|||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|
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|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|
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|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||||||||
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|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|
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|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:||||||