AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr Rodney Armsliong- President
Mr John Walson Past President
Mr James Waterhouse- President
Elect
Mr Robert Cornish - Junior President (Appointed 12 May 20251
Elect
Othèr officials
Mr lan Palrick_ Business Coordinator (Appointed 12 May 20251
Mr Johll Hunter- Honorary President
Mr Colin Christophers- Honorary President (Appointed 12 May
20251
Mr David Heasman - Honorary President IAppointed 12 May 20251
Charity number Iscotlandl
SG007015
Prlncipal address
1 Racecourse Road
Ayr
Ayrshire
Uniled Kingdom
KA72UP
Accountants
Azets
3 Wellington Squaie
Ayr
Ayrshire
United Kingdom
KA7 1EN
Solicitors
Lockharts Law
12 Be¥esford Terrace
Ayr
Ayrshire
United l('ngdom
KA7 2EG

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
CONTENTS
Pag•
Truslees, report
Accountants, report
S181emenl ol financial activities
Balance sheet
Notes to the finanaal staternents
6-15

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their annual report and financial statèments lor the year ended 31 Oe¢ember 2025.
The financial 51aternenls have been prepared in accordance with the accounting policies set out In note 1 to the
rinancial slalemenls and comply with the Charity's gtsveming document, the Charilieg and Trustee Investment
(Scollandl Acl 2005, the Charities AccoLJnts (Scotlandl RegLJlations 2006 las 8mendedl and "Accounting an¢S
Reporting by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Slandartj applicable In the UK and Republic of Ireland IFRS 1021 las
amended for accounting periods commencir)g from 1 January 20161
Objectlves and activities
The Ayrshire Cattle Society ol G￿3t Britain and Ireland continue5 to pursue the aims and objectives as laicj out in
To maintain the PLJrily of the breed known as"Ayrshires" and lo foster, prtsmote and improve the
breeding of Ayrshire cattle in Ihe United Kingdom ol Great Britain and Northern Irel8nd and the Republic of
Iieland.
To ¢ollecl venfy, re9lSter and preserve the pèdigrees of the said cattle and olhei useful information relaling to
them whi15t maintaining standards of production and conformation. To promote exhibtlions, shows and events.
To receive subscription5 and other payment5 in return for publications and, or services provided by the society."
These airns and o)bjeclives shall be managed by a Council to be eleeled by membership in General Meeting.
Councilmen to be elected on the basis of the odd number Districts in one year and the even number Oistricts the
next. Each elected Councilman to serve a pèriod of two years and be eligible lo serve for a lurther two years rf
re-elected.
The Worfd Ayrshire Fedeialion Conference look place as part of the Society's activitiès, standing in contras110
the usual Annual Conference.
The Office Bearers of the society are Palr()n, Honoiary Presidents, a Piesident, President-Elect. Junior
Presidenl-ElÈct and Business Coordinator.
There have been no material changes in the society objectives since the last ieport.
Achievements and perfomiance
Flnancial review
The sooiety's investment policy is lo maximise total returns through the use of professional fund rnanagers.
Investment portfolio valuations have decreased at the end of Detetnber 2025.
No material uncertainties related to events or cO￿ditIOnS that may cast signlficant doubt about the abilily of the
harily lo continue as a going concern have been identified by the trustees.
Structure, governance and management
The charity is conliolled by il's governing document, a deed oy trust, and constilules an unincorporated charity.
The Trustees who served during the year and up to the dale of sign8ture of thÈ financial slalements were..
Mr Rodnèy Armstrong - President
Mi John VQ3150n- Past Piesidenl
Mr James Waterhouse- President Ele
Mi Robert Cornish Junior President Elect
Mr Andrew Broadley- Past President
Mr. A Lawrie
Mr J Hunter
IAppoiT7ted 12 May 20251
(Resigned 12 May 20251
(Resigned 12 May 20251

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees, report was approved by the Board of Trustees.
Mr Rodney Am)strony - Prèsidtnt
President
Dated ..1 i ...og....Lc7. IL,

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
ACCOUNTANTS, REPORT TO THE TRUSTEES ON THE PREPARATION OF THE
UNAUDITED STATUTORY FINANCIAL STATEMENTS OF AYRSHIRE CATTLE SOCIETY
OF GREAT BRITAIN & IRELAND FOR THE YEAR ENDED 31 DECEMBER 2025
In order lo assist you to lulfil your duties undeT the Charities Act 2011, we have prepared for your approval the
financial statements of Ayrshire Cattle Society of Great Britain & Ireland for the year ended 31 Decembei 2025,
which cornpri5e the 5taternenl ol financial aclivilies. the 5umrnary income and expenditure account and the related
nole5 frorn the charity's accounting records and from Information and explanations you have given us.
This report is made lo the charity's Trustees, as 8 bDdy, in accordance with the terms ol our en9agemenl letter
d31ed 16 March 2023. Our work has been undertaken 501ely lo prepare lor your approval the financial statements of
Ayishire Cattle Society of Great Britain & Iieland and slate those tnatter5 that we h3ve agreed lo state to the
chanty's Trustee5, as a body. in this report in accordance with ICAEW Technical Release 07116 AAF. To the lulle51
6xlenl pe￿itted by law. we do not accept 01 assutnè responsibility lo anyone other than Ayrshire Cattle Society ol
Great Britain & Ireland and the charity's Trustees as a body. for our work or lor Ihi5 ieport.
It is your duty lo ensure that Ayrshire Cattle Society of Great Britain & Ireland has kept adequale accounting records
and lo prepare statutory financial slatetnenls that give a true and fair view of the assets. liabilities, financial position
and deficit of Ay15hire Cattle Society of Great Britain & Iroland. You consider that Ayrshire Cattle Sc>ciely of Great
8rilain & Ireland is exempt from Ihe stalutory audit reqLJiremenl for the year. and is not required to obtain an
independent examinerfs report.
We have not been Instructed lo cairy out an audil or a review ol the finanoial slalements of Ayrshire Cattle Society
of Great Britain & Ireland For this reason, we have not verified the accuracy or completeness of the accounting
records 01 inforrnalion and explanations you have given to us and we do not, therefore, express any opinron on the
slalulory financial slatements.
Azets
3 Wèllinglon Square
Ayr
Ayrshire
KA7 1EN
Date.

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestrieted Restrictèd
funds
funds
2024
2024
Total
2025
2024
Notes
Income from=
Donations and legaGie5
Charitable activities
Other trading activilies
Investmenls
45.204
64,545
68.010
41,294
45,204
64.545
68.010
43.303
40 044
68,728
383,487
45,391
40,044
68,728
383,487
47,743
2,009
2,352
Totsl income
219.053
2,009
221.062
537,650
2,352
540,002
Expenditure on..
Raising funds
Chantable activities
Olher expenditure
90.378
163.651
15,776
1.487
247
91,865
163.898
15,776
355.879
158.806
15.162
90
497
355.969
159.303
15,162
Total expenditLrrè
269,805
1,734
271,539
529,847
587
530,434
Nei gainslllossesl on
inveslrnenls
2.484
13791
2,105
343
3,081
3,424
Net incomellexpenditurel and
movement in funds
148.2681
11041
148.3721
8,146
4.846
12,992
Rè¢on¢iliation of funds..
Fund balances at 1 January
2025
939,206
71,766
1,010.972
931,060
66.920
997,980
Fund balance$ at 31
December 2025
890,938
71,662
962,600
939,206
71,766 1.010.972
The slatement of financial activities includes all gains and 105ses recogriised In the year. All income and expenditure
denve from continuing activities.

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Notes
Fixed assets
Intangible assets
Tangible assets
Investment property
Investments
12
8.750
2.122
625,000
309.429
2.596
625,000
367.085
14
945,301
994.681
Current assets
Stocks
Debtors
Cash 31 bank and in hand
1.965
28.323
48.57S
2.528
40.734
43.213
16
78,864
86,475
Creditors: amounts falling due withln
ong ygar
17
161,5651
170, 1841
Net current assets
17,299
16,291
Ttyt•l a$$ets less ¢Ufrent liabilities
962,600
1,010.972
The funds of the Charity
Restricted Income funds
Unrestrided funds
19
18
71.662
890.938
71766
939.206
962,600
1.010.972
The financial statements weie approved by the Tiuslees on
Mr Rodney Armstrong - Piesident
Prèsidènt

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting policies
Charity information
Ayishire Cattle Society ol Great Britain & Ireland is 3 cattle society
1.1 Accounb"ng convention
The financial statements have been prepared in accordance with thè Chaiily's governing document, the
Chanlies Act 2011, FRS 102 The Financial Reporting Standaid applicable in the UK and Republic ol Ireland
and the Charities SORP Accounting and Reporting by Charities.. Statement ol Recommended Piactice
applicable to charities preparing their aGGoun15 in accordance with the Financial Reporting Slandaid
applicable in the UK and Republic of Ireland IFRS 1 Q21 The Charity is a Public Benefit Enlily gs defined by
FRS 102
The Charity has taken advantage of thè provisions in Ihe SORP Yor charities not lo prepare a slalement of
cash flows.
The financial slalemenls are prepared in steding. which is the functional currency of the Charity. Monetary
atnount5 In these financial slalements 2re rounded to the nearest £.
The f1nancial slatemenls have been prepared under the historical c05t convention. tmodified to include
Investment pioperties and Gertain Iinancial instrurnents at fair valuo. The principal accounting policies adoptèd
are set out below.
1.2 Going concern
Al the litne of approving the Iinancial statements, the Trustees have a reasonable expectation that the Charity
has adequate resources to continuè in operational existence for the foreseeable future. Thus the Tru51ees
continue lo adopt the going concern basis of 8c¢ounling In preparing the financial stalemenls.
1.3 Charitable funds
Unrestrioted funds are available for use al the discretion of the Trustees in furtherance of their charitablÉ
objectives.
Restricted funds are subject to specific conditions by donors or grantors 2$ to how they may be used. The
purposes and uses of the restricted funds are set out in the note5 to the financial stalemenls.
1.4 Incoming resources
Incotne is recognised when the Charity is legally entitled to it aftei any performance conditions have been
tnet, the amounts can be weasured reliably. and It is probable that income will be received.
1.5 Resources expended
Liabilities are recognised as expenditure as soon as there is a legal or construdive obligation committing the
charity to that expenditure, it Is piobable that a transfer of economic benefits will be required in settlement and
the atnounl ol the obligation Gan be measured reliably. Expenditure Is accounted for on an accruals basis and
has been classified under headings that aggregate all c05t ielated to the category. Vvhere costs cannot be
directly allributed lo pariiculai headings they have been allocated to activities on a basis con515tenl with the
use of reSoUr￿s.
1.6 Intangible fixèd assots other than goodwill
Intangible assets acquired separately from a business are recognised al cost and are subsequently tneasured
at cost less accurnulated amortisation and accumulated Impairment losses.
ArNortisalion Is re¢ognised so as lo write off the c051 or valuation ol assets less their residual values over their
useful lives on the following bases
Website
20°/o on cost

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting policiès
(Continued)
1.7 Tangible fixed assets
langible fixed assets are Initially measured al cost and subsequently measured al cosl 01 valuation, nel oif
depreciation and any Impairment losses,
Depreciation is recognised so as to write off the cost or valuation ol assets less their residual values over their
useful lives on the f(Jllowing bases-.
Plani and equipmer)I
Fixtures and fittings
Computers
20°/o Oll Cost
10°/o reducing balanGe
20°/D on cost
The gain or Ioss arising on the disposal of an asset is deterTnined as the difference between the sale
proceeds and the carrying value of the asset. and is recognised in the statement of financial activities.
Items of expenditure ¢0sting less than £250 are not capitalised.
1.8 Investment properties
Investment property, which is property held to earn rentals andlor for capital appiecialion, is initially
recognised at cost, which inclLJdes the purchase cost and any directly artributable expenditure. Subsequently
it is measured al lair value al the reporting end date. Any aggregate surplus or deficit arising from changes In
market value is transferred to unre5tricled funds.
1.9 Fixèd asset investments
The society Invests in shale5 and securities on recognised stock exchanges. Investment descisions are made
by the society's Investment Manager, Smith & Williarnson.
Fixed asset investments are initially tneasured al transaction price excluding tian5action ¢osls, and are
subsequently measured at fail value al each reporting date Changes in fair value are recognised in net
incomellexpenditurel foi the year Transaction costs are expensed as Incurred.
A subsidiary is an enlily Gonlrolled by the Charity. Control is the power to govern the f1nancial and operating
poIiEie5 01 the entity so as lo obtsin benefits from its activities.
Investments in subsidiaries are included at G051. No adjuslmenl lo market value is Included in the financial
statements for he SLJbsidiries.
1.10 Stocks
Stocks are stated at the lower of cost and eslimaled selling price less costs lo complete and sell after making
due allowances for ob501ele and slow moving ilerns.
1.11 Retsrement benefits
Payments to defined contribution retirement benefrt schemes are charged as an expense as they fall due.

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2025
Donations and legacies
Unre$trictsd Unrestricted
funds
funds
2025
2024
SubsGriplions
Catile Service contribution
World Federation contribution
Advertising recharge- Cattle SeNce
Sundry incorne
29.292
8,600
2,519
535
4.258
24.680
8,600
2,515
420
3.829
45.204
40.044
Charitsble a¢tivities
202S
2024
Entry fees
64.545
68,728
Income from other trading activities
Unrèstricted Unrestricted
funds
funds
202S
2024
Clas51fication income
Promotion income
Conference income
27.023
13.006
27,981
28.126
15.293
340.068
Other trading activities
68,010
383,487

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Inv85tments
Unrestricted Restricted
funds
funds
2025
2025
Total
Total
2025
2024
Rental Income
Income from Ljnlisted investments
Other interest receivable
lllteresl receivable
36.775
2,367
2,031
121
36,775
4,376
36,775
9,693
2.009
2.140
1.275
41,294
2,009
43,303
47,743
For the year ended 31 Docèmber 2024
45.391
2,352
47,743
Raising fund5
Unrestricted Restricted
funds
fund$
2025
2025
Total
Total
202S
2024
and
Classification costs
Confcronce costs
Meeting expenses
Promotional expenses
26,886
33.183
1.605
28.704
26,886
33,183
1,605
30,191
27.863
299.763
2.576
25,767
1,487
Fundraising and publicity
9Q.378
1.487
91,865
355.969
For the year ended 31 Dècèmber 2024
Fundiaising and publicity
355,879
90
355,969

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
haritable activities
2025
2024
Staff costs
Rent and rates
Insurance
Telephone
Repairs
HLJntei Dairy Consutting
Office equiprnent rental
Telereg fees
27,505
8,774
4,393
1,887
7,979
12,570
11.440
29.680
26,250
8,024
4,194
2.345
7.195
16.371
11.483
28,912
k 11
Postage and stationery
Sundry expenses
Travel anl subsistence
Fixtures and fittings depreaats'on
Computer equipment depreciation
Bank charges
Interest paid
2,406
1,472
10,720
236
240
1.436
23
2,724
3.139
7.647
237
24Q
4,921
120.761
123,682
Share of govemancè costslsee note 81
43.137
35,621
163,898
159,303
Analysis by fund
Unre51ricted funds
Restricted funds
163,651
247
158.806
497
163.898
159,303
For the year endèd 31 Dg¢ember 2024
Unrestricted fijnds
Restricted funds
158.806
497
159,303
10-

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Support costs
Support Govemance
Gosts
costs
2025
2024
Accountancy fées
ALJdit fee
Legal and professional
Pedigree Livestock Services
2.900
2.900
3465
13.000
5,764
13,392
31,428
8.809
31.428
8.809
43,137
43.137
35,621
Analysed befvrfeen
Charitable aclivrties
43,137
43,137
35,621
Trustees
There were trusloes. expenses paid in the year ended 31 December 202S of £3,000 12024 - £4,500). The
expenses relate lo travel costs reimbursed for trustees, during the year.
10 Employees
The average monthly numbèr of employees during the ye81 Was".
2025
Number
2024
Number
Employment costs
2025
2024
Wages and salaries
Other pension costs
26,198
1,307
25.000
1,250
27.50$
26,250
There were no employees who ￿e￿ived iemuneralion of £60.000 or greater during the year.
There were no employees whose annual remuneration was more than £60,000.
11
Taxation
The charity is exempt from lax on income and gains falling within section 505 of the Taxe5 Act 1988 01 section
252 01 the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo its oharilable objects.

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
12 Intangible fixed assets
Webslte
Cost
At 1 JanLJary 2025
Additions - separately acquired
8.750
At 31 December 2025
8.750
Amortisation and impaimionl
Al 1 January 2025 and 31 December 2025
Carying amount
At 31 December 2025
8.750
At 31 Decembei 2024
13 Tangible fixed a55ets
Flxtures and
fittings
Computers
Ttstal
ost
At 1 January 2025
Disposals
36.101
7,003
15,8071
43.104
15,807)
Al 310ÈcÈmber 2025
36,101
1.196
37,297
Deproclatlon and impairment
Al 1 January 2025
Dèpreciation charged in the year
Eliminated In respect of disposals
33.743
236
6,763
240
15,8071
40.50S
476
15,8071
Al 31 Decembér 2025
33,979
1,196
35.175
Carrying amount
At 31 December 2025
2,122
2.122
Al 31 Decèmbei 2024
2.357
239
2.596
12

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14 Invèstmènt property
2025
Fair value
Al 1 January 2025 and 31 December 2025
625.000
The fair value of the Investment property has been arrived at on the basis of a valuation cairied
out on 31 December 2025 by the tiuslees,. The valuation was made on an open m8rkel valLJe
basis by reference to markel evidence of transaction prices foi Similar pioperties.
15 Fixed asset Investments
Listed
Other
investments Investments
Totsl
Cost or valuation
At 1 January 2025
Addilions
Valuation Changes
Disposals
282.085
280,543
2,105
1408,6331
85.000
68.329
367,085
348.872
2.105
1408.6331
Al 31 Decernber 2025
156,100
153,329
309,429
Carrying amount
At 31 December 2025
156.100
153,329
309.429
Al 31 DeGember 2024
282.085
85.000
367.085
2025
2024
Other investments comprise".
Notes
Investments in subsidiaiie5
21
153,329
85.000
16 DÈbtors
2025
2024
Amounts falling due within one year..
Trade debtors
Amount5 owed by fellow group undertakings
Other debtois
Prepayments and accrued Income
21.026
275
3.348
3.674
20.241
3.323
17,170
28.323
40,734
13-

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
17 Creditors.. amounts falling duè within one year
2025
2024
Other taxation and social security
Trade creditors
Accruals and deferred income
887
47.023
13.655
540
26.760
42.884
61.565
70.184
18 un￿StrICted funds
These are un1È51fided funds which are material lo the Charity's activities made up as follows..
At 1 January
2025
Incoming
resources
Rèsour¢e5
expended
Gains and
losses
At31
Dècember
2025
General Fund
Flank Renshaw Piomolional
Fund
General knnds
861,395
218,476
1275,5041
727
805,094
77,811
577
12781
5.977
1,757
79,867
5.977
939,206
219,053
1269,8051
2,484
890,938
19 Restricted funds
The reslricled funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they rnay be used.
Movement in funds
Incoming
Fio$our¢e$
rssour¢es
oxpanded
Balan¢tr at
1 January 2025
Galns and
1ts5ses 31 Dpcember
2025
Breed Development
71.766
2.009
11,7341
13791
71,662
The purpose of the Breed Development fund Is to maintain the puiity of the breed known as ' Ayrshires ' antl
lo foster, prornole and improve the breeding ol Ayrshire callle in the United Kingdom ol Great Bril8in and
Northèrn Ireland and the Republic ol Irel8nd.
14

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
20 Related party transactions
During the year ended 31 December 2025, admini51ralion fees of £8,60012024.' £8,600) were charged lo
the wholly owned subsidiary, Cattle Servicès (Ayrl Limited.
Al 31 December 2025. arnounls due from Cattle Services IAyrl Limited tolalled £275 12024.. £3.3231.
Included within amounts due from the subsidiary Is a loan balance ol £nil12024.. £nill. Durin9 the year. a
loan wa5 advanced lo and fully repaid by the subsidiary Interest of £2.01912024. £nill was received In
respect of this loan.
Othei recharges in the year between Cattle Services (Ayrl Limited included Income of £1,090 12024..
£21,406) and advertising recharges of £53512024.. £4201
21 Subsidiaries
Delails of the Charilvs subsidiaries at 31 December 2025 are as follows".
Name of undertaking
Registered
office
Naturè ol business
Class of
shares held
°/ts Hèld
Direet Indirect
Cattle Services (Ayrl Limited 3 Wellinglon
Square, Ayr,
Ayrshire. KA7
1EN
Cattle brèeding services
Ordin8ry
100.00

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
31 December 31 December
2025
2024
GENERAL FUND
INCOME AND ENDOWMENTS FROM..
Voluntary income
Sub5Griplions
Cattle servi￿ contribution
Donations
World Federation conliibulion
Advertising iechaige - Catue Setvice
Sundry incotll8
29.292
8,600
119
2,400
535
4,258
24,680
8.600
115
2.400
420
3,829
45.204
40,044
Other trading activities
Classification income
Promtstion IN￿rne
Conference Income
27,023
13,006
27,981
28,126
15.293
340,068
68,010
383,487
Investment in¢ome
Rents received
Other interest re¢eived
Dividend income
Interest re￿Ived
36,775
36,775
1.791
2,140
4,714
1.275
40,718
42,764
Charitable activities
Entry fees
64,545
68,728
Total income
218.477
535,023
EXPENDITURE ON:
Fundraising trading= c05t of goods sold and othgr ¢o$ts
Classification costs
Conference costs
Meeting expenses
Promotional expenses
26,886
33,183
1,605
28,704
27.863
299,763
2,576
25,677
90.378
355,879
16

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DEGEMBER 2025
31 Decer77bèr 31 December
2025
2024
Charitable activitie5
Wages
Social security
Pensions
Rent snd rale5
Insurance
Repaiis and maintenance
Hur)ler Dairy Consulting
Office equipmenl rental
Telereg lees
Telephone
Postage and stationèry
Sundry expenses
Travel and subsistence
Fixlures and fittiT)gs depreciation
Cotnpuler equpiment depieciation
Interest paid
Bank charges
26.198
25,000
1.307
8,774
4,393
7.979
12,570
11,440
29.680
1.887
2,406
1,472
10,720
236
240
23
1,436
1,250
8.024
4.194
7.195
16.371
11,483
28,912
2,345
2,724
3,138
7,647
237
240
4.921
120,761
123,681
Governance costs
Piofe55ional lees
Audit lees
Accountaney fees
Pedigree Livèstock Setvice5
30.903
4,718
13,000
3.465
13.392
2,900
8,e09
42,612
34.575
Other resouraces expended
Publicity & prornotion expenses
15,776
15.162
Totsl expenditure
269,527
529.297
GENERAL FUND NET INCOMEIIEXPENDITUREI
151.0501
5,726
17_

AYRSHIRE CATTLE SOCIETY OF GREAT BRITAIN & IRELAND
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
31 Docember 31 Dècember
2025
2024
FRANK RENSHAW PROMOTIONAL FUND
INCOME AND ENDOWMENTS FROM..
Dividend Incotne
576
2.576
576
2,576
EXPENDITURE ON..
Legal and professional fees
278
549
Total •xpènditurè
278
549
FRANK RENSHAW PROMOTIONAL FUND NET INCOMEII EXPENDITURE)
298
2,027
BREED HERITAGE FUND
INCOME AND ENDOWMENTS FROM..
Dividend Income
2,009
2,402
2,C>09
2.402
EXPENDITURE ON..
Promotion expenseg
Legal and pitsléssional fees
1,487
247
90
497
Total expenditur•
1,734
587
BREED HERITAGE FUND NET EXPENDITURE
275
1.815
TOTAL NET INCOMEIIEXPENDITUREI
150,4771
9,568
18-