Charity Registration No. 509743
YORKSHIRE BEEKEEPERS ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
YORKSHIRE BEEKEEPERS ASSOCIATION
CONTENTS
Page Annual Report of the Trustees 1-2 Statement of Trustees’ Responsibilities 3 Independent Examiner’s Report 4 Statement of Financial Activities 5-6 Balance Sheet a Notes to the Financial Statements 8-12
YORKSHIRE BEEKEEPERS ASSOCIATION
ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025
The officers and committee present their report for the year ended 30" September 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 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" July 2014, FRS 102, (effective 1% January 2015).
The trustees during the year were:
Mr M Millard Mrs C McGettigan MsL Schofield Mr N E W Cooper
The officers and committee at the year-end were:
President Chair Vice Chair Secretary Treasurer & eReturn2 Manager Education & Examinations Officer Webmaster Honey Show Chief Steward Equipment & Resources Officer Bee Health Officer BBKA Delegate AHAT Coordinator & IT Officer District BKA Representatives:
Mr D A Shannon Mr M Millard Mrs C McGettigan MsL Schofield Mr N E W Cooper Mr § Lathlean Mr D Lamont Mr M Millard Mr D O’Sullivan Mr 1J Flatman Mr A Jefferson Mr R Senior Mrs M-J Murray Mr S Olushola Mr R Murphy Mrs E Morris & Mrs B Fulwood Mr J Gaunt MrJ Jones Mrs L Beaumont Mr | Hopps & Mr N Courtney MrJ Hall Mr A Deas & Mr P Scudamore Mr K Bartlem Mrs R Greenwood Mr T Phillips Mr P Tindall & Mr P Bacon Ms L Middleton Mr R Parnaby Mr C Walsh & Mr C Lindley
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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 beekeeping.
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.
Review of the Year
The financial health of the charity remains robust. The annual honey show, hosted by the Egton Show, attracted a record number of entries and our attendance at the Great Yorkshire Show helped, amongst other things, to raise public awareness to the threat posed to honey bees and other pollinators by the Yellow Legged Asian Hornet. The National Bee unit confirmed that an Asian Hornet nest had been found in Langton, North Yorkshire as part of their ongoing eradication programme anda strategy is in place to deal with any future incursions. Bee improvement events, featuring guest speakers, were well attended using “Zoom” technology and are set to continue during the winter months. Committee Meetings, the Annual Delegate’s Meeting and the Annual General Meeting are held in hybrid format using “Zoom”; and regular contact with the membership has been maintained through the association’s website and mailshots.
Financial Review
The Charity’s income totalled £68,596 (2024: £70,755) and expenditure totalled £64,235 (2024: £67,547), resulting in a surplus of £4,361 (2024: £3,208 surplus) for the year.
Reserves Policy
The trustees aim to hold an unrestricted reserve equal to around six month’s expenditure to provide sufficient working capital and to fund future equipment purchases. The reserves currently stand just above this level.
Risk Management
The Committee has conducted a review of the major risks to which the Charity is exposed and systems have been developed to mitigate those risks. These systems are reviewed periodically to ensure that they still meet the needs of the Association.
Public Benefit
The trustees have complied with their duty under Section 17(5) of the Charities Act 2011 to have due regard to Charity Commission guidance on public benefit.
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Approved by the Committee and signed on its behalf by:
M Millard of 9 N E W Cooper ;
Chair A CLO) Treasurer Ne +
2"4 December 2025 2" December 2025°
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YORKSHIRE BEEKEEPERS ASSOCIATION
STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
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 1° January 2015).
The law applicable 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 during the year and of its financial position at the end of the year.
In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011 and the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the Association:
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M Millard Ate
2°ChairDecember 2025
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N E W Cooper 2"¢TreasurerDecember 2025 ND| LH
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YORKSHIRE BEEKEEPERS ASSOCIATION
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF YORKSHIRE BEEKEEPERS ASSOCIATION
| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30" September 2025.
Respective Responsibilities of Trustees and Examiner
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
| 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, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner’s Statement
| have completed my examination. | 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:
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e the accounting records were not kept in accordance with section 130 of the Charities Act; or
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e the accounts did not accord with the accounting records; or
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e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mark Threlfall AFA MIPA Four Accountancy . 4 Tinshill Lane Leeds LS16 7AP
2"? December 2025
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YORKSHIRE BEEKEEPERS ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 2025 | 2024 | |
|---|---|---|
| Unrestricted | Unrestricted | |
| Total | Total | |
| Income and Endowments From: | ||
| Donationsand Legacies: | ||
| YBKA Capitation Fees | £6,232 | £6,341 |
| BBKA Capitation Fees | £43,877 | £43,912 |
| BDI Basic&Additional Premiums | £4,678 | £4,247 |
| Research & Donations | £352 | £333 |
| Charitable Activities: | ||
| Trading -Tamper EvidentSeals | £810 | £666 |
| Trading - Promotional Items | £20 | £47 |
| Autumn Convention | £125 | |
| Trading—Asian HornetTraps&Attractant | £3,994 | |
| Microscopy | £275 | |
| Investments: | ||
| Bee Craft Limited | ||
| Interest | £4,148 | £1,787 |
| GiftAid | £8,479 | £9,028 |
| Total | £68,596 | £70,755 |
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Expenditure on Charitable Activities
| 2025 | 2024 | |
|---|---|---|
| Capitation FeesTo BBKA | £43,877 | £43,912 |
| BDI Basic&Additional Premiums | £4,678 | £4,247 |
| Trading -Tamper Evident Seals | £713 | £561 |
| Trading—Promotional Items | £21 | £22 |
| Trading—Asian HornetTraps&Attractant | £4,072 | |
| GiftAid RepaymentsTo District BKAs | £8,479 | £9,028 |
| District BKA Interest Payments | £2,596 | £1,129 |
| Meetings | £177 | £144 |
| Subscriptions | £190 | £85 |
| Donations | £100 | |
| Independent Examiner's Fee | £825 | £825 |
| Officer Expenses | £52 | £30 |
| Sundry Expenses | £330 | £443 |
| BankCharges | £113 | £89 |
| Depreciation | £55 | £55 |
| Asian Hornets | £765 | |
| Great Yorkshire Show | £334 | £387 |
| Bee Improvement Events | £775 | £522 |
| Microscopy | £445 | |
| Educational Stationery Requirements | £106 | £45 |
| Autumn Convention | £603 | |
| YBKA HoneyShow | £814 | £138 |
| Total | £64,235 | £67,547 |
| Net Movement In Funds | £4,361 | £3,208 |
| Total Funds Brought Forward | £48,230 | £45,022 |
| TotalFundsCarriedForward | £52,591 | £48,230 |
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YORKSHIRE BEEKEEPERS ASSOCIATION
BALANCE SHEET AS AT 30 SEPTEMBER 2025
| Notes | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| Fixed Assets | ||||||
| Fixtures, Fittings | & | Equipment | £226 | £286 | ||
| Investments | ||||||
| Bee Craft Limited | —320 | 320Shares | £320 | £320 | ||
| 2 | £546 | £606 | ||||
| CurrentAssets | ||||||
| Stocks | £3,294 | £1,079 | ||||
| Debtors | 3 | £405 | ||||
| Cash At Bank and | In Hand | 4 | £119,265 | £103,742 | ||
| £122,559 | £105,226 | |||||
| CreditorsAmounts | Falling DueWithin One Year | 5 | £70,514 | £57,602 | ||
| Net CurrentAssets | £52,045 | £47,624 | ||||
| NetAssets | £52,591 | £48,230 | ||||
| Represented by: | ||||||
| Funds: | ||||||
| Unrestricted Income Funds | ||||||
| General Fund | 6 | £52,591 | £48,230 | |||
| Total Funds | £52,591 | £48,230 | ||||
| MMillard Zl Chair GA 2™December2025 |
NE WCooper Treasurer 2™December2025 |
kha. |
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YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
Charity 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, Ings Road, Ulleskelf, North Yorkshire, LS24 98S.
1.1 Accounting Convention
These financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Charities SORP (Statement of Recommended Practice: ‘Accounting and Reporting by Charities’) FRS 102 version, (effective 1 January 2015).
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.
1.2 Income
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
The following specific policies are applied:
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Investment income is included when receivable.
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Income from charitable trading activities are accounted for when earned.
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Capitation fees are accounted for when receivable.
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Voluntary income by way of donations or sponsorship is included when the charity is entitled to the income.
1.3 Expenditure
Expenditure is recognised on an accruals basis as the liability is incurred and includes the related VAT as this cannot be recovered.
Charitable expenditure comprises the costs incurred by the charity in the delivery of its activities and services.
All costs are directly allocated to a particular activity.
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YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 30 SEPTEMBER 2025
1.4 Tangible Fixed Assets and Depreciation
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 straight line.
The charity capitalises 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 valuation has been obtained.
The investment in Bee Craft Limited, 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 nominal value and no dividends have ever been paid.
1.5 Fund Accounting
General funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds ear-marked by the committee for particular purposes.
Restricted funds can only be applied for particular purposes as set by the donor.
1.6 Stock
Stock is valued at the lower of cost and net realisable value.
1.7 Financial Instruments
The Association has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other 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 provisions 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.
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YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 30 SEPTEMBER 2025
1.8 Basic Financial 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 receivable within one year are not amortised.
1.9 Classification of Financial Liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Association after deducting all of its liabilities.
1.10 Basic Financial Liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 2 Tangible Fixed Assets |
||
|---|---|---|
| Fixturesand Fittings | Total | |
| Cost | ||
| At 1 October2024 | £8,596 | |
| Additions inthe year | £0 | |
| At30September2025 | £8,596 | |
| Depreciation | ||
| At1 October2024 | £8,432 | |
| Charge fortheyear | £55 | |
| At30September2025 | £8,487 | |
| Net Book Value | ||
| At 1 October 2024 | £118 | |
| At30September 2025 | £109 | |
| Investments | ||
| Bee Craft Limited | £320 | |
| Total NetBookValue | £547 | |
| 3 Debtors | 2025 | 2024 |
| Trade Debtors | £ | £405 |
| £ | £405 | |
| 4 Cash At Bank |
||
| Current Account | £13,557 | £9,957 |
| Deposit Account | £105,708 | £93,785 |
| £119,265 | £103,742 | |
| 5 Creditors:Amounts Falling Due WithinOne Year |
||
| Trade Creditors | £0 | £91 |
| District BKAInvestments | £70,514 | £57,511 |
| £70,514 | £57,602 |
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YORKSHIRE BEEKEEPERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 30 SEPTEMBER 2025
6 Movement In Funds
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Balance Balance
Brought Income Expenditure Transfers Carried
Forward Forward
Unrestricted funds £48,230 £68,596 (£64,235) £0 £52,591
£48,230 £68,596 (£64,235) £0 £52,591
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7 Trustee Remuneration and Related Party Transactions
No members of the committee received any remuneration during the year. No expenses were reimbursed to any member of the committee during the year.
No gifts were rewarded in the year to retiring members in recognition for services to the charity.
No trustees or any other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.
8 Taxation
Due to its charitable status the Yorkshire Beekeepers Association is currently exempt from tax on its income, because all funds are applied to charitable purposes.
These accounts were approved and authorised for issue by the trustees on 22™ October 2025.
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