The Border and Lakeland Holstein Club Reglstration number: 517442 Annual Report and Flnanclal SLqtements 31 December 2025 dOdd&co Th• Bonlor and Lakèland Holgtsln Club Contents Referen¢0 and Adrnini¥tstN• Detsils Trustees. ￿Port TnJsle8s' responsibillll&s Indepgndtrnl examinerfs rewt Stat&ment of finanualaclwibgs Bakin¢è sheet Notes to the finandal statements The Bordor and Lakeland Holstqln Club Rehrence and Adrnlnl$trativ• D•talls Charlty Tramo Tho Boftler and Lakoland Holsleln aub Charity registration numb•r 517H2 Prfnclpal offl Inglewc¥Jd H¢)u8e Calthwarte PENRITH CA11 9RE R•pIStor￿ offlce Inglewood House Calthwalts PENRITH CA11 9RE Trust￿5 N Brough (resigned 25 March 20261 T F Chester M Wilson D H(￿9son H Pritchard G Lucas {appointsd 25 Marth 2026) S•¢Mlarl•s H Wilson fRes￿ned 31 Marth 2025) B Grtr•nh8￿h IAppointed 31 March 20251 A¢¢ounthnt Dcild & Co Limited FIFTEEN Rosehill Montg)mery Way Rosehill Estste CARLISLE CA12RW Page 1 Tho Border and Lak•land Holst•ln Club Trnstws. Report for th• Year Endod 31 Décember 2025 The trust88s p￿ent their rwrt on the financkql ststements of the Trust for th& year ended 31 Decemb&r 202S. The financial statements have been prèpared in accordan¢e ¥Alh the accounting poliues set out in notes to thg accounts and comrAy ihe th8rity's governirvJ document. Ihe Charibes Act 2011 and A¢¢ountiro and Reporting by Charit￿S.. Ststem•nt of Recommènded Practice applicab￿ to tharities preparing thésr 8¢xounts in accord8ne8 with the Finana81 Reporb"ng Standar(l in the UK and Republic of Ireland. STRUCTURE, GOVERNANCE AND MANAGEMEKr Govomlng Documont The tntst Was aStatllsh8d by a Trust Dead dated 29th Mwch 1999 and was regi8tered wllh lh8 Charity Cornmissloner in accordan￿ wEth the Chariknes Act 2011. Appolntm9nt ol Tru6ts0s Trustses aré 8PPOirtéd in line with trust deed, at ihe Annual Gèneral Meeting. Rlgk Asse￿￿Or The tnjstees review the risk f¥¢ing the Trust on a r8gular basis. They do noi considèr that there are any sKJnrfi¢ant rfsks currenuy faong Iha charity. Public B•nefft 8taternent Tha InJsts88 havg paid due ward to the Charity Commission'8 publk banefft guldance. OBJECTIVES AND ACTMTIES The aim in the financAal PBrityJ 18 to rnaintain rnemb8tshlp throuth rnntinuod promotion of thè Club and so promote thè Bread to the benefft of members through affiliation to HUK. Ml88lon Statemènt The objects for wh￿h the dub is estaillghed are:. (A} The prornotlon of Agricu￿[8 by ibe engagernenl, PTomotlon and Improv8mgnl of the breeding of Holstoin and Frthian in thg Untted Klngdom wlh ref8renc9 to thè County of Cumbrla ￿Jt not Conffin￿ thereto. IBI To assist in pron￿lIng the charitable obj8cls of Holstein UK. (Cl To promote sg18# by A￿t￿n under Ru￿S ofthe Soci8ty (DI To encoLKag6 the k8ÈrAny of oificial milk rn¢x)rdlYvJs and genelc d8ts. {E) To arran￿ educational fvnctKJns 8$ are considerè£J n8c8ssary for #dvancemont of the oblectfves of the Club. (F) To do all such other Ihiw¥Js a5 are necessary for th• attainmentofthe Club's objeclivos. ACHIEVEMENTS AND PERFORMANCE The Club has con*"nued to rnairrtaln 8 f8ity constarit ievgl of rrombernhip da$￿1• th• nation81 trond of redurirvJ numb8rs of d8iry raM￿rS. Finanualtythe tlub has made a surplu8 In funds, causng a small tr)crease in thè ovarall reservas. FINANCIAL REVIEW R980Nes Policy Income rec8ivgd by th& trust Is Inves￿ by th8 trustees And Is availab18 to be used by the tnJ¥l lo furthgr the CoMn￿n objecths. Page 2 The Bord•r and Lak•land Holsteln Club Tru8te•s' Report for th• Yoar Ended 31 De￿Mb9T 2025 Movgmonts on Rosoui¢g9 The principle source offunding during the year was the income received from ¢ommissi?n due from ihe aucuons. along wth $ubsuiptions. Outgoing resources have beon expanded on judglw competition8, social events. educational aclivib.ès and sètretsries honorarium amongst others. Flee reserves 81 the year end were £69,675 12024: £65.9341. Approved by th& Truste￿ on 25 M*d) 2￿26 and S#jr￿ on their behaw by. ruslee Pagg 3 Th8 Bord•r and Lakgland Holsteln Club Trusto•8' R•8ponsibilitios in relatlon lo tha Flnanclal Statements The truste88 are responsible for preparing th¢ Tmstees. Rewt arvj the financaal ststgments in a￿￿￿Tr¢e ￿th apF4icable law and United KirvJdom A¢cr)unling Standards. The law applicabltr to chgrities in England and Wales requires th8 trustees to prèpart fmnd81 statements for e8ch finane4al year which gNe a and f8ir vw of the sts18 of affairs of the charity and of the incx)ming r8sourcgs and appli¢8b"on of resources of the tharity for that peric4J. In preparing the9e flnanci81 statsm8nts, Ihe trustees are required lo.. select suitable accounting policaes and then apply them consistentl￿, observe the mgthL¥Js and princiF4es in th• Charities SORP,. make judgements and $$tSmat8s that are rea50nabl& and pwdènt st8t& whether applicabla a¢o)unting standard3 hav$ been followed. subject lo any materi81 departur68 disrkned and explained in the finanaal ststements: and preparé Ihè finBncAal slatem8nts on the going con¢•m bBSiS unless it is inappropriate kn piesumo that the charity will conlinue in busines5. The trustees are resrA)rnsible lor keepiw Proper accounlirwj re￿r(l$ thot disdose with reasonable ac¢ur8¢y at any lime the financial position of the charity al￿ enabte them lo ensure that the financial ststements compty wth th8 Charitles Act 2011 as am8nded by the Charities Act 2022, the Charty IAccounts and RgpLirtsl Regulatsong and lh8 provisions of the trust deed. They are re8ponslbl• for safeguar