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
c￿0p 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<tlvltles
Actlvltles
2024
2023
Purchase of Beekeeping Supplies
Event Expenses
Room letting fees
Meeting Costs
Apiary Expenses
Honey Show Expenses
Speaker Expenses
Donations Made
Depreciation
6,733
2,977
792
321
734
320
5,256
1,438
566
384
327
309
160
300
956
200
701
1,715
372
1,472
588
Support Costs (Note n
Governance Costs (Note 7>
14,873
11,755
An•lysls by fund
Unrestricted
Restricted
14,873
11,755
14,873
11,755
7 Support & Gov4rThance Cost*
Tot•1
2023
Support Go¥•man¢•
Costs
Costs
Tot•1
2024
Support Gov•rn•nc•
Colts
Co•tJ
35
685
35
685
35
596
35
596
Subscriptions Paid
Insurance
Travel Expenses
siationery & Prinling
Sundry
IT and Website Costs
Bank Charges
Independent Examiners Fee
Legal Expenses
89
28
556
168
89
28
556
168
348
240
260
552
180
372
260
552
180
348
240
372
1,715
372
2,087
1,472
588
2,060
15-

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$sets between funds
Vnr•*trict•d R￿tricted
Funds
Funds
Tot•l
2024
Fund balances at 31st December 2024 are represented by..
Tangible Assets
Csjrrent Assets
Current Liabilitle5
960
26,944
11,3001
960
26,944
(1,300)
26,604
26,604
1$ 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.
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