2023-05-31-accounts - International Sheep Dog Society

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Report ofthe Trustees		1	to	10
Report oflhe Independent Aeditors		11	Io	13
Ststemenl ofFinanchrl	Acthritles		14
Salanoe Sheet			15
Cash Flow Statement			16
Notes to lhe Cash Flow S atarnenl			17
Netee tethe Firmnoiai	Statemente	18	io	25
Detailed Statement of	Rnanclal Acthrldss	26	to	27

Report oflha Trustees forthe year ended $1	May 292$
Trustees
Chairman			Term
Mr I L Fleming			2023/2026
Vke Chairman
Mr TLongton
Naiional Presidents lhr JRrfoh - English National President lhr P Murphy - Irish Naaonat~			2022/2026 Appointed	President	f	SI06/BM Casual Vacancy.		Tenn starts
lhr J Ogelon ~Scottish Natkmsl President Mr GJones ~Welsh Nsaonal~t 01/11Q023 2019/2023 2021/2025 There are 3Trustees per nadon st one dme.~4srs lated due lo						Ihe overlap ofthe ffnandal		year.
EnSINld
Mr R Srnilh			20I9/2023	(reared 27/01Q023)
Mr If Watson			2020/2023
Mr M Longtcn			2022/2025
lhr D Kennsrd			2023Q026
Irafanfl
Ihr TLambe			20ISQ023	(reared 27/0 1/2023)
lhr PMcxgen			2020/2IH4
Mr E McAuley			2022Q025
Mr FCashen			2023Q026
Scabsnd
Mr N Galon			2019f2023	(ressed 27/01/2023)
Ihlss F McMSan			2020/2024
Mr D Robertson			2022Q025
Mr I Brownlis			2023/2026
Wales
Mr A Owen			Appointed	25/08/2020		(Casual Vacancy)/2023	(retired 27/01/2023)
Mr KEvans			Appoinlad	25/08/2020		(Cwrusf Vacancy)/2024
Mr M Davidson			2022/2025
lhr D Dsvles			2023/2026
Executhre OIBcer
Miss isabel Branch			Appointed	1 Decsnumr		2021
Audlhus
Camo/one Accountancy	Consullsnts	Umiled
Statutory Auditor
Chartered Accounfanfs
9Worton Peck
Csssington
Witrwy
Oxferd SN/e
OX294SX
Bankers
Senlander
Booae
Merseyfurm
L304GB

forthe year ended	$1May 202$
							Period
							trttr21
						Year ended	lo
						31/SI23	31ISr22
			Unrssbloted		Endowment	Total	Total
			fund		funds	funds	funds
		Notes			8		8
INCOME ANO ENOOWMEHTB
FROM
Oonsfirms snd lsgsdrw						15
Char)table beds)des
Charitable adivtfies						583,852	348.178
Other boding adtvrtHs Irwestmsnt inoome			60,801 ~7565			60.601 ~7865	16.'I 29 ~1352
			~532333			S32,333	~365759
EXPENDITURE OH
Raising funds Charitable~		6	577,096				85,446
Charasble sdivllles							184,8$9
			176163			178163	108023
			~753259			~753 9	~356 108
NET gtCOMEIIEXPENDITURE)			f120,926)			&120.926)	7.651
RKCOHCIUATION	OF FUNDS
Traal funds brought	forward		295,338	43,022	368,505	704,583	897,212
TOTAL FUNDS CARRMD
FORWARD			~174 410	43022

3'I May 2023
					2023	2022
		Unrestricted		Endowment	Total	Tobrl
		fund		funds	funds	brads
	Nates	6		6		E
FIXEDASSETS
Tangfirle assets	11	1,927			1,927	1,954
CURRENT ASSETS
Stacks	12	44,958			44.958	37,0D8
Debtors	13	28,001			28,00I	45,838
Cash at bank		~192065	~43022		~601 592	~707320
		265,024	43,022		874,551
CREDITORS
Amounts falling dus within one
year	14	(92,541l			I92.5411	I87.257)
NET CURRENT ASSETS		~172463	~43 022	~356505	~582010	~702909
TOTAL ASSETSLESS
CURRENT UABIUTIES		174,410	43,022	366,505	583,937	7D4,863
NET ASSETS		~174 410	~43 022	~356 505	~583 937	~704 863
FUNDS	16
Unrestricted funds Re~ funds					1'74.410 43.022	295,336 43,022
Endowrnrmt funds					~366505	~366505
TOTAL FUNDS					~583 937	~704 863

forthe year ended $	1May	202	$
						Period
						I/t 1/2t
					Year ended	to
					31/5/23	31/5/22
					f	6
Cash flows hors opsratng		actirttlss
Cash grmerated horn	operssons				~tt3280)	~105 161
Net cash (used In)/provtdrW		by opsrsfing		acgvifiss	t 113,280)	105.161
Cash flows hma Invsadng		activities
Purchase of lsrlglble Interest received	Ibs/d assets				(313) 7885	~1352
Hst cash provided by	investing		acfivtfies		7552	1352
Change Incash and	cash	equivalents		ht
lhs rsporgng pened					(105,728)	106,513
Cash and cash eqWvalents		sl	ths
beginning ofthe reporting		Period			~707 320	~600807
Cash end sash equivalents		el	the snd	of
lhs rsporgna pedod						707320

Not (errPendituro)finoome	Ibrlhe~Petted (esper the Statement		31/5/22 5
of Flnsndal Aoth48es)		(120,926)	7,651
Ad(ustmsnts for.
Dspredatkrn charges		340	709
Interest received		(7,865)	(1,352)
(Inrsesseydecresse In stocks		(7.950)	13,523
Decrease in debtors Increase in aretShm		17,837 ~5284	48,846 35784
Net cash (used In)/provided	by opsratfons	~113280)	~105161

ANALYSIS OF CHANGES
	At 1/8/22	Cash fiow	At 31/5/23
	2		2
Net cash
Cash el bank	7D7320	~105728	801.592
	~707320	~105728	~601 592
Tolsl	~707320	~105.728	601,592

DONATIO	N	S	AND LEOACIES
							Period
						Year ended	to
						31/5/23	31/5/22
						E	8
						15	100
OTHER TRADINS ACTIVITIES
							Period
							1NI/21
						Year ended	to
						31/5/23	31/5/22
						6	8
						18,597
						43704	16129
							16129
INVESTMENT			INCOME
							Period
							1/11/21
						Year ended	to
						31/5/23	31/5/22
							6
I vestmerrt		income				7885	~1352
INCOME FROM CHARITABLE				ACTIVmES
							Period
							1/1 t/21
						Year ended
						31/5/23	31/5/22
				Acavtty			8
Regisbagon		and stud book fee		Charitable	activities	227.886	186,469
Membership		subscrlpbons		Charitrdge	sctlv5es	84.100	80,839
Trials income				Chanlable	activlges	f69,893
Magazine	inoume			Charitable	aollviaea	81,996
Miscellaneous			income	Chsraable	acllhides	195
						563.852	~348 178
RAISINS	FUI6$8
							Period
							1/11/21
						Year ended
						31/5/23	31/5/22
						8	E
						35.292	20.171
						258929
							20,171

Other Iradlng acgvltfes
				Padod
				tnt/21
			Year ended	to
			31/5/23	31/5/22
				6
Sad debts				5
Tdala casts			198.073	6,613
Magazine msls			~84802	~58657
			~282 875
SUPPORT COSTS
	Maas98/t»il't	Finance	Other	Totals
	6	6	f	5
Raising donefions snd legack»	243.901	15,028		258,929
Other resources expended				340
	243.901	15.028

STAFFCOST	S
			Period
			1/11/21
		Year ended
		31/5/23	31/5/22
		6	6
Wages snd satori»		210.642	134,802
Social security Oa»r pension	casts coals	21.308 3372	8,144 ~2045
		235.322	~144 991

The		monthly number ofernpktyaes during the	year wss as folk/we:
				Period
				I/I I/21
			Year ended	to
			31/5/23	31/5/22
Olfice	and	adminisksbon	7	8

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Un~ Restricted	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Un~ Restricted	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Un~ Restricted	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Un~ Restricted	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Un~ Restricted	Endowment	Endowment	Tootl
			fund	fund	funds		funds
				6	5		6
INCENSE AND ENDOWMENTS		FROM
Oonabcns snd legacies			100
CharhalNs acthritlos
Ghsl/Mla acllvlfiss			348,176				348,178
Other trading acttvtfitw			16,129				16,129
IrWecursmt I course			1,122	107		123	1,352
Total				107		123	365 759
EXPENDITURE ON
Raising funds							85,446
CharltelNe acthrMes
Cher/talus acllvttles			184.639				184,639
			108.023				108.023
Total			356.106				358.'I 08
NET INCOME			7,421	107		123	7,651
RECONCILIATION	OF FUNDS
Total funds bmughl	forward		267,915	42.915	366,382		697,212
TOTAL FUNDS CARRKD FORWAIIO			~295336	~43 022	~366	505	~704663

forth	e year ended $1May 292$	e year ended $1May 292$	e year ended $1May 292$
11.	TANGIBLE FIXEDASSETS
			Fixtures
			and
			fittings f				Totals f
	COST
	At 1 June2022		23,954				58,284
	Addibons			313			313
	At 31 Msy 2023		24,297
	DEP RE CIAll	ON
	At1 June2022		22,030
	Chiirga lor year
	At 31 Msy 2023		22,370
	NET BOOK VALUE
	At 31 May 2023		1	927			~1927
	At 31 May 2022		1,954				~1954
12,	STOCKS
							2022 f
							~37 008
1$.	DEBTORS:AMOUNTS FALUHG DUE WITHSI ONE YEAR
					2023		2022
					f
	Trade debtara					525	3,943
	Other debtors				(284)		(284)
	P repayments and socrued		Income		27.780		42,179
					28	001
14.	CREDITORS:	AMOUHTS	FALUNG DUE WITI9H OHE YEAR
					2023 f		2022 f
	Trade cladttom				28.717		31,117
	Taxation snd social eecudty				14,345		20.059
	Other creditors				49,479		38,081
							~87 257
15.	LEABING AGREEMENTS
	Minimum lease	Payments	under ncn-ctmctf labia ooeraang blesse tall due as follows:
					2023		2022
					f		f.
	Vylthm one yem				32.230		30,953
	Bebrerm cne and five years				25	575	57805
					57.805

MOVEMENT IN FU	NDS
					Net
					movement	Al
				At 1/6/22	in lunds	31/5/23
				f	f	f
Unreshlcted funds
General fvnd				295,336	(120.926)	174,410
Rsstrtcted funds
Chairman's Appeal	2001 Account			43,022
Endowmern funds Bequests reserve fund I~t nmsrvs fund				97,938 143,567		97,936 143,567
Tdals support fund				125,000		125.000
						~366505
TOTAL FUNDS					~120926)	~583 937
Net movement In funds, Induced			In lhe above are as follows:	Incoming	~	Movement
				resources f	expended f	in funds
t/nmstnctsd funds
General fund				632,333	(753.259)	(120,926)
TOTAL FUNDS				632,333	~753.259)	~120,926)
Comparailves for	nmrrmllt	In	funds
					Net
				Al	movement	Al
				1/11/21 f	in fvnds f	31/5/22 f
1/nmetrtc ted funds
General fund				287,915	7.421
Reslrtcled funds
Chairmen's Appeal	2001Account			42,915	107	43,022
Endowment funds Bequests reserve fund l~ reserve fund				97,824 143,558	114 9	97,938 143,567
Trials support lund				~125000		~125M0
					123
TOTALFUNDS				597,2'l2	7,651

Comparative	net movement h funds. Induded in the	above am as foNows:	above am as foNows:
		Incoming			Movement
		resources		expended	in funds
		B		0
Unrestrlcktd	funds
General hmd				1358.109)	7,421
Restrtcted	funds
Chairman's	Appeal 2001Account		107		107
Endowment funds Bequests reserve fund I~t reserve fund			1'l4 9		114 9
			123		123
TOTAL FUNDS		345	759	~359108)	~7551

NTERNATIONAL S Detafied 6 sasrnsnt forthe year ended	HEEP DOI$ SOCIETY ol Rnanclal Actlvklss $1May 202$
			Psciad
			1/11/21
		Year ended	to
		31/5/23	31/5/22f
INCOME ANO ENDOWMENTS
Dona5om and legacies
Oonafians		15
ONsr trading saIvltfes
Sponsorships		16,897
Sale ofgoods and stud books		~43 704	~IB129
		80,601	18,129
Investment Inoocne
Invuulmani inaanle			1,352
Charttehkr acHvlSm
Registration and stud baok fee Membership su~		227.666 84,100	186,469
T/fait lrlaame		169,893
Magazine inCOme		61.998	80,870
Mlscefieneaus incame		195
Total incoming resources			365,759
Raising donathms	and legacies
Purchase ofgoads,	stud beak		20,171
ONar tredlllg ecIvltfas
end debts			5
Trials casts		198,073	6,813
Magazine casts		~84 802	~56 657
		282.875	65,275
ONer
Rent, rates end services		36,247	22,101
Qmae OpersUOn and	mstsrisla	49,712	33,214
C am puler costs Professional charges Governance aosis		$9.735 25.445	39,263 4,t42
Donations and general expenses Iflsulsnce		3.154 ~19530	1,208 ~7366
		175.823	107,314
Support costs
Msnsysment
wages Sacral security		210,542 2'l.308	134,602 8,144
Pensions		3,372	2,045
Msefings snd tasvelling		8.579	8,987
		243,901	153,978

NTERNATIONAL SHEEP DOI$ SOCIETY t)atafied 6 aesrnsnt ofRnanclal Acdhrklss forthe year ended $1May 262$
		Period
		1/11/21
	Year ended	to
	31/5/23	31/5/22f
Management
Finance
Sank charges Exchange losses//gains)	14,330 698	11,063 ~402)
	15.026	10.661
Other
Fixlvres and fitangs	340	709
Total resovrces expended	753 259	358 108
Net texpendkvre)fincoms	~120926)	7651