2023-09-30-accounts

		Page
Report ofthe Trustees	1	to	5
Report ofthe Independent Auditors	6	to	8
Statement ofFinancial Activities
Balance Sheet		10
Cash Flow Statement
Notes to the Cash Flow Statement		12
Notes to the Financial Statements	13	to	24
Detailed Statement ofFinancial Activities	25	to	26

the importance ofbees in the environment.				pg		p
The aims ofthe BBKAare:
to engage with and encourage potential beekeepers
to facilitate continuous improvement in the standard ofbeekeeping husbandry
to ensure relevant information is available through appropriate channels for target	audiences
In order to achieve our aims, we have:
continued to improve accountability, cost-effectiveness and management
continued to provide monthly issues ofBBKANews to all members
continued to link with the National Bee Unit (NBU) to provide an effective service through			our Asian Hornet
Teams to verify and follow up sightings
put additional resource into publicity about Asian Hornet
continued to provide public liability insurance for members
fully returned to the Shows circuit with the Shows Committee attending two major	events to represent				the	BBKA
in educating the public
removed the limit on the number ofAsian Hornet team members for Asian Hornet	teams and further developed						the
interactive map to indicate the location ofteam members
continued with online examinations and ensured the continuation ofin person written exams at				the request		ofthe
Associations
provided another very successful 3-day Spring Convention with over 100educational		activities		and an	excellent
trade show
provided training for Microscopy, General Husbandry and Advanced Husbandry
continued to develop and extend the membership database
continued the development ofan online learning resource which has huge potential	to	support associations				and
individuals in developing their beekeeping skills including Honey BeeHealth materials
continued to work with Area Associations virtually to allow views to be expressed	on:
~ best practices in supporting improver beekeeping
~ BBKAlearning progression framework and how it may apply to the teaching ofswarming and Queen						rearing
when you only have a few colonies
sustainability
employed a School Liaison Officer to further the work ofBeacon schools and Friends		ofthe	honey bee
continued to provide an electronic version of"Bees in the Curriculum" free ofcharge
continued to implement the Apiary &Education Project with more school groups attending			the	new facilities,
something that continues to be well received by all the school groups that have attended
Our General Manager continues to work hard to create a pleasant and efficient working	environment			ensuring		the office
functions effectively. We are grateful for the continued support ofthe whole office team.

				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies		72,734		72,734	73,139
Charitable activities
Membership and subscriptions		638,179		638,179	643,032
Other charitable activities		268,188		268,188	281,528
Investment income	3	16241		16,241	3089
Total		~995 42		995+42	1,000,788
EXPENDITURE ON
Raising funds		14,990		14,990	20,348
Charitable activities
Other charitable activities		997517	3,855	1001372	886,853
Total		1012,507	3,855	1,016,362	907 201
Net gains/(losses) on investments		~248		~248	~57421)
NET INCOME/(EXPENDITURE)		(14,817)	(3,855)	(18,672)	36,166
RECONCILIATION OF FUNDS
Total funds brought forward		1444,557	6,514	1451,071	1,314,905
TOTAL FUNDS CARRIED FORWARD		~129 740	2,659	~132399	1 351,071

				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	11	343/10		343,210	384,803
Investments	12	495+42		495,242	292,893
		838,452		838,452	677,696
CURRENT ASSETS
Stocks	13	16,066		16,066	16,778
Debtors	14	71,673		71,673	66,568
Cash at bank and in hand		473,151	2,659	475,810	640 460
		560,890	2,659	563,549	731,806
CREDITORS
Amounts falling due within one year	15	(69,602)		(69,602)	(58,431)
NET CURRENT ASSETS		491/88	2,659	493,947	673375
TOTAL ASSETSLESSCURRENT
LIABILITIES		1429,740	2,659	1432,399	1,351,071
NET ASSETS		~129740	2,659	2332,399	1351071
FUNDS	17
Unrestricted funds				1429,740	1,344,557
Restricted funds				2,659	6 514
TOTAL FUNDS				1332399	1351071

				CASH FLOW STATEMENT
			for	the year ended 30September	2023
					2023	2022
				Notes
Cash flows from operating		activities
Cash generated from operations					15,804	105,684
Net cash provided by operating activities					15804	105,684
Cash flows from investing		activities
Purchase oftangible fixed	assets				(4,694)	(13,469)
Purchase offixed asset investments				(200,001)
Interest received					16$41	3 080
Net cash used in investing	activities				i)88,454)	~)0,380)
Change in cash and cash	equivalents		in
the reporting period					(172,650)	95,304
Cash and cash equivalents		at the
beginning ofthe reporting		period			648,460	553,156
Cash and cash equivalents		at the end	of
the reporting period					475,$10	64$,460

OPERATING AC	TIVITIES
			2023	2022
Net (expenditure)/income for the reporting		period {asper the
Statement ofFinancial Activities)			(18,672)	36,166
Adjustments for:
Depreciation charges			43,773	44,438
(Gain)/losses on investments			(2,348)	57,421
Loss on disposal of	fixed assets		2+14	2,678
Interest received			(16,241)	(3,089)
Decrease in stocks			712	1,191
(Increase)/decrease	in debtors		(5,105)	5,952
Increase/(decrease)	in creditors		11,171	~39 073
Net cash provided	by operations		15,804	105,684

ANALYSIS OF CHANGES IN NET FUND	S
	At 1.10.22	Cash flow	At 30.9.23
Net cash
Cash at bank and in hand	648 460	~172,650	475810
	648,460	~772650	475,810
Total	648,460	~372,650	475,010

DONATIONS AND LEGACIES
	2023	2022
	f.
Gift aid	2+16	1,744
Apiary &Education Centre fund	5+54	11,324
Research fund	16,569	15,027
General donations	48,295	45,044
	~72 734	73 139

						2023	2022
Interest receivable						~16 241	~3089
INCOME	FROM CHARITABLE ACTIVITIES
						2023	2022
				Membership	Other
				and	charitable	Total	Total
				subscription s	activities	activities	activities
Capitation	fees from member Associations			582@96		582496	587432
Individual	membership	subscriptions		48,129		48,129	48,093
Gift Aid tax recovery				6,644		6,644	6,647
Spring Convention					69,256	69,256	63,803
Examinations Board					56,507	56,507	53,170
BBKANews Advertising			and other
publications					97,337	97/37	110/26
Other					2+41	2,541	2,902
Education	and Husbandry				42,547	42,547	51/27
Specialist members				1,010		1 010	960
				638179	268 108	906367	~924 60

					2023	2022
	Opening	stock			16,778	17,969
	Purchases				14,278	19,157
	Closing stock				~16066)	~16778)
					14,990	~20 348
6.	CHARITABLE		ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs	note 7)	Totals
	Other charitable		activities	632415	368,957	1,001372

SUPPORT	COSTS
				Governance
			Other	costs	Totals
Other charitable activities			338,547	30,410	368,957
Support costs, included		in the above, are as follows:
Other
				2023	2022
				Other
				charitable	Total
				activities	activities
Staffcosts				205,031	189,071
Social security				15,834	13,993
Pensions				3,607	3,431
Rent, facilities &other		costs		54,688	50,878
Postage and	stationery			10,116	10,674
Professional	fees			5,498	3,493
Depreciation	oftangible	fixed assets		43,773	44,438
				338547	315978
Governance	costs
				2023	2022
				Other
				charitable	Total
				activities	activities
Auditors' remuneration				5,400	5,400
Insurance				5,960	5,691
Executive &committee		activities		11,936	17/72
Standing orders and governance				3/90	1,555
Accountancy Profit/Loss	fees on sale oftangible fa			1,210 ~?14	1,152 2,678
				~30 410	33,748

		2023		2022
Executive Committee - Trustees
John Hendrie		1,425		1,030
Gareth Morgan					171
Margaret Wilson					408
Stephen B ames		2,761		2,580
Diane Drinkwater			363		905
Suzanne Bennett			523		238
Anne Rowberry		2,551		2,187
Richard Bond					229
Julie Coleman			441		296
Clare McGettigan			716		801
Jane Medwell			130		70
Jennifer Morgan			760		657
Howard Pool					1
Joe Widdicombe			213		308
Mark Hunter			587
Attendees (not Trustees)
Leigh Sidaway	General Manager		278		223
Nicky Campbell	Exam Board Secretary	1	470	1,905
		12,218		12	009

STAFFCOSTS
			2023	2022
Wages and salaries			205,031	189,071
Social security costs			15,834	13,993
Other pension costs			3607	3431
			224,472	206,495
The average monthly number ofemployees		during the year was as follows:
			2023	2022
Head Office staff			6	6
No employees received emoluments	in excess of%60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES			(2022)
		Unrestricted	Restricted	Total
		funds	funds	funds
INCOME AND ENDOWMENTS	FROM
Donations and legacies		73,139		73,139
Charitable activities
Membership and subscriptions		643,032		643,032
Other charitable activities		281,528		281,528
Investment income		3,089		3,089
Total		1000 788		1,000,788
EXPENDITURE ON
Raising funds		20,348		20,348
Charitable activities
Other charitable activities		886,853		886853
Total		907,201		907201
Net gains/(losses) on investments		~57,421)		~57,421)
NET INCOME Transfers between funds		36,166 2,150	~2,)50	36,166
Net movement in funds		38,316	(2,150)	36,166
RECONCILIATION OF FUNDS
Total funds brought forward		1,306,241	8,664	1,314,905
TOTAL FUNDS CARRIED FORWARD		1,344,557	6,514	1,351,071

TANGIBLE FIXEDASSETS
			Short
		Leasehold	term
		property	improvements	Trophies
COST
At 1 October 2022		172,127	325,568	19
Additions
Disposals			~5,096)
At 30 September 2023		172,127	320472	19
DEPRECIATION
At 1 October 2022		36,574	93,043
Charge for year Eliminated on disposal		1,781	31,992 ~2,700)
At 30September 2023		~30 55	~122 35
NET BOOK VALUE
At 30 September 2023		133,772	198,137	19
At 30September 2022		135,553	232 525	19
	Show	Furniture	Computer
	equipment	&fittings	equipment	Totals
		f,
COST
At 1 October 2022	6,277	2,160	36,915	543,066
Additions Disposals		4,694	~569)	4,694 ~5,665)
At 30 September 2023	6377	6854	36/46	542,095
DEPRECIATION
At 1 October 2022	5,811	540	22,295	158,263
Charge for year Eliminated on disposal	465	1,714	7,821 ~451)	43,773 ~3,151)
At 30September 2023	6,276	~254	29665	1988&5
NET BOOK VALUE
At 30September 2023	1	4,600	6,681	343210
At 30 September 2022	466	1620	14620	3&4 &03

						Listed	Unlisted
						investments	investments	Totals
	MARKET VALUE
	At 1 October	2022				292,863	30	292,893
	Additions					200,001		200,001
	Revaluations					2@48		2+48
	At 30 September		2023			495,212	30	495442
	NET BOOK VA.LUE
	At 30 September		2023			495,212	30	495,242
	At 30 September		2022			292 863	30	292,893
	There were no investment			assets outside the UK.
	Cost or valuation		at 30September 2023 is represented		by:
						Listed	Unlisted
						investments	investments	Totals
	Valuation in 2023					495/12		495+12
	Cost						30	30
						495212	30	495,242
13.	STOCKS
							2023	2022
	Stocks						16,066	16,778
14.	DEBTORS:	AMOUNTS		FALLING DUE WITHIN	ONE	YEAR
							2023	2022
	Trade debtors						13,117	30,770
	VAT						7,688	1,326
	Prepayments	and	accrued	income			~50868	~34 472
							71,673	66,568

CREDITORS: AMOUNTS FALLING DUE WITHIN	ONE YEAR
	2023	2022
Trade creditors	6,502	4,829
Social security and other taxes	4,909	4,396
Other creditors	1,511	1,912
Deferred income in advance	23,400	28,605
Accrued expenses	~33 280	18689
	~69 602	~58 431

Balance	as at 1October 2022	28,605
Amounts	released to income during the year	(28,605)
Amounts	deferred during the year	23,400
Balance	as at 30 September 2023	23 400

			2023	2022
Within one year			2/39	1,395
Between one and five years			6,944	5,999
In more than five years			~82 208	~83 602
			~91 491	90,996
MOVEMENT IN FUNDS
		Net	Transfers
	At	movement	between	At
	1.10.22	in funds	funds	30.9.23
Unrestricted funds
General fund	928,094	11,757	(5,500)	934/51
Stoneleigh dilapidations	120,750		5,500	126,250
Education and Husbandry	26,081	(1,324)		24,757
JHopkins legacy fund Apiary &Education Centre	151,011 118,621	(22,694) ~2556)		128/17 116865
	1/44,557	(14,817)		1+29,740
Restricted funds IMYB Fund	~614	~3,855)		2,659
	6424	~3,855		2,659
TOTAL FUNDS	1/51,071	(18,672)		1/32,399

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted funds
General fund		947,440	(938,031)	2/48	11,757
Education and Husbandry		42,546	(43,870)		(1,324)
JHopkins legacy fund Apiary &Education Centre		1 5+55	(22,695) ~7,911)		(22,694) ~2556)
		995/42	(1,012,507)	2/48	(14,817)
Restricted funds
IMYB Fund			(3,855)		(3,855)
TOTAL FUNDS		995342	~3016 62)	2+48	~18,672)

				Net	Transfers
			At	movement	between	At
			1.10.21	in funds	funds	30.9.22
Unrestricted		funds
General fund			870,831	69,313	(12,050)	928,094
Stoneleigh	dilapidations		115,250		5,500	120,750
Research			(8,700)		8,700
Education	and	Husbandry	25,059	1,022		26,081
JHopkins Apiary &	legacy fund Education Centre		180,348 123,453	(29,337) ~4,832)		151,011 118,621
			1,306,241	36,166	2,150	1,344,557
Restricted	funds
IMYB Fund Posh bee			6,514 2 150		~2150)	6,514
			8664		~2150	6 514
TOTAL FUNDS			1,314,905	36,166		1,351,071

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
Unrestricted 1'unds
General fund	938,137	(811,403)	(57,421)	69,313
Education and Husbandry	51,327	(50,305)		1,022
JHopkins legacy fund Apiary &Education Centre	11,324	(29,337) ~16156)		(29,337) ~4832)
	I 000 788	~907,201)	~57,421)	36 166
TOTAL FUNDS	1,000,788	~907,201)	~57,421)	36,166