OpenCharities

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

2023-09-30-accounts

Examiner’s unqualified report

Independent Examiner’s Report to the Trustees of Devon Beekeeper Association

I report on the accounts of the Association for the year ended 30[th] September 2023,
which are set out on pages 2 to 8.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts;
you consider that the audit requirement of section 43(2) of the Charities Act 1993
(the Act) does not apply.  It is my responsibility to state, based on procedures
specified in the General Directions given by the Charity Commissioners under
section 43 (7) (b) of the Act, whether matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by
the Charity Commissioners.  An examination includes a review of the accounting
records kept by the charity and a comparison of accounts presented with those
records.  It also includes consideration of any unusual items or disclosures in the
accounts and seeking explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in
an audit, and consequently I do not express an audit opinion on the view given by
the accounts.

Independent examiner’s statement

About my examination, no matter has come to my attention:

have not been met; or

Apex Accounting Services
47 Newnham Road
Plympton
PLYMOUTH
Devon
PL7 4AW

4[th] December 2023

- COUNTY GENERAL ACCOUNT 1

2023 2022
INCOME
Interest Received gross 291 16
Autumn Lecture - -
DBKA Levy on Branches 4,168 4,117
BBKA Capitation Fees 28,503 28,646
BBKA Voluntary Conts Rec’d - -
BKQ from Branches - -
DBKA Levy on Branches for IMYB 2017 - -
Special Events 1,201 -
President’s Fund 296 150
Members day Raffle - -
AHAT - -
Other Income -
Gift Aid: 10,162 10,067
Submitted to Branches 10,162 - 10,067 -
------ ------
34,459 32,929
EXPENDITURE
BBKA Capitation Fees 28,503 28,646
President’s Day, AGM & Meeting 1,273 378
Postage, Telephone & Stationery 43 4
Subscriptions & Donation 50 -
Officers Travelling Expenses 18 -
Education & Examinations - 21
Auditors Fee 407 374
BBKA Research Fund Conts - -
Website Maintenance 161 137
DBKA Contribution to IMYB 2017 - -
Guest Lecture - -
Special Event - -
President’s Fund 500 -
AHAT - -
Sundry Expenses 32 30,987 - 29,560
---------------- ----------------
(DEFICIT)/SURPLUS FOR YEAR 3,472 3,369
====== ======

- DEVON COUNTY SHOW ACCOUNT 2

2023 2022
INCOME
Honey & Product Sales 10,551 9,442
Honey Tasting – Sales 3,091 2,153
Candle Rolling 2,000 2,297
Commissions/Rents 146 119
------ ------
15,788 14,011
EXPENDITURE
Honey Sales – Supplies 8,202 7,556
Honey Tasting – Supplies 1,430 653
Candle Rolling 876 824
Admissions, Membership, etc 81 81
Prize Money 875 790
Miscellaneous 1,010 775
Insurance 498 482
Equipment & Transport Hire -
12,972		 -
11,161
--------------- ---------------
SURPLUS/(DEFICIT) FOR THE YEAR 2,816 2,850
===== ======
NOTES
1. Capital reserve:- Balance 30/09/21 4,560 1,886
Asset Expenditure 2023 ( 174) ( 176)
------ ------
4,386 1,710
Surplus/(Deficit) 2,816 2,850
------ ------
Balance 30/09/2023 7,202 4,560
====== ======
BEEKEEPING MAGAZINE - ACCOUNT - ACCOUNT 3
2023 2022
INCOME
DBKA Members Subs 13,798 14,032
Independent Subscribers - 220
Advertising Revenue 1,366 2,461
Refund to branches 2023 (3,971)
Other 3,686 -
------ ------
14,879 16,713
EXPENDITURE
Printing Costs 7,724 6,803
Direct Mailing of Magazine 7,330 8,465
Editors Expenses 161 125
Ind Subs Secs Expenses - 71
Miscellaneous Expenses - 15,215 163 15,627
--------------- ---------------
SURPLUS/(DEFICIT) FOR THE YEAR ( 336) 1,086
===== =====

STATEMENT OF CONSOLIDATED MONETARY ASSETS AND LIABILITIES

2023 2022
Bank & Cash at 30/09/2022 193,291 179,909
County General - Account 1 3,472 3,369
Devon County Show - Account 2 2,816 2,850
Beekeeping Magazine - Account 3 ( 336) 1,086
Capital Reserves Transfers - Devon County Show ( 174) ( 176)
Branches Surplus/(Deficit) 11,223 6,251
Adjustment ( 4) 2
------- -------
Bank & Cash at 30/09/2023 210,288 193,291
======= =======
Bank & Cash at 30/09/2023 – County 57,505 51,731
- Branches 152,783 141,560
------- -------
210,288 193,291
======= =======
Debtors - -
LIABILITIES
Sundry Creditors 290 1,217

STATEMENT OF CONSOLIDATED NON MONETARY ASSETS

2023 2022
Trophies 34,788 35,197
Books & Videos 3,203 3,312
Apiary Equipment 37,292 37,912
Stocks (Honey, Labels, Chemicals, etc) 8,386 8,956
Sundries 25,815 26,646
Investment in Bee Craft Ltd 1 1
------- -------
109,485 112,024

BRANCH INCOME AND EXPENDITURE ACCOUNT

2023 2023 2022 2022
INCOME
Subs Including BDI 52,291 51,479
Extra BDI 2,362 2,172
Gift Aid Refunds 10,164 10,067
Other Donations 2,735 2,419
Apiary & Other Sales 16,215 15,224
Training Courses 18,677 15,361
Interest Paid Gross 257 26
Sundry Income 26,279 18,835
President’s Fund Donations 296 148
Adjustment ( 4) ( 7)
------- -------
129,272 115,724
EXPENDITURE
BBKA Capitation 28,505 28,648
DBKA Levy 3,967 4,082
Beekeeping Magazine 13,799 14,030
BDI 4,455 4,703
President’s Fund Donations 297 150
Apiary Expenses 24,586 16,742
Training Courses 3,724 5,489
Officers’ Expenses 869 306
Donations 165 612
Sundries 37,621 34,713
IMYB 66 - -
Corrections & Rounding Adjustments ( 5) 118,049 ( 2) 109,473
---------------- ----------------
SURPLUS/(DEFICIT) FOR THE YEAR 11,223 6,251
======= ======
MONETARY ASSETS
Bank & Cash as at 30.09.2022 141,560 135,309
Add surplus/(deduct deficit) for year 11,223 6,251
------- -------
Bank & Cash as at 30.09.2023 152,783 141,560
------- -------
Debtors - -
LIABILITIES
Sundry Creditors 290 1,163
NON MONETARY ASSETS
Apiary & Other Equipment 37,292 37,912
Books & Videos 3,203 3,312
Trophies 24,838 28,052
Stocks 8,386 8,956
Other Equipment 15,665 14,707
Sundries 8,340 9,630
------- -------
97,724 102,569
======= =======

- STATEMENT OF MONETARY ASSETS AND LIABILITIES COUNTY

2023 2022
Bank & Cash at 01/10/2022 51,731 44,600
County General - Account 1 3,472 3,369
Devon County Show - Account 2 2,816 2,850
- Capital Exp. ( 174) ( 176)
Beekeeping Magazine - Account 3 ( 336) 1,086
Adjustment ( 4) 2
------ ------
Bank & Cash at 30/09/2023 57,505 51,731
====== ======
Bank C/A 7,095 11,611
Bank Savings 50,411 40,120
Rounding Adjustment ( 1) -
------ ------
57,505 51,731
====== ======
Debtors - -
Creditors - -
Adverts in advance - -
St Bridgets Nurseries 2023 county show plant sales - 54
STATEMENT OF NON MONETARY ASSETS- COUNTY STATEMENT OF NON MONETARY ASSETS- COUNTY
Trophies 9,950 7,145
Equipment – DCS sundries 1,810 2,309
Investment in Bee Craft Ltd 1 1
------ ------
11,761 9,455
====== ======

DEVON BEEKEEPERS ASSOCIATION

ACCOUNTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2023

Prepared By:

APEX ACCOUNTING SERVICES

47 Newnham Road
Plympton
PLYMOUTH
Devon
PL7 4AW

4[th] December 2023

DEVON BEEKEEPERS’ ASSOCIATION

Registered Charity No 270675

Chair - Simon O’Sullivan

General Secretary - gen.sec.dbka@gmail.com

Secretary’s Report 2023

Devon Beekeepers have five Executive Meetings per year in January, March, June, September and November and our AGM in December each year. Having held several officer posts during recent years, I stepped down as General Secretary in July and was replaced by David WallaceHare.

At last year’s AGM we agreed to merge the Social and Associate categories of membership. Following the AGM, we had a very interesting talk from David Robinson on how we might prolong the season for pollinating insects- a message that I am sure we have all taken back to our own apiaries and gardens.

In January we always receive a report from the BBKA ADM at which Mike Ticehurst, member from Torbay Branch, was awarded the Apiculture Maxime Se Dedit Certificate by the BBKA for his national work on the development of the eR2 database- well done Mike!

The executive also spent considerable time in January reviewing and accepting our Safeguarding Policy. Each branch has been asked to nominate a safety officer and to undertake an on-line training course to ensure Safeguarding remains high on our priority. Totnes & Kingsbridge branch officially changed their name to South Hams and we reviewed the Dissolution and Secession policy and the EC Agenda timescale policy.

In March, much of our time was taken up debating the future of Beekeeping magazine. After balloting our members once more, it was decided to go for a digital format for the magazine with an associated reduction in membership fees. However, for those members who wished still to receive a printed Beekeeping magazine, the option to pay for this separately is still available.

April brought the BBKA Spring Convention at Harper Adams College in Shropshire and once again this was well attended by Devon members. May is a busy month for DBKA organising the Bees and Honey marquee at the Devon County Show. There was a request to move our marquee to a different site, but all those suggested were not suitable to house flying bees, so we have remained in the same position. Entries in the show remain high with new categories of a decorated super and the re-vamped Stevenson trophy being very popular. We also introduced tea and coffee sales to our taste of honey stall bringing a café atmosphere to the

marquee.

In June, the executive agreed a £500 donation to the Bees Abroad initiative. This charity, which is mainly based in Africa, seeks to promote beekeeping and the sale of hive products using local resources, enabling people to establish a sustainable business. We also discussed e-mail etiquette and resolved to try and categorise our emails to members marking those purely for information or those which require some response. So far, this seems to have improved communication.

July brought the reintroduction of President’s Day- a highly successful day for over 130 of our members in the St Boniface Centre in Crediton.

Devon’s Asian Hornet Action Group remains active and vigilant. Although there have not been many sightings in Devon this year, there have been 64 hornet nests found in 49 locations, the majority being along the south coast or East Anglia. Thanks go to all members who take part in monitoring this invasion!

Education remains vibrant with Kathy Lovegrove contributing to BBKA education forum and to canvassing members in Devon to establish their learning needs.

Vivienne Thorne December 2023