OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Company Number: 2682463 (England and Wales) Charity Number: 1010322

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

(A company limited by guarantee)

FINANCIAL STATEMENTS For the year ended 31 December 2025

Phoenix Accountancy and Business Consultancy Limited

1

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463

Charity No: 1010322

Index to the Financial Statements For the year ended 31 December 2025

Page
Company Information 3
Independent Examiners Report 5
Directors’ Report 6
Income and Expenditure Account 15
Statement of Financial Activities 16
Balance Sheet 17-18
Statement of Cash Flows 19
Notes to the Financial Statements 20
Organisation Chart 32

2

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463

Charity No: 1010322

Company Information For the year ended 31 December 2025

TRUSTEES

Christine Snowden - Chair Gillian Cowlam Suzanne Miller Anna Mitchell Elizabeth Lambert – Resigned 26/01/26 Fran Waudby Alyson Calvert – Resigned 30/06/24 Amanda Berry – Appointed 03/07/24 Julia Deighton – Appointed 04/09/24 Margaret Farmer – Appointed 04/09/24 Resigned 2/7/25 Rachel Harris – Appointed 03/01/24 Ann Meffen – Appointed 30/06/24 Margaret Shields – Appointed 04/09/24 Chrissie Southall – Appointed 04/09/24 Dawn Williams – Appointed 04/09/24

COMPANY SECRETARY REGISTERED OFFICE

Shirley Jennison 4 Stable Offices Grange Way Beverley East Yorkshire HU17 9FS

REGISTERED COMPANY 2682463 NUMBER

REGISTERED CHARITY NUMBER 1010322

INDEPENDENT EXAMINER

Rebecca Triffitt, MAAT Practice Accountant Phoenix Accountancy and Business Consultancy Limited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG

3

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463

Charity No: 1010322

Company Information For the year ended 31 December 2025

BANKERS

HSBC 63 Market Place Beverley East Yorkshire HU17 8AL

Co-op Bank Business Direct PO Box 250 Skelmersdale WN8 6WT

COIF Charities Deposit Fund CCLA Investment Management Limited 80 Cheapside London EC2V 6DZ

4

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES 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 2025, which are set out on pages 6 to 32.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with 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 includes 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 evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Rebecca Triffitt, MAAT

Practice Accountant

Phoenix Accountancy and Business Consultancy Limited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG

Date:

5

EAST 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 2025

The trustees present their report with the financial statements of the company for the year ended 31 December 2025.

Reference and Administrative Details of the Charity, its Trustees and Advisers

Name of charity:

East Yorkshire Federation of Women’s Institutes

Company Registration Number: 2682463

Charity Registration Number: 1010322

Federation Office:

4 Stable Offices Molescroft Farm Grange Way Beverley HU17 9FS Telephone: 01482 860626 Email: eyfwi@eastyorkshirewi.org.uk

Federation Secretary: Shirley Jennison Federation Financial Secretary: Andrea Robinson

Directors and Trustees:

The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

Names of trustees (directors) who served during the year and since the year end were as follows:-

FEDERATION CHAIRMAN:

Christine Snowden Kilham WI VICE-CHAIRMEN: Suzanne Millar Leven WI

Elizabeth Lambert Beverley Rugby Club WI

HON TREASURER :

Fran Waudby Gilberdyke WI to December 2025 Gillian Cowlam Pocklington Wolds WI from December 2025

ASSISTANT TREASURER :

Gillian Cowlam Pocklington Wolds WI to December 2025

6

EAST 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 2025

Directors and Trustees (Continued)

ELECTED MEMBERS:

Gillian Cowlam Pocklington Wolds WI Elizabeth Lambert Beverley Rugby Club WI Amanda Berry Elloughton WI Fran Waudby Gilberdyke WI Julia Deighton Swanland WI Maggie Farmer Gilberdyke WI – to April 2025 Rachel Harris Gilberdyke WI Ann Meffen Withernsea WI Margaret Shields Apple Crumble & Stitch WI Chrissie Southall Driffield Afternoon WI Dawn Williams Howden WI

WI Advisers

Ann Mitchell Sewerby WI Suzanne Millar Leven WI Barbara Ball Pocklington WI Christine Snowden Kilham WI

Rebecca Triffitt, MAAT Phoenix Accountancy and Business Consultancy Limited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG

Independent Examiner

Employee of;

Solicitor

Cooper Wilkin Chapman The Hall Lairgate Beverley East Riding of Yorkshire HU17 8HL

7

EAST 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 2025

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 WIs and trustees within the Federation are circulated with invitations to nominate trustees 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

  1. Trustee Training is provided by the National Federation.

Principal Risks

  1. A significant fall in membership would lead to reduced funds. Renewals in April 2026 may be impacted by the changes made by National regarding membership eligibility. 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 by our agents.

8

EAST 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 2025

Objects

The main purposes of the Women’s Institute organisation are:

Main objectives for the following year.

In planning our objectives for the following year the Directors have taken 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 2025

The EYFWI Board of Trustees is satisfied that in the year 2025:

9

EAST 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 2025

The overall membership of the Federation remains stable. The Federation Advisers have maintained their work of attending Annual Meetings throughout the Federation. They attended the Federation Roadshows and provided training sessions. The Newsletter was sent to every WI via email (printed copies as requested). A variety of events were held for the members throughout the year.

Chairman’s Statement

The Federation is thriving. All the events and activities put on for the members were successful and well attended. The membership remains steady, and we look forward to continued growth in the coming year.

Membership Advisory Committee

The Membership Advisory Committee concentrated on sustainable growth with the objective of further enhancing confidence and satisfaction within the organisation. This year’s theme, “Enhancing Capacity with a Member-Centric Approach,” aimed to broaden impact, increase capacity, and ensure that existing members felt valued and engaged. This theme has been continued, with the result that members have commented that they have felt listened to and valued throughout the frderation.

Throughout the year, the Adviser team maintained regular contact with all WIs, offering personalised training and guidance to help WIs build confidence in governance, expand capacity, and develop skill sets. Working across the Federation, the Adviser team actively sought new opportunities to promote the WI and collaborated with East Yorkshire Voices and local WIs at various community events, including Pride, White Ribbon and the Impact 25 Rugby Initiative, where WI groups were paired with Rugby Union Football clubs. This fostered community, fitness and walking rugby at over 40 clubs nationwide, including at least two in East Yorkshire, building momentum for the Women’s rugby World Cup 2025 in England.

The member-centric focus were reinforced by the introduction of Federation Roadshows, which allowed for direct engagement with members and provided tailored support within a targeted geographical location, and has paved the way for specific “technical” roadshows, and online advisor drop-in sessions with the advisors.

Membership numbers continued to rise throughout the year, reflecting the success of this strategic approach, with the opening of two new WIs in the federation and a third being revamped. Members feedback has been extremely positive.

Arts, Crafts & Leisure

In 2025 there were several successful events. The enthusiastic team led craft days and dance sessions amongst other activities. The members have been asked to submit their own ideas which the team will endeavour to facilitate.

10

EAST 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 2025

East Yorkshire Voices

During 2025 EYV built on the success of the previous year. We continued to engage with members and WIs, keeping their voices at the heart of our campaigns. Hornsea WI held their own No More Violence event. The Walk of Solidarity in Beverley also brought communities together to support the No More Violence Campaign.

Trustee Dawn Williams joined the Humberside Police and Crime Commissioner’s VAWG Independent Advisory Group, representing EYFWI. The Federation Christmas Tree focused on the No More Violence campaign. WIs crafted orange flowers, creating a strong and visible show of support.

WIs supported initiatives with the Humberside Police and Crime Commissioners office creating thousands of white ribbons to be worn by police offices and East Riding Councillors and employees. Westwood WI created large knitted white ribbons for display at events.

WIs continued to support Hull Women’s Aid and local food banks. Environmental campaigns remained important. Driffield WI raised awareness of Clean Rivers and local chalk streams and Nafferton WI were involved in citizen science projects testing water quality. Again, many WIs used the green heart initiative to raise awareness of climate change.

Federation Roadshows continued across the region this year and a campaign stand was developed to start conversations and increase engagement.

Visits to WIs continued. These helped members find their interests and build confidence in campaigning. Engagement in the National Resolution process is growing. This year, a WI submitted a resolution for national consideration.

EYFWI will continue to build on this progress and support members to engage with the issues that matter most across East Yorkshire.

Financial Reserves Policy

1. Purpose of Reserve

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.

11

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463 Charity No: 1010322

2. Amount of Reserve

Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 December 2025

3. Establishing a Reserve

Funds held by the Company in excess of the amount of reserves determined by Trustees shall be used in the furtherance of our charitable objectives. The allocation of these 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 staff to provide support, advice and a central hub for our activities is vital to the successful running of the Company. Thus reasonable expenditure on such purposes is deemed by Trustees to be in the furtherance of our objectives.

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

12

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463 Charity No: 1010322

Statement of disclosure of information to Independent Examiner

We, the directors of the company who held office at the date of approval of these financial statements, each confirm so far as we are aware, that:

Statement of directors’ responsibilities

Company law requires the directors 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:

Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 December 2025

The directors confirm that the accounts comply with the above requirements. The directors are responsible for keeping proper accounting records which disclose 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 Act 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 Accountancy and Business Consultancy Limited as our Independent Examiners, this was agreed in our annual general meeting.

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 Practice

The accounts comply with the SORP “Accounting and Reporting by Charities” (effective 1[st] January 2019) as far as possible whilst complying with the Companies Act 2006.

13

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463

Charity No: 1010322

By order of the Board

C E Snowden

Christine Snowden Chairman

(Date) 21 April 2026

14

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463

Charity No: 1010322

Income and Expenditure Account For the year ended 31 December 2025

Notes


INCOME
4-6

EXPENDITURE
8-9

OPERATING SURPLUS/(DEFICIT)
12

INVESTMENT INCOME
7

PROFIT/(LOSS) ON INVESTMENT

SURPLUS/(DEFICIT) FOR THE YEAR

RESERVES BROUGHT FORWARD
17

RESERVES CARRIED FORWARD
17		 2025
2024
£
£
75,312
80,148
(75,952)
(75,155)
(640)
4,993
640
564
(932)
2,315
(932)
7,872
107,313
99,441
106,381
107,313

Income of £75,312 (2024: £80,148) comprises £75,312 (2024: £80,148) for unrestricted funds and £0 (2024: £0) for restricted funds. A detailed analysis of income by source is provided in the statement of financial activities.

The deficit for the year of £932 (2024: surplus £7,872) comprises a deficit of £999 (2024: surplus £7,795) for unrestricted funds and a surplus of £67 (2024: surplus £77) for restricted funds as shown in the statement of financial activities.

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

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

Statement of Financial Activities For the year ended 31 December 2025

Notes
Income:
Donations, Grants and Legacies
4
Income from Charitable Activities
5
Income from Other Trading Activities
6
Investment Income
7
Total Income

Expenditure:
Expenditure on Charitable Activities
8
Cost of Raising Funds
9
Total Expenditure

Net Income/(Expenditure) before
Transfers
Transfers between Funds
Net Income/(Expenditure) before
other recognised Gains and Losses
Other recognised gains and losses
Net Movement in Funds
Funds brought forward
Funds carried forward		 2025
2025
2025
2024
2024
2024
Unrestricted
Restricted
Total
Unrestricted Restricted
Total
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
764
-
764
469
-
469
64,540
- 64,540 67,179
- 67,179
10,008
- 10,008 12,500
- 12,500
573
67
640
487
77
564
75,885
67 75,952 80,635
77
80,712
74,420
- 74,420 74,008
- 74,008
1,532
-
1,532
1,147
-
1,147
75,952
- 75,952
75,155
- 75,155
(67)
67 (0) 5,480
77 5,557
-
-
-
-
-
-
(67)
67
(0)
5,480
77 5,557
(932)
-
(932)
2,315
-
2,315
(999)
67
(932)
7,795
77
7,872
102,538
4,775
107,313 94,743 4,698 99,441
101,539 4,842
106,381 102,538
4,775 107,313

he notes on page 20 to 32 form part of these financial statements.

16

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

Balance Sheet As at 31 December 2025

Notes
Fixed assets
Tangible assets
13
Investments
Current assets
Debtors
14
Cash at bank and in hand
15
Total current assets
Current Liabilities
16
Creditors falling due within one year
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after one year
Net Assets
The Funds of the Charity
Unrestricted Income Funds
17
Restricted Income Funds
17
Total funds		 2025
2025
2025
2024
2024
2024
Unrestricted
funds
Restricted
funds
Total
Funds
Unrestricted
funds
Restricted
funds
Total
Funds
£
£
£
£
£
£
27,279
- 27,279
28,272
-
28,272
46,901
- 46,901
47,833
-
47,833
74,180
- 74,180
76,105
-
76,105
-
-
-
-
-
-
31,815
4,842 36,657
29,660
4,775
34,435
31,815
4,842
36,657
29,660
4,775
34,435
(4,456)
-
(4,456)
(3,227)
-
(3,227)
27,359
4,842
32,201
26,433
4,775
31,208
101,539
4,842 107,313
102,538
4,775
107,313
101,539
4,842 106,381
102,538
4,775
107,313
101,539
- 101,539
102,538
-
102,538
-
4,842
4,842
-
4,775
4,775
101,539
4,842
106,381
102,538
4,775
107,313

17

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

Balance Sheet (continued) As at 31 December 2025

3) The directors acknowledge their responsibility for:

company.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board on 21 April 2026 and signed on their behalf by

C E Snowden

Christine Snowden, Chairman

The notes on page 20 to 32 form part of these financial statements.

18

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

Statement of Cash Flows
For the year ending 31 December 2025
Notes
Net Movement in Funds
Add back depreciation charge
13
Deduct interest income shown in investing
activities
7
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
16
Net cash used in operating activities
Cash flows from investing activities
Interest income
7
Gain on investment market value
Purchase of tangible fixed assets
13
Cash provided by (used in) investing
activities
Cash flows from financing activities
Repayment of borrowing
Cash invested in Investment fund
Cash used in financing activities
Increase/(decrease) in cash and cash equivalents
cash and cash equivalents at the beginning of the
year
15
Total cash and cash equivalents at the end
of the year
15		 2025
2024
£
£
(932)
7,872
1,538
1,435
(640)
(564)
-
605
1,229
(1,622)
1,195
7,726
640
564
932
(2,315)
(545)
-
1,027
(1,751)
-
-
-
-
-
-
2,222
5,975
34,435
28,460
36,657
34,435

The notes on page 20 to 32 form part of these financial statements.

19

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

1. Accounting policies

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) (effective 1[st] January 2019) – (Charities SORP (FRS102)), the financial reposting standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

East Yorkshire Federation of Women’s Institute meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The Trustees consider the Charity to be a going concern. The accounts have been prepared on this basis.

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 ‘capital’ 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 receivable 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

Restricted 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 purposes.

Designated funds comprise unrestricted funds that have been set aside by the directors for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

20

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

1.6. Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive 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 following activity headings:

● Expenditure on charitable activities 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 functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charities activities.

Due to the level of materiality of allocating support costs to the costs of fundraising, these costs have all been allocated to charitable activities. 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 expected useful life (except freehold land) as follows:

Freehold Buildings 2% on cost Office and Computer equipment 25% on cost Fixtures and Fittings 20% on cost Miscellaneous Equipment 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

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

1.11. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. The liability of the members is limited.

Every member of the Company undertakes to contribute such amount as may be required, not exceeding £1, to the Company’s assets if it should be wound up while he or she is a member, or within one year after he or she ceases 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 having objects similar to the objects of the Company.

3. Income and Expenditure 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 set out by the Companies Act 2006. Therefore, as permitted by the Companies Act, in order to reflect the special nature of the company’s activities, the Directors are of the opinion that it would be more appropriate to present an Income and Expenditure Account.

22

Company No: 2682463 Charity No: 1010322

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Notes to the Financial Statements for the year ended 31 December 2025

4. Donations, Grants and Legacies

Donations
Grants		 2025
Unrestricted
Funds
£
2025
Restricted Funds
£
2025
Total
Funds
£
2024
Unrestricted
Funds
£
2024
Restricted
Funds
£
2024
Total
Funds
£
764
-
764
469
-
469
-
-
-
-
-
-
764
-
764
469
-
469

5. Income from Charitable Activities

WI Events
Subs
Insurances
The Club
Newsletter
Office Services
Miscellaneous
Held Funds		 2025
Unrestricted
Funds
£
2025
Restricted Funds
£
2025
Total
Funds
£
2024
Unrestricted
Funds
£
2024
Restricted
Funds
£
2024
Total
Funds
£
20,295
-
20,295
24,645
-
24,645
40,568
-
40,568
38,873
-
38,873
748
-
748
1,120
-
1,120
1,808
-
1,808
930
-
930
709
-
709
280
-
280
412
-
412
975
-
975
-
-
-
356
-
356
-
-
-
-
-
-
64,540
-
64,540
67,179
-
67,179

23

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463 Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

6. Income from Other Trading Activities

Rent Income
Sale of Goods
7.
Investment Income
Bank Interest		 2025
Unrestricted
Funds
£
2025
Restricted Funds
£
2025
Total
Funds
£
2024
Unrestricted
Funds
£
2024
Restricted
Funds
£
2024
Total
Funds
£
10,000
-
10,000
12,500
-
12,500
8
-
8
-
-
-
10,008
-
10,008
12,500
-
12,500
2025
Unrestricted
Funds
£
2025
Restricted Funds
£
2025
Total
Funds
£
2024
Unrestricted
Funds
£
2024
Restricted
Funds
£
2024
Total
Funds
£
573
67
640
487
77
564

24

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463

Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

8. Expenditure on Charitable Activities

WI Events
Education and Training
NFWI Payments
Staff Costs
Office Costs
Utilities
Insurances
Newsletter
The Club
Sundries & Moving costs
Donations
Depreciation
Committee travel
Accounts Fees
Legal & Professional Fees
Advisers
Bank Charges		 2025
Unrestricted
Funds
£
2025
Restricted
Funds
£
2025
Total
Funds
£
2024
Unrestricted
Funds
£
2024
Restricted
Funds
£
2024
Total
Funds
£
18,530
-
18,530
16,943
-
16,943
112
-
112
24
-
24
21,923
-
21,923
21,872
-
21,872
20,546
-
20,546
21,591
-
21,591
7,784
-
7,784
7,031
-
7,031
290
-
290
319
-
319
1,543
-
1,543
1,465
-
1,465
-
-
-
214
-
214
630
-
630
540
-
540
-
-
-
1,071
-
1,071
250
-
250
40
-
40
1,538
-
1,538
1,435
-
1,435
267
-
267
393
-
393
522
-
522
632
-
632
484
-
484
217
-
217
-
-
-
178
-
178
1
-
1
43
-
43
74,420
-
74,420 74,008
-
74,008

25

Company No: 2682463 Charity No: 1010322

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Notes to the Financial Statements for the year ended 31 December 2025

9. Costs of Raising Funds

Costs relating to Sale of Goods 2025
Unrestricted
Funds
£
2025
Restricted
Funds
£
2025
Total
Funds
£
2024
Unrestricted
Funds
£
2024
Restricted
Funds
£
2024
Total
Funds
£
1,532
-
1,532
1,147
-1,147
1,532
-
1,532
1,147
-1,147

10. Taxation

As a registered charity the organisation benefits from rates relief and is exempt from Corporation Tax. The company is not VAT registered.

11. Staff costs

Salaries (including Employers NI)
Employer Pensions
Payroll Fees		 Total
2025
Total
2024
£
£
20,243
21,190
122
215
181
186
20,546
21,591

26

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463 Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

12. Operating surplus

The operating surplus is arrived at after charging:

Depreciation – Owned Assets
Directors Emoluments
Directors Travelling Expenses
Accountancy Fees (Current year)
Payroll Fees		 Total
2025
Total
2024
1,538
1,435
-
-
142
393
522
632
181
186
2,383
2,646

13. Tangible Fixed Assets

Cost
At 01 January 2025
Additions
Disposals
At 31 December 2025
Depreciation
At 01 January 2025
Charge for the year
On Disposals
At 31 December 2025
Net Book Value
At 31 December 2025
At 31 December 2024		 Freehold Land
and Buildings
Fixtures
and
Fittings
£
49,117
1,374
-
-
-
(978)		 Other
Equip
Office and
Computer
Equipment
Total
£
£
1,372
10,697
62,560
-
545
545
(1,372)
(9,199)
(11,549)
49,117
396		 -
2,043
51,556
21,924
1,169
982
79
-
(978)		 1,372
9,823
34,288
-
477
1,538
(1,372)
(9,199)
(11,549)
22,906
270		 -
1,101
24,277
26,211
126		 -
942
27,279
27,193
205		 -
874
28,272

27

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463

Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

14. Debtors

Trade Debtors
Other Debtors
Prepayments and Accrued Income		 Total
2025
Total
2024
£
£
-
-
-
-
-
-
-
-

15. Cash at Bank and in Hand

COIF Deposit Account
Current Account
Savings Account
Denman Account
Education and Training Fund
Events Funds
Beverley WI
Petty Cash
Cheque Clearing Account
iabilities
reditors: Amounts falling due within one year
Trade Creditors
Pensions
WI Funds
Accruals and Deferred Income		 Total
2025
Total
2024
£
£
12,222
11,721
13,627
12,535
5,102
5,031
-
15
3,461
3,398
1,381
1,362
530
-
18
57
316
316
36,657
34,435

Total
2025
Total
2024
£
£
2,600
2,500
-
39
1,270
-
586
688
4,456
3,227

16. Liabilities

Creditors: Amounts falling due within one year

28

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

17. Accumulated funds

Balance at 01/01/25
Movement in funds for the year
Balance at 31/12/25
Analysis of net assets between funds
Tangible Fixed Assets
Investments
Current Assets
Current Liabilities
Non-Current Liabilities		 2025
Unrestricted
Funds
2025
Restricted
Funds
2025
Total
Funds
2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Funds
£
£
£
£
£
£
102,538
4,775
107,313
94,743
4,698
99,441
(999)
67
(932)
7,795
77
7,872
101,539
4,842
106,381
102,538
4,775
107,313
2025
Unrestricted
Funds
2025
Restricted
Funds
2025
Total
Funds
2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Funds
£
£
£
£
£
£
27,279
-
27,279
28,272
-
28,272
46,901
-
46,901
47,833
-
47,833
31,815
4,842
36,657
29,660
4,775
34,435
(4,456)
-
(4,456)
(3,227)
-
(3,227)
-
-
-
-
-
-
101,539
4,842
106,381
102,538
4,775
107,313

29

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

17. Accumulated funds (continued)

Restricted funds

Denman Fund
Education and
Training
Events Funds		 Balance
At
Movement in Resources
Balance
at
01/01/25
Incoming
Outgoing
Transfers
31/12/25
15
-
(15)
-
3,398
48
-
15
3,461
1,362
19
-
-
1,381
4,775
67
-
-
4,842

A brief description of each of the Restricted Funds is given below:

Denman Fund

Acting 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 used to support training courses for members, linked to our aims. SubCommittees within the Federation bid each year for sums from this fund to support courses they are running.

Held Funds has been renamed Events Fund

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 2025 funds were held as follows:

Interest
Driffield WI
Cottingham WI
Minster WI
Brough Centurion WI
Triella WI
Archives		 £
51
(322)
698
416
475
25
38
1,381

30

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463 Charity No: 1010322

Notes to the Financial Statements for the year ended 31 December 2025

18. Contingent liabilities

There were no contingent liabilities

19. Directors/Trustees remuneration

No remuneration directly or indirectly out of the funds of the company was paid or payable for the year to any director.

During the year £142 (2024: £32) was paid to Directors/Trustees for travel expenses.

20. Related Party Transactions

There were no related party 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

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES Company No: 2682463 Charity No: 1010322

Organisational Structure

EYFWI Board of Trustees hold 12 meetings 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 terms of reference.

to staff who are responsible for carrying out work defined within their job description and liaising with BoT, sub-committees and members. These are:

Sub-Committee responsible for organising events

Federation Secretary who may delegate to

WI Advisors Sub-Committee

R e s p on s ib le f or for mi ng , enlarging and suspending WIs, and help with all other aspects of the WIs within the federation

Federation Representatives are responsible for a particular aspect of the WI organisation, ie Denman, Associated Country Women of the World

32

EAST YORKSHIRE FEDERATION OF WOMEN’S INSTITUTES

Company No: 2682463 Charity No: 1010322

33