Page 1

ISSUE

72

FEB2018

Supported by:

The Kangaroo kid

is back!

New cider competition launched

Emma takes farm education to schools


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23

25 13

21

Contents 07

11

27

Nominations sought

Kangaroo Kid is back

Event Listings

09

27

31

Emma hits the road

Duchy Suite for hire

Francis Clark

Supported by: With thanks to our commercial partners

Contacts @RoyalCornwall

The Leading Independent Regional Land & Property Auctioneers Covering Southern England The Royal Cornwall Showground, Wadebridge PL27 7JE Editor - Mr Steven Michell - 01208 817000 - stevemichell@royalcornwall.co.uk Advertising - Eleanor Mason - 01209 808118 - eleanor@eventpp.co.uk

RCAA - Mr Christopher Riddle, Secretary - 01208 812183 - info@royalcornwall.co.uk

Published by Event Partnership Publishing Limited, Krowji, West Park, Redruth TR15 3AJ

ROYALCORNWALLSHOW

01209 808118 - www.eventpp.co.uk - hello@eventpp.co.uk

VARCURN

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Another year is over and, on behalf of the Association, I would like to take this opportunity of wishing all our many members and supporters a belated happy New Year. Unfortunately, the end of 2017 was not a happy period for the showground team, following the extremely sad death of our Showground Manager, Ben Luxton, who lost his long and brave battle with depression and took his own life in November. I would like to pay tribute to someone who will be so very much missed by all of those most closely connected with the showground. Ben was 46 and his very sad loss highlights the importance of the support and care of those suffering from mental health issues. As you will see, contained within this issue is notice of the Association's AGM in the Pavilion Centre on Thursday 15 March at 3.30pm and the abbreviated accounts for the year ended 30th September 2017. We’ve experienced another successful year although very poor weather during the period immediately before and during the 2017 Royal Cornwall Show did have an effect on attendance. Full accounts for the year are available from the office on request. An exciting development in the later part of 2017 was the launch of our new Farm & Country education roadshow which is visiting primary schools to teach children where their food and drink comes from. We have also released a set of six videos about various aspects of farming and food production. You can read more about both topics within this magazine. Planning is also well underway for the very popular Farm & Country Event which will again take place over two days (20 & 21 March), welcoming some 1500 primary school children for an action packed food and farming experience. New stewards for this most worthwhile activity are welcomed. Please let us know if you would like to become involved. The 2018 Royal Cornwall Show (7 – 9 June) offers another busy event. Equine and livestock prize schedules will be available soon and forwarded automatically to all 2017 competitors. Anyone else wishing to receive entry forms, should contact Myra Langdon on 01208 814489, email; livestock@ royalcornwall.co.uk or visit the website at www.royalcornwallshow.org/competitors May I take this opportunity to remind members that subscriptions were due on 1st January with early renewal appreciated.

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AUCTION ENTRIES ARE CONTINUALLY INVITED Suitable Lots include: Vacant Residential for Improvement; Residential and Commercial Investments; ‘Also Tiles & Mosaics, Slate, Porcelain, Marble & Limestone. Fireplaces & Hearths, Kitchens & Bathrooms, Wood Flooring & more...

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ROYAL CORNWALL MAGAZINE 3


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News

Royal Cornwall Show launches

new cider competition A new competitive section is being introduced at this year’s Royal Cornwall Show to celebrate cider production. The resurgence in popularity of cider making has led to the organiser of the show, the Royal Cornwall Agricultural Association, to include competitive cider classes among the numerous competitive sections. The Cornish Cider Championships will be open to amateur and professional cider makers, with entries encouraged from potential competitors based in Cornwall and further afield. David Berwick from St Ives Cider, chairman of the newly formed cider section committee organising the championships, is looking forward to the inaugural event. “Cornwall has often been seen as the little brother when it comes to cider and I feel this competition is essential to promote the industry as a serious contender on a national, as well as an international, stage. “Cornwall’s rich heritage in the cider business needs to come to the fore once again to show the industry what we can do. Our commercial makers produce some of the best cider in the country, winning awards regionally, nationally and globally. “There is a wealth of amateur makers quietly going about their business making really good cider on a small scale. It is time we all had the chance to get recognition for what we are able to do.” A special bar will form part of the new section where show-goers will have the chance to sample a wide range of

ciders produced by the many makers based in Cornwall. It’ll be the “icing on the cake for this year’s show” for fellow organiser, Tom Bray, from St Maybn-based Haywood Cider. He said: “It will be the perfect opportunity to indulge in some of Cornwall’s famous ciders as well as discovering ciders from the smaller and newer producers. Nowhere else will you be able to try such a wide range of Cornish ciders under one canvas. “Local cider makers will be delighted with this new platform to showcase their craft to such a large audience, but I think it'll be the smaller cider makers that will benefit the most from the exposure the new cider tent will bring.“ This is not the first time cider has featured at the Royal Cornwall Show. The October 1800 event held at St Germans by the then Cornwall Agricultural Society offered a five guinea prize to the person who kept the “best cyder apple orchard”. The same prize was offered to the author of an essay which provided the “best cyder making method”. The storage of the end product proved a big hurdle for cider makers more than 200 years ago, hence the drive to share techniques. ► Full details for the Cornish Cider Championships can be found by visiting www.royalcornwall.co.uk/ competitors or by calling the show office on 01208 812183.

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ROYAL CORNWALL MAGAZINE 5


The Leading Independent Regional Land & Property Auctioneers Covering Southern England

Whether

BUYING or SELLING each member of our team is

committed to providing a friendly, professional service for all of our clients.

NEXT AUCTION DATES 19-23 March (Entries by 19 February) March catalogue available from Friday 23 February 30 April-4 May (Entries by 3 April) April/May catalogue available from Friday 6 April Further auctions in June, July, September, November & December 2018

AUCTION ENTRIES ARE CONTINUALLY INVITED Suitable Lots include: Vacant Residential for Improvement; Residential and Commercial Investments; Vacant Commercial; All Types of Land; Development Sites & Conversion Projects; Garages (lock-up & compounds); Freehold Ground Rents and the Unique and Unusual. If you are unsure whether your land or property is suitable please call us, we are here to help you.

For more information call 0345

8500333 or visit our website cliveemson.co.uk


News

Nominations sought from the public for farm diversification award

S

uccessful enterprises created on farms in Cornwall and the Isles of Scilly are encouraged to enter the 2018 instalment of the prestigious Duke of Cornwall’s Award. Previous winners have included a thatcher, bakery, sewing enterprise, farm-based education service, cheese producer and an event venue. Last year’s recipient was James Chapman who established Chapman Engineering, a farm and equine ATV attachment manufacturing business, on the family farm at Week St Mary in North Cornwall. The Royal Cornwall Agricultural Association (RCAA), who organise the annual competition which was first held in 2007, is welcoming nominations online from the public to help highlight farm-based businesses to be considered for the top prize. Chris Riddle, RCAA secretary, is hoping that the public will help unearth some hidden gems that have so far flown under the radar. “This competition is all about celebrating innovation and

entrepreneurship within our local agricultural sector. “We’ve had such a wide range of diversification businesses win the Duke of Cornwall’s Award to date, all of whom are contributing to the overall viability of Cornish and Scilly-based farms. “We know there must be many more potential winners that are out there that haven’t been brought to our attention yet and we’d love people to put forward anyone they feel could be eligible to be considered.” An online form has been set up to help with the process of accepting nominations and this can be found by visiting: www.royalcornwallshow.org/competitors/duke-ofcornwalls-award. The £1,000 cash prize presented to next year’s Duke of Cornwall’s Award winner is provided by the RCAA’s patron, His Royal Highness The Prince of Wales, along with a personally signed certificate. The winner will collect the award at next year’s Royal Cornwall Show which takes place on 7th, 8th and 9th June. Entries for the competition close on 1st March 2018.

2017 winner of the Duke of Cornwall award, James Chapman of Chapman Machinery.

"We know there must be many more potential winners that are out there that haven’t been brought to our attention yet and we’d love people to put forward anyone they feel could be eligible to be considered" Chris Riddle, RCAA Secretary ROYAL CORNWALL MAGAZINE 7


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Emma takes farm education

News

on the road

Emma Parkyn teaching pupils from Wadebridge Primary Academy inside the new education trailer

P

rimary schools across Cornwall will soon be getting a visit from a new outreach project that aims to educate pupils about where their food comes from. The Royal Cornwall Agricultural Association (RCAA), has launched the Farm & Country Days On The Road initiative to further its educational activities. The charity has run the popular Farm & Country Days at the Wadebridge showground over the past five years with more than 6000 seven to nine-year-old children attending to date to learn about farming and food production. The annual event reaches less than ten percent of the target age group each year and with a long waiting list from schools eager to be involved this new enterprise will ensure the key messages reach a larger number children. A brand new trailer has been purchased and kitted out specifically for the task. The project has been put together by education coordinator, Emma Parkyn, who recently joined the RCAA team. As a former primary school teacher hailing from a local farming family, Emma is well qualified and has already begun reconnecting the next generation with agriculture. Emma said: “This project is fun and exciting and very much needed in educating children about what farming entails.” Interactive learning resources which link with many areas of the national curriculum have been created. The mobile classroom also comes complete with a small kitchen area where children can produce their own tasty treats. “Getting stuck in and hands on is a great way for children to learn and this is reflected in everything that we do,” added Emma. Primary schools who haven’t previously taken part in the Farm & Country Days in the North Cornwall area were the first to be eligible for a visit, with the West Cornwall area being covered currently. The public will also be able to get involved as the trailer will be appearing at agricultural shows across Cornwall and Devon in 2018. ►F  or more information about the project, and if you’d like to volunteer to help when Emma visits schools in your area please visit www.royalcornwall.co.uk/education or contact Emma Parkyn on 01208 817016 or email: emmaparkyn@royalcornwall.co.uk.

ROYAL CORNWALL MAGAZINE 9


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News

The Kangaroo Kid M

is back!

att Coulter is a prolific, world-class stuntman and the Kangaroo Kid, as he’s better known, is heading west to appear at next year’s Royal Cornwall Show with his fast and furious quad bike show. The show’s main ring is a familiar stomping ground for Matt, who hails from Brisbane on Australia’s Gold Coast. He has wowed the Royal Cornwall crowds on several occasions before with his entertaining act – and he never fails to excite! Matt’s been thrilling audiences across the country with his amazing quad-bike stunts for many years. He is well known for his spectacular jumps and willingness to tackle whatever is put in his path, which could be anything buses, cars, tractors or 4 x 4s. At the age of seven Matt’s mother, Joy, bought him his first motorbike. It wasn’t long before Joy was spending her weekends taking him along to the local schoolboy motocross events and his natural ability for racing was noticed. Once quad bikes started being imported into Australia Matt became one of the first to compete in the newly

formed Australian Quad Racing Championships. After becoming Australian champion he took off for America to compete in the USA Quad Championships. Matt then went on to compete in the French, Italian and UK championships, becoming the Italian and UK Champion. It was in the UK that he made the transition from racer to showman and began appearing at events. Cornwall holds some painful memories for the Kangaroo Kid after not one, but two failed attempts to jump over a paddle steamer near St Columb Major in the early 1990s. But no stunt performer worth their salt doesn’t come complete without a very long list of injuries that they’ve sustained from pushing the boundaries. Matt’s typically dry Australian sense of humour is used to great effect during the light hearted commentary he provides during his high octane performances. Timings for main ring performances at this year’s show will be available on the website or listed within the official programme and catalogue available for purchase during the event.

ROYAL CORNWALL MAGAZINE 11


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News

Videos set to enlighten primary school children about farming and food A suite of six educational videos has been launched by the Royal Cornwall Agricultural Association (RCAA) with the aim of reconnecting children with agriculture and food production. Dairy, livestock, poultry and arable farming are among the subjects covered by the films, along with fruit and vegetable production and seafood. A number of Cornish farming enterprises and food producers feature in the videos and have willingly offered their assistance to help create them. James Kittow, a local butcher and beef farmer, was only too pleased to participate in the making of the videos, which were captured and produced by Oatey Media. He said: "It is such an important part of any child's education to understand where food comes from and how it gets on to our plates. “We had great fun filming our Red Ruby and Dexter cattle in the field as well the butchery and sausage making in the cutting plant. “We are so lucky in Cornwall because we are surrounded by food producers and I don't think there are any here who wouldn't want to help the future generations understand the journey our food takes from field to fork." This initiative is the latest in a line of educational activities that the RCAA has introduced as part of its objective to promote farming and food production in Cornwall. In recent weeks a mobile outreach educational trailer was launched by the charity that will take farming and food education into Cornish primary schools. RCAA Education Coordinator, Emma Parkyn, said: “The levels of understanding among children of how food is created has

been eroded, even in rural areas like Cornwall, so all of our efforts are targeted to help reverse this trend. “We’re passionate about ensuring the consumers of the future are more aware of how their food is produced and in turn they can make informed decisions about what they eat. “We’ll be sharing the videos with primary schools across Cornwall and the rest of the UK so that they can be utilised to enlighten pupils for years to come.” The videos can be viewed online by visiting www.royalcornwallshow.org/education/farming-foodeducational-videos. ► For more information about the RCAA’s educational work please contact Emma Parkyn on 01208 817016 or email: emmaparkyn@royalcornwall.co.uk.

ROYAL CORNWALL MAGAZINE 13


CORNWALL COMMUNITY LAND TRUST

Producing homes for locals

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Cornwall Community Land Trust is one of the most successful community land trusts in the UK. We deliver affordable homes for local people in towns and villages in Cornwall and on Scilly. Vitally, the homes we build remain genuinely affordable, for local families in perpetuity - 236 in the last 10 years, in 23 projects.

If you’re a landowner we (CCLT) would like to hear from you. There are sites throughout Cornwall suitable for affordable housing.

If you’re a landowner we would like to hear from you.

National and local Planning Policy permits rural ‘exception’ sites where a small development can meet local need in perpetuity. This also benefits landowners who get significantly more than the only alternativei.e. agricultural value. They also have the satisfaction of knowing it will be used to help local people in housing need.

You’ll be aware that young people and families face intolerable housing pressure or move away because there are no decent homes they can afford. There are alsolong-established residents who can’t find a home suitable to their changing needs. These factors erode our local communities. But you may be able to help?

A small field only used for rough grazing on the edge of a village; part of a larger field that could be developed without making the rest of the land un-farmable. A site with some buildings that are no longer suitable for farming purposes; or a site that was put forward for the Local Plan but was not allocated?

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Royal Cornwall Agricultural Association Summarised Annual Report 2017 Notice of Meeting

NOTICE IS HEREBY GIVEN that the ANNUAL GENERAL MEETING will be held at the Tregothnan Suite, The Pavilion Centre, Royal Cornwall Showground, Wadebridge, on Thursday 15th March 2018 at 3:30pm

AGENDA 1. To confirm the Minutes of the last Annual General Meeting. 2. Business arising from the Minutes. 3. Apologies for absence. 4. To receive the Financial Report for the year ended 30th September 2017. 5. To confirm the appointment of the Auditors. 6. Election of President for 2018. 7. Election of President Elect for 2018. 8. To elect 12 persons to the Council to serve for the ensuing three years. 9. Any other business.

C P RIDDLE Secretary The Royal Cornwall Showground, Wadebridge November 2017 Registered Charity No. 250312 ROYAL CORNWALL AGRICULTURAL ASSOCIATION MEMBERS OF COUNCIL 2017 – 2018 PRESIDENT Lady St Levan, JP, DL PRESIDENT ELECT Sir Nicholas Bacon Bt, OBE, DL VICE PRESIDENTS His Royal Highness, The Prince of Wales, KG, KT Her Royal Highness, The Duchess of Cornwall, GCVO Her Royal Highness, The Princess Royal, KG, GCVO Her Royal Highness, The Countess of Wessex, GCVO His Royal Highness, The Duke of Gloucester, KG, GCVO Her Royal Highness, Princess Alexandra, The Hon. Lady Ogilvy, KG, GCVO

Lady Banham MBE, JP., Penberth, St Buryan, Penzance. P M Bickford-Smith Esq., Trelin, Chynhale, Helston. Colonel E Bolitho, OBE, Trengwainton, Penzance. Mrs Simon Bolitho, DL, Hendra Farmhouse, Tremethick Cross, Penzance. The Hon Evelyn Boscawen, DL, Tregothnan, Truro. Sir Richard Carew Pole, Bt, OBE, DL, Clift Barn, Antony, Torpoint. Lady Carew Pole, CVO, JP, Clift Barn, Antony, Torpoint. J A Coode Esq., DL, Glenview House, 25 Grenville Road, Lostwithiel. Major Charles Edward-Collins, DL, Trewardale, Blisland, Bodmin. The Rt Hon The Viscount Falmouth, The Estate Office, Tregothnan, Truro. A M J Galsworthy Esq., CVO, CBE, FRAgs, DL, Trewithen, Grampound Road, Truro. R J Gilbert Esq., Lancarffe, Bodmin. Lady Mary Holborow, DCVO, JP, The Coach House, Ladock, Truro. (Deceased)

The Rt Revd Bill Ind, 15 Dean Close, Melksham, Wiltshire. E M L Latham Esq., DL, Trebartha Lodge, Nr Launceston. Iona, Lady Molesworth-St Aubyn, DL, Pencarrow, Washaway, Bodmin. The Earl Peel, GCVO, DL, Eelmire, Masham, Ripon, N Yorkshire. P J N Prideaux-Brune Esq., Prideaux Place, Padstow. The Rt Hon The Lord St Levan, St Michael’s Mount, Marazion. The Rt Revd Tim Thornton, Lambeth Palace, London. Lt Cmdr N J Trefusis, RN, DL, Tregew Vean, Flushing, Falmouth. Sir Ferrers Vyvyan Bt., DL., Trelowarren, Mawgan, Helston. (Vice Chairman). F J Williams Esq., CBE, JP, DL, Caerhays Castle, Gorran, St Austell. J P Williams Esq., DL, Tregullow House, Tregullow, Scorrier, Redruth. J M Williams Esq., DL, Werrington Park, Launceston. (Chairman).

ELECTED MEMBERS

EASTERN DIVISION WESTERN DIVISION ELECTED AGM 2014 (Retire AGM 2017)

Mrs C M Andrew, Penwith, St Gennys, Bude. C J Benney Esq., Medlyn Cottage, Porkellis, Helston. N J Bersey Esq., Perdredda, 47 Morview Rd, Widegates, Looe. M Bowden Esq., MBE, Woodcock Corner, South Drive, Tehidy, Camborne. R Biddick Esq., Med-A-Way, Rumford, Wadebridge. A G James Esq., Springfield, Riverside, Angarrack, Hayle. Mrs H C Eustice, Hay Barton, St Breock, Wadebridge. C P Richards Esq., Splattenridden, Hayle. C B Mutton Esq., Higher Coldrenick Barn, Helland, Bodmin. H M Richards Esq., Pine Hill, Tregony, Truro. R D Nancekivell Esq., Heatham Farm, Kilkhampton, Bude. M J Simmons Esq., Pencoise Cottage, Tregony, Truro. ELECTED AGM 2015 (Retire AGM 2018) C B Arthur Esq., Grove Parc, Merrymeet, Liskeard. R G C Hancock Esq., Sudcott Park, Week St Mary, Holsworthy. P W Hodge Esq., Pengelly Farm, Burlawn, Wadebridge. A Lutey Esq., Trenithon, Summercourt, Newquay. R A Sloman Esq., Roscarrock, St Endellion, Port Isaac. R H Truscott Esq., Carnsews, St Winnow, Lostwithiel.

E Bowden Esq., Gwealavellan, Gwithian, Hayle. F J Dyer Esq., MBE, Penventinnie, Kenwyn, Truro. R F Knowles Esq., Trink Farm, St Ives. R J Laity Esq., Lower Goneva Farm, Gwinear, Hayle. J L Richards Esq., Venton Farmhouse, Turnpike Road, Marazion. K R Williams Esq., Magor Farm Cottage, Camborne.

ELECTED AGM 2016 (Retire AGM 2019) C B Bunt Esq., Woodlands View, Loveny Road, St Neot, Liskeard. J W Eustice Esq., Treglinnick Farm, St Ervan, Wadebridge. P J Lobb Esq., Pengelly, Blisland, Bodmin. Mrs A Melhuish, Trewolland Farm, Liskeard. J P Oatey Esq., West Antony Farm, Antony, Torpoint. D Selley Esq., Stolford Rise, Exton, Dulverton, Somerset.

W R Davey Esq., Little Trewirgie Farm, Probus, Truro. W D Elliott Esq., Boswague Farm, Tregony, Truro. S F Knowles Esq., Ronnie’s Roost, Forge Farm, Mawla, Redruth. A L Pascoe Esq., Chy-an-Gweal, 19A Hayle Road, Fraddam, Hayle. L D Pengilly Esq., 31 Pentalek Road, Camborne. M G Pryor Esq., Homefield, Perranwell Station, Truro.

ELECTED AGM 2017 (Retire AGM 2020) E G Bailey Esq., Plane, Werrington, Launceston. Mrs S Borton, The Mowhay, Leeches Farm, St Kew Highway, Bodmin. A R J Bunt Esq., Lampen Farm, St Neot, Liskeard. P E Roose Esq., Higher Hendra, St Teath, Bodmin. E G Sleep Esq., Copper Meadow, Trevadlock, Congdon Shop, Launceston. J L Stanbury Esq., Lady Cross Farm, Yeolmbridge, Launceston.

G Blight Esq., 11 Pendeen Parc, Helston. Mrs E Bowden, Cogegoes House, Penponds, Camborne. W T Burley Esq., Trelewick, St Allen, Truro. R A Edmond Esq., Saveock Manor, Kerley, Chacewater, Truro. R H Olds Esq., Merry Meeting Farm, Roseworthy, Camborne. H S Williams Esq., Parkwithian, Treswithian Downs, Camborne.

ROYAL CORNWALL MAGAZINE 15


IRRESPECTIVE OF LOCALITY ELECTED AGM 2014 (Retire AGM 2017) A J Brewer Esq., Trewince Farm, St Issey, Wadebridge.

A H Oatey Esq., 7 Cathedral View, Truro.

A J Geake Esq., Appleton-Lea, Tregorrick, St Austell. (Deceased)

N C P Phillips Esq., Higher Bodieve Farm, Wadebridge.

ELECTED AGM 2015 (Retire AGM 2018) P M Richards Esq., Bandowers Barton, Castle Kayle Farm, Hayle.

Miss A Jewell, Rosehill Farm, Alverton, Penzance.

S L Edmond Esq., Saveock Manor, Kerley, Chacewater, Truro.

J Walkers Esq., Roscarnick Farm, Threeburrows, Blackwater, Truro.

ELECTED AGM 2016 (Retire AGM 2019) P D Hardaker Esq., Penhayes, Old Hill, Grampound, Truro.

P J Sobey Esq., The Long House, Lanseaton, Liskeard.

B Trewin Esq., Middle Tremollett, Coads Green, Launceston.

G W Tucker Esq., Tinney Hall Farm, Lewannick, Launceston.

ELECTED AGM 2017 (Retire AGM 2020) Mrs V G Daniel, Keepers Lodge, Trebursye, Launceston.

M S Hoskin Esq., Higher Tregorrick, St Austell.

R H Osborne Esq., Ty-Gwyn, Trevenen Bal, Wendron, Helston.

M P Roberts Esq., Blable Farm, St Issey, Wadebridge.

BAGMA REPRESENTATIVES P Vincent Esq., Vincent Tractors, Fraddon, Truro.

A Snow Esq., Alan Snow Agricultural Engineers, Paddon Gate, Sutcombe, Holsworthy.

REPORT OF THE COUNCIL FOR THE YEAR ENDED 30TH SEPTEMBER 2017 REFERENCE AND ADMINISTRATIVE DETAILS Name:

Royal Cornwall Agricultural Association

Registered Charity No:

250312

Principal Address:

The Royal Cornwall Showground, Wadebridge, Cornwall. PL27 7JE

Patron:

His Royal Highness, The Prince of Wales, KG, KT

President:

Lady St Levan, JP, DL, St Michael’s Mount, Marazion, Penzance.

Council Members:

Council consists of the President, President Elect, Chairman, Vice Chairman, Vice Presidents and Elected Members. Their names are shown on page 15.

Chairman:

J M Williams Esq., DL, Werrington Park, Launceston.

Vice Chairman:

Sir Ferrers Vyvyan Bt., DL, Trelowarren, Mawgan, Helston.

Treasurer:

R A Sloman Esq., Roscarrock, Port Isaac.

Secretary:

C P Riddle Esq., The Royal Cornwall Showground, Wadebridge.

Director of Showyard:

R F Knowles Esq., Trink Farm, St Ives, Cornwall.

Bankers:

Lloyds Bank PLC, 7 Boscawen Street, Truro.

Auditors:

PKF Francis Clark, Chartered Accountants, Lowin House, Tregolls Road, Truro.

Solicitors:

Stephens Scown LLP, Osprey House, Malpas Road, Truro.

Surveyors:

Savills, Lemon Street, Truro.

Investment Advisors:

Quilter Cheviot, One Kingsway, London.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is an unincorporated association created under a Trust Deed dated 30th December 1926, but originally established in 1793. Elective process The President, President Elect and the other Elected Members of the Council shall be elected at the Annual General Meeting. The other Elected Members of the Council consists of 48 members, 18 drawn from the Eastern Division of the county, 18 from the Western Division and 12 irrespective of locality. One third of the Council shall retire by rotation each year, and be ineligible for re-election for one year. To be eligible for election a candidate must have paid his subscription when due, for two consecutive years and must be proposed and seconded in writing by two members of the Association, with the nomination forwarded to the Secretary by 1st September. All other positions are determined by the Council. The Council are also the trustees for the purposes of charity law. Induction and training of Council Members New Council members have normally previously acted as show stewards for a number of years, gaining knowledge and experience of the running of the show. They are provided with copies of the minutes of previous relevant meetings and with training publications as published by the Charity Commission. The large number of Association Council members also provides an ideal mentoring body for new members. Organisational structure The day to day operations of the Association are overseen by the Secretary, with the assistance of a small team of staff. The Secretary is supervised by the Officers, consisting of the Chairman, Vice Chairman, Treasurer and Director of Showyard. The Officers of the Association report back to the Council, via the General Purposes Committee. The charity has also set up the Prize Schedule Committee, Judges Selection Committee and Investment Sub Committee, who also report back to the Council. The Council consists of the President, President Elect, Chairman, Vice Chairman, Vice Presidents, Treasurer, Honorary Director of Showyard, such representatives appointed by the Council and up to 48 Elected Members Key management personnel remuneration The Council consider the key management personnel of the charity to be the Council, the Secretary, PA to the Secretary, Showground Manager, Pavilion Centre Manager, Media Manager and Education Co-ordinator, as these people are in charge of directing and controlling the Association and running and operating the Association on a day to day basis. The Council members give their time freely for their role as Council members. Details of other remuneration and expenses paid to Council members is disclosed in the full accounts. The pay of the key management personnel is reviewed annually and considered in the light of local market conditions, typical wage inflation and by comparison to similar roles in other charitable organisations. Risk management The Council acknowledges their responsibility to assess and manage the risks that the organisation faces and to review them at least annually. However, such systems can only provide reasonable and not absolute assurance against errors, fraud, operational failures and the impact of external events. Council have considered and identified major risks facing the charity and the establishment of controls to mitigate them. A risk register has been established and was approved by the Council on 3 December 2002. During the year the risk register was reviewed and updated. The latest update was approved by the Council on 16 March 2017.

16 ROYAL CORNWALL MAGAZINE


OBJECTIVES AND ACTIVITIES The Association is established: (a) to promote agriculture, horticulture, forestry, conservation and industry for the public benefit (in particular but not exclusively in the County of Cornwall); and to improve and advance them in all their branches and in all trades, crafts and professions with them in an exclusively charitable manner. (b) to advance science, research, and education in connection with agriculture, horticulture, forestry, conservation and industry for the public benefit; and (c) to promote the improvement of all forms of livestock and the prevention and eradication of diseases in all forms of livestock. The Association’s offices are at the showground. The Association has fifteen regular members of staff. They are assisted by part-time staff and outside contractors during the busy periods leading up to, during and immediately after the Royal Cornwall Show. When planning the Association’s activities for the year the Charity Commission’s guidance on public benefit are borne in mind by the Council. Review of objectives for the year and the strategies to achieve them Objective - To successfully stage the 2017 Royal Cornwall Show with a continued strong emphasis on agriculture (including livestock), horticulture, forestry, conservation and related industries, including their improvement / advancement in terms of science, research and education. Strategy - The use of well-established structures and systems developed over a significant number of years and continued close relationships with a wide range of related bodies (i.e. Breed Societies etc). Objective - To further develop the Royal Cornwall Events Centre for the benefit of those using it. Strategy - A continuing development programme which for 2017 included the fitting out of the Association’s new ‘Farm & Country – on the road’ mobile education trailer, refurbishment of the ‘Duchy Building’ to create new meeting and office space, refurbishment of the heating and hot water systems within Molesworth House, the purchase of new grass cutting equipment, additions to the CCTV system, work on the Event Centre’s electrical network, the installation of a new roller door to one of the onsite buildings, car park fencing work and continued maintenance work to generally improve the showground and its surroundings. Contribution of volunteers The Association is greatly indebted to a very large number of volunteers, in excess of 600, who act as Stewards and in other capacities to ensure the smooth running of the show. ACHIEVEMENTS AND PERFORMANCE Review of charitable activities The 2017 Royal Cornwall Show, held on 8, 9 and 10 June was affected by poor weather conditions both immediately before and during parts of the event. Whilst the show was deemed to be a great success, such conditions did have some impact on attendance levels which slightly reduced to just over 111,000. The livestock and equine sections continue to attract excellent levels of entries from many parts of the UK. In particular, the sheep and pig sections again proved extremely busy with the highest entries ever received in both areas and the show also hosting the National Show of South Devon Cattle. It is encouraging that the livestock sections continue to thrive and to promote improvement through competition as they have through the very long history of the show. The continued very strong demand for trade stand space at the show was again very evident with all stands fully let several months beforehand with, as previously, a very heavy emphasis on agricultural, horticultural, forestry, conservation and related businesses and organisations and waiting lists for any last-minute cancellations. The Royal Cornwall Show continues to provide a top-quality showcase for the region with an agricultural content of national repute and, as previously, very high levels of business activity were subsequently once again reported following the event. Large numbers of individuals, families and schools and other groups attend the show annually, allowing continued educational opportunities from the wide ranging displays and exhibitions on agricultural, horticultural, forestry and conservation topics on show. An excellent example of the public benefit to be achieved from such events. Earlier in the year, on 21 & 22 March 2017, the Association again joined forces with the Cornwall Food and Farming Group to stage the fourth extremely successful discovery event for schools entitled ‘Farm and Country’ in the Exhibition Halls. This hugely popular event was attended by some 1,500 primary school children and teachers and was again widely regarded as an extremely worthwhile project. ​​​​Plans for the 2018 event on 20 & 21 March are already well in hand with all available places for visiting children fully booked. In addition, the Association has, during the year, employed a new Education Co-ordinator allowing an expansion of the Association’s educational activities to include a new mobile version of the above event, ‘Farm & Country – on the Road’ which will take a new educational trailer to a large number of Cornish primary schools and other events. The Royal Cornwall Events Centre and the Pavilion Centre have again experienced a very busy year, providing a venue for a wide range of events/meetings etc., both large and small, and continues to provide Cornwall with excellent facilities for activities appealing to a wide cross-section of the county's population and interests. The Pavilion Centre (and the newly refurbished Duchy Suite), continue to prove to be very popular venues for both business and social events, providing top-quality facilities for the county. Full details can be seen on the website at www.pavilioncentre.co.uk. Investments During the year the charity purchased additional investments of £187,928, and disposed of investments with an original cost of £51,279. Proceeds received for the disposals were £45,632 giving a realised loss of £5,647. There was an increase in the value of the investment portfolio over the year of £123,428. This gives an overall gain on investments of £117,781, compared to last year’s unrealised gain of £124,533. FINANCIAL REVIEW Total income from showground admissions decreased this year by 11.7% to £749,242, which was as a result of reduced attendance due to the weather. Income from trade stands increased by 2.9% to £612,170 and show entry fees have decreased by 5.2% to £76,870. Total income from the Pavilion Centre increased by 18.5% to £100,996. Related expenditure incurred in running the pavilion increased by 12.9% to £80,296, resulting in a surplus for the year of £20,700. This was an improvement on the previous year surplus which was £14,166. Annual membership subscriptions increased by 1.4% to £216,205. Overall there was a decrease in incoming resources of 1.7% from last year which resulted in a total income for the year of £2,253,259. Costs for the year have increased by 1.5% to £2,194,500. Show expenditure has decreased by 0.5% on the prior year to £1,488,240. Other charitable expenditure totalled £617,189, an increase of £27,712 on 2016. The overall effect of this was a decrease in net incoming resources from £254,666 in the prior year to £176,540 in 2017. Reserves The Council have continued to review the reserves policy taking into account the nature of the Association’s current activities and its future plans. At 30th September 2017 the Association held £4,649,031 in unrestricted and designated funds. The Association’s reserves are primarily invested in the Showground at Wadebridge and in investments. The investments could be realised if necessary and are regarded as an ‘insurance policy’ against any day or days of the show having to be cancelled due to exceptional weather conditions or other extraneous factors, as happened in 1993, as well as amounts set aside for future capital expenditure. One day’s admission charges, based on this financial year could be £249,748 on average. Investment policy and objective The investments are managed by Quilter Cheviot Limited who are also the holding trustees. An investment sub-committee has been established by Council which meets periodically with the investment advisors and which authorises any strategic changes to the portfolio. The fund manager has specific terms of engagement set on an annual basis, and the investment policy of the charity is to stay with ‘safe’ investments, which provide a balance of income and growth in listed equities and government stocks in line with the Trustee Investments Act 2000. PLANS FOR THE FUTURE The staging of successful future Royal Cornwall Shows continues to be of the highest importance to the Association and linked to this is the continued improvement of the showground facilities plus continued and extended involvement in educational projects. The Association have also joined forces with the Wadebridge Prime Stock Show Association in relation to the staging of The Cornish Winter Fair, an event which proved extremely popular when first staged in its extended form in 2015. This involvement also provides an excellent opportunity for extending the Association's educational activity. STATEMENT OF COUNCIL’S RESPONSIBILITIES The figures on page 18 are a summary from the audited annual report and accounts which were approved by the Council on January 19th 2018. However, they may not contain sufficient information to allow for a full understanding of the financial affairs of the Association. For further details, the full annual accounts and the auditors’ report on those accounts (which was unqualified) should be consulted. A full copy of the annual report and accounts has been submitted to the Charity Commission and may be obtained on request from the offices of the Association. On behalf of the Council on January 19th 2018 and signed on its behalf by: J M Williams, Chairman and R A Sloman, Treasurer

ROYAL CORNWALL MAGAZINE 17


STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) FOR THE YEAR ENDED 30TH SEPTEMBER 2017 INCOME & ENDOWMENTS FROM Charitable activities Show income Annual member’s subscriptions Life member’s subscriptions Other trading activities Investments Total EXPENDITURE ON: Raising funds Investment management costs Charitable activities Show expenditure Costs in support of the Show Primary purpose donations Total Net gains / (losses) on investments Net income / (expenditure) Transfer between funds

General Fund Restricted Funds Total Funds 2017 Total 2016 £ £ £ £ 1,710,759 216,205 11,631 ----------------- 1,938,595 -----------------

- - - ----------------- - -----------------

1,710,759 216,205 11,631 ----------------- 1,938,595 -----------------

1,777,587 213,196 11,098 ----------------2,001,881 -----------------

285,752 - 28,912 - ----------------- ----------------- 2,253,259 - ========== ==========

285,752 28,912 ----------------- 2,253,259 ==========

266,341 23,977 ----------------2,292,199 ==========

81,977 7,094 ----------------- 89,071 -----------------

81,977 7,094 ----------------- 89,071 -----------------

72,673 3,608 ----------------76,281 -----------------

- - ----------------- - -----------------

1,488,240 - 1,488,240 1,496,308 614,101 538 614,639 588,703 2,550 - 2,550 774 ----------------- ----------------- ----------------- ----------------2,104,891 538 2,105,429 2,085,785 ----------------- ----------------- ----------------- ----------------2,193,692 538 2,194,500 2,193,962 ----------------- ----------------- ----------------- ----------------117,781 - 117,781 124,533 ----------------- ----------------- ----------------- ----------------177,078 (538) 176,540 254,666 - - - -

RECONCILIATION OF FUNDS Fund balances brought forward at 1st October 2016 4,471,953 14,597 4,486,550 4,231,884 ----------------- ----------------- ----------------- ----------------Fund balances carried forward at 30th September 2017 4,649,031 14,059 4,663,090 4,486,550 ========== ========== ========== ========== The Association’s income and expenditure all relate to continuing operations. The Association has no recognised gains or losses other than the net movement in funds for the year. The net movement in funds has been calculated on the historical cost basis as modified by the annual revaluation of listed investments to market value. BALANCE SHEET AT 30TH SEPTEMBER 2017 2017 £ £

2016 £ £ Fixed Assets Tangible Assets 3,209,805 3,312,829 Investments 1,349,211 1,089,134 ------------ ---------- 4,559,016 4,401,963 Current Assets Stocks 2,272 1,872 Debtors 134,171 132,363 Cash at bank and in hand 446,283 469,885 ---------- --------- 582,726 604,120 Creditors: amounts falling due within one year (93,293) (93,797) ---------- --------Net Current Assets 489,433 510,323 -------------- -------------Total Assets less Current Liabilities 5,048,449 4,912,286 Creditors: amounts falling due after more than one year (385,359) (425,736) -------------- --------------Net Assets 4,663,090 4,486,550 ======== ======== Funds Unrestricted fund: General fund 4,649,031 4,471,953 Restricted funds 14,059 14,597 ---------------- --------------Total funds 4,663,090 4,486,550 ========= ======== Approved by the Council on January 19th 2018 and signed on its behalf by:J M Williams, Chairman & R A Sloman, Treasurer

18 ROYAL CORNWALL MAGAZINE


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OFFICIAL CHARITY "The projects that Pentreath operates provides support to people into employment but also, just as importantly, access community groups, education and training" Katie Mutton, Health & Wellbeing Practitioner at Pentreath

Official Show Charity: Pentreath

W

e take a closer look at Pentreath, who have been named one of the two official charities at this year’s Royal Cornwall Show. Approximately 1 in 4 people in the UK will experience a mental health problem each year. This means that there will be a significant number of people actively seeking employment who are suffering or recovering from mental ill health. For these people not only are they looking for the right job, but they may also face stigma that continues to surround mental illness during the process. Pentreath is an award winning Cornish charity that provides support, free of charge, to people in Cornwall suffering or recovering from mental ill health to find or stay in employment. Founded in 1991, the charity offers support to help people in Cornwall believe in their own potential and achieve their vocational goals, whatever challenges they face. Katie Mutton, Health & Wellbeing Practitioner

at Pentreath said: “The projects that Pentreath operates provides support to people into employment but also, just as importantly, access community groups, education and training. “Our presence at the Royal Cornwall Show will be more than to outline what we can offer. Our advisors will be on our stand promoting small, proactive changes that can be adopted to improve psychological wellbeing. “Prevention is far better than cure and various simple steps such as adopting a healthier lifestyle and positive thinking, for example, can prove invaluable in maintaining good mental health.” Mental ill health doesn’t discriminate so neither does Pentreath. They support anyone from 14 years upwards who live in Cornwall on an outreach basis through 1:1 support and coaching. The aim is to move people towards their goals and ultimately a happy, healthy future. ► For more information about Pentreath please call 01726 862727, visit: www.pentreath.co.uk or visit their stand at the show.

ROYAL CORNWALL MAGAZINE 21


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News Rob Monies from Moomaid of Zennor Ice Cream

Don’t miss out on European funding opportunities

O

ver £1.5m European grant funding has been awarded to small and micro businesses across Cornwall for projects to help them grow resulting in job creation and a boost to the local economy. Many industry sectors have benefitted; from food and drink to forestry and from farm productivity to tourism. Taken with contributions from the businesses themselves the total investment in the Cornish economy is currently £3.5m with an additional £4.7m worth of projects invited to submit full applications. There’s still time to apply for grants, which range from £2,500 to around £150,000 and grant rates are usually 40% of total project costs. Eligible projects should include, ideally, job creation and should fit with the following themes; increased farm productivity, micro and small enterprise development and farm diversification, rural tourism, provision of rural services, cultural and heritage activity or increased forestry productivity. Moomaid of Zennor, which is based on Tremedda Farm, produces ice cream from milk fresh from its own dairy herd.

Ice cream and sorbets are supplied to various outlets across Cornwall and production had reached maximum capacity. New equipment was required to increase production to allow the business to grow. LEADER funding of more than £23,000 was secured from the West Cornwall Local Action Group which enabled the purchase of new machinery to improve the production line. The new equipment will see double the amount of ice cream produced each day. Production is being scaled up gradually and since the new equipment has been installed output has increased by 20% compared to the same period last year. Rob Monies said: “We have increased the overall customer base in Cornwall and we have started shipping to Germany. We are investigating setting up a distribution network outside Cornwall and we have had new packaging designed.” The LEADER programme in Cornwall runs until March 2019. ► Further information is available at www.localactioncornwall.co.uk or contact Josyanne Clarke, Tel: 01872 326735.

ROYAL CORNWALL MAGAZINE 23


Creating taste from waste

It all started in 2011, when Mark Rudge asked his neighbour at Porthpean on Cornwall’s south coast what he did with all the apples in his orchard. He replied, “We eat some, give some away, but there are far too many.” Mark couldn’t see all of those apples go to waste, so his cider making career began and the Wasted Apple Company was born. Every autumn numerous orchards in Cornwall bear fruit that never gets picked or used. Mark is a man on a mission to turn this potential waste into something far more appetising. “We are a family who have discovered the joy and challenge of making cider,” said Mark. “We are firm believers in reducing food miles, buying locally and reducing waste. Hence we make our cider using apples only from Cornwall that would otherwise be left to rot.” If creating cider wasn’t difficult enough, using whatever apples that are available adds another dimension to the process. “Of course the many varieties we pick and the uncertainty of crop volume makes the task of making great cider even more challenging,” adds Mark. “When we have picked the apples we sort them, removing any that don’t come up to standard.” Dessert, crab, cider and some cooking apples are all welcomed and added into the mix as Mark strives to create tasty cider from what he has at his disposal. The apples are blended when they are milled and pressed with the aim of getting a balance of sweet and bitter. “If we don't achieve the right balance we blend the cider later in the process,” Mark adds. “It’s a totally hand-made product, it’s not pasteurised and not carbonated but it does have a pétillant fizz produced by a small, final fermentation in the bottle. It’s 100% apple juice and fermented to dryness.” Although a small producer, output has grown year-on-year, with products now stocked at the Eden Project, Lobbs Farm Shop at Heligan and other outlets and restaurants within Cornwall. With new products coming to fruition Mark is hoping to expand production this year by 40%. “I’ve introduced a medium-dry cider, as customer feedback showed demand for something slightly sweeter. The first batch came through just before Christmas so I tried it at the Christmas Markets last year and it sold really well.” So if you have an orchard where some or all of the apples go to waste each year, Mark would love to make use of them. “Unfortunately two or three apple trees on their own are not really enough for our needs, but I’d be interested to hear from anyone with a larger orchard.”

WASTED APPLE Co Southwinds, Porthpean Beach Road, St Austell, Cornwall PL26 6AU 01726 71879 mark@wastedapple.co.uk www.wastedapple.co.uk

ROYAL CORNWALL MAGAZINE 25


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EVENTS

Duchy Suite available to hire for events

Events Diary 20 18 Information correct at time of going to print and please note that non-public events are not normally listed. Please use contact details below for further information. Sunday 4 February Western Hunt Point to Point Tuesday 20 February Vincent Tractors Open Day www.vincenttractors.co.uk

Saturday 28 April Jefferys Auctions Sale of Poultry and Farm Machinery www.jefferysauctions.co.uk Saturday 5 May – Sunday 6 May Cornwall Home & Lifestyle Show www.cornwallhomeshow.co.uk

Saturday 24 February Jefferys Auctions Sale of Poultry and Farm Machinery www.jefferysauctions.co.uk

Thursday 7 June – Saturday 9 June Royal Cornwall Show www.royalcornwallshow.org

Tuesday 6 March – Thursday 8 March ExpoWest Cornwall Show www.expowestcornwall.co.uk

Sunday 24 June Native Pony Association Show www.nativeponyassociationcornwall.co.uk

Thursday 15 March Cornwall Business Show www.cornwallbusinessshow.co.uk

Saturday 7 July – Sunday 8 July Cornwall Agility Dog Show www.cornwallagilityclub.org.uk

Sunday 25 March Endurance G B South West

Sunday 8 July Liskeard & District Canine Association Show

Friday 30 March – Saturday 31 March Antique Fairs Cornwall www.antiquefairscornwall.co.uk

Thursday 12 July – Sunday 15 July Spirit of the Horse www.spiritofthehorseshow.com

Friday 30 March – Sunday 1 April Kernow Agility Dog Show

Saturday 14 July Camborne & Redruth Dog Show

Sunday 1 April St Agnes Canine Dog Show

Sunday 15 July Wadebridge Rotary Club ‘Wheels’ www.wadebridgewheels.co.uk

Monday 2 April Cornwall Gundog Show Wednesday 18 April Truro Farm Machinery Event www.trurofarmmachinery.co.uk Saturday 21 April Sensational Cycling Saturday www.cyclingsaturday.co.uk

Wednesday 18 July – Sunday 22 July Circus Funtasia www.circusfuntasia.co.uk Saturday 4 August – Friday 10 August Creation Fest www.creationfest.org.uk Tuesday 28 August South West All Breeds Calf Show

Visit www.royalcornwall.co.uk for full listings

A new meeting and event space is available to hire at the Royal Cornwall Events Centre, Wadebridge. The Duchy Suite is located close to the Pavilion Centre and can cater for up to 56 people in a theatre style layout. Wifi is available and there's ample free parking. This new facility compliments the selection of spaces available within the Pavilion Centre for meetings and events. It can be used in conjunction with our other spaces to meet the needs of larger events that require extra room and breakout areas. ► For more information about the Duchy Suite and the array of rooms available for hire here at the Royal Cornwall Events Centre, please visit: www.pavilioncentre.co.uk

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Pioneering new business - Precision Grazing; technology enabling innovation in pasture, allowing these cattle to graze in February

Innovation Grants to Stimulate ‘Agri-tech’ Research and Development in Cornwall and the Isles of Scilly

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armers and food businesses have historically been early adopters of technology whether it is the move from horses to tractors or the adoption of GPS and other precision farming techniques. The constant drive to improve farm efficiency and profitability is an ever increasing challenge as well as an opportunity. However, with a few notable exceptions, Cornwall and the Isles of Scilly has not been an area where the actual technology that is taken up by farmers has been researched or developed. The Cornwall Agritech Project has been designed to help address this issue. The market is ripe for innovative advancements within Agri-tech; and by supporting and accelerating the development of the Agri-tech sector it is hoped that new businesses, jobs and growth will be encouraged. Eligible businesses must be operating within the scope of the Agritech project (in the identified four research strands): • Animal Health and welfare in livestock • M  aximising soil, water and nutrient use efficiency for sustainable crop and livestock production • I mproving the productivity of speciality crop production • U  tilising technology to drive agri-tech productivity and innovation How to access the Innovation Grants The Innovation Grants are one element of the overall project and are managed by Cornwall Development Company, and range from £2,500 to £50,000. These grants are available for eligible small and medium sized businesses based in Cornwall and the Isles of Scilly, and can be used towards the cost of a range of Research, Development and Innovation (RD&I) activities. These can include feasibility studies, commissioning specialist research, the purchase of equipment for RD&I related activity, or to cover consultancy costs to undertake an RD&I project. The Business Engagement Managers (Caroline Hanlan and Liz Gilbert) can offer businesses support and advice with their application and procurement, ensuring eligibility of activity. Both Liz and Caroline,

28 ROYAL CORNWALL MAGAZINE

have extensive experience within the rural and farm business sector in Cornwall and the Isles of Scilly. If the Innovation Grant is not the most suitable form of support Caroline and Liz can also put businesses in contact with the other partners in the Cornwall Agri-tech project to see if a larger collaborative research project would be a better way of achieving the necessary RD&I outcomes. In addition, there is salary subsidy funding available towards the wages of a job created with a research and development element for eligible businesses within Agri-tech. This is managed by Unlocking Potential. The Cornwall Agri-tech Project is led by Duchy College and involves the University of Exeter, University of Plymouth, Rothamsted Research and the Cornwall Development Company. Between them they aim to support new Agri-tech related ideas and innovation from Cornish based businesses. The Cornwall Agri-tech project is funded by the European Regional Development Fund (ERDF), Cornwall Council and the Council for the Isles of Scilly. ► If you have a great idea which you would like to research or develop, or you know a business that does, get in touch with our friendly team. agritech@cornwalldevelopmentcompany.co.uk www.agritechcornwall.co.uk 01872 322672 Lab based trails taking place with H20-ganics to conduct research in crop production


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Is your Contract Farming Agreement fit for purpose?

Over the years I have been presented with many Contract Farming Agreements to cast my eye over and give comments. In most cases the farmers are seeking comfort that they can place reliance upon these agreements to meet the ‘Active Farmer’ test. This is particularly relevant where a farmer is looking to claim Entrepreneur’s Relief for Capital Gains Tax purposes on the sale of land on retirement or where the Executors of a farmer’s estate are looking to claim Agricultural Relief for Inheritance Tax purposes on death. The quality of the documents I see varies massively but at times, and more often than you might expect, the agreement in terms of protecting the farmer from a tax perspective is, to put it simply, not fit for purpose.

Brian Harvey - Partner 01872 276477 ext: 3144 Brian.Harvey@pkf-francisclark.co.uk

Below I list my top ten points which should be included in such an agreement in no particular order: 1. The farmer must be capable of being seen to be actively in business, e.g. having a bank account, being VAT registered, having a proper bookkeeping system. 2. The farmer must prepare full accounts showing sales and purchases individually and not netted off. Accounts wording is important - this is NOT rental income. 3. Arable farming is seasonal and the cash flows attached to the contract farming arrangements must correlate with those of a working farmer. Capital must be employed and be at risk to the farmer,

cash flow cannot be positive before crops are harvested unless there is a legitimate commercial argument for this. 4. Invoicing from the contractor should be regular, at least quarterly, and invoices must be paid on the normal commercial terms. 5. Input should ideally be invoiced by the merchant direct to the farmer. 6. The contractor carries out operations of husbandry as agent for the landowner. The farmer must be involved in making all key decisions about cropping and strategy. Meeting of minutes and diaries should be kept. 7. The farmer cannot have a guaranteed return, he must take risk. The contractor’s bonus or penalty must be defensible. No risk equals rent! 8. The harvested crop must be sold after due commercial consideration. The crop can be sold standing or ‘off the combine’, but evidence should be available of the reasons behind any decision. 9. Any written agreements must be adhered to and both the farmers and contractors accounts must reflect this 10. Does the arrangement look real? Does it make commercial sense? If the answer is no then HMRC is likely to reach the same conclusion. The tax at stake here if the farmer is deemed not to be farming the land can be very significant and, as such, if you have any concerns as to any agreements that you have entered into and that you might ultimately rely on then please get in contact without delay.

ROYAL CORNWALL MAGAZINE 31


We give smart advice to help you thrive The modern farm needs the support and guidance of an accountancy firm that genuinely understands your business and the agricultural industry. We advise over 400 farms and more than 40 landed estates across the South West on how to minimise their tax burden and maximise their business opportunities. With an award winning tax team we can advise you on personal tax issues as well, including capital gains and inheritance tax.

Our history and roots in the South West and our passionate client focussed service make us the firm we are today. Our aim is to provide a service beyond accountancy; to make a difference to the success of our clients by doing more than just running the numbers.

We deliver accounting, audit, taxation and advisory solutions by developing strong, partner-led, personal relationships and providing insightful, original thinking.

pkf-francisclark.co.uk

We have offices in:

Exeter | New Forest | Plymouth | Poole | Salisbury | Taunton | Torquay | Truro Francis Clark LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.

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Royal Cornwall Magazine - Issue 72  

Royal Cornwall Magazine - Issue 72