REGISTERED COMPANY NUMBER: 34649 (England and Walcs)
REGISTERED CHARITY TrIUMBER: 259199
REP
RT OF THE TRU
TEES AND
INANCIAL ST A TkMENTS FOR THE YE
R ENDED 31 AU
T2025
FOR
DORSET HORN, AND POLL DORSET SHEEP
BREEDERS ASSOCIATION
Mitchells Chartered Accountants
St. John'5 House,
Castlc StT¢cL
Taunton
Somcrsct
TAI 4AY

RSET HORN AND POLL DORSET
HEEP
CONTF.NTS OF THE FINANCIAI, STA TEMENts
FOR THE YEAR F.NDED 31 AUGUST 20
Page
Report of tbe Trustees
Independent ExamiDer's Reptsrt
ststement of Fln*n¢lal Aetivities
B￿allee Sbeet
Note$ lo the Flnanclal st&terne￿ts
9 to 16
Detailed St2temeDt of Financial Acllvltles
17 to 18

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCIATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
The t￿￿tee5 who are also directors of the charity for the pUTPO￿s of thc Companies Act 2006, present their r¢port with
the financial staten)¢nts of th¢ cljarity for Ihc year ended 31 August 2025. The trnstCC8 have adopted tbe provisions of
Accounting and Reporting by Chariti¢s'. Ststcment of Recommended Pr2¢ti¢¢ applicablc to Charitie￿ preparing their
accounts in awordance with the Financial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l Jamwy 2019).
OBJECTIVES AND ACTIVITIES
ObJe¢dves and alms
The principal object of the associaiion ill tbe year und¢r review was thai of encoWag¢M￿t of the breeding of Dorset
Horn Sb¢¢p at and abroad and the maint¢nan¢¢ of tbe purity of th¢ bTC¢d.
Publle betteflt
The Coullcil have complicd with tbe duty in sectioll 17{51 gf th¢ 2011 Chariues Acl to hav¢ due regard to gwdance
published by the Charity Commission. It is a public benefit entity. Th¢ main activiry undertaken for th¢ public b¢nefit is
thc prcservation of the Dorset Horn and Poll Dorset Sheep breed. In order to achi¢v¢ this in line with the obj￿tS of th¢
charity. the Aswiation prod￿¢$ an atmllal Flock Book of rw)gni8ed and pure bred Sires which have been we(L or
Ewes which have been bred ftom. and th¢ annual registration of the pedigrccs of such Sheep as proved to th¢ satisfa¢tion
of the council to bc cligible for entry. The Association also investigates cases of doubtful and suspectrd pedigrees and
und¢rtak¢s to arbitrate llpO￿ and scttlc disputes and questio￿ rclating to or ¢onn¢eted with Dorset Hom and Poll Dor8¢t
Sheep and the breediog tb¢r¢of.
Pagc I

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCLITION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
ACHtEVEMENFS AND PERFORMANCF
Revlew Of Actlvlde5 Fulure DeVelopme￿ts
During the from Septembei 2024 to August 2025, 33 llew applications for full membership wete rtteived and
accept¢d. There were 18 r¢signations or flock disp¢r¥al$. with 88 m¢mbers Dot reluming their renewai fornis. The new
members that wcrc Acceptrd beforc thc 2025 Flock Book ￿￿1 lo print were able to b¢ Lncluded, and members aTC Still
being attracted through the approved ewe s¢htme.
This ycar shows and sales were hcld at Exeter (May Fair). C￿lIsIe, W0￿¢St¢T, Llandovery, Skiplo￿ and Lallark.
HowEver, trade has been N7ryit)g.
The in-lamb Dorset sale duc to b¢ h¢ld at Melton Mowbrdy in November 2024, was cancelled, but it Is du¢ to take place
again in Novemb¢r 2025.
This year the tlock conTrpvtilion was judged by Rich & Alice Rossiter, who travcllcd the length and br￿di￿ of the
oulliry judging Dorsctb in all Iheir different $ll￿Ound1￿gS. ThatLks must be ￿Ven lo thcm for their lime and ¢ffort ts)
Cary out the judging.
Once again the Dorsets have made a big impact on the shoThing circuit this ycar with some exccllent results being
achieved throughout th¢ ¢ountry. Our National Shgw thi& year held at thc Royal Cornwall Show with memb¢rs
supporting it wiib an excellent nurnb¢T of entries, judged by our President, Hel¢n Driver. It is hoped the 2026 Nalional
Show will be held at th¢ Thr¢¢ Counties Show at Malvern in JUD¢.
The Society was represented at the NSA Nortb Sheep, NSA Sheep South WesL NSA Nl, aThJ the Groujhdswell Evcnt.
Thanks must again be given to those members that gave up their tim¢ to produce and transport sh¢ep and man the stands.
The Grassroots rccording Syste￿ DOW in its seventh year. is proving v¢ry popular with our members aDd improvements
are being made all thc timc. MOFC and more memb¢rs have Éaken the plunge to r¢gister their sk¢p on line, and do not
app¢ar to have found it as difficult a5 thcy thought it might b¢.
This year, the brc¢d brochurc had a complete revamp and was produced as an A4 document and in¢lud¢d a lot moTe
¢ont¢Dt athd ADfom)alioo rathcr thaD just adverts. and was distributed lo all the si]ows and sales. It appeared to b¢
receivcd very well, at￿ thanks must go to Alex James for the time and ¢ffort put in to Producing the brochure.
In addition to th¢ 2025 FI￿k Book which registered 471 mcmbers lincludits8 13 associale mcmbersl, members hav¢
received ￿￿411&[ n¢wsl¢tters keeping thcm iDfortned of, and as up to date as posyible with. the Association's activities
TKI oth¢1 matters.
The new W¢bsite and seeTnS to have gone down v¢ry well with our membership with it app¢aring to be very user
friendly. and is being contiDually updated. Thanks. must b¢ given to Emily Harris for this.
More and more infomation is being sent electronically. where possibLe. iu atteffort to ty ajxl r¢duce expendittwe.
The 2025 AGM is due to b¢ hcld in Devon.
FINANCIAL REVIEW
Flnanclal position
At the end of ihr rcporting period the chan"ty's reservcs of £129,908 as at 31 August 2025 were ill excess of the l¢v¢l
detail¢d its pol"LCy of twrlv¢ months unrestricted expenditure.
Prlnclp41 futtdSng sources
The principal Sou￿¢ of fLmds tor the charity ar¢ sub%ript10115 from members.
Inve5trneDt polky *Dd objecth7e5
Uttder the M¢nMTrrdndum aDd Articles of Association, the charity has the pow¢r to ￿ake any invcsttnents which the
council see fit.
Thc Council of Mallagement bave ¢otL8i(kr¢d the t[￿St appropriatr policy for invesiing ￿ndS and have found that a low
risk investmcnt in the forni of bank deposit accounLs Tneels their current requiielnents.
Page 2

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCIATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
FINANCIAL REVIEW
Reserves pollcy
It is the policy of the Charity to maintain u[￿C$triCted fiuids, Bliich are th¢ frcc reserves of the charity, at a level which
equates Èo approxirnalely twelve months unr¢stricted cxpcnditure. This provides suffi¢i¢nt fimds to cover management
and administration and support ￿$ts. Unrestricted fiwds w¢r¢ maintained at this level throughout the year.
Golng eoncern
Th¢r¢ ate no n]aterial uncertainties about the charity's ability to continue as a goitig concern.
STRucfuRL GOVERNANCE AND MANAGEMENT
Cjoverning docurntnt
The charity is controlled by its governing document, a deed of trus¢ and constityt¢s a limited company, limited by
guarantcc, ￿ d¢fin¢d by thc Companies Aci 2006.
The Dors¢l Horn and Poll Dorset Sheep Flrccd¢rs' Association is a company limited by guarantee and ts registered a5 a
Charity with the Charity ComllLiSSiOL The Affair$ of the Charity are governed by its Mcmorandllm and Articles of
Asso¢Iatso￿ Th¢ Liability of thr m¢mb¢rs in the evet)t of the Charity bcing wound up is Ilmiied to a sum not exceeding
£1.
Organlzatlonal structsre
Thc governtng body of tbe Charity is a Councrl of Management. Th¢ CowThcil of tbE Association shall consist of 18
elected members tog¢thcr with ex-officio ll￿mbers to th¢ ¢xtent tbat they are not ¢le¢ted by th¢ Council. The ex-otTJcio
rn¢mb¢TS sh811 consist of the Presidcnt and the Treasurer. Thos¢ p¢rsons who have been given the honorary of
Vice Pr¢sidcnt shall not be ex-OtTicio mcmbers of th¥ council.
The counctl shall be ¢lcctcd At the Annual Me¢ting by the membets ibeo personally piesent. The Cow)cil Chairma
Council Vice ChairnLqn aml th¢ Trca%urer shall be appoint¢d annually by the members of th¢ ¢ouncil at th¢ir first
m¢cting heLd foliowitig the Annual Me¢ting.
Risk H￿￿￿ge￿e￿t
The trustees bave a (luty to identify and rcview the risks to which thc charitys cxwjsed and to ensure appropriate
contro16 ar¢ in place to provide reasonable assuraDce against fraud arNJ error.
REFERENCE AND ADMINtSTRATIVE DETAILS
Registered Company number
34649 {Engla1￿ and Wales)
Reglstered Charity number
259199
ReE5Stered offi¢e
AgTiLulture House
Aclat]d Road
DorLhester
Dorset
DTE IEF
Page 3

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCIATIOF4
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees
Chris Davis* Treasurer
William Cat¥un
Rowland Davi¢s
Francis Fooks
Rob¢rt Hole
Geraint Jon¢s
Sam Driver
Joc Larder
Adam Carc Chaimhan
Sian Dowmcs
Timothy Pratt
Samucl Caldwell
James Rob50n
Alistsir Morton (resigned 9.11.24)
Christina Johnson (resigned 9.11.24)
Jererny Dutrant Vice Chairn]an
Alex James
Nigel Wernham
Emily Smith (appoill¢¢d 9.11.241
The Charity trust¢¢s are the council memb¢rs. For the purpose of ¢ompany law, two memb¢rs of the cowicil havc been
de8ignated as DAre¢tors, as abgve by a
In addition Jim Dufosee agreed to remain an aciing Ditector after le5igni￿g as t￿st¢¢ on 2 Novcmber 2019, as did
David RossikT aft¢r his cessation as a t￿￿Te£ on 12 November 2021witil ￿ passed awdy on 17 N0ve￿ber 2024.
Company 8ecrÈtAry
Mrs Margueriie Cowley
IndepeDdent Exarniner
MIt¢hell￿ Chartered Accountants
Si. John's How¢,
Castle Street.
Taunton
Somerset
TAI 4AY
Tkn"s rq)ort has bcen prepared in a¢¢ordance with ih¢ speLial provisioDs of Part 15 ot. the Compani¢s Act 2006 rclating
to S￿￿]] compani¢s.
Approv¢d by order of the board of trnstces on 8 October 2025 and signcd on its behalf by..
Mrs Marguerite Cowlcy- Secretary
Page 4

INDEPENDENT ExA￿lINER's REPORT TO THE TRUSTEES OF
DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCIATION
Independent e¥AmineVs report to the trustees of Dorset Horn and Poll Dorset Shttp Breeders A550¢1atfion ('tbe
I report to ￿ chan.ty trustees on my examination of the accouJ)ts of thc ConJp8ny for the year ended 31 August 2025.
ResPDn51biiities basls of report
As the charl￿S tNSt¢¢s of the Cornpatty (and also its dire£tors for the purposos of company law) you are r¢sponsible for
th¢ preparation of the accounts in accordance with the requirements of thc Companics Aci 2006 ('Ihe 2006 Act'l.
Having satisfied mys¢lf that tbe account$ of the Company are not r¢qulT¢d to be audited under Part 16 of the 2006 Act
a￿d are eligible for indep¢nd¢nt ¢xamination. I rcpori in respect of my examination of your chaTiWs accounts as carried
out uThder Section 145 of the Chariti¢s A¢t 2011 (Yhe 2011 Act'l. In carrying out my examination I have followed ihe
DiTectious giv¢u by the Charity Commission under Section 145151 (b) of th¢ 2011 ACL
Independent examlther's statement
I have completed my CxarninaLio￿ I confirni that no matt¢rs have ¢ome to my attention in wnne¢tion with the
examination giving me cavse to believe..
accow)tirJg r¢¢ords wcre not kcpt in respect of the Company as r¢quir¢d by kliott 386 of the 2006 Act- or
the accounts do not a¢¢ord wth those recoTds,' or
the accounts do not comply wilh the accounting rcquirenxnt8 of Section 396 of the 2006 A¢t other than any
requirement ihat the accounts givc a trne and fair vi¢wwhich is not a matt¢r con8idered as part of an independent
exaFDination', or
a¢¢ounts hayc not been prepar¢d in accorda1￿C wiih the methods and principles of the Statement of
Recommended Pra¢tice for accounting and Teporting by charities (applicable to charities pr¢paring their accounls
ill accordance with th¢ FiDancial Reporting Stsndard applicablc in the UK and Republic of Ireland IFRS 102)).
I have no concems and have come across llo other matt¢rs in conncction with the examination to which attcntion ghould
be drdwn itt tkns report in ordtr to enable a proper understanding of thc accounts to be reacbed.
j .
Samantha J. Vigus
M1￿he11S Chartered Accout￿]
St John's Hous¢,
Castle Str¢et,
Tall￿￿n
Soynerbtt
TAI 4AY
8 October 2025
Page 5

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCIATIO
STATEMENT OF FINANCIAL ACTivrriES
CORPOIL4TllYG AN INCOME AF4D EXPENDITURE ACCOUN
FOR THE YEAR EPITED 3J AUGUST 2025
31.8.25
Total
nds
31.8.24
Total
Unrestricted
funds
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
31,114
31,114
33,338
Charltable actfvltles
Registration & Inspection Fees
Breed Promotion
Expenses Recharged
AGM
Sheq) Fair & Comp¢titLOII
40.255
8.076
69
875
6.235
40,255
8.076
69
875
6.235
35,141
7.667
188
2.422
5.658
Othcr trdding adlvilles
Inv¢stment incomc
1,391
919
1,391
919
2.389
571
Total
88.934
88.934
87,374
EXPENDITURE ON
Raising fillyts
2,228
2.228
2,474
Charltabl¢ activltles
Breed PTOtnotiQD
Flock Bouk
AGM
Office
Gov¢rnanee & Finance
Sheep Fair & COm￿lItI0￿
15,584
3.1311
2,497
59,884
2.244
7,371
15.584
3.138
2,597
59.884
2.244
7.371
15,057
4,470
2.687
57,383
2.233
7.329
100
TotAI
92.946
93,046
91,633
Net gains on investtncnts
406
4(
182
NET INCOMEI(EXPENDtTURE)
(3.606)
(ioo)
{3,706}
{4.077)
RECONCtLIATION OF FUNDS
Total fimds. broughi fotward
132,814
800
133.614
137.691
TOTAL FUr¥￿s CARRIED FORWARD
129.21J8
700
129,908
133,614
The notes forrn p¥rt of these financial statements
Page 6

DORSET IIORN AND POLL DORSET SHEEP
REEDERS ASSOCIATION
BALANCE SHEET
31 AUGUST 2025
31.51.25
Total
fi￿￿$
31.8.24
Total
Unrestricted
fi]nds
Restricted
nd
Notrs
FIXED ASSETS
Tangible asscts
Inv¢stments
2.036
2.991
2.036
2.991
3,065
2,585
5.027
5.027
5,650
CURRENT ASSETS
Sto¢ks
D¢blors
Cash at bank and in hand
10
2,796
2,222
124.170
2,796
2,222
125,070
3.275
2.858
127,145
700
129,388
700
130,01111
133,278
CREDITORS
knowits falling due within onc ytsr
12
{5.207)
(5,207)
(5,314)
NET CURRENT ASSETS
124,1111
7(K)
124,881
127.964
TOTAL ASSETS LESS CURRENT
LIABILITIES
129,208
129,908
133.614
NET ASSETS
129,208
700
129.908
133,614
FUNDS
unT￿t￿Cted ￿ndS
Restricted fimds
13
129,208
700
132,814
800
T(YfAL FUNDS
129.908
133,614
Th¢ charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for th¢ year
¢nd¢d 31 August 2025.
The members hav¢ TM)t required the company to obtain an audit of ils financial staiements for the y¢ar ended
31 Au8USt 2025 in accordancc with Section 476 of the Compani¢5 Act 2006.
The trustcc8 ￿knOwledge their responsibilities for
(a)
ensuring that th¢ charitablc eompany keeps accounting rccoTds that comply with s￿tiO￿s 386 aTwJ 387 of the
Companies Act 2006 and
piq)aring r]na￿laR Statements which givc a tr￿ and fair view of the stste of affairs of the charilable company &s
at th¢ ¢nd of each tina￿la] year and of lis surplus or deficit for cAeh fllmncial year in accordawe Thith the
reqU1￿MentS of S¢ctiODs 394 and 395 and which otiwwise Comply with the rcquircments of the Companies Act
2(MI6 relatinbj to financial statements, so far as applicable to th¢ charitable company.
Ib)
Th¢ notes fom) part of thc5e financial statements
Page 7
continued...

DORSET HORN AND POLL DORSET SHFF.P
BREEDERS ASSOCL4T10Tr4
BALANCE SHEET- continued
31 AUC.UST 2025
Tbes¢ fillancial statements have be¢ll preparcd in accordance with the provisions appltcable ￿ ¢])aritsble companies
subject to th¢ small compaTties regime.
The financial statements were approved by the Board of Trustees arld authorised for issu¢ 8 October 2025 and ￿re
Signed on its behalf by..
Adam Carc - Trust¢c
The notes form part of these financial statements
Page 8

DORSET HOiiN AND POLL DORSET SHEEP
BREEDERS ASSOCIATION
NOTES TO THE FINANCLIL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
ACCOUNTING POLICIES
Basis ofpreparlng the fmancial 5t#temtDts
Th¢ finaLLial btalements of th¢ charitable company, Mthich is a public benefit ¢ntity under FRS 102, hav¢ bc¢n
prepared in accordance with the Charities SORP ITrRS 1021 'Accoullting artd Reporting by Charities.. Sratemenl
of ReCo[n￿ended Pr&¢ti¢¢ applicable to charities pr¢parin8 thekT acLounts in accordance with the Financial
Rcporting Standard applicable in th¢ UK and Republi¢ of Ireland IFRS 102) (cffective l January 2019),,
Financial Reporting Standard 102 The FiThan¢ial Reporting Standard applicable tn thc UK and Republic of
Ircland, and the Companics Act 2006. The financial stst¢nrnts have been prepared u￿d¢r the historical cost
convention, with the exception of inv¢sttnents wbich are includcd at market value.
Vin2nci*l reportln£ staThd&rd 102- red￿Ced disclosure exemptlons
The charirabl¢ company has advantagc of the follo￿￿ll8 disclosur¢ ¢x¢rtytion iii prepariiig th¢s¢ financial
statements, as pemiittcd by fRS 102 'The Financial R¢porting Stsndard applicable in th¢ UK and Republi¢ of
ihe rwuir¢rnents of Section 7 Stst¢m¢nt of Cash flows.
Income
All income is recogntsed the Statement ofFinancial Aclivities onc¢ tb¢ has entitlement to the fimds. it
is probabl¢ that th¢ income will 6¢ rw¢ived and the amount can be measured reliably.
The subs¢ription year nms lo 31 Augwt. Subscription income is accounted lor on alj accruals basis and is
el&s%ified as a donatioll in the SOFA.
Income from trading activities includes income eamed from ￿ndraiSIng events a[￿ trading activities to raise
funds for rhc charity. Incomc is received in ¢x¢hange for supplying goods and services in ord¢r to rdiSe funds and
is recognised when entitlement has occurred.
Inyestment incom¢ is earned through bolding a$￿ts for investment pwpos¢s such as shares. It includes dividends
ynd interest. It is included ￿¢n thc arnount can be m¢asur¢d reliably. Interest incorn¢ is recugnised using the
etTe¢tiY¢ inLere5t method 2nd dividend itscome is reco￿]8¢d a$ thc charit)es right to receive paymenl is
¢stsblished.
Grants are r￿osAl$ed in the p¢riod in which ￿ndS are rcc¢ived.
Expenditure
Liabiliiies are recognis¢d expenditure as soon as there is a legal or constmctive obligation comrnitting the
charity to that cxpenditUTe, il is probable that a Irdnsfer of ¢conomic benefits will b¢ required in settlcmcnt and
the amount of th¢ abli¥dllon can be measur¢d reliably. Expenditur¢ is accounted for on an accruals basis and has
bccn classified under h¢adings that a￿gregate all cost ielatrd to the ¢a¢egory. Wh¢re costs cannot be directly
attributcd to particular headings thcy have beern allocated ttTr actiwties on a basis Consistent with the use of
resourccs.
T#D%ible ￿ed a$￿tS
D¢preciation is provi(kd at the following annual rdÈcs in order to wit¢ off ¢ach asset over its estirnated useful
life.
Offi¢¢ EqUipn￿nI
20 /0 on cost and 12.SQ/o on cost
Th¢se are Lapitalised if th¢y w be u&ed for rll0￿ thall onc year, 8t￿ cost at least £100. They arc Yalued at cost
less dep￿CIalI0n.
Stocks
Stocks are valued at the lower of cost and n¢1 r¢Elisable value. aft¢r making due allowan¢¢ for obsoletc and slow
moving items.
Page 9
continued...

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCL4TION
NOTES TO THE FtNANCIAL STATEMENTS- colltiuued
FOR THE ITAR ENDED 31 ALYGUST 2025
ACCOVNTING POLICIES - continued
Tsxation
Th¢ ¢harity is exempi from Corporation tsx on its charitable activitics.
Fund aeeounting
Unrestsict¢d fL]nds can be used in a¢eordance with the ¢haritabl¢ objectives at the discretion of the trust¢¢s.
Restrictcd FLmds can only b¢ v5ed for particular r¢strieted PLtrposes withiTh the objects of the ¢harity. Restrictions
arise wth¢n sp¢cificd by the donor or wh¢n furtds are raised for particulai restricted puryoses.
Furth¢r explallation of th¢ nature and purpose of fvnd is included in the llotes to the financial sthtements.
Hlre purchase leaslng cotntnitments
Rentals paid under operating l¢as¢s are charged lo the Stat¢ment of Financial Activitics on a strydight line basis
oveT the period of tbe lease.
Penslon Costs Dtber post-re¢lrement beneflts
Th¢ ¢haritable company operates a defined contribution pension sch¢me. Contributions payabl¢ to the charitable
compan￿8 pension scheme Thith NEST are charged io th¢ Ststemeot of Financial Activities in the pcriod to which
they relate.
Investments
Investrnents quoted on a ￿cogniSed stock exchange are valued at markd Yaiue at the year end.
Inv¢slrnellt gams and losscs includes any gain or loss on the sale of investtn¢nts any gain or loss r¢sultiDg
frorn rrvaluing investtnents to tair N'alu¢ at thc end of the year.Th¢ unTeahsed Ievaluations follD th¢ Idir value
re5¢rv¢ of the charity.
OTHER TRADITr4G AcrIv￿lEs
31.8.25
31.8.24
Flock Books
Tattooing
Websile Adverts
Mcmordbilia
380
595
350
1,433
1,006
,39L
2,389
INVESTMENT INCOME
31.8.2S
31.8.24
Dividen&
Deposit a¢¢ount interest
IS7
762
152
419
919
571
Page 10
continu¢d..-

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- coDtiDved
FOR THE YEAR ENDED 31 AUGUST 2025
NET fNCOMEI(EXPLNDITURE)
Net incon￿/(exp¢nditllrc) is stated aftei chargingl{¢r¢diting)'.
31.8.25
31.8.24
Depr¢ciation- ov/ned assets
Other opetating le&scs
1,029
3,955
1.396
3,150
TRUSTEES, REMUNERATION AND BENEFITS
There w¢rc no tru¥tees' remunetation or oth¢r benefits for the year cndcd 31 August 2025 nor for the year ¢nded
31 Aiigust 2024.
Trustew, expenses
Out of pocket expenses relating to Council Members amount to £282 (2024 £318) and were reimbursed during
the year ofwhich £nil (2024 £nill iemain¢d owed at ihe year end.
STAFF COSTS
average monthly numb¢r of ¢mployees during th¢ year was as follows".
31.8.25
31.8.24
Office
During the y¢8r the Company Secretary iec¢iv¢d rernuneration of £31,917 {2024 - £30,590).
COMPARATJVES FOR THE STA TEMEKf OF FINANCIAL ACTMTIES
Unrestricted
fijndg
Res(ricied
fund
Total
INCOME AND ENDOWMENTS FROM
Donations legaci¢s
J3,338
33,338
ChAritable g¢thTltles
Registration & Inspection F¢¢5
Brecd Prornotion
Expenses Recharged
AGL
Shecp F&ir & Competttion
35,141
7,667
188
2,422
5,658
35,141
7,667
188
2,422
5,658
Other trading actiMtie5
Tnvcstmenl income
2,389
571
2,389
571
Total
87.374
87.374
EXPENDrruRE ON
Raising funds
2,474
2,474
Charlt&ble actlYltl¢s
BTeed Protnotion
Flock Book
AGM
oiricc
15,057
4,470
2.587
57,383
15,057
4,470
2.687
57,383
loo
Page 11
¢ontinued...

DORSET HORN AND POLL DORSF.T SHEEP
BREEDEIIS AS.SOCIATIo￿.
NOTES TO THE FINANCIAL STATEMENTS- eonthiued
FOR THE YEAR ENDED 31 AUGUST 2025
COMPARATIVES FOR THE STATF.MENT OF Fll¥ANCIAL AcrtVII'IES- ¢oDtlnued
Unr¢stri¢led
Restricted
fimds
Total
funds
Governance & Finance
Sh¢ep Fair & Competition
2,233
7,329
2,233
7,329
Total
91,533
91,633
Nel gains on investrnEnts
182
182
NET INCOMFJ(EXTENDITURE)
{3,9771
11001
(4,077)
RECONCILIATION OF FUNDS
Total funds brought forward
136,791
900
137,691
TOTAL Fuf4DS CARRIED FORWARD
132.814
800
133,614
TANC:IBLE FIXED ASSETS
Office
EquipnKnt
COST
At I Scptcrnber 2024 and 31 August LO?5
14,884
DEPRECIATION
At I Scpt¢rnber 2024
Charge for y¢ar
11.819
1,029
At 31 August 2025
12,848
NET BOOK VALUE
At 31 August 2025
2,036
At 31 August 2024
3,065
Page 12
continued...

DORSET HORN AND POLL DORSET SHEEP
BRLEDERS ASSOCIATIO
NOTES TO THE FINANCIAL STATEMENT.S- ctsntlnue
IAU
T20
FIXED ASSF.T tNVESTMENTS
Listed
Investments
COST
At J l August 2024
2,481
FAIR VALUE MOVEMF,NT
MovcTnent blf
Moverncnt lor yeaT
104
406
At 31 August 2025
510
MARKF.T VALUE
AÈ 31 August 2025
2.991
At 31 August 2024
2,585
There were no investm¢nt as5¢ts outsidc the UK.
STOCKS
31.8.25
31.8.24
Stocks
2,796
3,275
11. DEBTORS: AMOUKt3 FALLING DUE WITHTN ONE YEAR
31.825
31.8.24
Trad¢ dcbtors
Prepayments and accrued incoll
147
2,075
590
2.268
2.222
2.858
Page 13
continuc(L..

DORSFT HORN, AND POLL DORSET SHEEP
BREEDERS ASSOCIATION
NOTES TO THE FlTr4'ANCIAL STArtMENTS- eonrfnued
FOR THE ITAR EfiDED 31 AUGUST 21125
12.
CRED￿oRS. AMouKfs FALLING DUE WITHIN ONE YEAR
31.8.25
31.8.24
Trad¢ creditOY5
VAT
A¢cTued expenses
1.128
1,365
2,714
,294
.695
2,325
5,207
5,314
13.
MOVEMENT IN FUNDS
Net
movement
ITJ ￿ndS
At
31.8.25
At 1.9.24
Unrestrl¢t¢d fllDds
G¢lleral fvnd
Fair Valu¢ Reserve
132,71U
104
{4,0121
406
128,698
510
132.814
(3,6061
129,208
R￿trIcted fuRd3
David Matthews Bursary
800
(100)
700
TOTAL FUt+lDS
133,614
{3,706)
129,908
Nd movement in ￿nds, includcd its the abov¢ are as follomo:
Incuming
resources
Resources
exp¢nded
Gains and
losscs
Mov¢m¢nt
in fvnds
UDr¢stricted funds
G¢ncrdl fund
Fair Value Res¢ry¢
88,934
(92.946)
(4.012)
406
406
88,934
192,946}
406
(3,606)
Restrl¢ted thDds
David Matth¢ws Bursary
iioo}
(ith))
TOTAL FUNDS
88.934
(93,046)
406
(3.7061
Page 14
continued...

DORSET HORN AND POLL DORSET SHEEP
EEDERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued
25
13.
MOVEMENT IN FUNDS- continued
Comparatlves for m0vet￿ellt funds
Net
movern¢ELt
in funds
At
31.8.24
At 1.9.23
Unrestricted fwids
G¢neTal fi]nd
Fair Value Reserve
136,869
(78)
14.1591
182
132,710
136,791
{3,977)
132,814
Restrl¢ted fund$
Dav￿ Matthews Burs
(i 00)
800
TOTAL FUNDS
137,691
14.077)
133,614
Compardtive net nuyvemettt in fiwds, ir￿l￿ded in tbe abov¢ are as follows..
Incornin
r¢sou￿¢S
Resouic¢s
expended
Gains and
loss¢s
Movement
in funds
Unrestrlcted funds
Citneral fiind
air V￿uC Reserve
87,374
191,533)
(4,159)
182
182
(91,533)
182
13,977)
Restricted funds
David Matthews Bursary
(loo)
{IoD)
TOTAL FUNDS
87.374
(91,6331
182
14,0771
14.
OTHER FINANCIAL COhLMITMENTS
The Association has enlered into a non-cancellable operatÉng lease for office rent. Under the original lease the
Company was committcd to pay rent of £3,150 per annum. That lease comrnencd on 27 November 2013 and
was for a period of ten years. This leasc was ren¢w¢d on 29 May 2024 for a ￿rther 10 ye3TS With br¢ak ¢laus
at 29 May 2027 and 29 May 2030. Thc n¢w r¢nt is £3,800 per annum.
Page 15
continued...

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCIATJON
I OTKS TO THE FINAF4CIAL STATEMEfffi- conllDued
FOR THE YEAR ENDED 31 AUGUST 2025
Is.
RELATED PARTY DISCLOSURE
During the y¢ar thc Association receiv￿ subscripiions and trading income from Council Members which
mounted to £1 1.254 {2024 £11,928}, of which £414 (2024 £1911 r¢m&ined outstatjding at the y¢ar end. These
exactly the sarne terms as othcr subscribers.
16.
ULTIMATE CONTROLLING PARTY
The Association is coDtrollcd by the ¢oiwcil mcmbcrs wbo ar¢ also the Chariry tru5t¢¢s.
17.
PURPOSE OF FUNDS
T￿ unrestricted fi￿d 15 fot the purposes of supporting tbe g¢￿tiC llDprovemcnt af tbe breed.
Th¢ TEStriLred fund is a bursary for tb¢ purposes of covering Atim costs for selected nomtnees.
Page 16

DORSET HORN AND POLL DORSET SHEEP
BREEDERS ASSOCIATION
DETAILED STATEMENT OF FINANCLiL ACTIVITIES
R THE ￿ AR EYD
(PUST 2025
31.8.25
31.8.24
tNCOME AND ENDOWMENTS
DonatloDS 4nd legacies
Donations
Gift aid
Subgcriptions
250
.722
29,142
1.778
-31,560
31,114
33,338
Other Iradlng aetivitie5
Flo¢k Books
Taitooing
Website Adverts
Memorabilia
380
595
350
1,433
I.￿6
1.391
2J89
Investjnent In¢ome
Dividends
DeposRt ￿coun( int¢iesl
157
762
152
419
919
571
Cbaritable activitie5
Fair F.ntrance Fees
Fair Sponsorship
Ram Registration Fees
[r￿1VidUal Ewe RegistrJtions
Fcmalc Rcgystrations List
Flock Competition
Approved Sheep
Brccd Sales Commission
B T￿d Promotion
Postage and Stationery
AGM Income
4,430
1,805
17,135
21,980
175
520
445
4,176
3,900
69
875
3.633
2.025
16,420
17,681
Iso
340
520
4,047
3,620
188
2.422
55.510
Sl.076
T•t*l Incomlng resources
88,934
87.374
EXPENDITURE
other trading *trfvfitles
Opening stock
Tattooing
Memorabilia
Bad debts
Closing stock
J.275
2,819
1,749
2,268
653
(3,275)
{2,7961
2.228
2,474
This pag¢ does not fomi part of thc statutory financial statements
Page 17

DORSET HORN AND POI.L DOR%ET SHEEP
BREEDERS ASSOCIATION
DETAILED STATEMEIYT OF FINANCJAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2025
31.8.25
31.8.24
Other tradlng activities
Charitable actlvltks
Advertisillg
Piintiug of Flock Book
Flock Coinp¢tition
Breed Promotion
Fair Expenses
AGM Exp¢ns¢s
David Matthews Bwsary
Grassroots System Expenses
3.043
3,138
156
11,603
6.215
2,497
IOD
938
3.686
4.470
1,435
10,477
5,894
2,587
894
28,690
29.543
Support eosts
Man4gement
Wages
Pensions
Othcr operating leases
Raies and wat
Insurance
31,169
748
3,955
279
985
29,881
709
3,150
283
932
k ji
Office Rwining Costs
T¢lephonr
Postage and stationery
Sundries
Computer Expcnses
Secretsrial S¢rvices
Olfice Repairs
D¢pn of Office Equipn)ent
3,186
1,010
9.206
2,303
5,636
293
85
,029
1,150
830
12,451
2,031
4,096
370
104
1,396
59,884
57.383
FiDAnce
Bank charges
374
433
Govern*nee eosts
ACcounts￿Y
1.870
1.80()
Totsl rcsowccs expended
93.046
91,633
Net expendltsre before gains And lo$sts
(4,1121
(4,259)
Re8lised rtcognlsed gains and l•$ses
Realised gaiTrsl(Iossc51 thn fixcd as%et investmenis
406
182
Net expenditure
(3,706)
(4,077)
This pag¢ d0¢5 Dot fomi part of the statutory financial statements
Page 18