Louncil of the Society prepares art annual financial budget for the coming year each January. and the pcrformance
against this is reviewed at C()uncil meeiings (held approximately quarterly). The final fillancial result5 ate circulated to
all memb¢r5 pr￿ent by posi. The Treasurer's retKrt 15 presented at ihe Annual General Meeting for discussion by
members preseni.
The Council ha5 reviewed the potential risks for which the Society illay ￿ liable. The principal ¢over againsi these is
provided by an in5UTante policy with AXA Insurance PLC, the temis of which are reviewed annually by the CounLil
To provide for the cortiinuity of a¢iivity in the event of reduced income from memb¢T5, Ihe Council h&8 established a
policy of rnainiaintng a reserve of £25,WO and th¢ annual budget spe¢ifically sets otjt io preserve ihis.
The Society had a deficit forthe year of £20,735 {2022 tkficit- £20.308)
The Society had Tts¢rves at the year end of £77.349 (2022- £98,562)
FUTURE PLANS
The major So¢iery sale5 are held in Spring and Autumn. The majority of shows ihe Salers Cattle Society of the UK
uttend occur in May, June and July therefore any farm and educatLOrtal l training visits are scheduled in August /
Sepiembcr. This is also a ￿tal time of year to show off strong calves, the weather is usually kinder, but not zlways, 8nd
fa. rmers fmd hosting events at this time a little ¢8sier than ai othcr key points during the year. Several event.s have been
approved and the Socicry has also contacted Emma Steele at AHDB to see if we ¢ould get involved with educational
visit5 Ortd programmes AHDB have organised in relaiioll to their 'Maternal Matter5, ¢ampai8n. A &)lers Cattle Society
member 8nd brecder Mr P¢ter Buibage has already featured on an AHDB podcast.
STRUCTURE, GOVERNANCE ANI) MANACEMENT
The charity 1$ a charitable company limited by guarantee. and was set up on the 19th June 1985 and w&8 granÈed
¢twitable status on 5th July 2006. It is govem¢d by a rtLemoranduTll and articles of association.
The Salers Cattle Society is govemed by a volun12ry Coun¢il eomprising representa¢ives, elected by the m¢mbEfs Within
the r¢giot)s and also members ¢￿0p1ed by the Council. The Coun¢il members filling the fuur ¢xecutive positions of
Prtsideni, Chair. Vice Chair aT￿ Treasurer are d¢-fa¢to Injstees And directors of the S￿Iety, with additional
tNstetldirecior5 appointed by the council.
The members of the Members of the Council. who also the directors for the purposes of company law, and who
served during the year were..
Mr$ Kath Livesey
MrAlan Howatson
MrT W Wolling
MrTJDPye
Mr A A Sleigh
Mr G A Jones
None of the members of the Member5 of ihe Council has any beneficial intcrcst in the company. All of the members of
the Members of the Council are members of the company and 8uaranÈe¢ io Contribu￿ £1 in the event of winding up.
The membe￿ of the Charity are re¢ruited bas¢d on the qualities they display and their relevant expeT¥¢n¢e.
The Council meets quarterly includillg th¢ AGM. Being awaT¢ of their responsibilities they are in regular ¢onsultation
with the 5e¢retary. Mis5 Emily Simpson, to review financial matters and tts oversee the general adminisir81ion of the
charity. A direct line of communication i5 kept open to the admsnistration offi¢e to ensurt the efficienÉ running of the
ehaTi¢y.
The MemkT5 of the Council have asse￿ed the major risks to which the society is exposed. and are satisfied that system5
are in place to mitigate ¢xposure to the major risks.
Page 2

SAIL'fg Cattl¢ 5wicty ofihe UK Llmited
Reyortof thoTruylt¢$
thL. End¢d 31 DeCembl￿r 2UZ3
REFV.RENCE AIYD ADISINISTRATIVE DE'r￿lS
Re¥￿ere￿ Compsmy
OIIIIK440 Icnglana und Wal&%)
]iry￿￿tTe￿ Ch•rllv nuRnber
Regp*teTert Dffl¢e
l.alle Farm
Crwklan
MilnL'ihuip¥
LA7 7NI I
Trusltts
Myb K M Liv£yLryTr¢4ti￿￿r{yc￿i8II¢d 14.11.231
.Q I.1￿V￿￿On Tr¢osurer
T W w￿lin¥ PLXI PrL*idLmt
TJDPy£
A A Slti&kh Presidenl
G A JonesLhaittnJ
M D F Pyc Vice Chllin)wL lappvint¢d 6.11.231
IttdependotLt Examlttt
Sliiila Robcrtgon
G311 RubErt5ott CA
'rwiU(i¥idi PJA(
Tweedboi
(itsl&%hiel
Selkirkshi
TDI 3TE
Approved by order ofih¢ b¢Mrd VI'L￿5$¢t5 On...
Ic
G A I￿&￿-TrUStee
Pa8d 3

IndepeDdent ExamiDer15 Report to the Trustees of
Salers Cattle Society of the UK Limited
llldepeLdent examiner's report to th¢ trnstees of S#l¢rs C&ttle Soeiety of the UK Li￿￿ted I'tbe CO￿pAnY')
I ￿port to the charity trustees on my exatninaiion of the a¢¢i)unts' of the Company for the ye2r ended 31 DeCem￿r 2023.
Responsibilities bASiS of report
A8 the charity's trustees of the Company land also its director5 for the purposes of company lawl you are ￿sponSible for
Ihe prepardtion of the accounts in acctsrdance with the requlrements of the CompaE)i¢s Act 20061'the 2006 Act,).
Having satisfied myself ihai the accounis of the Cotnpany are llot required to be audited under Part 16 of rhe 2006 A¢1
and aTe eligible for independent examin81ion, I report in respect of my examination of your charity's accounts a5 carried
out under Seciion 145 of Ihe Chwitie5 Act 201 1 I'th¢ 2011 Act,). In caTrylrtg out my examination I have followed the
Direction5 giv¢0 by ihe Charity Commission under Section 145151 (b) of the 2011 Act.
IndepEndellt examiN¢r $ statemellt
I have completed my exanJination. I confirni that rto matter5 have come to my attention in connection with the
examination giving me ¢ause to believe:
a¢¢ourtting rccord5 were not kept in rrspect of the Company as required by Sectiosj 386 of the 2006 A￿. or
the accuunis do not ac¢oTd with those records., or
the accounts do not comply with the #¢¢ount￿ng requirements of Section 396 of the 2006 Act Other than any
requiretnent Th￿ the accounts give a true attd fatr view which is not a matter considcred os part of an independent
examination. or
Ihe account5 have not b¢tD pryred in a¢¢ordance with the methods and principl¢s of the Statement of
Recomm¢nd¢d Practice for a¢¢ounting and reporting by charities lapplicable to charitie5 PTeparing their ￿CounT$
in accordance with the Financial Reporting StsTLdard applicable in the UK and R¢public of Ireland {FRS 10211.
I have no uineerns and have come across no other matt¢T5 in connection with the examination to whiGh attention should
be drawn in this report ordeT to enable a proper understanding of the accounis 10 be reached.
Sheila Robertson
Gall Robertson CA
Tweedside Park
Twecdbank
Ga1&8hicls
Selkirkshire
TDI 3TE
Date..
a4lio12_+
Page 4

S4ler5 Cartle Society of tlie UK Limited
Statement of Fin#rteial Activities
for the Year Ended 31 Deetmber 2023
31.12.23
Unrestricted
nd
31.12.22
TOL21
fimds
Note$
INCOME AND ENDOWMENTS FROM
DO[￿lI0n8 and Icgacies
15,986
16,056
Charithbk a¢tfjvltits
Breed promo¢ion
63,101
62,157
Other trading activities
Investment income
7,050
1,237
19,798
641
Total
87.374
98.652
EXPENDITURE ON
Raising tilnds
10,919
22,229
Charitable attlvhles
Office and support costs
Breed prO￿otion
44,372
48,077
35,624
57,935
Total
103,368
115.788
Net goinslllos5e51 on inve5t¥Hellts
1.681
(3,650)
NET INCOMEI(EXPENDITURI)
{14,3131
(20,786)
RECONCILIATION OF FUP4DS
Total funds brought forward
98.084
118,870
TOTAL FUNDS CARRIED FORWARD
83.771
98,084
The Jjotes forni part of these financial statements
Page 5

Saltrs CAttle Society of tbe UK 14imited
BAlance Sheet
31 Dettmber 2023
31.12.23
Ujlltstricied
fund
31.12.22
Total
fvnd5
Notes
FtXED ASSETS
Tangible assets
Investtnen
1,564
30,445
10
32,650
33,436
32,fJ)9
CURRENT ASSETS
Siocks
Debto
Prepaymertts and accrued i￿￿T￿e
Cash at bank and irt hand
263
12
16,290
491
38,485
440
66,315
55.266
78.158
CREDITORS
Amounts falling due within urte ytrdr
13,043)
19,461)
NET CURRENT ASSETS
52,223
68,697
TOTAL ASSETS LRSS CURRETrfr
LIABILITIES
85,659
IQ).706
ACCRUALS AND DEFERRED INCOME
14
(1,888)
12,622)
NET ASSETS
83.771
98,084
FUP4DS
Unrestricted
Is
83,771
98,084
TOTAL FUNDS
83.771
98,084
The chatyiable compaTJy enii¢led to exemption from audit under Section 477 of the Companies Aet 2006 for the y￿r
ended 31 De¢mber2023.
The members have not required th¢ company to obtain 8n audit of its fit)ancial 5tatettLenis for the year erKi¢d
31 December2023 in awordance with Section 476 of the Compaoies Act 2006.
The inJstee5 acknowledge (he￿ resrK>nsibilities for
la)
ensuring that the charitable company keeps accounting T￿OrdS ihai compty with Se¢iion$ 386 and 387 of the
Companies Act 2006 and
prepaTing financial Statements which give a true and fair view of the state of affair5 of the ¢hariLqble company as
at the end of each financial year and of its Surplus or deficit for ¢aGh financial year in a¢¢ordance with thc
requirements of Seclion5 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to fu￿claI statem¢n¢¥, $0 far &s applacabl¢ to ihe charitable company.
(b)
The notes forn part of t1￿5¢ finan¢ial statement5
Page 6
continued.

Stslers C4tite Sncletynf Ihc Llli Llmltgd
Sbect- ¢onliiiu¢d
31 Dv£tB4bcF202J
Tho%c linJnij'.tl it4lcniciil% hill'c kxii pryr¢d in J¢ci)ftJartce ivith the ptovisifrTh% appli¢&bl¢ kn charitable c•mpanit%
.iiibjLYI lo th¥ ¢omwnikn% wryimL.
5Li¢c'mints
wcrn. IpproveJ by IhL Bihittt 4Jf Try&tLYS auth¢)riSLd fo*
..ZWj.l.o!/L*. .. and wen ali it& bchtslt'by..
G A Jun¢s- Tiuske
Th¢ no(ts fo￿￿ pdrtufih¢* fin&r￿lI71 ¥lUWlllCilL
Pa￿7

S81ers Cattle Society of the UK Limited
Notes to the FlnAncial St*tements
ror tbe Ye#r K￿ded 31 December 2023
ACCOUNTING POLICILS
Basis ofpreparing the fin&ncio15tatemeuts
The financial statements of the charitable company. which is a public benefit ¢ntiiy under fRS 102, have been
prepared in accord#ll¢e with the Charities SORP {FRS 5021 'Accouniiiig and Rcporting by Charities.. Staiemertt
of Recommended Practice dpplica61e to ¢haritieg prq)aring theiT accounts in ac¢oTdart¢e wilh the F￿ancIal
Report￿n8 Sidndard applicable in ihe UK Republic of Ireland (FRS 102) (eff¢¢iive l January 20191,,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2(K16. The f￿ancIal ￿ateMentS have been prepared under the historical cost
conventiow with ihe exception of ￿vestmentS which are included at market value, as modified by the revaluation
of certain assets.
The accounts are prcpated on a going concem basis. There are DO material Un¢eTra￿tIes abo￿( tk charity's
ability lo continu&
Income
All income ib re¢ognised in the Stat¢rDenl of Financiul A¢tivities once the chanty entitletnent to Ihe fi￿d8, it
is probable that th¢ income will be received and the amount can be measured reliably.
Exp¢ndlture
Liabilities are recogni5ed as expenditure as soon ￿ Ihere is a legal or constructive obligation committing the
charity to that exptnditur¢, il is probable that a transfer of economic benefits will be requiTed in selllcment and
the &n)ount of the obligaiion can be m&qsured reliably. Fxpenditure is a¢¢ounied for on an a¢¢rual$ b&8is and has
been cla55ified under heading5 that uggregate all Cost Telated to the category. Where c051s cannot Ee directly
attributed to parti¢ul8r headtngs they have been al[(K￿d 10 aciivities on a b&%is eonsistent with the use of
resource5.
T#rtglble ￿￿ed assets
DEpre¢iati<)n is provided at th¢ following rates in order to write off each Asset ov¢r its e5tirnat¢d usefijl
Plant and machinery
Coffipu*r equipment
25% on cost
20% on c05t
Tangible assets ar¢ initially recorded at eOSt. 8nd are subsequently stsied at C05t le55 any accumulated
depreciation and imp&irment losses. Any Lqngible asseis t￿rIed at revalued amourtts are recorded ai the fair
value at the da* of revalu2tion less any stjbsequent acGutnulated depreciatiort artd subsequent a¢¢umulated
impairment lo&se5. If there is an indication that Ihcre ha5 been a significant chang¢ in depreciaiion rate, usefijl
lif¢ or residual value of tsDgible assets, the depre¢iation is rcvised pmspectively Éo refl¢¢t the new estitllate5.
An incre&e in the carryillg amovnt of 8n asset as a ￿s￿1t of a revaluaiion, is recognised in other comprehensive
incorn¢ and accumulated in ¢apital 8nd reserves ex¢ept to the extent li merse5 a revaluation decrease of the
same asset previously recognised in profjt or loss. A decre￿¢ in the carrying amount of an ￿Se% a5 result of
revaluation is recognssed ￿ other ¢omprehensive income to the extent of any previously Te¢ognised revaluation
increase ac¢umulaled in capital and reserves in re5pert of Ihat ￿set. Where a ￿ValuatiOn (kcrease ¢xceeds the
accumulated revalualion gains accurnulated in capital and rese￿¢$ in re5peGt of that asset, the ex¢ess shall be
Tecognised in profit or loss.
Ernpairnieni
A review foT indicators of itllpaiTtnent is caffied out at each reporting date, with the re¢oveTAble amount being
estimated wher¢ such indicators exist. Where the carrying value exceeds the recoverable atnouni, the asset is
irnpai￿d aCCOTdingly. Prior impainnents 8re also Teviewed for possible reversa] ai each reporting d￿¢.
When it Is not p)ssibl¢ to estimate the re¢oveyable amount of an individual assei, an estimate is made of the
re¢ov¢rable atnoutjt of Ihe cash-g¢neTaling unli lo which the assei belongs. The ¢ash-generating unit is the
srnallest ideniifiable group of ￿Sets that includes the a55et and generates Cash inflows that are largely
indqKDdent of the c￿h inflows from other &8sets or groups of a88ets.
Page 8
¢ontinue(L..

Salers C&ttlt Society of th¢ UK LI￿lted
Notes to the Finantl21 StAtemeDts- coutinued
ror the Year Elldcd 31 December 2023
ACCOUNTING POLICIES- conti￿￿¢￿
Stotks
Stocks are valued ￿t Ihe lower of cost an(1 net ￿a]Isable value, after making dut allowance for ob$oletc and slow
moving items.
Taxation
The charity is exempi from corpoTatiOn tax on its charitable activ￿lieS.
Fund ae¢oullting
Unrestricied fvlld5 can be used in accordance with the Charitable objectives al the discretion of the trustees.
Restricted funds can only be used foT particular restric￿d pury)oses within the objects of the charity. R¢*rictions
arise when specified by the donor or when fi]nds are raised for particulaT restricted purposes.
Jf applicable, further explanation of the natu￿ and purpose of eaGh fund 1$ included in the noies to the r]nancia
slattments.
Pen510tt tosts and other post-retlrtment beDefits
The charitable company operates a defined centribution pension scheme. CoDtributions pay8ble to the chaTitable
eotnp4ny's pension ￿eme are charged to the Slalemenl of Financial Activitie5 in the period to whieh they relaie.
Provlsions
Provisions are reCO￿j$ed when the entity has an obliga(ion at ihe reporting date as a resul¢ of a past event., it is
probable that Ihe entity will be required to tr8nsfer economic benefits in sertlement and the amount of the
obligation &qn be e5tirnated r¢li2bly. Provision5 are ffciignised as a liability in the statement of financial position
and th¢ amount of the provision as an expense.
PTOV15ions are initj8lly measured ai ihe best estimate of ihe amount requiTed to setEle the obligalioD at the
reporting dale 8nd subsequently reviewed at each reporting dat¢ and adjusted lo reflect the current btst tstijnate
of the amount that would be required to settte th¢ obligation. Any adjustments to the amounts previously
recognised a￿ recognised in profit or loss unless the provssion was originally recognised as part of the cost of an
asset. When a provision ts measured at ihe present value of the amount exp¢ctEd to be required lo settle the
obligation, the unwindit)g of the discount is ￿cOgnISed in finance costs in profit or loss ￿ the peri¢yJ it arise5.
OTHER TRADING ACmlITIES
31.12.23
31.12.22
DNA test kits
Merchandise sales
7,1)25
25
19,691
107
7,050
19,798
INVESTMENT INCOME
31.12.23
31.12.22
Investment ￿¢¢[￿£
Interest receivable- trading
660
577
505
136
1.237
Page 9
¢oniinued...

S8ler5 Cattle Satltty of the UK Limited
Notes to the Finaucial Statemertts- continued
for the Year Ended 31 D¢¢tmbtr 2023
IL4ISINC FUNDS
Investment eo$ts
31.12.23
31.12.22
Portfolio tnanagement
136
135
NET INCOMEIIEXPENDrruRE)
Nei incomel(exrÈnditure) 15 Stated after chaTgingllcrediting}.'
31.12.23
31.12.22
Depreciation- owned 2SSelS
778
762
TRUSTEES, REMUNERATION AND BEIYEFITS
TheTe were no trustees, remuneration or other benefjts for the year ended 31 December 2023 nor for the year
end¢d 31 DeceM￿r 2022.
Trustees, expenses
The following tN5ttt5 were paid travel expenses dvrirtg the 2 yeaY5 ended 315t DecemEtr 2023..
A A Sleigh
£ NIL {2022- £NIL)
STAFF COSTS
The average monthly number of employees during the year was Hs follows..
31.12.23
31.12.22
Staff
No employees received emolurTrents in excess of £60.000.
INDEPENDENT EXAMINATION
The Charity's fee chargeabl¢ to Gall Robertson CA for the Independent Examination of the ac¢ounts w&s £1,241
12022- £12461.
Page 10
contsnued...

Salers CAttle Society of the UK Limittd
Notes to the Fitiantial StateweDts- continued
for the Year Ettdtd 31 Dect￿ber 2023
TALYGIBLK FIXED ASSETS
Plant artd
machinery
Computer
equipment
Totals
COST
At l January 2023 and 31 December 2023
2,735
633
3,368
DEPRECIATION
Ai l January 2023
Charge for year
1,498
651
3&5
127
1,804
778
At 31 Decetnber 2023
2.149
433
2.)82
NET BOOK VALUE
Al 31 Deccmbcr 2023
200
786
Ai 31 December 2022
1,237
327
1,564
10.
FIXED ASSET INVEsfMENTS
Listed
investments
MARKET VALUE
At l January 2023
Additions
Revaluaiions
30.445
524
I,681
Al 31 December 2023
32,650
NET BOOK VALUE
At 31 December 2023
32,650
At 31 December2022
30,445
There were no investment a55ets outside the UK.
C05t or valuation at 31 December 2023 is represented by..
Listed
investmetkts
Valuation irt 2017
Valuation in 2018
Valuation in 2019
Valuation in 2020
Valuation in 2W21
Valuation in 2022
Valuation in 2023
C05t
516
11,6351
3,042
2J16
(3,2801
2213
29,893
32,650
All irtvestments are initlally rccorded at Cost and revalued io market value with gain5 alld losw recognised in the
statement of financial a¢tivitie&
Pa8e 11
¢onunued...

Saltrs Cattle So¢l¢ty of the UK LIMited
Notes to tht FlllAntial Statemtttts- contimucd
for the Year Ended JI Dr¢ember 2023
STOCKS
31.12.23
31.12.22
Stwks
263
li
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Trdde debtors
16,290
11,140
13.
CREDITORS: AMOUNTS FALLING DUE WITIIIN ONE YEAR
31.12.23
31.12.22
Payments on a¢¢ount
Trade creditors
Social Security and other we5
VAT
1,102
301
1,449
1,428
2,507
4,077
1,640
3,043
9,461
14.
ACCRUALS AND DEFERRED INCOME
31.12.23
31.1222
A¢cruals and defrrred income
1,888
2,622
15.
MOVEMEP4T IN FUNDS
Net
movement
in fund5
At
31.12.23
At 1.1.23
U￿reStriCted fuDd5
GeneT81 fimd
98,084
83,771
TOTAL FUNDS
98,084
114,3131
83,771
Net movement ￿ funds, included in Ihe above are as follows:
Incoming
resourcrs
Re50ur¢es
expended
Gains and
105ses
Movement
in fvnd5
Unrestricted
Gen¢ral fund
87,374
1103 J681
1,681
114,313)
TOTAL FUNDS
87J74
1103,368)
1,681
114.3131
Pag¢ 12
continued..-

Salers CAttle So¢ltty of the UK LI￿lted
Note5 tht FlllAocial StWte￿tllts- Cotlti￿ufd
for the Year Ended 31 D¢e¢wber 2023
15.
MOVLMENT IN FUNDS- contlnued
Comparativ¢s for movement th funds
Net
movem¢nt
in funds
At
31.12.22
Ai 1.1.22
Unrestrieted fu￿￿$
Generaj fund
118,870
(20,786)
98.084
TOTAL FUNDS
118,870
120,7861
98,084
Comparative nei movement in fvtjds, included in the aErf)ve Ar¢ as follows..
Incoming
regJur¢es
Re&uur¢es
expended
Gain5 and
losses
Movement
in funds
UllrEs*rict¢d funds
General fund
98,652
{115,788)
{3,6501
120,786)
TOTAL FUP4DS
98,652
1115.788)
13,6501
120,786)
A ¢urrenl year 12 months and prrior year 12 months combined position is as follows:
Ne¢
movement
in funds
Ai
31.12.23
At 1.1.22
Utsrestricted fuNd$
Gentral fund
118,870
135.0991
83,771
TOTAL FUWDS
118,870
{35,0991
83,771
A current year 12 months and prior year 12 months Combined net movement in funds, incIL￿ed in the 8bove are
follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in fund$
Unrestricted fullds
General fimd
186.026
1219.156}
{1,9691
{35.0991
TOTAL FUNDS
186,026
1219,156)
11,969}
135,099}
Page 13
¢ontinued...

Saler$ Ckttle Society of the UK Limited
Nts*￿ to the Fiti#tttl21 staterne￿ts- ttsntinued
for the YvAr Kllded 31 December 2023
16.
EMPLOYEE BENBFIT OBLIGATIONS
During the year £771.7812022- £840.00) of employeiE pension eontribution5 were paid.
17.
RELATED PARTY DISCLOSURES
There were no rrlated party tran5artions for rhe year ended 31 December 2023.
18.
ULTIMATE COIYTROLLING PARTY
The Charity is controlled by its member5.
19.
PUBLIC BENEFIT
The ¢h8rity is a public benefit entity.
20.
GOINC CONCERN
The Iruste£s know of no matCTial un¢¢rtainties relating 10 the charity's ability to continue as agoitt8 concern.
Page 14