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2024-12-31-accounts

Aberdeen and District Beekeepers’ Association SCIO Scottish Charity Number SC031754

Annual Report and Financial Statements For the Period

1[st] January 2024 to 31st December 2024

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Trustees’ Annual Report

For the Period 1st January 2024 to 31st December 2024

The trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the period 1[st] January 2024 to 31st December 2024.

Reference and Administrative Information

Charity Name

Aberdeen and District Beekeepers’ Association SCIO

Charity Number

SC031754

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Structure, Governance & Management

Governing Document

Aberdeen and District Beekeepers’ Association was incorporated as a Scottish Charitable Incorporated Organisation (SCIO) with the Office of the Scottish Charity Regulator (OSCR) on 30[th] October 2014 and is governed by its constitution. The assets and liabilities of the former unincorporated Aberdeen and District Beekeepers’ Association were transferred to the SCIO on 9[th] December 2014.

Appointment of Office Bearers

Association Office Bearers consist of a Chair, Vice Chair, Secretary and Treasurer, all of whom are elected for one year at the Annual General Meeting of the Association. The gap between one AGM and the next must be no longer than 15 months.

The business of the Association is conducted by an Association Committee consisting of the Chair, Vice Chair, Secretary and Treasurer and at least one other member of the Association, all of whom are nominated for election at the Annual General Meeting to serve for a period of one year. Membership of the Association Committee is open to all members of the Association.

Management

The Association Committee is responsible for the strategic direction and governance of the Association. The day-to-day running is conducted by the Office Bearers and those members of the Association Committee who volunteer for duties as required.

Risk Management

The Trustees are responsible for the management of the operational, financial and reputational aspects of the association.

The Association has its own apiary and has procedures in place to promote safety to members, visitors and the general public. Procedures are continually reviewed to ensure that all beekeeping activities are conducted in a safe manner.

The Association seeks to obtain the best return on its surplus funds whilst retaining flexibility of access should unforeseen expenditure arise. Surplus funds are placed on deposit and rates of return reviewed regularly to ensure that satisfactory market rates are obtained.

The Association is keenly aware of the need to maintain the high reputation of the Association and the craft of beekeeping, both within the beekeeping community and with the public. The promotion of responsible beekeeping and high-quality products underpins all the Association’s education and qualification activities and the Association endeavours to operate to high standards at all times.

Objectives and Activities

Charitable Purposes

To advance education through promoting the study and development of apiculture, and to advance the heritage, culture and science of beekeeping amongst its membership and throughout the wider community.

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Activities

The Association maintains a working apiary at a site in Aberdeenshire which is used to promote the practical aspects of beekeeping. The Association undertakes a wide range of educational events, including talks and practical apiary-based demonstrations and training courses, which are open to all ADBKA members and on occasion to interested members of the public.

Members are encouraged to study for the Scottish Beekeepers’ Association (SBA) qualifications in beekeeping. The Association provides support to members in their beekeeping activities and disseminates information about the importance of bees and beekeeping throughout the area of operation. A library of books on beekeeping is maintained and made available to Association members.

Achievements and Performance

Membership at the end of the year was 283, a slight increase on 274 in both 2022 and 2023, plus three life members. ADBKA thus remains one of the largest beekeeping Associations in Scotland.

The Trustees of 14 people met five times during the year, plus the AGM.

Five demonstrations and two beginners’ practical courses were held at the Training Apiary. Regular Sunday morning apiary management sessions continued, giving Members the opportunity to receive hands-on experience and instruction. A coaching programme led to five members obtaining the SBA ‘Basic Beekeeping’ certificate, all with distinction and with one achieving a national award for the top mark in Scotland. A further 15 SBA qualifications were achieved by Members.

The annual public ‘Introduction to Beekeeping’ course attracted 90 participants, slightly more than in 2023. It is hard to know precisely but it is estimated that typically around 15% of the participants will go on keep bees for at least three years.

In addition to the above training delivered by the Association, external providers were brought in to deliver both a skep-making workshop and importantly also a Scottish Government ‘Bee Health’ day.

The Association had a stand at the two-day Turriff Show as usual. This large agricultural show is a primary opportunity to interact with and inform large numbers of members of the public about beekeeping. The Aberdeen Highland Games was cancelled due to bad weather but a stand was staffed at the Banchory Show.

Despite 2024 generally being a poor season due to extended periods of poor weather, a successful Honey Show took place in October. This event fundamentally promotes the production of high-quality honey and wax products and the enhanced skills needed to achieve these.

Work continued to improve the standards and efficacy of the ‘swarm collection’ service offered to the public. Due to extended periods of generally poor weather, swarming was perhaps less of an issue in 2024 than usual. Nevertheless, the majority of ‘nuisance bee’ calls turn out to be about wasps and bees other than honeybees and the Association is unable to act on these.

The Association has an outstanding resource of around 200 beekeeping books in its library to support beekeeping education. A few new volumes were added in 2024 to reflect changes in examination syllabuses. The Association website was continuously updated and improved throughout the year to increase its utility both to Association Members and members of the public. As has been the case for decades, a monthly newsletter for Members continued to be produced.

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Financial Review The Association prepares receipts and payments accounts that summarise all monies re￿iVed and paid via the bank and in cash by the ¢h8rity during its financial year, along with a statement of balances, as required by OSCR. A surplus of £4,698 was achieved for the 2024 financial year. Reserves pollcy The Trustees aim lo maintsin a balance of reseNes sufficient lo cover any unexpected expenditure that may arise from time lo lime. The normal running costs of the Association are dealt with through the Bank of Scotland Treasurer's account. Excess fvnd5 are Iransfefted into an interesting bearing dep0511 account lcurrenlly Skipton Community Saver Accounll. An important objective of the ADBKA is to provide practical luilion lo new beekeepers in the northeast of Scotland in the handling and management of bees. To do this, the Association needs to maintain access to a leaching apiary of sufficient scale to allow group5 of new beekeepers lo attend both formal and informal sessions to develop their ski115. At present the Association leases an area of ground at the National Trust for Scotland INTSI Crathes Ca511e Estate and ha5 established a teaching apiary there. The Associatson has a long-lerm aspiration of expanding the teaching facilities either al the existing sile or on any land to be purchased by the Association. The Association is using the annual surplus to build up sufficient reserves to support this aspiration. Future Plans The Association is firmly back into its traditional pattern of annual activities after the disruptson of the Covtd years. This programme has evolved over many years lo fil the natural cycle of the beekeeping year and is therefore likely to be the basis for the Associabon's operations for years to come. The Twslees intend that the Association Should continue the slightly In¢￿aSed emphasis over the past few years on the edu¢aliofi and training of m6mbers, especi811y novice5 to the craft. A range of courses and tslk5 will be offered to the membership lo broaden the skills base and programmes leading lo qualifications are being considered. Public engagement and education are principalty achieved Ihrough.. Operating educational stands al selected local agricultural and other shows. The annLtal 'lntroduclion to Beekeeping, course, which is open to the public and is perennially popular and well-received. This serves a dual purpose of giving the majority of participants who choose not lo go on to keep bees greater awareness of the craft and bee ecology, and recruiting a smaller proportion into the craft and membership of the ASs￿l8t10￿. Talks about bees and beekeeping given 10 schools, gardening clubs, social groups and the like on request. Operating a 'swarm collection. service to the public in the May-June swarming season, when skilled member beekeepers will attempt lo remove honeybee swarms that are a nuisanc8 to a householder or in a public area. All the above are expected to Continue in future and may be enhanced or improved as ¢ir¢umstsn¢es dictsle and opportunities arise. Approved by the Iruslees on 2Wh January 2025 and signed on their behalf by..

Independent Examiner's Report For the Period 1st January 2024 to 31st December 2024 Independent Examiner's Roport to the Trustees of A￿ll1•frn and District Beekeepers, Association I report on the financial staternents of the chanty for the 1st January 2024 to 31 st De¢ember 2024, which are set out on pages 7 10 11. R88P8Ctlve responsibilitlos of Irustees and •xamlner The charity's trustees are responsible for the preparation of the accounts in accordance with the lem)s of the Charities and Trustee Investment (Scotlandl 2005 Act and the Charities Accounts (Scotlandl Regulations 2006. The charity trustee$ ¢onsider that the audit requirement of Regulatson 10111 Idl of the Accounts Regulations doe5 not apply. It is my responsibility lo examine the accounts as required under section 44111 1¢) of the Act and lo slate whether particular matters have come lo my attents'on. B•81• of IndependBnt examlner'8 8tat8ment My examination is carried out in accordance with Regulation 11 of the Charitie5 Ac¢ounls IScotland} Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosu￿$ in the accounts and seeks explanations from the trustees concerning any $u¢h matters. The procedures undertaken do not provide all the evidence that would be requi￿d in an audit and, consequently, I do not express an audit opinion on the accounts. Indopondant examlnor'• •tst•ment Ouring my examination, no matter has come to my attention.. which gives me ￿0$onable cause lo believe that in any material respect the requirerrvant5'. lo keep accounting records in accordance wilh section 44111 lal of the 2005 Act and Regulation 4 of the 20C6 Accounts Regulations, and to Prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel, or lo which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be Teached Signed: Name:. Address: Relevant professional quallflcallonls) or body {If any): FRSA Stage11 Date: 1411

Statement of Receipts and Payments for the period 1st January 2024 to 31st December 2024

Notes
Receipts
Membership subscriptions
4
Donations
Gross receipts from other
charitable activities
- Gift Aid
- Other Income
5
Income from
bank deposit interest
6
Gross trading receipts
7
Payments
Payments relating directly to
charitable activities
- General Expenses
8
- Insurance
- Stationery
- Postage
- Newsletter
9
- Rent/Apiary Expenses
10
Surplus/(Deficit) for Year
2024
2023
£
£
5,371
6,440
110
188
1,055
1,067
4,271
4,183
1,920
189
33
-
12,760
12,067
5,752
5,663
199
205
122
24
201
191
179
214
1,609
1,348
8,062
7,645
4,698
4,422

The Notes on page 9 to 11 form an integral part of these accounts.

All funds in the above statement are unrestricted.

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Statement of Balances - As at 318t December 2024 2024 2023 Cash at Bank and In Hand: Opening Balance sU￿lUs for Year Closing Balance Notes 69.238 4,698 64.816 4,422 Bank and Cash Balance• Bank of Scotland Treasltrerfs Account Skipton Community Saver 2,882 5,104 73.936 69.238 Restrict Fun None nr ricted Funds The Notes on pages 9 to 11 fomi an integral part of these accounts, Approved by the Iruslees on 2V January 2025 and signed on their behalf by.. Chair Treasurer

Notes to the Accounts – For the Period ending 31st December 2024

1. Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and Purpose of Funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain two unrestricted funds as follows:

Bank of Scotland Treasurer’s Account – for the day-to-day running of the Association and is noninterest bearing.

Skipton Community Saver Account – an instant access, interest bearing account which allows the Association the flexibility of instant access if funds are required for any unexpected reason and the benefit of higher interest rates for additional funds.

Restricted funds may only be used for specific purposes. The Association currently has no Restricted Funds.

3. Trustee remuneration

No Honoraria payments were made to Trustees.

4. Membership subscriptions

Comprises annual membership subscriptions received by the Association in the 2024 financial year and not necessarily all relating to the 2024 membership year.

5. Other Income

Sale of Association Apiary Honey
Sale of Association nucleus colonies
Beekeeping Classes
Skep Workshop
Annual Convention
Other
2024
2023
£
£
796
1,185
0
160
1,038
1,107
455
-
1,962
1,660
20
71
4,271
4,183

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6. Income From Investments other than Land and Buildings

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Bank Interest| |Skipton Community Saver|1,920|189|

----- End of picture text -----

7. Gross Trading Receipts – Sale of Stock

In 2020 the Association decided to withdraw from selling consumables so the receipts from stock in 2024 were from supplies purchased in prior years.

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Other (hessian)|33|-| |33|-|

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8. Analysis of General Expenses

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Venue Hire|60|159| |Intro to Beekeeping Course|204|204| |Annual Convention|1,981|2,656| |Honey Show|1,116|773| |Turriff Show|5|303| |AGM|63|46| |Other events|605|368| |Speaker fees/expenses|50|60| |Equipment Purchase|901|276| |IT (website, online meetings)|289|467| |Library purchases/expenses|157|70| |Other|321|281| |5,752|5,663|

----- End of picture text -----

9. Advertising and Promotion

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|||| |---|---|---| |2024|2023| |£|£| |Newsletter expenses| |(including postage)|179|214|

----- End of picture text -----

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10. Rent/Apiary Expenses

Crathes Apiary rent
Equipment/supplies
2024
2023
£
£
750
750
859
598
1,609
1,348

11. Assets

Assets owned by the Association are stated at cost less accumulated depreciation. Depreciation is provided at annual rates calculated to write off the cost of each asset over its expected useful life, as follows:

Cabin

6.66% per annum

Apiary and computer equipment, furniture and fittings 20% per annum

Net Book Value
1st January 2024
Additions
Disposals
As at 31st December 2024
Depreciation
Charge for period
Net Book Value
As at 31st December 2024
Cabin at
Crathes
Apiary and other
equipment
Total
£
£
£
9,292
2,160
11,452
-
801
801
-
-
-
9,292
2,961
12,253
1,858
394
2,252
7,434
2,567
10,001

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