**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: 

- to engage with and encourage potential beekeepers 

- to facilitate continuous improvement in the standard of beekeeping husbandry 

- to ensure relevant information is available through appropriate channels for target audiences. 

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 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity Statement of Recommended Practice (SORP); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

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). 

- In our opinion the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 30 September 2025 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **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: 

- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or 

- sufficient accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

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<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>**Charitable activities**<br>4<br>Membership and subscriptions<br>Other charitable activities<br>Investment income<br>3<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>**Charitable activities**<br>6<br>Other charitable activities<br>**Total**<br>Net gains on investments<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>**99,843**<br>**634,053**<br>**319,294**<br>**27,129**<br>**1,080,319**<br>**21,568**<br>**1,070,230**<br>**1,091,798**<br>**30,524**<br>**19,045**<br>**1,354,625**<br>**1,373,670**|Restricted<br>funds<br>£<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**2025**<br>**Total**<br>**funds**<br>**£**<br>**99,843**<br>**634,053**<br>**319,294**<br>**27,129**<br>**1,080,319**<br>**21,568**<br>**1,070,230**<br>**1,091,798**<br>**30,524**<br>**19,045**<br>**1,354,625**<br>**1,373,670**|2024<br>Total<br>funds<br>£<br>69,870<br>635,047<br>290,634<br>35,295<br>1,030,846<br>17,408<br>1,034,996<br>1,052,404<br>43,784<br>22,226<br>1,332,399<br>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<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>Investments<br>12<br>**CURRENT ASSETS**<br>Stocks<br>13<br>Debtors<br>14<br>Cash at bank and in hand<br>**CREDITORS**<br>Amounts falling due within one year<br>15<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>17<br>Unrestricted funds<br>**TOTAL FUNDS**|Unrestricted<br>funds<br>£<br>**263,321**<br>**599,670**<br>**862,991**<br>**11,057**<br>**100,521**<br>**464,896**<br>**576,474**<br>**(65,795)**<br>**510,679**<br>**1,373,670**<br>**1,373,670**|Restricted<br>funds<br>£<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**2025**<br>**Total**<br>**funds**<br>**£**<br>**263,321**<br>**599,670**<br>**862,991**<br>**11,057**<br>**100,521**<br>**464,896**<br>**576,474**<br>**(65,795)**<br>**510,679**<br>**1,373,670**<br>**1,373,670**<br>**1,373,670**<br>**1,373,670**|2024<br>Total<br>funds<br>£<br>302,238<br>555,496<br>857,734<br>12,458<br>58,508<br>494,067<br>565,033<br>(68,142)<br>496,891<br>1,354,625<br>1,354,625<br>1,354,625<br>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**<br>**for the year ended 30 September 2025**<br>**2025**<br>Notes<br>**£**<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>**(42,650) **<br>Net cash (used in)/provided by operating activities<br>**(42,650) **<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>**-**<br>Purchase of fixed asset investments<br>**(13,650)**<br>Interest received<br>**27,129**<br>Net cash provided by investing activities<br>**13,479**<br>**Change in cash and cash equivalents in**<br>**the reporting period**<br>**(29,171)**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**494,067**<br>**Cash and cash equivalents at the end of**<br>**the reporting period**<br>**464,896**|2024<br>£<br>2,612<br>2,612<br>(3,150)<br>(16,500)<br>35,295<br>15,645<br>18,257<br>475,810<br>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<br>Apiary & Education Centre fund<br>Research fund<br>General donations<br>Asian Hornet fund<br>**INVESTMENT INCOME**<br>Interest receivable|**2025**<br>**£**<br>**2,453**<br>**6,998**<br>**10,650**<br>**69,928**<br>**9,814**<br>**99,843**<br>**2025**<br>**£**<br>**27,129**|2024<br>£<br>2,294<br>14,108<br>6,627<br>21,475<br>25,366|
|---|---|---|
|||69,870|
|||2024<br>£<br>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<br>and<br>subscriptions<br>£<br>Capitation fees from member Associations<br>**572,406**<br>Individual membership subscriptions<br>**53,215**<br>Gift Aid tax recovery<br>**7,352**<br>Spring Convention<br>**-**<br>Examinations Board<br>**-**<br>BBKA News Advertising and other<br>publications<br>**-**<br>Other<br>**-**<br>Education and Husbandry<br>**-**<br>Specialist members<br>**1,080**<br>**634,053**<br>**5.**<br>**RAISING FUNDS**<br>**Other trading activities**<br>Opening stock<br>Purchases<br>Closing stock<br>**6.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Other charitable activities<br>**7.**<br>**SUPPORT COSTS**<br>Other charitable activities||Other<br>charitable<br>activities<br>£<br>**-**<br>**-**<br>**-**<br>**82,276**<br>**62,435**<br>**110,774**<br>**30,935**<br>**32,874**<br>**-**<br>**319,294 **<br>Direct<br>Costs<br>£<br>**666,829**<br>Other<br>£<br>**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<br>Social security<br>Pensions<br>Rent, facilities & other costs<br>Postage and stationery<br>Professional fees<br>Depreciation of tangible fixed assets<br>**Governance costs**<br>Auditors' remuneration<br>Insurance<br>Executive & committee activities<br>Standing orders and governance<br>Accountancy fees<br>Profit/Loss on sale of tangible fixed assets|**2025**<br>Other<br>charitable<br>activities<br>**£**<br>**210,388**<br>**13,499**<br>**3,928**<br>**65,500**<br>**5,621**<br>**5,033**<br>**35,682 **<br>**339,651 **<br>**2025**<br>Other<br>charitable<br>activities<br>**£**<br>**5,930**<br>**6,088**<br>**39,591**<br>**7,589**<br>**1,315**<br>**3,237**<br>**63,750**|2024<br>Total<br>activities<br>£<br>**199,838**<br>**14,751**<br>**3,218**<br>**59,023**<br>**7,354**<br>**4,113**<br>**42,400**<br>**330,697**<br>2024<br>Total<br>activities<br>£<br>**7,214**<br>**6,305**<br>**19,663**<br>**2,619**<br>**1,258**<br>**1,722**<br>**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)**<br>Attendees’ expenses|494<br>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<br>Social security costs<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Head Office staff|**2025**<br>**£**<br>**210,388**<br>**13,499**<br>**3,928**<br>**227,815**<br>**2025**<br>**6**|2024<br>£<br>199,838<br>14,751<br>3,218|
|---|---|---|
|||217,807|
|||2024<br>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.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>69,870<br>**Charitable activities**<br>Membership and subscriptions<br>635,047<br>Other charitable activities<br>290,634<br>Investment income<br>35,295<br>**Total**<br>1,030,846<br>**EXPENDITURE ON**<br>Raising funds<br>17,408<br>**Charitable activities**<br>Other charitable activities<br>1,028,756<br>**Total**<br>1,046,164<br>Net gains on investments<br>43,784<br>**NET INCOME/(EXPENDITURE)**<br>28,466<br>**Transfers between funds**<br>(3,581)<br>**Net movement in funds**<br>24,885<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>1,329,740<br>**TOTAL FUNDS CARRIED FORWARD**<br>1,354,625|<br>Restricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>6,240<br>6,240<br>-<br>(6,240)<br>3,581<br>(2,659)<br>2,659<br>-|Total<br>funds<br>£<br>69,870<br>635,047<br>290,634<br>35,295<br>1,030,846<br>17,408<br>1,034,996<br>1,052,404<br>43,784<br>22,226<br>-<br>22,226<br>1,332,399<br>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**<br>At 1 October 2024<br>Disposals<br>At 30 September 2025<br>**DEPRECIATION**<br>At 1 October 2024<br>Charge for year<br>Eliminated on disposal<br>At 30 September 2025<br>**NET BOOK VALUE**<br>At 30 September 2025<br>At 30 September 2024<br>**COST**<br>At 1 October 2024<br>Disposals<br>At 30 September 2025<br>**DEPRECIATION**<br>At 1 October 2024<br>Charge for year<br>Eliminated on disposal<br>At 30 September 2025<br>**NET BOOK VALUE**<br>At 30 September 2025<br>At 30 September 2024|Short<br>Leasehold<br>term<br>property<br>improvements<br>£<br>£<br>**172,127**<br>**316,965**<br>**-**<br>**-**<br>**172,127**<br>**316,965**<br>**40,144**<br>**152,202**<br>**1,783**<br>**31,642**<br>**-**<br>**-**<br>**41,927**<br>**183,844**<br>**130,200**<br>**133,121**<br>131,983<br>164,763<br>Furniture<br>Computer<br>& fittings<br>equipment<br>£<br>£<br>**6,854**<br>**36,346**<br>**(4,694)**<br>**(2,448) **<br>**2,160**<br>**33,898**<br>**4,074**<br>**35,734**<br>**1,287**<br>**357**<br>**(3,201)**<br>**(2,193) **<br>**2,160**<br>**33,898**<br>**-**<br>**-**<br>2,780<br>612|Show<br>equipment<br>£<br>**9,427**<br>**(3,151)**<br>**6,276**<br>**7,327**<br>**612**<br>**(1,663) **<br>**6,276**<br>**-**<br>2,100<br>Totals<br>£<br>**541,719**<br>**(10,293) **<br>**531,426**<br>**239,481**<br>**35,681**<br>**(7,057) **<br>**268,105**<br>**263,321**<br>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**<br>At 1 October 2024<br>Additions<br>Revaluations<br>At 30 September 2025<br>**NET BOOK VALUE**<br>At 30 September 2025<br>At 30 September 2024<br>There were no investment assets outside the UK.<br>Cost or valuation at 30 September 2025 is represented by:<br>Valuation in 2025<br>**13.**<br>**STOCKS**<br>Stocks<br>**14.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade debtors<br>VAT<br>Prepayments and accrued income<br>|Listed<br>investments<br>£<br>**555,496**<br>**13,650**<br>**30,524**<br>**599,670**<br>**599,670**<br>555,496<br>**Listed**<br>**investments**<br>**£**<br>**599,670**<br>**2025**<br>2024<br>**£**<br>£<br>**11,057**<br>12,458<br>**2025**<br>2024<br>**£**<br>£<br>**14,172**<br>11,679<br>**6,976**<br>4,982<br>**79,373**<br>41,847<br>**100,521**<br>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<br>Social security and other taxes<br>Other creditors<br>Deferred income in advance<br>Accrued expenses|**2025**<br>**£**<br>**8,733**<br>**5,284**<br>**2,342**<br>**38,415**<br>**11,021**<br>**65,795**|2024<br>£<br>19,963<br>4,964<br>1,168<br>26,770<br>15,277<br>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<br>Amounts released to income during the year<br>Amounts deferred during the year<br>Balance as at 30 September 2024|**£**<br>26,770<br>(26,770)<br>38,415<br>38,415|
|---|---|



## **16. LEASING AGREEMENTS** 

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

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



## **17. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>Stoneleigh dilapidations<br>Education and Husbandry<br>J Hopkins legacy fund<br>Apiary & Education Centre<br>G B Smith legacy fund<br>**TOTAL FUNDS**|At<br>1.10.24<br>£<br>**964,620**<br>**131,750**<br>**30,858**<br>**105,733**<br>**121,664**<br>**-**<br>**1,354,625**<br>**1,354,625**|Net<br>movement<br>in funds<br>£<br>**14,769**<br>**-**<br>**(13,483)**<br>**(21,559)**<br>**(15,982)**<br>**55,300**<br>**19,045**<br>**19,045**|Transfers<br>between<br>funds<br>£<br>**(5,500)**<br>**5,500**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|At<br>30.9.25<br>£<br>**973,889**<br>**137,250**<br>**17,375**<br>**84,174**<br>**105,682**<br>**55,300**<br>**1,373,670**<br>**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**<br>General fund<br>Education and Husbandry<br>J Hopkins legacy fund<br>Apiary & Education Centre<br>G B Smith legacy fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>**985,146**<br>**32,874**<br>**-**<br>**6,999**<br>**55,300**<br>**1,080,319**<br>**1,080,319**|Resources<br>expended<br>£<br>**(1,000,901)**<br>**(46,357)**<br>**(21,559)**<br>**(22,981)**<br>**-**<br>**(1,091,798)**<br>**(1,091,798) **|Gains and<br>losses<br>£<br>**30,524**<br>**-**<br>**-**<br>**-**<br>**-**<br>**30,524**<br>**30,524**|Movement<br>in funds<br>£<br>**14,769**<br>**(13,483)**<br>**(21,559)**<br>**(15,982)**<br>**55,300**<br>**19,045**<br>**19,045**|
|---|---|---|---|---|



## **2024 Comparatives for movement in funds** 

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



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

|**Unrestricted funds**<br>General fund<br>Education and Husbandry<br>J Hopkins legacy fund<br>Apiary & Education Centre<br>**Restricted funds**<br>IMYB Fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>975,116<br>41,621<br>1<br>14,108<br>1,030,846<br>-<br>1,030,846|Resources<br>expended<br>£<br>(979,549)<br>(35,521)<br>(22,585)<br>(8,509)<br>(1,046,164)<br>(6,240)<br>(1,052,404)|Gains and<br>losses<br>£<br>43,784<br>-<br>-<br>-<br>43,784<br>-<br>43,784|Movement<br>in funds<br>£<br>39,351<br>6,100<br>(22,584)<br>5,599<br>28,466<br>(6,240)<br>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**<br>**Donations and legacies**<br>Gift aid<br>Apiary & Education Centre fund<br>Research fund<br>General donations<br>Asian Hornet fund<br>**Investment income**<br>Interest receivable<br>**Charitable activities**<br>Capitation fees from member Associations<br>Individual membership subscriptions<br>Gift Aid tax recovery<br>Spring Convention<br>Examinations Board<br>BBKA News Advertising and other publications<br>Other<br>Education and Husbandry<br>Specialist members<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Other trading activities**<br>Opening stock<br>Purchases<br>Closing stock<br>**Charitable activities**<br>Spring Convention<br>Shows<br>BBKA News<br>Examination Board<br>Members' insurance<br>Publicity, promotion & members registration<br>Apiary and Education<br>Insurance - building/office<br>Fundraising costs<br>Carried forward|2025<br>£<br>**2,453**<br>**6,998**<br>**10,650**<br>**69,928**<br>**9,814**<br>**99,843**<br>**27,129**<br>**572,406**<br>**53,215**<br>**7,352**<br>**82,276**<br>**62,435**<br>**110,774**<br>**30,935**<br>**32,874**<br>**1,080**<br>**953,347**<br>**1,080,319**<br>**12,458**<br>**20,167**<br>**(11,057) **<br>**21,568**<br>**78,547**<br>**1,981**<br>**305,813**<br>**91,420**<br>**9,736**<br>**74,808**<br>**19,064**<br>**11,388**<br>**1,968**<br>**594,725**|2024<br>£<br>2,294<br>14,108<br>6,627<br>21,475<br>25,366<br>69,870<br>35,295<br>575,953<br>51,030<br>7,018<br>89,157<br>59,732<br>97,750<br>2,373<br>41,622<br>1,046<br>925,681<br>1,030,846<br>16,066<br>13,800<br>(12,458)<br>17,408<br>81,976<br>14,434<br>324,126<br>70,556<br>9,340<br>51,622<br>8,509<br>10,855<br>2,285<br>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**<br>Brought forward<br>Education and Husbandry<br>Research projects<br>IMYB<br>Asian Hornet fund<br>**Support costs**<br> **Other**<br>Staff costs<br>Social security<br>Pensions<br>Rent, facilities & other costs<br>Postage and stationery<br>Professional fees<br>Depreciation of tangible fixed assets<br> **Governance costs**<br>Auditors' remuneration<br>Insurance<br>Board of Trustees activities<br>Standing orders and governance<br>Accountancy fees<br>Profit/Loss on sale of tangible fixed assets<br>Total resources expended<br>**Net expenditure before gains and losses**<br>**Realised recognised gains and losses**<br>Gains/(losses) on fixed asset investments<br>**Net income**|2025<br>£<br>**594,725**<br>**32,917**<br>**15,663**<br>**3,917**<br>**19,607**<br>**666,829**<br>**210,388**<br>**13,499**<br>**3,928**<br>**65,500**<br>**5,621**<br>**5,033**<br>**35,682 **<br>**339,651**<br>**5,930**<br>**6,088**<br>**39,591**<br>**7,589**<br>**1,315**<br>**3,237**<br>**63,750**<br>**1,091,798**<br>**(11,479)**<br>**30,524**<br>**19,045**|2024<br>£<br>573,703<br>24,808<br>38,958<br>6,240<br>21,809<br>665,518<br>199,838<br>14,751<br>3,218<br>59,023<br>7,354<br>4,113<br>42,400<br>330,697<br>7,214<br>6,305<br>19,663<br>2,619<br>1,258<br>1,722<br>38,781<br>1,052,404<br>(21,558)<br>43,784<br>22,226|
|---|---|---|



This page does not form part of the statutory financial statements 

Page 26 



## **Document electronically signed** 


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## **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 


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## **DOCUMENT AUDIT LOG** 

|**DATE TIME**|**USER**|**TRANSACTION**|
|---|---|---|
|2026-01-15 09:27 +00:00|NATALIE.KIRWAN@HBOLTD.CO|DOCUMENT BUNDLE CREATED BY NATALIE KIRWAN|
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|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)|





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