Date..
6 March 2025
Ottr Refr. 30693￿m1jD
Your lief..
271147
R.T. MARKE
& Co. Limited
The Charity Commissxon for England and Wales
POBOX211
Bootle
L20 7YX
CHARTERED ACCOUNTANTS
AND BUSINESS ADVISORS
69 High Street
Bldeford, Devon EX39 £4T
Tclephone.. 01237472332
FaK'. 01237 470221
E-mail.. office@rttDark&eo.uk
Website.. wI￿v.rtmarke.efj.uk
Dear Sir
British Cattle Breeders Club Ltd
Services
On behalf of the above named, we enclose accounts for the year ended 30
September 2024.
Accounts Preparatlon
B￿sineSS GroMoh
succession Plgnning
Tax Planning
RiskA55es5rnent
Deceased Estste Ser%ryces
Q>mputerConsultancy
VAT Preparabo
Pa)Yoll Burea
Cashtlow FO￿¢15￿
GTantApplieation$
K0, PerfonnaneeAnalysis
Yours faithfully
Charity Commission
R T MARJ(E & CO LTD
?7AIIP 2825
THE ONE STOP
BUSINESS SHOP
Recorded Received
Regi*erea in England
No. 04563475
Rwstered Offiee".
69 High Stree¢
Bidefor
Devon EX39
Office5 in Bideford
and Exeter
Alistofdire¢ttt5
tOMPlly5rew5teredoffite
ICAEW
CHARTERED
ACCOUNTANTS
Business
Partner
www.rtmarke.co.uk
Exceeding Expectations
Part ofthe SUMER
6." Group

REGISTERED COMPANY NUMBER: 00480001 IEngland and Wales)
REGISTERED CHARITY NUMBER: 271147
British Cattle Breeders Club Ltd
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 30 September 2024
R T Marke & Co Ltd
Chartered Accountants
69 High Street
Bideford
Devon
EX39 2AT

'British Cattle Breeders Club Ltd
Contents of the Financial Statements
for the Year Ended 30 September 2024
Page
Report of the Trnstees
IDdependent Examiner's Report
ststemellt of FRnandal Actlvitles
Ba14nce Sh¢¢t
9 to 10
Notes to tbe Flllandal Statements
11 to 16
Detalled Statement of Fillanci￿ A¢tivAtie$
17 to 18

'British Cattle Breeders Club Ltd (Registered number: 00480001)
Report of the Trustees
for the Year Ended 30 September 2024
Th¢ trustees who are also directors of the cbarity for the purpos&s of the Compat)xes Aet 2006, present their report with
the financial siatem¢nts of the charity for the year ended 30 Sept¢mber 2024. The trustees have adopted tbe provisions
of A¢¢ounting and Reporting by Cbarities= Statement of Recommended Practice applicable to charities preparing thexr
accounrs in aecordancc with the Financial Rcporting Standard applicable in the UK and Republic of Ireland (FRS 102>
(effective l January 2019).
OBJEcfTVES Af4D ACTIVITJES
ObJe¢tive$ aims
To improve the breeding of livestock by pro￿OI1￿g knowledge, by ¢ollecting, collatillg and distributing available
inforniation and data of practical and scientific tnterest, by promoting the exchange of all such tnfornution and dats
amongst breeders of cattle at home and overseas, aud by doing all otber things incidental or condu¢ive to the attaintnent
of these objects. To fith these objects by ensuring a eontinued balance behveen pra¢ti¢ality and scien¢¢ in every
objective with focus on the ell¢ouragement of both ¢xp¢rience and youth throughout both the strllctur¢ and activiti¢s of
the club.
The principal fi￿dItig sour¢¢s for the charity ar¢ m¢mbers' subscriptions, conference fees and sponsorship.
The main objectives for the ycw were to nm a successful conference alld rnBintsin membershtp nutnber5 in the face of
finallei￿ prcssur¢s in thc agricultLtral sector.
Pag¢ I

'British Cattle Breeders Club Ltd (Registered number: 00480001)
Report of the Trustees
for the Year Ended 30 September 2024
ACHIEVEMENf AND PERFORMANCE
Charitable activitle5
The conwany is a r¢gi5teied charity and ¢xists to injprtrve th¢ breedtng of livestock by prnmoting kuowledge* al￿ by
collecting, collating and disttibuÉing the available infom)ation. In th¢ financial year in question the Club ran a successfi
onference and produced th¢ proceedings (called the Digcstl which was widely c1￿￿]ated electronically with a f¢w
copies printed and posted to those mernbers without email acc¢s& The website Contains Tecent Digests and past Digests
Conti￿￿¢ to be added from our archivc.
Our membership is curr¢ntly 290. A decrea5¢ in membership on 2023. a large iucrcase Wds seen in 202112022, mainly
due to all sponsored place5 and ￿11 paying del¢gates (not students or spcakers) given memb¢rthip as part of thc 2022
virtual conference's. A large nu]nber of th¢se have not rellew¢d We dont think this should be seen as a negative, w¢
know that there are a number of d¢l¢gates who attend the conference that only wish to join the club for the year that they
attend. Since Covid th¢r¢ have been chaDg¢s withill the members tljrough retireJneDt from the it￿UStry and illdusty
personnel moving companics, rnayb¢ into other areas of a￿]CU]bj1e altogether and therefore the m¢mbership is no longer
required. Going fonvdrd we believe these membet5hip numbers are Dwr¢ r¢alistic with a physical conference.
The 2024 cotsferenee ￿$ a huge success, Wlth just around 270 peopl¢ ill attendattce, Si￿lIar attendance numbers to the
pre-covid conftr¢we's. Thc presentstions available to view aft¢rwards on tbe 'ta]kiDg slides site, for D]ember8 and
delegates.
The AGM wès held on Tuesday evelling of the conference. There Wds a simitar tsU￿be[ of attendees tt) the AGM as in
previous years.
The Dig¢st publÈcation was produ¢ed again thts year. but was enjailed to m¢mb¢rs. aud delegates as a PDF rather than
printillg, with a few copies pIinted and posted to those Jnembers without en]ail access. The Digest is also available to
view oll charity's w¢b5ite.
Th¢ Cattle Breeder magazine supported the club in their winter issue Mryth a confrr¢nce prevÈew newsl¢tter alld a post
conf¢ren¢¢ article in the Summer issue, where we provid¢ the content. The conunittce have been rnore active on digital
platfom]s along with Sending E-Newsletters and w¢bsite updaies to k¢¢p m¢mbcrs updated rcgu]arly.
Followiug on from the virttml eonfcrence we have..
- Worked witb the BSAS (Britisb Society of Animal Science) on the Str John Harntnond Award (Sir Jobn Hatnuwnd was
a founder of the BCBC). The awdrd is presented in April at the BSAS confereDc¢, the winner is due to speak at the 2025
confcrencc. BCBC. eontribut¢ £250 towards the mon¢tary prize award￿ io th¢ recipient of the award.
- Attended the UK Beef Expo in April and the UL Dairy Day in septell￿¢r with a tabletop stalhd to promote the club
and eonference.
Summary of the rne45ures used to asse￿ perform4llcelsuee￿S of &¢hievements
Siiccess 18 rn¢asured through delegat¢ and member feedback rec¢ived from th¢ conftrence, which relates to th¢ content
of ihe 2024 eonferenc¢ aud its r¢levance to the itthtry. The consisteney of th¢ Club members, re]atin8 to renewed
members and new members over the yw is monitored plus the members not rellewed and the reasons WtLy. The
on5iStency of ihe delegate nutnbers attending the eODftr¢nc¢ is also assessed.
FiTranci81 effect of slgll1fica￿t ev¢Dts
The conferencc surplits this y¢ar was £30,245 which then assists thc running of the club for the next year. There were no
other sigthifieant flnancial events during ttle year.
Factors likely to sigttificantly affect the fmanelal perform8nce or posfitAo
The most Significant risk facing the clwitys f￿ancial performance is low conf¢r¢n¢¢ attendance due to the current
economic CIEn￿te. The Trustees are woiking hard to maiDtaill attendau¢¢s by marketing and injproviug tbe conferen¢¢
offerins.
Page 2

' British Cattle Breeders Club Ltd (Registered number: 004811001)
Report of the Trustees
for the Year Ended 30 September 2024
FNATrJCIAL REVIEW
Investment pollcy and objectives
The cbarity inv¢st5 Its Surplus fi￿dS in a Sbawbrook ba]Jk savings accounL a low risk tnvestrlleDt considered to bE
appropriate for its requirements. The Teturn on this was reviewed during the year tn question and was considered to be
satisfactory.
Reserves pollcy
The net incoming resource for the year amounted to £5,455 (2023 - net expendithwe of £6.0741 all of which was the
amount attributable to general reserve4 whicb now stand a¢ £36.196 (2023- £30.741).
The Trust¢¢s ¢onsider th¢ charity's fi￿dS to be adequate to fillfil it5 charitsble objectives.
managemellt committee hav¢ ¢stablished a policy whereby sutplu5 fiumls not conllnitted are to be held as
unrestricted fund5.
FUTURE PLANS
The clubs aims and objectives are to ¢ontinue pre5entillg and distributing awdilablc iDforEDation and data of practical aod
scientific interest to the industry to improve the brecding of liv¢sto¢k. The activities through which tb¢se ainLS and
objectives can be met are the annual coDf¢ren¢e where papers are presented by scientists, veterinarialls, bre￿¢r5 and
industy representatives. with the pre5¢nce of lttternatiollal speakers.
To continue the prO￿￿tIOn of knowlcdge with the Dxgest publication dtstributed shortly after the con(erenc¢. Further
PFOrnOtion of knowledg¢ to a wider audience is available electronically. This is done through wsits to reseawh facilities
and fam)s, where practital. and further collaboFation with other UK based scientific orgallisations.
The charity Trust¢es' Continue to add individual experiences. ktjowledge and guidance to the club, enabling the club to
move fonvard, influencing new ideas in prottkotiug knowledge through the means available. Pr¢vtous activities are
reviewed on a re￿lar basis with adju9t￿ellts uwd¢ required io suit the charity's nee(Lg.
STRucfuRE, GOVERNANCE AND MANACEMENT
Governlng doeun*nt
Thc organisation is a ¢haritsble company limited by guarantee, incory70rated 00 24 M8Tch 1950. The company was
¢stablished under a Memorandum of Association which establish¢d the obj¢ct5 and powers of the cbaritablc company
attd is governcd under its Arti¢les of A550ciation. la the event of the compazly being wound up members are requircd to
contribute an amount not cxcccding £1.
R¢crUItn￿nt and appointment of Comn￿ttee Illembers
Members of the Management Comtnittee are Dominated and appointed at the annual general meeting. M¢rnbers serve for
a four year term b¢foI¢ resi￿}llg and can be reappoxnted to serve 2 s¢colld t¢ruL
OrgAnis4tion*l $trn¢thre
The ManagerneDt Con]rnittee meet a minimum of thr¢e time5 per year when major decisiolls coneemitig the club are
made. The day to day runDing of the club is delegated to the compally secretAry, Ms Heidi Bradbury.
Induction and trAiDing of new trkn$ts¢$
Prior to attending thcir first managcment committee meetin& new trnstees are provided wilh the following documents..
Memorandum and Arti¢l¢s of Association of the British Cattle Breeders Club Ltd
British Cattle Breeders Club Ltd Management Cornmittee Rules, Collvcntions attd Standing Orders
British Cattle Breeders Club Ltd Byelaws
Roles and Re5POtlsibilities of the British Cattle Breed¢rs Club Ltd Offkce Bearers and Meeting Procedures
CC3 Chariry Commtssion for England & Wales Respollsibilities of Clwity TEllStees
Minutes of previous managemerlt committee EneetÈllg5
Expenses Clai￿ fot
Conflict of Interest Policy & D¢claration of Interests.
Page 3

' Britisb Cattle Breeders Club Ltd (Registered number: 00480001)
Report of the Trustees
for the Year Ended 30 September 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Key manag¢ment remuneratio
The directors consid¢r th¢ Management con￿ltte¢, who are also the Club's trust¢¢S, to b¢ th¢ key management
persotjnel in charge of directing and controlling the Club. All directors give their time freely and no diiector received
rcmuneration in the year. Details of directois, expenses alld related paty tra￿$actiOns are disclosed ill Dotes 6 and 12 to
the accounts.
The charity had no stsff during the year.
Publ1¢ beneIit statement
As tn￿￿eS of the charity w¢ hav¢ ¢otnpLied with th¢ duty in Se¢tiOTh 17 of the 2011 Clwities A¢t to hav¢ due regard to
guidauee published by tbe Charity Commt&qiOJL
The charity aims to link practical cattle bre¢ding with scien¢¢, to improv¢ the quality and prodllctivity of cattle breeding
to b¢n¢fit UK dairy and beef production by means of a conference, farm walks and publications and via electronic
communication including 50¢ial media and n¢wsl¢tt¢r.
Piiblicatsons are circulated to rnembers, sections of the a￿lcUlt￿81 industy and tbe libraries of the universities and
agricultural colleges as well as published on the itJt¢rnet. This Anfom)ation is provided free of charge to agricultural
coll¢ges, and so benefits the public by broadening access to infomjation that improves the qualitative and qllantitative
aspects of UK beef and dairy production.
Rlsk management
The trustees have a duty to identify and review the risks to which the charity is ￿poSed and to ¢nsurt appropriate
controls are in plac¢ to provide reas(Fnabl¢ assurallee against fraud and error.
The management con]mittee has co]￿UCted its own review of the nwjor risks to whi¢b the ¢lJaTity is exposed and systems
have been established to mitigate those risks. Illten￿l Iisks are minimized by th¢ implementation of pro¢¢dures for
authorization of all tra]]sactions and projecES and to ensure consistent quality of delivery for all operational aspects of the
Ch￿Itable company. These procedures Are periodically reviewed to enswe tbat tbey still meet the needs of the cbarity.
The usual policy of the cbarity is to put iti place insurance to cover costs in the event of a conference being cancelled.
REFERENCE AND ADMTNISTRATtVE DETAILS
Registered Compan}, llumber
00480001 (England a[￿ Wales)
Regtstered ChxrSty nullther
271147
Reglstered office
Und¢rhill Fami
Glutton Bridge
Earl Sterndale
Buxton
Derbyshirc
SK17 ORN
Pag¢ 4

. British Cattle Breeders Club Ltd (Registered number: 00480001)
Report of the Trustees
for the Year Ended 30 September 2024
Trustoes
Mr A King Chairn]an
Dr A Bro￿￿ Vic¢-¢ha(rmau
Mr B Hamn Past-chaim)atJ
Mr A Dodd Treasurer
Mrs K V Ashmore
Dr K Ball
Mr J D K BaJ]ks
Dr H J Butmiug (appointcd 23.1.24)
Mr l R Davie5
MEGfFell
MrMEGue
Mrs K Hoar¢
Mr B J McConaebi¢
Mr A Quinlley
Mr R Williams
Mr A Wilson
Mr C Ask¢w {r¢s]￿led 23.1.24}
Mrs A Hughes (resigned 23.1.241
Company Secretary
Ms H Bradbury
Iodependent Exr4mlner
Edward Meardon FCA
R T Marke & Co Ltd
Chartered A¢¢ountants
69 High Street
Bideford
Devon
92AT
President
Mr D Sillclatr
Page 5

"British Cattle Breeders Club Ltd (Registered number: 00480001)
Report of the Trustees
ror the Year Ended 30 September 2024
RESPONSIBILITIES OF THE DIRECTORS
The ditectors are responsible foE preparing th¢ ArLnual Report and the fujancial statements in accordance with appli¢able
law and United Kingdom Generally Accepted Aceoulltitig Principles.
Co￿panY law T¢qUI￿$ th¢ dir￿tOrS to prepare fmancial statenKnts for each financial year wtsich give a tn* and fa
view of the state of the affairs of the charitable compauy as at the balance shcet daic and of its incoming resources and
application of resources. including income and expenditur¢, for the fillancial year. In preparing those financial
StateEllellts, thc manageETrent committee Should follow best practice and..
$eleei suitable accounting policies and th¢n apply them ¢onsisiently,
nuke judgements and estimates th8t are reasonable and pNdent' and
prepare the fllhancial statements on the going concern basis uttless it is inapproprt2te to as6urnc that the company will
continue on that basis.
The directors are responsible for maintaining proper accounting records which disc105e with r¢asonabl¢ accuracy at ally
time the fEnarLcial p051tion of the charitable company and to enable them to ensure that the fitmncial statements comply
with the Companies Act 2006. The managen￿LI Committ¢e is also r¢sponsible for safeguarding the ￿sets of the
charit2bl¢ ¢ompaThy a[￿ h¢n¢e for taking reasonable sleps for the prevention and detection of fraud aud other
irregularities.
The dirwtor5 aT¢ also r¢spon5ibl¢ for the maintenance and integrity of the coryorate and financial information included
on the companys website.
This report has b¢¢n pffpared in accordance with the special provisiojL8 of Part 15 of the Companies Act 2006 relating
to small compat)ies.
Approved by order of the board of trustees on 21 Jantwy 2025 and signed on its behalf by..
Mr A King- Tn￿te¢
Page 6

'Independent Examiner's Report to the Trnstees of
British Cattle Breeders Club Ltd
Independent examiner'5 report to the trustees of Brltlsh Cattle Breeders Club Ltd ('tbe Comp8Dy')
report to the charity trustees on my examination of the aceowiis of the Company for tbe year ended
30 September 2024.
Responsibllities and basis of report
As the charitys tNstecs of th¢ Company (and a150 its directors for tbe purposes of ¢ompany law) you are responsibl¢ for
the prepavdtion of the accounts in accordance with the r4uirements of the Cornpanies Act 2(N)6 ('the 2006 Ace).
Having satisfied myself that the accounts of thc Company are not r4uired to be audited ll[￿er Part 16 of the 2006 A¢1
artd are eligible for independent examinati024 1 report in respect of my exatnination of your Charitys accouttts a5 wried
out under Scction 145 of the Charities Act 2011 I'the 2011 Ace). In carrying out my exartitDatioll I bav¢ followed th¢
Dxrections given by the Charity ComtlliS5ion under Section 145(51 (b) of the 2011 Act.
llldependent examlner's statement
I bave CO￿leted my ¢xamination. I confinn that no matters have come to my attention in connection with the
examination givitig me cause to beli¢v¢:
accountiog Eecords were not kept in respeet of the Company as required by Section 386 of the 2006 Act" or
the accotmts do not accord with those records,. or
the auounts do not comply with the aceollllting requirements of S¢ction 396 of the 2006 Act other thau any
requirement ihat the accowits give a true and fair view which is not a nutter considered as part of an independent
ex2min8tion,' or
the accounts havc not been prepared in accordance with the metbods and principles of the Statement of
Recommended Practice for accou￿tIng atMI r¢porting by charities (appltcable to chatitiES prepari￿8 th¢2r accounts
in accordaDCC with th¢ Financial Reporting Standard applicabl¢ th¢ UK and Repub]&c of I[elat￿ IFRS 102)).
I have no concerJ]s a[￿ have com¢ a¢ros5 no other matters in connection witb th¢ exaTTJination lo which attention should
be drawn in this report in order to enable a proper uud¢rstaudiug of the accounts to be reached.
Edwdrd Meardon FCA
R T Marke & Co Ltd
C]wtered Accountants
69 High Street
Bidefoid
Devon
EX39 2AT
5 March 2025
Page 7

. British Cattle Breeders Club Ltd
Statement of Flnancial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 30 September 2024
2024
Unr¢stri¢ted
fund
2023
Totsl
Notes
INCOME AND ENDOWMENTS FROM
Cbarltable actiTr7ti¢5
Charttsble aetivlties
66,2116
50,773
Investment income
67
193
Total
66,273
50.966
EXPENDITURE ON
Charltable aetivldes
Chtiritsble aciivities
57,854
54.450
Other
2,964
2.590
Total
611,818
57,040
NET INCOMEI(EXPENDITURE)
5,455
(6,074}
RECONCILIATION OF FUNDS
Total fi￿dS brought forward
3D,741
36,815
TOTAL FUNDS CARRIED FORWARD
36,196
30,741
CONTINUING OPERATIONS
All income and expendtture bas arisen from continuing activities.
The notes forni part of these fll￿￿IaI stst¢rncllts
Page 8

' Britisb Cattle Breeders Club Ltd (Reglstered number: 00480001)
Balance Sheet
30 September 2024
21124
UnrtStricted
fund
2023
TotAI
fimds
Notes
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank
470
39,279
3,632
32.886
39,749
36,518
CREDITORS
Amount5 falling due within one year
(3,553)
(5,777)
14ET CURRENT ASSETS
36,J96
30.741
TOTAL ASSETS LESS cifRRENT
LIABILITIES
36,196
30,741
NET ASSETS
36,196
30,741
FUNDS
Unrestricted fimds
10
36,196
30,741
TOTAL FUNDS
36,196
30.741
The charitable company is entitled to exernption audit UJLder Section 477 of th¢ Compallie5 Act 2006 for the year
ended 30 September 2024.
The members have noi required the company to obtain an audit of its f￿ancial statements ftir th¢ year end¢d
30 September 2024 in accordance with Section 476 of the Companies Aci 2006.
Th¢ t￿￿￿¢S acknowledg¢ thcir responsibilities for
{*)
enswing that the charitable Company keeps accoullting records that comply with Sectiotjs 386 and 387 of the
Companies Act 2006 and
preparing ftnancial statements which give a ttue al￿ fair view of the state of affairs of the charitabEc eomparty 88
at the end of each financial year and of its surplus or deficit for each financial year accordance with the
requirements of S¢¢tiou$ 394 and 395 and which otherwise collkply with the requir¢ments of the CoTE]pauies Aet
2006 relating to fuJan¢ial State￿ents, so far as applicabl¢ to the charitable company.
Ib)
The notcs forni part of tbese financial staternents
Page 9

. British Cattle Breeders Club Ltd (Registered llurnber: 00480001)
BAlance Sheet- continued
30 September 2024
These financial statements have been prepared in #ccordADce witb the provisions applicable to charitable companies
subject to the small companies r¢girne.
The fiDancial staÉernents were approved by the Board of Trustee5 and autly)ris¢d for issue on 21 January 2025 and were
sigrled on its behalf by.
Mr A King- Trustee
Mr A Dodd- TNstee
The notes forni part of these finBncial statements
Page LO

. British Cattle Breeders Club Ltd
Notes to the Financial Statements
for the Year Ended 30 September 2024
ACCOUNTING POLICIES
B&sis of prep8ring the fin#Lcial statements
The financial statemenrs of the charitable COTnpany, which is a public benefit entity under FRS 102. have b¢¢n
prepared in accordance with the Charities SORP IFRS 102) 'A¢counting and Reporting by Charities: Statement
of Recommended Prd¢tice applicable tr) clwities preparing their ac¢ounts in acctsrdance witb the Finaticiat
R¢portillg Siandard applicable in the UK and R¢publie of Ireland (FRS 102) leffectiv¢ l January 2019),.
Financial Reporting StaI￿ard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Irelalld, aDd the Companies Act 2006. The financial statements have been prepared under the histOTi¢al cost
convention.
The Club is a registered charity and so achIeve￿entS cat]not be measured by noThnal COTDmercial criteria of profit
and loss. Accordingly, in Ord￿ to give a ttue and fair vi¢w tbe dir￿t0￿& have applied the provisions of sectio
396(4) of the Cojnpanies Act 2006 and bav¢ presented a Statement of FiDan¢ial Activities instead of a profit aT
loss account. Thss has been prepared ill a¢¢ordau¢¢ witb the SORP and in the OPiDion of the directws better
reflects the special natllre of the Club's aciivities.
British Cattle Br¢¢ders Club Ltd is a charitable compaThy, registered in England and Wales. It As a publi¢ b¢n¢fit
entity.
The pres¢ntstioD currettcy of the finaucial statements is the Pound st￿ling (£).
The principal accountLII8 policies adopted in the preparaiion of the financial statements are set out b¢low attd
remakn unciwiged from the previous period, and also hav¢ b¢en coDsistently applied witbin the 5am¢ accounts.
Income
All ineojning resouTC¢S ar¢ ￿nCIllded on the Statement of Financial Activities when the charity is l¢gally elltitied
to the ill¢oJue alld the amount can be quaThtifLed with reasonable accuracy. Th¢ followillg specific policies are
appli¢d to particular categories of incorne..
Voluntary income is receiv¢d by w&y of donations and gifts and is in¢luded in full iti the Staternent of Financial
Activities when receivable.
Donated services alld facilities #re included at the value to the Charity where tbis can be quantified. The value of
servic¢s provided by voluntecrs has not been included in these accounts.
Inv¢strnent incorne is included w*Len rec¢iv&ble.
No illCOElliDg resou¥¢es arc included ill the Statement of Financial Activities llet of expeDditur¢.
Resources expended
Expenditure is reeognised on an ac¢nJal basis as a liability is incurred. Expendit￿re includes VAT which cannot
be fully re¢ov¢red, alld is repotted as part of the expenditure to which it r¢latcs:
Costs of generating fi￿dS compris¢ th¢ eosts ￿0¢lated with attractEDg voluntary incom¢ and the costs of
ndraising.
Charitable expenditure comprises those ¢osts incuLTed by the cbariry in the delivery of its a¢tiviti¢$ a[￿ scryices
for its beneficiaries.
Support costs compris¢ those costs ￿lated but not dir¢¢tly attributable. to cbaritabl¢ activities.
Support costs are apportioned on the basis of seCre￿ial tin%.
Governance costs comprise the cost associated with r¢glllatory and compliance matters including conjpiling ihe
Charity's financial statements.
Pagell

- British Cattle Breeders Club Ltd
Notes to the Financial Statements - continued
for the Year Ended 30 September 2024
ACCOUNTING POLICIES- contlnued
Tanglble rued assets
D¢prwiatlQFi IS provided at the following annual rates in ord¢r to write off each asset over its eslimated usefi
life.
CoEW)uier equipment
Straigbt IzDe over 3 years
Tangible fixed a58¢ts ar¢ $lxt¢d at Cost (or deemed costl or valuation less a¢curnu]ated depreciatioll and
c¢umulated impairment losses. Cost includes costs direcily attributable to ti￿Ing tbe a5S¢t capable of operating
as intended by management.
Taxatlon
The charity i¥ exempt fromcorporation tax on its charitable activities.
Fwid accounting
Ullr¢stricted fu￿d9 are avp4ilable for use at th¢ discretion of the ttustees in fi￿h¢rance of the general objectives of
the clwity.
The charity had no restricted or designat¢d funds dutiug th¢ year.
Going eorteern
HaviDg regard to th¢ oharttys anticipated fijttre revenue5 atMI ¢08ts including repayment of debt wbeie
appropriate, together with thc ¢xp¢ctcd availability of working capitsL the trustees ¢onsid¢r th8t it IS Appropriate
to prepare the fina[￿la1 statements on the going conc¢rn basis.
Fixed asset ittvestments
Fix¢d asset iDVe5tll￿nts are stated at D￿rket value.
INVESTMENT INCOLIIE
2024
2023
Inv¢strn¢nt income and interest rweivable
67
193
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 41
Direct
Costs
Totals
ctwitable activities
39,883
17,971
57,854
Page 12

' British Cattle Breeders Club Ltd
Notes to the Financial Statements - continued
for the Year Ended 30 September 2024
SUPPORT COSTS
Clharithble
activities
Governance
Costs
Totals
Other resourcc5 expended
Charitabl¢ activities
2,964
2,904
17,971
17,971
17971
2,964
20,935
Support Costs, included in the abov4 aE¢ Is follows:
21J24
2023
Other
r¢soutcc$
expended
Charitable
activiti¢s
Total
activities
Total
actiNities
Insurance
Sundry
Telephop¢
Postage and stationery
Secr¢thrial fees
Bank charges
Contribution to Sir Jolm Hammond award
prize
SuDdry
Secretarial f¢es
Accountancy
IrLdepeDdeDt Examinels fe¢5
638
638
88
338
1,427
14,843
387
790
212
235
913
14,136
254
338
1,427
14,843
387
2SO
13
1,856
895
200
2SO
13
1,767
610
200
13
1,856
895
200
2,964
17,971
20,935
19,38
TRUSTEES, REMUNERATtON AND BETr4EFITS
Thcrc were no ￿￿tee$, r¢muneration or other benefits for the year ended 30 s¢pt￿nb¢r 2024 nor for tb¢ y¢ar
ended 30 S¢ptember 2023.
Tru$tees' expenses
There were no trnst¢e5' expenses paid for the year ended 30 Septenther 2024 nor for the year ended
30 Sept¢mber 2023.
Page 13

' British Cattle Breeders Club Ltd
Notes to the Financial Statements- continued
for th¢ YeY4r Ended 30 September 2024
COMPARATIVES FOR THE STATEMENT OF FtNANCLiL ACTIVITIES
Utsre5tricted
fimd
INCOME AND ENDOWMENTS FROM
Charltable activities
Charitsble activities
50,773
Investment income
193
Total
50,966
EXPENDITURE ON
Charltable aCti￿tieS
Clwirable activiti¢s
54,450
Other
2,590
Total
57.040
NET INCOMEI(EXPENDITURE}
(6,074)
RECONCILtATION OF FUNDS
Total fiuids bIouglLt forW￿d
36,815
TOTAL FUNDS CARRIED FORWARD
30,741
TANGIBLE FIXED ASSETS
Comput¢r
equipment
COST
At l October 2023
Disposats
200
(2011)
At 30 September 2024
DEPRECIATION
At l October 2023
Eliminated on disposal
200
(20(J)
At 30 Septembcr 2024
NET BOOK VALUE
At 30 Septenjber 2024
At 30 Sq)tertther 2023
Page 14

' British Cattle Breeders Club Ltd
Notss to the Financial Statements- colltinued
for the Year Ended 30 September 2024
DEBTORS: AMOUNTS FALLING DUE WITHtN ONE YEAR
2024
2023
Trdde debtors
Pr¢payments and aeerued ittcome
197
273
3,210
422
4711
3,632
CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2024
2023
VAT
Accrued expenses
516
3,037
432
5.345
3,553
5.777
io.
MOVEMENT IN FUNDS
Net
ovement
in funds
At
1.10.23
At
30.9.24
Unrestrleted ￿ndS
General fund
30,741
5,455
31196
TOTAL FUNDS
30,741
5,45S
36,190
Net movetn¢nt itt fi]nd4 illcluded in the above are as follows..
Incomillg
r¢sources
Resources
expended
Movement
UDre5trieted funds
General fill
66,273
(60,818)
5,455
TOTAL FUI+lDS
6fj273
(60,818)
5,455
Compararfves for movenwnt ID funds
Net
vement
At
1.10.22
30.9.23
Unrestricted thnds
General fijnd
36,815
(6.0741
30,741
TOTAL FUNDS
36,815
(6.074)
30,741
Page 15

' British Cattle Breeders Club Ltd
Notes to the Financial Statements - Continued
for the Year Ended 30 September 2024
io.
MOVELIIENT IN FUNDS- continued
Comparative net movement in fi￿d5, in¢lud¢d in th¢ abov¢ ar¢ as follows".
Incoming
r¢50urc&s
Resources
eXpeE￿ed
fvloycmellt
in fiwds
Unrestricted fuDd$
General fi￿d
50,966
{57,040)
(6,0741
TOTAL FUM)S
50,966
(57,0401
(6,0741
General fimds are donations and other incoming resources receivable or generated ftir th¢ obJ￿ts of the charity
without further specifie putpose and whieh the charity may use for its purpose at its discretion.
RELATED PARTY DISCLOSURES
In the year the company was charged a total of £23,562 (2023 - £22,807) by Ms H Bradbury. the Compalky
Secretary. This amount ¢ompri$¢d s¢cretaTial f¢es and telephone expeD5es of £18,894 PR costs of £3,617,
postage attd stationery costs of £373, travel costs of £179. and other costs of £499. At the bala￿e sheet date
£2.017 (2023 - £1.900) was outstanding in respect of these transactions.
No expeuses were paid to the tsustees.
12.
MEMBERSIIIP
The eompatty is linjited by guarnttee alld doe8 not have a share capitsl.
In thc cv¢nt of the Company being wound tsp. the members of tbe company are liable to contribut¢ Éo any
deficiency there rnay be. providitig the contiibution shall not excecd £1 pcr m¢mb¢r.
Past members I¢tain tbeir liability foi one year after their membership bas lapsed.
The wtal number of members at 30 S¢pt¢JDb¢r 2024 was 290 (2023 - 394).
13.
EMPLOYEES
There were no employees dwing the year.
Page 16

' British Cattle Breeders Club Ltd
Detailed Statement of Financial Activities
for the Year Ended 30 September 2024
2024
2023
INCOME AND ENDOWMENTS
tnvestmeDt lllcome
Investnwit ineome and interest receiwabl¢
67
193
Cbaritable activitie5
Conferenee receipts and membersl)ip
subscriplions
Sponsorship of eonference
23906
42JOO
25.086
25.687
66,206
50,773
Total Incoming resourc
66,273
50.966
CbarlÉ8ble Aetiviti&s
Conference expenses
PR c4)sts
The Digest and newsletter costs
Websitc costs
Secretarial fees
Other travel
Bad debts
27,002
9,305
674
883
1.856
238
{75)
26,426
7,167
837
934
1.767
279
250
39,883
37,660
Support Costs
Charltable activities
Insuranc¢
Sundry
Telephonc
Postage and stationery
Secretarial fees
Bank dwges
Contributioll to Sir John Ham[[￿nd award prize
638
88
338
1,427
14,843
387
2511
790
212
235
913
14,136
254
250
17,971
16,790
GOVe￿anCe costs
Sundry
Secrctsri41 fees
Aceountancy
Independent Exarniner's fees
13
1,856
895
200
13
1.767
610
200
2.590
This pag¢ does not fornj part of the Sta￿tOry financial stalements
Page 17

' British Cattle Breeders Club Ltd
Detailed Statement of Financial Activities
for th¢ Year Ended 30 September 2024
2024
2023
Total r¢3ource5 expeDdcd
60,818
57.040
Net incornel(expendiknre)
S,45S
{6,0741
This page does not forni part of the statutory financial stst¢m£nts
Pag¢ 18