The Blonde d'Aquitaine Breeders Society of Great Britain Limited IA company Ilmrtgd by guarantee) Annual Report and Financial Statements 31 December 2024 Comp•ny r•gistration numb•r: 1025358 Charity regljtration number: 263260 dOdd&co
Th• Blond? IfAquitaine BrBeders society of Grnat 8ritsln Llmltsd Contents R•fer•nc8 and Administr8tr¥• Details Trust. Taport Truste85' respon5ibilitse5 in rdation to tha fina141$tem8nts IrvlependenlexornineV8 report Statementof finanrial actmts.es Balanc• she•t Notes to the finÈnci81 statements
The 81onde d'Aquitaine Breeders SocSety of Gr8al Britaln Limilod Reference and Admln15trative Detalls Charity name The Blonde dAquitaine Breaders Soclety of Great Britain Limited Charlty reglBtration numb•r 263260 Campany r•gistration numb•r 1025358 Princi1 offl¢e Holme House nstable CARLISLE CA4 9RH R•gi#tsred offlc• Dodd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehill Estaté CARLISLE CA12RW W McElroy N T Barrott L A Comer M E Evans C Hoplèy G E Kingdon A Martin. Chair S W MycA)ck A Ryder K Shenton J A Wsightman Dodd & Co Limited FIFTEEN Rosehill Montgom8ry Way Rosehill Estate CARLISLE CA1 2RW Page 1
Th• Blondo d'Aquitain• Breeders Society of Great Britsin Limited TNstees' Report foTthe Y•ar Ended 31 DecombBf 2024 Th• finantsal $lat&nents have I prepared in attordance with the accountir¢g polirie8 set ovt in notes to the accounts w)d compty wth Ihe tharitys governing document, the Charitie5 Act 2011 and Accounting and R8portsng by Charibes.. Staternent of Recornmended practi applicable to chanties prEparing Iher accounts i accOrdanWth the Financial Reporbng St8nd8r(I8p1rbIè in the UK arml Republic of Ireland. STRUCTURE, GOVERNANCE ANO MANAGEMENT The company was irthrpofated as a company timited by 9uarantg9 and re9i8tered wth the Charity Commiswon in Decem 1971. It8go¥erning document 15 lis rnernorsndum and artides of as$atiOn. The Trustee$ are appointe(I by the members ot Ihe Annual Ganeral M8eting. or third of the Trustee5 retirE by rglation at each Annual General M••bng bu( thould they wsh to do so, they can offerthernselve8 -electIOn. The Tnrstees exarnine the major kS Ihal the Charity fac8s e418 rngu18r basis. The Cbality has systems in plar to control and mrtigate bny Such iisks. OBJECTIVES AND ACTMTIES The Charity's objecti6 8r• sat out In Its 9ovemlng documenL and are to ancourage, promote and impro%e tl eding ol British Blonde cawe in United Kingdom of Gr8at Brilain and Northern Ireland or elsewher•. To achieve that aim ilmay.. . compl and maintain Herd Book of Pedigree and Gr#ding of Britlsh Blonde catue. . Promote, cffjgani58 and, insofar a5 p8rmitled to rnanage Sho 8nd 5glBS of British BIDndp bDth in the UK to 5UPPOrtto ¢0Mmend suitable persons to a¢1 asjuoges. . To achieve Ihe fijregthftg. a condition that ad¥isornladministratOfS8nd other prOfelon¥[S be hired. In determining these Objecti¥ and actMes the Tru8tee$ have paKI due regard to the Charity Commisson guidanc ot) pubhcbenefit ACHIEVEMENTS AND PERFORIMNGE Tho socaety attended as many of Ihe major ttte events in the United Kingdom a5 Possible during the p85t fmancial year. We h0818d 8tsnds at The Balrnoral Show, The Royal Highland Show. The Royal WBt5h shjw And the Agri Ey. . Ne& Buletinswere ueAted In-use and tre arculated to member8. . Th8 Counol of ManageTrI rnetforfive meetings during the ygar. . 5 new Membe joined the soti•ty. FINANCIAL REVIEW R•serye$ poll¢y The Society hokjs arouTrJ £97,518 in re8ervè# in short tèm) high intèrast bonds and £121,537 In frea res8fws. The Trustees oJn8ider Ih8t it is netrssary to hold reser¥es, il Ihe Sotiety was to go threugh a period Vffie it receivod no or low income, the sooety's reserve6 would allow rt lo continuB to carry out its Charitab adivities. The Tru5tee$ have *eWed the cu1 level of reser¥e$ and considerthem to be adequate. PLANS FOR FUTURE PERKJDS The Souety maintain it5 Strategy of promoting tha breed, parbcularty to the comme191 buyer, through ils publicatiens. trade exhib'bons and breed improvement programme. 8ffl011 ¢ompanyproviJions This r£pcrt ha5 been prepared in a¢ctydance with Ihe small companies regime under the Companies Act 2006. Pa9e 2
Tho 8londe d'Aquitaino Br¢•dern Soclety of Gweat 8vltaln Llmlted Trusts•8' R•port for thg Year Ended 31 Dgwbgr 2024 roved by the Board on 19 August 2025 and signed on its half by.. A Ryder TnJstee Page 3
Th• Blond• d'Aqultaln• 8Ywgdgrn Sorwty of Gr&2t 8ritain Limitod Trugtee5' ResponBibSlltla8 In rol•tlon to the FIMn¢lal Statemonts The trustee8 lbo are alse dSredors ol The 8bnde d'Aquilaine Breeders SoL?ety of Great Britain Lirnited foT the purposes of company lawl ao sponbIef0r preparing Ihe Trustees. Annual Report and the financial statements in accordance wlh applicable law and the Financial Reporbn9 Standard 102-'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. Company law requir•5 th8 tsustee5 to prepare financral 8taten7ents fr)r 8Bch flnanoal ye8r wthlch give a truè and fair viaw of th& $tste of affairs el the tharitsble company and of the incomiTrg ScUrCeS and application of resour5, including incom8 and ahpenditure, of Ihe ch•nt•bl• company for that perir>J. In preparing these rjnancial statements, th& trustees aro roquir8d to.. seled$uitabl• acxounting polic5 and then apY them consislÈndy", obseTht the methods and prirripk5 in the Charities SORP.. make judgements and estimate4 th are reasonable and prudent state wh81h8r apphcable UK accounbng standards havo been followed, Subject to any material departures di$(4Dsed and eyplained in th? fin8naal 8t8ternents', and prepar• the ffinancial statements on the gng concsrn basi8 unk$$ inapprcyrlate to presum• that the horitsble companywill continue In bu8ine86. The trustees are responsible for keeping prOr accounllng record$ that disclose with reasanable accuracy 8t any time the financial position of the ¢harilable o)mpany and enable them to ensu that the finanaal statements comply wlh the Companie$ Act 2006. They are a150 reaponsib for safeguarding th8 assets of the charitable company and henr* for takin8 reasonable 5tep5 for th• prnvenbon and d8t8Ction of fraud and olher irwularities. Pagè 4
Independtht Examinerfs Report to the Trustees of Thv Blonde d.AqUitai 8Trodgrs Society of Great BITtain Limitsd I report on thÈ ac£ounts af the cornpany for the yeaT •10d 31 Der4ryrnber2024. which ar8 set out on page5 6 to 17. Re¥pe¢tive ruponsibilitias of tru•te•s and •xarnin•r The tru8tees (who are also the director8 of the company for the purposes of company lawl art responsf6k for th? preparation of the accounts. Thè trustèes consider that an audit is not required forthis year under section 144121 ol the Charibe$ Act 2011 as •mernJed by the Charib"es Act 2Q221tho Act) and that an ind4p8ndent 8xarninatiOn 15 needed. Havin9 88twfied myself that the charity is nol Subject lo audil under Part 16 of Iho Comparri85 Act 20C6 and is C11b1e for independenl exarnination, it is my responsibility to.. exarnine the accouniE undar section 145 ot the Act.. follow Ihe procedures Lqid down in the General Directions 9iven by the Charity Commission undEf 5eth.on 145151 Ibl of the Act." and state whetherpartKular m8lteTS have ojme to my attentrcn. Ba•h of IndependentexamlngV rnport My exAmination was carried out in 8ccordanc wth the General Direct$ given by the Charty Commi$sion. An examination in¢hJdes a vi of the accounlwig reeords kèpt by the charity and a Comparison ef the accounts presented 1th those r8cords. It also indudes consideration of any unusual item5 or di5d05ures in the accounts. and seekiry explanations from you as tru51ees concerning any suth rnatters. Th& proc£dures undert8keTr do not pwde all the evidence that woukl be Tequired in an audit ontl consequently no opinion is gn 85 to wh?Iher the a¢unt$ pre8¢nt a 'true and fair and the report 16 limited to those matters set CLrt in the statement below. Independentex•mlTherfs statsmant In connection wlh my eX18Sn, no matter h88 come to my attenc.. 111 which gives me re850nable rAuse to believe that in Any matsrial respect Ihe wu1Ments.. io keep acmjnting records in aOrdanc?WIth section 386 of the CompaniesAct 20C6.' and to prepare accounts which accord with th? a¢tIng records. comply ith Ihe accounting requirernents cf section 396 of the Comp8niesAct 2006 end with Ihe methods and prinupl88 of the Ststement of Re¢Ended Practice: Accounting Reporting by Charikn88 h8ve not baen rnet.. or 121 to **ich, li my OF4nion, att8nts.on should b¢ drawn in order lo pnable a proper understsnding of the accounts to be reached. FIFTEEN Rosehill Montgornery Way Rosèhfjl Estate CARLISLE CA12RW & Co Limited rtered ALfOUnt8r)ts 19 Au9USt 2025 Page 5
The Blonde d'Aquitsino Breeder5 SoGiety of Great 8rltaln Llmltad Statern?nt of Financial Actlvitie8 (includlng InGome and Expendire Account and Statement of Totsl Racognised Gains and Losse$l for the Year End•d 31 December 2024 Unrutricted Total Funds Total Funds Funds 2024 2023 Note Income Donations and legaci Investments Charitable activitles 1,815 3,612 38,814 1,815 3,612 38,814 1,607 1,428 42.411 Total income 44,241 44,241 45,446 Expenditure Charitsble activtties Totsl expenditure 45,601 45.601 45,601 45.601 46.857 46,857 GaIrl(lOsSe8) on inveslment assets 1390) {3901 2.506 Net incomellexpendiiure) 11.7501 11.750) 1,095 RewnGiliation of fund$ Totsl funds brought forward Total funds carried for4vard 128,745 126,995 128,745 126.995 127,650 128,745 All of the Charity's actNities derive from continuing operations during the above periods. The notes on pages 8 to 17 form an integral part of these financial st81ements. Page 6
The Blonde d'Aqultalne Breedors Soclety of Great Brftsln LlmSted Company reglstration number: 1025358 Balance Sheet u at 31 Decèmbw 2024 2024 2023 Fixed asset Intangible as8ets Tangib assets Investmènts 1,125 1,237 3,096 5,458 io 3,486 3,486 C¥fftnta•8ets Stod(s and in pmgress Debtor5 Cash 8t b8nk and in hand 600 7.790 116,474 124.864 479 15.699 129,362 145.540 12 Cred0. Amounts falllny due withln ono year 13 13.3271 120.2811 N•t eurwEnta•sets 121,537 125.259 Nèt aasèts 126,995 128.745 The funds ofthe ehArlty: Unre8trlcted fund• Unrestricted income funds 126,995 128,745 Totsl ehaAtyfund For the finandal yeaf ended 31 D8cember 2024, the chaty V+P$ enthued lo exernption frryn audrt under section 477 ofthe Companies Act 2006. 126,5 128,745 The rnber have not required the charity to obtain an audit of its accounts for the year in qu•sts"on in accordan hsith secb'on 476 of the ACL The directors ackn¢edge thdr pOnslIrtieS for complylng with the reqU1ments of the Aca wth Tespeci to accounting fecords and the prepar3tion of accounts. These accAunts have been prepared in accoryjance vth the Provisions applicable to companies subjeci to the small cthipankes r•gine. Approved by the Board C 19 August 2025 and slgned on its bèhaifby". A Ryder Trusiee The notei on pag¢s 8 to 17 lrym an integr¥l part of these finanrial statements. Page 7
Tho Blonde d'Aqultalne 8reedets Soci•ty of Groat Brftsln Llmlted Notes to tho FlnanGlal Statements lor Ihe Year Ended 31 December 2024 Accountln9 pollcle6 Svmmryof algnllleAnt aeeountlng polf¢le• 8nd key accounttng e#tlmate The prinripal accounling policies applied in the preparation of these financial ststements aTe Set out telow. These pol6 have been ¢onsistenUy applied to all the Yea pre8ented, unless othemse stated. ststem•nt of compllBn¢e The financial statements have been prepared ID aLrordance Accoun15ng and Reporting by Charits.' Ststement of Rernrnended Practice applicable to tharilies preparing their accounts in accordan wth th• Financ481 Reporting Standard applicable in the UK and Republsc of Ireland IFRS 1021 (effective 1 Janu8ry 20191- Icharits'es SORP IFRS 10211. the Financ¥al Reporting Standard apFAicable in the UK and Republicof ITeland IFRS 1021 and Ihe CornpaniesAci 2006. BA1# of plentIon The charitable company meets the definrtion of a Plknlic benefit entty under FRS 102. Assets and Ikqbilrties are In.311Y recognisetl at historical c05t traraCt)n v8lue unless othep•ise stat&J in th• rnjèvant acuuntsng policy notes. Golng concern These finanaal statements have been prepared t a going conceffl basis. The knjstees assess vthether the use of going conrn is appropriate i.e. thether there are any material uncertainties related to events c ndrtIOnS that may cast significant doubt on the ability of the Charity to continue as a going conrn. The trustees make this asse8%nent In respect of a penod of one year from the dat• of apprDval of Ihe ffinanrA31 ytaternent8. Fund accounting policy Unrestricted inceme funds are general funds that are available for use at the trustees. di9creb.on in lurtherante of the objectives of Ihe tharity. The a nu te5tricted fund5 a5 there have been no reslrith'ons plaLEd upon t1 u¥e of incrynirvj resr by any donor. Furtherdet'ls of eaeh fufid are disclosed in note 16. Income and endowments Donations are recognised then the Chanty has been notified in writsng ol both the amount and 5etUernent dote. In the event that a ¢Jon4tion is Subject to Conditions that require a levEI of perfornance by the Charrty belots the Charity is entrfed to the funds, the income is defeed and not recognised until either Ihose conditions are fiJlty met, or th¢ fulfiknent of those Conditions is wholly %%ithln the contro5 of the Charity and it is probab]e that these conditionswdl be fvlfl1d in the reporh.ng pttiod. Legacy gifts are recoanised on a ca8e by case basis fotlcpAing the 9rant of probate vthen the admini8torlexe¢utorlorthe estate has cornunicated in tIng bath the amount and $ettleTnent at. In the event that Ihe gift is in the form of an asset otherthan 5h or a financial asset traéed on a recognised stad ex¢*ange, recognition is subject to the value of the gift being liablY measured with a degrèè of reasonable accuracy and the ts"t to the asset hawng tn transfeFTed to the Charty. Incle Irorn Government and other gran15, ether,capital. granis ¢x'revenue' grants, is recognised vthen the charrty has enlidement to the knnd8. any perfomiance conditions attached to the grants have been rnet, rt is probable that the income wll be received and the amount can be rneasured reliably and 1$ not deferred. Incoming $oUr$ from tax redaThB are induded in thÈ slathent of financial actTh1eS at Ihe Same time as the gift to which they relaie. Investment income va recognised on a receivable basis. Page 8
The Blond• d'Aquitaino Breeders Soclety of Great Brttaln Llmft8d Notes to the Financlal Statemènts for the Year Ended 31 DeGember 2024 .. conlintd Expenditure 'abilities are recognised soon as there is a legal or construdivo obligation committin9 tharity to the expenditure. Ml expendr(ure is aKounted for on an acuuals basis gnd h88 teen cla881fd under headings that aggregate #ll costs rel8l¢d to the tegOry. Expenditure on raising fund¥ are the costs of trading for lundrBising purFoses. Charitsble expenditure efjmpriies those costs InCuTh by the charity in the deltvery of ts niities and Service$ for ils benefjL?ari•s. It indud85 both costs that can be allocated dlredSyto 8u¢h Ktsyibes and thth8e costs of an indirect nature necaryt0 ¥upport them. Support co•ts Support ¢ts Indvde central fundions and have been allocatsd to actw c4st Categories cffj a basis stated in note 8. lYr•covèrabk VAT Irrecoverable VAT is charg•d againstthe category of resour expended fef %4thlch itwds incurred. T•xatlon The Charity is 0)nsided to pass the test5 aet out in Paragraph I schedu e of the Finance Act 2010 and Iherefore it meets the definition ol a Charlble company fDr UK urporation tsx purposes. Ac£ordingly, the Charity 1$ potentially exempt from taxatioll in respect of income cf capital gains received wlhin categories ¢xJvered by Chapter3 Part 11 of the Corporation Tax ACL 2010 or Section 256 of the Taxation of Chargeable Gains Act 1592. to the extent that suth income gains a applied exdusively lo tharitabte purposes. Flxed asz•ts Individual fixed assets costing £1CQ ormore are initially ¢0e¢ at cost Amortlsition Amorbsation is provided on intangible fixed a5se¢s as ¢0 write off the cost. less any esbmated resbdual value, overtheirexpected uselul econornic life as follo.. Websrtt 3 yeats straight line DeprEclatlon Oepreciation is provided on tsngible fixed 888et8 SO as to vrrite off the ctht or valuation, kn any eBtirnated sidual lUe, over threXpected useful ernOMiC life a$ fr)Il¢)ws". Fixture8. frtiings and equpment 25% reduang balanc or 3 yeai straight line InveBlJnent• Flxed asset investments 8re $tabJ at C05t at the tsalan sheet date. Realised gains and 19sses on investments are calculated as the differen betssEen sales proceeds and Iheir rnaet value at the start ol the year, or their subsequent C08t, and are charged eredrted to the statement of the financial acbvitE5 in the period of disposal. Unre81i8ed gains and losses reprèsent the movement in mad(et values during the year and are uedited or charged to the Statement of fjn8nc4al activities based on the market Value otthe year end. Page g
The Blonde d'Aqultalne Breeders Soclety of Grnat 8rltaln Limiied Note5 to the Flnanclal Statements for the Year Ended 31 December 2024 Sto¢k sto¢4( 1$ valued at th$ lower of co¥t and net realisable value, after due regard lor ctholele and slow moving cs. Net reali¥able value is based on selling price les5 anticipated costs to completion and sdling costs. Iterns donated for re8818 or distribution a not induded in the financial statements unts"l they a sojd or i$lributed. Tradè D•bto Trade debtors are amounts due from rAJStomers for merchandise sold or Servi perfonned in the ordinary course of bvs¢nes6. Trade debtors are reCOgned initially at the transaction priee. They are subsequently measured at amortised c4)sl using the effective Inte$t method, s$ provision for impaient A provision for the impairment of tra(k debtors is established vthen there is objective ewdencg that the Charity wll not be able to collect all amounts due acwrdmg to the ongin•l terms of the receN8bles. ond Cash Equlvalents Cash and c86h equivalents cijmprise cash on hand and call (Jeposlts. and other short-term hvJhly liqutrj investmentsthat a readily convertible to a knc•m Èmount ol eash and Bre Bubject to an in8ignific8ntrisk ol thange value. Liibilides Trade (Yeditors are obligations to pay for goods or services that have been ae4uired in thÈ ordinary cour8e of business from suppliers. Accounts payable are cla55ified a5 curienl liabilities rf the Charity dges not have an unconditional right, at the end of the rep¢)rting period, 10 defer settkment of the creditor for at lea6t Ive monlhs after the reptsng date. If there 15 an unconditional right to defer setement for Jt least twelve rnonths afterthe reporting date, they are presented as non-curn1 liabilities. Trade creditor5 arn recco3nised inrbally at the transaction price and 6ubsequenly measured at amortised t using the effec41 interest methcé. Flnanclil Intruments Financtal assets and financial liabile$ are recognised wthen the charity becomes a party to the contradual provisions of Ihe instrument Finanrial liabilibes and equi¢y instwmenls are dasgfied according to the substsnce of the contr8¢tual arrangements entered into. An equity instrument IS any ctraCt that evJence8 a residual inleres¢ in the a6sels of the Charity after deducting all of rts liabilrties. All finanL?al assets and liabltieS are 1'allY measured at transaclion pric• liK4uding transaction costs), ept for thosè finanrAal assets dassified as 81 f8irv81ue through profit OT loss. vthich are initially Tneasured at fair value (which is nOTrnalW the transaction Pri exduding transadion costsl. unless the arrangement ojnstrtutes a finanrAng transaction. If En arrangement con$trtule$ a finanong transaction, the financial a588t or ffinancial liability 18 me83ur•S at the wesent value ol the futu payments discounted at a market rate of interestfor a similar debl instsument. Financial assets and liabilities are onty offset in the statement of hnanaal posthon wthen, and only vthen the exists a kgally enforceable right to set off the recognised amgunts and th? Chwity intends eiÈher to setue on a net basis. or to 811$e the asset and settle the liability simulloneou81y. F3¢1#1 as8ei8 Jre derecogni3ed when and onty %then al the corrtractual rvJhts to Ihe cash flos frcrn th¢ financ4al asset expire or are settled, bl Ihe Charity transfers to another party substantially all of tha risks and rewards of ownership of the financial asset. or cl the Charity, despite having felained some. bul not all, 8vJnifranl risks and rewwds ol owiership, has transferred control of the auetto another party. Finanual liabilities are dereeognised only when the obligation 8pecthed in the contract is discharged. Cancell Dr ?wir8s. Pay 10
The Blonde d'Aqultalne Breeders Soci•ty of Great Brltaln Llmlted Nots8 to the Flnanclal Statements for the Year Ended 31 December 2024 .. con1ed Donatlon* and legacleB Unre8tri¢ted Totsl Funds Total Fund• Fund8 2024 2023 Donation• •nd legacie8 Gift Aid tax redaimed Donations and spon8orship 275 1,540 1,815 275 1.540 1,815 566 1.041 1,fj07 All of the donations and legac$ income in 2023 relal¢d lo un81¢ed fvnds. Inve¥tsn•nts Unrestrlcted Totsl Fundy5 Totsl Funds Funds 2024 2023 IneLYne from invesbnents Intefe8t On C88h dopo$it8 35 1,393 1.428 3.603 3,612 3.603 3,612 JI of the investment inc¢Jme in 2023 lated to unrestrKted funds. charitab activiiie• Unrestrlcted Totsl Funds Total Fund• Funds 2024 2023 Member subscrption3 other ineorne Registration fee8 National sale5 commi8sh)n and Itvy Sernen Inco 7,977 243 28,000 2,379 215 38,814 7.977 243 28.000 2,379 215 38,814 10,405 30,444 1,249 313 42,411 All olthe income from charitaÈ4e activthè8 in 2023 related to unrestricted funds. Page11
The Blonde d'Aquitain• Brogdgrs Soclety of Great Britaln Llmlied Note8 to the Flnan¢ial Statemonts for the Year Ended 31 December 2024 Exponditur• PYDmoting and Smpro¥lng tho bre•d Total 2024 Total 2023 Dirnct costs Show and 88le expen8e9 Piizè mtsnies and sporrsorship DNA testsng MeelÈng costs Subwpbons AVe$1n9 and publKdy MeTch8ndi8e costs Management fee 4.968 5,826 300 417 2,309 221 6.679 300 1,521 216 5,361 741 24,2 37,467 1.521 216 5,361 741 24.2C 37.467 24,200 39,952 Support co•ts Insurnr*e Telephone and fax Computer Softrts and rna1ntellan ¢o¥ts Printing, p95tage and Stationery Sry e¥pEnses Travel and sub5iStence A¢ntaRcY fees In¢Jependent examinela fee Bank Charges Amoitsalion DepciatiC 386 543 1.574 2.215 200 850 893 650 386 543 1.574 2.215 200 850 893 650 35 375 413 8.134 413 546 1,703 2,071 231 1,026 480 400 35 375 413 8.134 6,905 45,601 45,601 46.857 JI of the expenditu in 2023 related tL7 uniEStrided tunds. Govern¥nce co•ts 2024 2023 AcrA)untancy fees Independent exeminefs lee 893 650 1,543 400 880 Pago 12
Th• Blonde d'A4Uitaino BreedeT5 Society of Great Brltaln Llmlted Moles to tho Fin•nclal Statomonts for the Year Ended 31 December 2024 Tru8teos' remun•rdtl¢)n and expenses Ere paid to tsvo Injstees of £217 forlravel during the ygar12023- £2571. Neitherlhe trustees nor any persons ¢onnecaed to Ihem received remuneration from the tharty. Net exp•ndltyY• Net expenditure staled after tharging.. 2024 2023 Depreeia¢ion oftsngibk knd 55ets Amortisation Accounlan¢y fees Imlependent examinels fee 413 375 893 650 400 Page13
The Blonde d'Aquilaing Breedor5 Soclety of Great Brltaln Limited Notss to the Financlal Statements forthe Year Endod 31 December 2024 .. contmu8d Intsngible flxed 4¥8ets W•bBite costs Aoailions 1,500 Amoruoatlon Charge for the year 375 Net bookvalue AS at 31 DecembEr 2024 1,125 10 Tanglble fix•d assets Flxture8. ffttlngs and equlpment Cost As at 1 January 2024 Additions As at 31 Decernr 2024 7e7 1.fj50 2.417 Oepreciation A% at l January 2024 Charge for the year As at 31 Decernber 2024 767 413 1,180 Net book value As at 31 DKernber 2024 A8 at 31 Dernber2O23 1.237 Page 14
The Blonde d'Aqultsln• Br•oders Soclety of Great Brjtaln Llmlted Notes to the Flnancial Statements for the Ye•r Ended 31 December 2024 conlinued 11 Invments hèld •? fixed aggBts Unllsted IV0)Strnent* Marketv•lue Ag at 1 January 2024 Revaluation As al 31 De¢¢rnber 2D24 3,486 13901 3,096 Not book ¥ue A5 al 31 ember 2024 As at 31 DttAmber 2023 3.096 3,486 AJI invesfment assgts Ere held in the U 12 Debtoys 2024 2023 Trade debtor5 ¢)ther debtor8 Prepayments and accrued incom¢ 3,223 1.9[6 2.661 7.793 14.678 1,021 15,899 Pago 15
The Blonde d'Aqultslne Breeders Society of Grnat Br?tsln Llmlted Notss to the Flnancial Statements for the Year Ended 31 December 2024 fnuad 13 Credltorn: Amounts falling du• wlthin one J*ar 2024 2023 T¥ade creditors Taxation aftd socral ser#Jrity Ae¢ruals and deferre4 incorne 1,877 7,517 320 12,444 20,281 1,650 3,327 14 Memb•r4' Ilablllty The tharty is a private company limited by guarantee and consequently does not have Share capital. Eath of the mernber8 is liable lo conlributs an amount not exceeding £5 towards the assèts ot the ¢haiity in the event of liquidation. 1S Relatsd partles ControlllTr9 •nlSty I mernbers of the charity hava pa their gubscripbon5 for Ihe year are eftirfed to one vote 8t all tharity meetings. Related paty trnnsactJon8 The charity paid È24.200 to Pedigree Livestodr Services Ltd during the year 12023." £24.2001 for the admin15tration of the charity and £633 for travel expen. Andy Ryder 18 a director and shareholder ol Pedigw LiiRstock Serwce8 Limited. 16 AnalyJ16 of fund$ Other r•cognked galns 1 losse At 1 JanuAry 2024 At31 Deeember 2024 Incoming rè8ourc•s Resource eXTrded Qenernl Fund8 unStriCted income fund 128,745 44,241 145.6011 13901 126,995 Page16
Th• Bknnde (fAqultaing 8r•edors Society of Qreat 8rttaln Llmlted Notes to the Flnanclal Ststsments lor the Year Ended 31 December 2024 c0n¢Mlld Prforperlod Atl January 2023 Incomlng resour¢e8 Re$ourc•s •¥pended Other recognl8ed In109¢8 At31 December 2023 General Fundx Unrestricted incom8 hjnd 127,650 45.446 (46.8571 2,506 12B,745 17 Net a•8•ts by fund VnTrstrlet•d Funds Total Fund$ 2024 Total Fund8 2023 Intangible assets Tangible assets Investments Current 8SWs Creditorg". Amounts falling due within one year Net assets f,125 1.237 3,096 124,864 13.3271 126,995 1,125 1.237 3,096 124.864 13,327) 126.995 3,486 145,540 (20,2811 12B,74S Prfor portod Unro•trfjcted Funds Total Funda 2023 Total Funda 2022 rangible a98ets Investfflents Current assets Creditors.. Amounts falling due thin one yvar ass 3.486 145,540 120,2811 728.745 3.486 145,540 120,2811 128,745 980 132,116 15.4661 127,650 Page17