www.iltsa.co.uk ISSN 1471 - 0471

Stock AuditorThe magazine for the Institute of Licensed Trade Stock Auditors Issue 98 Spring 2012

Get behind your Institutein the fight to reduce

VAT to 5% for thehospitality industry

59th59thAGMAGM

18th & 19th18th & 19th MayMay

2012 2012

St James Club, London

features in Gordon Andrews

recollections of ‘fifty years behind

bars’.

Full story on page 8 & 9

Top Totty - the beer from

Staffordshire that caused a

rumble in the Commons.

Full story page 5

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 written permission 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 2012

CONTRIBUTIONSCONTRIBUTIONSMany thanks to the members andothers who have made this issuepossible:- Gordon Andrews, Steve Berry, IvorDeficit, Greyeye Technology, NeilJohnson, Le Chef, Mike Murdoch,Trevor Perrott and Diane Swift Thanks also to Peter Hodgson and RitaBroadbent for proof reading thisissue. Anyone wishing to contribute articlesor thoughts please note the deadlinefor the Summer 2012 issue is 11th

May 2012.

TakingStock

Copies of the2nd editionof ‘TakingStock’ are

now availablefrom the Secretary at a cost

of :-Members

£ 16.00 ( Plus £1.30 p.& p. )Non-Members

£ 19.95 ( Plus £1.30 p.& p. )

Steve BerryF.I.L.S.A. 01968 670600

President steveberry@iltsa.co.uk

Trevor PerrottF.I.L.S.A. 01483 829437

Chairman trevorperrott@iltsa.co.uk

Ron FosterF.I.L.S.A. 01793 704186

Treasurer ronfoster@iltsa.co.uk

Mike MurdochF.I.L.S.A. 01254 247496

Chair, Exam & Training

mikemurdoch@iltsa.co.uk

Chris SwiftF.I.L.S.A. 07768 962354

Marketing, Mag Editor

chrisswift@iltsa.co.uk

Richard GraftonF.I.L.S.A. 01305 813225

Accreditation richardgrafton@iltsa.co.uk

EditorialEditorial

Brett WebsdaleM.I.L.S.A. 07850 118201

Member Benefits brettwebsdale@iltsa.co.uk

Diane Swift

01422 833003

Secretary dianeswift@iltsa.co.uk

At the risk of raising an outcry frommembers who may be struggling tosustain their workload I do believethat there are signs of recovery. Inmany cases January and Februaryhas been much better than last yearwith many of my clients beingcautiously optimistic about the nexttwelve months. What is beyonddoubt is that when we eventuallycome out of this recession totally wewill have a much leaner and moreefficient industry. That recovery hascertainly not been helped by aboveinflation increases recentlyannounced by most drink producers,as well as the duty increasesexpected in next month’s budget.

When David Cameron declared waron drunkenness in town centres itruled out lenient tax cuts with regardto alcohol. It would be very difficultto square that circle but the aforementioned recovery is very fragileand needs nurturing not furthertaxation. For the record I amexpecting a moderate increase in

duty, Hopefully the duty escalatorwill be discontinued, and in theunlikely event that VAT is reducedmaybe this would be replaced by alarger increase in alcohol duty. Atbest a few pence on a pint, at worstanother nail in the coffin !

When we went to quarterlymagazines I was hoping for moretime to produce each issue, in realitythe same rush to meet the deadlineshappens. I welcome anycontributions to the magazine, so whynot get over your opinion on anyissue. On that note a big thank you toall contributors. I am particularlyinterested in Gordon’s articles andreached for the reference books tolook up Salignac and Polignac. Ithink Hollywood may be looking tosnap up the film rights, I can just seethe title now “ Confessions of a StockAuditor”. The lift scene and thecellar incident from the last issuewould certainly get the BoultingBrothers interested.

Hope to see many of you at theforthcoming AGM in Telford – abooking form is included with thismagazine.

Taking Stock BooksGoods Received BooksBar Requisition Books

Allowance BooksFlexible Dipsticks

Sectional DipsticksInstitute Ties

Membership ListsSelf - inking stamps

Lapel badgesBlademaster

Document cases

OFFICE DETAILS

Tel :- 01422 833003dianeswift@iltsa.co.uk

Brockwell HeightsBrockwell Lane

TriangleSowerby Bridge

HX6 3PQ

ILTSA CALENDAR 2012

AVAILABLE FROM THESECRETARY

F E L L O W S H I PF E L L O W S H I PAny member, with the requiredseven years full membership, canapply for fellowship. Pleasecontact the Secretary for details.Any applications willthen be placed on theagenda for the nextcouncil meeting inApril.

March 12th Refresher Day

“ 13th Examinations

March 13th Training course

May 19th A.G.M.

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ViewViewfrom thefrom theChairChairTrevor Perrott F.I.L.S.A. 01483 829 437 trevorperrott@iltsa.co.uk

Brulines have recorded reduced profits for the second and third quarters of2011 due to the disposal and closure of pubs in the UK which only clarifies thecurrent unfortunate state of the public house industry. There are now 50,000pubs which is 12,000 fewer than 10 years ago. Here, in the South a lot of ourtraditional pubs have been turned over to gastro pubs or in fact orientalrestaurants. Those left have to sell food to attract customers to keep open andincrease their profits.

There are a few things happening to give a little ray of sunshine to the publicanfor instance, the live music bill that went through the House of Lords and waspassed to allow singing in pubs again and giving the opportunity for smallmusic groups to be reborn. The minimum pricing per unit of alcohol asproposed on a trial basis looks to be having its base price increased. I am surethe supermarkets will still get away with their offers. Let’s hope somethinghappens soon to stop the good old English pub disappearing completely.

With the Budget looming up quietly on Wednesday 23rd March, will there be atemporary cut in VAT to put money in shoppers’ pockets and restore demandinto the economy? If the Chancellor of the Exchequer, George Osborne’s

predictions are borne out, it will mean he willdeliver his Budget with the UK reaching the end ofa “double-dip” recession. Let’s hope he is right forall our sakes. Brewery increases of around 5%have already hit clients with Heineken, raisingFosters by £19.79 a barrel and Strongbow by £19.31so a further duty increase will be very bad newsfor the publicans.

I read the other day that theremight be an extended smoking ban

to beer gardens and other outsideareas to aid to help combat socialsmoking! I must tell you that it wasin New Zealand and not the UK

although at a hospital in West Sussexyou are not allowed to smoke anywhere in the

hospital grounds. Will the ban come over herebecause if so it will really kill the revenue that

the Government get in duty fromtobacco.

Trevor

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As the support for thiscampaign gains pace nowis the time to make yourvoice heard.

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

The campaign to lobby for a cut inVAT to 5 % is gathering pace with thefighting fund currently standing at£ 379K. Family brewers alone havecontributed £ 240K as they see the fullimplications of the proposed cuts.The campaign is led by veterancampaigner and entrepreneurJacques Borel.

Borel has achieved great success insimilar campaigns across Europe,including a 5.5% VAT rate in Franceand more recently a reduction inIreland to 9% from 13% in May 2011.He has in fact achieved success in 58countries around the world with hiscampaigns.

Borel is a colourful character himself,he was involved with the FrenchResistance fighting the Nazis duringthe second world war before runningthe IBM operation in Vietnam. Hethen turned his attention to thehospitality industry and is creditedwith introducing Luncheon Vouchersand fast food in the form of WimpyBars to France. Now eighty fouryears of age, he has spent yearslobbying Governments to get taxconcessions mainly for the hospitalityindustry. He has become somethingof an expert and he has offeredsound advice for the UK campaign.

It is better to ask for a reduction inVAT covering the whole of thehospitality industry rather than juston accommodation or restaurantmeals. This comes from hisexperiences with the FrenchGovernment when he had to waitnearly ten years to follow his earliersuccess and have the sameconcessions applied to restaurantmeals. He advises that we go for acut on all hospitality items.

He sees the VAT reduction as ameans of reducing unemployment.He calculates 140,000 to 320,000 jobsbeing created at a time when youthunemployment is becoming a majorpolitical battleground. Although manyof these jobs will be low paid they aregenuine employment opportunities.

He is confident that by 2014 we willhave 5% VAT applied to thehospitality industry and points to theexpected General Election in 2015when the Government will want toinfluence the public’s votingintentions.

Borel is a charismatic speaker, asLinda Arthur and myself can testifyafter hearing him speak at a seminarlast year. Many high profile figureshave thrown their weight behind thecampaign, amongst them Tim Martinand chef Marco Pierre White. Thefunding has allowed the Vat Club toappoint two PR agencies to publicisethe case still further.

What then can we do to push thisforward, we do not have the funds tothrow money at this but we do haveour contacts in the trade.

The official petition has•almost 5,000 signatories, ifyou have not already done soplease sign it athttp://epetitions.direct.gov.uk/petitions/1198 In additionbring it to your client’sattention – after all it is theywho will be the mainbeneficiaries.Contact the ‘Thrive on Five’•campaign via the Publican’sMorning Advertiser websiteand ask for a VAT briefingpack to be sent out. Againtry and get your clientsinvolved.Write to your MP and ask•him to take action on thisissue. For those memberswho have already written,and received a negativeresponse, write again andmake them aware of thegrowing support for thismeasure.

For those of you thinking that thiscannot succeed I would remindyou that we were told that stockauditors should be registered forMLR and that there was no waythat that could be changed – thathad a satisfactory conclusion andso can this.

FightingFightingfunds hitsfunds hits£ 379K£ 379K

Jacques BorelThe man at the

centre of thecampaign

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A couple of weeks ago I thoughtthat April 1st had come early. TheShadow Equalities Minister, KateGreen, was objecting to a pumpclip in the House of CommonsStranger’s bar. Award winningTop Totty brewed by family runStaffordshire brewerySlaters features a half-naked lady on its pumpclip. Tongue in cheekthe beer is advertisedas “ a stunning blondebeer, full-bodied with avoluptuous hoparoma.”

I thought at the timethat it was good publicity, it madenational news, the tabloids andextensive radio coverage. A smallbrewery normally cannot affordthat amount of coverage. It wasno surprise therefore to hear thatsales have soared with SalesDirector, Fay Slater announcingthat the brewery has beenbombarded with calls fromlandlords wanting to stock theaward winning ale. She alsorevealed that she was in talks withStringfellows nightclub to stockthe beer which has madeheadlines throughout the world.She offered to change the pumpclip for the House of Commons butruled out changes nationwide.

The parliamentary bar managersremoved the controversial brewfrom sale straight away butperhaps made a statement in theirchoice of its replacement.Kangaroo Court brewed by theSalopian Brewery in Shrewsburyperhaps indicates their thoughts.

Surely there are more importantthings for members of parliamentto be discussing and gettingworked up about. Here at the‘Stock Auditor’ we feel that there

may be room for a few more beersto make a guest appearance in theHouse of Commons.

A stormA stormover a over a

beerbeerpumppumpclip !clip !

Proof reader, Rita asked wherethe eye candy was for womenmembers and was that at thebase of the original complaint -we are all for sexual equalityshe said.

6

Why not come and join yourfellow members and guests at the59th AGM in Shropshire? We arestaying at the superb TelfordHotel and Golf Resort, part of theQ Hotels Group near the UNESCOWorld Heritage Site of Ironbridge.The hotel and its facilities haverecently undergone a £10 millionrefurbishment which definitelyshows when you look around thehotel.

As well as excellent en suitebedrooms the hotel boasts a spawith a heated indoor pool, rocksauna, gym, aroma steam room,fish which eat your feet (don’task) and an 18 hole golf course.

The weekend starts on Thursdaynight with a meal in therestaurant. On Friday we haveorganised a coach trip to the

59th AGM59th AGMTelfordTelfordGolfGolfResortResort18th & 19th May18th & 19th May

20122012

Diane SwiftDiane Swift

picturesque town of Shrewsburywhere you will be able to visit thecathedral, shop in the town orwalk around the castle. We havebooked a buffet lunch at the DunCow where you will be able tosample guest beers and wines.Soft drinks will also be available ifyou want to pace yourself for theevening.

On Friday evening we will behosting the more formal eveningwith Chairman’s drinks followedby a set dinner with wine in therestaurant. This evening is usuallyfor catching up with old friendsand meeting new members.

On Saturday morning afterbreakfast the AGM will be held inthe Jackfield Suite at the hotel.Guests will be free to enjoy thehotel facilities or venture furtherafield to Coalbrookdale,Ironbridge or the VictorianMuseum. The AGM is followed bya buffet lunch in the restaurant.

Saturday’s event will be held inthe Silken Suite with dinner, wineand dancing (if you are still fitenough after an extremely busyweekend).

Hope to see you all there. Afterattending over twenty five AGMswithout ever missing one I cansay they are definitely worth theeffort.

Originally we had planned to visitthe Iron Bridge Gorge and itsmany museums. When wecontacted the coach company tobook transport they laughed at us– it is precisely 1.6 miles away andthere is, I believe a shortcutthrough the hotel’s grounds. Thatconjured up the idea of a mysterytour, without the coach. On therecommendation of one of ourlocal members we then decided tovisit Shrewsbury. This is anancient market town, steeped inhistory with its own Castle andAbbey. There are interestingshops in the centre and riversidewalks for the more energetic.

We have booked lunch at the DunCow, one of the oldest pubs inEngland. It was built by Roger deMontgomery, 1st Earl ofShrewsbury around 1085 after theNorman success at the Battle ofHastings. There are records of abrewery on the site as early as1105 so hopefully we will get agood pint.

7

Included in thebasic package Two nights dinner, bed andbreakfast in 4 staraccomodation on the Friday &Saturday

Half a bottle of house wineper person per evening

Attendance at the AGM onthe Saturday, including midmorning tea & coffee

Buffet lunch in therestaurant on the Saturdaymorning for delegates and theirpartners

Entertainment on Saturdayevening in the privatebanqueting suite

All for

In addition we have negotiatedspecial rates for dinner, bed &breakfast or bed & breakfast onthe Thursday or Sunday fordelegates wishing to extendtheir stay.

For members living locally whynot attend the AGM on theSaturday.

Full details in the attachedbooking form.

For delegates wishing topartake of a round of golfplease contact the office fordetails of their excellent rates.

£160

The Dun Cow is steeped in history,some of it very macabre. Forinstance a Dutch army officer whokilled a steward in the kitchen ofthe Inn was found guilty of murderand as was the custom at the timewas summarily hanged in thecourtyard.

We will then return to the Hotel,via the scenic route, taking in theIron Gorge before meeting otherdelegates at the hotel in theafternoon.

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FiftyFiftyyearsyearsbehindbehindbarsbars

Recollections from along-standing member

Gordon Andrews F.I.L.S.A.

The London Years

Where the stock lists at CateringHouses had listed only Martell xxx(now called VS) in the brandies, alot of the London jobs carriedBisquit, Hennessey, Hine, Martell& Otard in the xxx range, as wellas VSOP versions of most. Inaddition to these cognac’s therewould also be a good range ofArmagnacs, Polignacs andSalignacs. I don’t think I haveseen either Polignac or Salignacanywhere since leaving London.There would also be multiplebrands of Gin, including Bols & deKuyper Dutch versions. Scotchwhisky was still in short supply,and the proprietary rangeconsisted of Black & White, Haig,Johnny Walker Red Label, WhiteHorse, WhiteLabel and VAT 69,most of which areseldom seennowadays in thiscountry, but asmost of the hotelsand nightclubshad an Americaninfluence therewould be severalBourbon and RyeWhiskiesaround. Vodkahad not been seenat all at CateringHouses, but mostplaces nowstockedStolichnaya,

Wyborowa and Zubrowka, butonly in half litre bottles.

There would also be large stocksand varieties of cigars, Bolivar,Punch, Ramon Allones, Romeo &Juliet, etc.

Several of the bigger hotels andrestaurants bottled there own“house wines”. Both the HydePark Hotel and The CapriceRestaurant had casks of Chablis,containing in the region of 54gallons, which they bottledthemselves. Fortunately Customs& Excise put certificates on thecasks showing the actualcontents, which varied.

Some of the London Clubs, whichwere men only, were rather oldfashioned. Big leather armchairsand waiter service even in thebars. It was at one of these, TheSt.James’s Club in Picadillly that Ifirst came across PatumPeperium, also known as theGentlemans Relish. Spread on hottoast, this is one habit that I haveretained for the last 50 years. Thiswas also the club, where on doinga food stock, I came across alarge brown paper bag with analmost black banana in it, in the

9

cupboard in the chef’s officewhere he kept all the wines andspirits for kitchen use. I thoughtnothing of it at the time, but whenI came across the same thing atone or two other places I askedthe chef about it and was told thatthey put melons which were notquite ripe in with the banana for afew minutes, and they would ripenup.

Prices in the mid fifties were fairlystable and all suppliers chargedthe same. Because of this it wasfairly easy to remember most ofthe prices in regular use. I stillremember more prices from the1950’s than I do from the job I didyesterday. Whisky at 32 shillingsand 4 pence (£1.62) and Gin at 30shillings and 8 pence(£1.53) wasn’t the bargain that itseems today, six bottles of whiskyfrom the off-licence would costmore than the head stocktaker atCatering Houses earned in aweek. With todays price ofaround £15 a bottle, try offering ahead stocktaker £90 a week.

At one job which I did, thesecretary was allowed topurchase bottles of gin at off-saleprice, and put them back intostock to cover the drinks which hehad had himself. I soon realisedthat the off-sales of gin weretwice the total sales of it, whichwith selling prices double the costprices meant that he was notpaying anything for any of hisdrinks. I wrote a letter with thereport explaining this. A few dayslater my boss called me up to hisoffice and told me that we had lostthe job. Unfortunately thesecretary was the first one to seethe report, but my bosscomplimented me on spottingwhat he was doing, and felt that Ihad done the right thing.

Another job that I remember goingto, but only on one occasion wasthe Head Office of Lloyds Bank. Itwas an end of year valuation andthey had a small staff bar but agood list of wines which wereused for functions. Havingcompleted the bar, wines and adry store for the functions, I wasdirected up to the staff cafeteriaon the top floor. I was met by twoladies, the manageress possiblyabout 60 and a young girl possiblyearly twenties. The manageressgreeted me with “oh! what alovely tall young man,.....how tallare you darling.” To which Ireplied “about six foot four”. She

then glanced across to hercolleague and said. “Avril isn’tsaying much,.... she’s probablywondering if everything else is toscale”. Avril then looked at meand said. “Well is it”I, of course, replied “Good lordno!...if it was I’d be nine foot six.”

After finishing the cafeteria stock Iwas told that there was a bit morestock in the basement. Avril tookme down there in the service lift,and on the way down told me thata few weeks before she had beenstuck in the lift for about twentyminutes, adding that if it happenedtoday she wouldn’t even press thebell for twenty minutes.

and combines art and physics.The process involves taking aheavy knife, sword or sabre andrapping it sharply against the lip ofthe bottle holding it at an angle of45 degrees having removed thefoil and loosening the wire cage.Taking precautions not to point itat anybody !!

The point of striking the lip wherethe seam of the bottle meets thelip is that this is the weakest pointin an otherwise very strong bottle.The pressure in the bottle doesthe rest. Ejecting the cork andpart of the lip with such force thatno shards of glass can get into theChampagne left in the bottle andso is perfectly safe to drink.

So come and enjoy thespectacle that is Le Sabrage andmaybe make this you very ownparty piece for the future NewYears, amaze everyone with yourskills!! You can buy a Champagnesword in the region to addauthenticity but beware if you areflying, nobody would believe you ifyou said it was for opening abottle of Champagne - funny farmand a white jacket spring to mind !

Plans for our 60th anniversary inReims are well in hand and now isa timely reminder for you to makeplans to come and enjoy thefestivities in the Champagnecapital of the world with ILTSA.Help us make this our mostspecial anniversary ever.

For what proposes to be amemorable journey through theregion’s vineyards, villages, cellarsand wines, we have added anextra dimension should we be ableto find a Champagne House to letus try our hand at the Sabrage.

Quite literally it means to behead abottle of Champagne using asword or sabre. The origins of thisunorthodox method of removingthe cork date back to Napoleon’stimes.

The conquering armies returningback from battle where they hadbeen killing people with theirprized Sabres or slashing armsand cutting heads off theirenemies found themselvesfrustrated when they could noteven open the Champagne bottles.So in the southern part ofChampagne, where this was firstpractised, they took to cutting the

tops off with theirtrusty

swords. (At this time in theevolution of the wine the corkswere held in place with string tiedround the cork and the neck of thebottle)

The principle, all be it a waste ofgood Champagne is still practisedtoday with more ceremony than inthose dark days. It is very simple

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60thAGMChampagneRegion,France

2013

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

11

IncreaseIncreaseyouryourProfileProfile

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

You can increase your profile onthe web by having your detailsupdated on the ILTSA stockauditor website. This has to bedone by the ILTSA office andmembers are no longer able tochange their own details.

A little thought can make thesearch engines more efficient andalso give far more details of yourbusiness to prospective clients.By way of example I havereproduced the entry for recentlyqualified member Aidan Sweeneyof Glasgow.

Your Logo – can be1

incorporated into yourentry.Email – your Email address2

can be updated to work asa hyperlink rather than justa text entry making iteasier for potential clientsto contact you.Website – again a link to3

your own website can beincluded.A brief resume of your4

career or a summary ofyour company.

Location - Aidan will be5

found if any of the townsor areas listed are enteredin the text string. This ismuch more productivethan just Glasgow.Services offered – You can6

be as specific or asdetailed as you want.

All you have to do to have yourentry updated is to contact me onchrisswift@iltsa.co.uk with yourlogo, email and website addressesand text that you want included. Itwill then be updated, usuallywithin a couple of days.

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Serves 4

Ingredients

1 ltr /1.75 pints beef stock 150ml/5oz vegetable or peanut oil 85g /3oz rice vermicelli noodles2 shallots sliced thinly 2 garlic cloves crushed2.5cm /1 inch fresh root gingersliced thinly225g/8oz fillet steak cut into thinstrips2 tbspn Thai green curry paste 2 tbspn Thai soy sauce 1 tbspn fish sauceChopped coriander to garnish

Method

Pour the stock into a large1sauce pan and bring to theboil. Meanwhile, heat the oilin a wok or large frying pan.Add a third of thenoodles and cookfor 10 to 20seconds, until theyhave puffed up.Lift out of the oilwith tongs, drainon kitchen paperand set aside.Discard all but twotablespoons of theoil.

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lelechefchef

Spicy beef &Spicy beef &noodle soup noodle soup

2. Add the shallots, garlic and ginger to the wok or frying pan and stir fry for one minute. Add the beef and the curry paste and stir fry for a further three to four minutes until tender.

Add the beef mixture, the3uncooked noodles, soysauce and fish sauce to thepan of stock and simmerfor 2-3 minutes until thenoodles have swelled.Serve hot, garnished withthe chopped coriander andthe reserved crispynoodles.

And finally enjoy....and feel the warmth.

From 1st April 2012, all VATregistered businesses will have tofile their VAT returns online andpay any VAT due electronically.The online filing requirementcurrently only applies to newly-registered businesses and thosewith turnover of more than£100,000 per year, but from April1st ( meaning accounts periodsbeginning on or after 1st April 2012 )it will be extended to everyone.

Businesses will need to registerfor HMRC’s VAT online servicebefore filling in their first onlinereturn. Go towww.online.hmrc.gov.ukand click on ‘register’ under the‘new user’ section.

Whilst sorting that out you maydecide to register for Flat RateVAT provided your turnover isunder £ 150,000 - this certainlysimplifies the process. Full detailsfrom HMRC or the ILTSA office.

VAT goesVAT goesonline...online...

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What an invention! It is such asimple idea, that I kick myself for notinventing it! To date I have sold, letme rephrase that, they have soldthemselves, sixty seven units. I mustorder some more!

My clients have benefitted in variousways:

Primarily in being allowed to•keep cask ale in goodcondition for longer (fivedays) enabling those whoonly sell cask at weekends toprovide it midweek. Those who sell cask ales are•reporting less ullage sincethe ventilators wereimplemented, thus improvingprofitability.They are not having to•change soft and hard pegsnor check if the staff havedone it correctly.

The cask quality is not•impaired but consistentlyremains excellent. They are easy to fit, clean•and of a robust design.

My clients are impressed; those whobought one or two as a trial havebought more. My decision, alongwith Chris, was to sell them at cost,thus providing an extra service to myclients. This has been received withappreciation, more cups of tea andfruitcake! Of course, you can setyour own selling price; internet pricesI have seen are more expensive thanthe Institute and carry a hefty postand package charge. It is obviouslyand correctly, a personal choice.Overall I am impressed, my clientsare impressed and their clients areimpressed! Everyone wins (for achange)!

What anWhat anInventionInvention

Neil JohnsonF.I.L.S.A.

Cask vents are available from the Institute office at a cost of £ 5.60 ( Plus VAT ) per unit. P.& P. free

ILTSAILTSAMerchandiseMerchandisePricesPrices

March 2012March 2012

.

We have recently reviewed ourmerchandise prices to reflectincreases in costs and inparticular, postage costs.

In future when ordering less thanfive goods received books, barrequisition books or wastage andallowance books we will chargepostage at the prevailing rates.

For larger orders the Institute willcontinue to meet the cost ofpostage. We are experiencing aparticular problem with theflexible dipsticks, they are actually3mm longer than the maximum.Consequently they have to be sentby Parcel Force at a much costlierrate. We are talking to oursuppliers in an attempt to solvethe problem.

Non Members Members FellowsEx VAT Ex VAT Ex VAT

Goods received books £8.00 £6.67 £7.20 £6.00 £6.80 £5.67Bar requisition books £7.00 £5.83 £6.30 £5.25 £5.95 £4.96

Wastage & allowance books £7.00 £5.83 £6.30 £5.25 £5.95 £4.96Flexible dipsticks £15.00 £12.50 £13.50 £11.25 £12.75 £10.63

Two part dipsticks £15.00 £12.50 £13.50 £11.25 £12.75 £10.63‘Taking Stock’ book £19.95 £16.00 £16.00Blademaster knives £0.99 £0.83 £0.99 £0.83 £0.99 £0.83

Lapel badges £1.50 £1.25 £1.25 £1.04Ties £7.50 £6.25 £7.00 £5.83

Cask vents £6.72 £5.60 £6.72 £5.60 £6.72 £5.60

14

Ivor’sIvor’sthoughtsthoughtson on Changes !Changes !

Ivor Deficit

After a particularly trying couple ofweeks involving the change oflicensee at many and variouspremises, I’ve devised a set of simplerules that you may find useful in yourdaily grind. This is not intended toreplace our excellent guidelines –just an aide-memoire for the future.

Change dates: At no time must you believe anyonewho tells you that the change willDEFINITELY happen on the date theyare giving you. They are either lying,badly informed or stupid and often acombination of all three. The changewill eventually happen on the third orfourth date you are given. You will begiven dates by all parties involved, ornone of the parties involved. At notime will anyone consider yourconvenience. Frequently, BDM’s orsolicitors think that the 1st of anymonth is a good time for a change.

You can bet your sweet bippy that theeventual date will be the only day inthe month when you have three otherjobs booked, not the empty day theweek earlier or later. You will makefive telephone calls altering yourarrangements and as soon as it’s allin place they will call and say “it’s alloff for tomorrow”

I have even had changes cancelledas I’m driving to them. And guesswhat? You will also be the one whogets paid the least at any change.The legal people can charge evenmore if they’ve had to make severaldifferent arrangements as theycharge by the second.

Refreshments:In a triumph of hope overexpectation, I always forget to takemy own tea and coffee to changes.The golden rule is never to expectanything. The kettle will be first onthe lorry, and the incoming removerswill be late.

Comfort:Expect none. Some idiot will wedge adoor open so there will be a howlinggale blowing through. The only tablewith a socket nearby will be next tothe open door, in the dark. A lady will

come and empty fruit machines veryloudly right next to you. As soon asyou sit down, someone will approachand ask you if you’ve seen aparticular cupboard. You go and lookin said cupboard. There will benothing of any consequence in thecupboard. They will only tell youabout the important cupboard AFTERyou’ve printed out the valuation.

Brewery/Pubco reps:Useless Idiots, all of them.

Meter Readings:You will be expected to read all of themeters on the premises. No-one willknow where they are so you’ll have totrudge round opening likely doors.There is a trend for Electricity metersto be more complicated than anApollo rocket. Just write down everynumber on the display. For this youwill need three A4 sheets of paper.The water meter will be full of sand,mud or a noxious liquid that is bestavoided. It will not be under theaccess cover marked “meter” butanother not marked at all. Generally,a removal van is parked on top of therelevant cover.

Best Before/Sell By Dates:The only bottle that anyone will checkis the one you have missed.

Food at changeovers:Take sandwiches.

15

Ongoing Stocktaking:You will never get the ongoing jobfrom the nice people that serve goodfood and coffee. The only ones whowant you to go back are the oneswho make you shiver.

Other stocktakers:Sometimes, and very rare times atthat, you will meet a nice, qualified,friendly stocktaker you know who willmake your day go swimmingly. Moreoften you are approached by thelicensee’s brother-in-law who hascome to “help out” as he didstocktaking when he worked in B&Q.A good glare and counting reallyquickly normally sees them off. Youmay also meet a stocktaker from anational company who is used to onejob a day, and has no concept ofgetting the job done ASAP. Just takeit as read that you will be late for teaas you’ll spend all day sitting waitingfor them to look up product codes asthey “don’t normally have to deal withthese items.”

Presenting the Valuation:The outgoing Licensee will say “isthat all? I was expecting a lot more”And the ingoing Licensees will say“How much? I was told it would be alot less” If they don’t, then there’s something wrong,

believe me.

Enjoy your work. As they say, achange is as good as a poke in theeye with a sharp stick – or something.

The late Miss Patricia Anne Walden, FILSA, MFBA.

28th December 1932 - November 2011.

Pat Walden passed away just a few weeks ago, following a long illness. She wasthe daughter of Victor Charles Walden, FAIA, FILS; & Edith Lillian Walden (neeSamuels), and was the sister of Mrs Jean Christine Cochrane, and Victor JohnWalden, and was aunt to James, Jonathan, Victoria and John.

She had led an interesting life. Brought up in the pub trade, as a child, during theSecond World War, she was evacuated from London with younger sister Jean.First to Market Deeping in Lincolnshire and later to Dartmoor. However the twosisters returned to London just in time for the Blitz. After the war, she waseducated at Blackeath High School and then went on to college at the GuildhallSchool of Music and Drama, in London. Her father, the late Vic Walden waslicensee of several pubs and founded the family pub stocktaking & accountancyfirm, V.C.Walden & Co, back in 1928.

Pat wanted to become a professional musician, and played her clarinet withseveral orchestras, but decided instead to go to work in the family accountancybusiness for a while. Later she passed the Civil Service exam, and joined theBoard of Trade as an Executive Officer for some ten years.

In 1976 she re-joined the London based stocktaking and accountancy business ofV.C.Walden & Co, in due course becoming a fully qualified stock auditor. Based inLondon, she was very highly respected within the licensed trade, and truly lovedher work as a ”pub stocktaker”. She retired in 2003, only because of her failinghealth.

She loved sport, and when young played netball, tennis and lacrosse. A keen WestHam United football supporter, for many years she was to be found at the “BoleynGround” in the east end of London, watching her team on most Saturdayafternoons.

Obituary written by Dr Victor John Walden, MBA, DBA, DD.(Formally a Fellow of the Institute of Licensed Trade Stock Auditors and also of the

Institute of Financial Accountants.)

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Allow six weeks for deliveryPrice £ 45.00 ( inclusive of post and packing andV.A.T.)

14 Mar 2012

Price IncreasesPrice IncreasesThe usual annual price rises are in the process of beingimplemented. I say usual, but in years gone by cost pricesof a brewers barrel did not increase by £ 20. This is I amsure because of the ever increasing discounts demanded bythe supermarkets and pub companies. It is surely nocoincidence that the big five British breweries have all beentaken over by foreign companies or ceased brewingaltogether - food for thought perhaps !

www.iltsa.co.uk

Residential Training SeminarsOctober 2012

Training courses held in March andOctober - Full details on

www.iltsa.co.uk

For further details on all aspects of the Institutecontact the Secretary, Diane Swift

on 01422 833003Always look for the letters F.I.L.S.A. & M.I.L.S.A. Tel:- 01684 878042

I hope that I am not temptingprovidence but Spring seems to bein the air and hopefully the worstof the winter is behind us. Afterlast years bad weather I decidedto invest in a set of winter tyres.In May of last year I bought a setof second hand wheels on Ebayfor around £ 140. The tyres werenot much cop but the plan was tothrow them away anyway. It is notnecessary to go to this expense asmost fitters will just change thetyres but it certainly makes iteasier to transfer them whennecessary.

What then are ‘winter’ tyres. Theyare made to the same highstandards as normal tyres but therubber compound used isdesigned specifically to work intemperatures under 7 degreesCentigrade. This is thetemperature where the moretraditional tyre would fail due tothe tyre compound actually‘freezing’ meaning that its

flexability is severely reduced andit cannot grip the road. In additionthere are more transverse treadswhich help the tyres grip the road.At higher temperatures they wouldbecome less effective so manypeople keep two sets of tyres andchange them accordingly in sayOctober and March. This is agrowing trend and many tyrefitters now offer to store yourwheels for you. It is reckonedthat, depending on use andmileage, a set of tyres may welllast for three seasons.

A common misconception aboutwinter tyres is that they can onlybe used during times of heavysnow or ice, when in fact theycan be used during all types ofpoor weather ( heavy rain, mudand slush ) to help give you bettertraction and greater control.

I changed to winter tyres in lateOctober and unfortunately, or

fortunately, there has been littlesnow in Yorkshire this winter tothoroughly test them out. On theone day of snow I was veryimpressed with the capabilities ofthe tyres as they enabled me todrive in a straight line throughquite thick snow. Although not to4 x 4 standards it was a vastimprovement on last winter. Asregards cost I found them to beslightly more expensive than thecomparable summer tyre butwhen you consider the cost ofeven a minor bump or loss of workthey are well worth the money.The only slight downside is thatthey do seem to be noisier thanthe summer tyres.

Most tyre fitters will not let youmix the tyres and recommend thatall four tyres are changed at thesame time. In addition it isadvisable to inform your insurancecompany that you are using them.

WinterWinterTyresTyresAre they worth it ?Are they worth it ?

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