stock auditor 2004 annual

TTHHEE MMAAGGAAZZIINNEE FFOORR TTHHEE IINNSSTTIITTUUTTEE OOFF LLIICCEENNSSEEDD TTRRAADDEE SSTTOOCCKKAAUUDDIITTOORRSS IISSSSUUEE 5533 JJUUNNEE 22000044

ISSN 1471 - 0471

In this Issue: Whisky Challenge, Thameside Taverns , Vat Progress, Ivor Deficit and much,much more !

SSttoocckkAAuuddiittoorrStrong ILTSA Presence

at BII Luncheon

TThhee aannnnuuaall lluunncchheeoonn ooff tthheeBBrriittiisshh IInnssttiittuuttee ooff IInnnnkkeeeeppiinngg wwaasshheelldd oonn TTuueessddaayy 1111tthh MMaayy 22000044 aatttthhee GGrroossvveennoorr HHoouussee,, PPaarrkk LLaannee,,LLoonnddoonn.. FFoorr tthhee 22nndd yyeeaarr rruunnnniinnggCCoouunncciill hhoosstteedd aa ttaabbllee aatt tthhiisspprreessttiiggeeoouuss eevveennttOur guests of the day were: Ian Gauld –

MD - Tricon IPA : Stephen Grantham –MD – Stocktake UK Ltd. :John McAleer –HM Customs and Excise tradeconsultant for Alcohol and Tobacco :Martin Game – Business DevelopmentExecutive. – Reads World of Wine

The table was hosted by:-George Giles, Steve Berry, Bruce Thompson , Ron

Foster and David Ganney

The event was sponsored this year by

SKY (The Pub Channel) with theassistance of Fullers of Chiswick,Heineken, Constellation Wines andHighland Spring.

The principal guest speaker was DigbyJones, Director General of the CBI.

Days such as these are seen to be anessential link to business world in whichwe all operate and allows theopportunity for council members to meetnew and old contacts alike, with theview of forging stronger links for theInstitute for the overall long term benefitof the membership.

Steve Berry and Ron Fosterentertain our guests !

The Chairman Relaxing !

Yet another AGM over – personally I wouldrate it as one of the best. Friday dawned andwith it a not altogether promising weatherforecast but we stocktakers are a hardybreed. We departed from the Crown throughthe Vale of Pickering before boarding thesteam railway for the short trip to GoathlandAKA Aidensfield of Heartbeat fame.

Apologies to the young mother who’soffspring were startled by a gentle giantwaving insanely as the trains passed. Antonalso got confused on seeing a deer thinkingit was a hare. A quick rendition of a popularsong from the ‘Sound of Music ‘ quickly puthim right although his calling out ‘mint sauce’to the many sheep running around causedmany raised eyebrows in this quiet village.

We then re-embarked on the coach for theshort trip to Hawsker where a superb buffethad been laid on. On from there to thepicturesque port of Whitby, famous for itsAbbey, Captain Cook, Dracula, as well as myhome for the first eighteen years of my life.Sorry Adrian and Jackie but the plannedLifeboat trip did not happen – hopefully it hasnot sunk. A quick trip around the lifeboatMuseum, where it was noted that someboats were regular users of the service. On aserious note the RNLI does a sterling job ofkeeping our coastal waters safe and I ampleased to say that this year we raisedalmost £ 500 for their coffers – Well done toall concerned.

www.iltsa.co.uk01422 366633

HeartbeatTour !

FFrroommTThheeEEddiittoorr Norman Clements F.I.L.S.A.01491 [email protected]

Nickname at School‘ Clem ‘

Steve Berry F.I.L.S.A.0131 01968 670600Chair Exam & [email protected]

Nickname at School‘ Chuck ’

Bruce Thompson F.I.L.S.A.0131 332 0875

[email protected]

Nickname at SchoolWon’t say

Trevor Perrott F.I.L.S.A.01483 [email protected]

Nickname at School‘ Double Dutch ’

Ron Foster F.I.L.S.A.01793 771959Regional Reps

[email protected]

Nickname at School‘ Fossie ‘

David Downard M.I.L.S.A.01403 865309Member’s Benefits

[email protected]

Nickname at School‘ Wob ‘

David Ganney M.I.L.S.A.0208 3938361B.I.I. [email protected]

Nickname at School‘ Greavsie ‘

Rita Broadbent F.I.L.S.A.01274 870989

[email protected]

Nickname at School‘Broady’

Mike Murdoch F.I.L.S.A.01254 247496

[email protected]

Nickname at School‘ mick the mod ‘

STOCKAUDITOR2

Nice to be back !I never thought I would be sitting down to write another Editorial for theStock Auditor. I am however excited by the challenge of my new roleand along with Di, I am looking forward to meeting that challenge anddealing with whatever is thrown our way. Thanks are due to Trevor forkeeping the seat warm, I know he has enjoyed his time in the ‘hot seat’– but it has never been an easy task to balance deadlines with one’sown business. We are going to attempt to carry out far more of theproduction ‘In House’ with the pages set and designed in our ownoffices. I am indebted to Adam Berry who has given me importantguidelines and help in setting up this first magazine – I do hope you likewhat you see. What I lack in professionalism I hope that I will more thanmake up for in my determination to make the ‘Stock Auditor’ a Magazinethat we can all be proud off.

I have always felt that the magazine was animportant lynchpin in holding the Institutetogether but that it does need the support ofthe membership. I am pleased to say thatmany members have submitted articles and Ido urge each and everyone of you tocontribute to YOUR magazine. Our magazinewould not be the same without an article fromTrevor Knight, it would be like Roast Beefwithout Yorkshire puddings or even Antwithout Dec . This issue he takes us back towhere it all started - the start of hisThameside walk. I am pleased to say that IvorDeficit makes a welcome return to thesepages after his travels 'down under', hiscomments although liberally laced withhumour often penetrate to the heart of thematter. Bruce Thompson has again suppliedmuch needed copy, not only his popularcrossword but many of the titbits andcomments that make our magazine unique toour profession. Goulden and Clarke eat yourheart out, we have the inimitable MikeMurdoch to tell us about wines - if anymembers come across some oddities or haveany questions relating to wine please dosubmit them. To prove there is no North Southdivide in this magazine David Rutter fromHove has submitted an interesting article onhis fifty years in the Industry - a compellingread for mere whipper snappers like me. Icould go on and on, but a sincere thank you toall our contributors, read them for yourselvesand then you too have a go.

I want to carry a 'Nice to Meet You' from oneor two of our new members each issue so ifyou fall into this category ( or even a long

standing member who escaped ) please sendme a brief biography and a recentphotograph. I know that these were verypopular in the past and lets us get to knoweach other a little better. To the many self -employed stock auditors out there I know itcan get quite lonely so if you have anythingyou want to get off your chest drop me a line.I have already had enquiries about the DataProtection Act and the many Companies whoare attempting to dupe unsuspectingbusinesses. I will get some facts together anddraw up some conclusions in the next issuealong with a report on the new Flat Rate VatScheme which I have already subscribed to.

II kknnooww tthhaatt yyoouu hhaavvee hheeaarrdd iitt aallll bbeeffoorree bbuuttpplleeaassee ddoo ssuuppppoorrtt YYOOUURR mmaaggaazziinnee,, wwiitthhyyoouurr hheellpp iitt ccaann bbee mmaaddee bbootthh iinntteerreessttiinnggaanndd eenntteerrttaaiinniinngg.. IIff yyoouu hhaavvee aannyyssuuggggeessttiioonnss ffoorr aarrttiicclleess bbuutt aarree nnoott vveerryyggoooodd aatt wwrriittiinngg tthheemm ggiivvee mmee aa ccaallll !! IIff yyoouukknnooww ooff aannyy ccoommppaannyy tthhaatt wwoouulldd lliikkee ttooaaddvveerrttiissee -- ggeett iinn ttoouucchh.. RReemmeemmbbeerrppeerrssoonnaall aaddvveerrttiisseemmeennttss ffoorr mmeemmbbeerrss aarreeffrreeee.

I hope you enjoy this issue of the ' StockAuditor ' and I look forward to hearing fromyou.

The AGM has been a tremendous success ,as always, and reports from Scarborough canbe found within these pages. Please dowatch out for details of Next Year’s Event inthe August edition.

This magazine is published by the Institute of Licensed Trade Stock Auditors. Whilst welcoming any contributions, theeditor 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 writtenpermission of the publishers.

Printed by :- Pickles Printers, Halifax, West Yorkshire 01422 353239All Subsciptions payable in advance. Published 6 times per year post free Annual Subscription £24.00

© Institute of Licensed Trade Stock Auditors 2004

Chris SwiftTel:- 01422 366633

[email protected]

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August Stock Auditor Published

October Stock Auditor Published

October Examinations

October Training Course

November Council Meeting

December Xmas Stock Auditor

Taking Stock BooksGoods Received BooksBar Requisition Books

Flexible DipsticksSectional Dipsticks

HydrometersInstitute Ties

Membership Lists

If you qualified more than sevenyears ago contact the Secretary

about becoming a fellow

NNEEWW OOFFFFIICCEE DDEETTAAIILLSS

Tel :- 01422 [email protected]

13 Moor Top RoadNorton Tower

HALIFAX HX2 ONP

George Giles Tel:- 0191 386 7699

george [email protected]

51st AGM a Success !AAnnootthheerr AA..GG..MM.. hhaass ppaasssseedd ,, tthheeyy ddoo sseeeemm ttoo ccoommee rroouunndd ssoo ffaasstt tthheesseeddaayyss .. HHaavviinngg hhaadd oouurr 5500tthh AA..GG..MM.. aatt CCrriieeffff HHyyddrroo llaasstt yyeeaarr iitt wwaass aallwwaayyssggooiinngg ttoo bbee ddiiffffiiccuulltt ttoo mmaattcchh iitt .. II bbeelliieevvee tthhaatt SSccaarrbboorroouugghh ccaammee vveerryycclloossee ttoo ddooiinngg tthhaatt,, tthhee wweeaatthheerr wwaass mmaarrvveelllloouuss,, tthhee hhootteell eexxcceelllleenntt,, tthheeddaayy ttrriipp oonn FFrriiddaayy wwaass vveerryy ssuucccceessssffuull aanndd tthhee ccoommppaannyy eennjjooyyaabbllee ..HHaavviinngg ssaaiidd tthhaatt wwee aallssoo hhaadd tthhee aaddddeedd bboonnuuss ooff mmeeeettiinngg ttwwoo ooff oouurroollddeerr mmeemmbbeerrss wwhheenn GGoorrddoonn SSttaavveelleeyy ffrroomm CCoottttiinngghhaamm ccaammee oonnSSaattuurrddaayy ffoorr tthhee MMeeeettiinngg ,,aanndd JJoohhnn SSuuttttoonn ccaammee aalloonngg wwiitthh hhiiss ssoonn RRoobbffoorr tthhee wweeeekkeenndd .. IItt wwaass lloovveellyy ttoo sseeee bbootthh ooff tthheemm !!

Two resignations forced widespread changes to the structure of Council. As you already knowDi Swift, wife of council member Chris is to become secretary and I have appointed TrevorPerrott to the post of treasurer. have always thought that these two posts should be separate.Chris Swift is also to become editor of the magazine This enables the magazine and all officialpaperwork to be sent out to our members from one office, thus saving us a great amount of timeand money. To further strengthen Council Rita Broadbent from West Yorkshire was ratified at theAGM whilst Mike Murdoch from Lancashire and Bruce Thompson are both set to return toCouncil.

I have to thank all the members of council who in the last twelve months have been verysupportive in my first year as chairman, in particular the president Norman Clements whosegreat depth and knowledge of our institute is always there to be tapped into.

The state of our industry is always in the news. Thirty two years ago when I started at VauxBreweries , all the competition was from other breweries. With the advent of the”Beer Orders”in 1989 the Monopolies and Mergers commission seems, in my opinion, to ruin the LicensedTrade . We now have pub companies who seem to have little control, people used to complainabout the brewers but at least there was a modicum of respect. With the present setup all weget are high rents, fully repairing leases , and whingeing from the pub companies that theirtenants are buying out of their tie. I do not condone this, my belief is if you sign a contract youshould stick to it . However , it makes you wonder where it is all going to end ,it makes youwonder with all the stringent measures put upon the tenants and leaseholders whether it isworth going into a public house .I can see that if we are not careful our industry will go to thewall ,we see boarded up units in every town we go to . What is the answer ?

We are constantly striving not only to maintain standards in ourprofession but to increase our membership . We are embracing the

larger stocktaking companies and bringing a lot of their franchiseesinto our fold. We had twenty taking our exam in March and we

intend to make approaches to other companies . We are looking atmodernising our exams ,especially the practical and also

drawing from some of our more experienced members byasking them to help us create a bank of questions we can

refer to when setting future examinations.

The amount of work involved to keep our organisationat the forefront of the trade is never ending . We

are always happy to accept help from any of ourmembers who think they can help to make ourInstitute the Institute to join. We ask all of ourmembership to be aware of who they areworking with on changeovers ,if they are nota member ask them why not ? We will sendthem a starter pack and application form .Wewant all good stock auditors to be aware thatwe are the only professional body for stockauditors in the Licensed Trade.

George Giles

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STOCKAUDITOR 3

STOCKAUDITOR4

SLOW BUT SURE PROGRESS.....

In a separate development Norman Clementsapproached his MP , Boris Johnson, for helpin getting official recognition for the Institute.The eventual answer, although not strictlywhat we wanted shows that we are at lastbeing recognised. Our argument is still thatwe are not asking for our individual members

to be recommended but rather that Institutemembers are rightly perceived to be expertsin their field.

This with the development mentioned abovegives cause for optimism that we are at lastmaking progress.

Stocktake UK

Accrington

Lancashire

Dear David

I just wanted to write and thank you foryour kind invitation to the BII Luncheon onTuesday.

The Luncheon again provided an excellentopportunity to meet the members of theCouncil and other trade related guests. Asyou know Stocktake UK has continued todevelop its links with the Institute over thepast 12 months, and I look forward to thiscontinuing in the future. As I mentioned toyou, If I can help the Institute in any wayplease do not hesitate to call.

Once again thank you for the invitation, andI look forward to seeing you next Saturdayat the A.G.M.

Regards

Stephen Grantham M.I.L.S.A. ( Hons )

Claygate

Surrey

Dear David

Very many thanks for your kind invitation tothe Annual BII Luncheon. The event, lunchand more especially the company were allsplendid.

I am keen to develop our mutual businessobjectives and I mentioned to George that Iwould like to run a promotion to ourIndependent licensed members.

Ian Gauld

MD Tricon IPA

Council members have put a tremendous amount of work in with HMCE and have had some input into a new initiative byCustoms to explain some of the quirks of the system and its relation in particular with the Hospitality sector. This is totake the format of a question and answer forum and will be accessed through their website www.hmce.gov.uk . Thequestions were set after consultation with interested trade bodies of which we were one. Whilst some of the questionsappear extremely basic, for example, what is the Vat Rate applied to my business the answers are extremely detailed andcontain hyperlinks to other documents if necessary. Not only were we asked to contribute in the compilation of the textbut we have been asked to help promote it and also monitor the response of our members.

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LETTERS

NNiicceeTTooMMeeeettYYoouu......

...DIANE SWIFT

Well that’s the silly bit over with now theserious stuff for anyone who doesn’t knowme.

I have been married to Chris Swift, councilmember, marketing executive and trainingcourse lecturer for over twenty five years. Webegan working together in 1981 running apublic house in Berkshire. Both of us are fromthe North of England and we graduallyworked our way back to Yorkshire runningvarious pubs and hotels for a whole string ofbreweries. In 1989 Chris passed the ILTSAexamination and won the George WebberPrize and we decided to form our ownstocktaking company, CFS Associates.

I generally work from home, processing allthe jobs which Chris has done the day before,but recently more and more clients want aresult on site so I go along and attempt towork in sometimes less than salubrioussurroundings.

We have three children. Adam is nineteenand works as an IT Technician at his oldschool. He has designed the ILTSA web sitealong with others for clubs and firms inHalifax. Amy is fifteen, clever, good humouredand beautiful – so she tells us! Seriously, sheis probably all of these and is at presentstudying for eleven GCSE’s. I don’t knowwhere all these subjects come from; we onlyhad the three R’s when I was at school. Ouryoungest, William is thirteen and is seriouslyinto loud music, football, Boy’s Brigade andJordan (the model not the country).

I spend any spare time I have on thechildren’s school PTFA. I enjoy running AnchorBoys, which is the youngest section of TheBoy’s Brigade. I am also an active member ofour church pantomime and played the FairyGodmother last year along side our daughteras Prince Charming.

As secretary of your Institute, I hope to get toknow a lot more members. Sitting in on theactual AGM was quite an eye opener butonce I have settled in I look forward toplaying my part in pushing the Instituteforward. I have obviously heard some of theideas that are being bandied about and someare really exciting, but a lot do rely on supportfrom you, the members. One of the firsttasks that we are tackling is updating themembership database and to that end we willbe circulating with the August ‘ StockAuditor’ a questionnaire so that you can tellus exactly what you want from YOURINSTITUTE.

To anyone who is a regular AGM attendee, I suppose I am pretty famous. I am the nicer looking, more sensible and usually the most sober of theSwift family.

BBeeeerrQQuuootteess

STOCKAUDITOR 5

“You can’t be a real country unless youhave a beer and an airline - it helps if youhave some kind of a football team, orsome nuclear weapons, but at the veryleast you need a beer.”

Frank Zappa

“Sir, if you were my husband, I wouldpoison your drink.” “Madam”, he replied,“if you were my wife, I would drink it.”

Lady Astor to Winston Churchill

“He is a wise man who invented beer.”Plato

“Always do sober what you said you’d dodrunk. That will teach you to keep yourmouth shut.”

Ernest Hemingway

“Without question, the greatest inventionin the history of mankind is beer. Oh, Igrant you that the wheel was also a fineinvention, but the wheel does not gonearly as well with pizza.”

Dave Barry

“Work is the curse of the drinking class.” Oscar Wilde

“If God had intended us to drink beer, Hewould have given us stomachs.”

David Daye

“A woman drove me to drinkand I didn’t even have thedecency to thank her.”

W.C. Fields

AAGGMMRReeppoorrttss aass pprreesseenntteedd aatt tthhee AA..GG..MM..

STOCKAUDITOR6

PRESIDENT’S ADDRESS

The year 2003 has been another turbulent timefor the Licensed Trade and although there hasbeen a great deal of Tenancy changes, thesehave not been for the best of reasons. Far toomany Pubs are closing, which may be goodnews for those that are in close proximity, but inthe long term this will not help us grow as anInstitute.

For this reason I do appeal to all members to seeif they can recruit a new member or two or ournumbers will not grow as we would wish. There

are many good men and women out there who are too busy to take the exam, or just do notrealise the benefit our institute has to offer.

Finally, may I pay tribute to Bruce Thompson our Secretary of the last seven years and a Councilmember for a lot longer — and who has worked tirelessly for our Institute. We wish him well bothin health and good fortune. We know we will be seeing him at Council meetings for some time tocome. N.J.C. May 2004

CCHHAAIIRRMMAANNSS RREEPPOORRTT It is twelve months since our 50th AGM atCrieff and since I took the Chairman’s mantlefrom Steve Berry. Doesn’t time fly, I must begetting old.

The first few months as Chairman passed bywithout any great problems. I had meetingswith Bruce Thompson, our Secretary /Treasurer and the Institute was running well,The October training course arrived on thescene and again went off quite well, with agood group of delegates; the exams werealso well attended.

The licensed trade of course still has itsproblems; the pub companies tend to heputting the onus more and more onto theirtenants and leaseholders with the advent offully repairing leases and high rents, not tomention the tremendous hike in cost prices;in my opinion they seem to he driving peopleout of pubs instead of putting them into thegood solid business environment that it usedto be. This of course affects us as stockauditors; with the many changes coming offwe do hopefully get the work, retaining it isanother problem we will all have to face.

At this moment in time, just as the 51st AGMarrives on the scene, I have to announce thatthere are now big changes about to takeplace within the Institute. Bruce Thompson,the Secretary / Treasurer is resigning onhealth grounds, although he is to come backon Council and will continue to work closelywith other council members. Trevor Perrott isto become Treasurer, a post I feel shouldalways be separate from the Secretary. Ournew Secretary is to be Di Swift, wife ofcouncil member Chris, who is to becomeMagazine Editor, Marketing Manager andremain a council member. This enables us toquantify the workload, which is great, intoone very efficient office. We welcome onthe Council Rita Broadbent from WestYorkshire and also a new / old face, MikeMurdoch. In the past three years Mike hasbeen Treasurer of the Association of WineEducators, the post he leaves this May. Ihave long admired the qualities that MikeMurdoch can give this Institute and lookforward to his return. These twoappointments to Council do have to beratified by the floor at the ScarboroughA.G.M.

I believe that these changes bring aboutsome exciting times for the Institute, wehave I believe appointed the right people togive us a strong input to the licensed tradethat we all in our own way give aprofessional service second to none. I lookforward to seeing you at the A.G.M. atScarborough.

G.G. May 2004

SECRETARY & TREASURER’s REPORT Two thousand and three was a good year for the Institute and indeed it showed a profit of£6,667 compared to a loss last year of half that amount. I have to say that this was not due to‘luck’ but to a very stringent control over expenditure. It was quite clear at the beginning of theyear that profits were not possible if we pursued the route planned on the annual budget.Because we knew of a pending problem early, the Council was able to amend budgets so as tochange a projected loss into a reasonable profit.

It is particularly gratifying to me that this Profitability came through in my last year as Secretary.It has always been difficult to make ends meet and financial restraints have always preventedus doing everything that we wanted. but somewhere along the line, we as a committee try togive the membership as much as we can with the limited amount of funds available, So muchhappens in the background about which the membership is unaware - its not a secret andeverything doesn’t come to fruition, but permanently people strive to develop more memberbenefits, for better liaison with Customs & Excise / Inland Revenue, for relationships with otherbodies, for a better magazine and not least to developing the training seminars andexaminations

Over the year we have looked at the possibility of acquiring Charitable Status. We haveinvestigated ‘ Investors in People ‘ and have developed quite a formidable website. The regionalrepresentatives scheme is working well and plans are already afoot for an updated version ofthe book ‘ Taking Stock ‘. All these projects are ongoing and each consumes considerable time,but as a direct result of perseverance, the Institute of Licensed Trade Stock Auditors nowreceives recognition from many companies, associations and corporate bodies who had nevereven heard of us a couple of years ago. Our discussions with Customs & Excise are provingvery beneficial and a report should be available at this A.G.M.

The current year brings us mixed fortunes. the training course in March had to be abandoneddue to lack of numbers, but Stocktake UK put fifteen of their franchisees through theexamination. They obviously all became members and each attended a two - day refreshercourse arranged by the Institute, in all twenty - three candidates took the recent examination,so not a bad turnout there. The numbers at this AGM. are a little disappointing, but its nice tosee so many well known faces here and to the new ones a very big welcome. We dounfortunately continue to get resignations from the Institute — not I might add due todissatisfaction, but because people retire, change career or even emigrate. There havehowever been 29 new recruits so far this year.

It is not for me to chart the way forward, but I know big plans are afoot. The recent CouncilMeeting was very progressive with plenty of new ideas surfacing. With this in mind I am veryconfident of the future and wish my successors every success. I hope to join the Council andmeet my many friends and colleagues regularly.

B.S.T. May 2004

AAGGMMRReeppoorrttss

STOCKAUDITOR 7

A warm welcome is extended to thefollowing new members :-

Christopher Crellen ClevelandFrederick Leatherbarrow ManchesterStephen Harris MaidstoneRoger Bell SkiptonMark Lonsdale DerbyshireDarryl Creed SheffieldMark Hind WarwickshirePaul Beech DerbyJoseph Lynch Co.Cork EireGareth Richards StaffordshireMichael Sanderson CornwallMichael Murdoch MerseysideAnthony Darbyshire West YorkshireIan Furner HampshireRobert Fitzsimmons East SussexRussell Proctor StratfordSallie Farrell HampshireDavid Gould DoncasterJohn Andrew West YorkshireGraham Bailey MonmouthshireRaymond O’Brien DevonJohn Ingram West MidlandsDavid Ball NorthantsMichael Byrne WorcestershireRalph Miller BerwickshireAshley Ayre Derby

We wish the following members a long,happy and peaceful retirement

Kenneth Hoyle BradfordA. Randall ReadingGeorge Abel Leicestershire

The following members have resignedfrom the Institute

Richard Wise DerbyshirePio Fenech Co. DurhamPeter Underdown NottinghamGwyn Parkhouse Bridgend

Would members please note that within theterms of our “Articles of Memorandum”,they must give a minimum of three months’notice in writing if they wish to resign fromthe Institute.

NNEEWW MMEEMMBBEERRSS

Retirements

Resignations

A View From The Floor - My Experiences inScarborough !

Friday afternoon saw our arrival in sun-drenched Scarborough (honestly) for ourfourth A.G.M. weekend. Although relativenewcomers to the A.G.M. scene, we weremade so welcome from the outset and quicklyfelt part of ‘the family’. Friday evening was anopportunity to catch up with those present(and ask after those not) over dinner anddrinks.

Saturday morning-A.G.M. for me, free morningfor my wife, Di and Mum and Dad. So, theA.G.M.- a chance to see who does what onour behalf. As the conference progressed Icalled to mind the famous Monty Pythonsketch , “What did the Romans do for us?” andthought “What do I.L.T.S.A. do for me?”. Well,apart from the Promotion and Marketing,striving for new members, looking afterexisting ones, running training courses ,raising our profile with Trade and Governmentorganisations, keeping the institute profitable,members benefits, regional reps. to support usall, arranging this and future A.G.M.’s- I thinkyou get my drift !

At close of conference Trevor Knight’sheartfelt testimony and vote of thanks said soeloquently what we on the floor felt.Lunchtime’s presentation of the prestigious‘George Webber Award’ was followed by oneof a more personal nature - our Chairman,George Giles, with customary warmth,presented a certificate to my father, John,commemorating thirty years in business. Avery proud moment indeed. Saturday night’sGala Dinner, the culmination of a fantastic

weekend. Another great meal, even better company. News from Rita and the Perrotts(not a 70’s Punk band !) that the charity raffle

had once again raised a huge amount for thisyear’s chosen charity, the R.N.L.I.Proceedings over, time to relax and testone’s drinking skills with the irrepressibleAnton Ellender (not likely!). SeveralTheakstons and red wines (not a cocktail)later,yours truly, normally a shrinking-violet,responded to the D.J.’s request forvolunteers and was joined by our newSecretary, Di Swift. Afer a brief session ofrather “Dirty Dancing” and fuelled withconfidence after Di’s ‘hands-on’ approachand quantities of alcohol, I thought I wouldgo for broke and try the same gambit withour outgoing Secretary, Bruce Thompson.Apparently, he was last seen hiding in thedepths of the Hotel cellar!(allegedly).

Sunday after breakfast saw the traditionalgathering ‘front of house’ for fond farewellsand “ See you all next year in theMidlands”.Having taken two decades tobecome involved by attending a first A.G.M.four years ago, I would not wish to missanother. I am still amazed by how much is onoffer in both a business and social sense.Please don’t make my mistake - get involvednow. Attend a regional meeting, maybesubmit an article for theMagazine/Newsletter (as you can see, youdon’t have to be articulate, just keen!) andmake time for A.G.M. 2005 - you will be wellrewarded.

Thanks one and all for a superb weekend.Must sign off now - I’m aiming to queueovernight for the release of the latest GaryCox tuition DVD/CD entitled “I taught Fred &Ginger - Now it’s your turn”.

Hope to see you all next year.

p.s. No apologies if some of the names,events (and probably content) make little orno sense - turn up next year and it will all fallinto place !

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

View from the floor !

Award to John Sutton

View from the Hotel

I would just like to acknowledge all the kindnotes and messages of support, which havecome from the membership. These are toomany to respond to individually, but thank youeverybody - it has been a pleasure workingwith the Institute and I wish you all everysuccess in the future.

Bruce Thompson F.I.L.S.A.

Thameside were named after famousvessels of the time.I was reminded of this theme recentlywhen Britain’s latest and biggest warshipH.M.S. Ark Royal visited Greenwich. Tothe best of my knowledge there isn’t a pubnamed after the aircraft carrier, but

another famous ship from years gone bycertainly has – The Cutty Sark.

The world’s most famous clipper ship hasbeen in the news recently as attempts aremade to save the 134 year old vessel fromrot and rust.

For the past fifty years, the fastest clipperof its time has dominated the Greenwichskyline. It forms part of the World HeritageSite which includes the National MaritimeMuseum, the old Royal Naval College andPark and the Royal Observatory.

London’s Thames-side TavernsRemembered

Ten years on, Trevor Knight recalls the start of his pub walk along the River Thames..........

TThhaammeessiiddeeTTaavveerrnnss

STOCKAUDITOR8

As my brewery journey across Britainreaches the beautiful river valleys of theSevern and the Wye, the importance ofour great rivers has reminded me ofperhaps the greatest of them all, the RiverThames.

I am taking a break from my breweryjourney in this magazine to recall apersonal event of ten years ago, when Ihad just begun another journey – the 170mile walk along the Thames Path fromGreenwich to the source inGloucestershire. My aim was to walk asmuch of the newly designated nationaltrail and visit as many of the famousriverside inns as possible.

“Old Father Thames” has played animportant part in the development ofLondon as our capital city since Romantimes.

The journey along the Thames Path is oneof unique contrasts but the predominanttheme from the estuary in the North Seaand into the Pool of London is that of aworking river.

The great docks have all but gone now butwhere there is a river, there have alwaysbeen boats. The influence of workingboats and sea-going craft of all typesmeant many of the pubs along London’s

Although it is located in a dry dockalongside the Thames, Cutty Sark’scomplex structure of wood and metal hasbeen deteriorating for many years, but avolunteer team of scientists andengineers are working around the clock inan attempt to save the grade one listedstructure.

On the arrival of The Cutty Sark at BallastQuay in 1954, the nearby Green Manpublic house was renamed Cutty Sark inhonour of the famous ship.

Reputedly built in 1805 and tucked awayamongst the period setting cobbledstreets and terraced houses, the pub isdifficult to find, but the name is spelled outin large letters painted on the largeGeorgian bow windows with curvedsashes. Doors lead directly onto thepavement and the grand harbour master’soffice built in 1840.

The interior of the pub is a step back intime. There are flagstone floors, tablesand chairs made from old barrels and agrand fireplace. The regal staircase risesto the first floor gallery with a multitude ofrooms in all directions.

The magnificent view from the riversideterrace of the pub is westward towardsthe old industrialised part of the River

TThhaammeessiiddeeTTaavveerrnnss

STOCKAUDITOR 9

Thames leading to the Pool of London andthe historic capital.

In large measure, the wealth of Londonwas founded on coal shipped from thecoalfields of the north-east of England.With the coal came characters such asCaptain James Cook from Whitby, onwooden build collier ships.

In December 1993, I started my walk alongthe Thames Path at London’s oldestriverside pub. The Prospect of Whitby atWapping was named after one of the oldcollier ships which were registered atWhitby. Captain Cook’s ship TheEndeavour, in which he explored thePacific, was a converted collier.

Back in 1543, The Prospect of Whitbyoriginated as a timber-framed countryhouse and was known as the Devil’sTavern. It became the meeting place forsailors bound for adventure overseas. Oneof the best known was Sir HughWilloughby who, in 1553 sailed from herein a disastrous attempt to discover theNorth East Passage to China.

Towards the end of the sixteenth century,the Devils Tavern became the place ofpublic execution of criminals and piratesand crowds would flock to the area onthese occasions.

The infamous Judge Jeffreys lived locallyand used The Prospect of Whitby on hisway to and from Execution Dock. Othernotables who frequented the pub over theyears included Charles Dickens, DoctorJohnson, the diarist Samuel Pepys and theartist Turner.

Although the surrounding area haschanged much over the years, the interiorof the pub is a monument to the past.Worn flagstones pave the bar and oldbarrels support the counter. Woodenfurniture is much in evidence and gaslamps complete the atmosphere. Awooden veranda overlooks the Thamescompleting the riverside location.

The association with London’s riversidepubs and famous ships of the pastcontinues on the opposite bank of theriver to Wapping, at Rotherhithe. Nobridge or ferry here however, but the EastLondon underground line will take us the

short distance under the river. The tunnelwas completed by Marc Brunel in 1843.The eighteen years of construction was amajor achievement being the first tunnelever built under a navigable waterway.

Rotherhithe is in Bermondsey, a part ofLondon that does not often appeal to thetourist.

Rotherhithe has long been famous for itsdocks, the first constructed on theThames. One of Turner’s finest paintingsshows the fighting ship Temeraine beingtowed to her final berth in Rotherhithe bya steam tug.

Back in the seventeenth century, theMayflower Inn known then as The Shippewas the centre of social life in the village.

It was from a riverside jetty near here thatCaptain Christopher Jones set sail in TheMayflower carrying the Pilgrim Fathers toAmerica. In 1611 Captain Jones sailed TheMayflower from his native Harwich to amooring near to the inn. Excitement grewas plans were announced that CaptainJones and his crew of local Rotherhithemen were to set sail for the New World in1620, therefore writing the first pages inthe history of America. The renovated jettyis still in use today.

Since these historic days, the pub hassuffered many adversities, not the least ofwhich was The Blitz of 1940 when thewhole of the upper floor was blown away.Restoration work was expertly carriedout, the low beamed ceiling being saved.

The appropriate nautical atmosphere ofthis wonderful seventeenth centuryThameside inn has been maintainedreflecting the history of the ship fromwhich the inn is named and theadventurous spirit of those who sailed inher.

SELF-INKING STAMPSIncludes : Institute Logo

Date (Up to 4 years)Trading Name

For further information please contact theSecretary.Allow up to 6 weeks for deliveryPrice Inclusive of VAT & Postage £35 .00

dollop of Pinotage as well as the Shiraz,Carignan, Grenache & Mourvedre. To sayit was an outstanding success is anunderstatement. The first vintage was in1999 and 165,000 cases were producedand sold, 100,00 were red the rest wasrose & white.

The FAIRVIEW Estate, owned by CharlesBack, situated in the Paarl district ofSouth Africa produces this wine and onthe estate they have a herd of Goats fromwhich they produce a range of Cheeses,all of which are available from their shop.It is the story of the Goats, that live in atower on the estate that gave rise to thiswine. The story goes that Charles Back’sson Jason left the gate open at the bottomof the tower one night and in the morningthe goats were seen to be eating the bestof the grapes. On closer inspection theyhad chosen different grapes to eat and soa blend was made from the goatsselection. A good story or a first classmarketing tool, who knows but it makes

STOCKAUDITOR10

WWiinneeCCeellllaarr

When New World wines emulate Old World wineMike Murdoch F.I.L.S.A.

Panoramic View of the The Fairview Estate

Goat Tower

High up in the Northern Rhone region ofFrance, this majestic river has createddeep gorges, now planted with vines onperilously steep vineyards, around thetowns of Cote Roti. Southwards towardsthe towns of Hermitage the river takes alazy bend around the granite outcropwhich is Tain l’Hermitage itself. Onwards

towards the Mediterranean the rivertakes in the massive area of Cote deRhone starting near Montelimar and on toAvignon where the vineyards ofChateauneuf du Pape take over. In thisNorthern section the mighty Syrah grapedominates the red wines. Wines like CoteRoti, Cornas, St Joseph, Hermitage andCrozes Hermitage are all made using thisgrape variety, although Cote Roti can useup to 20% of a white grape called Viognierto soften the sometimes high tannicstructure..

Move to the Southern Rhone and there isan eclectic blend of Grenache, Syrah,Mourvedre (the Aussies call this Mataro)and Cinsault. There can be any

combination of these wines which meansthat if you like a Cote de Rhone then youmight not like another producers becausehe or she will be using a different blendratio of these grapes. Then there areseveral villages within the Cote de Rhoneappellation that have their ownappellation, like Gigondas or Vacqueyras.Then there are others that take on thebetter classification than Cote de Rhone,that of Cote de Rhone Villages. Sixteentop villages that are allowed to includetheir village name on the label as well,Cote de Rhone Village “Sablet” forexample. But go to the South Africansection in your supermarket orindependent wine merchant and checkout a cheeky take on one of these famousnames.

I am not a great lover of irrelevant, flippantsounding wine names, like Old Git or FatBastard Chardonnay or Orang-UtanChardonnay (although there is 50p fromeach bottle sold to be given to theRainforest Foundation) but I am sure thatthere will be a lot of OLD GIT red sold overthe Father’s day period. One wine thatdoes capture my imagination has got to bethe “tongue in cheek” South African red -Goats do Roam. A pure pun, which fallsflat in conservative South Africa, on theCote de Rhone wine from France, is one ofits best selling wine overseas.

The wine shares the principal grapevarieties of its French counterpart with a

character. Only then allow yourself thepleasure of sipping ‘uisge beatha’.Enjoy the initial thrill of the spirit, thesmooth feel as it rolls over the tongueand the lingering finish.

By this ceremony you will appreciate themany subtleties of each malt.

When time allows I enjoy researching astrange malt when I come across it on acount. How about a challenge ? Sendme details of any malts that you comeacross and I will endeavor to find a littleabout them. All I ask is that they arecommercially available. If I cannot findany information about them I will buyyou a drink at the next AGM.


STOCKAUDITOR 11

for good reading and the wine is excellenttoo.

Hard on the heals of the Goats do Roamare two relatively new wines. Goats doRoam in Villages, a pun on the Cote deRhone Village appellation, being a betterselection of grapes for a more seriouswine. The last of the wines to be added tothe stable is Goat Roti, an intended pun onthe renowned Cote Roti again from theNorthern Rhone.

This is the most serious of them all, madefrom selected Shiraz, Grenache, Carignan& Viognier, a white aromatic grape whichsoftens the wine out a little. The buncheswere sorted for under & over ripe grapeswhich were removed, then gently pressedand fermented in open toppedfermentation vessels prior to going intoFrench oak casks. This is a big wine in allrespects, being 15% abv but with ripe,chunky fruit and a spicy persistent finishwith silky tannins.

Goats do Roam is widely available fromsupermarkets like Booths & Tesco foraround £4.99, the Goats do Roam inVillages around £6.89 and Goat Roti at£8.99 both from Majestic WineWarehouse. This is a touch of the magicof South African wines, pure sunshine in aglass.

Mike Murdoch F.I.L.S.A.

Goats do Roam Wine Label

Wanted !Stock auditors with 1st hand experienceof clients converting from 25ml to 35mlmeasures and who would be willing toassist in a small project by providingfacts and figures on the effects thatconversion has had on that clients

business. The results will beindependently analysed and a fee is

being negotiated.

The project is designed to be no threat toclient confidentiality.

For more information about what will berequired please register your interest by

sending your contact details to:- David Ganney MILSA, FBII by e-mail

[email protected]

WWhhiisskkyyGGaalloorree

Single malts are the aristocrats ofwhisky. Their ancestry traces back to atime when farmers used illicit stills toavoid punitive excise duty. These singlemalts are distilled today by the sametraditional pot still process. They areknown as single malts because each isunblended, the product of a uniquelydifferent distillery. As these tastingnotes, and more importantly, your palatewill reveal, they are also the product oftheir geography.

Taste is influenced greatly by origin.The Islands, Highlands and Lowlandshave contrasting climates and characters.This is imparted into the ingredients.Subtle differences emerge as the result ofthe barley, peat and fine spring waterbeing combined with local skills, typesof cask and distillery methods. Maltsshare one distinction. Unlike vintagewines they reach maturity in the cask.Once bottled their character remainsunaltered.

Whichever malt you first decide tosample there is a certain ceremony in the

tasting. Begin by selecting a tulipshaped glass. The wide waist andnarrow rim will capture and concentratethe aroma far better than a conventionalwhisky tumbler. Next pour a measure ofyour chosen malt, warm the glass for amoment in your hand and then swirl andinhale the ‘nose’.

There are those who prefer to sip a malton its own like a cognac. However themore general custom in Scotland is toadd a little water before tasting –preferably from a Scottish Spring, andnever sparkling. Then nose again to seehow the water unlocks a more complex

Single Malts - How to appreciate them !

STOCKAUDITOR12

IIvvoorrDDeeffiicciitt

Having only just made itback from the last A.G.M. inPerth - I WISH SOMEONEHAD TOLD ME THAT ITWAS IN SCOTLAND NOTBLOODY AUSTRALIA – Ihave been fulminating overlife in general and thelicensed trade in particularand have decided that Icannot pretend to be niceanymore.

It seems to me that we need a special section ofour august body for those of us who are trulygrumpy. I shall be sidling up to Gorgeous Georgethe Geordie Gruppenfuhrer at the SeaviewBoarding House in Scarborough (Cruet 6d extra)and whilst he is in his usual post-council meetingstupor I will suggest we form the SOGS or Societyof Grumpy Stocktakers.

SSOOGGSS OORR SSOOCCIIEETTYY OOFF GGRRUUMMPPYYSSTTOOCCKKTTAAKKEERRSS

To see if you qualify, I append the top 10 thingsthat seem to ring my bell and await your furthersuggestions:

Recyclable Packaging. What a con this is. I havejust checked up on the continent and in my smallsurvey (sitting outside a bar in France andwatching a delivery) they seem to have returnableeverything including large mineral water bottles.

The crafty people from you know where havestopped using returnable bottles which can bewashed and used many times – this does seemecologically sound to me – and left our poorclients to bear the cost of disposal. This is a wayof putting up the price of products and pretendingto care for the environment but actually doing nosuch thing.

We should encourage licensees to use any supplierwho has returnable bottles and sentence thepeople who made this decision to spend the restof their lives with a skip full of non-returnableslooking for an empty bottle bank on a wet Mondaymorning.

Anybody who doesn’t offer you a cup of tea orcoffee first thing in the morning.

Anybody who sits and eats breakfast in front ofyou without offering at least a bacon sandwich.

The person who rings at nine o’clock at night tocancel a stocktake the next day.

Anybody who strolls up behind you just as you’vestarted the paperwork and says: “How’s it lookingthen?”

Pretty much anything to do with computers.

Chest Freezers with that layer of glacial scum atthe bottom.

Solicitors/Accountants who think arrangingchangeovers for the 1st of the month is a greatidea.

Gordon Brown – I don’t care what party he’s in,he’s a smug git who wants to take all my money.

Speed Cameras.

Now those are the things that can set me offwithout due provocation. Here are the top 10things that just make me roll my eyes and mutterto myself:

Clients that are stupid - for example the one whosaid he didn’t need stocktakes any more as thebrewery had installed Brulines. No amount oftelling him the truth got through and I just hope hegoes bust quickly so as to lessen the agony forhim.

The new person in a pub you’ve already changed 3times this year who tells you all about their plansto introduce food.

Any Club committee member who tells you thatselling beer for 50p a pint will bring in trade andsolve all their problems.

Area managers that are 12 years old (or so itseems).

Breweries putting up the price of beer.

The client who brightly announces: “I’ve decided tobuy a computer”

Just as you think the deficit can’t get any worse,someone finds another delivery note.

Anyone who knows nothing about the licensed tradebut has taken a pub “Just to give it a go”

People who call themselves stock auditors but can’t bebothered to take an exam and prove a minimum ofcompetence.

There are, of course, compensations to our job and anyGrumpy Stocktaker can always have the day lightenedby those little moments that can even cause the scowlto twist into a strange expression that is known as asmile. Here are my top 10:

Clients that ask you to their wedding/christening/partyof any sort.

Nice cleaners who ask before they turn on the hoover.

JJUUSSTT AASS YYOOUU TTHHIINNKK TTHHEE DDEEFFIICCIITTCCAANN’’TT GGEETT AANNYY WWOORRSSEE,, SSOOMMEEOONNEEFFIINNDDSS AANNOOTTHHEERR DDEELLIIVVEERRYY NNOOTTEE !!

Anybody who makes you a cup of tea or coffee firstthing in the morning.

Anybody who makes you a full English breakfast.

People who keep delivery notes in order and give themto you with the relevant invoices, sales sheets andwastage books.

Anyone who pays on the day, especially in cash.

Licensees who ring up and ask you to book in astocktake without even bothering to ask what the feewill be.

The client who recommended you to that person.

Anybody who says “come when you want, I’ll be up”and is.

And finally (of course): Other qualified stocktakers whomake changeovers a real pleasure.

So there you are – my top 10’s. I’ll see you inScarborough and we’ll decide a few more things thatmake us all go

ooooooooooooh.

At a recent meeting with George Dubya Bush, I explain to him, how big a 35ml measure actually is.

CCoommppeettiittiioonnPPaaggee

STOCKAUDITOR 13

Congratulations to Dorothy Clements who was the first succesful entrant fromIssue 52 and wins a gift voucher.

Other correctly completed answers were received from Mrs Melanie Dive ofDorset and Richard Grafton also from Dorset.

F L A G A D V A N C E D

A I S L E E E

R E S U L T N A I L

S E M I R I S T A B

I T T A S S E L H E

G E N C O R E S E

H E R O S O N T O U R

T A S Y L U M S G

E M C L A R E T U A

D A T A T A E O N R

A R N I T E N D E D

R O P L U M E

E X T E R N A L Y E A N

FFUUNN QQUUIIZZ

1. In 1987 Joe Cocker had a big hit with what?

2. What is the system of weights used to weigh precious metals?

3. What term is applied to exploring the Internet?

4. Who played the lead role in the 1996 release 'Daylight'?

5. Whose autobiography is 'Peacework'?

6. What is the name of the English inventor of the shorthand system?

7. Who was the first mother in law of Henry VIII?

8. What was Benny Hill’s job before he became famous?

9. Who is married to Lenny Henry?10. Who was the U.K.’s first female

Prime Minister?11. The first league of professional

footballers was formed in what year?

12. What is the American word for an undertaker?

13. What is the collective name for a group of lions?

14. What is the capital of Haiti?15. What European country won the

world cup in 1998?16. Lady Chatterley's lover was the

gamekeeper - what was his name?

17. Who was the Goddess of Love and mother of Eros?

18. By what name was Lesley Hornby better known?

19. What does the Latin word 'bona fida' mean?

20. Who sang 'Like a Prayer' in 1989?

ANSWERS OVERLEAF

1 2 3 4 5 6 7 8 9

10 11 12 13

14 15 16 17

18 19 20

21 22 23

24 25 26

27

28 29

30 31 32 33

34 35 36

37 38 39 40 41

42 43 44

45

1 Affording reasonable

ground for belief (11) 2 Legged it (3)

11 Insects (4) 3 Liveliness of spirit (6) 12 Widespread (4) 4 Eye disease (4) 14 Sweetener (5) 5 People in general (2) 15 Long period of time (U.S.)

(3) 6 Golf expert (3)

16 Nought (3) 7 Chemical element (3) 18 Take in written matter (4) 8 Conditional on (2) 20 Waterfowl (4) 9 A meeting place (5) 21 Mouthful or so of liquid

(3) 10 Owner of stock (11)

23 _ _ _ _ esteem (4) 13 Jokers day (11) 24 Covet (4) 15 Short non fictional written

piece (9) 25 Personal agitation (5) 17 Off colour (3) 27 Claymore (5) 19 Response (6) 28 Energetic people (5) 20 Educational certificate

(1.1.1) 29 Low temperature (4) 22 Clergyman (6) 30 Shine with ray of light (4) 26 Reserve army award (1.1) 33 _ _ _ Grande (Mexican

river) (3) 27 Illative conjunction (2)

34 Large 21 across (4) 28 Classic (3) 35 Against (4) 29 Hot-tasting capsicum (6) 37 Before the euro (3) 31 Radius (3) 38 Adult female (slang) (3) 32 Turkish bath (5) 40 First Greek letter (5) 36 Tight (4) 42 Sharp wood fastener (4) 38 Contemptible person (slang)

(3) 44 Religious group (4) 39 Little Alison (3) 45 Chewing (11) 41 Top (anag) (1.1.1) 43 For instance (2) 44 Auditor (1.1)

LLeetttteerrss

Roger Corti, Institute member, from Eastcote, is taking up the biggest challenge of his life! OnJune 17th 2004, he will be travelling to Tanzania to take part in the Mt Kilimanjaro Hike Awayfor Scope, the charity for people with cerebal palsy.

He will be joining 50 other people gathered from all walks of life from around the UK. They willbe trekking five days to reach the summit of Africa’s highest mountain, which despite it’sposition on the equator, is permanently covered with snow.

They will be trekking through jungle, moorland and barren “lunar” landscapes to reach thesummit, and temperatures will range from tropical to sub-zero.

Roger Corti, who is 60, is taking this challenge seriously. He has already given up smoking andhas taken up an exercise regime including swimming and cycling to reach his goal.

Roger is the Group Scout Leader of the 4th Ruislip Scouts in Ruislip, and has been a leader therefor 25 years. He is setting an example to his scouts of helping others, and proving he is not yetover the hill!

In his work as a Stocktaker and Valuer, he counts and values beer and whisky. At the end of thistrek, he’ll pay anything for a cold beer!

He has pledged to raise £5000 each for Scope, and says he does not want to let the charitydown. Training is hard with lots of hill walking. Roger celebrated his 60th birthday in April byclimbing Ben Nevis up in Scotland, but the whisky made it worthwhile..

If you can help Roger, reach his target, please contact them on 01895 638198 or visit the onlinedonation website www.justgiving.com/go4th

If you want more informationabout the events run by Scope,please ring 0800 0191200

Roger Corti24 Wentworth DriveEastcote, PinnerMiddx HA5 2PU

STOCKAUDITOR14

CCUUSSTTOOMMEERRSS RREESSPPOONNSSIIBBIILLIITTYY OORR NNOOTT????

Lock up licensed premises are not rare and aremost commonly off licenses or sports clubs.

During the regular monthly visit to a cricket club Ihad reason to call Courage’s to chase up a credit fora short delivery of a case of cans of Coca Cola. Ihad found the short delivery myself on the day ofthe previous stocktake. Having rung Courage at thetime they said they would look into it and send therelevant credit note.

The credit note had not arrived at the time of thiscurrent stocktake so I called them again, I managedto speak to the same operative at Courage’s. Thereply I received astounded me.

I was told “As you are a lock up job we (Courage’s)take no responsibility for short deliveries, theresponsibility is yours”.

I have never heard of this in over 30 years ofstocktaking.

Should this statement be true, the draymen couldshort deliver a keg of beer every delivery andaccording to Courage’s there is nothing thecustomer can do about it, other than to no longer bea lock up job but make sure somebody is there totake delivery.

Surely this cannot be right?

Has anybody else come across this problem withsuppliers at lock up jobs?

Should we give Courage’s the right of reply to thisstatement?

TTHHEE PPUUBBLLIICCAANN LLOOSSEESS OOUUTT AAGGAAIINN!!

Going through the paper work for a client thismonth I came across a letter from Interbrew, withreference to a returned 22gallon keg of beer.

They were stating that no credit was being given.This is not unusual in some circumstances, out ofdate, adulterated product or too little in thecontainer.

The reason given in this letter was because morethan 3 gallons had been taken out of it.

They have yet again moved the goal posts and I forone have not seen any communication revising theamount that had been previously quoted, ie:16gallon in a 22 and 6gallon in an 11gallon keg.

So along with the larger and larger increases in thecost prices of the products publicans are nowexpected to lose out when returning beer.

In some circumstances there may be good reason,but what if the spear is short or there is a fault inthe keg, which does not come to light until the kegis half used. Will they be expected to suffer theloss in these circumstances also?

Ron Foster FILSA

1. Unchain my heart. 2. Troy weights. 3. Surfing. 4. BruceWillis. 5. Spike Milligan. 6. Isaac Pitman. 7. Isabella I ofCastile and Aragon 8. Milkman. 9. Dawn French. 10.Margaret Thatcher. 11. 1920. 12. Mortician. 13. A pride.14. Port-au-Prince. 15. France. 16. Oliver Mellows. 17.Aphrodite. 18. Twiggy. 19. In good faith 20. Madonna.

AAnnsswweerrss ttoo QQuuiizz

MOUNT KILIMANJARO 19,340 ftHIKE AWAY FOR SCOPE

MMeemmbbeerrssCCoorrnneerr

REFLECTIONS OF A BOTTLE COUNTERIn parallel with the association’s namechanging from Licensed Trade Stocktakers toLicensed Trade Stock Auditors, perhaps I too,have progressed from humble bottle counterto stocktaker and now stock auditor.

This month I celebrated 50 years as amember of our profession and held a partywith family and friends at one of my regularjobs, The Oak Barn Restaurant, Burgess Hill,West Sussex. I joined our association on therecommendation of a close friend of 40 years,Ashley Denman. Ashley was on the A.L.T.S.committee in the days of John Watts asSecretary and Norman Clements doing hisvaluable foundation work for the associationhe has graced so superbly for so manydecades.

Down my five decades how things havechanged! From my association entry testwhich was merely verbal, to the theory andpractical more stringent tests of today. Fromthe drinks on display such as Stingo, CreamLabel, Red Barrel and Double Diamond when Istarted, to the Alcopops today. Changeoverstoo. Forty years ago they were ‘big’ days withmany professionals represented, brokers,stocktakers, insurance reps, trade reps,brewery directors etc., and often conductedalongside a generous spread prepared by thenew owners. I readily recall my firststocktaking day. My parents already werestocktakers and on Spring Bank HolidayMonday 1954 we went to take stock at TheDuke of Cambridge, Shannon’s Corner,Rayne’s Park, London. I gather it is still there

nestled under the A4 flyover, and what wasthe first stock item my father called out?Why, Chat d’Yquem! At the time I did notthink stocktaking involved learning a foreignlanguage!

I think all stocktakers need one firm ofbrokers with whom they can exchangereciprocal work. The Rutter family were mostfortunate in those early years to haveestablished a most profitable and happyrelationship with Mr J.F. (Rex) Marsden Kingof Fleuret, Haxell, King and Shoard. I do notgo back quite so far as Fleuret, Haxell, Marksand Barley, a name familiar to the oldermembers of the association. Fleurets hadJ.Lyons as clients and, through that, I workedat changeovers at London Heathrow Airportand Gatwick Airport when J.Lyons weretaking over a concession on the wet and drystocks, and this entailed working rightthrough the night. We also did regularstocktaking for many J.Lyons hotels, whichentailed much travelling.

On one changeover down in Cornwall I recalla young Barry Gillham assisting Mr King bychecking the inventory. That Barry Gillham isnow chairman of Fleurets.

Monthly stocktaking at hotels has alwaysbeen my favourite work, as I love to see thevarious departments helping to make up andrepresent the whole picture and image of theparticular hotel. I have been most fortunate inbeing the stocktaker for many years at theStafford Hotel, St.James, London, The

Howard Hotel on the Embankment, TheKensington Palace Hotel and a mostprivileged and prestigious association ofabout twenty years with the top qualityoutside caterers, Searcys who runconcessions at the Royal Opera House,Twickenham Rugby Ground, The StockExchange and at one time we wereconducting monthly stocks on twenty fourImperial Wine Stores around London and TheHome Counties, I.W.S. being an off-shoot ofSearcys. For a while at Searcys office inBattersea, I would see the Countess ofWessex (formerly Sophie Rhys Jones) workingon some public relations work for thecompany.

After fifty years of stocktaking, I am nowsemi-retired and with just a few local jobscreating a lifestyle which is ideal, althoughone very interesting big job last year wascounting and checking the wine stocks atLondon City Bond at Tilbury owned by aninternational film director.

My greatest delight these days is to knowthat my two children, Alison and Jonathanare both stock auditors with Jonathanqualifying as a M.I.L.S.A. in December 2001,and with an ever-increasing job ledger, I amproud that they are the third generation ofRutters to our trade, a trade that so many ofus cling to for a large number of years unable,not perhaps wanting to escape the varied andinteresting work, the growth of strongpersonal relationships with the proprietorsand the satisfaction of providing an importantservice to many who do not understandfigures and percentages too easily.

Bottle counter to stock auditor, alongsideready reckoner, calculator to computer, it hasbeen a fascinating journey, never dull,meeting a few rascals along the way, butmainly privileged to have enjoyed such varietyand shared so much of our clients lives.

It is all covered in my trade scrapbook, which,incidentally, contains a hand written,extended stock sheet from the well-knownfirm of E.H.Huxley and it covers a tradingmonth in 1934. I must hand it over for thearchives of our association.

DAVID RUTTERJonathon Rutter M.I.L.S.A. , David Rutter and Beth Rutter

STOCKAUDITOR 15

TTrraaiinniinngg EExxaammSSuucccceessssI.L.T.S.A. TRAINING

SEMINARSARE THEY WORTH GOING ON?

Bruce Thompson F.I.L.S.A.

Other than the most experienced StockAuditors, everybody needs to charge theirbatteries, bring themselves up to date and getrid of any bad habits once in a while. Ourcourses are not designed for that, but they are

planned in such a way that anyone withlimited or little experience of the professionwill come into it properly taught. Thelecturers have over 100 years of stocktakingexperience behind them and all have beeninvolved for several years with theseseminars. They are comprehensive, thoroughand interesting – no one is allowed to dropbehind and everybody comes out knowingmore than when they went in.

Looking at critiques we see comments like‘fantastic’, ‘excellent course’, ‘wellexperienced tutors’, ‘been a total eye opener’,‘never knew there was so much to it’ andmany, many more – all complimentary. Rightfrom the start when delegates are shown howto use a calculator, they work long hours withplenty of personal tuition when required.Participants take their own stock counts, laterproving these results – they hear extensivelectures on post-mixes, changeovervaluations, food stocktaking, bookkeeping,miscellaneous counts and many moresubjects. Seminars are deliberately kept very

interactive and those on them are encouragedto participate as much as possible.

Going back to my opening sentence – we alldevelop our own way of doing things, eitheras a short cut or “I always do it this way” andfurthermore we often haven’t the time to trainothers properly. We give them some basiceducation and then let them get on with it –hardly a proper apprenticeship! It isimportant to the individual that he or she isproperly trained and that is where theI.L.T.S.A. training seminars come in. Thelecturers know the job and have wideexperience of passing on this knowledge. Noone pretends that we can create a StockAuditor in five days, but we can supply a verygood basic grounding which will set peopleon the right path for the future. Whether it beHotel Managers, Accountants, Barsupervisors or the trainee Stock Auditor, theI.L.T.S.A. training course is the ideal vehiclefor training.

The next course is to be held at CraiglandsHotel, Ilkley between the 14th and 18thOctober 2004. Copies of the syllabus can bedownloaded from our website www.iltsa.co.ukor direct from the Secretary on

0011442222 336666663333

CCoonnggrraattuullaattiioonnss ttoo tthhee ffoolllloowwiinnggAAssssoocciiaattee mmeemmbbeerrss wwhhoo rreecceennttllyy ppaasssseedd

tthheeiirr IInnssttiittuuttee eexxaammiinnaattiioonnss::--

Simon Tyer Isle of Man David North South Yorks Denise McGill MerseysideAnthony Darbyshire West YorksMichael Murdoch MerseysideJohn Ingram West MidlandsRay O’Brien DevonRobert Fitzsimmons SussexRalph Miller Berwickshire Stephen Harris KentJane Eldridge North YorkshireSallie Farrell Hampshire Graham Bailey Monmouthshire

MMaarrttyynn RRoossllyynnhas been elevated to a fellow of the

Institute

All members can apply, after sevenyears of having qualified, for elevation to

Fellowship. In return we give you:

15% off all merchandise purchasedthrough the Institute, members brochure

- asterisk beside your name: Certificate ofFellowship: Status within the profession.

Use of the designation F.I.L.S.A.

A quick note or phone call to theSecretary starts the ball rolling, so iiff you

qualify do it today.

Don’t forgetour very own website complete

with qualified members database,Member’s forum and much much

more !

Hea

ww

w.il

tsa.

co.u

k Whether you are looking for a change

of career or just want to gain a working knowledge of stocktaking

Residential Training Seminars October 14th to 18th 2004

For further details on all aspects of the Institute contact The Secretary on 01422 366633 or visit out website - www.iltsa.co.uk

Always look for the letters F.I.L.S.A. & M.I.L.S.A.

“ Over Fifty years of raising stocktaking standards “

FELLOWSHIP

www.iltsa.co.uk

www.iltsa.co.ukSSttoocckkAAuuddiittoorr

TTHHEE MMAAGGAAZZIINNEE FFOORR TTHHEE IINNSSTTIITTUUTTEE OOFF LLIICCEENNSSEEDD TTRRAADDEE SSTTOOCCKK AAUUDDIITTOORRSS IISSSSUUEE 5544 AAUUGGUUSSTT 22000044

ISSN 1471 - 0471

In this Issue: Tipping, Data Protection , The New Generation, Ivor Deficit and regular features !

FFuullll SSttoorryy PPaaggee 66

Red Carpet already out for 2005 AGM

RRiissee iinn MMiinniimmuumm WWaaggee

From October 2004 there will be afurther increase to the minimumwage. For the first timeteenagers will have a minimumrate set at a minimum of £ 3.00for 16 and 17 year olds.

The National Minimum wage willincrease to £ 4.85 for those agedover 21 whilst 18 – 21 year oldscan expect a minimum of £ 4.10an hour. The Department forTrade and Industry said it wouldbenefit 1.6 million low – paidworkers.

FFaannttaassttiicc VVeennuuee ffoorr tthhee 5522nndd AA..GG..MM..Bosworth Hall Hotel offers luxury accommodation and facilities to reflectan era when lavish entertainment in the grand manner was the norm.Guests will discover that it is still the norm today, and can expect toenjoy outstanding hospitality in exceptional comfort.

The hotel’s bedrooms are all individually designed, and beautifullydecorated to create surroundings of unparalleled elegance. The roomsare sumptuously furnished in period style, some with four poster beds.All have private en-suite bathrooms, some with cast iron freestandingbaths with claw feet, and Victorian style washstands with brass fittings,adding that extra touch of period charm. All rooms have colourtelevision, hairdryer, radio, direct dial telephone, trouser press and teaand coffee making facilities.

The Hall’s principal public rooms have all been renovated andrefurbished to a high standard, preserving the original plasterworkceilings and cornices, carved panels and ornate fireplaces. A goodDining Room is considered by many to be the expression of civilised life,and as befits Bosworth Hall, the highest standards of service andhospitality are maintained. Crompton’s French Restaurant has pleasantviews over the terrace and gardens. You can enjoy traditional French orEnglish cuisine, carefully prepared and immaculately presented.Compliment your choice of food from a selection of fine wines to pleasea discerning palate. There are also a selection of private dining roomsavailable.

Was this gentleman a foundermember ?....... Page 12


Favourite T.V. Programme‘ A Touch of Frost ‘


Favourite T.V. Programme‘ Black Adder ’


[email protected]

Favourite T.V. ProgrammeWon’t say


Favourite T.V. Programme‘ Goodnight Sweetheart ’


[email protected]

Favourite T.V. Programme‘ A Touch of Frost ‘


[email protected]

Favourite T.V. Programme‘ Eastenders ‘


Favourite T.V. Programme‘ Dinner Ladies ‘


[email protected]

Favourite T.V .Programme‘Dalziel & Pascoe’


[email protected]

Favourite T.V. Programme‘ Fawlty Towers ‘

STOCKAUDITOR2






[email protected]

I know that we are all extremely busy people but I am amazed that out of a circulationof over 500 we had only three entries for the competition, one query about malt whiskyand not one person was moved to write to the editor about any of the articles in theJune issue. Even Ivor Deficit did not receive any fan mail. I was asked how we, asstock auditors, stood with regard to data protection. I have contacted the DataProtection Agency and have attempted to answer that query. The good news is thatindividual members should be OK and do not need to register. However you are stillexpected to comply with the spirit of the law. The Institute, as a matter of interest ,areregistered and, to the best of my knowledge, are complying with the act.

Rita Broadbent and Alan Brown join old stalwarts, Trevor Knight and Mike Murdoch inthis issue. If you have never done a ‘nice to meet you’, don’t be shy, please submit abrief synopsis of your career along with a recent photograph. Let the rest of themembership know about you. Ivor has found a long lost relative and gives us an insightinto some of the problems of the day - talk about history repeating itself !

The planning for the 2005 AGM is now well under way. We believe we have anexcellent venue in Bosworth Hall at Market Bosworth. For our older members they mayvaguely remember the Battle of Bosworth field, which finally decided the war of theRoses – we now, play cricket to resolve the issue. Seriously though, the picturesquevillage is only five minutes walk away with an admirable selection of pubs servingtraditional English ales.

In the next issue there will be a report about the new Flat Rate VAT scheme, which Ibelieve, should be of interest to many of our members. By that time I will havesubmitted two VAT returns. My first impression is that it is a good scheme made muchsimpler for the small business. I hear through the grapevine that our ‘Flying Stocktaker’has had his wings clipped and is recovering from an operation - I do hope that you arefeeling better David and hopefully will be fighting fit soon.

Di has settled into her new role very well and hopefully she will write some sort ofarticle for the next issue. My sincere thanks to Trevor Knight, Mike Murdoch, RitaBroadbent, Ivor Deficit,Alan Brown, Les Kerr and all Council members for assistance inthe preparation of this magazine.

Deadline for the October issue is the 16th September so please get writing.

Welcome to this, my secondattempt at the magazine. Ihope that you enjoy it. Agreat deal of time and effortis being expended on themagazine and I really wouldwelcome more input frommembers to make it moreappealing not just for ourmembership but perhaps fora wider audience !

The state of our trade seems to bein the news more and more of late Ihave noticed lately in the daily pressthat the FSB (Federation of SmallBusinesses) have told a committeeof MP’s that pub company profitswere soaring while publicans oftenworked more than 90 hours a weekfor less than £200. The trade andIndustry Select Committee iscarrying out an investigation intothe treatment of tenants by pubcompanies . When the beer orderswere introduced by Lord Young in 1989 it was never envisaged that thebrewers would merely give way to the pub companies of today. Alicensee who is a multiple operator ,running two tenancies/leaseholdsand a free house using the same beers was charged £ 117.50 less for abarrel of beer in his free house compared to the price he paid for thesame in one of his other outlets . The investigation is ongoing and it willbe interesting to see who comes out with what.

This has a knock on effect on our profession as in many cases thestandard is reducing as the Pub companies struggle to recruitprofessional licensees. Under the brewers regular cellar checks werethe norm and most breweries ran very good training courses.

We are still in the early stages of the recent changes to our institute , andone of my main aims is to involve more of our

membership. I recently wrote to several membersasking them to help us build up a bank of questions

we can use in our twice yearly examinations.Enclosed with this magazine is a questionnaire for

all members to fill in. Please do take the time totell us what you want and any ideas that may

help us move forward, we are alwaysinterested in any ideas from anyone

within our Institute that will keepI.L.T.S.A. at the forefront of the trade

that we all work in. We are arelatively small organisation butour aim is to become bigger andstronger through pushing ourpresence and our

professionalism within theLicensed trade.







May 2005 12th - 14th 52nd A.G.M.




Membership Lists



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HALIFAX HX2 ONP





MMEEMMBBEERRSSHHIIPP

STOCKAUDITOR 3

“ WWee aarree aallwwaayyss iinntteerreesstteedd iinn aannyy iiddeeaass ffrroomm aannyyoonnee wwiitthhiinnoouurr IInnssttiittuuttee tthhaatt wwiillll kkeeeepp II..LL..TT..SS..AA.. aatt tthhee ffoorreeffrroonntt ooff tthhee

ttrraaddee tthhaatt wwee aallll wwoorrkk iinn.. ““

Geoorrgge Giiles

STOCKAUDITOR4

Do you need to register ?DDaattaaPPrrootteeccttiioonn

UUnnddeerr tthhee DDaattaa PPrrootteeccttiioonn AAcctt11999988 ,, NNoottiiffiiccaattiioonn ooff ddaattaapprroocceessssiinngg iiss aa ssttaattuuttoorryyrreeqquuiirreemmeenntt rreeppllaacciinngg tthhee ffoorrmmeerrrreeqquuiirreemmeenntt ffoorr rreeggiissttrraattiioonn uunnddeerrtthhee DDaattaa PPrrootteeccttiioonn AAcctt 11998844..

Statutory requirement means thatnon-compliance of the Act is acriminal offence. The good newsis that most self employed stockauditors are exempt fromnotification but they are stillrequired to comply with theprinciples of the Act. Whilstaccounts and records are exemptfrom the act the stock auditorwould still be liable if for examplepersonal details of clients arepassed on to a third party or usedfor such purposes as creditreferences.

Notification is the process bywhich a data controller informsthe Commissioner of certaindetails about the processing ofpersonal data. Those details arethen used to compile a registerthat is open to the public forinspection. The principal purposeof notification and the publicregister is transparency oropenness. It is not intended, norwould it be practical, for theregister to keep detailed recordsbut it does enable the public tosee what sort of records are beingkept. Each register entry includesthe name and address of the datacontroller and a generaldescription of the type of dataprocessed. A copy of the registercan be found at www.dpr.gov.uk

If you do decide to play safe andnotify the data commissioner thereare three ways that you can do it:-

BByy tthhee iinntteerrnneett – at the moment anapplication form can bedownloaded from www.dpr.gov.ukbut at the moment it still has to beposted back.

RReeqquueesstt TToo NNoottiiffyy FFoorrmm ––obtainable from many differingsources.

BByy TTeelleepphhoonnee.. 01625 545740 Allthat you need to provide are yourname and address , contactdetails and the nature of yourbusiness. A partially filled in formwill be sent to you which usuallymore than covers the areas thatyou need. Information line 01625545745

The notification fee is a standard£ 35.00 payable annually. Pleasebe aware that there are numerouscompanies that will offer to handlethis for a substantially larger sum.They are not actually breaking thelaw but the InformationCommissioner takes a very dimview of this and their website ‘names and shames’ the relevantcompanies. Basically you shouldnot have to pay more than thestandard fee.

Data Controllers ( that’s you theminute you turn that little monsteron ) must comply with the

provisions of the 1998 Act even ifthey are exempt from notification

There are eight Data ProtectionPrinciples. In summary theyrequire that data shall be • Fairly and lawfully

processed• Processed for limited

purposes• Adequate, relevant and not

excessive• Accurate• Not kept longer than

necessary• Processed in accordance

with the data subjects’ rights

• Secure• Not transferred to

countries outside the EEA without adequate protection.

An extremely informative bookletis available from the

Information CommisionerWycliffe HouseWater LaneWilmslowCheshireSK9 5AF

NNiicceeTTooMMeeeettYYoouu......

...Rita Broadbent !

NNeewwss

STOCKAUDITOR 5

In April of this year I finally retired from theKAS partnership after 16years, all of whichwere very happy mainly due to my goodchoice of business partner.

I began working alone in 1985. I prepared mybusiness plan and took it to the BradfordEnterprise Agency. Their advice was on thewhole, useful although they were very muchagainst my spending £3500 on a dedicatedportable computer system, the Husky Hunter.They were convinced that I could buysomething a lot cheaper and get the sameresults. But they were wrong. The originalHusky survived 13 years and never once letme down. It’s framed and hanging on mykitchen wall (just joking ! But maybe itshould be)

From 1987 to this year I worked with KateWatson who had been a colleague and friendduring the 70’s and early 80’s when we bothworked for Trust House Forte, she as AreaAccountant and I as Internal Auditor.Inevitably, with the head offices in HighHolborn and Slough, promotion meant movingSouth. I’m a Yorkshire lass born and bred, so

as I approached my 40th year, this prospectdid not appeal to me. “Why don’t you startyour own business?” someone said. “Whydon’t I, I thought?”

After a couple of years of very hard work wewere ready to find an employee. She was alady with a clerical background but absolutelyno stocktaking experience. She was a goodworker, patient, reliable and with a G. S. O. H(she definitely needed that qualification). Ayear or so later we bought the SecretarialServices Bureau attached to the localauthority building in which we had our office.Subsequently we took on two full-time stocktakers, both of whom qualified with theInstitute. I was working harder at this timethan I had ever done, but enjoying all thethrills and spills. I should have done it 10years earlier and Kate agrees!

I have been taking things a little bit easier forthe last four years and now I work ONE DAYper month. The rest of the time is filled withall the things I didn’t have time for before.

From our early days in business, the Institutewas a necessary part of our personal

progress. The qualification was the key toproviding a professional service to our clientsand a source of support and help to KAS. Iwas therefore very pleased to be asked toserve on the Council. I was asked becauseI’m a woman (that was the easiestqualification I ever acquired) ! I am awarethat we do it differently. Our attitude isperhaps less confrontational but we nagmore. If anyone has any doubts about womenstock auditors, let me put their minds at rest.What we lack in physical strength andpresence, we make up for in guile andempathy.

I look forward to serving my time and will bepleased to hear from stock auditors of allpersuasions.

I am aware that we do it differently. Our attitude is perhapsless confrontational but we nag more. .............

LLiinnkkeedd ttoo tthhee aarrttiiccllee ttoo bbee ffoouunndd oonntthhee bbaacckk ppaaggee aa ttoopp PPoorrttssmmoouutthhnniigghhcclluubb hhaass bbeeeenn ffiinneedd ££ 5500,, 000000ffoorr sseelllliinngg wweeaakk mmeeaassuurreess ooffaallccoohhooll..

A routine inspection found that somebottles of spirit were up to twenty five percent weaker than they should be. Theclub had previously been warned sixteenmonths before. The club admitted tothirty six offences under the Food SafetyAct.

A Trading Standards Officer had visitedthe club and had purchased drinks to thevalue of £ 449 which were tested at thevenue. The 1,900 capacity club hadclosed early to facilitate the checking ofthe spirits and Magistrates heard that the

Company blamed staff naivety for theproblem. They stated that either thealcohol had evaporated after being leftopen or that they had been diluted due tothe use of wet open cocktail pourers.However Trading Standards pointed outthat the club had been warned previouslyabout the need to seal and store thebottles with screw tops. Cocktail pourerswere used in the seven bars and werecleaned each night, staff arriving for thenext shift had put the pourers back intothe spirit bottles whilst they were stillwet.

The club was found guilty and could havefaced the maximum penalty for eachoffence of £ 20,000. The magistratesfined them £ 50,000 and £ 2,000 costs –an expensive result of poor workingpractices.

CClluubb FFiinneedd aafftteerr ssppiirriittss ffaaiilleedd ttoo mmeeaassuurree uupp!!TThhee ppeerrcceennttaaggee ooff aallccoohhooll ttoo vvoolluummeeffoorr ssoommee ooff tthhee ddrriinnkkss tteesstteedd aanndd,, iinnbbrraacckkeettss ,, tthhee lleevveellss ttrraaddiinnggssttaannddaarrddss ffoouunndd ::

Absolut vodka 40 26.3%

Bells whisky 40 35.1%

Beefeater gin 37.5 35.2%

Bombay Sapphire 40 38.5%

Chivas Regal 40 32.8%

Glenfiddich malt 40 32.0%

Gordons Gin 37.5 28.4%

Smirnoff Vodka 40 36.1%

Stolichnaya Vodka 40 35.8%

Tanqueray Export 43.1 35.2%

LLiicceennsseeddTTrraaddeeYYeeaarrbbooookk

STOCKAUDITOR6

WWhhyy uussee aa qquuaalliiffiieedd ssttoocckk aauuddiittoorr ??In today's modern commercial world, the small business needs all the help and guidance that itcan get. In the licensed trade the stock auditor can often give valuable and vital information forthe beleaguered licensee. Not only is there that all-important question - is someone stealingfrom me? - but also: • How much stock am I carrying - am I overstocked or am I likely to run out of a

particular drink? • Am I making the maximum gross profit - am I buying from the best source? • Are my staff using correct prices - are they using the correct measures? • What does a particular 'promotion' cost me? • What do I have to charge for each product after a cost price increase? • Are my allowances reasonable - could I save myself money? • Is the surplus achieved satisfactory - should it in fact be more?

Too many times the busy licensee does not know the answer to all the above questions and it isonly when there is a major problem that a stock auditor is called in. In many cases this may befar too late. Consider - would you drive your car blindfolded on a busy road. In many ways that isjust what you are doing by not employing a qualified stock auditor. You are relying on your staff,suppliers and customers and are blindly expecting a satisfactory profit at the year-end. Hopefullyyou will reach your destination without too many mishaps. One new client commented to me the other day that he had never costed out any dish orcalculated a liquor selling price in his long career. He merely 'estimated' what he thought heshould be charging and his pricing policy decisions were being guided by what was going onaround him. That particular client, although successful, could have actually substantiallyincreased his net profit by utilising a 'qualified' stock auditor much earlier. I say qualified because as in many professions there are differing levels of competence. Byemploying an ILTSA qualified member you are ensuring that you are receiving the bestinterpretation of your trading figures. It is important that your stock auditor can interpret whatthe actual figures mean to your business. The results should answer some of the followingquestions: • Is the actual gross profit the maximum that can be obtained - how can it be improved? • Why is it that the actual gross profit differs from the estimated gross profit? • Are your allowances in line with similar businesses? • Could any selling prices be 'tweaked'?

- Consider the profit on Product A to a similar Product B - is the margin better?

• What are the implications of using 25ml or 35ml measures? • What was the actual cost of 'Happy Hour' promotions?

ILTSA members, distinguished by the letters MILSA and FILSA, are qualified by passing anextensive examination that tests their ability not only to produce a result manually but analysethose results in a variety of ways. Many of our members have many years experience in thelicensed or hospitality sector and often use that breadth of experience when advising clients.When you consider that a stock auditor may be on site 12 or more times a year it is obvious thathe or she has a very detailed view of your business and can often offer advice on many morematters than the actual counting of the stock

The stock auditor is only as good as theinformation that he/she is working with and itis therefore imperative that all relevantinformation is made available. This shouldideally be on the audit day to enable a resultto be calculated and analysed on site. The professional auditor will require thefollowing: • Delivery notes - this is treated as asource document and should be proof of allgoods entering the business. It should besigned for by a responsible person - too oftenwe notice deliveries not signed for or signedfor by an inappropriate person such as acleaner who has not actually checked thedelivery. Many stock shortages can beattributed to this simple precaution. Includedin this are petty cash purchases for any goodsfor resale especially purchases from the'corner shop • Invoices - These are checked toensure that the business is being charged forgoods actually delivered and that the correctprice has been used. Again errors are oftennoticed and the client informed. • Statements - these enable the stockauditor to ensure that all goods inwards havebeen recorded. As often invoices andstatements are not always available the useof a goods inwards system is encouraged,which can range from a simple book to amore complex system necessary for largemulti-bar units. • Till readings and income records -again the professional stock auditor willcarefully reconcile the till or EPOS systemreadings with the record of business doneand advise on any disparities. • Wastage and ullage records - usedcorrectly these can be analysed andcontrolled. • Promotional activity - this is now amajor factor in many audits and it isextremely important that accurate records arekept of any promotions, happy hours ordiscounting carried out by the business.

The stock auditor is only as good as theinformation that he/she is working with and it

is therefore imperative that all relevantinformation is made available !

LLiicceennsseeddTTrraaddeeYYeeaarrbbooookk

STOCKAUDITOR 7

The professional qualified stock auditor will give guidance on setting up systems that will benecessary in your business. I encourage my clients to participate in an audit - they can then besure that everything is counted, all relevant paperwork is available and that the stock isprepared and easy to count. The cost of a stock audit seems to deter some businesses but perhaps the argument should beturned around - can you afford not to have a stock audit on a regular basis? Too many times weare asked to extend the time between visits or to conduct an annual count to tie in with internalstocks. Hopefully, by reading this article, you will see that there is far more to stock auditingthan you may at first think. After all how many of you can afford to throw money away? Youshould consider: • At todays prices a member of bar staff helping himself to just a packet of crisps @

35p and a pint of lager @ £ 2.20 per day would amount to £ 930 per annum - In many cases this exceeds the cost of our members services but certainly would be a major part of the cost.

• A 2% change in gross profit percentage can often relate to many thousands of poundsin the net profit or 'bottom line' profit. Again stock auditors fees are often much less than any potential saving.

• In many situations the stocktaking fees are more than covered by ensuring that correctcost prices are being charged by the supplier and that the best possible deals are achieved.

• Many of our members have saved clients considerable amounts of money by being able to successfully advise them with relation to Customs and Inland Revenue enquiries. Increasingly these bodies are aware of our members qualifications and are often ready to accept their figures and guidance.

The text of the above article although written by Chris Swift appears with the consentof McMillan Scott publishers of the Licensed Trade Yearbook 2004 in which it firstappeared.

LLiicceennsseedd TTrraaddee YYeeaarrbbooookk 22000055 A suggestion was made at the 2004 AGM that individual members appear inthis publication. It would be far more cost effective if we grouped togetherand perhaps took a page insertion along the lines of the Publican and MAadvertisements. This is the subject of one of the questions in the enclosedquestionaire !

I don’t belieeeve

it !AAllaann BBrroowwnn ooppeennss uupp aann iinntteerreessttiinnggttooppiicc ffoorr ffuurrtthheerr aarrttiicclleess wwhheenn hhee aasskkss ““hhooww mmaannyy ttiimmeess wwhheenn pprreesseenntteedd wwiitthhrreeaassoonnss ffoorr wwaassttaaggee,, bbrreeaakkaaggeess,,ccaanncceelllleedd ttrraannssaaccttiioonnss aanndd lloosssseess ddoo wweehhaavvee aa cchhuucckkllee ttoo oouurrsseellvveess ?? ““..Here are a few samples that he has beensubjected to recently.1 pint of lager Moth on top1 btl Budvar Glass smelt like a wet

dog2 pts Miller Jumped off shelf when

fridge door opened (Millers have legs then !)

5 pts various Orders placed before fight broke out ( bet they were then poured down sink )

1 pt Cider Prat had no money1 Vodka & Tia Maria

Customer did not want free fly

2 Ciders & Black Should have been Blackthorn Cider

4 pts Heavy Grant v. Luke ( Luke won)2 pts lager & 2 vodka and cokes

Customer had biggerthirst than wallet.

Hospitality drinks -Lady’s hair burnt at table two. Apparently the lady at table two had had a

similar experience but at table ten ( Not as bad so no freebie drinks then ). She has I am told very long hair and sits tooclose to the candles !

Wells that’s all for now but I am sure that many other members can recount similar excuses so put pen and paper and let us all have a chuckle

The Gauntlet has been throwndown - But who will pick it up ?




TThheeNNeewwGGeenneerraattiioonn

STOCKAUDITOR8

The now tranquil English shires alongside theWelsh border have witnessed many centuriesof bloody conflict with their neighbours in theprincipality. Now, in more peaceful times,many of the communities from Shropshire inthe north to the Wye Valley in the south, retainmuch Welsh character.

Our journey south takes in the beautifulcounties of Worcestershire andHerefordshire, following the river valleys ofthe Severn, the Teme and the Wye.

Worcester’s beautiful cathedral, standing onhigh ground on the eastern bank of theSevern, dominates the city. It was founded in983 A.D. as a Saxon monastery by St.Oswald.

Worcester is set amid rich farmland ofmeadows, apple and cherry orchards and hopfields. Sauce and fine china have carriedWorcester’s name around the world. Glovemaking, a local craft since the 13th century, isstill carried on alongside such modernindustries as printing and engineering. SirEdward Elgar, the composer (1857-1934) wasborn at Broadheath, four miles north west ofWorcester.

A few miles west of Worcester, in the villageof Knightwick, is the home of the first brewerywhich we are visiting on this part of ourjourney.

The TTEEMMEE VVAALLLLEEYY BBRREEWWEERRYY was opened in1997 at the Talbot Hotel. Until the end of 2000this brewery was the only one in Britaingrowing and using its own hops in brewing,but after hop picking that year the LulsleyCourt Estate was sold. The Clift family had

been growing hops since the 19th century andhad been much involved in the history of hopgrowing in this area. They were among thefirst growers to change to mechanical hoppicking in 1947.

Hops are the flower of a vine, hhuummuulluuss

lluuppuulluuss, the modern version of which hasbeen developed from a plant as ancient ashistory itself. The hop first attracted attentionnot as an ingredient in beer but as a medicinalherb in early Egypt. It was later used inEurope to treat liver disease and generaldigestive complaints.

Hops add bitterness to beer to balance thesweetness of the malt. They also add flavourand aroma.

When the green cone like blossom clusters ofhop vines take on a yellow tinge and rustlelike paper flowers, hop growers rush to pickthem. The value of a harvest is dependentupon gathering the flower-fruit at just the righttime – usually in August. The aromatic resinsand oils in the fruit give hops their commercialvalue.

Chris Gooch is the brewer at Teme Valley. Hisoriginal job was to manage the livestock onthe Lulsley farm but he took an interest in thebrewery shortly after it was opened – asmight be expected from a trained biochemistand keen home brewer! When the livestockwas eventually moved out, Chris’s part-timeinterest became a full time job and he hasbeen working hard to expand the free trade,supplying The Talbot and thirty additionalpubs.

Chris uses a full barley mash in productionand ferments in traditional open toppedfermenting vessels. The brewery’s standardrange of ales runs into four beers – This, That,T’other and Wotever Next ? The hop harvestselection adds a little extra colour at this timeof the year.

TT’’OOTTHHEERR ((AAbbvv..33..55%%))

Easy drinking tawny best bitter beginning witha powerful smack of hops and sustainedbalancing fruit and malt.

TTHHIISS ((AAbbvv 33..77%%))

Gold quaffing bitter with enjoyable hops andsubtle malt balance in the mouth, ending witha strong bittersweet finale.

TTHHAATT ((AAbbvv 44..11%%))

Copper coloured best bitter with a balance ofmalt and hops and overlying fruitiness. Endingwith a light, dry finish.

Travellers pausing to refresh themselves at StAnn’s Well in Great Malvern will drink thepure water that is bottled for the Queen aswell as customers all over the world. It comesfrom the streams of the Malvern Hills, whichrise to 1394 feet at Worcestershire Beacon.Between the hills and valleys of the Teme andthe Severn, the road winds through hopgardens and cider apple orchards, linkingdrowsy villages, medieval castles and moatedElizabethan mansions.

Castles, cattle and cider are the dominantfeatures of the lush Herefordshire countrysideadjacent to the Welsh border. Red and whiteHerefordshire cattle, renowned throughoutthe world for the quality of their beef, crop thelush grass overlooked by orchards producingthe largest crop of cider apples in the world.Throughout this lush countryside runs theRiver Wye, one of the loveliest rivers inBritain. Gaunt, ruined castles serve as areminder of a sterner past – this peaceful landwas once a battleground for rival rulers ofEngland and Wales.

The cathedral city of Hereford – on the banksof the Wye – was founded in A.D. 700.

The cathedral contains a world map drawn onvellum in about 1300 A.D. and the world’slargest chained library of nearly 1500 volumeseach chained to its bookcase.

Hereford was the home of Bulmers – theworld’s largest cider factory – founded in 1887by a son of the rector of Credenhall, whomade cider from the apples in the rectoryorchard.

The city’s fine old buildings include severalinns and a plaque on a house in GwynneStreet marks the birthplace of Nell Gwynne.

The WWYYEE VVAALLLLEEYY BBRREEWWEERRYY was founded in1985 in Canon Pyon, Herefordshire. Thefollowing year the brewery moved to thestable block of the historic 18th century

Trevor Knight continues his journey across the country in search of the new breed of Britain’s brewers.PPaarrtt EElleevveenn ::-- WWoorrcceesstteerrsshhiirree,, HHeerreeffoorrddsshhiirree aanndd BBrreeccoonn

BBRREECCOONN CCOOUUNNTTYY AALLEE ((AAbbvv 33..77%%))

An amber brown well hopped beer. A complexmalt grist combined with three hops toproduce a refreshing moreish beer.

GGOOLLDDEENN VVAALLLLEEYY ((AAbbvv 44..22%%))

A deep, golden coloured beer created usingthree types of optic malt and only Progresshops, all grown within the U.K. Floral notes butpervasive bitterness making it a verydrinkable, thirst quenching beer – alreadywinning awards.

Join me next time, when I take a closer lookat brewing in Wales before we continue ourjourney along the Wye Valley and on toGloucestershire.


STOCKAUDITOR 9

coaching inn of the Barrels pub in Herefordwhere it remained for 16 years, whenincreasing sales and production necessitateda move to new premises.

In April 2002 the brewery moved to its presentsite – the old Symonds cider factory – inStoke Lacey, with upgraded and redesignedequipment. It is recognized as the leadingcask ale brewery in the country, with itscommitment to using only the best quality rawmaterials and traditional methods throughout,remaining central to its philosophy.

In September 2003 Peter Amor, managingdirector of Wye Valley Brewery announcedthe appointment of Jimmy Swan as headbrewer. Jimmy was a former brewingmanager at Hall and Woodhouse Brewery inDorset.

Wye Valley beer portfolio includes thefollowing regular beers:

WWYYEE VVAALLLLEEYY BBIITTTTEERR ((AAbbvv 33..77%%))

A classic example of an English bitter beer.Chestnut coloured with a rich white head,delicate hop aroma, malty fullness endingwith a crisp bitter finish.

HHEERREEFFOORRDD PPAALLEE AALLEE ((AAbbvv 44..00%%))

A delightful pale ale, smooth on the palatewith a citrus hop aroma leading to a balancedbitter finish.

BBUUTTTTYY BBAACCHH ((AAbbvv 44..55%%))

A burnished gold premium ale. Full bodied,smooth and satisfying.

Across the Welsh border from Herefordshireare the distinctive shapes of the BreconBeacons. The steep north facing scarps were

carved out by glacial action in the Ice Age.Below these massive ramparts the mountainsslope gently into green valleys.

The highest mountains in South Wales, thetriple peaks of the Brecon Beacons, riseabove Brecon, also known as Brecknock, oneof the oldest Welsh towns. It was founded bythe Normans at the end of the 11th centuryand was granted its first Charter in 1246.Another Charter of 1366 gave the town theright to hold a fair and pleasure fairs are stillheld in the street for three days every Mayand November. The town centre is aninteresting assortment of Medieval, Georgian,Jacobean and Tudor architecture. The PrioryChurch of St John, dating from the 13thcentury, was designated a cathedral in 1923.

The BBRREECCOONNSSHHIIRREE BBRREEWWEERRYY was createdby Howard Marlow in 2002 as part ofC.H.Marlow, a wholesaler and distributor ofales in the west and south of Wales for morethan thirty years, and owns eight pubs. A ten-barrel plant was commissioned in time toproduce the first beers for Christmas 2002.Optic malts are blended with a range ofEnglish whole hops by Justin Grant, the HeadBrewer, to create ‘ales from the heart ofWales’.

Breconshire’s range of cask conditioned alesinclude:

RREEDD DDRRAAGGOONN ((AAbbvv 44..77%%))

An unusually red coloured beer blending thereal ale traditions of the North East andIreland with a hint of Welsh flair. Vastquantities of Chrystal malt are blended with aselection of hops to provide bite tocomplement the biscuity malt characteristicsof this very smooth, easy drinking beer.

RRAAMMBBLLEERRSS RRUUIINN ((AAbbvv 55..00%%))

Dark amber, malty and well hopped with abeautifully balanced aftertaste. Highpercentages of Chrystal and Black maltscreate the malt/biscuit undertones withbitterness and aroma provided by a variety ofhops.

STOCKAUDITOR10


matured horse manure, seasonedwith a little damp, mustymushrooms, which once smelt youwill never forget or want to drinkthe wine. But corked wine can bein various guises, from this, themost obvious to a very gently“contaminated” corked taint thatsubdues the fresh fruitiness in thewine and the consumers reactionis not to buy another bottle of thatparticular wine.

The wine industry have bottledunder Stelvin for the last 16 years.Some trials with Penfolds Bin 2Shiraz Mataro back in the mid1990’s asked consumers for theirreactions and comments. Bin 2went back under driven cork, theresults were obvious. It took till2001, when a group of NewZealand wineries lead the waywith the New Zealand Screwcapwine Seal Initiative. Amongstthose early wineries to put theirSauvignon Blanc under Stelvinwas Villa Maria Estate.

Villa Maria have just announcedthat their winery, possibly the

worlds first large scale winery,will bottle all wines across allprices under Stelvin from the 2005vintage onwards. This includesEsk Valley & Vidal wines. GeorgeFistonich, owner and MD, picturedbelow has announced his winery aCork Free Zone

The future looks very bright with alarge chunk of New Zealandwineries putting not only theirwhite wines but also premium redwines under Stelvin, along withseveral Australian, Chilean, andCalifornian wineries. Notably theRieslings of Jeffrey Grosset, in theClare valley, his Polish HillsRiesling retails around £17.00bottle. Long gone are the days ofa “Cheap” screwtop wine.

Sales of Tesco’s premium range,approx 35 wines under Stelvin,have soared since their launch inApril 2003 with around 650,000 to1.2 million bottles sold every fourweeks. This figure equates toapprox. 12 million bottles per yearor 1% of total UK wine sales. Anastounding figure.

Screw top wines have beenaround since the early seventies.It is the general public’sperception and the consumersreluctance to accept, without anyknowledge, these wines asanything but “cheap”, that is thehardest barrier to overcome . Thedebate rages in wine circles as tothe pros and cons of this type ofenclosure.

To put this into perspective, theStelvin industry would claim thatup to 10% of all wines are corked.The plastic cork industry puts thisfigure at 5% - 7% and even thecork industry itself admits to 3% -5% of all bottles are corked. Atbest if you bought 24 bottles ofwine you could expect between 1and 2 bottles to be corked,depending on who’s figures youtake. So what is corked wine anddo we have to put up with it?

Corked wine is not when there arepieces of the cork floating in aglass, that is a sign of a poor winewaiter or blunt corkscrew. Corkedwine is the direct result of aproblem within the cork makingprocess. A long process whichtakes the natural bark of the corktree, harvested every nine years,turning this into usable corks forstoppering wine bottles.

A chemical element known as2,4,6, TRICHLORANISOLE or TCAfor short, may be present in thegrowing tree, or be present inbadly stored raw cork beforebeing processed. Occasionally areaction can occur with thechlorine used to “cure” the barkand TCA can creep in. The resultis a very distinctive nose on thewine, I liken this to a very well

TTHHEE DDEEBBAATTEE GGOOEESS OONN,, SSCCRREEWWTTOOPP ((SSTTEELLVVIINN)) VVss CCOORRKK CCLLOOSSUURREESS


STOCKAUDITOR 11

With the reputable wineries ofRandall Grahm, in California,George Duboeuf in Beaujolais,Domaine Laroche in Chablis,Torres in Chile and the greatCloudy Bay going under Stelvin(from the 2005 vintage, it hasalready had the 2003/2004available direct from the wineryunder Stelvin), the wine world hasto take note.

So what is so special about thisclosure. The Screwcap is formedfrom an aluminium alloy outer,with a liner of expandedpolyethylene covered with a tinfoil and PVDC film. The physicalseal is created through very firmcompression, as much as 160 - 180kilos of pressure are used, of theliner against the top portion of thebottle. The seal is further securedas the “skirt” of the capsule isformed on the bottles thread. Thisis tamper proof and a perfect seal,so bottles can be stored ortransported upside down withoutleakage. Bottles can even becellered upright as there is noleakage of gas or absorption ofoxygen to allow wines todeteriorate.

Is there a futurefor corks used tostopper wines ?.The cork industry,under the umbrellaof Amorin, hastaken great stridesover the last 4/5years to eliminateTCA completely.From a huge auditof all the corkproducers toidentify theproblems to arevolutionary newprocess, ROSA, asteam distillation

treatment which has so far shownto remove around 77% ofreleasable TCA. So there willalways be a market for corks.

The likes of revered wines fromtraditional producers andtraditional areas will, I am surestill like the romance of the cork.Producers like the Domaine de LaRomanee Conti, Chateaux likeMouton Rothschild, Latour, Lafiteand Margaux will still want tobottle under driven cork. Such isthe pull and allure of a sommelierdrawing a cork slowly, checkingthe wines condition and decantingthese splendid examples of theirkind. I suspect that the romanceof a twist of the cap - the click ofquality - as it has been called, willnot be the same for the sommelier.

The world is full of changes andsometimes people are opposed toa change for change sake, but atVilla Maria, there was a risk toturn to Stelvin, but also a biggerrisk to do nothing. Embrace theStelvin enclosure at all pricepoints and you will be satisfiedthat the last bottle in the case willbe just as good as the first.Remember a cork is a naturalproduct and can do a great job,but it is subject to faults, creasesor splits which may let air into thewine causing oxidation, anothercommon fault.

With so many of our wine writersfor the arguement, like Tim AitkinMW, James Halliday, HughJohnson (he of the pocket bookfame), and Chris Losch to namebut a few, it cannot be many moreyears before the majority of ourwines are under Stelvin, like ourspirits.

For it was the Spirit industry backin 1926, White Horse Distillers tobe precise, that were the first to

embrace this innovation whichresulted in a doubling of saleswithin six months.

I leave you with the words of BobCampbell MW, and a New Zealandwine writer, who said to 190 blacktie clad guests at a dinner, “ Justimagine the response, if the wholeindustry had been usingscrewtops for generations andsome bright spark popped up totell us there was this great newthing called cork. Of course itmeans that about 10% of wine willbe tainted, there will be duller fruitflavours, musty odour problemsand variation in wines as they age.But hey, it makes a great soundwhen you pull it out of a bottle!”

When I talk to wine groups about

the closures, the first response Iget is that it is fine for me to buyand drink, but I would not take aStelvin bottle to a dinner party or afriends house, they might think Ihad bought the cheapest bottle.Not so anymore, and we asconsumers do not have to put upwith corked wines. So go and trythese wines, you will be tastingwhat the winemaker put into thebottle, nothing more and nothingless.

(Stelvin Screwcap is the registeredtrademark of Pea-Perchiney, based inFrance but with factories around theglobe.)

Mike Murdoch F.I.L.S.A.Wine Educator

STOCKAUDITOR12

IIvvoorrDDeeffiicciitt

The diary of Samuel Deficit 1685May 14th

Arose this morning to attend change at the Spotted Dog. A more damnably filthy hole I have yet tosee, but as I was acting for the seller I had to make the best of a bad thing. Payment was in coinof the realm and no receipt required. Day seemed to be getting better.

May 19th

Demand from authorities for sedan chair licence – two shillings! If this keeps up everyone willwalk to work !

May 23rd

Letter from a Scottish scallywag named Thompson demanding 2 guineas membership of my Guild– is there no end to the demands on my purse?

June 1st

Why oh why does everyone want valuations on the first quarter day? Now ‘tis the start of Trinityand my services are required such that I could be in five places at once.

June 3rd

My mistress Deficit asks me if I know who she is as I do not seem to have spoken with her forseveral days, I tell her that if she requires new hose she must allow me to work unhindered. Eatdinner alone (cold mutton)

June 12th

To the Queens Head for a changeover. Master Jenkins, the keeper of said tavern, insists I sell abutt of sherry that is real rank. I forbade him mention of the brand on the cask. “ But ‘tis onlybest before MCCCXXVII” he said. I told him I was most weary of roman numeral quips.June 15th

At the Dun Cow. The Revenue Men had visited the previous day and mine host had to quickly hidesome fine Virginia tobaccos imported directly from the colonies. My silence was ensured with agood pipeful!

June 16th

I grow weary of all the papers before me. I cannot in all conscience make the Excise payment forthe Holly bush Tavern – I am sure the dues are more than half a crown.

June 17th

The new keeper of the Queens Head visited me accompanied by two footpads who treated me mostrough. It seems that he had sold some sherry which had made his customers most turgid. When Irefused to recompense him he took great offence.

June 18th

Stayed abed – feeling most disgruntled.

June 20th

Tried to get to work via the river, but the boatman was most vociferous in his demand for a“congestion charge” . These taxes are all too much. I told him he would have to manage withoutmy custom in future.

June 22nd

Wrote to the Scottish Knave and told him I was renouncing his Guild. I shall give up this way oflife and seek my fortune in the colonies. Surely there will be a welcome in Yorkshire for one suchas me?

During the move of the Institute’s offices from Edinburgh, a large quantityof old documents was discovered. Whilst many were of no significance,we have found a diary that seems to be an early record of a stocktakerat work. We have edited the work and now present extracts from:

After this entry the pages fall silent. When we have finished going through all of thepapers from the office I’m sure we can bring you some further extracts from the files

A Leader Among Men & Women !


STOCKAUDITOR 13

P R E S U M P T I V E

S A N T S R I F E A

H O N E Y E O N N I L

A R E A D G U L L

R G N I P S E L F

E N V Y S T A T E O

H S W O R D O

O G O E R S C O O L

L A S E R I O H S

D R A M A N T I D

E C U G A L A L P H A

R N A I L C U L T Y

M A S T I C A T I O N

Answers to the Last Crossword !The winner from issue 53 was Phil Foxfrom Sheffield. The first result backwas from Melanie Dive which musthave been by return of post. Howeverone of the answers was wrong in that itwas the wrong tense - Sorry !

1. 2. 3. 4. 5. 6.

7. 8.

9.

10. 11.

12. 13. 14.

15.

16.

17. 18.

19. 20.

21.

22. 23. 24.

25. 26.

AAccrroossss::--

7. Fruit liqueur flavoured with almonds

8. Coffee substitute10. Fish rolled in flour, fried in

butter & served with garnish.11. Hot stuff used in curries12. Garlic mayonnaise13. Another way of preparing

eggs16. Tarty fruit in marmalade19. Barbican E lovely weather

lass20. Fruit of a tree edible when

cooked22. Vegetable of the mustard

family24. Seeds, nuts and dried fruit

( two words )25. Edible grade of molasses26. The peel of 16a is in this

liqueur

FFoooodd && DDrriinnkk CCrroosssswwoorrddDDoowwnn::--

7. Arm Nike2. Pasta filled and baked in sauce3. Scrumpy stuff4. Shampoo in posh circles5. Wood sorrel’s edible tuber6. Twist the dough and fry it9. They go with lamb when

jellied

14. Dip stick to find in this room15. Little & sour but nice with

toast and butter17. A big cactus with edible fruit18. Vitamin A ( Animal sources )21. Nice with chicken cooked this

way 23. Bread from India

Les Kerr F.I.L.S.A.

1. 2. 3. 4. 5. 6.

7. 8. 9. 10. 11.

1. Erickson in the middle2. Sour fruit3. Liqueur flavoured with orange

peel4. Relief for sprain I suffer5. ( & 7) We do it everyday6. ( & 10 ) Tavern8. It’s foggy in Ireland9. Coffee with liqueur11. Fast bird

1st letter of name2nd letter of word

6th letter of word5th letter of word1st & 4th letter of word3rd & 8th letter of word1st letter of 1st word4th letter of name1st letter of name

Thanks to Les Kerr for compiling thistopical crossword. Win a fifteen poundvoucher by being the first correct entry

to reach the editor:-

Chris Swift13 Moor Top Road

Norton TowerHALIFAX HX2 ONP

The last few weeks seem to have passed rather quickly largely due to the move of theInstitute office from Edinburgh to Halifax. Included in the magazine are one or twomarketing items.

MMeemmbbeerr’’ss ddeettaaiillss..

These are the details that the Institute carries on each of our members. Thedatabase has been updated from Dos to Windows and so perhaps nowwould be a good time to check that information on it is accurate.

If we do not hear from you we will assume that all the details are correct.There are many gaps, however , particularly with regard to Email addressesso please fill in the blanks and return to the office

MMeemmbbeerr’’ss qquueessttiioonnnnaaiirree

For the eagle eyes among you, this is very similar to the exercise carried out in1998. Then, as now, we want to know what you, the members, think about yourInstitute. We are also striving to qualify for the ‘Investors in People’ marqueand many of the answers received will help us formulate our bid for thatprestigious award.

Please do take the time to fill in the form – have your say. Be honest, becritical if you want, all I ask is that if you identify a weakness tell us how wecan improve on the situation. TThhee wwoorrsstt tthhiinngg tthhaatt yyoouu ccaann ddoo iiss nnootthhiinngg !!

22000044//0055 MMeemmbbeerrss bbrroocchhuurree

I have only had a limited number printed as the proof reading of this documentwas extremely hard – many phone numbers had changed from last year soplease carefully check your entry and get back within ten days with anychanges. The main print run will be undertaken in mid August and will run untilnext July/August. They will be sent to potential clients, members and puboperating companies.

If any member wants to have a few to carry around and distribute please markthat on the questionnaire.

DDIIYY AAddvveerrttiissiinngg ffeeaattuurree

Among the boxes obtained from Edinburgh were a number of flyers carryingthe Edinburgh address. Rather than throw them away, I came upon theingenious idea of cutting the address off the bottom and substituting it with theHalifax address. One step on from that was to photocopy the original with myown company details below it. This is a ready-made flyer for using in yourimmediate area – any decent photocopier should produce a reasonablequality - just add your logo and contact details and you are away.

MMeemmbbeerrsshhiipp cchhaalllleennggee

Finally I would like to issue a challenge. Council are increasingly worriedbecause as fast as we recruit new members our membership numbers are indepletion, naturally and with retirement. At best we appear to be standing still.However if we could increase membership by just 10% each year we coulddouble the size of the Institute within seven years.

Now is the time to approach that long standing colleague who has beenpromising to join for years, join up the opposing stocktaker on a changeoverand between us we could double the membership within that short period.

MMaarrkkeettiinnggBBuulllleettiinn

STOCKAUDITOR14

1.Goran 2. lEmon 3. curacOa 4. aspiRin5. & 7. GauGe 6.& 10. alEhousE8. Irishmist 9. kahLua 11. Swift

AAnnsswweerrss ttoo ‘‘LLeeaaddeerr ooff MMeenn’’

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

13 Moor Top Road , Norton Tower, HALIFAX HX2 ONP

Tel:- 01422 363034 Mob:- 07768 962 354

E-mail Chrisswift@

iltsa.co.uk

WWeebbssiittee

The website has had something of amakeover in the past few weeks butunfortunately the members forumappears to have been assigned to thecyber graveyard. The old forum was justnot compatible with the new hostingcompanies software. Consequently wehave had to start again. The registrationprocess is less complicated than theprevious forum so why not register andjoin in the discussions on

wwwwww..iillttssaa..ccoo..uukkmmeemmbbeerr’’ss ffoorruumm

For details of courses currently run bythe beer academy visit their website

wwwwww..bbeeeerraaccaaddeemmyy..oorrgg

A site well worth a visit !

MMeemmbbeerrssCCoorrnneerr

STOCKAUDITOR 15

Hea

ww

w.il

tsa.

co.u







Tomatin - Speyside MaltTomatin, a Speysside malt from Invernessshire, is the largest malt distillery in Scotlandwith a massive 23 stills. Not only is Tomatin distilled there but the Antiquary andTalsiman brands also have their home here.

Founded in 1897 it has a chequered but fascinating history. All good whisky begins inthe hills and at Tomatin the hills are older and wilder than most. Here deep in theMonadhliath Mountains the clear waters of Alt – na – frithe or Freeburn rise from therock and flow towards the distillery through peat and heather. This pure water is theraw material of Tomatin.

It is one of the last distilleries to provide housing for its staff. Some 25 families live onthe 140 acre estate often with whole families employed by the company in differentroles. The area and indeed the distillery are steeped in history. On their websitewww.tomatin.co.uk there are many interesting stories and legends noted. The areaaround is steeped in history being less than ten miles from the battlefield of Culloden ,Bonnie Prince Charlie sought shelter at nearby Moy before his epic flight across theHighlands and over the water to Skye. Major General Wade built a bridge across theRiver Findhorn adjacent to the present distillery during his pacification of the Highlands.

It is perhaps strange then that such a Scottish tradition has from 1986 been owned by aJapanese firm, Takara Shuzo and Okura, who have kept tradition with the history of thisfascinating distillery.

Their website www.tomatin.co.uk is well worth a visit.

RReelliieeff ffrroomm CCoolldd CCaalllleerrssCold (telephone) callers beware. Fromthe 25th June 2004 it will be an offenceto telephone a BUSINESS that hasregistered, with the TelephonePreference Service (TPS), its telephonenumber/s as not wanting unsolicitedbusiness to business telephone calls.

Once a telephone number has beenregistered with the TPS, it takes 28 daysto become an offence if you use it.

Useful web sites:

To register your business with TPSwww.tpsonline.org.uk/tps/Government guidewww.informationcommissioner.gov.ukTo check single telephone numbers(free)www.numbercheck.co.uk

TTiippppiinngg

IT DOESN’T PAY TO TAMPER WITH SPIRITSTThhee pprraaccttiiccee ooff ssuubbssttiittuuttiinngg cchheeaapp,, ssoommeettiimmeess bboooottlleeggggeedd,, ssppiirriittss iinnttoobbrraannddeedd ssppiirriitt bboottttlleess ffoorr rreessaallee iinn ppuubbss,, cclluubbss,, rreessttaauurraannttss aanndd bbaarrss iisskknnoowwnn aass ‘‘ttiippppiinngg’’ iinn tthhee ttrraaddee..

Tipping is illegal. In fact there are threedifferent Acts under which prosecutions canbe brought if a licensee is found to besubstituting. The Food Safety Act 1990, TradeDescriptions Act 1968 and the Trade MarksAct 1994.

The vast majority of licensees in the UK arelaw-abiding professionals who apply thehighest standards possible in the running oftheir business. However, there are inevitablya few rotten apples seeking to gain anadvantage by trading unlawfully and takingadvantage of unsuspecting consumers.

The spirits being used as substitutes for bigname brands are often own-label or“cheapest on display” purchased from localretailers and cash and carries. Increasinglyillegal imports, where the excise and UKtaxes have not been paid, are being used.Rogue licensees ‘tip’ the cheaper spirit intobranded bottles, charge consumers theregular markup and pocket the difference.

Some publicans see this as an expected ‘perkof the trade’ not realising that theenforcement of the above Acts is carried outby Trading Standards and Environmental

Health Authorities of which there are over200 throughout the UK. Increasingly Customsand Excise are also getting involved whenthere is evidence of alcohol trafficking andredistribution for resale through the on-licensed trade. Recently there have been anumber of jail sentences for individuals whohave illegally imported and resold spirits.

Current penalties for substitution are a heavyfine and criminal record. The offence can alsobe reported to the local LicensingMagistrates. This reporting however willchange with the introduction of the newLicensing Act 2003.

In section 4 of this new act “relevantoffences” it makes particular reference tolegislation used to prosecute “tipping” andrelated offences. Any licensee prosecuted forsubstituting branded spirits, or any similar orrelated offences, will have to submit theirpersonal licence to the local authority, which

will then consider whether or not the offencealso merits temporary or permanentsuspension.

To support the Local Government authoritiesand to protect the consumer from thispractice the main spirit brand owners formeda Trade Association in September 1999 - TheInternational Federation of Spirits ProducersUK. – IFSPuK The Association has addedanother dimension to the work carried out byTrading Standards and Environmental Healthand has enabled them to check many moreoutlets for brand substitution. Statistics bearthis out. As a result of increased calling the“substitution rate”, the percentage of outletscaught substituting, has been reduced by halfto a national average of 4% and it is likelythat the 200 prosecutions per year and the“naming and shaming” in local press will helpto continue this trend.

“Passing off”is the practice of serving adifferent brand to the one requested.

To comply with consumer protection law,when an alternative product or brand is to besold to the one requested, the consumer mustbe notified and given the choice of acceptingthe alternative offered. If this does nothappen and the consumer is served analternative, without his or her knowledge,then this is known as passing off and isagainst the law.

The act constitutes an actionablemisrepresentation under the law of passingoff (passing off constitutes a number ofcommon law principals/case law), alsopotentially the Trade Descrptions Act 1968section 1 - the application of a false tradedescription and the Trade Marks Act 1994,section 10 - infringing a registered trademark.

It is therefore important that staff are awareof this and are instructed that if the brandordered is not stocked they must notify thecustomer before serving an alternative.

Spirits fraud is a serious crime andoffenders can be sure that all steps willbe taken to stamp it out.

STOCKAUDITOR16

www.iltsa.co.ukSSttoocckkAAuuddiittoorr

TTHHEE MMAAGGAAZZIINNEE FFOORR TTHHEE IINNSSTTIITTUUTTEE OOFF LLIICCEENNSSEEDD TTRRAADDEE SSTTOOCCKK AAUUDDIITTOORRSS IISSSSUUEE 5555 OOCCTTOOBBEERR 22000044

ISSN 1471 - 0471

In this Issue: Flat Rate VAT Scheme; KIilmanjaro; Price Marking regulations and much, much more!

Read how one of our members helped raise raise over £ 200,000! forScope - the charity for Cerebal Palsy

....... Full story Page 6

Chris & Di Swift handing over a cheque to members of ScarboroughLifeboat Crew. Full story on back page

MMoonneeyy LLaauunnddeerriinnggRReegguullaattiioonnss -- HHooww

tthheeyy eeffffeecctt tthheeLLiicceennsseedd TTrraaddee

The 2003 Money LaunderingRegulations apply to mostbusinesses in the financial sector,and the Money LaunderingRegulation (MLR) regime isdesigned to help ensure thatthose businesses which Customssupervise have systems in placeto prevent money laundering andto report suspicious transactions.

Money laundering is exchangingcriminally obtained money orother assets for “clean” money orother assets with no obvious linkto their criminal origins. It alsocovers money, however come by,which is used to fundterrorism.Many of us are familiarwith the terms and the broadworkings of the Act but how manyof us fully appreciate theirrelevance within the licensedtrade.

In the past many businesses haveassisted their customers bycashing third party cheques (ieone issued by an employer to anemployee or by social services)because there is no bank or postoffice in the area. BEWARE - ifthey want to continue this servicethey will have to register withCustoms and Excise or face apenalty of up to £5000. To receivea registration pack ring 0845 0109000. The current cost of thelicense is an annual fee of £ 100.MMaannyy ooff oouurr cclliieennttss mmaayy nneeeedd ttoobbee iinnffoorrmmeedd ooff tthheessee rreegguullaattiioonnss..


Favourite holiday destination‘ Canada ‘


Favourite holiday destination‘ Algarve ‘


[email protected]

Favourite holiday destination‘ Ilkley ‘


Favourite holiday destination‘ The Maldives ’


[email protected]

Favourite holiday destination‘ U.S.A. ‘


[email protected]

Favourite holiday destination‘ Skiing in the Alps ‘


Favourite holiday destination‘ Cornwall in the Sun ‘


[email protected]

Favourite holiday destination‘Prague’


[email protected]

Favourite holiday destination‘ Cape Town, South Africa ‘

STOCKAUDITOR2






[email protected]

As this is the ‘Stock Auditor’ themagazine for stock auditors I amtrying to make it as interesting as Ican for you all in your daily grinds.After nearly twenty years ofmembership I have to confess thatthere are many members who Iknow by name but I have not a cluewhat their interests are or what theylook like. That is improving steadily– at least I am now speaking tomany of you when I answer the

‘Institute’ telephone but I do think it is important to be able to put a faceto a name. . For the self employed amongst us it can often seem to be alonely profession and anything that brings us together and feel that weare not battling away alone has to be an advantage.

Consequently I have asked our two newest members to do a short introduction tothemselves. The dubious distinction of being the first goes to George Hook of Kent andTina Wood of Yorkshire. It is interesting to note that Tina works in the same County asmyself but I do not think we have ever met before. As you see both George and Tina areattending our training seminar later this month, which I am sure they will both find ofbenefit.

Questionnaires have come in thick and fast but there are still many of you out therewho have not returned their forms. Because we want to get as full a picture aspossible please do take a few minutes and let us know you views. I intend to correlatethem prior to the Council meeting in November and publish the findings in the nextedition of the magazine. From the hundred or so that we have had returned I ampleased to see that most of you are pleased with YOUR Institute but there are one ortwo comments that will be fully discussed and acted upon. This is your opportunity totell your Council what you think – please do not waste that opportunity.

On scanning quickly through the section on the magazine I note that there appears tobe two areas that you wish to be included – more information on up to date legislationand more feedback from members. The first is easy to provide as witnessed by thearticles on the flat rate VAT scheme and the latest guide lines on resolving grievances.The second point is down to yourselves – every editor for the last ten years haspleaded with you for articles.

We are conducting an experiment in this issue. One or two members have voiceddisquiet on the move to the RAC. To return to the AA will involve a substantial rise of atleast ten pounds per car. Email the [email protected] , telephone 01422 366633, orpost to the office with your views. If this is successful we hope to use this method ofdecision making in the future to let you have more of a say in the running of YOURInstitute.

As ever a sincere thank you to the many people who have in any way contributed tothis issue of the magazine. Deadline for the next issue is the 16th November !

HHeerree wwee aarree,, tthhrroouugghh aannootthheerrssuummmmeerr aallrreeaaddyy,, wweellll wwhhaatt wwee ccaallllSSuummmmeerr.. NNooww iinnttoo tthhee ffiirrsstt wweeeekk ooffSSeepptteemmbbeerr aanndd tthhee aauuttuummnn iiss wwiitthh uussaaggaaiinn .. II hhooppee tthhaatt yyoouu hhaavvee hhaadd aabbrreeaakk iinn aa rraatthheerr wweett aanndd wwiinnddyyhhoolliiddaayy ppeerriioodd..

I thought it might be the right time tomention the New Licensing Act whichwill be with us in a very short space oftime. Starting in 2005 it was plannedthat a transition period would take placefrom June 2004 for six months . Theresponsibility for issuing and renewing licences moves from the licensingjustices to the local authority (council). There will be two types of licenceinstead of the original one and next year, you will be asked to use your currentjustices licence to apply for

(1) a personal licence - which you can use anywhere and

(2) a premises licence which covers the pub itself and the way itoperates .

The personal licence and the premises licence will not be directly linked andyou will be asked to appoint a Designated Premises Supervisor on thepremises licence, who must be the holder of a personal licence . If you runyour own outlet that will be you, but if you employ a manager it should be himor her. It is I believe another facet of our trade which we should all have someknowledge of, as we often get asked by our clients what they should do aboutcertain things. It always looks good when you can answer any queries put to

you. A client of mine just last week said he had been to hislocal council offices and asked how they were coping ,

the answer he got was, “we are monitoring othercouncils to see what they are doing ” Nuff said !

I notice in the press that some “Barracuda Inns”units are to ban people wearing fashionable

Burberry clothing? Their reason being that thesepeople are the trouble makers in a certain

number of their Units. Leave your Burberryhandbags in the car boys ! What a load of

old codswallop.

Apparently you can now hire or buyyour own public house which canbe inflated in 20 minutes , €25.000 ,no rent to pay , buy your beerfrom wherever you want, sounds

good to me. I am not sure thepubcos will be too happy about it.







May 2005 12th - 14th 52nd A.G.M.




Membership Lists



OOFFFFIICCEE DDEETTAAIILLSS



HALIFAX HX2 ONP





FF EE LL LL OO WW SS HH II PP

STOCKAUDITOR 3

SSuummmmeerrttiimmee BBlluueess !!

Geoorrgge Giiles

STOCKAUDITOR4

Flat Rate Scheme ...simplfying V.A.T. for the small business

VVaattMMaatttteerrss

When the brochure came through with myV.A.T. return I must admit that I merelyglanced at it and put it to one side. Myaccountant, at first, was dismissive of thescheme and there the matter may haveended. However on clearing my desk one dayI came across the brochure and as anexercise compared my actual V.A.T. returnswith the proposed scheme. To my surprisenot only was there a clear saving but thescheme was obviously much simpler.

The scheme can help in a number of ways :-

> EEaassiieerr rreeccoorrdd kkeeeeppiinngg – no need toseparate out the gross, V.A.T. and net in youraccounts.

> MMoorree TTiimmee ffoorr YYoouu – less work doing thebooks so you can get on with running yourbusiness.

> FFeewweerr rruulleess ttoo ffoollllooww – no moreproblems about what ‘ input tax’ you can andcannot reclaim.

> PPeeaaccee ooff mmiinndd – less chance of mistakes,so fewer worries.

> CCeerrttaaiinnttyy - you will always know howmuch of your takings have to paid to HMCustoms.

You can apply to join the scheme if you expectthat your taxable turnover ( not includingV.A.T.) in the next 12 months will not be morethan £ 150,000. This should include most ofour self employed members. With theinformation that HM Customs & Excise haveon existing businesses they have set apercentage rate for each category ofbusiness. When you apply , and providingthat your choice of category is reasonable,your category will not be changed. Pubs forinstance have to apply a percentage of 5.5%of total inclusive turnover whilst accountantshave to apply 13 %.

At 13 % it would be extremely borderlinewhether the scheme would be beneficial tostocktakers. As we have to travel a greatdeal I applied for the ‘catch – all ‘ category of‘ business services that are not listedelsewhere ‘ which carries a rate of 11%.

The full list of categories is widely availableon literature or on their website.www.hmce.gov.uk. Once you have decided

what category you want to use applying,couldnot be simpler. There are few exclusions andprovided you have not been guilty of a V.A.T.offence or dishonesty within the last twelvemonths you will be accepted. Hopefully thatwill not exclude any of our membership.

One small point, once you have applied youmust wait for written confirmation before youcan proceed to use the scheme.Once youhave been approved you work out the V.A.T.you pay by multiplying your V.A.T. inclusiveturnover for the accounting period by your flatrate percentage.

Example :- If your inclusive turnover in theperiod is £ 20,627 and your flat ratepercentage is 11% the tax that you would paywould be £ 2,268.97. At the moment thefigures are entered onto the standard V.A.T.return form

Box 1 Enter the V.A.T. you owe ie £2,268.97 from the example above. The V.A.T.charged is at the prevailing rate and not theflat rate

Box 4 Normally left blank although youcan claim back V.A.T on a single capital assetcosting more than £ 2,000. Under the flat ratescheme you do not normally claim back V.A,T.as the scheme accounts for it automatically.

Box 6 Enter the whole V.A.T. inclusiveturnover figure i.e. £ 20,627 from the aboveexample.

Box 7 Normally leave it blank unless youhave claimed tax in box 4 when you will enterthe tax exclusive figure.For the other boxes, use the notes on thereturn form and fill them in as usualYou may leave the scheme at any time but youmust let the V.A.T. office know in writing. Ifyou leave the scheme, you cannot rejoin for12 months.

The percentage rates may of course alter ifthe V.A.T. Rates are ever changed but suchrates would be notified to you. I have nowcompleted two returns using the Flat RateScheme and have to say that I am very happywith it. I have also calculated the V.A.T.payments using the old system and can

confirm that not only are savings to be madebut the main saving is in time and effort.

Adjustment has to be made on your accountsin that you show your total sales inclusive ofV.A.T. with your flat rate percentage applied.For instance 100 plus 17.5 less 12.92 wouldmean your turnver being shown as 104.58.The expenses and purchases would be showninclusive of V.A.T.. This would have to be bornin mind when dealing with clients who are Flatrate based !

To those members who are not yet registeredfor V.A.T. there is an added incentive. FromJanuary 1st 2004, in your first year of V.A.T.registration, you can take a further 1% of theflat rate until the first anniversary of becomingregistered. I can well remember the dilemmaof whether to register for V.A.T. My onlycomment would be that I wish I had done ityears earlier – most of our clients arethemselves V.A.T. registered and ourexpenses can often be reduced.

If you have any further queries please see thelist of contacts to the side, your accountant oreven contact the Secretary.

EEvveerryy nnooww aanndd aaggaaiinn ssoommeeoonnee ccoommeess uupp wwiitthh aann iiddeeaa tthhaatt sshhoouulldd hhaavveebbeeeenn iimmpplleemmeenntteedd lloonngg aaggoo.. JJuusstt ssuucchh aa sscchheemmee iiss tthhee nneeww FFllaatt RRaatteeSScchheemmee ffrroomm HHMM CCuussttoommss && EExxcciissee.. PPeerrhhaappss iinn aann eeffffoorrtt ttoo ccuutt tthheeiirroowwnn wwoorrkkllooaadd aass wweellll,, mmaannyy ssmmaallll bbuussiinneesssseess nnooww hhaavvee tthhee ooppppoorrttuunniittyyooff ssiimmppllyy ccaallccuullaattiinngg tthhee VV..AA..TT.. dduuee aass aa ppeerrcceennttaaggee ooff ttuurrnnoovveerr iinnsstteeaaddooff hhaavviinngg ttoo wwoorrkk oouutt tthhee VV..AA..TT.. oonn ssaalleess aanndd ppuurrcchhaasseess.. AAss wweellll aass aasslliigghhtt ccaasshh ssaavviinngg tthhee sscchheemmee iiss ddeessiiggnneedd ttoo eeaassee tthhee pprreessssuurree aannddwwoorrrryy ooff pprreeppaarriinngg VV..AA..TT.. rreettuurrnnss..

IInnTThheeNNeewwss

STOCKAUDITOR 5




AppealAn appeal meeting - if required. After the meetingyour employer must give you their final decision.

Full details on wwwwww..ddttii..ggoovv..uukk//rreessoollvviinnggddiissppuutteess

Meet and discussA face to face meeting between you and your employer. Bothparties must be given time to consider the other’s complaintprior to the meeting, your employer must inform you of theirdecision and your right to appeal .

Put it in writingYou must put the reasons for your grievance in writing to your employer.Similarly, your employer must put the reasons for disciplinary action ordismissal in writing to you.

NNeeww LLaawwss ffoorr rreessoollvviinngg ddiissppuutteess IItt’’ss aass ssiimmppllee aass ......

11..22..33..

A new law is coming into effect on 11sstt OOccttoobbeerr 22000044 which will give you new rights andresponsibilities. If you have a grievance at work or are involved in a dismissal ordisciplinary situation, there is a mmiinniimmuumm 33 -- sstteepp pprroocceedduurree that you and youremployer MMUUSSTT follow before resorting to a tribunal .RReepprroodduucceedd bbyy ppeerrmmiissssiioonn ooff CCrroowwnn CCooppyyrriigghhtt DDTTii PPuubb 77339966

DDAARRTT PPLLAAYYEERRSS WWAANNTTEEDD !!

Following on from our Chairman’scomments one enterprising companyhas created an inflatable pub. Airqueeis also responsible for the first blow upchurch .

The structure is 40ft long, 19 ft wideand 22 ft high and can accomodatethirty customers as well as the allimportant bar. It can be erected in justten minutes with two small blowersand can be situated on any firm, levelsurface.

An internal aluminium frame can beused to support additional lighting,sound systems as well as acting as asafety barrier.

The pub, which can be hired, wasoriginally built to show the versatilityof inflatable buildings.

Although it has been said that you cando everything that you would in a realpublic house, smokers and dartplayers are in danger of letting thewhole pub down.

One definite advantage is that it is‘free from tie’ surely a greatadvantage in today’s licensed trade.

BBYY PPOOSSTT

There is an application form inside the front cover of the notice. This is all theinformation needed to approve you for the scheme. Post the filled-in form to theRegistration Unit for your postcode. These addresses are on their website at:

www.hmce.gov.uk/business/vat/sendregnderegvars.htm

If you are registering for VAT, you can enclose the form with your VAT 1, Applicationfor Registration.

BByy ee--mmaaiill

Download the scheme application form from:

www.hmce.gov. uk/business/services/vat-flat-rate.htm

Fill it in on your computer and send it to the e-mail address for flat rate schemeapplications:

[email protected]

Please send questions or correspondence to their National Advice Service.

BByy pphhoonnee

Call our National Advice Service on the 00884455 001100 99000000 . They can take yourapplication over the phone.

FFuurrtthheerr hheellpp oorr aaddvviiccee

The short leaflet ( see page 4 ) can only explain the main elements of the scheme. Forfull details of how the scheme works see Notice 733 ‘Flat rate scheme for smallbusinesses’, which is available online at:

www.hmce.gov.uk/forms/graphics/733.pdf

Flat Rate V.A.T SchemeHow do I apply ?

MMeerrggeerr tthhaatt AAddddss UUppPlans are being floated to create a singleinfluential body for accountants bymerging three organisations.

The idea is to bring together theChartered Institute of ManagementAccountants, The Chartered Institute ofPublic Finance and Accountancy and TheInstitute of Chartered Accountants ofEngland and Wales. The new body with200,000 members could be formed nextyear if approved by the governingCouncils. A new Royal Charter would besought.

Is this a case of Deja Vu !

TTrriippOOffAALLiiffeettiimmee !!..

STOCKAUDITOR6

II aamm wwrriittiinngg ttoo lleett yyoouu kknnooww tthhaatt IIaamm ssaaffeellyy bbaacckk ffrroomm mmyy aatttteemmpptt aattttrreekkkkiinngg uupp MMoouunntt KKiilliimmaannjjaarroo iinnTTaannzzaanniiaa.. II rreettuurrnneedd hhoommee oonnSSaattuurrddaayy 2266tthh aafftteerr aa ffuullll ddaayy’’ssttrraavveelllliinngg bbyy mmiinniibbuuss && ppllaannee —— aavveerryy ttiirriinngg jjoouurrnneeyy!!

On top of the fatigue of the climb, youwould think I would have been totallyexhausted, but the thrill and excitementof the trek for the charity, Scope, left mein a peculiar state of mind.

To explain - I now have over 50 newfriends - with whom I have shared alifetime’s experience. I have lived inrather primitive conditions, and achieveda personal summit of about 5250 metres(17000ft) — higher than Mt Blanc!

We have lived high above the clouds,literally, for many days, seen sights thatfew are lucky to see, battled against theintense cold and the exhaustion thatcomes with low levels of oxygen atheight. The rarefied air makes sleepingdifficult. The food was simple, toiletsbasic (hole in ground) or non-existent.

To see the glory of the stars at night aswe stood above the clouds, took awaywhat breath we had left. Childhoodmemories of star filled skies at homewere dimmed by the brightness ofAfrica’s sky at night. Millions of starsswarmed against the background of theswirling wraithlike Milky Way.

I have walked muddy, rocky pathsthrough rain forest, scrublands and onlunar looking landscapes, paths full ofrocks, alongside giant heather trees andgiant lobelias that look like huge cactii.Weeping mosses hung from trees,making eerie and magical forests,sparkling black crystals lay scattered onrusty clay paths. Strange animals wereseen from monkeys to rare and colourfulbirds, giraffes, bright painted lizards andstriped chipmunk looking mice.

My new friends and I have shared ourthoughts, our life’s problems, andencouraged each other through the dayswe shared. We also shared food,medicine, toilet paper, equipment andadvice. Our mutual ambition to go ashigh as we could — together.

Meals were taken together - simple farebut sufficient - like one big familiar familycoming together for a special occasion.No one stopped chatting - like long lostcousins. Served and cooked by ourporters, nothing ever tasted better. Fruitswith real flavour - sweeter than anyprepared and packaged desserts fromTesco’s - a royal finish to a peasant’smeal.

Sleeping on bunks in small huts orconcrete shed allowed no inhibitions orprivacy. Washing was seldom more thana splash of ice-cold water, more likely arub with a wet wipe. Because of thebasic untreated water, even teeth werenot cleaned too often.

The early wake up calls, the long slowuphill climbs, the ever changing heat ofthe sun after icy start and subsequentaddition or removal of layers of clothes toremain comfortable meant frequent smallstops that were welcomed for the reliefof the lungs; straining to gather enoughsuccour from the thin air.

The final day and midnight start to thesummit of the volcano from Kibo huts at4750m challenged everyone to theirlimits. Diarrhoea took it’s toll, altitudesickness felled the fit and strong,weariness and lack of energy madeothers turn back down the slippery ashslopes, trudging heavy shouldered likezombies to the shelter and cold comfortof the Kibo huts. Met by fellow sufferersof that emotional fatigue, doing their bestto lift very dampened spirits. Strong menand ladies sobbed as their chance toachieve the summit was meanly takenfrom them.

Those that by their determination andweary plodding made it to Gilman’s pointover rough rocky paths cried just asmuch as they that reached the top, thepain of getting there almost too great tobear.

Fewer still of the strongest andcompetitive went on further to see thevolcano crater, at Uhuru, returning, lonelyin their achievement, down that zigzagscree slope — sliding through the greyvolcanic ash as fast as they could toreach their friends below. The next twodays spent trudging those long - nowdownhill - paths and anticipating the longjourney home. Hearts lifted by the porterssinging as we left Horombo, then downjungle paths to Marangu Gate, heartssaddened passing several urchinsbegging for sweets or pencils. Signingout at Marangu felt that the worthwhileachievement was now part of history.Collecting the baggage from expectantporters and tipping them well made usfeel good too.

An interlude back at Kibo Hotel for a Galacelebration improved the mood, a chancefor a shower, to use a normal toilet, havea couple of drinks, buy some souvenirsand then to see local orphans dancingand showing acrobatic prowess, all toexciting drum rhythms, lifted us all.

A Welcome rest - still a long way to go !

Definitely not a Sunday Afternoon Stroll !Roger Corti M.I.L.S.A. , F.T.V.I.

TTrreekkTTooKKiillmmaannjjaarroo

STOCKAUDITOR 7

The defeat of England’s football teamsoon bought us down to earth, and tookus eventually to bed. Ahead in themorning, a journey across the plains ofAfrica, seeing all the poverty andramshackle mud huts and shed-likebuildings with rusty corrugated ironroofs, home to the local peoples; smallchildren sharing tasks of herding goatsand carrying heavy burdens, manydressed in bright red patterned Masaitraditional cloaks.

Besieged within the hot buses by eagersmiling tribesmen selling small carvings,beaded fancies and such, and barteringthrough closed windows gave all a freshview of the way we shop at home! Thenightmare of bureaucracy crossing theborders from Tanzania to Kenya left us allexcited and amazed at the differencesbetween African nations and us.

With one of the three small buses,needing to stop to repair the coolingsystem, our journey across the Serengetiwas delayed. The roads unlike at homeare full of huge holes, crumbling at theedges, edged by numerous small herds ofgoats, cattle and donkeys, all guarded byyoung children, and old men, all carryinglong thin sticks to prod and cajole thehungry animals who strayed as close tothe road’s edge as possible to findenough to eat.

In addition, traffic along the roadsweaved from side to side, unpredictably,to avoid potholes and uneven dips thatstrained the little effective suspensionthat remained. Huge old lorries pullinglarge trailers, all seemingly held togetherwith wire and string — and luck. Cyclistsinterspersed the traffic with large wide

loads of hay and such perchedprecariously, swaying slowly along thebroken crumbled road edge.

Our drivers , experienced as they were inthese conditions , left us in panic asthey overtook laborious trundling lorriesup hills, and then braking sharply to avoid“sleeping policemen” , rough lumps laidacross the road to protect pedestriansnear every small or larger village orgroup of mud huts. If this meant drivingone wheel off the road, than so be it.

For some, in the last bus, delayed inaddition by filling up with fuel, the race toNairobi in time to connect was a greaternightmare. Racing through the unlitroads, avoiding just in time the holes,swerving through armed policeroadblocks with heavy sharp metal-toothed tyre stingers, gave us allconcern. Through the outskirts of Nairobi,one could have imagined being in a war-zone as fires smouldered at the sides ofthe dust filled road and ancient lookinglorries, at all angles across the road. Ourdrivers pushing through, horns repeatedlypressed to warn others out of our way,

taking calculatedchances on a clearpassage by the time wereached the obstruction.People moving out of theway, just in time, likecrows on roads at home.

The airport at Nairobi ,something else! Queues,card filling, long waits,poor food and facilities,contributed to ourweariness. Last minutetoilet calls beforeboarding the luxury of

upholstered airplane seats and thepromise of home at the end of anothereight hours.

Sunrise for those on the starboard sidewas spectacular, deep reds, golden raysand cloud shadows over soft puffy whitemorning clouds locking us intouncomfortable gazing positions, unable tomiss a moment, reminding us of thesimilar moments at Horombo overlookinga sea of clouds hundreds of feet belowus, again with spectacular reds andoranges of sunrise and sunsets.

Flying into London early morningalongside the River Thames was equallyenthralling , seeing the Dome below us,Docklands, and all the bridges, busilytrying to pinpoint locations as we flewover , recognising the new magnificentmetal arch at Wembley, to be followed byWindsor Castle before we made our lastturn and sharp descent to Heathrow andhome.

Goodbyes sadly said, long held knowinglooks into new friend’s eyes, clutchinghugs, promises to meet again hopefullymade, we all turned around to the realityof loved ones meeting us, & travellingfinally to the comfort of our homes inEngland to explain, as if we couldproperly , where we had been and thesights we had seen.

Those friendships built in the previous tendays , confidently held but with anunderlying sense of reality opposing theirfuture, seemingly cast in iron for life,would give us strength when challengedin the future.

Never to be forgotten memories chokingus whilst we told of our travels andapparent hardships, knowing that wewould never feel the same again.

UUnnttiill tthhee nneexxtt ttiimmee......

There was even a wheeled stretcherfor the unlucky ones


STOCKAUDITOR8

In the last part of my journey I crossedthe English border for a quick taste ofWelsh beer at the Breconshire brewery –but there is more to come from theprincipality as I take a brief look at Welshbrewing.

With the exception of two longestablished breweries in the south, mostof the interest has revolved around theemergence of the small micros in the lasttwenty odd years.

The ‘old generation’ of Welsh brewersbegan perfecting their skills back in theearly 19th century. Various monasticorders had been offering hospitality tothe thirsty traveller since the MiddleAges, but it wasn’t until 1830 thatcommercial brewing began whenFelinfoel started brewing near Llanelly.Family owned and still working from theoriginal grade two listed buildings,* FFEELLIINNFFOOEELL is the oldest brewery inWales.Coal from mines in the area saw the rapidgrowth of heavy industry in South Walesand as a result many breweries sprangup in the region to supply the needs ofthe workforce. Of the many breweriesthat existed in the later part of the 19thcentury, *SS..AA..BBRRAAIINNSS (founded in 1882) is still successfully operating as a familyconcern in Cardiff. With the exception ofthe area around Wrexham in the northeast of Wales, beer was supplied frombreweries in the Midlands and north westof England.

Over the past 150 years some smallbreweries have operated, but thedifficulties of supply and demand over asparsely populated area resulted in manyclosures. The big national breweriessupplied the local need from their plantsin England but the ‘Beer Orders’ of the1980’s changed all that!

So it was then, that we saw the birth ofthe ‘new generation’ of small brewers.Let us travel across the principality tolook briefly at some of them.

In 1985, Ian Dale and Tony Brookshaw setup PPLLAASSSSEEYY BBRREEWWEERRYY, taking on themantle of traditional brewing in Wrexhamand the north east of Wales. Situated onthe Plassey complex, the brewerysupplies ales to 32 trade outlets.

The north west of Wales was, untilrecently, a ‘dry’ area mainly on religiousgrounds, so breweries are sparse.However, tucked away on the edge ofSnowdonia National Park in Waunfawr, isthe SSNNOOWWDDOONNIIAA BBRREEWWEERRYY, which wasopened in 1998. The tiny two-barrel plantis located in the pub – the house of thestation master for the Welsh HighlandRailway! A second outlet for thebrewery’s beers, bought by the brewery’sowners, is the Prince of Wales inCaernarfon.

The historic town of Caernarfon leads tothe Menai Bridge, the crossing to the Isleof Anglesey. Situated in a convertedoutbuilding of a farmhouse, the BBRRAAGGDDYYYYNNYYSS MMOONN BBRREEWWEERRYY, in the village ofTalwrn was started by Martyn Lewis in1999. A former stable now houses abottling plant. Organic Sosban Fach andall bottled beers are made without finingsand are suitable for vegetarians andvegans.

I return to the mainland where my minijourney across Wales continues southalong the wide sweep of Cardigan Bay toPentregat. BBRRAAGGDDYY CCEERREEDDIIGGIIOONN is a‘small craft brewery’ located in aconverted barn on Wervil Grange Farm.Opened in 1997 by Brian and Julia Tilby,the full-mash, five barrel plant uses MarisOtter floor malted barley with Challenger,First Gold and Fuggles hops. A range ofbottled conditioned ales, which are alsosuitable for vegans, is available in theadjoining brewery shop.

I head back now towards South Walespassing through the old County town ofCarmarthen and on to Llanelli, home ofthe famous old brewery at Felin Foelmentioned at the start of my journey.From here it is just a short distanceeastwards to Swansea – Wales’ secondlargest city. North of Swansea, atYstalyfera, the BBRRYYNNCCEELLYYNN BBRREEWWEERRYY

was set up in 1999 by Will and SandraHopton. Based in the cellar of the WernFawr Inn brewing was started by Will andpub regular Robert Scott. Will is a hugeBuddy Holly fan and all the ales brewedhave a Buddy Holly theme – even thebrewery’s name is linked as Bryncelyn isWelsh for Holly Hill!

My ‘whistle stop’ tour of Welsh micros isnow complete, with apologies to Welshreaders for its brevity. Perhaps I willreturn one day for an in-depth discoverytour!

* FFeeaattuurreedd iinn mmyy sseerriieess BBrreewweerriieess ooffBBrriittaaiinn

Returning to England I continue myjourney south through the shire countiesalong the Welsh border. Before 1966,travelling between the old Welsh countyof Monmouthshire, Bristol and the southwest of England required a long journeyalong the Severn Valley to a crossing atGloucester, but in that year themagnificent suspension bridge wasopened. The road and footway hang fromcables high above the river givingwonderful views of the estuary to thesouth and the Cotswolds and foothillsalong the Welsh border to the north.

The ancient Royal Forest of Dean lies inthe Western part of Gloucestershirebetween the rivers Wye and Severn.Designated the first National Forest Parkin 1938, the 27,000 acre forest retainsmany ancient rights and privileges fromits unique heritage as a royal huntingforest in Norman times. Both iron andcoal have been mined in the forest byfreeminers who were awarded thisprivilege by Edward I in gratitude forservice to the Crown. Freeminers have tobe born within the Hundred of StBriavels, be over 21 and have worked fora year and a day in a mine. They have amonopoly of the right to mine in theForest in return for a royalty payment tothe Crown. These rights still exist and areregulated by a Crown official called theDeputy Gaveller.

Reflecting the old mining traditions of theForest of Dean, FFRREEEEMMIINNEERR BBRREEWWEERRYYwas formed in 1992 in Sling nearColeford, site of the New Dunn Iron OreMine. In December 2000 the brewerymoved to its new home in Cinderford

Trevor Knight continues his journey across the country in search of the new breed of Britain’s brewers.PPaarrtt TTwweellvvee –– WWaalleess aanndd GGlloouucceesstteerrsshhiirree

CCOOOOPPEERRSS ((33..55%%AAbbvv))

A yellow gold,well balanced,light refreshing

brew with hops,citrus fruit and a

delicate sweetmaltiness turning

to a bitter dry finish.

OOLLDD AARRNNOOLLDD((44..66%% AAbbvv))

Named after thefounder of theoriginal 1800brewery. This aleis brewed to asimilar recipeused by Mr Arnoldin his ‘Strong Old Beer’. It is a ruby red alesweetish with malt bittering overtones andChallenger hops providing rich fruitiness.

MMRR PPEERRRREETTTTSS ((55..99%% AAbbvv))

A powerful stoutwith liquorice andchocolateburstingthroughout and along finish.Dedicated toArnold Perrett andCo who brewedon the same sitecirca 1860 – 1954.

II..KK..BB.. ((44..55%% AAbbvv))

Strong in multimalt flavours andvery wellbalanced toproduce rich fruitflavours of cherryand plum. I.K.B. –IsombardKingdom Brunel –is the latestmember of theWickwar family,introduced to help celebrate the opening ofthe brewery’s new home at the Old Breweryand engineered to perfection!

Join me next time when we visit a ‘shipshape’ brewery with a lot to ‘smile’about, taste some ales the Romanswould have been proud of and have aday out at the seaside!


STOCKAUDITOR 9

SSPPEECCUULLAATTIIOONN AALLEE ((44..88%% AAbbvv))

An aromatic chestnut brown, full bodied beerwith a smooth, well balanced mix of malt andhops with a predominantly hoppy after taste.

BBIITTTTEERR ((44..00%% AAbbvv))

The bench mark of Freeminer style brewing.Golding and Fuggles hops, locally grown atLedbury, abound in the classic beer. Light

biscuit brown in colour with a hoppy finish.

Other beers in the range include:

TTRRAAFFAALLGGAARR IIPPAA ((66..00%% AAbbvv))

Brewed in the traditional style of this historicbeer from the days when ‘ the sun never seton the British Empire’. Historically this beerwas made around 9.0% Abv and heavily dryhopped so that it would survive the longshipment to the Indian colonies.

DDEEEEPP SSHHAAFFTT SSTTOOUUTT ((66..22%% AAbbvv))

Not for whimps!! Packed solid with hops,malt and oats and possibly the darkest stoutof all time.

Freeminer’ s active policy on bottledconditioned ale persuaded the Co-op totake Goldminer, a version of a cask beercalled Gold Standard, as its first ownlabel, bottle conditioned offering.

Cradled in the picturesque Cotswold hills,the city of Gloucester has a rich historicpast – here you will find Romanfoundations, Victorian docklands and amagnificent Norman cathedral within thebustling city centre. Unfortunately, wemust press on with our journeysouthwards to visit the second of ourbreweries.

Midway between Gloucester and Bristolthe interesting Saxon town of Wotton-under-Edge lies in a fold in the Cotswoldhills. The 13th century market town hassome fine old buildings including a 14th

century school and a 14th/15th centurychurch.

A short distance to the south, themedieval village of Wickwar is the homeof our last brewery. The village lies on theOld Salt Way from Droitwich to Sodburyand was developed by the De La Warrefamily in the late 13th century. Theoriginal settlement was located aroundthe church with the main street, thepresent High Street, laid out around themarket place with uniform burgage plotsand rear access lanes. The High Streethas a fine collection of mostly 18thcentury fronted rendered or stuccoedhouses.

Master brewer Ray Penny took the bravestep of opening his own brewery on thesite of the Old Coopers shop in Wickwarin 1990 and the WWIICCKKWWAARR BBRREEWWEERRYYCompany was born.

Such was the success of the venturelarger premises were soon needed, Thebuilding that will house the new brewerydates back to 1860 and had been purposebuilt to house ‘The Arnold, Perrett and CoBrewery” whose brewing activities in thevillage were brought to a halt because ofthe large gauge railway that had beenlaid by one Isambard Kingdom Brunel! Inits heyday the original brewerywaterwheel not only supplied power forthe brewery but also electricity for thestreet lights in Wickwar making it the firstvillage in the country to have electricstreet lighting.

Wickwar produces traditional handcrafted beer from locally sourced

near the site of the last deep shaft minein the Forest which closed in 1965. The 40barrel plant produces cask and bottledales for markets at home and abroad.

Brewery boss Don Burgess is a muchtravelled man, promoting his ales in manycountries. All the ingredients he uses inbrewing though are produced within 30miles of the brewery – Don himselfvisiting the hop gardens to check forquality.

The beers produced by Freeminer aregiven names which reflect the richmining heritage of the area from whichthe brewery derives its name.

ingredients and Cotswold water. Thereare eight award winning beers produced,among which are the following:

STOCKAUDITOR10

BBuussiinneessssPPaaggee

5522nndd AA..GG..MM..13th & 14th May

2005

FFuullll ddeettaaiillss iinn nneexxtt iissssuuee bbuuttmmaakkee aa nnoottee iinn yyoouurr ddiiaarriieess

nnooww !!

After a meeting with ChiefExecutive , Tony Payne, I ampleased to announce a scheme forrecruiting F.L.V.A. members .Basic membership of the F.L.V.A.includes a comprehensive starterpack covering such diversesubjects as

- Money laundering Regulations- Advice from the Department of - Health with regard to the risk of

salmonella in eggs.- Employment law- Gas appliances

- Landlord and Tenant Act- Guidelines on contractors

working on licensed premises- Staff training and

responsibilities- Employment protection- Health and Safety Issues- Removal of asbestos- Maternity Leave - Disability discrimination- The role of the Stocktaker –

(as supplied by the ILTSA )- Ready to use Legal Notices- Risk assessment.

Tony has always recommendedusing qualified stocktakers andhas proved a good friend of theInstitute through the years.Membership of F.L.V.A. gives ourclients access to a great range offree help and advice which has

saved many members aconsiderable amount of money.Annual membership is £120.00plus V.A.T. - tremendous valuecosting less than the cost of apint. For every member that yourecruit and sign up you will bepaid a bonus of £ 50.00.

George Giles and myself will beattending their Annual Banquet inScarborough on 16th and 17thNovember. There is a host ofspeakers and it will give us achance of promoting the Instituteand what our members can offertheir membership.

Any members who want to join usare more than welcome. Pleasecontact the Secretary for details.

NNeewwMMeemmbbeerrss

STOCKAUDITOR 11

Allow me to introduce myself. Imust be one of the newestmembers of the ILTSA, having onlyjoined in July this year. My nameis Tina Wood, I am a 34 year oldstock auditor of 11 years, inOctober. I will be attending theILTSA training course in Ilkley nextmonth, where I will meet some ofyou.

There are probably a lot of youwondering why I have onlyrecently become a member of theinstitute, when I have been in thebusiness for 11 years. The answeris simple, my previous employer of10 ½ years didn’t require it. In MayI joined Kingsley AccountingServices, in Batley, wherebecoming a member was arequirement for the position.

I am looking forward to thetraining course, no matter howlong you have been in a job youcan always learn something new,that is what I aim to do. It isalways interesting to see differentways/views of doing the same job.

I am also looking forward tohaving some involvement with the

ILTSA, I can’t deny a certainamount of curiosity, due topreviously having no connectionswith it. What have I been missing?I hope some of you will be able toanswer this question for me inIlkley.

The course is local to me, havinggrown up in a pub in Otley, (only afew miles from Ilkley) now I don’tlive much further away. I am notstaying at the Craiglands, I’m tooclose to home to do that. Thedownside of this is that I won’t beable to have too many “social”drinks before heading off home,don’t want to loose my license.

That sums up how I have becomea member of the ILTSA. Lookingforward to seeing you in Ilkley.

NNiiccee ttoo mmeeeett yyoouu .............. TTiinnaa WWoooodd

REVOLUTIONARY BEER LISTFOR MICHELIN-STARRED RESTAURANT

The world of wine has been shaken to itscore by the news that one of London’sMichelin starred restaurants hasintroduced an extensive beer list to itsmenu.

Thierry Tomasin, general manager ofAubergine Restaurant in Chelsea, nowhas nine beers on his list ranging fromBritish classics such as WorthingtonWhite Shield and John Willy Lees HarvestAle, to more exotic brews such asGulpener’s Dutch witbier, Korenwolf; NewYork Brooklyn Brewery’s Chocolate Stoutand Belgium’s dark red cherry beer,Liefmans Kriek.

Thierry and his head sommelier (winewaiter), Jerome Merdrignac, already have420 wines on their list, with prices rangingfrom £20- £ 5,3O0 (Château Pétrus 1982) abottle and with a strong French bias.

Says Thierry: “ As a Frenchman and aformer sommelier, I am passionate aboutwine; but I have become converted to theidea that I would be failing my customers’if I didn’t offer them a well thought-outselection of beers as well. “

“I looked in particular to find beers, whichwould be good partners for our starters,cheeses and puddings. The response hasbeen excellent and we are enjoying theopportunity to offer our customerssomething which they are not expectingand which they are not often receiving inother restaurants.”

Thierry’s comments are mirrored byJames Cornewall-Walker, manager ofSearcy’s Barbican restaurant, whichbrought in its first beer menu this Spring:

“My own interest in beer has stimulatedme to make a beer list available toBarbican patrons. We have started small -just nine different beers - and we arefocusing on being British brewed, toaccompany our modern British diningexperience, nearly all offered in 33clbottles, so that our guests can trysomething new to accompany one of thecourses within their meal. Those whohave taken the plunge have all beenpleasantly surprised about how well thebeer choice has matched the dish. Beers

include Worthington White Shield, FullersGolden Pride and Meantime White and

Dr Paul Hegarty of Coors Brewers ‘BeerNaturally’ campaign comments:

“These inspired new beer lists show thatboth gastronomically and commercially itis important for Britain’s restaurants to

understand the potential of beer. Thereare beer styles now available in Britain tocomplement even the most demandingfood, including dishes like artichokes,chocolate or sushi, which are the historicenemies of wine. The age of beer lists onevery good menu is fast approaching.”

STOCKAUDITOR12

MMeemmbbeerrssQQuueessttiioonnssTTRRAANNSSFFEERR OOFF GGOOIINNGG CCOONNCCEERRNN --

VVAATT TTRREEAATTMMEENNTT OOFF RROOOOMM DDEEPPOOSSIITTSS

I will shortly be conducting valuations of stock andother items associated with the transfer of business oftwo separate hotels. Because of the time of year, bothbusinesses will have taken substantial payments inadvance for deposits on rooms destined to be filled withshooting parties.

While I am happy that VAT should not be charged onany items of the valuation, there will be two balancesappearing on my statement relating to room accounts,namely OUTSTANDING ROOM ACCOUNTS, which willbe charged to the purchaser net of VAT, and ROOMDEPOSITS TAKEN IN ADVANCE by the vendor, whichwill be credited to the purchaser (since the latter will beproviding the taxable supply of goods and services indue course) / but I am not absolutely sure of the VAT

treatment in this case.

Since a taxable supply has not taken place at the time of the businesstransfer, should these room deposits be credited as a gross sum? - Iwill contact the VAT Office before the day of transfer, but in themeantime hope that the ILTSA can provide a definite answer.

TThhiiss iiss nnoott aass ssiimmppllee aass iitt ffiirrsstt aappppeeaarrss.. TThhee pprroobblleemm wwaass cciirrccuullaatteeddaarroouunndd CCoouunncciill aanndd tthhee ffoolllloowwiinngg ppooiinnttss wweerree rraaiisseedd..

Extreme care must be taken in this situation. It is one thing to value stockthat you can physically see and quite another to value book values ofdeposits and outstanding accounts. It was felt that solicitors or accountantsare in a better position to handle this. However if you had specifically beenasked to act in this matter great care must be taken to accurately recordeach individual account and have both parties agree to your methods ofworking.

It was felt that the deposits should not have VAT applied as until the servicewas provided VAT would not actually be charged. However Customs andExcise have intimated that they feel VAT should be paid as soon as themoney is received. If the money has already been included in income, VATwould have been applied. It should be born in mind that the customer will belooking at receiving the full reduction of his deposit off the final bill.Consequently the full amount of the deposit should be passed on to thepurchaser with a note about whether the VAT had already being applied.

With regard to the outstanding accounts the gross amount should betransferred to the purchaser, which will in effect be an opening ledgerfigure. It should be made clear that VAT has already been accounted for bythe vendor. If treated as income VAT would in effect have been paid twice.

A call to the local VAT office to clarify the position will strengthen yourposition and any rulings made must be made clear to both parties.

Rather than merely listing newmembers I though it would be rathernice to ask them to provide a smallintroduction to themselves. Thedubious pleasure of being the first goesto George Hook. Two more newmembers are awaiting references andhopefully will be included in the nextedition

GGeeoorrggee HHooookk -- KKeenntt

I have been involved in theleisure industry in excess of 30years and have gained valuableexperience on the way. 6 years inthe Middle East and 3 years inGermany, the rest in good old UK,managing a diversity of facilitiesranging from large multi purposepublic leisure centres, throughprivate members clubs tocompany sports & social clubs,all of which had bars and orrestaurants.

This experience coupled with mythirst for solving problemsseemed ideal qualifications totake over a small stock auditingbusiness from Hazel Norrisbased in Kent. Hazel has movedto Austria with her Partner andyoung son to start a small guesthouse and to lead a healthier andless pressured lifestyle.

It is my intention to couple thestock auditing business withManagement and Health &Safety consultancy, which seemsto be working nicely.

I am looking forwarding toattending the ILTSA course inOctober.

NNeewwMMeemmbbeerrss


STOCKAUDITOR 13

AAccrroossss::--3. Cricket match5. Pancake mixture7. Too long for11. Spode ( anagram )13. German shepherd dog14. Poisonous fungus16. Agitation in prison18. C D Earl remixed in bed20. Amphibian lived in hall22. Fizzy water in carton I confiscated23. A flying cigar26. Solemn confirmation27. Lord Chancellor’s seat28. It’s on the cake30. Light purple shrub31. James Stewart was in it32. There are twelve of them33. Flowers in the - - - - - ( trilogy )36. Erects ( Anagram )38. Shock, horror a good result40. Is this month regal41. Time of celebration42. Press tears into unwanted visitor

Les Kerr F.I.L.S.A.

Thanks to Les Kerr for compiling thistopical crossword. Win a twenty five

pound voucher by being the firstcorrect entry to reach the editor:-

Chris Swift13 Moor Top Road

Norton TowerHALIFAX HX2 ONP

R C C C 0 CR A T A F I A C H I C O R Y

M N D R A A UM E U N I E R E M A S A L A

K E R D P LA I O L I S C R A M B L E D

N L C U G E RS O U R O R A N G E S

S N A R E R RC A R I B B E A N A C K E E

G A N C E TT U R N. I P T R A I L M I X

A A P S J L NT R E A C L E C U R A C O A

O N E N R L

IInntteerrnnaattiioonnaall AAppppeeaallHow to pour the perfect Guinness

- in Japanese

No correctentries for the

crossword werereceived for thelast issue - I donot think it was

that hard !

The good newsis that the prize

fund for thisissue has

increased to£ 25

DDoowwnn::--1. Scotsmen toss it2. Stock auditor to be4. Cream of the crop6. Writer of computer instructions8. Made in Holland ( Anagram )9. Japanese wine10. Active volcano12. Forbidden15. Liquid from fruit

17. Place where wheels could be goodfor you.

19. Old Nottingham pub ( 3 words )21. He took longer to write it24. Prominent object in the North East25. He did it in 80 days29. Fairy Tale girl34. He chopped up larches ( anagram )37. Hundred eyed monster39. Stiff felt hat or cricketer

VVVeehhiicclleeRReeccoovveerryy

STOCKAUDITOR14

It was a beautiful end to the day. We had hada wonderfully relaxing week in the caravan,just outside Brixham.The weather was thebest for some time resulting in most of oureating being Bar-B-Q alfresco style. I hitchedup the caravan at about 9.15 a.m. to make areturn journey of some 230 miles back to ourbase in London.

It was a Tuesday morning but the traffic wasquite heavy and after about 2 hours and 30miles later we were approaching Exeterservices on the M5 when I noticed a swift risein the temperature of the engine and thewarning light was flashing ‘STOP’. I cruisedgently into a parking bay and phoned the RAC.

“Hello, how can I help you” came the politereply (very encouraging start). After a fewpreliminaries he asked me for the Reg No ofthe car. “W511 ….)” I replied . “Ah yes sir it’sa Laguna isn’t it?” “yes” I replied. Well its notregistered with us you had better get on towhoever was supposed to register the car.Fuming I was just about to ring the SocietyHQ when I had an inspirational thought. Howdid the guy from the RAC know my car was aLaguna as he was probably sitting on top of amountain outside Bombay. ”What’s the carnumber Doreen?” “W551….” Came back thereply. “For Gods sake,” I replied, “That’s all Ineed, to find out after all these years that I ama dyslexic Stocktaker.” Armed with thecorrect Reg No and my membership card I recontacted my man at the RAC.

“We will have a patrolman with you within thehour sir”. Quite on time at 58 minutes andafter two calls assuring me he was on theway the Patrolman duly arrived. After acursory examination he said, “I think we havea hose-pipe gone Sir!” “Oh good” I said, “ Atleast its not a burst radiator then”. Then itcame ‘ The plumbers hiss’. That sharp intakeof breath that lets you know that this job isnothing that has ever been known to manbefore, and that it will take forever to fix andthe cost will be astronomical. “I’m sorry Sirbut it appears that the radiator is leakingbadly and I am not able to repair it. You willneed to go to a garage to get this fixed”.

Now my caravan is kept in South London and

I am based in Rugby in the Midlands. Decisiontime has arrived, do I get the van back toLondon or the car to Rugby? Since they areattached then they both go to the same place.Inspiration came from the RAC patrolmanwhen he suggested that I have the radiatorfixed in Exeter. Numerous phone calls and nolittle effort later, we discovered that it wouldbe impossible to find a spare radiator within 2days therefore we decided to go to Rugbywhere all spares were obtainable next dayand I knew the garages. A suitablebreakdown wagon was summoned, whichduly arrived within the hour at 2.30pm. The carwas loaded onto the back of the wagon, thecaravan secured behind and happy with theworld and fully satisfied that my fifty quidinvestment with the institute for breakdowncover had been well spent we set off forRugby.

As we were passing Bristol in that stretch ofmotorway, which is elevated, and wherethere are beautiful views over the Severnestuary, there was an almighty bang. “I knowwhat that is”. Said our driver, “my fan belt hasbroken. We will go to the next service stationand assess the situation”. ( This is great, thebreakdown truck has now broken down, butwe know what it is )! We arrived at MichaelsWood service station at about 4.30pm. Thedecision was made that we would be handedover to another company for further travelhome. About 20 minutes later we contacted bya breakdown company who although theycould not get us back that day would lend usa car to get home and if we left the car andcaravan at the service station they would pickit up later when a truck became available andget them home to us tomorrow. I explainedthat under no circumstances was I leaving mypride and joy on the parking lot nor was Iinterested in their offer. About 40 minutes laterwe were contacted by our RAC man andinformed that another company was on theway to us. About 30 minutes later I wascontacted by a man who informed that hewould be with me in 15 minutes, and was I ina gold coloured Renault. I told him that I wasand he could easily recognise me as I was thecar on the lorry park with the caravan behind

it. “What caravan?” came the instant reply.“The one I started out towing at 9.30am thismorning” I replied, “ it’s now 5.30pm and mypatience is beginning to wear thin”. The manassured me that everything was under controland that we would soon be on our way. Heduly arrived on the lorry park. He loaded thecar onto the truck in no time at all and thingsfinally seemed to be on the way at last. Thatwas until he tried to attach the caravan to thetow truck. “I’ve not seen one of these modernhitches before it won’t go onto the hitch”.

Without boring the pants off you, suffice it tosay that another truck was summoned and thewhole outfit was loaded and ready to go atabout 7.30pm. Then came the ‘piece deresistance’ of the whole day. “I didn’t realisethat you had a dog with you, I can’t take thatwith us, its against the rules”. Now my doghas been part of our lives for more than 21years. She is a cross between a Border Collieand a Labrador called Lucy. There is not a badbone in her body, and I was not going toabandon her on the side of the motorway foranyone. A heated discussion followed where Iestablished that it was a good job I hadn’t gotthe kids or, god forbid, the Mother-in-Law withus. The dog was loaded into the back of thebreakdown truck with us and we continued onour way home. We arrived without furtherincident at 10.45 pm. The humour of thesituation had passed me by this time and wewere now ready for our beds.

On reflection I wonder if we were wise tochange from the AA to the RAC ? Admittedly itwas some time ago when I had used the AAbut I found their in-house services bothprofessional and well organised arriving homewith caravan from Swansea in 5 hours frombreaking down. It seems to me that the RACpolicy of using contractors for all recoverywork leads to a pot luck situation when youbreak down after the patrol man has left.Whilst no doubt my experiences are uniquemy confidence in the RAC is not high.

YYoouu DDeecciiddee !!HHaarrrryy WWhhiitteehheeaadd FF..II..LL..SS..AA.. aasskkss ““ DDiidd wwee mmaakkee tthhee rriigghhtt

ddeecciissiioonn iinn cchhaannggiinngg ttoo tthhee RRAACC llaasstt yyeeaarr ?? ””

Our chairman, George Giles, hasalways strived to get the bestpossible deal, resulting in ourswitch to the RAC last year. Theservice should have beencomparable but as at least oneof our members has experiencedan inferior service . However toreturn to the AA will mean aprobable increase of £ 10 percar. WWhhaatt sshhoouulldd wwee DDoo ??Email, phone or post your replyto sseeccrreettaarryy@@iillttssaa..ccoo..uukk

0011442222 336666663333

SSeeccrreettaarryy’’ssCCoorrnneerr

STOCKAUDITOR 15

WWee hhaavvee hhaadd ttwwoo vveerrbbaall ccoommppllaaiinnttssffrroomm mmeemmbbeerrss ccoonncceerrnniinngg ppeerrcceeiivveeddbbrreeaacchheess ooff oouurr ccooddee ooff ccoonndduucctt..EEaacchh aanndd eevveerryy mmeemmbbeerr sshhoouulldd hhaavvee aaccooppyy ooff oouurr CCooddee ooff CCoonndduucctt –– eexxttrraaccooppiieess aarree aavvaaiillaabbllee oonn rreeqquueesstt ffrroommtthhee ooffffiiccee..

The disagreements seem to centrearound when a potential client can beapproached. I have thereforereproduced the relevant paragraphbelow.

A Member requested to carry out astocktake, whether on a regular basis or ona single occasion, must take all reasonablesteps to ascertain whether another InstituteMember is currently employed. If he finds,or suspects, this to be the case, he shouldonly accept an instruction to continue whenall the following conditions are satisfied:-

i. written instructions have been obtainedfrom the client confirming that the Memberis to carry out a stock check for anothermember’s client;

ii. failing this the Member must put inwriting confirmation of instructions he hasreceived from the said client.

iii. the other Member has been contactedfor permission to proceed, either verbally orby letter, suggested wording is as follows:-

“We have been instructed by the aboveclient, whom we understand you have beenworking for to date, to provide a stocktakingservice, and we trust that you have noobjections. Please forward to us anyrelevant information which will enable us toprovide a continuous service, indicating anyitems in your closing figures representingreturns to suppliers for which credit isawaited, any items borrowed or on loan”;

iv. the member previously employed hasbeen given the opportunity to be present ata stock check (unless specific instructionsto the contrary have been given in writingby the client).

The Code of Conduct is there for everymember’s benefit and I would stronglyrecommend everyone to refresh theirmemories as to its content.

OOnnee ffiinnaall ppooiinntt oonn tthhiiss mmaatttteerr ––wwee wwiillll nneevveerr aacctt oonn aa vveerrbbaallccoommppllaaiinntt,, aallll ccoommppllaaiinnttss hhaavveettoo bbee iinn wwrriittiinngg ssoo tthhaatt tthheeyy ccaannbbee ffuullllyy ddiissccuusssseedd bbyy CCoouunncciill..TThhaannkk yyoouu ffoorr yyoouurr aatttteennttiioonn iinntthhiiss mmaatttteerr..

WWee hhaavvee tthhrreeee tteelleepphhoonneess nnooww iinnoouurr ooffffiiccee.. TThhee ffiirrsstt oonnee iiss tthhee hhoommeepphhoonnee,, wwhhiicchh rriinnggss iiff tthhee cchhiillddrreennnneeeedd aa ttaaxxii,, aa llaattee ddiinnnneerr,, nnoo ddiinnnneerraatt aallll oorr mmyy mmootthheerr jjuusstt wwaannttss aacchhaatt.. TThhee sseeccoonndd oonnee iiss oouurrbbuussiinneessss pphhoonnee ssoommeettiimmeessiinnffoorrmmiinngg mmee aa cclliieennttss ddoogg iiss ddeeaaddssoo pplleeaassee ccaanncceell tthhee ssttoocckkttaakkeettoommoorrrrooww,, wwiillll iitt mmaakkee aa ddiiffffeerreenncceettoo tthhee ssttoocckk iiff tthhee cclliieenntt lleenntt 3366ggaalllloonnss ooff SStteellllaa ttoo tthhee wwoorrkkiinnggmmeenn’’ss cclluubb nneexxtt ddoooorr aanndd ddiiddnn’’tt tteellllCChhrriiss oorr ccoouulldd hhee ddoo aa vvaalluuaattiioonn oonnaa llaapp ddaanncciinngg cclluubb nneexxtt wweeeekk –– NNOO!!TThhee tthhiirrdd aanndd mmoosstt rreecceennttllyyaaccqquuiirreedd tteelleepphhoonnee iiss tthhee IInnssttiittuutteelliinnee wwiitthh tthhee ddiiddddllyy ddiiddddllyy rriinngg ttoonnee..

For the first two weeks when the diddlydiddly phone rang, I developed the shakesand came out in a cold sweat. What werethese mostly faceless stocktakers from allover the United Kingdom going to ask me?Would I be able to answer all theirquestions? Would they be able tounderstand my very broad West Yorkshireaccent?

Anyway after this initial or should I sayinitiation period, I now get quite excited(sad don’t you think!) when the diddlydiddly phone rings and feel that I havefriends all over the country and most doseem to understand my Yorkshire brogue.

Now, to the serious part. Since I took overas Secretary we have had numerousenquiries for membership of the Instituteof which four are now associatemembers. The training course next month

is filling upnicely and tenmembers aretaking part inthe refresherday and examin October.Next years’AGM has beenbooked at TheBosworth Hall

Hotel in Market Bosworth, Warwickshireand Chris and I, along with Trevor andBrenda Perrott had a very enjoyableSunday lunch there last week so we knowthe food will be excellent for May 2005.

And finally, I would also like to thankeveryone who returned the questionnaire,which you received in the August editionof “The Stock Auditor”. We found youranswers very informative, mostly pleasingand will be using your suggestions tobenefit the Institute in the future.

HHoowweevveerr,, tthheerree aarree ssttiillll aa lloott ooff yyoouu oouutttthheerree wwhhoo hhaavvee nnoott rreessppoonnddeedd --ccoonnsseeqquueennttllyy wwee hhaavvee ddeecciiddeedd ttoo lleeaavveetthheemm ooppeenn ffoorr aa ffuurrtthheerr mmoonntthh ssoo tthhaatt wweeccaann ccoollllaattee tthheemm,, aannaallyyssee tthheemm ffoorr tthheenneexxtt CCoouunncciill mmeeeettiinngg iinn NNoovveemmbbeerr aannddggiivvee yyoouu aa ffuullll rreeppoorrtt iinn tthhee DDeecceemmbbeerriissssuuee ooff tthhee SSttoocckk AAuuddiittoorr.. PPlleeaassee ddoo ttaakkeetthhee ooppppoorrttuunniittyy ttoo hhaavvee aa ssaayy iinn tthhee ffuuttuurreeooff YYOOUURR IInnssttiittuuttee..

CCooddee ooff CCoonndduucctt

FFEELLLLOOWWSSHHIIPP

Any members wanting to beconsidered for Fellowship at

the November Council meetingshould contact the office now.

EExxaammiinnaattiioonnss aanndd TTrraaiinniinnggCCoouurrssee

There are still one or two placesavailable for the forthcoming course tobe held in Ilkley from the 13th Octobercontact me for details if you would like

to attend.

MMeemmbbeerr’’ss BBrroocchhuurreess

We now have the updated lists ofQualified Members available. Please

give me a ring if you require any copies.

CCoonnttrriibbuuttoorrss

Many thanks to the members andothers that have made this issuepossible:-

Trevor Knight, Roger Corti, MikeMurdoch, George Giles, Les Kerr, Diane

Swift, Norman Clements, HarryWhitehead, Chris Walden, George

Hook, F.L.V.A., R.N.L.I., Greyeye,Stocktake U.K. & H.M.C.E.

Deadline for the December issueis 19th November

STOCKAUDITOR16

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StocktakeUKAdvert

Di and I recently made the trip toScarborough to hand over a cheque forthe £ 476 raised at this years AGM.Because it was out of season Isuggested that Di phoned the day beforeto make sure that the station would beopen. It was perhaps fitting that RNLIwas chosen as our Charity this year.Preliminary figures for June, July andAugust show that RNLI lifeboats werelaunched a total of 3,335 times despitethe wettest August on record.

On arrival we were greeted by fourmembers of the lifeboat crew. We thenwere taken on a very informative tour ofthe station. As with most lifeboats, boththe Inshore lifeboat and the All Weatherlifeboat are both named afterbenefactors. Everything is kept‘shipshape’ so that launching can beachieved with the minimum delay.

Scarborough Lifeboat station founded in1801 is the 3rd oldest in the country.Lifeboats based at Scarborough havebeen launched over 1100 times and havesaved nearly 600 lives. It is worth notingthat it costs £ 500 each time the AWL islaunched.

The Mersey class AWL based atScarborough, the Fanny VictoriaWilkinson & Frank Stubbs ( rather a

mouthful ) has been on station since1991. It has been launched 85 times andhas saved 26 lives. It carries a crew of 6,has a range of 142 nautical miles and atop speed of 16 knots. From the time thatthe crew members personal pagers areactivated it takes ten minutes to launch.The boat is kept in the station on acarriage that is pushed into the sea by apurpose built tractor that is able tooperate underwater for limited periods.The boat is kept in a state of constantreadiness for the next ‘shout’. The cabinis packed with the very latest in satellitenavigation, communications and state ofthe art technology. The boat is poweredby two engines each of which arecapable of bringing the boat back safely.

The D – ClassInshore Lifeboat,The John WesleyHillard, has acrew of threeand is used as itname implies

where the larger boat cannot operate. Itis launched with the aid of a powerfulquad bike. Safety is paramount and evenif one compartment is holed the boat canstill continue. It can be righted manuallyby the crew after a capsize. Its 40 BHPoutboard motor gives it a top speed of 20knots.

Every day it costs £ 274,000 to run thelifeboat service, none of which comesfrom the Government, it is all fromvoluntary contributions. For every £ 1that RNLI receives 80 pence is spent onequipment and a mere 3p inadministration. It costs over £ 400 to kitout each lifeboatman.

Our donation was gratefully received ,every penny is put to good use and willbe used at Scarborough, but as thefigures above show we left wishing it hadbeen more.

If you want to know more there is anexcellent site www.rnli.org.uk with linksto your local station – it is well worth avisit.

RR..NN..LL..II.. -- SSuuppppoorrtteedd EEnnttiirreellyy bbyy VVoolluunnttaarryyCCoonnttrriibbuuttiioonnss

Find out how to link to thepower of YELL.COM for a very modest outgoing!

www.iltsa.co.uk ISSN 1471 - 0471

In this Issue: Exam successes, Ivor Deficit, New Generation and much, much more !

Bosworth Hall, Market Bosworth, Warwickshire - 12th to 14th May 2005

Relax in a Grade II listed William and Mary Mansion, set in landscapedgardens in the heart of England. Friday excursion to Cadbury World

followed by a leisurely lunch with fun and games in the Gardens.

A limited number of MicrosoftService Pack 2 updates on a CD are available free of

charge from the secretary.

If you would like a copy, simplyemail [email protected] or telephone ( 01422 ) 366633

LLAARRGGEERR AANNDD SSTTAARRKKEERRHHEEAALLTTHH WWAARRNNIINNGGSS OONNTTOOBBAACCCCOO PPRROODDUUCCTTSSThe space devoted to health warningshas been extended to 30% /40% of thefront and back of the packet and thesewarnings are now printed in black on a white background. Many of the newwarnings refer to the damage smokingcauses to health and to specific diseasescaused by smoking. Others offer sourcesof support and information for thosesmokers who wish to quit.

From 31st December 2002, manufacturershave been required to produce newpackaging with these larger labellingrequirements, and no stock with oldwarnings can be sold from 30thSeptember 2003 (30th September 2004 fortobacco products other than cigarettes).

TTHHEE MMAAGGAAZZIINNEE FFOORR TTHHEE IINNSSTTIITTUUTTEE OOFF LLIICCEENNSSEEDD TTRRAADDEE SSTTOOCCKK AAUUDDIITTOORRSS IISSSSUUEE 5566 DDEECCEEMMBBEERR 22000044

I.L.T.S.A. Presence at F.L.V.A. Seminar and BanquetGeorge Giles and Chris Swift attendedthe FLVA seminar and banquet held inScarborough on the 17th November.

Many interesting speakers attended aseminar covering such subjects as thesmoking ban in Southern Ireland ( verytopical in view of the announcement theprevious day ), the Disability Act, Winemarketing, Responsible drinks promotionsand last but not least the Licensing Act of 2003.

Although primarily aimed at the licenseemembers of the FLVA it was veryinformative to anyone involved in thetrade. Flyers and member’s lists werehanded out.

52ND ANNUAL GENERAL MEETING

Chairman George Giles at the FLVA Banquet

Details in the flyer !

Norman Clements F.I.L.S.A.01491 [email protected]

Worst Christmas present :-‘ Belly button brush - for theman who has everything ‘


Worst Christmas present :-‘ Soap on a rope ‘


[email protected]

Worst Christmas present :-


Worst Christmas present :-‘Miniature remote controlled car ’


[email protected]

Worst Christmas present :-‘ Bic biro ‘


Worst Christmas present :-‘ Nothing - not even a card ‘


[email protected]

Worst Christmas present :-‘Grommit chair tidy’


[email protected]

Worst Christmas present :-‘ Pair of Argyll socks ‘

STOCKAUDITOR2

This magazine is published by the IInnssttiittuuttee ooff LLiicceennsseedd TTrraaddee SSttoocckk AAuuddiittoorrss. 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 2004

One advantage of combining the magazine with marketing and the secretarial officemeans that we can make economies by forward planning and an integrated approach.You will see that your 2005 subscription notices are included with the magazine. You will also see that subscriptions have been frozen for all grades. In order that yourInstitute can operate efficiently please do settle these with the minimum of delay. As in previous years they can be paid by cheque, standing order or by credit card. On receipt of payment a full VAT invoice will be issued.

Whilst many of our members seem to be kept very busy I am aware that it can be ‘a famine or feast’ situation and that other members are not so fortunate and arestruggling for work. Whatever your situation , please do consider the Yell.com scheme.This is by far the largest marketing exercise that we have ever undertaken but offers,for a very modest outlay, the opportunity to put your details before a large number of potential clients. Full details are on the flyer. Whatever your feelings are towardsthe internet it is definitely here to stay and we do need to use it to it’s maximumpotential. Please do support our Institute !

For those potential skiers amongst you there is a short report on progress with TUI (or maybe lack of it). Whilst it does seem to have been a long drawn out process thepotential for long term work for our members is huge and is drawing ever nearer.

The questionnaire conducted in August has been analysed and a full report appearslater in the magazine. Whilst most of you were very positive in your comments the few ‘ niggles ‘ or queries have also been addressed and hopefully resolved in the nearfuture. Some very good ideas were expressed in those sheets so watch this space.Many of you asked for more input from the membership in the magazine – that is verymuch up to all of you. My aim is to make the ‘ Stock Auditor’ something that you wantto read and be meaningful for you all, but to paraphrase our disclaimer ‘ The magazinewill only be as good as the articles submitted by you ‘.

I would like once again to sincerely thank all the contributors to the magazine. It isparticularly encouraging to see new faces ( quite literally ) in this issue but the oldstalwarts are also present Trevor Knight ( Who I believe has been in every issue for the last twelve years ) Mike Murdoch , Les Kerr and not forgetting our very own IvorDeficit. In addition our advertisers, who help keep the costs to a minimum, are certainlyworthy of your support.

Finally , I could have gone on much longer but it just remains to wish you all the bestfor the coming season, have a good break and lets hope that 2005 brings us what we allwish for and plenty of it.

Looking for an experienced Stock Auditor to cover Derbyshire area. Contact Less Kerr on 01332 833500 or 07976 884542

FFrroommTThheeEEddiittoorr Chris SwiftTel:- 01422 366633

[email protected]

AAss wwee mmoovvee rraappiiddllyy ttoowwaarrddss tthheeffeessttiivvee sseeaassoonn aanndd tthhee NNeeww YYeeaarr,,II hhaavvee ttoo ssaayy tthhaatt II llooookk bbaacckk oonn aa yyeeaarr tthhaatt hhaass bbrroouugghhtt mmiixxeeddbblleessssiinnggss ttoo tthhee ttrraaddee aanndd tthhiisspprrooffeessssiioonn iinn ppaarrttiiccuullaarr.. WWhhiillsstt22000044 hhaass bbeeeenn aa yyeeaarr ooff cchhaannggeeffoorr tthhee IInnssttiittuuttee,, wwiitthh ccoonnssoolliiddaattiioonniinn tthhee llaatttteerr ppaarrtt ooff tthhee yyeeaarr,, 22000055 iiss sshhaappiinngg uupp ttoo sseeee ggrreeaattpprrooggrreessss ffoorr oouurr mmeemmbbeerrss..

WANTED! – Experienced Stock Auditor


February Issue 57 ‘Stock Auditor ‘

March 17th - 21st Examinations andtraining Course

April Issue 58 ‘ Stock Auditor ‘

April Council meeting

May 13th & 14th 52nd AGM BosworthHall, Warwickshire




Membership Lists



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FF EE LL LL OO WW SS HH II PP

STOCKAUDITOR 3

Every so often when you go on holidayyou may come across a place orsomething that is quite unique.

Sometimes that could be a place or a object which is quite new to you. On the other hand it may well be afamous building that you have alwayswanted to visit . I have recently had thepleasure of visiting “BBuurrjj AAll AArraabb “ theonly 7 star hotel in the world , which is in the Jumeira district of Dubai in theUnited Arab Emirates . Situated on asmall man made island connected by a causeway - the hotel stands proudly next toit’s sister hotel ,TThhee JJuummeeiirraa BBeeaacchh, otherwise known as the “The Wave”. Bothooze the wealth they were built for. The most expensive room in “Burj” is £4,450.00/ 28,000 dirhams per night for a suite of rooms and the least expensive £880.00/5544 dirhams per night. Bothhave several restaurants of the highest quality , the fish restaurant in the wave is especially nice to dine in. Shopping malls where the rich and famous shop everyday are always busy . Afternoon tea is 165 dirhams ( £26.00) and believe me youare treated as well as any millionaire or film star . Kassim the concierge is a manwho watches his staff with a discipline long gone and sadly missed in most hotelsin our own country . They have been building in Dubai for 25 years and from whatwe are told they intend to build for another 25 years. The latest project is the Dubaitower , this will be higher than Kuala Lumpa’s Petronas tower ,when they finish it in 2007 and will stand some 1800ft high .

Coming back down to ground level, I have recently visited several of my outletswhere the leaseholders are complaining that they have had stock delivered whichis out of date. This is an old moan, but when you have five or six complaining it is worth noting. Reef seems to be the main culprit , especially the lime version, the pub company involved have washed their hands of it saying ‘ it is not theirproblem, and you should not accept out of date stock’. My answer to this is tothoroughly check everything coming into the outlet by a designated person and if

needs be, open every box. When the pub companies startgetting complaints from the draymen they may take notice, but

do not hold your breath.

We are now well into the Autumn of the year and I feel that so far the Institute has done well with all the recent

changes that have been made . We have recentlyfinished the training course and exams at the

Craiglands Hotel, Ilkley. While the course was not asfull as we would

like it to have been, I believe Steve Berry andhis

team were very happy with the quality ofdelegates we are now getting.

I am now looking forward to theSeasonal Festivities which are fastapproaching.

Holiday Memories

Geoorrgge Giiles

STOCKAUDITOR4

22000044QQuueessttiioonnnnaaiirreeAAnnaallyyssiiss

77 % of you thought that being a qualifiedstocktaker helped you obtain work whilst68 % of the membership did liase withother members. However 98% of thequalified members made use of theirqualifications on their stationery and to market themselves.

Whilst 54 % of you use the membershipservices such as the A.A. only 28% of youanswered yes to using the specialistservices. Many of you marked thisquestion with a question mark and so obviously we need to advertise theservices that we offer much better.

When we come to the quantitivequestions a simple point score systemwas used to obtain a percentage whichcan be used to measure progress. To the question ‘ Do you feel the Instituteoffers Value for Money, 23 thought it wasgreat value 50 good value, 39 it was O.K.but three members thought not really.Thankfully no-one thought it offered poorvalue. The maximum point score wouldhave been 575, we scored a credible 438 0r 76 %. On a similar question, Do you feel the Institute is well run ? 58 members thought very well, 35 thoughtquiet well, 15 satisfactorily but 4 thoughtthat it could be run better. Using thesame point score system with a maximumscore of 560 the Institute scored 483 or 86 %.

33.3 % of the membership attend A.G.M.sAs regards the magazine 29 thought itwas excellent, 51 thought it good, 30found it interesting but 2 members foundit uninteresting. The point score was 443or 79%. It was felt that there should bemore articles and information frommembers – something that has beenasked for by successive magazineeditors. Other requests were for currentupdates on legislation, useful websites,question and answers on stock auditingand of course more from the ever popularIvor Deficit. Hopefully some if not all ofthose requests will be dealt with in thecoming issues.

Questions 11 and 12 were fairly similarand not surprisingly the answers werevery similar as well. You expect the

Institute to give you status, support,information and security. SeveralAssociate members felt that we could domore in the way of support for newlyqualified members. This will bediscussed in some depth but theprovision of a ‘buddy’ service will beexamined possibly using the Regionalreps that we have in place. One or twoof you asked that ‘Taking Stock’ beupdated – this hopefully will be started inthe coming months in the format of a CD.

You were happy with the range ofmerchandise that is currently offered butyou do feel that the range should beextended to include badged fleeces andpolo shirts, allowance books and stockreport binders. We are also aware of theneed of providing something for theladies. The clothing issues have alreadybeen looked into and hopefully detailswill be in the February issue of the ‘StockAuditor’.

86 % of you wanted your name to beincluded in the member’s brochure and89 % wanted your name to be includedon the website database. With yoursubscription notices will be a tick box ifyou do NOT want to be included in theabove. Just over half of you ( 50.9% )would take part in a larger tradeadvertisement.

Whilst 73 % thought that the Instituteshould do more marketing on behalf of itsmembers, 79 % would be willing tocontribute to the cost. One scheme thatwe have looked at is to take nationalcoverage on Yell.com which shouldaddress some of the issues raised. Thisis dealt with in this issue.

Diaries, Calendars and Year Plannersseem to be a non starter with about 23 %of members expressing an interest. It isback to the drawing board on this butperhaps some form of sponsorship canbe achieved. Other methods of marketingwere explored, many of you favouring theInternet and programs such as Bar Boxin particular. 44 members stated thatthey would like to have a starter pack.When the new packs come out for 2005they will be sent out to you.

98 % of members would encourage non-members to join but surprisingly twowould not. No reason was stated for notdoing so. 73 % thought that Emailsshould be used more but one or twomembers were against it becomingcompulsory. Again rather surprisinglyonly 32 members or 29.3 % of therespondents felt that they benefited fromCorporate Membership of the B.I.I. withonly 26 members expressing an interestin B.I.I. short courses.

Whilst nearly everyone offered extendedstock results it was noted that a largepercentage of the membership offeredother services - Management Services( 30 ) Profit & Loss Accounts ( 30 ) Payroll( 28 ) and VAT and bookkeeping ( 45 ) .Only 45 carried out retail stockvaluations.

99.2 of the membership are now fullycomputerised but again a large numberof programmes are in use. 28 usebespoke programs, 16 use Stockmaster,12 Mandata, 9 PS Stock Auditor , 8Microstock, 6 for both Stockchek andStocktake UK, 5 Innkeeper and 2members use Sage.

91.5 % of respondents are self employedwith 71 % being VAT registered.

As I said at the beginning manythanks to the members whoresponded – your answers willhopefully be used by Council tofurther improve the services that weoffer our membership. Yourcomments are important to us.

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

Marketing Co-ordinator

First of all a very big thank you to the 115 members who took the timeto return their completed questionnaires. Fifty three fellows, fifty fourmembers but only eight associates took part in the survey. It is sixyears since the last survey and the Institute has moved on a lot sincethen. The lack of response from Associate members is perhaps a littledisappointing as they are the members of the future.

EExxaammSSuucccceesssseess

STOCKAUDITOR 5




In the recent examinations seven associates passed their exams and are now full members. I am sure that wecan all remember our own examinations and thought it would be nice to introduce one or two of the succesfulcandidates to you - very well done to all concerned.

I started my hotel career withTrustHouse Forte spending nearly 20years as a general manager, rangingfrom small country inns to busy towncentre conference hotels.

With all the changes within theindustry, I decided that it was time that I worked for myself. So nearlythree years ago I bought a francise,and became a Stock Auditor withStocktake UK Ltd, and have neverlooked back.

Having been at the sharp end for solong, I find it very rewarding when I am able to help a client with a problem I have experienced manytimes during my working life.

Now I am able to enjoy a fuller sociallife - the first time in many years - andtake an active part in my local RotaryClub, an association which I havebeen a member of for 20 years.

‘‘ DDoouubbllee RR DDaayy ‘‘As you know I recently attended a Refresher day and Examination at Craiglands on the 13th and 14thOctober.

If you are looking for a slogan forthe day, instead of Refresher Day, I would call it the ‘ Double R Day ‘because to me it was a RelaxingRevision Day, by this I meandelegates are under no pressure,they are invited to input their ownthoughts and ideas, pick up a fewtips from experienced lecturers, alldone in a relaxed atmosphere withthe aim of passing the entranceexaminations.

In conclusion if I am asked in thefuture by stock auditors ‘ is it worthattending ‘ I will have no hesitationin recommending what to me wasthe ‘ Double R Day ‘ …..

Mike ByrneStocktake UK West Midlands South

* I am pleased to report that Mikewas a succesful candidate in therecent examination !

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TTHHEE SSTTOOCCKKTTAAKKIINNGG CCOOMMPPAANNYY LLTTDD

DDaavviidd CCoorrrriiggaann MM..II..LL..SS..AA..I started working for Wolverhampton &Dudley Breweries in November 1975. InJanuary 1989 I became a stocktaker forthe company and left 10 years later inJanuary 1999 to become an independentstocktaker, after some 23 years servicewith W&DB.

I joined the ILTSA as an associate inNovember 2003, an opportunity I felt tofurther enhance my career as astocktaker.

In my spare time I am a football referee,something I’ve being doing for 17 yearsand I am currently Chairman ofWolverhampton Referees Association.

CCoonnggrraattuullaattiioonnss ttoo tthhee sseevveennssuucccceessssffuull ccaannddiiddaatteess iinn tthheeOOccttoobbeerr EExxaammiinnaattiioonnss

Paul Beech DerbyPaul Buckley CambridgeMichael Byrne EveshamDavid Corrigan WolverhamptonDavid Gould DoncasterGareth Richards LichfieldColin Scargill Bedford

A warm welcome is extended tothe following new members ...

John Davison NorthumberlandPhilip Johnson LondonAlan Youngman SunderlandRussell McKie EdinburghGeoffrey Turner Merseyside

SSTTOOCCKK AAUUDDIITTOORRRREEQQUUIIRREEDD

DDaavviidd GGoouulldd MM..II..LL..SS..AA..

MMiikkee BByyrrnnee MM..II..LL..SS..AA..

NNEEWW MMEEMMBBEERRSS

MMaarrkkeettiinngg!!

STOCKAUDITOR6

OOnnee ooff OOuurr MMeemmbbeerrss hhaass aa MMaakkeeoovveerr!! I was recently impressed by the ‘rebranding’ carried out by one of our members, Richard Macdonald.. I asked if we couldfeature it in ‘Stock Auditor’ to promote best practice. Aoife Reilly and David Brookbanks of Karol Marketing take up the story .........

As a company that spends all of itstime advising other companies how to add value to their business -Richard Macdonald Stocktaking hastaken some of its own advice byundergoing an extensive re-brandingcampaign recently.

The campaign has been initiated in order to breath new life into theexisting organisation, which wasabout to become a limited company.It was seen as a new start and isintended to work in conjunction with a widespread marketing and PR campaign.

The first step in this process was to give the company a totally newidentity, by creating a fresh newname. A large number of ideas werebrainstormed amongst Richard andhis marketing team, with the chosenname being the firm favourite fromthe outset. It is felt this name sums upvery clearly what the company doesand is punchy and memorable.

Now trading under the name RCMStocktaking Solutions Ltd, the nextstep was to create a logo to supportthe new name. A corporate designerwas consulted at this point, whocreated a choice of logos, with theselected one picked for a number ofreasons. It is felt this logo is sharp,eye catching and very modern. Thehuge benefit with the choice has tobe the fact that the blue circular logo

can be used in isolation of thecompany name, meaning it can beused in a wide variety of ways. Astrapline has then been attached tothis logo, adding to the wholecorporate identity. ‘Creating Wealththrough Effective Advice’, has beenchosen since it explains how thecompany adds value to businesses.The team want people to take a keymessage away from this strapline -not only does RCM StocktakingSolutions count your stock, but theyalso give you professional adviceabove and beyond this call of duty.These recommendation can then inturn, save companies a great deal of money.

“We have gone to great lengths to review our corporate identityensuring it was formed from our corevalues of integrity, collaboration andopenness”, said Richard Macdonald,managing director of RCMStocktaking Solutions. “The main aimhas been to ensure our key messageof added value is of paramountprominence, re-enforcing the quality,honesty and expertise our customershave come to expect from us”,commented Richard Macdonald- the driving force behind the whole re-branding campaign.

Richard Macdonald celebrates theexpansion of his business

Keith Holman and Richard Macdonald count up the money they save their clients!

PPrreessssRReelleeaassee

STOCKAUDITOR 7

Richard Macdonald is lookingforward to a bright future with thenew look.

“We have had very positiveresponses to our new image and weare delighted with the final result”,added Richard.

In the business for 7 years and withover 25 years cumulative experience,the team members of RCMStocktaking Solutions service someof the North East’s largest leisure and

sporting companies such as UltimateLeisure. RCM Stocktaking Solutionsprovides stock auditing services to a range of leisure- based clients.Strong emphasis is given to offeringadditional advice, which contributesgreatly to the overall success of theclient’s organisation.

With this re-branding complete, RCMStocktaking Solutions is set for abright and prosperous future for itselfand its clients.

Stockcheck Limited has vacanciesfor two experienced stocktakers.One position being with our Chesterbased franchise, and a second withour Head Office covering theManchester area.

Successful applicants would ideallyhave previous licensed tradestocktaking experience, andpreferably I.L.T.S.A. qualifications.

The position requires a degree offlexible working times, and a generalknowledge of I.T. skills would be anadvantage.

A competitive salary, with travellingexpenses, and 20 days holiday, isavailable to the successfulapplicant.

Applications in writing to :

Stephen Grantham M.I.L.S.A. (Hons )Stockcheck Limited3 – 4 Slaid Hill CourtWike Ridge LaneLEEDS LS17 8TJ

Tel:- 00111133 223366 99997755

www.stockcheck.co.uk

NNOORRTTHH EEAASSTT entrepreneur Richard Macdonald has expanded hisalready thriving business, RCM Stocktaking Solutions, to provide aninnovative consultancy service to the region’s businesses.

Richard’s expert stocktaking advice has already saved tens ofthousands of pounds for clients such as Ultimate Leisure and SpringsHealth Clubs. He is confident this new business venture will deliver thesame financial gain to many other companies in the North East.

Richard has big plans for the future of his business. “Within the nexttwo years we will have saved the region’s business up to £1million. Welook closely at areas such as staffing, purchasing, the sales mix, pricingand operations to provide some major cost-saving advice. We savedone client £30,000 per year in one hour of visiting his company.”

To celebrate the expansion, RCM has undergone an extensive re-branding campaign introducing a vibrant new corporate logo. RCMStocktaking Solutions is aiming to position itself as the leading licensetrade and business consultancy service in the region. The company’snew corporate identity signals a new direction and future for thebusiness.

“We have gone to great lengths to review our corporate identity ensuringit was formed from our core values of integrity, collaboration andopenness,” said Richard.

“It re-enforces the quality, honesty and expertise our customers havecome to expect from us. We have had very positive responses to our newimage and we are delighted with the final result.”

With this re-branding complete, RCM Stocktaking Solutions is set for a bright and prosperous future for itself and its clients.

Thanks to Aoife Reilly and David Brookbanks of Karol Marketing for their helpwith this article and the Press Release below!

FFOORR SSAALLEEA retired Institute member has the following for sale:

1 Keg Check1 Flexible Dipstick1 Reeves Hydrometer1 Institute manual

Would suit a member starting up or could even be used forspares. ££ 3355..0000 the lot!

Contact Ian on 0011770044 556633550088or 0077889900 441144553322

RRCCMM’’ss NNEEWW CCOONNSSUULLTTAANNCCYY SSEERRVVIICCEE WWIILLLLSSAAVVEE RREEGGIIOONN’’SS BBUUSSIINNEESSSSEESS ££11MMIILLLLIIOONN


STOCKAUDITOR8

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

PPaarrtt TThhiirrtteeeenn –– AAvvoonn && NNoorrtthh SSoommeerrsseett On this part of my journey we visit two ofthe country’s most famous towns and apopular resort at the mouth of the Avon.

Bristol, the largest city in the south-west,has played a unique and important role inEngland’s history. Once England’s secondcity, the prestige of Bristol is reflected insplendid architecture, a rich maritimeheritage and a wealth of attractions,beautiful estates and parklands. Thecity’s unique heritage spans manycenturies and in 1497 John Cabot theexplorer sailed from here and discoveredNewfoundland.

Bristol’s ideal location at the head of theBristol Channel enabled the expansion ofworld trade including, at one time, amajor part in slave trade. However, by the18th century silting up of the docksbecame a major problem and tradethrough the port began to decline.

The great Victorian engineer IsambardKingdom Brunel is responsible for someof Bristol’s best-loved features includingthe Clifton Suspension Bridge, the ironship S.S. Great Britain and Temple Meadsold station, terminus for the GreatWestern Railway.

Today Bristol is a large commercialcentre, one of the most popular cities forbusiness relocation and a major focus formedia industries.

The first of my featured breweries,Smiles, is located in a Victorian terrace inthe heart of historic Bristol.

Built on the classic tower principle,Smiles brewery uses traditional methodsand only the finest ingredients to brewfresh, natural, hand crafted beers.Smiles started full-scale brewing in 1978and has grown into a successfulindependent brewery which celebratedits Silver Jubilee in 2003. One pub isowned and 300 outlets are suppliedthroughout the UK.

A few miles to the east of Bristol, Bath isthe most complete and best preservedGeorgian city in Britain. It is also one ofBritain’s oldest cities, famous sinceRoman times for its warm mineralsprings. The creation of Bath as ashowpiece of Georgian architecture wasthe work of architect John Wood whodesigned Queen’s Square and the Circus

and his son, also an architect namedJohn, who designed Royal Crescent.Pulteney Bridge designed by RobertAdam spans the river Avon.

The City’s history began in AD44 when itbecame an important Roman settlementcalled Aquae Sulis or the Waters of Sulis.The springs originate in the southernMendips, collecting mineral salts on theway and reach the surface again at Bath.Early in the 18th century Dr William Oliverbuilt a bath house here for the treatmentof gout and his name is preserved in BathOliver biscuits. The Roman baths stand inthe centre of the town adjoining the 18thcentury pump room.

The Bath of today is a modern residentialtown attracting visitors from around theworld.

BATH ALES

Despite its name this small micro issituated on the fringes of Bristol. Twoformer Smiles brewers, RichardDempster and Roger Spickett-Jonesbegan brewing in 1995 by sharingbrewing equipment at HenstridgeBrewery at Wincanton on the Dorset-Somerset border. The two hoped to setup their business in Bath butunfortunately suitable premises neverbecame available- hence the Bristolrelocation. As with most micros thepremises were tiny and a 15 barrel plantwas squeezed into a small barn. Now the brewery has a purpose builtplant on a site on the eastern side ofBristol with an increased capacity of 50barrels. More impressively the breweryhas a small chain of pubs which startedin Kingsdown, Bristol with the purchaseof the Hare on The Hill. This was followedby the Hop Pole – the brewery’s first pubin Bath. Four more have since beenadded.

Smiles interesting beer profile includes:

SSMMIILLEESS OORRIIGGIINNAALL ((AABBVV 33..88%%))

A traditional WestCountry brew

created around thetime of the

introduction of hopsto the beer process.

A pale amber huewith a faint aroma of

Fuggles hops, this clear, balanced androunded ale leaves a subtle dry finish

and a thirst for more.

SSMMIILLEESS BBEESSTT ((AABBVV 44..11%%))

Traditionally brewedbitter using the bestmalt and Smilespure cultured yeast,results in an ambercolour with a maltytaste and a slightfruity finish, cut bythe gentle bitterness of Fuggles hops.

BBRRIISSTTOOLL IIPPAA ((AABBVV 44..55%%))

This fusion ofselected malts and

hops, Challenger andStyrian Golding

creates an ale of thefirst quality. The

addition of Fuggleshops late in the

brewing results in a delicate aromasensation on the tongue as befits a beer

fermented for the elite of the BritishEmpire.

HHEERRIITTAAGGEE ((AABBVV 55..22%%))

With an aroma ofmalt, chocolate andhops, this is amedium to fullbodied fruity ale, redbrown in colour witha lasting bitter sweetfinish.


STOCKAUDITOR 9

Bath Ales Logo – a running hare – isbased on the traditional hill carvingsfound in the West Country.

Bath brew three regular cask-conditioned ales.

Our last visit is to a popular coastal resorta few miles south of Bristol. Originally asmall fishing village, Weston-super-Mareis one of the principle seaside resorts ofthe West Coast. In the middle of the 18thcentury doctors began extolling thevirtues of bathing in sea water - KingGeorge III tried it in Weymouth in 1789 sosetting the fashion. The town has little ofhistoric interest but all the traditionalfeatures of a seaside town – piers,Winter Gardens, a marine paradeextending for two miles, several parksand a wide sandy beach. Good views canbe had across the Bristol Channel fromthe Iron Age fort at Worlebury Hill.

R.C.H. Brewery was started in the early1980’s at the Royal Clarence Hotel atBurnham-on-Sea and purchased by theDavey family in 1984.

In 1993 Graham Dunbavan was employedas a brewer and new beers weredeveloped by him and Paul Davey.Production quickly grew from five barrelsa fortnight to fifteen barrels a weekwhich was the maximum capacity of thebrew house.

New premises were found at a formercider mill in a hamlet called West Hewishnear Weston-super-Mare and a thirtybarrel plant was installed in 2000.

R.C.H. now supplies 75 outlets and theaward winning beers are availablethrough its own wholesaling companywhich also distributes for other smallindependent breweries.

HHEEWWIISSHH II..PP..AA.. ((AABBVV 33..66%%))This beer was named after the localvillage. A lightly-hopped bitter, palebrown in colour with a subtle sweetnessand fruity taste. Floral citrus hop aromaslast through to the finish.

PP..GG..SSTTEEAAMM ((AABBVV 33..99%%))

The first beer brewed on the new sitewith the new plant. The name comesfrom Paul Davey M.D. and GrahamDunbavan, brewer, and the Steam asthere was now a steam boiler to heat thecopper. This complex multi-layered alehas a floral hop aroma with some fruit.

PPIITTCCHHFFOORRKK ((AABBVV 44..33%%))

The name comes from the PitchforkRebellion of 1685 – the last Civil Warbattle to be fought on English soil. Yellow-gold in colour, hops predominate in a fullbodied taste which is slightly sweet andfruity. A class act!

II’’mm ssuurree tthhee eeddiittoorr wwoouulldd lliikkee ttoo hheeaarrffrroomm rreeaaddeerrss wwiitthh ppeerrssoonnaall eexxppeerriieenncceessooff ssoommee ooff tthhee bbrreewweerriieess aanndd bbeeeerrss tthhaatt IIhhaavvee ffeeaattuurreedd oonn mmyy ttrraavveellss oovveerr tthhee llaassttffeeww mmoonntthhss..

BBAATTHH SSPPAA ((AABBVV33..77%%))

This is a golden yellow ale brewedusing pale lager malt complemented bya dwarf variety of hop which imparts aprominent citrus aroma. It is dry withoutharshness, crisp and full flavoured withsome fruit and slight sweetness.

GGEEMM BBIITTTTEERR ((AABBVV 44..11%%))

Well balanced and complex, thismedium- bodied bitter is malty, fruityand hoppy throughout with a hint ofchocolate. Amber coloured, it is drierand more bitter at the end.

BBAARRNNSSTTOORRMMEERR ((AABBVV 44..55%%))

Rich in fruit with hints of chocolate, thisfull bodied dark ale derives itscharacter from deeply roasted malts. Itis a complex but deeply satisfying beerwith a dry finish.

STOCKAUDITOR10

WWoorrllddooffWWiinnee

It was Thursday 9th September 2004,our intrepid team had already touredaround three of Portugal’s southerlywine regions and our first visit todaywas to Casa Santos Lima, Quinta daBoavista, in the Estramadura regionwhich was our destination for thedays tastings.

On a warm & sunny day we arrived inthe Estremadura region of Portugaland the sub region of Alenquer. To theestate of Quinta da Boavista. ownedby Jose Luis Oliveira da Silva and hischarming wife Christine, a porcelainrestorer by trade.

The Quinta has 280 ha, sited on ahillside, some 150 metres, above thegentle slopes of the vineyards ofwhich 160 hectares (ha) are inproduction, including 45 - 50 ha ofvines up to 50 years old. Existingtraditional varietals like TourigaNacional, Trincadeira, Touriga Franca,Castelao are grown with internationalvarietals such as Pinot Noir, Syrah &Merlot. About 50 different varietalsare grown here with some still on anexperimental basis.

Wines are produced following a“sustainable agricultural” practicewhich involves the use of non toxicproducts, limited fertilisation and theencouragement of a green carpetbetween the vines - similar to that oforganic production. Each varietyharvested separately, some by handothers are trained for mechanicalharvesting. Interesting to note thatthe newer plantings are in anincreased density and narrowerspacing, not for increased quantity butfor better or improved quality wine.Managing the canopy and clonalselection has lead to the biggestquality difference, whilst reducing thebunches of grapes - a green harvest -leads to better quality of fruit.

We tasted some “must” samples ofthe 2004, notably the Fernao Pires - atouch of peardrops on a crisp

background, and the Pinot Noir - atouch reductive but quite natural atthis stage, good colour and focusedfruit.

The star wine, tasted at the winery, aswe had the opportunity before dinnerto taste the full range of wines, had tobe the TOURIZ 2002, available atOddbins. This was a blend of TourigaNacional, Touriga Franca & TintaRoriz, lovely dark ruby, very highvanilla nose and hints of autumnalberries gently enveloped with creamycoconut and caramel finish that wassilky soft and long. Other winesproduced from the Casa Santos Lima

include the Quinta des Setencostasand Quinta da Espiga, availablewidely.

On a sad note the vineyards ownLabrador, called Ali after the grapeAlicante Bouchet, died suddenly in theafternoon from a heart attack.

Next visit was to QUINTA deCHOCAPALHA whose wines areavailable from Corney & Barrow. Theestate as purchased in 1987 and isplanted with 45ha of vines, most ofwhich were newly planted and theirfirst vintage was 2001. Here we tasted5 wines including a Chardonnay ofimmense concentration andcomplexity from the new French andAmerican lightly toasted casks used.Along with a Tinta Roriz 2003 whichwas almost opaque and had thatlovely mouth feel of very ripe fruit.

The estate also has pears and apples,both are untreated with pesticides,and are harvested over a three weekperiod, being sold to thesupermarkets.

On to the next winery - QUINTA dePANCAS where we met one ofPortugal’s top wine makers JoseNeiva up in the vineyards. The intense

One day in the schedule of a wine educational visit -

Portugal

Partly fermented chardonnaywith yeast on the top

WWoorrllddOOffWWiinnee

STOCKAUDITOR 11

heat of the midday sun was cooleddown by the prevailing wind thatblows through the vineyards from thenearby Atlantic. Here we tastedanother 5 wines including the odd Vitalgrape variety, a new grape variety tothis region and one of high acidity, likeSauvignon Blanc but not as aromatic.

We were all escorted on our coachthrough the vineyards to see somenew plantings of a grape calledAlvarinho, to the dismay of the driverwho caught the underside on a rut andwe all had to disembark and walk backthrough the vines. Most enjoyablepicking and tasting the differentripeness within the bunches ofgrapes. Here the white grapes hadbeen harvested and the reds wereabout to be harvested within the nextweek or so.

Next was lunch the sort that started at1.30 with a selection of the local coldmeats and cheeses prior to the 1stcourse and finished several courseslater at 4.00pm after a parade of homemade sweets - five in total allpresented and served at the table - butwe only had another 2 visits in theafternoon!!

The next visit to QUINTA de PORTOFRANCO where the Pinot Noir grape isgrown at around 200 metres high andnext year will be the first harvest fromSyrah grapes. The emphasis herewas more on international grapesalthough a little Alfrocheiro Preto, agrape from the Dao region was alsogrown with great success.

The last visit sounded to be a dull co-operative COMPANHIA AGRICOLA doSANGUINHAL, but this was to beanother highlight of the day. Walkingamongst the vines, tasting from thesame bunch both ripe and unripegrapes seeing grapes sprayed withcopper sulphate, which leaves a blueresidue on the leaves but protectsagainst disease. For it was in thesevineyards that a member of our groupreceived a phone call from home tosay she had passed her Master ofWine exam, after several years ofstudying. No suitable fizz was to hand

but the estate rolled out their bestwines and the most memorable wasthe CASCO 2001, made from Castelao,Tinta Roriz, Carignan & Tinta Miudathis was the biggest wine of the day.Spending 13 months in oak casks thiswas an incredible wine balancingpower with complexity perfect acidityand very long finish.

We were next taken to the medievalwall city of Obidos to taste theirspeciality of a cherry liqueur,flavoured with a range of herbs andspices. Tasted along with a traditionalsmoked sausage that is barbecued atyour table in a dish that contains neatspirit. I tried the cherry liqueurflavoured with ginger, a uniquecombination and one that is hard to tryto imagine what went through themind of its creator !. I did not finishthat drink.

On to the Marriott Golf & Beach resortfor a quick wash & freshen up beforetrying the full range of wines. Each ofthe Quintas we visited today had onoffer over 40 wines before dinner.Each accompanied by the owner orwine maker we had met earlier in theday. We were allowed to have anywine from any producer with each ofthe 4 courses on offer. The firstcourse was a White Tomato soup,

garnished with girdled scallops andfinished with basil oil - fantasticcombination and great with an oakedAlvarinho.

We finally arrived back at the hoteljust before 2.00 am, and were due outagain at 9.00 am the following day tovisit the vineyards and Quintas of theRibatejo region, but tomorrow we onlyhave four vineyards to visit plus a galadinner, it can be tough but very, veryinteresting and rewarding.

Mike Murdoch F.I.L.S.A.

Wine Educator

Taking a CaskSample

Alan Brown reports on a strangesituation that he came across recently.On checking through a food stock hewas staggered to find that a kilogrampack of sliced ham had cost his client£ 3,237.30 . When he phoned to query

this charge he was amazed to be toldthat ‘ it must be right because that iswhat the computer says it is ‘ Doh !!

Thankfully the matter was soonresolved and the clientreimbursed but be warned do nottake anything for granted.

HHaammbbuusshheedd !!

STOCKAUDITOR12

IIvvoorrDDeeffiicciittDeficit Global Stocktaking p.l.c

SSTTOOCCKK AAUUDDIITT RREEPPOORRTT

For: North Pole Workshops For period:December

Dear Mr ClausFollowing this months stocktake there are several items that need your attention as amatter of urgency:

WWAASSTTAAGGEE: Not all waste is being recorded. We found teddy bears, dolls and stuffedzebras, all with missing limbs that had not been recorded in the wastage book. Thisrepresents a considerable amount of money at retail and should be addressed. Thepractice of attaching spare limbs at random to any quadraped is not to be encouragedas it leads to confusion amongst the customers.

SSTTAAFFFF CCOONNSSUUMMPPTTIIOONN:: The variance report shows a large deficiency in oranges andstripy candy walking sticks. We would recommend that staff are told that anyonecaught eating on duty will be subject to disciplinary action. It might be a good idea topurchase food specifically for the staff to eat but we would recommend that you avoidany reindeer based items.

HHYYGGIIEENNEE:: The practice of allowing pets to wander freely around the premises is not tobe encouraged. Even though they may have saved the day with their nose so bright,teeth marks in the bars of chocolate will eventually attract the attention of theEnvironmental Health Officer. The wearing of hats with bells on should be haltedforthwith and all beards should be covered up or shaved off.

WWOORRKKPPLLAACCEE SSAAFFEETTYY:: Most of the staff are vertically disadvantaged and as suchshould be given a proper working environment. Balancing on each other’s shoulders toattach the star on top of the tree is an accident waiting to happen. We wouldrecommend that all sections of the workforce are sent on a liason course to learn tointeract with each other. Elves and Pixies can get along together, they just need toaccept each other for the small people they are.

SSAALLEESS MMIIXX:: Analysis of the products sold reveals a bias on favour of the 0 – 12 year oldmarket. Whilst this section has in the past shown a keen interest in train sets and dolls,we would recommend stocking more alcopops and altering the food offering to includechicken nuggets. It may also be worth considering replacing musical boxes with agarage jungle drum’n’bass rap CD. Mobile phones are very popular with the under 5’snowadays and most pushchairs have a built-in DVD player.

OOVVEERRAALLLL TTUURRNNOOVVEERR:: There seems to be a concentration on the Christmas salesmarket to the exclusion of all other opportunities. Perhaps a happy hour or 2 for 1promo in June and a tie in with the next world cup would expand the marketingopportunities.

SSEECCUURRIITTYY:: We noticed that the business proprietor was absent for what is probably thebusiest trading night of the year. Whilst this is a holiday time, surely someone elsecould oversee external deliveries and not leave the premises unattended. We stronglysuspect that as soon as you were absent, a party was held and consumption of nettlewine and simnel cake was proceeding unabated. This is probably responsible for thelarge deficit this month. We regret to say that the wife of the proprietor was equallyresponsible in her encouragement of the staff by such announcements as “Now thatgrumpy old git has gone out we can get the sherry out”! and even worse. Theinstallation of a CCTV system may well prevent this in the future.

SSUUMMMMAARRYY:: Not a good result this month. By taking on board our suggestions we wouldhope you could reduce the deficit next time and improve the profitability of thebusiness. In the meantime, all of us here at Deficit Global wish you a happy Christmas& prosperous New Year and may all of your shortages be little ones.

P.S. Dear Santa – can I have a cheque please?

TTuuii UUppddaattee Progress has been very slow butI am happy to say that at last wehave something to report. Tomaintain consistency TrevorPerrott and Linda Arthur had afurther meeting with theOperations Director and theFinance Director to explain whatwe would need and indeed whatwe have to offer. The OperationsDirector has had someexperience with Stock Auditorsand accepts that they have aneed for our services. They havevery basic control systems inplace and so the first step is toimplement a full stock controlsystem. To this end TrevorPerrott, who ultimately will co-ordinate the scheme, and RonFoster will be traveling to Europebetween Christmas and the NewYear to carry out the first audits.Ron is going because of hisexperience of working on thecontinent. Between them Trevorand Ron hope to carry out threeor four audits and report back toTUI on potential problems andimprovements.

The next audits will probably beinto February , depending on thenumber required, but will be inteams of at least two. The mainproblem is that the client doesnot appear to know exactly whathe wants and what he can expectfrom us. Hopefully after the firstaudits they will see what we canoffer and we will get the fullgreen light.


STOCKAUDITOR 13

Thanks to Les Kerr for compiling thistopical crossword. No correct answersagain so win a forty pound voucher bybeing the first correct entry to reach

the editor:-Chris Swift


HALIFAX HX2 ONP

Christmas Crossword ! DDoowwnn

1. Usually nine points of the law3. Isolated6. Nationality and gender of steam train7. Vanity in big cats8. Goddess of love10. He did it while Rome burned12. Record made out of wood13. Lovely in shortcrust15. Goes on top17. Strongest commercial beer (16.9%)18. Run away – in antelope19. A football legend20. Fawlty21. Blackpools are lovely23. Santa’s cave24. Buddy at Christmas!31. –LTSA33. Waddling chocolate biscuit34. Reindeer 137. As a frappe40. With Donner & !!!41. Reindeer 342. A sip makes you lean43. Time of celebration45. Haley had one named after him47. 7% of the Irish barley crop makes this51. Not an original, in song only

AAccrroossss2. Transform Caths apricot4. White animal at jumble sale5. Half a shilling in pudding9. Greetings from the committee11. To plain, left to the individual

13. Honey wine14. Ups sticks at gig16. Looks around for paperwork22. Line on mighty river25. With batman at Christmas?26. Tree decoration

27. Ebenezer28. A wedding for one29. Tradesmen's qualification30. Indian Instrument32. Under the hat from the N E35. Reindeer 736. 'Sometimes' sold with a

business38. Brighton is one39. Female fox40. Firework to go with mash44. Fred Astaire was one46. Lingerie on bed post48. Christmas stage show49. Soaked before cooking50. Festive bird - alas52. Oatmeal breakfast53. Mixture used as money

RReeggiioonnaallRReeppss

STOCKAUDITOR14

Who are they ? What do they do ? How can they Help ?In the first of a series of articles the Editor starts to find out about the members behind the titles !

Hello,my name is MMaarrttiinn KKiirrwwaann, I am therreeggiioonnaall rreepp ffoorr tthhee RReeppuubblliicc ooff IIrreellaanndd,,and I have been a member of the I.L.T.S.Afor ten years now.

Having worked in the licensed andcatering trade for over 26 years, startingas an apprentice bar person,”that’s rightfolks it was classed as a trade back in theearly seventies” when you entered thetrade you had to do a 3 yearapprenticeship.

I won’t go into my work history in Irelandas none of you will be familiar with theestablishments I worked in.

In 1989 I moved across the water toEngland and I got my first position throughan agency to work with Ansells Breweryin Birmingham.

I returned home in 1994 and it took menearly 12 months to get my first client, I amvery well known in Drogheda havingplayed semi professional soccer andcaptaining my home town in the league ofIreland, and I felt that this went against mewith a lot of the publicans at the time.Being so well known they wouldn’t haveliked me knowing their weaknesses intheir managerial skills, also being a formermanager myself that’s how they wouldhave looked at me. I used to get askedhow I could do stocktaking, as I was onlya manager. This is where being a memberof the ILTSA helped me, as when Iqualified there were no doubts about myability to do a professional job.

I joined the I.L.T.S.A the same year, and Ipassed the exam in October 1997, today Ihave a nice little practice of 26 clients, Iwork 6 days a week averaging 2 stocksdaily mostly on site, and I am probably likea lot of fellow colleagues in that I am a oneman band, doing all the necessary deedsthat are needed to keep the businessgoing on my own. I lead a very serenelifestyle today with my wife and bestfriend Pauline, we have 4 adult children,and 7 grandchildren whom we love andadore very much. And by the way I agreewith you all I don’t look old enough to be agrandfather, both my wife and I are only 47years young, we have been married sincewe were 17, ““BBEE JJAAYYSSUUSS TTHHAATT’’SS SSOOMMEESSEENNTTEENNCCEE ““!!

It was one of those nice pubs where thesane people were safely locked up in theasylum and all the lunatics were drinkingin my pub.

Although it was a good grounding for meas regards to stocktaking, it was companypolicy for the manager to do a weeklyinterim stock take, and I realized that Iquite enjoyed doing the stocktake.

Although I wasn’t very fond of thecompany stocktaker, he was a companyman through and through, as I thoughtthen, but in hindsight he was beingprofessional in his position, although hedidn’t have a very nice personality abouthim.

I then moved to Manchester and took aposition with Hyde’s Anvil Brewery in oneof their flagship houses, it was a highvolume outlet and it demanded monitoringstock levels and controls, after 2 yearsthere I noticed I didn’t have theenthusiasm for the day to day demands ofpub management anymore after 26 years,so I concentrated on pursuing a career asa stocktaker, I started stocktaking everyother day in the pub to sharpen up on mycounting skills, and at that time I wasdoing the results manually on a calculatorwhich was good for getting a betterunderstanding of the basics of thestocktake.” So I suppose you could say Iam self taught”

Our second representative needslittle or no introduction - AAnnttoonnEElllleennddeerr ffrroomm KKeenntt --

I joined the Institute in late 1987 andpassed the exam in March 1988 (firstattempt I hasten to add). My experienceup to then was joining WhitbreadFremlins in Maidstone in the midseventies on the tied trade side - sort ofa ‘gofor’ for the tenanted and managedhouse area managers based in theoffice. A job came up in the managedhouse stocktaking dept. which I appliedfor and got. This was the start of what islikely to keep me going till I die!

In my opinion managed houses are thebest grounding to have in our business -the job is the same wherever you go asfar as paperwork is concerned allowingyou to hone your skills on the ‘count’ -

the most vital part of all.

After a few years (1982) withWhitbreads I joined a small firm ofBrokers, Stocktakers & Accountants inCanterbury where I broadened myhorizons and learnt about the rest oflicensed trade stocktaking, beinginvolved in Pubs, Clubs, Hotels etc.During this time I met my first & currentwife Jane as she worked in the accountsdepartment upstairs.

In November 1987 ( by this time heavilymarried and with the first nipper on theway) I joined a previous colleague inpartnership on a self employed basis.This lasted until April 1993 when weparted company and I was then on myown trading as Premier Stocktaking tothis day.

I applied for the honour of ‘Fellow’ in

March 1995 and was surprised to find itbestowed upon me having upset Bruceat many an AGM.

There have been several occasionswhen I have employed people andattempted to train them to do the job as Ido, but it would appear I have alwaysbeen unlucky and got the wrong‘muppet’. I pride myself on being aspecialist licensed trade stock auditorand will not entertain any other type ofstocktaking i.e. Retail.

This may sound very sad, but mygreatest claim to fame and a factthat I am unbelievably proud of isthat since my very first AGM atWaltham Abbey, I have nneevveerrmissed an AGM weekend ( andfully intend never to miss one! )

RReeggiioonnaallRReeppss

STOCKAUDITOR 15

Bookings are now being taken for theMarch 2005 Examinations and TrainingCourse. Held at the Craiglands Hotel,Ilkley, West Yorkshire between the 17thand 21st March 2005

We now have the updated lists ofQualified Members available. Pleasegive me a ring or Email if you requireany copies.

Many thanks to the members and otherswho have made this issue possible:-

Trevor Knight, Mike Murdoch, George Giles,Les Kerr, Diane Swift, David Gould, MartinKirwan, Anton Ellender Alan Brown, MikeByrne, Greyeye, Colin Scargill,Stockcheck,Stocktake U.K. & Ivor Deficit

Deadline for the February issue is

19th January 2005

AAllaann BBrroowwnn FF..II..LL..SS..AA.. RReeggiioonnaall RReepp -- SSccoottllaanndd (( SSoouutthh ))

I have been an Institute member for over 20 years 12 of which, I am proud to say , have been as a fellow. I alsospent 5 years on the council.

My career started as a trainee stock-taker at Usher Vaux Breweries in Edinburgh 1975.

1980-82 spent 2 years with Victoria Wine as a stock auditor covering Scotland and Northern England. In 1983 Ijoined Adstock Services in Edinburgh where I first came across Bruce Thompson and Steve Berry who jointlyran the business. In 1985 Venners took over Adstock where I spent five years as Assistant Business Manager

to Steve Berry for their Scottish Operation. 1992 to the present Ihave been a partner with Steve Berry at Calscot

Stocktaking.

I now mainly undertake liquor and foodstocktaking but have had plenty of

experience on the retail side, andcarried out some inventory work whilewith Venners.

I am married to Pamela who takescare of all Calscot’s administration ona full time basis. I have three children

Alan 18, Chelsea 8, and Gary 6. I am anavid supporter of Heart of Midlothian

Football Club and attend most games, Golf- Iplay with my son Alan — no contest though as

he is an 8 handicap and I play off 14.

One reason I have spent most of my career in stocktaking(other than the huge salary it attracts) is the fact that each day is totally different in relation to surroundingsand people that we deal with. There are lots of real characters and I enjoy dealing with each and every onethat comes along. I have had some great laughs over the years and recall one awful job near the Mull ofKintyre where I was suffering from an awful hangover. Bruce Thompson and Steve Berry had been toohospitable in the hotel bar the night before and the thought of counting small parts in a cold store room at theback of a garage filled me with horror. I offered my resignation later that day out loud at least three times toBruce who was working in the row behind me. Unknown to the rest of us Bruce had gone down to the harbourfor some fresh air without letting on and never heard me. However when he started from where he had left offwithin a few minutes it became apparent that he had spent a couple of hours that morning counting pigeonholes full of nuts, bolts and electrical parts that he had already counted the night before.

I have a lot to thank both Bruce and Steve for in helping me throughout my career and although Bruce and Ihave not always seen eye to eye, apart from The Wife he is probably one of the best bosses I have worked for.

Anton doing his renowned‘Ken Dodd’ impersonation at

an A.G,M

AAllaann wwiitthh CChheellsseeaa (( 88 )) aanndd GGaarryy (( 66 ))

CCoonnttrriibbuuttoorrssEExxaammiinnaattiioonnss

MMeemmbbeerr’’ss BBrroocchhuurreess

MMeemmbbeerrssPPaaggee

STOCKAUDITOR16

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co.u







StocktakeUKAdvert

MMaarrcchh 1177tthh ttoo 2211sstt 22000055

KKeennttAArreeaa

Stocktakingbusiness forsale in theKent area -

23 K T/ooperated on 3 to 4 days at

present. Would suit memberwishing to enlarge their own

practice or for starter.Good varied mix of clients !

Change of career forces salePhone Diane Gaiger for further

details on 01795 539142 or07989 749782

I came to stock auditing at a latestage in my career afterredundancy. I now wish it hadbeen much earlier. I work forBedford Borough Council doingstocktakes at five leisure sites.Catering stock takes are done attwo of the sites and there arevarious vending machines alsoincluded around the units.

I have been married for thirty fiveyears and have three grown upchildren. My hobbies includewalking, cycling, gardening andbeekeeping.

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stock auditor 2004 annual

Documents

quick trip

theshort trip

plannedlifeboat trip

school clem steve berry

business world

quick rendition

stephen grantham md

world of winethe table