Company Number: 2682463
(England and Wales)
Charity Number: 1010322
EAsf YORKSHIRE FEDERATION OF WOMEN S INsfThLrrES
(A company limited by guarantee)
FINANCIAL sfATEMETrtrs
For the year ended
31 De￿mber 2023
Phoenix Accountancy and Buslness Consultsncy Limited

EAsf YORKSHIRE FEDERATION OF WOMEN'S INSTrruTES
Index to the Financial Statements
For the year ended 31 December 2023
Company No: 2682463
Charity No.. 1010322
Page
Company Information
Independent Examiners Report
Directors, Report
Income and Expenditure Account
Ststement of Financial Attivities
Balance Sheet
14
16
17-18
ststement of Cash Flows
19
Notes to the Flnancial Ststements
Organisation Chart
20
33

EAST YORKSHIRE FEDERATION OF WOMEN'S INsrrruTES
Company Information
For the year ended 31 December 2023
TRusfEES
Company No: 2682463
Charlty No: 1010322
Elizabeth Lambert - Appointed 1810412022
Mrs Betty Lusby
Mrs Suzanne Millar
Mrs Christine Snowden
Gillain Cowlam - Appointed 12/0412022
Anna Mitchell
Lesley Alderson-speight
Fran Waudby - Appointed 14104/2022
Alyson Calvert
COMPANY SECREfARY
Mrs Shirley Jennison
4 Stable Offices
Grange Way
Beverley
East Yorkshire
HU17 9FS
REGIsfERED OFFICE
REGIsfERED COMPANY
NUMBER
2682463
REGIsfERED CHARtrY NUMBER 1010322
INDEPENDENT EXAMINER
Rebecca Triffitt, MAAT
Practice Accountsnt
Phoenix Accountancy and Business Consultsncy Limited
Morley's Cottage
Morley's Yard
Walkergate
Beverley
East Yorkshire
HU17 9BY

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrrLrrES
Company Information
For the year ended 31 December 2023
BANKERS
HSBC
63 Market Pla
Beverley
East Yorkshire
HU17 8AL
Company No: 2682463
Charity No.. 1010322
Co-op Bank
Business Dirett
PO Box 250
Skelmersdale
WN8 6wr
COIF Charities Deposit Fund
CCLA Investment Management Limited
80 Cheapside
London
EC2V 6DZ

EASf YORKSHIRE FEDERATION OF WOMEN'S INsrrntrES
Company No: 2682463
Charity No: 1010322
Independent Examiner's Report to the Members of
East Yorkshire Federation of Women's Institutes
I report on the accounts of The East Yorkshire Federation of Women's Institutes for the year ended
31 December 2023, which are set out on pages 14 to 32.
Respective responsibilities of trustees and examiner
The trustees (who a￿ also the dirertors of the company for the purposes of company law) are
responsible for the preparation of the accounts. The charity's tnjstees consider that an audit is not
required for this year under settion 144 of the Charities Att 2011 (the Charities Att) and that an
independent examination is needed.
It is my responsibility to".
examine the accounts under section 145 of the Charities A¢
to follow the procedures laid down in the general Diretttons given by the Charity Commission
(under section 145(5)(b) of the Charities Act, and
to stste whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance wlth general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also Indudes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning
any such matters. The procedures undertaken do not provide all the eviden￿ that would be required
in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf
view and the report is limlted to those matters set out in the ststement below.
Independent examiner's statement
In connertion with my examination, no matter has come to my attention to indicate that:
accounting records have not been kept in accordan￿ with section 386 of the Companies Act
the accounts do not accord with such records:
where accounts are prepared on an accruals basis, whether they fail to comply with relevant
accounting requirements under section 396 of the Cornpanies Att 2006, or are not consistent
with the Charities SORP (FRS102)
any matter which the examiner believes should be drawn to the attention of the reader to gain a
proper understanding of the accounts.
Rebecca Triffi￿ MAAT
Prattice Accountant
Phoenix Accountsncy and Business Consultsncy Limited
Morley's Cottage
Morley's Yard
Walkergate
Beverley
HU17 9BY
Date..
ziglgLF

EAsf YORKSHIRE FEDERATION OF WOMEN'S IN5r￿uTES
Company No.. 2682463
Charity No: 1010322
Report of the Board of Trustees (incorporating the Director's Report)
For the year ended 31 December 2023
The trustees present their report with the financial statements of the company for the year
ended 31 December 2023.
Reference and Administrative Details of the Charity, its Trustees and Athiisers
Name of chari
East Yorkshire Federation of Women's
Institutes
an
istr
tion Num
er:
2682463
Chari
istration Number:
1010322
Federation
ffice:
4 Stsbles Offices
Grange Way
Beverley
East Riding of Yorkshire
HU17 9FS
Telephone: 01482 860626
Email: eyfvvi@eastyorkshirewi.org.uk
Mrs Shirley Jennison
Mrs Andrea Robinson
Federation Secreta
Federation Financial
ecre
Dirert
rs and Trustees:
The direttors of the charitable company (the charity) are ts trustees for the purpose of
charity law and throughout this report are collectively referred to as the trustees.
Names of trustees {dI￿rtOrS) who served during the year and since the year end were as
follows'.-
FEDERATION CHAIRMAN:
Mrs Christine Snowden
Kilham Wl
VICE-CHAIRMEN:
Nrs Ann Mitchell
Mrs Suzanne Millar
Sewerby ￿ - from Apr22
Leven WI - from Apr 22
HON TREASURER:
Mrs Alyson Calvert
Minster INI - from Apr 22
AssIsfANT TREASURER".
Mrs Betty Lusby
Leven WI - from Apr 22

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrriirES
Company No: 2682463
Charity No.. 1010322
Report of the Board of Trustees (incorporating the Director's Report)
For the year ended 31 December 2023
Directors and Tr
Continued
ELEcfED MEMBERS:
Mrs Lesley Alderson-speight Beverley WI
Mrs Gill Cowlam
Ms Elizabeth Lambert
Pocklington Wl - from April 2022
Mrs Amanda Berry
Minster WI - from May 2022
Mrs Fran Waudby
Elloughton WI O from Ottober 2023
Gilberdyke Wl- from May 2022
WI Advisers
Mrs Ann Mitchell
Mrs Suzanne Millar
Mrs Barbara Ball
Mrs Christine Snowden
Sewerby WI
Leven WI
Pocklington WI
Kilham WI
Inde
endent Examiner
Rebecca Triffitt, MAAT
Employee of;
Phoenix Accountancy and Business Consultsncy Limited
Morley's Yard
Walkergate
Beverley
East Riding of Yorkshire
HU17 9BY
S licitor
Cooper Wilkin Chapman
The Hall
Lairgate
Beverley
East Riding of Yorkshire
HU17 8HL

EAsf YORKSHIRE FEDERATION OF WOMEN'S INSTMJTES
Company No.. 2682463
Charity No: 1010322
Report of the Board of Trustees (incorporating the Director's Report)
For the year ended 31 December 2023
Governance
The National Federation of Women's Institutes of England, Wales, Jersey Guernsey and the
Isle of Man is a Company Limited by Guarantee and not having a share capital. East
Yorkshire Federation of Women's Institutes (EYFWI) is a member of the National Federation.
EYFWI has a Constitution as well as Memorandum and Articles of Association. The company
was incorporated on 29 January 1992.
Every member of the Charity undertakes to contribute a maximum of £1 in the event of the
charity winding up.
The Board of Trustees
Recruitment
Bi-annually all W15 and trustees within the Federation are circulated with invitstions to
nominate trUSt￿S in advance of the Annual Meeting. They usually serve a two year term.
The number of trustees must be not less than 8 and no more than 15. The Board of
Trustees may make co-options.
Training
l. Trustee Training is provided by the National Federation.
Principal Risks
l. A significant fall in membership would lead to reduced funds. More Federation events
would need to be organised to make up for the loss of income from subscription fees.
2. The state of the fabric of the property owned by EYFWI is monitored and maintsined by
the Trustees.
3. A current Fire Certificate is in place.
4. Maintenance agreements are in pla￿ with regard to the boiler.

EAsf YORKSHIRE FEDERATION OF WOMEN S INsrrruTES
Company No: 2682463
Charity No: 1010322
Report of the Board of Trustees (incorporating the Director's Report)
For the year ended 31 December 2023
Objects
The main purposes of the Women's Institute organisation are:
a) to advance the education of women and girls for the public benefit in all areas
including (without limitation):
local, national and international issues of political and social importance;
music, drama and other cultural subjects; and
all branches of agriculture, crafts, home economics, science, health and social
welfare;
b) to promote sustainable development for the public benefit by:
educating people in the preservation, conservation and protection of the
environment and the prudent use of natural resources. and
promoting sustainable means of achieving economic growth and regeneration;
c) to advance health for the public benefit. and
d) to advance citizenship for the public benefit by the promotion of civic responslbilty
and volunteering.
Main objectives for the following year.
In planning our objettives for the following year the Directors have tsken into account the
Charity Commission guidance on public benefit.
The Board of Trustees, Advisers/WISPs will focus on increasing membership within the
Federation. They will also continue to listen to the membership.
Achievements and Performance
Review of Activities 2023
The EYFWI Board of Trustees is satisfied that in the year 2023:
Our work reflected our aims.
Our resources were well managed.
Members were satisfied with the serrfice they received.

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrruTES
Company No: 2682463
Charity No: 1010322
Report of the Board of Trustees (incorporating the Director's Report)
For the year ended 31 De￿mber 2023
The overall membership of the Federation remained stable. Our Advisers and WISPS have
worked hard to open new Wls as well as maintaining their work of attending many Annual
Meetings throughout the Federation. Training sessions were provided by them, for WI
Offficers and Group Representstives.
The Newsletter was sent out monthly via email to every Wl throughout the year with printed
copies provided for those that requested them. During 2023 EYFWI sub-committees
arranged a significant number of attivities for our membership, some of which sold out.
Chairman's Statement
The members were offered a varied programme of events throughout the year. The annual
visit to Cober Hill was a great success as were the Spring and Autumn Meetings. All were
well attended along with workshops by the various committees. Membership was steady and
as we build on the success of 2023 we look forward to renewed growth.
Membership Advisory Committee
The Membership Advisory Committee (MAC) focused on Year Two of their "Building for
Sustainable Growth" Strategy with the objective of rebuilding confidence and enjoyment
within the organisation post-pandemic. Second year Focus - "Build capacity with a member-
centric approach" to expand reach and ensure existing members felt valued and engaged.
Throughout the year, the Adviser team have been in touch with every Wl on a regular basis
to offer personalised training, support and guidance enabling Wls to feel confident with the
governance of their charity, build capacity and skillsets.
Working across the Federation, the Adviser team have attively sought out new opportunities
to promote the WI and participated in various local community events, Including Eco fairs,
Pride, and government initiatives eg warm spaces projert in conjunction with local Wls
engaged with diverse communities through the conversation cafe and continued to support
the East Yorkshire Roses virtual WI. This strategy has impacted membership numbers
resulting in increased capacity year on year with membership numbers returning to pre-
pandemic levels
Arts, Crafts & Leisure
The Arts Craft & Leisure Committee in 2023 ran a number of events. Our underlying aim was
to provide members with the chance to participate in fun educational attivities.
We ran bNO full day craft events where members made boxes using recycled cards, brooches
from remnants & mini terrariums at the "Spring Craft Day with a Green Theme" and did
needle felting, made gift tags, truffles with a box to put them In at the Crafty Christmas
Capers Craft Day '
10

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrriJrES
Company No: 2682463
Charity No: 1010322
Report of the Board of Trustees (incorporating the Director's Report)
For the year ended 31 December 2023
Arts, Crafts & Leisure (Con t)
We also provided a Knit and Natter with a vintage theme & bNO half day "Craft and Chat
afternoons" where members tried a paper craft to make cards and a sewing craft to make
felt brooches & made beaded felt hearts for Big Green Week at the other. We provided an
Evening of Archery & our Day at The Races gave members the chance to hear a talk about
horse racing & then see horse racing. Local history featured in another event with a tslk by a
local historian about a notable East Yorkshire church & a cream tea at our Time travel and
Tea afternoon.
In 2024 our activities include perfume making, two mixed craft days, two local history
events, archery & baking as well as a trip to a local theatre's costume department
East Yorkshire Voices
During 2023 we continued to engage with individual members and WIS to strengthen the
East Yorkshire Voices Team with the aim of giving members the opportunity to have their
voices heard on the campaigns and issues they care about. The team focussed on 3 key
projects: Cancer Awareness, Violence against Women and Girls (VAWAG), Climate Change.
We worked with Humber and Yorkshire Cancer Alliance to successfully delivery the initial
Cancer Awareness events to EYFWI Members supporting the the '5 minutes that Matter, and
'See the Signs, Campaigns. The Federation continued our participation in the muti-
organisational Police commissioners Forum on VAWAGS and a small team took part in the
Million Women Rise march in London. We came together with local environmentsl community
groups for the inaugural Beverley eco-Fest where we were able to showcase WI campaigns
to the general public and highlight some of the attivities undertaken by individual Wls.
Looking fonNard to 2024 we plan to build on the work undertaken last year and continue to
support WIS with their campaign activities and encourage them share their stories both
within the Federation and their wider communities. We will be offering members additional
Cancer Awareness sessions delivered both fa￿-to-faCe and virtually. We will continue our
participation in the muti-organisational Police commissioners Forum on VAWAG and also
provide opportunities for WI'S to provide practical help to women in their local areas. The
East Yorkshire Vol￿S team will be raising awareness of the WIS Campaigns and campaign
history with members of the public who may not have considered the option of Wl
membership through participation in community event such as the Driffield show and the
Beverley Eco-fest

EAsf YORKSHIRE FEDERATtON OF WOMEN'S INSTrriirES
Company No: 2682463
Charity No: 1010322
Report of the Board of Trustees (incorporating the Dirertor's Report)
For the year ended 31 December 2023
Financial Reserves Policy
l. Purpose of Reserve
The reserve is intended as a financial buffer against an unexpected shortfall in
income.
Its intended use is to keep the business premises running and providing a *rvice to
our members.
It will also ensure our continued ability to fulfil our contractual obligations to our staff until
income improves, or to allow reasonable notice periods/redundancy payments in the worst
case.
2. Amount of Reserve
The amount of the reserve will comprise:
(a) 6 months, operating costs of East Yorkshire Federation WI C'the Company.?, based
on attual costs over the preceding 12 months, and
(b) the cost of staff redundancy payments should such become unavoidable. This
amount will be updated annually to comply with legal requirements, and adjusted in
line with employees, age, length of service and salaries.
The amount of the reserve (a+b) is to be reviewed annually at year end (January
Trustees Meeting).
In addition to this reserve, there will be an amount kept In the instant-access bank
savings account to cover unforeseen emergency expenditure. This sum will be
equivalent to 20 % of the reserve, and will be subjett to annual review in January as
above.
3. Establishing a Reserve
The Company already has sufficient funds to cover a reserve as set out above.
These funds will be set aside in a Charities Only Investment Fund (COIF), already held
by the Company, to keep them separate from normal expenditure and enable them to
gain interest.
Funds held by the Company in eX￿sS of the amount of resenies determined by
Trustees shall be used in the furtherance of our charitsble objettives. The allocation of
the* funds shall be determined in principle at the February Trustees Meeting, and all
allocations should be spent before the end of the calendar year.
Maintaining premises, equipment and stsff to provide support, advice and a central
hub for our activities is vitsl to the successful running of the Company. Thus
reasonable expenditure on such purposes is deemed by Trustees to be in the
furtherance of our objertives.
12

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrruTES
Company No: 2682463
Charity No: 1010322
Report of the Board of Trustees (incorporating the Director's Report)
For the year ended 31 December 2023
Plans for Future Periods
The Board of Trustees, Advisers/WISPS will deliver a variety of events for members to
engage with and continue to build and support the members
Statement of disclosure of information to Independent Examiner
We, the direttors of the company who held offfi￿ at the date of approval of these financial
statements, each confirm so far as we are aware, that:
there is no relevant information of which the company's Independent Examiner is
unaware; and
we have taken all the steps that we ought to have taken as directors in order to make
ourselves aware of any relevant information and to establish that the company's
independent examiners are aware of that information.
Statement of dirertors, responsibilities
Company law requires the direttors to prepare financial statements for each financial year
which give a true and fair view of the state of affairs of the charitable company and of the
excess of income over expenditure of the charitable company for that period. In preparing
those financial statements, the directors are required to:
selett suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent.
prepare the financial ststements on the going concern basis unless it is inappropriate
to presume that the company will continue to operate.
The direttors confirm that the accounts comply with the above requirements. The directors
are responsible for keeping proper accounting records which dlsclose with reasonable
accuracy at anytime the financial position of the charitable company and to enable them to
ensure that the financial statements comply with the Companies Att 1985. They are also
responsible for safeguarding the assets of the company and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
Independent Examiner
Again we have appoint Phoenix Accountsncy and Business Consultsncy Limited as our
Independent Examiners, this was agreed in our annual general meeting.
13

EAsf YORKSHIRE FEDERATION OF WOMEN'S INSTITUTES
Company No: 2682463
Charity No: 1010322
Report of the Board of Trustees (incorporating the Director's Report)
For the year ended 31 December 2023
Small Company Provisions
This report has been prepared in accordance with the special provisions of part 15 of the
Companies Act 2006.
Statement of Recommended Prartice
The accounts comply with the SORP "Accounting and Reporting by Charities" (effective 1st
January 2019) as far as possible whilst complying with the Companies Act 2006.
By order of the Boa rd
Christine Snowden
Chairman
14

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrrLrrES
Company No: 2682463
Charity No: 1010322
Income and Expenditure Account
For the year ended 31 December 2023
Notss
2023
2022
INCOME
75,173
71,527
EXPENDITURE
(79,945) (74,589)
OPERATING SURPLUS/(DEFICIT)
12
(4,772) (3,062)
INVEsfMENT INCOME
571
123
PROFrri(LOSS) ON INVEsfMENT
5,068
(4,063)
SURPLUS/(DEFICIT) FOR THE YEAR
867
(7,002)
RESERVES BROUGHT FORWARD
17
98,574
105,576
RESERVES CARRIED FORWARD
17
99,+11
98,574
Income of £75,173 (2022: £71,527) comprises £75,708 (2022: £69,948) for unrestricted
funds and £36 (2022: £1,579) for restrltted funds. A detsiled analysis of income by source is
provided in the statement of financial activitles.
The surplus for the year of £867 (2022: deficit £7,002) comprises a surplus of £1,153 (2022:
deficit £6,367) for unrestricted funds and a deficit of £286 (2022: deficit £635) for restrlcted
funds as shown in the ststement of financial artivities.
There are no recognised gains and losses other than those passing through the income and
expenditure account. The income and expenditure account has been prepared on the basis
that all operations are continuing operations.
The notes on pages 20 to 32 form part of these financial statements.
15

(Ncotr
'cc
%li-
Ln
(ThmT4
r4 rsj sr
lo￿¢¥)
mcooLn
Ill-
) Ln
mcooLn
I 11
u'><
¥e"
IVE¥££¥ c
asu￿ Z￿￿zQOZLL

Rli-
saJoN
Ill Il&11 I I Ill

C (D C
o) q) CL O (11 (V

EAsf YORKSHIRE FEDERATION OF WOMEN'S IN5[￿lrrES
Company No: 2682463
Charity No: 1010322
Statement of Cash Flows
For the year ending 31 December 2023
Notes
2023
2022
Net Movement in Funds
Add back depreciation charge
Deduct interest income shown in investing
attivities
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities
867
1,311
(571)
(7,002)
1,015
(123)
13
107
1,653
16
4.962
(6.339)
Cash flows from investing artivities
Interest income
Gain on investment market value
Purchase of tangible fixed assets
Cash provided by (used in) investing
artivities
571
(5,068)
123
4,063
396
3,790
13
(5,995)
Cash flows from financing activities
Repayment of borrowing
Cash invested in Investment fund
Cash used in financing activities
(1,033)
(2,549)
Increase/(decrease) in cash and cash equivalents
cash and cash equivalents at the beginning of the
year
29,493
32,042
15
Total cash and cash equivalents at the end
of the year
15
28,460
29,493
The notes on page 20 to 32 form part of these financial statements.
19

EAsf YORKSHIRE FEDERATION OF WOMEN'S INSTrriJrES
Notss to the Financial Statements
for the year ended 31 December 2023
Accounting policies
Company No: 2682463
Charity No: 1010322
1.1. Basis of Preparation
The financial statements have been prepared in accordance with 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 (FRS102) (effettive 1st January 2019) -
(Charities SORP (FRS102)), the financial reposting standard applicable in the UK and
Republic of Ireland (FRS102) and the Companies Art 2006.
East Yorkshire Federation of Women's Institute m￿ts the definition of a public benefit
entity under FRS102. Assets and liabilities are initially recognised at historical cost or
transattion value unless othenvise stated in the relevant accounting policy note(s).
1.2. Going Concern
The TrUst￿S consider the Charity to be a going concern. The accounts have been
prepared on this basis.
1.3. Income
Income is recognised when the charity has entitlement to the funds, any performance
conditions attached to the item(s) of income have been met, it is probable that the
income will be received and the amount can be measured reliably.
Income from government and other grants, whether 'capitsl' grants or 'revenue'
grants, is recognised when the charity has entitlement to the funds, any performance
conditions attached to the grants have been met, it is probable that the income will be
received and the amount can be measured reliably and is not deferred.
1.4. Interest Receivable
Interest on funds held on deposit is included when re￿1vable and the amount can be
measured reliably by the charity; this is normally upon notification of the interest paid
or payable by the Bank.
1.5. Fund accounting
Restrirted funds are funds which are to be used in accordance with specific
restrictions imposed by donors. Restricted funds are accounted for separately to each
other and to the core funding of the company.
General funds are unrestricted funds which are available for use at the discretion of
the directors in the furtherance of the general objectives of the charity and which
have not been designated for other purpo*s.
Designated funds compri* unrestricted funds that have been set aside by the
direttors for particular purposes. The aim and use of each designated fund is set out
in the notes to the financial statements.
20

EAsf YORKSHIRE FEDERATION OF WOMENS INSTrruTES
Company No: 2682463
Charity No: 1010322
Notes to the Financial Statements
for the year ended 31 December 2023
1.6. Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or construttive obligation to make a
payment to a third party, it Is probable that settlement will be required and the
amount of the obligation can be measured reliably. Expenditure is classified under the
followlng activity headings:
Costs of raising funds comprlse the costs of trading.
Expenditure on charitsble attivities includes the costs of events,
training and education, providing support to Women's Institutes in the East
Riding of Yorkshire and other activities undertaken to further the purposes of
the charity and their associated support costs.
Other expenditure represents those Items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure
was incurred.
1.7. Allocation of support costs
Support costs are those funrtlons that assist the work of the charity but do not
direttly undertake charitable attivities. Support costs include back office costs,
financei personnel, payroll and governance costs which support the Charities
attivities.
Due to the level of materiality of allocating support costs to the costs of fundraising,
these costs have all been allocated to charitable attivities. A full breakdown of all
costs related to Charitable Activities has been provided in Note 8.
1.8. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at
rates calculated to write off the cost less estimated residual value of each asset over
its expetted useful life (except fr￿hold land) as follows..
Freehold Buildings
Office and Computer equipment
Fixtures and Fittings
Miscellaneous Equipment
2% oncost
25 % on cost
20 % on cost
25 % on cost
1.9. Debtors
Trade and other debtors are recognised at the settlement amount due after any trade
discount offered. Prepayments are valued at the amount prepaid net of any trade
discounts due.
1.10. Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments
with a short maturity of three months or less from the date of acquisition or opening
of the deposit or similar account.
21

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrruTES
Notes to the Financial Statements
for the year ended 31 De￿mber 2023
1.11. Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligatlon
resulting from a past event that wlll probably result in the transfer of funds to a third
paty and the amount due to settle the obligation can be measU￿d or estimated
reliably. Creditors and provisions are normally recognised at their *ttlement amount
after allowing for any trade discounts due.
Legal Status of the Charity
The charity is a company limited by guarantee and has no share capltsl. The liability
of the members is limited.
Company No: 2682463
Charity No: 1010322
Every member of the Company undertakes to contribute such amount as may be
required, not exceeding £1, to the Compan￿5 assets if it should be wound up while he
or she is a member, or within one year after he or she cea￿S to be a member for
payment of the Company's debts and liabilities contracted before he or she ceases to
be a member and of the costs, charges and expenses of winding up and for the
adjustment of the rights of the contributories among themselves.
If the Company is wound up or dissolved and after all Its debts and liabilities have
been satisfied there remains any property, it shall not be paid to or distributed among
the members of the Company but shall be given or transferred to some other charity
or charities havirig objects slmilar to the objects of the Company.
Income and Expendlture Account
The company is a charity and so achievements cannot be measured by normal
commercial criteria. Accordingly, the Directors consider that it would be inappropriate
to present a Profit and Loss Account in one of the formats *t out by the Companies
Act 2006. Therefore, as permitted by the Companies Att, in order to reflect the special
nature of the company's actlvities, the Direttors are of the opinion that it would be
more appropriate to present an Income and Expenditure Account.
22

(NO
T4lY)￿￿T4 Ln
CNO
Ilg.
ooocom i I

115-

OlY>loN￿￿[nO i
r4LnT4Y4fN
mmTt ￿trI10￿10￿c￿lNlft
ooTr
113-
r4Lnr4r4fN
00
M￿M￿LnLn￿rn
￿￿￿my￿Lft
en Ln (r) 74 Ln Ln
' 101040￿Ln￿rnrn
MT44L>m￿Ln

mo
Cop4
r4 (N r
435-1

EASf YORKSHIRE FEDERATION OF WOMEN'S INsrrrLrrES
Company No: 2682463
Charity No: 1010322
Notes to the Financial Statements
for the year ended 31 December 2023
12. Operating surplus
The operating surplus is arrived at after charging..
Total
2023
Total
2022
Depreciation - Owned Assets
Direttors Emoluments
Directors Travelling Expenses
Accountancy Fees (Current year)
Payroll Fees
1,311
1,015
115
604
249
2.279
147
580
177
13. Tangible Fixed Assets
Freehold Land Fixtures
and Buildings
and
Fittings
Other
Equip
Office and
Computer
Equipment
Totsl
At 01 January 2023
Additions
Disposals
At 31 December 2023
49,117
1,374
1,372
9,199
1,498
61,062
1,498
Depreciation
At 01 January 2023
Charge for the year
On Disposals
At 31 December 2023
19,960
982
1,011
79
1,372
9,199
250
31,542
1,311
Net Book Value
At 31 December 2023
At 31 December 2022
284
363
29,157
29,520
27

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrruTES
Notes to the Financial Statements
for the year ended 31 December 2023
Company No: 2682463
Charity No.. 1010322
14. Debtors
Total
2023
Totsl
2022
Trade Debtors
Other Debtors
Prepayments and Accrued Income
605
712
605
712
15. Cash at Bank and in Hand
Totsl
2023
Totsl
2022
COIF Deposit Account
Current Account
Savings Account
Denman Account
Education and Training Fund
Held Funds
Petty Cash
Cheque Clearing Account
11,149
7,194
4,951
10,681
7,386
6,098
2,305
1,021
1,658
3,358
1,340
132
336
28,460
336
16. Liabilities
Creditors: Amounts falling due within one year
Totsl
2023
Totsl
2022
Trade Creditors
Pensions
Taxes and Social Security
Accruals and Deferred Income
4,205
982
39
604
580
28

OOLn*Thi
C 441 t
411-
Ils-
¥ls-
Ils-
<ThOLri
csl ilj rsJtrrnJr4
415-
J c
cwc
> ffj

EAsf YORKSHIRE FEDERATION OF WOMEN'S INSTmrrES
Company No: 2682463
Charity No: 1010322
Notes to the Financial Statements
for the year ended 31 December 2023
17.
Accumulated funds (continued)
Restricted funds
Balance
At
Movement in Resources
01101123 Incoming
2,305
22
Balance
at
Outgolng Transfers 31112/23
(2,327)
Denman Fund
Education and
Training
Held Funds
1,021
1,658
10
2,327
322
322
3,358
36
A brief description of each of the Restricted Funds is given below:
Denman Fund
Atting within our financial rules after the closure of Denman College, this
money has been moved to the Education & Training Funds
Education and Training
This money is u*d to support training courses for members, linked to our aims. Sub-
Committees within the Federation bid each year for sums from this fund to support
courses they are running.
Held Funds
These are surplus funds of an institute when it is disbanded. The policy is that these
are held for 3 years in case they re-form, otherwise they are transferred to
unrestricted funds. We also hold funds for new institutes until they have bank
accounts of their own.
At 31 December 2023 funds were held as follows:
Interest
Driffield WI
Cottingham WI
Minster WI
Brough Centurion WI
Triella WI
Archives
10
(322)
698
416
475
25
38
30

EAsf YORKSHIRE FEDERATION OF WOMEN'S INsrrriJrES
Company No.. 2682463
Charity No.. 1010322
Notes to the Financial Statements
for the year ended 31 December 2023
18.
Contingent liabilities
There were no contingent liabilities
19. Directors/Trustees remuneration
No remuneration directly or indirertly out of the funds of the company was paid or
payable for the year to any director.
During the year £395 (2022.. £147) was paid to Directorsrfrustees for travel expenses.
20. Related Party Transactions
There We￿ no related paty transactions during the year.
21. Other recognised gains and losses
There were no other recognised gains or losses.
22. Going Concern
The Trustees consider the charitable company to be a going concern for a period of
12 months beyond the date of the Independent Examiners report.
The charity generates the majority of its Income through subscriptions and the
provision of events to its members.
31

EAsf YORKSHIRE FEDERATION OF WOMEN'S IN5r￿S
Company No: 2682463
Charity No.. 1010322
anisational Structute
EYFWI Board of Trustees hold 12 me¢tings during
the year. They have collective responsibility for the
Federation. They make strategic decisions. They
delegate
the organising, training and events
to sub-committees, or appointed
Representatives who work within
their temis of reference.
to staff who are responsible for
carying out work defined within
their job description and liaising
with BOT, sub-committees and
members. These are:
SU￿CoMMittee
responsible for organising events
Federation Secretary
who may delegate to
WI Advisors Sub-Conm]ittee
Responsible for forming,
enlarging and suspending WIS,
and help with all other aspects of
the Wls within the federation
Other staff
Federation Representatives
are responsible for a particular
aspect of the Wl organisation, ie
Denman, Associated Country
Women of the World
32