## **Surrey Beekeepers’ Association**
Registered Charity Number 1026386
**REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024**
1
## **Surrey Beekeepers’ Association**
## **BACKGROUND INFORMATION**
|**REGISTERED CHARITY NUMBER**
**CORRESPONDENCE ADDRESS**
**TRUSTEES**
**PRINCIPAL BANKERS**
**LEGAL ADVISORS**
**INDEPENDENT EXAMINER**|1026386
Ms J Hogarth
Mr RJ Maurer (Chairman)
Ms J Hogarth (Secretary)
Mr V Gallo (Treasurer)
Mr J Mayne (Croydon)
Ms G Futcher (Epsom)
Ms R Mist (Farnham)
Mr M Clarke (Guildford)
Mr M Milner (Kingston)
Mr R Bradfeld (Reigate)
Ms J Hunter (Weybridge)
Mr S Derry (Wimbledon)
CAF Bank Ltd
PO Box 289
Kings Hill
West Malling
Kent ME19 4TA
Dollman & Pritchard
8 The Square
Caterham
Surrey CR3 6XS
Alexanders Accountants
27 High Street, Horley
Surrey RH6 7BH
SBKAInfo@gmail.com|
|---|---|
|**INDEX TO FINANCIAL STATEMENTS**||
|---|---|
||Pages|
|Trustees’ annual report|3-5|
|Independent examiner’s report|6|
|Statement of fnancial ac�vi�es|7|
|Balance sheet|8|
|Notes to the fnancial statements|9-12|
2
## **Surrey Beekeepers’ Association**
## **TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
The Associa�on was founded in 1879, and is registered with the Charity Commission under charity number 1026386. The Trustees of the Associa�on and Professional Advisors are listed on page 1.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## _**Governing Document**_
The Associa�on is governed by its Cons�tu�on, which was adopted on 30 September 2008. Addenda to this Cons�tu�on were passed on 5 December 2009, 5 March 2010 and 3 December 2011.
## _**Governing Bodies**_
The structure of the Associa�on consists of a Council and eight separate divisions with a total of over 1,000 members. These eight divisions are Croydon, Epsom, Farnham, Guildford, Kingston, Reigate, Weybridge and Wimbledon. The Council has eleven Trustees and a representa�ve from each of the eight divisions. The Trustees comprise three appointed officers and one nominee from each division. Trustees are appointed or re-appointed annually at the Annual General Mee�ng.
## _**Organisa�onal Management**_
The Trustees of the Associa�on are legally responsible for the overall management and control of the Associa�on and meet at least three �mes a year. The work of implemen�ng their policies is carried out largely by the eight divisional commi�ees. The Show Commi�ee, which organises the Associa�on’s Annual Surrey Honey Show, meets at least twice a year. Council members are appointed at the Annual General Mee�ng to undertake administra�ve du�es concerning educa�on; technical; health and safety; archives and the website.
Council members are also appointed to represent the Associa�on at the Bri�sh Beekeepers' Associa�on's annual delegates mee�ng, the Bee Diseases Insurance annual general mee�ng and as a nominee at shareholder mee�ngs of Bee Cra� Limited.
## _**Risk Management**_
## _**- Opera�onal risk**_
Divisions that have their own apiaries have procedures in place to promote safety to members, visitors and the general public. Procedures are con�nually reviewed to ensure that all beekeeping ac�vi�es are conducted in a safe manner.
## _**- Financial risk**_
arise. Surplus funds are placed on deposit and rates of return reviewed regularly to ensure that sa�sfactory market rates are obtained. For the longer term, the Associa�on has invested in the low risk M&G Charifund for both income and capital growth which this investment normally provides.
## **OBJECTIVES AND ACTIVITIES**
## _**Charitable Objects**_
The objects of the Associa�on, as set out in the Cons�tu�on, are to:
(i) promote and further the cra� of beekeeping in the County of Surrey;
(ii) advance the educa�on of the public in the environmental and economic importance of bees;
(iii) as an Area Associa�on of the Bri�sh Beekeepers’ Associa�on, to render such assistance in the pursuit of its objec�ves as may be appropriate.
3
**Surrey Beekeepers’ Association**
## **TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024 (continued)**
## **OBJECTIVES AND ACTIVITIES (continued)**
## _**Charitable Ac�vi�es**_
out its charitable objects, the Associa�on undertakes a wide range of ac�vi�es including classroom and apiary-based training courses, examina�on prepara�on, school visits, shows, talks, demonstra�ons, swarm collec�on services and public advisory help lines.
## _**Volunteers**_
All ac�vi�es are carried out by members on a voluntary basis. The Trustees thank them all for their commitment throughout the year.
## **REVIEW OF ACHIEVEMENTS AND PERFORMANCE FOR THE YEAR**
2024 was a busy year for the Associa�on with a busy schedule of both face to face and online courses and events. Courses organised by the Associa�on in 2024 totalled 58 with 787 a�endees and other events organised by divisions within the Associa�on totalled 130. During 2024 the Associa�ons membership remained strong, at 30 September 2024 it totalled 1,261 (2023: 1,189).
All members of the Associa�on are encouraged to take BBKA Beekeeping Examina�ons; During 2024 33 candidates took and passed the basic assessment with 11 of those candidates achieving a dis�nc�on and 18 a credit; 14 candidates took and passed the Honey Bee Health prac�cal assessment which is almost 3 �mes the number who passed this assessment in 2023 1 candidate passed the General Husbandry Assessment and 4 candidates were awarded the Intermediate Theory Cer�ficate The websites managed by the Associa�on con�nues to offer the public comprehensive informa�on and guidance on all aspects of bees and beekeeping including book lists, bee friendly flora and honey recipes.
Close liaison was maintained during the year with the Animal and Plant Health Agency (APHA) which includes the Na�onal Bee Unit (NBU). Within the NBU the Bee Inspectorate monitor the health of the honey bee popula�on and raise awareness of best prac�ce. The Trustees encouraged Associa�on members to take advantage of the services offered by APHA especially BeeBase. This is a voluntary register of beekeepers, their apiaries and their colonies and offers online instruc�on in beekeeping.
4
**Surrey Beekeepers’ Association**
## **TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024 (continued)**
## **FINANCIAL REVIEW AND RESULTS FOR THE YEAR**
## _**Fundraising Performance**_
## _**Financial Results** 2024_
and honey and equipment sales £54,200 (2023: £57,063).
investment earnings from dividends and bank interest. Total expenditure decreased by £13,546 from £166,149 in 2023 to £152,603 in 2024. This decreased was predominantly due to a decrease in Apiary running expenses from £39,247 in 2023 to £32,004 in 2024.
## _**Reserves policy**_
comprising £3,696 (2023: £4,502) for the Association’s organisation of its Annual Surrey Honey Show together with other smaller for renewing trophies.
## **FUTURE PLANS**
**----- Start of picture text -----**
………………………………………………………………………….R J Maurer (Chairman)
………………………………………………………………………….V Gallo (Treasurer)
Date: 23 July 2025
**----- End of picture text -----**
5
**ALEXANDERS ACCOUNTANTS**
**27 High Street Horley Surrey RH6 7BH**
## **Independent Examiner’s report**
## **to the Trustees of Surrey Beekeepers’ Associa�on**
We report on the Accounts of the Associa�on for the year ended 30 September 2024 set out on pages 7 to 12.
Your a�en�on is drawn to the fact that the charity has prepared the Financial Statements in accordance with Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard for Smaller En��es published on 16 July 2014, the Financial Repor�ng Standard for Smaller En��es (FRSSE) in preference to the Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce issued on 1 April 2005 which is referred to in the extant regula�ons but has since been withdrawn.
We understand that this has been done in order for the Financial Statements to provide a true and fair view in accordance with the Generally Accepted Accoun�ng Prac�ce effec�ve for repor�ng periods beginning on or a�er 1 January 2015.
## **Respec�ve responsibili�es of Trustees and Examiner**
The Charity’s Trustees are responsible for the prepara�on of the Financial Statements. The Charity’s Trustees consider that an audit is not required for this year under sec�on 144 (2) of the Chari�es Act 2011 (the 2011 Act) and that an Independent Examina�on is needed.
It is our responsibility to:
- examine the Financial Statements under sec�on 145 of the 2011 Chari�es Act,
- to follow the procedures laid down in the general Direc�ons given by the Commission under sec�on 145(5)(b) of the 2011 Act and
- to state whether par�cular ma�ers have come to our a�en�on.
## **Basis of the Independent Examiner’s statement**
Our examina�on was carried out in accordance with general Direc�ons given by the Charity Commission. An examina�on includes a review of the accoun�ng records kept by the charity and a comparison of the Financial Statements presented with those records. It also considera�on of any unusual items or disclosures in the Financial Statements, and seeking explana�ons from you as Trustees concerning any such ma�ers. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the Financial Statements present a 'true and fair view' and the report is limited to those ma�ers set out in the next statement.
## **Independent Examiner’s statement**
In connec�on with our examina�on, no ma�er has come to our a�en�on
- (1) which gives us reasonable cause to believe that, in any material respect, the requirements:
- to keep accoun�ng records in accordance with sec�on 130 of the 2011 Act and
- to prepare Financial Statements which accord with the accoun�ng records and comply with the accoun�ng requirements of the 2011 Act have not been met; or
- (2) to which, in our opinion, a�en�on should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Michael Lewin FMAAT**
**A member of The Associa�on of Accoun�ng Technicians**
Date: 23 July 2025
6
## **SURREY BEEKEEPERS ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024**
|**Notes**
**Incoming resources**
**_Incoming resources from generated_**
**_funds_**
Voluntary income:
**3**
Ac�vi�es for genera�ng funds
**4**
Investment Income
**5**
**_Total incoming resources_**
**Resources expended**
Costs of Genera�ng Funds
Costs of genera�ng voluntary income
**6**
Fundraising costs
**7**
Charitable ac�vi�es
**8**
Support Costs
**9**
**Total resources expended**
**_Net incoming resources before other recognised_**
**_gains/losses_**
Gains and losses on investment assets
**12**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
123,329 -
123,329
112,349
69,457
2,530
71,987
71,323
6,337 -
6,337
3,700|
|---|---|
||199,123
2,530
201,653
187,372|
||52,583 -
52,583
52,533
36,439
3,336
39,775
48,161
46,271 -
46,271
51,786
13,974 -
13,974
13,669|
||149,267
3,336
152,603
166,149|
||49,856 (806)
49,050
21,223
542
542 366|
||50,398 (806)
49,592
21,589
511,190
4,850
516,040
494,451|
||561,588
4,044
565,632
516,040|
7
## **SURREY BEEKEEPERS ASSOCIATION**
## **BALANCE SHEET AT 30 SEPTEMBER 2024**
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Funds**|
|||||**2024**|**2023**|
||**Notes**|**£**|**£**|**£**|**£**|
|**Fixed Assets**||||||
|Tangible fixed assets|**11**|149,296 -|-|149,296|157,688|
|Investments|**12**|12,713 -|-|12,713|12,170|
|||162,009 -|-|162,009|169,858|
|**Current Assets**||||||
|Stock and work in progress||20,371||20,371|15,411|
|Debtors and prepayments|**13**|5,366||5,366|532|
|Cash at bank in hand||424,067|4,044|428,111|374,827|
|||449,804|4,044|453,848|390,770|
|**Creditors**||||||
|Amounts falling due within one year|**14**|-50,225||-50,225|-44,588|
|**Net current assets**||399,579|4,044|403,623|346,182|
|**Net assets**||561,588|4,044|565,632|516,040|
|**Funds of the Charity**||||||
|Unrestricted Funds||561,588||561,588|511,190|
|Restricted Funds|**15**||4,044|4,044|4,850|
|**Total Funds**||561,588|4,044|565,632|516,040|
||R J Maurer|Chairman||||
||V Gallo|Treasurer||||
23 July 2025
8
**SURREY BEEKEEPERS ASSOCIATION**
**2 Taxation**
## **Notes to the Financial Statements For the year ended 30 September 2024**
1 Accoun�ng Policies
## **Basis of Accoun�ng**
at market value. The financial statements are in accordance with applicable accoun�ng standards, the Charitues SORP 2007 (Accoun�ng and Repor�ng by Chari�es) and comply with the Chari�es Act 2011.
## **Incoming resources**
a) Income is recognised in the Statement of Financial Ac�vi�es when the associa�on becomes en�tled to the resources, the Trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliability. b) Donated services are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the Associa�on is reasonably quan�fiable, measurable and material. The value placed on these resources is the es�mated value to the Associa�on of the service or facility received.
c) Investment income is recorded when receivable.
d) Gi� Aid reclaimable on dona�ons to the associa�on is included with the amount received.
## **Expenditure and Liabilities**
Financial Ac�vi�es as incurred.
## **Assets**
£500. They are valued at cost.
- Deprecia�on on buildings is charged on a straight line basis over 4 - 20 years.
- Deprecia�on on equipment is charged on a straight line basis over 3 - 10 years.
- b) Quoted investments have been valued at market value at the balance sheet date. Other investment assets are included at Trustees' best es�mate of market value.
c) Unrealised and realised investment gains and losses are shown net in the Statement of Financial Ac�vi�es.
- d) Stocks comprising equipment for resale are valued at the lower of cost or market value.
## **Restricted Funds**
The associa�on is a registered charity and accordingly is exempt from taxa�on on its income and gains where they are applied for charitable purposes.
## **3 Voluntary Income**
|Subscrip�ons
Bee Diseases Insurance Premiums
Course Fees
Dona�ons|**2024**
**2023**
**£**
**£**
71,951
62,480
2,547
2,616
33,088
32,766
15,743
14,487|
|---|---|
||123,329
112,349|
9
## **4 Activities for Generating Income**
|**Activities for Generating Income**||
|---|---|
|Divisional equipment and honey sales
Shows
Hive and other equipment rental
Other ac�vi�es|**Unrestricted**
**Restricted**
**2024**
**2023**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
54,200
54,200
57,063
116
2,530
2,646
1,300
1,609
1,609
2,066
13,532
13,532
10,894|
||69,457
2,530
71,987
71,323|
## **5 Investment Income**
|**2024**
**2023**
**£**
**£**
Dividends on listed investments
755
656
Bank Interest
5,582
3,044
6,337
3,700
**6**
**Costs of Generating Voluntary Income**
**2024**
**2023**
**£**
**£**
Capita�ons to Bri�sh Beekeeping Associa�on
21,001
22,766
Subscrip�ons to Beecra�
21,791
20,378
Bee Diseases Insurance Premiums
3,226
3,235
Newsle�ers
1,575
1,156
Miscellaneous
4,990
4,998
52,583
52,533
**7**
**Fundraising Costs**
**Unrestricted**
**Restricted**
**2024**
**2023**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
Equipment trading and honey prepara�on
25,122
25,122
31,077
Shows
1,083
3,336
4,419
4,986
Other Ac�vi�es
10,234
10,234
12,098
36,439
3,336
39,775
48,161
**8**
**Charitable Activities**
**2024**
**2023**
**£**
**£**
Mee�ngs and Courses
12,569
10,993
Dona�ons
1,698
1,546
Apiary Expenses
32,004
39,247
46,271
51,786
**9**
**Support Costs**
**2024**
**2023**
**£**
**£**
Administra�on
617
646
Deprecia�on
13,357
13,023
13,974
13,669|**2024**
**2023**
**£**
**£**
Dividends on listed investments
755
656
Bank Interest
5,582
3,044
6,337
3,700
**6**
**Costs of Generating Voluntary Income**
**2024**
**2023**
**£**
**£**
Capita�ons to Bri�sh Beekeeping Associa�on
21,001
22,766
Subscrip�ons to Beecra�
21,791
20,378
Bee Diseases Insurance Premiums
3,226
3,235
Newsle�ers
1,575
1,156
Miscellaneous
4,990
4,998
52,583
52,533
**7**
**Fundraising Costs**
**Unrestricted**
**Restricted**
**2024**
**2023**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
Equipment trading and honey prepara�on
25,122
25,122
31,077
Shows
1,083
3,336
4,419
4,986
Other Ac�vi�es
10,234
10,234
12,098
36,439
3,336
39,775
48,161
**8**
**Charitable Activities**
**2024**
**2023**
**£**
**£**
Mee�ngs and Courses
12,569
10,993
Dona�ons
1,698
1,546
Apiary Expenses
32,004
39,247
46,271
51,786
**9**
**Support Costs**
**2024**
**2023**
**£**
**£**
Administra�on
617
646
Deprecia�on
13,357
13,023
13,974
13,669|**2024**
**2023**
**£**
**£**
755
656
5,582
3,044|
|---|---|---|
|||6,337
3,700|
|||**2024**
**2023**
**£**
**£**
21,001
22,766
21,791
20,378
3,226
3,235
1,575
1,156
4,990
4,998|
|||52,583
52,533|
||36,439
3,336
39,775
48,161||
|||**2024**
**2023**
**£**
**£**
12,569
10,993
1,698
1,546
32,004
39,247|
|||46,271
51,786|
|||**2024**
**2023**
**£**
**£**
617
646
13,357
13,023|
|||13,974
13,669|
10
**10 Related party transactions**
None of the trustees received any remunera�on from the associa�on in the year (2023:none). Two of the Trustees received reimbursed expenses during the year totalling £81 (2023: £29).
## **11 Tangible Fixed Assets**
## **12**
|**Trophies**
**Freehold Land**
**Assets in Course of**
**Construc�on**
**£**
**£**
**£**
**Cost or valuation**
At 1 October 2023
5,961 18,323 -
Addi�ons
- - -
Disposal
Transfers
-
**At 30 September 2024**
5,961 18,323-
**Accumulated depreciation**
At 1 October 2023
2,783 - -
Released on disposals
Charge for the year
396 - -
**At 30 September 2024**
3,179- -
**Net book value**
**At 30 September 2024**
2,782 18,323-
At 30 September 2023
3,17818,323-
**Investment assets**
**Fixed asset investments**
Market value at 1 October 2023
plus: net gain on revalua�on
Market value at 30 September 2024
**Analysis of investments**
Investments listed on the London Stock Exchange
Non-listed investments
Bank interest on cash held as investment
**Material investment holdings**
The following investments are considered to be material in terms of value:
Investment held
619 units in M & G Charifund|**Trophies**
**Freehold Land**
**Assets in Course of**
**Construc�on**
**£**
**£**
**£**
5,961 18,323 -
- - -
-|**Buildings**
**Equipment**
**Total**
**£**
**£**
**£**
183,938 94,893 303,115
- 4,967 4,967
(1) (1,102) (1,103)
- - -|**Buildings**
**Equipment**
**Total**
**£**
**£**
**£**
183,938 94,893 303,115
- 4,967 4,967
(1) (1,102) (1,103)
- - -|
|---|---|---|---|
||5,961 18,323-|183,937|98,758 306,979|
|||97,755
-
7,491|44,889 145,427
(1,087) (1,087)
5,456 13,343|
||3,179- -|105,246|49,258157,683|
||2,782 18,323-|78,691|49,500149,296|
||3,17818,323-|86,183|50,004 157,688|
|||**£**
8,889
542
9,431
**Market value**
**Income from**
**at year end**
**investments**
**for the year**
**£**
**£**
9,431
755
23 -
3,259 -
12,713755
**Value at**
**30 September**
**2024**
**£**
9,401||
|||12,713||
|||||
11
## **13 Debtors and Prepayments**
Amounts falling due within one year:
Other debtors Prepayments
## **14 Creditors and accruals**
Other creditors Accruals and deferred income
|**2024**|**2023**||
|---|---|---|
|**£**|**£**||
|5,106||532|
|260|||
|5,366||532|
|**2024**|**2023**||
|**£**|**£**||
|3,398||4,320|
|46,827||40,268|
|50,225||44,588|
**15 Restricted income funds**
Funds held:
## **Name of fund**
Show Fund Trophy Reserve Fund
## **Purpose of Fund**
Organisa�on of the Annual Surrey Honey Show Provision of new trophies
## **Movement of funds**
|**Movement of funds**|||||||
|---|---|---|---|---|---|---|
||**Balance**|||**Transfers**|**Balance**||
||**at**||**Incoming**|**Outgoing**|**at**||
||**1 October**|**2023**|**Resources**|**Resources**|**30 September**|**2024**|
||**£**||**£**|**£**|**£**||
|**Fund name:**|||||||
|Show Fund||4,502|2,530|(3,336)||3,696|
|Trophy Reserve Fund||348||-||348|
4,850 2,530 (3,336) 4,044
12