2025-09-30-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 2025

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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 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 2025

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 2025 are:

Clare McGettigan, Chair Steve Fox, Vice Chairman & Asian Hornet Co-ordinator William Elliott, Treasurer Catherine Graham, Education Officer Andrew Hebden, Shop Manager Angela Utley, Clubhouse Manager Michelle Fox, Equipment Manager Helen Lowry, Secretary until 28 November 2024, then Membership Secretary & Nuc Co-ordinator; Resigned 28 August 2025 Andy Gowdy, Swarm Co-ordinator David Cook, Colony manager, Appointed 28 November 2024 Clare Gillespie, Club House manager, Appointed 28 November 2024 Glyn Frampton, Secretary, Appointed 7 January 2025

The following individuals retired as Trustees at the AGM held 28 November 2024: Ann Chamley, Membership secretary Karen Gauldie, Colony Manager

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 Annual General Meeting’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;

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

• 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;

• 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 2025, through the facility of a publicly available swarm telephone line, our swarm co-ordinator provided advice to over 175 members of the public and arranged for members to remove over 30 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 2025 we had 70 attendees at such courses;

• beginner beekeeper consisting of both theory and practical training. There were 20 attendees attending our 2024/5 winter beginners’ course, 20 attending our weekend beginners’ course and there are now 14 bookings for our 2025/6 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.

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

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 –

• Boston Spa scouts

• Cub Scouts group in Morley

• Westwood primary school

• Asquith Primary School

• Adventure scouts

• Dreams Childminding

• East Yardsley Primary school

• Homeschooling group

• Friends of Stanningley Park

• Care Home Kirkstall

• Grove Road Primary School Harrogate

• St Peters & Pauls Friendship group, Yeadon

• St Urbans Church Friendship group, Meanwood

• Wetherby Wharfedale 41 Club

• support to Yorkshire Beekeepers Association in promoting the public interest in bees and beekeeping at The Great Yorkshire Show in July 2025.

We arranged a visit of our members to Bradford Beekeepers Association Apiary and a return visit of Bradford BKA to our Temple Newsam Apiary.

This year our number of colonies expanded from those coming out of winter, although through use of the Demaree method of swarm control, the expansion was less extensive than in 2024. We were still able to supply colonies for sale from our own apiary to HM Prison service as part of an initiative there to rehabilitate young offender 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 2025 was £48,437 (2024 - £52,221 ) and total expenditure net of interest received in the year was £58,610 (2024 - £45,096 ) giving a net surplus for the year of £10,173 (2024 - £7,125 )

At 30 September 2025, LBKA had total reserves of £140,461 largely represented by cash and funds in deposit and current accounts amount to £124,249 . 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 14 below.

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LEEDS BEEKEEPERS’ ASSOCIATION ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Our subscription rates are reviewed annually at the AGM. Details of the rates applied for the year ended 30 December 2025 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 213 Partner 15 Junior - Honorary 1 Associate 5 School 1

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.

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.

• 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 2025.

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 2025

FINANCIAL STATEMENTS

Profit and loss account for the year ended 30 September 2025

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 2025 2024 £ £ 48,437 52,221 (32,675) (39,126) __ _ 15,762 13,095 2,135 2,808 _ _ 17,897 15,903 (7,724) (8,778) _ _ 10,173 7,125 _ ____

Further details are provided in the notes to these financial statements on pages 10 to 14

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Balance sheet

Note Current assets Stocks and work in progress 8 18,099 Trade debtors 9 - Cash at bank and in hand 10 124,249 __ Current liabilities Accruals and deferred income 9 (1,887) _ 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 30 September 2025 2024 £ £ 11,144 118 121,005 _ 142,348 132,267 (1,979) _ (1,887) (1,979) _ _ 140,461 130,288 _ _ 140,461 130,288 _ _ 140,461 130,288 _ _ 130,288 123,163 10,173 7,125 _ _ 140,461 130,288 _ _

Further details are provided in the notes to these financial statements on pages 10 to 14

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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. 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. Furthermore, no value is attributed to the stock of honey extracted from the bees from the Apiary; 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 but where the cash was received on or after 1 October in that year.

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
	2025	2024
	£	£
Subscription income	6.093	6,059
Courses, taster day and talks income	7,550	8,970
Gift aid income	1,136	887
Sundry income	40	80
Donations received	1,324	50
Swarm Income	-	-
Nucs & honey sales	2,768	1,490
Shop sales	29,527	34,685
	_____	______
Total turnover	48,437	52,221
	_____	______

3. Cost of sales

Cost of sales comprised:

Total turnover Cost of sales Cost of sales comprised:	_ _ 48,437 52,221 __ ______	_ _ 48,437 52,221 __ ______
	Year ended 30 September
	2025	2024
	£	£
Capitation fees	5,048	5,463
Shop cost of sales	27,627	33,663
	_____	______
	32,675	39,126
	_____	______

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

			Year ended 30 September	Year ended 30 September
			2025	2024
			£	£
	Opening stock		11,144	17,274
	Add: Purchases in the year		34,582	27,533
	Less: Closing stock		(18,099)	(11,144)
			______	______
	Cost of goods sold		32,675	33,663
			______	______
4.	Overhead expenditure
	Overhead expenditure comprised:
			Year ended 30 September
		Note	2025	2024
			£	£
	Accountancy costs		600	600
	Apiary costs	6	1,986	2,726
	Bank charges		72	95
	Credit card charges		508	498
	Education costs		205	978
	Equipment– new extractor		1,175	1,144
	Warming blankets		223	-
	2 Lap top computers		591	-
	General expenses	7	1,095	738
	PayPal Charges		160	218
	Provision for Architect fees		-	500
	Room hire		345	632
	Smoker provision		-	(117)
	Speaker fees		144	173
	Telecommunication and data costs		245	233
	WebCollect costs		245	230
	Website costs		130	130
			______	______
			7,724	8,778

_ ____ 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 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 2025

5. Segmental analysis

Year ended 30 September 2025

Segmental analysis Year ended 30 September	2025
	General	Apiary	Education	Shop	TOTAL
	£	£	£	£	£
Turnover	8,592	2,768	7,550	29,527	48,437
Cost of sales	(4,375)		(672)	(27,628)	(32,675)
	_____	_____	_____	_____	_____
Gross profit	4,217	2,768	6,878	1,899	15,762
Interest received	2,135				2,135
Overhead expenditure	(4,581)	(1,986)	(349)	(808)	(7,724)
	_____	_____	_____	_____	_____
Net profit	1,771	782	6,529	1,091	10,173
	_____	_____	_____	_____	_____

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
	_____	_____	_____	_____	_____

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. Apiary expenses

Apiary expenses include amounts purchased from the shop activity and may be further analysed by category as follows

analysed by category as follows
	Year ended 30		September
	2025	2025	2024	2024
	External LBKA shop		External	LBKA shop
	£	£	£	£
Cleaning	38		69
Fondant		90		90
Foundation		173		372
Frames		148	114	230
Fully Assembled Frames			125
Hive Parts		178	387	640
Jars & Buckets		794		104
Other	270	8	218	88
Parking Fees	95
Pruning	150
Sugar			167
Varroa Treatment		42		122
	_____	_____	_____	_____
	553	1,433	1,080	1,646
	_____	_____	_____	_____
		1,986		2,726

---

Jar and bucket costs in the year ended 30 September 2025 includes the cost of a substantial quantity of labels specifically designed for sale of honey to Temple Newsam shop.

7. General expenses

General expenses comprised:

General expenses General expenses comprised:
	Year ended 30 September
	2025	2024
	£	£
Bad debt	-	14
Coffee/tea/ biscuits etc	170	33
DBS	54	90
Electrical testing	25	68
Fire protection	195	-
Garden & fencing	16	110
Gas	85	47
Keys & locks	-	26
Misc	286	76
Parking	60	-
Pest control	20	84
Petrol/oil	168	190
Suits & veils	17	-
	______	______
	1,096	738
	______	______

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LEEDS BEEKEEPERS’ ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Stocks and work in progress

Stocks and work in progress
		At	30	September
	2025			2024
	£			£
Stock and work in progress	18,099			11,144

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

9. Trade debtors

Trade debtors
		At	30	September
	2025			2024
	£			£
Trade debtors	-			118

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.

10. Cash at Bank and in hand

Cash at Bank and in hand
		At 30 September
	2025	2024
	£	£
Cash held in deposit accounts	96,994	94,859
Cash held in current accounts (inc PayPal)	27,075	26,070
Cash in hand	177	76
	______	_
	124,249	121,005
	______	_
Accruals and deferred income
		At 30 September
	2025	2024
	£	£
Accountancy charges	600	600
Provision for smoker replacement	-	183
BBKA/YBKA subscriptions	360	696
Provision for Architect re Apiary planning	500	500
Other	427	-
	_____	____
	1,887	1,979
	_____	____

11. Accruals and deferred income

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