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Stock Auditor www.iltsa.co.uk

THE MAGAZINE FOR THE INSTITUTE OF LICENSED TRADE STOCK AUDITORS

In This Issue .....

ISSUE 69

ISSN 1471 - 0471

February 2007

What of the Future ? It is one thing to look back and reflect on the events of the past year but the future is much harder to predict. What then will be the main events of 2007 ? Without doubt the Smoking Ban is the main challenge of the Year. Now is the time for licensees to measure up their premises and meet that challenge. Much has been made of the definitions of ‘enclosed’ and ‘substantially enclosed’ areas, although whether all local authorities will adhere to the accepted definitions is open to question.

Page 4 Review of 2006

Page 8 New Generation of Brewers

The smoking ban is on the way and the astute licensees are those that are planning for it NOW so the ban will have minimum effect on their business. Those licensees who are sticking their heads in the sand will be the ones that will lose out. Instead of seeing the smoking ban as a threat to business perhaps we should turn it round and seek to encourage non smokers to visit the smokeless environments. Many outlets have already taken the plunge and have gone ‘smoke free’ with a view to being ahead of the game. Another battle that is likely to come to a head is that centred around cheap supermarket drinks. Battle lines have been drawn and one supermarket chain has at last admitted that it sells certain drinks at a loss to entice customers into their stores. What I find staggering is the similarity of the deals between the various companies. For instance virtually every supermarket was selling two litre bottles of an Irish liquor for £25 over Christmas – could there be an element of price fixing going on here ! At a time when the on-trade is embracing ‘responsible drinking’ it is worrying that drinks can be advertised by the supermarkets purely on price. Now that local authorities are responsible for licenses I envisage more objections from local residents and disgruntled drinkers and I feel it will be a challenge as to how the authority deal with their new powers. In the worst of such cases and in the interest of fair play I do hope that when frivolous objections have been made the licensee will be able to claim costs against the claimant. The small mixers, known throughout the trade as babies, whether 113ml or even the recently introduced 125 ml look to be under further pressure to survive and the next twelve months may be crucial for their future. Many outlets are moving to the ‘split’ size which many customers believe offer better value.

Page 10 Cash Register Renovation

Page 14 54th AGM - South Wales

Breweries are again looking at the feasibility of charging a deposit for kegs and casks. This has been looked at in the past but as the value of such kegs increases and the apparent misuse escalates then it is again under investigation. Tracking devices have been suggested and containers made of mixed materials are been trialled with limited success. In Europe keg deposits are already in use and the loss rate is significantly lower. Watch then for changes in deposits within the coming year.

ILTSA TRAINING COURSE - Bosworth Hall Hotel - 15th to 19th March 2007


From The Editor

Chris Swift Tel:- 01422 316641 chrisswift@iltsa.co.uk

Welcome to the first issue of 2007. After a leisurely break over the festive season January roared in and we have just about caught up with our clients. Many have had a better Christmas than last year but many have experienced a flat New Year. For me New Years Eve was ruined at the Millennium when customers were pushed into organising their own parties because of the costs. This has carried on each year and outlets not setting out their stall and offering value for money are often left empty. The practice of charging admission to a public house is to me a dangerous one, although one of my clients had a novel approach. Needing to know how many to cater for he did in fact charge, but when they arrived on the night, they were given drink vouchers to that amount. A good night was had by all. We start the issue on page 4 with a review of 2006 – through the pages of the ‘Stock Auditor’. A lot seem to have happened within the Licensed Trade in the past year. Graham Thorpe again writes an excellent article on his thoughts from the Festive season. We would welcome any response to that article. Trevor Knight continues his travels around the country – in this issue he visits Cambridge and West Suffolk. Details of the renovation of the NCR cash register by Linda Arthur’s father is detailed on page 10 – I just wonder if it will be possible to renovate modern EPOS systems in a further hundred years.

Steve Berry F.I.L.S.A. 01968 670600 President & Chair of Exam & Training steveberry@iltsa.co.uk

Trevor Perrott F.I.L.S.A.. 01483 829437 Treasurer trevorperrott@iltsa.co.uk

Due Diligence Members are reminded that in order to be able to show ‘due diligence’ hydrometers should be re-caliberated every three years.

Chris Swift F.I.L.S.A. 01422 833003 Marketing & Editor ‘Stock Auditor’ chrisswift@iltsa.co.uk

Ron Foster F.I.L.S.A. 01793 771959 Regional Reps ronfoster@iltsa.co.uk

Reeves ofer a re-caliberation service for £ 20.00 plus VAT excluding postage and packing.

Rita Broadbent F.I.L.S.A. 01274 870989 Benefits & Equipment

We carry a review of a book that you may want to recommend to prospective clients ( or even some long standing clients ) who may benefit from the advice given by someone closely involved in our trade. As the AGM approaches there are full details of the event given towards the back of the magazine – for those members who have not yet attended I would thoroughly recommend them. Finally the next examinations will be held at Bosworth Hall on the 15th March with the Refresher day being run on Wednesday 14th March. I know that we have already written to many of the Associate members but please do consider attending and qualifying in your chosen profession. Enjoy the read - anyone wishing to contribute please do get in touch.

ritabroadbent@iltsa.co.uk

Mike Murdoch F.I.L.S.A. 01254 247496 Press Officer & PR mikemurdoch@iltsa.co.uk

Subscriptions 2007 Many thanks to the members who have already paid their subs for the coming year. Included with your VAT invoice is an ILTSA lapel badge for all QUALIFIED and retired members. Further badges can be purchased from the Secretary by qualified members only for £ 2.00 plus VAT.

This magazine is published by the Institute of Licensed Trade Stock Auditors. Whilst welcoming any contributions, the editor reserves the right to alter or amend them if necessary. Any opinions expressed are not necessarily those of the Council and are accepted only on that understanding. No part of this magazine may be reproduced or transmitted without written permission of the publishers. Printed by :- Pickles Printers, Halifax, West Yorkshire 01422 353239 All Subsciptions payable in advance. Published 6 times per year post free Annual Subscription £24.00 © Institute of Licensed Trade Stock Auditors 2007

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Linda Arthur F.I.L.S.A. 01372 465949 lindaarthur@iltsa.co.uk

Rob Sutton F.I.L.S.A. 01455 841799 robsutton@iltsa.co.uk


View From The Chair

George Giles Tel:- 0191 386 7699 georgegiles@iltsa.co.uk

Another year dawns. Despite the grim reality of the news, I raise a glass to the prospect of a better world to come. I am glad to join all our readers in this modest expectation and sincerely wish you and all your loved ones, a very happy New Year. One of our objectives for this year is to update the book “Taking Stock”. The first edition was published in 1989 after Bruce Thompson had urgently requested that we should have our own manual, as it were. This was no easy task and many hours were spent by members of the then council and some members of I.L.T.S.A to bring this to fruition. The book was a success and was distributed not only to stocktaking firms but also to solicitors, accountants and other parties who are involved in the licensed trade . An update is long overdue, the VAT rate was still set at 15% and imperial measures were used throughout. We are now at an advanced stage of the edit. Rita Broadbent and I have over the past few months, changed all the VAT, the sizes & weights and edited the narrative with other council members updating further chapters. At council level we have discussed all the options open to us regarding the book and e-book choices. We have decided that we do need a printed book with a CD that we can change promptly when the need arises. Of course a lot of hours have gone into this and we hope to launch it at the A.G.M in May this year. Hopefully we will not come up against any barriers which stop us achieving this. I am sure a lot of you have come across the situation where the larger pub companies are now demanding that new lessees and tenants have to use the firm of accountants nominated by the pub company. Milestones have been given this task by Punch and Enterprise, much to the chagrin of some of our members. Now you may well think that this is “Restrictive Practice “ however Trading Standards have said that because the lessees and tenants are told they have to use them for the first twelve months and can then change to an accountant of their own choice, it is not deemed “Restrictive Practice”. I have my own personal views on that, as I am sure does everyone else, but the decision has been made and I personally wrote to the MD of one brewery using the same practice, only to receive a reply which was a “sitting on the fence “ answer. It does nothing to help our members for at least 12 months. I feel that we all have to keep our finger on the pulse with regard to how this system works for a few months. We are always sending out to the pub companies and accountants, our list of qualified stock auditors and I am pleased to say at least one accountant in the North, David Jones, of Wetherby will only recommend ILTSA stock auditors. I would hope that in the near future we can get more accountants to do the same. All the best for 2007. .

s e l i G e g r o Ge

OFFICE DETAILS Tel :- 01422 833003 dianeswift@iltsa.co.uk Brockwell Heights Brockwell Lane Triangle Sowerby Bridge HX6 3PQ

ILTSA CALENDAR 2007 2007 March 14th - Refresher Day March 15th - Examinations March 15th to 19th Training Course All at Bosworth Hall, Warwickshire May 11th to 13th 54th AGM - South Wales

AVAILABLE FROM THE SECRETARY Taking Stock Books Goods Received Books Bar Requisition Books Allowance Books Flexible Dipsticks Sectional Dipsticks Institute Ties Membership Lists Self - inking stamps

FELLOWSHIP Any member, with the requisite seven years full membership, can apply for fellowship. Please contact the Secretary for details. Any applications will then be placed on the agenda for the April Council Meeting STOCKAUDITOR

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Review of 2006 As seen through the pages of the ....

StockAuditor

The year commenced with a backward look at the new licensing laws and how they had affected seasonal trade. Although no obvious increase in trade, neither was there the expected upsurge in crime and disorder. Newly qualified members Brett Websdale and Marie Thorpe Brett Websdale in the Southern Ocean

introduced themselves, Brett in particular reminiscing about his trips around the Southern hemisphere. Details of the forthcoming AGM in Suffolk were given. Council member Ron Foster warned members about the correct course of action with

regard to gas cylinders at changeovers. Trevor Knight visited West Sussex on his journey around Britain and in his story of the Institute, Norman Clements remembers the period 1981 to 1991.

members profile within the trade. In light of the new licensing laws details were given of how licenses could be revoked for the practice of ‘tipping’- again enabling our members to give sound advice to clients. Prior to the meeting with Diageo, members were asked for their views so that a balanced response could be made. The history of the Institute is concluded and we take a look at the Greene King Brewery prior to visiting Bury St.Edmunds for the A.G.M. Ivor Deficit amuses the readership with his spoof article

Issue 64 carried details of the proposed duty stamps on the front page. These came into effect from the ‘Tipping’ - still causing concern 1st October 2006 and within the licensed trade would be enforced from the 1st January on Global Megapub Plc – well, I 2007. Information was made think it was a spoof. The issue available so that our clients could concluded with a report on the be forewarned. Members were recent trade show at G-Mex, given details of the Manchester. ThomsonLocal.com scheme that would greatly enhance our

Venue for 53rd A.G.M. Smoke House, Mildenhall 4

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The June issue carried details of the 53rd AGM held at Mildenhall, Suffolk.


Review Of 2006

Some of the 19 members who took advantage of the Marsh Refresher Day in March 2006 The Best Practice document with regard to Licensed Trade Changeovers was put to the membership by its author, Linda Arthur.

Members listen to the report on the Institute’s progress at the AGM in Suffolk.

ThomsonLocal.Com gets the green light and the new Kegwatch scheme is launched. The George Webber award is presented to

Computers are now allowed in the practical examination

Tina Wood from Yorkshire. Thirteen members qualified in the March examinations. Reports presented to the membership at the AGM were summarised and all areas were upbeat both for the past year and for future development of the Institute.

Tina Wood , George Webber award winner STOCKAUDITOR

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Review Of 2006

Why Kegwatch is needed ! In August the ‘Stock Auditor’ carried details of the new postage rates that were to be introduced mid month. Essex brewery, Crouch Vale won Gold at the Great British Beer Festival for the second year running with aptly named Brewers Gold. Graham Thorpe started an interesting debate on food stocks – love them or hate them. Sadly, Dorothy Clements passed away in July, less than a year after Norman. Rita Broadbent started an interesting series warning of the dangers of reheating foodstuffs. David Ganney stood down from council and Rob Sutton was coopted onto Council to plug the gap. October carried a cover story on the perils of ‘tipping’ with a licensee in the Midlands being fined a record £9,000 after admitting three offences. Trading Standards Officers are increasingly taking a tough approach to this problem. Details of the recently launched ‘Cyclops’ tasting scheme aimed at cask ales were given out along 6

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with contact details for anyone interested in the scheme. The discussion about foodstocks continued with differing points of view being given. Diageo Great Britain introduced our members, and through them our clients, to the concept of long mixed spirits and also the 360o espTM licensed trade course.

updated and revised. A Professional Indemnity Insurance policy was offered through Markel which members are encouraged to support. A specialist service is offered through Inn Service aimed at free traders who have fallen foul of small print in their loan agreements with brewers. Finally, although not in time for Christmas, the new Institute ties will be available early in the New Year.

The December issue was dominated by the launch of Cheque Inns, a new concept aimed at making certain pubs more profitable by offering a financial service. Council combined their Council members at FLVA Banquet November meeting with the FLVA AGM and banquet, enabling them to increase the profile of ILTSA through the trade. Examination successes were again detailed. Changeover Fee guidelines were


Members Page A stocktakers view of the festive season Another Christmas over and my belief in Santa Claus has most certainly been reinforced. So many of my clients have had really bad stock shortages and the only explanation I can come across is that Santa has been around pubs collecting for his children’s parcels. Some of my customer’s staff have been really generous, over £2000 short ! One venue was £4000 short. The spirits went out in full boxes as did the kegs. How Santa got this amount of stock onto his sleigh remains a mystery.

what they had budgeted for, in some cases demanding over £2000. They cannot pay this sort of money. My tenanted customers are on such tight margins that they barely make a living so any unexpected expense will drive them over the brink. The coming of the smoking ban will finish many community pubs. Research a few years ago by Harris International Marketing showed the reasons for customers choosing a pub were:

Sadly, I must report that the Cherry B fairy has finally passed on with only one customer now stocking this ancient relic. I have come across a client with a “Double Diamond” font on the bar, though I am not sure what flows through it!!!

* Staff friendliness

We have found that our food led pubs have, yet again remained buoyant over the festive season with our drink led community pubs suffering another drop in trade.

* Atmosphere

Many of my clients are being hit with electricity/gas bills over and above

Post Nominals Would any member knowing of a past member or non-member incorrectly using the post nominals M.I.L.S.A. or F.I.L.S.A. please contact the Secretary. In effect they are ‘passing themselves off ‘ as being part of a professional body and will in the first instance be reported to the local Trading Standards Office. There seems to have been a marked increase lately in this practice, so please help us stamp it out. Please check your local telephone directories and local press. If in doubt please check with the Secretary that these people have earned their qualifications.

* Quality of drink * Speed of service * Convenient location * Cleanliness * Brands I want * Range of beers * Internal appearance * Value for money Followed on by Sky, clean toilets, car parks, children’s facilities I do not see anywhere “cheap beer” or Happy Hours mentioned. This week, I spent Friday at a wonderful place. I arrived, after a long drive, to be greeted by staff offering coffee. All day long I was really well treated with coffee on tap by a happy, bubbly and positive staff. Any help I needed was given willingly. The Hotel was busy with early breakfast, morning coffee and a busy Friday lunch. Sales for the period are very buoyant and staff really make every one welcome, including the Kitchen. No wonder this Hotel won a major guide book award last year. I wish I could bottle this tremendous hospitality to take around with me. Marie has carried out some serious research on the attributes of stocktaker’s beverages. Her

conclusions are that the quality and frequency of the teas and coffees have a direct influence on the outcome of the stock result. We would like to hear from any colleagues who have evidence to support or deny these phenomena. Most of our pubs have had a very difficult trading year. With the onset of a round of supplier price rises, we are pushing very strongly for a major price rise (15p on beer) and a rise on every thing else. To help take the steam out of customer/ landlord relations we offer to print price lists for our clients with our name on, so that they can blame us. I do not mind fighting my client’s corner on this if it helps me to keep a profitable client for another year. We spend a lot of time giving “added Value” to our clients. We believe that it is the way to keep and generate successful clients. Time spent discussing our client’s business, is in our view, a good investment in our future. It often leads to new clients and often at a higher rate than the previous incumbent. We made a commitment several years ago that we would pitch our stall at a fair price for us to give a good service. This policy has paid off over the years. We do not take on cut price work nor do we do visits more than 8 weeks apart. Visits quarterly involve too much paper chasing and no time to spend with the client discussing their business. It’s back to the service that we provide. Graham Thorpe M.I.L.S.A. STOCKAUDITOR

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The New Generation

Trevor Knight F.I.L.S.A.

Trevor Knight continues his journey across the country in search of the new breed of Britain’s brewers.

Part 24 - Cambridge & West Suffolk Bedfordshire and Cambridgeshire are part of the most extensive area of agricultural land in the British Isles, stretching from the Welsh border across the south Midlands into East Anglia. For centuries farms have supplied fresh fruit, vegetables and salad crops to local markets on a daily basis. Cambridge University was established early in the 13th century but it was 1248 before Peterhouse, the first true college, was founded by the Bishop of Ely. The town was a busy commercial city even before the University was established and today its industries include radio and electronics, cement making, flour milling and the manufacture of scientific instruments. The University itself is a major scientific centre with the Observatories, Scott Polar Research Institute and University Chemical Laboratory. Rutherford, Nobel Prize winner in 1908, split the atom and established the science of nuclear physics at Cavendish Laboratory. Steve Draper had worked with major players in the brewing industry for many years before his passion for traditional beers drove him to take a

year out to learn the art of brewing before setting up his own brewery in the University town. THE CITY OF CAMBRIDGE BREWERY CO.LTD., was set up in May 1997 in Cheddars Lane, Cambridge with a plant with 15 barrels a week capacity. Steve’s first brew, Hobson’s Choice was a great success and was soon followed by others, to the point where eight main beers are now brewed along with a variety of seasonal beers. The Brewery moved into bottling in 1997 with a special commission for a leading malting barley agent of the time - since then bottling has been extended to cover most of their own beers as well as the occasional specials. In October 2001, Cheddars Lane was closed and the brewery moved to larger premises in Chitterling, in green countryside between Cambridge and Ely where there is room to expand to meet demand. The new site needed much work to convert the existing property into a working brewery and office. During the course of this work it was discovered that the new site had no mains drainage and, as well as being an eyesore, a new effluent plant would have been very expensive.

After much research it was decided to use an environmentally friendly reedbed system to cope with the brewery waste. This idea won the brewery “Most Innovative Approach” in the 2002 Waste Challenge before even a single reed had been planted! Now up and running, the reedbeds filter out pollutants through a series of beds - the first holding reeds, the second containing marsh plants then into a third pond which is where the ’now clean’ water soaks into the earth. The third pond makes an ideal habitat for many species of wildlife whilst giving the brewery its own private nature reserve! All beers produced have names closely connected with personalities or events in or around the University. We now travel north eastwards from Cambridge along the edge of the Fens and across the county border into west Suffolk. History has crossed and recrossed this ancient kingdom of East Anglia leaving traces of its wealth on the countryside. The ancient market and cathedral town of Bury St.Edmunds takes its name from the martyred Saxon King, St.Edmund, whose bones were brought to the local monastery 33 years after his

BOATHOUSE BITTER ( 3.7% abv.) Copper brown, full-bodied session bitter, starting with impressive citrus and floral hop, grassy fruit notes are present with, finally a fading gentle bitterness.

HOBSON’S CHOICE ( 4.1% abv.) Named after Cambridge Carrier T.Hobson Esq., 1631, who let out horses to customers on a strict rotation basis hence meaning ‘the only choice’, - this is a highly drinkable golden brew with a pronounced hop aroma and taste, with a fruity bitter balance in the mouth, finishing gently dry. 8

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RUTHERFORD IPA ( 3.7% abv.) Amber session bitter with soft, hoppy bitter-sweet balance with light sulphury character after a fruity, malty start. Dry and bitter end with light balance of malt and hops.


The New Generation

MARLD ( 3.4% abv.)

THE BEES KNEES ( 4.2% abv.)

CAPTAIN BILL BARTRAM’S BEST BITTER ( 4.8% abv.)

A traditional mild. Spicy hops and malt with a hint of chocolate, slightly smoky with a light, roasted finish.

The Brewery’s first beer - An amber beer with floral aroma, honey softness on the palate leads to a crisp, bitter finish.

Modified from a 100 year old recipe, using full malt and traditional Kentish hops.

death in AD 870 at the hands of the Danes. Greene King, now a large national company, has been brewing in the town since 1799 - but what of the ‘New Generation’?

to increase in popularity at local events on Rougham Airfield and at Blackthorpe Barn and the Agnew brothers offered him the use of an old parachute packing building on the airfield, where in 2005 work on the new brewery site began.

MAULDONS LTD., THE BLACK ADDER BREWERY

BARTRAMS BREWERY. After an interesting and diverse career, Marc Bartram spent a year at the University of North London studying for an Institute of Brewing Diploma. On its completion Marc settled for a post at The Hampshire Brewery but still cherished an ambition to start his own brewery - an ambition that was realised in 1999. Using a five-barrel plant purchased through Roger Abrahams from Buffy’s Brewery, its first home was in a small industrial unit in the village of Thurston a few miles east of Bury St.Edmunds. Marc’s Brewery initially produced only sufficient beer for the consumption of intimates, with any surplus being sold to the free trade, but within three years demand had increased and the Thurston unit was proving to be too small. Plans to re-locate to a local farmer’s barn were, unfortunately, not well received. Roger from Buffy’s came to the rescue and Bartrams Beers were brewed on Buffy’s own plant for two years. Marc’s beers continued

The Brewery was officially opened in April 2006 on Marc’s birthday and accreditation is now being sought from the Soil Association for its organic beers. With his interest in local art and artists, Marc has employed the services of several individuals to put together his range of pump clips and bottle labels.

We now head south from Bury St.Edmunds for our final call. The A134 trunk road provides a straightforward journey to the south west corner of Suffolk. Close to the Essex border stands the ancient town of Sudbury, once the largest of East Anglia’s woollen centres. It was a busy port on the River Stour when the great English painter Thomas Gainsborough was born there in 1727.

The Mauldon family first became involved in brewing in Sudbury in 1795 when Anna Maria Mauldon began brewing at the Bull Hotel on the outskirts of the town. Business continued to flourish - additional pubs and hotels were purchased and in the early 1800s the brewery moved to larger premises. In 1960 the business, consisting of a brewery, 30 tied public houses, a wine and spirit business and a small farm, was sold to Greene King. Peter Mauldon, Great Grandson of Anna Maria was too young to be involved in the original business and had pursued a career with London Brewer Watney, where he became Head Brewer at their Mortlake Brewery. In 1981 Peter decided to re-establish the family tradition and start a brewery again in Sudbury. Premises were acquired on the Chiltern Industrial Estate in 1982 and the brewery was built - the first barrels being brewed by a Mauldon in Sudbury in the December of that year. Steve and Alison Sims, both former employees of Adnams, purchased the brewery on 1st March STOCKAUDITOR

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New Generation

MAULDONS BITTER ( 3.6% abv. )

SUFFOLK PRIDE ( 4.8% abv. )

BLACK ADDER ( 5.3% abv. )

A traditional session bitter with strong floral nose and lingering bitter finish.

A full-bodied copper-coloured beer with good balance of malt, hops and fruit in the taste. The label depicts the original White Horse brewery emblem.

A grainy roast mouth-feel, almost overwhelming the tastebuds with caramel, malt and vine fruits.

2000 following Peter and Jane Mauldons’ decision to take early retirement. In June 2004 the brewery moved to a new site in Churchfield Road, Sudbury, where a larger capacity 30 barrel brew kit was installed - the first brew being ready for tasting in January 2005. The brewery is well established and uses only traditional methods and quality ingredients to produce a range of premium real ales. Whilst the recipes remain the same, Charles Dickens association

with the town has been recognised by changes in the artwork and design of the pumpclips. It was in 1894 that the young Dickens, as a reporter for the Morning Chronicle, arrived in Sudbury to report on the corrupt dealings of some of the town councillors who would meet at the Rose and Crown Hotel. Years later Sudbury became the town of ’Eatanswill in Dickens ’Pickwick Papers’.

Next time we have a look at Essex, visiting a well-established brewery at Woodham Ferrers before heading north again into East Suffolk. My thanks to the breweries featured for their co-operation Because of my failing eyesight, the research and compilation of this series would not be possible without the assistance of my wife, Carole. Together we will continue the series to “journey’s end”.

Cash Register Makeover On Norman Clements’s death the Institute was given a brass NCR cash register that quiet frankly had seen better days. Linda Arthur’s father kindly offered to renovate it back to its former glory – or at least he was volunteered for the job. A trained horologist, he approached the task as a labour of love and sent us the following report.

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The Cash register was manufactured in Dayton, Ohio in the United States of America in 1900. Weighing in at 77 pounds ( 35 kilogrammes ) it is unlikely that a shoplifter could run off with it. In addition there are several devices to stop anyone getting caught with their fingers in the proverbials. To begin with, a key is needed to get under the cover which encloses the information that tells the proprietor how much money should be in the drawer. Every transaction is registered in L.s.d., including half pennies ( but no ¼ pence or farthings – strange ! ) which can be zeroed with a key, or on a separate indicator for every ‘ no sale ’ that can also be zeroed. There is a further indicator which registers every time the cover is opened, this cannot be zeroed ! There are several hundred finely engineered parts that make up the complex machinery, with rods, shafts, cams, toggles, gears and eccentrics to make the till as foolproof and reliable as possible, all supported by four robust

cast iron frames and clad in heavy ornamental brass and bronze. There are two brass plates attached to the outside stating several patent numbers from 1882 to 1896. It also gives us the information that the till is of the 400 series and sold by N.C.R. at their premises in Tottenham Court Road, London. I just wonder how many Casios, Samsungs or Sharps will be around in another hundred years, perhaps just another indicator of the ‘throw away’ society in which we live.


Book Shelf I.L.T.S.A. Stationery Available through the secretary :Goods Inwards Book NCR paper - 50 sets uniquely numbered and perforated £7.00 ( Members £6.50 Fellows £6.20 )

Bar Requisition Books Available in 4 colours, 50 sets using NCR paper £5.50 ( Members £5.00 Fellows £4.80 )

How to Run a Successful Pub is a comprehensive guide to acquiring and running your own pub. It helps you to : * Find your ideal pub * Plan and set up your business * Target your customers * Make more sales * Control your costs

Wastage and Allowance Books Available in triplicate NCR - 50 sets to a book. £5.50 ( Members £5.00 Fellows £4.80 )

Total pages: 347 Total chapters: 19 Appendix: Includes Useful calculations - calculating GP, breakeven. Example P & L and Cash flow forecasts. Units of alcohol. Lists all major UK pub operators and Agents. Index: Comprehensive. Price: £14.99 (currently available at 34% discount through Amazon).

* Maximise your profits Chapters include: Marketing, staff, bookkeeping, licensing law, drinks, food, fruit machines, raising finance, regulations (comprehensive and up to date.)

Retired Members The ‘Retired Members’ category is to enable members to remain in contact with the Institute. Retired members will not be eligible to take part in any marketing organised by the Institute ie website listing, Trade Press advertising and the Member’s brochure, as these all imply that you are willing to take on new work. However they can still enjoy benefits such as the AA scheme, receive the ‘Stock Auditor’ and the many other offers that are made available to the general membership.

Section about stock-takers and recommendation of the ILTSA Pages 114 - 115 - What stocktakers can help you with, choosing a stocktaker and other factors to consider. ...’Stocktakers provide an essential service to the licensed trade’... ...’The Institute of Licensed Trade Auditors is a body that represents stocktakers in the UK and Republic of Ireland,,,.Their website www.iltsa.co.uk provides more information and a list of stocktakers by region’...

divisions of the UK’s largest breweries and pub companies. His extensive knowledge and day-to-day involvement with pubs and publicans make him well qualified to know what is required to run a successful pub. He shares his knowledge and many ‘insider tips’ with you in his book. Recent review.

...’Mark S Elliott’s How to Run a Successful Pub is not the first book to attempt to do this but it’s the best I’ve seen and it has the added advantage of being up to date’... ...’A helpful addition to any pub’s bookshelf’...

(The Publican Newspaper) Availability Available on-line at www.amazon.co.uk or via the publisher’s website: www.howtobooks.co.uk, or can be ordered through high street bookstores.

About the author Mark S. Elliott has spent 25 years working in various management roles within the tenanted and leased

ISBN 1-84528-126-8

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Wine Cellar

The how, what and why .....

Why use a screwcap? Simple – to protect ‘cork taint’ and ‘random oxidation’

What exactly is ‘cork taint’? ‘Cork taint’ or ‘corked’ are simply terms used to describe a wine that has been adversely affected once it has come into contact with a cork. Cork, which is a natural product made from the bark of a tree is prone to developing mould. The mould itself, effectively creates a chemical contamination known as 2, 4, 6, trichloranisole ( TCA for short ). The level of TCA varies from cork to cork which means the degree of cork taint varies from bottle to bottle. At its worst the wine takes on a musty smell which has been likened to the smell of wet cardboard. The taste of the wine is also affected as the varietal’s natural fruit flavours are suppressed. If only marginally tainted the natural fruit characters will be dulled, making the wine seem lifeless.

What does ‘Random Oxidation’ mean? Oxygen, important during winemaking, can be a problem once the wine is in the bottle and cork can allow oxygen into the bottle in a negative way. Oxidised wines have flatted fruit characters to varying degrees, a dried out palate and shortened aftertaste. Random oxidation strikes for two reasons: It is impossible to produce a perfect glass cylinder inside the bottle for a complete cork seal. Cork is a natural product, which creases and splits and has other defects which allow air into a sealed bottle.

What is a screwcap made of? The top and sides are aluminium. Inside the top is a polyethylene liner covered with a special tin foil.

How does a screwcap work? The cap is machine applied to form an airtight seal. To open, hold the top of the bottle around the capsule in one hand and gently twist.

What about cellaring potential –

will screwcaps allow both red and white wines to age? Yes – ageing of all wines is a function of the natural chemical characters in the wine and will occur over time – irrespective of whether it’s a screwcap or a cork. ‘Some people have the idea that the development of wine with a screwcap closure will be artificially arrested. Not so; there is sufficient oxygen in the wine and in the head space to allow that part of development which requires oxygen to take place, and – what is more – much of the development will take place anaerobically (i.e. without oxygen).’ (James Halliday, Australian wine writer) 12

STOCKAUDITOR


Quiz Answers CHRISTMAS QUIZ The answers to the Christmas quiz are as below 1. Noel 2. Barbra Streisand 3. The World Is Not Enough 4. Brown 5. Merry Christmas Mr. Lawrence 6. Bohemia 7. Frisbee 8. Tracy Emin 9. 72 10. Raymond Briggs 11. Rugby Union 12. `Winter Wonderland` 13. He provided the voice for Darth Vader 14. Maria Sharapova 15. Robbie Coltrane 16. Three (All except the King of Hearts) 17. No-one (there was no speech other than the song “Walking in the Air”) 18. The Derby (Santa Claus was the name of the racehorse) 19. The Three Wise Men 20. Rum 21. Blue, Red, Yellow, Black, Green and Orange 22. Mills And Boon 23. Harry Potter 24. 12 25. Dubai 26. 55 27. The speed of light 28. 1,024 29. William Roache 30. Beth Jordache

There were no totally correct answers, two questions in particular seemed to attract differing answers depending on which search engine was used. Letters in the Cambodian alphabet and the Ann Frank question were particularly bad for this. However David Bowie did not narrate the ‘Snowman’ he merely introduced it – a sneaky one that. We have decided however to split the prize money between the two top scoring contestants and so a cheque for £25 will be sent to both Mandy Grafton and Simon Haywood – a belated Christmas Gift perhaps.

SAVE FUEL ! The way you drive and the way you maintain your vehicle can help reduce your fuel consumption and save you money. The following ten points should help you maximize your consumption per litre of fuel: 1. Drive smoothly, avoiding heavy acceleration or braking. 2. Change up to a higher gear as early as possible as you accelerate. 3. Keep your engine well tuned, check your oil and fix any problems immediately. 4. Make sure your tyres are at the correct pressure and not under or over inflated. 5. Keep your boot or back seat clear of unnecessary items that just add weight. 6. If you’re not using your roof rack or roof box then take it off. 7. Keep your windows closed, especially if you’re driving at higher speeds. 8. Always use the recommended grade of oil in your engine. 9. Use cruise control on major roads and in free flowing traffic. 10. Turn off your engine in heavy traffic to avoid excessive idling. There are additional hints and tips to help you get more from your fuel at www.shell.co.uk

Are you a recently qualified member of the I.L.T.S.A. and are looking to either start your own business, or increase the volume of your existing business instantly ? Are you perhaps an existing Stocktaker who needs an injection of new business, or would like to expand your area ? A member has a long standing Stocktaking business in the West country for sale. Almost all of it being periodic Licensed Trade Stocktakes in the private sector, with loyal clients who have known him for a good number of years. Predominantly in Devon and its borders, it is a fantastic opportunity to acquire this business with the exception of that based in one specific geographical area, and it is available at a very reasonable and realistic premium. Full details will be available to genuine applicants, meetings will be arranged for discussion and agreement of all financial negotiations. Please write in the first instance, to the

Secretary I.L.T.S.A. Brockwell Heights Brockwell Lane Triangle Sowerby Bridge West Yorkshire HX6 3PQ STOCKAUDITOR

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54th AGM

The Towers Hotel Swansea Bay 11th to 13th May 2007

This year we have planned, for the Friday excursion, a trip to the award winning Gower Heritage Centre on the nearby Gower Peninsula. The centre is a rural life museum based around a twelfth century water mill. The Peninsula is only 15 miles long and about six miles wide but still manages to be something of an enigma, retaining its own dialect and culture. It was Britain’s first designated area of Outstanding Natural Beauty with many of Wales’ cleanest and spectacular beaches. Once educated, we plan to adjourn to the Oxwich Bay Hotel for a well deserved lunch and a pint or two. If the weather permits this will be in the gardens running down to the beach. The hotel is

Oxwich Bay Hotel 14

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Do you fancy a relaxing, leisurely day with friends and colleagues, lunch at an idyllic hotel right by the sea then return to your hotel well in time to prepare for the evening ahead. If you do make sure that you do not miss this year’s AGM. Set in South Wales we are based at the Towers Hotel, Swansea Bay – a modern hotel set away from the hustle and bustle of Swansea and yet just off the motorway network.

set in eight acres of private grounds at the Western end of the beautiful Oxwich Bay. After a relaxing lunch we will head back to the Hotel but if time allows have a short break in the Swansea Maritime Quarter – apparently a sight worth seeing with its private yachts and wharf-side bars. The

The Impressive Sail Bridge

Swansea Marina

National Waterfront Museum and the Dylan Thomas centre are here if anyone wants to return on the Saturday afternoon. The Sail Bridge that spans the River Tawe is well worth viewing.

Contributors Many thanks to the members and others who have made this issue possible:Linda Arthur, Caliterra Wine Company, Mark Elliott, George Giles, Greyeye, Trevor Knight, and Graham Thorpe. Thanks also to Peter Hodgson and Rita Broadbent for proof reading this issue. Deadline for the April issue is 12th March 2007


54th AGM On returning to the Hotel, time is allocated to prepare for the evening, or even to partake of further beverages with newly arrived members. As in recent years, the Friday night is a more formal affair but the emphasis will be on a leisurely dinner with friends old and new. For the sensible ones, an early night would be in order but who says that Stock Auditors are sensible, so the bar will be open until late.

Mumbles from the Castle

everyone. Partners join the members for a late lunch before doing their own thing in the afternoon.

The Towers Hotel On Saturday, whilst members are attending the AGM, partners are welcome to join the trip to the nearby seaside resort of Mumbles. Located at the end of the five mile sweep of Swansea Bay it is full of small, bustling shops, art galleries, seaside amusements, ice cream parlours, in short, something for

Mumbles :- Victorian Pier

The AGM itself is where you, the members, get your say as to how the Institute is run, how it can help your business and what you want the Institute to do for you. For a hardened few the AGM is a not to be missed event but each and every member is encouraged to come along and have their say. Your opinions are important so please do attend and air your views.

Saturday night is where traditionally, members ( and their guests ) let their hair down and take to the dance floor. The unofficial ‘loud shirt’ competition has become something of a tradition with many antics viewed on the floor. Camcorders are banned from this part of the proceedings to save any embarrassment to usually ‘guilty’ parties. After a late breakfast on the Sunday it is time to say fond farewells and depart for home – and a well earned rest back at work. The package price includes accommodation on the Friday and Saturday nights, full English breakfast, dinner with wine both nights, lunch on the Saturday and coffee for those attending the AGM. For those wishing to stay on either the Thursday or Sunday evenings we have negotiated a special rate. Make a date in your diary today and return the booking form to stake your place at the 54th AGM of your Institute. For further details:www.thetowershotel.co.uk www.gowerheritagecentre.co.uk www.oxwichbayhotel.co.uk www.visitswanseabay.com

STOCKAUDITOR

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Refresher Day &Examinations

14th & 15th March 2007 For anyone who is taking the full exam or re-sitting New training venue - Bosworth Hall, the theory only this day of Market Bosworth, Warwickshire revision is an absolute must to attend. Not only does it give the candidates an opportunity to get into exam mode, they can also gain access to information they may not experience in their everyday auditing who may not be used to dealing with activities, but which the Institute spirit checks on a regular basis, as all believes every member should be examinees have to take readings on fully aware of. three different samples during the The day is an informal and relaxed following day. affair commencing with tea, coffee The later part of the day is spent on and introductions. An assortment of questions any of the delegates questions extracted from previous require information on, that have not papers are then attempted each in already been covered during the turn by the delegates and then morning. Details of the topics which answered fully as expected by the will be covered on the refresher day markers. Each topic is discussed in are sent to those attending prior to detail to cover any eventuality that the event, so they have the may arise. opportunity to ask advice on other Following this exercise the delegates areas that they may feel particularly are then asked to do a deliberate inexperienced or weak on. error paper which forms part of the We always make ourselves available practical exam. This covers all at the end of the day to deal with any aspects of checking one’s own work, questions, on a one to one basis, that from extracting purchases correctly, any of the examinees may wish to checking additions on closing stocks discuss individually. and purchases, computer inputting, calculating allowances and all other errors that can be made if a full check does not take place following the completion of a result.

www.iltsa.co.uk

This is usually followed by hydrometer demonstrations for those

16

It is evident from comments at the end of the day that the majority of those attending find the refresher day of immense benefit, and extremely worthwhile in preparing them for the following day.

Training courses held in March and October - Full details on www.iltsa.co.uk

Residential Training Seminars March 15th to 19th 2007 For further details on all aspects of the Institute contact the Secretary, Diane Swift on 01422 833003 Always look for the letters

F.I.L.S.A. & M.I.L.S.A. STOCKAUDITOR

Areas that can be covered include:* Adjustments – Month end/year * * * * * * * * * * * * * * * * * * * * * * * *

end Price changes during stock periods Two bar operations – Multi bars Bulk purchases – Cigar cabinets etc. Food costing – Results – Allowances Post mix pricing Barrelage Discounts Cash reconciliations Changeovers Reasons for surpluses/deficits Mark up – Gross profit – Cost of sales Actual & Estimated GPs Allowances – Happy hours Promotions Profit and loss accounts Measure changes – 25ml to 35ml Treatment of free stock Adjustments – wine glass sizes DaysStockholding Interpreting results Projected sales analysis Bottle, cases and keg reconciliations Differences when extracting categories Retail stocktaking Proving a result

* Till readings – PLU sales


Stock Auditor www.iltsa.co.uk

THE MAGAZINE FOR THE INSTITUTE OF LICENSED TRADE STOCK AUDITORS

ISSUE 70

ISSN 1471 - 0471

APRIL 2007

In This Issue .....

Page 5 Win a bottle of Bushmills Malt

Refreshing ! Preparing for the forthcoming examinations

Page 8 New Generation of Brewers

Looking extremely confident prior to taking their Institute examinations, are some of the delegates who attended the Refresher Day a couple of weeks ago. Held at the Bosworth Hall Hotel, Market Bosworth the venue was a very popular choice

enabling examinees to take advantage of the Health Centre and extensive grounds before the ardours of their examinations. Full details of their success will be in the next issue of the ‘Stock Auditor’. The venue will also be used for the next exams in October

Cover CD for all our members ! Page 10 Car Insurance Claims

Page 11 A Tale of Two Vodkas

54th AGM - Towers Hotel, Swansea Bay 12th May 2007 - See back page

Contact the Secretary if you require extra copies of this CD


From The Editor

Chris Swift Tel:- 01422 316641 chrisswift@iltsa.co.uk

It is perhaps unfortunate that the March examination results were not available for inclusion in this issue but they are to be discussed at the April council meeting. Full details of their success will be in the June issue. Our new venue, Bosworth Hall Hotel in Market Bosworth was a very popular choice, potentially we could have sixteen newly qualified members. The Training Course was also very successful and it is hoped to use the hotel again in the future. Enclosed with this issue is a disc supplied by Diageo Great Britain. This is full of ideas for you to pass on to your clients - we have a limited number of spare CDs in the office if you want further copies. Bushmills have kindly donated a bottle of their malt to the lucky winner of a simple competition. The winner will be drawn out of the hat ( or box ) in mid April. John Andrew from Batley recently telephoned the ILTSA office with a simple query – what notices have now to be legally displayed on licensed premises ? With the new Licensing Act in force I was not completely sure – but I knew a man who would know. Thanks to Tony Payne of the FLVA there is a definite answer on page 6. When the Monopolies and Mergers Committee ruled in the late eighties provision was made for guest beers and cider to be free of brewers tie. In addition most public houses were not tied for wines and spirits. Since then, the Pub Companies have been tightening the reins and it is not uncommon for houses to be completely tied for the majority of products sold over the bar. Consequently, the licencee is not able to cut his costs and in an ever more competitive market cannot increase his selling prices. We are now increasingly asked to calculate the results of certain courses of action. One such story is detailed on page 11, where one of my clients changed from cheap ’house brands’ to proprietary spirits with astounding results. Whilst I am sure that this will not work in all situations it is certainly a strong argument to, at least, have a further look at the figures in relation to your own clients. Franchising is now a major part of the British Economy and the provision of stocktaking services is an area that lends itself to the concept. For anyone starting a career in the profession it offers a virtually guaranteed income stream from day one, with marketing and software support thrown in. Franchises are available in several areas with adverts throughout the magazine. No issue of the ‘Stock Auditor’ would be complete without an article from Trevor Knight. In this issue he takes a look at the Crouch Vale Brewery and the picturesque St.Peters. In a new feature covering trade websites we take a look at Marstons PLC but is hoped that members will send in nominations for sites to be covered in future issues. Details of the new ‘Price List’ feature are given, with members being encouraged to send in price lists for inclusion. If you are having problems logging in to the member’s section please contact the office or email chrisswift@iltsa.co.uk. There are still rooms available for the AGM so why not make a date in your diary and travel down to Swansea for what promises to be an enjoyable social weekend. The next issue will feature the AGM in some detail but please do take this opportunity to have your say, tell us what you want from your Institute.

Steve Berry F.I.L.S.A. 01968 670600 President & Chair of Exam & Training steveberry@iltsa.co.uk

Trevor Perrott F.I.L.S.A.. 01483 829437 Treasurer trevorperrott@iltsa.co.uk

Chris Swift F.I.L.S.A. 01422 833003 Marketing & Editor ‘Stock Auditor’ chrisswift@iltsa.co.uk

Ron Foster F.I.L.S.A. 01793 771959 Regional Reps ronfoster@iltsa.co.uk

Rita Broadbent F.I.L.S.A. 01274 870989 Benefits & Equipment ritabroadbent@iltsa.co.uk

Mike Murdoch F.I.L.S.A. 01254 247496 Press Officer & PR mikemurdoch@iltsa.co.uk

Linda Arthur F.I.L.S.A. 01372 465949 lindaarthur@iltsa.co.uk

Rob Sutton F.I.L.S.A. 01455 841799

This magazine is published by the Institute of Licensed Trade Stock Auditors. Whilst welcoming any contributions, the editor reserves the right to alter or amend them if necessary. Any opinions expressed are not necessarily those of the Council and are accepted only on that understanding. No part of this magazine may be reproduced or transmitted without written permission of the publishers. Printed by :- Pickles Printers, Halifax, West Yorkshire 01422 353239 All Subsciptions payable in advance. Published 6 times per year post free Annual Subscription £24.00 © Institute of Licensed Trade Stock Auditors 2007

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robsutton@iltsa.co.uk


View From The Chair

George Giles Tel:- 0191 386 7699 georgegiles@iltsa.co.uk

I have, in recent weeks completed two emergency stock audit valuations for Punch. What worries me is the fact that both lessees had thrown in the keys and walked away losing a great amount of money. Since December the new licensee had been broken into twice and on the second occasion, suffered injuries from his aggressors. He valued his life and those of his family, a lot more than he did the public house and decided enough was enough. The second outlet was a licensee with admittedly, poor business acumen but with no backing from the pub company until it was too late, he failed. In this instance, the food stock was written off completely and the liquor stock totalled over £4000. If you consider the fact that all the draught beer and lager was out of date or very nearly, the total valuation could have been much greater than that. Other outlets around the county are being put up for sale constantly. On one occasion recently, driving through Durham City, I passed a “Trust Inns” outlet which has been closed for several weeks. It boasted a large advert on the gable end stating “RENT THIS PUB FOR £100 per week - LOW INGOINGS”. The companies running these outlets must be desperate if they are advertising in this way. The pub companies must start rethinking their strategy and give a lot more support if they are to attract people into their many outlets on the market. C.A.M.R.A recently said in the national press that one hundred pubs a month are being closed and sold to developers for housing projects. Quite frankly, I think that figure is moderate and it could be that 150 to 200 outlets are going to the wall. This is a worry for our members. I would hope that the bigger players in our business will put their heads together and come up with a solution that will attract the right sort of people wanting to run public houses. It may help if the government paid a little more attention to what is happening, to prevent another British Institution biting the dust. We are breaking into spring which means the A.G.M is nearly upon us again. How quickly it comes round! I look forward to meeting all old and making new friends at Swansea in May. We are working towards showing a good set of accounts at our A.G.M. I have to congratulate all my council members who have worked tremendously hard for the Institute in the last twelve months . The update of the book “Taking Stock “ is going well and we hope that it may be ready for the A.G.M. However we decided to do the layout of the book ourselves and there is still a lot of work for us to do before we can “launch” it at the A.G.M. but that is still the aim. We have again, a healthy attendance for the March exams and the course. We are at Bosworth Hall Hotel this year for the first time. Those of you who attended our AGM two years ago will, I am sure remember it as a good venue. I look forward to seeing you all at the Tower Hotel in Swansea.

iles G e g r o e G

OFFICE DETAILS Tel :- 01422 833003 dianeswift@iltsa.co.uk Brockwell Heights Brockwell Lane Triangle Sowerby Bridge HX6 3PQ

ILTSA CALENDAR 2007 2007 April 12th / 13th Council Meeting, London May 11th to 13th 54th AGM - South Wales October ( TBA ) Refresher Day and Examinations - Bosworth Hall, Market Bosworth

AVAILABLE FROM THE SECRETARY Taking Stock Books Goods Received Books Bar Requisition Books Allowance Books Flexible Dipsticks Sectional Dipsticks Institute Ties Membership Lists Self - inking stamps

FELLOWSHIP Any member, with the requisite seven years full membership, can apply for fellowship. Please contact the Secretary for details. Any applications will then be placed on the agenda for the April Council Meeting STOCKAUDITOR

3


Bushmills Brands Whiskey-That’s Irish Whiskey with an ‘E’ ! Bushmills is thought to hold The Oldest Licence For Whiskey Distillation In the World ! Although the license was granted in 1608 by King James I, mention was made of distilling in the area as early as 1276. The great traditions and craftsmanship first established in 1608 have been handed down over the generations and evolved to this day. A few changes have been made to the way Bushmills Irish whiskey is now made to ensure that the whiskey produced is the whiskey people will most enjoy. The Co. Antrim village has a long and illustrious history of whiskey production. Stories tell us that the troops of King Henry II of England were more than happy to discover the unique taste of Irish whiskey. Unable to pronounce the Gaelic “ Uisce Beatha” ( water of life ), they shortened it to “Fuisce” and finally to whiskey. Within a few short years after 1608, London society was paying tribute to the quality of the whiskey produced at the Old Bushmills Distillery. The Irish spirit was a favourite among the revellers of British King James’ court. In 1784 the Distillery became an officially registered company. From the 1740s to 1910 Irish emigrants to the USA spread their taste for Bushmills. During 4

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WHAT MAKES WHISKEY IRISH ? The specificity of Irish whiskey stems from the contribution of four attributes 1. Mostly made from a mash of malted and unmalted barley but only Bushmills uses 100% malted barley. 2. Un-peated malt barley leading to an absence of smoky flavour that is characteristic of Irish whiskey. 3. Triple Distilled for exceptional smoothness. 4. Made in Ireland. Ireland’s soft, temperate climate, allowing for a very slow and gentle maturation process, leading to very mellow and flavoursome whiskeys. Prohibition it was one of a very few Irish whiskeys to survive, largely because of its quality. Through the years it has had many successes at International spirit competitions.

In 2005 Diageo purchased Bushmills from Pernod Ricard and the brand looks set to fulfil its full potential. Whetted your appetite why not visit, www.bushmills.com .

The Bushmills Family Bushmills Original (sometimes called Old Bushmills) Bushmills Original Irish Whiskey is the cornerstone of the Old Bushmills Distillery. The iconic Bushmills Original is made from two natural Irish ingredients, pure Irish water from St. Columb’s Rill and malted Irish barley - not forgetting centuries of experience. Bushmills Original is a blend of Malt Irish Whiskey with a single grain Irish Whiskey. Malt whiskey reserved for Bushmills Original is slowly matured for a minimum of three years in American oak casks that are specially selected to bring out the golden hue and light, yet distinctive characteristics of the whiskey. When mature, this malt whiskey is blended with a grain whiskey to

balance the flavour. The malt used in the mash derives its clean taste from the deliberate absence of peat used in the barley drying process. The barley used in Bushmills is dried in closed kilns and thus there is no smoky flavour present. Lighter, no smoke and perfectly balanced, Bushmills is triple distilled for exceptional smoothness.


Bushmills Brands Black Bush Is the No.1 Bushmills Brand in GB On Trade Black Bush Irish Whiskey is a rich, dark blend from the world’s oldest licensed distillery, Old Bushmills Distillery in County Antrim, Ireland.

whiskey, and put away to sleep for a minimum of ten uninterrupted years in vast, dark, aromatic warehouses. Thus, it develops its full flavour, character and hue, and finally presents as a well-balanced and approachable malt.

Bushmills 16 year Old Malt

It is comprised almost entirely of Single Malt whiskey. Black Bush, is distilled three times in copper Pot Stills, to achieve the maximum purity of the spirit. Malt whiskey that becomes Black Bush is aged in carefully selected Oloroso sherry-seasoned oak casks before being blended with a small portion of a delicate sweet single grain whiskey to give Black Bush its intriguing flavour. All the malt whiskey used to create Black Bush is matured for typically 8-10 years. As the whiskeys mellow together, the uniquely rounded bouquet, rich amber hue and distinctive spicy taste of Black Bush is born. It is this perfectly balanced taste that whiskey aficionados have grown to love.

Bushmills 10 Year Old Malt Embodying all the traditions of distilling in Bushmills since 1608, this is a malt, which can take its place among the foremost malt whiskeys in the world. Each drop of Bushmills Malt is distilled three times at the Old Bushmills Distillery and is made from 100% pure, unpeated malted barley. This Single Malt Whiskey is matured for at least ten years in specially selected American barrels, which have previously held bourbon

Bushmills 16 year old malt is a rare single malt Irish Whiskey. With “three wood” maturation and finishing , a malt of distinction emerges, with a fullness of depth and flavour rarely found. This characterful whiskey is first matured in a combination of American whiskey barrels or Spanish Oloroso sherry butts for 16 years and upwards. In these sherry butts over the long years, mild toasted wood, vanilla and sweet nutty flavours develop gently in the spirit. The malt whiskey is then vatted and married for many months in large old port wine pipes. Here a nice finishing touch of sweet wine character is acquired, and all these various flavour elements mature and mellow together mysteriously.

Win a bottle of Bushmills Malt Diageo Great Britain have kindly donated a bottle of Bushmills 10YO Malt to the first correct answer drawn out on April 23rd. In what year was Bushmills granted its first distilling licence, and who granted the licence. ? Answers to the secretary please

Diageo Great Britain is a member of the Portman Group promoting responsible drinking.

STOCKAUDITOR

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Notices On Licensed Premises

Pub Signage One of our members recently contacted the office enquiring about what signs need to be displayed. Prior to the new Licensing Act that would have not been a problem but as you know the situation has changed dramatically. Legally the following must be displayed :- Summary of Premises Licence Must be displayed where it is viewable by the public. Failure to display the Summary may result in a £ 500 fine. A certified copy ( signed by a solicitor ) of The Full Premises License ( Part A ) needs to be kept in the safe and be available for inspection.

- Details of DPS A nomination of DPS also needs to be displayed. In addition all staff who

sell alcohol need to be authorised to do so and recorded on an authorisation sheet. If the DPS is away for an extended period of time an Agent Form also needs to Although not a legal requirement, there is nothing wrong with a little humour as above ! completed leaving a - Fire Exits nominated person responsible for the premises. The personal licence - Public Liability Insurance comes in two parts. The card must A summary of the cover must be be accessible at all times and displayed presented on request to a Police or authorised officer. The counterpart Although not strictly a legal should be kept safe and returned to requirement the following notices the council for updating as are also considered to be necessary. Failure to update a necessary. personal licence may result in a level - Challenge 21 – proof of age 2 fine of up to £ 500.

- Tobacco signs on Cigarette vending machines ( over 16 ) - Price Lists Not only give details of pricing but also ABV.

- Weights and Measures Statutory notices Detailing the measures being used, ie either 25ml or 35 ml or multiples with regard to whisky, gin, rum and vodka. Strictly speaking these are the only spirits that they apply to but it is considered good practice to follow through on all spirits and liqueurs. Wine is now covered by similar legislation and the glass sizes have to be stipulated. 6

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signage - No Smoking at The Bar – will be replaced shortly with a whole collection of notices ! - Head on Beer ( top up notice ) - Gaming Machines ( GAMCARE helpline, no play for under 18’s ) There are also a whole collection of notices that many licencees choose to exhibit – amonst these would be:- Health and Safety – mind your head etc. - Car park security notices Pubwatch Notices - Drug Policy – drugs not tolerated ….. - Anti-drink spiking - Please leave quietly….. - Taxis …. The list is endless


Members Page NEW MEMBERS

WANTED Experienced stock auditor familar with P S Auditor programme. To work on a sub contract basis for a well established company operating in the North West.

A warm welcome is extended to the following new members: George Ainslie Jonathon Burkin Anthony Chick Claire Crompton Andrew Darby

Crawley Newark Kendal Lichfield Stockton on Tees

Melanie De Paeztron Fiona Eaton Kevin Eaton David Hudson Keith Jones Michael Phillips Andrew Tate

Birmingham Blackburn Blackburn Bournemouth Wirral Hayling Island Glasgow

Telephone Rod on

07771 875205 or office

Subscriptions 2007 Many thanks to the members who have already paid their subs for the coming year. Included with your VAT invoice is an ILTSA lapel badge for all QUALIFIED and retired members. Further badges can be purchased from the Secretary by qualified members only for £ 2.00 plus VAT.

01606 889926

QUALIFIED STOCK AUDITOR 30 years experience Seeks sub-contract work throughout the North West

01942 - 258330

Contributors

Due Diligence Members are reminded that in order to be able to show ‘due diligence’ hydrometers should be re-caliberated every three years.

Reeves ofer a re-caliberation service for £ 20.00 plus VAT excluding postage and packing.

Many thanks to the members and others who have made this issue possible:John Andrew, Bushmills, Daigeo Great Britain, George Giles, Greyeye, Trevor Knight, and Stockltake UK. Thanks also to Peter Hodgson and Rita Broadbent for proof reading this issue. Deadline for the June issue is 12th May 2007.

Post Nominals Would any member knowing of a past member or nonmember incorrectly using the post nominals M.I.L.S.A. or F.I.L.S.A. please contact the Secretary. In effect they are ‘passing themselves off ‘ as being part of a professional body and will, in the first instance be reported to the local Trading Standards Office. STOCKAUDITOR

7


The New Generation

Trevor Knight F.I.L.S.A.

Trevor Knight continues his journey across the country in search of the new breed of Britain’s brewers.

Part 25 - Essex & East Suffolk From Sudbury we head south across the inland landscape of Essex with its gentle swell of fields and long horizons broken by reefs of trees. Place names are reminders of old industries and unspoilt villages with ancient churches lie down narrow winding side roads. The Romans built a small town which they called Caesaromagnus halfway along the route between London and Colchester in the 1st century A.D. The present county town we know as Chelmsford grew from the medieval manors of Moulsham and Celmeresfort The construction of the Chelmer and Blackwater Navigation in 1797 and the arrival of the railway in 1843 made Chelmsford a suitable centre for industrial development. The world’s first radio factory was set up in Hall Street in 1899 by Guglielmo Marconi. From a later factory he started transmitting Britain’s first radio programmes of music, news and talks in 1920 - this was 2 years before the formation of the British Broadcasting Company which became the British Broadcasting Corporation in 1927. Our first brewery is located in the Chelmsford administered area of South Woodham Ferrers. CROUCH VALE BREWERY was established in 1981 by two CAMRA enthusiasts - a welder and a civil servant. Originally situated in a small industrial unit the welder, (now moved on) used his skills to build the first brew plant whilst the finance and administration were left in the capable hands of Colin Bocking the civil servant and now Managing Director.

Worcestershire hops as well as any interesting German and American varieties when available. The first brew in the new premises came on line on 30 November 2006.

Dedicated to producing the finest cask conditioned ales using traditional methods, the early years were difficult little cask ale was generally available and the brewery were pioneers in this area. Crouch Vale has grown to be one of the longest established craft breweries in the eastern counties. In addition to its brewing operation the company is a major wholesaler of cask ale from other independent breweries to more than one hundred outlets and a supplier to regional beer festivals.

ESSEX BOYS BITTER (3.5% abv.)

Continuing success necessitated a move to new and larger premises in 2006 these being located just half a mile away from their original site. The new brewery has a larger brew house with separate warehouse area plus a brewery bar, shop and museum. Traditional ingredients - East Anglian Maris Otter and ‘Pearl’ barley malts are used together with the finest Kent and 8

STOCKAUDITOR

The brewery provides a regular weekly supply service throughout Essex, South Suffolk, East Hertfordshire and East London and owns one pub in Chelmsford. Two seasonal beers are available each month.

Light-bodied pale bitter with a hoppy citrus aroma and dry finish. BLACKWATER MILD (3.7% abv.) Dark, roasty and bitter with a dry finish. CROUCH BEST (4% abv.) Dry fruity bitter with malt and hops. Wellbalanced throughout. BREWERS GOLD (4% abv.) Golden ale with citrus hop aroma and a sweet, soft, fruity emphasis in the initial taste. A drying aftertaste sees a return of the lemon and orange noted on the aroma. Turning northwards we leave Essex and return to Suffolk by an inland route, as remorseless erosion by the sea has made it impracticable to build a coast road. Narrow roads lead out to each of the seaside towns and villages which have a

maritime heritage going back for centuries. We pass close to the lively town of Woodbridge whose prosperity was based on sailcloth, rope-making and boatbuilding. One of the country’s few surviving tide-operated mills can be found here. Further north along the

coast lies the flourishing town of Aldeburgh which grew up after the prosperous medieval fishing and ship-building centre of Slaughden was destroyed by the sea. The town’s famous music festival is held every June at The Maltings in nearby Snape. A few miles inland lies the medieval town of Bungay. Its odd name possibly derives from “bongue” - a good ford, or “le bon eye” - a spit of land thrusting out into the river. Another reminder of Bungay’s long history is the title of its chief citizen The Town Reeve. This title goes back to Saxon times, pre-dating that of mayor which was introduced by the Normans. A lamp standard in the market place is surmounted by a weather vane in the shape of Old Shuck, the Black Dog of East Anglia and Devil incarnate who first appeared in 1577 and is said to haunt


The New Generation the area. Most of the town was rebuilt after a disastrous fire in 1688 which razed Tudor Bungay to the ground. Although our next brewery has only been in operation since 1996 it is located in possibly one of the most historic and unique sites in the country. A few miles south of Bungay, in the village of St.Peter South Elmham, lies the medieval

maintaining traditional brewing methods. Stainless steel equipment clad in copper or Douglas fir is used and the open plan courtyard makes it possible for visitors to follow the whole brewing process. Locally grown floor-malted barley is used in pale, crystal and chocolate forms, carefully blended together according to individual recipes. More exotic malt varieties are used for some speciality brews.

MILD (3.7% abv.) Sweetness balanced by bitter chocolate malt to produce a rare but much sought after traditional mild.

BEST BITTER (3.7% abv.) Complex well-balanced hoppy brew. Gentle hop nose introduces singular hoppiness with supporting malt notes and underlying bitterness. Other flavours fade to leave a long, dry, hoppy finish.

moated Hall and brewery of ST.PETER’S - a modern brewery built in Victorian farm buildings attached to an ancient manor house. The Hall, built in 1280 and extended in 1539 using architectural salvage from the nearby dissolved Flixton Priory, includes a huge stone porch and traceried stone windows. Inside is a vast grand hall open to the rafters. The surrounding moat, over 8 feet deep and overlooked by the gardens, was originally the main source of Lenten fish. When John Murphy, an international businessman, decided to set up his own brewery, the site’s main attraction was not the impressive Hall but its well - the deep bore-hole of pure, unpolluted water was perfect for brewing. The brewery is housed in carefully restored old farm buildings behind the Hall and was constructed to the highest possible specification to ensure quality and consistency whilst

The brewery has grown significantly over the past few years and now has a bigger brew house, visitor centre and bar and restaurant in the Hall. It produces an extensive range of beers in cask and bottle, including fruit beers and spiced ale. The brewery’s distinctive green, oval shaped bottle, recognised world-wide, is a copy of one from Gibbstown near Philadelphia dating from 1770 and produced for Thomas Gerard, an inn-keeper with a tidewater inn on the Delaware River. The smart brewery shop sells the full range of beers and also the antique furniture on which it is displayed. Brewing capacity is now 175 barrels per week, 2 pubs are owned and 75 outlets supplied.

ORGANIC BEST (4.1% abv.) Hop and vanilla aroma. Hoppy astringent first taste remains constant. Initial fruit and malt notes soon fade to leave a persistent dry astringency. Soil Association Accredited.

GOLDEN ALE (4.7% abv.) Amber-coloured, full-bodied, robust ale. Strong hop bouquet leads to a mix of malt and hops combined with dry, fruity hoppiness. Malt quickly subsides leaving creamy bitterness.

On the next part of our journey we cross the border into Norfolk and visit two Broadland breweries and, maybe, take a look at Norwich. My thanks to the breweries featured for their co-operation. STOCKAUDITOR

9


Car Insurance Claims

It happened like this ...... It is a fact of life that given the number of miles our members drive, some of you may unfortunately have to make a claim in the coming months. You may like to smile on the comments below, all allegedly from actual insurance claims.

....I saw her look at me twice. She appeared to be making progress when we met on impact.

............Going to work at 7am this morning I drove out of my drive straight into a bus. The bus was five minutes early.

.....The accident occurred when I was attempting to bring my car out of a skid by steering it into another vehicle.

............I was driving along when I saw two kangaroos copulating in the middle of the road causing me to ejaculate through the sun roof. (from an Australian claim form) ............The accident happened because I had one eye on the lorry in front, one eye on the pedestrian and the other on the car behind. ............I started to slow down but the traffic was more stationary than I thought. ............I pulled into a lay-by with smoke coming from under the hood. I realised the car was on fire so I took my dog and smothered it with a blanket. ............I knew the dog was possessive about the car but I would not have asked her to drive if I thought there was any risk. ............The accident happened when the right front door of a car came round the corner without giving a signal. ............No-one was to blame for the accident but it would never have happened if the other driver had been alert. ............The pedestrian ran for the pavement but I got him 10

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............First car stopped suddenly, second car hit first car and a haggis ran into the rear of the second car. ............Windscreen broken. Cause unknown. Probably Voodoo. ............The car in front hit the pedestrian but he got up so I hit him again. .............I pulled away from the side of the road, glanced at my motherin-law and headed over the embankment.

............I was on my way to the doctor with rear end trouble when my universal joint gave way causing me to have an accident. ............An invisible car came out of nowhere, struck my car and vanished. ............I was thrown from the car as it left the road. I was later found in a ditch by some stray cows. ............Coming home I drove into the wrong house and collided with a tree I don’t have. ............I thought my window was down, but I found it was up when I put my head through it.

............The other car collided with mine without giving warning of its intention.

............The guy was all over the road. I had to swerve a number of times before I hit him.

............I collided with a stationary truck coming the other way.

............I had been driving for forty years when I fell asleep at the wheel and had an accident.

............A truck backed through my windscreen into my wife’s face. ............A pedestrian hit me and went under my car. ............In an attempt to kill a fly, I drove into a telegraph pole. ............I had been shopping for plants all day and was on my way home. As I reached the intersection a hedge sprang up obscuring my vision and I did not see the other car.

Retired Members The ‘Retired Members’ category is to enable members to remain in contact with the Institute. Retired members will not be eligible to take part in any marketing organised by the Institute ie website listing, Trade Press advertising and the Member’s brochure, as these all imply that you are willing to take on new work. However they can still enjoy benefits such as the AA scheme, receive the ‘Stock Auditor’ and the many other offers that are made available to the general membership.


Tale Of Two Vodkas I am always a little wary when I come across ‘ house doubles’ in pubs positioned alongside proprietary brands as I feel it is only a matter of time before somebody serves from the wrong bottle.

In December their spirit sales increased to a massive 15.33%. Although this could well be clouded by the Seasonal trade the results are still impressive.

50.85 litres of Smirnoff vodka were sold at an average cost of £ 12.98 litre. The quantity of purchases resulted in better discounts !

Whether it is a deliberate act or whether they get inadvertently switched, by an inexperienced bar person for example, the penalty for such an error is exactly the same - potential loss of licence and a massive fine. I recently carried out a changeover at what can only be described as a ‘tired’ local. The new tenants, after a refurbishment, opened to the public in August. Takings from the outset were good but there is always room for improvement. In September / October the sales ratio percentage for spirits was a healthy 9.44 % of takings showing a 70.96% Gross Profit. Within the spirits grouping the largest sales by far were achieved by house doubles and in particular by vodka. Analysing the vodka sales :

A 25ml of Smirnoff sells for £ 1.70 A 50ml of ‘house’ vodka sells for £ 1.80 2.8 Litre of Smirnoff was sold compared with 15.15 litres of ‘house’ vodka Cost prices were £ 13.32 for Smirnoff and £ 8.59 for the house vodka. Smirnoff cost price £ 37.30 ex VAT sales were £ 190.40 ( £ 162.04 Ex. VAT ) G.P. of £ 124.74 = 76.98% House doubles Cost price £ 130.14 selling for £ 545.40 ( £ 464.17 ex. VAT )

Chris Swift F.I.L.S.A.

56 single measures were sold along with 989 doubles. This generated £ 2468.80 of sales. Cost price £ 660.03 resulted in £ 2,468.80 sales ( £ 2101.11 Ex VAT ) G.P. of £ 334.03 = 71.96 % Total Gross profit (or cash margin) for all vodka sales = £ 458.77 divided by 415 drinks dispensed = £ 1.11 per drink. On my recommendation they both attended the ESP course in November. After careful consideration, and taking into account the views of their locals, they decided to replace the house doubles by proprietary brands. A single spirit was still £ 1.70 but a double would be £ 2.40. This was a very brave decision to make, but they were confident in their decision and the results of the next few months have vindicated their decision.

Gross profit achieved is £ 1441.08 or 68.58 % Whilst showing a drop in Gross Profit percentage the cash profit per drink dispensed increases to £ 1.38. Whilst we always tell our clients to protect their GP %, in this case a slight drop in GP has lead to a substantial increase in cash margin.

What pays the rent Gross profit % or cash in the bank ?

Advantages of Upgrading to Quality Brands :* Perception of higher standards within the unit. * Quality brands tend to have larger marketing budgets which should further increase sales. * Increase in spirit sales – usually one of the groups with the highest profit margins. * Whilst GP % may drop slightly the cash margin per drink dispensed should always increase if prices are set correctly. * Less danger of falling foul of Trading Standard Authorities. STOCKAUDITOR

11


Surf Time

www.fullpint.co.uk

Starting a series of websites that may be of interest to our members I came across www.fullpint.co.uk. Actually it is not one site but a family of sites dealing with the recently renamed Marstons. In the eighties I worked for a company in the West Midlands whose company motto was ‘ Unspoilt by Progress’ . However Wolverhampton and Dudley Breweries expanded to become the largest Independent Brewing Group in the country. The expansion trail included Camerons Brewery ( 1992 ) Marstons ( 1999 ) Mansfield Brewery ( 2000 ) Jennings Brewery ( 2005 ) Burtonwood ( 2005 ) Eldridge Pope ( 2007 ) 12

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To reflect this change on the 8th January 2007 Wolverhampton and Dudley formally changed their name to Marstons Plc.

Their website is actually broken into four sites:-

Marstons PLC – This gives up to date details of share movement as


www.fullpint.co.uk

well as share prices. It also gives details of career opportunities within the group and details the history of the Company.

Marstons Inns & Taverns This is the managed house site and covers many of their brands such as Taverners Carvery, Pathfinder, Pitcher & Piano Chain as well as 2 for 1 brands.

Marstons Pub Company – This

Marstons Beer Company -

deals with the tenanted and leased estate with nearly 1900 houses covering the UK. There is a database of public houses available with estimated ingoings, rents and barrelage. In addition there is a business plan template along with ‘Tap Room News’, a magazine distributed within the estate.

This site covers the breweries and brews produced at the groups existing plants: Park Brewery at Wolverhampton Marstons at Burton On Trent Jennings Brewery in Cockermouth. This is a well constructed family of sites and is certainly worth a visit.

Have you a favourite website that other members may find of interest ? Please send a link to chrisswift@iltsa.co.uk. www.iltsa.co.uk

New Feature Downloadable Price Lists This feature is only available to signed-in members. To access the PDF documents sign in and click on the ‘Members’ tab at the top of the screen. Depending on the resolution of your screen the words ‘Price lists’ should appear on the line below towards the ILTSA logo at the left of the screen. Click on ‘price lists’ and a list of downloadable documents should appear. For example to access the Enterprise price list for InnBev delivered pubs just click on the hyperlink and the pdf document will be available on screen. You can then save it, print a page, or all pages, or merely look a price up on screen. I am still looking to upload many more price lists so if you have any current price lists that you think other members would find of use please send either the original, a photocopy or a scan to chrisswift@iltsa.co.uk or to the Institute office. STOCKAUDITOR

13


Franchise Opportunities management to quickly respond to the everchanging face of hospitality trends.

When the main man at the country’s biggest independent stock-taking enterprise claims to offer the perfect opportunity for any would-be stocktakers from within the hospitality industry, it is well worth taking note.

“Our reporting systems are uniform and the integrated software and stock audit service offers complete control.

Stephen Grantham used to work in the hotel business, indeed, at 21 he was already a fully-fledged manager with a major leisure operation to control. A couple of decades on, his companies, Stocktake UK Ltd and Stockcheck Ltd, which offer franchised stocktaking control services to the leisure and hospitality sector, have a client bank of more than 3000 including some of the country’s top hotel groups. Stephen, 40, founded Stocktake UK in 1995 and bought Stockcheck (first established in 1981) three years ago. As managing director he has guided the thriving operation through significant growth both in terms of offices (80) and personnel (125). Franchisees cover the country and Stephen and his sales and development director Mike Smith (himself a former franchisee) are now keen to add to their numbers.

“Our business formula, based around efficiency, technology, support, proactive sales and marketing and speed of delivery, is producing faster growth than we could ever have imagined. “As a consequence we need to find more stocktaking consultants, preferably with a licensed and catering industry background, who want to experience the financial rewards, job satisfaction and freedom of running a home-based business. 14

STOCKAUDITOR

“We want talented people with experience and knowledge, maybe even with professional qualifications with the Institute of Licensed Trade Stock Auditors, who are ready to work for their own benefit rather than that of an employer. “The stock-taking process is a key element to those operating within the hotel and pub business and an ability to come up with the facts and figures there and then scores a lot of points. For proof, you need only to look at the names on the client portfolio – Best Western, Scottish and Newcastle, Punch, De Vere. This is big business and very much a nationwide exercise. Mike Smith says: “We have clients from Inverness to Land’s End, across to Jersey and as far away as Gibraltar – we have even taken out our first bit of business in Bulgaria. “Our custom-designed software (Software Solutions Ltd is another part of the empire) enables all our stocktakers to generate printed stock results on site, allowing for

“The role of a franchisee is to provide clients within a chosen geographic area with a computerised, on-site, stock control report. “This information is processed using laptop computers and full training, including a residential course, is always available. We also provide all the necessary equipment within the franchise fee. “The goal, quite simply, is to continue to build a network of professional stocktakers who can share with their clients the managerial and stock control experience they have gained during their time within the industry. “We have opportunities for franchisees and there has never been a better time to join.” For all franchise details, contact:

Mike Smith M.I.L.S.A. (01756) 708 779 There will be a full case study involving a franchisee in the June edition of the ‘Stock Auditor’.


Franchise Opportunities

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54th AGM Swansea Bay Bookings for the AGM in May at The Towers Hotel, Swansea Bay are now coming in fast so, to avoid disappointment, fill in the form which was sent with the last magazine, alternatively give the office a call. It should be a great weekend held in a superb venue. The Friday trip to The Gower Heritage Centre will hopefully be informative and enjoyable followed by lunch at the picturesque Oxwich Bay Hotel.

www.iltsa.co.uk

There will be plenty to discuss on Saturday at the AGM with lots of suggestions and new ideas to push the Institute forward.

16

Don’t just read about it later in the magazine, come and join us, meet fellow professionals and friends old and new.

Training courses held in March and October - Full details on www.iltsa.co.uk

Residential Training Seminars October 2007 For further details on all aspects of the Institute contact the Secretary, Diane Swift on 01422 833003 Always look for the letters

F.I.L.S.A. & M.I.L.S.A. STOCKAUDITOR

Tel:- 01684 878042


StockAuditor www.iltsa.co.uk THE MAGAZINE FOR THE INSTITUTE OF LICENSED TRADE STOCK AUDITORS

In This Issue .....

ISSUE 71

ISSN 1471 - 0471

JUNE 2007

54th A.G.M. Swansea

Page 9 Competition Winner

Page 9 Well Deserved Honour

Page 12 Exam Success

Page 14 Franchise Opportunities

The AGM ( and social weekend ) is an important date in the calendar for the ILTSA. Not only is it the only time that stock auditors have the chance to get together, and ‘compare notes’ or talk over mutual problems but it is a time when future plans for the Institute are put to the floor. At the moment the Institute seems to be progressing rather well, there is still room for improvement, but there is a definite feeling that the Institute, and its members, are being more acknowledged within the Licensed Trade. At last year’s AGM the best practice with regard to Changeover Valuations was launched and well received within the trade. This year the equally challenging subject of an Institute Health and Safety Policy was tackled. This is a very complex subject and each member should have a policy in place. For self employed members there is, as yet, no legal obligation to have a written policy but should have some policy in place. Copies of the guides can be downloaded from the website or obtained through the Secretary’s office. Continued overleaf

New Britvic Bottle Sizes

Next Residential Training Course :- Wiltshire 18th to 22nd October 2007

page 15


FromTheEditor

Chris Swift Tel:- 01422 316641 chrisswift@iltsa.co.uk

Welcome to this, the June issue of Stock Auditor. As you will see many of the regular features are missing. This is to give as full and accurate report on the recent AGM as possible. Trevor Knight will be back in the next issue along with all the regular features. It is a while since I made an appeal for copy – this is your magazine so please can I have some articles, comments or thoughts for the next issue. Continued from front page replace members retiring in the next few years. Training is a fundamental part of our Institute status and helps it towards As can be seen from all of the above, two of its main objects:Council seem to be taking on more

* To elevate the profession of stock auditor+

* To set and maintain high professional standards In addition to the two successful residential courses held through the year two new initiatives were put before the floor and greeted with much enthusiasm. The idea of ‘Long Distance Mentoring’ was to be explored and put into place. The concept was to combat the perceived thought that helping to train stocktakers in your immediate locality could damage your business. The other idea was that we should be explaining to licensees and other decision makers throughout the trade how to read and utilise the figures that we provide and the benefits of stock control. The publication ‘Taking Stock’ was unfortunately not ready for launch at Swansea as planned. However significant progress had been made and it was hoped that it would be published by the end of the year. Most of the costs had already been met with the only remaining significant cost being the provision of a dedicated website to run in conjunction with the book. A major problem was identified in the age of our members, if present trends continue there will be a significant decline in our membership within the next ten years. It is vitally important that new members are recruited to

and more projects and in addition to the ratification of Rob Sutton, Council is to be further strengthened by the addition of a further member, Anton Ellender. As said at the beginning of this article, the AGM is important in that members can help direct the direction that the Institute is taking, but the AGM is also renowned for a good social weekend. This year, despite the weather, we visited the Gower Heritage Centre, meeting with one of the few millwrights remaining in the country. His graphic descriptions of the dangers of flour dust will remain in our memories for many years to come. Next year we are to visit the North West. This should be a fantastic weekend, many ideas for the excursions have been made with the Beatles coming out tops along with a visit to the National Customs Museum for starters. Despite Liverpool being the City of Culture in 2008 we are hoping to stay just outside Liverpool for what promises to be a great venue. Many friendships have started from AGM meetings and the weekend is a great opportunity to meet ‘like-minded’ individuals for a hospitable, relaxing social event. For those members who have not attended an AGM before try and keep the middle of May free and join with the regulars in pushing the Institute forward. Liverpool is more or less in the centre of the country so let’s have a good attendance.

This magazine is published by the Institute of Licensed Trade Stock Auditors. Whilst welcoming any contributions, the editor reserves the right to alter or amend them if necessary. Any opinions expressed are not necessarily those of the Council and are accepted only on that understanding. No part of this magazine may be reproduced or transmitted without written permission of the publishers. Printed by :- Pickles Printers, Halifax, West Yorkshire 01422 353239 All Subsciptions payable in advance. Published 6 times per year post free Annual Subscription £24.00 © Institute of Licensed Trade Stock Auditors 2007

2

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Steve Berry F.I.L.S.A. 01968 670600 President & Chair of Exam & Training steveberry@iltsa.co.uk

Trevor Perrott F.I.L.S.A. 01483 829437 Treasurer trevorperrott@iltsa.co.uk

Ron Foster F.I.L.S.A. 01793 771959 Regional Reps ronfoster@iltsa.co.uk

Rita Broadbent F.I.L.S.A. 01274 870989 Stocktaking Equipment ritabroadbent@iltsa.co.uk

Mike Murdoch F.I.L.S.A. 01254 247496 Press Officer & PR mikemurdoch@iltsa.co.uk

Linda Arthur F.I.L.S.A. 01372 465949 lindaarthur@iltsa.co.uk

Rob Sutton F.I.L.S.A. 01455 841799 Membership robsutton@iltsa.co.uk

Anton Ellender F.I.L.S.A. 01303 277382 Membership Benefits anton.ellender@ntlworld.com


ViewFromTheChair

George Giles Tel:- 0191 386 7699 georgegiles@iltsa.co.uk

OFFICE DETAILS

It was quite a wet weekend for our 54th Annual General Meeting held at the Towers Hotel in Swansea Bay, South Wales. We have, of course, had wet weather before and once again the delegates who took time out to come and see how the Institution is progressing, weathered the poor conditions and had a most enjoyable time. The AGM, as always, was full of discussion on many subjects ranging from the completion of another good year of financial reports, to the worrying aspects of falling membership. We have, at the last council meeting, put aside a sum of money to address this situation and will attempt to attract the younger generation to come into the fold of the ILTSA and it’s world of stock auditing. It will certainly not be an easy task and both Rob Sutton and Chris Swift will have to work hard on this very difficult matter. You are out there, every day, meeting young people who are working in the various licensed businesses who could be interested in a career in the trade. Our Secretary will send out a new member’s pack to them. We are not asking anyone to put in a whole week or even a whole day of intensive canvassing, but you could help by letting the office have any suggestions of organisations or contacts that you feel may be useful. So ring the Secretary’s office 01422 833003, and put forward your ideas to help Rob & Chris. We need to act now and your thoughts whatever they may be will be of use. On Sunday morning before we left I noticed out in the wind-swept and rainswept car park, a member of the hotel staff sweeping up the cigarette ends etc. The smoking ban is law in Wales now. It was good to see that the management of this hotel had the forethought and presence of mind to keep the hotels grounds in a tidy condition, something a lot of licensees may want to take on board come the 1st July this year. The book “Taking Stock “ will be finished this year, never a easy task to attempt! Rita Broadbent has done a tremendous job to date and we are now at the stage where all chapters are completed and are being put into the required format before going to the publisher. We would like to see this completed by October and launched at the Liverpool AGM in 2008, so make that date in your diary for May 2008 and be there. It was my pleasure at the AGM to award a lifetime membership to one of our longest serving members, Trevor Knight. He has served on council and been a regular contributor to the magazine over many years. Now retired he still does a lot for the institute through his writing and is a great ambassador for us when he is out and about. It was agreed by council that he was a worthy recipient for this award. Trevor said that he had greatly enjoyed his years of association with the Institute and thanked the council saying he was honoured to accept the award. I hope you all have a good summer and keep busy but find time for a relaxing break away from it all. I intend to!

s

e l i G e g r Geo

Tel :- 01422 833003 dianeswift@iltsa.co.uk Brockwell Heights Brockwell Lane Triangle Sowerby Bridge HX6 3PQ

ILTSA CALENDAR 2007 17th October Refresher Day Wiltshire Golf & Country Club 18th to 22nd October ILTSA Examinations Residential Training Course Wiltshire Golf & Country Club November Council Meeting

AVAILABLE FROM THE SECRETARY Taking Stock Books Goods Received Books Bar Requisition Books Allowance Books Flexible Dipsticks Sectional Dipsticks Institute Ties Membership Lists Self - inking stamps

FELLOWSHIP Any member, with the requisite seven years full membership, can apply for fellowship. Please contact the Secretary for details. Any applications will then be placed on the agenda for the November Council Meeting STOCKAUDITOR

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AGMReports

Chairman’s Report

George Giles F.I.L.S.A

We have, I believe, finally released ourselves financially from intensive care! Although we are not an Institute that can spend our modest finances for the sake of it, I and other members of the council feel much more confident in our financial situation. The finances have taken an upward direction over the past three years and we are now in a position to go forward with a greater resolve. It certainly has not been easy to achieve but now that we are in a stronger position than ever before, our aim is to stick with that trend. I believe this has been achieved largely through good teamwork and constant communication between the secretary’s office, the treasurer’s office and all other council members talking with each other regularly. Main Projects - The book “Taking Stock” is our current priority. We had hoped to introduce it at this A.G.M. , however, the best laid plans of mice & men (and women) do not always come together when needed. We have made good progress on the book, thanks mainly to Rita Broadbent who, over the past months, has worked tirelessly to put us where we are at this present time. We are hopeful that this project will be finished later this year. Increasing Membership – We have, at the last council meeting, put aside an amount of money to tackle the problem of falling membership. It is a problem that we have seen coming for a while and we need to address the situation very quickly. So we have given Chris Swift and Rob Sutton the task of looking at possible ways to increase and attract the younger generation into the arms of 4

STOCKAUDITOR

our Institute, and the world of stocktaking. Believe me this will not be easy and I ask all members, if they can think of a way to help to please contact the secretary as soon as possible, with your ideas. Council Members - Last year David Ganney resigned from council on the grounds of poor health , this left the council ...... woefully short and we brought in Rob Sutton from Leicester. I believe Rob has fitted in well over the short period he has been on council and I look forward to his input with anticipation. That is not to say we are now up to full strength, we still need at least one more member of council to reach operating strength. We would like nominations for prospective council candidates and these will be discussed at council in the coming year.

we are now in a position to go forward with a greater resolve.

I became Vice Chairman before I took over from Steve Berry. We have decided to keep that position on the council and at the last meeting, Trevor Perrott was unanimously voted by council to become Vice – Chairman, the intention being to support his election to the Chair in 2009. The trade, in which we all work , has seen many changes over the past twelve months . Firms, such as Greene King, Punch and Enterprise have adopted an ‘ open accounting’ policy and told their new licensees to use a certain firm of accountants. I personally wrote to the Greene King Managing Director to ask if our members could be used in a similar

way. The answer I received was a “sit on the fence” reply that told me nothing, suggested nothing and did nothing to clarify the situation. The Office of Fair Trading was my next stop, their answer to it was, “ if the accountants can be changed after a 12 month period to whoever the licensee wishes, it is not deemed a ”restrictive practice”. I am sure you all have your own views on the above. It is my belief that our trade is not now controlled by government; the cartels of pub companies and those who have the strongest voice are reaping the benefits. I read with interest just days ago that 5000 pubs will close in the next 5 years. That does not fill my heart with glee. We will continue to do as much as we can to change the situation for the better, however we are, I fear, a small fish in a very large pond. Ladies and gentlemen, we on council thank you for your time and for your attendance at this Annual General Meeting.


AGMReports

Secretar y’s Report

Diane Swift

The year has been, as usual very busy with a lot of exciting new developments and ideas which no doubt will be reported on by council later in the meeting. My thanks go to Chris for all his support, help and advice and also to Trevor. “Perrott the Purse”, as you will see from the accounts, holds on very tightly to his purse strings and I have to liaise with him even if the price of paper clips goes up! Our two council meetings held in Scarborough in October and London at the headquarters of Diageo this April were both hard work but also enjoyable and we seem to cover a great deal in the short time we are all together. Membership numbers are worrying with a total membership

now of 385, even though 19 new members were recruited since the last AGM we seem to loose as many through retirement and change of career. Nineteen members have also been expelled because of non payment of subs in 2005 and 2006. Chris and Rob have some ideas up their sleeves as to how to attract new blood. The October training course was held at The Wiltshire Golf Club and the March course was held at Bosworth Hall and these attracted 26 delegates in all. In October and March we also had 16 examinees passing the exam and becoming full members. The subs came in fast in the beginning of January - my stamped addressed envelopes still working very well, but we still

have sixty six members yet to pay. They will be getting a reminder letter in the next few weeks. Merchandise is still selling steadily, the new ties have arrived and are proving popular. Extra lapel badges are also available for the members with more than one jacket although every qualified member should have received one when they have paid their subscriptions. All that is left to say is enjoy the weekend – I will now I’ve got this over - and have a safe journey home tomorrow.

Training & Examinations and two passes in one part only resulting in seven newly qualified members.

Steve Berry F.I.L.S.A. Two examinations have been held in the last twelve months. The October venue was the Wiltshire Golf and Country Club in Wootton Bassett. Eight delegates had attended the refresher day and there were nine participants for the examination. The markings produced five full passes

For the first time the Bosworth Hall Hotel in Market Bosworth, our residence for the 2005 AGM was used for both the exam and training course. The change of venue to the Bosworth Hall was very successful. The hotel was good and easily accessible from all parts of the country. On the down side the management could not give us

access to the cellars or kitchen because of health and safety. This was overcome because we could show the DVD instead. The hotel received good critiques from the delegates on all aspects. On this occasion fifteen stock auditors had attended the refresher day with 16 participating on the exam. The markings produced six full passes and three passes in one part only, resulting in nine newly qualified members. STOCKAUDITOR

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AGMReports The refresher day is proving ever more popular with 15 out of 16 examinees participating this time. For anyone taking the full exam or re-sitting the theory only this day of revision is an absolute must. It provides the opportunity for the candidates to gain access to information they may not experience in their every day auditing activities, and of which we believe every Institute member should be aware. The next exam will be held in October at the Wiltshire Golf and Country Club as this proved a popular southern venue. The venue for the March 2008 exam will be notified at a later date but will probably be held in the Midlands or the North of England. The George Webber Award for the highest examination mark in the 2006 will be presented at the A.G.M to David Thurston. Two successful training courses have also taken place during the last twelve months. Held in the same venues as the examinations the October course was held in Wootton Bassett attracting some fourteen

Examinations and training courses are still an integral part of the Institute ......... delegates with the March course in Market Bosworth when twelve attended. We are continuing to improve the presentation of the courses and following the last A.G.M, have produced professional training films showing Food Stock auditing together with demonstrations on gauging of kegs, dipping real ales and how to deal with post mix syrups. While the course is generally profitable, with the reduction of members attending over the last few years, we have been looking at ways of reducing the costs to make the event more attractive without reducing either the standard or more importantly the content. We have discussed changing the course from four and half days to three days by firstly sending preparation material i.e. Handouts,

explanatory DVD’s etc out to delegates prior to the course. Some subjects would either, be reduced, removed or put into DVD form. Separate part day seminars could be introduced over a year covering subjects such as computer stocktaking, cellar control systems, marketing your business, wines etc, for the newer stock auditors looking for training in these areas. Examinations and training courses are still an integral part of the Institute and knowing all the time and effort that go into the preparation and successful completion of these, I would again like to thank all who contribute from lecturers, markers, invigilators and administrators.

Marketing Report

Chris Swift F.I.L.S.A.

www.iltsa.co.uk continues to go from strength to strength. Now averaging some 2,500 visits per month it is an excellent ‘shop window’ for the Institute. It is consistently being updated but will probably need a make-over in early 2008.

a significant increase in their rates I have managed to negotiate the same rate as last year. In addition any member wishing to take a small advertisement in a printed directory can do so for the same flat rate £ 45.00 per directory.

ThomsonLocal.com finally got off the ground with eventually 44 members taking space in 72 directories. I recently had a meeting with the National Account Manager. Despite

Advertising in the Morning Advertiser and the Publican has been severely curtailed as I am far from convinced that they offer value for money, neither seem willing to

6

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give us editorial space. However, the ‘Best Practice on Changeovers’ was featured in both publications. Nearly fifty copies of the practice have been requested.


AGMReports The relationship with Diageo has gone from strength to strength. After an initial presentation to their sales development team at Park Royal, London a further meeting was held in Yorkshire with Gary Conway. Gary also gave a short presentation at our November council meeting in Scarborough. Since then Diageo have advertised their EspTM training courses in the magazine and many more joint iniatives are planned for the future. Members are encouraged to book their clients on the courses. One such project was the editorial featured in the EspTM, circulated to some 20,000 targeted licensees. Diageo do not normally allow third party advertising but they see our members as offering a valuable service to their clients.

“ Always use a qualified stock auditor, look for F.I.L.S.A. or M.I.L.S.A.” We are also featured in the May edition of Fleurets News – right in the midde of the front page. Again with a large circulation it is also downloadable from their website. Along with our regular two page editorial in ‘Pub & Restaurant’, our entry in the Hotel & Catering Directory, all copy revolves around the strapline:“ Always use a qualified stock auditor, look for F.I.L.S.A. or M.I.L.S.A.” From comments from members around the country, more and more clients are actually asking if

stocktakers are qualified. This should be our USP ( unique selling point ) – only our members are qualified by examination. In November 2007 we are again hoping to have a presence and supply a guest speaker at the FLVA conference. This year we are specifically targeting new members but all our efforts will be to increase the profile of the Institute. To maintain your entry with Thomson please let me have the booking forms, and your cheques, as soon as possible. If you have any ideas on marketing the Instute please Email me on chrisswift@iltsa.co.uk.

Treasurer’s Report

Trevor Perrott F.I.L.S.A.

This year has been again a financially good year for the Institute. To end the year with £8,373 profit, which is only £63 up on last year, is at least showing consistency. The balance sheet is also showing an increase of £7,916 on 2005. As with last year I have set aside monies for marketing of the Institute in order to increase our membership numbers. The other main expenditure for 2006 was the E-Book that is coming along well with the money to cover the costs. There is one disturbing point I would like to bring to your attention. The

accountancy and auditors fees for As mentioned at the last AGM we 2006 seem very high since our have not increased subscriptions in turnover is only £87,582 for the year. 2007. For 2008 we would like to I have been informed by the auditors increase the Fellows and Members that the time now required to be by £10, The Associates and Retired spent to audit accounts has members will be keeping to the increased. This is due to the same membership fee as 2006 and European Auditing Standards 2007. These prices will again be Directive. In 2005 the held for two years. accountants/auditors costs had been reduced from £2048 for 2004 to Our bank charges have decreased £1,830 for 2005, giving a £218 drop. again. On charges against interest, of £565 for 2006, compared to £314 This was due to the new computerised system of running our for 2005, giving an increase of £251. The non payment of the BII’s £2,500 accounts, which I introduced. To per year membership fee has also have such an increase looks odd helped. and is hard to justify. I therefore propose to change to a smaller, In all we shall continue, with great more local firm of auditors, A J care to watch the expenditure, and Bennewith & Co. based in Guildford, to make a modest net profit for 2007. which have given us a very favourable quote. STOCKAUDITOR

7


ThomsonLocal ThomsonLocal the deal is the same as last year - £ 45.00 ( Plus VAT ) per insertion in EITHER ThomsonLocal or, this year, the printed area directory.

Please fill in and return the enclosed booking form, clearly showing your requirements and preferences. Time is of the essence as some of the print deadlines are imminent !

Linda Arthur tries on a new ‘wooden overcoat’ for size.

Who put the Chairman in the pillory ?

The President keeps an eye on proceedings

Members enjoy meeting in the bar prior to the meal ! 8

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The54thAGM Bushmills Malt Winner Richard Grafton receives the prize on behalf of Melanie Dive. The correct answer to the competition was King James I in 1608.

The secretary and Norma Giles meet up at the Gower Heritage Centre

New Council Member At the AGM, Anton Ellender was co-opted onto council and elected by a show of hands from the floor. Anton will need no introduction to regular delegates at the AGM. This further strengthens Council for what promises to be a busy period. Anton is looking forward to the challenge and has agreed to take on responsibility for member’s benefits.

Free Course for you and your clients ! See how 360°esp™ can benefit your relationships with licensees and how it will increase their profits. Book yourself on a free course by calling

0121 472 9020 ( Please mention ILTSA ) or book via e-mail:

gb.esp@diageo.com www.diageo-esp.com Northern Venues Southern Venues Date

Day

4-Jun Mon York

Nottingham

5-Jun Tue

Leicester

Leeds

6-Jun Wed Bradford

Coventry

7-Jun Thu

Oxford

Doncaster

11-Jun Mon Aberdeen

Peterborough

12-Jun Tue

Chelmsford

Dundee

13-Jun Wed Dumfries

Northampton

14-Jun Thu

Ipswich

Dunfemline

18-Jun Mon Barrow In Furnes Bournemouth 19-Jun Tue

Contestants in the now obligatory ‘ Loud shirts’ competition

Blackpool

Portsmouth

20-Jun Wed Liverpool

Brighton

21-Jun Thu

Canterbury

Chester

25-Jun Mon Cardiff

Bath

26-Jun Tue

Swansea

Weymouth

27-Jun Wed Newport

Barnstaple

28-Jun Thu

Torquay

Llandudno

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AprilCouncilMeeting The April Council Meeting was held at the impressive new Diageo headquarters built on the site of the former Guinness brewery at Park Royal. Each of the conference rooms takes the name of one of the Diageo brands – we were in the Johnnie Walker room. Much of the meeting was taken up with preparation for the forthcoming AGM which is covered elsewhere in the ‘Stock Auditor’. A lot of the discussion centred on the growing problem of falling membership. The basic problem is that our membership is ageing and we are not recruiting younger stocktakers to take their place. Rob Sutton and Chris Swift are to examine the problem and try and come up with a strategy to combat this. The Professional Indemnity Insurance has had a disappointingly small takeup rate although the charges are thought to be extremely competitive. After many years George Giles is to pass administration of the A.A. scheme to Rob Sutton. The examination marks were discussed at some length, they had produced eight full members with the marks being extraordinarily high. Examinees who had failed to acquire the necessary marks are now given their papers so that they can see

where they have lost marks. Mike Murdoch suggested that we develop a ‘Long Distance Mentoring Scheme’ for Associate members. Many members are perhaps reluctant to train new stocktakers in their locality for fear of them becoming competitors, by distancing them it was felt that this obstacle could be overcome. This was to be put to the floor at the AGM.

The imposing Diageo HQ at Park Royal, London.

Unfortunately Rita Broadbent was not in attendance due to illness but she sent a report detailing progress on the book. We are using a publisher who will ‘print on demand’ thus negating the need to carry stocks of the book. The printed book will be linked to a dedicated web site offering video clips, presentations and updates ensuring that the publication would always be completely up to date. Looking ahead George Giles will be standing down as Chairman in 2009

and it was thought that a Vice Chairman should be in place to ensure a seamless transition. Trevor Perrott, the present Treasurer, was nominated and unanimously elected.

ExamSuccess Congratulations to the following members who passed their examinations in March. John Andrew

West Yorkshire

Frank Beales

Derbyshire

Jonathan Burkin

Nottinghamshire

Claire Crompton

Staffordshire

Melanie de Paeztron

West Midlands

Adrian Dolan

Co.Westmeath

Fiona Eaton

Lancashire

Kevin Eaton

Lancashire

Fellowship Congratulations to the following members who were elevated to Fellowship.

Enjoying the hospitality in the 7th floor bar 10

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Chris Farnworth

Devon

David Mann

South Yorkshire

Brian Provost

Cheshire

Ken Shaw

West Yorkshire

Steve Smith

Northamptonshire

Penny Young

Bedfordshire


FromtheAGM Health & Safety Documentation :Linda Arthur was asked at the AGM last year to draw up a Health & Safety policy for ILTSA members. This was much harder than expected but the policy in the form of guidance along with a sample risk assessment form was circulated at the AGM this year. Further copies can be obtained from the secretary or downloaded from the members section on the website.

Life Membership for Trevor Knight Trevor needs no introduction to regulars at the AGM and is well known for his elequent vote of thanks to Council. As a mark of gratitude for his many years service to the Institute he was honoured with Life Membership at the AGM in Swansea.. He served on the Council of Management for many years, helping set up the Training course as well as contributing to the book ‘Taking Stock’. Many members continue to enjoy his regular contributions to the magazine, “Taverns on the Thames”, “Breweries of Britain” and finally “ The New Generation of Brewers”. Now retired, Trevor still maintains strong links with the Institute, and along with his wife Carole, is already planning for next years AGM in the North West.

Membership ‘Time Bomb’ Rob Sutton gave details of the potential problem that will face the Institute in the next decade. If present trends continue by the year 2017 membership will have declined to worrying levels. To combat this, it is essential that all members attempt to recruit all licensed trade stocktakers into the Institute. There does seem to be a shortage of younger members joining the profession. Projects in the pipeline will all enhance the benefits for our qualified members but it is important that non members are approached with a view to joining. It is extremely difficult to target membership as a separate activity and our best chance of substantially increasing membership is through the membership. New membership packs, given out to delegates at the AGM, are available to be downloaded from the website.

Membership 'Time Bomb' Members

%

%

Age

2007

2007

1997

20 - 30 yrs

7 37 99 121 51 35

30 - 40 yrs 40 - 50 yrs 50 - 60 yrs Over 60 Retired

Variance

2017

2.0% 5.1% -3.1% 10.6% 22.0% -11.4% 28.3% 37.4% -9.1% 34.6% 24.8% 9.8% 14.6% 4.2% 10.4% 10.0% 6.5% 3.5%

? STOCKAUDITOR

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MembersPage

Exam Success ! I checked the post as usual on my way to work. More bills and junk mail? No, today was a different sort of day as I noticed a large envelope with the letters M.I.L.S.A. after my name. This was the one I had waited for. At last, I had done it! I had been stocktaking for about two years or so using my own methods, but in order to take on more work, I needed to simplify the way I did things. I began my search on the net, googled ‘stocktaking’ and came across the I.L.T.S.A. website. Before this, I never knew that there was a stocktaking organisation out there. My experience of stocktakers were guys that worked for Cash and Carrys, Wholesale Bottling Companies, or Accountants doing the job as an extra. I thought one needed a bit more than just being able to count bottles, and give clients a GP%. I signed up for the Training Course.

Adrian Dolan M.I.L.S.A.

I’m based in Ireland, and didn’t know what to expect. We use 35.5ml size measures in spirits, buy draught in 50 and 30 litre sizes and sell in pints, different brand names, and a 21% VAT rate. Changing to UK yields etc. was definitely going to be a challenge. Over those 5 days in October 2005, my brain hadn’t worked as hard since I left school. Each part of the course was very well explained and most important of all, when I didn’t understand something, it was explained at my own pace, one to one. It was a tough and intense few days, but very rewarding. I came back home with a wealth of information, which I incorporated into my daily stocktaking routine. The course notes and the Taking Stock book were always there for referral. As the months passed, I felt that I was ready to think about sitting the Institute Exams. I downloaded the past exam papers from the Institute site, and studied hard. My aim was to sit the October 2006 exam. Signing up for the Refresher Course the day before the exam was of great benefit to me. We were taken through a mock exam paper and could ask any questions that we had. I needed that extra day to get my brain working in UK mode, i.e. vat rate, bottle yield, keg sizes, brand names, BIB post mix etc. On the day of the exam, for the practical, I was using a stocktaking program, which I had been working with at home. Having reset it for UK settings, I thought things were going to go ok. But no….DISASTER ! Just an hour into the exam, my computer program crashed. It wasn’t good enough for the job and it was too late to do the exam on paper. I managed to get back up and running and finish that part of the exam using time allotted for the deliberate error paper. On the deliberate error paper, I just did the best I could up until Rita called time. The Hydrometer Test didn’t get a look in. After lunch, I felt quite confident with the Theory Paper and finished that in the time allowed. A few weeks later, the dreaded letter arrived. My suspicions were confirmed.I had passed the theory, but failed the practical. With only one part of the exam 12

STOCKAUDITOR

to repeat, I made up my mind I was going to do it again the following March. The first thing I needed to do was to get a good stocktake package and learn it thoroughly. I think that before this, I was doing a lot of the work the program should have been doing. It is so easy if you have the correct type of program to do the job. On the day of the exam, I felt much more confident and relaxed. It’s all about experience, and having to repeat the exam gave me so much more experience. In a way I’m glad that I had to go back and repeat, I learned so much more. It is a fair exam, if you don’t make the grade, you don’t pass. When you do, you know you are good at the job. A big thank you to Chris, Steve, Ron, George, Rita and the rest of the team for all their help and advice. They are tough, but fair. If you do the exam and fail, there must be a reason you’ve failed, take the positive from it and when you receive your accreditation you’ll know that you have earned it.

I feel I did!


IvorDeficit

Guidelines for Stocktakers

undertaking changeover valuations.

These guidelines have been perfected over many years and should be ignored at your peril. It is an immutable law that the first change date you are given will be wrong. DO NOT write this date in your diary in ink, only pencil. I normally do not make a note of any change date when first told, The telephone call you get one week beforehand to say the change has been put off for a month will give a timely reminder. Generally, the fourth or fifth date will be close – ish. If you are acting for the outgoing licensee and they are your client you MUST • Ensure an adequate supply of tea, coffee and snacks at all times. • Arrange for bacon sandwiches at 10.00 a.m. • Make sure there is no food stock. If you are acting for the ingoing licensee you must communicate the above to the outgoing licensee. Do you know the stocktaker acting for the other party? If they are someone with whom you have a good working relationship and they are an I.L.T.S.A. member you must: • Gossip about family, friends and mutual acquaintances until somebody says “Are you two going to do any work today”? • Agree the count, the prices, what is being valued and what is excluded as you go along so the only difference when you finish is someone’s adding up. If the other stocktaker is someone with whom you have previously disagreed or just don’t like, but still is an I.L.T.S.A. member you must try to nominate another stocktaker you both dislike. This will give you enough

common ground to get through the morning.

deal is agreed when the fridge door is slammed shut and the kettle boils.

In the event of the other stocktaker not being an I.L.T.S.A. member then say, as you are introduced

At some point, the ingoing licensee or a relative thereof will walk past you, look and enquire “How do you know how much is in a bottle then?” Try really hard not to punch them in the mouth and reply

“OH. YOU’RE NOT A QUALIFIED STOCKTAKER ARE YOU”? in a very loud voice. This may give you an edge in the negotiations. A person who has never done any stocktaking, but is a chum of the licensee, may well try to agree the count with you. Start work as fast as you can and they will run out of puff before you get to the end of the first row of optics. When they query what you said four products ago just say:

“I’m sorry, I’m going as slowly as I can” Food valuations can be tricky. If you are acting for the ingoing party, it is usual to open the first fridge, sniff deeply, shake your head, draw breath between your teeth and gently Tut. This will give the impression that you are not keen on agreeing to purchase any food stock. When the boot is on the other foot and you are selling, check the fridge before anyone else arrives and ensure it is clean and full of sealed, dated goods. Make certain the milk for coffee and bacon for sandwiches is highly visible. This will guarantee the other stocktaker has to buy the items within and establish a precedent for the remaining food. If the other stocktaker is well known to you, it is acceptable to fling open the fridge and play food valuation roulette. The Purchaser names a low number and the vendor a much higher figure. You then exchange numbers until one of you blinks. This is the value of the food in that area. The

“I don’t, but my colleague here has a laser operated guidance system concealed behind that shiny badge which says ILTSA” When you have finally agreed the valuation, there is the thorny subject of fees. If the other stocktaker is an unqualified numpty, tell them that your minimum fee is £500 and watch their jaw drop. When you present your ( very reasonable ) account, some smart alec will comment that it seems a lot of money for a little work. This will normally be a plonker in a suit, who hasn’t moved out of the nice warm bar all morning. Show them your grubby knees, arms covered in post mix syrup, cut head from a low cellar and dirty dipstick. Make sure you have your money in your hand and push said dipstick right up the nose of the suited one. Inevitably, you will be called on to undertake changes at all sorts of licensed premises. The last rule of changeovers is the

“Who would want a pub like this as a client” maxim. This can be stated as: The degree to which you want any licensed premises as a client is inversely proportional to the quality and cleanliness of the premises and the licensee. Or to summarise it as Clements theorem:

“The one’s you want, don’t ‘phone, the ones you don’t want, always do! STOCKAUDITOR

13


FranchiseOpportunities Matthew Maguire’s career was at the crossroads when he was made redundant two years ago. Fortunately, he took the signpost marked for Stocktake UK Ltd and has never looked back. Matthew, 28, is one of Stocktake UK’s many successful franchisees. Since he signed up in May 2005, his business covering the Lincolnshire area has shown remarkable monthby-month growth. “It has been nothing short of phenomenal,” says Matthew. “If someone had forecast at the outset the sort of levels I have been able to achieve I would have laughed at them.” Married with three young children, being laid off from his position as a stock auditor with Wetherspoons was a major blow. “I had worked for them for five years, starting off as a shift/duty manager, before having spells in both pub management and catering. “I spent the final year as a stock auditor and realised that this was the role I enjoyed the most. So, when I was left to look for new work, I studied the options I came up with Stocktake UK. “I met with the people there and found them incredibly helpful and informative. It just felt right and I decided to invest my redundancy money into the franchise. It was a

Contributors Many thanks to the members and others who have made this issue possible:Steve Berry, Britvic Plc, Adrian Dolan, George Giles, Greyeye Technology, Matthew McGuire, Trevor Perrott, Diane Swift and not forgetting Ivor Deficit. Thanks also to Peter Hodgson and Rita Broadbent for proof reading this issue. Deadline for the August issue is 12th July 2007. 14

STOCKAUDITOR

risk, but what a great decision it has proved to be. “The jobs rolled in from day one and every month has been better than the last. I am very busy, but the nature of the work and being based at home, increases the flexibility and allows for more family time. “Not that I am trying to make out that you can just sit back and let it happen, far from it. The job is demanding, often very demanding, but if you are prepared to put in the effort then the rewards come through. “Although you have to be a self starter, it is very reassuring to know that you have the expertise of Stocktake UK right behind you.

was completely stuck and in something of a panic for it is a busy time for stocktakers and I had duties to fulfil the following day.

“As part of the franchise package, I was enrolled as a student member of the ILTSA and the thorough training provided by our head office, ensured I gained the professional qualification of MILSA with confidence.

“I spoke with Mike Smith at Stocktake UK who suggested I should drive up to the main office in Skipton and meet with Stephen Grantham, the managing director.

“The support you receive is second to none, which I can best explain through an incident that happened to me. “It was New Year’s Eve and my computer decided to pick up a virus. I

AGM Minutes The minutes for the 54th AGM meeting held at the Towers Hotel, Swansea are now available either by Email or post from the secretary. dianeswift@iltsa.co.uk Tel: - 01422 833003 They may also be downloaded from the members section on the website. www.iltsa.co.uk

“Stephen stayed around until late into the afternoon to help resolve the problem and get me back up and running. It was such a relief and sums up perfectly what the company is all about.”

RetiredMembers The ‘Retired Members’ category is to enable members to remain in contact with the Institute. Retired members will not be eligible to take part in any marketing organised by the Institute ie website listing, Trade Press advertising and the Member’s brochure, as these all imply that you are willing to take on new work. However they can still enjoy benefits such as the AA scheme, receive the ‘Stock Auditor’ and the many other offers that are made available to the general membership.


ProductNews

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Training

Stocktaking for Licensees How to read stock reports, act on them and improve profitability As the governing body for our profession we should be informing the end user – the licensee, on the benefits of using qualified stock auditors. It was therefore proposed at the AGM that we offer a one day course for licensees explaining how our members can help them maximise their profits. We already have the basis of the course in what we offer on the five day residential course. Apart from generating income for the Institute it could actually help in certain of our key objectives • It would increase the profile of the Institute and stocktaking within the trade. • It would drive up the standard of stock auditing as licensees and decision makers see more of the benefits of stocktaking done to a Institute set standard. • It would show licensees not using Institute members what they should be expecting from their stocktaker. • It would make it harder for the ‘cowboys’ out there to gain work.

• • •

In the unlikely event that we come across work from one of our members that is not up to standard we could offer constructive advice and training. It surely would encourage non members to join the Institute and qualify. It would generate income to keep the Institute moving forward.

It is envisaged that it would be a day course held on a ‘road show’ basis that tours around the country. A syllabus similar to the one alongside would be offered.

www.iltsa.co.uk

Now that we have approval from the floor, we are in the process of finalising the details with a view to rolling these out in the Autumn. Any comments or suggestions would be much appreciated. In particular we require a short three word title for the course – suggestions we already have are ‘The Profit Counter’, ‘Profit through Evaluation’ or ‘Maximising Profit for Licensees’. Can you think of a better title ?

16

Suggested Syllabus 10.00 am 10.15 am

Course Introduction Basic VAT, percentages and formulae, Yield and tolerances 11.00 am The importance of Gross Profit. 11.30 am Theory of stocktaking – why have stocktaking. Trading accounts and extended reports. Problem areas. 1.00 pm LUNCH 2.00 pm Analysed Result The implications and meaning of all the figures used in the report will be discussed. Individual gross profits, revenue figures, estimated and actual gross profits, section percentages, days stockholding, sales mix ratios, allowances, internal results Proving the result by use of a trading account. 3.00 pm How the profitability could be increased, measures used, controlling allowances, upsizing etc. 4.00 pm Dishonesty & Deterrents Interactive discussion of known scams, and suggested remedies. 5.00 pm Questions & close of seminar.

Training courses held in March and October - Full details on www.iltsa.co.uk

Residential Training Seminars October 2007 For further details on all aspects of the Institute contact the Secretary, Diane Swift on 01422 833003 Always look for the letters

STOCKAUDITOR

F.I.L.S.A. & M.I.L.S.A.

Tel:- 01684 878042


StockAuditor www.iltsa.co.uk THE MAGAZINE FOR THE INSTITUTE OF LICENSED TRADE STOCK AUDITORS

ISSUE 72

ISSN 1471 - 0471

August 2007

In This Issue .....

I . L . T. S . A .

Page 12 & 15

Need Help ? The New Generation

Page 8

Protecting Yo u r Profits!

New Training Course Takes Shape

The new course aimed at licensees and decision makers throughout the licensed trade is almost ready. It is expected that the first courses will be rolled out in the Autumn with minor changes as feedback on the actual course is received.

Page 6

Wines for Investment Page 10

f o s t i f e n e B ip e h h s T r e b m e M . A . I.L.T.S

has bership m e m e t nstitu t what I a k o lo hard a long, e k a t e W do ? can we ant ? to offer e ls e t er Wha ou w ring oth b ore do y ove ? d m n t a a h W rship pr membe n we im How ca ing to increase do re YOU he Institute ? a t a h W nt to the ot a t v in le s e r r e k more stockta nstitute Today ! I e h t e mak ade help us nsed Tr e ic L e Please f th needs o

Next Residential Training Course :- Wiltshire 18th to 22nd October 2007


FromTheEditor

Chris Swift Tel:- 01422 316641 chrisswift@iltsa.co.uk

Welcome to this, the latest issue of the ‘Stock Auditor’. As I am writing this I can watch the trail of devastation left by the recent floods. One contributor, Liz Gaffer from the LTC, had asked if any of our members knew of any clients facing hardship because of the floods in Yorkshire. That area has now been largely extended but if you know of any pubs that are facing hard times they could do worse than call their hotline.

managed to negotiate a tremendous deal on flexible dipsticks from a different supplier. As well as being nearly half the price they are, I believe, a far better product.

You will note that we are welcoming fourteen new members to the Institute – that is a very good start to our recruitment campaign and a very big thank you to any members who have contributed so far.

For Associate members the next examinations will be held on the 18th October in Wiltshire. Details of the examination and Refresher Day are given on page 16. Booking forms and full details are available from the office on

There should be articles that you will find of interest but please remember that this is your magazine and I do welcome articles for inclusion in future issues. You will note that the Institute has

As well as reiterating the benefits of being part of the ILTSA – a further service is on offer on page 11– how often have you wished that you could check out a potential client before extending them credit? Well, now you can, by signing up with Creditsafe.

01422 833003. Enjoy the read, have a good summer, ( what is left of it ) and please consider contributing an article for the October issue.

Members Brochure This year we have attempted to give even further information to potential clients by adding Email addresses to the literature. To this end a draft copy of your entry was included with the June Issue with a request for each member to upgrade and ‘proof’ their own entry. Many of you did require changes especially to Email addresses. Those changes were made but the changed file was at some stage copied over by the original file and it was this file that was used by the printers. My unreserved apologies to members who have not got the correct Email address in the printed brochure. Whilst I cannot now change the printed brochure I do propose to make regular updates to the brochure downloaded from the website. In addition successful candidates in the October examination will be included in the updates rather than waiting for the following June. Once again my apologies for any mistakes that you may have noted – please inform the office if any changes are required.. As I am sure you will appreciate that brochure is very difficult to proof read but lessons have been learnt. This magazine is published by the Institute of Licensed Trade Stock Auditors. Whilst welcoming any contributions, the editor reserves the right to alter or amend them if necessary. Any opinions expressed are not necessarily those of the Council and are accepted only on that understanding. No part of this magazine may be reproduced or transmitted without written permission of the publishers. Printed by :- Pickles Printers, Halifax, West Yorkshire 01422 353239 All Subsciptions payable in advance. Published 6 times per year post free Annual Subscription £24.00 © Institute of Licensed Trade Stock Auditors 2007

2

STOCKAUDITOR

Steve Berry F.I.L.S.A.

01968 670600

President & Chair of Exam & Training

steveberry@iltsa.co.uk Trevor Perrott F.I.L.S.A.

01483 829437

Treasurer

trevorperrott@iltsa.co.uk Ron Foster F.I.L.S.A.

01793 771959

Regional Reps

ronfoster@iltsa.co.uk Rita Broadbent F.I.L.S.A.

01274 870989

Stocktaking Equipment

ritabroadbent@iltsa.co.uk Mike Murdoch F.I.L.S.A.

01254 247496

Press Officer & PR

mikemurdoch@iltsa.co.uk Linda Arthur F.I.L.S.A.

01372 465949

lindaarthur@iltsa.co.uk Rob Sutton F.I.L.S.A.

01455 841799

Membership & A.A.

robsutton@iltsa.co.uk Anton Ellender F.I.L.S.A.

01303 277382

Membership Benefits anton.ellender@ntlworld.com


George Giles Tel:- 0191 386 7699 georgegiles@iltsa.co.uk

ViewFromTheChair The main two subjects of recent weeks have been “the smoking ban” and, all of a sudden, “units of alcohol we drink or should not drink”. Stubbing out will be difficult for a lot of lifetime smokers. I remember when I took the plunge 14 years ago; it was good 18 months before my body accepted the new regime. If it is difficult for the individual, what I wonder, is it going to do to the Public House?

From the 1st of July the smoking ban has become law in public places, apart from Stoke on-Trent, where the council were obviously asleep on their expenses. However a number of savvy landlords look to offset expected drink sale losses by hiring chefs to help transform their traditional boozer into an up market bistro-style pub! The jobs website Gumtree.com, has seen a 37% increase in the number of adverts posted for pubs looking for chefs since the ban was announced last December. This represents a massive 114% annual increase compared to the same period last year. This suggests that the smoking ban is causing many pub landlords to remodel their businesses to avoid losing custom. Having said that, chefs, especially good reliable ones, were always difficult to get long before any smoking ban was introduced, so let us hope they can find and keep them now. It would also be nice if the larger pub companies stopped accusing the licensee of having their heads buried in the sand and help them financially to get through a rather difficult period. I have recently returned from a holiday in Malta and the latest craze there with the younger generation is, the hubble-bubble pipe. Most of the pubs are outdoor outlets in Malta and there is a no smoking ban but I am wondering how long it will be before we see it catch on in this country. The Government with it’s usual wisdom, have decided that the best way to combat “binge drinking”, is to put on all bottles etc, the units of alcohol one can safely consume per week; of what one or two units of alcohol consists and suggests that we should drink in a responsible way! Any Government that has been in power for 10 years, looks tired and is behind in the opinion polls and so feels the need to come up with what Tony Blair memorably called an eye-catching initiative. For that purpose the present Government chose “Booze”. Ministers estimate that 7.1 million drinkers are a danger to themselves and others. They classify a further 1.1 million as dependant drinkers. We cannot ignore problem drinkers who need help and treatment but the Government must not attack the vast majority of the U.K. population who enjoy a drink and are neither dangerous nor dependant drinkers. They are simply following the biblical advice to “use a little wine for thy stomach’s sake”! Labour Governments always feel a compulsion to nanny us and the present one is no exception and when the public health minister Caroline Flint denies that the Government is lecturing “middle -class drinkers “ you need no further proof that that is exactly what it is doing! And finally, if the government really believe its own propaganda it must also set strict limits on the amount of BOOZE imbibed at WESTMINSTER. That will really go down well with the honourable members of the best club in the land.

es

Gil e g r o e G

Have a nice summer!

OFFICE DETAILS Tel :- 01422 833003 dianeswift@iltsa.co.uk Brockwell Heights Brockwell Lane Triangle Sowerby Bridge HX6 3PQ

ILTSA CALENDAR 2007 17th October Refresher Day Wiltshire Golf & Country Club 18th to 22nd October ILTSA Examinations Residential Training Course Wiltshire Golf & Country Club November Council Meeting

AVAILABLE FROM THE SECRETARY Taking Stock Books Goods Received Books Bar Requisition Books Allowance Books Flexible Dipsticks Sectional Dipsticks Institute Ties Membership Lists Self - inking stamps

FELLOWSHIP Any member, with the requisite seven years full membership, can apply for fellowship. Please contact the Secretary for details. Any applications will then be placed on the agenda for the November Council Meeting STOCKAUDITOR

3


InformationPage What is required when taking over or leaving a licensed trade business You may find the checklist below useful when advising your clients on a changeover situation

Copy of lease and details of next rent review Copies of last three years accounts Qualified Accountant Qualified Stocktaker leases Solicitor conversant with licensed property

Have a structural survey outstanding Copies of dilapidation report (if and when any work is to be completed) and Copy of the Health and Safety Risk Assessment Policy Service records of: Outside play equipment Fire extinguishers Security system Tills Any other equipment

Copy of Fire Risk Assessments Copy of Disability Discrimination Audit Asbestos survey Portable electric appliance test certificates Five year full electrical report Gas safety certificate

This checklist is reproduced with kind permission of Federation of Licensed Victuallers Associations 128 Bradford Road, Brighouse West Yorkshire HD6 4AU

â„Ą

01484 710634

Email:4

STOCKAUDITOR



01484 718647

Admin@flva.fsbusiness.co.uk

Details of any hire purchase/rental agreement toCopy of complete inventory schedule ( ie items be left on the premises ) The Premises Licence Gaming Licences / Permits and Have you taken the necessary action re PRS PPL Details of Designated Premises Supervisor Details of staff training achievement Copies of contracts of employment for all staff procedures Details of any disciplinary and grievance that have taken place in the last two years

Details of any tribunals in the last two years business Any possible outstanding claim against the cover Ensure you have full and correct insurance for the business personnel, Copies of any complaints by local authority police, neighbours etc Department Notification of changed address to Licensing Please remember that your clients may well benefit from membership of the FLVA. Full details of what the Association can offer can be obtained by visiting their website www.flva.co.uk In addition as detailed later in the magazine you can also receive a recruitment fee for introducing your clients to the FLVA.


MembersPage New Members Following on from the article in the June Issue of ‘Stock Auditor’ many thanks to the members who have heeded the need to recruit new members. Partly because of this we are pleased to welcome the following new members. Richard Armstrong

Evesham

Paul Guille

Boston

Christopher Clifford Wakefield

Stephanie Hall

Lancaster *

Samantha Courtice

Dorset

Trevor Halliday

High Wycombe

Julian Cutter

Colchester

Anthony Hassid

Swindon *

Paul Ekins

Bridgwater *

Jeanette Hill-Wickham

Ilfracombe

Robin Felstead

London

Jonathan Marshall

Shoreham by Sea *

Anita Gibson

Horley *

Allan Merchant

Manningtree *

* Indicates we are just waiting on references.

Thirty Years of My Life

FOR SALE Due to career change Reeves Hydrometer As new

£45.00 ( O.v.n.o. ) Plus postage

Stockmaster program - licence, disc plus security dongle.

£ 600 ( O.v.n.o. )

Another successful A.G.M., the 54th has passed into the annals of the Institute. It was my thirtieth and during that time I have made some life-long friends from our profession and, although sadly some are no longer with us, they will always be remembered.

Greyeye will charge £100 plus V.A.T. for transferring the licence plus a further 12 months support fee of £120 plus V.A.T. to include upgrade to latest version.

Over the years I have enjoyed contributing to the many and varied aspects of the Institute and am very proud to witness the growing success and professionalism of my colleagues who devote so much time and effort to its cause.

Contact :- june_sullivan@hotmail.co.uk Tel:- 01273 575318

It came as a great surprise therefore when, at this year’s A.G.M., I was awarded Life Membership of the Institute by our Chairman, George Giles, on behalf of the General Council. I greatly appreciate the honour and will, to paraphrase the Scout Promise, “do my best to do my duty to support the Council and uphold the aims of the Institute at all times”.

ExamSuccess

Trevor Knight F.I.L.S.A. (Retired)

DIPSTICKS By bulk buying ILTSA is now in a position to offer flexible dipsticks at a greatly reduced price. Manufactured by Bentley & Taylor they have the following features :

thinner than the present ‘Masons’ dipsticks, making it easier to

Sincere apoligies to Fred Leatherbarrow from Manchester who was missed off the list of succesful candidates in the last issue.

Me mb er’ sO ffe r

access shives that have not been opened fully.

Markings are scored into the dipstick as well as being painted on. In the unlikely event that the paint wears off the dipsticks will still be usable.

Calibrated for 9 gall, 10gall, 11 gall and 18gall - in other words all sizes that you are likely to need - all lying down.

Badged ‘ILTSA’ Available to sell onto clients if required.

Special Price Whilst stock last £ 12.50 Non-Members

£ 10.00 Members All categories of membership ( Inc.V.A.T. & P.& P. )

STOCKAUDITOR

5


MembershipBenefits

Twenty Reasons for joining the I.L.T.S.A.

.

Back in 1953 the then association was formed with three main aims :-

To elevate the profession of Stock Auditor within the Licensed Trade

To be able to offer training for new entrants into the profession.

To establish a strict system of examination leading to full membership and a professional qualification Lofty ideals perhaps, but still at the heart of what the modern ILTSA is all about. We still adhere to the above but Council are constantly trying to improve on what we can offer our members. We still do not see the Institute as merely an ‘employment agency’ or a ‘buyers club’ but do accept that these roles are increasingly being asked of the modern day Institute. What then do you get for your membership subscription ?

1.

Legal Support - Some members in recent years have found themselves facing possible litigation. In most cases the Institute can offer expert help as well as instructing a solicitor to conduct a defence. For members unfortunate enough to be caught up in such cases the support of the Institute was beyond price.

2.

P.I.I. Insurance - Following on from the above, in an increasingly litigious society, Council are proud to say that they have brokered a very attractive deal for Professional Indemnity Insurance with Marsh. For the sum of £ 240 plus IPT you would 6

STOCKAUDITOR

be covered for up to a £250,000 claim. The excess is a relatively high £500 but this policy is designed not to cover all losses, but protect your business when facing total loss. For fuller details contact nina.clay@Marsh.com, but remember that you want details of the ILTSA scheme.

3.

Expert Witness – a Council member was able to support a member whose company were being prosecuted for Trading Standard Offences. Although the offence could not be denied his expertise was used to facilitate a defence of ‘due diligence’ which greatly reduced the eventual penalty.

4.

Enquiries - Increasingly we now handle many more enquiries through the office about a full range of stocktaking related queries. If an answer is not immediately obvious it is circulated around council or to senior members of the Institute for help and advice.

5.

Illness Cover – most of our members are self employed. If they suffer health problems or

even a bad accident they do not also want the worry of how they are going to service their clients and how they can safeguard their business for their return to work. Here the Institute can pull together local members who will give support. Again a benefit that is not immediately obvious until you are in the unfortunate position of requiring it. In the first instance call the office on 01422 833003.

6.

Long Range Mentoring Scheme – launched at the 2007 AGM this is a new concept that aims to help Associate members and newly qualified members acquire knowledge from more experienced members. For further details contact Mike Murdoch on 01254 247496

7.

The ‘Stock Auditor’ – Published bi-monthly the Institute magazine aims to be the voice of our profession. Packed with interesting articles it is sent out to all members and to an ever increasing mailing list. Diageo GB purchased a further 1,400 copies of the April magazine to distribute


MembershipBenefits within the licensed trade. Members are encouraged to contribute articles for inclusion in future issues.

8.

A list of all members is sent by first class mail or by Email to all potential clients contacting the office. Many of you may have received new work without realising from where it originated.

9.

All qualified member’s details are posted on the website which is searchable by area, company name, name etc. The website now records some 2,000 hits a month. We regularly submit lists of qualified members to other websites involved in the Licensed Trade.

10.

ThomsonLocal.com – the Institute has managed to obtain very favourable rates for members wanting to advertise either on line or in the printed directory.

11.

Links - Council is always interested in forging links with companies or organisations involved in the Licensed Trade – recent successes have been with the F.L.V.A. and Diageo.

12.

Large corporate jobs occasionally come along which individual members would be unable to cover – one such recent event was Royal Ascot in June of this year in which many members were involved.

The above benefits are every bit as valuable as the immediately obvious benefits such as listed below. In many cases using only one of the above benefits may result in savings worth several years subscriptions.

13.

AA Subscription - The saving alone on this scheme could save your annual membership in one stroke. For details of the scheme contact Rob Sutton on 01455 841799.

client to them. Commission paid on a successful sale is 10% of the negotiated fee subject to the above minimum. Interestingly we were offered even better commission rates from another company, but they wanted exclusivity – something that we could not and would not offer.

18.

Commission for introductions to clients wanting to arrange finance with the Royal Bank of Scotland. Viking Direct - many of you already use Viking, they are already highly competitive, not only on price but on delivery times. Your Institute membership lets you obtain a further 10% on their published prices - even online. Again this saving, on fairly modest stationery amounts, would go a long way towards paying your ILTSA subscription.

19.

15.

Through the years Council have tried many schemes ranging from Healthcare through to airport car parking. Some have lapsed through not being supported by the membership whilst others have not been as good a deal as was first thought.

14.

A new member requiring software, hydrometer, weighing scales, Taking Stock Book and dipsticks would save many years subscriptions. Contact the office on 01422 833003 for further contact details.

16.

Goods Inwards Books. Bar requisition books and more recently Wastage books are available with 10% discount for members and 15% for fellows. Many members make use of these discounts and save pounds per year. One member in particular saved £ 96 last year on books alone.

17.

£ 500 minimum commission is paid by Fleurets when a member introduces a

£ 50 introduction fee paid for recruiting clients to the FLVA

20.

We occasionally manage to offer further discounts to our members because of bulk buying that we are able to carry out on your behalf – one such example is the flexible dipsticks purchased from Bentley & Taylor and offered in this issue of the ‘Stock Auditor’.

Although Council feels that the Institute offers tremendous value for money we are constantly appraising and updating these benefits on offer. Anton Ellender, our newest Council Member, will be looking at the whole subject of membership benefits in the coming months. If any members have any schemes that the general membership would be interested in please contact the Secretary or Anton. STOCKAUDITOR

7


TheNewGeneration

Trevor Knight F.I.L.S.A.

Trevor Knight continues his journey across the country in search of the new breed of Britain’s brewers.

Part 26 - East Norfolk and The Broads For the next part of our journey we travel west from Bungay in Suffolk to visit the first of our breweries in Norfolk. Built around a six acre mere or lake, we pass through the town of Diss which takes its name from the AngloSaxon word “dice” meaning “standing water” and pick up one of the old Roman roads between Diss and Norwich. The village of Tivetshall St.Mary has no pub but at the end of the long high street lies BUFFYS BREWERY Set up initially as Mardle Hall Brewery, the name was subsequently changed to Buffy’s - the name comes from a popular and revered former resident of the fifteenth century Hall known to the locals as Buffy and his home as Buffy’s Place Roger Abrahams had long had dreams of expanding his skills as a home brewer whilst working in the world of Insurance. In 1990 he met Britain’s first qualified piano-tuner, landlord’s daughter and beer-lover Julie Savory, who was working at Mardle Hall and introduced her to the pleasures of his home brew. They married soon after and gave up their separate careers to plan and set up their own brewery.

Their first five barrel brewing vessel was acquired from The Harviestoun Brewery in Dollar, Scotland and set up in one of the out-buildings at the Hall. Over the last few years Buffy’s has gone from strength to strength and established itself as one of the leading brewers in the micro-sector. The brewplant has been upgraded twice with a present capacity of 45 barrels. Expansion continues - a move to larger premises is in hand, one pub is owned and some 150 outlets are supplied. All ingredients are sourced locally. Polly’s Folly takes its name from a female politics student at the University of East Anglia. Students had asked Roger to produce an exclusive brew for the Union and one night, Polly and a friend working late on Student Union business, opened up the bar to help them finish the paperwork. Security found them next morning, insensible under the pumps. The beer was renamed by Polly’s foes in an unsuccessful attempt to embarrass her into resigning! Our next brewery is situated in the heart of the Norfolk Broads to the east of Norwich. Lying within the triangle of Lowestoft, Sea Palling and Norwich

A jolly mixture of hoppiness, citrus fruit and malt gives this well-balanced brew a lively, satisfying feel. Grapefruit creeps into the flavour mix towards the end as the overall character becomes biscuity dry.

A fragrant peachy aroma introduces this refreshing, gold-coloured brew. Strong bitter notes dominate throughout as hops mingle with grapefruit to produce a long, increasingly dry finish.

MILD (abv.4.2%) A complex brew, deep red with a smooth but grainy feel. Caramel and blackcurrant bolster the heavy malt influence that is the main characteristic of this understated, deceptively strong mild. STOCKAUDITOR

Wroxham and Horning are busy communities during the holiday season providing for the needs of day trippers and the summer sailing community. A short distance away lies the picturesque village of Woodbastwick the home of WOODFORDE’S NORFOLK ALES. Set up on an industrial estate in Drayton, the brewery was the brainchild of Ray Ashworth and Dr.David Crease - both enthusiastic members of the Norwich Homebrew Society - and produced their first commercial brew of Wherry Bitter in 1981. The brewery takes its name from a noted 18th century Norfolk

POLLY’S FOLLY (abv.4.3%)

NORWICH TERRIER (abv.3.6%)

8

are more than thirty Broads - open expanses of water with navigable approach channels. Together with linked rivers, lakes and man-made waterways they provide approximately 200 miles for sailing and cruising. It was believed originally that the Broads were formed as the aftermath of glacial action but research has established that most of the shallow lakes were man-made from digging for peat or turf. Peat is no longer widely used for fires but a revival in thatching has renewed the demand for reeds, another product of the Broads.


TheNewGeneration

MARDLER’S (3.5% abv.) NELSON’S REVENGE (4.5%abv.)

Gentle, delicate sweet roasted malts combined with a low hopping rate make this traditional East Anglian Mild an ideal appetiser.

WHERRY BEST BITTER (3.8% abv.) A well-balanced bitter with floral citrus notes in aroma and taste. A good blend of malt and hops engender a light but flavoursome feel. Amber coloured with a sustained finish.

clergyman, Parson Woodforde, whose diaries reveal a life-long passion for good food and ale - which he often brewed himself. The Drayton site was not well-suited to the brewing of traditional ales and in 1983 the operation moved to Erpingham, near Aylsham. The new premises were in a converted stable block behind the Spread Eagle and had originally housed John Browne’s Brewery over a century before. After being open for barely a month the new premises were gutted by fire, but the brewery continued to supply its clients with the help of another independent brewer, Peter Mauldon, who took over production in Sudbury. Three months later, when the brewery had been rebuilt, Woodforde’s celebrated its return to full production with the appropriately named Phoenix XXX a 4.7% abv. beer which quickly became a firm favourite with Norfolk drinkers. Growing demand and an expanding range of beers saw the brewery outgrowing its second premises and Ray Ashworth was again seeking premises in which to re-locate. In 1988 he found suitable disused farm buildings owned by the Cator family at Woodbastwick - the conversion to a brewery took over a year to complete

Broadland Brewery opened in October 1989, using the two original cottages adjacent as their offices. These were subsequently converted to a brewery tap - The Fur and Feather Inn in 1992. One of the contributing factors to the new brewery’s success is that its water supply comes from its own bore hole which produces high quality water, low in nitrates - this is used with the finest East Anglia malted barley and whole hops to produce Woodforde’s wide range of beers. In 1999 Ray Ashworth sold the brewery to Dennis Nudd, a local businessman, and Mike Betts a previous Director of Woodfordes. A major expansion of the brewery took place between 2001-2003 more than doubling its production capacity and including a Brewery Shop and Visitor Centre. Six hundred outlets are supplied on a regular basis. Our journey across Norfolk would not be complete without a visit to the beautiful cathedral city of Norwich. Norwich was the first truly English city since, unlike England’s other ancient cities, including London, it owes nothing to the Romans or earlier settlers. Through all the changes of 1,000 years Norwich has remained the capital of East Anglia. A great port in Saxon times, it became a centre of the

This beer, named after one of Norfolk’s most famous sons, was brewed to counteract the invasion of “foreign” beers into Norfolk Rich and floral aromas, sweet Norfolk malts and a burst of ‘citrus’ hops embody this mouth-watering premium beer.

cloth trade in the Middle Ages, moving on to banking in the 18th century and engineering and shoemaking in the 19th century. Each period and each trade has contributed its share to the making of this fine city. Immigrant weavers from the Netherlands who settled in the city in the 16th century are said to have brought their pet canaries with them. Canary breeding became a local hobby and by the 18th century the Norwich canary was recognised as a distinct breed, prized for its song and colour. The Norwich football team is nicknamed “The Canaries”. At one point in its history the city was reputed to have one church for every week of the year and one pub for every day of the year. Although it no longer has its own large brewery there are a few micros supplying outlets in the city. There are also many fine pubs and bars offering an excellent choice of locally sourced food, beer, cider and wine.

Join me next time when we travel to the west of the county and on into the Lincolnshire Fens. My thanks to the breweries featured for their co-operation.

STOCKAUDITOR

9


WinesForInvestment With the advent of pension plans that can now include property and other alternative investments, fine wine is now seen as an imaginative and appealing way of investing for the future. The business has bloomed in the last decade with demand from new markets in Russia, China and Thailand competing with the American and Swiss markets to drive prices higher. You do not even need an extensive knowledge of wines as fund managers such as Miles Davis and William Beck launched the Fine Wine Fund last August. With a minimum investment of £ 50,000 they clearly mean business. It is possible however to start on a much smaller scale but avoid the bargain bottles in off-licences and supermarkets unless it meets the appreciation criteria

 Top vintage  Leading estates

Chris Swift F.I.L.S.A.

currently £16.02 on Claret and Burgundy, £20.50 on Champagne with £ 21.36 payable on Port. A typical annual rental charge in a bonded warehouse is £ 15 - £ 20 per dozen bottles. The bond has a few advantages but the following should be kept in mind.

 More secure but make sure each box is clearly labelled with your details.

 It is usually kept at a constant temperature ( around 12oC )

There is no chance of succumbing to drinking some of the investment.

 Ensure Insurance is kept at full replacement value and not the cost price of the wine. The cheapest way of buying Bordeaux or Burgundy is when the wine is offered ‘en primeur’ whilst still at the vineyard. There is always the risk however that the wine will either not live up to expectations or indeed may never be supplied – it has been known for vineyards or merchants to financially fail or even to ‘oversell’ the wine.

There are few ‘exceptional’ vintages and the investor must be aware that 1961 is widely regarded as the finest vintage of the last century for red Bordeaux. Other marked vintages were 1982 , 1986 and the three years 1988 – 90. More recent vintages are 2000 and 2005. There are regular wine auctions around the country from companies specialising in this area, and Christie’s and Sotheby’s both have dedicated fine wine departments.

The majority of the relevant wines If you do not want to try fine wine are from some 15 Red Bordeaux, 1 as an investment, still look out for Sauternes, 5 or 6 Burgundies, the bargains, you can always do certain Champagnes such as what they were intended for Bollinger RD, Krug Clos du Mesnil, Dom Perignon and Roederer Drink them ! Cristal. The occasional port from Dow, Taylor and Fonseca in certain vintage years also fetch a premium. New World ( Prices are for 12 bottles ) wines are mainly for drinking 1989 1996 2002 2004 2006 2007 but some of their classics 1978 Dom de Romanee £19,785.00 £32,990.00 such as Australia’s Grange La Tache £900.00 £1,595.00 £2,400.00 and the American Screaming 1982 1982 Chateau Lafite £682.00 £1,980.00 £3,740.00 £8,970.00 Eagle and Opus One are Latour £550.00 £2,640.00 £4,070.00 £6,325.00 £10,120.00 much sought after. Wherever 1982 possible try and buy ‘In bond’ 1986 Mouton Rothschild £2,145.00 £2,365.00 £3,220.00 £5,750.00 which means that no Excise 1990 Chateau Margeaux £2,145.00 £3,410.00 £4,485.00 £6,670.00 Duty or V.A.T. is paid until it is 1982 Leoville Lascases £275.00 £1,800.00 £2,530.00 £3,450.00 removed. This makes it more 1983 Chateau d'Yquem £1,100.00 £2,415.00 £2,760.00 appealing to overseas buyers 1989 Chateau d'Yquem £1,270.00 £1,430.00 £1,782.00 £2,415.00 and aids cash flow. Excise Prices taken from 'Decanter' Magazine - The Bordeaux index in the 'Decanter' was set at 100 in December 1996 and duty, per dozen bottles, is has now reached 143.1. Port has risen to 120.60.

What returns can be expected !

10

STOCKAUDITOR


MembersOffer Protect your cash flow to keep your business afloat by Simon Camilleri of Creditsafe Customers or suppliers taking too long to pay invoices, or failing to pay at all, is a fundamental problem for businesses. This is emphasised by figures from the Federation of Small Businesses which reveal a quarter of Small to Medium Sized Enterprises (SMEs) in Britain fail as a result of interruptions to business cash flow. Ensuring regular cash flow is vital to the sustainability of any business. If a company is not paid by customers or suppliers, in a timely fashion they will not have sufficient funds to meet their own obligations and may ultimately be forced into liquidation. Monies owed on a balance sheet will not help run day-to-day operations; businesses rely on banked funds to survive. There are effective solutions available to help companies mitigate the risk of delayed or defaulted payments. Credit

referencing services provide information on the creditworthiness of companies and the likelihood of them meeting their obligations to pay monies owed. Research commissioned by Creditsafe reveals that 75% of British companies are failing to protect their cash flow by using a business credit report, despite increasing numbers of company liquidations. While few payments can ever be completely guaranteed, credit referencing services arm business owners and managers with knowledge about a company. This enables them to make informed decisions as to whether to trade with an organisation. Credit reference checks can also help businesses agree appropriate credit limits to offer other businesses and the timescales they should allow for payment.

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Credit references services do not have to be expensive and can help new businesses significantly reduce the risk of suppliers and customers defaulting on payments. Credit reports can be accessed easily by providers offering services over the internet and can be analysed without the need for a degree in accountancy. Businesses cannot afford to risk their cash flow and future viability by trading with businesses without proactively checking their credit worthiness. A single customer defaulting on a payment could mean employees are not paid on time, new supplies cannot be purchased to meet outstanding customer orders or even drive a company into liquidation. Active credit management can help companies mitigate the financial risk they face, protecting revenue streams and cash flow. Monitoring the credit profile of suppliers and customers should be a core business process, not just a oneoff exercise.

Are you secure in the knowledge that your business is protected against the threat of bad debt? Company credit reports from creditsafe contain all of the information you require to make informed business decisions in a comprehensive yet easy to use report. The information contained within creditsafe reports is sourced directly from Companies House, the Registry Trust and The London & Edinburgh Gazette and is updated daily. Creditsafe reports include as standard: • Company credit ratings and limits • 3yrs accounts • Directors details • Creditor & Debtor days • Group structure For a free company report, call and quote Stockwell Give your company extra security - check every customer and supplier that you deal with with freedom access* from creditsafe. *Freedom access gives access to 49,999 company reports over 1 year

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MembersPage Tasting Britain’s oldest beer, a sprightly 138 year old ! The story goes that when contractors were rebuilding the White Shield brewery they came across an old, jammed solid, cold room door. When the workmen cut their way in they came across a treasure trove of long forgotten bottled beer, amongst which was the oldest beer in the world. Tasting these veterans was a fascinating experience. The 1869 Ratcliff Ale was brewed to celebrate the birth of a son in the Ratcliff brewing family. It was strong ( over 10% ) when bottled and no doubt that contributed to its keeping qualities - today it is flat, dark brown and tastes like a somewhat sharp Oloroso sherry remarkable! It was also remarkable to see various exalted masters of wine taste it and find themselves, quite literally, lost for words - there is little in the vocabulary of fine wine that relates to these flavours.

barley wines. The full tasting list reads as follows: 1869 Ratcliff Ale 1902 King’s Ale 1977 Jubilee Strong Ale 1978 Princess Ale 1982 Prince’s Ale 1990 Worthington White Shield 2002 Queen’s Ale 2002 Duke’s Ale 2006 Worthington White Shield

Onwards through the years astoundingly the 1902 King’s Ale still had a little fizz when the bottle was first opened, very dark, very sharp. Thereafter the beers were more beer-like, and the 2002 Queen’s Ale ( Brewed by Her Majesty herself ) stood out in that it was paler and a little weaker than the rest which were mainly

ANNOUNCEMENTS MADE ON AIRLINES BY STEWARDS Weather at our destination is 50 degrees with some broken clouds, we’ll try to have them fixed before we arrive. Thank you, and remember, nobody loves you or your money more than Southwest Airlines.

It’s a fact that bottle conditioned beers (or “real ale in the bottle”) will mature and develop in the bottle over the years. Some beers benefit from this more than others. For example, beers that depend on a taste of fresh hops for their appeal, won’t necessarily improve as those flavours become muted over the years. On the other hand, very strong beers with a firm malt profile will only improve.

I wonder if we should look at ‘best before’ dates in a different light now.

Water, Water Everywhere !

Your seat cushions can be used for floatation, and in the event of an emergency water landing, please take them with our compliments. Once, on a Southwest flight, the pilot said - We’ve reached our cruising altitude now and I’m turning off the seat belt sign. I’m switching to autopilot, too, so I can come back there and visit with all of you for the rest of the flight. Should the cabin lose pressure, oxygen masks will drop from the overhead area. Please place the bag over your own mouth and nose before assisting children or adults acting like children.

UnpaidSubs

Please note that 2007 subscriptions are now very much overdue. If you are not sure if you have paid please contact the office 12

STOCKAUDITOR

As you exit the plane, make sure to gather all of your belongings. Anything left behind will be distributed evenly among the flight attendants. Please do not leave children or spouses.

Liz Gaffer from the LTC ( see page 15 ) is keen to point out that should any of our members have clients who have experienced problems from the recent flooding they should contact the LTC on

01344 884440 where help may just be available.


www.mypublife.com

Continuing the series on interesting websites, here is one that is well worth a visit. Although a relatively new site it already has many useful links for people looking at following a career within the Licensed Trade. There are case studies of successful licensees from around the country along with regularly updated news items. There are links to most of the major Pub Companies as well as links to trade bodies such as the B.I.I. and to the Department for Culture, Media and Sports. I have already Emailed the site and asked for a reciprocal link to our site. It gives details of how to take the first steps into the Licensed Trade, and the pros and cons of each method

 Purchasing a freehouse  Leased / tenanted approach  A career in pub management. There are details of training courses offered by some of the pub companies along with answers to many frequently asked questions. As I said this is a very young site but hopefully it will develop and live up to expectations.

Contributors Many thanks to the members and others who have made this issue possible:Gordon Andrews, CreditSafe, Diageo GB, Greyeye Technology, Liz Gaffer ( LTC ), Trevor Knight and Tony Payne ( FLVA ) Thanks also to Peter Hodgson and Rita Broadbent for proof reading this issue. Deadline for the October issue is 12th September 2007.

AGMMinutes The minutes for the 54th AGM meeting held at the Towers Hotel, Swansea are now available either by Email or post from the secretary. dianeswift@iltsa.co.uk Tel: - 01422 833003 They may also be downloaded from the members section on the website. www.iltsa.co.uk

RetiredMembers The ‘Retired Members’ category is to enable members to remain in contact with the Institute. Retired members will not be eligible to take part in any marketing organised by the Institute ie website listing, Trade Press advertising and the Member’s brochure, as these all imply that you are willing to take on new work. However they can still enjoy benefits such as the AA scheme, receive the ‘Stock Auditor’ and the many other offers that are made available to the general membership. STOCKAUDITOR

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MarketingILTSA Below is a copy of the editorial that appeared in the espTM magazine in April 2007. This is circulated to nearly 20,000 licensees who have attended the espTM training course.

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STOCKAUDITOR


CharityNews

SPREADING THE MESSAGE A HELPING HAND FOR THOSE IN THE LICENSED DRINKS TRADE Did you know that there is an occupational charity for people working in the licensed drinks trade? A charity that provides support in times of need specifically for people working or retired from the licensed drinks sector, from bar to brewery staff. The organisation is called the Licensed Trade Charity (LTC).

I.L.T.S.A. Raises £ 538 at AGM for Wales Air Ambulance As has been customary our local charity this year was to the Air Ambulance based in Swansea. Delegates at the recent AGM raised the sum of £538.00 for this worthy cause. We have recently received a letter from them thanking us for our donation and explaining what a valuable service they provide.

The LTC provides support when people find themselves at a difficult time in their lives. As you know, many people are too proud to ask for help when they get ill, or are struggling with their business. The LTC provides a range of help, from a free helpline, to ‘help with’ information leaflets on their website and financial assistance. The charity helps with finding housing, ensuring people get the right benefits, paying for convalescent breaks. All with the aim of helping people back on their feet again. Every person that contacts the LTC is treated individually and with the utmost confidence.

“Many people struggle on alone with no advice or support and that’s when the LTC should be the first port of call” said Liz Gaffer, Director of Charity and Marketing Services. “We are here to help with all sorts of problems. It is the health and welfare of the indivdiual that is most important, whatever their age. We also help many children of those working in the trade. We are asking all members of the ILTSA to be aware of the charity’s support that is on offer and to pass on our phone number and even website if they meet someone working in a pub that could do with the charity’s help. You could make a huge difference to someone’s life. If you know of someone who is in need of information or any other form of support, please give them our details and ask them to get in touch.” The Licensed Trade Charity ( LTC ) Tel 01344 884440 and www.licensedtradecharity.org.uk.

There are many charities related to specific occupations, from accountants through to vets. For more details visit www.joblinks.org.uk or call 01707 651777. Recently the Swansea aircraft was called to deal with a serious road traffic collision where a motorcyclist became wedged between a van and a wall after colliding with the vehicle. The fire and rescue service had raised the vehicle using hydraulic jacks to allow the paramedics to crawl under the vehicle and treat the seriously injured patient who was then flown to hospital without delay. The cost of running the service is 2.6 million per annum all of which comes from public donations. The demand for the aircraft increases year on year and therefore the costs to keep the helicopters flying also increase. Many patients make a full recovery from their injuries, which can be partly attributed to the rapid response, treatment and evacuation by the air ambulance crews. They can only operate thanks to donations such as ours. STOCKAUDITOR

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RefresherDayandExaminations The Refresher Day, immediately prior to the Examinations, has now become firmly established in the ILTSA diary. What then should you expect ? What it will not do is teach you how to be a stocktaker – it is not designed for that. What it will do is get you in the right frame of mind to tackle your examinations. What the Refresher Day sets out to do, and does it very well, is to get the delegate into examination mode. We start with ten questions, some, none or indeed all may feature the next day. What is important is that each question is attempted in the same time scale that the exam allows – ten minutes. Once the delegates have attempted an answer the group works through the question, picking up some indicators as to what the examiners are looking for. For many delegates the last time they had to sit an exam may have been many years previously and there is a definite technique to attempting any examination.

Delegates get to grips with the practical examination

Show all workings so that the examiners can follow how you got to your answer – if you make a silly mistake you may still pick up valuable points. Before attempting any answers read through the whole paper and pick out the questions you feel you can answer quickly and accurately. Only when you are comfortable with the paper will the timing start – use that time, in excess of the three hours allowed, to your advantage. The pass rate is 75%, so each and every question needs an answer that merits at least three quarters of the possible marks available. At the risk of stating the obvious, answer the question that is asked and not what you think is being asked. Again it pays to read the questions carefully before starting. The examiners are trying to ascertain whether you are competent at your chosen profession – give short concise answers rather than waffle.

www.iltsa.co.uk

This is followed by a hydrometer demonstration, although ILTSA Policy is that all qualified stock auditors should carry hydrometers as part of their kit, many examinees may not have used them prior to the examination. Examinees will be asked to carry out a hydrometer check as part of the practical examination. For borderline cases the five points awarded for this exercise may just mean the difference between pass or failure.

16

Now that we have allowed computers to be used for the practical examination the list of products and the opening stocks are posted out to delegates the week before the examination to enable them to set up their files as they do for any new client. Details of purchases are given to entrants on the day. Just one final point, the two lecturers involved on the refresher day, the two invigilators on the actual examination and the six examiners, all set out to get you through the examination – but you have to do your bit, be competent and as far as possible treat the examination as you would a client. We get no satisfaction from failing entrants but we will not reduce our standards – we do not pass people for merely turning up on the day.

Training courses held in March and October - Full details on www.iltsa.co.uk

Residential Training Seminars October 2007 For further details on all aspects of the Institute contact the Secretary, Diane Swift on 01422 833003 Always look for the letters

STOCKAUDITOR

F.I.L.S.A. & M.I.L.S.A.

Tel:- 01684 878042


StockAuditor www.iltsa.co.uk THE MAGAZINE FOR THE INSTITUTE OF LICENSED TRADE STOCK AUDITORS

ISSUE 73

ISSN 1471 - 0471

October 2007

Major Loophole in Duty Scheme? On a recent visit to a client I came across a litre bottle of Whyte & Mackay whisky without a duty stamp. As the licensee had recently returned from holiday, I put two and two together and made five. After telling him that it should not be on sale I was taken aback to be told that he had only recently bought it from a major cash and Carry wholesaler. I explained the Duty Stamp scheme to him and he phoned the wholesaler to ask them to take it back. I was surprised to be told that it was actually legal for them to sell the spirit as it was in their stock prior to October 2006. When I questioned whether my client was covered I was told that providing he kept the documentation as to when he had purchased it there would be no problem. I asked for, and received, a letter to this effect. Whilst I can accept that the bottles of liqueurs, for instance, that we often see at changeovers, can hang around for some years, it does seem to me that this leaves a major loophole In This Issue ..... in the system. This I am sure, will be exploited by the unscrupulous.

International Stocktaking Full story on page 11

55th A.G.M. Page 7

October Examinations There are still a few places available for both the Refresher Day and the Institute Examinations on October

17th & 18th at the WiltshireGolf & Country Club, Swindon Full story Page 13

Next Residential Training Course :- Wiltshire 18th to 22nd October 2007


FromTheEditor

Chris Swift Tel:- 01422 316641 chrisswift@iltsa.co.uk

Having had a relaxing holiday in Croatia I was pitched right back into it at the beginning of September and am now ready for another holiday. Whilst on the subject of holidays I was intrigued as to how stocktaking would work out there. It was an all-inclusive hotel but at 11.30 at night the Sunset in Croatia - an ideal job ? bar reverted to cash only. In addition not all the guests were thank the Stock Auditor ‘Virgins’ on all-inclusive terms and so paid Vanessa Bevan, Paul Guille and for drinks. The spirits were Tony Hassid for their contributions, relatively easy as different brands it would be very agreeable if more were used for all-inclusive. That members gave us their views and said, no measures were used and experiences. That is what the some of the drinks were very ‘Stock Auditor’ is all about. We strong to say the least. Draught are moving into a period where lager was charged for in certain our trade is facing major upheaval circumstances in a measured and changes, threats as well as glass and in other cases was opportunities. It is up to us to help served in plastic throw away cups our clients make the most of their for use around the pool. I could not see how an accurate extended businesses. stocktake could be carried out, my Any associate members who feel conclusion was that there was they are ready to take their probably a set gross profit that examinations should contact had to be obtained and that would Diane in the office to book their be calculated using a simple place on the examinations and if trading account. With hotels in necessary the ‘Refresher Day’. many countries from South America and the Caribbean to North Africa it would make for an interesting contract. Back to work and September has been a busy month all round. Many thanks to the contributors that have made this issue possible. There are many interesting articles in this issue and I would particularly like to

WANTED

STOCKAUDITOR

01968 670600

President & Chair of Exam & Training

steveberry@iltsa.co.uk Trevor Perrott F.I.L.S.A.

01483 829437

Treasurer

trevorperrott@iltsa.co.uk Ron Foster F.I.L.S.A.

01793 771959

Regional Reps

ronfoster@iltsa.co.uk Rita Broadbent F.I.L.S.A.

01274 870989

Stocktaking Equipment

ritabroadbent@iltsa.co.uk Mike Murdoch F.I.L.S.A.

01254 247496

Press Officer & PR

mikemurdoch@iltsa.co.uk Linda Arthur F.I.L.S.A.

01372 465949

lindaarthur@iltsa.co.uk Rob Sutton F.I.L.S.A.

01455 841799

Sub-contract work in Yorkshire and surrounding areas

Membership & A.A.

Chris Clifford, an associate member based in Wakefield is seeking work in the above areas Tel:- 07913 996358 inndemandaudit@hotmail.co.uk

Anton Ellender F.I.L.S.A.

This magazine is published by the Institute of Licensed Trade Stock Auditors. Whilst welcoming any contributions, the editor reserves the right to alter or amend them if necessary. Any opinions expressed are not necessarily those of the Council and are accepted only on that understanding. No part of this magazine may be reproduced or transmitted without written permission of the publishers. Printed by :- Pickles Printers, Halifax, West Yorkshire 01422 353239 All Subsciptions payable in advance. Published 6 times per year post free Annual Subscription £24.00 © Institute of Licensed Trade Stock Auditors 2007

2

Steve Berry F.I.L.S.A.

robsutton@iltsa.co.uk ℡

01303 277382

Membership Benefits anton.ellender@ntlworld.com


ViewFromTheChair

George Giles Tel:- 0191 386 7699 georgegiles@iltsa.co.uk

The Government in Scotland are reported to be taking steps to make cut price and free alcohol offers in Scottish shops illegal in an attempt to tackle the nations destructive drinking culture. This seems like a very positive step in the right direction and one, that with a little foresight, should be followed at Westminster. Having been told by the Government that young people who binge drink may face health problems in the future, a problem that we have all been aware of for a number of years, why have we spent goodness knows how much on a nonsensical survey? It would be more significant, if the government put proposals forward to industry, religious heads, police and welfare groups to create a team that could show a positive way of living to our younger generation. We are all well aware that the binge drinking culture needs to be tackled not only in Scotland but in the U.K. as whole. I am sure our industry could put forward some ideas which would tempt the younger generation into a more responsible way of drinking. The Scottish Government are at least showing positive progress toward this, so let us hope our Government led by an unelected Scottish Prime Minister makes as determined an effort as their Scottish counterparts. The bad weather we have suffered this summer has hit the profits of Britain’s largest pub company. They are warning us that their pre-tax profits will be down by 3%, however the shares of the company were up 41p - nearly 4% because the city welcomed the implication of the statement that trading was fairly positive. I would suggest the City listen to the hundreds of leaseholders who are struggling to make ends meet due to the high rents and the staggeringly high price they have to pay for the products which they buy from the pub companies. I read with interest that Gordon Ramsay plans to add a further ten pubs to his portfolio by 2008. Good news, that such a high profile character is entering the pub business however, it would be better if he ventured outside the safety-net of Inner London. I wish him luck in this venture, and being such a strong character, I am sure he will succeed. I came upon a name from the past last week, Tuborg lager. Apparently it is to be reintroduced by Carlsberg with a big campaign in 2008! I last saw it in Vaux Pubs in the 1980s. This is a brave move by Carlsberg and I hope it works for them . Having said that, I never drink lager and believe it all comes from the same supplier and maker with a different label put on it! Well, we are already into the Autumn and I am looking forward to the ILTSA course and exams in October. Also our next council meeting in November and then, of course, we will have Christmas again! Doesn’t time fly when you are getting “old”.

es

Gil e g r o e G

OFFICE DETAILS Tel :- 01422 833003 dianeswift@iltsa.co.uk Brockwell Heights Brockwell Lane Triangle Sowerby Bridge HX6 3PQ

ILTSA CALENDAR 2007 17th October Refresher Day Wiltshire Golf & Country Club 18th to 22nd October ILTSA Examinations Residential Training Course Wiltshire Golf & Country Club 16th November Council Meeting - Liverpool 23rd & 24th May 2008 55th AGM - Liverpool

AVAILABLE FROM THE SECRETARY Taking Stock Books Goods Received Books Bar Requisition Books Allowance Books Flexible Dipsticks Sectional Dipsticks Institute Ties Membership Lists Self - inking stamps

FELLOWSHIP Any member, with the requisite seven years full membership, can apply for fellowship. Please contact the Secretary for details. Any applications will then be placed on the agenda for the November Council Meeting STOCKAUDITOR

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InformationPage

Low tech solution to a high tech problem !

Chris Swift F.I.L.S.A.

One recent result threw up a massive deficit which was quickly traced to spirits and liqueurs. They had changed back from 35ml to 25ml measures. As an incentive they were charging £ 1.50 for a single measure but only £ 2.50 for a double. They had changed sizes to coincide with their last audit and had set up their Epos system accordingly – or so they thought. This particular unit has a tremendous amount of promotional offers and the normal strategy is to divide the sales total by the number of units sold to obtain an accurate selling price for each product. One line for instance showed that 607 Let the number of sin gles be ‘x’ and the number of transactions had occurred with a doubles b e ‘y ’ then total value of £ 1039.50 giving an average price of £ 1.7125 which was x + y = 607 ( where 607 is duly entered on the stock sheets. the number of 150x + 250y drinks sold ) = 103950 ( W However somehow the till had not here 150 is cos t of single and correctly adjusted for the double 2 5 0 is c ost of double measures and so the selling price and 103950 is sale was obviously too high. s in The EPOS system was unable to give us the information that we required and we were left with an apparent deficit. I vaguely remembered sitting in a classroom many years ago and being taught how to use algebra to solve problems such as this – but I could not work out how to do it. However I knew a man who could. My father-in-law is a retired maths teacher and I Emailed him the problem. Within minutes the answer was back and it was then relatively simple to create a spreadsheet to do similar calculations for each product. As the results show this amounts to 30p on every measure sold. The deficit ( over £ 3,000 ) was quickly changed into a small surplus and the bar manager in particular was very relieved. 4

STOCKAUDITOR

pence ) x = 607 -y then 150 ( 60 7-y) + 250y = 103950 91050 - 150y + 250y = 10 3950 100y = 10395 0 - 91050 100y = 12900 y = 129

If y =129 the n x = 607 - y 607 - 129 = 4 78

Therefore 478 singles were s old at £ 1.50 and 129 doub les at £ 2.50 To check 47 8 @ £ 1.50 = £ 717.00 129 @ £ 2.50 = £ 322.50 £ 1039.50 £1039.50 divid ed by 738 ( 4 78 + 258 ) measures givin g an average s elling price of £ 1.41 to ente r on stock she ets


MembersPage

When is a beef sandwich not a beef sandwich? Simple answer – when it has been made of zebu. There have been many reports in the press recently alleging that in many pubs ( usually the large managed house chains ) steaks were not always as ordered. Why someone wanted to take their lunch and subject it to DNA analysis, I am not quite sure but perhaps they don’t get out much! When I first heard of this I thought it was a misspelling of zebra – a meat that I know is edible if a bit tough. zebu is actually an African, Asian or South American hump backed animal that can be reared for its meat. Intrigued by the animal I did a little research on the subject. Zebus have humps, large dewlaps and droopy ears. They have more sweat glands than are found in European cattle. They can therefore handle hot, humid climates well and have pest resistance not seen in European cattle.

Zebus probably had their origins in the aurochs of India which were domesticated some 10,000 years ago. Because they are better adapted to hot climates they were introduced to Africa with the first white settlers and interbred with native cattle there. Genetic analysis of African cattle has found higher concentrations of zebu genes all along the East coast of Africa and especially pure cattle on the Island of Madagascar, implying that the method of dispersal was cattle transported by ship. Partial resistance to rinderpest led to further increases of the breed through Southern Africa. One major drawback is that they tend to provide noticeably inferior meat. Zebus were imported into Brazil in the early twentieth century and crossbred with Charolais cattle, a European breed. The resulting breed,

DIPSTICKS By bulk buying ILTSA is now in a position to offer flexible dipsticks at a greatly reduced price. Manufactured by Bentley & Taylor they have the following features :

which consists of 5/8 Charolais and 3/8 zebu is called the Chanchim. It has a better meat quality than the pure zebu and is probably this that has been served up in Britain. There are probably some seventy five breeds of zebu cattle throughout the world, one famous breed is the Brahmann cattle of India which are sacred to the Hindu faith. Bulls from the Brahmann breed are often used for bullriding in American rodeos. Having visited one of the chains in question and enjoyed a steak, which I had assumed was from beef cattle, I was not best pleased to find out the truth. If our clients are using zebu it should be stated as such on the menu. Roast zebu certainly does not have the same attraction as roast beef.

Chris Swift F.I.L.S.A.

Me mb er’

sO ffe r

thinner than the present ‘Masons’ dipsticks, making it easier to access shives that have not been opened fully.

Markings are scored into the dipstick as well as being painted on. In the unlikely event that the paint wears off the dipsticks will still be usable.

Calibrated for 9 gall, 10gall, 11 gall and 18gall - in other words all sizes that you are likely to need - all lying down.

Badged ‘ILTSA’ Available to sell onto clients if required.

Special Price Whilst stock last £ 12.50 Non-Members

£ 10.00 Members All categories of membership ( Inc.V.A.T. & P.& P. )

STOCKAUDITOR

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MembersPage

My Thoughts Vanessa Bevan M.I.L.S.A. I initially contacted the Institute because I wanted to write about levels of service. We all work within the service industry and deal with different aspects of it on a daily basis, sometimes good and sometimes bad. Being on the receiving end, people tend to write and complain about poor quality as opposed to praising excellent service. However, when I started writing I couldn’t stop and have penned my career journey. I grew up counting bottles with my father who used to take me with him on a Saturday morning and that is how I would earn my pocket money. Some may find it unusual these days to follow their parents into their chosen profession, however my father said that if nothing else it would teach me a trade. I worked together with him within the industry from an early age and knowing he was at the end of the phone was a comfort. Who else could I phone after a bad day dealing with a terrible deficit and end up giggling, because the licensee had turned round and said he would just pop upstairs and see if there were anymore delivery notes! Everyone knew and liked Tony Bevan at The Greenalls Group. He was a larger than life figure and personality! Eventually forming and running his own business. At the age of 57 my father succumbed to a terrible disease. I have heard many people complain recently about the new smoking laws which have been introduced but they cannot have experienced the absolute devastating effects that lung cancer has on a family. The last time I saw my father he was still worrying about his clients and business so I promised to look after everything for him. I was 8 months pregnant at the time with a full time job of my own. This was when my relationship with Greyeye Technology began. They were so understanding of my situation and dealt sympathetically with me from the start. John would call in and help if I had any problems or queries when he was in the area and still continues to do so, always going the extra mile. I phoned Mike up in floods of tears when my computer packed in and he sorted it out for me. So, if I’m having a bad day I think about Dad and he makes me smile, if my computer’s having a bad day I phone Mike and he puts me back on the straight and narrow. I am at the stage now of not knowing whether to expand or stay as I am – sometimes the thought fills me with dread yet sometimes I’m excited. However I know that regardless of what I decide to do professionally I have the right people behind me.

Optical Illusion We all rely on our eyesight to do our job efficiently 1) Relax and concentrate on the four small dots in the middle of the picture for about 30 – 40 secs. 2) Then take a look at a wall near you ( any smooth, single coloured surface ) 3) You will see a circle of light developing 4) Start blinking your eyes a couple of times and you will see a figure emerging … 5) Who or what do you see ? 6

STOCKAUDITOR


AGM2008

Village Hotel & Leisure Club Bromborough Wirral 24th May 2008

Make a date in your diary now - 24th May 2008, I know it seems a long way away but that is the date for the 55th A.G.M. This year we are visiting Liverpool, coincidentally the City of Culture 2008, and the Friday trip is to the award winning Beatles Story in The Albert Docks. The magical mystery tour takes the visitor on a trip through the cobbled streets of Hamburg; to Matthew Street, home of the Cavern Club; through the madness of Beatlemania, on to flower power and the eventual break up of the group. Staying in the Albert Docks we will also visit the Maritime Museum and in particular the Customs & Excise Exhibition before returning to our hotel on the nearby Wirral. Full details will be circulated in the New Year but let’s make this A.G.M. the success that it deserves - make that diary entry now ! STOCKAUDITOR

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TheNewGeneration

Trevor Knight F.I.L.S.A.

Trevor Knight continues his journey across the country in search of the new breed of Britain’s brewers.

Part 27 - West Norfolk and South Lincolnshire We leave Norwich and travel north west to visit our last Norfolk brewery. The north-west Norfolk coast, sweeping towards The Wash, consists mainly of a long stretch of sand and low cliffs, exposed saltings and tidal inlets, with cliffs only at Hunstanton. The title ‘nextthe-sea-’ attached to many village names tells the story of this coastline over the past few centuries - for the waves have long retreated from these once busy little ports. Flint predominates in their buildings but a brown sandstone quarried at Snettisham - carr stone - gives a softer and warmer look to cottages around Sandringham. The 7,000 acre estate, owned by the Queen is one of her favourite residencies and takes in seven parishes although there is no village of Sandringham. The house was built by Edward VII when he was Prince of Wales in 1861. The village sign of Heacham, home of our brewery, and a tablet in the church, recall the Red Indian Princess Pocahontas who married John Rolfe of Heacham Hall in Virginia in 1614. She was just twenty-two when she died three years later leaving a son Tom, who returned to America and has been claimed as ancestor to many famous families. The Hall was destroyed by fire during the second World War. Caley Mill in Heacham is the packing and dispatch centre for the lavender grown in the vicinity. The lavender is harvested in July and August and taken to a nearby distillery where the process produces about two gallons of lavender oil per acre which is then used as a base for perfumery. 8

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sandy soils over chalk in the area are ideal for producing low nitrogen, high quality malting barley essential for making good beer. As well as supplying the Fox and Hounds a sizeable free trade is supplied and there are plans for further expansion.

BRANTHILL BEST (3.8% Abv.) A traditional old-fashioned best bitter. In 1999 Mark Bristow left his job in the Treasury Department of Sheffield Council and took up residence, with his partner Marie, in the run down Fox and Hounds pub in Heacham. Marie had previously run a successful business in Sheffield, but the couple wanted a business of their own and, while other options had been considered, a pub seemed to fit the bill. Mark’s priority was to get the pub back on its feet much hard work and the installation of five hand pumps offering a wide range of cask beer helped to achieve this. Beside the pub stood a derelict 150 year old cottage which Mark had considered demolishing until it was put to him that it would make a good brewhouse. The conversion, which provides the perfect brewing environment, duly took place and a five barrel plant was installed. Fox Brewery was born and produced its first brew - Heacham Gold - in 2002. Mark learned his brewing as he went along and uses locally resourced ingredients. Nearby Brantshill Farm at Wells-next-the Sea grows around 200 acres of Maris Otter malting barley used by Mark for his Branthill beers. The

HEACHAM GOLD (3.9% Abv.) Straw coloured refreshingly hoppy bitter. Some caramel in the nose disappears under the dominance of hops. A gentle understated fruitiness gives some depth.

BRANTHILL NORFOLK NECTAR (4.9% Abv.) Slightly sweet. Brewed only with Maris Otter pale malt.

Marshland begins around King’s Lynn stretching westward into Lincolnshire. Nearby is Walpole


TheNewGeneration St.Andrew from whence the unlucky King John sent his baggage train across The Wash in October 1216. The slow-moving wagons carrying the royal treasure were trapped in quicksand and sank without trace. In the 12th century Lynn was part of the manor of the Bishop of Norwich and was known as Bishop’s Lynn. It became royal property when Henry VIII seized the manor during the Dissolution of the Monasteries. In the fourteenth century Lynn ranked as the third port in England and by the eighteenth century was prospering on the export of corn - this age of prosperity is reflected in the houses built by wealthy merchants and the elegant Customs House. Centuries of heartache and backache have gone in to the draining of the Lincolnshire marshes where bulbs grow, field after field of bright colour each spring. Hereward the Wake rallied his followers here and Queen Boudicca routed a Roman army in times when today’s rich farmland was desolate fen. Well-worn tracks of ancient Britons converged on Stamford long before the Romans built their road to the north through the town. By the time the Domesday survey was completed in 1086 Stamford was ranked fifth among English towns and minted its own coinage. The Normans built a castle here on the banks of the river as this was the only place for miles where the River Welland could be forded easily all year. In 1215 Earl Warenne assembled the barons and an army of 2,000 there to march on Runnymede in order to force King John to accept Magna Carta. In 1552 the manor of Stamford was inherited by William Cecil, favourite adviser of Elizabeth I, who became the first Lord Burghley. Cecil began

building Burghley House in 1553 still regarded as the biggest and grandest surviving building of the Elizabethan age. The basis for MELBOURN BROS. ALL SAINTS BREWERY was established in 1825, although it is probable that brewing and malting have been carried out on the site for centuries. Herbert Wells Melbourn purchased the successful common All Saints Brewery in 1869 and was soon joined in the business by his brother Stanley. In 1876 the

brewery was ruined by fire but rebuilt and expanded with the installation of the most modern steam brewing equipment. The original brewery closed in 1974 as the result of a century and a half of continuous use and a potentially dangerous steam boiler. Between 1869 and 1974 All Saints employed only four head brewers - two of which were father and son - a testimony to this traditional family brewery. In 1994 the brewery, now Melbourn Bros. and owned by Samuel Smith of Tadcaster, re-opened after restoration of the premises and renovation of the old brewing equipment. An inverted vertical

steam engine built in 1910 provides mechanical power to drive the malt mill and the rakes of the mash tun built in 1876. Before it was known that hops were a preservative and spice, all types of herbs, fruit and other seasonings were used to flavour beer. In an area famous for its fruit it is fitting that Melbourn Bros. have re-introduced the art of blending strawberries, apricots and their juice to make delicious fruit beers. In the past, little was known about yeast, although wild yeast known as ‘God is Good’ to pioneer brewers - has always existed. The wort is allowed to stand in the coolship room overnight where louvred panels allow the wild yeast to enter the building, seeding the wort to initiate spontaneous fermentation. The wort is then pumped into cedar-clad fermenting vessels where the wild yeasts present soon convert the wort to beer. This is left to mature for at least one year whilst developing its unique character before the fruit it added. The beers, all ABV.3.4%, are primarily for the American market but are obtainable by mail order in the UK. Our journey from Stamford heads north along The Great North Road to Grantham. Coaching inns played a great part in the development of the town and The Angel and Royal in the High Street is one of the oldest in Britain. It stands on the site of an even older inn where King STOCKAUDITOR

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TheNewGeneration ( cont ) John held court in 1213. One of the finest buildings in the town is the 15th century grammar school, now a library, where the young pupil genius Isaac Newton carved his name on a window ledge where it can still be seen. It was at his parents’ home at nearby Woolsthorpe that an apple falling from a tree led to his Law of Universal Gravitation. The tree blew down in a storm in 1820 cuttings from it were grafted onto trees in nearby Belton Park and a sapling from one was planted at Woolsthorpe. A bronze statue of Newton, made from a Russian cannon captured in the Crimean war stands in front of Grantham’s Guildhall. Margaret Thatcher, now Baroness Thatcher of Kesteven and Britain’s first woman Prime Minister was born over her father’s grocery shop in North Parade in 1925.

OLDERSHAW BREWERY in Harrowby just outside Grantham is the town’s first brewery for thirty years and stands adjacent to the family home of Gary Oldershaw its owner and Head Brewer. Gary started brewing at the tender age of seventeen using beer kits but brewing for a living had not been an ambition. The decision to set up a brewery was made after he built a small full mash hobby brewery at the back of a former home in Nottingham.

In 1996 Gary took redundancy from BT and with his wife Diane set up the brewery from their new home in Harrowby. The brewery was built in the middle of 1996, much of the equipment being sourced from the former Shires Brewery in Bedfordshire. It is sited in what was a garage, now extended to include brewing room, cold store, malt store, office and covered cask cleaning area. After trials the first beers were sold in January 1997 the first two being named First Edition and Liberation. Traditional fermenters are used and only the highest quality ingredients all beers are brewed using Maris Otter malt and a wide variety of whole hops. Capacity is 198 gallons per brew and sixty local freehouses are supplied. Beers are also available across the country through selected wholesalers. For the next part of my journey it would be tempting to head directly up the Great North Road into Yorkshire, but the delights of England’s largest county will have to wait until later in this series. I hope you will join me next time when we travel west from Lincolnshire and then north through the East Midlands and in to Derbyshire.

Institute Date Stamps    

Personalised with your company details Changeable date Please order from the secretary Allow six weeks for delivery

Price £ 35.00 ( inclusive of post and packing and V.A.T.)

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NEWTON’S DROP (Abv.4.1%) Balanced malt and hops with a strong bitter, lingering taste in this mid-brown beer.

ISSAC’S GOLD (Abv.4.5%) An easy drinking premium bitter with a good hop aroma.

OLD BOY (Abv.4.8%) Full-bodied amber ale, fruity bitter with hop/fruit aroma. Malt backs the taste and dies in the long finish.


NewMembers Nice to Meet You !

Tony Hassid My first taste of the catering industry came when I was a teenager and prior to leaving school I worked in a friend of the families Italian restaurant in London. My duties included stocking the bar, polishing glasses, and general food preparation duties. Having enjoyed my holiday job I decided that I would apply to catering college and completed three years at Westminster College in central London. Until I started with Stockcheck in 1996 I worked in mainly three and four star hotels in a variety of food and beverage roles

to the level of Deputy manager but always with F & B responsibility. For some reason front of house always frightened me ! Having joined Stockcheck in 1996 as an employee, an opportunity of joint franchisee appeared some years later which I enthusiastically applied for and was granted by the then Managing Director John Gilpin. Ten years after starting with Stockcheck in late 2006 a further opportunity presented itself to become sole franchisee. With the support and guidance of the new Managing Director Stephen Grantham my company BB2000 Stocktaking Ltd started its first day of trading on my birthday 1st October ! Since October 2006 I have taken advantage of the brisk trading conditions and with the support of all the Stockcheck head office maximised every opportunity which has resulted in an increase in sales over the previous year of 88%. With one employee and myself at full capacity I have sought an additional member of the team who should be visiting our head office in Skipton for training shortly. Earlier on this year I was contacted by an existing client. I currently look after five of his hotels two of which are branded Express by Holiday Inn. I was pleased to be offered a sixth hotel which was a recently completed five star resort Holiday Inn. There was only one catch to this exciting opportunity......It was in the Bulgarian capital Sofia. This job was certainly out of my comfort zone with different tax rates and a different language to get to grips with, but with some guidance from Stephen Grantham and support from our technical department I felt more confident to take on this challenge. I am pleased to say that I have now visited Sofia on several occasions with the next visit scheduled for the end of September. I have ironed out most of the problems although my Bulgarian is not improving. I have recently become an Associate Member of the Institute and look forward to taking the exam as soon as possible and gaining full membership recognition. STOCKAUDITOR

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MembersPage

As One door closes ....... As the old saying goes “as one door closes another one opens.” In my case this was certainly true. At the age of twenty five I had been working as a bar manager in my parents’ successful riverside pub restaurant for about four years and had now come to a crossroads in my career. In a way the decision was made for me as my parents were selling their business. This was my first experience of a pub changeover, the stocktaker was a very amiable character and very sociable, and we soon made a friendship, knowing many of the same acquaintances. Once the dust had settled I had to decide what to do, the pub business had lost its glamour, but it was a pity to write off all that experience so why not have a word with our stocktaker, it could do no harm to ask. He very kindly put me in touch with two of his associates and the rest is history. I trained with a stocktaker for about a year and during that time I attended the I.L.T.S.A training course in October 2006, on which I learned a lot more about the theory side of stocktaking. I decided to go independent in late 2006 under the name P.A. Stock Auditing. I am currently doing work for pub companies throughout Lincolnshire, Nottingham and Yorkshire and am building up my private client base. I decided to join as an associate member and am looking to come back and do the exam to become a full member and further my career. Paul Guille

Contributors Many thanks to the members and others who have made this issue possible:Vanessa Bevan, Greyeye Technology, Paul Guille, Tony Hassid, Alan Kent, Trevor Knight ,Stockcheck & Stocktake UK. Thanks also to Peter Hodgson and Rita Broadbent for proof reading this issue. Deadline for the December issue is 12th November 2007.

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Well established public house Stocktaking and Accountancy Business

Turnover in excess of £ 150,000 Good Profits Retirement Sale Covers Yorkshire and Lincolnshire Based in Grimsby offices available to rent or buy within the price Would consider splitting In the first instance contact :- Diane Swift I.L.T.S.A., Brockwell Heights, Brockwell Lane, Triangle, Sowerby Bridge HX6 3PQ


worldwideweb

In this issue we bring you details of a website that is not even live yet...

“The ground-breaking means to increase profits and create new income , in the post smoking ban era” We’ve all heard of the online auction website e-bay , and most of us now use it . It is great for 21st century consumers but until now there hasn’t been the vision to translate this great idea to the business environment,… specifically the licensed trade. Newstart company The Essential Area Manager , is set to radically change the methods used to source new and existing supply agreements and to cost effectively market business opportunities. Registration is free to businesses and consumers. So, how does it work ? : Just take all the functionality of other auction sites and then match that to the needs of the licensed trade. www.pubnclubsupermarket.com will provide three distinct auction formats. Standard Auction : Auction: a table d’hote menu for 4 on a quiet Tuesday / Wednesday pm,

Auction: a speciality evening Auction: excess and short dated stock, via a secure ( trade only ) page to other publicans or restauranteurs

Auction: old fixtures & fittings when undergoing a re-furb.

Auction : Individual quality wines to consumers or trade. Reverse Auction:

( reverse auction bids go one way only …DOWN !! )

Rev Auction : a one-off supply agreement for a one-off delivery.

Auction : an entire Xmas wine and spirit or beer order, get the lowest prices on the brands YOU want.

Rev Auction : Any one–off capital expenditure project, new kitchen equipment , carpets, dining tables etc

The webmaster / auctioneer @ www.pubnclubsupermarket.com directs and manages the auction in real time. Unlike a ‘normal’ auction, the sale is not automatic at the close, but the separate and distinct supplier deals are collated and e-mailed to the outlet, along with other explanatory documents for the subsequent decision. The Essential Area Manager is a South Midlands based company , with a combined experience in the licensed trade of over 30 years. The company combines a knowledge of the UK licensed trade, with innovative 21st Century marketing and sourcing solutions. A message from Alan Kent, MD :-

“The website should be live for registrations for pubs, clubs, hotels and restaurants from very early October. Registration is FREE. In addition I am creating an e-mail newsletter that will update, inform and hopefully ‘add value’ in the run up to the official launch. Please e-mail me at the address below to be kept up to date with progress, I look forward to helping you and your clients.”

Request For Quote Auction. RFQ Auction : A longer-term supply contract. This is a more complex auction that needs ‘hands-on’ management from www.pubnclubsupermarket.com . Basic information is provided to and verified by www.pubnclubsupermarket.com . A specific time and date is agreed for the RFQ process, which is viewed separately on-line by potential suppliers and the outlet.

www.pubnclubsupermarket.com

“the auction and resources website for pubs and clubs…and their customers” Contact : Alan Kent . Managing Director, The Essential Area Manager Ltd Office : 01280 821642 Mobile : 07948 001849 admin@pubnclubsupermarket.com STOCKAUDITOR

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MemberBenefits

When filling up could cost over £ 4,000

Chris Swift F.I.L.S.A.

According to the RAC about 250,000 motorists a year fill up their tanks with the wrong fuel. This can cause damage that can cost £4,000 or more to rectify. The problem is contributing to a £1 billion a year bonanza for garages. Even just two years ago, the figure was put at 150,000 but the surge has been put down to more car owners switching to diesel because it is seen as more economical and cleaner. The problem is likely to get worse as in August 2007 a record 41.4 % of all new cars sold were diesel engined. In 2000 only one in seven cars sold was a diesel. For many years experts have called on motor manufacturers to devise some system to prevent such mistakes. It is only now that Ford, for instance, have introduced an ‘idiot proof’ filler cap on its latest Mondeo model. Other manufacturers are being urged to follow their lead. There is a lesser problem with putting diesel into a petrol engine as generally the diesel pump will not fit into a petrol fuel filler. Whilst petrol forecourts usually colour the diesel pump black and the petrol green, it is far too easy to make the mistake especially when a long term petrol driver makes the change. Another recipe for disaster is when a ‘two car’ family have a mixture of petrol and diesel engined vehicles. Once the mistake has been made it is better that the engine is not started. The fuel has to be pumped out of the tank and safely disposed off. Specialist garages charge 75p to 90p a litre for this service and this coupled with call out charges and replacing the 14

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fuel can easily amount to a £ 200 bill. The expenses really start racking up if the engine is run and repairs have to be made to the actual engine – resulting in bills of many thousands of pounds. This is often not covered by Insurance as although accidental damage is covered by most comprehensive policies, misfuelling is often specifically excluded. I was particularly lucky a few years ago. Rushing to get to a training course in Ilkley I managed to fill up in Sheffield with petrol. The first indication that something was amiss was when there was a big bang from



the engine and clouds of black smoke from the exhaust, two or three miles after filling up. I was very lucky that once I had been towed to a garage in Rotherham, had my tank pumped out, the engine did eventually start although it sounded like a rally entrant for some months after. Interestingly an old ‘truckers trick’ is to put a small amount of petrol in a tank of diesel to prevent freezing – I would not recommend it in the family saloon.

I.L.T.S.A. Renewal Form

This autumn Rob Sutton will be taking over the administration of the A.A. scheme which has been running very succesfully for many years. Please photocopy and send the application form below to Rob at the address below by Friday 23rd November Name :-

Reg.No.(s)

Address:-

Tel. No. :E-mail Address:Registration numbers of all vehicles to be put on the list. You can put as many vehicles as you want for £ 81.00 per unit. Please send the completed form with a cheque made payable to ‘ I.L.T.S.A. ‘ to :-

Mr.R.Sutton F.I.L.S.A. Blackburn House 10 Blackburn Road Barwell Leicestershire LE9 8EN


CareerOpportunities

Looking to progress your stocktaking career? Why not not join the leading national stocktaking company in the country? Stocktake UK and Stockcheck are actively recruiting stock auditors with proven knowledge of the licensed trade and especially experienced in servicing large hospitality clients throughout the UK. Employment opportunities now available within our successful and expanding network of professional stocktakers.

Areas of operation include: LANCASHIRE NORTH EAST MANCHESTER NORTH WEST SCOTLAND SOUTH EAST

Application forms available from

www.stockcheck.co.uk

or www.stocktakeuk.co.uk

or call our national number below:

Stocktake UK Ltd & Stockcheck Ltd The Water Mill Park, Broughton Hall, Skipton, North Yorkshire. BD23 3AG (0870) 903 8880 Info@stockcheck.co.uk / info@stocktakeuk.co.uk STOCKAUDITOR

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TrainingCourse

! r e 18th b o t c O d n 2 2 o t ....a few places left !

! e c n a h c t s La Book Today This October the examinations and training course are again being held at the popular Wiltshire Golf and Country Club! The full package is extremely good value for money and gives delegates a sound grounding in stocktaking whilst relaxing in the excellent facilities available at the Wiltshire.

Included in the full package :-

Participation in all lectures over the five days.

Overnight accommodation in an en-suite room

Full English breakfast Buffet lunch  Morning coffee and afternoon tea

www.iltsa.co.uk

If you know of anyone who could benefit from the course get them to contact the office immediately.

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Use of the Leisure club with indoor pool, sauna, steam room , spa and gym.

Concessionary rates are also available for delegates wishing to book a round of golf. For a good look at the venue :-

www.the-wiltshire.co.uk For full details of the course please contact the Secretary, Diane Swift on 01422 833003 dianeswift@iltsa.co.uk or you can download the full syllabus in PDF format from our website

www.iltsa.co.uk

Training courses held in March and October - Full details on www.iltsa.co.uk

Residential Training Seminars October 2007 For further details on all aspects of the Institute contact the Secretary, Diane Swift on 01422 833003 Always look for the letters

STOCKAUDITOR

F.I.L.S.A. & M.I.L.S.A.

Tel:- 01684 878042


StockAuditor

THE MAGAZINE FOR THE INSTITUTE OF LICENSED TRADE STOCK AUDITORS

ISSUE 74

ISSN 1471 - 0471

December 2007

www.iltsa.co.uk

Delegates on the October 2007 Training Course

In This Issue ..... New training course Page 4 Exam success Page 6 New Generation Page 8 Ivor Deficit Page 10 New Members Page 11 Christmas Prize Quiz Page 12 Wine Cellar Page15 Twelve Days of Xmas Page 16

Pictured above are delegates from the October course held in Wiltshire. Both the numbers and the standard of delegates were very high with six becoming Associate members of the Institute. Course critiques were very favourable and the course was a success in many ways. It probably holds the record for the number of miles travelled to attend, with one delegate, Kerry Irvine, flying in from Australia to take part. Others on the course had travelled up from Devon & Cornwall, down from Scotland or over from Ireland. Ironically it is to be the last of the present format with a completely new course being Win a bottle of introduced from March 2008. Full Johnnie Walker details are given on page 4.

Black Label page 7

Next Residential Training Course :- Bradford, April 18th to 20th 2008


FromTheEditor

Chris Swift Tel:- 01422 316641 chrisswift@iltsa.co.uk

Apologies for the slight delay with this issue of the ‘Stock Auditor’, but I am sure that many of you will be in the same boat and rushed off your feet fitting all your clients in before the Christmas break. As we approach the year end I, for one, am actually looking forward to having a well earned break over the festive period. For many years I used to work through but I now find that most units actually prefer not have a stock carried out between Christmas and the New Year. With the holidays falling as they do this year I am planning to have from Saturday 22nd December off until Wednesday January 2nd 2008. The downside is that January is shaping up to be a very busy month. The Institute Offices will also be closed between those dates – although if there is an urgent matter just leave a message on the answerphone. That said it has been a very busy period for the Institute at the moment. Planning is very well advanced for both the new three day course and the proposed one day course for licencees. Rita Broadbent has almost completed the reprint of ‘Taking Stock’ and our membership drive is bearing fruit. Whilst we are on the subject of membership, the healthy increase in numbers will be diminished by the few members who still have not paid their 2007

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subscriptions. Enclosed with this issue are the renewal forms for 2008 subscriptions – please do return in the stamped addressed envelope provided – early payment would be much appreciated. The old favourites are all here with Ivor Deficit giving us an insight into his Christmas wish list. Although slightly tongue in cheek I am sure that many of us will identify with his thoughts. Thanks to new members, Jonathan Marshall and Chris Hopkins, for their introductory articles. I feel it is important that new members tell us a little about themselves. I hope many other new members will contribute in future issues. The offer on the new flexible dipsticks will have to end soon. We have sold almost a hundred but the cost price has substantially increased on further purchases. They will still be very competitive but an increase of £ 3 - £ 4 is envisaged.

All that remains is to wish you and your families all the best for Christmas and hope that we all have a healthy and prosperous New Year.

01968 670600

President & Chair of Exam & Training

steveberry@iltsa.co.uk Trevor Perrott F.I.L.S.A.

This magazine is published by the Institute of Licensed Trade Stock Auditors. Whilst welcoming any contributions, the editor reserves the right to alter or amend them if necessary. Any opinions expressed are not necessarily those of the Council and are accepted only on that understanding. No part of this magazine may be reproduced or transmitted without written permission of the publishers. Printed by :- Pickles Printers, Halifax, West Yorkshire 01422 353239 All Subsciptions payable in advance. Published 6 times per year post free Annual Subscription £24.00 © Institute of Licensed Trade Stock Auditors 2007

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Steve Berry F.I.L.S.A.

01483 829437

Treasurer

trevorperrott@iltsa.co.uk Chris Swift F.I.L.S.A.

℡ 01422 833003 Marketing & Editor, Stock Auditor

chrisswift@iltsa.co.uk Ron Foster F.I.L.S.A.

01793 771959

Regional Reps

ronfoster@iltsa.co.uk Rita Broadbent F.I.L.S.A.

01274 870989

Stocktaking Equipment

ritabroadbent@iltsa.co.uk Mike Murdoch F.I.L.S.A.

01254 247496

Press Officer & PR

mikemurdoch@iltsa.co.uk Linda Arthur F.I.L.S.A.

01372 465949

lindaarthur@iltsa.co.uk Anton Ellender F.I.L.S.A.

01303 277382

Membership Benefits anton.ellender@ntlworld.com


ViewFromTheChair

George Giles Tel:- 0191 386 7699 georgegiles@iltsa.co.uk

Sometimes drivers make mistakes! Have you ever put the wrong fuel in your car? The fleet operation we run through the A.A. feel that this sort of problem is now a common fault and that is why they will not be charging us a callout fee if you are having a bad day and fill up with the wrong fuel. The Automobile Association will not bill our institute for call-outs to deal with what they call, “driver induced faults”. Using the wrong fuel or locking keys in the vehicle come under this heading and as the UK’s largest breakdown service provider, they understand that these things may happen. Their aim at a call-out is to get you on your way as quickly as possible or transport you to a repairer who can do the necessary! The callout and roadside assistance are what they say they are – part of the service. So if you have not joined our AA fleet-wide yet, do contact me as soon as possible. However please do me a favour … do not try putting the wrong fuel in your car just to see if the service works! All they will do is ‘recover’ you for no charge but the repair part of the exercise will be very EXPENSIVE! Joining a scheme like this, as an individual would cost you £171.54, through the Institute the cost is £81.00 per vehicle. Ring George Giles now on 07850 287049. Over the past few months I have frowned on the pub companies for buying up free houses to add to their portfolio of lease and tenant estates. This may well be changing in the near future. Pubs company Pubfolio has put separate packages of sites up for sale after abandoning an outright sale. Having failed to find a buyer for the entire estate they have now instructed Fleurets and Christies to sell around 127 pubs which will be put up for sale either as a group or individually. A further 340 units were taken off the sale list and may well be sold at a later date. I think this is a step in the right direction to give our ailing industry a shot in the arm and we may well see a lot of good pubs become very good pubs again. I look forward to outlets being well run, making good sales with better profits in the near future. Let’s hope more companies follow this lead. On the 31st December we are again at the end of our financial year. I believe the council members have excelled themselves and for past 12 months we should once again show a reasonable profit. This, I have to say again, is down to teamwork. The management council talk to one another on a regular basis and a finger is kept on the pulse of our spending by the Treasurer. We have had good training courses in 2007 and I believe we have taken the Institute forward another step in the right direction. My thanks to all council members for their hard work over this last financial year. Christmas is just around the corner. May I take this opportunity on behalf of myself and the members of council to wish all Institute members and their families a very Merry Christmas and a Happy and Prosperous New Year.

es

Gil e g r o e G

OFFICE DETAILS Tel :- 01422 833003 dianeswift@iltsa.co.uk Brockwell Heights Brockwell Lane Triangle Sowerby Bridge HX6 3PQ

ILTSA CALENDAR 2008 14th & 15th March Council Meeting - Bradford 16th April Refresher Day Guide Post Hotel, Bradford 17th April ILTSA Examinations Guide Post Hotel, Bradford 18th to 20th April Residential Training Course Guide Post Hotel, Bradford 23rd & 24th May 55th AGM - Liverpool

AVAILABLE FROM THE SECRETARY Taking Stock Books Goods Received Books Bar Requisition Books Allowance Books Flexible Dipsticks Sectional Dipsticks Institute Ties Membership Lists Self - inking stamps

FELLOWSHIP Any member, with the requisite seven years full membership, can apply for fellowship. Please contact the Secretary for details. Any applications will then be placed on the agenda for the March Council Meeting STOCKAUDITOR

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NewTrainingCourse

w

Ne

ue

n Ve

March 2008 Three Day Intensive Residential Course

New Format ..... Council have been worried for some time about falling numbers on the Institute training course. One major factor is thought to be the cost. We handle many enquiries but few are converted into bookings. For delegates paying for themselves it can easily amount to a figure in excess of a thousand pounds. For a five day residential course that is still very good value for money, but is still a huge amount for people to have to layout.. The single largest expense on the course is hotel charges, which account for nearly half the cost. Realistically, we would be unable to hold costs at present levels as we see increases every year. Strictly speaking the course is already a four day course as we finish after lunch on the Monday and we have found that because the course is so intensive delegates need Saturday afternoon to recharge their batteries. We therefore looked at cutting the course to three days without losing out on its content. By providing some of the modules prior to the course along with videos delegates should be able to 4

STOCKAUDITOR

prepare before starting the course on Friday. The course would then run over the weekend, ending on Sunday evening, leaving delegates to travel home at an off-peak time. This would enable us to cut ÂŁ 200 ( plus VAT ) off the cost of the course. Some of the modules can be dropped completely, for example bottle and case reconciliations, whilst others can be merged and covered in other modules. Information sent out to delegates prior to the course would include basic VAT, yields, converting twelfths to decimals, percentages and formulae as well as recording of counts and gauging of bottles. Other charts, as well as the videos, could be burnt to a CD sent out once full payment has been received. Handouts would be reduced to a minimum but a CD containing all the present handouts in PDF format would be given out during the course. The practical exercises would remain largely unchanged. It is hoped to offer either a Northern or Southern venue or a location for both in the heart of England. The

timing of the course has been changed slightly with the March course being put back to April. Great care has been taken with the restructuring of the course and Council are confident that the new course will be seen to offer tremendous value for money without lowering standards. The April 2008 course will be held at the Guide Post Hotel, Low Moor, Bradford. Contact the office if you know of anyone who wants to attend.

New Cost .... ÂŁ 575.00 ( Plus V.A.T )


NewThreeDayIntensiveCourse

The New Syllabus ..... Course Introduction An opportunity to meet fellow delegates and to learn about the forthcoming course

Theory of Stocktaking Reasons for stocktaking Trading accounts / extended reports Valuations

Practical Stocktaking Structuring and recording of counts Product knowledge Yields, tolerances and bottle sizes. Draught beer Wine spirits etc Crisps, nuts and confectionery Delegates will, after practical demonstration, take their own stock within the hotel’s cellar and bar. They will learn how to calculate selling prices and talks will be given on post and pre mixes.

Goods Inwards – Extracting purchase information Delivery notes, invoices and statements Goods Received Book Returned stock Borrowed and loaned stock

Practical Stocksheets Consumption at cost and retail Valuation Cost of purchase Surplus / deficit result Section percentages Sales mix ratios Extracting revenue figures Business Done figures

Allowances General allowances Internal transfers Estimated and actual gross profits Adjustments Uplifts Cost and selling price changes

Auxiliary Stock Control Wine by the glass Days stockholding Discounts Proving the Result Use of trading Accounts Cash reconciliation Till reconciliation

Use of Computer for same result Feeding information onto computer Range of reports available

DIPSTICKS By bulk buying ILTSA is now in a position to offer flexible dipsticks at a greatly reduced price. Manufactured by Bentley & Taylor they have the following features :

thinner than the present ‘Masons’ dipsticks, making it easier to

Cellar Control Systems Bin Cards Cellar control systems Multi Bar Units Analysis Analysing Results Historical comparisons Projected sales Year End Adjustments Dishonesty & deterrents Control procedures Reasons for surpluses and deficits Use of hydrometer Importance of Gross Profit percentages

Food Stocktaking Taking a food stock Allowances at cost and at retail Presentation of the report Reasons for poor results Menu planning and costing Extracting revenue / business done Changeover Valuations Beer awaiting return Unsaleable stock Discounted stock Use by Dates Fair valuations and cost prices Miscellaneous items Retail stocks Certificates of valuation Code of practice

LA ST CH AN CE

access shives that have not been opened fully.

Markings are scored into the dipstick as well as being painted on. In the unlikely event that the paint wears off the dipsticks will still be usable.

Calibrated for 9 gall, 10gall, 11 gall and 18gall - in other words all sizes that you are likely to need - all lying down.

Badged ‘ILTSA’ Available to sell onto clients if required.

Special Price Whilst stocks last £ 12.50 Non-Members

£ 10.00 Members All categories of membership ( Inc.V.A.T. & P.& P. )

STOCKAUDITOR

5


ExamSuccess

Ten new members make the grade ! In the Autumn examinations a high standard was achieved with ten associates graduating as full members. The Refresher day immediately prior to the exam was again well attended and left entrants well prepared and ready for anything. Congratulations to the following members for their examination success:-

Refreshed after the Refresher Day !

Examination Success George Ainslie

West Sussex

David Caile

Manchester

Rob Couling

North East

Samantha Courtice

Dorset

Julian Cutter

Essex

Wynn Evans

Cumbria

Alan Merchant Scott Mitchell

Essex Renfrewshire

Jennifer Philips

Hampshire

David Shaw

Lancashire

25 ml. v. 35 ml. HELP WANTED

6

We have long thought that our members are in a prime position to predict and analyse the market. If all our 400 members have on average just 50 clients that is a large part of the UK On Trade.

Just Email or telephone the office with those two figures to be entered in a free draw for a bottle of Johnnie Walker Black Label.

Diageo GB have asked how many of our clients are on 35ml spirit serve. We have two simple questions to ask .

How many clients do you have ?

On a more serious note this is a good opportunity for the Institute to provide up to date market intelligence for a market leader within the trade.

How many are using 35ml. ?

PLEASE TAKE PART !!!

STOCKAUDITOR

The George Webber Trophy for the highest combined marks achieved in 2007 will be awarded to Melanie De Paeztron of the West Midlands. Competition for the top marks was fierce with six entrants this year achieving more than 90 points overall as a combined score. The next examination will be held at the Guide Post Hotel, Low Moor, Bradford on April 17th 2008.

Prize Draw Terms and Conditions: 1. The prize draw is open to all direct recipients of the ILTSA magazine who are aged 18 or over and excludes all employees of Diageo Great Britain Limited, agents and family of Diageo Great Britain Limited employees and anyone involved in the production of this publication. Only one entry per person is permitted. 2. No purchase necessary. To enter, simply answer the question in the magazine and send it to the prize draw address; (Insert ILTSA Address) 3. Entries must be received no later than Friday 24th December 2007. 4. The winner will be notified by 8th January 2008. The winners will be notified by telephone and post. 5. The winners should allow 28 days for delivery of their prize. 6. The winners will receive 1x 70cl bottle of Johnnie Walker Black Label). There is no cash alternative and the prize is nontransferable. 7. The promoter’s decision is final. 8. By entering this prize draw, each entrant is deemed to have accepted these Terms & Conditions. 9. The instructions for entry form part of the Terms & Conditions. There will be one winner chosen at random. 10. The winners’ names are obtainable by sending a SAE to (ILTSA , Brockwell Heights, Brockwell Lane, Triangle, Sowerby Bridge HX6 3PQ ) no later than three months after the closing date. No other correspondence will be entered into. 11. The Promoter reserves the right to withdraw or amend this promotion in the event of any unforeseen circumstances outside their reasonable control. 12. The Promoter and its agents accept no responsibility for difficulties experienced in submitting an entry to this prize draw. 13. The Promoter does not accept responsibility for lost, mislaid, incorrect, damaged or illegible entries. 14. The Promoter reserves the right to request photographs and/or publish the details of the winners. 15. This promotion and these terms are governed by English law and subject to the exclusive jurisdiction of the English Courts. 16.The Promoter is Diageo Great Britain Limited, Lakeside Drive, Park Royal, London NW10 7HQ.


AGM2008

Village Hotel & Leisure Club Bromborough Wirral 24th May

F.L.V.A. Annual General Meeting The I.L.T.S.A. were represented at the FLVA AGM and Seminar held at the Swallow Hotel, Scarborough in November. The first day of the AGM was taken up with speakers covering

The second day was given over to speakers from many differing areas – all with some advice for hard pressed licensees.

Personal Insolvency within the law

20 Months into the Ban

Getting the best out of the Licensing Act

Mt Peter O’Hara, O’Hara & Company, Insolvency Practitioners

Mr Colin Wilkinson – Secretary, Scottish Licensed Trade Assoc.

Mr Steve Saul, Redtooth Leisure

Lease Renewals

Getting your figures right without a diet

Mr Paul Wilkinson, Ford & Warren Solicitors, Leeds

Mr Chris Swift, ILTSA

Alcohol Strategy

Reviews, Closure Orders and Powers of Inspection

British Beer & Pub Association

‘Coping with The Smoking Ban’.

Now that the smoke has cleared in England, is there any difference between Scotland and England any more ? Mr Andrew Thompson , Operations Director, Punch Taverns

Post Smoking / Gambling Activity Mr Russell Wood , Head of Retail Services, Enterprise Inns

Mr Steven Reynolds, Solicitor, Kuit Steinart Levy

Don’t let the cat get the cream Mr Darren Guy, F & W Financial Solutions

The President for the evening banquet was F rancis Patton, Customer Services Director, Punch Taverns. Eric Illsley MP for Barnsley Central responded on behalf of guests.

STOCKAUDITOR

7


TheNewGeneration

Trevor Knight F.I.L.S.A.

Trevor Knight continues his journey across the country in search of the new breed of Britain’s brewers.

Part 28 - Leicestershire Some of the richest grazing land in England lies in Leicestershire where weekly cattle markets can be traced back for seven centuries. The pace of daily life in the south of the county is as tranquil as the countryside itself where secluded byways meander through open fields, only interrupted by lazy rivers or canals. The old town of Melton Mowbray has long been renowned for foxhunting, pork pies and Stilton cheese. There are many imposing 18th and early 19th century houses in the town and the stately medieval parish church was considered as a cathedral in the 1920s Before the ban, the town was the unofficial centre of English foxhunting - the meeting place for the Quorn, Cottesmore and Belvoir Hunts. The pork pie industry which began in 1831 produces pies noted for their hand-raised crust and chopped, instead of minced, pork filling. Stilton

cheese, a speciality of Melton Mowbray, derives its blue veining and characteristic flavour from the action of the mould Penicillium Roqueforti - each cheese taking four months to mature. Stilton is named after the Huntingdonshire village where it used to be sold but the cheese has never actually been made there. The first of my two Leicestershire breweries is located in the village of Old Dalby, north of Melton Mowbray on the edge of the Vale of Belvoir. BELVOIR BREWERY (pronounced “beaver”) was set up in 1995 by Colin Brown who had previously brewed with Theakston and Shipstone. The brewery was lovingly constructed using mostly original equipment obtained from the defunct Shipstone’s Brewery and artefacts recovered from traditional cask ale breweries throughout the country. Time honoured brewing methods are used incorporating only the finest ingredients.

The Brewery Tap - named Beaver Tap - was opened in August 1998 at Canning Circus in Nottingham and was reputed to be the furthest brewery tap from the site of the brewery. A bottled beer, Melton Red, was launched in 1999 and the acquisition of the Kitchen Brewery’s bottling line enabled the brewery to produce bottleconditioned beers. A refrigerated cold store/cellar was added in 2000. Long term expansion has seen the introduction of a 20 barrel plant that can produce 50 barrels a week and up to 150 outlets are supplied. The Sample Cellar, a new purpose built brewery and visitor centre will open in December. A few miles away, in the Vale of Belvoir and dominating the village, lies Belvoir Castle, now the seat of the Dukes of Rutland. The original castle was formerly a fortress built in the 11th century by Robert de Todeni, standard bearer to William the Conqueror. It had

STAR MILD (3.4% abv.) Reddish/black in colour, a full bodied, well balanced mild - malty and hoppy with hints of fruit leading to a long bittersweet finish.

STAR BITTER (3.9% abv.) Reminiscent of the long-extinct Shipstone’s bitter this mild brown bitter lives up to its name but not unpleasantly so. 8

STOCKAUDITOR

BEAVER BITTER (4.3% abv.) Light brown bitter that starts malty in both aroma and taste developing a hoppy bitterness and fruitiness.


TheNewGeneration fallen into ruins by the 16th century when it was presented to the Manners family who were later to become Dukes of Rutland, England’s smallest county until 1974 when it was merged with Leicestershire. Part of the castle was reconstructed after a fire in 1816 and it is now roughly HOPHEAD rectangular in shape around a (3.6% abv.) large courtyard. The enormous An amber beer with rooms house many art treasures floral/hoppy character. Hops including paintings by Holbein predominate throughout before and Gainsborough and Gobelin finally yielding to grapefruit tapestries. Much of the castle’s in a slightly astringent finish. 19th century “below stairs” servants’ quarters, including the vast kitchen, are open to visitors. Records show that in one period of 18 weeks from December 1839, Belvoir inhabitants and visitors consumed 70 hogsheads of ale (about 28,000 pints!). My next brewery is now based in Grantham, Lincolnshire but has its roots in Leicestershire. Brewster is the old English term for a female brewer, derived from the times when women used to brew and sell most of the ale drunk in England. Brewster Sessions was also the name of the legal establishment where pub licences were granted or renewed. Perhaps Sara Barton had this in mind when she set up her brewery, BREWSTER’S in January 1998 at Stathern in the heart of the Vale of Belvoir. A Master of Brewing, Sara gained her qualifications at Heriot Watt Brewing School in Edinburgh and brewed with Courage before setting up her own business. The original brew plant had a five barrel capacity and, in the early days, Sara not only brewed the beers but also sold and delivered her increasingly popular product. As demand grew, the plant was soon upgraded to a ten barrel

RUTTERKIN (4.6% abv.) Premium bitter with golden appearance. Zesty hop flavour from American Mount Hood hops combines with a touch of malt sweetness to give a rich full-bodied beer. In medieval times a curse was put upon the family at Belvoir Castle by three local witches. Rutterkin was their cat or “familiar” that helped to make the spell.

DAFFY’S ELIXIR (4.2% abv.) A best bitter with pale golden appearance. Two English hops combine to give a wellbalanced beer with a big hop finish. The Reverend Duffy was an eccentric 17th century vicar from the Vale who sold his elixirs as “cure alls”.

plant with a capacity for fifty barrels per week to cope with demand. In 2006 the brewery moved to its new premises in Grantham. All beers are full mash brews and are brewed to the highest possible standard using the best U.K. Assured malt to maintain consistency of brew. Whole hops are used to give a better flavour the majority being English - but new varieties and hops from abroad are used when beer style dictates. Flavours from different hops are balanced against various malts, yeast and alcoholic strength and the brewery has its own wet yeast strain, specially selected to match the profiles of its caskconditioned ale styles.

Brewster’s is always keen to try new hops and recipes, with many of the beers coming out in its “Wicked Woman” range which is added to every 6 - 8 weeks. Each beer is brewed to 4.8% abv. and a brand new recipe that tries to reflect the character of the chosen Woman. With over twenty brews in the range so far, past “Women” have included Nell Gwynn, Lily Langtry, Medusa and Jezebel. The brewery supplies some 250 outlets throughout central England and further afield via wholesalers. Join me next time when we travel north and visit some breweries in Nottinghamshire. My thanks to the breweries featured for their help and co-operation

STOCKAUDITOR

9


IvorDeficit

What stocktakers really want for Christmas ! A dipstick that’s the size of a matchbox, which extends to whatever length you want, doesn’t get wet when you use it and fits any cask, however it’s leaning.

Trousers that you can wear to grovel around the floor, but which look immaculate at the end of the day.

Customers who say – “No, there’s nothing wrong with your stocktake , it must be me or my staff”.

A telephone that will not ring before 9 or after 5.

go cold.

Motor cars that run on ullage. Deep freezers that aren’t cold. The hypnotic power that

Doctor Who’s matter

influences people to pay you there and then on the day.

Bacon sandwiches that never transportation system that gets you wherever you want on time and enables you to have a lie-in every morning.

Cleaners who think enough bleach is better than lots of bleach.

Delivery notes that

Shelves that

are also invoices and which never go astray.

only hold 6 or 12 bottles.

Cash in hand. A free bottle that isn’t out

Post-mix that

of date.

A Laser satellite doorbell to get licensees out of bed in the morning.

Some sort of diary that cannot be changed once you’ve written an appointment in it. 10

STOCKAUDITOR

isn’t sticky.

A personalised parking space next to the door.

Shelves that don’t go lower than you can bend. So, when you’ve got over the festivities it’ll be the first of January and time for all those

year-end valuations. Here’s some useful words and phrases for this trying time of the year: .....“No, I’d love to see you at 7 a.m. on New Years Day” .....“What, no paperwork? No problem I’ll just estimate your sales and purchases for the last week” .....“I’m sure you’ll sell 23 bottles of Sloe Gin before it goes off” .....“There’s hardly any traffic on the motorway at this time of night” .....“I never mind waiting on a rain swept doorstep” .....“Of course I don’t want paying now” .....“I never eat lunch anyway” .....“Did you forget I was coming? No, I’ve nothing much else to do” .....“Thank you for not tidying up for me” Once you have used up all of these then feel free to add a few of your own. May all your deficits in 2008 be small ones.


NewMembers A letter from new associate member, Jonathan Marshall Oh no, not another £1200 deficit… is it me or is it them… it’s them of course and I can show exactly what’s gone and even tell the “manager” how to stop it going, but who will listen? I had to sort things out myself once when manager of the Great White Horse in Ipswich with THF Inns back in the early 80’s. It was only a £72 deficit and the ink was hardly dry on the page when a dreaded yellow memo came in from the Area Director. I quote from memory (seared into my brain) “Following the recent stock loss you will send by return of post your ten-point action plan to ensure that this is not repeated. You will carry out your own weekly audits and communicate the results to me. Should a further company audit reveal a stock loss you will receive a first letter of warning, which will be followed if necessary by further disciplinary action that may lead to your dismissal”. Pressure of course. The only way to deal with stock loss. If the manager can’t control the situation he might as well just be drinking it himself (or herself). After all, what’s the difference? I carried out my ten point action plan, even got the Police involved, and the barman ended up in court, pleading guilty to one or two silly little misdemeanours. But he could have cost me my job. It was a lot of work, but it showed me that these things can be sorted and a good result achieved. But I would never say it was easy. The thing was that I quite enjoyed the whole process and at a particular moment when I had had enough of the pressure and madness of working for a big company, I just quit and started my own stocktaking business by visiting each seafront hotel between Eastbourne and Bognor. This was before the days of laptops, computers were just finding their way onto home desktops, and stocktake calculations were done with biro and calculator. Some people even used a slide rule.

Contributors Many thanks to the members and others who have made this issue possible:Ivor Deficit, George Giles, Chris Hopkins, Mike Murdoch, Jonathan Marshall and Diane Swift Thanks also to Peter Hodgson and Rita Broadbent for proof reading this issue. Deadline for the February issue is 12th January 2008.

I still love the work after over 25 years and although I have an HND in hotel and catering management and enjoyed a management career in the hotel trade, I still prefer just doing my own thing day in, day out, not working weekends or evenings. My lovely wife Jenny comes out and helps me sometimes, and we live in a nice house by the sea on Shoreham beach where I am a churchwarden at the Church of the Good Shepherd, Shoreham Beach. I used to be treasurer and Vice President of the TVI . Could do with a few more holidays though… All the best Jonathan H Marshall

Institute Date Stamps    

Personalised with your company details Changeable date Please order from the secretary Allow six weeks for delivery

Price £ 35.00 ( inclusive of post and packing and V.A.T.) STOCKAUDITOR

11


ChristmasQuiz Over the Christmas break why not try your hand with our festive quiz in two parts, a general quiz with a Christmas theme and secondly alternate titles for well know Christmas songs. First correct answer to the Institute Office will receive a signed cheque from ‘Perrott the Purse’ - Good Luck ! 1. Who wrote A Christmas Carol? 2. Where did Santa land his sleigh in “The Night Before Christmas”? 3. What is the biggest selling Christmas single of all time? 4. Name the three reindeer whose names begin with a “D”? 5. In what city did Miracle on 34th Street take place? 6. What is the last ghost called in A Christmas Carol? 7. What 1990 movie told of a boy’s experience when two men break into his house during Christmas? 8. What instrument does Amahl play as he leads the procession in Amahl and the Night Visitors?

9. What are tiny, inexpensive gifts usually called?

£20 Prize to the first correct Answer

10. What is the most popular tree topper? 11. What snack is often left out for Santa? 12. What major US facility provides up to date information every Christmas Eve on the flight path of Santa Claus?

16. What song was originally titled “One Horse Open Sleigh”? 17. What country started the tradition of exchanging gifts?

13. How many sides does a snowflake have ?

18. Name the reindeer whose name begins with a “B”?

14. What one reindeer is never mentioned in “The Night Before Christmas”?

19. What was Brenda Lee doing around the Christmas Tree?

15. Traditionally, does the oldest or youngest family member open the first present?

20. Which city, famous for its Christmas Market, is also known as the Gingerbread capital of the world ?

Christmas Songs .... Identify the well known Christmas songs from the alternate titles below. For example :Give attention to the melodious celestial beings could be an alternate title for Hark the Herald Angels Sing 21. Bleached Yule 22. Singular Yearning for the Twin-Anterior Incisors 23. Arrival Time: 2400 Hours Weather: Cloudless 24. Monarchial Triad 25. Nocturnal Noiselessness

12

STOCKAUDITOR

26. Red Man En Route to Borough 27. Frozen Precipitation Commence 28. The Quadruped with the Vermillion Probiscis 29. Delight for this Planet. 30. Parent Was Observed Osculating a Red-Coated Unshaven gentleman


wwwthewhiskyexchange.com

Our featured website this issue is www.thewhiskyexchange.com You can find details of whisky ( or whiskey ) from around the world ranging from the more mundane to the luxury market, a rare 50 year old Dalmore Malt for instance for a mere £ 5,000. It does however come with a crystal decanter.

RetiredMembers The ‘Retired Members’ category is to enable members to remain in contact with the Institute. Retired members will not be eligible to take part in any marketing organised by the Institute ie website listing, Trade Press advertising and the Member’s brochure, as these all imply that you are willing to take on new work. However they can still enjoy benefits such as the AA scheme, receive the ‘Stock Auditor’ and the many other offers that are made available to the general membership.

There is a very good A - Z of malt whisky which members may find useful if valueing a collection of malts. It may also be of use if you want a Christmas present slightly out of the ordinary. Despite its name there are also pages for other spirits, cognac, gin and vodka.

The site also offers a comprehensive section on books and DVD covering all spirits. Although a commercial site, there is a shop in Central London, this site is well worth adding to your favourites for future reference.

£ 500 minimum Commision will be paid when a member introduces a client to Fleurets. Commission is paid on a successful sale of 10% subject to the above minimum. In the first instance contact the regional office and mention the ILTSA scheme.

London

London

020 7280 4700

North West Manchester

0161 683 5445

North

Leeds

0113 234 0304

Midlands

Birmingham

0121 236 5252

West

Bristol

0117 923 8090

South

Hove

01273 429500

East

Sudbury

01787 378050 STOCKAUDITOR

13


MembersPage NICE TO MEET YOU ........ Since leaving school, I have spent my time working in the hospitality industry in one way or another. A cook and housekeeper in a small retirement home; a pub barman and assistant manager; from wash-up to food and beverage manager in hotels (including all other posts in between). During those years I had many contacts with stocktakers; their monthly visits, the tour around the premises whilst the count was completed and the anxious time as they calculated the business’ performance. It was only after 15 years, whilst fulfilling the role of food and beverage controller at the Thistle Hotel at East Midlands Airport, that I came across an advertisement for a stocktaker’s vacancy with Capitol Consultancy (now Capcon). I had found, in the f&b controller’s post, an activity I enjoyed: the mathematics involved and the problem solving after producing a result, as well as the actions put in place to right any wrongs proving, in the main, successful. My interview with Capitol Consultancy was successful and I was on my way. I think the variety of the clients visited and the travelling around the country appealed to me. There is certainly an amount of freedom enjoyed in this line of work and the fact that, being on your own at premises visited, gives one a type of responsibility rarely found in other careers. After 6 productive, enjoyable and interesting years with Capcon (during which time I took the position of assistant area manager for London and the southeast), I worked for Andrew Baker Stocktaking: a small, friendly and very attentive business in which Andrew has an impeccable hands on approach and fine eye for detail.



David Caile Susan Ewan

Cheshire North Yorkshire Devon

Chris Hopkins

Bedfordshire

Andrew Howe

East Yorkshire

Stephen Jones*

West Yorkshire

Carol Knight

Essex

Alan Mackrill

Suffolk

Frank McAuliffe

Co.Westmeath

Watson McNeill*

Aberdeenshire

Scott Mitchell

Renfrewshire

Jennifer Phillips

Hampshire

Antony Preston*

Lancashire

David Shaw

Manchester

Gerry Skeels

East Sussex Dorset

* Awaiting references

I.L.T.S.A. Renewal Form

The A.A. scheme has been running very succesfully for many years. Please photocopy and send the application form below to George Giles at the address below. The saving on the full price of this service alone pays for your subscription. Name :-

Reg.No.(s)

Address:-

Tel. No. :-

I feel that, by joining the ILTSA, I have access to the support and advice which I’m sure we all require from time to time and am looking forward to many more years providing good stock auditing services for the licensed trade. Chris Hopkins

Registration numbers of all vehicles to be put on the list. You can put as many vehicles as you want for £ 81.00 per unit. Please send the completed form with a cheque made payable to ‘ I.L.T.S.A. ‘ to :-

STOCKAUDITOR

Stuart Birnie

Andrew Warren

I have now grasped the nettle and gone it alone, though the vast majority of my work is by way of sub-contracting through Andrew Baker.

14

A warm welcome to the following new members:-

E-mail Address:-

Mr.G.Giles F.I.L.S.A. 16 Mere Drive Fallowfield Pity Me Durham DH1 5DD


WineCellar

A Stocktakers dream - or a nightmare ? Mike Murdoch F.I.L.S.A.

Whilst going on holiday this year we travelled from and stayed overnight at Stansted airport, the Radisson Hotel to be more precise. The main feature in the vast expanse of the interior is the Wine Tower Bar, with an Italian Restaurant in one corner, an American Grill in another and a traditional Spanish Tapas restaurant in another corner. It is the Wine Tower that dominates everything in this open space.

Standing 13 metres tall - over three storys high - the tower holds over 4,000 bottles of wine in a temperature controlled glass case. Inside the glass case are two “Wine Angels” whose job it is to fly up and down the tower to retrieve bottles of wines as they are ordered and to deliver them to the tables. They do this with the aid of a trapeze harness attached to wires and remote control that glides them up the tower to a bottles location on all four sides. The Tower is at a “cool” red wine temperature - better than being over warm - whilst the white and rose wines are in temperature controlled sleeves with cold water running around the outside to ensure a perfect serving temperature. I was given a unique insight into the day to day operation of the Tower by two Wine Angels, my hosts for an hour or so, so my thanks to the management for

allowing me access to this otherwise restricted area. My Angels were Tansy and Jacinta, who not only “fly” up and down the Tower but stock it up at the beginning of the session and in between times they perform gymnastic gyrations to provide a constant moving backdrop to the light and airy space. In our conversation it transpired that there is no stock control, per see, in the Tower other than once a month the senior Wine Angel counts all the stock. It would have been, and I suggested, an ideal opportunity to have a par stock on all lines with the stock being replenished solely from the requisition chits. This would highlight any wines being missed off bills, but it fell on deaf ears !! I wondered how many of our members would like to fly up the Tower to count stock ?!! Magners Lite A much reduced-calorie version of Magners Irish Cider is to be introduced. Still 4.5 ABV it has only 28 calories per 100ml less than many ‘lite’ beers. It will come in 330ml long-neck bottles with silver neck foil and silver labels STOCKAUDITOR

15


AlternateVersion

The Twelve Days After Christmas .. The four calling birds were a big mistake for their language was obscene My true love gave to me.

The first day after Christmas, my true love and I had a fight And so I chopped the pear tree down and burned it just for spite Then with a single cartridge I shot the blasted partridge My true love gave to me. The second day after Christmas, I pulled on rubber gloves and very gently wrung the necks of both the turtle doves My true love gave to me. The third day after Christmas my mother caught the croup

www.iltsa.co.uk

I had to use the three French hens to make some chicken soup. My true love gave to me.

16

The five gold rings were completely fake and they turned my fingers green My true love gave to me. The sixth day after Christmas the six laying geese wouldn’t lay I gave the whole darn gaggle to the R.S.P.C.A. My true love gave to me. On the seventh day what a mess I found all seven of the swimming swans had drowned My true love gave to me. The eighth day after Christmas before they could suspect

I bundled up the eight maids a milking, nine pipers piping Ten ladies dancing, eleven lords a leaping Twelve drummers drumming And sent them back directly I told my true love we are through love As I whispered in his ear Frankly dear your Christmas gifts were so last year.

Subscriptions Included with this magazine are subscription forms for 2008. Although not due until January it would be much appreciated if subscriptions could be paid early in the New Year. This enables us to concentrate on providing further services for the membership. A stamped adressed envelope is included for your convenience. As discussed at the AGM there is a small increase this year in line with inflation over the last two years. Thank you for your support in this matter.

Training courses held in April and October - Full details on www.iltsa.co.uk

April 2008 Seminar Bradford April 18th to 20th 2008 For further details on all aspects of the Institute contact the Secretary, Diane Swift on 01422 833003 Always look for the letters

STOCKAUDITOR

F.I.L.S.A. & M.I.L.S.A.

Tel:- 01684 878042

Stock Auditor 2007 Annual  

Stock Auditor 2007 Annual

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