2021-08-31-accounts

Trustees’ Annual Report for the period

From 01/09/2020 Period start date To 31/08/2021 Period end date

Charity name: Sheffield Beekeepers' Association

Charity registration number: 1174443

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The objects of the Association are: a) To promote, support and further the craft of amateur Beekeeping, b) To raise awareness and educate the general public about the importance of bees and beekeeping to the environment.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Sheffield Beekeepers' Association is open to all beekeepers and people interested in bees and beekeeping in Sheffield and surrounding areas. By working with our own experienced beekeepers and guest experts the Association undertook the wide range of bee and beekeeping related activities, as well as beekeeping education projects including: - teaching apiary - the place where the colonies of honey bees are kept and participants can have practical sessions led by the experienced beekeepers; - provision of a forum for members to meet, discuss and learn about beekeeping; - provision of lectures on the monthly basis with talks by experienced beekeepers, presentations, question and answer sessions; - provision of workshops for novices, beginners and experienced beekeepers alike, including how to manage bees and how to produce honey and allied products; - provision of advice on beekeeping issues via the email or phone; - provision of an annual open Honey Show - the event to celebrate the end of the beekeeping season by showing beekeepers' hive products and compete for prizes.

		Association aims to educate the public of the importance of bees in the environment and the value of bees to agriculture in their role as pollinators, by: - providing educational visits to schools/organisations to complement the study of bees; - attending local shows and provide displays on all aspects of beekeeping; - holding an annual open Honey Show - the event to celebrate the end of the beekeeping season by showing beekeepers' hive products and compete for prizes; - providing a taster session - a practical session by the hive, where participants can learn the introductory information about the craft of beekeeping, run by volunteer beekeepers; - providing Association's news by an e-mail to subscribers; - running the Association's website with the information and news related to beekeeping and Association itself; - providing the swarm collection service to the public to offer the humanely option of dealing with swarms/feral colonies of bees compering to pest control option. Projects and activities are publicised through website, newsletter and local businesses.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees are aware of the Charity Commission’s public benefit guidance and have taken it into account when exercising any powers or duties to which the guidance is relevant.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers

Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Membership: SBKA continues to be buoyant regarding its membership figures. We had 54 new members that joined us. We have a total of 280 active members of which 210 are full members, 23 are partner members, 10 country members, 2 junior members & finally 35 local members. The aim of membership secretary is to be organised in the processing of membership applications and renewals, fully optimising the ER2 data programme. Events: Elinor Turner took over this role in November 2020 whilst we were still in the midst of the pandemic. Whilst some lockdown restrictions had been lifted, there were still significant restrictions on gatherings of people face to face. As a consequence, monthly meetings had not resumed at the Nether Edge club. To that end, social events were completely curtailed, and for the entire year, monthly meetings were conducted via ‘zoom’. We have had some very notable speakers giving us presentations at these meetings; Margaret Murdin; Bill Cadmore; Neville Dearden; Sheffield’s own Bronwen White and Phil Khorassandjian to name but a few. We hope to return to more face-to-face meetings and social events as the Covid situation allows. Sarah Romanowski and Elinor have made some progress in establishing a ‘Beginners group’ and possibly a Mentoring system with a view to supporting the transition from a complete novice Beekeeper to a more confident and independently competent one. Training & Exams: a. Beginners’ Course – 30 students were enrolled on the main, 10-session course. This is a far lower number than previous years but quite remarkable nevertheless given the pandemic. All of the 2021 course was by Zoom (as was the major part of the 2020 course). We hope to restore the face to face teaching sessions in 2022 if a

suitable venue can be secured that affords social distancing, ventilation and space for over 100 students – since we promised all those who attended by Zoom only that they could also attend the face to face sessions when they were restored. Some students attended a hands on practical session at the Rivelin Apiary on a wet Sunday (and enjoyed it!) but very little face to face sessions have taken place – all due to Covid of course. b. Regional Courses There were no regional courses held in the last year. c. Exams 4 Basic Assessments with 1 pass & 2 credits and 1 distinction d. Module Exams None taken in March but 2 candidates booked for the November exams. Activities with schools & the public: a. There were no school visits. Procurement: It has been another strange year with only limited contact between members. Most members have been respectful of others personal space when collecting their orders and for that we thank you. We try to offer variety and make a small profit for the benefit of the association and the shop is now open to other local associations. Roger Lyons has made himself available for members to collect most days and we are grateful to him for the use of his time but it is likely that in the future we will try and limit collections to limited days and times as he also has a private life. We will advertise these when a decision has been made We have maintained our stock of essential equipment by using alternative suppliers and made use of additional storage space at Manor Oaks Farm to enable us to buy in larger quantities for the benefit of members. We have been able to source most of our normal stocks but there have been shortages and unfortunately waiting periods have been longer than we would have liked particularly of imported items as the haulier problem has also had an effect on supply. We have tried to keep members informed and have offered temporary equipment loans or alternatives where necessary. This year we decided to breed all our Queens and Colonies in Sheffield and with the help of a small number of members managed to provide all that we needed and

I would like to thank those who provided them for their dedication and support. Unfortunately, the store at Manor Oaks is unlikely to be available in the future and also the long-term use of the Garage on Kingfield Road is in doubt. We are therefore desperately seeking an alternative store in the near vicinity. Without an alternative store we will not be able to offer such a varied range. Bee breeding: 19 colonies provided to members with local stock. Social Events: The Covid -19 restrictions once again stymied us, with no social events held. Apiaries: a. Sawmill Apiary came through the winter healthy and strong, managed by a dedicated and enthusiastic team. Normally, it is invaluable in providing hands on training on Sunday mornings and to our beginners’ course participants, but sadly, because of Covid-19 this didn’t happen. b. We continued with our presence at Fulwood apiary,established few years ago, benefiting from one volunteer who has taken on the role of apiary manager. c. Our Rivelin apiary sadly is in need of a boost. Whilst we took 8 colonies into winter, we lost two to isolation starvation and currently have six. Because of heavy Nosema infections we were unable to contribute to our bee breeding programme, and additionally, the weakened colonies were unable to contribute a honey crop. On a positive note, the site was cleared of some rubbish and the dry-stone walling skills of Paul French were evident in the boundary wall to the rear of the decking. Long Term Plans: a. Still exploring ideas to purchase or lease a field. b. Our plans for decking out the Sawmill apiary have been delayed due to matters outside our control, but we are hopeful that this will still go ahead. c. The council plan improvements to the Sawmill site. We are hopeful that our facilities at the Sawmill apiary will be improved and enlarged as part of this.

Sponsorship: None sought, none received. Swarm Collectors: 18 members are registered on eR2 and were kept busy collecting swarms, though less than last year. As usual there were some interesting locations to which our collectors were called, some of which were unreachable or inaccessible within building structures. One interesting, successful collection, was made at the Northern General Hospital where our Chairs’ climbing experience came into play. Assisted by a roped access team, he abseiled down one side of the Clock Tower building to collect a swarm that had been in place for several days, evidenced by the wax comb they’d built. Manipulating a nuc at height was certainly challenging! Helpers: a. Trainers – Bron White, John Shaw, Marion Watson, Robert Jemilianowicz, Jeff Dale, Roger Lyons, Sharron Henderson, Phil Khorassandjian, Steven Cooper b. Apiary teams – Ian Smith, Roger Lyons, Sharron Henderson, Dorothy Birks, Paul Durkin, Pete O'Callaghan, Bronwen White, Steve Taylor, Elinor Turner, Phil Khorassandjian c. All of the many Rivelin apiary volunteers. Especial thanks to regular helpers, Paul French, Pete O' Callaghan, Paul Durkin, Peter Minchin, Roger Lyons, Elinor Turner, Sarah Romanowski. d. Trustees for their diligence and devotion e. Equipment loan and coordination: Ian Smith, Roger Lyons, Peter Minchin f. Bee breeding programme: Bronwen White, g. Library: Andrzej Kurpiel.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41

Investment performance Para 1.41 against objectives Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	Unrestricted income The results for the year and financial position are set out in the Statement of Financial Activities and the Balance Sheet. Total incoming resources £38,187 (2019/20: £43,563). Resources expended were £24,249 (2019/20: £33,976). The surplus for this year was £13,938 (2019/20: £9,587). Restricted income The Association didn’t receive any restricted grant income in 2020/21. Expenditure Total expenditure reached £24,249 (2019/20: £37,976). The Association spent £19,452 (2019/20:£32,628) on the charitable activities such as provision of lectures and teaching apiary, and £4,797 (2019/20: £5,348) on raising funds such as membership capitation payments. The Association made good progress in achieving the goals for the year despite the global pandemic.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Trustees have considered the reserves required, with reference to the guidance published by the Charity Commission. The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to the Association’s risk register, its obligations and ensure that support and governance costs are covered. The balance held as unrestricted funds at 31 August 2021 was £70,046, which is regarded as free reserves. The Committee agreed that the most appropriate level of reserves should be kept at the level of £3,000. The current level of reserves is therefore higher than is needed and the trustees agreed that excess of free reserves will be transferred to designated fund – HQ Fund. The trustees consider this fund to be primarily an investment fund held to generate income and aim to ensure the stability of the set charitable objectives of the association.
Amount of reserves held	Para 1.22	£70,046
Reasons for holding zero reserves	Para 1.22

Details of fund materially in Para 1.24 deficit Explanation of any Para 1.23 uncertainties about the charity continuing as a going concern

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	The organisation provides goods and services directly as part of the charity's objects: - The organisation charges the membership fee on the behalf of the British Beekeepers Association (BBKA) as a registered charity: England and Wales no 1185343., - The organisation charges fees for places on courses, -The organisation provides a Bulk Purchase Scheme for members where organisation gets a discount for bulk purchasing beekeeping equipment from a suppliers, and sell them to the organisation members at a reduced price comparing to the RRP. -The organisation sells a beekeeping products to the public within the small-scale trading exemption, - The organisation sells donated beekeeping related goods.
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	CIO Association Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointment of charity trustees 1. Elected charity trustees: (a) At the first annual general meeting of the members of the Association all the elected charity trustees shall retire from office; (b) At every subsequent annual general meeting of the members of the Association, one-half of the elected charity trustees shall retire from office. If the number of elected charity trustees is not two or a multiple of two, then the number nearest to one-half shall retire from office, but if there is only one charity trustee, they shall retire; (c) The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. If any trustees were last appointed or reappointed on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot; (d) Vacancies so arising may be filled by the decision of the members at the annual general meeting; any vacancies not filled at the annual general meeting may be filled as provided in sub-clause (e) of this clause; (e) The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with clause 15 (Retirement and removal of charity trustees), or as an additional charity trustee, provided that the limit specified in clause 12(3) on the number of charity trustees would not as a result be exceeded; (f) A person so appointed by the members of the Association shall retire in accordance with the provisions of sub- clauses (b) and (c) of this clause. A person so appointed by the charity trustees shall retire at the conclusion of the annual general meeting next following the date of his appointment, and shall not

be counted for the purpose of determining which of the charity trustees is to retire by rotation at that meeting. (g) One of the places on the Board of Trustees shall be reserved for a novice member (less than one year’s membership) of the Association. 2. Reappointment of charity trustees: Any person who retires as a charity trustee by rotation or by giving notice to the Association is eligible for reappointment.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	New committee members are presented with the SBKA Trustee induction pack based on the Charity Commission Guidance.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	Under umbrella of The British Beekeepers Association (BBKA) a registered charity: England and Wales no. 1185343.
Relationship with any related parties	Para 1.51	Partnership with British Beekeepers Association and other Beekeepers' Associations to deliver training courses for novices, beginners and experienced beekeepers alike.
Other

Reference and Administrative details

Charity name	Sheffeld Beekeepers' Association
Other name the charity uses	Sheffield BKA SBKA
Registered charity number	1174443
Charity’s principal address	109 Carr Road, Walkley, Sheffield, S6 2WY

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Jeff Dale	Procurement Officer
	Paul Durkin	Chair
	Robert Jemilianowicz	Treasurer
	Phil Khorassandjian	Education Officer
	Helene Pigott	Examinations Officer
	Sarah Romanowski	Membership Secretary
	Elinor Turner	Events Officer

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date	Paul Durkin
	Paul Durkin
	Chair
	01/11/2021
	01/11/2021

Trustees Report and Accounts for the year ended: 31[st] August 2021 FINANCIAL REVIEW

Independent Examiner’s report on the accounts Report to the Trustees/ members of Sheffield Bee Keepers’ Association (CIO)

Overview

Unrestricted income

The results for the year and financial position are set out in the Statement of Financial Activities and the Balance Sheet. Total incoming resources £38,187 (2019/20: £43,563). Resources expended were £24,249 (2019/20: £33,976). The surplus for this year was £13,938 (2019/20: £9,587).

Restricted income

The Association didn’t receive any restricted grant income in 2020/21.

Expenditure

Total expenditure reached £24,249 (2019/20: £37,976). The Association spent £19,452 (2019/20: £32,628) on the charitable activities such as provision of lectures and teaching apiary, and £4,797 (2019/20: £5,348) on raising funds such as membership capitation payments The Association made good progress in achieving the goals for the year despite the global pandemic.

Going concern

The Trustees have reviewed the SBKA’s financial position and consequently believe there are sufficient resources to manage any foreseeable operational or financial risks. The Trustees therefore consider that there is a reasonable expectation that SBKA has adequate resources to continue in operational existence for the foreseeable future.

For this reason, the Trustees are happy to adopt the ‘going concern’ basis of accounting in preparing the accounts.

Reserves Policy

The Trustees have considered the reserves required, with reference to the guidance published by the Charity Commission. The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to the Association’s risk register, its obligations and ensure that support and governance costs are covered

The balance held as unrestricted funds at 31 August 2021 was £70,046, which is regarded as free reserves. The Committee agreed that the most appropriate level of reserves should be kept at the level of £3,000.

The current level of reserves is therefore higher than is needed and the trustees agreed that excess of free reserves will be transferred to designated fund – HQ Fund. The trustees consider this fund to be primarily an investment fund held to generate income and aim to ensure the stability of the set charitable objectives of the association.

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Sheffield Beekeepers' Association (CIO)
Statement of Financial Activities
for the year ending 31 August 2021
Prior Prior Prior
Unrestricted Restricted
Total Funds Year Year Year
Funds Funds
Note 2020 2019 2018
£ £ £ £ £ £
Incoming resources
Income and endowments from:
Donations and legacies 3 11,450 11,450 13,076 13,411 14,323
Charitable activities 4 25,803 25,803 31,351 24,486 20,693
Trading and fundraising activities 5 927 927 1,136 2,034 2,062
Investments 6 7 7
Total Income 38,187 0 38,187 45,563 39,931 37,077
Resources expended
Expenditure on:
Raising funds 7 4,797 4,797 5,348 5,333 5,779
Charitable activities 8 19,452 19,452 32,628 23,965 16,310
Total Expenditure 24,249 24,249 37,976 29,298 22,089
Net income 13,938 0 13,938 7,587 10,633 14,988
Transfers between funds 24,401
Net movement in funds 13,938 0 13,938 7,587 10,633 39,389
Reconciliation of funds:
Total funds brought forward 57,608 0 57,608 50,021 39,389 0
Total funds carried forward 71,546 0 71,546 57,608 50,021 39,389
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Sheffield Beekeepers Association (CIO)
Balance Sheet as at 31 August 2021
Unrestricted Restricted Total Prior year Prior year Prior year
Note Funds Funds Funds 2020 2019 2018
£ £ £ £ £ £
Fixed assets:
Tangible Assets 9 1,130 - 1,130 610 - -
Total Fixed Assets 1,130 - 1,130 610 - -
Current assets:
Stocks 10 19,594 19,594 16,113 11,467 11,468
Debtors 11 2,371 2,371 1,961 4,387 1,442
Cash at Bank and in hand 12 48,031 1,500 49,531 42,425 35,554 29,262
Prepaid expense 13 24 24 32 130 92
Total Current Assets 70,019 1,500 71,519 60,531 51,538 42,265
Liabilities:
Creditors falling due within one year 14 860 860 3,115 1,176 2,508
Prepaid income 15 243 243 418 341 368
Total Current Liabilities 1,103 1,103 3,533 1,517 2,876
Net Current assets 68,916 1,500 70,416 56,998 50,021 39,389
Total assets less current liabilities 70,046 1,500 71,546 57,608 50,021 39,389
-
Creditors: Amounts falling due after
more than one year
Net Assets 70,046 1,500 71,546 57,608 50,021 39,389
Funds of the Association:
Unrestricted income funds 16 70,046 - 70,046 56,108 46,521 37,889
Restricted income fund 17 - 1,500 1,500 1,500 3,500 1,500
Total Association Funds 70,046 1,500 71,546 57,608 50,021 39,389
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Approved by the trustees on and signed on their behalf by:

PAUL DURKIN CHAIR of TRUSTEES

Notes to the accounts

Note 1. Accounting policies

This financial statement has been prepared with regard to Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective 1 January 2015).

Note 2. Related party transactions and trustees’ expenses and remuneration

The Trustees all give their time and expertise freely without any form of remuneration or other benefit in cash or kind. Expenses paid to the trustees in the year totalled £0.00.

Note 3. Analysis of Income - Donations and legacies

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Note 3. Analysis of Income - Donations and legacies
Unrestricted Restricted Prior year Prior year Prior year
Total funds
Analysis funds funds 2020 2019 2018
£ £ £ £ £ £
Membership subscriptions 9,765 9,765 9,613 9,745 8,310
Gift Aid 1,288 1,288 1,441 1,532 1,295
Donations and gifts 27 27 23 134 218
General grants 0 2,000 2,000 1,500
Donated goods 370 3,000
Total 11,450 0 11,450 13,076 13,411 14,323
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The Gift Aid Claim represents repayment for 143 (2019/20: 163) membership subscriptions made between 01/09/2020 and 31/08/2021.

J. Housden, S. Soady and K. Williamson to kindly support our charity by donating goods to the value of £466.00, and of that £370 were sold and is included in the Donated goods and goods to the value of £96 are used by the charity.

Note 4. Analysis of Income – Charitable Activities

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Note 4. Analysis of Income – Charitable Activities
Prior year Prior year Prior year
Total funds
Analysis 2020 2019 2018
£ £ £ £
Annual Bulk Purchase 19,288 27,287 15,254 14,017
Queen rearing 4,320 645 3,080 2,600
Beginners’ Course 2,125 3,419 3,653 3,540
Microscopy Course - - 1,200 225
Microscopy Bulk Purchase - - 1,174 -
Basic Assessment - - 105 210
Practical Sessions - - 20 45
General Husbandry Course - - - 40
Educational Sessions - - - 17
Swarm Collection 71
Total 25,803 31,351 24,486 20,693
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Note 5. Analysis of Income - Trading and fundraising activities

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Note 5. Analysis of Income - Trading and fundraising activities
Prior year Prior year Prior year
Total funds
Analysis 2020 2019 2018
£ £ £ £
Honey Sale 927 1,079 1,686 1,269
Fundraising Activities (BBQ Event, 204 615
Candle Sale 56 144 178
Total 927 1,136 2,034 2,062
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Sheffield Beekeepers’ Association is an official supplier of honey to Sheffield City Council/JG Graves Woodland Discovery Centre. Over 47% of honey has been sold through the Centre.

Note 6. Analysis of Investment

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Note 6. Analysis of Investment
Total funds
Analysis
£
Saving Account 7
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A business saving account opened with The Co-operative Bank to deposit surplus cash whilst earning interest.

Note 7. Analysis of Expenditure – Raising Funds

Note 7. Analysis of Expenditure – RaisingFunds	Note 7. Analysis of Expenditure – RaisingFunds
Analysis	Total funds	Prioryear	Prioryear	Prioryear
		2020	2019	2018
	£	£	£	£
Membership– capitation	4,466	4,791	4,761	3,937
Honeyand Candle expenses	72	187	220	118
FundraisingActivities(BBQEvent,	26	19	155	104
Accounts Independent Examiner	100	100	100	100
AGM	-	108	63	8
Trustee expenses	-	74	15	24
Depreciation	133	68	-	-
Donation and donatedgoods	-	-	-	1,398
Office expenses	-	1	-	2
Token of Appreciation	-	-	-	89
Total expenditure		5,348	5,314	5,779
on raising funds	4,797

Note 8. Analysis of Expenditure – Charitable Activities

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Note 8. Analysis of Expenditure – Charitable Activities
Prior year Prior year Prior year
Total funds
Analysis 2020 2019 2018
£ £ £ £
Annual Bulk Purchase (CS) 14,689 26,539 15,246 12,921
Apiary Supplies and Maintenance 272 2,390 2,623 406
Microscopy Bulk Purchase - - 1,878 -
Beginners’ Course 609 1,281 1,213 1,439
EFB/SWM 180 1,338
Educational Supplies and - 24 659 70
Microscopy Course - - 621 64
Speakers 100 248 533 285
Honey Show - - 342 424
Library 32 - 274 12
Module Assessments - - 192 120
Basic Assessment 44 - 181 331
Web/IT 331 269 147 83
Sheffield Queen Rearing 3,173 539
General Husbandry/Bee health/ - - 59 76
Swarm Collection 21
Total expenditure
19,452 32,628 23,968 16,231
on charitable activities
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Note 9. Independent examiner remuneration

The independent examiner’s remuneration constituted an examination fee of £100.00.

Note 10. Tangible Assets

Under the new structure of CIO charity, the Association adapted a new Fixed Asset Policy. This states a capitalisation limit of over £500.00 for items of equipment. Attractive and Portable Items of equipment that fall below the capitalisation limit of £500.00 are recorded on the Equipment Inventory (e.g. single digital camera purchased for £100.00).

Note 11. Stocks

Stocks held for sale are measured at the lower of the cost and net realisable value of the separate items of stock or groups of similar items.

Note 12. Debtors

Debtors include amounts owed to the Association for the provision of goods and services. Debtors are measured at their recoverable amounts.

Note 13. Cash at bank and in hand

Cash at bank includes restricted funds of £1,500.00 from JG Graves Charitable Trust.

Note 14. Prepaid expense

Prepaid expenses consist mainly of the Domain renewal till February 2026 for remaining five years in value of £24.00.

Note 15 Creditors falling due within one year

Liabilities are amounts due to creditors and are measured at their settlement amount.

Note 16 Prepaid income

Prepaid income consists of prepaid membership subscription for the 2021/22 year as well as course fees.

Note 17 Analysis of charitable funds

The Association funds consist the unrestricted fund that is for use at the discretion of the Trustees in furtherance of the general charitable objectives. Within the unrestricted funds the designated fund – HQ Fund was established by the Trustees to provide resource for SBKA head quarters. As of 31 August 2021 the value of the HQ Fund was £67,046.

Note 18 Analysis of restricted fund

The Restricted fund contains the remaining grant of £1,500 from JG Graves Charitable Trust 2018.

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SBKA Treasurer

Robert Jemilianowicz

Trustees Report and Accounts for the year ended: 31[st] August 2021

FINANCIAL REVIEW

Independent Examiner’s report on the accounts

Report to the Trustees/ members of Sheffield Bee Keepers’ Association (CIO)

On the accounts for the year ended 31 August 2021

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

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 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in, any material respect, the requirements:

• to keep accounting records in accordance with section 130 of the Charities Act; and

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Signed Joanne Gleig ACA 5.11.21

87 Cowlishaw Road, Sheffield S11 8XG