2023-04-30-accounts

		Pages
Trustees' Annual Report		2to4
Independent Examiner's	Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts		8to 13
Detailed Statement of Financial Activities		14to 15

for the perio	d ended 30April	2023
			Unrestricted	Restricted	Total
			funds	funds	funds
			2023	2023	2023
		Notes	f	f	f
Income and	endowments
from:
Donations	and legacies		162,333	3,295	165,628
Charitable	activities		11,166	35,000	46,166
Investments			135		135
Total			173,634	38,295	211,929
Expenditure	on:
Charitable	activities		22,412		22,412
Other			9,356	25,166	34,522
Total			31,768	25,166	56,934
Net gains on	investments
Net income			141,866	13,129	154,995
Transfers between funds
Net Income gains/(losses)	before other		141,866	13,129	154,995
Other gains	and losses
Net movement In funds			141,866	13,129	154,995
Reconciliation offunds:
Total funds carried forward			141,866	13,129	154,995

Fund accoun	Fund accoun	ting	ting
Unrestricted		funds		These are available for use at the discretion	ofthe trustees		in furtherance	of
				the general objects ofthe charity.
				These are unrestricted funds earmarked by	the trustees	for particular
Designated	funds			purposes.
Revaluation		funds		These are unrestricted funds which include	a revaluation	reserve representing
				the restatement ofinvestment assets at their market values.
Restricted	funds			These are available for use subject to restrictions imposed			by the donor	or
				through terms ofan appeal.
Income
Recognition		of		Income is included in the Statement of Financial Activities			(SoFA) when the
				charity becomes entitled to, and virtually certain to receive, the income				and
				the amount ofthe income can be measured	with sufficient		reliability.
Income with		related		Where income has related expenditure the	income and	related expenditure			is
expenditure				reported gross in the SoFA.
Donations	and			Voluntary income received by way of grants,	donations	and gifts is included			in
legacies				the SoFA when receivable and only when the Charity has unconditional
				entitlement to the income.
Tax reclaims		on		Income from tax reclaims is included in the	SoFA at the	same time as the
donations	and		gifts	gift/donation to which it relates.
Donated services				These are only included in income (with an	equivalent amount in expenditure)
and facilities				where the benefit to the Charity is reasonably quantifiable,			measurable	and
				material.
Volunteer	help			The value ofany volunteer help received is	not included	in	the accounts.
Investment		income		This is included in the accounts when receivable.
Gains/(losses)			on	This includes any gain or loss resulting from	revaluing investments to market
revaluation		of	fixed	value at the end ofthe year.
assets
Gains/(losses)			on	This includes any gain or loss on the sale of	investments.
investment		assets

2	Income	fro	m	donations	an	d legacies
							Unrestricted	Restricted	Total
									2023
							E		E
	Individual		donations				9,129	525	9,654
	Company	donations					153,204	2,770	155,974
							162,333	3,295	165,628
3	Income from			charitable	activities
							Unrestricted	Restricted	Total
									2023
	Courses						375		375
	Fundraising		events				10,791		10,791
	Grants							35,000	35,000
							11,166	35,000	46,166
4	Income	from		investments
								Unrestricted	Total
									2023
	Bank interest							135	135
								135	135
5	Expenditure			on charitable		activities
								Unrestricted	Total
									2023
	Expenditure			on charitable
	activities
	Fundraising			events				22,062	22,062
	Governance			costs
	Independent			Examiners	fees			350	350
								22,412	22,412
6	Other expenditure
							Unrestricted	Restricted	Total
									2023
	Other expenditure						9,356	25,166	34,522
							9,356	25,166	34,522

8	Debtors
				2023
				f
	Other debtors			1,000
				1,000
9	Creditors:
	amounts falling due within one year
				202$
				f
	Trade creditors			46,360
	Other taxes	and social	security	2,408
	Other creditors			4,402
	Accruals			2,700
				55,870
10	Movement	in funds
				Incoming
				resources
				(including other	Resources expended	At 30April 2023
				gains/losses)
				f
	Restricted funds:
	Restricted income funds:
	Ghana Beekeepers Restore
	Forests			35,000	(25,160)	9,840
	Uganda Beesfor Batwa		II	2,770	(6)	2,764
	Ukraine Beekeepers			525		525
	Total			38,295	(25,166)	13,129
	Unrestricted	funds:
	General funds			173,634	(31,768)	141,866
	Total funds			211,929	(56,934)	154,995

11	Analysis ofne funds	t assets between
			Unrestricted	Restricted
					Total
			funds	funds
			f	f	f
	Net current assets		141,866	13,129	154,995
			141,866	13,129	154,995
12	Reconciliation	ofnet debt

					At $0April
				Cash flows	2023
				f	f
Cash	and	cash	equivalents	209,865	209,865
				209,865	209,865
Net	debt			209,865	209,865

			Unrestricted	Restricted
			funds	funds	Total funds
			2023	2023	2023
				f	f
Income and endowments		from:
Donations and legacies
Individual donations			9,129	525	9,654
Company donations			153,204	2,770	155,974
			162,333	3,295	165,628
Charitable activities
Courses			375		375
Fundraising events			10,791		10,791
Grants				35,000	35,000
			11,166	35,000	46,166
Investments
Bank interest			135		135
			135		135
Total income and endowments			173,634	38,295	211,929
Expenditure on:
Charitable activities
Fundraising events			22,062		22,062
			22,062		22,062
Governance costs
Independent Examiners fees			350		350
			350		350
Total ofexpenditure activities	on charitable		22,412		22,412
Other expenditure
Other expenditure			9,356	25,166	34,522
			9,356	25,166	34,522
Total ofexpenditure	ofother costs		9,356	25,166	34,522
Tota I expenditure			31,768	25,166	56,934
Net gains on investments
Net income			141,866	13,129	154,995
Net income before gains/(losses)	other		141,866	13,129	154,995
Other Gains
Net movement in funds			141,866	13,129	154,995
Reconciliation offunds: