Registered Company Number: 225962 Registered Charity Number: 209864
The English Guernsey Cattle Society (a company limited by guarantee)
Trustee's Report and Unaudited Financial Statements for the Year Ended 31st December 2022
The English Guernsey Cattle Society
(a company limited by guarantee)
Contents of the Financial Statements
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Report of the Council | 2 - 4 |
| Accountants' Report to the Council | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7- 8 |
| Notes to the Financial Statements | 9 - 12 |
| Detailed Statement of Financial Activities | 13 |
The English Guernsey Cattle Society
(a company limited by guarantee)
Legal and Administrative Information
| CHARITY NUMBER | 209864 |
|---|---|
| COMPANY REGISTRATION NUMBER | 225962 |
| LEGAL STATUS | The charity is limited by guarantee, |
| having no share capital | |
| GOVERNING INSTRUMENT | Memorandum and Articles of Association |
| incorporated 19th November 1927, amended | |
| 26th June 1963 and 8th September 1982 | |
| REGISTERED OFFICE | Unit 2 Dunheved Court |
| Pennygillam Way | |
| Pennygillam Industrial Estate | |
| Launceston | |
| Cornwall | |
| PL15 7ED | |
| PRINCIPAL OFFICE | Langstone Mill Farm |
| Ilangarron | |
| Ross on Wye | |
| HR9 6NY | |
| ACCOUNTANTS | ATC Advisors |
| Unit 2 Dunheved Court | |
| Pennygillam Way | |
| Pennygillam Industrial Estate | |
| Launceston | |
| Cornwall | |
| PL15 7ED | |
| BANKERS | National Westminster Bank |
| 13 High Street | |
| Chesham | |
| Bucks | |
| HP5 1BQ | |
| SOLICITORS | Iliffes, Booth Bennett |
| Capital Court | |
| 30 Windsor Street | |
| Uxbridge | |
| Middlesex | |
| UB8 1AB | |
| INVESTMENT ADVISORS | Brewin Dolphin |
| Ashleigh Court | |
| Ashleigh Way | |
| Langage Business Park | |
| Plymouth | |
| PL7 5JX |
Page 1
The English Guernsey Cattle Society
(a company limited by guarantee)
Report of the Council for the Year Ended 31st December 2022
Constitution
The English Guernsey Cattle Society was incorporated in 1927 as a company limited by guarantee under the Companies Acts 1908 to 1917. The rules of the Society are set out in the Memorandum and Articles of Association.
The Council
The constitution of Council on 31st December 2022 was as shown below:
Nationally Elected
J R Warren (Chairman) M H Jones (Vice Chairman) P C Durbin D R Gribble C Gleed D Vincent M Dawes Regional Representatives J W Bartlett (Chairman of Finance) J D Mann S Staples S Kettleborough President R Warren Presidents Elect P E Richardson Past President N J and C Gosling Vice Presidents (Members of Council without a vote) J C Berry G S Davies N R Kennard Of the Council the following members are also Trustees for Charity purposes and Directors for Company purposes.
J R Warren (Chairman) N J Gosling A D Thomas P C Durbin M H Jones (Vice Chairman)
Nationally elected members are elected at the AGM. Regional Representatives are elected by the regional branches. The Presidents-Elect is appointed by Council following an election, if necessary. The Presidents-Elect becomes the Presidents of the Society at the next AGM and retains office for twelve months. The retiring President serves on Council for one year as the Past President. The Council also has the power to co-opt additional members to Council. Vice-Presidents (non-voting) are elected by Council.
Page 2
The English Guernsey Cattle Society
(a company limited by guarantee)
Report of the Council (incorporating the directors report) for the Year Ended 31st December 2022
Training
New members of Council are normally active Dairy Farmers, running their own businesses. They have also often exhibited cattle at shows and taken part in branch activities so no specific training is either needed or given other than to explain to them their responsibilities as trustees of a Charity.
Structure, Guarantee and Management
The Society office has been relocated to Hereford on the retirement of Mrs Cox. Louise Hart has become solely responsible for the day to day administrative function of the Society.
Executive decisions are taken in the first instance by the Council and within parameters set by Council on a day to day basis by the Chairman of the Society and the Management Committee.
Objects and Policies
The main object of the Society is to maintain the purity and improve the breed of Guernsey Cattle in the United Kingdom. In order to further these objects the following policies have been adopted by Council:
We register all pedigree cattle born in the UK individually and enter them in a Herd Book which contains full details of the parentage of every animal together with all other relevant information.
We seek to improve the breed by careful selection of bull mothers and endeavouring to breed a group of young bulls from which we select the best individuals from whom we obtain AI semen which we sell to our members. We import AI semen of selected bulls which we also sell to our members.
We carry out a full type classification system in conjunction with other Societies in the World Guernsey Federation to seek to improve the conformation of cattle in the breed.
Main Achievements / Financial Review
A significant deficit of income over expenditure has been made during the year 2022, after a healthy surplus the previous year. Mainly as a result of the substantial increase in GGBP costs.
We collected semen from 4 English bulls in 2022, but due to unforeseen circumstances, some of these incurred additional costs which we have had to absorb. As we continue with our aim to supply Guernsey breeders with the best possible competitively priced semen available.
We continue to export semen all around the World and continue to look for new markets and opportunities for our range of proven and young bulls. While using the data from the ongoing "Genomic project", combined with existing traditional data, to help provide information to breeders in their bull selection process.
The value of our investments has fallen over the year, following market conditions, but we managed to achieve a small boost to our dividend income. We continue to take advice from our brokers as to how best to manage our portfolio.
We have had some staffing changes as our administrator, Louise has decided to reduce her available time to the Society and we welcome Helen Cox as breed secretary. Her main role will be liaising with members and dealing with the day to day tasks.
Reserves Policy
The Council Members consider that there should be retained reserves of approximately £100,000 which would be sufficient to
At the 31st December 2022 the Charity's total reserves were £288,239 (2021: £321,707). Unrestricted free reserves available for spending after excluding unrestricted investments as at 31st December 2022 were £81,691 (2021: £101,270).
Objectives and Activities for the Public Benefit
The Council Members confirm that they have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing the Trusts aims and objectives and in planning future activities.
They consider that public benefit is served mainly by the Society's aims in maintaining the purity of the breed and, being a minor dairy breed, its continuing existence within the UK. The Society provides advice and services that anyone with an interest in dairy farming, and the breed in particular, can access. It also provides an education to the wider public by encouraging the presence of Guernsey cattle at agricultural shows and other events.
Risk Management
The Finance Committee have reviewed the major risks which the Society faces and established courses of action to mitigate those risks. Further reviews will be carried out on a regular basis.
Budgets are presented to Council on a regular basis in advance of the next financial year, at that time Council reviews the major risks that the Society faces in addition to their consideration.
Page 3
The English Guernsey Cattle Society
(a company limited by guarantee)
Report of the Council (incorporating the Directors Report) for the Year Ended 31st December 2022
Statement of Council's Responsibilities
The charity trustees (who are also the directors of The English Guernsey Cattle Society for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
ON BEHALF OF THE COUNCIL
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J R Warren
………………………………………..
Chairman of the Council Date 10/08/2023
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Page 4
The English Guernsey Cattle Society
(a company limited by guarantee)
Independent Examiner's Report to the Members on the Unaudited Accounts of The English Guernsey Cattle Society
I report on the accounts of the company for the year ended 31st December 2022, which are set out on pages 6 to 13.
Respective responsibilities of trustees and reporting accountants
The council (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's council consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to:
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l examine the accounts under section 145 of the Charities Act 2011;
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l to follow procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and
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l to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in audit and, consequently, no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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l which gives me reasonable cause to believe that, in any material aspect, the requirements (a) to keep accounting records in accordance with section 396 of the Companies Act 2006; and (b) to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (revised 2005) have not been met; or
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l to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
S Gay FCCA, ACA ATC Advisors Unit 2 Dunheved Court Pennygillam Way Pennygillam Industrial Estate Launceston Cornwall PL15 7ED
Dated:
Page 5
The English Guernsey Cattle Society
(a company limited by guarantee)
Statement of Financial Activities (incorporating the Income and Expenditure account) and statement of total recognised gains and loss for the year ended 31st December 2022
| Notes Incoming Resources - Income from Members 2 - Investment income and Interest Incoming resources from charitable activities: - Trading Income TOTAL INCOMING RESOURCES Resources Expended Costs of generating funds and publicity costs 3 Charitable Activities 4 Support Costs 5 Governance Costs 6 TOTAL RESOURCES EXPENDED Net income for the year before revaluations Net Gains / (Losses) on revaluation and disposal of investment assets Net movement in funds for the period Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD 11/12 |
Restricted Funds - 741 - 741 628 1,048 - - 1,676 (935) (1,287) (2,222) 22,878 20,656 |
Unrestricted 31st December Funds 2022 2021 Total Total £ £ 25,205 25,205 25,380 6,047 6,788 6,292 44,548 44,548 52,474 75,800 76,541 84,146 21,880 22,508 22,750 62,871 63,919 42,764 5,475 5,475 5,581 4,728 4,728 3,022 94,954 96,630 74,117 (19,154) (20,089) 10,029 (12,092) (13,379) 21,702 (31,246) (33,468) 31,731 298,829 321,707 289,976 267,583 288,239 321,707 31st December |
|---|---|---|
Page 6
The English Guernsey Cattle Society
(a company limited by guarantee)
Balance Sheet as at 31st December 2022
| Notes Fixed Assets Investments 7 Tangible assets 8 Current Assets Stocks Debtors 9 Cash at bank and in hand Creditors Amounts falling due within one year 10 Net Current Assets Funds Unrestricted Funds 11/12 Restricted Funds 11/12 TOTAL FUNDS |
£ £ 200,599 425 201,024 4,763 48,270 63,037 116,070 28,855 87,215 288,239 267,583 20,656 288,239 2022 31st December |
£ £ 213,978 - 213,978 5,194 32,322 79,549 117,065 9,336 107,729 321,707 298,829 22,878 321,707 2021 31st December |
|---|---|---|
Registered Company Number: 225962 Registered Charity Number: 209864
The notes on pages 9 to 13 form an integral part of these financial statements
Page 7
The English Guernsey Cattle Society
(a company limited by guarantee)
Balance Sheet as at 31st December 2021 (continued)
In approving these financial statements the Council Members hereby confirm:
That for the year stated above the company was entitled to the exemption under Section 477 of the Companies Act 2006
That no notice has been deposited at the registered office of the company pursuant to Section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31st December 2021.
That the Council Members acknowledge responsibilities for:
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(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006
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(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the provisions of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The financial statements were approved by the Board on and signed on its behalf by10/08/2023
J R Warren N Gosling ……………………………………….. ……………………………………….. Chairman of the Council Trustee
The notes on pages 9 to 13 form an integral part of these financial statements
Page 8
The English Guernsey Cattle Society
(a company limited by guarantee)
Notes to the Financial Statements for the Year Ended 31st December 2022
- 1 Accounting Policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period and the preceding year.
1.1 Basis of Accounting
The accounts (financial statements) have been prepared in accordance with 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 March 2018) - (Charities SORP (FRS 102 with Update Bulletin 1 and Update Bulletin 2)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The English Guernsey Cattle Society meets the definition of a public benefit entity under FRS 102. Assets and liabilites are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounts policy note(s).
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
1.2 Incoming Resources
Income is recognised within the accounts as it becomes receivable and is the amount derived from ordinary activites, and stated after trade discounts and net of VAT. Income is allocated between the various headings on an actual basis with no apportionment required. Donations either received or in kind are recognised within the accounts as soon as they have been received.
A restriction exists on Council's use of income generated from investments gifted by the South Western Guernsey Cattle Breeders Association whereby any such income can only be used to benefit those members residing in the South West of England
1.3 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 reported as part of the expenditure to which it relates.
Recognition of Liabilities
The liabilities of the Company are recognised in the accounts as soon as goods have been purchased by the Company.
- 1.4 Investments
Investments are held to generate funds and are revalued at mid-market value at the balance sheet date. Any gain or loss that arises on either revaluation or disposal is taken to the Statement of Financial Activities.
1.5 Stock
Stock is valued at the lower of cost and net realisable value.
1.6 Life Members Subscriptions
Life Membership Subscriptions are written off in the year of receipt.
1.7 Fixed Assets
Depreciation is provided on tangible fixed assets so as to write off the costs of the assets over their estimated useful economic lives of 4 years, using the following rates:
Plant and Machinery etc. 25% Straight Line
Fixed assets costing £500 or more are capitalised.
1.8 Taxation
The company is a registered Charity and, as such, no taxation is due on these accounts.
| 2 Incoming Resources Income from members: Levies Subscriptions Registrations Sundry income Life Members 3 Costs of generating funds and publicity costs Salaries Pension Contibutions General Publicity Website Expenses Show Expenses |
Restricted Funds £ - - - - - - - - - - 628 628 |
Unrestricted 31 Funds £ 21,867 1,235 980 1,023 100 25,205 18,572 1,384 - 218 1,706 21,880 |
st December 31 2022 £ 21,867 1,235 980 1,023 100 25,205 18,572 1,384 - 218 2,334 22,508 |
st December 2021 £ 22,576 1,518 1,160 126 - 25,380 18,900 1,400 239 79 2,132 22,750 |
|---|---|---|---|---|
Page 9
The English Guernsey Cattle Society
(a company limited by guarantee)
Notes to the Financial Statements for the Year Ended 31st December 2022
| 4 Charitable Activities Purchases (adjusted for stock) Storage and Distribution GGBP Costs Herd Classifications Registrations Genomic Evaluation Genome Project 5 Support Costs Rent and Services Telephone Printing and Stationary Postage Insurance Subscriptions Council Meetings and A.G.M Computer Support and Maintenance Miscellaneous Expenses Depreciation 6 Governance Costs Legal and Professional Fees Accountancy 7 Listed Investments Valuation Market value as at 1st January 2021 Add: Gain on disposal Gain on revaluation Less: Disposal of investments Loss on revaluation Market value as at 31st December 2021 Market value as at 31st December 2021 Investments per Balance Sheet UK Investments Overseas Investments |
Restricted Funds £ - - - - - 898 150 1,048 - - - - - - - - - - - - - - - - - 13,379 |
Unrestricted 31 Funds £ 2,486 2,943 46,920 5,741 4,742 39 - 62,871 824 449 - 258 1,934 15 295 931 627 142 5,475 2,628 2,100 4,728 2022 £ 213,978 - (13,379) 200,599 200,599 200,599 118,658 81,941 200,599 |
st December 31s 2022 £ 2,486 2,943 46,920 5,741 4,742 937 150 63,919 824 449 - 258 1,934 15 295 931 627 142 5,475 2,628 2,100 4,728 110 21,592 110 - |
t December 2021 £ 4,544 2,123 16,880 3,545 3,426 66 12180 42,764 816 472 9 530 1,794 15 1,076 577 292 - 5,581 1,642 1,380 3,022 2021 £ 192,386 21,702 (110) 213,978 213,978 213,978 127,212 86,766 213,978 |
|---|---|---|---|---|
Page 10
The English Guernsey Cattle Society
(a company limited by guarantee)
Notes to the Financial Statements for the Year Ended 31st December 2022
| 8 Tangible Fixed Assets Cost As at 1st January 2022 Additions As at 31st December 2022 Depreciation As at 1st January 2022 Charge As at 31st December 2022 Net book value As at 31st December 2022 As at 31st December 2021 9 Debtors Amounts due from Members Other Debtors Prepayments 10 Creditors: Amounts falling due within one year Trade Creditors Other Creditors Accruals Social Security and Other Taxes 11 Analysis of Assets and Liabilities between Fund Fixed Assets Current Assets Current Liabilities Closing Members Funds |
s Restricted Funds £ 15,132 5,524 - 20,656 20 |
Unrestricted Funds £ 185,892 110,546 (28,855) 267,583 22 |
2022 £ 38,903 7,797 1,570 48,270 2022 £ 20,932 4,588 2,263 1,072 28,855 Restricted Funds £ 16,419 6,459 - 22,878 2021 |
Equipment £ - 567 567 - 142 142 425 - 2021 £ 22,149 8,696 1,477 32,322 2021 £ 4,369 1,620 1,465 1,882 9,336 Unrestricted Funds £ 229,835 110,606 (9,336) 331,105 |
|---|---|---|---|---|
Page 11
The English Guernsey Cattle Society
(a company limited by guarantee)
Notes to the Financial Statements for the Year Ended 31st December 2022
12 Funds Held:
Unrestricted Fund
The Unrestricted Fund represents monies that the Charitable Company has raised through the pursuance of its objectives over a number of years. No restriction has been applied to the use of these funds other than they must be spent within the objectives of the Charity.
Restricted Fund
The Restricted Fund consists of the following balances:
| 2022 SW Guernsey Cattle Breeders Association Genome Project 2021 SW Guernsey Cattle Breeders Association Genome Project |
Balance b/fwd 16,058 6,820 22,878 Balance b/fwd 13,992 19,000 32,992 |
Income 741 - 741 Income 2,066 - 2,066 |
Expenditure 1,915 1,048 2,963 Expenditure - 12,180 12,180 |
Balance c/fwd 14,884 5,772 20,656 Balance c/fwd 16,058 6,820 22,878 |
|---|---|---|---|---|
A restriction exists on Council's use of income generated from investments gifted by the South West Guernsey Cattle Breeders Association whereby any such income can only be used to benefit those members residing in the South West of England.
The Genome Project represents funds received in 2018 towards the testing of Guernsey cattle to enable a better prediction of how their progeny will perform. A total of £1,048 has been spent from this fund in the year.
13 Staff members costs
| Wages and salaries Pension Contibutions |
2022 18,572 1,384 19,956 |
2021 18,900 1,400 20,300 |
|---|---|---|
The average number of employees in the year was 1 (2021: 1) No employees received emoluments in excess of £60,000
| 14 Independent examiner remuneration Independent examination fee Accountancy fee Other remuneration received by independent examiner 15 Transactions with Trustees Trustees enter into arms length transactions with the Company in the normal course of bus Total monies owed to the Charity by the Trustees at 31 December Total sales by the Charity to the Trustees in the year |
2022 1,050 1,050 1,443 3,543 iness. 2022 4,990 11,823 |
2021 690 690 675 2,055 2021 308 7,291 |
|---|---|---|
No remuneration or reimbursed expenses were paid to the Trustees in respect of services provided to the Charity during the year.
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2021: £nil). No entries have been made in the financial statements to reflect this as the amount cannot be quantified.
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16 Company Limited by Guarantee The English Guernsey Cattle Society is a company limited by Guarantee and accordingly does not have share capital.
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17 Ultimate Controlling Party Throughout the current and previous period the company has been under the control of its Council Members.
Page 12
The English Guernsey Cattle Society
(a company limited by guarantee)
Detailed Statement of Financial Activities for the Year Ended 31st December 2022
| Trading Income Sales and Commission Less Purchases: Purchases (adjusted for stock) Storage and Distribution GGBP Costs Total Trading Income Income from Members Levies Subscriptions Registrations Sundry Income Life Members Investment Income Dividends and Interest Total Income Expenditure Salaries Pension Contributions Rent and Services Telephone Printing and Stationary Postage Insurance Subscriptions Council Meetings and A.G.M Herd Classifications General Publicity Website Expenses Show Expenses Legal and Professional Fees Accountancy Computer Support and Maintenance Genomic Evaluation Genome Project Miscellaneous Expenses Registrations Depreciation (Deficit) / Surplus for the year |
Restricted Unrestricted 31st December 31st December Funds funds Total Total 2022 2021 £ £ £ - 44,548 44,548 52,474 - 44,548 44,548 52,474 - 2,486 2,486 4,544 - 2,943 2,943 2,123 - 46,920 46,920 16,880 - (7,801) (7,801) 28,927 - 21,867 21,867 22,576 - 1,235 1,235 1,518 - 980 980 1,160 - 1,023 1,023 126 - 100 100 - - 25,205 25,205 25,380 741 6,047 6,788 6,292 741 23,451 24,192 60,599 - 18,572 18,572 18,900 - 1,384 1,384 1,400 - 824 824 816 - 449 449 472 - - - 9 - 258 258 530 - 1,934 1,934 1,794 - 15 15 15 - 295 295 1,076 - 5,741 5,741 3,545 - - - 239 - 218 218 79 628 1,706 2,334 2,132 - 2,628 2,628 1,642 - 2,100 2,100 1,380 - 931 931 577 898 39 937 66 150 - 150 12,180 - 627 627 292 - 4,742 4,742 3,426 - 142 142 - 1,676 42,605 44,281 50,570 (935) (19,154) (20,089) 10,029 |
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Page 13