Trustees’ Annual Report for the period
From 01/09/2022 Period start date To 31/08/2023 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 46 new members that joined us. This was the same as the previous year. We have a total of 346 active members of which 284 are full members, 34 are partner members, 18 country members, 3 junior members & finally 82 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: The Events year begins with the AGM in November which was well attended and the honey tasting session went down well. The next social event on the calendar was the Christmas meeting/do where we had a buffet, a quiz and a socialise and although there was not a huge turn-out, those that attended agreed they had enjoyed it and possibly learned a bit of trivia in the process. Over the following months we had many and varied speakers ranging from our ‘home grown’ members to those coming from further afield. Our member speakers included Dillon Butters, Bron White and Dave Wagstaff who spoke about pro action rather than reaction, local queen rearing and bee farming amongst other things in their presentations. A big thank you to them all. Speakers who came from afar included Keith Bartlem (thermoregulation of bees), Shirley Bond (wax preparation), Gerry Collins (honey preparation for showing) and Jane Medwell (hive hygiene and Bailey comb change). Thanks also to them; particularly to Shirley and Richard Bond who battled through a notable snow storm. Another big thank you goes to Bec and Mark for their almost single-handed ‘show and tell’ session at the June meeting. |
The other notable social event was the honey show in August (again, ET in absentia) which was orchestrated beautifully by a collection of people and judged by Dave Shannon from Doncaster BKA. The weather behaved itself, there were an amazing number and diversity of entries, and a good time was had by all, especially Mr Shannon. Thanks to all involved in the planning and execution of it. We have had all our meeting in the Wesley Hall in Crookes, which is still, we believe, a great venue in terms of size, geographic accessibility and parking. We are aware it isn’t perfect but it does offer a central site, large enough to cope with the new ventures of the association (beginners’ group, library & coffee bar), disabled access, very affordable & welcoming. It has been good to see the continuation of the ‘beginners’ session’ from 7.00-7.30 before the monthly meeting and another thanks to those experienced Beekeepers who put themselves forward to answer their questions. Training & Exams: Education Sub-committee was set up in the summer. Chair: Chris Chapple. Members: Sarah Romanowski, Bronwen White, Bec Kay, Carolyn Clark, Mark Bleay. The remit of the sub-committee is to act as a forum for the discussion of educational activities within SBKA, and this committee would report back to the Board of Trustees of SBKA a. Beginners’ Course - This was held in the Spring at Sycamore Suite, Graves Woodland Discovery Centre. The format followed that of past years with 7 theory sessions (weekly), a practical training session at an association / trainer’s apiary & a honey extraction workshop. The numbers were reduced from past years due to new regulations regarding Health & Safety, with 32 delegates. This in many ways was beneficial, with more room for everyone & easier for opportunities to chat with other new enthusiasts. We made a comfortable financial margin. As we represented a new board, we took the opportunity to provide some new speakers to the course, which was very positive. The curriculum was changed
slightly & this is of course something we will review moving forwards. The feedback we had was very positive & encouraging. A big thank you to all the speakers & volunteers which helped to make the course the success it was. It is a great honour to be part of the organising team for this course; witnessing the natural enthusiasm amongst beginners for beekeeping & having the opportunity to chat about a fabulous craft is really inspiring. b. BBKA Basic Assessment - 4 members took part in this practical assessment in mid-July. All candidates were successful. SBKA will be actively endorsing taking this exam with the necessary support in training. c. BBKA Modular Learning & Exams - 3 systems for studying the modules are currently being promoted for the studying of modules. No one has the same learning style so we are happy to support these opportunities. d. Bee Health Day - held on an evening session in April. We had support from training microscopists which was good to see. It could have been better attended, the reasons which we will review for next year. e. The upgrade to Rivelin Apiary - The use of an association apiary to training is essential for the learning & development of member beekeepers. The upgrade of this apiary is therefore a cornerstone to our training ambitions within the association. Awards: Honorary Members: Ian Smith, Roger Lyons, Bron White. Basic assessment: Lee Hutchinson, Sarah Romanowski, Christine Turney, Julia Walsh. Module exams: Module 1 – Carolyn Clark Module 2 – Sarah Romanowski Module 3 – Sarah Romanowski. Honey show prizes: Best in Show – Tony Lane with Medium honey Sweet mead – Bronwen White Dry Mead – Tony Lane Best honey cake – Sharron Henderson
Cake of wax – Olga Lane Novice prize – Bec Kay All round winner – Ruth Cheshire 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. Rivelin Apiary - we have a new enthusiastic & energised team leading the reinvigoration of this apiary. The new apiary manager is Savitri Boon. Bulk Purchase Scheme: We have had another good year as supplies are becoming easier to get hold off following the shortages over the past few years. We took the decision to hire half a container space at the sawmill to use as our shop for day-to-day items, and to buy a container to store the excess. To benefit from the discount’s we receive we need to buy in bulk and need space to store it. We have consequently bought a 20ft container which is sited at Valleyside Garden Centre in a locked compound and we have negotiated a minimal rental for the space. This will give us room to buy when prices are favourable. Both containers are currently being insulated by Chis Dalton, one of our members, to allow storage of temperature sensitive products and reduce condensation. Long Term Plans: a.Still exploring ideas to purchase or lease a field for the teaching apiary b.Develop a working party to help the association best understand & prepare for the threat of the Asian Hornet. Dillon Butters has offered to co-ordinate the initiative in SBKA.
c.We have a new enthusiastic & energised team leading the reinvigoration of Rivelin apiary and budget for future developments has been secured at the committee meeting in October d. Development of shop storage capacity: purchase of a near-new 20 foot storage container to be housed in a secure sighting at Valleyside Garden Centre, Manchester Road. Additional loan of further half of container at Graves Woodland Discovery Centre which is currently being insulated. 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. Library: Index Card System - There is now a new system for recording the borrowing of books from the library which utilises an Index Card approach. Catalogue - Ultimately it is hoped that the full catalogue will be made available for perusal on the SBKA website but at present we are some way off updating the system to that level of efficiency. Donations of books - In addition to books purchased, the library has benefited from some very generous donations. In particular, we thank and acknowledge books given to the library by SBKA member Peter Jackson and the family of the late John Creedy. Mr Creedy collected a personal library of beekeeping books over many years which are now in the possession of the library. The library has benefitted from the injection of some 123 books from purchases and donations. Storage - The storage of books continues to be an issue. We have a limited amount of shelving in a cupboard at Wesley Hall and a lot of boxes of books. Helpers: a. Trainers – Bronwen White, Phil Khorassandjian, Roger Lyons, Bec Kay, Nicky Campbell, Sarah Romanowski, Jeff Dale b. Apiary teams – Ian Smith, Dorothy Birks, Sharron Henderson, Roger Lyons, Chris
Dalton, Savitri Boon, Bec Kay, Mark Bleay, Paul Durkin, Elinor Turner, Paul French c. Association shop – Roger Lyons & Jeff Dale d. Equipment loan and coordination: Peter Minchin e. Bee breeding programme: Bronwen White, Bec Kay, Mark Bleay & David Wagstaff f. Library: Andrzej Kurpiel, Karen Hyde f. Other trusted volunteers – Ruth Cheshire, Chris Brown.
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 £51,177 (2021/22: £46,904). Resources expended were £46,622 (2021/22: £34,778). The surplus for this year was £4,555 (2021/22: £12,126). Restricted income The Association received £600 restricted donation towards Microscopy Course in 2022/23 (2021/22: £0). Expenditure Total expenditure reached £46,622 (2021/22: £34,778). The Association spent £39,510 (2021/22: £29,311) on the charitable activities such as provision of lectures and teaching apiary, and £7,113 (2021/22: £5,467) on raising funds such as membership capitation payments. The Association made good progress in achieving the goals for the year. |
| 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 2023 was £81,335, 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 | £81,335 |
| 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 | Leam Farm Leam Grindleford HOPE VALLEY Derbyshire S32 2HL |
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) |
|---|---|---|---|---|
| DorothyBirks | Minutes Secretary | |||
| Savitri Boon | Novice Member | |||
| Chris Chapple | Education Secretary | |||
| Karen Hyde | Novice member | |||
| Jeff Dale | Procurement Officer | |||
| Paul Durkin | Webmaster | |||
| Robert Jemilianowicz | Treasurer | |||
| 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) ~~fe~~ Full name(s) Sarah Romanowski ~~ee~~ Position (eg Secretary, Chair Chair, etc) ~~ee ee~~ Date 03/06/2024 ~~|~~
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Trustees Report and Accounts for the year ended: 31[st] August 2023 FINANCIAL REVIEW
Report to the Trustees/ members of Sheffield Beekeepers’ Association (CIO)
On the accounts for the year ended 31 August 2023
Independent Examiner’s report on the accounts
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 2.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 22.10.2023
87 Cowlishaw Road
Sheffield S11 8XG
2
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 £51,177 (2021/22: £46,904). Resources expended were £46,622 (2021/22: £34,778). The surplus for this year was £4,555 (2021/22: £12,126).
Restricted income
The Association received £600 restricted donation towards Microscopy Course in 2022/23.
Expenditure
Total expenditure reached £46,622 (2021/22: £34,778). The Association spent £39,510 (2021/22: £29,311) on the charitable activities such as provision of lectures and teaching apiary, and £7,113 (2021/22: £5,467) 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 2023 was £81,335, 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 2023
Prior Prior Prior Prior
Unrestricted Restricted
Total Funds Year Year Year Year
Funds Funds
Note 2021 2021 2020 2019
£ £ £ £ £ £ £
Incoming resources
Income and endowments from:
Donations and legacies 3 12,507 600 13,107 13,030 11,450 13,076 13,411
Charitable activities 4 36,362 36,362 32,677 25,803 31,351 24,486
Trading and fundraising activit 5 2,082 2,082 1,190 927 1,136 2,034
Investments 6 226 226 7 7
Total Income 51,177 600 51,777 46,904 38,187 45,563 39,931
Resources expended
Expenditure on:
Raising funds 7 7,113 7,113 5,467 4,797 5,348 5,333
Charitable activities 8 39,510 600 40,110 29,311 19,452 32,628 23,965
Total Expenditure 46,622 600 47,222 34,778 24,249 37,976 29,298
Net income 4,555 0 4,555 12,126 13,938 7,587 10,633
Transfers between funds
Net movement in funds 4,555 0 4,555 12,126 13,938 7,587 10,633
Reconciliation of funds:
Total funds brought forward 83,672 0 83,672 71,546 57,608 50,021 39,389
Total funds carried forward 88,227 0 88,227 83,672 71,546 57,608 50,021
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Sheffield Beekeepers Association (CIO)
Balance Sheet as at 31 August 2023
Unrestricted Restricted Total Prior yearPrior year Prior year Prior year
Note Funds Funds Funds 2022 2021 2020 2019
£ £ £ £ £ £ £
Fixed assets:
Tangible Assets 9 5,393 - 5,393 997 1,130 610 -
Total Fixed Assets 5,393 - 5,393 997 1,130 610 -
Current assets:
Stocks 10 18,819 18,819 24,460 19,594 16,113 11,467
Debtors 11 3,343 3,343 3,806 2,371 1,961 4,387
Cash at Bank and in hand 12 60,665 1,500 62,165 55,906 49,531 42,425 35,554
Prepaid expense 13 169 169 47 24 32 130
Total Current Assets 82,997 1,500 84,497 84,219 71,519 60,531 51,538
Liabilities:
Creditors falling due within 14 1,662 1,662 1,224 860 3,115 1,176
Prepaid income 15 0 0 320 243 418 341
Total Current Liabilities 1,662 1,662 1,544 1,103 3,533 1,517
Net Current assets 81,335 1,500 82,835 82,675 70,416 56,998 50,021
Total assets less current liabili 86,728 1,500 88,228 83,672 71,546 57,608 50,021
Creditors: Amounts falling due af
Net Assets 86,728 1,500 88,228 83,672 71,546 57,608 50,021
Funds of the Association:
Unrestricted income funds 16 86,728 - 86,728 82,172 70,046 56,108 46,521
Restricted income fund 17 - 1,500 1,500 1,500 1,500 1,500 3,500
Total Association Funds 86,728 1,500 88,228 83,672 71,546 57,608 50,021
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Approved by the trustees on and signed on their behalf by:
SARAH ROMANOWSKI CHAIR of TRUSTEES
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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 Total funds Prior year Prior year Prior year Prior year
Analysis funds funds 2022 2021 2020 2019
£ £ £ £ £ £ £
Membership subscriptions 10,887 10,887 10,224 9,765 9,613 9,745
Gift Aid 1,599 1,599 1,625 1,288 1,441 1,532
Donations and gifts 21 600 621 1,181 27 23 134
General grants 0 2,000 2,000
Donated goods 0 370
Total 12,507 600 13,107 13,030 11,450 13,076 13,411
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The Gift Aid Claim represents repayment for 178 (2021/22: 183) membership subscriptions made between 01/09/2022 and 31/08/2023 (51% of total membership).
J.Creedy, P.Jackson, C.Rixton, J.Rosenbrook to kindly support our charity by donating goods in total value of £2.500.00, which are 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 | Note 4. Analysis of Income – Charitable Activities | ||||
|---|---|---|---|---|---|
| Analysis | Total funds | Prioryear | Prioryear | Prioryear | Prioryear |
| 2022 | 2021 | 2020 | 2019 | ||
| £ | £ | £ | £ | £ | |
| Annual Bulk Purchase | 22,923 | 26,917 | 19,288 | 27,287 | 15,254 |
| Queen rearing | 2,570 | 1,630 | 4,320 | 645 | 3,080 |
| Beginners’ Course | 2,380 | 3,995 | 2,125 | 3,419 | 3,653 |
| Intro to MicroscopyCourse | 225 | ||||
| MicroscopyCourse | 2,220 | - | - | - | 1,200 |
| MicroscopyBulk Purchase | 5,926 | - | - | - | 1,174 |
| Meetings | 68 | 56 | - | - | - |
| Swarm Collection | 50 | 40 | 71 | - | - |
| HoneyShow | - | 39 | - | - | - |
| Basic Assessment | - | - | - | - | 105 |
| Practical Sessions | - | - | - | - | 20 |
| Educational Sessions | - | - | - | - | - |
| Total | 36,362 | 32,677 | 25,803 | 31,351 | 24,486 |
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Note 5. Analysis of Income - Trading and fundraising activities
| Note 5. Analysis of Income - Tradingand fundraisingactivities | Note 5. Analysis of Income - Tradingand fundraisingactivities | ||||
|---|---|---|---|---|---|
| Analysis | Total funds | Prioryear | Prioryear | Prioryear | Prioryear |
| 2022 | 2021 | 2020 | 2019 | ||
| £ | £ | £ | £ | £ | |
| HoneySale | 1,782 | 1,190 |
927 | 1,079 | 1,686 |
| FundraisingActivities | 154 | 204 | |||
| Candle Sale | 147 | 56 | 144 | ||
| Total | 2,082 | 1,190 |
927 | 1,136 | 2,034 |
Sheffield Beekeepers’ Association sold 322 jars of honey. Over 60% of honey has been sold through the Sawmill Café at JG Graves Woodland Discovery Centre.
Note 6. Analysis of Investment
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Note 6. Analysis of Investment
Prior year Prior year
Total funds
Analysis 2022 2021
£ £ £
Saving Account 226 7 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 | |||||
|---|---|---|---|---|---|
| Analysis | Total funds | Prioryear | Prioryear | Prioryear | Prioryear |
| 2022 | 2021 | 2020 | 2019 | ||
| £ | £ | £ | £ | £ | |
| Membership– capitationpayments and | 5,640 | 4,952 | 4,466 | 4,791 | 4,761 |
| Honeyand Candle expenses | 443 | 124 | 72 | 187 | 220 |
| FundraisingActivities(BBQEvent, | 165 | 26 | 19 | 155 | |
| Accounts Independent Examiner | 100 | 100 | 100 | 100 | 100 |
| AGM | 128 | 158 | - | 108 | 63 |
| Trustee expenses | - | 74 | 15 | ||
| Depreciation | 636 | 133 | 133 | 68 | - |
| Donation and donatedgoods | - | - | - | - | |
| Office expenses | - | 1 | - | ||
| Token of Appreciation | - | - | - | ||
| Total expenditure | 7,113 | 5,467 | 4,797 | 5,348 | 5,314 |
| on raising funds |
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Note 8. Analysis of Expenditure – Charitable Activities
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 | Prioryear |
| 2022 | 2021 | 2020 | 2019 | 2018 | ||
| £ | £ | £ | £ | £ | £ | |
| Annual Bulk Purchase(CS) | 23,859 | 23,195 | 14,689 | 26,539 | 15,246 | 12,921 |
| ApiarySupplies and Maintenance | 1,005 | 723 | 272 | 2,390 | 2,623 | 406 |
| Beginners’ Course | 1,693 | 1,838 | 609 | 1,281 | 1,213 | 1,439 |
| Intro to MicroscopyCourse | 80 | 64 | ||||
| MicroscopyCourse | 1,631 | 621 | ||||
| MicroscopyBulk Purchase | 5,923 | - | - | 1,878 | - | |
| Meetings | 1,043 | 664 | ||||
| Speakers | 648 | 173 | 100 | 248 | 533 | 285 |
| HoneyShow | 414 | 811 | - | - | 342 | 424 |
| Library | 214 | 32 | - | 274 | 12 | |
| Study groups -Modules | 75 | 150 | - | - | 192 | 120 |
| Web/IT | 506 | 192 | 331 | 269 | 147 | 83 |
| SheffieldQueen Rearing | 2,900 | 1,449 | 3,173 | 539 | ||
| Equipment Loan Scheme | 61 | |||||
| NBU Regional Forum | 58 | |||||
| Educational Supplies and Maintenance | 110 | - | 24 | 659 | 70 | |
| Basic Assessment | 44 | - | 181 | 331 | ||
| General Husbandry/Bee health/Bee | - | - | 59 | 76 | ||
| Swarm Collection | 21 | |||||
| EFB/SWM | 180 | 1,338 | ||||
| Asian Hornet | 7 | |||||
| Total expenditure | 40,110 | 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.
8
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 four years.
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
No prepaid income accounted.
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 2023 the value of the HQ Fund was £78,335.
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
1
Trustees Report and Accounts for the year ended: 31[st] August 2023 FINANCIAL REVIEW
Report to the Trustees/ members of Sheffield Beekeepers’ Association (CIO)
On the accounts for the year ended 31 August 2023
Independent Examiner’s report on the accounts
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 2.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 22.10.2023
87 Cowlishaw Road
Sheffield S11 8XG