2024-09-30-accounts

THE LEEDS BEEKEEPERS’ ASSOCIATION

BRANCH OF THE YORKSHIRE BEEKEEPERS’ ASSOCIATION AFFILIATED WITH THE BRITISH BEEKEEPERS’ ASSOCIATION Registered Charity No. 1175455

ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

Contents

TRUSTEES REPORT ..................................................................................................................... 3 Reference and administrative details .................................................................................... 3 Objectives and Activities ........................................................................................................ 3 Achievements and performance ........................................................................................... 4 Financial Review ..................................................................................................................... 5 Plans ....................................................................................................................................... 6 REPORT OF THE INDEPENDENT EXAMINER ............................................................................... 7 FINANCIAL STATEMENTS ........................................................................................................... 8 Profit and loss account for the year ended 30 September 2024........................................... 8 Consolidated balance sheet ................................................................................................... 9 Notes to the financial statements ....................................................................................... 10

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

TRUSTEES REPORT

Reference and Administrative Details

The Charity's name is Leeds Beekeepers’ Association, also known as LBKA, and the principal address is Temple Newsam Park, Leeds, LS15 0EA.

The names of the Charity Trustees who served in the year and at 30 September 2024 are:

Clare McGettigan, Chair William Elliott, Treasurer Catherine Graham, Education Officer Andrew Hebden, Shop Manager Karen Gauldie, Colony Manager Angela Utley, Clubhouse Manager Ann Chamley, Membership Officer Steve Fox, Vice Chairman & Asian Hornet Co-ordinator -Appointed 29 November 2023 Michelle Fox, Equipment Manager - Appointed 29 November 2023 Helen Lowry Secretary - Appointed 29 November 2023 Andy Gowdy Swarm Co-ordinator – Appointed 29 November 2023

The following individuals retired as Trustees at the AGM held 29 November 2023: Nathan Courtney David Haigh

Structure, Governance & Management

Our governing document is our Constitution, adopted 26th October 2016 and last amended on 16 May 2023. We are registered as a Charitable Incorporated Organisation, and our trustees are appointed or reappointed at our Annual General meeting held in November with the filling of casual trustee vacancies between AGM’s being appointed by a formal meeting of the Trustees.

Membership of LBKA is open to anyone interested in the craft of beekeeping in the Leeds area. Trustees oversee all the day to day running of the Association.

LBKA is part of Yorkshire Beekeepers Association, which in turn is part of British Beekeepers Association, to whom a fee is payable annually for each member. From the British Beekeepers Association, we receive third party insurance for members, assistance with educational material, newsletters and many other benefits. We also have ongoing contact with the National Bee Unit with regard to bee health.

Objectives and Activities

Our objectives are to promote the craft of beekeeping in all its aspects, with particular emphasis on helping our beekeepers and informing the wider public of the importance of bees. This we have achieved through:

• an extensive range of training courses;

• facilitating informal exchange of knowledge and ideas between members at regular social evenings and events;

• maintaining an apiary for practical training, provision of experience and allowing newer members to manage their bees under the watchful eye of more experienced beekeepers;

• maintaining our observation hive so visitors to Temple Newsam Farm can safely view some frames of bees without the need for a beekeeper to be present;

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

• in the community we have, as usual, been providing a service to remove swarms of bees from gardens and property, and re-home them as appropriate. In the spring and summer of 2024, through the facility of a publicly available swarm telephone line, our swarm coordinator provided advice to over 230 members of the public and arranged for members to remove over 75 swarms;

• participating in national initiatives to monitor for the presence of Asian (Yellow legged) hornets which pose a threat to both honey bees and many other pollinators; and

• participating in national initiatives to monitor for the presence of other notifiable pests which could threaten the honey bee population.

Further details of our activities are set out below under Achievements and performance.

Throughout these activities we have had regard to the Charity Commission’ guidance on public benefit.

Achievements and Performance

Regular activities including education

Our regular activities have included:

• weekly meetings at our association apiary during the active beekeeping season;

• taster sessions – opportunities for the public to find out more about honeybees and get some hands-on experience handling bees. Over the course of summer 2024 we had 80 attendees at such courses;

• beginner beekeeper consisting of both theory and practical training. There were 22 attendees attending our 2023/4 winter beginners’ course, 21 attending our weekend beginners’ course and 20 attending our 2024/5 winter course;

• facilitating the supply to new beekeepers of nucleus colonies of bees from other members at a considerable discount to the open market prices and providing ongoing mentoring as the new beekeepers took responsibility for ownership and management of their colonies;

• improver and continual education training sessions available for all members;

• supporting BBKA formal assessments e.g., Basic Assessment, Honeybee Health assessment;

• in-person and Zoom winter talks;

• continuous provision of an enclosed observation hive at the Association apiary (located in a public farm) during the beekeeping season; and

• trustee meetings in person.

Several members worked to continue the past practice of outreach events such as fulfilling schools’ and other organisations’ requests for speakers and demonstrations and assistance, viz:

• talks and demonstrations – Gledhow Primary School, Grove Park Care Home, Asquith Primary School, Kirkstall Care Home, Aireview, Green Fair, The Organic Pantry, Sicklinghall Primary School, Goldsborough Primary School, Burnt Yates Primary school, Carr Manor School,

• support to Yorkshire Beekeepers Association in promoting the public interest in bees and beekeeping at The Great Yorkshire Show in July 2024;

• at the Otley Science Festival, Old Courthouse, Otley ran a 'bee stall' which displayed a cutaway hive, photographs of bee parts, microscope slides of bee parts to be viewed through lenses and video clips of 'bee dances' and beekeeping activities;

• information stalls at CAtCH in Harehills and Meanwood Valley Farm

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

Apiary

We have continued to invest time and monies improving our teaching apiary at Temple Newsam, Leeds. A storage area built in 2021 has proved a successful addition allowing us to demonstrate the storage and hygienic cleaning of hive boxes. This year our number of colonies expanded significantly and we were able to offer colonies for sale from our own apiary as well as our normal services of arranging supply of nucleus colonies from other members. We have also had a “bumper” honey harvest which we hope to sell over the coming months. We continued to replace older hive boxes and spent a lot of time and effort improving the public area around the bee enclosure by clearing over-growth and continuing to replant.

Financial Review

Our income derives mostly from three sources:

• charges for educational courses,

• subscriptions from our members; and

• the proceeds of selling equipment to members. This activity is described as “the shop” and is directed towards buying in bulk to secure the benefits of bulk purchasing and passing on those benefits though selling to members at a very modest mark up.

The total revenue for the year ended 30 September 2024 was £52,221 (2023 - £42,458) and total expenditure net of interest received in the year was £45,096 (2023 - £33,806) giving a net surplus for the year of £7,125 (2023 - £8,652)

At 30 September 2024, LBKA had total reserves of £130,288 largely represented by cash and funds in deposit and current accounts amount to £121,005. These reserves have been built up over several years with a view that they will be expended in either improving the existing apiary site and facilities or relocating. See the section below entitled “Plans”.

Further details of the financial performance are set out in the financial statements on pages 8 to 13 below.

Our subscription rates are reviewed annually at the AGM. Details of the rates applied for the year ended 30 September 2024 are:

Individual subscription	£33.00
Associate subscription	£12.00
Partner subscription	£19.00
Social subscription	£5.00
Junior subscription	£10.00
School subscription	£Nil

At the end of this financial year, our membership stood at:

Individual	210
Partner	14
Junior	3
Honorary	1
Associate	3

In the course of our activities, we continue to provide all necessary protective clothing and ensure full access for disabled people who have an interest in beekeeping.

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

Plans

The coming year will see us:

• Continue to support relevant outreach activities where we can, with a special emphasis on school events.

• Continue to improve our education programme where possible, with particular emphasis on retaining existing beekeepers and improving their knowledge and standards.

• Look for opportunities to further improve our training apiary with a particular focus on being able to offer more opportunities to educate the public about bees and beekeeping. This will require co-operation with Leeds City Council in the likely event of a planning request as well as the team at Temple Newsam farm. In the light of proposed parking charges at Temple Newsam, we shall consult members on their wishes regarding continuing to operate our apiary at this site or to finding an alternative site.

• Continue to invest in our training apiary to improve the learning experience for our members.

We are thankful for the generous hours contributed by LBKA members, both Trustees and nonTrustees, working on running the Association and managing its apiary and shop activities, running and assisting in our educational courses and our outreach work, including the collection of swarms. These have numbered around 60 individuals over the year.

Signed on behalf of the Charity's Trustees

Clare McGettigan Chairman

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LEEDS BEEKEEPERS’ ASSOCIATION

REPORT OF THE INDEPENDENT EXAMINER

Independent examiner’s report to the trustees of Leeds Beekeepers Association

I report to the trustees on my examination of the accounts of the Leeds Beekeepers Association (“LBKA”) for the year ended 30 September 2024.

Responsibilities and basis of report

As the charity trustees of LBKA you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of LBKA’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the LBKA as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: …………………………….

Date……………………..

Name:

Mark Threlfall AFA MIPA

Four Accountancy 4 Tinshill Lane Leeds West Yorkshire LS16 7AP

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FINANCIAL STATEMENTS

Profit and loss account for the year ended 30 September 2024

Note Turnover 2 Cost of sales 3 Gross profit Other income: Bank interest received Profit before overhead expenditure Overhead expenditure 4 Net profit for the year 5	Year ended 30 September 2024 2023 £ £ 52,221 42,458 (39,126) (26,235) __ _ 13,095 16,223 2,808 1,418 _ _ 15,903 17,641 (8,778) (8,989) _ _ 7,125 8,652 _ ____

Further details are provided in the notes to these financial statements on pages 10 to 13

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

Balance sheet

Note Current assets Stocks and work in progress 6 11,144 Trade debtors 7 118 Cash at bank and in hand 8 121,005 __ 132,267 Current liabilities Accruals and deferred income 9 (1,979) _ Net current assets Total assets less current liabilities Net assets Reserves Balance at beginning of year Profit for the year Total reserves at end of year	At at 30 September 2024 2023 £ £ 17,275 356 107,151 _ 124,782 (1,619) _ (1,979) (1,619) _ _ 130,288 123,163 _ _ 130,288 123,163 _ _ 130,288 123,163 _ _ 123,163 114,511 7,125 8,652 _ _ 130,288 123,163 _ _

Further details are provided in the notes to these financial statements on pages 10 to 13

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

Notes to the financial statements

1. Basis of preparation and accounting policies

In common with previous years, these financial statements are prepared on a receipts and payments basis in accordance with Charities Statement of Recommended Practice (FRS 102). Accordingly,

• no value is attributed in the balance sheet to the various items of equipment owned by Leeds Beekeepers Association such as equipment in the apiary, in the main building or held for lending out to members such as extraction equipment; and

• receipts for subscriptions and courses are recognised as income when the relevant monies are received and, for example, there is no deferral of recognition of income for courses not yet or only partially delivered at the financial year end.

However, provision has been made for all known financial liabilities and accruals and recognition given to shop sales supplied on or before 30 September 2024 but where the cash was received on or after 1 October 2024.

Stock in the shop held for resale is value at the lower of cost or net realisable value.

2. Turnover

Turnover for the year comprised

Turnover Turnover for the year comprised
	Year ended 30 September
	2024	2023
	£	£
Subscription income	6,059	6,065
Courses, taster day and talks income	8,970	9,660
Gift aid income	887	2,285
Sundry income	80	45
Donations received	50	107
Swarm Income	-	-
Nucs & honey sales	1,490	1,035
Shop sales	34,685	23,261
	_____	______
Total turnover	52,221	42,458
	_____	______
Cost of sales
Cost of sales comprised:
	Year ended 30 September
	2024	2023
	£	£
Capitation fees	5,463	5,869
Shop cost of sales	33,663	20,366
	_____	______
	39,126	26,235
	_____	______

3. Cost of sales

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

The costs of good sold by the shop has been calcuated as follows:

		Year ended 30 September	Year ended 30 September
		2024	2023
		£	£
	Opening stock	17,274	9,554
	Add Purchases in the year	27,533	28,087
	Less Closing stock	(11,144)	(17,275)
		______	______
	Cost of goods sold	33,663	20,366
		______	______
4.	Overhead expenditure
	Overhead expenditure comprised:
		Year ended 30 September
		2024	2023
		£	£
	Room hire	632	670
	Speaker fees	173	400
	Education costs	978	742
	Telecommunication and data costs	210	144
	Website costs	130	108
	Accountancy costs	600	600
	WebCollect costs	230	320
	PayPal Charges	218	227
	Credit card charges	498	398
	General expenses	761	732
	Apiary costs	2,726	2,272
	Donations by LBKA	-	550
	Smoker provision	(117)	300
	Equipment – new generator	-	1,114
	– new extractor	1,144	-
	Fittings – shop and clubhouse	-	347
	Bank charges	95	65
	Provision for Architect fees	500	-
		______	______
		8,778	8,989

__ ____ The smoker provision is an allowance for the cost of replacement smokers for those supplied by the shop and potentially contaminated by asbestos. This amount was settled in early October 2024 at £183, being £117 lower than the provision created in the 2023 accounts. An architect was engaged to assist in planning matters related to the development of the apiary. This work was suspended pending consideration of the impact of proposed parking charges at Temple Newsam and provision has been made for work carried out to the point of suspension.

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. Segmental analysis

Year ended 30 September 2024

Year ended 30 September	2024
	General	Apiary	Education	Shop	TOTAL
	£	£	£	£	£
Turnover	7,076	1,490	8,970	34,685	52,221
Cost of sales	(4,407)	-	(1,056)	(33,663)	(39,126)
	_____	_____	_____	_____	_____
Gross profit	2,669	1,490	7,914	1,022	13,095
Interest received	2,808	-	-	-	2,808
Overhead expenditure	(3,754)	(2,726)	(1,601)	(697)	(8,778)
	_____	_____	_____	_____	_____
Net profit	1,723	(1,236)	6,313	325	7,125
	_____	_____	_____	_____	_____
Year ended 30 September	2023
	General	Apiary	Education	Shop	TOTAL
	£	£	£	£	£
Turnover	8,502	1,035	9,660	23,261	42,458
Cost of sales	(4,813)	-	(1,056)	(20,366)	(26,235)
	_____	_____	_____	_____	_____
Gross profit	3,689	1,035	8,604	2,895	16,223
Interest received	1,418	-	-	-	1,418
Overhead expenditure	(3,811)	(2,272)	(1,614)	(1,292)	(8,989)
	_____	_____	_____	_____	_____
Net profit	1,296	(1,237)	6,990	1,603	8,652
	_____	_____	_____	_____	_____

1. Stocks and work in progress

Stocks and work in progress
		At	30	September
	2024			2023
	£			£
Stock and work in progress	11,144			17,275

Stocks and work in progress comprises stock of bee equipment held for resale.

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

7. Trade debtors

Trade debtors
		At	30	September
	2024			2023
	£			£
Trade debtors	118			356

Trade debtors at 30 September 2024 comprise amounts due from customers where the sale was recorded prior to that date but where payment was expected after that date.

8. Cash at Bank and in hand

Cash at Bank and in hand
		At 30 September
	2024	2023
	£	£
Cash held in deposit accounts	94,859	97,053
Cash held in current accounts (inc PayPal)	26,070	9,988
Cash in hand	76	110
	______	_
	121,005	107,151
	______	_
Accruals and deferred income
		At 30 September
	2024	2023
	£	£
Accountancy charges	600	600
Provision for smoker replacement	183	300
YBKA subscriptions	696	576
Provision for Architect re Apiary planning	500	-
Other	-	143
	_____	____
	1,979	1,619
	_____	____

9. Accruals and deferred income

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