OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-09-30-accounts

Page
Report ofthe Trustees I to2
Independent
Examiner's		 Report
Statement ofFinancial Activities
Balance Sheet
Notes to the Financial Statements 6to 10
Detailed Statement ofFinancial Activities

ndon eekee iation Cl Independent ¢x*min¢r's rq)ort to the trustee5 of LoJdoo Beekeepers, Associstion CIO I report to the clwity trust¢es on my examination of the accounts of the London BeekecWS' Association CIO., , Tr,ust) for the year ended 30 September 2023. .' liesponsibijities and basis of report A8 the charity trustees of the Trust YQU are rasy)nsible for the preparation of the accounts in a¢cordaace wièi.". tremwits of the Charities Act 2011 Ace). . I report in respert of my examination of the Tn￿S accounts L2rrked out under section 145 of tbe Ad and in earryiiig rny examination I have followed all applic8ble Directions giveJ by the Cliotity CollLD]i&sion under section 145(5Xb) the ACL -. I.have completed'my.exMminatiotr I rnnfirni that llo material ttotters..bave come to my attention in connection with exaniir￿tion givitig me cause to beli¢v¢ that in any A￿terIal accountiag records were not kept in respect of the Trust as tequired by wtion 130 of the Act or the accounts do not accord with those records. or ' the accounts do not comply vlith the applicable Tequirements concerning the forn and content of aGcounts s out io the Charitses (Accounts and Reports) RegulatioTr$ 2008 other than any Tequsrement that the accounts .a true and fair viéw which is not & matter considered as pprt of 8n independent examinatio I ry)nftrm that th'ere are other matters to whicb your attention should be dravm to etthle a proper und•3tandi the accounts to bB reacheiL Isa Kwok Isa Kwok Flatc. 161F Block 3 Slte 4 Polm Manstp Kowloon Hong Kon8

30.9.23 30.9.22
Unrestricted Total funds
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies 13,352 18,860
Other trading activities
Investment
income		 11,494
250		 13,399
363
Total
25,096 32,622
EXPENDITURE ON
Charitable activities
Other
Apiary and storage costs
Grants to institutions		 11,748
12,269		 5,904
8,655
Venue hire and events 1,075
7,275		 3,016
2,619
Other
1,220 3,200
Total
33,587 23,394
NET INCOME/(EXPENDITURE) (8,491) 9,228
RECONCILIATION OF FUNDS
Total funds brought forward 100,451 91,223
TOTAL FUNDS CARRIED FORWARD 91,960 100,451
Balance Sheet
A~30 0
0
2023
30.9.23 30.9.22
Uru'estricted Total funds
fund
Notes
FIXEDASSETS
Tangible assets 800 1,670
CURRENT ASSETS
Cash in hand 92,298 101,240
CREDITORS
Amounts
falling due within one year		 (1,138) (2,459)
NET CURRENT ASSETS 91,160 98,781
TOTAL ASSETSLESSCURRENT
LIABILITIES 91,960 100,451
NET ASSETS 91,960 100,451
FUNDS
Unrestricted
funds		 91,960 100,451
TOTAL FUNDS 91,960 100,451

for th
3.		 e Year Ended 30Se tember 2023
OTHER TRADING ACTIVITIES
30.9.23 30.9.22
Merchandise
income		 4,899 4,099
Member services 6,595 9,300
11494 13,399
4. INVESTMENT INCOME
30.9.23 30.9.22
Deposit account interest 250 363

COMPAR ATIVKS FOR THK STATEMENT OF FINANCIAL AC TIVITIES
Unrestncted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies 18,860
Other trading activities 13,399
Investment income 363
Total 32,622
EXPENDITURE ON
Charitable activities
Other 5,904
Apiary and storage costs 8,655
Grants to institutions 3,016
Venue hire and events 2,619
Other 3,200
Total 23,394
NET INCOME/(EXPENDITURE) 9,228
6. COMPARATIVKS FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued COMPARATIVKS FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued COMPARATIVKS FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued COMPARATIVKS FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued COMPARATIVKS FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued
Unrestricted
fund
RECONCILIATION OFFUNDS
Total funds brought forward 91,223
TOTAL FUNDS CARRIED FORWARD 100,451
7. TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At 1 October 2022 and 30September 2023 11,423
DEPRECIATION
At 1 October 2022 9,753
Charge for year 870
At 30September 2023 10,623
NET BOOK VALUE
At 30 September 2023 800
At 30 September 2022 1,670
CRKDITORSt AMOUNTS FALLING DUE WITHIN ONK YEAR
30.9.23 30.9.22
Other creditors 1,138 2,459
9. MOVEMENT IN FUNDS
Net movement
At 1.10.22 in funds At 30.9.23
I
Unrestricted
funds
General fund 100,451 (8,491) 91,960
TOTAL FUNDS 100,451 ~8,491) 91,960

Incoming Resources Movement
in
resources expended funds
Unrestricted funds
General fund 25,096 (33,587) (8,491)
TOTAL FUNDS 25,096 ~33,587) ~8,491)
Comparatives for movement in funds
Net movement
At 1.10.21 in funds At 30.9.22
Unrestricted Funds
General fund 91,223 9,228 100,451
TOTAL FUNDS 91,223 9,228 100,451
Incoming Resources Movement
in
resources expended funds
Unrestricted funds
General fund 32,622 (23,394) 9,228
TOTAL FUNDS 32,622 ~23,394) 9,228
Net movement
At 1.10.21 in funds At 30.9.23
Unrestricted funds
General fund 91,223 737 91,960
TOTAL FUNDS 91,223 737 91,960

A current yea
as follows:		 r 12months
and prior year 12		 months
combined net movement
in f		 unds, included
 in the abov e ar
Incoming Resources Movement in
resources expended funds
Unrestricted funds
General fund 57,718 (56,981) 737
TOTAL FUNDS 57,718 (56,981) 737

for the Year Ended 30S e tember 2023
30.9.23 30.9.22
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 5,248 9,695
Subscriptions 5,006 5,276
3rd party subscriptions collected 3,098 3,889
13,352 18,860
Other trading activities
Merchandise
income		 4,899 4,099
Member services 6,595 9,300
11,494 13,399
Investment
income
Deposit account interest 250 363
Total incoming
resources		 25,096 32,622
EXPENDITURE
Charitable
activities
Sundries 615 372
Bank charges 334 390
Professional
fees		 144 673
Storage costs 4,165 3,551
Apiary running
costs		 8,104 5,104
Speaker fees 224 580
Venue hiring 5,764 2,219
3rd party subscriptions paid 3,098 3,889
Course costs 852 364
Show costs 515 36
Website and I.T. 465
Member training 7,012
Grants to institutions 1,075 3,016
32,367 20,194
Other
Depreciation oftangible fixed assets 870 2,850
Support costs
Governance
costs
Independent
examiner		 fee 350 350
Total resources expended 33,587 23,394
Net (expenditure)/income ~8,491) 9,228