The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Annual report and unaudited financial ststements For the year ended 31 December 2025 Registered company number 02722754 Registered charity number 1014597
RRL Annual Report I lanuary- 31 December 2025 The Cornwall Federation of Women's Insb'tutes (Limited by Guarantee) Legal and administrative InfOnatiOn Name ofthe charty.. Cornwall Federation of Women'5 Institute5 Company reglstration number". 2722754 Charity reglstration number. 1014597 Governing instrument.. Memorandum and arts.des of assowtion Constitution-. Limrtwj Company The trustees listed below constitute dire¢tors of the rnpany for the purpose$ of the Crmpanies A¢t 2006 Principal 8nd r8gist8r8d address of the charity". Chy Neth an Conteth Truro Busi55 Park Threernikston8 TRURO TR4 9NH". Tel". 01872 272843", E4nal." Indepfrndt Examiners.. RRL LLP Peat House TRURO Solicitors., Stephens Scown ST AUSTELL B8nk•ts". Lloyd5 Bank Pl¢ 7 Boscawen Street TRURO Chairman's Review Feder8ts"on Treasurer. Rachel Arr•¥5 IF the period 1 January 2025 to 31 D8C8mber 20251 Eleaed TnJstee8 .' Grace Bradford. Wendy Fiander. Tracey Camp8. Awl Pik. maaret Edgojmbe. The Board of Tru$lees, Ihereafier calkd The Board) is 8¢j biennially and con8ASl$ ol a maximum of 15 Tmsiees. may t nominaiéd by trllher Ws or Board members. The Board may Trustees lo fill ¥ny y•e5 Ihal occw. Tho 808rd may a0 ctropl Ilmlled number of addthonal Trustees. 1 TrLiee8 we appropriaitr training within Board metitity$, by means ola Trusiee. CtrOFied Trustse. Clare A%ni. Jèyt Ecwards. SL M8rtln Ex-officyo Trusiee." Chrof Membership Support Sub£ommrftee Novernber 2025 onwards Federation Co£hairs". Lr& 88kÈr Mirgirtrt John$on Stff Federa.0 Chairs.. Pam Selby & Mary Thomp5f Fedef#lion Setret8ry-Kerenz• Nj Federalion Treasurer. Marbn Admlni51rglive A55iSt8nl Iwiih Fin•rKel. Sophie Mrtch EleLled T1•.. nty Fi8TrJor. Trac8y Camps. Avdl Pi Aijminislralive As¥istsnl- Loui BLryir Ctropled ' Clare Avent. J¥yrn Edwards. M•rtin, Rachel Mgmbernhlp Total Numb&r ofm8mtw8 as of31 December 2025 58.. 2.892 Ex4)Ifth Trustee". crtsf Membetship Support Sub£ommittee Total number ofwls.. 101 Inslilutes Rlsk Pollty us rtUal W.. Cyb8rCals Board of Trustses in&idered thè principal [kS lo which the ganisalion expDsed IMemented pdiues lo Gonlrd these tsks where deemed necessary, induding ngorou5 financ181 COMrol$ aThJ monilMVJ. tjg8tary controls murt18 $lgnalory contro18 over payments. A reTrew of Ihe risks Ixxthnling the Organisati its urthffakeTh 8 regu18r bags. Su8p8n8lon8 Aitsrnun. Coad$ Green. Lostwhhl. LUtyan aThJ Lathry. Ne Antony. St Ives. St Wenn Fomwllon¥ awgan Maids ond Carbis Baybes objects of Feduabon are to fvrther purposes of the movement in Conwrf81. The main pwposes of the W are 10 enable women loimpTo¥e a[ develop CondOn5 of tural lrfe. to advantheIr education in (ibzenship. in SDcal, national arKJ international publ qLStions. in mLL8¢. drama and Olher ¢JMural subjects and in all bran(ths of a9thre. handiuafts. hotne ecDnoTnic5, heath and SOC weW¥e. 11 seeks to gnR women the opportunity of wotkiny logelher through IIE W and of puttiry into wactitr those ideals for vjhth il StaThJs. 1.8. InAh. justice. iobran¢& ar friandship. Manual, wrftten gulddlnes for some roles and aCtIve, ty motttorlno 8rr¥ngoment8 and vLq spe¢lfl¢ iralnlng ovents hg The ¢ent Board of Trustses1111 and those who hdd off& durw the 12-monih1121 period ar8". January- Octthr 2025 Federation C(FChair5 LE Baker Ma5aret Joly Federation VK2 ChaiT5." Pam Selley & Mary Thompson Principal obj.ec$ forihe k*riod ended 31 tkcember 225
RRL,, I lo offera wde rawe of Oppfxiunibes TIE5e intertersonal nIaS aLso prowded 3n opportvnty to talk lo al Suwnmitiee and Board members and eXaIn the rde in rn0 detail and to See rf Ihey might be Interested in becomiry part of the team. CurTenJy we are k)oking to build our Board of TrLElees and a skil audit has been undertaken lo identify slrengih5 and any gaps. ReuuibrvJ Board and subffjommillee members 1$ alwsys a ¢h8llerye arKJ Ihis L5 an area continue to review. li lo further the purpose of the Wl movemerd iii lo conlinueloprovide supwrt1owswiihinlFeera A¢hlovom•thts and Porf0mn¢8 Education in all matters of nCern 10 Won., in local. naiK)nal ¥ThJ iniem8tional public questions. in m1¢, ¢ttama and Other (XIN1 subjects and In all branche5 of agricumure. handicrafi5. hon econ1¢s, he811h and swal welTare was promoled throwh e¥ents. compeiiiions, day schools and c$$ oryanised by the BO8 of TStee5 and by the folowing sub<omrnittees appDinted. and monitored by Ihe Board of Truslee5' MnberShiP Supporf Adwsersl., Arts and Leisure.. Cfy)kery and Craft.. Eniqronmenl w Public Affalrs, Events Team Iforfftsrfy It Exh1brtnS sU¢0Mmle8) and Flowers and Gardens. GDPR becamea main focusearfyin 2025 arKllhis Invdved acoMete overhaul of al of our Ilerature, much of which included [sonal inlormabon. whith had to be removed in line with safeguarding Concer The Yearbook was wjated 8nd 811 VVl$ Informed of the pr$S and suppcrt offered. impl2menlabon of Miuosoft 365 has meant a thange to our $ySten a1 partulaty for the InA5. In line with GDPR. all WIII have a MKX050ft email address rather than a pprsonal one and this wa5 tnoted the 'Dyrtal Pioneers, scheme. Ongging digital improwemenls are under dLSCU5sion and this will be a main prionty In 2026. logelher %Yith deveSDpmenl of the online bookiry system for rt5. c puWicabon5 received a makeover wilh 8ttr8cbve 4Ye5NJn5 arhy al uealed by our tanted Offi stsff. Ac(wnprenSe fire assessnnIOfChY Nowelhan Conleth ha5 been urMrtakeTh by an athhDriSed pe0 and a wotking group is addressing the recommendations. 11 Is imperative that we prowide a safe wNking enwronmeritf(x our5taff ar all users olthe bulding a1 15 a wrf)nty 2026. l exi5tsng contrads wth rArtshYe provKJer5 have been reviewed and rw c1raS have been negolialed. This has reSed in sawng5 and ill impTo¥e effenCY. We have Kjentifd support lo oblain grants 10 take forward KlenlifEd projects $uch as digital devdopmen15 and improwry our Sar pane15. facilitS and car patk continue lo be by extemal er$ and IhL4 provths an important income with th8 aim to Iruea5e Ihis over ti. I thank all the members of our 5utrfrcornnNttees lorl1rhard workoveT the pa$1 year They ha¥e certainly worked so hard fc our membw5_ To foster good relations beleen sutrtommrtlee menknrs, IW affe encouraged 10 hdd joini e¥enis where appropriate. Al ac118 organised by or Ihrough the Board. its SU1rtttseS and Ws prwded oppCKtune5 for vnprwrHJ arKI de¥"w corhYition5 fr women. 11. Opportunhles for worting togeth8r meated 81 acifviW. Friendship and social actiMlies We promdod tsJlf¢ts KI county lunches, olherewents and trawl. Conbnued 5UPPOrtloW5 wa5 mantsined by t Memtr5hip SuFycrft Sub-committee Ihrougtt their anDed IrainiThJ proaramme aTrl respdIng lo request$ for hdp and advui from Ws". by Board ol Trustee members le.g., by atteIlrJ spwal meebrvJ5. puWthYoJ County News, reaching out through sooal media 8Tr1 t chalr'slChèl. M8iIS lo Wsl. and by the 8if 81 Cry Nowelh G¢nlelh 18.9.. ty dealing wrfh le0¢. m•il •Thl trmail erNLi from IMS and Thmbwsl. A irtom&str&amwaG Idenufied through th& 10n 8ThJ updating of ihe Speakers. Dired(xy. All external Speakers are now paylng an •nnual fee lo ain In the directory. and this will also ensure that il kept up to dale apworKiale Inform4tsw lor the Ims lo gcce55 for their rmn programme5. County h8$ been PU1$hea on a m¢rfrthty b8$is and keep$ mefflrn waated ¥bith e¥eni& and Ihroughoth ihè year. An tirnÈ edOn is al$0 avail8b and thanks 90 lo our eOr who puts ttyelher all Iht Infonnation b2lore sending io the puNisher. Our website Facetx)ok pa9e are updaied regulady and en9ages ilh Ws wholkelosharelheiT events acros5 Ihe Federalion. The use tyf(xthne aIMedia 15 cruual and we aim lo reath lo women who seelhebeneffl5 ofbdorying lo ourFederalion. Linkswrth CHAOS rndm) Contin through 8 reg1 lol en805 us lo piomole tho benefds ofcml mbership. Federation Pe$ t for r(¥Jtine remsion and tsome of this has started. bul rt o anli(Jpated thal mosl of w(xk will be uThJertgken rty in 2026. In OdobÈr. the 808rd invhed Su0Mmlet$ 8nd othÈts to a 'Lei' Gel Together event. Th2 aim was lo bu1 doser relationships. 5hatÈ Nlta$. an events. Th pro¥èJ 10 be a POPLlar concept and honest discu55H)n5 were hdd with the nSensuS that the event should be repealed an an anThJal basis. A shared lunch wa5 a bonu51 8oard put on several %xial and educational ents duriry the year. Not al Il aeed events went ah2ad owing lo low lake up. hwever we had some very s$5[1 ouUTrJs and atteanceS al L¥aft wcshops aThJ arKI the leas were also pow18r. The Royal Cotrywall Shrm was a great SLttes6 and thanks go tD all who worked so h¥d over Ihe week of the shw. Members enjoyed such tvents as lniemation Women's Day, a competitive tsams Jiosaw Chal[. IMthTVJ5tovenues and gardens in Corrall and Devon. arbd the 110 yeats annivetsary of the IM with a ueam lea al Chy Nowelh an Conleth. The s5$[1 and well allended formal Annu81 Council MeeiiNJ at Ihe Hall for Comwall In October welcomed our memb6r8 froTn auoss the County ioyelher with the Mayor of Truro. We he8 NFW chair. SlorE give an uplifting presentation aboui Ihe way rorward for tr w, fdiowed by BryPr's Boys shanty group and poet Pam Ayreswith InImrt8ue swe. Atso. all Ihewinnets oflhe varfou8 (x)mpetitK)llswere presetrted with trEir respectwe awards. Futuro Cornwall Feder8Uon of Women's InstVIeS WIN CODtkn its w(rfk furtheriNJ the purposès ol the W movemeth in C4nM¥l and. 10 th81 end. will continue its plan a full proyramme ol appropriate events. ¢ slon 15 58me as Ihal of the Nalifmal Fedelalion ol Wls IN1. namdy, lo minect, 8uFport and emptrwer women, whik M8rg bold and inspiriw. yrowing and relevant. indusNe ar fieble. By re8chlng out lo women who ha¥e not Irdijthonalty been W mombw5. 11 Is hoped we can expand our m•mtwship and IrprOOf the Federation. Evonts 2026 Planning for ever)ts is continuthts 8nd Ihe Bo& arKI &Jtpcommites come up with idea5 knal offer InteTesliw. 50ual and educa1KMl activKies lo members. F¢edback L5 welcomed and we ende8VW 10 eng)e Yéilh Wls by Pn9 M events thattlw have suygesied. Co-chairs Annual Report In November 2024. the Federabon SeGretary tIred atvj this a speedy recrtrithni process was necessary to èpwint a rw team based at Chy Noweth an Conteth. In February 2025. Kerenza Njoh was appointed to the p051 of Federati seclary Lou15e ela was rectuiled a5 ourAdTninislralive and ReptIOn15tAs5L1an1. Mitchell, ourA(xountsAdmini51ralor. conlinuestowotkdosetywth Treasurer and cofflpkn the team. The adMin1[alIve staff arp very Skil in all things digital. which is of enotrnou5 Inefft lo organisalion and Iheirsupport lo the Membe and the Boa1 is MLK appreciated. A$ Co-chairs, we defxded that we w0d fo(AJS on a'8a(* 10 BasK%' initigtive, an outreath Njea that develOd frtyn fdbad{ f member5, whith inVoe5 Ir3velling around Ihe county arKI meeting members who are soFnewhat isolated. So'Chait5 on Tou¢ wa5 bn and Ihis was wdl recewed. We travel lo gatden treS arKJ olher venues wherewe mel membeT5and enjoyed an InfO[rn bme logelh and heard Kleas arKJ any conceTn5. Fdlowing Ihe ti[s. tn(xe e¥enls were planned forthe north and west of the county.
We would liketo acknoWge and sinceretylhank GraceBr&fvd aThJ Marg8rei Edg¢umbe for the huge comm1kne and support th I gave to the Board of TnJ51ees during Iheirlerrns of offKx. Sue Marbn Federatson TaSreT We woukl also like lo eerKI a watrn wdcome to cre Avetrt arxl Jayne E(ardS a5 theyj(xnthe Board ofTtustee53 we l(x)kforward lo worf(ing with them. Sub<ommittee Reports Membership Support Rachd Andrews rebred as Treaswer aflw Ihree yews in Ihe role thè Board thanks her for her wotk Ihai lThe. Sue Mattin 5ub5equenly took overlhe post OfTasUre[forn October2025. Chair. Jare Wice£hairs io November 2025 .' Mary TtrKmp50n and Margarel Edytyjmbe frn November 2025". Malgatsi Edg¢umb& and Jill Trew Board tiaism". lo No¥mber 2025 Margaret Edgcumbe from Novernber 2025 Tra(%y Camp5 Sec&iary." Kesi V15its OryaThser. Yvonne Toms Ch1 Slw3rd lo November 2025 '. Jil Trew from November 2025.. meThthr5hip sUPPOrt team. MerShiP Support Team N81ionl Faderalon AM Lkganlser lo Novernber 2025 Hden Kesll2 from November 2025- Helen Ke&lle, Klargaret Edgrnbe Jill Trew Resc4ulW$' Carcl M811a IFE Admirustraior." Jane Mil The ¢(FChairs areveryappreaalnieof Ihe%YorkthalIheTrStee5.hO are all volurteers. undeflske with Ihe wnnirrfj of the Feder8iirm. Ihoui Iheir wmmiimeni and emhu&asm CW woukl fundiw. In 2026. we are aimiw lo'move ForWd., which embeds of past year's ideas and de¥ek)ps ones for the future. COntUlrNj to reach oui to Olher organisabons lo forge links Wilh CFW is SmWhiThJ we look forward 10 over the coming months. More event infDtmaiion is listed KIer YYJMdual s¢0mmle&s reports btrlow. We are in the procss of plannirwj OLY wogramme fc 2026 and as aayS the delails wil be wlshed in Courity New5 aThl on the webie. Treasurer's Statement Ntr of5<0MMitIee meetings-9 Rts•Th•• Polley The Feder8llon aims lo masmèln Unrrfded reseThes cover possible fthure deficlls whKh may occJJr 10 fvtlualio wilhin 8CiivtheS. This $uWmmitlee 15 made up of W Advisers, Advisers in training arKI tPers. The rolw 0fanAdserhas been updated 8nOthis is refiected In the mcNJules which are I starting point for poiential Adviser. A Athriser 18kas the inllial onlin& Ir8lnlng whth ha5 trAen Sel by NF and thls is fdlowgd by 3ddilional nlwng arKI within the fedgration. Refresher onlino 118iThNJ is then reconmnended two years. Tha key 18sks for are". fuThing Ws. su5P8ndin9 Ws, refonning IMS and •rknrgiryJ Ws. th ty Io visit each W's Annual Meeting onc4 every four Yea 35 wdl a$ ertouraging supporting W5 with adwce and sits 8$ necessary. Unfortun8161y. for various reasons. Seven W8 su$peThled dunw 2025. but we wère ddigmtd io lom) new onès Caths Baybe$ and Mawgan Maid5. We are always looking for OFwnuthe8 10 open Ws and when a w one opens an Adwser 1$ hand 10 tsw)porf ihem for Approxim8ldy 12 mDnihs lo bui nfiderrANI wnning 0m¢¥ and rroelings. As • wmmittee we offw trairlw lor OffK0 both online and fac8 lo face aayS A5 8131st December 2025 uN8Stnd8d reser¥es Stood al £323.092. Inv••tm•nt Pollcy Underlhe Memor3ndum and Artickn5 olAs5a1n the cofflpany hwl Iho power lo myke any inw51ments the In151e l inw51ry5 See Rl•k M•n•g•rn•nt The Twsieesldirethors ha% cc)sidered tha 1&8ks to I ¢ompany may be exw)$ed and •re sab$fwd Ih•i systtyh$ •w In 0¢ io miligale exposure lo major risk. Cornw811 F8der•iion of Women's In61itulÉS VMII COthIn its work furtheriNJ Ihe purpose& of the W movemeth in Cctral. afvj 10 Ih end will continue 10 pn a ful programme of e¥entÈ. Ewnts 2026 CFW was abk Djn a r8ThJe ol e¥ents Sn 2025 ¥JMh 80r oversubscribed and hawrKJ 10 go 10 a b8110t. Fln4rbcl41 R•vl•w Arts and Leisure Chaimi8n" Sandra 8 Vice£haiman. Lynn Grrftrths &)ard Liaison ". To NovemLw 2025 Avril Pl From November 2025 Pam Sel Se(xelary" Jane Ck)¥er Appointed be Matith Cdlins. Marpsret Luyg. Anne M8tthÈws arxy Pwny PiLon Advw." Dthl Chawnan The finanual outcomefor the yetyr 151 Janu?ry 2025to 31$1 fcemty 2025 is a defKii of £19.143. This is very concemiro. sowewl have lo continue lo try lo keep c051s ¢Yown In thaMerrfJing b"mes. by reviewy contr8cls, incre85ing fundrai$lrvJ and membership up. In¢rJmg In Some a8$ income has irKrea8ed tmrt many We doym. Trusiees. e¥en15 raised £3.458 and we are graleful lo Ihe members wlx) supported Ihese even15. 1 would encourage Ihose who have not been to a federation event lo gwe il a go. you wll find educabonal atKI rewardiry. Sutkcofflmittee5 ¥York very hard to on events that member5 VMII enjoy. these are an essential of income. Donations recewed in 2025 were £171 froffl membets. for whK we are very grateful. Income from events increased slghlty wilh Flower5 and Gardens sub-cofflmrttee lo[laon. The 24 IA) incorne was steady al £613. the cost of entry Is sbl £10 per year. aThl entitles you to entry into 10 draws during the Iwefve months. The total rt income forthe year wa5 £74.987. Exp8ndltuY8 &1Mlee MeebrrtJ5. 4 Ow ex(knt ajmmrftee ano adwser David Chapman continue lo delver a dIr5e program of popu events. In March, DavKJ led his penn1a1 favourile. 'Birdwalching around Helslon Lake,. July Saw th2 e1 of Arts Day, fealuriry landscape cre8lions 8 seg-glass dernon5trab. OUrquzeS remain huhly powlarwlh GrampDund Viinning the Annual Rosebowl Quiz in Marth. Whi Camdford Wl look the'QurL Time, bye In NovembeT. Attwe Mefftbe enjoyed 'A Bodmin Moor AdntUre, in September, atth0h 'Nalure in Poety, wa5 can10 in October due lo an insuffi(ienl number of applicants. Gree Cup Photography Compelilion fir51 prize winners were. . Crynish Coast & Ab51r8d'. Lisa Elsey ICrowla$ & Ludgvan IMI . Corrfiyall's Heritage.. Lew Booker (Week Sl Mary Bonavenlure5 ¥wi . Portrait.. Dd Waters Illojan Wll . alherWal¢kn.' Deb(Kah Kelty (Cybercats Wl . Mo%Wn1.' Christire MickIright l(>ampwnd Wl Every area ofEKp8ndllure Irweased In 2025. from Wa$ 10 anergy 10 stationery. despite e¥ery effort io reduc6 our costs. Total nel eXpelitrefOr the yearwas £94.130. The balance sheelsh(wsthatdeslMte Iheoty(xry ChaIn9esWefat". the Federation will wotk ha1 and with your SUPP1 shoukl be abt0 meet our liabililEs. (Kwau tr.. Usa usey. cr85 & Ludgvan W Icomish Coasti.
JLsop Cup- wrfh CorTMan w1fife Tr1 subject sel Th k1 For Nature- submwm dale May 2026 W& look forw8r(I to Introdu¢lng Imh Ideas as tAII 88 rngul•r events in 2026. Cookery and Craft Events organi%ed ty the sth<ommittee during Ihe year were very popular. Take a Lothithiel May saw 26 members atiend with a lour of Lo$hl lakiw in ils history followed by a visit lo rts museum ar1 Hdman Tor walk with Comwall Wkllife Twsl in June wa5 attended by 25 mterS. Chairman." Ajison VAIIi& vI-Chair Roz Ross Board Liaison To November 2025 Marga1 EdMbe Ffam November 2025 Jayne Ethéards Secretary". Roz Ross Appointed members". Ann Havetty. Ni(y Otmerlxl. Salty BuichBr. Emma Sharp, Sue Marbn arKI Eli Ward Adwsors. Mone Number ol meeliw5'. 4 Most events offered to member5 in2025 werewell subxJl)ed wrfh dressmaking workshops beiw very well si¥POrted. so much 50 that we've atranged lora regular mnlhly meel-up forsewLStsdunw 202fj. ommrflee supported Foresl for Comwall for tre Ihird year with . W members plani Trees" hemts In addition supported F(Ye$i Forcorrfiyall by wlunleeriThJ at rts'Free tree Giveaway e¥Ents auoss the county As compebts" crfg8nviTh) o)mrrittee for Roy81 Cunwall Sh. itwas the first bmt forour members and it was a sleep barnlng Jrve. The compeiibon sei was The Fragile Web of Naiure- and saw 16 enthes. with ihL% we hY 8 sl811 promoting the work ol the Enwronmeni PublKAffairs ai a county and National Ve1 The Spring ¢Yaft day5 were most eryoyat4e, wth rrembers maGrame, embroidery. white M %thrtework and an eXr1rlj commillee4soW stalls ai IheAnnL4ICouI Maeiin9. Stllh18ns sh and the Clwts Coffe& Mcmin9 The first of the new4ook cookery deMw5tyali wa5 1 Camdford, wrth others organised ty 2026. part In Il Lets 981 ltyelher eV&M wh the Idnt cl)aSr8 and membets of other sub eommltte8S to look ai how we can Improve in the future Following on from the fv40linwnnled lextikembelishmenlwortshops held last year we were pleased lo t able lo oller th8 ThberS Fn carving worftshops whth enabkd members lo ue8ie Iw own designs lo complete * home. Flowers and Gardens Chair To November2025 Hebn Ke511e From Nowember2025 Jill Trew Vice Chair" Pal Klitchell Board Liais(Mi". To NovemtAr 2025 Grace 8r8dlord From November 2025 Mary Thompson Appoinle(l Member5 jaYr Edwards, Menary and to May 25 Clalro Walers Advwr.. Edna T1)lle Allhou9h we were only ae lo offer on8 ¥enue lor Ihe uaft event. those present Ihoughl N a very enjoyabl8 aTrJ worth1 day with new s11$ b&lw kami. Regardlng 2028 we are oiferSrrfJ e%nls thai hopefiAty wil b8 10 the members, 8 wmer Wèmwrs cookery demonstra1n. 8 ay jewtr1ry wotkshop ind Ihe Srj day. (Yganis more events for later In the year whlch we wre I1 of iNeiesi io many membtrrs. No. ofme8brvJs'. 4 Ow gutfrcommrtlee wa6 re8wrecj in No¥ember 2024 and so thi818 the hrsi y68r a5 8 CFW SuCMIttee. Tha focu5 ha5 been on 8ncwr8gir¥J Membe lo attend evems by moving away from tradlon•1 arrawiryJ and 8xpandlng our actIv88 lo provlde more offenTrJ$ for W membors. Wo gained cmIttee membw5With wothor po85tyjtyrtrg In 2026. w al locs Very po$rtI for the lubJre. Environment and Public Affairs Ftyxe¥nt8 ¥Me hebj ow the ye4r.' Ch8lrman Jude Wood Vlce-Ch8lrman ' Anne Fenwtk and Felbty Penrycard 8oar¢ LI8L50n ' To N0Mber 2025 Tiacey Camps Frcffi Nrnt 2025 Rachel Andrews Secfelary'.Mary Lindsey Appointed Members- Pipp8 St11 Jayne Ettwards Adser8 Tom Sh&lky Icorrwall WldlKe Trust) Cathy Smith IFe$l for Comw811 Ccunty CtyJnd) Klrsly Davles (Surfers Against Sewage) A %isit to Cotehele NaIK)n TNSI Garden in May. including an nirthjuclon lo the oarden from one of Ihe Garderr8 followed by guthd walk. This eveni was well received, 8nd 8 lurther garden vis VAII be W in 2028. Jthe a Msil 10 Comal CA)unty Ferts wa6 organised, indthying posy-making wodEshop. Despite iorreniial rain. the group all enjoyed Leaiiw their ptssies Under1 protection of 8 gazebo. Seoemtr$afor4ity walk nearTmro. discovèriNa 811 the dèlvJht& thai can be hat%$ted from hedgerows arKI Y400ds. Number of 8uAommitte8 meetlngs - 4 pl an •jdon81 RCS organisers meeltvj final offering Of yeaT w85 a festive wreath and swag making vmtk51N)p in earfy DeMber. al of wthich were made natural IrAiage. The commitLee has continued 10 wck with the Resolutions Adwsw. Carol Matta. the Board ofTmstses. aNJ Membership io wowde three Resolulion Roadshows and one zoom eveni across county InAwl to present the shoruisied rewlukntr)$ 10 delegaies and the membership which this year was %ysiandets Can be Lrfesabrs-. Members of the 5thA)mmittee B55iSted al the Royal CLYnwall Show in Jure. accep¢iThJ floral arl erithes from mernber5. snm¢ee org3nise¢ floral grt Gorrpelrti(H 01 the Cornwall nter Fair in November. Work on the $OlUtion 1181 Heatth Mallers" sv tl Cfxnmittee supportiry the Re501ubon5 AdSe[ with the presentation of a repDrt prodUd based on Ihe ste5 of our W mnbe[S in accessiw NHS dental atthCa incomwall lo C(mall's MPS. Wotk then commenced on highligMirvJ Ihe-BystatKJers (zn be fesaVe[S resolution whithwa5 passed at the Annual tra1 MeetirvJ in JIe. 5uWnmitlee had a seSSl fi1 year hopes lo COnty"n this in 2025. Events Team BIaleY saer Poetry comwtion on f<ainbuHs" had 16 entties with winniry poeTn read at Annual Council. OrKe again. IIE team successfijlty epad ewetyhiThJ for the Royal Comwall show InJune. The team art hdpersset upthe marquee and were available to tp wherever rt was needed during Ihe days of the show. They then pxked away afier Ihe show ready lor loading. magp Removals were hired lo transport everything 10 3nd from the showground. A%si$lan was provided Or ag8in by community payb¥cJt who hdped both al the shoWgroUr when everything w85 deuverwl and again al Chy Nowelh an Conleth on the Monday after Baker Cup subject set"Slavery in Cotrwiall Then atml N¥. Ayears in depth 51udy on lhesut4.ecl 5etwith W submOndale May 2026
the show when everything w3s relurrEd h Twl been extremety wel on Saturday, so everything had to be hury around Cty Nweth Conteth lo dry OLrt befo rj put a%Yay at a laterdate. As aTrays V¥ouglk)ul the year we endeavoured to feature pMtoyraph5 of CM Members on the cover of County New5. We aayS appwale member5 $ubmittsng photographs of their wn events and auvlies. The pennants were displayed in the tea area, for fA51 the. whth received some lovdy Comments. Events cttumrvj in our Federation forrn the of infomiation given lo members. Jong vmlh adviTr for ccmmrtlees and updaies trom the CFIM office. Nabonal Federabon maiters and rtems of Olher Inierest lo meMr5 have also featured on a regular basis. Members hove continuedioseThJ photographs and details of events hsppening in Ih&Sr nW$lhroughoullhe year8ThJthL% conlinLESto bea popularregular seaion in the newsletter. This was the 18sI year that Pam acted as the e$ c ordinalor. The &vents tsam aL80 a5$1d wbth the sellKJ up aThJ iak•¥J d(vwn ol Iha Slilhians show in Juty and the Annual CoL¥)ul Metriivj In odober ai the Hall for Comwall Wh Maypitr Rtrmovab once aoain prowded transportaion Chy Neth and COnth. È h8% cOnb"nd to indLh 8'H•¥e Your Say. Ilem when available in whith members Can up 10 500 woths about a p8rhcular niere$i or hobby 8ThJ 8'Banner ofthe Month, feature. Other Reports Climate Ambassadors Eac Is deINar 10 Chy eth an Conieih I48rd$ the end of mmih •nd p•dEed fof Posiiw, with endosures of appllcaiion lomis. flts arKI InfomiaiK)n $et¥ as necessary. Thank you 10 the hathothiny volunteer Tmsiees and Olhets who have htrlped wllh packing the throughout Il year. IM Climole Ambassadors in Corrwal.. 2025 team. Jwe Al)y IHe151on Wl. Maryalel Cogan (fruro Wl, Cathy G18ser ISI Brw8rd Wl,Carol Maiia. IBeljem8n Bel&s Wl Fiona Hwhes IfnJro Wl. Rachd Kent ISI NeollnAI, Mary uSeYITrUrOw). 8eth Rctrt5lG Girfs Wl Pippa Stilwell Izennor Wl. As editof l am aFways 91818fv110 thè Wl's l)o conllnue lo Sand me their and photos on a regular basi5. Web Sites and Social Media 2025 Srted wtt the dimale themed, coUnity curaled ethit¥"tsc held al Penlee House GaIry and Museum in Penzance. 10 a number of W memb&rs had coniiibuied. Pippa. Mary Ja Altwood all joined the Climèie Vision course in dimaie tsk. WW Invofved 12 hours of 8ILKly over 8 week, arxl èll gaird 8 CPD c&rttaIt. In Ftbrnary we look delivery ol 1500 copies of our 'More Green Tlps booklei and disiribuied them èi local evenL% venues. CAS helped arrange shomngs ollhe Conwrfal Climate siories fllms èl venuès across Cornwall, ond Rachel Kent appeared Tf People's Plciure, PhO918ped with her ior Greèi 8wJ Green We&k. CFIM Facetyook page adminisiralors.. Avnl Pib, Louise Blair CFIM +b$e Ediior. Louise W81r CFW 61og admIn1r81w. Avril Ple CFW Instsgiam Ac£ouni.' Pi CFW Podc481' Tracey Camp$. Awl Ple. Lou15e Blalr Sowl media a ¢prehenve platfom wh&re an organlzalion communicates. rt r8fer5 10 any interaction where people ue81e. share. andexchange infom)abon and ideas Inwrtual communilles. Tha CFW web$rte Is a o)kcbon ol webpages thai can ba accessed under one domain nam& aThJ 8 Co110n ol mum1p webpag68 in whlch CFW infcmaiK)n is linked uthyer th& s8me domèin address. Sou81 media aThJ Ihe CFIM websiie 8fe a communlcaiion link for CF membets ihrwhoth Corrwlll. The importance of social media and the use ollhe webie 10 keep in iouch with eath W and ils members is in(easiNJ. bul wth ih81 there is 8 need 10 be 8%Yar8 of monitoring t4)nieni. althLMJyh etrfnmeths and opinions from W members are welcomed 10 ensure irJu$ion and tr8nsp8rency. Cyber $8CUrily ins thè number one Woty. Durlng the year we have COthIn 10 worfE Fe$l CoftM81, maintaining trees and helping ¥%ilh the 8adE GardÈn Fortst Irt giveaway. Jène Aitwood is part ol Ihe tree scheme in Ihè Cober caichmenl area and plant 10.000 Irees in ol 2025 wlth a target of anoihor 10,000 for 2020. In 2025 we joined local Évents and demon$traih)ns and wffjie monthly arte for County New5. lthming TM member5 8boul imale emewenGy is an importani part ol our ro, and we work io keep up 10 date as evtrth$ unfdd. ChJrirvJ Ine 2024 eledion we m our Padl•rrnlary can¢Klate$ an¢ g•ve Ihem crafted rtems to i•i5e awareness of Ihe dimale cdsL. and aftepwards we inlroJLKed oursdves lo our rw MPS. encouraging Ih8m in rc4e as constiluenls lo lobby Ihe Governmenl lo cul emwns and lik1 reSi1nCe to dlmate shocks. Tl Facebwk page leed 15 regularfy mwllored, usually d4My 4nd Comwall W$. CF and NFTM news ano events are published unles& there 1$ 8 Salety WbTniry which 1$ re¥th lo our member5. The Facebook page promole5 Indiwdval Ms. CFW, and NFW wllh pM05. imayes and delai15 of meetings and evenl$. Events are promoted indivrtJu8ty on FKebook evenls page wllh delg11s. conl•cl and bo¢iry infrym4li. Facebook can re8ch members Instantar• imFxxthnl and pennI information. After a Iixvj campaign by the bcal cLYnmunty, Surfets Agairtsi Sewgge. and Climate Ambas531Jors Mory Lindsey and Calhy Glaser. the 8ppli¢ation has been 8c¢epied for the Rivef Ftrwey In LostrrfhÈl to bewffle a Desi9naied Bathiry site. This is now for ¢cY)sthaiion. Thi5 campavJn ha5 lasted wel over Iwo year5. Mary espeually was key thayer, and both Cknale Amb8ssadcrf5 ¢JeseM rA congrsiulalons. 2025 saw the l¥al of the Soci81 Medi• Comwilion wllh rSed Sel rteria and enlry requTemen15 and anonymized ludglro lo ensure 8pare1 and frrs. From l January 202510 31 tYecemtrr 2025, Ihe Facebook page h¥d 555.211 9.880 InleractK)ns although the number of follower5 remain same 1.297. TIE CW websrte 1$ rW m•naged by Louise Blalr. Offlce Admini$iMor and 10 be an e$5enlial Infomialion point for communic8brvJ with member5 and potential members. The sile indudes f, ¢thiia¢t details and deiails about CFW Board of Trustees. office $18ff. sub<ommrttees. W AdSor$. and other useful links. E%nts We lisied in the diary Secti vAlh cbsing dales for aprlicaiion. and tr appIAll¢n forms are now ele¢tronl¢ therefore members can book on an Individual basL5 and pay by BACS direaiy lo CFW. The website has links to the County News whirl) can found in full on My w. ether with links 10 poli&&s, arvj documents for commfflees aThJ members io manage their illl. 11 proposed In th8 futu 10 upte CFW website. Personal infomiaiion on the website has bn red4 10 vrilh GtPR. Organisers, Reports County News Editor.. Wendy Fiander We have ctiLd lo publish Iwelve 1&page newstter5 Ihis year. designed and printed lo a high sIard by Today Magazines. WherE possib. Today Mtyazines Indudes advert15ing with a kncal ant. online ver510n ol County New5 now posted diredty lo MYW earh month, wrth a link added to Ihe CFIM websrte. Feedba( from member5 continues lo be posilwe. Tl websrte blc¥J conbnues to post news from the CFW, NFW. and iNidUal Ws and membèts. Memtrs ran subscribe 10 the blog and re¢¥ve an ernail alertfor a new post, and interaction with bloy PDSIS r6 int¥easirvJ. The is run on the WordP@ss platfom) which Can be During 2025 each copy was charged al a cost of 40p- of 31 December 2025. we ordered 30,910 copes of eath Issue ot ¢ News from Today Magazines.
slow. and temperental. but a chawe lo logon detwL5 has Improved the tunning of the system. Subscribers ha¥e irKxeased by 28.62% from December 2024 to December2025. Sned on bel olts twstees by.. Margaret JOI0 Sue Marbn The Podcast run by Tratry Camps and Awil Pik as tKesenter5 content editor5 and wlh technical suppffl loadiry on YouTube by Lou15e Blsir. The Podtssl covers many Iwcs, and Chrismas PthJ¢asl attracted 68 vws. Ttrt aim is lo Podcast every six lo eht weeks F81( Chwr FleI T&sur Approwed aTrJ aul188 by the Irusiees on". 3 August 2028 The CFW InstsgRm acco1 18 ac4Ne. ans for 2026.. To o)Mlnue witt) tr P(¢8$1. To update thew8b18. To promob and run th8 Social MedK9 ComFl4ioTh in 2026 tryJ launchÉd In Mard). The Wl Shop Cornish or 81 least Brlli8h made are setected when p(tI. which aregood value forourmembBr5. hem5 are purchased al Wh&esa priGe5 frihm a limited number ol sUpplr5. Truslees ha Ir8nsported The W Shop lo 411 maiu CFW e¥ents. and item$ are dlsplaytd sale on a 18mpLYary siall. usu8ty pop. Sal88 for the past year were £4.361 wrfh a net incom8 of £994. CFWI 200+ Club Again, this year the membèts ha¥e supptxitd Ims very w fundr815er. Ouring 2025 we had 121 rrember5 lakiryJ part In Ihg 10 monthly draw5 Wrth the 5h•res tsken LV by W rrember$ and I famllles. Prize monles pèld OLrt ioièlkd £597 and Iheo¥aT81 Krfofilwa8 £613. The draws were held allhe Board meebrya each month ¥Yiih the excepllon ol January and Augu51 and Ihfr Octobw meebw bwrg drawn dudng the Autumn Coun&1 Meeiirrfj. Al pnze mor¥w8s ert P8id by BACS or ¢heqL. Archive Team Members.. Mary Venn. Wlll•m5. Tr8w Cknipor. EUz¥beth Odge We stsrted sortiny out Ihe cupboards aThJ drawets in the baeth Chy Nealh about 2 yrs ago. Mary taking on iexliles bannets. NJon paperwork and then vth Tracey joined She look on catsloging Ihe books and the emti Ellzabeih help$ whoewr ne¢ds it. any pappr records from d05ed have been 50rted and sent lo Kresen Kernow where Ihey ore being conserved aro 51ored. Access to these rdS Is really useful and th8 $iaff are very hew. We have 8pproximalety 40 banrers th81 ha¥e been tylographed Ihls ha$ fomied part of Ihe displays we have put w this year. Many more ittms are sior•Y CUateOI(thOiC6thaMtrJ piclure51embroiderylknitbng. We have an almo81 rxnWe1Sst of Ctyjnty 8tsniTrJ fmm the 1940's Durlng the year there ha¥e been displays al Roy81 Cornwal. Stithiar Show and atchy Nowelh an Conteth. It&ns in lhedisay¢anei at Chy Nowelh an Contelh changes quartetly. Plansfortrftrturn indLKledKJitaloirKJ Ihe phoios and it1$ recently fouThJ in add1D¥1 upboards drw4ers. are %wy happy 10 helpyérth any ouenes from W's 931j arth
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Independent examiner's report to the Trustees of The Cornwall County Federation of Women's Institutes (Limited by Guaranteei I report to the charity trustees on my examination of the financial ststen*nts ofthe ¢haritsble company for the year ended 31 December 2025 set out on pages 8 to 19. Responsibilities and basis of report As the charity trustees of the charitable company land also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance wf(h the requirements of the Companies Act 20061.lhe 2006 Act'i. Having satisfied myself that the financial slalements of the charitable company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charitable company's financial statements as carried out under section 145 of the Charth'es Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charrty Commission under section 14515llbl of the 2011 Act. Independent examSne$ statemonl I have completed my examination. l ¢onfim that no matters have come lo my attents'on in connection with the examinats'on giving me cause to believe that in any material respect". accounting records were not kept in respect of the chantsble Company as required by section 386 of the 2006 Act., or 2. the financial statements do not accord th those words". or 3. the financial statements do not comply with Ihe aountIng quirements of section 396 of the 2006 Act other than any requirement that the financial statements give a Irue and fair vievl which 1$ not a matter considered as part of an independent examination., or 4. the financial statements have not been prepared in ac¢ordance wlh the methods and principles of the Statement ol Recommended Practice for accounb.ng and reporting by charities applicable lo charities preparing their aoUnt$ in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters In connection with the examination to which attention should be drawn in this report in order lo enable a proper understandirwJ of the financial stslemenls to be reached. Joshua Stevens ACA Chartered Accountant RRL LLP Peal House Newham Road TRURO Cornwall TR1 2DP 6 August 2026
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Statement of financial activities (including income and expenditure account) For the year ended 31 December 2025 Restn"cted Unrestncted fvnds fvnds 2025 Totsl 2024 Totsl Alotes Income Donations and legacies Inme from charitable activilAes." Membership fees Income from members, activrties sU¢0mmittee events and classes 171 3,331 33,352 30,185 23,664 33,352 30,185 23.664 33,771 67,117 29,218 87.201 87.201 130,106 InGOfft& Irom other trading actrvities.. Sales Fundraising income Room hire and parking income 17,805 10.398 9,734 17.805 10,398 9,734 16,725 18,167 8,008 37.937 37.937 42,898 Investment income 167 934 1,101 1,297 Totsl Income 167 126,243 126,410 177,632 Expendituro Raising funds Charitable activities 10.946 134,607 10,946 134,607 10,599 135,116 Totsl èxpèndlturn 145,553 145.S53 145,715 Not Incomelloxpondltur•l for the year 167 119,310} 119,1431 31,917 Transferg Net mov8ment In funds 167 119,310} 119,1431 31,917 Reconciliation of fund$ Total funds brotjghl forward 11,970 342.402 354.372 322,455 Total funds carried forward 12.137 323,D92 335.229 354,372 All income and expenditure are derived from continuing activities. The stslement of financial activrties includes all gains and losses recognised in the year.
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Balance sheet As at 31 December 2025 2025 2024 Nofes Fixod assats Tangible assets Investments 13 14 272,455 280,584 8,668 Total fixed assats 272,455 287,252 Currtnt assets Stock Debtors Cash at bank and in hand 75 16 1.572 21,413 82.493 2,006 19.276 80,730 Total curront a$8•ts 105.478 102,012 Crodltors: amounts falllng due wlthln one year 17 (42.7041 134.8921 Net Current assets 62,774 87,120 19 335,229 354,372 Funds of the charlty Restricted funds Unrestricted fvnds 2Q 21 12,137 323,092 11,970 342,402 33S,229 354,372 In preparing these financial slalemenls.. lal The trustees are of the opinion that the company is entitled to the eXeMptn from audit confeed by Sects'on 477 of the Companies Act 2006.. Ibl No notice has been deposite(J under Section 476 of the Companies Act 2006", and Icl The trustees aCknOedge their respons1bilrtS for.. lil ensuring that the Company keeps accounb.ng COrdS which Comp with Section 386 of the Companies Act 2006.. and lill preparing accounts vthich give a true and fair view of the state of affairs of the company as al the end of the financial period and of its profit or kjss for the financial period in accordance with the qU1ments of Sections 394 and 395. and which olherwse comply wrth the reqU1ments of this Act relats'ng to accounts, so far as applicable to the company. Signed on behalf of the trustees by.. Margaret Johnson Sue Martin Federatn Chair Fedeffjtn TreasuTrr Approved and authorised for issue by the trustees on.. 3 August 2026 Company registration no 02722754
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) General infomiation The company was incorporated in England and Wales as a company limrted by guarantee and not having a share caprtal. The giStered office is Chy Noweth An Contelh. Truro Business Park, Threemileslone, Truro. Cornwall, TR4 9NH. In the event of a winding up. registered members are liable to contribute a sum not exceeding £1 per member towards the debts and liabilities of the company and the costs and expenses of wnding up. Al 31 December 2025 there were 2.892 members {2024." 2,8501. Summary of $lgnlfi¢ant ac¢ounlng poll¢$ 2.1 Accounting convention The financial slalements have been prepared in accordance with Aceounling and Reporting by Charities.. Slalemenl of Recommended Practice applicable to chanties preparing their financial statements in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 20191 Icharities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS1021 and the Companies Act 2006. The Comwall County Fe¢Jeralion of Women's Instrtules meets the definition of a public beneff( enlily under FRS 102. Assets and liabilitses are initially recognised at historical cost or transaclitsn value unless olherwse stsled in the relevant accounting policy note. The financial ststemenls are prepared in Sterling which is the functional currency ol Ihe charity and rounded to the nearesl £. 2.2 Statement of Cash flows Under Charth'es SORP IFRS 1021. the charty is dassed as a small charrty and is exempl from the requirement to prepare a stslement of cash flows on the grounds of rts stte. 2.3 Funds Unrestricted funds are availatle for use at the discretion of the trustees in fvrtherance of the general objectives of the charity and vknich have not been designated for other purposes. Restricted fvndy are funds which are to be used in accordano with swific re51rith.ons imposed by donorg or which have been raised by the eharity for partieular Purposes. The cost of raising and administering such funds are charge<1 against the specific fund. The aim and use of each reslricled fund is sel out In the notes lo the financial slalemenls. 2.4 Income rncognltlon All income is included in the Stslement of Financial Acb"vrties {SoFAI when the charty is le9ally entitled to the income after any perfom)an¢e condrtions have been met. the amount can be measured reliably and it is probable that the income wll be received. Donations are recognised by the charty on CeIpt. If there are condrtions attached to the donation and this requires a level of performance before entrtlement can be obtained then incorne is deferred until those conditions are fully mel or the fulfilment of those con¢J"0nS wrthin the wnliol of the chanty and il is probable that they wll be fvffilled. Donated facilities and donated professional services are recognised in income al their fair value when their economic benefit 15 probable, rt can be measured reliably and the charity ha5 control over the rf(em. Fair value Is determined on the basis of the value of the gift lo the charity. For example the amount the charity WOLJld be wlling to pay in the open market for such facilities and $ervi¢es. A corresponding amount is re¢ognised in expenditure. No amount is included in the finanaal statements for volurthr time in line WTth the SORP {FRS 1021 io
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) 2.4 Income recognition (eontinu•dJ Where practicable, gffts in kn'nd donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value al receipt or if the costs to undertake such a valuation outweigh any benefits. then the fair value is recognised as a component of donations when il is distributed and an equivalent amount COgnised as charitable expenditure. Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected c051s of sale. Vvhere eslimaling the fair value is practicable upon receipt It 15 recognised In stock and 'lncome from other trading aclivrties.. Upon sale. the value of the stock is Charged againsl'lncome from other trading activities, and the proceeds are recognised as 'lncome from other trading activities,. Where it is impracticable to fair value the items due to the volume of low value rtem$ they are not re¢ognised in the financial statements until they are sold. Fixed asset gifts in kind are e0gniSed vknen receivable and are included al fair value. They are not deferred over the lrfe of the asset. Legacies are deemed receivable from the date of notrfication, provided that sufficient inlormab'on has been received to enable a reliable measure of the amount receivable to be made. Recognition of legacy income, in whole or in part, is onty mode when probole has been granted, the amount can be measured accurately and the charity has been notified of the executor's inlenlion lo make a dislribulion. This valuation method reflects the inherent un¢ertainty as a substsnbal proportion of legacy income 1$ represented by property and other investments Ose value is subject to market fluciuats'ons until realised. Residuary 9aCleS are valued in line wrth these Considerations. Membership fee8 are credrted to the stslement of financial acb'vi(ies when they are receivable. Grant income is recognised in Ihe Statement of financial ¥bvities ¥then receivable unless the dgnor imposes performance conditions to be met before entitlement is confimied. Grant income 1$ included in charitable activities when il is to provide fvnding support for performance activitie5. Income from members, activities is recognised as income in the year to the event relates. Income from trading activities includes income eamed from sales, fvndraising events and trading activf(ies lo raise funds for the charity. Income is received in exchange for supplying goods and services in order lo raise funds and is recogni5ed when entitlement has occurred. Investment income is earned through holding assets for investmenl purpose$ such as deposit a¢counl$ and it includes interest. 2.5 Expenditurn rncognition All expenditure is accounted for on an accruals basis and has been classified under headings that agggate all costs related lo the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parbes. it is probable that the settlement wll be required and the amount of the obligation can be measured reliably. It is categorised under the following headings.. Expenditure on raising funds includes cost of sales., Expenditure on charitable acb'vities indudes the items listed in note 6 to the financial stalemen15', and Other expendrture represents those items not falling into the categories above. Irrecoverable VAT is charged as an exnSe against the activty for whid) expendrture arose. The majority of costs are directly attributable to specific activities. Certain shared costs are apportioned to activities in fvrtherance ofthe purpose of the chanty on the basis of estimated usage. li
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) 2.6 Support costs allocation Support costs are those that assist the work of the charrty but do not directty present Charitable activities and include govemance costs. They are inCUrd diredy in support of expenditure on the objects of the charity. Where support costs cannot be directty atth'bLrted to particular headings they have been allocated lo cost of raising funds and expendrture on charitsble activities on a basis consistent with use of the resources. Fundraising costs are those incuNe(l in seekn'ng voluntsry contributs'ons and do not include the costs of disseminating informats'on in support of the charrtable activities. 2.7 Tangib fixod assets Tangible fixed assets are $18led at cost lor deemed costl or valuab.on less accumulated depreciation and accumulated impairment losses. Cost indudes $t5 directty attributable lo making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value. of each asset on a systematic basis over its expected usefvl life as follows.. Freehold land Freehold buildings Equipment 50 years &10 year$ 2.8 Investments Investments are recognised inth'ally al fair value ¥thich is normally the transaction price excluding Iran5aclion costs. Subsequently. they are measured al fair value wlh changes recognised in 'nel gainslllossesl on inveslmenls, in the SOFA if the shares are publicly tra¢Jed or their fair value can olherwse be measured reliabty. 2.9 Stocks Stocks are staled at the lower of eosl and estimated net realisable value. 2.10 D•btor5 and credltors rnceivablelpayable within one year Debtors and creditors with no staled interest rale and receivable or payable wthin one year are recorded al transaction price. Any losses arising from impaimient are recognised in expendrture. 2.11 Golng concem The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of fvnd5 held and the expected level of income and expenrtU for 12 months from authonsing these financial slalemenls. The budgeted income and expenditure is sufficient wth the level of serveS for the charity to be able lo ¢ontinue as going concern. 12
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) Donations and legacies Unrestricted Funds Restricted Funds Total 2025 2024 Donations 171 3,331 Incom8 from mombgrs, activities 202S 2024 Royal Cornwall Show Income from suspended institutes Other membership actiwties 15,562 11,806 2.817 13,636 50,554 2,927 30,185 67,117 Fundralslng Incomo 2025 2024 Meetings Adminislralion Membership support Events team 10.334 17,532 69 297 269 10,398 18,167 Raising funds 202S 2024 Cost of Sales 10.946 10,599 13
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) Charitablo a¢tivltlo$ 2025 2024 Members activities Sub-committee events and classes County House expenses Rates Insurance Light, heat and water Repairs Loan interest Depreciation Meetings Printing, ststionery and postage Telephone Salaries Training Legal and professional fees Commrttee expenses Sundry Governance (note 81 15,894 13,954 14,631 20,199 3,244 4,742 3,489 7,762 2.891 4,574 3,795 4.607 274 9,169 16,376 6.126 1.904 37.317 9,429 14,052 3,947 2,125 45,344 144 274 3,022 978 6,207 3.541 3.485 922 5.305 134,607 135,116 Governanc• costs 202S 2024 Trustees meebng expenses Independent examiner's fees- examination 2,327 3,880 1,825 3,480 6.207 5,305 Net expenditure for the year 2025 2024 This is stated aftercharging.. Depreciats'on Independent examinerfs remuneration for independent examination 9.429 9,169 3.880 3.480 14
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) 10 Stsff costs and numbovs 2025 2024 Staff costs were as follows.. Wages and salaries Pension costs 44,205 1,139 36,317 1,000 45,344 37,317 The average monthly number of employees during the year was as follows.. 2025 2024 Adminislralion and support No employee received emoluments of £60.000 or more in the year to 31 December 2025 or 2024. Total key management personnel remuneratson in the year was £Nil12024.' £Nill. Trustee MmUn0raon No remuneration was paid to the tru$tee$ in the year to 31 December 202512024.. £Nill. During the year lo 31 December 2025, expenses totalling £2,145 {2024.. £1,774) were reimburged lo 11 Iruslees12024". 101. 12 Related party transa¢tSons There were no related party transactions during the year lo 31 December 2025. 15
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) 13 Tangibl• fixod asséts Frnahold land and buildings Equipment Total Cost and valuatlon At 1 January 2025 Additions 427.032 20.771 1,300 447,803 1,300 At 31 December 2025 427.032 22.071 449,103 Depreciation Al 1 January 2025 Charged in year 151,284 7.197 15,935 2.232 167,219 9,429 Al 31 December 2025 158.481 18,167 176,648 Net book value At 31 DeCemr 2025 268,551 3,904 272,455 At 31 December 2024 275,748 4,836 280,584 Freehold land and buildings indude land wilh a cost of £67,20012024.. £67,200) which is not depreciated. 14 Invostmonts A11 January 2025 Revaluation Gal(10$5) At31 D&¢•mber 2025 Additsons Disposals Market valu• 8,180 Charibond shares 6,668 16.6891 21 The cost of the above investments was £6.69412024.' £6,694). 15 Stock 2025 2024 Good5 for resale 1.572 2,006 16 Debtors 2025 2024 Other debtors Prepayments and accrued income 14,001 7.412 15,479 3,797 21.413 19,276 16
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) 17 Croditors 202S 2024 Other loans Trade cre<lilors Other creditors Accruals and deferred income (see note 171 1.040 1.277 7,361 33.026 1,040 2.251 16,098 15,503 42.704 34,892 18 Dèforrèd Incom• 202S 2024 At 1 January 2025 Released lo InMe in year Deferred in year 8.270 18,2701 8,327 8.267 18.2671 8,270 8.327 8,270 Oeferred income consists ol membership fees and depoyils taken for evenly being held during the following year. 19 Analys1$ of ngt a¥¥gts bgt*wn funds Rostrlctod funds Unr•strlctod fund$ Total fundy Fundbalanc•s at 31 December 2025 are represented by.. Fixed assets Current assets Creditor$.' amounts falling due wlhin ¢)ne year 272,455 93,341 142.7041 272,455 105,478 142,7041 12.137 Totsl nel assets 12,137 323,092 335,229 Analysis of not assots betn funds- prior year Restricted fvnds Unrestricted funds Total fund$ Fundbalances at 31 December 2024 are represented by.. Fixed as5els Current assets Creditors.. amounts falling due within one year 287,252 90,042 {34,8921 287,252 102,012 134,8921 11,970 Totsl nel assets 11.970 342,402 354,372 17
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) 20 Restricted funds At 1 January 2025 At 31 December 2026 Incom8 Expendibjre Transfers Bursary Furyj Denman Agnes Salter Fund Denman Bedr(K)m Joyce Donndly Bequest 9.073 1.593 1.226 78 124 42 9,197 1,635 1.226 79 Totsl restricted funda 11,970 167 12,137 Restrf¢tgd fund$- prior year At 1 January 2024 At 31 D•¢•mbof 2024 Incom6 Expenditure Transfers Bur58ry Fund Denman Agnes Salter Fund Denman Bedroom Joye• Donndly B¢9$t 8,979 1,565 1,226 78 2.598 28 12,5041 9,073 1,693 1,226 Total r••trkt•d lund• 2.626 12.5041 11,970 The above reslrKted funds relate to monies received for sp8ufic purposes and any fijrther incorn8 and expenditure during the year has been shown against each fvnd. The nature of each fund is gen8ralty evideTht Irorn its nam•. In 8 previous year, the trustees reviewed the numbef ol small restricted lunds and identified that many of tham had a cornmon restriction. It wa$ thelOre agree(I to amalgamaie them wrfh tTr general Bursary Fund. 21 Unrestrlcted fundy Al 1 January 2025 At 31 December 2025 IncoTh Expen¢Jiture Transfers General fund 342.402 126,243 1145.$531 323,092 Unrestricted fund¥- prior year At 1 January 2024 At 31 December 2024 Income Expenditure Transfers Gener81 lund 310.607 175.OC6 1145.7151 2.504 342.402 18
The Cornwall County Federation of Women's Institutes (Limited by Guarantee) Notes (forming part of the financial statements) 22 Opgratin9 lease commitments Lessee Al the reporting end date the charity had outstanding commiimenls for fijture minimum lease payments under noTrcancellable operats'ng leases, which fall due as follows.. 2025 2024 Imthin one year Beeen fv40 and five years 759 S69 759 1,328 1.328 2,087 19