gD* 0390 APPROVAL The Blonde d'Aquitaine Breeders Society of Great Britsin Limited IA company limited by guarants81 Annual Report and Financial Statements 31 December 2023 Company rogistration number: 1025358 Charty règistrntlon numb•r: 263260 dOdd&co
The Blonde d'Aquiiaine Brwd•rs s1•ty of Gr••t Britain Limited onl•nts Rof•rène• and AdministratN• Dstsi TN¥t¢es' ffjport TN¥tees' SPOrtsIbiles in relalw to finanraal statomonts 1ndependentoxamirs report Statement ol finan¥1 ac*'vths Balan(t sheet Notss to the finana81 stst•m8nts
The Blonde d'Aqultalne Br••derJ So¢i•ty of Great Britain Limited Rèfornn¢• and Adminlstratlv? trI1$ Charlty n•m• The BloTh rfAqLHfaine Bree(ler¥ S(ty of Great Brrtain Limtted Chrlty r•glstratlon numb•r Company rogb¥trntlon nwnb•r 1025358 Prfn¢lpal office Holme House Th&Da 'nslab CARLISLE CA4 9RH R•gl•t•r•d offlc• Dc¥J & Co Lmitaj FIFfEEN Rosehil Montgow Way Rosehill Estate CARLISLE CA1 2RW Trust•g W McEtroy. Chainnan T P Alkinson IResvJned 19 N¢)v*mr 20231 NTBa LACor MEEY CHO GEKrydc Amart K Sh8nton J A Weightrnan IResVj 19 November 20231 (Appointed 19 November 21Y231 J Hickn Accountant & Co mrted FIFfEEN Roseh Montgornery Way Ros8hdl Eststs CARLISLE CA1 2RW Pa9e 1
The Blonde d'Aquttaine Breeder5 Socitty of Great Britain Limited TN$t¢' Report for the Year Ended 31 Oecefflber 2023 The financial 5taiements have been ppared in accordance wth the accounting polic48s set oui in not85 to th8 accounts aThY Mpty wth the charty's goveming dO[re the Charits Act 2011 and Accounting 8Tr Reporting by Charities." Statement of Rewimended Pracbce applicab to char"e$ preparir@ their accounts in accofdanc8 the Financial Reporbn9 StsThJard awlicable in Ihe UK and Republic of ILand. STRUCTURE. GOVERNANCE AND MANAGEMENT Thè company was irwrporated as a ¢cpanY limrted by guarantèè and rtgiSt8(•J wth I Chanty commion in De¢ernber 1971. Its goveming doument is rts m•mornndum and aTbd8s ol assooab"on. The Trustees a appointed by the memr5 at the Annual Gereral Mb"ng. One Ihird of the Trustees r8b"r8 by rotstion at each Annual Gen6ral M•8bng bui should Ihey wish to do so. they can olfer themselves for re-election. The Trustoes examin• thg major risks thal the Charity faces on a regsJaT basis. The Charity has systsrns in place to control and mTb"gate any SLKh wi5k¥. OBJECTNES ANO ACTMTIES The Ch8nty's objectiv8s a set out in ts goveming ¢JouJmènt. and aT to encourage, promote and tmprove the breediThJ of British Blonde Co irb Ihe United lQ"ngdorn of Great Biitain and Northem Irdand or 8158wher8. To achieve that aim rt may.. . and maintsin Her(1 Book of PedKJi8• and Grading of Bribsh Blonde catlle. . Promote. organise and. insofar as pemirttad to rnanag8 shws aTrJ sales of Biibsh BluJe cath both in ts UK to support to recommend SUrtab Fer50ns tr> act as judges. . To achi•v• th• for•w"ng. rt a Oybjrtn that aradmIStrat0rSand other pfoknK)naL8 te hired. . In detemining these e&J"tctivtis and try[beS the Tnths have pah1 ¢Jue regard to the Chanty Commission guidance on public benefft. ACHIEVEMEp¥fs AND PERFORIAANCE The Siety attended as many of the major cattk in the Unittd n10M as pe6sibk duriNJ thè past financial year. We hosted stsThJs at The Bahnoral Sh. The R¢)yal Hhland Shuw. Thg Royal WeL8h $how aTh the Agri Expo. . The Ccyjnal ol Management metfor fve rneetirgs duriThJ the year. . 5 new memtrs joined th8 sc<W. FINANCIAL REVIEW Re8ervo8 policy The sety holds around £93.636 in re¥erves in short tern hpjh Inttrst bor¥Js and £128.745 in Iree Se¢Ve$. The Twstees consthr that it is necessary to hold reseThes. il the Sty was to go through a perirxj where rt f1ved no or l¢)w income. the soc$ reser%es wouhy all¢xf rt to tonb.nue to carry out ts Chatab acaMts. The Trustee$ have reviewed the current of re5eMs and consthrthem to be adequate. PLANS FOR FUTURE PERK)OS The Society ¥11 maintsin rts StratjY ol promotsThJ the breed, parb'ajlarty to the commercial Wer. through its publicats"ons, trade èxhibityons and bregd wnpro¥wnent prcgrammè. SMAII ¢ompany provlons This report has been ppad in aCCoante vth Ihg smal compans regirre urbjer the CpanIeS Act 21X*. P&3e 2
Th• Blond• d'Aqultalne Bre•dorn Socl•ty of Great 8rhaln Llmltod Tru$tè•s' Report for the Year End 31 December 2023 Approv•d ty thtr Board on 11 June 2024 •nd 8ign•d on Its b•h•lfby'. A Ryder TNst•8 Page 3
Th• Blondè d'AquttaSn• B01$ Soclety of Groal Britain Limit•d Trust¢es' Responslbllltl•s rel•tlon to tho Flnanclal Statsments Irust8ès (who are Blso diroctots of Thè Bltsn rffv4urta1 Breèders Sotsety of Great Brrtain Limrted for the purpose5 of company lawl are spOnSI48 for pr8pariThJ the Trustee5' Annual R8POrt and the financial ststements in 8ccordance with opplicabkn law and the Finanrial Rem'TrJ StaThJard 102- Tr Finono•l Rapn9 Standard applicab In the UK and Republic ol Ireland.. Company law requires Ihe Intsteos to pwre ffinancial stat•ments for eac finanual year whith gNe a trug and lair vw ol the state of affaits ol th& tharitablè company and of th8 incomitvJ rosour(8s and appIltIon of r•sourtss, induding ineome and •yThJitur. of thè Chalita eLynpany lor that period. In preparing these fina181 ¥t•twnents, th& trustew quIr9d to." 3eknt 51JilaNe ac¢ounlmg pohcs and then ak¥Jly them COn$18n.. obs•rvo tho rneihods and prinupkns in ts Chanls SORP". mak• judg•m•nts and èstmatss that af• r•asonabl8 prud•nt, stat• Wh•r applicabl8 UK accounts.ng standards ha b••n lo11th4d. subJ•ct to any matsrial departurns disd030d and exalned in the financial ststemenls.. and prepa the fift•1•1 stslwnenf8 on the qoir¥J cLYK4m ba•iJ urkn rt vd inoppropriow to pr•$urn• th•t lh• ¢haritabkn cornpaThy wll conbnw in bu¥inu$. The trusteej are responsible for keeping proper accijuntiry record3 Ihat thsclJse wth r*•SOnab aceur#cy •t any time tho finanual posrtion of th8 charitabl8 company and •nabl8 them to ensure that the financ481 slatgmgnts comply wth the Compan$ Act 2C(6. Thty olso responsibl8 for safeguarding the ossets of the ch8ri¢Hbl¢ ompony and h•nc• for takin9 reaStsnab stspi lor the prg¥enbon ¥nd d•ttdh?n ol fraud and oth8r irrngulanties. Page 4
Indopendent Examln•rfs R•port to the TnMte•s of The Blonde d'Aqultalne Brned•rs Socl•ty of Great Brltaln LSmll•d I report on accounts of the compony for th• year entjed 31 Darmr 2023. %thich arn set Dut on pages 6 to 15. RMp•¢llv• r••pon•lblllllM of trts•& •nd •wnlMr The trustees Ivtho are also the dIreor$ ofth¢ 1panY ltsr wrpow ofcompany knvl arn responsible for the praparation of the accounts. The tfUSte8s consKJer that on audrt is not required for this year urbjgr s¢th"on 144121 of the Charitw Act 2011 (th• 2011 Adl and that an independent •xaminab"ca) ts needed. Having satisfied my5eW Ihat the thority is not wjbiect to 9J[t under Part 16 of tho CorTw8rMo8 A¢t 2006 and is eligib for Ind•p•nd•nt•xam1natn, it is my rosponsibihtyto.. •xomin• ts atxwnts SKI7 145 of the 2011 follow the procedu$ lakj d¢Y in G•rw81 Dncbcm 9wI by thè Chan"ty Ccmmission under section 145151 Ibl of the 2011 Act.. and 8t8t• wh8th8f parts"181 matters haw ce to my •ttenbm. B••l• ol Ind•p•nd•nt •xamln•rf• r•port My examinotlgn wa¥ camed rJt in atcofdan¢• th• Gen•fal Dir•cbons gn by th• Chanty Commi•Jitsn. An Oxamination includes 8 revvw of the 8¢•ntsry rrdS k¥>t by the ch•rity ar a eomparison of lh8 accc4Jnts pr•8tsntad with thos• r•eords. It 8180 indudes conyoerab.on ol any unusual rterns or digd05ures in thè •ccounls, and Jeeking Èxplanatsons Irom you as tfU$t••s corc•ming any such matters. The procedures vndgrtakgn do ngt prowde all the evdence that would be roquir•d in an audrt ¢OnWlIY no OWnn ts giv•n 83 to whether th• aecounts pr•s8nt 8 'true fair 8nd the r•port io limrtod to Ihos? matt•rs s•t out In t st8t8m•nt Ind•p•nd•nt •x•mln•e• •tat•rn•nt In connedion with rny gxaminabon. no rnatt•r hai eom• to my att8"0n'. 111 th'ch gi me rnasonabl¢ cause tts that in any matial i•sp•ettr r•quir•m•nts'. to koep accijunb'ry recorth in accordan wth secbon 386 01 ts cpnI•S Act 2011." and to pf•par• accounts acwd with the Kcountirg rKor(Is. comply with aecouth.ng r8quiromènts of $8elTron 396 01 ihe c¢PanS Act 20C6 and wth the methods and prinapl•6 of the Ststement of RecOrnm¢nd Practsc•." Acwuntyng ond Rowng by Choritss h• not teen met.. 121 to whith. in rny opin•Jn. attentsm •hwhJ drawn in ¥Yd8r to 9bIl a propw und•rstsnding of the 8cc4unts to be reached. FIFTEEN Ro8•hill Montgomery Way Rosehill Estate CARLISLE CA1 2RW anne rnlinson FCA odd & Co Limrted Chart•r•d Aeeountan 11 Jun• 2024 Pogo 5
Th¢ Blond• d'Aquttalno Brood•rn Soclety of Great Brttaln Llmtt ststement of Flnancl81 Actlvltles {In¢ludlng Income •nd Expendltuffj Account and Statement of Totsl R¢¢ognlsed Galn$ and Losses) for the Year Endgd 31 D8cember 2023 unregtr1c T¢)t•l Fvnd¥ Totsl Fund• Fundg 2023 2022 ond •nd¢ym•nts fr. DonatNMs a1 legacs h8r tradiNJ actiwts Investrrent iOrr Charitable adivit Total irKome and eTh*)wmenls 1.607 1.7 2.958 17 218 45.673 1.428 42,411 1.428 42,411 Exp•ndlturn on: Chariiabb activities Total expendrtu 46,857 46,857 35,787 galn8lllossesl C Inv8stm8nt¥ Net mrnents in lundB 13.079 Rwinelll•llon ot fufK Total luThJs browht lorwa Total luThJs carrd loard 114571 127.650 128745 128.745 All ol Ihe Charty'8 (leF6ve Irom trJMinuiw c11)n9 duiwy th8 ave Feric¥Yb. The notes on pages 8 to 15 fom an iniwJral part of Ihw financaal skMants.
The Blonde d'Aquitsine Breeders Society of Great Britain Limited Company ragtstration numbar: 1025358 Balanco Shg•t as at 31 DK•mbor 2023 2023 2022 Not• Flx•d a••et• Invèstments io 3,486 980 Current a¥8•ts Stocks and work in progres¥ D•btors Cash 81 bank and in haTh 479 15,699 129.362 145,540 479 5.192 126.445 132.116 11 Credliors.. Amounts falling dye wlthln one yoar 12 120.2811 15,4461 N•t curr•nt a¥8•ts 125,259 128,670 N•t 128,745 127.650 The fun(Is of thg ¢horlty. Unr88trfctod funds Unre$tricted incomè fiTrnds 128.745 127,650 Totsl charltyfund8 For the fin8nry81 y8ar ended 31 Decernbèr 2023, the charity was antitlad to èxèmption from aL*Jit under section 477 01 the Companies Act 2006. 128,745 127,650 The rnembers ha not required ehanty to obtsin an audit of its accounts for the year in question in accordanc4 with section 476 of the A¢L The dirèctors 8cknowl6dgo Ihsif responsibilities for complying with the requirements of the Act with rgspgd to aeeounbng records and the praparatSon of accounts. Thasè accounts have beèn prèparèd in acurdance wth the prow$ applicab to rmpanIeS subj'ect to thè small companies regime. Approved by the B08rd on 11 June 2024 and signed on its behalf by.. A Rydor Trustee The note6 on pages 8 to 15 fom an integral part gf th989 finanryol ststgm8nts. Page 7
The Blonde d'Aquitaine Breeders Society of Great Brltaln Llmited Notes to the Flnancial Statem•nts for the Year Ended 31 Decemb•r 2023 Accounvng pofkl Summary ol 119nffint accounting polici •nd k•y •G¢ountlng Mtlmat•s The principal acuunting tx)IKies applied in the prep8rabon of these finanrjal ststements are set out belry. These pol¢ies have been consist•nUy aPpld to all the years presenteLI. Un$$ othemse stated. 8tst¢ment of compllnc• The financAal ststements ha been kyepartd in accordance wrfh A(unI]ng and Reporbng by Charit$.. Staiement of Reo)mmended Practice applicab its charibes preparir¥J their aitwnts in arujrdance the Financial Reporting Standard applicabk in the UK and Republic of Ireland IFRS 1D21 (effective 1 January 20191- Ichanties SORP IFRS 10211. Ihe Fina181 Reporb"rvJ Standard applicable In the UK and Repu1¢ of Irèland IFRS 1021 and the CcryansAct 2CK6. B•$l• ol pr•parntlon The charrtable company meets the •n"on of a PU1¢ benefft entity under FRS 102. A5S8ts and liabil$ a inallY recognised at historical cost or transa¢tson value unkn otherwise ststed in the rekvant accounting policy notès. G•lng conc•m Thesg finanaal statements have been prr8d on a gJirrfJ coreM basi8. The trustees assess W1h8[ the use of goirvJ CA)ncem is appropriate i.e. wthèthor there are any material uncertaintses related to events or condibons that may cast swnrfKant doubt on the abilrty of the Charity to continue as a going concem. The ¢nJstees make this asséssmènt in r8spad of a of onè yèar from Ihè dat• of approval ol the finanual ststernents. Fund aeeountlng pollcy Unrestnraed income funds ar• gsMral lund5 that are available for use at the truste8s' dI$et)n in furtharaneè of the c&jective5 ofthe thanty. The are no re$ln"cted a5 re bgen ng Tp¥lyi¢tions placed upon the use of Inccffiirg $Our by any dortror. Further details of each fund a disdosed Mi note 15. In¢¢%n• nd •ndOts Donations arg wxpjnised the Charrty has bsen nob'fied in ¥mbThJ of both the amount 8ThJ setuement date. In the event that a donation is subj'erl to Con(l"0n$ that requi a ¥trI tsf rfOanc& by the Charity befor6 the Charity is entrtled to the ftJn<ls. the Ir is daferr8d and not recognised unbl either thtssa COndOn5 are fulty met, or the fuffilment of Ihosè conditn5 15 whc4ty within the control of the Charity ond rt is probaNe that these ¢oThJth"ons wll bè in the reporbrg perigd. Legacy gifts are recognised on a se by usè basts folknwng th8 grant ol prcl)8te vthen Ihe adrninistorlexecutor for the estate has cc¥nmunicated In wrrbThJ t)oth the amount and settlement date. In the e¥ent that the gift is In the f(Mm ol an 35set other than cash or a financ#al asset tra¢Jed on a recognised stod exchange. reco9nrtion Is subject to the value of the gift t*ing lbty measur•d 8 dree of reastsnabla accuracy and the trtb8 to the assel hawry been transferred to the Chanty. Income from Govemmsnt and other grarts, whether'caprtal. grants or.Venue. grants. is rècognistd when the chanty has entiuement to Ihe fvnds, any perfomiance ¢tsndrtion$ attached to the grants have been met, it ts probablo that lh8 incorne will Èe received and the arnount tan te measufed reliably is not d8ferrod. Incoming resources trom tsx reda$ arg e(l In the statement of financial athwtitis at th• satnè time as the gift to they relate. Investsmènt Incom• is r8wgnBed on a rewvable basis. Pagè 8
The Blonde d'Aquitaine Breedern Society of Gr•al Brbtain Limited Notes to the Financial Stat•m8nts for th• Year Ended 31 Docwnbor 2023 E¥pgndittrr• Liabilitie5 are ¥ewnised as s¢x)n as there is a al or constructi¥e 0b1vJatn commitb'ng the Charity to the expenditure. Ml eXpendrtu is ac¢xJunted for on an a¢cJuals basts atvj has been dassified Und headings that aggwate al costs rnLqt•d to catagory. Expènditurè on roi¥ing funds are the costs oftsJiNJ for fvndrai8ing purposes. harrtablè èxpèThJrturg ¢ornprEes those $ts incJJnE(I by the charity in the delwery of its and semces for ts benefic9ar$. h indudes both ¢95ts that ran be alocated direclly to su¢h actitreS and those costs ofan indire(a natrjre necessary to SUFWt ttw. Support CO8ts Support Costs indud8 cerrtral tunth"on$ arwj habe bo8n alk818d to cost catw.ès on a basis statsd in nota 6. Irr9eor#b1O VAT IrraeoI8bIè VAT is 8gainsttht cat•gffji of r8sourc4s •¥pafthd for vthich rt was InCurd. T•xatlon The Charrty i8 considered to pas¥ the tests out in ParagraFth 1 Schedule 6 of thè Finance Act 2010 and therefore it rneets the definthn of a tharit company for UK DJry>oration lax purptssès. Accordingly. the Char¢ty is potents.ally exempt from taxabon In ¥e¥)ect of In(ne or c8Pital 9ain$ received wthin cgtegoriès Vefed by Chapter 3 Part 110lthè COorab"0Th Tax Act 2010 or sèth.on 256 ofthe Taxats"on ol ChargeatrAe Geins Act 1992, to the extent that 8ucth in¢onR orgains ¥ppld to charitable purposes. Invostrn•nts Frxèd ass•t inv8stsn•nts arn statsd at cost at Ihe balanc•sheet date. Realised gains and 1058es on in¥estrnents aw? caluAat•d as difference betren sales proceeds their marfret value at the start of the year. or their subsequent cost and are Cha&d or crtdrtad to the statement of the finanaal ath"ve$ in the perbod of disposal. Untsalistd gains ènd losses represent the movement in market values durirrtJ the year and 8re tr¥ditad or charged to the stsiement of finarKial actsvibes basd ¢)n the market value at th• ar eThJ. Stock stoth 15 valued at the tr of aThJ net reabsabk vaue. after due regard for otssc4ete and slow mtiwr stod(s. Net realisab18 valu8 is based on sellirKJ pri less anlic4"pated costs to cA)Mebon and $ellirvJ costs. lths donated for re$e or di%tribubon are not rndudsd in the finanu81 statements unb"I they aTr sold or di5trtJuted. Tr•d D¢btorn Trade debtors are amounts due from customers for merthandise sold or service5 P8rforrn•d in ordinary our58 of busi$5. Trade dèbtors are recognised In"a•Y at transacbon price. They are subsequèntly mtasurad at amornsad cosi using the ellectsve intet metw. less prowsion tr>r impainnent. A prowsion for th• irnpaimnt tsf trade debtors is established when there Is objecbve evhyence that the Charity wll not bg ab to cc41èd all am¢)unts du& accorrling to the orijinal terms Of roceNable$. ¢h and C•h Equlvl•nts Cash and cash equivaknts comprise cash on hand aThJ call deposrts. and other Short-terni highty liqu in¥estrnents that are readity cOnVertkn to a krknvn amount of cash and are subject to an ivanifint risk of thange in value. P•J8 9
Tho Blonde d'Aquitaine Breeder5 Society of Great Brflaln Umlted Notes to th• Flmncial stst8fflts tor the Year Ended 31 December 2023 Llabilili•s Trade creditors are obligations to pay for goods or seTrices that have acquired in the ordinary [sÈ tsf b¢Jsiness from suWrg. ACcunIS payab a dassffied as Current lia.11"e5 sf the Chanty does not have an unconditK)nal nght. at the en¢J of the penod. to defer setdement of Ihg Cfeditor lor at bast v8 rnonths after Ihe r•pO"ng Ilate. If there is an uncondrfJ"onal rvJht to ¢Jefer setknent for at least twefve months afterthe 'r9 date. they are presented as nryK¥rrwitIi•"1rtl•s. Tr•Je cr#ditOts arè rècognis8d inrtrdlty at tha tran$adn FNice and SUbwty measured at amortised cost usiry Ihe 8ffecti¥e intsr851 rnethod. Flnanel81 IMtrum•f FanCIal a¥sets and financ4al ltrablrt8 are rgcrMJnised the charty b#eom•s a party to lh8 Ixsntra¢tual pr¢)visions of the instrument. Finanaal liabil$ and equty Insbwrnents are dassified according to the substancè ol the contractual arrangw8Nts enter8d into. An equrty instrument Is any contract that gvhlenc•s reshlual interest in thè a1$ ol the Chanty aftw dèduLrrfJ al of rts liabil.e$. All financial assets and Imbihtss are inTb'alty measurwj at transa(*on pric£ {Inding transaction costsl. except lor those finanual assets da$sd as at fair value Ihrouyh profft or bss, which a inalty m8asured
t lair v8lu• Iwhth is nomally the trafisacbon pnL* exduding transath.on costs), un$ the arraryemgnt
consl'tutes a financing trafuion. If an arran9ement c$t[luteS a fin8n(irg tran5Xtion. the finanual asset or financial liab4ty is Measu al the wesent value of the re payynents tsCnted at a mathet rata of interest lor a swniL4r debt instnmenl. Finan81 assèts and li8bilibes art onty offset in the $tatem8nt of financ4al 51On whan. and only when there exists a legalty enforable nght to set olf the rewnised amounts and the Chanty inteTras erther to settle on a net basis, of to realtse the asset and seille th• lbil s1murtane0us. Finanaal asséts art derec£gnisèd when aTrJ onty when al ts contractual nghts to the cath Ilows from the finanaal asset expire ¢y are setded. bl the Charrty transfers to another paty 5ubstsntially all of the risks and rewards of ¢ynership ol the finanoal asseL or cl thè Charty. desprtè hawng retained some. but not all, gn¢ant risks and rewards ofv•mership. has transl•Thtd tontrd ofthè ass•tto arKth•rpaity. Firlanaal liabilitiès arè d8f•CC3nèd whn thtr cOlvJaIJn spec1fd in tho Contract is dischafg8d. Can1 or expires. Don•tlon• and leg¢hs Unmtricl•d Tot#1 Fund¥ Totsl Fund• Fund8 2023 2022 Donatlon8 and l•gacl• Gift Aad tax rsdaimed Donats"ons and sponsorsh 1.842 1,116 2.958 1.041 1,607 1.041 1,607 ofthè donaljons arKI kgaae5 income in 2022 rdatgdto unrestr*d Paoè 10
The Blonde d'Aquitaine Breedevs Society of Great Brttain Llmited Ni>tes to the Financial Stat•fflMts lor th• Yèar End 31 D•cTrber 2023 Oth•r dIng a¢tlvltl•• Unmtrlet•d Tot1 Fund• Total Funds Fund• 2023 2022 Adverbsir 17 l ofth• oth•rtradino in¢otM in 2022 r•l8ted to Unr•StnC knnd$. InvMlm•nt In¢om• UnMtrlthd Tot41 Fund• Tot•1 Fund• Fun 2023 2022 Incem• frcffj in¥esb7)•nts Int•re8t on c4sh dep08it8 35 1,393 1,428 35 1.393 1.428 35 183 218 l ofth• inv•8bn•nt in¢om• in 2022 r•lat•d to unmtrKt•d lund8. Chrliabl• I1¥1 Unmtrletsd Total Fund• Totsl Fund• Fund• 2023 2022 M•mb•f •ub8uytsorkJ Re9islration fe•$ NatKJnal commisOn S•m8n Incom• 10,40S 10.405 10.498 33,449 1.403 323 45.673 1,249 313 42,411 1.249 313 42,411 l ofthe incom• from th•nlabkn in 2022 r•latsd to unrnstn"ct•d lunds. Paqe11
The Blonde d'Aqultalne Breedern Society of Great Brltsln Umlted Notes to thè Fln•nclal Statèments for th• Yr Endad 31 D•c•mber 2023 Exp•ndlturn Promotlng and Improvlng Totsl 2023 Total 2022 Dlr•ct ¢o•t• Shcyw And èxpens•s Prvze mon$ and sponsorn DNA testing M••tng cosls Subscriptions AdvaS1ng and p)1 Mantyom$nt f¢ 5.826 5,826 300 417 2.309 221 6.679 24.200 39.952 5.322 $50 80 412 281 3,698 19,750 30,093 417 221 8.679 24.2 39.952 8upport ¢o•ts Insurance T•lephon8 ar fax Compuier JofMt¥re and m8inienanc• co Pnntrro. ptssta $tsbonry Sundry expenses Travel and $ub•i¥ten¢• Accountancy f••8 Irrtjependenl ex8miMrf8 f•• Bank chai988 413 413 294 2.285 717 1.703 2.071 231 1.028 1,703 2,077 231 1.026 456 901 61J) 35 5.894 35 35 6,905 46,8S7 48.8S7 35.787 All ofth• •xp•rdrtur• kn 2022 r•latsd to urmtsirt•d turvJ•. Qov•mn¢• ets•ts 2023 2022 Accountancy fees Indendent examws lee 901 600 1.501 400 TnNl•M' r•mun•r•llon •nd •xp•nu• Exp•n8•8 re paid to Irust¢g 01 £257 for trawl dng ts y•ar12022- £3241. Nefv ts truslee$ nor any pgrsons c4nnectwJ lo th•n r•ev•d rwnun8rnb"¢)n from th• charity. Page 12
Th• Blonde d'Aqultalne Breeders Soclffjl of Grnat Brltaln Umlted Notes to th• Flnanclal Stat•m•nts for the Year Ended 31 Docemb•r 2023 Cont(d N•t1oxpondltur•Vln¢om• Net le¥ndUTewln¢ome 18 gtated after charging.. 2023 2022 Atsounlancy fÈe$ Independenl ex8min8fs f•• 901 600 10 InvMlm•nt• h•kl a• Ilx•d a•••ts Unll•t•d Inv••tm•nts Mark•1 valu• As at 1 J8nu8ry 2023 R•valu8tion Ai It 31 O•c•rnber 2023 980 3,466 N•t bwk v•lu• As at 31 December 2023 As at 31 Decembgr 2022 3,48e 980 All Inv•stm•nt ass•ts w•M h•ld In the UK. 11 D•btor• 2023 2022 Trade debto Qth•r d•blor8 Prepayrnents and accrued Income 14,878 2,772 1.365 1.055 5,192 1,021 15.699 Pagg13
Thè Blonde d'Aquiiaine Breodgrs Society of Grtat 8rltaln Umlted Notes to the Financial Statements for th• Year Ended 31 December 2023 12 Credltov•: Arngunts falling du¢ Tphthin one >ar 2023 2022 Tradt crsdrtors T8xation and sotsal secunty Acc1$ ar¥J defetrtrj incLnè 7.517 320 12.444 20.281 3,258 2,188 13 mom, Ilablllty Th8 chanty is a privat• eornpany limrt•d by guoranlee aTrJ corwuenty doo$ not ha share c8WI. Each of th8 rnemb8r5 liable to ojntribute an amount not exceediry £5 tryard5 the a558ts of dmnty in the e¥ent of INuKlatyon. 14 R•lat•d partb•• Controlllng trntity AJ rnembers of charty w) have paKI thw'r subwptis for ts year are entitsd to on• vot& at 811 ¢hanty rneeb"rwJ5. Relat p1rtyts*n&tiDnI The Gharity PaKI £24.2CQ to Ped¥) LNestock ServKes Ltd duriThJ the yèar 12022." £19,750) for the administration of the chanty aThJ £767 for traTrA exFenses. Andy Ryd8r is the sok dirtdor of Padigree Livestock SarMC•S Lirnit. 16 An•1 of fund¥ r¢cogni8ed galn• I At31 O•e•mb•r 2023 Al 1 January 2023 In¢ornlng RMour¢•s G•n•rnl Fund• Unrestricted income 127.650 45.446 146.8571 2.SC6 128.745 Page 14
Th• Blonde d'Aqultalno Br••ders Society of Grnat Britain Limit•d Notgs to tho Flnanclal Statgrngnts for thg Yèar Endgd 31 DKgmbgr 2023 .. contu8d Prlor porlod At1 January 2022 In¢omlng rnjourc At31 DKemb•r 2023 expend•d G•noral Fund• Vnrestncted Income fund 114.571 48,886 135.7871 127,650 16 N•t ••••t• by lund Unr••trl¢t•d Fundi Tot•1 Fund• 2023 Tot•1 Fund• 2022 Tangible a8sels Inv8Strnents Current assets Credrtor8.' Amount8 lalling du• wthin one year 3,466 145,540 120,2611 128,745 3,486 145.540 120,2811 128.745 132,118 15,4481 127,6SO Prlor p•rlod Unr••trlct•d Fund• Tot•1 Fund• 2022 Totsl Fund• 2021 Tangib¢g assets Inv•$tm•nt• Current assets Creditors. Amounts falling dye bwthin onè y•8r Not 88s¥t8 980 132.116 15,4461 127.850 980 132.118 15,4661 127.850 980 117.974 14,3831 114,571 Pa 15