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





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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<br>Investment<br>income||||11,494<br>250||13,399<br>363|
|Total|||||||
|||||25,096||32,622|
|EXPENDITURE ON|||||||
|Charitable|activities||||||
|Other|||||||
|Apiary and storage costs<br>Grants to institutions||||11,748<br>12,269||5,904<br>8,655|
|Venue hire|and events|||1,075<br>7,275||3,016<br>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<br>A~30 0<br>0<br>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<br>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<br>funds||91,960||100,451|
|TOTAL FUNDS||91,960||100,451|





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|for th<br>3.|e Year Ended 30Se tember 2023<br>OTHER TRADING ACTIVITIES|||
|---|---|---|---|
|||30.9.23|30.9.22|
||Merchandise<br>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|



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|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<br>funds||||||
||General fund|||100,451|(8,491)|91,960|
||TOTAL FUNDS|||100,451|~8,491)|91,960|





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||||Incoming|Resources|Movement<br>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<br>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|





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|A current yea<br>as follows:|r 12months<br>and prior year 12|months<br>combined net movement<br>in f|unds, included<br>|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|



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|for the Year Ended 30S|e tember 2023|||
|---|---|---|---|
|||30.9.23|30.9.22|
|INCOME AND ENDOWMENTS||||
|Donations<br>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<br>income||4,899|4,099|
|Member services||6,595|9,300|
|||11,494|13,399|
|Investment<br>income||||
|Deposit account interest||250|363|
|Total incoming<br>resources||25,096|32,622|
|EXPENDITURE||||
|Charitable<br>activities||||
|Sundries||615|372|
|Bank charges||334|390|
|Professional<br>fees||144|673|
|Storage costs||4,165|3,551|
|Apiary running<br>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<br>costs||||
|Independent<br>examiner|fee|350|350|
|Total resources expended||33,587|23,394|
|Net (expenditure)/income||~8,491)|9,228|