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2021-10-31-accounts

Avon Beekeepers Association

Registered Charity no. 271717

Trustees’ Annual Report for the Period 1st November 2020 to 31st October 2021

Objectives and Activities

Summary of the objectives of the charity set out in its governing document

The Association’s objectives are to advance the science of apiculture and to promote and foster the education of the public therein.

Summary of the main activities undertaken for the public benefit in relation to these objects In planning our activities for the year the trustees keep in mind the Charity Commission guidance on public benefit at our trustee meetings.

The main activities are as follows:

Many of our experienced beekeepers carry out these activities as volunteers. We also encourage young people from all backgrounds and faiths to become interested in bees and, hopefully, some will take up beekeeping as junior members of the association.

Avon Beekeepers Association Reg Charity No. 271717

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Achievements and Performance

Summary of the main achievements of the charity during the year

ABKA’s membership remained steady over the year. By the year end there were 464 BBKA Registered members, 36 Partner members, 18 Country, 1 Junior and 1 BBKA Honorary member: total 520 (2019/20 520). Included in that figure are 4 Honorary ABKA members. In addition each branch has a number of associate members who do not have bees. These are members who are considering taking up beekeeping and attend apiary meetings to gain knowledge.

As for the previous year the Covid-19 pandemic drastically affected our ability to carry out our normal activities during the year. The ABKA Spring Day School that is an important educational forum for beekeepers had to be cancelled again.

The Association and its’ branches continue to use the online platform ‘Zoom’ to run talks as well as AGMs and committee meetings. It is likely that use of this system will continue into the future

Financial Review

Total monetary assets at 31 October 2021 were £47,171 (2020, £41,175): £36,140 unrestricted funds after deducting designated funds specifically held for further Apiary development.

The combined unrestricted accounts for the year ended 31 October 2021 show a surplus of receipts against payments of £5,995 (2019, deficit £411).

Membership subscriptions remain the main source of income for the charity.

Total cash reserves of £ 47,171 remain at more than one year’s income from voluntary sources (£25,660) and slightly more than one year’s payments that were £34,468. This is acceptable as the expenditure is wholly within the charitable purposes of the association.

The Executive’s cash reserves have increased to £15,347 (2019/20 £13,247).

Reserves Policy

The overriding policy is to ensure that the Association and each of its branches shall end each year with a minimum level of reserves and available funds to enable each to cover the next year’s projected expenditure. The funds shall not be more than three times the minimum unless established to meet anticipated costs of improving or replacing apiary facilities by one or more branches. Unless there is such a proposal branches should not consider any further increase in subscription until funds are brought within the policy.

Subscription Rates

There was no change to BBKA capitation and ABKA capitation rates from 2019/20 into 2020/21. The BBKA are proposing increases in capitations for the 2021/22 season. However the ABKA finances are in a good shape and the association is unlikely to increase the ABKA capitation.

Structure, Governance and Management

The Avon Beekeepers Association (“ABKA”) was founded in 1974 and registered as a charitable trust with the Charity Commission (Registered Number 271717) in 1976.

ABKA is an unincorporated association administered by an Executive Committee of officers and branch delegates (trustees) in accordance with the revised Rules of Association registered with the Charity Commission, as adopted 6 March 2004 and amended 19 March 2008.

The officers of the Executive Committee are appointed or reappointed annually at the Annual General Meeting (“AGM”) of the Association in March and branch delegates are appointed annually at the AGMs of branches in November.

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ABKA has five branches the members of which live in the local authority areas of Bath, Bristol and North Somerset and their neighbouring districts that once formed the County of Avon.

In accordance with the Rules of ABKA, separate committees run each of the five branches and their committee members are elected at branch AGMs.

Reference and Administrative Details

Charity name: Avon Beekeepers Association Other name used: ABKA Registered Charity no. 271717 Charity’s principal address: 38 Currells Lane Felton Bristol BS40 9XF

Names of charity trustees who managed the charity for 2020/21 were:

President Stephen Brain Bath Delegate Anne Rowberry
Chair Neil Campbell North Somerset
Delegate
Eric Sortwell
Hon. Gen. Secretary Paul Moorhouse Bristol Delegate Neil Campbell
Hon. Treasurer,
Membership Sec’y &
eR2 Manager
Mark Hunter Keynsham Delegate Paule Pimble
Publications and
Public Relations
Eric Sortwell Weston-super-Mare
Delegate
Vacant
Education Secretary
& Newsletter
Rob Francis BBKA Delegate Neil Campbell
SWFC Delegate Anne Rowberry

The members of the Executive Committee are the Trustees of the Charity. No branch committee member is a trustee other than the branch delegate unless elected as one of the main officers of the executive. Details of branch committees are published on the website www.avonbeekeepers.co.uk.

All communications should be addressed in the first instance to the Hon. Secretary through the ABKA website.

Professional Support

ABKA’s principal banker is CAF Bank Ltd., PO Box 289, West Malling, Kent ME19 4TA. The branches have accounts with clearing banks as follows:Bath – HSBC (2 accounts), Bristol – Lloyds (2 accounts), North Somerset – Lloyds (2 accounts), Keynsham – Barclays, Weston-super-Mare – CAF

The Independent Examiner is Fiona Hale 22 Woodside Road Brislington Bristol BS4 4DP

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Avon Beekeepers Association Independent Examiner's Report to the Association’s Trustees

I Report to the Trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31[st] October 2021 set out on pages 5 to 9.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

N.B. I have not been responsible for the independent examination of the individual Branch Accounts.

Independent Examiner’s Statement

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

Signed: Fiona Hale

22 January 2022

FCCA

22 Woodside Road Brislington Bristol BS4 4DP

Avon Beekeepers Association Reg Charity No. 271717

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Avon Beekeepers Association Accounts for the Executive, Receipts and Payments Account for the Period 1 November 2020 to 31 October 2021 (General Fund)

Section A. Receipts and Payments
A1 Receipts
Voluntary Sources Note no.
Avon Membership (3)
Donations
Gift aid tax recovery
Sub-total
Operating Activities
Introduction and training courses
Insurance
Sub-total
Total Receipts
2020/21
General Total
Funds
£
£
2020/21
General Total
Funds
£
£
2019/20
General Total
Funds
£
£
2019/20
General Total
Funds
£
£
2,513
0
743
3,256
0
2,549
0
841
3,300
0
0
0
0
0
3,256 3,300

A2 Payments Direct Charitable Expenditure BBKA and BDI Education course costs Bath & West, National and SWJCC sponsorship Fund Raising Events Costs

BBKA and BDI
Education course costs
Bath & West, National and SWJCC sponsorship
Fund Raising Events Costs
Website and newsletter costs
Reimbursement for hosting ABKA AGM
Educational equipment and grants for branches
Donations to outside organisations
Sub-total
Management & Administration Expenditure
Committee meetings
General stationery, postage, telephone
Insurance
Presidential chain repair
Bank charges
Sub-total
Professional fees
Costs for legal advice
Examination of Accounts
Total Payments
Net Receipts/(Payments) for the year
Opening cash and bank balances
Closing cash and bank balances(8)
0
547

0
0
0
0
394
0
941
90
125
0
173
160
0
1,200
0
228
85
1,846
108
425
0
0
0
0
90
48
0
0
0
60
0
125
300
125
1,156 2379
**2,100 ** 921
13,247 12,326
15,347 13,247

Section B. Statement of Assets and Liabilities for the General Fund at year end

B1 Monetary Assets
CAF Bank interest bearing account (8)
Total for General Funds
B2 Non-Monetary Assets
Educational Assets at insured values
47 Beecraft shares valued at cost
Total
£ £ £ £
15,347 13,247
15,347 13,247
0
47
0
47
15,394 13,294

Avon Beekeepers Association Reg Charity No. 271717

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Combined Executive and Branches Receipts and Payments Accounts for the Period 1 November 2020 to 31 October 2021

Section A. Receipts and Payments

Section A. Receipts and Payments
A1 Receipts
Voluntary Sources Note no.
Membership (3)
Associate membership
Members’ BDI additional colony insurance
Advance subscriptions for 2021/22
Major Grants (4)
Swarms
Other grants and donations
Gift aid tax recovery
Sub-total
Operating Activities
Introduction and training courses
Advance payments for 2022 courses (5)
Fundraising events proceeds
Hire of books and equipment
All risks insurance
Apiary items sold to members
Apiary honey sales
ABKA Reimbursement for Avon AGM
Sub-total
Income from Assets
Interest
Compensation from bank
Total Receipts
2019/20
General
Funds
£
Designated
Funds
£
Restricted
Funds
£
Total
Funds
£
18,074
18,074
674
732
674
732
0
0
750
0
0
750

1,718
1,718
3,712
25,660
0
0
3,712
25,660
6,030
540
6,030
540
962
962
105
105
0
6,185
0
6,185
980
0
14,802
0
0
980
0
14,802
0
1
1
40,462
1
0
40,463
2019/20
Total
Funds
£
18,074
674
732
0
0
750

1,718
3,712
25,660
6,030
540
962
105
0
6,185
980
0
14,802
0
0

0
1
0
0
18,074
674
732
0
0
750
1,718
3,712
25,660
6,030
540
962
105
0
6,185
980
0
14,802
1
17,703
1,215
720
260
0
7,138
4,202
31,238
8,698
0
1,116
130
0
1,163
817
0
11,924
14
0
40,462 1 0 40,463 43,176
A2 Payments
Direct Charitable Expenditure
BBKA (3)
Bee Diseases Insurance
Teaching Apiary Building and Equipment
Teaching apiary costs (6)
Educational courses costs
Educational Expenses
Costs at regional shows etc.
Fundraising event costs
AGM & other meetings inc speakers costs
ABKA Reimbursement for Avon AGM
Website and newsletter costs
Costs of apiary items for sale to members
Donations to other charities, organisations
Agent’s fee for site valuation
Sub-total
Management & Administration Expenditure
Committee meetings
General stationery, postage, telephone
Insurance (7)
Presidential chain repair
Bank Charges
Honoraria
Sub-total
Professional fees
Costs for legal advice
Examination of Accounts
Total Payments
Net receipts/(payments) for the year
9,629
1,720
8,298
4,139
1,062
768
0
0
40
0
451
7,028
0
0
33,135
0
5
617
0
386
100
1,108
0
0
0
0
9,629
1,720
8,298
4,139
1,062
768
0
0
40
0
451
7,028
0
0
33,135
0
5
617
0
386
100
1,108
9,446
1,680
9,928
10,236
1,961
2,290
50
2,058
472
0
2,339
1,040
460
0
41,960
48
8
723
0
248
0
1,027
0
225
0
225
300
300
34,468 0 0 34,468 43,587
5,994 1 0 5,995 - 411

Avon Beekeepers Association Reg Charity No. 271717

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Avon Beekeepers Association

Combined Executive and Branches Accounts (cont’d)

A3 Summary of Cash and Bank
Movements in Year
Note no.
Opening bank and cash balances
Excess/(shortfall) of receipts over payments
Transfers between funds
Closing bank and cash balances(8)
2020/2021
General
Funds
Designated
Funds
Restricted
Funds
Total
Funds
£
£
£
£
25,716
5,994
15,460
1
0
41,176
5,995
0
4,433
-4,433
36,143
11,027
0
47,171
2020/2021
General
Funds
Designated
Funds
Restricted
Funds
Total
Funds
£
£
£
£
25,716
5,994
15,460
1
0
41,176
5,995
0
4,433
-4,433
36,143
11,027
0
47,171
2020/2021
General
Funds
Designated
Funds
Restricted
Funds
Total
Funds
£
£
£
£
25,716
5,994
15,460
1
0
41,176
5,995
0
4,433
-4,433
36,143
11,027
0
47,171
2020/2021
General
Funds
Designated
Funds
Restricted
Funds
Total
Funds
£
£
£
£
25,716
5,994
15,460
1
0
41,176
5,995
0
4,433
-4,433
36,143
11,027
0
47,171
2019/20
Total
Funds
£
25,716
5,994
15,460
1
0 41,176
5,995
41,587
-411
0 0
4,433 -4,433
36,143 11,027 0 47,171 41,176

Section B. Statement of Assets and Liabilities at end of the year 31/10/20

B1 Monetary Assets
Bank balances and cash funds
Bank Current Accounts (8)
Cash
Total Funds(8)
B2 Non-monetary Assets
Educational Assets at Insurance Values(11)
Branch Apiary Buildings
Beekeeping Equipment
Apiary Equipment
Educational and display equipment
Trophies at insured values
Total Insured Assets
Honey stocks (12)
Bulk purchase stocks
Bristol Apiary land at registration value (13)
47 Bee Craft shares valued at cost (14)
Total Other Assets
Total Non-monetary Assets
11,027
0
47,171
11,027
0
47,171
163,260
50,080
17,413
17,361
21,533
269,647
300
0
10,000
47
10,347
279,994
11,027
0
47,171
11,027
0
47,171
163,260
50,080
17,413
17,361
21,533
269,647
300
0
10,000
47
10,347
279,994
11,027
0
47,171
11,027
0
47,171
163,260
50,080
17,413
17,361
21,533
269,647
300
0
10,000
47
10,347
279,994
36,143 11,027 0 47,171 41,090
86
36,143 11,027 0 47,171 41,176
163,260
50,080
17,413
17,361
21,533
128,260
48,081
15,261
17,361
21,533
269,647
300
0
10,000
47
230,856
300
0
10,000
47
10,347 10,347
279,994 231,203

Avon Beekeepers Association Reg Charity No. 271717

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Avon Beekeepers Association Notes to the accounts for the period 1 November 2020 to 31 October 2021

The accompanying notes form an integral part of this Statement of Financial Activities for the year ended 31 October 2021

1. Basis of Accounting

The financial statements are prepared in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP revised 2015).

2. Fund accounting

Funds held by the charity are either: -

Unrestricted general funds. These are funds that can be used in accordance with the charitable objects at the discretion of the trustees. These funds are termed as General Funds within this document. Designated funds. These are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects. They may be held within the unrestricted general funds or in a separate account. Restricted funds. These are funds that can only be used for particular restricted purposes within the objects of the charity.

Endowment funds. ABKA has no endowment funds.

3. Membership

Members’ subscriptions include branch fee, ABKA capitation, BBKA capitation and Basic BDI insurance. These can be claimed for Gift Aid tax reclaim by eligible members.

4. Grants

No major grants were received in this accounting year.

5. Advance Payments for Educational Courses

Deposits were received for 2021 courses of £540 (2020 £nil)

6. Teaching Apiary Costs

Bath incurred costs of £2,628 and Bristol £1,511.

7. Insurance

All Risks Insurance cover is for branch apiary buildings and equipment.

8. Bank Balances

Unadjusted Bank balances held by the branches and the ABKA Executive at 31 October 2021 were:

2021
2020
Bath
North
Somerset
Bristol
Keyns
ham
W-s-M
Executive
Total
General
£4,210
£6,151
£7,123
£1,84
8
£1,464
£15,347
£36,143
Design’d
£11,027
£1
£11,028
Total
£12,043
£6,151
£7,124
£1,84
8
£1,464
£15,347
£47,171
General
£3,016
£1,369
£5,099 £1,526
£1,373
£13,247
£25,630
Designated
£9,026
£3,000
£3,434
£15,460
Total
£12,042
£4,369
£8,533 £1,526
£1,373
£13,247
£41,090

9. Each branch and the Executive plan to hold sufficient funds to meet their budgeted net outgoings for the following year but target not to hold funds in excess of approximately three year’s net outgoings.

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10. ABKA Unrestricted Funds

The Executive funds increased by £2,100 on the previous year.

NON-MONETARY ASSETS

11. The branches can be confident that all their property is adequately covered by full replacement all risks insurance and at reasonable cost. Cover is with Aston Lark.

12. Honey stocks and bulk purchase stocks are not eligible for insurance cover. Nil values are attributed to hives, colonies, or very old assets.

13. Bristol’s freehold apiary site is zoned as agricultural land and was valued at £10,000 on registration in 2004. Discussions with the valuer in March 2010 indicated that there had been no material change since 2004 and the Executive consider this valuation still applies.

14. At present the executive has no assets other than Bee Craft shares.

LIABILITIES

Avon Beekeepers Association has no liabilities

The Receipts and Payments Accounts and Statements of the Assets and Liabilities relating to the year ended 31st October 2021, which are set out on the pages above are as approved by the Trustees of the Association.

Signed for and on behalf of the Trustees

Mark Hunter

ABKA Hon. Treasurer

21 January 2022

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