What should be inWhat should be inthat cask or keg ?that cask or keg ?Chris Swift attempts to discoverthe law surrounding the contentsof a keg

Page 6

www.iltsa.co.uk ISSN 1471 - 0471

Stock AuditorThe magazine for the Institute of Licensed Trade Stock Auditors Issue 91 October 2010

Page 4 VAT on changeoversPage 5 Know your liqueursPage 8 & 9 Trevor Knight

concludes his journey around Britain

Page 12 Le ChefPage 15 Fizzlines

Also...Also...

58th AGM venue58th AGM venueMoorside Grange Hotel & Spa, Higher Disley, Cheshire

20th / 21st May 2011Page 11 .

�Discover whatirritates our very own

IvorIvorDeficitDeficitTurn to page 14 toread Ivor’s top ten ofannoyances.

Trevor Knight concludeshis tour around Britain,looking at the newgeneration of brewers.

Page 8 & 9

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 2010

CONTRIBUTIONSCONTRIBUTIONSMany thanks to the members andothers who have made this issuepossible:- Gordon Andrews, Ivor deficit, Ron Foster,George Giles, Greyeye Technology, JimHughes, InnScribe, Le Chef, Steve Naylor,Trevor Knight, and Trevor Perrott.Thanks also to Peter Hodgson, RitaBroadbent and Amy Swift for proof readingthis issue.

Deadline for the December 2010 issueis 25th November 2010.

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

Five Year Plan� richardgrafton@iltsa.co.uk

EditorialEditorialWhen I joined the Association, as itthen was in 1987, a regularcontributor to the quarterlynewsletter was Trevor Knight. Afterdetailing stories of many of the oldLondon Inns, he took a walk along theThames, quite literally as I recall , ashe and his wife, Carole, took greatpleasure in researching publichouses along this waterway. He thenspent many years up and down thecountry telling us of the manybreweries and beers that makedrinking interesting. Many a time Ihave stumbled across his featuredbeers, or at least stumbled out of thepubs after sampling them. It istherefore with some sadness that Ihave to report that an era has passed– Trevor has decided to hang up hispen and he has concluded hisjourneys around the ‘new generation’of brewers. I am sure you will joinwith me in thanking Trevor, andCarole, for all the interesting articlesthat they have contributed over theyears and wish them both the best intheir retirement. On a personal note Iwill miss Trevor’s contributions asthere are very few magazines overthe past 25 years in which he has notcontributed.

Anyway, enough from me, enjoy theread.

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

Member Benefits� brettwebsdale@iltsa.co.uk

Diane Swift

� 01422 833003

Secretary� dianeswift@iltsa.co.uk

Welcome to this, the October issueof the ‘Stock Auditor’. There seemsto be a lot of changes in the trade atthe moment. What with GilesThorley’s departure at Punch, callsfor Ted Tuppen to stand down atEnterprise, a decision that the OFTwill not take another look into thebeer tie and further tinkering of thelicensed trade by the governmentmany of our members wonder what iscoming next. As ever it is a tale offamine or feast, many memberscannot handle the work coming theirway whilst others seem to bestruggling. There is work out there,a great deal of it, but perhaps wehave to change with the trade inwhich we operate. ‘Open book’accounting seems to be the inn-thingat the moment ( pardon the pun) andconsequently you may well beapproached by one of the largernational accountancy companiesoffering work. One such is InnScribewho have taken an advertisement inthis issue and hopefully will havework for many of our members. I amsure they will be contacting many ofyou in the near future.

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 2010

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 theNovember councilmeeting.

October 20th Refresher day

“ 21st Examination

“ 22nd Training Course

November 19th Council meeting

3

Well here we are again at the start of thefourth quarter of the year and I wonderwhat it will bring in the way of newlegalisation. Talking to clients, they arereally quite worried about the uplift dueto brewery increases and rise in VATrate. We, as stock auditors also find ithard to increase our fees even by smalloverdue increments. I used to review theclient’s fees on an eighteen month basis,then I made it every two years but astimes have got worse for them Isuspended any increases and now thishas hit my own bottom line profit.

The 2013 AGM in France is coming onwell thanks to Mike Murdock’s hard worksetting it up. As you will rememberearlier this year Di Swift sent out a letter

with the magazine giving you the chanceto pay £100 as a deposit. You could thenset up a standing order to save anamount ready for the AGM. Brilliant ideaand all you have to do is contact theILTSA office. Those of you who came tothe well attended 40th in Jersey willremember that a good time was had byall. It would be good to have manymembers and families there for such aspecial event.

I am concerned that the BBC do notseem to be taking licensed premisesseriously. In the Eastenders soap theyrecently burnt down The Queen Victoriapub and have now started up an illegaldrinking den in the cellar. I don’t think theBBC have thought this through very

carefully and sincerely hope thatthere is not a sudden rush ofclosed up pubs being used for thesame purpose. In the Archers radioseries the Bull sounded as if it wasgoing to end its days but nowsounds as if with local support, itmay start to thrive again. I amsurprised that they do not haveregular stocktakes and it is myintention to write to the producersto point this out and suggest thatan interesting story line could beincluded to cover bad stockresults! I will let you know theoutcome.

You will have noticed in the ILTSAcalendar section that council willbe having our next meeting on 19thNovember so if you have anypoints you would like us to talkover please contact the ILTSAoffice and it will be put on theagenda.

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

Trevor

VAT VAT implications onimplications ontransfers oftransfers ofgoing concerns going concerns ( TOGCs ) ( TOGCs )

4

Some members have contacted theoffice recently with queries abouthow VAT is to be handled onchangeovers – should they apply VATto the valuation? This was a topicthat was covered for us by JimHughes, a former VAT officer, in 2001.As his article still applies I havereproduced that article as a definitiveanswer.

This can be a very complex area buta brief resume of the basic ruleswhen dealing with TOGC’s are givenbelow.

The VAT rules on TOGC’s aremandatory and not optional. Therules were brought in to :

� Help businesses by improvingtheir cash flow and avoid the need toseparately value assets which maybe liable at different VAT rates or beexempt from VAT.� Protect the revenue by removinga charge to tax and an entitlement toinput tax where the output tax maynot be paid to HMRC – they havebeen ‘stung’ on many occasionswhere the outgoing owners have notaccounted for VAT wrongly chargedin respect of TOGC’s.

A TOGC takes place when the assetsof a business are transferred fromone person to another. Here are afew of the main examples but the listis not exhaustive:

� The assets are bought by anotherperson and the existing businessceases to trade.� Part of a business ( capable ofseparate operation ) is sold toanother person.� The existing owner dies or retiresand the business assets are takenover by another person.� The assets are transferred to anew legal entity e.g. a sole proprietorbecomes a partnership or apartnership becomes a limitedcompany.

When all the conditions listed belowcan be met, the transfer of the assetsof the business, other than premises,

is not a taxable supply and VAT mustnot be charged:� The effect of the transfer must beto put the new owner in possessionof a business which can be operatedas such.� The business, or part business,must be a going concern at the timeof transfer – it can be a goingconcern even if unprofitable ortrading under the control of areceiver.� The assets that are beingtransferred must be intended for useby the new owner in carrying on thesame kind of business – the assets ofa business can include stock in trade,machinery, goodwill, premises,fixtures & fittings etc.� There must not be a series ofimmediately consecutive transfers ofbusiness - intermediaries that do notcarry on the business can neitherreceive nor ignore its supply ofassets under the special TOCGprovisions.� The new owner must beregistered for VAT, or at the time ofthe transfer, become liable to beregistered for VAT – HMRC deem thatthe new owner is effectively carryingon the business. Therefore if theprevious owner was registered forVAT the new owner must registerfrom the date that the business wastransferred. The new owner cannottrade up to the VAT registrationthreshold in a consecutive twelvemonth period, before registering forVAT. If the new owner candemonstrate that trading will bereduced significantly thenconsideration will be given to thenew owner not being liable toregister for VAT. If the previousowner was not registered for VAT,and HMRC consider that he shouldhave been, they can compulsorilyregister the new owner from the dateof transfer of the business.� There must be no significantbreak in the normal trading patternbefore or immediately after transfer –a short period of closure which doesnot significantly disrupt the existingtrading pattern, e.g. redecoration ofpremises, will not prevent thebusiness from being treated as a

TOGC. It has been ruled that a‘significant’ break can mean up toseveral months depending on theindividual circumstances of theTOGC. The break referred to in theseinstances would occur once thebuyer had acquired the business.

If the above conditions are all metand the new owner has elected towaive exemption on the businesspremises ( opted to tax ) then thetransfer of the premises is not ataxable supply . If however the newowner has not opted to tax thepremises then the previous ownermust charge VAT on the transfer ofthe premises.

When a business has actually ceasedtrading i.e. premises have beencontinuously closed since theprevious owner gave up trading thenthere is an argument that the newowners are not taking over a goingconcern. If a brewery, PubCo orlandlord have taken over the businessuntil a new owner was found thenthis is not likely to be deemed a TOGCif there was no trading from thepremises until the new owner tookover. In addition the stock especiallywould be covered by a VAT invoice inthe normal way.

The full facts of any TOGC must betaken into account before a decisioncan be made as to the treatment forVAT purposes.

10. Time for one for the road! Thisliqueur toasts to the good and great God.This liqueur was made during theRenaissance by a Venetian monk (using27 herbs) - it gained instant popularityamongst the French nobility. Howeverduring the French revolution and itsaftermath, the recipe was thought tohave been lost forever. It was, bychance, that Alexandre Le Grand, foundthe recipe book in the Fecamp library in1863. There has been nolooking back since.Which liqueur has thisunique heritage?

Turn to back page forthe answers

How well do you know your liqueurs ?How well do you know your liqueurs ?

1. This liqueur was invented in 1797; itsoon gained popularity amongst the fairersex. It was also one of the first liqueursto be advertised. However itsmanufacture was always shrouded incontroversy due to one of its ingredients,wormwood to be precise. It wassubsequently banned in many countries.

2. The liqueur gets its name from aJamaican ‘Aunt Maria’. It is the one ofthe most popular coffee liqueurs in theworld. What is this liqueur known as?

3. This liqueur was similar to the ‘GreenFairy’ liqueur but it didn’t have thewormwood. Picasso’s painting ‘TheGlass and the Bottle’ featured thisliqueur’s bottle in cubist mode. Whichliqueur am I referring to?

4. This liqueur has had a rich history.Created in 1880, it is one of the mostpopular liqueurs of all time. Escoffierused it as an ingredient for his culinarymasterpiece Crepe Suzette. Cesar Ritzwas so impressed with this liqueur thathe was among the first to introduce it athis hotels. It is mostly drunk as an after-dinner drink or is used as an ingredientfor premium cocktails. Which Cognacbased liqueur am I talking about?

5. The liqueur with a unique heritage;this liqueur, made by monks, has seenthrough many a rough period including anattempt by Napoleon to manufacture theliqueur himself. It was also the preferreddrink of the nobility (even the Tsar

Nicholas II was said to be an addict ofthis liqueur). Which herb based drink amI talking about?

6. This liqueur (now generic) was madepopular because of its presence in acocktail called ‘Kir’ and ‘Kir Royale’. Themost famous brand of these liqueurs ismade by the house of Legay –Legoute.Which crème liqueur is being mentionedhere?

7. The quest for an herbal medicine ledDr. J.G.B Siegert (an army surgeon) toVenezuela, enrolled under Simon Bolivar.He ended up creating one of the world’sleading aromatic bitters, a must-have inall bars. Which bitter is this?

8. One of the relatively new liqueurs, thisJapanese product was launched in theU.S.A at Studio 54 (NY). It was associatedwith the movie ‘Saturday Night Fever’.Which liqueur is this?

9. This liqueur has a rich and colourfulhistory – it was the personal ‘eau de vie’of Bonnie Prince Charles, who gave it toone John MacKinnon to thank the latterfor the support he gave to the Prince inhis war against George I (JacobiteRebellion). The first bottles of thisexquisite liqueur went into sale in 1908and weathered many an immediate stormincluding the then Prime Minister LloydGeorge’s move to increase tax on whiskyproducts. What is the name of this ‘drinkthat satisfies’?

5

6

What’sWhat’sin thatin thatkeg ?keg ?

How much beer is in a keg of beer orlager. Easy you may think as it says it‘on the tin’. Wrong ! all large packbeer purchased in this country is soldin a container that is designed to holdthat amount but is not covered byTrading Standards in the same waythat the final consumer is covered.

There is further confusion as it is nowoften purchased in litres but actuallysold in pints. Some breweries in thelate seventies moved from thehistorical sizes of 36g, 18g and 9g tothe 11g and 22g to ease the transitionto litres whilst Whitbread alwaysstuck to the standard, 10g, againpossibly a token transition todecimalisation. As shown by thedelivery notes the brewersthemselves seem to get confused asto what to label the kegs. Thisconfusion is accentuated by the samebeer being available in differingcontainer sizes, some lagers areavailable in 18g and 22g whilst I wasnearly caught out recently by TaylorsLandlord in a 10g container.

Having spoken to two brewers anddownloaded information from HMRCand the BBPA I am still slightlyconcerned as to what can legallyhappen. For instance the BBPAguidelines states that :-

“ the actual contents of that container isnot less than 98% of the declaredcontents in the case of kegs or 97% ofthe declared contents in the case ofcasks.”

Broadly speaking that means thatthere is a tolerance of 3% in caskbeer. A pub doing 200 barrels a yearcould therefore lose a potential 6barrels or 1728 pints of cask beer or1152 pints of keg product. I wouldemphasise that these are the upperlimit of tolerances and are unlikely tooccur. However it may help toexplain some stock results and I dowonder if HMRC take them intoconsideration or whether Brulines forinstance take account of them.

In the late eighties I took part in a testwhereby every keg of beer deliveredto my unit was weighed on arrival,served in the normal way and thenthe empty container weighed and thecontents calculated to the nearestpint. Whilst I do not have the figuresto hand I do remember that more than99% of the kegs were actually asstated or even very slightly up withone keg in the six months being foundto be short – and that was well withinthe tolerances stated above. Modernlarge brewers use sophisticatedmeters or weighing machines toensure accuracy. There may still beproblems with ‘short spears’ or repairwelds to kegs which can alter thecontents.

Interestingly the tolerance for overfillset by HMRC and endorsed by theBBPA is much lower. Extra dutybecomes payable on overfill withbrewers having to comply to strictsampling protocols to ensureaccuracy. The overfilling of casksand kegs to cover line cleaning, if itever existed, is long gone.

With me so far? Then we will have alook at cask beer.

According to HMRC duty need not becharged on undrinkable sediment incask conditioned beer. This shouldbe regularly monitored by the brewerand agreed with HMRC on at least anannual basis. The brewer is thenrequired by law to advise thecustomer at or before the time ofreceipt the quantity of beer on whichduty has been charged. This couldbe on the container label, deliverynote or other commercial

Exactly what is in thatkeg or cask and whathas our client beencharged for ?

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

Description of Container Declared contents(Ltr)

“Hogshead” or “54” 245.4“Barrel” or “36” 163.6“Euro 150” or “33” 150.0“Euro 100” or “22” 100.0“Kilderkin” or “18” 81.8“Euro 50” or “11” 50.0“Standard” or “10” 45.4“Firkin” or “9” 40.9“Euro 30” or “6.6” 30.0“Euro 25” or “5.5” 25.0“5” 22.7“Pin” or “4.5” 20.4

“Euro 20” 20.0Taken from the BBPA Guidelines - for the control of volume for the purposes of duty payment on packaged beer.

7

documentation such as pricelists.Perhaps surprisingly each brewer isallowed to set their own tolerancebut must be able to prove that theyhave shown ‘due diligence’ in thefilling of casks. I always adviseclients to dip casks when venting toensure that the contents are whatthey should be, the filling systems insome micro breweries are somewhatprimitive and can involve nothingmore sophisticated that a funnel anda hosepipe. Bear in mind though thata dipstick in itself is often only aguide and cannot always be 100%accurate, the shape of the cask,dents, welds and even the angle ofthe dip can sometimes distort thereading. However a competentoperator can soon adjust for anyabnormalities.

As I say each brewer sets his own‘declared contents’. For exampleSteve Naylor from Naylor’s Breweryin Crosshills states that every 9gallcask contains 40.04 ltrs of beer thathas had duty paid on it. This meansthat potentially there is a loss of .874litres on every firkin supplied. Inreality I always advise my client toaccount for four pints minimum onevery container. There is therefore aslight saving on using kilderkins if thetrade warrants it. When calculatingretail prices I would also advise thatprices are set by using the VATmultiplier and dividing by 68 in thecase of a firkin and not 72.

To conclude I do not feel that anybrewer sets out to mislead our clientsbut if a problem is experienced thenperhaps you should bring the above

points to your client’s attention toexplain where losses may beoccurring or why the expectedmargins are not being achieved.

For those of you that have troublesleeping, both HMRC and the BBPAsupply lengthy PDF documents thatcan be downloaded if you wantfurther information.

Anyway I am off for a pint now ordo I mean 568ml – it does not havethe same ring to it does it ?

After much letter writing HMTreasury have agreed to meet withmembers of Council to discuss ourconcerns on MLR registration.

The meeting is sceduled for earlyNovember so please let theSecretary have any issues thatyou want to raise.

Control Method Intended Contents Overfill Tolerance

Meter or weighing Up to 100 litres Declared contents plus 0.5 litre

Meter or weighing Above 100 litres Declared contents plus 0.5%

Other systems Up to 100 litres Declared contents plus 1 litre

Other systems Exceeding 100 litres but not exceeding 200 litres. Declared contents plus 2 litres

Other systems Exceeding 200 litres but not exceeding 400 litres. Declared contents plus 3 litres

Taken from the BBPA Guidelines - for the control of volume for the purposes of duty payment on packaged beer.

MLRMLR

Part of a delivery note showing theconfusion that prevails within the trade

�

8

I ended my long journey across thecountry at the beginning of the year andover the last few months I’ve beenrecalling some of my favouritebreweries. The brewing industry in thiscountry has seen significant changes inrecent years. The pioneers of brewinghave long since passed on but theirlegacy in the shape of many Victorianbrewery buildings still remain - but fromthe ashes of the “Old Generation” a“New Generation” was born.

Skipton lies in the heart of the YorkshireDales and one does not automaticallyimagine a commercial business such asbrewing to evolve in such beautifulcountryside. There was a successfulbrewery in the town centre adjacent tothe Leeds-Liverpool Canal throughoutVictorian times, established in 1816 byChristopher Scott, a Leeds Maltster andclosed in 1902.

More than 100 years since the last horsedrawn dray travelled from Scott’s

Skipton Brewery, Steve Taylor andRuth Bennett had beenresearching the UK brewingindustry and had come to theconclusion that large regionalbreweries dominated the market.Undaunted, Steve and Ruth, whowere enthusiastic to restore thehistorical brewery with its goodtransport links and supply of softwater from the Embsay Reservoir,saw this as an opportunity to re-establish Skipton Brewery. Abrand new building housed thenew brewery, born again under the

name COPPER DRAGON in 2002, to thesouth of Skipton. Demand increasedand in 2005 continued success saw theformation of Copper Dragon Estates Ltd.and the purchase of its first publichouse. Brews were so successful anddemand had increased so much that anew and larger brewery close to theoriginal site, steam powered andhousing a “double 60” brew housecapable of producing 120 barrels a daywas opened in 2008.

The rolling countryside of the NorthYorkshire National Park provides a fittingbackdrop to its beautiful rivers. Nestledin the Hambleton Hills near Ripon, NICKSTAFFORD’S HAMBLETON ALES usesthe landmark White Horse as its logo.Legend has it that one Thomas Taylorwanted to mark his birthplace on theHills and thirty local men and six tons oflime were used to mark out the horse in1857.

Within sevenmonths NickStafford had twicebeen maderedundant but,undeterred, thiskeen amateurbrewer decidedon a completelynew venture andset up his breweryin 1991. His first premises were aconverted out-building at his in-lawshome in Holme-on-Swale and despite asevere shortage of funds, the brewerywas successful within a very short time.In 1994 the move was made to largerpremises at the opposite end of thishamlet of twelve houses and newbrewing equipment, doubling capacity to100 barrels a week and a bottling linecatering for micros and larger brewerscapable of handling more than 20brands was installed in 2000.

The first ever British brewed gluten andwheat free ale was launched inFebruary 2005 and received strongsupport from customers and retailers as750,000 people in the U.K. suffer fromgluten intolerance. The brewinginnovation is extremely precise and timeconsuming with specific recipesdeveloped to ensure they are free fromcontamination from the brewery’s usualingredients. Specific new methods ofmaturation and filtration are alsorequired to allow the passage of fullflavour and taste to reach the consumerin the bottle.

The NewThe NewGenerationGeneration- revisited- revisited

Trevor KnightF.I.L.S.Aends hisreflectivejourney

A few miles north of Pickering liesthe village of Cropton where beer hasbeen brewed since 1613. Localwomen, known as Ale Wives, helpedin the brewing of the early beers andwere roundly cursed if they produceda bad brew. These early brewswere often illegal and wrongdoerswere sent to York gaol. The ancientcraft was revived in 1984 whenCROPTON BREWERY was establishedin the converted cellar of the NewInn. The first brew produced “TwoPints” was so successful thatproduction was increased to meetdemand from further afield. Successcontinued and although the cellarbrewery had been extended, a newpurpose built brewery wasestablished at Woolcroft in 1994.Within a year production had doubledand the brewery introduced its firstbottled beer. A brand new brewerywith state of the art equipment and acapacity of 100 barrels a week wasopened in 2006.

Still travelling North, the River Wearflows through the beautiful city ofDurham and on to the industrial cityof Sunderland where brewing andVaux Brewery has long been part ofits cultural history.

DARWIN BREWERY LTD. wasestablished in 1994 and has grownsteadily over the years to becomeone of the most respected micro-breweries in the North East Highquality beers with the strongindividual character of the region areproduced as well as historicalrecreations of past beers such asFlag Porter, a beer produced with ayeast rescued from a shipwreck inthe English Channel.

The first brews were produced on an18 gallon system based at Brewlab atthe University of Sunderland.Evolution - one of the first beersproduced by Darwin - could havebeen a disaster as a mistake was

made in the original recipe, but thebrew was better than expected andturned out to be a best seller.Expansion of the brewery saw itmove to Crook, County Durham withthe acquisition of Hodges Brewery.In 2002 another move becameinevitable as due to the ever-growing popularity of the brews,space was a problem and capacitywas at its limit. The closure ofVaux had left the city without abrewery for the first time in 100years so the time seemed right tomove back to Sunderland andcontinue brewing with the purchaseof Butterknowle’s 12 barrel plant.

The Brewery’s sister companyBrewlab Ltd. Based at theUniversity of Sunderland, stillproduces the yeast, quality controlsystem and technical services tomaintain the best brews possible.

The River Tyne flows close to myfinal brewery on its way to theNorth Sea. BIG LAMP BREWERSwas established in 1982 and is theoldest micro-brewery in the North-East originally occupying a buildingin the West End of Newcastle nearthe site of the Big Lamp from whichit takes its name. The move to itspresent premises - a former waterpumping station - began in 1996.The pumping station, closed and outof service for many years, hadbecome derelict when the decisionwas made to relocate the breweryto the rundown site and at the sametime try to save the listed building.Brick by brick the building wasdismantled, each being carefullynumbered to ensure that it wasreplaced in exactly the right placeduring rebuilding. The old waterpumping station, fully rebuilt andthe new home of Big Lamp Brewersopened in 1997 along with itsbrewery tap the Keelman PublicHouse.

Public Houses continue to closeat an alarming rate but thanks tothe growth of a New Generationof British brewers we can restassured that good quality Britishbeers will live on. MINE’S A PINT -CHEERS!!!!!!!!!!!

10

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The 1st October has been and gone andwith it the new mandatory licensingconditions. A lack of detail from theHome Office and the fact that many of theconditions are likely to be scrappedmeans that many local authorities are notthought to be going to rigorously enforcethe new regulations.

That said our clients do need to be awareof the new regulations:-

Licensed premises must offer 125ml ofwine as an option for customers.Nowhere in the legislation does itstipulate how many wines it has to applyto and how you tell your customers. Tocomply with the regulations, as aminimum, your clients should offer a redand a white wine and this could be afootnote on the wine lists. One of myclients has reprinted all winelists andcreated another 18 products on analready overburdened till system.

Beer must be available in half pintmeasures – I actually drink far more ifdrinking in halves, watch what happenswhen a gaggle of licencees get together.Strangely I have had one or two clients

who have offered certain drinks inmultiples of a third of a pint. Theseusually happen to be the high strengthBelgian fruit beers but one client istrialling an offer with three third pintglasses of different beers. I am not sureabout the legality of this practice as mosttrading standard notices refer to halfpints and multiples. I do remember someof the older signs referring to a third of apint.

An Age-check system such as Challenge-21 must also be in place.

Regulations that came into force earlierin the year covered amongst others:

�Banning irresponsible promotionsincluding happy hours.

�Banning pouring drinks directly intothe mouth of the customer.

�Ensuring that free tap water forcustomers is available on request.

The regulations have already beencriticised as being unenforceable butthey are the law so we must have aworking knowledge of them.

AlcoholAlcoholRetailersRetailersCode ofCode ofPracticePractice

ILTSA 60thANNIVERSARY

CELEBRATIONS in2013

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

There are about 58 million bubbles ina 75cl Champagne bottle.

A Champagne cork can pop out asfast as 100 mph, although in reality itis usually 30 to 40 mph.

The pressure in a bottle ofChampagne is 90 lbs per square inchor about 3 times the usual pressure ina car tyre.

Marliyn Monroe is reported to havetaken a bath in Champagne, shewanted an alternative Bubbly bath. Ittook 350 bottles of Champagne to fillit. ( What a waste ).

Reserves in the cellars in Champagneare at a record high of approx1,215,000,000 at the last census inNovember 2009. There should still besome left in 2013.

11

58th58thAGMAGM

The large glass above holds 22bottles of Champagne, should bealright for a good night out!!

Mike Murdoch did send me aphotograph of a unique way ofserving champagne but I do not thinkit is appropriate for this magazine. Itmay be made available for membersattending the 60th AGM.

The hotel is set in its ownextensive grounds high in theNorthern Peak district, 15 minutesfrom Buxton and 20 minutes fromStockport. Situated in an area ofoutstanding natural beauty it isminutes away from Lyme Park thelocation for the BBC’s Pride &Prejudice. It has its own healthand fitness club with a larger thannormal hotel pool. Although wewere tasked with finding a venuein Derbyshire this is just over theborder in Cheshire as the addressconfirms.

The full package price is as lastyear and offers incredible valuefor money. The full packageincludes two nights dinner, bed &

breakfast, half a bottle of wine perperson per evening, attendanceand coffee at the AGM and lunchon the Saturday.

Excursions will be arranged forthe Friday and also for thepartners on the Saturday.

The Venue :The Venue :Moorside Grange Hotel

Mudhurst Lane Higher Disley

Cheshire SK12 2AP

The Date :The Date :20th & 21st May 2011

The Cost :The Cost :£ 160.00 Full package

leleche

fche

f

Mustard Chicken withMustard Chicken withLemon and Caper RiceLemon and Caper Rice

Serves 4Preparation time 10 minutes Cooking time 20 minutes

If using the grated zest of a lemon it isalways best to buy the un-waxedvariety. If unavoidable, use ordinarylemons but wash the skin well first

INGREDIENTS

4 Skinless chicken breast fillets2 Tbspns extra virgin oil

Grated zest and juice of 1 un-waxed lemon

2 Tbspns Dijon Mustard 2 Tbspns chopped mixed herbs, such

as basil, rosemary and thymeSalt & pepper

For the lemon and caper rice

250g (8oz) Long grain rice25g (1oz) Butter

Tbspn capers, drained and washed

2 Tbspns chopped fresh parsleyGreen salad, to serve.

12

Champagne FactsChampagne Facts

What theyWhat theymay not wantmay not wantyou to know !you to know !

METHOD

Place the chicken in a shallow dish.Combine the oil, lemon zest, mustard,herbs and some salt & pepper. Pourover the chicken, stir well and leave tomarinate for 30 to 45 minutes.

Preparing the rice - cook the riceaccording to the packet instructions anddrain. Return to the pan and stir in thebutter, lemon juice, capers and parsleyand season to taste, cover and leave toinfuse until required.

Preheat the Grill to high. Remove thechicken from its marinade and grill forsix to seven minutes each side untilcharred and cooked through. Wraploosely in foil, leave to rest for fiveminutes and serve with the rice andgreen salad.

And finally ENJOY

Ridgeview, Grosvenor Blanc de Blancs,2006, made from grapes grown in Sussex,picked up the Decanter Internationaltrophy for sparkling wine over £10recently.

It beat more than 700 Italian prossecos,Californian sparkling wines, Australianfizzes as well as illustrious champagnesfrom Charles Heidseck, Taittinger, Moët &Chandon that were submitted.

The wine, which costs £21.95, wasdeemed higher quality than champagnescosting nearly three times as much.

English wine has been winning an evergreater number of awards and plaudits inrecent years, but this is the first time thatany vintage from this country has won aDecanter International trophy.

Though Ridgeview is relatively unknownoutside of the wine world, it has beensteadily garnering praise. Last year itbeat its better known English rivals suchas Chapel Down and Balfour to becrowned Best Wine in England in theEnglish & Welsh Wine of the YearAwards. Waitrose and Oddbins, the high-street wine merchant, has stocked it for anumber of years.

Ridgeview Estate is a family businesswith a 16-acre vineyard on the SouthDowns. Set up by husband and wifeMichael and Christine Roberts in 1995, itis now a fully-fledged family businesswith their daughter Tamara, their sonSimon and his wife Mardi all working forthe winery.

Perhaps we should transfer the 60thAGM to the South Downs - only joking!

13

John Usher Stocktaker, Sheffield, South Yorkshire

I first met John on the 21st October 1972, I had startedworking for Vaux Brewery, the Sunderland based brewerafter twelve years R.A.F. service. I was late for my firstintroduction to managed house stocktaking and John Usherwas my mentor. He was not at all pleased with me beinglate, I had got on the wrong bus. Over the following twoyears I saw a lot of John and learned a tremendous amountabout stocktaking, managers, do’s and don’ts, who to trust,who not to trust and most of all how to work to a system andbe trusted by your managers as a good and confidentstocktaker. When Vaux purchased Wards of Sheffield thebrewery chose John to accompany Alan Lawson to run themanaged and tenanted house operation. He was a big lossto his native North East but a massive gain to the Sheffieldarea.

John was originally a butcher but turned to stocktaking with Vaux.He was a wizard with figures, at a time when there were nocalculators or computers. I have seen John go down a managedhouse stock sheet column by column and total it at the bottom withgreat accuracy. I cannot remember him ever being wrong. He wasthe only stocktaker I know within Vaux brewery that sent in a handwritten stock result, and had it returned from the comps office withexactly the same result. He was the only one that on two occasionssent in a result with no surplus or deficit. He was very well thoughtof at Vaux and Wards and by all who worked with him over a numberof years.

In the later years when he became self-employed after the brewerieshad folded, he contacted me and asked about ILTSA and how tobecome a member. John was not a young man when he sat theInstitute examination, and as many will tell you, it is a very long day,especially when you have not been in an examination room forseveral decades. John Usher came along, sat and passed thatexamination. I was the invigilating officer that day, isn’t it strangehow rolls change over the years. John was not late that day !

John along with his wife, Ann and friends became regular attendeesat the annual AGM around the country. I am sure that John will besorely missed by his family, friends and colleagues who knew andworked with him. I certainly will miss John and his knowledge of thetrade that we all work in. I can honestly say it was a pleasure and aprivilege knowing him and I will always be grateful to him for hisfriendship, and also the great depth of knowledge that he passedonto me and many others.

R.I.P. JohnG.G.

V.A.T.V.A.T.RatesRates

As you know the VATrate increases to 20% on the 4th

January 2011. Perhaps now isthe time to explain the

implications to our clients.

A handy 20% rate chart can bedownloaded from

www.iltsa.co.uk

What reallyannoys YOU ?This article is a little tonguein cheek ( I think ) but whatmakes you act and think likeVictor Meldrew - let us knowfor the next issue.

14

Ivor Deficit

Trying to decide which is themost irritating thing in astocktakers life is, as theysay, like fishing in a barrel -too much choice.

At great expense I havecommissioned an exhaustivesurvey of my chums in thesaloon bar near closing timeand come up with theconclusions.

In reverse order, so as to build suspense:

10. No lights in the dark cellar or bar withvery deep shelves. This also includes thenice snug corner not near a draught butclose to a double socket, but which isnever adjacent to a window or a lightfitting that works, or if it does it has oneof those daft new bulbs that save theplanet and give you a headache becauseyou have to squint.

9. Door bells that don’t work in the winter.In the summer the doors are open so thecleaner can flush the cloud of bleach outfrom the toilets. Later on in the year, allthe doors are tightly bolted and the bellhas either fallen off, rusted solid or justplain doesn’t work. This always happenswhen it’s raining, or particularly if there issnow.

8. Empties. Empty kegs in a heap thatnobody has moved for days. Empty caskson a stillage that look like they’re in usebut which ran out at the weekend. Emptykegs on top of full ones in the yard. EmptyBaileys, Tia Maria or Passoa bottles onoptic that you struggle to lift off and thenpour the last drop down your arm.Empties – just get them out of my sight.

7. Overly loud electronic devices. I knowyou needed the television on at full blastlast night. That’s because there were lotsof people in the bar shouting anddrinking. All I want to do is watch HollyWilloughby’s knees but I am not totallydeaf yet, and there must be a volumecontrol. Surely when you shout at me toask “Is it all right if I hoover over here ?”you must realise that a reduction in audiooutput would be a good thing.

6. Draymen. When I was a boystocktaker, proper breweries employedproper draymen. They were muscularchaps, who could lift full casks and pintpots with aplomb. They racked beer,delivered everything to the right place,organised the paperwork andrepresented their employer as nobleknights of the road. Now they aregenerally from an agency, wearinappropriate clothing, won’t put anythingaway, seem not to possess any literaryand interpersonal skills and can’t liftheavy casks of beer because of ‘elf ansafety.

5. Area Managers. BusinessDevelopment Managers. RegionalBusiness Executives. Field Controllers.Business Relationship Managers.Tenanted Trade Managers. Fairies at the

bottom of your garden. Guess which ofthe foregoing is more likely to appear andgrant your wish? There is a single wordto describe the species of gentleman orlady who occupies these posts, but I’mnot allowed to use it in this magazine.Identifying features: Laptop, Shiny Car,Ever-ringing mobile, complete inability tounderstand or help any licensee’sbusiness.

4. People who have just “bought a pub”(paid too much for a valueless lease) anddon’t know how much they need you untilit’s too late. I know that they don’t wantyou to, but you should be legallyempowered to make them leave as soonas possible, thereby letting them losetheir money quickly, rather than in a longdrawn out and painful manner.

3. Any electronic device. This includesmobile phones (never quite enoughsignal), computers (never quite enoughbattery life), printers (never quite enoughink), calculators (never quite enough sunfor the solar panel), Cask weighers (neverquite enough room) and torches (neverquite enough brightness).

2. Refreshments. All I want is a cup of teaor coffee, made with hot water, served ina cup that does not constitute a healthhazard, at a time that suits. This is every30 minutes throughout my visit. A nicebacon sandwich around 9.30 helps mymood, biscuits at 11 and a sandwich orlight lunch at 12.30 finishes things offnicely. Meals taken after 2 don’t count asyou should be on your way home by then.If I have an early start then the fullEnglish or version thereof, is a nicetouch. Any variance on the above meansa fee increase or a definate deficit.

1.Paperwork. A colleague of mine usedto drive a six inch nail into the wall ofpeoples’ offices. He would then say “putall your invoices and delivery notes onthis or I’ll get you the sack”. It wouldn’tbe so bad, but quite often you’vetelephoned these people the week beforeand told them you are coming and pleaseto make sure the paperwork is ready. Sowhy then do they let the bookkeeper/accountant/girl who does thebooks/dog/any passing alien in aspaceship take it all away the nightbefore? Idiots. Numpties. Fools. Dumdums. Have I made myself clear?

P.S. Can I make it clear that somepremises are run by nice, decent,respectable, competent people.Bless ‘em.

�

INNSCRIBE – SPECIALIST ACCOUNTANTS TO THE LEISURE INDUSTRYWHY RECOMMEND INNSCRIBE TO YOUR CLIENTS?

�WE DO NOT HAVE AN IN-HOUSE STOCKTAKING SERVICE AND CONTRACT OUT ALL OUR

STOCKTAKING REQUIREMENTS

�WE ONLY RECOMMEND QUALIFIED STOCKTAKERS UNDER THE UMBRELLA OF I.L.T.S.A.

�OUR STAFF COME FROM A LICENSED TRADE BACKGROUND

�WE UNDERTAKE FULL ACCOUNTANCY SERVICE INC. VAT; PAYE; QUARTERLY

MANAGEMENT ACCOUNTS

�A SPECIALLY DESIGNED SIMPLE AND HIGHLY EFFECTIVE BOOKKEEPING SYSTEM

�INTRODUCTORY FEE PAID TO ALL STOCKTAKERS WHO RECOMMEND INNSCRIBE

�RECIPROCAL STOCKTAKING REFERRALS PASSED BACK

PLEASE VISIT OUR WEBSITE AT www.innscribeuk.comOR CALL ADRIENNE OR MICHELLE ON 0845 890 2270 FOR FURTHER INFORMATION 15

As reported in the Morning AdvertiserThwaites is trialling Brulines flow-monitoring equipment on post mixsyrups at six tenanted houses. Formost stocktakers post mix is an areathat is already difficult to accuratelycontrol so on the face of it any helpshould be gratefully received.

However for a company that allegedlyhas trouble differentiating water andbeer this may be a challenge too far.When monitoring beer lines at leastthe dilution rate is constant. Thissystem fits into the head of dispenseunits and measures the flow throughthe lines. That is fine when thedilution rate is as stated but whathappens when there is a surge ofwater, reduced water pressure oreven the nozzles getting gummed upwith the syrup. If this catches on itpossibly will make our jobs easier butspare a thought for the poor soft drinkengineers who will be on constantcall out to correct dilution rates.

This is not a new idea and indeed thenew ‘fizzlines’ were first reported inthe MA in 2007 but interestingly a trialat 35 Marston pubs was abandonedafter concerns were raised over

perceived difficulties in measuringpost-mix syrup that by its very naturehas to be diluted at a precise rate.

I think we will be a long time beforeour clients are being ‘fined’ for buyingout post mix but I wonder how muchpressure was put on Brulines tocome up with a solution for aperceived problem.

There is a much simpler solution ofcourse – parity of pricing for theproduct wherever it was purchased.On a visit to a new client recently Inoticed he was buying post mix fromthe brewery for £ 77.39whereas he could havebought exactly the samebrand from the localcash & carry for £37.90.As he was not tied,although he did have aminimum purchaseobligation, he will not bebuying from the brewerin future. That onesaving alone more thanpaid for my fees – a veryhappy client indeed!

FizzlinesFizzlines- - LancashireLancashirebrewer Danielbrewer DanielThwaites trials newThwaites trials newpost-mix controlpost-mix controlsystem...... system......

STOCKAUDITOR16

www.iltsa.co.uk

Residential Training SeminarsOctober 2010

Training courses held in April 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

Absinthe (invented byDr. Pierre Ordinaire)was called the ‘La feeverte’ because of itscolour. It gained instantnotoriety because ofthe ‘Absinthe murder’(One Mr. Lanfray,supposedly after having

two shots of Absinthe, become sointoxicated that he killed his wife). Itwas banned in the U.S A and manycountries but a weaker version wasrecently introduced.

Tia Maria According tolegend, a young girl wasseparated from her familyduring the colonial wars.Her maid Maria managedto save some of herpossessions, one of whichwas a small treasure box

which contained the secret recipe ofthe liqueur.

Pernod was created by Henri LouisPernod. Initially it containedwormwood (so it is technically

absinthe ) which was later removedbecause of wormwood’s depressantproperties and to comply withlegislation in many countries.

Grand Marnier wascreated by AlexandreMarnier-Lapostolle.Escoffier created thedish in honour of the thenPrince of Wales, thefuture King Edward VII.

Chartreuse, initially manufactured asa medicine, is now sold in two majorvarieties – Green and Yellow.

Napoleon tried toseize the recipe byclaiming it for the‘Secret RecipesCommission’.However the recipewas found to be toocomplicated for thelatter and wasendorsed ‘refused’.Chartreuse is one

of the very few products in which theCEO of the company has noknowledge of the ingredients, themanufacturing process and has nocontrol over the work force!

Crème de Cassis is a blackcurrantflavored liqueur. The ‘Kir’ cocktailwas named after Canon Felix Kir,priest/mayor/French resistance

fighter from Dijon.

Angostura Bitters.Contrary to popular belief,Angostura bitters get itsname from a town in

Venezuela and not from theAngostura bark. Incidentally there isno Angostura bark in the recipe.

Midori is manufactured bythe Suntory group and itwas launched in U.S.A in1978. It has featured inmany official cocktails ofprestigious events like the1984 Olympics, various IBA(International BartendersAssociation) meets etc.

Drambuie gets its namefrom the Gaelic ‘An DramBuidheach’ or ‘the drinkthat satisfies’. It isgenerally shownunderneath a Drambuieadvertisement - ‘preparedfrom a recipe of the “ ‘45”.The ‘45 refers to the fact

that Bonnie Prince Charles (who hadthe initial recipe) came to Scotland(from Italy) in 1745. Drambuie isbasically whisky and heather honey.It was in 1914 that the DrambuieLiqueur Company was formed.

Benedictine. The bookcontaining the recipe wasby a Benedictine monk in1791 however he wasoblivious to its contents.You will find the sign“DOM” in every

Benedictine bottle – what this meansis “Deo Optimo Maximo” or “to God,Most Good, Most Great”.

How many did you get right - all Ihope.

KnowKnowyouryourLiqueursLiqueursAnswers from page 5.