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2021-09-30-accounts

(A Charitable Company Limited by Guarantee)

KENT BEEKEEPERS ASSOCIATION

COMPANY 238630

DIRECTORS & TRUSTEES REPORT AND ACCOUNTS

FOR THE YEAR ENDED

30 SEPTEMBER 2021

CONTENTS Page
Legal and Administrative Information 2
Directors and Trustees 2
Report of the Trustees 3-5
Treasurer’s Report 5
Statement by the Independent Examiner 6
Statement of Financial Activities 7
Balance Sheet 8
Notes Forming Part of the Financial Statements 9-11

KENT BEEKEEPERS ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

For the Year Ended 30 September 2021

COMPANY REGISTERED NUMBER: 238630

CHARITY REGISTERED NUMBER: 222946

REGISTERED OFFICE: 23 King’s Road Tonbridge Kent TN9 2HB CHAIRMAN: Mr D. Cockburn VICE-CHAIRMAN: Mr R Jackman SECRETARY: Mr S Clarkson TREASURER: Mr J. D. Hendrie

DIRECTORS AND TRUSTEES:

Mr D. Cockburn Mrs J. Coleman Mr R. Dudgeon Mr J. Cash Mr R. Jackman (appointed 11 Mrs M. Elliott Mrs L. Fancote Mrs K Fletcher September 2021) Mrs S. Stansfield (Resigned 16 February Mr A English Mr D Rea Mr R. Smith 2022) Mr R D Simpson Mrs W Laffan Mr J D Hendrie Dr D. Chiloane Mr V Webb Mr C. Hayward (Resigned 16 November (appointed 16 Mr D. Hendry Mrs S. Knights 2021) November 2021) Mr M Lindsay Mr A Trinick (Resigned 03 Mr S Clarkson (Appointed 16 Mr D Wood December 2021) February 2022) Mr I G Sullivan Mr G R Jenkins OBE Mr E Underwood Dr A M Blackburn

Mr I G Sullivan (appointed 8 April 2022)

Mr M J Hemming

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KENT BEEKEEPERS ASSOCIATION

REPORT OF THE TRUSTEES For the Year Ended 30 September 2021

GENERAL INTRODUCTION

The Trustees, who are Directors of the Company for the purposes of the Companies Act 2006, submit their annual report and financial statements of Kent Beekeepers Association (KBKA / the Company) for the year ended 30 September 2021. The Directors and Trustees confirm that this annual report and financial statements comply with the current Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities".

The Director’s statement with regard to no audit, financial reporting standard and accounting records appear below on pages 6 and 8.

DIRECTORS' AND TRUSTEES' RESPONSIBILITIES

Company and Charity law applicable to charities in England & Wales requires the Directors and Trustees to prepare financial statements for each financial year which give a fair and true view of the state of affairs of the Company and of the surplus or deficit of the Company for that period. In preparing these financial statements, the directors and trustees have:

The Directors and Trustees have overall responsibility for ensuring that the Company has an appropriate system of controls in place both financial and otherwise. They also acknowledge that they are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They also acknowledge that they are responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

METHOD OF APPOINTMENT OR ELECTION OF DIRECTORS

The management of the Company is the responsibility of the Directors who are elected under the terms of the Articles of Association.

CONSTITUTION POLICIES AND OBJECTIVES

The Company is registered as a Charitable Company limited by guarantee and was set up by a Memorandum of Association.

The objectives of the Company are:

These objectives have been updated after the last annual report.

Implementation of the objectives is the responsibility of the Council, which meets periodically during each year. Branch representatives of Council are Directors of the Company.

When reviewing the Company’s policies and objectives and planning activities, the Directors confirm that they have referred to, and complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance, as published by the Charity Commission in their general guidance notes.

In furtherance of the above the Company arranges courses to encourage good beekeeping husbandry and management and sponsors all ordinary members who pass the British Beekeepers Association Assessments and

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KENT BEEKEEPERS ASSOCIATION

examinations in beekeeping proficiency. A great deal of effort is put into increasing public awareness of the environment, the vital importance of bees and the many benefits of honey.

Beekeepers are encouraged to take the British Beekeepers Association examinations to increase both their knowledge and efficiency in the craft and encouragement is given to improve detection and treatment of bee diseases by beekeepers. Advice to the Public is also given about all sorts of bees and other flying insects.

The Council addresses relevant health and safety matters at each meeting and has assessed the major risks to which the Company is exposed. The Directors are satisfied that systems are in place to mitigate the risks and risk assessments are prepared for all events.

ACHIEVEMENTS, ACTIVITIES AND DEVELOPMENT 2021

The Company had 1173 fully registered members (1177 in 2020) during the year to 30 September 2021.

Members and branches all hold regular meetings and also provide support and assistance to teachers in keeping bees in schools and providing bees for education. Lectures, events and training sessions with practical demonstrations on bee husbandry and hive management are also held throughout the year many branches take part in, and contribute to, local events arranged by other organisations at which they publicise beekeeping in its many aspects.

Members of the Show Committee supported the ‘Kent County Agricultural Society (KCAS) Living Land Event’ at the Kent showground which was attended by over 2500 primary school children. The year saw 14 candidates taking and passing the ‘the British Beekeepers Association (BBKA) ‘Assessments and examinations in beekeeping proficiency’.

The Articles of Association were updated, by special resolution of the members, on 11[th] September 2021.

The Company name was changed, by special resolution of the members, on 20th January 2022 from ‘The Kent BeeKeepers’ Association’ to ‘Kent Beekeepers Association’.

The Company Registered Address was changed, by special resolution of the members, on 16th February 2022 from ‘26 Coldharbour Lane, Hildenborough, Tonbridge, Kent, TN11 9JT’ to ‘23 King's Road, Tonbridge, Kent, TN9 2HB’.

FINANCIAL REVIEW 2021

The statement of financial activities on page 7 shows total income for the year of £101,098 (2020 £92,073). Reserves (retained funds carried forward) at market value on 30 September 2021 amounted to £250,393 (In 2020 this was £217,454).

Total expenses for the year amounted to £94,805 (2020 £93,188) and hence the net KBKA surplus before taking into account unrealised gains on investments was £6,293 (2020 £1,844).

Unrealised gains on investments for the year amounted to £26,646 (2020 loss £14,911).

The total income from Apiary movements and developments and Apiary activities this year was £30,492 (£27,210 in 2020). Total expenditure on all apiary activities was £44,477 (£36,460 in 2020) hence the overall result for all apiary activities taken together was a deficit of £13,985 compared to a deficit of £9,250 in 2020.

The overall KBKA surplus this year is again quoted without any accruals other than the accountancy accrual.

INVESTMENT POWERS

The Memorandum of Association authorises the Trustees to make and hold investments using the general funds of the Company without restriction.

FUTURE DEVELOPMENTS

The Directors will continue actively to promote the objectives of the Company by organising lectures, seminars, courses show competitions and demonstrations and by producing informative leaflets etc. They consider that the present level of funding is adequate to support the continuing objectives of the Company, and this is kept under regular review.

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KENT BEEKEEPERS ASSOCIATION

TREASURER’s REPORT 2021

It is confirmed that the unaudited financial statements which follow have been compiled to assist Council to fulfil their responsibilities for the preparation of the required financial statements for the year ended 30 September 2021.These financial statements and accounts have been prepared from the accounting records of the Company. They have been prepared in accordance with the Companies Act 2006 and 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 (FRS102) (effective 1 January 2015). It is considered that the Company is exempt from audit see page 8.

The accounts of the individual Branches are each checked by an Independent Examiner at the Branch level. These consolidated accounts of Kent Beekeepers Association are compiled from the individual 12 branch accounts and the accounts covering figures for the County on its own. The consolidated accounts are checked by another Independent Examiner.

Mr J D Hendrie, Treasurer

…………..………….………… Dated 4th June 2022

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KENT BEEKEEPERS ASSOCIATION

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF KENT BEEKEEPERS ASSOCIATION (‘THE COMPANY’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2021.

Responsibilities and basis of report

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date

Joanne Brown – FCCA

Sargeant Partnership LLP Chartered Accountants 5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

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KENT BEEKEEPERS ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 30th September 2021 ended 30th September 2021
INCOME AND ENDOWMENTS FROM 2021 2020
Note £ £
Subscriptions 57,115 51,745
Donations 7,527 7,142
Apiary Movements & Developments & Activities 30,492 27,210
Gift Aid 4,769 4,581
Charifund Investments and Bank Income 2 1,195 1,395
Sale of F&C Fund Management - -
Sale of BNY Units - -
Total 101,098 92,073
EXPENDITURE ON
Affiliation Fees, Lectures & Hall Hire 3 1,533 2,143
Publications (Beecraft) 18,524 17,678
Apiary Movements & Developments & Activities
Including Courses and Education & Capitation 44,477 36,460
BDI and other insurances 4,329 4,404
Depreciation 5 3,355 6,045
Administration 22,587 27,188
Total 94,805 93,188
NET SURPLUS/DEFICIT FOR THE YEAR 4 6,293 (1,844)
Unrealised gains/(loss) on Investments 6 26,646 (14,911)
MOVEMENT IN FUNDS FOR THE YEAR 32,939 (16,755)

All activities relate to continuing operations. There is no difference between the (expenditure)/income on ordinary activities for the year stated above and its historical cost equivalent. Hence the turnover and operating surplus derive entirely from continued operations.

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KENT BEEKEEPERS ASSOCIATION

BALANCE SHEET As at 30th September 2021

FIXED ASSETS
Note
Equipment
5
Trophies
5
TOTAL
A
CURRENT ASSETS
Investments
6
Stock
Debtors & Prepayments
7
Cash at Bank and in Hand
CURRENT LIABILITIES
Amounts falling due within one year
NET CURRENT ASSETS
B
Total Assets Less Current Liabilities
A + B
Reserves brought forward at start of year
Movements in funds for year
Total Funds as at 30 September 2021		 2021
£

12,406
16,420		 2020
£
15,380
15,751
31,131
105,753
2,074
1,405
85,284
194,516
8,193
186,323
217,454
234,209
(16,755)
217,454
28,826
132,398
1,311
1,316
95,655
230,680
9,113
221,567
250,393
217,454
32,939
250,393

For the Year ending 30 September 2021 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of financial statements and accounts, which give a true and fair view of the state of affairs of the Company as at 30 September 2021.

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

These financial statements and accounts were approved by the directors and trustees on - 4[th] June 2022 and signed on their behalf by:

Mr D Cockburn, Chair …………..………….………… Dated4th June 2022
Mr S Clarkson, Company Secretary …………..………….………… Dated4th June 2022
Mr D Rea, Director …………..………….………… Dated4th June 2022

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KENT BEEKEEPERS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 September 2021

Note 1. ACCOUNTING POLICIES

1.1 Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

1.2 Company Status

The Company is a Company limited by guarantee. The members of the Company are the trustees named on Page 2. In the event of the Company being wound up, the liability in respect of the guarantee is limited to £1 per member of the Company.

1.3 Fund Accounting

All the Company funds are general funds which are unrestricted funds available for use at the discretion of the trustees in furtherance of the general objectives of the Company.

1.4 Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the Company is legally entitled to the income and the amount can be quantified with reasonable accuracy.

1.5 Resources Expended

All expenditure is accounted for on a cash accounting basis.

1.6 Cashflow

The financial statements do not include a cashflow statement because the Charitable Company, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015).

1.7 Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at varying rates. Apiary and other equipment held by branches are considered to have negligible value. Cups and trophies donated to the association have been included in these accounts at a deemed valuation on 30 September 2003 and are not depreciated.

1.8 Directors and Trustees Remuneration

During the year no Directors or Trustees received any remuneration (2020 NIL)

During the year no Directors or Trustees received any benefits in kind (2020 NIL) with the exception of Honararia for the Secretary, Membership Secretary and Treasurer.

Trustees Expenses

The trustees received £48 (2020 £686) in expenses during the year.

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KENT BEEKEEPERS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS CONTINUED

For the year ended 30 September 2021

Note 2. INVESTMENT & BANK INCOME

Note 2. INVESTMENT & BANK INCOME
Dividends
Interest
TOTAL
Note 3. EXPENDITURE
Affiliation Fees
Lectures / Hall Hire
TOTAL		 2021
1,068
127
1,195
2021
-
1,533
1,533		 2020
1,315
80
1,395
2020
-
2,143
2,143

Note 4. OVERALL NET SURPLUS/DEFICIT FOR THE YEAR

The surplus £32,937 (Deficit £16,755 in 2020) is stated after charging depreciation of £3,355 on tangible fixed assets owned (£6,045 in 2020).

Note 5. FIXED ASSETS

At 1 October 2020
Plus additions
Less disposals
Sub total
Less Depreciation
At 30 September 2021		 Equipment
15,380
381
-
15,761
(3,355)
12,406		 Trophies
15,751
669
16,420
-
16,420		 Total
31,131
1,050
-
32,181
(3,355)
28,826

Note: The Detling Pavilion and Toilet Block were fully depreciated in earlier years. In view of the fact that the land on which they stand is not owned by the Company they do not appear in the above fixed assets statement.

Note 6. INVESTMENTS

Listed Securities
Unlisted Securities
£
£
At 1 October 2020
105,752
1
Unrealised gains
26,646
Total at 30 September 2021
132,398
1		 Total
105,752
26,646
132,398

Note (i): The listed Securities are in Charities' Common Investment Funds (M&G Charifund; BNY Mellon/Newton Global Growth and income fund and F&C Stewardship International fund).

Note (ii): The unlisted Security comprises 2,336 £1 Ordinary Shares in Beecraft Limited, a Company registered in England, representing 38.9% of the issued share capital of the company. In view of the non-marketability of the shares and the lack of any return thereon, their value is considered to be negligible.

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KENT BEEKEEPERS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS CONTINUED

For the year ended 30 September 2021

Note 7. DEBTORS & PREPAYMENTS

Due Within One Year - Debtors
Prepayments
Total		 2021
211
1,105
1,316		 2020
276
1,129
1,405

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