Ayr & District Beekeepers, Assoclation Financial Statements and Trustees, Report Period ended 31st December 2024 Charlty Number SC048587
Ayr & District Beekeepers. Association Contents Pag• Reference and administrative InFormatlon Trustees report Independent examiner's report Statement of financial activity Balance sheet 10 Notes to the financlal statements
Ayr & District Beekeepers. Association Reference and Administrative Information Chorlty name Ayr & District Beekeepers Aswciation Charity numbor SC048587 Principle •ddfe55 Trustees Bonkers c0p Bank plc PO Box 250 5kelnersdale WN86 Virgin Money 43 Alloway Street Ayr KA7 15P Independent Examlner Dains Accountant5 Ellersley House 30 Miller Road Ayr KA7 2AY
Ayr & District Beekeepers, Association Trustees, Report For the Year Ended 31 st December 2024 The Trustees have the pleasure in presenting ihelr report and financial statements For the period ended 31st December 2024 obJectlv•s attd Actlvltles Ayr & District Beekeepers, AsSOClation was originally Founded in 1917 with the aim of uniting the beekeepers of the district. The organisation has being going ever since and grown to add the following objectives:. The advancement OF education in relation to the honeybee and the craFI of beekeeping The advancement of the heritage, culture and science of beekeeping The advancement OF the environmental protection by conservotion of the honeybee and its environment Public Benefit Statement The Trustees confirm that they have complled with thelr duty under the Charities and Trustee Investment (Scotiandl Act 2005 to ensure that the activities of the charity provide public beneFit. The Association provides educational courses, trainlng, and events to improve krsowledge and skills in beekeeping. Through public engagement at events, school visits, and conservation initiatives, we contribute to broader environmental sustainability eFForts and biodiversity protectlon. Achl•v•m•nts, P•rformanc• and A¢tlvltl•s Education and Trainin Regular apiary visits were held throughout the summer, providin9 practlcal learning opportunities for members and beginners. The Association operates a tralning apiary with 10-20 hives, allowing beginners to develop their handling skllls In controlled environment. This facllity is essential For practlcal detnon5tratior15, including hive managemenl. disease control, and honey extraction. Additionally, the training apiary enables the AswcSatiors to breed and sell local bees to new beekeepers, supportin9 Sustainable beekeeping practices within the community. The Beginners, Course ran From March to May 2024, with 33 participants completin9 the programme. The course follows the syllabus of the Scottish Beekeepers Association Basic Beekeeping Certificate and provides structured introduction to beekeeping. It consists OF theory sessions, held on Wedrsesday evenings, covering topics such as bee biology, equipment, seasonal beekeeping activities, and disease prevention. These are complemented by Pfactical session5 on Saturdays, where participants gain hands.on experience at the Association's training apiary, worklng with 10-20 hives. This allows beginners to practice handling bees, inspect colonles, and learn essentlal 5kllls such as swarm control . Addltlonally, a soclal evenlng Is Incl¥Jded to encourage networking and knowledge-sharing among particlpants and experienced beekeepers. An practical Hive Building Day and Extractlon Day allowed members to gain hands-on experience in beekeeping techniques. The charity collaborated with RHET and Dumfries House, engaging 500+ schoolchildren in educational activities on honeybees and pollinailon. hows and Events The Association participated in key regional events, inclvding.. Neilston Show (2nd May 20241 Ayr County Show {11 th May 2024) Newmilns Show11st June 2024) Annual Honey Show {24th August 2024) Educational Bee Day (August 2024, in conjunction with Belleisle Conservatory)
Ayr & District Beekeepers, Association Trustees, Report For the Year Ended 31 st December 2024 The Honey Show is one of the A5SOClation's most signiflcant events, Featuring over 100 competitive entries across categories such as liquid honey, set honey, wax products, mead, and baking. The show serves as an opportunity to celebrole members. achievements, share expertise, and educate the public on the importance OF honeybees. Judges from the Scottish Beekeepers Association and local experts assess the entries, and prizes are awarded in multiple classes. The show attracts a wide audience, including local dignitarie5 and representatives From the wider beekeeping community. The Educational Bee Day, held in collaboration with Belleisle Conservatory, is a major public engagement event. The day includes an open hive demonstration, where visitors can safely observe beekeeping practices up close under the guldance of experlenced beekeepers. Other attractlons Include Informailve dlsplays, chlldren's games, Interactlve activities, honey sales, and educational talk5 about pollinators. This event provides a unique opportunity For the general public to learn about beekeeping arsd environmental conservation in an engaging and accessible manner. Members actively contrlbuted to the Scottish Beekeepers Assoclation's Honey Tent at the Royal Highland Show, engaging with thousands OF visitors. The 5cottlsh Beekeepers ob}ectives align with us and we encourage our member5 to support the RHS HoneyTent. Winter Talks and Social Event The Association runs a Series OF Winter Meetings to keep members engaged during the quieter beekeeping months. These events provlde opportunities For learning, discLbssion. and socialising and usually has 15-30 atendees. Topics included Cosmetics, Apiary Hygiene, Beekeeping in South AFrica, Queen Rearing and Flower Arranging. These are presented by experienced guest speakers and are Interactlve sessions allowing members to ask questior15 and share experiences, fostering a strong community spirit. The Annual Christmas Social in December 2024 was a well-attended event, Featurlng 3 communal meal, Informal social gatherings took place after several winter talks, allowing members to network and discuss beekeeping topics in a relaxed setting. The number oFeach type OF meetings for the period wa5., 2024 2022 16 15 Summer Apiary Meetings Winter Meetings Shows & Exhibitions Course5 Total Évents IncludesAGM & Christmas Soclal 40 30 Other event5 nd Activiti Outside of the Ayr Beekeepers rneeting, many OF our members visit other beekeeping associations and diverse group5, providlng talk5 and education. This oFten passes unnoticed, but it aligns with our constitution's stated aims and is worthy OF mention and our thanks,
Ayr & District Beekeepers, Association Trustees, Report For the Year Ended 31st December 2024 Membershi The membership of The association at the year end wa5 2024 122 2023 115 Adult Members Honorary Life Member5 Total Members 125 118 For over six years now the association has been looking for a land to purchase for a permanent apiary site. Work continues on this and we are in discussion5 Wlth other partie5 to hopeFully advance this. Flnanclal Re¥lew The charity generated £15,050 in income during the year (2023: £12,975) with expenditure totalling £14,83712023'. £11,75S} giving closing reserves OF £26,604 (2023: £26,482) with a unrestricted surplu5 OF £177 (2023.. £1,219). Our main streams OF incorne include donations and meeting Fees, membership subscriptlons, course fees and the sale OF beekeepin9 supplies to members, thls enables US to secure bulk buying discounts and make items more affordable. Also Included is sales of honey, thi5 gives our members - many of whom are smaller and would struggle to supply a commèrclal outlet- an outlet to sell thelr produce. There were no new slgnlFlcant Income streams. The main areas of expendlture relate lo buying beekeeping supplies and show and event expenses which generate funds and help cover the cost of running our training aplary. Also the cost of hiring meet space, expenses of speakers who corne to do presentations and the 9eneral running costs of the charity. There are no stafF and we rely on the generous time donated by members and trustees to carry out our activities. R•sery•s Pollcy The Trustees aim to fnaintain unrestricted reserves equlvalent to six months, running costs1£2,5811. The trustees are pleased that the charity has more than enough reserves to meet this level. As shown above the charity ha5 reserves in excess of our pollcy to cover basic running costs and could sustain the charity For many years. The increased level is a conscious decision of the trustees, as noted we are hoping to be able to secure o new apiary site - either leased or purchased - and the excess Funds are to help with this plan, while no Formal designation has been made at this polnt this is the purpose OF holding excess reserves. structure. Gov•rn•nc• and M•n4g•m•nt The charity is a Scottish Charitable Incorporated Organisation. It was registered in It5 current legal Form on 27th July 2018. The charity was previoLbSly an unincorporated a550Clation and changed it5 legal Format to a SCIO. All assets of the unincorporated associatiofi were transferred to the SCIO on 315t October 2018. The activities of the Association are ultimately controlled by the Trustees, who meet re9ularly throughout the year.
Ayr & District Beekeepers, Association Trustees, Report For the Year Ended 31 st December 2024 The trusLpes who seFved during the year and up to the date of signature of the financial statements were.. ointment of Trustees Trustees can be elected by members at an AGM or appointed by the existlng board of tru5tee5. All Iruslees Shall retire From office al each AGM- but are eligible For re-election- with the exception OF the president who holds ofFice for a period OF three years and is not eligible for re-election to that P05t until at least one year has elapsed, the secretary and treasurer shall hold office for a period OF three years and are eligible For immediate re-election. The board OF tfUStees may also at any time appoint any non-member to be a trustee either on the basls that helshe has specialist experience andlor skills which could be of assistance to the board. Princi al Risks Fa th Charl The trustees consider the principal risks to the charity being the security OF our current training apiary which 15 kindly hosted by ofte OF members. The trustees are taking steps to address this and secure a new site, hopefully owned or on a long lease to offer securlty. Other risks include any decline in membership and the reliance on a small number of trustees and members For m05t of our activities. Doclaratlon The Trustees declare they have approved the trustees, report above. $1gned on behalf of the charity's trustees: President / Trustee 26th February 2024 26th February 2024
Ayr & District Beekeepers, Association Independent Examiners Report To The Trustees of Ayr & Dlstrlct Beekeepers, Assoclatlon I report on the accounts of the charity For the year ended 31 st December 2024 which are set out on page5 4 to 20. R•sp•ctlve respanslbllitle5 of trustees and exaffllner The charity's trustees are responsible for the preparation OF the accounts in accordance with the terms of the Charities and Trustee Investment {Scotiand} 2005 Act and the Charities Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10111 (al to {c} of the Accounts Regulations does not apply. It is my responsibility to examlne the accounts os required under section 44(1} Ic} OF the Act and to state whether partlcular matters have come to my attention. Bajls of Ind•p•nd•nt •xamlnerfs statamont My examination is carried out in accordance with Regulation 11 OF the Charities Accounts Iscotiandl Regulations 2006. An examinatiors includes a review OF the accounting records kept by the charlty and a comparison OF the account5 presented with those records. It also includes consideration OF any unusual items or disclosures in the accounts 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 or5 the accounts. Ind•p•nd•nt •x•mln•fs statement In the course OF my examination, no matter has come to my attentlon. which gives me reasonable cause to believe that in any materlal respect the requirements: to keep accounting records In accordance with seclion 4411) (a) OF the 2005 Act and Regulation 4 of the 2006 Accounts Regulatlon5, and lo Prepa accounts which accord wlth the accounting record5 and comply with Regulation 8 OF the 2006 Account5 Regulations have not been met; or to which, in my opinion, attention should be drawn in order to enable a Proper understandlng OF the accounts to be rèached. Dains Accountants Ellersley House 30 Miller Road Ayr KA7 2AY Date:
Ayr & District Beekeepers, Association Statement of Financial Activity For the Year Ended 31 st December 2024 Unrestrlct•d Restrlct•d Funds Funds Total UnrestrIct R•strlcted 2024 Fufias Funds Total 2023 Notes 157 14,686 207 360 12,451 164 360 12,451 164 Donations and grant Fuftdin9 charitable activities Investment Income 157 14,686 207 15,050 15,050 12,975 12,975 Total Incom• Charitable activities 14,873 14,873 11,755 11,755 Total r•$ourc•s expended 14,873 14,873 11,755 11,755 N•t Incom•l(Outgolng) r•sourc•s b•Fore transfers 177 1,219 1,219 177 Gross transfers between Funds Net Incl(exp) for the yearl Net rnovem•nt In funds 1,219 1,219 177 177 25,208 Fund balances at 1st January 2024 26,428 26,428 25,208 Fund baianc•s al 31st D•¢•mber 2024 26,604 26.604 26N28 26828
Ayr & District Beekeepers, Association Balance Sheet As at 31st December 2024 2024 2023 N•t•s Flxed ossets Tangible Assets 960 1,661 10 Current Assets stock Debtors Cash at bank and in hand 11 12 4,743 985 21,216 6,138 365 19,537 26,944 26,040 Cr•dltors: amounts fallln9 du• wlthin on? yoar 11,274} 13 11,300) 25,644 24,766 Net current assets 26,604 26,428 Total ass•ts lèss curr¢nt Llabllltl•s Incom• Funds Unfe5lricted Funds Restricted Funds 26,604 26,428 14 26,604 26,428 "Jprp Hpprovpd and authorised by the Trustees on 26th February 2024 PresidentlTrustee Charity Re9lStration No. SC048587 io-
Ayr & District Beekeepers, Assoclation Notes to the Financial Statements For the Year Ended 31 st December 2024 1 Accountlng pollcles Charlty Information Ayr & District Beekeepers, Association 15 a Scottish Charilable Incorporaled Organisation. The principle address is 1.1 A<counting conv¢ntlon The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notelsl lo these accounts. The Flnancial statements have been prepared in accordance with the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 las amended) and the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their account5 in accordance wlth the Financial Reporting Standard applicable in the UK and Republic OF Ireland (FRS 1021 (35 issued in October 2019 for accounting periods commencing from 1 January 20191 The charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in sterling, which is the functional currency OF the charity. Monetary amounts in these Financial statements are round to the nearest £. 1.2 Golno concern The charity meets its day to day working capltal requirements through income from its charltable activities, As disclosed in the trustees report. the charlty has reserves in èxcess OF it's running costs. On this basis, the trustees consider it appropriate to prepare the accounts on a going concern bas15 and that there are no uncertainties around going concern, 13 Charltable Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of thelr charitable objectives unless the fund have been designated for other purpose5. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund 15 set out in the notes to the Financlal 5tatemefits. Restricted fund5 are subject lo specific conditions by donors as to how they may be used. The purposes and uses OF the restricted funds are set out in the note5 to the Financial statements. 1A Incomlng r•sourc•s Income is recognised when the charity is legally entitled to it aFter any performance conditions have been met, the atnounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recogni5ed 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 ur¢der GiFt Aid or deeds of covenant is recognised at the time of the donation. li-
Ayr & District Beekeepers, Association Notes to the Financial Statements For the Year Ended 31st December 2024 Income From charitable activities including membership subscriptions, sale OF supplie5 and event income is measured at the fair value OF the consideration received or receivable and represents arnounts receivable in the normal course of activities. 1.5 R•sour£¢s expended Expenditure other than that which has been capitalised is included on an accruals basis and is fecognised when there is a legal or constructive obligation to pay the expenditure. Expenditure on charitable actlvities are deemed expendlture OF the associatlon Itself and support costs For the charity generally. Governance costs are deemed expenditure for statutory responsibllities and any consultancy fees. All costs have been directly attrlbuted to one OF the functional cotegories of re50urces expended in the 1.6 T•n9lbl• Fixed assets Tangible fixed a55ets are initially measured at cost and subsequently measured at cost, 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.. Exhibltion Equipment Computer Equipment Apiary Equipment The gain or10ss arising on the disP05al of an asset15 determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net incomel(expenditure) for the year. 20% Straight Line 33% Straight Llne 20% Straight Line 1.7 Impalrm•nt of flx•d ass•ts At each reporling end date. the charity review5 the carrying amounts of its tangible a55ets to determine whether there Is any indlcation that those a55ets have suFFered an impairment Ios5. If any such indication exists, the recoverable amount of the asset Is estimated In order to determine the extent OF the Ioss. 1A Stocks stocks are stated at the lower of cost and estimated selling price less to cost5 to complete and sell. Cost is calculated using the weighted average cost Formula. 1.9 Cash and cash equlvalents Cash and cash equivalent5 include cash in hand, dep051ts held at call with banks, other short term liquid investments with original maturities OF three months or less, and bank overdrafts, any bank overdrafts are shown within borrowings in current liabililies. -12-
Ayr & District Beekeepers, Association Notes to the Financial Statements For the Year Ended 31 st December 2024 1.10 Flnanclal 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 Flnancial statements, when there is a legally enForceable right to set off the recognised amounts and there is an intentlon to settle on a net basis or to realise the asset and Settle the liabllity simultaneously. 80sl< flnanclal 45sets Basic Financial assets, which include debtors and cash and bank balances, are Initially measured at transaction price including transaction costs and ore subsequently carried at amortised cost using the eFFective interest method unless the arran9ement constitute5 a Financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Flnancial assel5 classified as receivable within one year are not amorti5ed. Baslc flnanclal Ilabllltl•s Basic Financial liabllities, including credltors and bank loans are initially reco9nised at transaction price unless the arrangement constitutes a Financing transactlon, 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. Trade creditors are obligations to poy for goods or servlces that have been acquired in the ordlnary course OF operations from suppliers. Amounts payable are classiFied as current liabilities If payment Is due withln one year or less. IF not, they are presented as non-current liabilities. Trade creditors are recognised irsltially at transaction Pfice and subsequently measured at amoriised cost using the eFfectlve iniere5l method. D•r•cognitlon OF Flnancl•l liabllltl•s Financial liabllities are dèrecogni5ed when the charity's contractual obligatlons expire or are dlschar9ed or cancelled. 2 Crltlc•l iccountlng e5tlmat•s •nd Jud9ements 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 liabilitie5 thai are not readily apparent From other 50urce5. The estimates and associated assumptions are based on historical experience and oiher Factors that are considered to be relevant. Actual results may difFer From these estimates. The estimate5 and undeflyin9 assumptions are reviewed on an ongoing basis. Revision5 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. 13-
Ayr & District Beekeepers, Association Notes to the Financial Statements For the Year Ended 31st December 2024 3 Donatlons and grafti Fundlng 2024 2023 157 360 Donations and Gifts 157 360 Analysis by fuThd Unrestricted Restrlcted 157 360 157 360 4 Charltabl• Actlvltl•s 8••k••plng B••k••plng Activltl•i Actlvlti•• 2024 2023 6,848 4,128 1,830 1,395 5,765 2,995 1,725 1,460 20 486 Sales OF 8eekeÉping Supplles Show/Event Income Membership Subscriptlons Training Course Fee5 Hire of Equipment Meeting Fees 484 14,686 12,451 Afialysls by fund Unrestricted Restricted 14,686 12,451 14,686 12,451 5 Investment Incom• 2024 2023 207 164 Interest Receivable 207 164 Analysls by fund Unrestricted Restrlcted 207 164 207 164 14-
Ayr & District Beekeepers, Association
Notes to the Financial Statements
For the Year Ended 31 st December 2024
6 Charltible A¢tlvltles
Beek•epln9 B•ekeepln9
A
Ayr & District Beekeepers, Association Notes to the Financlal Statements For the Year Ended 31 st December 2024 8 Trnstee5 None OF the trustees (or any person5 connected with them) received any remuneration From the charity during the year. No trustees were reimbursed12023. no trustees were re-imbursed ) any expenses during the year. 9 Employees The charity did not have any employees durlng the year. 10 Tan9lbl• Flxed Assets Aplary Cofflput•r Exhlbltlon Equlprn•nt Equlpm•ni equipm•nl Total Cost At 1st January 2024 Additions in the period Disposals in the period At 31st December 2024 1,772 4,343 1,395 1,176 (1661 1,606 {1661 4,177 1,176 1,395 D•preclatlon and Impalrm•nt At 15l January 2024 Depreciation charged in the period Eliminated on disposal At 31 December 2019 209 279 1,078 98 1,395 324 1166) 1,553 2,682 701 11661 3,217 488 1,176 Carrylng amount At 31st December 2024 53 960 98 377 1,661 At 31st December 2023 1,186 11 Stocks 2024 2023 3,831 912 5,172 966 Beekeeping Supplies Event Stocks 4,743 6,138 16-
Ayr & District Beekeepers, Association Notes to the Financial Statements For the Year Ended 31st December 2024 12 Debtors 2024 2023 659 326 Trade Debtors Prepayments and accrued Income other Debtors 356 985 365 13 Credltors: amounts f•lllng due wlthln on• year 2024 2023 105 995 200 Trade Creditors Accruals and deferred Income other Creditors 1,194 80 1,300 1,274 Deferred income of £42012023- £780) represeftts subscriptions & course fees received in advance. 14 Fund Re¢onclllatlon Mo¥•m•fit Ih FundJ- Curr•nt Y••r J•l•nc• •l Incomlng R•sourc•s B•iance at 1 Jan 2024 R•soufC•I Éxp•nd•d 31 D•< 2024 Unrestflct•d Funds Unrestricted Designated Education Fund 24,952 1,476 15,050 (14,7731 (1001 25,229 1,376 26,428 1 S,050 {14,8731 26,604 Mo¥•m•nt in Fundi- Prior Y•ar B•lJnce at Incomln9 Resources 1 Jan 2023 R•sourc•$ Expend•d 31 0•¢ 2023 Unrestrl¢ted Funds Unrestricted Designated Education Fund 23,600 1,608 12,975 111,6231 (1321 24,952 1,476 25.208 12,975 (11,7551 26,428 17-
Ayr & District Beekeepers, Association Notes to the Financial Statements For the Year Ended 31st December 2024 15 Analysls OF n•t i$sets between funds Vnr•*trict•d Rtricted Funds Funds Tot•l 2024 Fund balances at 31st December 2024 are represented by.. Tangible Assets Csjrrent Assets Current Liabilitle5 960 26,944 11,3001 960 26,944 (1,300) 26,604 26,604 1$ Anilysls of net assets betwe•n funds (cont) Unmtrlct•d R•strlcted Fundj Funds Tot•1 2023 Fund balances at 31 si December 20Z3 are represented by: Tangible Assets CvrrentAssets Current Liabilities 1,661 26,040 (1,2741 1,661 26,040 (1,274) 26,428 26,426 16 R•l•t•d Party Trlnsactlofis During the year the charity had the followin9 tfansactlons wlth related parties: Transaftlons wlth Truste•s The charity psjrchased honey For sale at events from 3 trustees totalllng £2,379 (2023 - 2 totalling £503), nothing was outstanding at the end of the year {2023 - £nill- The amount paid to trustees For honey is the same as that paid to any other rnember, and the conditions OF purchase are also the same. Don4tloD to th• Scottlsh 8••k••p•rs Asso¢l•tloft The charity made a donation OF £100 12023 - £1001 to the Scottish Beekeepers Association toward the Scottish Team for the International Meeting of Young Beekeepers. At the time OF the donation as also trustees OF ihe Scottish Beekeepers Association, he took no part in the decision on making the ion. 18-