2022-08-31-accounts - Sheffield Beekeepers' Association

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Trustees’ Annual Report for the period

From 01/09/2021 Period start date To 31/08/2022 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:* In summary there were 309 members at the meeting date of which 190 are full members, 33 are partner members, 18 country members, 3 junior members & finally 65 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:* Our Winter speakers’ program had a good turn out. We have had some great speakers since returning to the f2f meetings with Clare McGettigan, Pete Sutcliffe and the acclaimed Gerry Collins talk to us about 'hive problems and their solutions'. Few monthly meetings took place via 'zoom' with some very interesting speakers; notably John Canning and Ivor Flatman- with a final and lasting return to f2f meetings in May with the fascinating Peter Lewis talking to us about 'Honey quality' in the venue of the Wesley Hall Community Centre. This venue seems to tick a good few boxes: 'Covid safe' (ie large room; opening windows; flexible seating) a kitchen to provide refreshments and good acoustics and technical facilities. We are conscious that the overall 'ideal' venue is difficult to find but hopefully SBKA is in agreement that the Wesley hall feels very suitable and welcoming for our needs at the moment. Although covid still required consideration, there were still some events this year. These included the Honey Show held at Hector’s House, JG Graves Centre on 21st August combined with a picnic in the woods. The excellent judge Peter Lewis judged our wares & was impressed by some of our displays. Well done to all who participated & were successful.

Training & Exams: a. Beginners’ Course – 40 students were enrolled on the main, 10-session course. b. Regional Courses There were no regional courses held this year. c. Exams Basic assessment took place. Awards: Basic assessment: Rachel Deakin Honey show prizes: Best in Show – Tony Lane with Peach mead Sweet mead – Bronwen White Dry Mead – Tony Lane Best honey cake – Olga Lane Cake of wax – Olga Lane Novice prize – Peter Jackson Activities with schools & the public: a. Hands-on sessions at Ecclesall Woods & Rivelin Valley Allotment. b. Demonstration on oxalic acid vapourisation to treat varroa. Bee breeding: 19 colonies provided to members with local stock Social Events: Xmas Quiz. Apiaries: a. Sawmill Apiary came through the winter very healthy & strong. It continues to be manned by a very enthusiastic & dedicated team. It is a credit to them that their honey is so delicious with the exceptional choice this year of blossom / heather honey mixes. b. Fulwood apiary sadly had to be closed due to the ill health of the host. c. Our Rivelin apiary sadly is in need of a boost. Whilst we took 6 colonies into winter, we lost 2 due to isolation starvation. Donations of 3 colonies have increased number to 7. Despite these setbacks we managed a honey crop of 38kg. The site has been upgraded by the addition of a toilet, repair of the dry-stone wall (thanks to Paul French) & some clearing of rubbish etc. Bulk Purchase Scheme: We have had trouble maintaining stock of equipment as our suppliers have been unable to source stock. Having said that we now have stock of most things we need if

not the usual range or choice. Prices are increasing throughout the year, and we try very hard to keep our prices low for the benefit of members. We do not aim to make a profit, but we do add a small mark up to cover rent, running costs and delivery charges. No one involved is paid or receives any form of discount. Long Term Plans: a. Still exploring ideas to purchase or lease a field for the teaching apiary 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. We are also hopeful that our facilities at the Sawmill apiary can be improved and enlarged. Swarm Collectors: 21 members on team were kept busy collecting plenty of swarms. As usual there were some interesting locations to which our collectors were called, some unreachable or inaccessible within building structures. Helpers: a. Trainers – Jeff Dale, Sharron Henderson, Phil Khorassandjian, Roger Lyons, Robert Jemilianowicz, Bron White b. Apiary teams – Dorothy Birks, Paul Durkin, Sharron Henderson, Roger Lyons, , Peter Minchin, Peter O’Callaghan, Ian Smith, Steve Taylor, Elinor Turner 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. e. Association shop – Roger Lyons & Jeff Dale d. Equipment loan and coordination: Peter Minchin e. Bee breeding programme: Dillon Butters, Neville Dearden & Bronwen White g. Library: Andrzej Kurpiel.

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

Achievements against Para 1.41 objectives set

Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
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 £46,904 (2020/21: £38,187). Resources expended were £34,778 (2020/21: £24,249). The surplus for this year was £12,126 (2020/21: £13,938). *Restricted income* The Association didn’t receive any restricted grant income in 2021/22. *Expenditure* Total expenditure reached £34,778 (2020/21: £24,249). The Association spent £29,311 (2020/21: £19,452) on the charitable activities such as provision of lectures and teaching apiary, and £5,467 (2020/21: £4,797) 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 2022 was £80,072, 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	£82,072
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24

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	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
	Sarah Romanowski	MembershipSecretary
	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
	Sarah Romanowski
	Chair
	12/06/2023
	12/06/2023

Trustees Report and Accounts for the year ended: 31[st] August 2022

FINANCIAL REVIEW

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

On the accounts for the year ended 31 August 2022

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 £46,904 (2020/21: £38,187). Resources expended were £34,778 (2020/21: £24,249). The surplus for this year was £12,126 (2020/21: £13,938).

Restricted income

The Association didn’t receive any restricted grant income in 2021/22.

Expenditure

Total expenditure reached £34,778 (2020/21: £24,249). The Association spent £29,311 (2020/21: £19,452) on the charitable activities such as provision of lectures and teaching apiary, and £5,467 (2020/21: £4,797) 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 2022 was £82,072, 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.

Sheffield Beekeepers' Association (CIO)	Sheffield Beekeepers' Association (CIO)	Sheffield Beekeepers' Association (CIO)	Sheffield Beekeepers' Association (CIO)	Sheffield Beekeepers' Association (CIO)
Statement of Financial Activities
for the year ending 31 August 2022

	Note	Unrestricted Funds	Restricted Funds Total Funds Prior Year 2021 Prior Year 2020		Prior Year 2019	Prior Year 2018
		£	£ £ £ £ £ 13,030 11,450 13,076 13,411 32,677 25,803 31,351 24,486 1,190 927 1,136 2,034 7 7		£	£
*Incoming resources*
Income and endowments from:
Donations andlegacies	3	13,030				14,323
Charitable activities	4	32,677				20,693
Trading andfundraising activit Investments	5 6	1,190 7				2,062

*Total Income*		46,904	0 46,904 38,187 45,563 39,931			37,077
				5,467 4,797 5,348 5,333
*Resources expended*
Expenditure on: Raisingfunds Charitable activities	7 8	5,467 29,311
						5,779
				29,311 19,452 32,628 23,965		16,310
*Total Expenditure*		34,778		34,778 24,249 37,976 29,298		22,089

Net income		12,126				14,988

Transfers between funds						24,401
Net movement in funds		12,126	0 12,126 13,938 7,587 10,633			39,389
			0 71,546 57,608 50,021 39,389 0 83,672 71,546 57,608 50,021
Reconciliationof funds:
Total funds broughtforward		71,546				0
Total funds carriedforward		83,672				39,389

Sheffield Beekeepers Association (CIO)	Sheffield Beekeepers Association (CIO)	Sheffield Beekeepers Association (CIO)	Sheffield Beekeepers Association (CIO)
Balance Sheet as at 31 August 2022

	Unrestricted		Restricted Total Prior yearPrior year Prioryear Funds Funds 2021 2020 2019	Prioryear	Prioryear
	Note	Funds			2018
		£	£ £ £ £ £ - 997 1,130 610 -		£
*Fixed assets:*
Tangible Assets	9	997			-
Total Fixed Assets		997	- 997 1,130 610 -		-
			24,460 19,594 16,113 11,467
*Current assets:*
Stocks	10	24,460			11,468
Debtors	11	3,806	3,806 2,371 1,961 4,387 1,500 55,906 49,531 42,425 35,554 47 24 32 130		1,442
Cash at Bank and in hand	12	54,406			29,262
Prepaid expense	13	47			92
Total Current Assets		82,719	1,500 84,219 71,519 60,531 51,538 1,224 860 3,115 1,176 320 243 418 341		42,265

*Liabilities:*
Creditors fallingdue within	14	1,224			2,508
Prepaid income	15	320			368
Total Current Liabilities		1,544	1,544 1,103 3,533 1,517		2,876

Net Current assets		81,175	1,500 82,675 70,416 56,998 50,021		39,389

Total assets less current liabili		82,172	1,500 83,672 71,546 57,608 50,021		39,389

Creditors: Amounts fallingdue af					-


Net Assets		82,172	1,500 83,672 71,546 57,608 50,021		39,389
			- 82,172 70,046 56,108 46,521 1,500 1,500 1,500 1,500 3,500
*Funds of the Association:*
Unrestricted income funds	16	82,172			37,889
Restricted income fund	17	-			1,500
Total Association Funds		82,172	1,500 83,672 71,546 57,608 50,021		39,389

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

----- Start of picture text -----
Note 3. Analysis of Income - Donations and legacies
Unrestricted Restricted Prior year Prior year Prior year Prior year
Total funds
Analysis funds funds 2021 2020 2019 2018
£ £ £ £ £ £ £
Membership subscriptions 10,224 10,224 9,765 9,613 9,745 8,310
Gift Aid 1,625 1,625 1,288 1,441 1,532 1,295
Donations and gifts 1,181 1,181 27 23 134 218
General grants 2,000 2,000 1,500
Donated goods 370 3,000
Total 13,030 13,030 11,450 13,076 13,411 14,323
----- End of picture text -----

The Gift Aid Claim represents repayment for 182 (2020/21: 143) membership subscriptions made between 01/09/2021 and 31/08/2022 (63% of total membership).

N.Booth, P.Bryan, M.Charlton, E.Crossley, P.Jackson, A.Knight and R.Lyons to kindly support our charity by donating total value of £1,614.00, and of that £450 are goods used by the charity. Thank you to everyone who signed up with Easyfundraising.

Note 4. Analysis of Income – Charitable Activities

Note 4. Analysis of Income – Charitable	Activities
Analysis	Total funds	Prioryear	Prioryear	Prioryear	Prioryear
		2021	2020	2019	2018
	£	£	£	£	£
Annual Bulk Purchase	26,917	19,288	27,287	15,254	14,017
Queen rearing	1,630	4,320	645	3,080	2,600
Beginners’ Course	3,995	2,125	3,419	3,653	3,540
MicroscopyCourse				1,200	225
MicroscopyBulk Purchase				1,174
Basic Assessment				105	210
Practical Sessions				20	45
General HusbandryCourse					40
Educational Sessions					17
Meetings	56
HoneyShow	39
Swarm Collection	40	71
Total	32,677	25,803	31,351	24,486	20,693

Note 5. Analysis of Income - Trading and fundraising activities

----- Start of picture text -----
Note 5. Analysis of Income - Trading and fundraising activities
Prior year Prior year Prior year Prior year
Total funds
Analysis 2021 2020 2019 2018
£ £ £ £ £
Honey Sale 1,190 927 1,079 1,686 1,269
Fundraising Activities (BBQ Event, 204 615
Candle Sale 56 144 178
Total 1,190 927 1,136 2,034 2,062
----- End of picture text -----

Sheffield Beekeepers’ Association sold 246 jars of honey. Over 65% of honey has been sold through the Sawmill Café at JG Graves Woodland Discovery Centre.

Note 6. Analysis of Investment

----- Start of picture text -----
Note 6. Analysis of Investment
Total funds
Analysis
£
Saving Account 7
----- End of picture text -----

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	Prioryear
		2021	2020	2019	2018
	£	£	£	£	£
Membership– capitation	4,952	4,466	4,791	4,761	3,937
Honeyand Candle expenses	124	72	187	220	118
FundraisingActivities(BBQEvent,		26	19	155	104
Accounts Independent Examiner	100	100	100	100	100
AGM	158		108	63	8
Trustee expenses			74	15	24
Depreciation	133	133	68
Donation and donatedgoods					1,398
Office expenses			1		2
Token of Appreciation					89
Total expenditure		4,797	5,348	5,314	5,779
on raising funds	5,467

Note 8. Analysis of Expenditure – Charitable Activities

Note 8. Analysis of Expenditure – Charitable Activities	Note 8. Analysis of Expenditure – Charitable Activities
Analysis	Total funds	Prioryear	Prioryear	Prioryear	Prioryear
		2021	2020	2019	2018
	£	£	£	£	£
Annual Bulk Purchase(CS)	23,195	14,689	26,539	15,246	12,921
ApiarySupplies and Maintenance	723	272	2,390	2,623	406
MicroscopyBulk Purchase		-	-	1,878	-
Beginners’ Course	1,838	609	1,281	1,213	1,439
EFB/SWM		180	1,338
Asian Hornet	7
Educational Supplies and Maintenance	110	-	24	659	70
MicroscopyCourse		-	-	621	64
Meetings	664
Speakers	173	100	248	533	285
HoneyShow	811	-	-	342	424
Library		32	-	274	12
Study groups -Modules	150	-	-	192	120
Basic Assessment		44	-	181	331
Web/IT	192	331	269	147	83
SheffieldQueen Rearing	1,449	3,173	539
General Husbandry/Bee health/Bee		-	-	59	76
Swarm Collection		21
Total expenditure	29,311	19,452	32,628	23,968	16,231
on charitable activities

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 £19.

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 Microscopy course for the 2022/23 year.

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 2022 the value of the HQ Fund was £79,172.

Note 18 Analysis of restricted fund

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

SBKA Treasurer

Robert Jemilianowicz

Trustees Report and Accounts for the year ended: 31[st] August 2022 FINANCIAL REVIEW

Independent Examiner’s report on the accounts

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

On the accounts for the year ended 31 August 2022

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

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
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

26.10.22

87 Cowlishaw Road

Sheffield S11 8XG