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Bees Abroad 2024 Annual Report www.beesabroad.org

Bees Abroad 2024 Report and Accounts

Index

Index
Trustees Annual Report	1 to 5
2024 Case Studies	6 to 20
Independent Examiners Report	21

The Accounts

Statement of Financial Activities(SOFA)	22
Statement of Balances	23
Notes to the Accounts	24 to 31

2024 Trustees’ Annual Report

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Report is for the period of 01 January 2024 - 31 December 2024

Charity Name: Bees Abroad

Registered Charity in England and Wales: No. 1108464

Address: The Keepers, Symn Lane, Wotton Under Edge, Glos. GL12 7BD, UK

Objectives and Activities

Our Mission: The Charity’s objects are the relief of extreme poverty in the developing world.

Our Approach: Bees Abroad works with local partners to build skills, improve livelihoods, and promote environmental sustainability.

Our projects provide practical beekeeping training, equipment, and ongoing support , with a focus on empowering women, young people, and other marginalised groups.

By developing sustainable beekeeping enterprises, we enable participants to generate income, improve food security, and protect pollinators, delivering long-term benefits for both people and the environment.

Operating Model

We provide funds to our local delivery partners who carry out agreed programmes of work. We do not make social investments either, of the type that anticipate a return.

We are proud to be a majority volunteer-led team . Project design, budget management, accounting, monitoring and evaluation are carried out by a team of volunteers carefully selected, with appropriate skills and experience many of whom are beekeepers themselves.

We have a total of 36 volunteers , including Partnership Managers, accountants and our Board of Trustees. We estimate that on an annual basis, volunteers contribute the equivalent of 3 highly qualified FTEs ( £164,000 ).

Achievements and Performance

In 2024, we have supported 683 beekeepers through 22 ongoing projects by providing mentorship and advanced training.

We have also approved 15 new projects, helping an additional 423 individuals start their training in sustainable beekeeping.

Through our ongoing projects, individuals have improved their beekeeping, marketing and organisational skills.

In turn, they have reported increased income (as high as 50% in some cases), increased crop yields, and a better standing in their community, as, for example, respected trainers for others and the first female beekeepers of their communities.

Read our Case Studies for 2024 at htps://tinyurl.com/y5ta7duk

Financial Review

During 2024 the charity received a total income of £179,794 (of which £38,070 were restricted). Total expenditure was £221,012 (of which £35,613 were from restricted income)

The net movement in 2024 was -£41,218, while total funds at 31 December 2024 were £105,832, of which £90,798 was in liquid funds.

The majority of income (98%) was from Donations, Grants and Gifts. Expenditure on charitable activities was 67% of total expenditure, including direct spent for approved beekeeping projects and remote monitoring and reporting.

Our Reserves Policy

The overall policy of the charity is to hold sufficient funds to cover six months running costs. Bees Abroad does not have funds materially in deficit.

97.2% of liquid reserves (£90,798) are held in four separate accounts two of which are interest bearing. At our present rate of spend this means holding at least £110,506.

The trustees have reasonable expectation that Bees Abroad has adequate resources to continue in operational existence for the foreseeable future.

Additional Information on our Finances

Our principal sources of income are individuals and grant donations. We are grateful for the support we receive from long term donors and organisations.

As a small organisation our principal risk is the unplanned loss of key individuals, both donors and volunteers.

Structure, Governance & Management

Bees Abroad is a Charity registered with the Charity Commission for England and Wales No 1108464. It is also a Company limited by guarantee registered at Companies house as No. 05333054.

The governing document of Bees Abroad is our articles of association which have been provided to the Charity Commission.

Our trustees are elected by a meeting of members for a 3-year term which may be followed by two further terms. They are selected based on criteria which match our requirements. We aim to have a mix of skills and experience relevant to our work and including representation from the countries in which we work.

We ensure new trustees are fully aware of the guidance for trustees published by the Charity Commission. They also follow a comprehensive induction course, are required to have a DBS check and to sign an undertaking to abide by our policies.

Our Organisational Structure

Decision making responsibility lies with the Board. Day to day operational decisions which are within agreed budgets are delegated to the CEO and the outcomes reported at board meetings. Matters of particular significance are considered at Board meetings.

We provide funds to our local Delivery Partners who are responsible for delivering training and arranging the provision of equipment for our projects. They are carefully chosen, from local communities to have appropriate expertise in both beekeeping and training, as well as alignment with Bees Abroad values.

Our volunteer Country Partnership Managers who are expert beekeepers with professional experience in managing projects, are responsible for the design, budget management and accounting, and monitoring and evaluation of all Bees Abroad projects.

Bees Abroad has no formal relationships however it seeks to cooperate with other parties where they complement and/or add value to projects.

Our Trustees

Trustees are appointed by the current Board of Trustees during the Meeting of Members.

	Richard Ridler Chair
	Neil Brent Treasurer
	John Dafern
	Andrew MacCormack
	Boluwaji Durogbola	Elected 01 September 2024 - present
	Jeremy Forty	Resigned 22 October 2024
	Elizabeth Catherine Williams

Bees Abroad does not have corporate Trustees. None of the trustees hold title to property belonging to the charity.

No funds are held as custodian trustees on behalf of others.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signature		Date: 15/09/2025
Full Name: Richard Ridler	Full Name: Richard Ridler	Position: Chairperson

Signature		Date: 15/09/2025
Full Name:	Neil Brent	Position: Treasurer

Community Empowerment Through Sustainable Beekeeping 2024 Case Studies

Bees Abroad in 2024 ee In 2024, we have supported 683 beekeepers through 22 ongoing projects, in 7 countries - ay Uganda, Kenya, Tanzania, Rwanda, Sierra Leone, Nigeria and Ghana - by providing mentorship and advanced training. AS We have approved 15 new projects, helping 423 individuals start their training in sustainable beekeeping. We have also supported social enterprise development as well as promoting environmental stewardship through tree planting and sustainable agricultural practices. These are some case studies from Nigeria, Ghana, Sierra Leone and Tanzania ey! 66 “…In my life, I had never seen a woman involved in beekeeping therefore I didn’t think I would be the first… I was excited and scared at the same time. But I wanted to try it… I [now] love beekeeping and I will always keep bees.”

- Mrs Kobusheshe Pamela, Uganda

•) . NIGERIAkn PROGRESS AND ACCOMPLISHMENTS

What did you help make happen in Nigeria in the last year?

You helped support multiple Slow Food Beekeeping projects and tree planting with the Excel beekeepers

EXCEL BEEKEEPERS: TREE PLANTING

In 2024, Bees Abroad supported the Excel beekeepers in the planting of around 2,500 tree seedlings in 5 selected communities & 2 secondary schools.

In their words: the aims of the Excel beekeepers tree planting work

To sensitize the populace about the importance of tree planting, especially as a strong tool in combating climate change.
Protection of wildlife through increased tree population.
Encourage planting of tree crops as an additional & sustainable revenue source.
Using school students as sensitization agents in promoting tree planting advocacy in their respective communities through tree planting skills.

SLOW FOOD BEEKEEPERS: A GROWING MOVEMENT

An update from Mr Elijah Asade, Bees Abroad trained beekeeper and Advocacy work stream lead for Slow Food Nigeria:

“In a bid to strengthen the Slow Food Nigeria Network, four spokespersons from the Bees Abroad Nigeria Slow Food Network have successfully completed the [Slow Food] organised Academy Training Support.

These dedicated individuals are now set to implement various projects across Nigeria, promoting sustainable food practices and empowering local communities.”

-Mr Elijah Asade

PROFILES ON THE FOUR SPOKESPERSONS AND THEIR PROJECTS

1: Mr Samson Emwionmwan - Sustainable Beekeeping Training in Iguogho, Edo State

Mr. Samson Emwionmwan, representing the Dynamic Beekeepers Slow Food Community in Benin City, Edo State, will lead a training program on sustainable beekeeping for members of Iguogho. This project aims to promote environmentally friendly beekeeping practices, enhance honey production, and contribute to the conservation of bee populations.

2: Mrs. Funmilayo Ogunaja - Agroecology Garden Initiative in Ogun State

3: Mr. Nurudeen Olayinka Sanusi - Promoting Endangered Indigenous Leafy Vegetables in Yewa North Ogun State

Mrs. Funmilayo Ogunaja, from the Irewolede Beekeeping and Agroecology Slow Food Garden Community in Atan Ota, Ogun State, will focus on establishing an Agroecology Garden Initiative. This project seeks to promote agroecological practices, biodiversity, and sustainable food systems, while also providing a platform for knowledge sharing and community engagement. oy

Mr. Nurudeen Olayinka Sanusi will work on promoting the cultivation and consumption of endangered indigenous leafy vegetables in Sawonjo, Yewa North Local Government, Ogun State. This project aims to preserve Nigeria's rich culinary heritage, promote biodiversity, and support the livelihoods of local farmers. ty’ ey

4: Mrs. Afuape Fadilat -

Vegetables Gardening Initiative Among Women in Ona Egbo, Ilaro Yewa South Ogun State

Photo: Mrs. Afuape awarded with a certificate on horticulture

Mrs. Afuape Fadilat, representing the Beekeeping for Life Women Slow Food Garden Community in Ona Egbo, Ilaro, Yewa South, Ogun State, will focus on promoting vegetables gardening initiatives among women. This project seeks to empower women, promote agroecological practices, and contribute to food security and sustainable livelihoods.

iitrrpni rrT" vUr11Tl ••V ,47DPJI MOIIEY ,III:-IPllleAssoeunow IWO If61011 %'J911160 SUPERVISOR JJ -i-rrwY rc ••lb4lllP.E p. II•DI¥¥ .r..i--.r.rv I'lf'&ir,r-r?r%oi -1nprvr I faryputi rii xvaxs IJ Yrvi•¥ GHANAI s= PROGRESS AND ACCOMPLISHMENTS ?12

What did you help make happen in Ghana in the last year?

You helped provide adaptation training and support in response to climate change.

LOCALLY APPROPRIATE, CLIMATE FRIENDLY HIVE INNOVATION

You helped us adapt how to build hives in Ghana to make locally appropriate, climate friendly bee hives.

Photo: Neem sticks ready for hive building

THE PROBLEM

Deforestation in Ghana is a major problem. The South of Ghana is in the tropical rainforest belt where forests are under pressure from cocoa farming, illegal deforestation and land use change. The North of the country is savannah. There are naturally fewer trees here but they are under pressure too for fire wood.

We wanted to explore options for materials for bee hives that didn’t use wood taken from the rainforests in the south or put pressure on the trees in the savannah.

THE SOLUTION

Working with local communities we developed options for building beehives including neem ‘stick’ hives and woven basket hives. We have extended our training courses by a day and a half to teach the new techniques.

NEEM STICK AND BASKET HIVES

Neem stick hives

Neem grows naturally and are pollarded, which means wood can be harvested from the tree without killing the tree. They grow locally, are naturally straight and termite resistant, ideal for making hives.

Basket hives

Basket hives are not uncommon but they haven’t been used in this area before. Our Partnership Manager got the idea for adapting baskets used to take chickens to market.

Photo: Bees Abroad community in Ghana learning how to make Neem stick hives

Ji CHEVRn SIERRA LEONE PROGRESS AND ACCOMPLISHMENTS

What did you help make happen in Sierra Leone in the last year?

You helped support our ‘Trees for Bees’ initiative.

A number of the communities we work with in Sierra Leone are located in the fringes of the Gola Rainforest, the largestremaining block of Upper Guinean Forest.

The Trees for Bees project aims to expand and manage the local tree nursery to include endangered native tree species, with expert advice from Njala, the local university, and UK academic institutions including Kew Gardens. Together with our partner, Rory’s Well, we are raising saplings and encourage people to plant and care for them in their communities.

REPORT FROM OUR PARTNERSHIP MANAGER FOR SIERRA LEONE

5th March 2025

The workshop in sustainable harvesting techniques and seed collection of threatened and medicinal trees was very successful. Villagers came from over 20 villages in Barri, rangers from the Gola Rainforest and a lecturer from Njala University also attended and shared their expertise.

Each village left with two Pentaclethra trees to plant and care for. These trees are called Fawe in Mende or ‘The African Oil bean tree’. They provide good forage for bees and the oil pressed from the seeds can be used to combine with wax to make body creams and lotions.

“This tree does a lot for us. In January and February the pods fall to the ground where we gather them and take them to the town. We parch the seeds and eat them with cassava or process them into oil which we can rub into our skin.”

-Kefire, one of our lead farmers

We planted out two hundred Pentaclethra (Fawe) trees in eight community farms in 2024 and another two hundred are being raised in our nursery, ready to plant out in 2025.

40,000 TREES

Our tree champions support and advise the villagers about tree care, especially the fruit and native trees.

We aim to plant seven native trees for every one felled, for example to build bee hives , and by August 2025 we will have planted around 40,000 trees since the tree programme started in 2019.

.•ooooO )o•O•O•&oQrJOQ' o•••QOI) o•OQOts• ,ri o o Q 1> • • • ¢ e•lJif••tsrJp•¢•P4Q 1-4•0• • •• 0> 400•00•0 -41900 ••••¢0 0¢ • o •> O • • • ¢?Cif•f•i14f&f••4tJf4Po• -40 • 0 ¢¢• •')',f•f•Q oo••••f*•¢ TANZANIA PROGRESS AND ACCOMPLISHMENTS

SETTING UP MAMAHIVE

Empowering women with albinism

In Mwanza, Tanzania, mamaHive is a social enterprise supporting women with albinism in building artisan skills and utilising them in creating income for themselves and their families.

From zero to kick-off

Photo: Artisans of mamaHive holding beeswax from local beekeepers

In 2024, we supported the enterprise in registering as an NGO, creating their website, building their business plan and setting up a shop, building up stock and putting together their sales operations.

KICKING OFF WITH AMBITION

After the Mama Hive Opening Day in Mwanza, it was time to launch Mama Hive on the wider Tanzanian scene. The team introduced Mama Hive to new markets through fairs and markets across the country with great success.

Looking ahead to 2025, there is still much to do and much more to learn, but the women are excited with new goals set to achieve. They are looking forward to increasing sales that will enable them to reach out and support more young women.

Photo: MamaHive at the Artisan Fair in Dar es Salaam 19

2 v i Mos aa he = /, Thank you! » i +toe ae? Thank you for supporting us to make all this happen. i

www.beesabroad.org

The Keepers, Symn Lane, Wooton - Under - Edge, GL12 7BD

Bees Abroad is a registered charity in the UK No: 1108464

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 2024

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 year 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.

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Name Esther Giles
ee
Signed
| AG
Date 14 [th] September 2025
—[
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Charity Commission Accounts

Charity No 1108464 Company No 5333054

Statement of Financial Activities

For the Year Ended 31 December 2024

			2024		2023
	Note	Unrestricted funds	Restricted funds	Total funds	Total funds
		£	£	£	£
Income from
Donations and legacies	3	138,788	38,070	176,858	144,823
Charitable activities	3				5,118
Other trading activities	3	1,396		1,396	2,375
Investment Income	3	1,413		1,413	1,904
Separate material item of income	3	127		127	727
Total		141,724	38,070	179,794	154,947
Expenditure on:
Raising funds	4	29,227		29,227	37,140
Charitable activities	4	112,588	35,613	148,201	104,454
Separate material expense item	4	33,140		33,140	10,885
Other	4	10,444		10,444	9,853
Total		185,399	35,613	221,012	162,332
Net income/(-)expenditure)		-43,675	2,457	-41,218	-7,385
Transfers between funds
Net movement in funds		-43,675	2,457	-41,218	-7,385
Reconciliation of funds:
Net movement in funds		-43,675	2,457	-41,218	-7,385
Funds brought forward at 1 Jan '24	10	136,214	10,836	147,050	154,435
Funds carried forward at 31 Dec '24	10	92,539	13,293	105,832	147,050

Charity Commission Accounts

Charity No 1108464 Company No 5333054

Statement of Balances as at 31 December 2024

			2024		2023	2023	Prior Year	Adjusted
	Note	Unrestricted funds	Restricted income funds	Total funds	Total funds	Published accounts		Funds
		£	£	£	£	£	£	£
Current assets
Stocks	5	483 - 483 825	483 - 483 825	483 - 483 825	483 - 483 825	825 - 825	825 - 825	825 - 825
Debtors	6	23,002 3,039 26,041 35,588	23,002 3,039 26,041 35,588	23,002 3,039 26,041 35,588	23,002 3,039 26,041 35,588	33,732 1	732 1,856 35	856 35,588
Cash at bank and in hand	9	76,705 14,093 90,798 126,123	76,705 14,093 90,798 126,123	76,705 14,093 90,798 126,123	76,705 14,093 90,798 126,123	126,123 - 126	123 - 126	123 - 126,123
Total current assets		100,190 17,132 117,322 162,536	100,190 17,132 117,322 162,536	100,190 17,132 117,322 162,536	100,190 17,132 117,322 162,536	160,680 1	680 1,856 162	856 162,536
Creditors: amounts falling due
within one year	7	7,651 3,838 11,489 15,486	7,651 3,838 11,489 15,486	7,651 3,838 11,489 15,486	7,651 3,838 11,489 15,486	14,020 1	020 1,466 15	466 15,486
Total net assets or liabilities		92,539 13,294 105,833 147,050	92,539 13,294 105,833 147,050	92,539 13,294 105,833 147,050	92,539 13,294 105,833 147,050	146,660 390 147	660 390 147	660 390 147,050
Funds of the Charity *
Restricted income funds	10.1 /		13,294 13,294 10,836	13,294 13,294 10,836	13,294 13,294 10,836	44,729	-33,893	10,836
Unrestricted funds	10.2	92,539	92,539 136,214	92,539 136,214	92,539 136,214	101,931	34,283	136,214
Total funds		92,539 13,294 105,833 147,050	92,539 13,294 105,833 147,050	92,539 13,294 105,833 147,050	92,539 13,294 105,833 147,050	146,660	390	147,050

Funds of the Charity have been adjusted following a project review of all projects - see notes for tables 10.1 and 10.2 and additional note 11

~~GO~~ Name Position Date Signed Chair of Richard Ridler 15/09/2025 Trustees Neil Brent Treasurer 15/09/2025 ~~es~~

Charity No 1108464 Company No 5333054

Charity Commission Accounts: Notes

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

Two categories of prior adjustment were identified: Gift Aid accrual review and a review of equity balances both of which are detailed below.

1.6 Audit

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 companies regime and in accordance with FRS102 SORP Note 2: Accounting policies 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 (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 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.

(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 should 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.C54:H55
- 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. Yes*

Charity Commission Accounts: Notes

Charity No 1108464 Company No 5333054

(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 2.3 EXPENDITURE AND LIABILITIES (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 is not liable for any redundancy payments. (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, Yes geophysical or environmental qualities that are held and maintained principally for their contribution to (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 Yes purposes rather than to meet short-term cash commitments as they fall due.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Not applicable

Charity Commission Accounts: Notes

Bees Abroad				Charity No Company No	1108464 5333054
Note 3: Analysis of income received
			2024		2023
		Unrestricted	Restricted	Restricted Total funds	Total funds
		funds	income funds
		£	£	£	£
Donations and legacies:
Donations and gifts	United Kingdom	119,605 31,997 151,602 82,455	119,605 31,997 151,602 82,455	119,605 31,997 151,602 82,455	119,605 31,997 151,602 82,455
	Overseas	4,427 4,338 8,765 9,859	4,427 4,338 8,765 9,859	4,427 4,338 8,765 9,859	4,427 4,338 8,765 9,859
Gift Aid		9,756 1,735 11,491 8,414	9,756 1,735 11,491 8,414	9,756 1,735 11,491 8,414	9,756 1,735 11,491 8,414
Grants that provide core funding or are of a general
nature		5,000 - 5,000 44,095	5,000 - 5,000 44,095	5,000 - 5,000 44,095	5,000 - 5,000 44,095
Total		138,788	38,070.00	176,858	144,823
Charitable activities
General grants provided by
government/other charities		- - - 5,118	- - - 5,118	- - - 5,118	- - - 5,118
Total		- - - 5,118	- - - 5,118	- - - 5,118	- - - 5,118
Other trading activities
Shop sales		1,396	- 1,396 2,375	- 1,396 2,375	- 1,396 2,375
Total		1,396		1,396	2,375
Investment Income
Interest Income		1,413 - 1,413 1,904	1,413 - 1,413 1,904	1,413 - 1,413 1,904	1,413 - 1,413 1,904
Total		1,413		1,413	1,904
Separate material item of income
Raffles and Lotteries		- - - 642	- - - 642	- - - 642	- - - 642
Sundry Items of Income		127 - 127 85	127 - 127 85	127 - 127 85	127 - 127 85
Total		127		127	727

TOTAL INCOME		141,724	38,070	179,794	154,947

All income in 2024 was unrestricted except for:

Donations and legacies where the donor has requested spend in a specified project or group of projects Gift Aid on the above

General grants provided by government/other charities for a specifed project or group of projects

|Name of Donor|Country
~~|~~|2024
~~Po~~|2024
~~Po~~|2024
~~Po~~|2023| |---|---|---|---|---|---| |||Unrestricted
funds
~~Po~~
~~et~~|Unrestricted
Restricted
income funds
~~Po~~
~~et~~
~~QO~~|Restricted
Total funds
~~Po~~
~~et~~|Total funds
~~et~~| |Canadian Dollar
~~GO~~|~~GO~~|~~GO~~|~~GO~~
~~QO~~
~~QO~~|~~GO~~|~~GO~~| |Hydromellerie de Tal
~~GO~~|Canada
~~GO~~|500
~~GO~~|- 500
~~QO~~
~~GO~~
~~QO~~
~~QO~~|- 500
~~GO~~|~~GO~~| |Euros
~~GO~~
~~en~~|~~GO~~
~~en~~|~~GO~~
~~en~~|~~QO~~
~~GO~~
~~QO~~
~~QO~~
|~~GO~~|~~GO~~| |Facebook
~~GO~~
~~en~~|Ireland
~~GO~~
~~en~~|- - - 728
~~GO~~
~~en|~~|- - - 728
~~QO~~
~~GO~~
~~QO~~
~~|~~
~~ee~~|- - - 728
~~GO~~
~~ee~~|- - - 728
~~GO~~
~~eee~~| |I-DO(Erasmus Business School)
~~en~~|Netherlands
~~en~~|- 1
~~en|~~|- 1,015 1
~~QO~~
~~|~~
~~ee~~|015 1,015
~~ee~~|~~eee~~| |Vestorama
|Netherlands
|- 3,323 3,323
~~|~~|- 3,323 3,323
~~|~~
~~ee~~|- 3,323 3,323
~~ee ~~|~~eee~~| |Sterling Account held overseas|||||| |West African Primate Conservation
Action(WAPCA)
~~pO~~|Ghana
~~ee~~|- - - 728
~~|~~
~~ee~~|- - - 728
~~|~~
~~ee~~
~~|~~|- - - 728
~~||~~|- - - 728
~~|~~| |US Dollar
~~pO~~|~~ee~~|~~|~~
~~ee~~|~~|sd~~
~~ee~~
~~|~~|~~||~~|~~|~~| |Bee Mindful
~~pO~~|USA
~~ee~~|3,927 - 3,927
~~|~~
~~ee~~|3,927 - 3,927
~~|~~
~~ee~~
~~|~~
~~|~~|3,927 - 3,927
~~||~~
~~||~~|~~|~~
~~|~~| |Grand Total||4,427|4,338
~~|Cd~~|8,765
~~|Cd|~~|9,859
~~|~~|

Prior Year Adjustment to the Statement of Financial Activities / Income Received

Additional Gift Aid arises as a result of an exercise to obtain gift aid mandates from donors and then reviewing the donations of these individuals over Bees Abroad's past four financial years. I.e. to 1 January 2020

Gift Aid reported in 2023 Accounts 7,999 Additional Gift Aid identified for 2023 415 Adjusted Gift Aid 8,414

Charity Commission Accounts: Notes

Charity Commission Accounts: Notes
Bees Abroad				Charity No Company No	1108464 5333054
Note 4: Analysis of Expenditure			2024		2023
Analysis of expenditure		Unrestricted	Restricted	Restricted Total funds	Total funds
		funds	income funds
		£	£	£	£
Expenditure on raising funds
Incurred seeking donations		- - - 5,276	- - - 5,276	- - - 5,276	- - - 5,276
Staging fundraising events	746 - 746 2,025	746 - 746 2,025	746 - 746 2,025	746 - 746 2,025	746 - 746 2,025
Fundraising agents		577 - 577 454	577 - 577 454	577 - 577 454	577 - 577 454
Operating charity shops	342 - 342 -	342 - 342 -	342 - 342 -	342 - 342 -	342 - 342 -
690 - 690 - Advertising, marketing, direct mail and publicity		690 - 690 -	690 - 690 -	690 - 690 -	690 - 690 -
Other trading activities		769 - 769 2,436	769 - 769 2,436	769 - 769 2,436	769 - 769 2,436
Fundraising Costs	26,103 - 26,103 26,949	26,103 - 26,103 26,949	26,103 - 26,103 26,949	26,103 - 26,103 26,949	26,103 - 26,103 26,949
Total expenditure on raising funds		29,227		29,227	37,140
Expenditure on charitable activities
Approved Beekeeping Projects	102,840 35,613 138,454 98,838	102,840 35,613 138,454 98,838	102,840 35,613 138,454 98,838	102,840 35,613 138,454 98,838	102,840 35,613 138,454 98,838
Other expenditure		9,748 - 9,748 5,593	- 9,748 5,593	- 9,748 5,593	- 9,748 5,593
Donations to other charities		- - - 23	- - - 23	- - - 23	- - - 23
Total expenditure on charitable activities		112,588	35,613	148,201	104,454
Separate material item of expense
Administrator	17,890 - 17,890 2,204	17,890 - 17,890 2,204	17,890 - 17,890 2,204	17,890 - 17,890 2,204	17,890 - 17,890 2,204
Finance and accounting		335 - 335 470	335 - 335 470	335 - 335 470	335 - 335 470
Audit, Accountancy and Legal Fees		13 - 13 13	13 - 13 13	13 - 13 13	13 - 13 13
Bees Abroad Branding		- - - -	- - - -	- - - -	- - - -
Social Media and Donor Support		14,903 - 14,903 8,198	- 14,903 8,198	- 14,903 8,198	- 14,903 8,198
Policy Development - Theory of Change		- - - -	- - - -	- - - -	- - - -
Total Separate material item of expense		33,140		33,140	10,885
Other
Trustee and volunteer expenses		358 - 358 700	358 - 358 700	358 - 358 700	358 - 358 700
Office and administrative overheads		8,343 - 8,343 7,622	- 8,343 7,622	- 8,343 7,622	- 8,343 7,622
Bank Charges		1,337 - 1,337 1,297	- 1,337 1,297	- 1,337 1,297	- 1,337 1,297
Sundry items of Expense		406 - 406 234	- 406 234	- 406 234	- 406 234
Total other expenditure		10,444		10,444	9,853
TOTAL EXPENDITURE		185,400	35,613	221,013	162,332
Other information:
Analysis of expenditure on charitable activities: (1) analysed by unrestricted and restricted source of funds		Analysis of expenditure on charitable activities: (1) analysed by unrestricted and restricted source of funds
Activity or programme			2024		2023
		Funded from	Funded from	Total this year	Total prior
		Unrestricted	Restricted		year
		Income	Income
		£	£	£	£
Training and support for beekeeping projects
Projects in Ghana	24,717 7,187 31,903 29,391	24,717 7,187 31,903 29,391	24,717 7,187 31,903 29,391	24,717 7,187 31,903 29,391	24,717 7,187 31,903 29,391
Projects in Kenya		4,437 6,440 10,877 12,302	4,437 6,440 10,877 12,302	4,437 6,440 10,877 12,302	4,437 6,440 10,877 12,302
Projects in Nigeria		15,056 4,386 19,442 3,508	15,056 4,386 19,442 3,508	15,056 4,386 19,442 3,508	15,056 4,386 19,442 3,508
Projects in Rwanda		1,080 3,468 4,548 4,829	1,080 3,468 4,548 4,829	1,080 3,468 4,548 4,829	1,080 3,468 4,548 4,829
Projects in Sierra Leone		8,210 4,890 13,100 5,412	8,210 4,890 13,100 5,412	8,210 4,890 13,100 5,412	8,210 4,890 13,100 5,412
Projects in South Sudan	2,904	2,904 - 2,904	- 2,904	- 2,904
Projects in Tanzania		17,620 2,516 20,136 14,006	17,620 2,516 20,136 14,006	17,620 2,516 20,136 14,006	17,620 2,516 20,136 14,006
Projects in Uganda		28,817 6,726 35,543 29,400	28,817 6,726 35,543 29,400	28,817 6,726 35,543 29,400	28,817 6,726 35,543 29,400
UK Based Project Expenditure		9,748 - 9,748 5,593	- 9,748 5,593	- 9,748 5,593	- 9,748 5,593
Donations to other charities					23
Total		112,588	35,613	148,201	104,454
Note 5: Stocks
	2024	2023
Opening	825	1,061
Added in period		1,521
Sale of Goods	-342	-1,757
Closing	483	825

Charity Commission Accounts: Notes

Charity No 1108464 Company No 5333054

Note 6: Debtors and prepayments

Note 6: Debtors and prepayments
			2024			2023
	Unrestricted		Restricted	Total	Unrestricted	Restricted		Total
	£		£	£	£	£		£
Trade debtors
Other debtors (amounts due from subsidiary undertakings)
Big Give Foundation	12,500 - 12,500	12,500 - 12,500	12,500 - 12,500	12,500 - 12,500	- -	- -	- -	- -
Goosebec Trust	2,500		- 2,500 11,250	- 2,500 11,250	- 2,500 11,250	- 11,250	- 11,250	- 11,250
HMRC: Gift Aid	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798		7,947 3,039 10,986 9,535 4,263 13,798
Just Giving	19		- 19 4	- 19 4	- 19 4	- 4	- 4	- 4
Stripe	36 - 36 536 - 536	36 - 36 536 - 536	36 - 36 536 - 536	36 - 36 536 - 536	36 - 36 536 - 536	36 - 36 536 - 536	36 - 36 536 - 536	36 - 36 536 - 536
The Coles-Medlock Foundation	- - - 10,000 - 10,000	- - - 10,000 - 10,000	- - - 10,000 - 10,000	- - - 10,000 - 10,000	- - - 10,000 - 10,000	- - - 10,000 - 10,000	- - - 10,000 - 10,000	- - - 10,000 - 10,000
Total	23,002		3,039	26,041	31,325	4,263		35,588
	23002		3039	26041
Prior Year Adjustment to Debtors
HMRC: Gift Aid (ORIGINAL)	7,947 3,039 10,986 7,834 4,108 11,942	7,947 3,039 10,986 7,834 4,108 11,942	7,947 3,039 10,986 7,834 4,108 11,942	7,947 3,039 10,986 7,834 4,108 11,942	7,947 3,039 10,986 7,834 4,108 11,942	7,947 3,039 10,986 7,834 4,108 11,942		7,947 3,039 10,986 7,834 4,108 11,942
Additional Gift Aid - 2020	- - - 178 62 240	- - - 178 62 240	- - - 178 62 240	- - - 178 62 240	- - - 178 62 240	- - - 178 62 240	- - - 178 62 240	- - - 178 62 240
Additional Gift Aid - 2021					249 - 249	249 - 249	249 - 249	249 - 249
Additional Gift Aid - 2022					859 93 952	859 93 952	859 93 952	859 93 952
Additional Gift Aid - 2023					415	- 415	- 415	- 415
Sub-total adjustment to Gift Aid					1,701 155 1	701 155 1	701 155 1	701 155 1,856
HMRC: Gift Aid(ADJUSTED)	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798	7,947 3,039 10,986 9,535 4,263 13,798		7,947 3,039 10,986 9,535 4,263 13,798

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

		2024		2023
	Unrestricted	Restricted	Total Unrestricted	Restricted	Total
	£	£	£ £	£	£
Trade creditors
HG Consulting	1,124 - 1,124 355 - 355	1,124 - 1,124 355 - 355	1,124 - 1,124 355 - 355	1,124 - 1,124 355 - 355	1,124 - 1,124 355 - 355
Kall Kwik	- - - 706 - 706	- - - 706 - 706	- - - 706 - 706	- - - 706 - 706	- - - 706 - 706
Other creditors
Project Payments	264 3,838 4,102 - 6,954 6,954	264 3,838 4,102 - 6,954 6,954	264 3,838 4,102 - 6,954 6,954	264 3,838 4,102 - 6,954 6,954	264 3,838 4,102 - 6,954 6,954
Administration	1,872 - 1,872 877 - 877	1,872 - 1,872 877 - 877	1,872 - 1,872 877 - 877	1,872 - 1,872 877 - 877	1,872 - 1,872 877 - 877
Fundraising	2,923 - 2,923 5,109 - 5,109	2,923 - 2,923 5,109 - 5,109	2,923 - 2,923 5,109 - 5,109	2,923 - 2,923 5,109 - 5,109	2,923 - 2,923 5,109 - 5,109
HMRC	1,465	- 1,465 1,465 - 1,465	- 1,465 1,465 - 1,465	- 1,465 1,465 - 1,465	- 1,465 1,465 - 1,465
Other Creditors	3 - 3 19 - 19	3 - 3 19 - 19	3 - 3 19 - 19	3 - 3 19 - 19	3 - 3 19 - 19
Total	7,651 3,838 11,489 8,531 6,954 15,485	7,651 3,838 11,489 8,531 6,954 15,485	7,651 3,838 11,489 8,531 6,954 15,485	7,651 3,838 11,489 8,531 6,954 15,485	7,651 3,838 11,489 8,531 6,954 15,485
Prior Year Adjustment to Creditors

The review of Gift Aid included a line by line reconciliation of all donations eligible for gift identified some donations erroneously double counted. The effect of this is £1,465 that will be paid back at the next application for Gift Aid to be made shortly

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

Note 9: Cash at bank and in hand
		2024			2023
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	£	£	£	£	£	£
Cash at bank and on hand	76,704	14,094	90,798

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.

Charity No 1108464 Company No 5333054

Charity Commission Accounts: Notes

Note 10.1: Movements in funds 2024

Note 10.1: Movements in funds 2024
Fund names	Fund balances	Income Expenditure			Fund
	BF				balances CF	balances CF
	£		£	£	£
Restricted Funds
Training and support for beekeeping projects in these Countries	Training and support for beekeeping projects in these Countries
Cameroon	- - - -	- - - -	- - - -	- - - -	- - - -	- - - -
Ghana	6,701 7,226 - 7,187 6,740	6,701 7,226 - 7,187 6,740	6,701 7,226 - 7,187 6,740	6,701 7,226 - 7,187 6,740	6,701 7,226 - 7,187 6,740
Kenya	3,719 5,705 - 6,439 2,985	3,719 5,705 - 6,439 2,985	3,719 5,705 - 6,439 2,985	3,719 5,705 - 6,439 2,985	3,719 5,705 - 6,439 2,985
Nigeria	- 4,386 - 4,386 -	- 4,386 - 4,386 -	- 4,386 - 4,386 -	- 4,386 - 4,386 -	- 4,386 - 4,386 -	- 4,386 - 4,386 -
Rwanda	- 3,468 - 3,468 -	- 3,468 - 3,468 -	- 3,468 - 3,468 -	- 3,468 - 3,468 -	- 3,468 - 3,468 -	- 3,468 - 3,468 -
Sierra Leone	291 4,599 - 4,890	291 4,599 - 4,890	291 4,599 - 4,890	291 4,599 - 4,890	-	-
Tanzania	- 2,516 - 2,516 -	- 2,516 - 2,516 -	- 2,516 - 2,516 -	- 2,516 - 2,516 -	- 2,516 - 2,516 -	- 2,516 - 2,516 -
Uganda	125 10	125 10	125 10,170 - 6	170 - 6,726 3	726 3,569
Sub-total restricted	10,836 38	836 38	836 38,070 - 35	070 - 35,612 13	612 13,294
Unrestricted Funds
General Funds	136,214 141	214 141,724 - 185		724 - 185,399 92	399 92,539
Total Funds as per balance sheet	147,050 179	050 179,794 - 221		794 - 221,011 105	011 105,833
Note 10.2: Movements in funds 2023 (subject to Prior year adjustments)
Fund names	Fund balances	Income Expenditure			Fund
	BF				balances CF	balances CF
	£		£	£	£
Training and support for beekeeping projects in these Countries	Training and support for beekeeping projects in these Countries
Cameroon	6,145 - 6,145		6,145 - 6,145 - -	- -	- -	- -
Ghana	6,637 9,131 - 9,067 6,701	6,637 9,131 - 9,067 6,701	6,637 9,131 - 9,067 6,701	6,637 9,131 - 9,067 6,701	6,637 9,131 - 9,067 6,701
Kenya	1,210 5,777 - 3,268 3,719	1,210 5,777 - 3,268 3,719	1,210 5,777 - 3,268 3,719	1,210 5,777 - 3,268 3,719	1,210 5,777 - 3,268 3,719
Nigeria	- - - -	- - - -	- - - -	- - - -	- - - -	- - - -
Rwanda	1,148 150 - 1,298 -	1,148 150 - 1,298 -	1,148 150 - 1,298 -	1,148 150 - 1,298 -	1,148 150 - 1,298 -	1,148 150 - 1,298 -
Sierra Leone	3,500 63 - 3,272 291	3,500 63 - 3,272 291	3,500 63 - 3,272 291	3,500 63 - 3,272 291	3,500 63 - 3,272 291	3,500 63 - 3,272 291
Tanzania	- 3,175 - 3,175 -	- 3,175 - 3,175 -	- 3,175 - 3,175 -	- 3,175 - 3,175 -	- 3,175 - 3,175 -	- 3,175 - 3,175 -
Uganda	1,072 5,954 - 6,901 125	1,072 5,954 - 6,901 125	1,072 5,954 - 6,901 125	1,072 5,954 - 6,901 125	1,072 5,954 - 6,901 125	1,072 5,954 - 6,901 125
Training and support for women beekeepers					-	-
Creating Beekeepers for Life
(Women's Campaign)	- - - -	- - - -	- - - -	- - - -	- - - -	- - - -
Sub-total restricted	19,712		18,105	-26,981	10,836
Unrestricted Funds
General Funds	135,140		136,426	-135,352	136,214
Total Funds as per balance sheet	154,852		154,531	-162,333	147,050

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. All restricted funds are to promote locally appropriate beekeeping to enable participants to generate income to

Charity No 1108464 Company No 5333054

Charity Commission Accounts: Notes

Prior Year Adjustments - Movements in funds tables 10.1 and 10.2:

A thorough project level review was undertaken in order to be assured this statement of remaining restricted funds was a true reflection.

Three questions were asked in the review:

1 Is the use of general funds justified to cover expenditure if a restricted donation was received in a following year? Spending happens in anticipation of funds being received
2 Where projects have closed and funds remain do we understand that donors wish the remaining funds to support projects in that country and / or a transfer to general funds
3 Is there any funding that should be designated as general?

Equity brought forward, income, expenditure and use of unrestricted funds was examined by date These changes can be complex but the following time related rule was followed for adjustments. The total adjustment was split over years as follows:

	Action	Tables / Columns Affected	Tables / Columns Affected
		Table 10.1 Tables / Columns Affected	Table 10.2 Tables / Columns Affected
2024 Income	Transfer from current to other project or unrestricted in 2024	Income
		EquityCF
2023 Income	Transfer from current to other project or unrestricted in 2023		Income
		EquityBF
		EquityCF	EquityCF
			Will change the use of ~~unrestricted~~
Pre 2023 use of unrestricted funds pre- dating receipt of restricted income	Transfer from current to other project or unrestricted	Equity BF	~~unrestricted~~ Equity BF

All these adjustments affect the unrestricted / restricted split of balances and income on the SOFA and Balance Sheet

Summary Adjustments

Summary Adjustments
Summary Adjustments	1) Pre 2023 use of unrestricted funds pre-dating receipt of ~~restricted income~~	2) 2023 Income redesignated	Total Change to Table 10.1 Equity BF	3) 2024 Income redesignated
	~~restricted income~~ Impacts distribution of IEquity BF for table 10.2	Impacts distribution of Income for table ~~10 2~~
Cameroon ~~GQ~~	~~GQ~~	~~10 2~~ -6,145 ~~GQ~~	-6,145 ~~GQ~~	~~GQ~~
Ghana ~~GQ~~	-3,886 ~~GQ~~	-500 ~~GQ~~	-4,386 ~~GQ~~	~~GQ~~
Kenya ~~GQ~~	~~GQ~~	702 ~~GQ~~	702 ~~GQ~~	~~GQ~~
Nepal ~~QO~~	-7,690 ~~QO~~	~~QO~~	-7,690 ~~QO~~	~~QO~~
Nigeria ~~a~~	-249 ~~Q~~		-249	786
Tanzania ~~OO~~	-684 ~~OO~~	~~OO~~	-684 ~~OO~~	~~OO~~
Uganda ~~a~~	-6,668 ~~OOO~~	~~OOO~~	-6,668 ~~OOO~~	~~OOO~~
Zambia ~~QO~~	-170 ~~QO~~	~~QO~~	-170 ~~QO~~	~~QO~~
Creating Beekeepers for Life (Women's ~~aQ~~ ~~PO~~	-7,705 ~~aQ~~ ~~QQ~~	-897 ~~aQ~~ ~~QQ~~	-8,602 ~~aQ~~	-960 ~~aQ~~
Creating Beekeepers for Life (Women Projectsto be determined ~~a~~ ~~PO~~ ~~—(‘i~~	~~aQQ~~ ~~ES~~	~~QQ~~		-786
Total Changes to Restricted ~~PO~~ ~~—(‘i~~	-27,052 ~~QQ~~ ~~ES~~	-6,840 ~~QQ~~	-33,892	-960
General Funds ~~PO~~ ~~—(‘i~~ ~~a~~	27,052 ~~QQ~~ ~~ES~~	6,840 ~~QQ~~	33,892	960

Note 11: Adjustments to 2023 Balance Sheet

Both the reviews of equity and gift aid had an impact on 2023 balances ~~ee~~ ~~a~~ ~~a~~	2023 Published accounts Both the reviews of equity and gift aid had an impact on 2023 balances ~~Li‘~~ ~~ee~~ ~~ee~~ ~~G~~~~(~~	Prior Year Adjustments Both the reviews of equity and gift aid had an impact on 2023 balances ~~Li‘CéC;CO!OCOC~*~~ ~~ee~~ ~~eeee~~	Prior Year Adjustments Both the reviews of equity and gift aid had an impact on 2023 balances ~~Li‘CéC;CO!OCOC~*~~ ~~ee~~ ~~eeee~~	Adjusted Balances ~~CéC;CO!OCOC~*~~ ~~ee~~
		Equity ~~Li‘CéC;CO!OCOC~~~ ~~ee~~ ~~ee~~ ~~(*~~	Gift Aid ~~CéC;CO!OCOC~*~~ ~~ee~~ ~~ee~~
Current assets ~~a~~ ~~a~~	~~ee~~ ~~G~~~~(~~ ~~Q~~	~~ee ~~ ~~(~~	~~ee~~
Stocks ~~a~~	825 ~~G~~~~(~~ ~~Q~~	~~(~~		825
Debtors ~~GO~~	33,733 ~~Q~~ ~~GO~~	~~GO~~	1,855 ~~GO~~	35,588 ~~GO~~
Cash at bank and in hand ~~QQ~~	126,123 ~~QQ~~	~~QQ~~	~~QQ~~	126,123 ~~QQ~~
Total current assets ~~(QO~~ ~~a~~	160,681 ~~(QO~~ ~~QQ~~	~~(QO~~ ~~QQ~~	1,855 ~~(QO~~ ~~QO~~	162,536 ~~(QO~~
Creditors: amounts fallingdue within oneye ~~a~~ ~~a~~	e 14,021 ~~QQ~~	~~QQ~~	1,465 ~~QO~~	15,486 ~~(
Total net assets or liabilities ~~a~~ ~~(S(O~~ ~~a~~ ~~a~~	146,660 ~~QQ~~ ~~(S(O~~ ~~G(~~	~~QQ~~ ~~(S(O~~ ~~G(~~	390 ~~QO~~ ~~(S(O~~	147,050 ~~(S(O~~ ~~(
Funds of the Charity* ~~a~~ ~~a~~	~~G(~~	~~G(~~		~~(
Restricted income funds ~~a~~ ~~PC~~	44,729 ~~G(~~	-33,893 ~~G(~~ ~~(~~		10,836
Unrestricted funds ~~Qe~~ ~~PC~~ ~~YE~~	101,931 ~~Qe~~ ~~YE~~	33,893 ~~Qe~~ ~~(~~	390 ~~Qe~~	136,214 ~~Qe~~
~~PCrrrrrr——CO~~ ~~YE~~	146,660 ~~rrrrrr——CO~~ ~~YE~~	~~(~~ ~~rrrrrr——CO~~	390 ~~rrrrrr——CO~~	147,050 ~~rrrrrr——CO~~

Charity No 1108464 Company No 5333054

Charity Commission Accounts: Notes

Note 12: Transactions with trustees and

12.1 Trustee remuneration and benefits

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

12.2 Trustees' expenses

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

Type of expenses reimbursed		2024		2023
	£		£
Travel		347		989
Subsistence				40
Accommodation		201		649
Other (please specify): Fundraising Expenses				305
Companies House Fee		13
Costs of setting up Wise account POSTAGE		45 123
Training Purchases for the shop TOTAL		31 ~~760~~		677 ~~2,660~~

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

12.3 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 interest, including where funds have been held as agent for related parties.

2024-12-31-accounts

Bees Abroad 2024 Report and Accounts

Index

The Accounts

2024 Trustees’ Annual Report

Objectives and Activities

Operating Model

Achievements and Performance

Financial Review

Our Reserves Policy

Structure, Governance & Management

Our Organisational Structure

Our Trustees

Declarations

Community Empowerment Through Sustainable Beekeeping 2024 Case Studies

- Mrs Kobusheshe Pamela, Uganda

What did you help make happen in Nigeria in the last year?

EXCEL BEEKEEPERS: TREE PLANTING

In their words: the aims of the Excel beekeepers tree planting work

SLOW FOOD BEEKEEPERS: A GROWING MOVEMENT

An update from Mr Elijah Asade, Bees Abroad trained beekeeper and Advocacy work stream lead for Slow Food Nigeria:

PROFILES ON THE FOUR SPOKESPERSONS AND THEIR PROJECTS

1: Mr Samson Emwionmwan - Sustainable Beekeeping Training in Iguogho, Edo State

2: Mrs. Funmilayo Ogunaja - Agroecology Garden Initiative in Ogun State

3: Mr. Nurudeen Olayinka Sanusi - Promoting Endangered Indigenous Leafy Vegetables in Yewa North Ogun State

4: Mrs. Afuape Fadilat -

Vegetables Gardening Initiative Among Women in Ona Egbo, Ilaro Yewa South Ogun State

What did you help make happen in Ghana in the last year?

You helped provide adaptation training and support in response to climate change.

LOCALLY APPROPRIATE, CLIMATE FRIENDLY HIVE INNOVATION

Photo: Neem sticks ready for hive building

THE PROBLEM

THE SOLUTION

NEEM STICK AND BASKET HIVES

Neem stick hives

Basket hives

Photo: Bees Abroad community in Ghana learning how to make Neem stick hives

What did you help make happen in Sierra Leone in the last year?

You helped support our ‘Trees for Bees’ initiative.

REPORT FROM OUR PARTNERSHIP MANAGER FOR SIERRA LEONE

5th March 2025

40,000 TREES

SETTING UP MAMAHIVE

Empowering women with albinism

From zero to kick-off

KICKING OFF WITH AMBITION

2 v i Mos aa he = /, Thank you! » i +toe ae? Thank you for supporting us to make all this happen. i

www.beesabroad.org

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BEES ABROAD

Responsibilities and basis of report

Independent examiner's statement

Statement of Financial Activities

For the Year Ended 31 December 2024

Statement of Balances as at 31 December 2024

Charity Commission Accounts: Notes

Note 1: Basis of preparation

1.1 Basis of accounting

1.2 Going concern

1.4 Changes to accounting estimates

1.5 Material prior year errors

1.6 Audit

Charity Commission Accounts: Notes

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Charity Commission Accounts: Notes

Charity Commission Accounts: Notes

Charity Commission Accounts: Notes

Note 6: Debtors and prepayments

Note 7: Creditors and accruals

Please complete this note if the charity

7.1 Analysis of creditors: Amounts falling due within one year

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

Note 9: Cash at bank and in hand

Note 10: Fair value of assets and liabilities

Charity Commission Accounts: Notes

Note 10.1: Movements in funds 2024

Charity Commission Accounts: Notes

Prior Year Adjustments - Movements in funds tables 10.1 and 10.2:

Summary Adjustments

Charity Commission Accounts: Notes