2023-12-31-accounts - Bees Abroad

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Bees Abroad 2023 Annual Review www.beesabroad.org.uk

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Over years we have buiLt trusting relationships with our network of in-country delivery partners and trainers, continuously developing and improving ways of working. Introduction Working with local partners and experts is centraL to our approach and the key to our success. They deliver our projects, we provide light touch oversight from our Partnership Managers, a volunteer role. Our Partnership Managers are highly qualified in areas relevant to our projects including beekeeping and business skills. They provide guidance and advice to the projects. Bees Abroad uses beekeeping as a tool to enable ruraL communities to empower themselves to achieve their own vision. We provide training and mentoring to communities through local partners on beekeeping, business skiLls and caring for the local environment. Micro beekeeping enterprises provide sustainable income long after our involvement ends. Money from the sale of honey and other products of the hive improves livelihoods by paying for improved nutrition, education, medicines and much more. Honeybees improve poLlination which increases crop yields. We have been working with communities since 1999 and formalised as an and organisation in 2005. We work with communities who seek our support and have a plan to continue activities after our support comes to an end. We are proud to work at a grass roots level collaborating with communities and will continue to do so as we grow.

In 2023 we set the foundations to expand in order to meet the growing demand for support. We are seeing an increase in requests from communities around the world and an evolution in the nature of support needed. More of our past projects are developing to a point where they need support to establish as their own organisations and social enterprises. Supporting them to make this happen is part of our long term vision. We are developing our own team to ensure we can deliver on this. RICHARD RIDLER Chair of Trustees To all those who supported us during 2023 a big thank you. Stay with us, there's a lot more people we can help together.

Joining Bees Abroad as CEO, in 2022, was one the most exciting and pivotal moments for both the organisation and for me. We embarked on a journey that would honour and develop the vision and unwavering dedication of our small team of volunteers for a better f uture through beekeeping. In 2023, we established a core team driving Fundraising, Communications and Donor Stewardship. We also improved tools and processes to better support our Partnership Managers deliver more projects. This Is just the start. With our foundations firmly in place, we look forward to being able to deliver more high quality training and mentorship to our beekeeping communities. KATERINA PROKOPIOU CEO To all our supporters, donors and volunteers, thank you and we hope you choose to continue with us on our journey.

Table of contents 2023 in numbers page 8 Bees Abroad Country Map page 9 Organisational Activity Our Team is Growing Hive Twinning Launch Green Match Fund page 40 page 41 page 42 page 43 About Our Environmental Sustainability ..page 44 Green Match Fund High Profile Supporters..page 45 Photography Competition .................................page 46 World Bee Day page 47 Supporter Spotlight page 49 Project Activity page 10 Uganda.....................................page 11 Nigeria.......................................page 19 Sierra Leone . .page 24 Ghana.......................................page 29 Rwanda....................................page 32 Kenya.......................................page 35 Tanzania ................................... page 37 Finance Donor Thanks.........................................................page 50 Corporates and Businesses ...............................page 56 Team & Volunteer Thanks page 54

20231N-; NUMBERg 98 . Projeck- articii?ants e trained) Requests for support IV., SA, rJi;#',, 'ProJectS q. completed 1111!J New projects approved 44/. *Based on data from 9 of 10 completed projects

Bees Abroad Country Map We currently (2024) have projects in eight countries: Uganda (16) Kenya (8) Nigeria (6) Ghana (12) Tanzania (2) Sierra Leone (2) Rwanda (2) South Sudan (1). *Participants f rom South Sudan trained in Uganda

Project Activity We have a dynamic portfolio of projects. These projects represent communities of people striving to improve their circumstances with beekeeping as a tool for change. These communities are the reason for our existence and we are proud to work with so many impressive and motivated groups and individuals. In this report, we have chosen to focus on projects that closed in 2023. Projects are closed when they are successfully completed or stopped. Projects are stopped on occasion if assessments show they are not viable. This allows us to divert our funds to viable projects in need of resources. The composition of the portfolio changes year to year with shifts in the number of closed, live and newly approved projects. There are also changes in the countries we work in depending on demand and availability of qualif led Partnership Managers, a role for which people donate their time. In addition to reporting on closed projects, we have included a case study for each country that had live projects in 2023.

Uganda 195 Participants trained Live/in progress Projects completed/closed in 2023 58/ Women

Uganda completed projects The following projects were successfully completed in 2023: 1. Kinyamaseke Youth In Development (KYID) CP18-06-RR-KYID) 2. Ibanda Development Association for Persons with Disabilities (P18-14-RR-IDAPPWD) 3. Jireh Women's group Kisoro [P19-18-RR-Jireh Women) 4. Africa Ray of Hope Organisation (ARHOJ (P19- 15-RR-Ray of Hope] 5. Kitabu Integrated Development Association CP19-14-RR-Kitabu IDA) A mini prof ile of each successful project can be found on the proceeding pages. Two projects were stopped.

Kinyamaseke Youth In Development (KYID) , Ibanda Development Association Ilfor Persons with Disabilities (IDAPD) 50 participants trained 20/ female fj2 participants trained I0/ female This project established a teaching apiary for members to experience and learn about beekeeping so that they have it as a vocational skill to use in later life to generate income. Also, to provide a source of income to fund the group's activities. This project aims to improve the life chances of disabled members. A small apiary of 20 hives was built along with providing skills in beekeeping. The 10 hives produce honey to a value of -80,000 Ugandan Shillings (minimum monthly wage set in 2017 is 130,000]. 13

yl i* . Jireh Women's Group, Kisoro Af rica Ray of Hope Organisation (ARHO) . 54 participants trained fjOO/ female 40 participants trained 40/ female Jireh Women's Group aims to alleviate poverty locally. They were established beekeepers that requested support to improve their practices and access to essential beekeeping equipment. We also provided training on value-add beeswax products. The main goal of ARHO is to improve the health. education and living conditions of local underprivileged communities. We provided training and support to build on the beekeeping work they had started following the donation of five hives from their patron.

A big thank you to our Partnership Managers for Uganda, Richard Ridler. Ali Hollingberry, David Holloway, Katerina Prokopiou and Niki Backes for donating their time and signif icant expertise to make these projects happen. Kitabu Integrated Development Association 27 participants trained 73% female Their main purpose is to generate sources of income which enable their community to avoid dependence on illegal poaching in the adjacent national park. In addition to successful honey harvests, the group reported increased income from increased crop yields (from bee pollination). Our local partner in Uganda is the Liberty Development Foundation (LIDEFO).

Uganda Case Study Road Barrier Widows - project approved in 2023 Being a widow is a challenge at the best of times. The loss of a spouse and parent is of course heart-breaking and creates signif icant pressure on household finances as an income is lost. In rural Uganda these pressures are compounded by social stigma. By formalising their organisation, CBOS gain credibility, access to funding, legal recognition, and opportunities for collaboration vvith government agencies and NGOS. Knowing this. the Road Barrier Women formed their own CBO made up of 32 women united in widowhood and all the challenges that come with that. The 'Road Barrier Widows, is a registered community group in Uganda. Registered community groups (CBOS) are official organizations formed by individuals who share common goals and objectives. These groups, recognised by the Uganda Registration Services Bureau CURSB), play a crucial role in community development.

Motivated to improve their circumstances, the'Road Barrier Widows, chose beekeeping as one of their group activities, alongside keeping chickens and making handicrafts. The group is organised group and enterprising: they built their own top bar hives and started beekeeping through self-teaching. With a desire to improve the group contacted Bees Abroad for support. Working with our local partner, LIDEFO we will support the group to learn best practices for keeping bees. Our training also covers how to make quality honey can be sold locally and fetches a much higher price than the other crops and items they produce. The Road Barrier Widows live in an area that boasts an abundance of mango trees, ample forest tree cover, and a diverse range of flowering plants, providing abundant pollen and nectar. The women grow various crops in the area too, including coffee, and keeping bees will enhance pollination supporting crop production. In the group it was determined that 17 of the 32 women would lead the beekeeping enterprises while the additional members of the group would offer support.

They have successfully col¢pnlzed 15 beehlves orrt of a total of 35 and , are dlligently wk[fig to capture more swarms to Inctease the aplary d its yield. Thég have harvested 10 kilograms of hone heir hlves , vvhich was.priMlUSed for fooa and me_dlcine b(It groupg and a small portion was sold to contribute to the gr Savin9S and Cre&it accounts. In parallel to beekeeping, the widows are addressing challenges by expanding educational opportunities in poultry and goat farming. They are also focusing on tailoring and teaching basic bookkeeping skills. 18

Nigeria 72 Participants trained Projects completed/closed in 2023 Live/in progress 100/ Women

Nigeria Completed Projects In 2023 the project with the Women Agricultural Development Forum (WADF) was successfully completed. The leader of the project, Dr Sakina, remains passionately committed to the project and is actively exploring avenues for continued support. Women Agricultural Development Forum (WADF) k&1 We work across Nigeria with ongoing projects in both the North and South. The WADF project is based in Northern Nigeria. As detailed in the f ollowing pages, the case study on the Ori-eru beekeepers showcases one of our projects in Southern Nigeria. 72 participants trained fjOO/ female Dr Sakina founded Women Agricultural Development Forum (WADF) to help other women. Many of the women in WADF are illiterate. The WADF has been a lifeline and beekeeping is the only source of income for many members of the group. We currently manage six active projects in Nigeria. It is one of the most in demand countries in terms of new project applications. 20

Nigeria Case Study The unstoppable Ori-eru women beekeepers live project of 156 countries in the World Economic Forum's Gender Gap Index. Amidst these challenges, the Ori-eru Clwo] beekeepers have emerged as a beacon of hope. This group of Muslim women, facing the diff iculties of securing employment, decided to take matters into their own hands. Nigeria's progress on gender equality is a mixed bag, in some areas Nigeria is a top performer but overall Nigeria has a low ranking in gender equality placing 139 out 21

A key aspect of their success lies in a collaborative approach to production and sales. While each member tends to a specific number of hives, the women work together to produce high-quality bees wax products under a single label. The prof its are then reinvested or distributed among the group, f ostering sustainable growth. In 2023, tragedy struck when their apiary was raided and hives destroyed by fire. reflecting the broader economic challenges in Nigeria. Undeterred, the Ori-eru beekeepers responded with determination. The group, with diverse skills ranging from farming to tailoring, identif led beekeeping as a valuable addition. The Ori-eru beekeepers have not only sustained their enterprise but expanded it signif icantly from an initial 5 hives to 43 hives. They salvaged what they could and set to work devising a solution. However, their assessment was they only had suff icient reserves to replace 10 hives - an insuff icient number to generate an adequate level of income for the group. They reached out to Bees Abroad for support. 22

Bees Abroad swiftly responded by funding 25 replacement hives which were recieved in October 2023. The Ori-eru beekeepers, showcasing resilience and innovation. built and sited these hives in record time meaning they could make use of the remaining swarming season. By November 7th, eight out of the 25 Bees Abroad sponsored hives were colonised. A big thank you to our Partnership Managers for Nigeria, Bisi New and Bolu Durogbola for donating their time and signif icant expertise to make these projects happen. Our local partner in Nigeria is the Beekeeping Extension Society. We also work with independent trainers. 23

Sierra Leone 185 Participants trained Projects completed/closed in 2023 Live/in progress 50/ Women 24

Sierra Leone Completed Projects In 2023 two projects came to a close in Sierra Leone. One project was stopped, the other, Poteru - Barri Chiefdom, was completed. Although 32 people were trained in the project that was stopped, it was classif led as unsuccessful as during assessment visits by our local partner it was determined that the project was unlikely to be self-sustaining. Poteru Barri Chiefdom 153 participants trained 50/ female There have been many significant achievements in Sierra Leone this year. One of the major developments was the success of the pilot with the project 'Bee Farmers on Crutches, which is featured in the Sierra Leone Case Study. A cluster of 42 villages mainly in three sections of Barri Chiefdom. There were six main objectives of the project including developing markets for honey and value-added products and establishing a training and processing centre. 25

•.1 Sierra Leone Case Study Bee farmers on Crutches project live Having an amputation or a disability in Sierra Leone is a catch-22. People with disabilities are discriminated against making it diff icult to get a job then are stigmatised for not contributing to society. Having a way to earn a livelihood not only improves amputees, quality of life but their standing in society. The civil war in Sierra Leone lasted for over 10 years between 1991 and 2002 and left an estimated 27,000 people with an amputation or disability. 26

A local NGO and our partner, Single Leg Sports Association (SLASA) started supporting amputees via football. They are now involved in providing training opportunities such as permaculture farming and beekeeping. Beekeeping is a fantastic complementary activity to farming, it doesn't take up much land, it's not as time intensive as other types of farming and it offers a diff erent source of revenue through products that are high value such as honey and wax- based products. Bees Abroad was asked to provide support to the permaculture course to add beekeeping to the curriculum. li I,,.Nll".:: The aim of the workshop was to develop work with 12 amputees to develop a training course accessible to people living with amputations. Neil reported great success from the three days with participants being highly engaged and problem solving around adapting to accommodate amputations. In November 2023, our Partnership Manager f or Sierra Leone, Neil Brent. visited the project to support a three day training and workshop. 27

A big thank you to our Partnership Manager for Sierra Leone, Neil Brent for donating their time and significant expertise to make these projects happen. The workshop covered hive construction, inspecting hives, honey extraction and quality control and making value-added products from bees wax. Following the successful workshop the group developed a proposal for the next stage. The aim is to make the adapted course vailable in the three permaculture course farms that serve three major towns and cities across Sierra Leone. Our local partners in Sierra Leone are PAD-SL and SLASA. We also work with Rory's Well. 28

Ghana No projects came to a conclusion in Ghana in 2023 but there was lots of activity in our 14 live projects and prospective new projects. One of the live projects that is close to completion is featured in the case study on the proceeding page. 12 Live/in progress A big thank you to our Partnership Managers for Ghana: Trisha Marlow, Brian Durk, Dawn Williams and Paul Bloch. Who donate their time and significant expertise to make these projects happen. Our local partners in Ghana are GRTN (Ghana Regional Trainers Network), Gyieba Ayeboo and Ashanti Development. 29

Ghana Case. Study Atudorobesa Women's Co- operative - live project This project is in its finishing stages with just the value-add training to be finalised in 2024. In 2019 a group of 30 women were trained and an apiary of 15 hives was established . Now the group has over 100 hives which they keep in several aiparies around the f orest. In 2018 the Ghanaian government zoned large amounts of family and other farmland in this community for gold exploration. cutting off much of their independence in growing food and making them dependent on market prices along with massive inflation there is a supply- demand premium locally for food. These factors meant honey became even more important for these women. The community is highly dependant on environmentally-damaging fire wood collection and charcoal production for cash income to supplement small excess production from subsistent farming. Honey is not only healthier and better for the environment and pollination of crops but it makes more money. 30

"I had five acres I farmed for 40 years from a child and grew cocoa and banana and yam. It was family land. When the government bought my land they did not pay. even now. We were lucky the children had completed school. Now buying food is hard as prices are higher as the market women know we do not have. The honey money will help to support the six grand-children as their parents have the same challenges as they also lost family land and independence to support the families." -Elizabeth (photo left) Atudorobesa women beekeepers see beekeeping as their financial future and are blessed through their commitment and forage with 95% colonisation. The land where the hives are is very good for bees. At the time of writing no prospecting has taken place in the five years and no cultivation or replanting is allowed. 31

Rwanda No projects came to a conclusion in Rwanda in 2023. Rwanda has two live projects, one of vvhich is the Umutara Deaf School, which is featured in the case study. Two projects successf ully completed in recent years, mini-profiles of each can be found on the proceeding pages. Live/in progress A big thank you to our Partnership Managers for Rwanda, Dawn Williamson and Paul Bloch for donating their time and signif icant expertise to make these projects happen. We work via independent trainers in Rwanda. 32

4t? Kabarore Apiculture Development Cooperative (KADCO) - past project Ngororere Farmers Cooperatives - past project 60 participants trained 20/ female 50 participants trained 51/ female The project gave several farming / beekeeping cooperatives advanced training in beekeeping, including top bar hives and local cylindrical hives. In addition to training, we supported them with f unds for a new apiary site, additional hives and protective clothing. A community group of fifty beekeepers who worked with Bees Abroad to increase their knowledge of bees and beekeeping, and to develop strategies to deal with the current threats to beekeeping in Rwanda. This included top bar hives and local cylindrical hives. 33

Rwanda Case Study Umutara Deaf School (Stage l) open project In Rwanda* people with disabilities often f ace challenges in achieving societal recognition. Since its inception in 2018, the Umutara Deaf School beekeeping project has been dedicated to training deaf children and young people to become skilled beekeepers. Students in their last year at school are taught beekeeping and those who show enthusiasm and ability are provided with hives and protective clothing when they graduate. Mentoring of these students continues in their home villages for three years after graduation. Twelve students had graduated as beekeepers by June 2023. This project aims to equip young people vvith the necessary knowledge and skills to establish a sustainable source of income. This not only provides them with financial independence but also fosters confidence and respect within their home villages. 34

Kenya No projects came to a conclusion in Kenya in 2023 however there were many achievements in the eight live projects. Live/in progress Our local partner in Kenya is Bees 4 Kenya (under the local NGO, CERA Rights). A big thank you to our Partnership Managers for Kenya, John & Mary Home, David Evans and Geoff Redwood, and volunteer Veronica Brown who donate their time and significant expertise to make these projects happen. 35

Kenya Case Study Kisembe Women Self Help Group live project The Kisembe Women Self Help Group, located in Navakholo, Bunyala West, Kenya, has been registered with the Ministry of Gender, Children. and Social Development since 2013. Bees Abroad supported them by providing 20 beehives, three suits, and f ive training manuals. The group's goal is to produce their ovvn hives and suits. aiming to have 90 hives and produce 400 kg of honey in the second and third years of their project, with an estimated annual value of £fl,867. Some of the honey will be retained by the group for food and medicinal purposes. The group consists of 52 members, 45 of whom are women. They engage in various activities, including table banking, tree nurseries, joint farming, poultry keeping, fruit growing, and the creation and sale of fireless cookers. Initially, the group started with four beekeepers and a few hives. 36

Tanzania No projects came to a conclusion in Tanzania however there were many achievements in the live projects, Kome Island and Mama Hive. Kome Island became one of the f irst projects available to twin with in our new Hive Twinning program. Live/in progress A big thank you to our Partnership Manager for Tanzania, Rachel Monger and Emyr Jenkins who donated their time and signif icant expertise to make these projects happen. Our local partner in Tanzania are Emmanuel International and BMCC (Mama Hive). 37

Tanzania Case Study Mama Hive - live project Mama Hive is a social enterprise supporting women and children vvith albinism, a genetic skin condition for which they have faced intense discrimination and attacks They began as a support group in 2016 and started working on income- generating projects in order to provide for their children. They moved on to form their own business selling handicrafts and through links with local beekeepers, bought their beeswax and learned how to make beeswax balms and candles. By 2020 they were making a wide variety of balms, soaps, polish, Nyuki Stix, batiks and all kinds of candles. They started buying honey from beekeeping groups and labelling and bottling it for sale locally. In 2023, with support from Bees Abroad, they began the process of registering and building their own national NGO "Mama Hive" a honey and beeswax value-added product social enterprise. 38

With a managing director and sales and marketing manager, they are looking to take their business to a new level, selling quality honey and artisanal beeswax products more widely. Mama Hive also seeks to become a means of vocational training and support for other marginalised women and girls, giving opportunities for building skills and self-conf idence and changing mindsets against differently-abled people in their communities. 39

Organisational Activity We are developing as an organisation. This work includes running new f undraising campaigns, creating new programs that offer different ways to support and engage with our projects, and putting in place the structures and processes needed to keep everything running smoothly. As vve've transitioned from an all volunteer organisation to one with paid staff, we have been able to lay the foundation to access more funding and support for projects. That is the name of the game, we exist to enable communities to empower themselves. Our organisational developments will help us reach more communities. 40

Our Team is Growing FUNDRAISING CAMPAIGNS MANAGER The role of the Fundraising Campaigns Manager is to manage the campaigns from the application to messaging, promotion and engagement with supporters. This role also covers Bees Abroad's general communications and grant support. A strategic decision was made at the 2022 AGM to bring on board paid staff to enable the growth and development of Bees Abroad as an organisation. We furthered our efforts in this area in 2023. The CEO, Katerina Prokopiou, joined Bees Abroad in September 2022 with Rachel Monger also transitioning from volunteer to Key Supporter Relations and Ambassador (part-time role). In January 2023 Christine Ratcliffe joined the team as Fundraising Campaigns Manager, a part-time role, followed by Niki Backes joining as the Supporter Care Manager in September, also part-time. SUPPORTER CARE MANAGER The role of Supporter Care Manager was created to ensure that our supporters are properly stewarded. Through this role we aim to build a stronger relationship with our supporters, properly thank them for their donations and keep them updated with vvhat their support has helped achieved. 41

41.. Hive Twinning Launch The Hive Twinning program was launched in September 2023. The program was established to provide a way to directly connect supporters and Bees Abroad beekeeping communities and secure dedicated funding for projects. For £60 a year individual supporters can become a Hive Twin and chose I". which projectcs) they twin with. A Hive Twinning membership comes with the follovving benef its: A personalised certif icate. Hive Twin sticker pack. Direct, exclusive updates relating to the chosen project. • Our care and support as a member of the hive twin community. The program gained immediate interest with prestigious hotels, the Royal Lancaster and The Grand, York becoming the first Hive Twins. The aim in 2024 is to grow the program to 20 individual Hive Twins and six corporate or business Hive Twins. A corporate Hive Twinning package is also available, this is bespoke to the business or corporate. 42

Green Match Fund This year we applied to join the Green Match Fund for the first time. We were accepted, with a target of £10,000, £5.000 of which coming from public donations. We have a holistic approach to sustainable beekeeping that covers the three pillars of sustainability: environment, social, economic. Supporting the local environment is a key part of our approach to sustainable beekeeping. After all, the health of a bee colony, and quality of honey harvest is inextricable to the health of the local environment. reen Match und BigGive

LOCALLY APPROPRIATE SUPPORTING THE LOCAL ENVIRONMENT BY PROVIDING ECOLOGICAL TRAINING THE ENVIRONMENTAL SIDE OF OUR IS AT THE HEART OF WHAT WE DO SUSTAINABLE BEEKEEPING .based on loeal forage. climate and guided by th& knowledge and experièncè of local trainers... we provide Informatlon on the impact of unsustainable practlces... BEES NATURALLY INCREASE |cROP YIELD IMPROVING THE LOCAL ENVIRONMENT BY PROVIDING FORAGE BUILDING LOCALLY APPROPRIATE SUSTAINABLE HIVES béekeepers with Cerana boxes saw a 282% increase In cashew production... .in these cases, we will adapt our core training to Snclude recomrnendations on how to Smprove forage... .off ering optlons for hlve types and hive production that are appropriate to the are8 and can last... 44

Author and Honey Sommelier, Sarah Wyndham Lewis Bees Abroad Patron, Professor Adam Hart Biologist and author, Thor Hanson The Green Match Fund campaign was integrated into a longer Spring Campaign that ran up to World Bee Day on May 20th Csee section on World Bee Day event]. For this campaign we ran two online events, one with biologist and author Thor Hanson on World Earth Day C20th April) and a second with two guest speakers, author and Honey Sommelier Sarah Wyndham Lewis and Bees Abroad Patron, Professor Adam Hart. Both events were live, and recordings can be found on our YouTube channel. 45

We ran our first ever photography competition as part of this campaign. We secured a corporate partner, Wildlife Photographic Magazine, who volunteered the editor's time to select the winner, granted us a free copy of the magazine Cdigital) to all entrants and published the winner's photo. The competition was £5 to enter. The theme 'Bees in Nature, attracted entries f rom all over the World Including U.K.. U.S.A.. Singapore. Hong Kong, and Bulgaria. Photo: winnirf4 image rom the competition he f ighting Centris Pallida" by Abhik Manna 46

World Bee Day at Wax Chandlers, Hall pl• Bees Abroad hosted a luncheon at the royal Wax Chandler's Hall in London to celebrate World Bee Day. This special event was a chance to share stories, ideas, raise donations and strengthen connections for our on-going work. Guests were warmly welcomed to the event by Bees Abroad Patron, Timothy Maile, the Master of Wax Chandlers. 47

Guest speakers. Anne Rowberry, President of the BBKA and Professor Dave Goulson spoke about the critical importance of bees and other pollinators for ensuring food security and maintaining a healthy environment. Bisi New, Bees Abroad Partnership Manager for Nigeria shared a story close to her heart about an individual she had worked with, Mrs Afuape, who had capitalised on the support of Bees Abroad to become a successful small-scale entrepreneur. Photos f rom left to right: Anne Rowberry. BBKA president; Timothy Maile, deputy Master of the Wax Chandlers,; Bisi New, Nigeria Partnership Manager; Professor Dave Goulson

Supporter Spotlight 66 Passionate honey expert, ecologist. writer and speaker. Sarah Wyndham Lewis is an internationally renowned Honey Sommelier, working with artisan beekeepers all over the world. I feel privileged to work with Bees Abroad, helping support the unique communities they build. There are so many lessons we can Learn from each other across the global beekeeping community- l always come away humbled by the practical vision behind BA'S projects and the life-changing outcomes. Co-founder of the sustainable beekeeping practice Bermondsey Street Bees, she is a member of the Guild of Food Writers and Slow Food UK. Deeply concerned with the lives of honeybees, Sarah also champions the wild bee species which underpin biodiversity. Her latest book is 'The Wild Bee Handbook. CQuadrille, 2023]. Sarah Wyndham Lewis 99 49

2023 Donors Thanks BKAS: l.Surrey BKA 2.North Hertfordshire BKA 3.Romford BKA 4.Avon BKA 5.Cheshire Beekeepers 6.High Weald Beekeepers 7.Bedfordshire BKA 8.Surrey BKA 9.Leicestershire BKA - Market Rasen 10.Norfolk BKA 11.Bedfordshire BKA 12.Derbyshire BKA 13. Sutton Coldf ield BKA 14.Orpington BKA 15.Essex BKA 16.Northampton BKA 17.Newbury BKA 18.Lancaster BKA 19.west Sussex BKA We're so very gratef ul f or all the support we get. It's diff icult to thank everyone properly. we've tried our best to cover the headliners below: Individuals To our individual donors, we really couldn't do it without you. We received at least 500 unique individual donations. Individual donations accounted for 40% of our 2023 income. Trusts, f oundations and other charities In total, donations from Trusts, foundations and other charities account for 47% of our funding in 2023. We rely on your support, thank you for making our work possible. Beekeeping Associations BKAS We received donations from BKAS around the country including the ones listed. We're very grateful for the support from fellow beeks, a big thank you to all of you. 50

2023 Income by Source Beekeeping Associations, £4,209, 3./0 Other Income, £3,861, 2 /0 Shop Sales, £2,375, 20/. Companies and Institutions, £9,412, 6 /0 Trusts and Other Charities, £72,922, 47 % Individual Donation, £61,754, 40'h 51

2023 Project Spend by Country. Rwanda, £4,829, 5% Sierra Leone, Nigeria, £3,508, 30/0 United Kingdom,_ £5,593, 5 /0 Kenya, £12,302, 12%• , Uganda, £29,400, 28% Tanzania, £14,005, Ghana, £29,382, 28% 52

Corporates and Businesses We are beyond grateful for the generous support of a prestigious group of corporates and businesses. infrata lakWlNG CO. THE GRAND 11()YA I. I.ANQA.%TF.FI I.O,NL)L)N YORK H!v6r WILDLIFE PHOTOGRAPHIC THÉ AITZ LONDON NATURAL HIVE 1?$6 BOROUGH MARKET BERAIONDSEY STREET DENIM RESEARCH wild things BEES HARTLEY ONS Thompson & Morgan Free FARM I XITCHEN I SHOP pmlty: an& 53

ITeam and Volunteer Thanksl Trustees Richard Ridler Neil Brent It's almost impossible to properly thank all those who supported our work from managing projects to manning the stall at country fairs. We are extremely fortunate to have a high caliber of dedicated volunteers and team members who donate their time. With a team of only three paid staff C2 FTE), we really couldn't do all this work without help from our community of supporters. John Daff ren Andrew Mccormack Kay Williams Jeremy Forty Boluwaji Durogbola In addition to the country Partnership Managers thanked in the project pages of this report, we would also like to thank the following individuals for donating their time to support projects: Veronica Brown. Kim Swallowe and Stuart Andrews. Thank you also to Maria Papadopoulou who donated her expertise in graphic design to support campaigns and programs, Maria Nixon for supporting f inancial accounting and Hania Ross-gudiens for branding and website support. 54

Thank you! A big Bees Abroad thank you to all those who donated and supported us in 2023. We are so grateful for our amazing supporters, without which none of this work would be possible. 55

Bees Abroad www.beesabroad.org.uk Contact us Email: info@beesabroad.org.uk Phone: [+44]7942 815753 The Keepers, Symn Lane, Wooton - Under- Edge, GL12 7BD Bees Abroad is a registered charity in the UK No: fjfj08464

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Financial Review and Annual Charity Commission Accounts 2023

Section 2: Report from the Independent Examiner Bees Abroad 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 2023 Responsibilities and basis of r¢port As th6 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 spOnSibl11tY 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 stste 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 appIlble Directions given by the Charity Commission under section 145(5}(b) of the Act. Indepgndont examinerfs statement I have completed my examination. I confirm that no material matters have com8 to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting e0rdS 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 requirernents conceming the fom and content of accounls 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.

Section 2: Report from the Independent Examine Bees Abroad INDEPENDENT EXAMINER'S REPORT- CONTINUED I have no wncerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed Date: SF aoa4- C54 hon G,l£J Name:

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

Statement of Financial Activities

For the Year Ended 31 December 2023

Income from Donations and legacies 3 Charitable activities 3 Other trading activities 3 Investment Income 3 Separate material item of income 3 Total Expenditure on: Raising funds 4 Charitable activities 4 Separate material expense item 4 Other 4 Total Net income/(-)expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Net movement in funds Funds brought forward at 1 January 2023 10.1 Total funds carried forward at 31 Decemb 10.2 All income in 2022 was unrestricted except for: Donations and legacies Charitable activities Note	2022 Unrestricted funds Restricted income funds Total funds Total funds £ £ £ £ 124,705 19,702 144,407 159,857 5,118 5,118 18,640 2,375 2,375 4,140 1,904 1,904 294 727 727 370 2023	2022 Unrestricted funds Restricted income funds Total funds Total funds £ £ £ £ 124,705 19,702 144,407 159,857 5,118 5,118 18,640 2,375 2,375 4,140 1,904 1,904 294 727 727 370 2023
	129,711 24,820 154,531 183,301
	37,140 37,140 20,467 77,629 26,825 104,454 76,055 10,885 10,885 28,400 9,853 9,853 8,451
	135,507 26,825 162,332 133,373
	-5,796 -2,005 -7,801 49,928

	-5,796 -2,005 -7,801 49,928

	-5,796 -2,005 -7,801 49,928
	107,727 46,734 154,461 104,533
	101,931 44,729 146,660 154,461
		38,790 18,640
		57,430

The following are donations in a foreign currency or from overseas. These are exchanged into pounds sterling by the bank receiving for which they charge £6 per transaction which are included in other expenditure as bank charges

Name of Donor	Country	Currency	2023	2023	2023	2022
			Unrestricted funds	Restricted income funds	Total funds	Total funds
Advance Science	Ireland	Euro				1,789
Facebook	Ireland	Euro	728		728	728
West African Primate Conservation Action(WAPCA)	Ghana	Sterling Account		9,131	9,131	7,855
Grand Total			728	9,131	9,859	10,372

Section 3: Charity Commlssion Accounts QY)arlty N¢ Company Mo Bees Abroad Statement of Balances as at 31 December 2023 2023 2022 Restrithd Total funds Total funds Income funds Guidance Unrestrictod Note funds Current assets Stocks Debtors Cash at bank and in hand Totsl current a8Mts 825 29,624 82,969 113.418 825 33.732 126,123 160.680 1,061 27,928 128.853 157,841 4.108 43,154 47,262 Credltorn: amounts falling due wlthin one year 11,487 2.533 14,020 3,381 Tolal net assots or liabilibes 101.931 44.729 146,660 154.461 Fund¥ ofthe Charity (Notes 10.1 and 10.2) 44.729 44,729 101,931 146.660 46,734 107.726 154.461 Unrestricted funds Total funds 101,931 101.931 44.729 The conwany w•s enlluad to oxempllon Irom auditunders477olhe Compan1 Act 2006 rol•tlng Tho mgmb•rs have not requlred tha company to obtaln an audit in aeeordanco wlth sectlon 476 01 the Companles Act 2006. The dlrveth •cknowl•dge thwrr•8p0nw'.1i1I•s forcomplylng wllh Iho r•qulrenwits of lh• Theso accounts ho been prapared In accordanco wlth tho provlslons applicable lo small companles subject to the small companiès ttrylm• and In accordance wlth FRS102 SORP. The financial statements on pages X to Y were approved by the Trustees of Bee$ Abroad at the Annual Meeting of Bees Abroad members on 1 Septemtr 2024 op¥aw £OLq Richard Ridler Chair Neil Brent Treasurer

Section 3: Charity Commission Accounts

Charity No 1108464 Company No 5333054

Note 1: Basis of preparation

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. The accounts have been prepared in accordance with:

(a) 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
(b) the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (c) the Charities Act 2011.

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

1.2 Going concern

Bees Abroad is able to continue as a going concern:

(a) The Charity has substantial reserves in it's bank accounts

(b) Bees Abroad are not aware of any uncertainties that make the going concern assumption doubtful

1.3 Change of accounting policy

(a) The treatment of expenditure on projects has been changed so that only the expenditure against restricted income is shown. Note 4 includes a table showing total project expenditure by source of income

(b) Note 10.1 now records expenditure aganst funds received for specific projects and/or countries

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

1.5 Material prior year errors

Some minor prior year errors have been identified in the reporting period (3.47 FRS102 SORP). These errors are set out:

(a) A further review of gift aid accruals led to the following adjustments:
(i) over accrued = £45.12 (£30 relating to a restricted fund, £15.12 to unrestricted)
(ii) £105 accrued on an unrestricted donation erroneously identified as restricted
(b) The adjustments are as follows
(i) impact on debtors shown on B Sheet and N19

HMRC: Gift Aid is set out below

(ii) there is a consequent impact on prior year's equity funds which also affects the net transfer from unrestricted to restricted which covers the overspends on restricted projects. This is complex but the changes to N27.2 can be

s a ised:

Note 2: Accounting policies

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2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

The standard list of accounting policies has been applied by the charity except for those deleted. There has been no change in accounting practice in this reporting period

2.2 INCOME

(a) Recognition of income

Income is 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.

(b) 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.

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

(c) 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).

(d) Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the

(e) Government grants

The charity has not received government grants in the reporting period

(f) 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.

(g) Contractual income and performance related grants

The charity is not in receipt of any contractual income and performance related grants. These would only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.

(h) Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. None were received in this accounting period.
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 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.
(i) 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.

(j) Support costs

The charity has incurred expenditure on support costs.

(k) Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

(l) Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

(m) Income from membership subscriptions

The charity has not levied a membership subscription in this accounting period.

(n) 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. In this accounting period there have been no insurance claims.

(o) Investment gains and losses

Not applicable

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

(a) 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.

(b) 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, e.g. allocating staff costs by the time spent and other costs by their usage.

(c) Project Allocations with performance conditions Where the charity funds a project with conditions for its payment being a specific level of service or output to be provided, such grants are still recognised in the SoFA. However further provision of funds may be witheld until such conditions are met.

(d) 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 will be recognised.

(e) Redundancy cost The charity has no employees so redundancy payments do not apply. (f) Deferred income No material item of deferred income has been included in the accounts. (g) Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. (h) Provisions for liabilities Any liabilities are 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 (i) Basic financial instruments 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. 2.4 ASSETS (a) Tangible fixed assets for use by charity There are no tangible fixed assets used by the charity (b) Intangible fixed assets

The charity has no 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.ods used are disclosed in note 15.

(c) Heritage assets

The charity has no 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.

(d) Investments

The charity has no fixed asset investments in quoted shares, traded bonds and similar investments

(e) 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 not applicable

(f) 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.

(g) Current asset investments

The charity has 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.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Not applicable

Section 3: Charity Commission Accounts

Note 3: Analysis of income received Donations and legacies: Donations and gifts Gift Aid Total Charitable activities General grants provided by government/other charities Total Other trading activities Shop sales Total Investment Income Interest Income Total Separate material item of income Raffles and Lotteries Sundry Items of Income Total TOTAL INCOME Grants that provide core funding or are of a general nature	Charity No 1108464 Company No 5333054 2022 Unrestricted funds Restricted income funds Total funds Total funds £ £ £ £ 72,933 19,380 92,313 111,202 7,677 322 7,999 13,325 44,095 44,095 35,330 2023
	124,705 19,702 144,407 159,857
	5,118 5,118 18,640
	5,118 5,118 18,640
	2,375 2,375 4,140
	2,375 2,375 4,140
	1,904 1,904 294
	1,904 1,904 294
	642 642 370 85 85
	727 727 370

	129,711 24,820 154,531 183,301

Section 3: Charity Commission Accounts

Note 4: Analysis of Expenditure Analysis of expenditure Expenditure on raising funds Incurred seeking donations Staging fundraising events Fundraising agents Advertising, marketing, direct mail and publicity Other trading activities Fundraising Costs Total expenditure on raising funds Expenditure on charitable activities Approved Beekeeping Projects Assessment Visits Other expenditure Donations to other charities Total expenditure on charitable activities Separate material item of expense Administrator Finance and accounting Audit, Accountancy and Legal Fees Bees Abroad Branding Social Media and Donor Support Policy Development - Theory of Change Total Separate material item of expense Other Trustee and volunteer expenses Office and administrative overheads Bank Charges Sundry items of Expense Total other expenditure TOTAL EXPENDITURE Other information:	Charity No 1108464 Company No 5333054 2022 Unrestricted funds Restricted income funds Total funds Total funds £ £ £ £ 5,276 5,276 5,606 2,025 2,025 157 454 454 12,006 207 2,436 2,436 2,490 26,949 26,949 2023
	37,140 37,140 20,466
	72,013 26,825 98,838 75,584 386 5,593 5,593 86 23 23
	77,629 26,825 104,454 76,056
	2,204 2,204 15,944 470 470 13 13 13 8,690 8,198 8,198 600 3,153
	10,885 10,885 28,400
	700 700 1,061 7,622 7,622 6,412 1,297 1,297 278 234 234 700
	9,853 9,853 8,451

	135,507 26,825 162,332 133,373

Analysis of expenditure on charitable activities: (1) analysed by unrestricted and restricted source of funds

Activity or programme		2023		2022
	Funded	from	Total this	Total prior year
	Unrestricted	Restricted	year
	(General)	Income
	Income
	£	£	£	£
Training and support for beekeeping projects
Projects in Ghana	20,316	9,066	29,382	28,030
Projects in Kenya	9,127	3,175	12,302	9,842
Projects in Nigeria	3,508		3,508

Section 3: Charity Commission Accounts

Projects in Rwanda Projects in Sierra Leone Projects in Tanzania Projects in Uganda UK Based Project Expenditure Donations to other charities Total (2) analysed by Grant supported or not Activity or programme Training and support for beekeeping projects Projects in Ghana Projects in Kenya Projects in Nigeria Projects in Rwanda Projects in Sierra Leone Projects in Tanzania Projects in Uganda UK Based Project Expenditure Donations to other charities Total All income in 2022 was unrestricted except for: Donations and legacies Charitable activities	Charity No 1108464 Company No 5333054 3,531 1,298 4,829 2,662 2,203 3,209 5,412 2,050 10,830 3,175 14,005 6,410 22,498 6,902 29,400 25,561 5,593 5,593 23 23	Charity No 1108464 Company No 5333054 3,531 1,298 4,829 2,662 2,203 3,209 5,412 2,050 10,830 3,175 14,005 6,410 22,498 6,902 29,400 25,561 5,593 5,593 23 23
	77,629 26,825 104,454 74,555
	Grant funding of activities Support Costs Total this year Total prior year £ £ £ £ 12,113 17,268 29,381 28,030 5,186 7,116 12,302 9,842 1,994 1,514 3,508 3,154 1,675 4,829 2,662 1,252 4,160 5,412 2,050 6,154 7,852 14,006 6,410 17,901 11,499 29,400 25,561 3,178 2,415 5,593 23 23
	50,932 53,522 104,454 76,055
		38,790 18,640
		57,430

Name of Donor	Country	2023	2023	2023	2022
		Unrestricted funds	Restricted income funds	Total funds	Total funds
Euros
Advance Science	Ireland				1,789
Facebook	Ireland	728		728	728
Sterling Account held overseas
West African Primate Conservation Action(WAPCA)	Ghana		9,131	9,131	7,855
Grand Total		728	9,131	9,859	10,372

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

Note 5: Stocks

Note 5: Stocks
Opening Added in period Sale of Goods Closing	2023 2022 1,061 2,361 1,521 254 -1,757 -1,554
	825 1,061

Note 6: Debtors and prepayments

Trade debtors Prepayments and accrued income BBKA Other debtors (amounts due fr Enthuse: Gift Aid Goosebec HMRC: Gift Aid Just Giving Miscellaneous Personal Donations / Purchases PayPal Giving Fund Step-up Fund Stripe The Coles-Medlock Foundation Total	Unrestricted Restricted Total £ £ £ om subsidiary undertakings) 11,250 11,250 7,834 4,108 11,942 4 4 536 536 10,000 10,000 2023	Unrestricted Restricted Total £ £ £ 120 120 350 350 6,000 6,000 6,661 4,519 11,180 278 278 10,000 10,000 2022
	29,624 4,108 33,732	23,409 4,519 27,928

Note 7: Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

7.1 Analysis of creditors: Amounts falling due within one year

Unrestricted Restricted Total £ £ £ Trade creditors HG Consulting 355 355 Kall Kwik 706 766 Other creditors Project Payments 4,444 2,533 6,977 Fundraising 4,294 4,294 Other Creditors 1,688 1,688 Total 11,487 2,533 14,080 2023	Unrestricted Restricted Total £ £ £ 445 445 1,461 1,461 9 9 1,466 1,466 1,920 1,461 3,381 2022

Section 3: Charity Commission Accounts

Charity No 1108464 Company No 5333054

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Note 8: Other disclosures for debtors, creditors and other basic financial instruments

The risk of debtor default is very low given that the debtors are Just Giving (who have since paid most of what is owed), HMRC for estimated gift aid, the other two significant debtors relate to the Big Give fundraiser at the end of the year and paid early in 2023. Creditors represent around 9.2% of the charity's turnover

The charity has not provided financial assets as a form of security.

Note 9: Cash at bank and in hand

			2023			2022
	Unrestricted		Restricted	Total	Unrestricted	Restricted		Total
	£		£	£	£	£		£
Cash at bank and on hand		82,969	43,154	126,124	117,057		11,796	128,853

Note 10: Fair value of assets and liabilities

The charity's debtors are: HMRC for Gift Aid, Just Giving, Stripe, Goosebec, and The Coles-Medlock Foundation all of which we deem to be at low risk of defaulting. All but HMRC were settled early in 2023

There is no change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP), creditors are valued at the level payable on invoices received within the time period allowed for the completion of accounts.

Note 10.1: Movements in funds 2023

Fund names	Fund balances	Income	Expenditur	Fund	Fund
	brought		e	balances
	forward			carried
				forward
	£	£	£	£
Restricted Funds
Training and support for beekeeping projects in these Countries
Cameroon	6,145				6,145
Fiji
Ghana	10,523	9,631	-9,067	11,087
India
Kenya	1,210	4,983	-3,175		3,018
Malawi
Nepal	7,690				7,690
Nigeria	249				249
Rwanda	1,148	150	-1,298
Sierra Leone	3,500		-3,208		292
Tanzania	684	3,175	-3,175		684
Uganda	7,740	5,954	-6,902		6,792
Zambia	170				170
Training and support for women	beekeepers
Creating Beekeepers for
Life (Women's Campaign)	7,675	927			8,602
Sub-total restricted	46,734	24,820	-26,825	44,729
Unrestricted Funds
General Funds	107,727	129,711	-135,506	101,932
Total Funds as per balance	154,461	154,531	-162,331	146,661
sheet

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

Note 10.2: Movements in funds 2022

Fund names	Fund balances	Income	Expenditur	Transfers	Fund balances
	brought forward		e		carried forward
	£	£	£	£	£
Training and support for beekeeping projects in these Countries
Cameroon	6,145				6,145
Fiji
Ghana	5,934	21,644	-28,030	10,975	10,523
India
Kenya	3,814	2,470	-9,842	4,768	1,210
Malawi
Nepal	1,600	7,590	-1,500		7,690
Nigeria	249				249
Rwanda	1,201	823	-2,662	1,786	1,148
Sierra Leone		3,500	-2,050	2,050	3,500
Tanzania	684	6,022	-6,410	388	684
Uganda	7,418	13,970	-25,561	11,913	7,740
Zambia	170				170
Training and support for women beekeepers
Creating Beekeepers for Life (Women's Campaign)	6,369	1,306			7,675
Sub-total restricted	33,584	57,325	-76,055	31,880	46,734
Unrestricted Funds
General Funds	70,948	125,976	-57,317	-31,880	107,727
Total Funds as per balance sheet	104,532	183,301	-133,372		154,461

Fund balances carried forward do not include assets and liabilities denominated in a foreign currency; all Bees Abroad accounts to all income and expenditure, assets and liabilities in sterling.

The movement in funds calculation for 2023 includes a change in accounting treatment. Up to 2022 expenditure recorded was the total against all projects and overspends covered by a transfer from general funds. From 2023 only expenditure against restricted funds is included. Additional expenditure against projects is accounted against unrestricted (general) funds.

All restricted funds are to promote locally appropriate beekeeping to enable participants to generate income to enhance their livelihoods, alleviate poverty and improve their quality of life.

Note 11: Transactions with

trustees and related parties

11.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their

11.2 Trustees' expenses

The charity has paid trustees expenses for fulfilling their duties, details of such transactions are provided below.

Type of expenses reimbursed Travel Subsistence Accommodation Other (please specify): Telephone Fundraising Expenses Purchases for the shop TOTAL	2023 2022 £ £ 989 887 40 649 199 25 305 119 677 193
	2,660 5,564

Five trustees were reimbursed for expenses or who had expenses paid by the charity

11.3 Transaction(s) with related parties

There were no transactions undertaken by (or on behalf of) the charity in which a related party has a material

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Financial Review and Annual Charity Commission Accounts 2023

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

Statement of Financial Activities

For the Year Ended 31 December 2023

Income from Donations and legacies 3 Charitable activities 3 Other trading activities 3 Investment Income 3 Separate material item of income 3 Total Expenditure on: Raising funds 4 Charitable activities 4 Separate material expense item 4 Other 4 Total Net income/(-)expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Net movement in funds Funds brought forward at 1 January 2023 10.1 Total funds carried forward at 31 Decemb 10.2 All income in 2022 was unrestricted except for: Donations and legacies Charitable activities Note	2022 Unrestricted funds Restricted income funds Total funds Total funds £ £ £ £ 124,705 19,702 144,407 159,857 5,118 5,118 18,640 2,375 2,375 4,140 1,904 1,904 294 727 727 370 2023	2022 Unrestricted funds Restricted income funds Total funds Total funds £ £ £ £ 124,705 19,702 144,407 159,857 5,118 5,118 18,640 2,375 2,375 4,140 1,904 1,904 294 727 727 370 2023
	129,711 24,820 154,531 183,301
	37,140 37,140 20,467 77,629 26,825 104,454 76,055 10,885 10,885 28,400 9,853 9,853 8,451
	135,507 26,825 162,332 133,373
	-5,796 -2,005 -7,801 49,928

	-5,796 -2,005 -7,801 49,928

	-5,796 -2,005 -7,801 49,928
	107,727 46,734 154,461 104,533
	101,931 44,729 146,660 154,461
		38,790 18,640
		57,430

Name of Donor	Country	Currency	2023	2023	2023	2022
			Unrestricted funds	Restricted income funds	Total funds	Total funds
Advance Science	Ireland	Euro				1,789
Facebook	Ireland	Euro	728		728	728
West African Primate Conservation Action(WAPCA)	Ghana	Sterling Account		9,131	9,131	7,855
Grand Total			728	9,131	9,859	10,372

Section 3: Charity Commission Accounts

Charity No 1108464 Company No 5333054

Note 1: Basis of preparation

1.1 Basis of accounting

(a) 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
(b) the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (c) the Charities Act 2011.

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

1.2 Going concern

Bees Abroad is able to continue as a going concern:

(a) The Charity has substantial reserves in it's bank accounts

(b) Bees Abroad are not aware of any uncertainties that make the going concern assumption doubtful

1.3 Change of accounting policy

(b) Note 10.1 now records expenditure aganst funds received for specific projects and/or countries

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

1.5 Material prior year errors

Some minor prior year errors have been identified in the reporting period (3.47 FRS102 SORP). These errors are set out:

(a) A further review of gift aid accruals led to the following adjustments:
(i) over accrued = £45.12 (£30 relating to a restricted fund, £15.12 to unrestricted)
(ii) £105 accrued on an unrestricted donation erroneously identified as restricted
(b) The adjustments are as follows
(i) impact on debtors shown on B Sheet and N19

HMRC: Gift Aid is set out below

(ii) there is a consequent impact on prior year's equity funds which also affects the net transfer from unrestricted to restricted which covers the overspends on restricted projects. This is complex but the changes to N27.2 can be

s a ised:

Note 2: Accounting policies

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2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

The standard list of accounting policies has been applied by the charity except for those deleted. There has been no change in accounting practice in this reporting period

2.2 INCOME

(a) Recognition of income

Income is 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.

(b) 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.

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

(c) 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).

(d) Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the

(e) Government grants

The charity has not received government grants in the reporting period

(f) Tax reclaims on donations and gifts

(g) Contractual income and performance related grants

(h) Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. None were received in this accounting period.
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 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.
(i) 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.

(j) Support costs

The charity has incurred expenditure on support costs.

(k) Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

(l) Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

(m) Income from membership subscriptions

The charity has not levied a membership subscription in this accounting period.

(n) 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. In this accounting period there have been no insurance claims.

(o) Investment gains and losses

Not applicable

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

(b) Governance and support costs

(d) 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 will be recognised.

(c) Heritage assets

(d) Investments

The charity has no fixed asset investments in quoted shares, traded bonds and similar investments

(e) 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 not applicable

(f) Debtors

(g) Current asset investments

The charity has 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.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Not applicable

Section 3: Charity Commission Accounts

Note 3: Analysis of income received Donations and legacies: Donations and gifts Gift Aid Total Charitable activities General grants provided by government/other charities Total Other trading activities Shop sales Total Investment Income Interest Income Total Separate material item of income Raffles and Lotteries Sundry Items of Income Total TOTAL INCOME Grants that provide core funding or are of a general nature	Charity No 1108464 Company No 5333054 2022 Unrestricted funds Restricted income funds Total funds Total funds £ £ £ £ 72,933 19,380 92,313 111,202 7,677 322 7,999 13,325 44,095 44,095 35,330 2023
	124,705 19,702 144,407 159,857
	5,118 5,118 18,640
	5,118 5,118 18,640
	2,375 2,375 4,140
	2,375 2,375 4,140
	1,904 1,904 294
	1,904 1,904 294
	642 642 370 85 85
	727 727 370

	129,711 24,820 154,531 183,301

Section 3: Charity Commission Accounts

Note 4: Analysis of Expenditure Analysis of expenditure Expenditure on raising funds Incurred seeking donations Staging fundraising events Fundraising agents Advertising, marketing, direct mail and publicity Other trading activities Fundraising Costs Total expenditure on raising funds Expenditure on charitable activities Approved Beekeeping Projects Assessment Visits Other expenditure Donations to other charities Total expenditure on charitable activities Separate material item of expense Administrator Finance and accounting Audit, Accountancy and Legal Fees Bees Abroad Branding Social Media and Donor Support Policy Development - Theory of Change Total Separate material item of expense Other Trustee and volunteer expenses Office and administrative overheads Bank Charges Sundry items of Expense Total other expenditure TOTAL EXPENDITURE Other information:	Charity No 1108464 Company No 5333054 2022 Unrestricted funds Restricted income funds Total funds Total funds £ £ £ £ 5,276 5,276 5,606 2,025 2,025 157 454 454 12,006 207 2,436 2,436 2,490 26,949 26,949 2023
	37,140 37,140 20,466
	72,013 26,825 98,838 75,584 386 5,593 5,593 86 23 23
	77,629 26,825 104,454 76,056
	2,204 2,204 15,944 470 470 13 13 13 8,690 8,198 8,198 600 3,153
	10,885 10,885 28,400
	700 700 1,061 7,622 7,622 6,412 1,297 1,297 278 234 234 700
	9,853 9,853 8,451

	135,507 26,825 162,332 133,373

Analysis of expenditure on charitable activities: (1) analysed by unrestricted and restricted source of funds

Activity or programme		2023		2022
	Funded	from	Total this	Total prior year
	Unrestricted	Restricted	year
	(General)	Income
	Income
	£	£	£	£
Training and support for beekeeping projects
Projects in Ghana	20,316	9,066	29,382	28,030
Projects in Kenya	9,127	3,175	12,302	9,842
Projects in Nigeria	3,508		3,508

Section 3: Charity Commission Accounts

Projects in Rwanda Projects in Sierra Leone Projects in Tanzania Projects in Uganda UK Based Project Expenditure Donations to other charities Total (2) analysed by Grant supported or not Activity or programme Training and support for beekeeping projects Projects in Ghana Projects in Kenya Projects in Nigeria Projects in Rwanda Projects in Sierra Leone Projects in Tanzania Projects in Uganda UK Based Project Expenditure Donations to other charities Total All income in 2022 was unrestricted except for: Donations and legacies Charitable activities	Charity No 1108464 Company No 5333054 3,531 1,298 4,829 2,662 2,203 3,209 5,412 2,050 10,830 3,175 14,005 6,410 22,498 6,902 29,400 25,561 5,593 5,593 23 23	Charity No 1108464 Company No 5333054 3,531 1,298 4,829 2,662 2,203 3,209 5,412 2,050 10,830 3,175 14,005 6,410 22,498 6,902 29,400 25,561 5,593 5,593 23 23
	77,629 26,825 104,454 74,555
	Grant funding of activities Support Costs Total this year Total prior year £ £ £ £ 12,113 17,268 29,381 28,030 5,186 7,116 12,302 9,842 1,994 1,514 3,508 3,154 1,675 4,829 2,662 1,252 4,160 5,412 2,050 6,154 7,852 14,006 6,410 17,901 11,499 29,400 25,561 3,178 2,415 5,593 23 23
	50,932 53,522 104,454 76,055
		38,790 18,640
		57,430

Name of Donor	Country	2023	2023	2023	2022
		Unrestricted funds	Restricted income funds	Total funds	Total funds
Euros
Advance Science	Ireland				1,789
Facebook	Ireland	728		728	728
Sterling Account held overseas
West African Primate Conservation Action(WAPCA)	Ghana		9,131	9,131	7,855
Grand Total		728	9,131	9,859	10,372

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

Note 5: Stocks

Note 5: Stocks
Opening Added in period Sale of Goods Closing	2023 2022 1,061 2,361 1,521 254 -1,757 -1,554
	825 1,061

Note 6: Debtors and prepayments

Trade debtors Prepayments and accrued income BBKA Other debtors (amounts due fr Enthuse: Gift Aid Goosebec HMRC: Gift Aid Just Giving Miscellaneous Personal Donations / Purchases PayPal Giving Fund Step-up Fund Stripe The Coles-Medlock Foundation Total	Unrestricted Restricted Total £ £ £ om subsidiary undertakings) 11,250 11,250 7,834 4,108 11,942 4 4 536 536 10,000 10,000 2023	Unrestricted Restricted Total £ £ £ 120 120 350 350 6,000 6,000 6,661 4,519 11,180 278 278 10,000 10,000 2022
	29,624 4,108 33,732	23,409 4,519 27,928

Note 7: Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

7.1 Analysis of creditors: Amounts falling due within one year

Unrestricted Restricted Total £ £ £ Trade creditors HG Consulting 355 355 Kall Kwik 706 766 Other creditors Project Payments 4,444 2,533 6,977 Fundraising 4,294 4,294 Other Creditors 1,688 1,688 Total 11,487 2,533 14,080 2023	Unrestricted Restricted Total £ £ £ 445 445 1,461 1,461 9 9 1,466 1,466 1,920 1,461 3,381 2022

Section 3: Charity Commission Accounts

Charity No 1108464 Company No 5333054

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Note 8: Other disclosures for debtors, creditors and other basic financial instruments

The charity has not provided financial assets as a form of security.

Note 9: Cash at bank and in hand

			2023			2022
	Unrestricted		Restricted	Total	Unrestricted	Restricted		Total
	£		£	£	£	£		£
Cash at bank and on hand		82,969	43,154	126,124	117,057		11,796	128,853

Note 10: Fair value of assets and liabilities

Note 10.1: Movements in funds 2023

Fund names	Fund balances	Income	Expenditur	Fund	Fund
	brought		e	balances
	forward			carried
				forward
	£	£	£	£
Restricted Funds
Training and support for beekeeping projects in these Countries
Cameroon	6,145				6,145
Fiji
Ghana	10,523	9,631	-9,067	11,087
India
Kenya	1,210	4,983	-3,175		3,018
Malawi
Nepal	7,690				7,690
Nigeria	249				249
Rwanda	1,148	150	-1,298
Sierra Leone	3,500		-3,208		292
Tanzania	684	3,175	-3,175		684
Uganda	7,740	5,954	-6,902		6,792
Zambia	170				170
Training and support for women	beekeepers
Creating Beekeepers for
Life (Women's Campaign)	7,675	927			8,602
Sub-total restricted	46,734	24,820	-26,825	44,729
Unrestricted Funds
General Funds	107,727	129,711	-135,506	101,932
Total Funds as per balance	154,461	154,531	-162,331	146,661
sheet

Section 3: Charity Commission Accounts

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Charity No 1108464 Company No 5333054

Note 10.2: Movements in funds 2022

Fund names	Fund balances	Income	Expenditur	Transfers	Fund balances
	brought forward		e		carried forward
	£	£	£	£	£
Training and support for beekeeping projects in these Countries
Cameroon	6,145				6,145
Fiji
Ghana	5,934	21,644	-28,030	10,975	10,523
India
Kenya	3,814	2,470	-9,842	4,768	1,210
Malawi
Nepal	1,600	7,590	-1,500		7,690
Nigeria	249				249
Rwanda	1,201	823	-2,662	1,786	1,148
Sierra Leone		3,500	-2,050	2,050	3,500
Tanzania	684	6,022	-6,410	388	684
Uganda	7,418	13,970	-25,561	11,913	7,740
Zambia	170				170
Training and support for women beekeepers
Creating Beekeepers for Life (Women's Campaign)	6,369	1,306			7,675
Sub-total restricted	33,584	57,325	-76,055	31,880	46,734
Unrestricted Funds
General Funds	70,948	125,976	-57,317	-31,880	107,727
Total Funds as per balance sheet	104,532	183,301	-133,372		154,461

Fund balances carried forward do not include assets and liabilities denominated in a foreign currency; all Bees Abroad accounts to all income and expenditure, assets and liabilities in sterling.

All restricted funds are to promote locally appropriate beekeeping to enable participants to generate income to enhance their livelihoods, alleviate poverty and improve their quality of life.

Note 11: Transactions with

trustees and related parties

11.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their

11.2 Trustees' expenses

The charity has paid trustees expenses for fulfilling their duties, details of such transactions are provided below.

Type of expenses reimbursed Travel Subsistence Accommodation Other (please specify): Telephone Fundraising Expenses Purchases for the shop TOTAL	2023 2022 £ £ 989 887 40 649 199 25 305 119 677 193
	2,660 5,564

Five trustees were reimbursed for expenses or who had expenses paid by the charity

11.3 Transaction(s) with related parties

There were no transactions undertaken by (or on behalf of) the charity in which a related party has a material