## **Shetland Cattle Herd Book Society Year Ended 31st December 2025 Receipts and Payment Account** 

|**RECEIPTS**<br>Donations<br>Registrations and members<br>Sales<br>Bank interest<br>Other<br>Total income<br>**PAYMENTS**<br>Books, stationery, advertising and subscriptions<br>Herd book<br>Semen store<br>Donations<br>Entertainment<br>Website development and expenses<br>Goods for resale<br>Finance and administration expenses<br>Accountancy fees<br>Bank charges<br>Total expenditure<br>**Surplus/(Deficit) for the year**<br>Opening Bank Balance<br>Surplus for year<br>Closing Bank Balance<br>**Represented by:**<br>Bank Account - Royal Bank of Scotland<br>Bank Account - Bank of Scotland|**£**<br>**£**<br>165.50<br>8,809.00<br>610.00<br>216.11<br>40.00<br>9,840.61<br>450.60<br>1,184.02<br>591.66<br>-<br>200.00<br>176.40<br>-<br>6,138.72<br>804.00<br>42.50<br>9,587.90<br>252.71<br>2025|£<br>£<br>146.24<br>8,442.26<br>1,053.00<br>323.94<br>100.00<br>10,065.44<br>915.10<br>2,098.80<br>573.96<br>-<br>560.00<br>1,670.49<br>557.60<br>6,788.43<br>1,236.00<br>-<br>14,400.38<br>(<br>4,334.94 )<br>2024|£<br>24,621.43<br>252.71<br>24,874.14<br>20,291.09<br>4,583.05<br>24,874.14|
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## J Eunson 

Mr J Eunson 

Date: 01/05/2026 

Without conducting an audit, we have prepared the income and expenditure account from the books, records and information provided by the society treasurer. 

The A9 Partnership Limited 

13/05/2026 THE A9 PARTNERSHIP LIMITED Chartered Accountants