Charity registration number SC028218 (Scotland)
Company registration number SC012107 (Scotland)
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
R K Graham
J A Corrie
E Wilkinson
J Taylor
R Wilson
A Lawson (President)
A Coaker
J Cowie
D Henry (Chairman)
H Bunning
J McHugh
R E Kirk
R W Ross
J Smith
J Loxton
R Adams
P Colbear
J Stoyles
H Ryman
Secretary
Mrs C M Cormack
Charity number (Scotland)
SC028218
Company number
SC012107
Registered office
5 South Gyle Crescent Lane
Edinburgh
EH12 9EG
Independent examiner
Lea Brash BA CA
Johnston Smillie Ltd
Edinburgh
EH12 9EG
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
CONTENTS
Page
Trustees report
1 - 2
Statement of Trustees responsibilities
3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 December 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019)

Objectives and activities

 

The objectives of the company in the year under review were that of the promotion of the breed of Belted Galloway cattle. The company is recognised as a charity by HM Revenue & Customs.

    

The charity aims to achieve its objectives by:

 

 

 

 

Achievements and performance

 

The main activities are the registration of pedigree cattle and the processing of transfers of ownership. As part of the Society’s modernisation programme an increasing number of these activities are performed online, a service valued by the membership. Other activities include the promotion of the breed, which is carried out by a variety of means including advertorial features in the national agricultural press and a presence at major agricultural shows. This aspect of the Society’s work is expensive and Council is aware of the effect of increased costs on the accounts. Close fiscal supervision will ensure the Society’s funds are used to best advantage.

Financial review

 

Income continues to be generated from a variety of sources, the main sources being member subscriptions and herd book entries. Income has increased overall in the year by 13% to £82,405 (2022: £72,898).

 

There was a surplus of £10,620 for the year to 31 December 2023 (2022: £2,801). Funds brought forward were £102,176, and the charity holds £112,176 of net funds at the year end.

 

The aim of the Board is to achieve a small surplus each year and maintain the Society’s present level of funds. To this end, the investment policy is to invest in fixed interest Treasury Stocks and other low to medium risk investments.

 

The market value of investments has increased from £48,806 to £50,344 over the year. The investment in a fixed term deposit account remains unchanged. Both investments are in line with the charity’s low to medium risk investment policy.

Risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
Structure, governance and management

The company is limited by guarantee, is a Scottish registered charity and is recognised by HM Revenue & Customs as a charity. The administration of the company is carried out by the Secretary under the direction of the Board of Directors and the Office of the Scottish Charity Regulator. The directors are the charity trustees.

 

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

R K Graham
J A Corrie
E Wilkinson
J Taylor
R Wilson
A Lawson (President)
A Coaker
J Cowie
D Henry (Chairman)
H Bunning
J McHugh
R E Kirk
R W Ross
J Smith
J Loxton
R Adams
P Colbear
J Stoyles
H Ryman

Directors are appointed at the Annual General Meeting each year. Every director is elected on the basis that they are responsible for the management of Belted Galloway Cattle, that they understand all the issues connected with the keeping of Belted Galloways. They must have a substantial fund of experience in both cattle keeping and the running of the Society. Each appointed must be nominated and seconded by their fellow members and must give a resume of their relevant experience to the AGM at which they hope to be elected.

 

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute a sum not exceeding £10 in the event of a winding up.

The Trustees report was approved by the Board of Trustees.

D Henry (Chairman)
Trustee
Dated: 18 September 2024
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
STATEMENT OF TRUSTEES RESPONSIBILITIES  
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -

The Trustees, who are also the directors of Belted Galloway Cattle Society of U.K. and Eire Ltd. for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the Trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
- 4 -

I report on the financial statements of the charity for the year ended 31 December 2023, which are set out on pages 5 to 14.

Respective responsibilities of Trustees and examiner

The charity’s Trustees, who are also the directors of Belted Galloway Cattle Society of U.K. and Eire Ltd. for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Lea Brash BA CA
Relevant professional body : The Institute of Chartered Accountants of Scotland
Johnston Smillie Ltd
5 South Gyle Crescent Lane
Edinburgh
EH12 9EG
Dated: 24 September 2024
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 5 -
Unrestricted
Unrestricted
funds
funds
2023
2022
Notes
£
£
Income from:
Charitable activities
3
82,375
72,890
Investments
4
30
8
Total income
82,405
72,898
Expenditure on:
Raising funds
5
174
165
Charitable activities
6
73,323
65,924
Total expenditure
73,497
66,089
Net gains/(losses) on investments
12
1,712
(4,008)
Net income and movement in funds
10,620
2,801
Reconciliation of funds:
Fund balances at 1 January 2023
102,176
99,375
Fund balances at 31 December 2023
112,796
102,176

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 6 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
13
232
-
Investments
14
50,344
48,806
50,576
48,806
Current assets
Stocks
15
5,250
4,541
Debtors
16
13,107
12,088
Cash at bank and in hand
54,606
49,682
72,963
66,311
Creditors: amounts falling due within one year
17
(10,743)
(12,941)
Net current assets
62,220
53,370
Total assets less current liabilities
112,796
102,176
The funds of the charity
Unrestricted funds
18
112,796
102,176
112,796
102,176

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 18 September 2024
D Henry (Chairman)
Trustee
Company registration number SC012107 (Scotland)
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
1
Accounting policies
Charity information

Belted Galloway Cattle Society of U.K. and Eire Ltd. is a private company limited by guarantee incorporated in Scotland. The registered office is 5 South Gyle Crescent Lane, Edinburgh, EH12 9EG. The company's place of business is Oxnam Neuk Farmhouse, Oxnam, Jedburgh, Scottish Borders, TD8 6RE.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the exemption for small charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

There are no restricted funds.

1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Voluntary income received by way of gifts or donations is included in the Statement of Financial Activities when received.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 8 -
1.5
Resources expended

Liabilities are recognised when a legal or practical obligation arises which will result in a transfer of economic benefits.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% straight line
Computers
33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Individual items of equipment costing less than £500 are written off in the year of purchase.

1.7
Fixed asset investments

Investments within the accounts are recognised at fair value which in this case is at market value. The net gains and losses arising from revaluation and disposals throughout the year are added to the Unrestricted Fund. The investments were acquired in accordance with the powers given to the trustees in the Constitution.

1.8
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Stocks

Stocks, which comprise goods for resale, are valued at the lower of cost and net realisable value.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 9 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Charitable activities
2023
2022
£
£

Herd book entries

39,632
42,848

Subscriptions & prefixes

11,264
11,209

Promotional income

6,352
7,906

Entry fees

3,788
3,872

DNA testing kits

17,950
4,316

Bull inspections

3,389
2,739
82,375
72,890
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 10 -
4

Investments

Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
30
8
5

Raising funds

Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Investment management costs

174
165
174
165
6
Charitable activities
2023
2022
£
£
Depreciation and impairment
14
-

Cost of goods for resale

3,869
3,640

DNA testing costs

17,714
8,080

Bull inspection costs

1,823
3,820

Donations & prizes

2,267
2,361

Post, telephone, stationery & advertising

7,882
8,320

Meeting & dinner expenses

3,372
3,497

Database, computer & website expenses

5,588
3,995

Show expenses

3,025
3,401

Belted Galloway News

3,033
4,659

Sundry expenses

559
449

Secretary's fees & expenses

20,888
20,756

Insurance

1,053
890
71,087
63,868
Share of governance costs (see note 7)
2,236
2,056
73,323
65,924
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 11 -
7
Support costs allocated to activities
2023
2022
£
£
Governance costs
2,236
2,056
Analysed between:
Accountancy fees
2,236
2,056
8
Net movement in funds
2023
2022
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
14
-
9
Trustees

The following Trustees received remuneration from the Charity in relation to their services as bull inspectors and reimbursement of travel expenses:

 

2023    2022

£ £

 

R Adams 706      758

J Corrie     -     615    

E Wilkinson    314     55    

R Wilson    79     288

D Henry     -      481

J McHugh    208     -

 

The trustees are considered to be the Key Management Personnel.

 

 

10
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
11
Independent Examiner's Remuneration

The Independent Examiner's remuneration constituted an examination fee of £1,930 (2022: £1,905) and £306 (2022: £151) for added accounting services.

BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
12
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2023
2022
Gains/(losses) arising on:
£
£
Revaluation of investments
1,712
(4,008)
13
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2023
1,726
4,961
6,687
Additions
-
246
246
Disposals
(1,726)
-
(1,726)
At 31 December 2023
-
5,207
5,207
Depreciation and impairment
At 1 January 2023
1,726
4,961
6,687
Depreciation charged in the year
-
14
14
Eliminated in respect of disposals
(1,726)
-
(1,726)
At 31 December 2023
-
4,975
4,975
Carrying amount
At 31 December 2023
-
232
232
14
Fixed asset investments
Listed investments
Unlisted investments
Total
£
£
£
Cost or valuation
At 1 January 2023
38,806
10,000
48,806
Valuation changes
1,712
-
1,712
Disposals
(174)
-
(174)
At 31 December 2023
40,344
10,000
50,344
Carrying amount
At 31 December 2023
40,344
10,000
50,344
At 31 December 2022
38,806
10,000
48,806
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14
Fixed asset investments
(Continued)
- 13 -
15
Stocks
2023
2022
£
£
Stock
5,250
4,541
16
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
13,107
12,088
17
Creditors: amounts falling due within one year
2023
2022
£
£
Other taxation and social security
7,810
6,824
Trade creditors
-
4,377
Other creditors
1,053
-
Accruals and deferred income
1,880
1,740
10,743
12,941
18
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2023
Incoming resources
Resources expended
Gains and losses
At 31 December 2023
£
£
£
£
£
General funds
102,176
82,405
(73,497)
1,712
112,796
Previous year:
At 1 January 2022
Incoming resources
Resources expended
Gains and losses
At 31 December 2022
£
£
£
£
£
General funds
99,375
72,898
(66,089)
(4,008)
102,176
BELTED GALLOWAY CATTLE SOCIETY OF U.K. AND EIRE LTD.
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 14 -
19
Analysis of net assets between funds
Unrestricted
funds
2023
£
At 31 December 2023:
Tangible assets
232
Investments
50,344
Current assets/(liabilities)
62,220
112,796
Unrestricted
funds
2022
£
At 31 December 2022:
Investments
48,806
Current assets/(liabilities)
53,370
102,176
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