OFFICIAL ## Trustees report and financial statements **For the financial year ending 30 April 2021** ## **The Bee Friendly Trust CIO** Charity number 1161614 Registered office 6 Clarion House, St Anne’s Court London W1F 0BA OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## **Table of Contents** **Company Information** ................................................................................................................................... **3 Trustees Report** ............................................................................................................................................. **4 Independent Examiner** .................................................................................................................................. **9 Statement of Financial Activities** ............................................................................................................... **10 Balance Sheet** .............................................................................................................................................. **11 Notes to Financial Statements** ................................................................................................................... **12** 2 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## **Company information** Trustees Dr Jane Louise Turner - Chair Rebecca Mary Hall Elizabeth Anne Vaughan Turner Charity number 1161614 Registered office 6 Clarion House, St Anne’s Court London W1F 0BA Senior management Luke Dixon, Director Governing documents Memorandum and Articles of Association Independent Examiner Glenn Lee Basement flat 133 St George’s Road London SE1 6HY 3 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## **Trustees report for the year ending 30 April 2021** The Trustees present their year-end report and the financial statements as a charitable incorporated organisation (CIO) for the charity’s year ended 30 April 2021 The financial statements comply with current statutory requirements, the charity's trust deed and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. ## **Objectives and activities** The Bee Friendly Trust aims to promote the conservation protection and improvement of the physical and natural environment, particularly but not exclusively by promoting the craft of bee keeping and promoting the importance of bees and other pollinators in the environment; and To advance education in the conservation, protection and improvement of the physical and natural environment, particularly but not exclusively by: - Advancing education in the craft of beekeeping, including by promoting, financing, organising, carrying on and encouraging research into bees and other pollinators. - Installing educational planters, signage and art works at railway stations and other public spaces in England. - Working with schools and their pupils to increase knowledge on the importance of bees and other pollinators in the environment The main activities of the charity during this period have been: - Promoting the conservation protection and improvement of the physical and natural environment by the installation of educational planters, signage and art works at railway stations and other public space in England. - Advancing the craft of beekeeping by establishing education apiary sites and running training programmes for new and younger beekeepers. - Advancing education in the conservation, protection and improvement of the physical and natural environment, through workshops in schools, at events and with youth and community organisations. ## **Achievements and Performance** When the Covid-19 pandemic hit, the Bee Friendly Trust was quick to adapt. Despite being unable to attend events and having a number of largescale projects postponed (such as the installation of hives and wildlife spaces across the Brakspear pub network), the Trust successfully completed many other planting and artwork projects, which has meant the charity has continued to flourish and grow during what can only be described as an unprecedented and challenging period. The charity’s main achievements during the year have been: - The installation of pollinator-friendly planters and wildlife gardens at sites (principally railway stations) across England, including: 4 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 - Coram’s Fields, London - Alresford, Essex - Sudbury Town, London - Blackheath, London - Elmstead Woods, London - London Docklands, London - Watford Junction, London - The design, commissioning and installation of educational artworks: - The installation of a cob bug hotel sculpture at Alresford Railway Station in Essex. This was created with input from local schoolchildren during socially distanced workshops, held during an easing of lockdown restrictions. - The commissioning of Bee ID illustrations for use on educational posters, nature trail ceramic tiles, window stickers and postcard packs. - The development of wildlife-enhancing products: - The creation of gardening kits, including seeds, plug plants, soil, pots and tools, which were handed out during the Covid-19 pandemic to support mental wellbeing and prevent isolation. The Bee Friendly Trust has maximised the positive power of community and collaboration, expanding its team of volunteers, as well as engaging local independent businesses, artists and British makers on many of its projects. Expanding on work previously carried out at Alresford Railway Station, Essex, the Trust commissioned a unique bug hotel sculpture to be made from cob. Working with local schoolchildren, during easing of lockdown restrictions, the Trust ran socially distanced workshops to create unique individual bug hotel blocks that could be inserted into the overall design. Additional floral planters and a talking bench were also installed in the wildlife garden. At Coram’s Fields in London, the Trust worked with xxx children to create a multi-purpose space, designed not only with pollinators in mind but also providing space for the members of the Youth Group to learn how to grow their own fruits and vegetables, and develop a passion for the outdoors. At stations including Blackheath, Elmstead Woods and Sudbury Town, the Trust installed new planters and refurbished existing one. At Sudbury Town, the Trust also formed a very successful and engaging community gardening group and weekly gardening club. At Watford Junction, not only were pre-existing brick planters refurbished and replanted, but a ceramic tile nature trail was installed alongside a large-scale beehive artwork. The Trust has partnered with a number of local artists and makers on products (including bee ID postcard sets and window stickers) that not only educate but celebrate the natural world and honey bee, whilst at the same time raising funds towards future planting projects. 5 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 With thanks for a grant Covid-19 Response, the Trust created a number of windowsill gardening kits, including seeds, plug plants, soil, pots and tools, to support mental wellbeing and prevent isolation during lockdown. Although the Trust was unable to attend events this year, due to the pandemic, the time has provided opportunity to plan for future events and fundraising avenues. ## **Achievements against objectives set** In face of the Covid-19 pandemic, the Trust was quick to adapt and successfully achieved its objectives and continued to grow the number and diversity of projects it was able to undertake. In addition to building online and social media engagement, it formed engaging WhatsApp groups, which provided a vital social and support network for its volunteers during periods of lockdown. ## **Structure, governance and management** Every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the trustees. In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. The trustees will make available to each new trustee, on or before his or her first appointment: - A copy of the current version of this constitution; and - A copy of the ClO's latest Trustees' Annual Report and statement of accounts. New trustees are given a full induction into the activities of the charity, including visits to current projects and a full brief on all activities including future plans. New trustees will be DBS checked and made aware of the charity’s protection policies. ## **Financial review** The net surplus for the year amounted to £8,486. Total restricted funds are at £0 for the year, with general reserves (unrestricted and designated funds) now standing at £43,346 and £0 respectively for a total funds balance at 30 April 2021 0f £43,346. ## **Reserves policy and going concern** It is the charity’s policy to regularly review the funds and set aside as designated funds and general contingencies, and to ensure that strategies are in place to enable such funds to be able to meet their purpose on an on-going basis. The charity has secured operational funding of £50,000 per year until 30th April 2024. The trustees have identified no significant short or medium-term financial risks to the charity’s continued operations, and therefore the accounts have been prepared on the going concern basis 6 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## **Funding** The charity’s principal sources of funding are unrestricted grants from charitable trusts, restricted grants from Transport for London, The Association of Community Rail Partnerships, and Network Rail for specific projects, and donations from the general public through the government’s Donate scheme. More recently, the Trust has also embarked on several commercial partnerships, including those with Cheerios and Bloom & Wild. The Trustees are aware of the need to do due diligence to ensure the Trust’s commercial partners align with the directives of the charity. These partnerships, particularly that with Cheerios, helped to sustain the Trust during the Covid-19 pandemic, when other income streams were greatly reduced. ## **Risk** The charity is dependent on unrestricted grants from charitable trusts for its core funding. At the end of this financial year it had secured such funding until April 2024. The charity’s activities will be at risk should further such funding not be secured after this period. ## **Statement of Trustees’ responsibilities** Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and: - Select suitable accounting policies and then apply them consistently; - Observe the methods and principals in the Charities SORP; - Make judgements and estimates that are reasonable and prudent; - State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 7 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 This report was approved by the Trustees on 30 November 2021 and signed by: Dr J L Turner Chair 8 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## **Independent Examiner’s report to the trustees of The Bee Friendly Trust** I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 April 2021 which are set out on pages 10 to 17. ## **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”). 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 examiners statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) 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. I have no concerns 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. Glenn Lee Basement Flat, 133 St George’s Road London SE1 6HY 30 November 2021 9 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 |||||||| |---|---|---|---|---|---|---| ||The Bee Friendly Trust CIO|CharityNo|1161614|||| |||CompanyNo||||| ||Annualaccountsforthe period||||**CC17a**|| ||Period start date
**01/05/2020**|**To**|Period end
date|30/04/2021||| |**Section A**|**Statement of financial activities (including summary**|||||| |**income and expenditure account)**||||||| |Guidance Note
**Income (Note 3)**
**Income and endowments from:**
**Recommended categories by activity**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03| |---|---|---|---|---|---| |S01
S02
S03
Other trading activities
Donations and legacies
Charitable activities|65,292|-|-|65,292|65,028| ||22,000|30,879|-|52,879|16,506| ||-|-|-|-|1,500| |S07
**_Total_**|87,292|30,879|-|118,171|83,034| |**Expenditure (Notes 6)**
**Expenditure on:**|||||| |S08
S09
Charitable activities
Raising funds|-|-|-|-|-| ||76,806|32,879|-|109,685|92,461| |S12
**_Total_**|76,806|32,879|-|109,685|92,461| ||||||| |S13
**Net income/(expenditure) before tax**
**for the reporting period**|10,486|2,000)
(|-|8,486|9,427)
(| |S14
Tax payable|-|-|-|-|-| |S15
**Net income/(expenditure) after tax**
**before investment gains/(losses)**|10,486|2,000)
(|-|8,486|9,427)
(| |S16
Net gains/(losses) on investments|-|-|-|-|-| |S17
**Net income/(expenditure)**|10,486|2,000)
(|-|8,486|9,427)
(| |**Extraordinary items**
S18|-|-|-|-|| |S19
**Transfers between funds**|-|-|-|-|-| |**Other recognised** **gains/(losses):**|||||| |S20
S21
Gains and losses on revaluation of fixed assets
for the charity’s own use
Other gains/(losses)|-|-|-|-|-| ||-|-|-|-|-| |S22
**_Net movement in funds_**|10,486|2,000)
(|-|8,486|9,427)
(| |**_Reconciliation of_**
**_funds:_**|||||| |S23
Total funds brought forward|32,860|2,000|-|34,860|44,287| |S24
**_Total funds carried forward_**|43,346|-|-|43,346|34,860| ||||||| 10 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## **Section B Balance sheet** |**Section B Balance**|**sheet**|||| |---|---|---|---|---| |Guidance Note
**Fixed assets**
**Tangible assets (Note 14)**
B02
**Current assets**
**Debtors (Note 19)**
B07
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due**
**within one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
F02
F03
F04||| ||3,351|-|-|3,351| |||||| ||2,553
211,767|-
37,021|-
-|2,553| |||||248,788| ||214,320|37,021|-|251,341| |||||| ||174,325|37,021|-|211,346| |||||| ||39,995|-|-|39,995| |||||| ||43,346|-|**-**|43,346| |||||| ||43,346|-|-|43,346| |||||| ||-|||-
-
43,346| |||-||| ||43,346|||| ||43,346|-|-|43,346| _**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.**_ 11 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  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 • and with*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by a FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that _**The trustees are of the view that unrestricted funding -**_ support the conclusion that the charity is a _**confirmed until April 2024, and the current reserve funds,**_ going concern; _**are adequate to continue in operational existence for the foreseeable future and is therefore a going concern**_ Disclosure of any uncertainties that make _**Not applicable**_ the going concern assumption doubtful; Where accounts are not prepared on a _**Not applicable**_ going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. Yes*  * -Tick as appropriate No*  ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes*  * -Tick as appropriate No*  12 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## **Note 2 Accounting policies** |**Recognition of income**
**2.4 ASSETS**
They are valued at cost.
**2.3 EXPENDITURE AND LIABILITIES**
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.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
 it is more likely than not that the trustees will receive the resources;
 the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
**Tangible fixed assets for**
**use by charity**
**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.
The depreciation rates and methods used are disclosed in note 14.
**Grants and donations**
**Deferred income**
No material item of deferred income has been included in the accounts.
**Basic financial**
**instruments**
**Tax reclaims on**
**donations and gifts**
**2.2 INCOME**
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).
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.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The charity has incurred expenditure on support costs.
**Contractual income and**
**performance related**
**grants**
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Support costs**
**Creditors**|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||||| ||£500||| ||Yes*
No*
N/a*||| ||||| ||||| 13 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 |**Section C**
**Note 3**|**Section C**
**Note 3**|**Section C**
**Note 3**|**Section C**
**Note 3**|**Section C**
**Note 3**|**Section C**
**Note 3**|**Section C**
**Note 3**| |---|---|---|---|---|---|---| ||**Analysis of income**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|
**Endowment**
**funds**|
**Total**
**funds**|**Prior**
**year**| ||||||**£**|**£**| |**Donations**
**and**
**legacies:**|Donations and gifts|7,640|-|-|7,640|7,528| ||GiftAid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants
provided by
government/other
charities|53,100|-|-|53,100|57,500| ||Other|4,552|-|-|4,552|-| ||**Total**|65,292|-|-|65,292|65,028| |||||||| |**Charitable**
**activities:**|ENGIE|-|5,000|-|5,000|-| ||IESA Limited|15,000|-|-|15,000|-| ||Community Rail
Network||835||835|| ||Youth Gardening
Project||3,245||3,245|| ||WestMidlandsTrain||6,050||6,050|| ||EssexCounty Council||4,449||4,449|| ||RGB Kew||500||500|| ||Grow Back Better||10,800||10,800|| ||Royal Botanic Gardens
Kew|
-|-|-|-|4,000| ||LNER|-|-|-|-|2,950| ||TFL|-|-|-|-|2,000| ||South Somerset
District Council|-|-|-|-|1,670| ||SussexCommunity|-|-|-|-|1,500| ||ArrivaRail London Ltd|-|-|-|-|1,100| ||Merchandise|2,539|-|-|2,539|1,376| ||Other|4,461|-|-|4,461|1,910| ||**Total**|22,000|30,879|-|52,879|16,506| |||||||| |**Other**
**trading**
**activities:**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|1,500| ||**Total**|-|-|-|-|1,500| |||||||| |**TOTAL INCOME**||87,292|30,879|-|118,171|83,034| |||||||| 14 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 **Section C Notes to the accounts (cont)** |**Note 6**|**Expenditure**|**Expenditure**|**Expenditure**|**Expenditure**|**Expenditure**|**Expenditure**| |---|---|---|---|---|---|---| ||**Analysis of expenditure**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**
**£**|**Prior year**
**£**| |||||||| |**Expenditure on**
**charitable**
**activities**|**Charitable activities**|76,806|32,879|-|109,685|92,461| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|76,806|32,879|-|109,685|92,461| |||||||| |**TOTAL EXPENDITURE**||76,806|32,879|-|109,685|92,461| ## **Other information:** ## **Analysis of expenditure on charitable activities** |||||**Grant**||||| |---|---|---|---|---|---|---|---|---| |**Activity or**
**programme**|**Activities undertaken directly**|||**funding**
**of**|**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|| |||||**activities**||||| ||**£**|||**£**|**£**|**£**|**£**|| |Management|Charitable activities|||19,915|8,535|28,450|31,125|| |Project delivery|Charitable activities|||40,478|-|40,478|27,515|| |Office overheads|Charitable activities|||-|3,954|3,954|5,381|| |Marketing|Charitable activities|||-|572|572|2,458|| |Depreciation|Charitable activities|||-|3,352|3,352|3,352|| |Other|Restricted charitable activities|||32,879|-|32,879|22,630|| |**Total**||||93,272|16,413|109,685|92,461|| |**Note 14**|**Tangible fixed assets**|||||||| |**_Please complete this note if the charity has any tangible fixed assets_**||||||||| |**14.1 Cost or valuation**||||||||| ||**Fixtures, fittings and**|**Total**||||||| ||**equipment**|||||||| ||**£**|**£**||||||| |At the beginning of|10,055|10,055||||||| |the year||||||||| |At end of the year|10,055|10,055||||||| |**14.2 Depreciation**|**and impairments**|||||||| |****Basis**|SL|SL|Straight|SL||||| ||||Line("SL")|||||| |**** Rate**|
3 years|||3 years||||| |||||||||| |At beginning of the|3,352|3,352|-|-|-|||| |year||||||||| |Depreciation|3,352|3,352||||||| |At end of the year|6,704|6,704||||||| |**14.3 Net book value**||||||||| |Net book value at|10,055|10,055||||||| |the beginning of||||||||| |the year||||||||| |Net book value at|3,351|3,351||||||| |the end of the year||||||||| |||||||||| 15 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 ## ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ **19.1 Analysis of debtors** |**19.1 Analysis of debtors**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| |**Trade debtors**|2,245|8,910| |**Prepayments and accrued income**|272|577| |**Other debtors**|36|0| |**Total**|2,553|9,487| |||| ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||| |---|---|---|---|---| ||**Amounts falling due**
**within oneyear**||**Amounts falling due**
**after more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| |**Trade creditors**
**y**|12,580|6,558|-|-| |**Accruals and deferred income**|187,021|17,500|-|-| |**Other creditors**|11,745|11,745|-|-| |**Total**|211,346|35,803|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred.**_ |**_Income is treated as deferred where expenditure on the project is after 30th Apr 2021_**|**_Income is treated as deferred where expenditure on the project is after 30th Apr 2021_**|**_Income is treated as deferred where expenditure on the project is after 30th Apr 2021_**||| |---|---|---|---|---| |||||| |**_Movement in deferred income account_**|**This year**|**Last year**||| ||**£**||**£**|| |**Balance at the start of the reporting period**|17,500||16,515|| |**Amounts added in currentperiod**|185,325||17,500|| |**Amounts released to income frompreviousperiods**|(17,500)|(|16,515)|| |**Balance at the end of the reporting period**|185,325||17,500|| |**_Movement in deferred income account_**|**This year**
**£**|**L**|**ast year**
**£**|| |---|---|---|---|---| |**Balance at the start of the reporting period**|17,500||16,515|| |**Amounts added in currentperiod**|185,325||17,500|| |**Amounts released to income frompreviousperiods**|(17,500)|(|16,515)|| |**Balance at the end of the reporting period**|185,325||17,500|| |**Note 24 Cash at bank and in hand**||||| |**Note 24 Cash at bank and in hand**|||| |---|---|---|---| ||**This year**|**Last year**|| ||**£**|**£**|| |**Cash at bank and on hand**|248,788|54,473|| |**Other**|-|-|| |**Total**|248,788|54,473|| 16 OFFICIAL The Bee Friendly Trust Trustees report and financial Statements For the year ending 30 April 2021 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE,**
**EE R or**
**UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Fund**
**balances**
**carried**
**forward**| |---|---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**|**£**| |Restricted funding - Station
projects|R|Charitable activities|-|11,334|( 11,334)|-|-| |Restricted funding -
Community projects|R|Charitable activities|-|19,545|( 19,545)|-|-| |TFL|R|Charitable activities|2,000|-|( 2,000)|-|-| |Donation-Trust & foundation|UR|Supports charitable activities|32,860|57,652|( 53,722)|-|36,790| |Donations-Individual|UR|Supports charitable activities|-|7,640|( 4,584)|-|3,056| |Merchandise|UR|Supports charitable activities|-|7,000|( 6,000)|-|1,000| |**_Other income_**|**UR**|**Supports charitable activities**|-|15,000|(12,500)|-|2,500| |**Total Funds asper balance sheet**|||34,860|118,171|(109,685)|-|43,346| **Note 27 Charity funds** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE,**
**EE R or**
**UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Fund**
**balances**
**carried**
**forward**| |---|---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**|**£**| |Royal Botanic Gardens Kew|R|Charitable activities|-|4,000|( 4,000)|-|-| |LNER|R|Charitable activities|6,162|2,950|( 9,112)|-|-| |TFL|R|Charitable activities|-|2,000|-|-|2,000| |South Somerset District
Council|R|Charitable activities|-|1,670|( 1,670)|-|-| |Sussex Community|R|Charitable activities|-|1,500|( 1,500)|-|-| |Arriva Rail London Ltd|R|Charitable activities|-|1,100|( 1,100)|-|-| |Other income|R|Charitable activities|-|9,410|( 9,410)|-|-| |Donation-Trust & foundation|UR|Supports charitable activities|38,125|50,000|( 55,265)|-|32,860| |Donations-Individual|UR|Supports charitable activities|-|7,528|( 7,528)|-|-| |Merchandise|UR|Supports charitable activities|-|1,376|( 1,376)|-|-| |**_Other income_**|**UR**|**Supports charitable activities**|-|1,500|(1,500)|-|-| |**Total Funds asper balance sheet**|||44,287|83,034|(92,461)|-|34,860| ||||||||| 17