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2025-11-30-accounts

Charity registration number SC046945 (Scotland)

JUST BEE PRODUCTIONS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

JUST BEE PRODUCTIONS

LEGAL AND ADMINISTRATIVE INFORMATION

Frances Menter Trustees Ruth Irons Kate Stone Gabriel Calvert Hazel Douglas Charity number (Scotland) SC046945 St Paul’s Church Principal address 118 Nethergate Dundee DD1 4EH Independent examiner C.I.K. Accounting Solutions Chartered Certified Accountants DunEden Business Centre Harrison Road Dundee DD2 3SN

JUST BEE PRODUCTIONS

CONTENTS

Page
Trustees’ report 1 - 3
Independent examiner’s report 4
5
Statement of financial activities
Balance sheet 6
Notes to the financial statements 7 - 15

JUST BEE PRODUCTIONS

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 NOVEMBER 2025

Trustees’ Annual Report for the Year Ended 30th November 2025

Charity Name: Just Bee Productions Charity Number: SC046045 Address: 118 Nethergate, Meadowside St Pauls, Dundee. DD1 4EH Website : www.justbeeproductions.co.uk

1. Reference and Administrative Information

Charity Name: Just Bee Productions Charity Number: SC046045

Address of Principal Office: 118 Nethergate, Meadowside St Pauls, Dundee. DD1 4EH

Trustees (as at 30/11/2025):

Independent Examiner: Dawid Dudzinski, CIK Accounting Solutions

Address: CIK Accounting Solutions DunEden Business Centre, 8 Harrison RoadDundeeDD2 3SN

2. Structure, Governance and Management

Just Bee Productions is a Scottish Charitable Incorporated Organisation (SCIO) registered with OSCR. It is governed by its constitution adopted on 14th March 2023.

The charity is administered by a board of trustees, who are elected or appointed in accordance with the constitution. New trustees receive an induction and are given access to key policies and documents.

3. Objectives and Activities

Charitable Purposes:

As stated in our constitution, approved 2023 CONSTITUTION OF JUST BEE PRODUCTIONS SCIOJust Bee Productions exists for charitable purposes only, and in particular, the objects are:

To address poverty, health inequalities, food insecurity and mental health issues through a variety of engagement methods. To provide / organise recreational facilities and activities, with the object of improving the conditions of life for the persons for whom the activities are primarily intended (as defined in clause 6). This will be achieved by providing one to one support, advocacy, food parcels and counselling services as well as organising various groups 

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JUST BEE PRODUCTIONS

using creativity and the arts such as music, drama, and different methods of visual art and design as

a therapeutic method of learning and interaction which take place in a fun, affordable, inclusive, risk free environment and encourage participation, behaviour change and promote open honest communication in the hope that the beneficiaries will be encouraged to take up the pursuits which will ultimately lead to an improvement in health and wellbeing

The advancement of education. To achieve this these groups will cover numerous different areas of the arts, be accessible to people of all skill levels and abilities and will use professionals in their respective fields of the arts to provide tuition.

The advancement of the arts, heritage, culture or science. This will be achieved by capturing the outcomes of all group activities in forms such as performances of drama and music, displays of art and published literature of poems / short stories— e.g., promote arts engagement, support community wellbeing through performance, etc.].

Main Activities:

During the year, the charity carried out the following activities in line with our purposes and 4 key priority areas:

4. Achievements and Performance

Over the course of the year Just Bee achieved the following: 

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JUST BEE PRODUCTIONS

One key highlight this year was the launch of our first ‘Self Care Day’ to celebrate recovery in September 2024.

We faced challenges such as:

5. Financial Review

Overview: The charity received total income of £251,392 during the year, comprising [e.g., grants, donations, ticket sales]. Expenditure totaled £225,916 primarily on project delivery costs, materials, and venue hire. There have been 24 sources of grant funding utilised in 2025.

Reserves Policy: The trustees aim to maintain reserves sufficient to cover at least 3 months of core running

costs, ensuring sustainability.

Going Concern: The charity remains financially stable and trustees consider the organisation to be a going concern.

6. Plans for the Future

In the coming year, Just Bee Productions plans to:

7. Declaration

The trustees declare that they have approved the above report and it is signed on their behalf by:

Signature: ________

Name: Kate Stone Position: Chair of Trustees Date: 25/06/2026 

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JUST BEE PRODUCTIONS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF JUST BEE PRODUCTIONS

I report on the financial statements of the Charity for the year ended 30 November 2025, which are set out on pages 5 to 16.

Respective responsibilities of Trustees and examiner

The Charity’s Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity’s Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner’s statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention:

Dawid Dudzinski Director Independent Examiner

C.I.K. Accounting Solutions Chartered Certified Accountants DunEden Business Centre Harrison Road Dundee DD2 3SN

Dated: 25 June 2026 

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JUST BEE PRODUCTIONS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 NOVEMBER 2025

Current financial year
Notes
Income and endowments from:
Donations and legacies
3
Grants and subsidies received
Charitable activities
3
4
Rental Income
5
Total income
Expenditure on:
Charitable activities
6
Net (expenditure)/income for the year/
Net movement in funds
Fund balances at 1 December 2024
Fund balances at 30 November 2025		 Unrestricted
funds
Restricted
funds
2025
2025

12,359
3,450
54,512
178,984
2,087		 Total
2025
12,359
182,434
54,512
2,087
251,392
225,916
25,476
294,249
319,725		 Total
2024
£
6,423
232,526
36,311
4,163
72,408
178,984
62,287
163,629
10,121
15,355
13,571
280,678
23,692
296,033		 279,423
241,613
37,810
256,439
294,249

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities. 

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JUST BEE PRODUCTIONS

BALANCE SHEET

AS AT 30 NOVEMBER 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Stocks
11
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due
within one year
14
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
15
Net assets		 2025
6,293
866
12,244
504,685
517,795
(204,363)
313,432
319,725
-
319,725		 2024
£
£
6,141
832
3,748
356,402
360,402
(72,875)
288,107
294,248
-
294,248		 2024
£
£
6,141
832
3,748
356,402
360,402
(72,875)
288,107
294,248
-
294,248
294,248
-
294,248

The financial statements were approved by the Trustees on 06 Feb 2026

Kate Stone Chair of Trustees 

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JUST BEE PRODUCTIONS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1 Accounting policies

Charity information

Just Bee Productions is a Scottish charitable incorporated organisation (charity number SC046945).

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity’s constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. 

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JUST BEE PRODUCTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 NOVEMBER 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment - 20% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The Charity 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 Charity's balance sheet when the Charity 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.

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.

JUST BEE PRODUCTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 NOVEMBER 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans 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 operations 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

Depreciation

Depreciation is considered to be an accounting estimate. The estimate is based on the useful life of the asset held. Depreciation policies are set by the Trustees and have been applied consistently throughout the years. The calculation of depreciation is not deemed to be complex in nature or unduly influenced by trustees. On our review of the poIicies,they were deemed to be both reasonable and adequate.

JUST BEE PRODUCTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 NOVEMBER 2025

3
Donations and legacies
Donations and gifts
Grants		 Unrestricted
funds
Restricted
funds
Total
Unrestricted
funds
Restricted
funds
Total
2025
£
2025
£
2025
£
2024
£
2024
£
2024
£
12,359
12,359
6,423
-
6,423
3,450
178,984
182,434
9,272
223,254
232,526
15,809
178,984
194,793
15,695
223,254
238,949

Charitable activities

Restaurant sales - unrestricted
Projects, Events, Training and Workshops income - unrestricted		 Charitable
Income
2025
Charitable
Income
2024
£ £
7,744
10,928
46,768
25,383
54,512
36,311

5 Rental income

Rental income - unrestricted 2025
£
2,087
2,087		 Total
2024
£
4,163
4,163

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 NOVEMBER 2025

JUST BEE PRODUCTIONS

6 Charitable activities

Staff costs
Staff welfare and expenses
Temporary staff
Depreciation
Participant crisis funding/ food insecurity
Freelance workshops
Rent & rates
Insurance
Repairs & maintenance
Waste disposal
Cafe expenses
Postage, stationery & advertising
Telecommunications
Professional fees
Membership fees
Training seminars
Travel & subsistence expenses
Computer software, consumables & maintenance
Interest and charges
Share of governance costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds		 2025
£
145,505

651
5,357
1,573
16,074
26,462
10,700
344
542
-
7,095
289
486
4,440
1358
300
186
1,666
8
223,036
2,880
225,916
62,287
163,629
225,916		 2024
£
161,166
1,292
7,388
1,535
14,189
24,594
9,710
351
709
1,069
7,232
587
469
3,838
757
2,570
271
958
48
238,733
2,880
241,613
52,671
188,942
241,613

JUST BEE PRODUCTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 NOVEMBER 2025

7
Support costs
Support Governance
costs
costs
£ £
2025
£
Accountancy
4,440
2,880
7,320
4,440
2,880
7,320
Analysed between
Charitable activities
7,320
4,440
2,880		 2024
£
6,718
6,718
6,718

Governance costs include payments to the Charity's independent examiner of £2,880 for independent examination of the Charity's annual accounts.

Trustees

During the year, no Trustee received any remuneration or other benefits. During the year, no Trustee expenses were incurred.

9 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
8 7
Employment costs 2025
£		 2024
£
Wages and salaries 137,194 152,147
Social security costs 4,364 5,405
Defined contribution pension costs 3,947 3,614
145,505 161,166

There were no employees whose annual remuneration was more than £60,000.

JUST BEE PRODUCTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 NOVEMBER 2025

10
Tangible fixed assets
Cost
At 1 December 2024
Additions in the year
At 30 November 2025
Depreciation and impairment
At 1 December 2024
Depreciation charged in the year
At 30 November 2025
Carrying amount
At 30 November 2025
At 30 November 2024
11
Stocks
Finished goods and goods for resale
12
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments
Accrued Income		 Equipment
£
9,091
1,725
10,816
2,950
1,573
4,523
6,293
6,141
2025
£
866
2025
£
11,755
489
12,244		 Total
£
9,091
1,725
10,816
2,950
1,573
4,523
6,293
6,141
2024
£
832
2024
£
1,060
358
2,330
3,748

JUST BEE PRODUCTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 NOVEMBER 2025

13
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year
Amounts included above which fall due after five years:
Payable by instalments
14
Creditors: amounts falling due within one year
Notes
Bank loans
13
Other taxation and social security
Deferred income
16
Pension creditor
Trade creditors
Accruals
15
Creditors: amounts falling due after more than one year
Notes
Bank loans
13
16
Deferred income
Grants		 2025
£
-
-
-
-
2025
-
1,182
202,145
659
274
102
204,363
2025
-
-
2025
£
202,145
202,145		 2024
£
-
-
-
-
2024
-
2,763
246,365
677
287
602
250,694
2024
-
-
2024
£
246,365
246,365

FOR THE YEAR ENDED 30 NOVEMBER 2025

JUST BEE PRODUCTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Grants Balance at
01-Dec
2023
£
246,366
246,366		 Incoming
resources
£
223,254
223,254		 Resources
expended
£
(188,942)
(188,942)		 Movement in funds
Balance at
Incoming
30-Nov
resources
2024
£
£
280,678
178,984
280,678
178,984		 Resources
expended
£
(163,629)
(163,629)		 Balance at
30-Nov
2025
£
296,033
296,033

Purpose of Restricted Funds

Just Bee is predominantly supported by grant income. These grants are obtained via application processes which each have their own stipulations. For example, 'core funding' is generally restricted to be used exclusively to meet the costs of staffing, rent and rates and other operational overheads. Core costs represent the majority of the charity's expenditure. 'Project funding' allows the charity to deliver specific services, for example the implementation of our launderette service and our on site counselling service. These projects are also contingent on specific predetermined budget expenditure such as contributions to staffing, rental agreements for launderette equipment, materials, volunteer costs etc. It is very rare that the charity receives unrestricted funds via grant application processes however this can happen from time to time.

Unrestricted funds are generally the result of individual donations as well ahs our own fundraising efforts such as hosting ticketed events, selling food through the community cafe project and selling products created at our sewing group.

18 Analysis of net assets between funds

Fund balances at 30 November
2024 arerepresented by:
Tangible assets
Current assets/(liabilities)
Long term liabilities		 Unrestricted
funds
2025
£
-
23,692
23,692		 Restricted
funds
2025
£
6,293
289,740
296,033		 Total
2025
£
6,293
313,432
319.725		 Unrestricted
funds
2024
£
13,571
-
13,571		 Restricted
funds
2024
£
6,141
274,536
-
280,677		 Total
2024
£
6,141
288,107
-
294,248

19 Related party transactions

Remuneration of key management personnel The remuneration of key management personnel is as follows.

2025 2024
£ £
Total remuneration
92,543 79,450

Issuer

C.I.K. Accounting Solutions

Document generated Sun, 28th Jun 2026 11:20:09 BST

Document fingerprint 36fe633fae5936b0ac14adb4473e6b76

Parties involved with this document

Document processed

Party + Fingerprint

Sun, 28th Jun 2026 11:20:38 BST Wed, 1st Jul 2026 0:54:34 BST

Dawid Dudzinski - Signer (50577798e296b0c108057fb395415534) Dr Kate Stone - Signer (f6d7de9757d983577ca8f5e0dc710730)

Audit history log

Date

Sun, 28th Jun 2026 11:20:09 BST Sun, 28th Jun 2026 11:20:09 BST Sun, 28th Jun 2026 11:20:09 BST Sun, 28th Jun 2026 11:20:09 BST Sun, 28th Jun 2026 11:20:09 BST

Sun, 28th Jun 2026 11:20:17 BST Sun, 28th Jun 2026 11:20:26 BST Sun, 28th Jun 2026 11:20:38 BST Sun, 28th Jun 2026 11:20:38 BST Sun, 28th Jun 2026 11:20:39 BST Mon, 29th Jun 2026 11:21:04 BST Tue, 30th Jun 2026 11:22:18 BST Wed, 1st Jul 2026 0:54:15 BST Wed, 1st Jul 2026 0:54:34 BST Wed, 1st Jul 2026 0:54:34 BST Wed, 1st Jul 2026 0:54:34 BST Wed, 1st Jul 2026 0:54:34 BST Wed, 1st Jul 2026 0:54:34 BST

Action Envelope generated with fingerprint 4ddbf5199ba5a745105eb39d7f594025 (18.133.63.166) Document generated with fingerprint 36fe633fae5936b0ac14adb4473e6b76. (18.133.63.166) Dawid Dudzinski has been assigned to this envelope. (18.133.63.166) Dr Kate Stone has been assigned to this envelope. (18.133.63.166) Envelope has been set to automatically remind the active signer every 1 day(s). (18.133.63.166) Document emailed to party email Dawid Dudzinski viewed the envelope (80.209.163.226) Dawid Dudzinski signed the envelope (80.209.163.226) Sent the envelope to Dr Kate Stone for signing (80.209.163.226) Document emailed to party email Document emailed to party email Document emailed to party email Dr Kate Stone viewed the envelope (104.35.249.21) Dr Kate Stone signed the envelope (104.35.249.21) This envelope has been signed by all parties (104.35.249.21) Signed document confirmation emailed to party email (104.35.249.21) Signed document confirmation emailed to party email (104.35.249.21) Signed document confirmation emails have been sent to all parties (104.35.249.21)