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2023-10-31-accounts

Avon Beekeepers Association

Registered Charity no. 271717

Trustees’ Annual Report for the Period 1st November 2022 to 31st October 2023

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

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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 484 BBKA Registered members, 33 Partner members, 11 Country, 3 Junior, and 5 BBKA Honorary member: total 536 (2021/2022 - 507). 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.

The charity ran several talks throughout the year along with a successful ABKA Spring Day School and a two day stand at the Bath and West show.

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 2023 were £62,537 (2022, £57,643): £50,321 unrestricted funds after deducting designated funds specifically held for further Apiary development.

The combined unrestricted accounts for the year ended 31 October 2023 show a surplus of receipts against payments of £4,714 (2022, surplus £10,472).

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

Total cash reserves of £62,537 remain at more than one year’s income from voluntary sources (£29,641) and slightly more than one year’s payments that were £53,304. This is acceptable as the expenditure is wholly within the charitable purposes of the association.

The Executive’s cash reserves have decreased by £2,911 to £14,204 (2021/22 £17,115) mainly as a result of the one off donation of £2,950 to the branches.

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 2021/22 into 2022/2023.

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.

Avon Beekeepers Association Reg Charity No. 271717

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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.

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 2022/23 were:

President Vacant 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
Vacant
Publications and
Public Relations
Eric Sortwell Weston-super-
Mare Delegate
Brenda Davis
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 Lloyds Bank PO Box 1000, Andover, BX1 1LT. 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

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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 October 2023 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 2024

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 2022 to 31 October 2023 (General Fund)

Section A. Receipts and Payments A1 Receipts

Voluntary Sources Note no.

Avon Membership (3) Donations/Interest Gift aid tax recovery Sub-total Operating Activities Introduction and training courses Insurance Sub-total Total Receipts

2022/23
General Total
Funds
£
£
2022/23
General Total
Funds
£
£
2021/22
General Total
Funds
£
£
2021/22
General Total
Funds
£
£
2,540
32
0
2,572
502
2,375
8
850
3,233
343
502
0
0
0
3,074 3,576

A2 Payments

Direct Charitable Expenditure

Direct Charitable Expenditure
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
2,048
0
0
0
0
2,950
800
5,798
60
125
0
1,196
0
0
0
0
0
0
1,596
87
125
0
0
0
0
60
0
0
0
0
87
0
125
0
125
5,983 1,808
(2,909) 1,768
17,113 15347
14,204 17,115

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

B1 Monetary Assets

£

Avon Beekeepers Association Reg Charity No. 271717

£ £ £

5

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

14,204 17,115
14,20
4
17,115
0
47
0
47
14,25
1
17,162

Combined Executive and Branches Receipts and Payments Accounts for the Period 1 November 2022 to 31 October 2023

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 2023/24
Major Grants (4)
Swarms
Other grants and donations
Gift aid tax recovery
Sub-total
Operating Activities
Introduction and training courses
Advance payments for 2024 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
Total Receipts
A2 Payments
Direct Charitable Expenditure
BBKA (3)
Bee Diseases Insurance
Teaching Apiary Building and Equipment
(6)
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
Avon Beekeepers Association
Reg Charity No. 271717
2022/23
General
Funds
£
Designated
Funds
£
Restricted
Funds
£
Total
Funds
£
20,704
20,704
1,126
741
1,126
741
0
0
950
0
0
950
1,679
1,679
4,441
29,641
0
0
4,441
29,641
10,680
1,050
10,680
1,050
4,606
4,606
240
240
0
11,068
0
11,068
638
0
28,282
0
0
638
0
28,282
95
0
95
58,018
8
0
58,018
2021/22
Total
Funds
£
19,011
730
761
0
6,013
850
0
4,247
31,612
10.137
1,300
1,017
145
0
9.210
4,140
0
25,949
14
57,575
10,821
1,760
4,799
8,264
8,674
2,992
0
0
538
0
1,746
11,461
373
0
51,428

0
126
1,177
0
0 0 10,821
1,760
4,799
8,264
8,674
2,992
0
0
538
0
1,746
11,461
373
0
51,428
0
126
1,177
0
10.181
1,712
9,515
4,353
8,381
2,373
0
60
439
0
493
7,446
287
0
45,240
0
3
1,236
0
6
Bank Charges
Honoraria
Sub-total
Professional fees
Costs for legal advice
Examination of Accounts
Total Payments
Net receipts/(payments) for the year
348
0
1,651
0 0 348
0
1,651
399
0
1,638
0
225
0
225
0
225
53,304 0 0 53,304 47,103
4,714 8 0 4,714 10,472

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

A3 Summary of Cash and Bank
Movements in Year
Note
no.
A3 Summary of Cash and Bank
Movements in Year
Note
no.
A3 Summary of Cash and Bank
Movements in Year
Note
no.
A3 Summary of Cash and Bank
Movements in Year
Note
no.
A3 Summary of Cash and Bank
Movements in Year
Note
no.
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
45,607
4,714
0
12,036
0
0 57,643
4,714
0 0
Closing bank and cash balances
(8)
50,321 12,036 0 62,357
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)
50,321
Cash
Total Funds
(8)
50,321
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
163,100
48,148
16,999
18,543
21,533
268,323
300
380
10,000
47
10,727
279,050

Avon Beekeepers Association Reg Charity No. 271717

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Avon Beekeepers Association Notes to the accounts for the period 1 November 2022 to 31 October 2023

The accompanying notes form an integral part of this Statement of Financial Activities for the year ended 31 October 2023

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 branches received a grant of £2,950 from Avon during the year. As these are consolidated accounts this amount does not show in the consolidated profit and loss account.

5. Advance Payments for Educational Courses

Deposits were received for 2023 courses of £1,050 (2021 £1,300)

6. Teaching Apiary building and equipment/Teaching apiary costs

The total of £13,063 includes North Somerset costs of £4,461, Bristol costs of £4,714 and Bath costs of £3,717.

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 2023 were:

Avon Beekeepers Association Reg Charity No. 271717

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2023
2022
Bath
North
Somerse
t
Bristol
Keyn
sham
W-s-M
Executiv
e
Total
General
7,894
9,582
14,468
2,75
5
1,418
14,204
£50,321
Design’d
12,034
2
£12,036
Total
£19,928
£9,582
£14,470
2,75
5
£1,418
£14,204
£62,357
General
6,456
6,768
11,593
2,267
1,408
17,115
£45,607
Designate
d
12,034
2
£12,036
Total
£18,490
£6,768
£11,595
£2,26
7
£1,408
£17,115
£57,643

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 2023, 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

Avon Beekeepers Association Reg Charity No. 271717

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ABKA Hon. Treasurer 21 January 2024 Avon Beekeepers Association Reg Charity No. 271717 io