Charity Registration No. 509743
YORKSHIRE BEEKEEPERS ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

YORKSHIRE BEEKEEPERS ASSOCIATION
CONTENTS
Page
Annual Report of the Trustees
Statement of Trustees, Re5pon5ibilities
Independent Examiner's Report
Statement of Flnancial Actlvltles
Balance Sheet
Notes to the Financial Statements
8-12

YORKSHIRE BEEKEEPERS ASSOCIATION
ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024
th
The officers and committee present their report for the year ended 30 September 2024. The
financial statements have been prepared in actordance with the aceounting policies set out in note I
to the accounts and comply with the Charities Act 2011 and 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 published on 16
th
July 2014, FRS 102, (effective 1° January 2015).
The trustees durln8 the year were:
Mr M Millard
Mrs C McGettigan
Ms L Schofleld
Mr N E W Cooper
The offlcers and commlttee at the year-end were:
Presldent
Chair
Vlce Chair
Secretary
Treasurer & eReturn2 Manager
EducatSon Officer
Examinations Officer
Webmaster
Honey Show Chlef Steward
Equipment & Resources Officer
Bee Health Officer
BBKA Dele8ate
IT Offlcer
Area Representatives:
Mr D A Shannon
Mr M Millard
Mrs C McGettlgan
Ms L Schofleld
Mr N E W Cooper
Mrs C McGettigan
Mr M Mlllard
Mr D Lamont
Mr M Millard
Mr D O'sulllvan
Mr l J Flatman
Mr A Jefferson
Mr R Senior
Mrs M-J Murray
Mr S Maslin & Mr S Olushola
Mr R Murphy
Mrs E Morris & Mrs B Fulwood
Mrj Gaunt
MrPGee
Mrs L Beaumont
Mr l Hopps & Mr N Courtney
Mr A Deas
Mr K Bartlem
Mrs R Greenwood
Mr R Colman
Mr P Tindall & Mr P Bacon
Mrs B White
Mr R Parnaby
Mr C Walsh & Mr C Lindley
Page l of 12

The charity was established under a trust deed in 1945 and is registered with the Charity
Commission, No 509743, and affiliated with the British Beekeepers Association. Its principal
correspondence address is Wharfe Bank House, Ings Road, Ulleskelf, North Yorkshire, LS24 9SS.
The objective of the association is to promote and further the craft of beekeepin8.
The Committee is appointed by and from the membership. The policy is determined by the
Committee which meets regularly and is responsible for all decision making. Decisions are
implemented by the officers and other volunteers.
Revlew of the Year
The fSnancial health of the charity remains robust. A planned Autumn Convention was cancelled due
to a lack of support by members, with significant costs incurred, but several other activities have
taken place successfully, including a microscopy training course and a honey show hosted by the
Emley Show Society. Our attendance at the Great Yorkshire Show helped to increase public
awareness of the rlsks to beekeeping of Asian Hornets, and highlighted the strategy to be
Implemented to deal wlth any incursions. Bee improvement events, featuring guest speakers, were
well attended uslng "Zoom" technology and are set to contlnue durin8 the winter months. Electronlc
equlpment has been purchased to enable Committee Meetings, the Annual Delegate's Meetin8 and
the Annual General Meeting to be held in hybrid format using "Zoom" and regular contact wlth the
membership has been malntaSned through the assoclatlon's webslte and mallshots.
Flnanclal Revlew
The Charity's Income totalled £70,75512023: £63,628) and expenditure totalled £67,54712023:
£64,764), resultlng In a surplus of £3,208 {2023: £1,136 defScltl for the year.
Reserves Pollcy
The trustees aim to hold an unrestricted reserve equal to around slx month's expendlture to provlde
sufficient working capltal and to fund future equlpment purchases. The reserves currently stand Just
above this level.
Rlsk Management
The Committee has conducted a review of the major rlsks to which the Charity Is exposed and
systems have been developed to mitigate those risks. These systems are reviewed periodlcally to
ensure that they still meet the needs of the Association,
Publlc Beneflt
The trustees have complied with their duty under Section 17151 of the Charities Act 2011 to have due
regard to Charity Commission guidance on public benefit.
Approved by the Committee and signed on its behalf by:
M Millard
Chair
2, December 2024
N E W Cooper
Treasurer
Page 2 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024
The charity trustees are responsible for preparing a trustees, annual report and financial statements
in accordance with applicable law and FRS 102, the Financial Reporting Standard applicable in the UK
and Republic of Ireland (effective I, January 2015).
The law appllcable to charities in England & Wales requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the charity's financial activities
durin8 the year and of its financial position at the end of the year.
In preparing those financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make Judgements and estlmates that are re350nable and prudent;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financlal statements.
prepare the financial statements on the goin8 concern basls unless It is inapproprSate to presume
that the charity will continue in operation.
The trustees are responsible for keepln8 proper accounting records whlch dlsclose with reasonable
accuracy at any time the financial position of the charity and which enable them to ascertain the
financlal positlon of the charity and which enable them to ensure that the flnancial statements
comply wlth the Charltles Act 2011 and the trust deed. They are also responslble for safeguardlng
the assets of the charlty and hence for taklng reasonable steps for the preventlon and detectlon of
fraud and other Irregularltle5.
On behalf of the As50cSat50n:
M Millard
Chair
2. December 2024
N E W Cooper
Treasurer
Page 3 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YORKSHIRE BEEKEEPERS ASSOCIATION
I report to the trustees on my examination of the accounts of the above charity {"the Trust") for the
th
year ended 30 September 2024.
Respectlve Responslbllltles of Trustees and Examlner
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 20111"the Act").
I report In respect of my examlnatlon of the Trust's accounts carrled out under section 145 of the
2011 Act and In carrying out my examination, I have followed all the applicable Directions given by
the Charity Commission under section 145{5llbl of the Act.
Independent Examlner's Statement
I have completed my examination. I confirm that no material matters have come to my attentlon In
connection with the examination which gives me cause to believe that In, any materlal respect:
the accounting records were not kept In accordance with section 130 of the Charities Act. or
the accounts did not accord with the accountlng records; or
the accounts dld not comply wlth the appllcable requirements concernlng the form and
content of accounts set out in the Charitles {Accounts and Reports) Regulations 2008 other
than any requlrement that the accounts glve a 'true and falr, vlew whlch Is not a matter
consldered as part of an Independent examlnatlon.
I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to
which attention should be drawn in this report In order to enable a proper understanding of the
accounts to be reached.
Jacob C. Bury ACA
Chartered Accountant
5 Park Road
Barlow
Selby
North Yorkshire
Y08 8ES
2nd December 2024
Page 4 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
STATEMENT OF FINANCIAL A￿1VITIEs FOR THE YEAR ENDED 30 SEPTEMBER 2024
2024
2023
Unrestrlcted
Total
Unrestricted
Total
Income and Endowments From:
Donatlons and Legacles:
YBKA Capitation Fees
BBKA Capitation Fees
BDI Basic & Additional Premlums
Research & Donations
£6,341
£43,912
£4,247
£333
£6,228
£43,301
£3,873
£313
Charltable Actlvltles:
Trading- Tamper Evldent Seals
Tradlng- Promotlonal Items
Autumn Conventlon
Tradlng- Aslan Hornet Traps & Attractant
Microscopy
Cosmetlcs & Soap From Honey & Beeswax
£666
£47
£125
£3,994
£275
£618
£18
£475
£280
£1,440
Investments:
Bee Craft Llmlted
Interest
Glft Ald
£1,787
£9,028
£1,031
£6,051
Total
Page 5 of 12

Expenditure on Charitable Activities
2024
2023
Capitation Fees To BBKA
BDI Basic & Additional Premiums
Tradin8 - Tamper Evident Seals
Trading- Promotional Items
Tradlng- Asian Hornet Traps & Attractant
Gift Ald Repayments To Dlstrict BKAS
Advertising
District BKA Interest Payments
Meetings
Subscriptions
Donations
Independent Examlner's Fee
Officer Expenses
Sundry Expenses
Bank Charges
Depreciation
Aslan Hornets
Great Yorkshire Show
Bee Improvement Events
Microscopy
Cosmetlc5 & Soap From Honey & Beeswax
Educational Stationery Requirements
Autumn Conventlon
YBKA Honey Show
£43,912
£4,247
£561
£22
£4,072
£9,028
£43,301
£3,873
£528
£6,051
£144
£510
£144
£71
£100
£825
£1,129
£144
£85
£825
£30
£443
£89
£55
£765
£531
£86
£800
£387
£522
£445
£809
£697
£300
£1,585
£83
£4,060
£266
£45
£603
£138
Totsl
Net Movement In Funds
£3,208
(£1,136)
Total Funds Brought Forward
£45,022
£46,158
Total Funds Carrled Forward
£45 022
Page 6 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
BALANCE SHEET AS AT 30 SEPTEMBER 2024
Notes
2024
2023
Flxed Assets
Fixtures, Fittings & Equipment
£286
£121
Investments
Bee Craft Limited - 320 Shares
£320
£320
£606
£441
Current Assets
Stocks
Debtors
Cash At Bank and In Hand
£1,079
£405
£1,663
£130
£103,742
£86,437
£105,226
£88,230
Credltors Amounts Fallln8 Due Wlthln One Year
£57,602
£43,649
Net Current Assets
£47,624
£44.581
Net Assets
£45L22
Represented by:
Funds:
Unrestrlcted Income Funds
General Fund
£48,230
£45,022
Total Funds
£48 230
M Millard
Chair
2, December 2024
N E W Cooper
Treasurer
Page 7 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
l Accounting policies
Charlty Information
Yorkshire Beekeepers Association is a public benefit entity. It is a registered charity constituted
under a trust deed, The principal address is Wharfe Bank House, In8s Road, Ulleskelf, North
Yorkshire, LS24 9SS.
1.1 Accountln8 Conventlon
These flnancial statements have been prepared under the hlstorical cost convention and in
accordance with applicable accounting standards and the Charities SORP {Statement of
Recommended Practlce: 'Accountin8 and Reporting by Charities'l FRS 102 version, {effective I
January 2015}.
The flnanclal statements are prepared in sterllng, which Is the functlonal currency of the charity.
Monetary amounts In these financial statements are rounded to the nearest pound,
1.2 Income
All Incomlng resources are Sncluded In the statement of financial activities when the charity is
entltled to the Income and the amount can be quantified with reasonable accuracy.
The followlng speciflc pollcles are applled:
Investment Income Is included when recelvable.
Income from charitable trading actlvltles are accounted for when earned.
Capltatlon fees are accounted for when recelvable.
Voluntary income by way of donations or sponsorship Is Included when the charity is entltled to the
income.
1.3 Expendlture
Expenditure is recognised on an accruals basis as the Ilability is incurred and includes the related VAT
as thls cannot be recovered.
Charitable expenditure comprlses the costs incurred by the charity in the delivery of its activities and
services.
All costs are directly allocated to a particular activity.
Page 8 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {Contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2024
1.4 Tangtble Fixed Assets and Depreciatlon
Tangible fixed assets are stated at the lower of cost and net realisable value. Depreciation is
provided at rates calculated to write off the cost less estimated residual value of each asset over its
expected useful life, as follows:
Fixtures, fittings & equipment 4 years stralght1Sne.
The charlty capitallses all asset purchases over £250.
The trustees believe the cups are worth around £1,500 more than their net book value due to recent
rises In metal prices, but no professional valuatlon has been obtained.
The investment in Bee Craft Limlted, comprising 320 Shares of Nominal Value £1.00 each, represents
5.33% of the total number of shares issued and Is held on behalf of the Yorkshire Beekeepers
Association by the Treasurer and Secretary, who are the nominated shareholders. The shares are
recognised in the accounts at nomlnal value and no dSvldends have ever been pald.
1.5 Fund Accountlng
General funds are avallable for use at the dSscretlon of the trustees In furtherance of the general
objectlves of the charltv.
Desi8nated funds are unrestricted funds ear-marked by the committee for particular purposes.
Restrlcted funds can only be applled for partlcular purposes as set by the donor.
1.6 Stock
Stock Is valued at the lower of cost and net realisable value.
1.7 Flnanclal Instruments
The Association has elected to apply the provislons of Sectlon 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the balance sheet when the Association becomes party to
the contractual provlsions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there Is an intention
to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 9 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (Contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2024
1.8 Baslc Financlal Assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using
the effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of
Interest. Financial assets classified as recelvable within one year are not amortised,
1.9 Classlflcatlon of Financlal Liabllltles
Flnanclal Ilablllties and equlty instruments are classifled according to the substance of the
contractual arrangements entered into. An equity instrument is any contract that evidences a
resldual interest in the assets of the Association after deducting all of its liabllitles.
1.10 Baslc Flnanclal Llabllltles
Baslc flnancial Ilabilities, including creditors, bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction prlce unless the
arran8ement constitutes a financing transaction, where the debt Instrument is measured at the
present value of the future payments discounted at a market rate of Snterest. Flnanclal Ilabllltles
classified as payable withln one year are not amortised.
Debt instruments are subsequently carried at amortlsed cost, U51n8 the effectlve Interest rate
method.
Trade credltors are obligatlons to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Amounts payable are classified as current liabllitles If payment Is
due within one year or less. If not, they are presented as non-current liabilitles. Trade creditors are
recognlsed initially at transaction prlce and subsequently measured at amortlsed cost uslng the
effectlve interest method.
Pa8e 10 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 30 SEPTEMBER 2024
2 Tangible Flxed Assets
Flxtures and Flttlngs
Cost
Total
At l October 2023
£8,377
£219
Addltlons In the year
At 30 September 2024
Depreclatlon
At l October 2023
£8,377
£55
Charge for the year
At 30 September 2024
Net Book Value
At l October 2023
At 30 September 2024
Investments
Bee Craft Limlted
Total Net Book Value
£60
3 Debtors
2024
2023
Trade Debtors
£405
£130
£405
£130
4 Cash At Bank
Current Account
£9,957
£93,785
£10
£8,534
£77,903
£86 437
Deposit Account
5 Credltors: Amounts Falllng Due Wlthln One Year
Trade Credltors
District BKA Investments
£91
£267
£57,511
£43,382
£43 649
Page 11 of 12

YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (Contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2024
6 Movement In Funds
Balance
Brought Income Expenditure Transfers
Forward
Balance
Carrled
Forward
Unrestricted funds
£45,022 £70,755
(£67,547)
£0 £48,230
£45,022 £70,755
{£67,547)
£0 £48,230
7 Trustee Remuneratlon and Related Party Transactlons
No members of the commlttee recelved any remuneratlon during the year. No expenses were
relmbursed to any member of the commlttee durlng the year.
No glfts were rewarded in the year to retiring members in recognition for servlces to the charlty.
No trustees or any other person related to the charlty had any personal Interest In any contract or
transaction entered Into by the charity durlng the year.
8 Taxatlon
Due to it5 charitable statu5 the Yorkshlre Beekeepers Assoclation is currently exempt from tax on Sts
income, because all funds are applled to charltable purposes.
These accounts were approved and authorised for Issue by the trustees on 22. October 2024.
Page 12 of 12