2021-12-31-accounts

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Charity Registration No. 1108464 Company Registration No. 5333054 (England and Wales)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

		Page
Trustees Report		1 to 6
Independent Examiner’s Report		7 to 8
Statement of Financial Activities (SOFA)		9
Balance Sheet		10
Notes to the Accounts:		11 to 28
N1	Basis of Preparation	11
N2.1	Accounting Policies/Reconciliation to former policies	12
N2.2	Accounting Policies/Income	13 to 14
N3	Analysis of Income	15
N4	Analysis of receipts of government grants	16
N5	Donated goods, facilities and services	17
N6	Analysis of expenditure	18
N18	Stocks	19
N19	Debtors and prepayments	20
N20	Creditors and accruals	21
N22	Other disclosures for debtors, creditors and other basic	22
	financial instruments
N24	Cash at bank and in hand	23
N25	Fair value of assets and liabilities	24
N27.1	Details of material funds held and movements during the	25
	CURRENTreporting period
N27.2	Details of material funds held and movements during the	26
	PREVIOUSreporting period
N27.3	Transfers between funds	27
N28	Transactions with trustees and related parties	28

Trustees’ Annual Report for the period 1/1/21 to 31/12/21

Charity name: Bees Abroad

Charity registration number: 1108464

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To promote locally appropriate beekeeping to enable participants to generate income to enhance their livelihoods, alleviate poverty and improve theirqualityof life.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Our UK based partnership managers support our trusted in country delivery partners to ensure our projects achieve their goals. Our projects enable selected members of small community groups to improve their life livelihoods though the production and sale of honey, wax, value-added products and related activities.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Yes, the trustees believe that Bees Abroad meets the guidance.

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Before funding a project we always make face to face assessments with the groups. We always plan co-operatively and work closely with our local delivery partners. We never just give money. We evaluate every project as if it were an investment before committing funds
Policy on social investment including program related investment	Para 1.38	Not applicable.
Contribution made by volunteers	Para 1.38	In our UK team we have very experienced beekeepers and others who have skills appropriate to directing our projects, managing our charity and fundraising. We have a team of 17 partnership managers who give on average 6 weeks of their time each year to their projects which we value at a total of £100,000.
Other

Achievements and Performance

	SORP
	reference
Summary of the main	Para 1.20	We are proud of the fact that a high proportion (82%)
achievements of the charity,		of our spend is on in-country projects. This is
identifying the difference the		achieved because our partnership managers are
charity’s work has made to		volunteers.
the circumstances of its		The purpose of all our projects is poverty relief.
beneficiaries and any wider		The additional income from beekeeping is typically
benefits to society as a		used to pay for education, medicines and
whole.		household essentials. Bees also improve crop
		pollination and thus the yield of agricultural crops.
		Honey provides families with an excellent source of
		extra nutrition. Some of our projects are exclusively
		for women and others embed beekeeping in
		schools which enhances pupils’ education and
		provides a vocation when they leave.
		Beekeeping is environmentally friendly,
		sustainable, culturally accepted and its benefits
		continue year after year.
		The environmental circumstances for beekeeping
		in most African countries aregood the market for
		honey is huge.

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	We are proud of the fact that a high proportion (82%) of our spend is on in-country projects. This is achieved because our partnership managers are volunteers. The purpose of all our projects is poverty relief. The additional income from beekeeping is typically used to pay for education, medicines and household essentials. Bees also improve crop pollination and thus the yield of agricultural crops. Honey provides families with an excellent source of extra nutrition. Some of our projects are exclusively for women and others embed beekeeping in schools which enhances pupils’ education and provides a vocation when they leave. Beekeeping is environmentally friendly, sustainable, culturally accepted and its benefits continue year after year. The environmental circumstances for beekeeping in most African countries aregood the market for
		honey is huge.
Additional information (optional) You may choose to include further statements where relevant about:
Achievements against objectives set	Para 1.41	Our expenditure on charitable activities increased by 14% in a year when fundraising was made difficult by covid.
Performance of fundraising activities against objectives set	Para 1.41	The appointment of a part time fundraiser enabled us to increase our income by 20%. Our Christmas Big Give campaign exceed its target by£10,000.
Investment performance against objectives	Para 1.41	We have no investments.
Other
Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	During 2021 the charity’s balances reduced by £1,754 leaving £98,113 of which £86,631 is in liquid funds. This would allow us to carry on for over 10 months without additional income.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Reserves are held in five separate bank accounts. The overall policy of the charity is to hold sufficient to cover six months running costs. At our present rate of spend this means holding at least £53,000
Amount of reserves held	Para 1.22	£86,631
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	None
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	None

Additional information (optional)

Additional information (optional)	Additional information (optional)	Additional information (optional)
You maychoose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Our sources were: - Individuals including those closely associated with the work of the charity. - UK Beekeeping Associations - On line fundraising initiatives - Various smallgrants.
Investment policy and objectives including any social investment policy adopted	Para 1.46	We have no investments.
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed,royal charter)	Para 1.25	Articles of Association.
How is the charity constituted? (e.g unincorporated association,CIO)	Para 1.25	Company limited by guarantee.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are elected by members at our AGM for a 3-year term which may be followed by two further terms.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction and trainingof trustees	Para 1.51	During the year we continues to routinely review procedures and policies.
The charity’s organisational structure and any wider network with which the charityworks	Para 1.51	The trustees managed all aspects of charity with the support of a part time paid administrator.
Relationship with any related parties	Para 1.51	None
Other

Reference and Administrative details

Charityname	Bees Abroad
Other name the charityuses	None
Registered charity number	1108464
Charity’s principal address	The Keepers, Symn Lane, Wotton Under Edge, Glos. GL12 7BD.

Names of the charity trustees who manage the charity

	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
1	Richard Ridler	Chair		Members at AGM
2	John Daffern
3	Neil Brent	Treasurer
4	Bisi New		Retired 6/6/21
5	Andrew MacCormack
6	Hania Guidens
7	Stephen Bates		Retired 6/6/21
8	Suzi Stephenson		Retired 6/6/21
9	Rachel Monger		Retired 6/6/21
10	KayWilliams		Appointed 6/6/21

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
Not applicable.

Funds held as custodian trustees on behalf of others

Description of the assets held None in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
None



Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

None

Other optional information

Full n•nrfs Po811kn (•.g Rth(yd Rmyler Chor its/&/2z

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BEES ABROAD

I report to the trustees on my examination of the accounts of Bees Abroad (the charity) for the year ended 31 December 2021

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this years under section 144 of the Act and that an independent examination is required.

It is my responsibility to:

examine the accounts under Section 145 of the Charities Act
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 14s(5Xb) of the 2011 Act); and
to state whether particular matters have come to my attention.

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

21 Bees Abroad Relieving Povety through Beekeeping INDEPENDENT EXAMINER'S REPORT - CONTINUED I have no concerns and have come across no other matters in connection with Ihe examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed 014Glfy) Date.. 13 JLIW £onL Name: Esth£f G,1£ Qfisid Esq QHII

1/1/2021 To

Bees Abroad

Charity No 1108464 Company No 5333054

Annual accounts for the period

Period start date

Period end 31/12/2021

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
72,598	36,061	-	108,659	86,571
-	-	-	-	-
7,340	-	-	7,340	7,045
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
79,938	36,061	-	115,999	93,616

8,326	-	-	8,326	4,256
-	97,046	-	97,046	82,893
8,597	-	-	8,597	11,405
3,784	-	-	3,784	7,937
20,707	97,046	-	117,753	106,491

59,231	60,985 -	-	1,754 -	12,875 -
-	-	-	-	-
59,231	60,985 -	-	1,754 -	12,875 -
-	-	-	-	-
59,231	60,985 -	-	1,754 -	12,875 -
-	-	-	-
62,418 -	62,418	-	-	-

-	-	-	-	-
-	-	-	-	-
3,187 -	1,433	-	1,754 -	12,875 -

68,862	31,005	-	99,867	112,742
65,675	32,438	-	98,113	99,867

Charity No Company No Bees Abroad 1108464 5333054	Charity No Company No Bees Abroad 1108464 5333054	Charity No Company No Bees Abroad 1108464 5333054	Charity No Company No Bees Abroad 1108464 5333054	Charity No Company No Bees Abroad 1108464 5333054	Charity No Company No Bees Abroad 1108464 5333054
Section B Balance sheet
Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 *Total fixed assets* B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 *Total current assets* B10 g due within one year (Note 20) B11 *Net current* *assets/(liabilities)* B12 *liabilities* B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Gross Transfers Between Funds(Note 27.1) *Total net assets or* *liabilities* B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Notes 27.1 and 27.2) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22 Guidance Note	Unrestricted Restricted Endowment Total this £ £ £ £ F01 F02 F03 F04				Total last year £ F05
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	2,361	-	-	2,361	869
	12,348	4,679	-	17,027	9,579
	-	-	-	-	-
	116,377	- 29,746	-	86,631	92,822
	131,086	- 25,067	-	106,019	103,270

	2,995	4,911	-	7,906	3,403

	128,091	- 29,978	-	98,113	99,867

	128,091	- 29,978	-	98,113	99,867

	-	-	-	-	-
	-	-	-	-	-

	- 62,418	62,418		-	-
	65,673	32,440	-	98,113	99,867

	-			-	-
		32,440		32,440	31,004
	65,673		-	65,673	68,863
				-	-

	65,673	32,440	-	98,113	99,867

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small

Signed by one or two Signature of director

	Print Name	Date of approval
	Richard Ridler	16/06/2022
	Neil Brent	16/06/2022

	Signature	Date

Section C

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

• and with • and with The accounts hav • and with the Ch	ü ü ~~e been prep~~ared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) arities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.* ü

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.	*The Charity has substantial reserves in it's bank accounts*
	*Not applicable*
	*Not applicable*

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes No	ü	* -Tick as appropriate	* -Tick as appropriate

*Please disclose:*
*(i) the nature of t*	*he change*	*in accounting policy;*	Prior to the current financial year no account was taken of the value of stock at the year end. Bees abroad has now required their shop manager to carry out quarterly valuations of stock. Closing stock was valued in line twith the price paid per item on the latest invoice.
*(ii) the reasons w* *provides more re*	*hy applyi* *liable and*	*ng the new accounting policy* *more relevant information; and*	Valuing stock means that a more accurate cost of sales can be posted in the accounts. This will not have a full effect until accounts for 2020
*(iii) the amount o* *current period, e* *amount of the ad* *presented, 3.44 F*	*f the adju* *ach prior* *justment* *RS102 SO*	*stment for each line affected in the* *period presented and the aggregate* *relating to periods before those* *RP.*	Expenditure is reduced by £706 in 2019

1.4 Changes to No changes to ac	accounti countinges	ng estimates timates have occurred in the reporting period (3.46 FRS102 SORP).	ng estimates timates have occurred in the reporting period (3.46 FRS102 SORP).
Yes No	ü	* -Tick as appropriate

*Please disclose:*
*(i) the nature of a*	*ny chang*	*es;*	Not applicable the tick for yes is a yes as in there are no changes
*(ii) the effect of t* *and liabilities for*	*he change* *the curre*	*on income and expense or assets* *nt period; and*	Not applicable
*(iii) where practic* *future periods.*	*able, the*	*effect of the change in one or more*	Not applicable
1.5 Material prior No material prior	year erro ~~ear error h~~	rs ~~a~~ve been identified in the reporting period (3.47 FRS102 SORP).
Yes No	ü	* -Tick as appropriate

*Please disclose:*
*(i) the nature of t*	*he prior p*	*eriod error;*	Income from Gift Aid accrued in 2018 for financial years 2016 to 2018 was over estimated resulting in a write off in 2019 accounts. This is a reduction to S01
*(ii) for each prior* *of the correction*	*period pr* *for each a*	*esented in the accounts, the amount* *ccount line item affected; and*
*(iii) the amount o* *prior period pres*	*f the corre* *ented in t*	*ction at the beginning of the earliest* *he accounts.*

Section C Notes to the accounts (cont) Note 2 Accounting policies This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in Not Applicable accounting policy Reconciliation of funds per previous GAAP to funds determined under FRS 102 End of Start of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

(cont)

Section C Notes to the accounts	(cont)	(cont)	(cont)
Recognition of income Note 2 Accounting policies 2.2 INCOME These are included in the Statement of Financial Activities (SoFA) when: · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; · the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Legacies Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. The charity has incurred expenditure on support costs. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.	Yes No N/a*
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Section C Notes to the accounts	Section C Notes to the accounts	(cont)	(cont)	(cont)
Note 2 Accounting policies Grants with performance conditions 2.4 ASSETS POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE No material item of deferred income has been included in the accounts. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 14. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Not applicable 2.3 EXPENDITURE AND LIABILITIES Current asset investments The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.		Yes No N/a*
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		ü
		Yes No N/a*
			ü
		Yes No N/a*
				ü

	Not applicable

Notes to the accounts (cont)

Section C

Income Analysis of income	Unrestricted Restricted Endowment Total funds Prior year £ £	Unrestricted Restricted Endowment Total funds Prior year £ £	Unrestricted Restricted Endowment Total funds Prior year £ £	Unrestricted Restricted Endowment Total funds Prior year £ £	Unrestricted Restricted Endowment Total funds Prior year £ £
Donations andgifts	67,488	35,123	-	102,611	81,501
Gift Aid	4,981	938	-	5,919	4,465
Legacies	-	-	-	-	-
Generalgrantsprovided by government/other	-	-	-	-	-
Membership subscriptions and sponsorships which are in substance donations	125	-	-	125	555
Donatedgoods, facilities and services	-	-	-	-	-
Other	4	-	-	4	30
Total	72,598	36,061	-	108,659	86,551

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Shop sales	7,340	-	-	7,340	7,045
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	7,340	-	-	7,340	7,045

Interest income	-	-	-	-	-
Dividend income	-	-	-	-	-
Rental and leasing income	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Raffles and Lotteries	-	-	-	-	-
Sundry items of income	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset held for	-	-	-	-	-
Gain on disposal of a programme related	-	-	-	-	-
Royalties from the exploitation of intellectual	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	79,938	36,061	-	115,999	93,596

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Not applicable Not applicable Not applicable Not applicable

Section C

(co

Notes to the accounts

Note 4 Analysis of receipts of government grants

Description	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-
Total	-	-

Not applicable

Not applicable

Section C

(cont)

Notes to the accounts

Note 5

Seconded staff Use of property Other

Donated goods, facilities and services

This year Last year £ £	This year Last year £ £
-	-
-	-
-	-
-	-

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.

Please provide details of any unfulfilled

Please give details of other forms of other

Not applicable Not applicable Not applicable

Section C Notes to the accounts

(cont)

Analysis of expenditure on TOTAL EXPENDITURE Other information: Note 6 Expenditure on raising funds: Expenditure on charitable activities Separate material item of expense Other	Expenditure Analysis of expenditure	Expenditure Analysis of expenditure	Unrestricted Restricted Endowmen Total funds Prior year £ £ £ £ £	Unrestricted Restricted Endowmen Total funds Prior year £ £ £ £ £	Unrestricted Restricted Endowmen Total funds Prior year £ £ £ £ £	Unrestricted Restricted Endowmen Total funds Prior year £ £ £ £ £	Unrestricted Restricted Endowmen Total funds Prior year £ £ £ £ £
	Incurred seeking donations		-	-	-	-	-
	Incurred seeking legacies		-	-	-	-	-
	Incurred seeking grants		-	-	-	-	-
	Operating membership schemes and social		-	-	-	-	-
	Staging fundraising events		304	-	-	304	-
	Fundraising agents /		3,577	-	-	3,577	543
	Operating charity shops		3,992	-	-	3,992	3,402
	Operating a trading company undertaking non-		-	-	-	-	-
	Advertising, marketing, direct mail and publicity		137	-	-	137	80
	Start up costs incurred in generating new source		-	-	-	-	-
	Database development costs		-	-	-	-	-
	Other trading activities		316	-	-	316	230
	Investment management costs:		-	-	-	-	-
	Portfolio management costs		-	-	-	-	-
	Cost of obtaining investment advice		-	-	-	-	-
	Investment administration costs		-	-	-	-	-
	Intellectual property licencing costs		-	-	-	-	-
	Rent collection, property repairs and		-	-	-	-	-
			-	-	-	-	-
	Total expenditure on raising funds		8,326	-	-	8,326	4,255

	Approved Beekeeping Projects		-	95,825		95,825	82,014
	Assessment Visits		-	-		-	727
	Other Expenditure		-	1,221		1,221	150
	Total expenditure on charitable activities		-	97,046	-	97,046	82,891

	Administration		8,584	-	-	8,584	11,393
	Audit, Accountancy and Legal Fees		13	-	-	13	13
					-	-	-
					-	-	-
	Total		8,597	-	-	8,597	11,406

	Bank Charges		608	-	-	608	295
	Office and administrative overheads		2,404	-	-	2,404	5,080
	Sundry items of Expense		158	-	-	158	-
	Trustee and volunteer expenses		614	-	-	614	2,531
					-	-	-
	Total other expenditure		3,784	-	-	3,784	7,906
	charitable activities
			20,707	97,046	-	117,753	106,458

Activity or programme	Activities undertaken directly			Grant	Support	Total this	*Total*
	£			£	£	£	£
Projects in Fiji	Training and support for beekeeping projects				-	-	-
Projects in Ghana	Training and support for beekeeping projects				- 19,338	- 19,338	10,873
Projects in India	Training and support for beekeeping projects				-	-	-
Projects in Kenya	Training and support for beekeeping projects				- 13,173	- 13,173	11,995
Projects in Malawi	Training and support for beekeeping projects				- 6,246	- 6,246	9,141
Projects in Nigeria	Training and support for beekeeping projects				- 10,482	- 10,482	12,739
Projects in Rwanda	Training and support for beekeeping projects				- 1,660	- 1,660	6,363
Projects in Sierra Leone	Training and support for beekeeping projects				- 6,880	- 6,880	7,633
Projects in Tanzania	Training and support for beekeeping projects				- 8,220	- 8,220	1,361
Projects in Uganda	Training and support for beekeeping projects				- 27,048	- 27,048	17,306
Projects in Zambia	Training and support for beekeeping projects				-	-	5,481
Other
Total					-93,046	-93,046	82,892

Prior year expenditure on charitable activities can be analysed as follows:		Not applicable

Within the expenditure items above the following items		Not applicable

Where sums originally denominated in foreign		Not applicable

Section C

(cont)

Notes to the accounts

Note 18 Stocks Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
~~-~~	~~-~~	~~-~~	~~-~~	~~-~~
~~-~~	~~-~~	~~-~~	~~-~~	~~-~~


-	869	-	-	-
-	5,264	-	-	-
-	- 3,947	-	-	-
-	175	-	-	-
~~-~~	~~-~~	~~-~~	~~-~~	~~-~~
~~-~~	~~2361~~	~~-~~	~~-~~	~~-~~
	~~,~~

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
~~-~~	~~-~~	~~-~~	~~-~~	~~-~~
~~-~~	~~-~~	~~-~~	~~-~~	~~-~~
~~-~~	~~-~~	~~-~~	~~-~~	~~-~~
~~-~~	~~-~~	~~-~~	~~-~~	~~-~~

	None

18.3 Additional note

Section C

(cont)

Notes to the accounts

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

This year	This year	This year	Last year	Last year	Last year
Unrestri cted	Restrict ed	Total	Unrestri cted	Restrict ed	Total
£	£	£	£	£	£
-	-	-	-	-	-

120	-	120	120	-	120

6,482	4,679	11,161	2,394	3,990	6,384
66	-	66	196	2,626	2,822
325	-	325	253	-	253
5,000	-	5,000	-	-	-
355	-	355	-	-	-
12,348	4,679	17,027	2,963	6,616	9,579

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

This year	This year	This year	Last year	Last year	Last year
Unrestri cted	Restrict ed	Total	Unrestri cted	Restrict ed	Total
£	£	£	£	£	£
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

Section C

(cont)

Notes to the accounts

Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within one year						Amounts falling due after more than one year
	Thisyear			Lastyear			Thisyear			Lastyear
	Unrestr icted	Restric ted	Total	Unrestr icted	Restric ted	Total	Unrestr icted	Restric ted	Total	Unrestr icted	Restricte d	Total
	£	£	£	£	£	£	£	£	£	£	£	£
	-	-	-	-	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-	-	-	-	-
	2,995	4,911	7,906	70	3,333	3,403	-	-	-	-	-	-
	2,995	4,911	7,906	70	3,333	3,403	-	-	-	-	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear
£	£	£	£	£	£
		-			-
		-			-
		-			-
		-			-

Section C Notes to the accounts

(cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

The risk of debtor default is very low given that the debtors are Just Giving (who have paid most of what is owed), HMRC for estimated gift aid. Creditors represent around 6.7% of the charity's turnover Not applicable

Section C

Notes to the accounts

(cont)

Note 24 Cash at bank and in hand

Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear
Unrestric ted	Restricte d	Total	Unrestric ted	Restricte d	Total
£	£	£	£	£	£

-	-	-	-	-	-
-	-	-	-	-	-
53,841	32,791	86,632	65,101	27,721	92,822
-	-	-	-	-	-
53,841	32,791	86,632	65,101	27,721	92,822

[Note: includes transfer unrestricted to restricted

Section C

(cont)

Notes to the accounts

Note 25 Fair value of assets and liabilities

The charity's three debtors are: HMRC for Gift 25.1 Please provide details of the charity's exposure to credit risk Aid, Just Giving, and PayPal all of which we (the risk of incurring a loss due to a debtor not paying what is owed) , deem to be at low risk of defaulting liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of No change, creditors are valued at the level

Section C

Notes to the accounts

(cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers see note 27.3 £	Gains and losses £	Fund balances carried forward £
Projects in Cameroon	R	Training and support for beekeeping projects in these Countries	6,145	-	-	-		6,145
Projects in Fiji	R		-	-	-	-		-
Projects in Ghana	R		7,887	4,500	- 19,338	12,834		5,883
Projects in India	R		-	-	-	-		-
Projects in Kenya	R		2,995	1,858	- 13,173	12,069		3,749
Projects in Malawi	R		-	-	- 6,246	6,246		-
Projects in Nepal			1,600	-	- 4,000	4,000		1,600
Projects in Nigeria	R		1,435	-	- 10,482	9,296		249
Projects in Rwanda	R		387	-	- 1,660	1,470		197
Projects in Sierra Leone	R		-	1,200	- 6,880	5,680		-
Projects in Tanzania	R		397	6,498	- 8,220	1,722		397
Projects in Uganda	R		7,084	18,652	- 27,048	9,101		7,789
Projects in Zambia	R		-	-	-	-		-
Beekeepers for Life	R	Training and support for women beekeepers	3,075	3,358	-	-		6,433
Other funds (balancing figure)	N/a	N/a	-	-	-	-		-
Total Restricted Funds as per balance sheet			31,005	36,066	- 97,047	62,418	-	32,442

~~Yes~~ * No* Fund balances carried forward include assets and liabilities denominated in a foreign ü currency If yes, please state the basis on which the assets and/or liabilities have Bees abroad accounts to all income been translated into sterling (or the currency in which the accounts are and expenditure, assets and liabilities drawn up). in sterling

Section C

(cont)

Notes to the accounts

Note 27

Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expendit ure £	Transfers £	Gains and losses £	Fund balances carried forward £
Projects in Cameroon	R	Training and support for beekeeping projects	6,145	-	-	-		6,145
Projects in Fiji	R		-	-	-	-		-
Projects in Ghana	R		-	4,397	- 10,873	14,363		7,887
Projects in India	R		-	-	-	-		-
Projects in Kenya	R		-	6,378	- 11,995	8,612		2,995
Projects in Malawi	R		1,715	7,425	- 9,141	1		-
Projects in Nepal	R		1,600	-	-	-		1,600
Projects in Nigeria	R		-	2,000	- 12,739	12,174		1,435
Projects in Rwanda	R		1,160	3,501	- 6,363	2,089		387
Projects in Sierra Leone	R		-	3,288	- 7,632	4,344		-
Projects in Tanzania	R		-	-	- 1,211	1,608		397
Projects in Uganda	R		-	12,123	- 17,306	12,267		7,084
Projects in Zambia	R		3,727	60	- 5,481	1,694		-
Beekeepers for Life	R	Training and support for women beekeepers	-	3,075	-	-		3,075
Other funds (balancing figure)	N/a	N/a	-	-	-	-		-
Total Restricted Funds as per balance sheet			14,347	42,247	- 82,741	57,152	-	31,005

Fund balances carried forward include assets and liabilities denominated in a foreign currency

Yes No	Yes No
	ü

Section C

(cont)

Notes to the accounts

Note 27 Charity funds (cont)

27.3 Transfers between funds	27.3 Transfers between funds	27.3 Transfers between funds
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	Restricted income is that received in-year on which a project level restriction has been placed by the donor. Countries have at least one live project. Each project has been agreed by Bees Abroad Trustees and has an approved and scheduled budget against which payments are made. Before payments are approved reference is made to the project's remaining budget for the year to ensure we remain within budget. These payments are regarded as restricted. In preparing these schedules to project level it is possible that there is insufficient brought forward balance plus in- year income to cover the in-year expenditure. In which case sufficient funds are transferred from unrestricted to cover the difference. Any positive balance is carried forward. The results are aggregated to country level for the purposes of these accounts.	62,418
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

27.4 Designated funds
Planned use	Purpose of the designation	Amount
All restricted funds	Tp promote locally appropriate beekeeping to enable participants to generate income to enhance their livelihoods, alleviate poverty and improve their quality of life.

Section C Notes to the accounts (cont)
Note 28 Transactions with trustees and related parties
*If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details*
*of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or*
*"False" if there are transactions to report.*

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

*remuneration or other benefits paid to a trustee by*	*the charity*	*or any institution or company connected with it.*	*or any institution or company connected with it.*	*or any institution or company connected with it.*	*or any institution or company connected with it.*	*or any institution or company connected with it.*	*or any institution or company connected with it.*
Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value
		This year					Last year
		Remuner ation	Pension contributio n	Redundancy (including loss of office)/ex gratia payment	Other	TOTAL
		£	£	£	£	£	£
We record here any payments paid to trustees to reimbures expen manage beekeeping projects in Africa.		se incurred or to support the costs of projects they manage. All three
Richard Ridler-Expenses, e.g. travel and accomodation					614	614	298
Richard Ridler-Fundraising Expenses					50	50	54
Richard Ridler-Beekeeping Project Costs					26,744	26,744	1,603
Richard Ridler-Recruitment Expenses					175	175	0
Adebisi Adekunle-Beekeeping Project Costs						0	12,244
Keith Lomax-Companies House Registration						0	13
Neil Brent-Beekeeping Project Costs					8,420	8,420	0
					36,003	36,003	14,212

Please give details of why remuneration or other employment benefits werepaid.		Not applicable
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of thepayment.		Not applicable
If a third party has been reimbursed for providing one or more trustees, state the nature of thepayment and amount of the		Not applicable
State the number of trustees to whom retirement benefits are accruing under a defined contributionpension scheme.		Not applicable

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)			*FALSE*

Type of expenses reimbursed		This year	Last year
		£	£
Travel		887	1,806
Subsistence		0	207
Accommodation		199	160
Other (please specify):
Beekeeping projects in Africa		35,164	9,363
Telephone		25	50
Fundraising Expenses		119	0
Purchases for the shop		193	355
	TOTAL	36,587	11,941
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
		2

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Descriptio n of the transactio n(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£
None
None
None
None
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.
			Not applicable

			Not applicable

Charity Registration No. 1108464 Company Registration No. 5333054 (England and Wales)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

CONTENTS

Trustees’ Annual Report for the period 1/1/21 to 31/12/21

Objectives and Activities

Additional information (optional)

Achievements and Performance

Additional information (optional)

Structure, Governance and Management

Reference and Administrative details

Funds held as custodian trustees on behalf of others

Additional information (optional)

Names and addresses of advisers (Optional information)

Exemptions from disclosure

Other optional information

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BEES ABROAD

Responsibilities and basis of report

Independent examiner's statement

Bees Abroad

Annual accounts for the period

Section C

Notes to the accounts

1.1 Basis of accounting

1.2 Going concern

1.3 Change of accounting policy

Section C

Other information:

Note 5

Seconded staff Use of property Other

Donated goods, facilities and services

Note 18 Stocks Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

18.3 Additional note

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

20.1 Analysis of creditors

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

(cont)

Note 24 Cash at bank and in hand

Note 25 Fair value of assets and liabilities

(cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Note 27

Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Note 27 Charity funds (cont)

27.4 Designated funds

28.1 Trustee remuneration and benefits

28.2 Trustees' expenses

28.3 Transaction(s) with related parties