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2022-10-31-accounts

Avon Beekeepers Association Registered Charity no. 271717

Trustees’ Annual Report for the Period 1st November 2021 to 31st October 2022

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 beneft 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

1

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 441 BBKA Registered members, 38 Partner members, 21 Country, 2 Junior, and 5 BBKA Honorary member: total 507 (2020/2021 - 520). 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.

Normal activities started to be resumed and a successful ABKA Spring Day School was held in April 2022.

The Association and its’ branches continue to use the online platform ‘Zoom’ to run some talks as well as committee meetings.

Financial Review

Total monetary assets at 31 October 2022 were £57,638 (2021, £47,171): £45,603 unrestricted funds after deducting designated funds specifically held for further Apiary development.

The combined unrestricted accounts for the year ended 31 October 2022 show a surplus of receipts against payments of £10,472 (2021, surplus £5,995).

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

Total cash reserves of £57,638 remain at more than one year’s income from voluntary sources (£31,612) and slightly more than one year’s payments that were £47,103. This is acceptable as the expenditure is wholly within the charitable purposes of the association.

The Executive’s cash reserves have increased to £17,115 (2020/21 £15,347).

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 2020/21 into 2021/2022.

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

Avon Beekeepers Association 2 Reg Charity No. 271717

General Meeting (“AGM”) of the Association in March and branch delegates are appointed annually at the AGMs of branches in November.

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 2021/22 were:

----- Start of picture text -----
President Stephen Brain Bath Delegate Anne Rowberry
North Somerset
Chair Neil Campbell Eric Sortwell
Delegate
Hon. Gen.
Paul Moorhouse Bristol Delegate Neil Campbell
Secretary
Hon. Treasurer,
Paule Pimble
Membership Keynsham
Mark Hunter (resigned November
Sec’y & eR2 Delegate
2022)
Manager
Publications and Weston-super-
Eric Sortwell Vacant
Public Relations Mare Delegate
Education
Secretary & Rob Francis BBKA Delegate Neil Campbell
Newsletter
SWFC Delegate Anne Rowberry
----- End of picture text -----

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

Avon Beekeepers Association Reg Charity No. 271717

3

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 2022 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 completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives 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 order to enable a proper understanding of the accounts to be reached.

Signed: Fiona Hale

FCCA

22 Woodside Road Brislington Bristol BS4 4DP

22 January 2023

Avon Beekeepers Association Reg Charity No. 271717

4

Avon Beekeepers Association Accounts for the Executive, Receipts and Payments Account for the Period 1 November 2021 to 31 October 2022 (General Fund)

Section A. Receipts and Payments
A1 Receipts
2021/22
General
Total
Funds
2020/21
General Total
Funds
Voluntary Sources Note
no.
£
£
£
£
Avon Membership (3)
2,375
2,513
Donations/Interest
8
0
Gift aid tax recovery
Sub-total
850
3,233
743
3,256
Operating Activities
Introduction and training courses
Insurance
343
0
0
0
Sub-total
343
0
Total Receipts
3,576
3,256
A2 Payments
Direct Charitable Expenditure
BBKA and BDI
0
0
Education course costs
1,196
547
Bath & West, National and SWJCC sponsorship
0
0
Fund Raising Events Costs
0
0
Website and newsletter costs
0
0
Reimbursement for hosting ABKA AGM
0
0
Educational equipment and grants for branches
0
394
Donations to outside organisations
Sub-total
400
1,596
0
941
Management & Administration Expenditure
Committee meetings
0
0
General stationery, postage, telephone
0
0
Insurance
Presidential chain repair
Bank charges
Sub-total
0
0
87
87
0
0
90
90
Professional fees
Costs for legal advice
0
125
0
125
Examination of Accounts
125
125
Total Payments
1,808
1,156
Net Receipts/(Payments) for the year
1,768
2,100
Opening cash and bank balances
15,347
13,247
Closing cash and bank balances(8)
17,115
15,347
Section A. Receipts and Payments
A1 Receipts
2021/22
General
Total
Funds
2020/21
General Total
Funds
Voluntary Sources Note
no.
£
£
£
£
Avon Membership (3)
2,375
2,513
Donations/Interest
8
0
Gift aid tax recovery
Sub-total
850
3,233
743
3,256
Operating Activities
Introduction and training courses
Insurance
343
0
0
0
Sub-total
343
0
Total Receipts
3,576
3,256
A2 Payments
Direct Charitable Expenditure
BBKA and BDI
0
0
Education course costs
1,196
547
Bath & West, National and SWJCC sponsorship
0
0
Fund Raising Events Costs
0
0
Website and newsletter costs
0
0
Reimbursement for hosting ABKA AGM
0
0
Educational equipment and grants for branches
0
394
Donations to outside organisations
Sub-total
400
1,596
0
941
Management & Administration Expenditure
Committee meetings
0
0
General stationery, postage, telephone
0
0
Insurance
Presidential chain repair
Bank charges
Sub-total
0
0
87
87
0
0
90
90
Professional fees
Costs for legal advice
0
125
0
125
Examination of Accounts
125
125
Total Payments
1,808
1,156
Net Receipts/(Payments) for the year
1,768
2,100
Opening cash and bank balances
15,347
13,247
Closing cash and bank balances(8)
17,115
15,347
Section A. Receipts and Payments
A1 Receipts
2021/22
General
Total
Funds
2020/21
General Total
Funds
Voluntary Sources Note
no.
£
£
£
£
Avon Membership (3)
2,375
2,513
Donations/Interest
8
0
Gift aid tax recovery
Sub-total
850
3,233
743
3,256
Operating Activities
Introduction and training courses
Insurance
343
0
0
0
Sub-total
343
0
Total Receipts
3,576
3,256
A2 Payments
Direct Charitable Expenditure
BBKA and BDI
0
0
Education course costs
1,196
547
Bath & West, National and SWJCC sponsorship
0
0
Fund Raising Events Costs
0
0
Website and newsletter costs
0
0
Reimbursement for hosting ABKA AGM
0
0
Educational equipment and grants for branches
0
394
Donations to outside organisations
Sub-total
400
1,596
0
941
Management & Administration Expenditure
Committee meetings
0
0
General stationery, postage, telephone
0
0
Insurance
Presidential chain repair
Bank charges
Sub-total
0
0
87
87
0
0
90
90
Professional fees
Costs for legal advice
0
125
0
125
Examination of Accounts
125
125
Total Payments
1,808
1,156
Net Receipts/(Payments) for the year
1,768
2,100
Opening cash and bank balances
15,347
13,247
Closing cash and bank balances(8)
17,115
15,347
Section A. Receipts and Payments
A1 Receipts
2021/22
General
Total
Funds
2020/21
General Total
Funds
Voluntary Sources Note
no.
£
£
£
£
Avon Membership (3)
2,375
2,513
Donations/Interest
8
0
Gift aid tax recovery
Sub-total
850
3,233
743
3,256
Operating Activities
Introduction and training courses
Insurance
343
0
0
0
Sub-total
343
0
Total Receipts
3,576
3,256
A2 Payments
Direct Charitable Expenditure
BBKA and BDI
0
0
Education course costs
1,196
547
Bath & West, National and SWJCC sponsorship
0
0
Fund Raising Events Costs
0
0
Website and newsletter costs
0
0
Reimbursement for hosting ABKA AGM
0
0
Educational equipment and grants for branches
0
394
Donations to outside organisations
Sub-total
400
1,596
0
941
Management & Administration Expenditure
Committee meetings
0
0
General stationery, postage, telephone
0
0
Insurance
Presidential chain repair
Bank charges
Sub-total
0
0
87
87
0
0
90
90
Professional fees
Costs for legal advice
0
125
0
125
Examination of Accounts
125
125
Total Payments
1,808
1,156
Net Receipts/(Payments) for the year
1,768
2,100
Opening cash and bank balances
15,347
13,247
Closing cash and bank balances(8)
17,115
15,347
Section A. Receipts and Payments
A1 Receipts
2021/22
General
Total
Funds
2020/21
General Total
Funds
Voluntary Sources Note
no.
£
£
£
£
Avon Membership (3)
2,375
2,513
Donations/Interest
8
0
Gift aid tax recovery
Sub-total
850
3,233
743
3,256
Operating Activities
Introduction and training courses
Insurance
343
0
0
0
Sub-total
343
0
Total Receipts
3,576
3,256
A2 Payments
Direct Charitable Expenditure
BBKA and BDI
0
0
Education course costs
1,196
547
Bath & West, National and SWJCC sponsorship
0
0
Fund Raising Events Costs
0
0
Website and newsletter costs
0
0
Reimbursement for hosting ABKA AGM
0
0
Educational equipment and grants for branches
0
394
Donations to outside organisations
Sub-total
400
1,596
0
941
Management & Administration Expenditure
Committee meetings
0
0
General stationery, postage, telephone
0
0
Insurance
Presidential chain repair
Bank charges
Sub-total
0
0
87
87
0
0
90
90
Professional fees
Costs for legal advice
0
125
0
125
Examination of Accounts
125
125
Total Payments
1,808
1,156
Net Receipts/(Payments) for the year
1,768
2,100
Opening cash and bank balances
15,347
13,247
Closing cash and bank balances(8)
17,115
15,347
0
1,196
0
0
0
0
0
400
1,596
87
125
0
547
0
0
0
0
394
0
941
90
125
0
0
0
0
87
0
0
0
0
90
0
125
0
125
1,808 1,156
1,768 2,100
15,347 13,247
17,115 15,347

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

B1 Monetary Assets £

Avon Beekeepers Association 5 Reg Charity No. 271717

£ £ £

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

----- Start of picture text -----
17,115 15,347
17,11 15,347
5
0 0
47 47
17,16 15,394
2
----- End of picture text -----

Combined Executive and Branches Receipts and Payments Accounts for the Period 1 November 2021 to 31 October 2022

Section A. Receipts and Payments

Section A. Receipts and Payments
2021/22 2020/21
A1 Receipts General Designa Restrict Total Total
Voluntary Sources Note Funds ted ed Funds Funds
no. £ Funds Funds £ £
Membership (3) 19,011 £ £ 19,011 18,074
Associate membership 730 730 674
Members’ BDI additional colony insurance 761 761 732
Advance subscriptions for 2021/22 0 0 0
Major Grants (4) 6,013 6,013 0
Swarms 850 850 750
Other grants and donations 0 0 1,718
Gift aid tax recovery 4,247 4,247 3,712
Sub-total 31,612 0 0 31,612 25,660
Operating Activities
Introduction and training courses 10,137 10,137 6,030
Advance payments for 2023 courses (5) 1,300 1,300 540
Fundraising events proceeds 1,017 1,017 962
Hire of books and equipment 145 145 105
All risks insurance 0 0 0
Apiary items sold to members 9,210 9,210 6,185
Apiary honey sales 4,140 4,140 980
ABKA Reimbursement for Avon AGM 0 0 0
Sub-total
Income from Assets
25,949 0 0 25,949 14,802
Interest 6 8 14 1
Total Receipts 57,567 8 0 57,575 40,463
A2 Payments
Direct Charitable Expenditure
BBKA (3) 10,181 10,181 9,629
Bee Diseases Insurance 1,712 1,712 1,720
Teaching Apiary Building and Equipment 9,515 9,515 8,298
(6)
Teaching apiary costs (6) 4,353 4,353 4,139
Educational courses costs 8,381 8,381 1,062
Educational Expenses 2,373 2,373 768
Costs at regional shows etc. 0 0 0
Fundraising event costs 60 60 0
AGM & other meetings inc speakers costs 439 439 40
ABKA Reimbursement for Avon AGM 0 0 0
Website and newsletter costs 493 493 451
Costs of apiary items for sale to members 7,446 7,446 7,028
Donations to other charities, organisations 287 287 0
Agent’s fee for site valuation 0 0 0
Sub-total 45,240 0 0 45,240 33,135
Management & Administration Expenditure
Committee meetings 0 0 0
General stationery, postage, telephone 3 3 5

Avon Beekeepers Association Reg Charity No. 271717

6

Insurance (7) 1,236 1,236 617
Presidential chain repair 0 0 0
Bank Charges 399 399 386
Honoraria 0 0 100

Professional fees
Sub-total 1,638 0 0 1,638 1,108
Costs for legal advice 0 0 0
Examination of Accounts 225 225 225
Total Payments 47,103 0 0 47,103 34,468
Net receipts/(payments) for the year 10,464 8 0 10,472 5,995

Avon Beekeepers Association Combined Executive and Branches Accounts (cont’d)

2021/2022
2020/202
1
A3 Summary of Cash and Bank
Movements in Year
General
Funds
Designa
ted
Funds
Restrict
ed
Funds
Total
Funds
Total
Funds
Note
no.
£
£
£
£
£
Opening bank and cash balances
36,143
10,464
11,028
8
0
47,171
10.,472
41,176
5,995
Excess/(shortfall) of receipts over payments
Transfers between funds
-1,000
1,000
0
0
9,464
1,008
10,472
Closing bank and cash balances
(8)
45,607
12,036
0
57,643
47,171
2021/2022
2020/202
1
A3 Summary of Cash and Bank
Movements in Year
General
Funds
Designa
ted
Funds
Restrict
ed
Funds
Total
Funds
Total
Funds
Note
no.
£
£
£
£
£
Opening bank and cash balances
36,143
10,464
11,028
8
0
47,171
10.,472
41,176
5,995
Excess/(shortfall) of receipts over payments
Transfers between funds
-1,000
1,000
0
0
9,464
1,008
10,472
Closing bank and cash balances
(8)
45,607
12,036
0
57,643
47,171
2021/2022
2020/202
1
A3 Summary of Cash and Bank
Movements in Year
General
Funds
Designa
ted
Funds
Restrict
ed
Funds
Total
Funds
Total
Funds
Note
no.
£
£
£
£
£
Opening bank and cash balances
36,143
10,464
11,028
8
0
47,171
10.,472
41,176
5,995
Excess/(shortfall) of receipts over payments
Transfers between funds
-1,000
1,000
0
0
9,464
1,008
10,472
Closing bank and cash balances
(8)
45,607
12,036
0
57,643
47,171
2021/2022
2020/202
1
A3 Summary of Cash and Bank
Movements in Year
General
Funds
Designa
ted
Funds
Restrict
ed
Funds
Total
Funds
Total
Funds
Note
no.
£
£
£
£
£
Opening bank and cash balances
36,143
10,464
11,028
8
0
47,171
10.,472
41,176
5,995
Excess/(shortfall) of receipts over payments
Transfers between funds
-1,000
1,000
0
0
9,464
1,008
10,472
Closing bank and cash balances
(8)
45,607
12,036
0
57,643
47,171
2021/2022
2020/202
1
A3 Summary of Cash and Bank
Movements in Year
General
Funds
Designa
ted
Funds
Restrict
ed
Funds
Total
Funds
Total
Funds
Note
no.
£
£
£
£
£
Opening bank and cash balances
36,143
10,464
11,028
8
0
47,171
10.,472
41,176
5,995
Excess/(shortfall) of receipts over payments
Transfers between funds
-1,000
1,000
0
0
9,464
1,008
10,472
Closing bank and cash balances
(8)
45,607
12,036
0
57,643
47,171
2021/2022
2020/202
1
A3 Summary of Cash and Bank
Movements in Year
General
Funds
Designa
ted
Funds
Restrict
ed
Funds
Total
Funds
Total
Funds
Note
no.
£
£
£
£
£
Opening bank and cash balances
36,143
10,464
11,028
8
0
47,171
10.,472
41,176
5,995
Excess/(shortfall) of receipts over payments
Transfers between funds
-1,000
1,000
0
0
9,464
1,008
10,472
Closing bank and cash balances
(8)
45,607
12,036
0
57,643
47,171
Opening bank and cash balances
Excess/(shortfall) of receipts over payments
Transfers between funds
36,143
10,464
11,028
8
0 47,171
10.,472
41,176
5,995
-1,000 1,000 0 0
9,464 1,008 10,472
Closing bank and cash balances
(8)
45,607 12,036 0 57,643 47,171

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)
45,607 12,036 0 57,643 47,171
45,607 12,036 0 57,643 47,171

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
163,260
48,080
16,488
18,231
21,533
163,260
50,080
17,413
17,361
21,533
267,592
300
623
10,000
47
269,647
300
0
10,000
47
10,970 10,347
278,562 279,994

Avon Beekeepers Association Reg Charity No. 271717

7

Avon Beekeepers Association Notes to the accounts for the period 1 November 2021 to 31 October 2022

The accompanying notes form an integral part of this Statement of Financial Activities for the year ended 31 October 2022

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

The total of £6,013 includes grants received by Bath (£2,150) and Bristol (£3,665)

5. Advance Payments for Educational Courses

Deposits were received for 2022 courses of £1,300 (2021 £540)

6. Teaching Apiary building and equipment/Teaching apiary costs

The total of £13,868 includes North Somerset costs of £3,041 and Bristol costs of £6,171

7. Insurance

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

8. Bank Balances

Avon Beekeepers Association Reg Charity No. 271717

8

Unadjusted Bank balances held by the branches and the ABKA Executive at 31 October 2022 were:

2022
2021
Bath
North
Somerse
t
Bristol
Keyn
sham
W-s-M
Executiv
e
Total
General
6,456
6,768
11,593
2,26
7
1,408
17,115
£45,607
Design’d
12,034
2
£12,036
Total
£18,490
£6,768
£11,595
2,26
7
£1,40
8
£17,115
£57,643
General
4,210
6,151
7,123
1,848
1,464
15,347
£36,143
Designate
d
11,027
1
£11,028
Total
£15,237
£6,151
£7,123
£1,84
8
£1,464
£15,347
£47,171

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.

10.ABKA Unrestricted Funds

The Executive funds increased by £1,767 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 2022, 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

Avon Beekeepers Association 9 Reg Charity No. 271717

Mark Hunter ABKA Hon. Treasurer

21 January 2022

Avon Beekeepers Association Reg Charity No. 271717

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