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Accounting for Life

This article was written by Lynnley Driver and published in New Zealand Lifestyle Farmer, Volume 6, number 2, March 2005. 



When you think of accountants you probably think mortgage, debt, and lack of money.  However, there is a new kind of accountancy for lifestyle farmers that accounts for all your goals, not just the financial ones.

Imagine a couple tossing in their plum careers in favour of an idyllic country lifestyle. Consider also their six-figure mortgage, their lack of regular financial support for the first two years and the work involved in developing a 20-30 horse breeding and training operation.

This was the journey taken by Barry and Anne-Maree Ward of La Grange, West Melton, near Christchurch.

“I was a hotel manager,” says Barry.  “Anne-Maree was a marketing manger.  I was always on late shifts and she was flying up and down the country three times a week.”

It got to the stage where they were literally meeting up in the Koru Lounge just to see each other and Barry began to question their quality of life.

“There was no time for anything.”

After reading John Clarke’s book, The Money or Your Life’, Barry found some answers.  He had always bred and trained Standardbred horses, a hobby he loved, so he left his career of 20 years to become a full-time house-husband and horse trainer, while Anne-Maree choose to stay on in her job.

“In my role as marketing manager, I felt important, successful, and sought after.  It took me a while to question where my hectic lifestyle was heading.”

Instead of seeking help from traditional financial accountant to work out their goals, they used Holistic Management, an accounting  practice that not only worked on their financial aspirations but also on their life goals; working hours, family time, and their relationships, as well as the year-to-year goals for the farm and their animals.

Holistic Management planning involves the whole family, children included, in the process.  It originally emerged as a way to help local tribes to regenerate the wild savannas of Africa from desertification, but is now used worldwide.  A family will set themselves a “super goal’, which every decision has to be geared towards.

When the Wards’ daughter Alessandra was born, they faced a new priority: rearing a child.  That’s where the Holistic Management system taught the couple to consider the all important question; what do I value most in life?  For Anne-Maree it became clear.

“We decided that quality time with our family was our basic goal, and our decisions now revolve around that.”

She left work and the couple set about making their Standardbred operation financially viable, while cultivating a quality family lifestyle.

“Our holistic goal was to live in the country amongst trees and animal in a manner that is supportive of our community and environment and for our child, or children, to experience growing up with those values.”

In the first year of holistic management, they expected to earn enough from the sales of their yearlings to get by but their policy to keep and race fillies and sell colts was too rigid – their entire crop was fillies, so they had no yearling colts to sell.

In retrospect, they say they made a critical error but Holistic Management is helping them get through it.

“Holistics teaches you to ask vital questions,” says Anne-Maree.  “This isn’t working for us, what have we done wrong?  Holistic Management helps you keep focused on where you are going when things don’t go right, and gives you the tools to re-adjust without compromising your overall objectives. 

As a consequence of keeping all the filly foals, they will have to struggle through the second year on the back of very little income, but there will also be an impact on the third year.

“It takes two years from conception to yearling sales,” says Barry.  “In that time we have to pay stallion service fees and all rearing costs up to sales day.  And, don’t forget, we are paying the same costs for the following crop of foals as well.”

Barry has found banks to be totally unmoved by any requests for financial extension.  “When Anne-Maree was working they were falling over to give us money, but they are blind to anyone who doesn’t fit their criteria.”

With Alessandra now one year old, Anne-Maree helps cash flow by working part time from home, a compromise that doesn’t go against their overall goal.

“Holistics is very much about finding solutions, and considering how that impacts on the original goal.  The same question is continually asked: will this solution tale us closer to our goal, or further away from it?”

Barry gives a simple example.  Do you spend 40 minutes going to the supermarket or spend that time developing the vegetable garden?  What will you serve your holistic goals best?  For them the vegetable garden wins, though, says Anne-Maree, that solution won’t suit everyone. 

Barry has reduced his expenses in an effort to balance the books.  A holistic system of grass growing has reduced expenses enormously, there is “truckloads” of grass and they haven’t had to hard feed their mares or foals at all.

The overall vigour and health of the stock is “way up”, with the mares allowed to eat down only the top third of the grass before being moved on to a new paddock.  That way the grasses re-seed and the pasture rejuvenates, producing a thick sward which holds more moisture in the soil.  Barry says he would never plough a paddock again, “not even at gun point”.

Holistic practitioners have a great support group and brainstorming sessions provide some innovative solutions.  From one meeting, Barry took away the idea of helping to pay expenses by selling advertising space on his horse float.

Barry and Anne-Maree have also learnt to encompass other in their decision-making process. 

“You cannot make a decision without it impacting on someone else.  You learn to weigh factors up very carefully.”

They set aside one day a week, preferably a Sunday, which is held sacred.

“We have quiet, good-quality time which rejuvenates creative thought processes, and restores energy.”

With horses sometimes racing on a Sunday, it would be easy to slip back into the old system of a seven-day-a-week workload, but that’s when the holistic system keeps you focused, says Barry.

This year they have four yearlings to sell, two fillies, and two colts, that they expect will average $10,000-$15,000 each.  Several mares and foals will be sold in autumn to provide further income and make way for more racing mares as they retire to stud.

Getting through to February 2006 is the toughest call for Barry and Anne-Maree.  This year, they will have 11 yearlings to feed and another crop of foals to raise.  By 2006, they will have more yearlings to sell, and therefore more income but they expect it will take 10 years for them to become financially independent.

In that time, they know they will have to learn more exciting and innovative ways to handle life challenges, but in the mean time they are enjoying good-quality time with their family.