OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-09-30-accounts

REGISTERED CHARITY NUMBER: 1185343

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE BRITISH BEEKEEPERS' ASSOCIATION

HB&O Ltd Chartered Accountants and Statutory Auditor Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

THE BRITISH BEEKEEPERS' ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 September 2025

Page
Report of the Trustees 1 to 6
Report of the Independent Auditors 7 to 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Cash Flow Statement 13
Notes to the Financial Statements 14 to 24
Detailed Statement of Financial Activities 25 to 26

THE BRITISH BEEKEEPERS' ASSOCIATION

REPORT OF THE TRUSTEES

for the year ended 30 September 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives

The charitable objectives of the BBKA are to advance the education of the public and beekeepers in the craft of beekeeping and promote the importance of bees in the environment.

The aims in accordance with the charitable objectives of the BBKA are:

Page 1

THE BRITISH BEEKEEPERS' ASSOCIATION

REPORT OF THE TRUSTEES for the year ended 30 September 2025

OBJECTIVES AND ACTIVITIES

Public benefit

The Charity's objective with regard to public benefit is met by educating the public about the importance of bees in the environment with printed and online materials, promoting both the welfare of pollinators, including honey bees and also the craft of beekeeping. In the past year the BBKA has extended its support to schools, building on the free electronic publication Bees in the Curriculum, the Friends of the Honey Bee newsletter (three editions annually now sent to over 700 schools), and Apiary and Education Project at BBKA HQ, with educational packs and financial support to Area Associations to enable them to run educational programmes in their local schools.

The BBKA also provides a national service for the co-ordination of swarm collection and supports projects to educate the public and beekeepers about how best to defend against the invasive Yellow Legged Asian Hornet, Vespa velutina (YLAH). The annual Spring Convention is also a public benefit as it is open to all non-beekeepers, new beekeepers and established beekeepers - not just BBKA members. BBKA members have also been instrumental in raising awareness of the importance of cultivated and wild plants that encourage pollinators in general and honey bees in particular, and the BBKA supports and funds relevant research projects.

Objectives in support of bees and beekeepers

These have included continuing provision to members such as BBKA News posted monthly; cost-effective public liability insurance; the annual Spring Convention (including more than 120 presentations); Examinations and Assessments via the BBKA Exam Board; support of teams to International Meetings of Young Beekeepers (IMYB); engagement with stakeholders at the Bee Health Advisory Forum; UK Council of National Beekeeping Associations (CONBA); Honey Authenticity Network; Pollinator Advisory Group; and the Animal and Plant Husbandry Agency's National Bee Unit, particularly regarding YLAH. The BBKA remains a member of the European Beekeeping Association. The BBKA's active social media presence also continues, with a social media manager employed. Relevant honey bee related academic research programmes are also funded and winter survival survey data was collected in collaboration with COLOSS (Prevention of honey bee COlony LOSSes).

In the past year feedback has also been sought from our Area Associations about issues of mutual interest, including their apiary facilities; examination secretary workloads; outreach activities; and the IMYB. There has also been an expansion in the provision of BBKA provided monthly evening on-line lectures; new printed and downloadable educational materials plus promotional equipment and banners for Area Associations; and targeted courses for members, particularly in the much expanded BBKA Learning Platform. The BBKA has also engaged with other groups, including Natural England, the Bee Farmers Association, and the British Pest Controllers Association. Funding has been provided to publicise YLAH, particularly during the BBKA's YLAH week.

The BBKA's General Manager Leigh Sidaway leads the BBKA's operations and has created an efficient, professional working environment. Work includes the duties involved in running a significant national organisation from personnel management to budget control and public representation. The HQ team provides essential support for the BBKA's activities and we would like to thank all the staff for their dedication and hard work.

The Board of Trustees meet in person in January but continues to make the most of online meeting facilities for the majority of committee and board meetings. This is part of the Board's commitment to reducing costs while remaining fully effective. Trustees were however also able to meet many members at the BBKA Spring Convention.

In conclusion, we offer particular thanks and good wishes for the future to all who are stepping down from their roles at the BBKA. We would also like to thank all Trustees, Committee members, working group volunteers and others who support the BBKA for their hard work this year. Your Board will strive to ensure the BBKA's activities grow in the future, always designed to promote better husbandry of honey bees and continuous improvement in the craft of beekeeping.

Page 2

THE BRITISH BEEKEEPERS' ASSOCIATION

REPORT OF THE TRUSTEES for the year ended 30 September 2025

FINANCIAL REVIEW

Financial position

The two principal functions of every charity are to ensure that the organisation is run strictly in accordance with the stated charitable objectives and that it is managed with financial prudence. We deal here with the second of those areas.

The accounts for the year ended 30 September 2025 show a surplus of £19,045 (2024 - Surplus of £22,226). This is however after the part payment of £55,300 from a large legacy which will total £225,000. If this £55,300 is excluded from the figures the deficit would be £36,255 which is a more accurate reflection of the actual financial position.

We had budgeted for a deficit of £47,478. Compared to budget: Income was up £60,950 - mainly due to a better performance from our investments. Expenditure was down overall by £48 - although within this Research expenditure and Shows expenditure were down whilst BBKA News and BBKA Governance expenditure were up.

The BBKA has been notified that it will receive a significant legacy in the order of £225,000 from Geoffrey Smith.

We only recognise this income once it has been received in accordance with our accounting policy. The Trustees have decided to show this money as an unrestricted designated fund and are formulating a five year plan as to how this money will be spent. In the current year, as already mentioned, we have received £55,300 of this money and are expecting the remainder next year.

The budget for the year ended 30 September 2026 again shows a deficit of £49,752. (This again excludes the expected legacy payment of £169,700).

The ADM voted for a £2 membership increase last year and we are asking for a further £1 increase this year to keep up with inflation and also to help contribute towards our projected deficit position.

The BBKA holds sufficient reserves to cover this deficit position and along with the legacy mentioned above will show an overall surplus on its activities over the next year. Due to membership increases not perhaps happening on a timely basis in the past there is still a little bit of catching up to do before a balanced budget can be prepared.

Our unrestricted reserves as at 30 September 2025 are £1,373,670 (2024 - £1,354,625). We accordingly meet our reserves policy.

We keep the amount invested with Evelyn Partners under review and the portfolio has performed well over the last two years. To take advantage of better interest rates we have recently transferred some further monies to them to be held on instant access.

Diane Beck has once again managed the finances with confidence and knowledge, preparing reports on a timely basis and I would like to thank her for that.

The finances of the BBKA continue to be healthy which will enable it to respond swiftly to changing events as needed.

Reserves policy

The Executive Committee's policy objective is to maintain unrestricted reserves that are equal to six months running costs of the charity and also sufficient to cover provisions for the eventual cost of replacing the National Beekeeping Centre building in 2098 and funding of strategic initiatives to fulfil the charity's key objectives. The charity meets its Reserves Policy in full at the moment.

FUTURE PLANS

We continue to invest in educational materials online and will continue to evaluate and recommend research projects which are worthy of support by the BBKA.

In the same vein as last year we remain ready to take action when needed on concerns such as The Yellow Legged Asian Hornet and Tropilaelaps.

Page 3

THE BRITISH BEEKEEPERS' ASSOCIATION

REPORT OF THE TRUSTEES for the year ended 30 September 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, and the legal status of the British Beekeepers Association is a Charitable Incorporated Organisation (CIO). This means that the BBKA may legally own assets (including property) and employ personnel in its own right, rather than the Trustees being responsible under law. This change was effective from 1 January 2020.

Organisational structure

The charity's governing document is its Constitution. Its membership comprises Area Associations, Specialist Member Associations and Individuals. An Annual Delegates' Meeting (ADM) reviews its activities, provides policy direction through propositions and elects its Trustees, including its President.

The charity is governed by a maximum of twelve Trustees and a President who are elected by the Annual Delegates' Meeting in January each year and who resign in rotation.

The charity currently employs both full time and part time staff. There is an annual appraisal system overseen by a Human Resources Committee which is chaired by a Trustee. Pay increases are linked to the appraisal system or to changes in work methods or roles.

Induction and training of new trustees

Information about the role is provided to prospective Trustees. New Trustees receive appropriate documentation and relevant training. The new Trustees are inducted in January when the roles, responsibilities and the charity's objectives and policies are explained and discussed.

Risk management

The charity does not believe there are currently any significant financial risks to its continuance.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1185343

Principal address

The National Beekeeping Centre National Agricultural Centre Stoneleigh Park Stoneleigh Warwickshire CV8 2LG

Page 4

THE BRITISH BEEKEEPERS' ASSOCIATION

REPORT OF THE TRUSTEES

for the year ended 30 September 2025

Trustees

D E Drinkwater (Chair) S C Barnes (President) (resigned 15.5.2025) J I Nisbet J Medwell C E McGettigan (Vice Chair) M Hunter C T Chapman-Dawe W I Newson R A Oliver P Rogers A D Rowse L C Whyatt G R Clueit (appointed 11.01.2025)

OFFICERS AND NON VOTING ATTENDEES AT BOARD OF TRUSTEES MEETINGS

Leigh Sidaway General Secretary

The following are not members of the Board of Trustees in this capacity:

Patrons The Master, The Worshipful Company of Wax Chandlers Jimmy Doherty

Auditors

HB&O Ltd Chartered Accountants and Statutory Auditor Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

Bankers

Santander 63-65 The Parade Leamington Spa Warwickshire CV32 4BD

Investment Advisers

Evelyn Partners Investment Management Limited 45 Gresham Street London EC2V 7BG

Page 5

THE BRITISH BEEKEEPERS' ASSOCIATION

REPORT OF THE TRUSTEES

for the year ended 30 September 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on Saturday 10[th] January 2026 and signed on its behalf by:

........................................................................ D E Drinkwater - Trustee

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE BRITISH BEEKEEPERS' ASSOCIATION

Opinion

We have audited the financial statements of The British Beekeepers' Association (the 'charity') for the year ended 30 September 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE BRITISH BEEKEEPERS' ASSOCIATION

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The audit process includes an assessment of the entity's risk environment, through enquiry of and discussion with management, including an assessment of any key laws and regulations with which the company must comply in the ordinary course of its business.

Additionally, the overall risks of irregular transactions occurring are assessed following our observations and confirmation of the design and implementation of management's controls. Whilst we are mindful of these risks, our audit focus is geared towards the risk of material misstatement in the financial statements as a whole.

As such, our procedures cannot guarantee that all transactions have been fully compliant with all relevant laws and regulations, including those regulations relating to fraud, as our procedures are not designed to detect all instances of noncompliance. By definition, the risk of our detection of non-compliance is greater where compliance with a law or regulation is removed from the events and transactions reflected in the financial statements. The risk is also greater regarding irregularities due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE BRITISH BEEKEEPERS' ASSOCIATION

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

HB&O Ltd Chartered Accountants and Statutory Auditor Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

Date: Saturday 10th January 2026

Page 9

THE BRITISH BEEKEEPERS' ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Membership and subscriptions
Other charitable activities
Investment income
3
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
Other charitable activities
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
99,843
634,053
319,294
27,129
1,080,319
21,568
1,070,230
1,091,798
30,524
19,045
1,354,625
1,373,670		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 2025
Total
funds
£
99,843
634,053
319,294
27,129
1,080,319
21,568
1,070,230
1,091,798
30,524
19,045
1,354,625
1,373,670		 2024
Total
funds
£
69,870
635,047
290,634
35,295
1,030,846
17,408
1,034,996
1,052,404
43,784
22,226
1,332,399
1,354,625

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 10

THE BRITISH BEEKEEPERS' ASSOCIATION

BALANCE SHEET 30 September 2025

Notes
FIXED ASSETS
Tangible assets
11
Investments
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
TOTAL FUNDS		 Unrestricted
funds
£
263,321
599,670
862,991
11,057
100,521
464,896
576,474
(65,795)
510,679
1,373,670
1,373,670		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-		 2025
Total
funds
£
263,321
599,670
862,991
11,057
100,521
464,896
576,474
(65,795)
510,679
1,373,670
1,373,670
1,373,670
1,373,670		 2024
Total
funds
£
302,238
555,496
857,734
12,458
58,508
494,067
565,033
(68,142)
496,891
1,354,625
1,354,625
1,354,625
1,354,625

The financial statements were approved by the Board of Trustees and authorised for issue on Saturday 10th January 2026 and were signed on its behalf by:

............................................. D E Drinkwater - Trustee

The notes form part of these financial statements

Page 11

THE BRITISH BEEKEEPERS' ASSOCIATION

CASH FLOW STATEMENT
for the year ended 30 September 2025
2025
Notes
£
Cash flows from operating activities
Cash generated from operations
1
(42,650)
Net cash (used in)/provided by operating activities
(42,650)
Cash flows from investing activities
Purchase of tangible fixed assets
-
Purchase of fixed asset investments
(13,650)
Interest received
27,129
Net cash provided by investing activities
13,479
Change in cash and cash equivalents in
the reporting period
(29,171)
Cash and cash equivalents at the
beginning of the reporting period
494,067
Cash and cash equivalents at the end of
the reporting period
464,896		 2024
£
2,612
2,612
(3,150)
(16,500)
35,295
15,645
18,257
475,810
494,067

The notes form part of these financial statements

Page 12

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE CASH FLOW STATEMENT for the year ended 30 September 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2.

ACTIVITIES
2025 2024
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 19,045 22,226
Adjustments for:
Depreciation charges 35,681 42,400
Gain on investments (30,524) (43,784)
Loss on disposal of fixed assets 3,237 1,722
Interest received (27,129) (35,295)
Loss on disposal of unlisted investments - 30
Decrease in stocks 1,401 3,608
(Increase)/decrease in debtors (42,013) 13,165
Decrease in creditors (2,348) (1,460)
Net cash (used in)/provided by operations **(42,650) ** 2,612
ANALYSIS OF CHANGES IN NET FUNDS
At 1.10.24 Cash flow At 30.9.25
£ £ £
Net cash
Cash at bank and in hand 494,067 (29,171) 464,896
494,067 (29,171) 464,896
Total 494,067 (29,171) 464,896

The notes form part of these financial statements

Page 13

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Going concern

At the time of approving the financial statements the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

The financial statements have been prepared on a going concern basis as there are no material uncertainties about the charity's ability to continue its operations.

Significant accounting judgements and estimates

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. There are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property - over the lease term
Short term improvements - Straight line over 10 years
Show equipment - Straight line over 3 years
Furniture & fittings - Straight line over 4 years
Computer equipment - Straight line over 4 years

Investments

Fixed asset investments are shown on the balance sheet at their fair value. Listed investments are valued at their mid market value as at the balance sheet date. Any changes in fair value are recognised in the Statement of Financial Activities in the period in which they arise.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

continued...

Page 14

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

1. ACCOUNTING POLICIES - continued

Taxation

The British Beekeepers' Association is registered with the Charity Commission and under the provision of section 505 of the Income and Corporation Taxes Act 1988 is exempt from liability to taxation.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.trustees

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Financial Activities.

2. DONATIONS AND LEGACIES

3.

Gift aid
Apiary & Education Centre fund
Research fund
General donations
Asian Hornet fund
INVESTMENT INCOME
Interest receivable		 2025
£
2,453
6,998
10,650
69,928
9,814
99,843
2025
£
27,129		 2024
£
2,294
14,108
6,627
21,475
25,366
69,870
2024
£
35,295

continued...

Page 15

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

4. INCOME FROM CHARITABLE ACTIVITIES

Membership
and
subscriptions
£
Capitation fees from member Associations
572,406
Individual membership subscriptions
53,215
Gift Aid tax recovery
7,352
Spring Convention
-
Examinations Board
-
BBKA News Advertising and other
publications
-
Other
-
Education and Husbandry
-
Specialist members
1,080
634,053
5.
RAISING FUNDS
Other trading activities
Opening stock
Purchases
Closing stock
6.
CHARITABLE ACTIVITIES COSTS
Other charitable activities
7.
SUPPORT COSTS
Other charitable activities		 Other
charitable
activities
£
-
-
-
82,276
62,435
110,774
30,935
32,874
-
319,294
Direct
Costs
£
666,829
Other
£
**339,651 **

continued...

Page 16

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

7. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Other

Staff costs
Social security
Pensions
Rent, facilities & other costs
Postage and stationery
Professional fees
Depreciation of tangible fixed assets
Governance costs
Auditors' remuneration
Insurance
Executive & committee activities
Standing orders and governance
Accountancy fees
Profit/Loss on sale of tangible fixed assets		 2025
Other
charitable
activities
£
210,388
13,499
3,928
65,500
5,621
5,033
35,682
339,651
2025
Other
charitable
activities
£
5,930
6,088
39,591
7,589
1,315
3,237
63,750		 2024
Total
activities
£
199,838
14,751
3,218
59,023
7,354
4,113
42,400
330,697
2024
Total
activities
£
7,214
6,305
19,663
2,619
1,258
1,722
38,781

Governance costs

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees' expenses

Reimbursement of expenses to Trustees and officers of the charity, paid or accrued during the financial year, was as follows:

2025 2024
£ £
Board of Trustees' expenses
Trustees’ expenses 10,168 11,928

continued...

Page 17

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

8. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses - continued

Attendees (not Trustees)
Attendees’ expenses		 494
10,662		 1,365
13,293

Expenses claims covered reimbursement of travelling, accommodation, meals, postage and telephone calls. Claimants may be members of more than one committee and/or share transport.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Head Office staff		 2025
£
210,388
13,499
3,928
227,815
2025
6		 2024
£
199,838
14,751
3,218
217,807
2024
6

No employees received emoluments in excess of £60,000.

continued...

Page 18

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
69,870
Charitable activities
Membership and subscriptions
635,047
Other charitable activities
290,634
Investment income
35,295
Total
1,030,846
EXPENDITURE ON
Raising funds
17,408
Charitable activities
Other charitable activities
1,028,756
Total
1,046,164
Net gains on investments
43,784
NET INCOME/(EXPENDITURE)
28,466
Transfers between funds
(3,581)
Net movement in funds
24,885
RECONCILIATION OF FUNDS
Total funds brought forward
1,329,740
TOTAL FUNDS CARRIED FORWARD
1,354,625
Restricted
funds
£
-
-
-
-
-
-
6,240
6,240
-
(6,240)
3,581
(2,659)
2,659
-		 Total
funds
£
69,870
635,047
290,634
35,295
1,030,846
17,408
1,034,996
1,052,404
43,784
22,226
-
22,226
1,332,399
1,354,625

continued...

Page 19

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

11. TANGIBLE FIXED ASSETS

COST
At 1 October 2024
Disposals
At 30 September 2025
DEPRECIATION
At 1 October 2024
Charge for year
Eliminated on disposal
At 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024
COST
At 1 October 2024
Disposals
At 30 September 2025
DEPRECIATION
At 1 October 2024
Charge for year
Eliminated on disposal
At 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024		 Short
Leasehold
term
property
improvements
£
£
172,127
316,965
-
-
172,127
316,965
40,144
152,202
1,783
31,642
-
-
41,927
183,844
130,200
133,121
131,983
164,763
Furniture
Computer
& fittings
equipment
£
£
6,854
36,346
(4,694)
(2,448)
2,160
33,898
4,074
35,734
1,287
357
(3,201)
(2,193)
2,160
33,898
-
-
2,780
612		 Show
equipment
£
9,427
(3,151)
6,276
7,327
612
(1,663)
6,276
-
2,100
Totals
£
541,719
(10,293)
531,426
239,481
35,681
(7,057)
268,105
263,321
302,238

Tangible fixed assets are primarily used in the management and administration of the Charity rather than for direct charitable activities.

continued...

Page 20

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

12. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 October 2024
Additions
Revaluations
At 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024
There were no investment assets outside the UK.
Cost or valuation at 30 September 2025 is represented by:
Valuation in 2025
13.
STOCKS
Stocks
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
VAT
Prepayments and accrued income
 Listed
investments
£
555,496
13,650
30,524
599,670
599,670
555,496
Listed
investments
£
599,670
2025
2024
£
£
11,057
12,458
2025
2024
£
£
14,172
11,679
6,976
4,982
79,373
41,847
100,521
58,508

continued...

Page 21

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Deferred income in advance
Accrued expenses		 2025
£
8,733
5,284
2,342
38,415
11,021
65,795		 2024
£
19,963
4,964
1,168
26,770
15,277
68,142

Included within creditors is a balance totalling £38,415 (2024 - £26,770) relating to deferred income. The charity defers income relating to subscriptions and examination fees paid in advance.

Balance as at 1 October 2023
Amounts released to income during the year
Amounts deferred during the year
Balance as at 30 September 2024		 £
26,770
(26,770)
38,415
38,415

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years		 2025
£
1,635
6,179
78,818
**86,632 **		 2024
£
2,339
5,999
80,573
88,911

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Stoneleigh dilapidations
Education and Husbandry
J Hopkins legacy fund
Apiary & Education Centre
G B Smith legacy fund
TOTAL FUNDS		 At
1.10.24
£
964,620
131,750
30,858
105,733
121,664
-
1,354,625
1,354,625		 Net
movement
in funds
£
14,769
-
(13,483)
(21,559)
(15,982)
55,300
19,045
19,045		 Transfers
between
funds
£
(5,500)
5,500
-
-
-
-
-
-		 At
30.9.25
£
973,889
137,250
17,375
84,174
105,682
55,300
1,373,670
1,373,670

continued...

Page 22

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Education and Husbandry
J Hopkins legacy fund
Apiary & Education Centre
G B Smith legacy fund
TOTAL FUNDS		 Incoming
resources
£
985,146
32,874
-
6,999
55,300
1,080,319
1,080,319		 Resources
expended
£
(1,000,901)
(46,357)
(21,559)
(22,981)
-
(1,091,798)
**(1,091,798) **		 Gains and
losses
£
30,524
-
-
-
-
30,524
30,524		 Movement
in funds
£
14,769
(13,483)
(21,559)
(15,982)
55,300
19,045
19,045

2024 Comparatives for movement in funds

Unrestricted funds
General fund
Stoneleigh dilapidations
Education and Husbandry
J Hopkins legacy fund
Apiary & Education Centre
Restricted funds
IMYB Fund
TOTAL FUNDS		 At
1.10.23
£
934,350
126,250
24,758
128,317
116,065
1,329,740
2,659
1,332,399		 Net
movement
in funds
£
39,351
-
6,100
(22,584)
5,599
28,466
(6,240)
22,226		 Transfers
between
funds
£
(9,081)
5,500
-
-
-
(3,581)
3,581
-		 At
30.9.24
£
964,620
131,750
30,858
105,733
121,664
1,354,625
-
1,354,625

2024 Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Education and Husbandry
J Hopkins legacy fund
Apiary & Education Centre
Restricted funds
IMYB Fund
TOTAL FUNDS		 Incoming
resources
£
975,116
41,621
1
14,108
1,030,846
-
1,030,846		 Resources
expended
£
(979,549)
(35,521)
(22,585)
(8,509)
(1,046,164)
(6,240)
(1,052,404)		 Gains and
losses
£
43,784
-
-
-
43,784
-
43,784		 Movement
in funds
£
39,351
6,100
(22,584)
5,599
28,466
(6,240)
22,226

continued...

Page 23

THE BRITISH BEEKEEPERS' ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 September 2025

17. MOVEMENT IN FUNDS - continued

General fund

This fund represents free reserves to be used by the charity as it sees fit.

Stoneleigh dilapidations

These amounts have been designated by the Trustees to cover the costs of exiting the lease on the Stoneleigh properties.

Education and Husbandry fund

The amounts included within the education and husbandry fund are monies received to further the charitable objectives to expand the understanding of bees and beekeeping and support education in schools where specified.

J Hopkins legacy fund

The amounts included here represent a large donation made to the organisation which have been invested in the development of the Apiary & Education Centre at Stoneleigh, the costs of which will be depreciated over 10 years.

Apiary & Education Centre

The amounts included in this fund relate to monies received to support the ongoing costs of the Apiary & Education Centre at Stoneleigh.

Restricted IMYB

This fund includes amounts donated to enable junior beekeepers to attend the International Meeting of Young Beekeepers.

G B Smith legacy fund

The amounts included in here represent a large donation made to the organisation, which the Trustees are formulating a 5 year plan as to how this money will be spent.

18. RELATED PARTY DISCLOSURES

The Board of Trustees is considered to be the controlling party due to its ability to influence the operations and strategic direction of the charity. The compensation of these individuals is disclosed in the notes to the financial statements.

Page 24

THE BRITISH BEEKEEPERS' ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2025

INCOME AND ENDOWMENTS
Donations and legacies
Gift aid
Apiary & Education Centre fund
Research fund
General donations
Asian Hornet fund
Investment income
Interest receivable
Charitable activities
Capitation fees from member Associations
Individual membership subscriptions
Gift Aid tax recovery
Spring Convention
Examinations Board
BBKA News Advertising and other publications
Other
Education and Husbandry
Specialist members
Total incoming resources
EXPENDITURE
Other trading activities
Opening stock
Purchases
Closing stock
Charitable activities
Spring Convention
Shows
BBKA News
Examination Board
Members' insurance
Publicity, promotion & members registration
Apiary and Education
Insurance - building/office
Fundraising costs
Carried forward		 2025
£
2,453
6,998
10,650
69,928
9,814
99,843
27,129
572,406
53,215
7,352
82,276
62,435
110,774
30,935
32,874
1,080
953,347
1,080,319
12,458
20,167
(11,057)
21,568
78,547
1,981
305,813
91,420
9,736
74,808
19,064
11,388
1,968
594,725		 2024
£
2,294
14,108
6,627
21,475
25,366
69,870
35,295
575,953
51,030
7,018
89,157
59,732
97,750
2,373
41,622
1,046
925,681
1,030,846
16,066
13,800
(12,458)
17,408
81,976
14,434
324,126
70,556
9,340
51,622
8,509
10,855
2,285
573,703

This page does not form part of the statutory financial statements

Page 25

THE BRITISH BEEKEEPERS' ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 30 September 2025

Charitable activities
Brought forward
Education and Husbandry
Research projects
IMYB
Asian Hornet fund
Support costs
Other
Staff costs
Social security
Pensions
Rent, facilities & other costs
Postage and stationery
Professional fees
Depreciation of tangible fixed assets
Governance costs
Auditors' remuneration
Insurance
Board of Trustees activities
Standing orders and governance
Accountancy fees
Profit/Loss on sale of tangible fixed assets
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Gains/(losses) on fixed asset investments
Net income		 2025
£
594,725
32,917
15,663
3,917
19,607
666,829
210,388
13,499
3,928
65,500
5,621
5,033
35,682
339,651
5,930
6,088
39,591
7,589
1,315
3,237
63,750
1,091,798
(11,479)
30,524
19,045		 2024
£
573,703
24,808
38,958
6,240
21,809
665,518
199,838
14,751
3,218
59,023
7,354
4,113
42,400
330,697
7,214
6,305
19,663
2,619
1,258
1,722
38,781
1,052,404
(21,558)
43,784
22,226

This page does not form part of the statutory financial statements

Page 26

Document electronically signed

www.fusesign.com

Document Details

Document ID 7fd00000-7f3a-7e32-f976-08de541813b3 Document Bundle ID 7fd00000-7f3a-7e32-f44e-08de541814bb Uploaded to FuseSign 2026-01-15 09:27 +00:00 FuseSign subscriber HB&O Initiator email natalie.kirwan@hboltd.co.uk Signed by Diane Drinkwater (diane.drinkwater@bbka.org.uk) System finalisation 2026-01-15 09:45 +00:00 Verify URL https://app.fuse.work/fusesign/verify/7fd00000-7f3a-7e32-f976-08de541813b3

Document Signers

Signer 1

Name Diane Drinkwater Email diane.drinkwater@bbka.org.u k Mobile N/A IP Address/es 82.132.239.46, 84.64.152.228 Signed on Pages 8, 13 Verification Mode Email Code

----- Start of picture text -----
6e0a0000-2c0a-82e8-a2b2-08dd2336f1d1_Signature
----- End of picture text -----

DOCUMENT AUDIT LOG

DATE TIME USER TRANSACTION
2026-01-15 09:27 +00:00 NATALIE.KIRWAN@HBOLTD.CO DOCUMENT BUNDLE CREATED BY NATALIE KIRWAN
.UK (NATALIE.KIRWAN@HBOLTD.CO.UK)
2026-01-15 09:27 +00:00 SYSTEM ACCESS LINK: SENDING EMAIL TO: DIANE.DRINKWATER@BBKA.ORG.UK. (3
DOCUMENTS - 2 SIGNING ACTIONS).
2026-01-15 09:43 +00:00 DIANE DRINKWATER EMAIL VERIFICATION REQUESTED TO EMAIL
DIANE.DRINKWATER@BBKA.ORG.UK
2026-01-15 09:44 +00:00 DIANE DRINKWATER CODE ENTERED AND VERIFIED
2026-01-15 09:44 +00:00 DIANE DRINKWATER LINK OPENED FROM IP 84.64.152.228
2026-01-15 09:44 +00:00 DIANE DRINKWATER DOCUMENT SIGNED: BBKA ACCOUNTS FINAL [FYI-102944777].PDF - ON PAGE
8(SIGNATUREID: 957D0000-2CAA-8661-DEFE-08DE54185F0B)
2026-01-15 09:44 +00:00 DIANE DRINKWATER DOCUMENT SIGNED: BBKA ACCOUNTS FINAL [FYI-102944777].PDF - ON PAGE
13(SIGNATUREID: 957D0000-2CAA-8661-DF0F-08DE54185F0B)
2026-01-15 09:44 +00:00 DIANE DRINKWATER DOCUMENT SIGNED: BBKA ACCOUNTS FINAL[FYI-102944777].PDF
2026-01-15 09:44 +00:00 DIANE DRINKWATER DIANE DRINKWATER HAS COMPLETED BUNDLE 7FD00000-7F3A-7E32-F44E-
08DE541814BB
2026-01-15 09:45 +00:00 SYSTEM FINALISING DOCUMENT(7FD00000-7F3A-7E32-F976-08DE541813B3)

More Information

For more information on electronic signatures and to validate this document was signed by the parties listed above, please visit www.fusesign.com