SHROPSHIRE BEEKEEPERSASSOCIATION REPORT OFTHE TRUSTEES AND STATEMENT OF FINANCIAL ACTNITIES FOR THE YEAR ENDED 30 SEFYEMBER 2025 Registered Charity Number 1164389 TRUSTEES, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 TheTnJstees subrnittheir r8POrt and receiptsand pa￿ents ￿CoUntforth8 yearondad 30 September 2025. SIN¢turs 8owJmanc• and mar•ment The Charity is gov￿8￿ tya Constitution dated 10 NoY￿ber2015. 8 c(wOf￿1ch is available from th8 S8cr8tary. A mlnlmum ofthree TN8te88 are r￿uIr0d tythe Constitution and there is no upper ￿'mIt on the numberthat can be appointed. The Trustees are elected at the AGM to serve for a pwiod of three years. One third of their numbèr retir9, in rotation. at each AGM. Additional Trugtees can be appointed duringthe year and any so 8ppJinted must retire atthe naxt AGM and if ￿￿.￿ble seek re-etect1c￿. TnJst8e 8ppointment8 during the year are not crAsnted as part of the number retirlng by rotation. A Commlllee Is appolnted attheAGM to asslstth8 Truste88 in tho funninqof theAssociotion and it meats monthlywth a number of thaTrusteés. The members ofth6 Committee are not Trustees and wthiLst they may express their opinion on tho rnanagem8nt of the Association they have no vote in decidingon thefomial potscies adopted. These polJcie$ are the sole re8pon8lblilty of th8Trustees. The Trusteesappoint ona oftheir number to beCh8ir and appolnt one of thelrnumberto be r88pon$lbl6 forllnance. Thi8 person may also be Treasurer but th1$ Is not a requir6m•nt. They also appoint the Secretary. Tre88urer. Membership Secretaryand Oelegate to the Bntish Beekeepws'Association I'BBKA,) Annual Meeting as OffiGeF8 ofth8 A8$0ciation. Th8 Officer8 are not required to be Tru9tee¥. The Tru8tees vtho Ser￿1 duringthg yaarwere: Glynnwllliams (Char untll 15 March 20251 John Adorns (Choir from 15 March 2025) SlrAnthony Rlgby- 08westry branch rgpre8entstib Mark NewTnan WILI Jone8 (appointed 15 M8r¢h 20251 nne Harris ected a8 Trea8urerkv this financialyear. Objectlves otth• Ch•TIty The objectives ofthe Charityaro set out in the Constitution arKI are to promole and furtherthe 8Ctivity of beekeeping. Acthltlos of the Charlty On 30 September 2025 therewere 331 memb9rs of the A890clthon. The Association has successlulty run a number of trainingcourses again this year. including tut￿181 sessions for selected BBKA mcKlules. Microscopi. Skep making. Beginners courses and Taster days. As a result. rt has trained 32 new beekeepers, and provided fflore hands-on experiencel atthe apiary. The Association has also confinned dates for n8Xtwr's courses and has been taki￿ bookings sinc* No4Ember 2025. Inrx)me from the tutorial 8888ion8 is used to exparKI the Ass(Kialiorfs lib￿ry. TheA880Ci8tion hosted a numberofmeeting8 iyierth8¥%inier p￿l￿d covwtngm8ry aspects of beekeepingfor all18veis of experien¢•. Membe[8 of adI￿nt baekeeping a880ciation8 are welcome toattend these meeb'ngs. The AssoGiation has continued to Begi"m￿S C(￿ra88f0r the thality Food Behind Bars at HMP Stoke Heath to introJuco rMi8oner8to b8ekwing. The A880ciatlon t81kslovth)us youp$ and o1$0 attend8 8 numbarof local event8 and Shov￿ to promote beekeeping and theen¥ironm8ntal importance of pcltinators In g￿leral. Visit8to th8 apiwy site ty members ofthe pubiTrc continuosto Increase and requests for tours continue to b8 rec8ib*d. Thesevi*ts prowde us V4ryth the opportunityto explain the importanGe of bees and be8k8eping. Donallons receI￿d from the public contrlbuteto ongoing improvements to th8 SltefaGikn"ties and environment. For th6 third ypar runningwe opened the Apiary in May forwotld Ba8 Day. number8 ofvlslttys ha%* increased year on ￿er. Income from our shop which 8e113 both io mgrnb8Ts and th8 public o)ntlnuos tosupport development ofth8 apiary8ite. Durlngthe yearwa ha￿ b88n 8wwd8d grant8 from Shrff*￿uryTO￿￿ Councll8nd Sthem Trent CommunltyThJst. Th0$6 grants have t￿n used tocfflipletè tho restoration of thew81knv8ys and create 8 display 8re8. Vve also received a want from the NFU MutU81 Insurance which will be used to improve acce88 tor wfiedchair users. Slnc8 the y8ar end. we have recélved grants from th9 Bill LOTr￿0￿e FoundatlonTrust 8nd th8Veob8 EnvironmentalTru8t. Thè iatterto corNWtthg existingtoiiet to pro¥ide facilities fordlsabled mwnb8r8and w8itors and rapi8¢8 the septlc tank. fomiar Iw been used to W micr08coyiaquipment arKI to mako ftjrthor site Improvement8. In Ncvember. the A88ociation w888i4vI the King'sAward ft>r Voiuntsry Servlc4 th6 hith88t 8W8rd a local voluntarygroup can recebve in the UK and eoutvalentto an MBE. TheTrustg08 are proud and hornur& forthe Associati￿ to T￿eNed this &ward bNthich recognisesthè phenomenaleffort of the A88ociation* w)lunteaT$. Thg Citation foythe Aw8rd was 8$ follow8: "Shropshire 8eekeepers Association works topromote the craftof l)eekeeping. supporting b8ekeopers 8nd trainingnewbeeke8pefS to C8te for8nd enioyhoney" In June, we were presente(J withtheAvMrd bytho Lord Lieutenant of Shropshire at an 0￿rt 8t the apiwy attonded lry memb8r8 end supportern. Forthe third year running￿ have been classed as"Outstandinf by the RHS Heart of England in Bloom It'sYourNa8hbwrhood Awards. The awartlsarejud￿ on Community Engagement. Environmental Awareness and Gardening. For the second Jearwe also aChIe￿d a perfect financial Revww The Asstxiation has adopted the accnjals-based accounting methodoiogyand this year'8 financial gtstements are the first prepared usingthese principi&s. Accordingly. th6 comparative ffgures fortho year e￿Ied 30 September 2024 have been rest8ted trom a cash to an 8ccru21s basis. Th8 Income and EXp￿dIture account SIMM a surplus fortheyear 01 £27,978 and the Association heid cash lund$ of£48.947 on 30 September 2025, with additionalfixed temi cash inv8stmentsof£10.OLX). These funds are heid to coNer anticipated expendibjre 8nd to continu8 Improvements to the Nobold L8ne site. As required ty the Constitution. thè association must retain 8t least $ulllcient lund8 tOCOVW 8ntiClP8ted fi'xed expendittjre in the coming 12 months. Membership income forthe ￿arha5 decreased by 896 duo to a smaller number of m8mber8 ren9V￿lS thi8swr. Th18 income includes membership proNided 8$ part rA some of our course8. Sala8 of Gonsum?ble8 a180 decreased ty 10% but¢ontributed a profit 1aft1rta￿ng8tOck m¢yements Into account) ot £12.766. Don8tlons Income from ¥lsitor8 d8cr8a88d ty 5196 I￿t Inry)me 0￿[311 in¢roased as a result ota don8ts.on from National Formers. Union of £7.899. Thisdonation vthli be usad to dev8iop a P8thwaythrou8h tho orchard area ofthe slt& Tralnlng¢ourses generated a 8urplus 01 £9.5618$ a rgsult ol%Diunteerg genarously donatlng thèlrtlmo to run and manage th898 •￿ts. Ourworkyéith F(*yJ Bahind Bars contrlbuted É4.000 to thi3 8urplu$. The Gift Aid reclalm of£2.108was submltted betorethe flnandolyaar-￿d but wa$ not reCeI￿d until October Novembar 2025 for the Shrcyshire and 08b*Stry brar￿h88 respeCt￿lY. Th18 amount is Included in the ye8r-eThl Debtors figuTO. Since the year-end. the followlnga¢liMtie8 haNB taken A donalion of £5,OIXI h88 been recalved from tho Longmor8Trust. Thi$v4iLi bo used to fund equipmentforthe ne*ly-foundwJ Microscopy group and Giaddingfor the A83ociation¥ 8hop. Grantfunding from Veolia has confirmed for the replacemgrt ofthe Septic tank and de¥elopmerrt of a di88ble(I toilet facility. Rlsk ManageThint The A380ci81ion has a numberof ngk man8gem•ni p0￿CleS in pi8co vthich arè reviewed in a regu18r basis and theTru8tee8 consldwwhethw any •Jdition818yStems and procedures are required to mitigate anyfurth8r risks identified. StstemontotTrUsts￿ R8•pon¥ibility Th8Truste8s are responsible for preparingthe Report oftheTrustees and the financial statements in accordance wth applicable law and United Kingdom Acc(xJnting Standards. The Lew applicableto charities in Eng18nd and Wales. the CharitiesAct 2011. Charity (Accounts and ReFMlrtsl Regulatirms 2008 enable theTrustees to preparefinancial 8tstements for each financial period inthe form ofa Ststement ofFin8nci8lAGtiYitse8aTrJ B818nce Sheet. TheTrustees are responsible for ke8ping aCC￿ntIng records and to ensure thatthe financial statements comptywith the Chaiities Act 2011. the Chatity(Accounts and Rewrts) Regulations 2008 and the provisions Oft￿ Trust deed. They are responskblefDr safeguardingthe assets of thg charity and fortakingreasonabie Stsps torthe pr￿ntIOn 0f￿ud arKI other irregularitie3. Thi8 rewt. on pages 2 to 15. has been apprO￿d tytheTrustee5'and si8med on their behalf ty: JAdaffl8 ¥fiJo 14 M8rch 2026 SHROPSHIRE BEEKEEPERS AS%)CIATION srATEMENfoF FINANCIAL ACTivmES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Nots threstricted R8stricted fuThYs funds Total funds Year ended 30109124 restated In¢omlty rejow Subscripb'ons Glft Ald Donations Courseand entyfees Investments Consumable sales Event income 10.891 2.108 9,283 11.939 899 &5.950 10.891 2.108 9.283 11,939 893 35,950 11,880 2.569 2.827 8,748 901 39.891 Tol•l 74.051 74051 68.720 R•*OUr￿l oxpended BBKA capitatlon and bee di88888 In$uran¢o Apiary and maintenance costs Roc*n hire 8n(J mambor's evants Event C08ts Con8umable8 purcheses Course costs Trade shows Honoranums Insurance Donatlons PR and marketing Gener81 admini8tratlNp costs Depreclatton 7.49) 3.249 811 2.936 23.184 2.378 7,4 3,249 811 2,936 23.184 2,378 8,791 8,527 1,193 26,616 1,329 238 150 1.762 255 150 1.796 75 470 2.106 150 1.796 75 470 2.106 795 Total 46,OTJ 48￿r3 50,838 N•t In¢om• 27￿78 27,978 17.884 Roc0￿111atlOn olfund$ Total funds brought foThArd Totsl fund8 cerrledforwBrd SHROPSHIRE BEEKEEPERSASSOCIATION LANCÉ SHEEr AS AT30 SEPTEMBER 2025 Note Lknrestiicted Restricted Totalthis furKIs funds year Last year r&8tated Flxed os6ets Tanoble assets Investment assets Heritsge assets Totalfixed assets 63,368 10.029 63.368 10.029 47,303 29 88.785 88.786 58.334 Curronl auets stock ofconsumabi85 Debtors C83h at bank and in hand Totsl curr•nl 8Mets 13.138 10.712 13,138 10.712 13,737 72.797 72,797 61,884 Ci•dltorn: •MO￿t•1•111ftg du• wlthln on• y•ar 11.324 1.000 12,324 3.138 Not ¢urvent a•￿ts Totsl net a•¥ots Fund8 of th• Charlty Restricted income frJnd8 Unre$trlGted lunds Rèv8lu8don res&Ne 11.OC()I 11.0001 11,0001 146.058 118.080 146.058 The fin￿GIaL statwnents and related notes￿re approved bythe Twstaes on 14 March 2026 SHROPSHIRE BEEKEEPERS ASSOCIATION NOTES TOTHE RECEIPTSAND PAYMEfrtrsACCX)UNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accountlngpouclos B8sls ofpreparation Th8sefinancial statements are preparad on a going c¢mceTn ba818, undeythe hlsiorbcal c08t conventlon. 88 rnodified bythe recognition of certain heiitage assets measured at fair valu Income Memb8r8hip income recal￿￿ is recognlsed in the finarrialyear tovthich the member8hip relates. Trainingincome is rKogi¥¥od inthefinanc48lJwr in %*thichthe first dayofeech tr8ining¢our8e f8118. InGome In respect of other 8ervice8 provided 8nd retsil satès Is recognis8d when. and to the extent that. perfomiance occurs and 18 measured at thè fair value of thecon8lderation rac8lv8bies. Where income 18 receiN*d tor 8 specfflc ee￿WhIch Is to be delivtted in a subsequent fi'nanoalyear. that income 1$ deforred. Expendlture Expenditure on goods and sw¥lces Is r8cognised vthen. and to thè axtent Ihatthey ha￿ been receivod, and18 m8a8ured et the f8irvaiue oftfH)segood8 arKI sep*K88. Expenditurè is reCo￿lS•d in ¢Jpèratingexpen8es exc*pt where it rewlts in the creats'on of a non-¢urrent a888t such as propety, plant and aquiprnent. Investment8ssets Investment 888ets are gtsted 8tcost. Tangible fixedassets Tanoble assets. other than herit8ge ossel¥. 8re 8tsted at Cost lor I18amad ¢o$tl 18S8 accumulated depr￿latIon and accumulated Impalrynent losses. Cost indudes the onginal purchase pnce, costs diroctly attributabl8 to bringing the a88etto its workingCc￿Iti0n for its intended uae, dismanttsngand rèstoration costs. Depreciation on 883et5 is caLcuiatgd, usingthe str8ighl-lin8 rnethod. to auocate the depr8cl8bie amount to their re9idual v8lues 0￿r￿ell egtimatad useful as t￿low8. Le8sehold property.. overthe shcrter of 30 ywrs and the remainlngtsase pedod Flant and m8chinery: 5 ye8r$ xtur88 ond fitting8: 5 years. HeTrtage 888ets are stated atfairvaiue and are revaluèd atth8 8fKI of each reporting period. Th8assets'r88idu81 values and useful are relie￿￿d. aFKI adju8ted. if8pproprlate. attheend ofeach roporting period. Tha gff8Ct of anychange is acc￿nted for prospeGl1￿Iy. Assets und8rGonstruction Assets Underconstructi￿ are stated at cost. The* assets are not depreciated until theyare available for use and are r￿leW￿ for impairmentat each Teportingdate. Stock Stocksare stated atthe iowerofcost and estimated selEing price t￿c0stst0 sell. Stocks are recognised as an expense in the period in which the felated remtnue is recogfysed. Cost is detemiined on the first-in. first-out (FIFO) method and includes trft purchase price. including taxes and duties and tran8POrtand handkn'ngdirectlyattribut￿le to briryngthe str*kto its present location and condition. At the end of each reporting period stocks are assessed for impa1￿￿ent. If an item of sto¢k 1$ impaired, the identified stock is reduced to rts Se[￿.￿g price less coststo complete and sell and an impaiment charge is r&cognised in the statem8nt of financialactivits"es. lfvhere a reversal of the imp8lmient18 required the ifflpairment charge is reversed, up tothe Ori￿n81 impaimient ioss. and is recogni88d as a Gredit in the ¥tatementof finoncial 8Ctivitie8. Analysk of Income Don8tions and leg8ci&$ Unre*ricted Restrlcted Total funds fuThJs funds Prloryear D￿atIonS Gift Aid Total 9.283 9.283 2.827 11.391 11.391 Charitsble a¢tivities Lknre*rfcted Restricted Totsl funds furKIs funds Prior ye Sub8CriPtions Cour86 8nd entrylees Event Income Total 10.891 11.939 10.891 11.939 11.880 8,748 25.721 25.721 21.533 Othertradingacfyvities lthre8tricted Restricted TotalfiJnd8 fund8 funds Prioryear Consumables sales Tot81 35.¥ 38.891 Investmentincome Unrestricted fund3 Resth"cted Totalfunds funds Prioryear Interest 899 Analysls of ExponoYtur• Expenditure on charital￿e8CtIvlt (knrestricted Is R85tiicted Totaifunds 14ioryear nds Member8hip activftle8 Course costs Apiary maintenanco Trade Shows Event costs PR and marketing Honorarium 8.301 2.378 756 8.301 2.378 756 1.329 2,281 238 2.936 470 150 2.9 470 150 150 Exponditurg on tr8ding8ctswtss unresti1c￿j funds Re8trkted Total funds funds Prioryear Con8um8ble$ ¢ostof 8ale8 23.184 23.184 26.616 Othorexpenditure Lknrestricted lund8 Restricted Totafunds ftJnd8 Prloryear Insurance Administratlon costg Premise8 Costs Don8tlon8 Depreciation 1.796 2.11 3.249 75 1,428 1.796 2.108 3.249 75 1.428 1.762 6.246 255 1.180 Tanglbl• Flx•dA88•ts Costorv81u8tion Leasehold Apiary Plant arHJ Fixtures a￿1 improvements oquipment machinery ttings Assets urKler construcilon Total At beginningof year Additions Disposa18 41.786 16.(YJO 1220 2.793 1.2 61,799 12,335 370 870 3.918 17.493 At end ofyear 10 Depreciatit Leasehold Apiary F4ant F￿tureS and Assets under In￿r￿Ernents equipment machinwy fittings cimstruction Total At bewnningof year Depre¢lati Disposals 12. 724 15.W36 1.528 Atend ofye8r Netbook v81ue L•a$thoid A￿'ary Plant and Fixtures arKI Assets undèr Improvements &]uipmw*t ma¢hinery fittings construction Total At beginningof year 29,417 16.(K)O 190 1.2Th) 47,303 At end ofye8r 16.(IXI 5.118 63,368 costorvalu8fy.on Tr¢Jphl88 Library Total At beginnlngof ￿Or Additions Dispo8919 Revaluatlon 2.554 185 11.(M)2 185 At end of year Trophies are revÈiued attheend of each reporting pgricKI based on the $ilvw price and ￿Ight ofeach tropfty. D¢pr￿atIo￿and impainnerts Trophle8 Llbrary Total At b8ginnlngoty8ar Depreciats'on Di8po3ai8 At end ofye8r 11 Invostm•ntassets AnalySisofinv8St￿nts Cash & cash equivalents Total C8rrying ltsir) vaue at be&nningol Additsons Disposals Impairmwtts 29 29 10.OfX) 10.( At end ofyear ThèAsS￿l0tiOn holds29 shar88 in Beecreft Limitod with a cost of É29. Currentyear Cost Impairnent Ca8h or cash equlvalents Other 10.oc Grand total L8Stye8r Cost le88 impaimient Other Gr8nd totsl Stock¥ Othertr8ding8cI?vities For resalo Openlng Added in pericKI Expenses In period Imp8ired 14.745 21.577 123.1841 Closing 12 Debto Analysis of debto This L8Styear Trade dgbtor8 Prepayments 3,599 1,000 Cr•dlton andac¢n*ls Anal￿1$ ofcreditors 8nd8ccruals Thi8Jwr La8tyBar Trade cr8ditor8 Accru8Ls 8nd deferred income 3.859 8.465 976 Oaférred Incom8 1$ for memb8r8hip sub8cripticms reGei¥pd in advance arthJ grant income for d8v8lown8nt projects notyet ¢omplete. Movementln deferredln¢omea¢count Thls yaar Last year B81ance at the start otthe repcrting period Amounts 8dd8d in eurrgnt period Amounts released froffl prior perlods 4.242 Balanco at the end of the reportin8 period Cash atbankandln h•nd This year L88tye8r C88h atbank8nd hand 48.947 43.481 Charltyfund• Movements duringcurrentperiod Fund names Type ￿￿1PoSe and r&strictions Fund balarsce8 brought forward Income Exponditure Transfers Fund balance8 carried fo￿ard Unrestricted Unre*rlcted reserves 118.080 74.051 46.073 146.058 Restricted Grant recep￿d tcwards leasehcld improvemerrts not completed 1.000 13 Movements duriropreviousperiod Fund names Type F￿rp￿de and restrictions Fund balances brought foN48rd Income Expendrture Transfers Fund balances cairied fO￿ard Unrestricted Unrestrictad l(Kl.196 68.720 118.080 Restricted Grant received tIMards leasehdd improvements not t completed 1.000 l.0(K) rransfers betwpen fvnds currentye8r Rea8onfortr8rthr Amount Between restricted and unrestricted funds No transfers Tr8nsf8rs between fundsprnv1ou$￿r Reason fortr8r¢tsr Amount Be￿en restrictéd and unrestricted fuThts Grant received towards leasehold improvemenls not yet completed 1000 Transactlons wlth trn4t••• Thlsy8ar The Chadty ha8 provlde af &*dibor.al ' I report to lh8 trustees on my examinatk>n of the act￿nts of tho above charity {Ihe Trust") for ttr* year ended R•sponslbllhlo9 and AS th8 charity trustees of the Trust, ￿ are r9SFrf)nS￿1o for the preparation basls ot roport of the accounts in a￿ld8￿ wilh the requirements of the Charities Act 2011 (Ih8 Acn. I rowrt In respe(* of my examknation of the Trust's accounts catriod out under secti¢)n 145 of the 2011 Act and in carying oul my 8xamination. I have foll0v￿ the applicable Directions gNen by the Charlty Commission under secllon 14515Xb) of ts Act. Indopondont I have completed my eX￿￿￿&th)n. I confim that no matertal matters have examlneV$ statemgnt come lo my attenknon (other than that disc4osed below'> in conneclion with the examination wh￿h gives me Cause lo beI￿ve that in. any material a&￿untIng records were not kept in a(x>)rdan¢x with sectton 130 of Ihe Act or th8 accounts do not with th8 a￿ntIng r8(x)rds I have concems and have a(xoss no cthar matters In connoclon wtih the examinalion to whith attention should be drawn in order to enable a p￿per U￿rStandIng of the accounts to be reached. . Pleasa dglete Ihe Hvrds In Ihe brnckets rfthey do not apply. Sign•d: 2010212026 Name: Simon Alexander Relevani wofessional qualificalion($) or body Of any): FCA- ICAEW Addre88: 2 Vache Mews, Vache Lano Chalfont St Gles Bucks HP8 4 IER October 2018 Section B Disclosure Only comtlete rf the examiner ne￿ to highltght matters of concem (see CC32, I1¥Je￿ndent examination of charity aco)unts'. directions and guidance for examiners). Glve here brief details of any itoms that the exami￿r wlsl*s to dlsclose. NONE IER October 2018