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SECRETARYS NOTES

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ay I wish our members, and those connected with the show, a belated happy New Year. We were greatly saddened at the recent death of Hugh Lello. Hugh will be very greatly missed as Hon Director of the Showyard and our thoughts are with his family at this time. Another loss is former cattle section commentator, Sarah Rouse, who lost her battle with Motor Neurone Disease just before Christmas. She is a great loss to the show world. This magazine contains notice of the Association's AGM in the Pavilion Centre on Thursday 13th March at 2.00pm and the abbreviated accounts for the year ended 30th September 2013. As you will see, the Association experienced another successful year with a good surplus, allowing continued investment in the show and facilities. Full accounts are available from the office on request. The showground experienced a busy, varied year with the building of the new Exhibition Hall, overseen by manager Ben Luxton, and opened by our President Elect, HRH The Countess of Wessex in March. New events are constantly seeing the benefit of using the facilities. Itâ&#x20AC;&#x2122;ll host 750 primary school pupils in March at the Farm & Country Day, you can learn more on page 27. The 2014 Royal Cornwall Show (5th - 7th June) offers another actionpacked event. Equine and livestock prize schedules will be available soon and forwarded automatically to all 2013 competitors. Anyone else wishing to receive entry forms, should contact Myra Langdon on 01208 814489 or email; livestock@royalcornwall.co.uk. May I take this opportunity to remind members that subscriptions were due on 1st January with early renewal being much appreciated.

Christopher Riddle Secretary

■M arlene Pierson-Jolliffe (chair, centre) and Jim Tucker (president, left) of The International Association of Fairs and Expositions (IAFE) meet Christopher Riddle when they visited the showground in 2013.

The Americans are coming W

e look forward to extending a warm Cornish welcome to this year’s show to a large group of visitors from the United States of America. Our guests are all members of the International Association of Fairs and Expositions (IAFE) and involved in running agricultural shows and rural fairs across various parts of America and indeed the World. State and County fairs are the American equivalent, and arguably direct descendants, of the county and local shows we know and love in the UK. They are a serious business, running for up to two weeks with attendances often far exceeding one million visitors. The group will be attending the first day of the Royal Cornwall Show and spending a few days exploring some of Cornwall’s many attractions. They will also be visiting the Royal Bath & West and South of England shows as part of their UK tour, as well as taking in the sights at London and Bath.

Christopher Riddle, RCAA secretary, was delighted to accept an invitation from the IAFE to talk at its recent annual convention. “It was a real honour to be invited to talk at such a major event about the Royal Cornwall Show and the running of such shows in the UK. It is pleasing that the show’s long, proud history, distinctive atmosphere and reputation for quality extends far and wide.” The presentation encompassed the long history of the RCAA, which stems back to the formation of the Cornwall Agricultural Society in 1793. Christopher also provided a picture of how the show and the showground operate today and the challenges faced by such events in the UK. The IAFE convention attracted nearly 5000 people predominantly drawn from the USA, Canada, Australia and Asian countries and was held in bustling Las Vegas during December 2013. Apart

from numerous convention sessions and workshops the event encompasses a vast trade show, providing a showcase for many suppliers and entertainment agents from across the US. President of the IAFE, Jim Tucker, who is based at the headquarters in Springfield, Missouri, said. "Christopher’s presentation about the history and activities of the Royal Cornwall Show were one of the highlights of the 123rd Annual IAFE Convention. The photos of the beautiful Royal Cornwall showground he shared have IAFE members excited and looking forward with great anticipation to visiting the 2014 Show." Ahead of the IAFE visit Christopher concluded. “We are very much looking forward to welcoming our colleagues from America and elsewhere to the show, to enjoy its rich Cornish identity and commitment to agriculture. I am sure it will be a memorable highlight of their tour. I know that will be the case because I told them so!”

Hugh Lello MBE I

t was with great sadness that we learned of the passing of Hugh Lello MBE during December.

A lifelong career in agriculture began for Hugh, aged 17, when he joined his father, Edwin, on the family farm at Hayle. Even after retiring to Ashill Farm at Kehelland, Hugh firmly kept his hand in and continued to keep a large herd of South Devon’s. Hugh’s links with the Royal Cornwall Agricultural Association started when he began showing his beef cattle at the Royal Cornwall Show. Hugh competed with success at the show for numerous years. Notably winning supreme cattle champion with his South Devon, Crockers Favourite, at the 1993 show. It was perhaps an inevitable progression that Hugh should join the RCAA council in 1971 and became a grandstand steward at the show in 1974. He became Departmental Steward of Cattle from 1987 until being elevated to the position of Director of the Showyard in 1996. This was a role that Hugh fulfilled expertly. His successor will have a hard act to follow. Hugh was deservedly recognised for his lifelong service to the farming industry and awarded the MBE in the 2011 New Year’s honours list. Hugh was also heavily involved in the South Devon Herd Book Society. The Royal Cornwall Agricultural Association is hugely indebted to Hugh for his support and hard work over many years and extends its condolences to his wife, Jill and family.

■H ugh Lello MBE is presented to HRH Countess of Wessex, RCAA President elect, at the opening of the new exhibition hall in March 2013.

Farm diversification award open for business

pplications are being welcomed for the prestigious Duke of Cornwall's Award. The award recognises successful business diversification for enterprises run by Cornwall and Isles of Scilly farmers from their farm buildings or land. The 2014 winner will be presented with the perpetual Duke of Cornwall's Award trophy at the Royal Cornwall Show in June, along with a signed certificate and a £1,000 cash prize from His Royal Highness The Duke of Cornwall. The award was initiated by the Duchy of Cornwall in 2006 to recognise the teaching of traditional trades or skills, last year saw the emphasis of the award shift toward farm diversification. The 2013 winner, the first since the change in focus, was Launceston based Cowslip Workshops. The quilting enterprise run by Jo Colwill is based on the family farm and has grown to employ 17 people. The prize money was used to buy a display chiller for the cafe, which has developed as part of the business. Entries are welcomed from all sizes of business, full details and an application form for the Duke of Cornwall's Award can be downloaded from www. royalcornwall.co.uk. The deadline for applications is Saturday 1 March 2014.

in A cLAss of her oWn BY STEVE MICHELL

very rare cattle breed is making a comeback, thanks to a dedicated group of enthusiasts who have brought it back from the brink of being lost forever. Historically a well documented beef animal, the Riggit Galloway had become overlooked over the past century or so, but has thankfully once again become a regular sight on the cattle showing scene. Moving to the region ten years ago, Alison Bunning began farming 40 acres of ﬂood plain meadows in the Exe Valley north of Tiverton under a Higher Level Stewardship agreement. Finding her feet with Dexter’s before graduating to a small herd of Belted Galloway’s, Alison explains why she fell in love with the breed. “Riggit Galloway is such an attractive and distinctive breed, thanks to their shagginess and archaic colour pattern. Their gentle grazing habits suit our fragile land perfectly by churning it up just enough to encourage a wide range of ﬂowering plants. Thriving on this diverse mixture of species see’s the steers finishing in about 30 months on just grass and winter fodder." Alison’s two Riggit Galloway heifers, Dory and Dotterel, made their debut on

the regions showing scene during 2010, which saw them compete in the any other breed class at that year’s Royal Cornwall Show. It was the first time since the mid 1800’s that the breed had appeared in a cattle judging ring. Met with intrigue by spectators and a haul of rosettes, the duo have become regulars at agricultural shows in the West Country ever since. “The Royal Cornwall Show has always been one of our favourites, and we have had a moderate degree of success over the last few years. But mainly we go for the fun of showing, getting our lovely cattle out for people to see and spending time with friends in the cattle lines.” Adds Alison, who intends to once again compete for honours in the any other breed beef cattle class, with Millie Bennett aiming to wow the judges in the young handler classes. The resurgence of interest in the breed provides a more secure future, and perhaps Alison will one day face some competition from other Riggit Galloway’s. In the meantime, look out for them this June within the cattle section at the Royal Cornwall Show. For more information about the Riggit Galloway breed visit www.riggitgallowaycattlesociety.co.uk.

The royAL cornWALL shoW hAs ALWAys Been one of our fAvouriTes

■ TOP: Alison Bunning enjoying being part in the Grand Parade at the 2013 Royal Cornwall Show. ABOVE: The next generation to watch out for, Riggit Galloway heifer calves Hatherland Echo and Hatherland Eclipse.

royAL cornWALL & The greAT WAr

ince the Royal Cornwall Agricultural Association was established in 1793, the country has been involved in numerous armed conﬂicts. None has been more devastating, in terms of its human cost, than the First World War, which started in the summer of 1914. As we approach the 29 July, which will mark 100 years since the start of World War I, the 995,000 British soldiers and civilians that were killed and over 1.6 million that were wounded in action will be remembered. Cornwall very much played its part in this conﬂict, not only directly on the battle field, but also in our farmers’ fields, with the vital task in keeping our armed forces and the nation fed. The Royal Cornwall Show had its role to play in the war effort, not only in encouraging innovation and advancement within food production, but also in stimulating the supply of horses required for various roles on the battlefield.

The royAL cornWALL shoW hAd iTs roLe To PLAy in The WAr efforT As tensions grew, the War Office used the Royal Cornwall Show as a platform designed to encourage breeding of horses to suit military requirements. This tactic was used in previous war efforts and re-emerged at the 1914 show, held at Fowey, shortly before war broke out. The War Office sent four infantry and two cavalry horses to be displayed at the showyard to demonstrate to Cornish horse breeders the type of animal the army required. The army certainly had a great need, utilising over one million horses during WWI with few returning. More tonnage of fodder for horses was sent across the English Channel than weight of munitions. Despite financial concerns, due to subscriptions to various funds aiding the war effort, the Royal Cornwall Show took place at Camborne in 1915. The military once again attended the event and records show that 40 men were recruited for the local army regiment. At the show, for which a high level of livestock and

horse entries were recorded, Red Cross nurses collected £50, a sizeable sum at the time, towards their war related work. The RCAA’s annual report from 1915 noted among many deaths, that Captain T C Agar-Robartes, MP of Lanhydrock, a Vice President and 1911 show President, had been lost ‘on the field of battle’. The RCAA Council decided that no further shows should take place until peace was declared. Little did they know that it would not be until 1919 that peace would prevail and another show be held. RCAA members continued to make subscriptions through the war years to enable donations to be made to various war funds. The RCAA organised Cornwall’s efforts raising funds for the Allies Fund, by the end of the war a sum of £3,760 had been raised, which would equate to over £180,000 today. The fund was distributed to European farmers to rebuild after their land was decimated after becoming battle fields.

ommemorations will take place across the country this year to mark a century passing since the start of the Great War. It is fitting that the occasion will also be marked during the Royal Cornwall Show in June.

trenches. There will also be a quiz for young and old to test their knowledge. The group are holding a competition for children, asking them to visit the display at the show and bring a picture, story or similar that depicts WW1 to them.

The WW1 Living History Group, based at Launceston, will be bringing the history of the Great War alive at the show. The dedicated re-enactors will be building their own trench and demonstrating what life would have been like for civilians and soldiers from the Duke of Cornwall’s Light Infantry, the local regiment of the British Army.

Amanda Durden, from the WW1 Living History Group, hopes appearing at the show will help stimulate interest among the public to research their family history in relation to the Great War.

The group, who will even be camping out during the show, will be wearing the correct army uniform from 1914, describing how soldiers managed on their food rations and explaining the equipment of that period. There will be opportunity for young and old to try gas masks and shell jackets and have a go at putting on putties, a type of gaiter used to keep water and rats at bay in the

“We’d like to encourage those coming to the show to bring any WW1 memorabilia or photos along to show us and, of course, we’d also love to hear any stories that people may have.”

“Our main aim, in bringing this era to life, is to spark people’s interest and inspire them to find out more about their ancestors involvement in the war.

For more information about the history of the Duke of Cornwall Light Infantry visit the museum website www.cornwalls-regimentalmuseum.org.

■ The WW1 Living History Group will be re-enacting 1914 life as it was for DCLI soldiers at the 2014 Royal Cornwall Show

officiAL chAriTy ProfiLe: chicKs

HICKS aim is simple. It provides disadvantaged children from across the UK, including many areas of Cornwall, with a free respite break in the countryside and by the sea. CHICKS has two retreats at Tywardreath, Cornwall and Brentor, Devon. The children CHICKS care for come from a variety of backgrounds. Many have been abused physically, sexually or emotionally and live in poverty, or have been neglected. Others live in care or are themselves young carers, often bearing the extraordinary responsibility of caring for disabled or terminally ill relatives.

Christmas breaks were also held over the festive period.

CHICKS began in 1992, helping 25 children in its first year. Having celebrated their 21st anniversary in 2013 the charity has provided much needed breaks to 11,000 deserving children. CHICKS breaks run from March until the end of November. However, for the third year running, special

This year CHICKS hopes to provide a further 1,200 disadvantaged children with free respite breaks, with help from 600 volunteers.

Mick Ryan from CHICKS explains becoming an official show charity will bring many benefits. “Everyone at CHICKS is absolutely delighted to have been chosen as one of the official charities for the Royal Cornwall Show 2014. To be associated with the biggest event in Cornwall’s calendar provides us with a huge opportunity to not only raise funds to help more disadvantaged children, but also to raise the profile of our small, locally based charity. We are very proud that one of our two centres is in Cornwall”.

For more information about CHICKS visit www.chicks.org.uk or telephone 01726 817913.

sArAh rouse It is with sadness that we report the news that Sarah Rouse passed away on 23rd December 2013 after a long illness. Sarah commentated on the cattle section at the Royal Cornwall Show for many years until ill health forced her retirement after the 2011 show. A familiar face, and voice, on the show circuit throughout the country for many years, Sarah’s well prepared commentaries were always delivered with enthusiasm.

We take a look at local enterprises who are making the best of quality, Cornish grown and reared produce.

PAsTA from PAdsToW

he Watson-Smyth family, who farm at Tregirls, Padstow started making their own pasta from durum wheat grown on their land. Keeping things distinctly local, the grain is milled at The Cornish Mill & Bakehouse, winners of the 2011 Duke of Cornwall’s Award. The resultant ﬂour is then used for dough that is cut, in their Italian pasta machine, to make seven popular pasta types including spaghetti, linguine and conchiglie.

”Despite knowing nothing about it, I decided to buy some durum wheat seed. The first year I approached the crop focused on quantity instead of quality. The yield was great, but the quality terrible. The next year, I planted the seed thinly so the grains got a lot more sun. The results were fantastic and enabled us to create the pasta that we now sell.”

Being the only producer in the country completing the whole process from field to finished product, Charlie Watson-Smyth explains where the inspiration for the new venture originated.

The pasta is sold from Padstow Farm Shop, their own outlet based on the farm, where they also sell their own vegetables, beef, lamb and pork. The durum wheat ﬂour is also supplied to Jamie Oliver's restaurant, Fifteen Cornwall.

“As a farmer, I'm always looking for another challenge, it's what drives me. I started thinking what other products we could make to sell in our farm shop and I hit upon the idea of Padstow Pasta.

If you visit Padstow Farm Shop, you can might catch pasta being made or click www.padstowfarmshop.co.uk for more information.

Royal Cornwall Agricultural Association Summarised Annual Report 2013 Notice of Meeting

NOTICE IS HEREBY GIVEN that the ANNUAL GENERAL MEETING will be held at the Tregothnan Suite, The Pavilion Centre, Royal Cornwall Showground, Wadebridge, on Thursday 13th March 2014 at 3.30pm. AGENDA 1. To confirm the Minutes of the last Annual General Meeting. 2. Business arising from the Minutes. 3. Apologies for absence. 4. To receive the Financial Report for the year ended 30th September, 2013. 5. To confirm the appointment of the Auditors. 6. Election of President for 2014. 7. Election of President Elect for 2014. 8. To elect 12 persons to the Council to serve for the ensuing three years. 9. Any other business. C P RIDDLE Secretary The Royal Cornwall Showground, Wadebridge November 2013 Registered Charity No. 250312 ROYAL CORNWALL AGRICULTURAL ASSOCIATION MEMBERS OF COUNCIL 2013 - 2014 PRESIDENT Colonel E Bolitho OBE, Trengwainton, Penzance PRESIDENT ELECT Her Royal Highness, The Countess of Wessex, GCVO VICE PRESIDENTS His Royal Highness, The Prince of Wales, KG, KT Her Royal Highness, The Duchess of Cornwall, GCVO Her Royal Highness, The Princess Royal, KG, GCVO His Royal Highness, The Duke of Gloucester, KG, GCVO Her Royal Highness, Princess Alexandra, The Hon. Lady Ogilvy, KG, GCVO Lady Banham MBE, JP., Penberth, St Buryan, Penzance. Mrs Simon Bolitho, DL, Hendra Farmhouse, Tremethick Cross, Penzance. Sir Richard Carew Pole, Bart, OBE, DL, Antony House, Torpoint. J A Coode Esq., DL, Trebyan House, Lanhydrock, Bodmin. A D G Fortescue Esq., The Estate Office, Boconnoc, Lostwithiel. R J Gilbert Esq., Lancarffe, Bodmin. The Rt Rev Bill Ind, 15 Dean Close, Melksham, Wiltshire. Iona, Lady Molesworth-St Aubyn, DL, Pencarrow, Washaway, Bodmin. The Earl Peel, GCVO, DL, Eelmire, Masham, Ripon, N Yorkshire. The Rt Hon The Lord St Levan, St Michaelâ&#x20AC;&#x2122;s Mount, Marazion. Sir Ferrers Vyvyan Bt., DL., Trelowarren, Mawgan, Helston. (Vice Chairman). J P Williams Esq. DL, Tregullow House, Tregullow, Scorrier, Redruth.

P M Bickford-Smith Esq., Trelin, Chynhale, Helston. The Hon Evelyn Boscawen, DL, Tregothnan, Truro. Lady Carew Pole CVO, JP, Antony House, Torpoint. The Rt Hon The Viscount Falmouth, The Estate Office, Tregothnan, Truro. A M J Galsworthy Esq., CVO, CBE, FRAgs, DL, Trewithen, Grampound Road, Truro. Lady Mary Holborow, DCVO, JP, The Coach House, Ladock, Truro. E M L Latham Esq., DL, Trebartha Lodge, Nr Launceston. The Rt Hon The Earl of Morley, KCVO, JP, Pound House, Yelverton, Devon. P J N Prideaux-Brune Esq., Prideaux Place, Padstow. Lt Cmdr N J Trefusis, RN, DL, Tregew Vean, Flushing, Falmouth. F J Williams Esq., CBE, JP, DL, Caerhays Castle, Gorran, St Austell. J M Williams Esq., DL, Werrington Park, Launceston. (Chairman).

ELECTED MEMBERS

EASTERN DIVISION

WESTERN DIVISION

ELECTED AGM 2010 (Retire AGM Spring 2013) Mrs C M Andrew, Penwith, St Gennys, Bude. N J Bersey Esq., Predredda, 47 Morview Rd, Widegates, Looe. R Biddick Esq., Med-A-Way, Rumford, Wadebridge. C B Mutton Esq., Higher Coldrenick Barn, Helland, Bodmin. N Phillips Esq., Higher Bodieve, Wadebridge. P J Sobey Esq., The Long House, Lanseaton, Liskeard.

M Bowden Esq.,Woodcock Corner, South Drive, Tehidy, Camborne. A H Oatey Esq., Primrose Farm, Penstraze, Chacewater, Truro. C P Richards Esq., Splattenridden, Hayle. H M Richards Esq., Pine Hill, Tregony, Truro. M J Simmons Esq., Pencoise Cottage, Tregony, Truro. J S T Thomas Esq., Parc Bew, Messack, St Just-in-Roseland, Truro.

ELECTED AGM 2011 (Retire AGM Spring 2014) C B Arthur Esq., Grove Parc, Merrymeet, Liskeard. E Bowden Esq., Gwealavellan, Gwithian, Hayle. P W Hodge Esq., Pengelly Farm, Burlawn, Wadebridge. F J Dyer Esq., MBE, Penventinnie, Kenwyn, Truro. R G C Hancock Esq., Sudcott Park, Week St Mary, Holsworthy, Devon. R F Knowles Esq., Trink Farm, St Ives. J F Molesworth-St Aubyn Esq., Garden Cottage, Pencarrow, Washaway, Bodmin. R J Laity Esq., Lower Goneva Farm, 37 Wall Road, Gwinear, Hayle. R A Sloman Esq., Roscarrock, Port Isaac. J L Richards Esq., Trembethow Manor, Lelant Downs, Hayle. R Truscott Esq., Carnsews, St Winnow, Lostwithiel. K R Williams Esq., Magor Farm Cottage, Magor Farm, Camborne. ELECTED AGM 2012 (Retire AGM Spring 2015) C B Bunt Esq., Woodlands View, Loveny Rd, St Neot, Liskeard. J V Davey Esq., Kellywell, Station Road, St Mabyn, Bodmin. J W Eustice Esq., Treglinnick Farm, St Ervan, Wadebridge. P J Lobb Esq., Higher Bofarnel, Respryn, Lostwithiel. Mrs A Melhuish, Trewolland Farm, Liskeard. D Selley Esq., Stolford Rise, Exton, Dulverton,

W R Davey Esq., Little Trewirgie Farm, Probus, Truro. W D Elliott Esq., Boswague Farm, Tregony, Truro. H Lello Esq., MBE, (died 7 December 2013), Ashill Farm, Kehelland, Camborne. A L Pascoe Esq., Chy-an-Gweal,19A Hayle Rd, Fraddam, Hayle. M G Pryor Esq., Homefield, Perranwell Station, Truro. P W Pryor Esq., Rosemerryn, Perranwell Station, Truro.

ELECTED AGM 2013 (Retire AGM 2016) E G Bailey Esq., Plane, Werrington, Launceston. W Brent Esq., Brentholme, Linkinhorne, Callington. A R J Bunt Esq., Lampen Farm, St Neot, Liskeard. P E Roose Esq., Higher Hendra, St Teath, Bodmin. E G Sleep Esq., Copper Meadow, Trevadlock, Congdon Shop, Launceston. J L Stanbury Esq., Lady Cross Farm, Yeolmbridge, Launceston.

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

IRRESPECTIVE OF LOCALITY A J Brewer Esq., Trewince Farm, St Issey, Wadebridge. R Nancekivell Esq., Heatham Farm, Kilkhampton, Bude. A Lutey Esq., Trenithon Farm, Summercourt, Newquay. R Bettens Esq., The Perches, Rosudgeon, Penzance.

ELECTED AGM 2010 (Retire AGM Spring 2013) A J Geake Esq., Appleton-Lea, Tregorrick, St Austell. ELECTED AGM 2011 (Retire AGM Spring 2014) Mrs A James., Rosehill Farm, Alverton, Penzance. S L Edmond Esq., Penhallow Farmhouse, Ruan High Lanes, Truro.

ELECTED AGM 2012 (Retire AGM Spring 2015) P D Hardaker Esq., Penhayes, Old Hill, Grampound, Truro. B Trewin Esq., Middle Tremollett, Coads Green, Launceston. G W Tucker Esq., Tinney Hall Farm, Lewannick, Launceston. W Tucker Esq., Pinslow Farm, St Giles on the Heath, Launceston. ELECTED AGM 2013 (Retire AGM Spring 2016) E M C Bax Esq., Tregorden, Wadebridge. R H Osborne Esq., Ty-Gwyn, Trevenen Bal, Wendron, Helston. Mrs V G Daniel, Keepers Lodge, Trebursye, Launceston. M P Roberts Esq., Blable Farm, St Issey, Wadebridge. P Vincent Esq., Vincent Tractors, Fraddon, Truro.

BAGMA REPRESENTATIVES A Nicholas Esq., Cornwall Farm Machinery, Ludgvan Leaze, Crowlas, Penzance.

REPORT OF THE COUNCIL FOR THE YEAR ENDED 30TH SEPTEMBER 2013 REFERENCE AND ADMINISTRATIVE DETAILS Name: Royal Cornwall Agricultural Association Registered Charity No: 250312 Principal Address: The Royal Cornwall Showground, Wadebridge, Cornwall. PL27 7JE Patron: His Royal Highness The Prince of Wales KG, KT President: Colonel E Bolitho OBE, Trengwainton, Penzance. Council Members: Council consists of the President, President Elect, Chairman, Vice Chairman, Vice-Presidents and Elected Members. Their names are shown on pages 1 and 2. Chairman: J M Williams Esq., DL, Werrington Park, Launceston. Vice Chairman: Sir Ferrers Vyvyan Bt., DL, Trelowarren, Mawgan, Helston. Treasurer: R A Sloman Esq., Roscarrock, Port Isaac. Secretary: C P Riddle Esq., The Royal Cornwall Showground, Wadebridge. Director of Showyard: H Lello Esq., MBE, (died 7 December 2013), Ashill Farm, Kehelland, Camborne. Deputy Director of Showyard: R F Knowles Esq., Trink Farm, St Ives. Bankers: Lloyds Bank PLC, 7 Boscawen Street, Truro. Auditors: Francis Clark LLP, Chartered Accountants, Lowin House, Tregolls Road, Truro. Solicitors: Foot Anstey LLP, High Water House, Malpas Road, Truro. Surveyors: Smiths Gore, Lemon Villas, Truro. Investment Advisors: Quilter Cheviot Limited, One Kingsway, London.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is an unincorporated association created under a Trust Deed dated 30th December 1926, but originally established in 1793. Elective process The President, President Elect and the other Elected Members of the Council shall be elected at the Annual General Meeting. The other Elected Members of the Council consists of 48 members, 18 drawn from the Eastern Division of the county, 18 from the Western Division and 12 irrespective of locality. One third of the Council shall retire by rotation each year, and be ineligible for re-election for one year. To be eligible for election a candidate must have paid his subscription when due, for two consecutive years and must be proposed and seconded in writing by two members of the Association, with the nomination forwarded to the Secretary by 1st September. All other positions are determined by the Council. The Council are also the trustees for the purposes of charity law Induction and training of COUNCIL MEMBERS New Council members have normally previously acted as show stewards for a number of years, gaining knowledge and experience of the running of the show. They are provided with copies of the minutes of previous relevant meetings and with training publications as published by the Charity Commission. The large number of Association Council members also provides an ideal mentoring body for new members. Organisational structure The day to day operations of the Association are overseen by the Secretary, with the assistance of a small team of staff. The Secretary is supervised by the Officers, consisting of the Chairman, Vice Chairman, Treasurer, Director of Showyard and Deputy Director of Showyard. The Officers of the Association report back to the Council, via the General Purposes Committee. The charity has also set up the Prize Schedule Committee, Judges Selection Committee and Investment Sub Committee, who also report back to the Council. The Council consists of the President, President Elect, Chairman, Vice Chairman, Vice Presidents, Treasurer, and Honorary Director of Showyard, such representatives appointed by the Council and up to 48 Elected Members. Risk management The Council acknowledges their responsibility to assess and manage the risks that the organisation faces and to review them at least annually. However, such systems can only provide reasonable and not absolute assurance against errors, fraud, operational failures and the impact of external events. Council have considered and identified major risks facing the charity and the establishment of controls to mitigate them. A risk register has been established and was approved by the Council on 3 December 2002. During the year the risk register was reviewed and updated. The latest update was approved by the Council on 21 March 2013. OBJECTIVES AND ACTIVITIES The Association is established: (a) to promote agriculture, horticulture, forestry, conservation and industry for the public benefit (in particular but not exclusively in the County of Cornwall); and to improve and advance them in all their branches and in all trades, crafts and professions with them in an exclusively charitable manner. (b) to advance science, research and education in connection with agriculture, horticulture, forestry, conservation and industry for the public benefit; and (c) to promote the improvement of all forms of livestock and the prevention and eradication of diseases in all forms of livestock. The Association’s offices are at the showground. The Association has ten regular members of staff. They are assisted by part-time staff and outside contractors during the busy periods leading up to, during and immediately after the Royal Cornwall Show. When planning the Association’s activities for the year the Charity Commission’s guidance on public benefit are borne in mind by the Council. Review of objectives for the year and the strategies to achieve them Objective - To successfully stage the 2013 Royal Cornwall Show with a continued strong emphasis on agriculture (including livestock), horticulture, forestry, conservation and related industries, including their improvement / advancement in terms of science, research and education. Strategy - The use of well-established structures and systems developed over a significant number of years and continued close relationships with a wide range of related bodies (i.e. Breed Societies etc). Objective - To further develop the Royal Cornwall Showground for the benefit of those using it. Strategy - A continuing development programme which for 2013 included the completion of the building of a new Exhibition Hall and Milking Parlour to provide improved and extended facilities for exhibited cattle and for other events staged on site. The new hall was officially opened by the Association’s President Elect, HRH The Countess of Wessex on 21 March 2013. Further projects during the year included the re-roofing of a toilet block and improvements to a further toilet block.

Contribution of volunteers The Association is greatly indebted to a very large number of volunteers, in excess of 590, who act as Stewards and in other capacities to ensure the smooth running of the show. ACHIEVEMENTS AND PERFORMANCE Review of charitable activities The 2013 Royal Cornwall Show, held on 6, 7 and 8 June was successfully staged and benefited from excellent warm, dry weather conditions throughout the show period. The attendance saw an increase over 2012 with a total of just over 118,000. The show was honoured, on the first day, by a visit from one of the Association’s Vice Presidents, Her Royal Highness The Princess Royal who spent a busy day at the event, touring large areas of the show. On the same day, the show also welcomed visits by both The Rt Hon Owen Paterson MP, Secretary of State for Environment, Food and Rural Affairs and Richard Benyon MP, Parliamentary Under Secretary of State for Natural Environment, Water and Rural Affairs who both undertook numerous engagements whilst at the show. The livestock and equine sections again attracted extensive entries from far and wide and, in particular, it was very encouraging to see the pig section achieve its second highest entry at 214 – a large increase over recent years. The livestock sections continue to promote improvement through competition as they have through the very long history of the show. All trade stand space was again fully let several months before the show with, as previously, a very heavy emphasis on agricultural, horticultural, forestry, conservation and related businesses and organisations and waiting lists for any last-minute cancellations. The Royal Cornwall Show continues to provide a top-quality showcase for the region with an agricultural content of national repute. As in previous years, high levels of business activity at the show were subsequently once again reported following the event. Large numbers of individuals, families and school and other groups attend the show annually, allowing continued educational opportunities from the wide ranging displays and exhibitions on agricultural, horticultural, forestry and conservation topics on show. An excellent example of the public benefit to be achieved from such events. Earlier in the year, on 20 March 2013, the Association joined forces with the Cornwall Food and Farming Group to stage an extremely successful discovery day for schools entitled ‘Farm and Country’ in the Exhibition Halls. This event was attended by some 650 primary school children and teachers and was widely regarded as an extremely worthwhile project. Plans for the 2014 day on 12 March 2014 are already in hand and will be overseen by the Association’s new Media and Education Manager, Steve Michell who joined the team in May 2013. The Royal Cornwall Showground and the Pavilion Centre have again experienced a very busy year, providing a venue for a wide range of events/meetings etc., both large and small, and continues to provide Cornwall with excellent facilities for activities appealing to a wide cross-section of the county's population and interests. The Pavilion Centre continues to prove to be a very popular venue for both business and social events, providing a top-quality facility for the county. Full details can be seen on the website at www.pavilioncentre.co.uk. Investments The charity has made no additions to its investment portfolio during the year, nor have there been any disposals. The investments have shown an increase in the stock market value on last year and this has resulted in an unrealised investment gain over the year of £54,400, an increase of £21,485 on last year’s unrealised gain. FINANCIAL REVIEW Total income from showground admissions increased this year by 18.0% to £841,913, primarily due to the great weather conditions. Income from trade stands increased by 1.1% to £536,461 and income from catalogues and refreshment rights decreased by 0.6% to £172,971. There was an increase in income from show entry fees, which went up by 9.3% to £72,151 offsetting the prior year’s fall of 4%. Total income from the Pavilion Centre decreased by 18.4% to £85,528. Related expenditure incurred in running the pavilion decreased by 2.3% to £65,275, resulting in a surplus for the year of £20,253. This is a decrease on the previous year surplus which was £38,053. Membership subscriptions decreased by 3.0% to £179,462. Overall there was an increase in incoming resources of 5.6% from last year which resulted in a total income for the year of £2,092,072. However, costs for the year increased by 0.6% to £1,913,199. Show expenditure has remained very similar to the prior year, with minor variances within the total expenditure. Other charitable expenditure totalled £594,502, an increase of £13,762 on 2012. The overall effect of this was an increase in net incoming resources from £80,795 in the prior year to £178,873 in 2013. This surplus is only slightly below the budgeted figures set at the start of the year. However, the revaluation of investments of £54,400 puts the surplus well above the budgeted figures overall. Reserves The Council have continued to review the reserves policy taking into account the nature of the Association’s current activities and its future plans. At 30th September 2013 the Association held £3,740,946 in unrestricted and designated funds. The Association’s reserves are primarily invested in the Showground at Wadebridge and in investments. The investments could be realised if necessary and are regarded as an ‘insurance policy’ against any day of the show having to be cancelled due to exceptional weather conditions or other extraneous factors, as happened in 1993, as well as amounts set aside for future capital expenditure. One day’s admission charges, based on this financial year could be up to £280,638. Investment policy and objective The investments are managed by Quilter Cheviot Limited who are also the holding trustees. An investment sub-committee has been established by Council which meets periodically with the investment advisors and which authorises any strategic changes to the portfolio. The fund manager has specific terms of engagement set on an annual basis, and the investment policy of the charity is to stay with ‘safe’ investments, which provide a balance of income and growth in listed equities and government stocks in line with the Trustee Investments Act 2000. PLANS FOR THE FUTURE The staging of successful future Royal Cornwall Shows continues to be of the highest importance to the Association and linked to this is the continued improvement of the showground facilities. STATEMENT OF COUNCIL's responsibilities The figures on page 18 are a summary from the audited annual report and accounts which were approved by the Council on 20 December 2013. However, they may not contain sufficient information to allow for a full understanding of the financial affairs of the Association. For further details, the full annual accounts and the auditors’ report on those accounts should be consulted. A copy of the full annual report and accounts has been submitted to the Charity Commission and may be obtained on request from the offices of the Association. On behalf of the Council on 20 December 2013 and signed on it's behalf by: J M Williams, Chairman, R A Sloman, Treasurer

INDEPENDENT AUDITORS’ REPORT TO THE COUNCIL OF ROYAL CORNWALL AGRICULTURAL ASSOCIATION We have examined the summary financial statement for the year ended 30 September 2013, which comprises the statement of financial activities and the balance sheet. RESPECTIVE RESPONSIBILITIES OF COUNCIL AND AUDITORS Council members are responsible for preparing the summary financial statement in accordance with applicable United Kingdom law and the recommendations of the charities SORP. Our responsibility is to report to you our opinion on the consistency of the summary financial statement within the summary annual report and with the full annual financial statements and the Report of the Council. We also read the other information contained in the summary annual report and consider the implications of our report if we become aware of any apparent misstatements or material inconsistencies with the summarised financial statement. BASIS OF OPINION We conducted our work in accordance with Bulletin 2008/3 issued by the Auditing Practices Board. Our report on the charity’s full annual financial statements describes the basis of our opinion on those financial statements and on the Report of the Council. OPINION In our opinion the summary financial statement is consistent with the full annual financial statements and the Report of the Council of the Royal Cornwall Agricultural Association for the year ended 30 September 2013. We have not considered the effects of any events between the date on which we signed our report on the full annual financial statements on 14 January 2014 and the date of this statement. FRANCIS CLARK LLP Registered Auditors, Lowin House, Tregolls Road, Truro, Cornwall TR1 2NA Date:- 14/01/14

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) FOR THE YEAR ENDED 30TH SEPTEMBER 2013 General Fund Restricted Funds Total Funds 2013 Total 2012 INCOMING RESOURCES £ £ £ £ Incoming resources from generated funds Activities for generating funds 222,988 - 222,988 232,455 Investment income 14,711 - 14,711 22,944 ----------------- ----------------- ----------------- ---------------- 237,699 - 237,699 255,399 ----------------- ----------------- ----------------- ----------------Incoming resources from charitable activities Show income 1,665,036 - 1,665,036 1,530,809 Annual member’s subscriptions 179,462 - 179,462 185,064 Life member’s subscriptions 9,875 - 9,875 10,687 ----------------- ----------------- ----------------- ----------------Total incoming resources 2,092,072 - 2,092,072 1,981,959 ========== ========== ========== ========== RESOURCES EXPENDED Costs of generating funds Costs of activities for generating funds: goods sold and other costs 66,702 - 66,702 68,213 Investment management costs 2,856 - 2,856 2,589 ----------------- ----------------- ----------------- ---------------- 69,558 - 69,558 70,802 ----------------- ----------------- ----------------- ----------------Charitable activities Show expenditure 1,249,139 - 1,249,139 1,249,622 Costs in support of the show 562,941 227 563,168 559,781 Primary purpose donations 10,900 10,900 100 Governance costs 20,434 - 20,434 20,859 ----------------- ----------------- ----------------- ---------------- 1,843,414 227 1,843,641 1,830,362 ----------------- ----------------- ----------------- ----------------Total Resources Expended 1,912,972 227 1,913,199 1,901,164 ----------------- ----------------- ----------------- ----------------Net Incoming/(Outgoing) Resources for the Year Gain/(Loss) on the revaluation and disposal of investment assets Net Movement in Funds

179,100

(227)

178,873

80,795

54,400 - 54,400 34,521 ----------------- ----------------- ----------------- ----------------233,500 (227) 233,273 115,316

Transfer between funds Fund balances brought forward at 1st October 2012

3,507,446 10,979 3,518,425 3,403,109 ----------------- ----------------- ----------------- -----------------

Fund balances carried forward at 30th September 2013

3,740,946 10,752 3,751,698 3,518,425 ========== ========== ========== ==========

The Association’s income and expenditure all relate to continuing operations. The Association has no recognised gains or losses other than the net movement in funds for the year. The net movement in funds has been calculated on the historical cost basis as modified by the annual revaluation of listed investments to market value. BALANCE SHEET AT 30TH SEPTEMBER 2013 2013 £ £

2012 £ £ Fixed Assets Tangible Assets 3,501,632 3,031,118 Investments 567,852 513,452 ------------ ---------- 4,069,484 3,544,570 Current Assets Stocks 2,419 1,854 Debtors 112,942 105,078 Cash at bank and in hand 196,668 529,142 ---------- --------- 312,029 636,074 Creditors: amounts falling due within one year (94,807) (95,051) ---------- --------Net Current Assets 217,222 541,023 -------------- -------------Total Assets less Current Liabilities 4,286,706 4,085,593 Creditors: amounts falling due after more than one year (535,008) (567,168) -------------- --------------Net Assets 3,751,698 3,518,425 ======== ======== Funds Unrestricted fund: General fund 3,740,946 3,507,446 Restricted funds 10,752 10,979 ---------------- --------------Total funds 3,751,698 3,518,425 ========= ======== Approved by the Council on 20 December 2013 and signed on its behalf by: J M Williams, Chairman, R A Sloman, Treasurer

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ROYALCORNWALL&THEGREATWAR

WhAT hAPPens When The LighTs go ouT?

BY NICK DYMOND

recently attended a presentation by my local parish council, St Erme. The council has always been very forward thinking. It unveiled findings of their recently formed Emergency Action Plan Committee, created to identify the resources in the parish that could be used if an emergency causing disruption to everyday life should occur. Impressed by the amount of effort invested into the project, I asked the Cornwall Council member charged with managing Emergency Action Plans whether or not they intended to follow up by considering how we might cope if an extreme emergency, such as a fortnight of heavy snow, a political spat with the Russians led to Mr Putin turning off our gas or a serious act of terrorism occur. Although my question was perfectly serious, it was dismissed by the county council member as being slightly ridiculous, which disappointed me. I think that we should be considering the possibility of such extreme hardship, and at least have plans in place. Recent extreme weather reminds how unpredictable it’s become. Weather experienced in the Highlands of Scotland and Yorkshire Dales would bring Cornwall to its knees. Let’s not kid ourselves either about the fragility of political relations and delicate diplomatic balance which keeps our lights on. We import a large percentage of our energy from Russia and other former “enemies”. Similarly, the threat of terrorism is never far away, ignored at our peril. Our communication and energy networks prime targets for disruption.

Nick farms 250 breeding sows at St Erme near Truro, finishing the pigs to sell locally. He also grows 150 hectares of wheat and barley with a further 200 hectares of potatoes, maize and brassica grown as break crops.

Maybe it’s a bit doomsday, but not so outrageous. Even on Scilly if the Scillonian can’t sail for a few days in winter the supermarket shelves empty within days. Does this cause anarchy on the streets of Hugh Town? Not at all, people are prepared

and life goes on. Could we do the same? If Bodmin Moor became impassable for ten days, supermarket shelves would be empty within three days. We’re used to the availability of every product we choose, 24/7, 365 days a year. But it could disappear literally overnight. How would you cope? Maybe we have more resources around us than we might think. Before we even think about the amazing diversity of food grown within Cornwall, we all have the ability to store food. Supermarkets have facilitated a “hand to mouth” lifestyle, but why? Dried and tinned foods along with deep freezers provide us with the ability to weather such a storm. What about energy? Short of developing renewable technologies offering a more reliable output of energy than wind or solar, the options are limited. However powering essential buildings with generators, with diesel always being fairly plentiful on Cornwall’s farms, is feasible in an emergency. Throughout the year the local supply of food, though variable, is still considerable. All year round milk, eggs, beef, pork, lamb and poulty is available. From early spring onwards a huge quantity of vegetables are grown around us, maybe we wouldn’t become as hungry as we might think. It might be an unrealistic vision, but just imagine for a moment a county which produced more food than it consumed, which Cornwall might well do already. Produces all of its own energy, exporting the surplus thus guaranteeing the lights never went out, as well as growing enough fuel crops to power our vehicles in the event of an emergency. At times perhaps we undervalue the importance of our farmers. As if the lights do go out we might not be able to cry “Help!” We might just have to help ourselves.

What do you think? Send your letters to Steve Michell, RCAA, Royal Cornwall Showground, Wadebridge, PL27JE or by email: stevemichell@royalcornwall.co.uk

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The fuTure W

ith over 80 events taking place on site, with a further 200 meetings, conferences, weddings and celebrations making use of the Pavilion Centre facilities, the showground is so much more than just the home of Royal Cornwall Show for 3 days each June. With more events making use of the showground every year, during 2014 the site will be subtly rebranded as the Royal Cornwall Events Centre. This will reďŹ&#x201A;ect its importance as the leading events

venue in Cornwall, with its versatile range of facilities and 200 acres of open space. Road signage will be updated and improved in the coming months accordingly. The 2014 calendar is bursting with a wide range of events including ever popular horse and dog shows as well as auctions, antiques fairs and business exhibitions. The Cornwall Caravan and Motorhome Show and Rally returns in July on a larger scale, after a successful debut last year.

ExpoWest, a hospitality and catering exhibition, returns once again for 3 days, running from Tuesday 4 until Thursday 6 March. The newly expanded Exhibition Halls have attracted more new events, firstly Coast 2014, a new boat jumble event takes place on Sunday 13 April. Followed by the Cornwall Home & Lifestyle Show which takes place on Saturday 3 and Sunday 4 May. Keep up to date with the public events that will be taking place during 2014 on our website www.rcaa.org.uk.

coming soon AT The royAL cornWALL evenTs cenTre Visit www.rcaa.org.uk for full listings and contact details for future events or call 01208 812183 February 2014 Sat 8

Western Hunt Point to Point

Sun 9

Central Cornwall Canine Association Dog Show

Sat 22

Jefferys Auctions: Sale of Poultry and Farm Machinery

March 2014 Tue 4 Thu 6

ExpoWest Cornwall

Sun 23 Camel Valley Riding Club Endurance Ride April 2014 Sat 5

Car Boot Sale

Sun 6

St Agnes Canine Association Dog Show

Sat 12

Car Boot Sale

Sat 12Sun 13

Coast 2014

Sun 13 Bodmin & District Canine Society Dog Show

Fri 18 Sun 20

Kernow K9 Dog Agility Show

Fri 18 Sat 19

Antique Fairs Cornwall

Sat 19

Car Boot Sale

Mon 21

Cornwall Gundogs Club Show

Sat 26

Jeffreys Auctions: Sale of Poultry and Farm Machinery

Sat 26 Sun 27

Cornwall Agility Dog Show

A stylish Wedding Venue in Cornwall

May 2014 Sun 3 Sun 4 Sat 3

Cornwall Home & Lifestyle Show Car Boot Sale

June 2014 Thurs 5 Royal Cornwall Show - Sat 7

tel: 01208 893089 www.pavilioncentre.co.uk

Schools farm education day coming soon

he 2nd Farm & Country Day takes place on Wednesday 12 March 2014 within the Exhibition Halls at the showground. 750 school children, aged 7 to 9 years of age, from primary schools across Cornwall will enjoy a hand’s on day learning about the links between local farming and food.

“All the feedback from teachers was very positive. They were really impressed by the exhibitor’s commitment and delighted with the children’s responses. We aim to achieve the same results from the event in 2014.”

The event is jointly organised by the RCAA and Cornwall Food & Farming Group. Jackie Cherry, from the latter was delighted by the impact generated by the first event held last year.

The children will come face to face with cattle, sheep, pigs and poultry, learning about planting and harvesting crops and the opportunity to see local food producers turning these raw materials into food, drink and other products.

“Last year's Farm and Country Day had a terrific buzz about it. The farmers and food producers were smiling and the children were totally absorbed.

If you would like to assist on the day or help with sponsorship, please get in touch with Steve Michell on 01208 817010 or email stevemichell@royalcornwall.co.uk.

Winter Points Champs Revealed

he 2nd RCAA winter cattle and sheep points championships have been decided. Points were scored for successes enjoyed at four Cornish prime stock shows. Starting in late October with Liskeard swiftly followed by Helston and Wadebridge in November and

concluded at Truro prime stock show in early December. A real battle developed in the Sheep section saw Amy Payne from Cubert crowned 2013 winter points champions, pipping Neil Phillips from Mylor to the post and into second place by just 2 points.

The cattle section was just as closely contested with Chris Eddy from St Erth eventually coming out on top with 26 points, after a particularly strong showing at Helston. In second place, 2 points behind were Neil & Oliver Penellum from Illogan.

Lostwithiel yfcs claire becomes National Chairman

laire Worden, who has been a Lostwithiel Young Farmers' Club member for the past 13 years, was elected as the new Chairman of Council for the National Federation of Young Farmers' Clubs (NFYFC) in November.

Claire, 31 and from Cardinham, has represented Cornwall YFC and the South West region at national YFC council since 2008. In her new role as chairman, she will lead on policy for the federation and act as spokesperson for its 25,000 members from 675 clubs across England and Wales. Claire takes the helm as NFYFC looks to develop a new strategy in a bid to reach out to more young people living in rural areas. Claire has three aims for her year, firstly increasing awareness of rural isolation and the many unique challenges faced by young people. Her second aim is to raise mental health awareness within the organisation and last, but not least, to grow membership through demonstrating how YFCâ&#x20AC;&#x2122;s can support rural youth with key skills and many unique opportunities. Claire said, "YFC has given me skills, confidence and friends for life. We're not just an organisation for young people involved in farming; we offer development and support along with a social life to all young people in the countryside. "I love living in a very rural area of Cornwall, but it comes with its challenges. YFC has helped me to stay connected and feel part of a much bigger community, and I want to use my year as chairman to make more rural young people aware of our clubs, so they can enjoy the same opportunities I did."

Claire is also joined in the national YFC top team by another Cornish representative. Nicola Chegwidden, a member of St Columb YFC, was voted in as chairman of the Personal Development committee. Nicola will be focussing her efforts in the personal and skills development of members through youth work, training and the YFC travel programme. As the Cornwall Federation of Young Farmers' Clubs (CFYFC) enters its 77th year, with a current crop of over 700 members, it does so with a new county organiser. Kelly Evans took up the reigns permanently in January, after maternity covering the role since April 2013. Kelly is working closely with the new County Chairman, Tracey Knowles, at building an exciting year of competitions and fundraising events that CFYFC put on for the Cornish community and members. Cornwall's young farmers' will be welcomed once again at the 2014 Royal Cornwall Show. Their marquee will come alive on the 5, 6 and 7th June as members from clubs across the county will gather to compete and demonstrate their skills at one of the highlights in their calendar. The Royal Cornwall Agricultural Association would like to wish Claire, Nicola, Kelly and Tracey the best of luck in their new roles. For more information about the Cornwall YFC visit the website www.cornwallyfc.co.uk or call 01208 893080.

A small dedicated team of staff and large group of volunteers work tirelessly to make the Royal Cornwall Show happen each June. In each issue, Steve Michell meets a member of the team.

myrA LAngdon

fArm WoodLAnd comPeTiTion reTurns Q A

Q A

he bi-annual farm woodland forestry competition is back this year. Entries are being sought for the competition which has five classes, ranging from successful restoration of woodland to adding value to round timber produced in the county

The competition, run by the forestry section of the RCAA, is particularly pertinent when considering Cornwall has just 7.5% of its land area tree covered, which mostly consists of broadleaf species. Therefore the Duchy is one of the least wooded parts of the country. The county’s trees are an important economic asset, providing timber that is sold or converted to woodland products within the county, in turn creating valuable employment. The aim of the competition is to recognise and encourage successful, sustainable management of this valuable economic and environmental resource. Competition schedule and entry details can be downloaded from www.royalcornwall.co.uk or for more information contact Roger Pook on 01566 773935. Entries close on March 1 and judging will be completed and results announced before the show in June.

Q A Q A

How long have you been part of Royal Cornwall show team? I was privileged to join the team part time in January 1989. My first show coincided with Albert Riddle’s last as RCAA secretary. Leaving after that particular show I thought it was going to be a one off, but with Christopher Riddle stepping up to become secretary, another pair of hands would be needed the following year. I’m still here 26 years later. What does your role involve? I started out as livestock, membership and trade stand administrator, but as each of these areas grew hugely I have, since 1999, focussed solely on the livestock and membership areas of the show. So I deal with the cattle, pigs, sheep or equine entries and memberships. I also arrange the judges for the livestock classes, which are sometimes secured a couple of years in advance to secure we get the best. When I joined the RCAA in 1989 there were 202 livestock and equine classes with 180 special prizes. In 2014 the show will offer 557 classes with over 950 special prizes. What is your favourite show memory? A real highlight for me was meeting the Queen and Duke of Edinburgh during their visit in 2000, it was a very special and memorable occasion. I was also tasked with presenting the Duke with a gift. What do you like best about being involved in organising the show? The show draws people together from all walks of life and from across the country and overseas. It’s a real pleasure to meet with so many different and interesting people.

cAPiTAL gAins TAX: The fAcTs

If you have made a profit on the disposal of an asset then Capital Gains Tax (CGT) will apply. There are some common misconceptions that surround CGT. So what are the facts? Firstly, everyone has an annual exemption of £10,900 (2013/14). This means that the first £10,900 of capital gains in the tax year are free from CGT. However, for larger, one off disposals (such as the disposal of a second home, family heirlooms or even your farm) this is still going to leave a substantial gain exposed to CGT. CGT is charged on the balance at 18% on those gains falling within the basic rate band and 28% on that part of the gain which exceeds the basic rate band. As your income will use up your basic rate band first, this can leave you with a hefty tax bill. There are several reliefs which could potentially defer or reduce the tax due (such as holdover relief, rollover relief and entrepreneurs’ relief), but these are generally only available for business assets. Here are some common misconceptions about CGT: • I’ve sold a business asset and therefore I will only pay 10% tax. Entrepreneurs’ relief can reduce the tax rate to 10%; however it only applies to the disposal of all or part of your business. The sale of a single business asset (such as some land previously used in the farm) would not qualify for the 10% rate unless the sale was associated with a disposal of the actual business itself.

• I’ve gifted an asset to a family member. Many people believe that when they gift an asset there is no tax to pay as they have not received any sale proceeds. Unfortunately, gifts to connected persons are deemed to take place at market value and so tax liabilities can arise. This can leave you with the problem of funding a tax charge having not received any cash. • I’ve sold my home so no tax is due. Whilst the principal private residence exemption generally applies to exempt the sale from CGT this is not always the case, for example, if you have used part of your property exclusively for business purposes or if you have a lot of land surrounding your property. The exemption only allows for land within a certain area, being roughly half a hectare. It is possible to have a larger area of garden provided it can be shown that this is commensurate with the size and style of the property. When it comes to CGT there are numerous traps for the unwary. However, with careful planning it is often possible to reduce, defer or in some cases, extinguish a tax liability altogether. It is therefore important that you take tax advice as early as possible, before any sale or gift is made or agreed. * This article is for general information only and is not intended to constitute professional advice. Specific professional advice should be obtained before acting on any of the information contained herein. No liability is accepted for any omission or inaccuracy.

Brian Harvey BSc (Econ) ACA Partner brian.harvey@francisclark.co.uk Brian specialises in advising on a broad range of financial accounting and taxation issues, including IHT, CGT and succession planning for rural businesses.

We give smart advice to help you thrive During these uncertain times you need the support and guidance of an accountancy firm that genuinely understands your business. We advise over 350 farms and 30 landed estates across the South West, on how to minimise their tax burden and maximise their business opportunities. With an award winning tax team we can advise you on personal tax issues as well, including capital gains and inheritance tax. We have offices in:

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