REGISTERED COMPANY NUMBER: 02715974 (England and Wales) REGISTERED CHARITY NUMBER: 1015084
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023
FOR
PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
Bevan Buckland LLP Chartered Accountants 45 High Street Haverfordwest Pembrokeshire SA61 2BP
## PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
## CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023
|||Page||
|---|---|---|---|
|Reference and Administrative Details||1||
|Report ofthe Trustees||2||
|Independent Examiner's Report||3||
|Statement of Financial Activities||4||
|Statement of Financial Position||5||
|Notes to the Financial Statements|6|to|10|
|DetailedStatementofFinancialActivities||11||
## PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
## REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2023
## TRUSTEES
M Bond J Longland E Vaughan S Wilson-Croft H Dunlop A Fraser M Haughton P James (resigned 11.11.22) A Newbery P Roberts K Wilkins Mrs E Bearne Mrs T Morgan (appointed 3.1.23)
## COMPANY SECRETARY
## Mrs N L Grieves
REGISTERED OFFICE
WI House 90 Prendergast Haverfordwest Pembrokeshire SA61 2PP
REGISTERED COMPANY NUMBER 02715974 (England and Wales)
REGISTERED CHARITY NUMBER
1015084
INDEPENDENT EXAMINER
Bevan Buckland LLP Chartered Accountants 45 High Street Haverfordwest Pembrokeshire SA61 2BP
Page 1
.
## PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
The trustees present their report with the accounts of the Federation for the year ended 31 July 2023.
## OBJECTIVES AND ACTIVITIES
Objectives and activities
The company was established to provide an organisation with the object of enabling countrywomen to take an effective part in the improvement and development of the condition of rural life and to make provisions to advance their education and citizenship, in public questions both national and international, in music, drama and other cultural subjects and also to secure instruction and training for them in all branches of agriculture, handicrafts, home economics, health and social welfare. It exists to give all women the opportunity of working together through the Women’s Institute Organisation, and of putting into practice those ideals for which it stands.
## Public benefit
The trustees have considered the Charity Commissions guidance on public benefit, including the guidance on fee charging. The Institute relies on the income from fees and sales to cover its operating costs. In setting the level of fees, charges and concessions, the trustees give careful consideration to the accessibility of membership for those on low incomes,
## ACHIEVEMENT AND PERFORMANCE
Achievements and performance 2024Calendar sales for the Flora and Fauna theme went really well and the Committee has now signed off the Calendar for from with the new theme Hidden Secrets of Pembrokeshire 2024, using photographs taken by members. Sponsorship local companies has continued to help in meeting costs and enabled the price per calendar to remain at £5,
## FINANCIAL REVIEW
## Financial review
The results of the financial year are shown in the statement of financial activities on page 15.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The federation is a company limited by guarantee (incorporated 19th May 1992), and is governed by its memorandum and articles of association.
## Organisational structure
The Federation is totally dependent on the services of unpaid volunteers. The Board of Trustees consists of 12 members, with 28 members sitting on Committees. The Board of Trustees are elected at the Annual General Meeting. These members plan the Federation Programme for the entire Federation Membership. Volunteer Trustee Committee members run the Federation office on two days per week. Many of the members steward day schools, meetings and other events to help in the successful running of such; this is done on a voluntary basis.
Affiliation The Federation is affiliated to the National Federation of Women's Institute as are the local Institutes,
## Risk management
The Trustees have assessed the major risks to which the charity is exposed, and in particular those related to its operations and finances, and are satisfied that systems are in place to mitigate exposure to the major risks.
Approved by order of the board of trustees on er a sare and signed on its behalf by:
**----- Start of picture text -----**
J Longlag@- Trustee
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Page 2
## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
Independent examiner's report to the trustees of Pembrokeshire Federation Of Women's Institutes (‘the Company’) | report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.
## Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act: or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4, the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
| 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 to enable a proper understanding of the accounts to be reached.
Alun Evans FCA
Bevan Buckland LLP Chartered Accountants 45 High Street Haverfordwest Pembrokeshire SA61 2BP
## Date: md G 2. (es 22 US
Page 3
## PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023
|||2023|2022|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|INCOME AND ENDOWMENTS FROM||||
|Incoming resources||52,429|59,117|
|Investment income|2|620|58|
|Total||53,049|59,175|
|EXPENDITURE ON||||
|Charitable activities||||
|Direct charitable expenditure||50,598|57,804|
|Governance costs||1,779|2,247|
|Total||§2,377|60,051|
|NET INCOME/(EXPENDITURE)||672|(876)|
|RECONCILIATION OF FUNDS||||
|Total funds brought forward||106,601|107,477|
|TOTALFUNDSCARRIEDFORWARD||107,273|106,601|
The notes form part of these financial statements
Page 4
## PEMBROKESHIRE FEDERATION OF WOMEN'S
## INSTITUTES
**----- Start of picture text -----**
STATEMENT OF FINANCIAL POSITION
34 JULY 2023
2023 2022
Unrestricted Total
Notes fund funds
FIXED ASSETS £ £
Tangible assets ¥ 64,134 65,547
CURRENT ASSETS
Stocks 8 184 444
Debtors 9 92 .
Cash at bank 44,064 41,928
44,340 42,369
CREDITORS
Amounts falling due within one year 10 (1,201) (834)
NET CURRENT ASSETS 43,139 41,535
TOTAL ASSETS LESS CURRENT LIABILITIES 107,273 107,082
CREDITORS
Amounts falling due after more than one year 11 - (481)
NET ASSETS 107,273 106,601
FUNDS 42
Unrestricted funds 107,273 106,601
TOTAL FUNDS 107,273 106,601
**----- End of picture text -----**
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. Thesnnnnefefabelfinancigl statements29... andwere were signedapproved on itsby behalfthe by:Board of Trustees and authorised for issue on 4, J Léfgland - Trustee
The notes form part of these financial statements
Page 5
INSTITUTES
## PEMBROKESHIRE FEDERATION OF WOMEN'S
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023
## 1. ACCOUNTING POLICIES
Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## Expenditure
Liabilities are recognised as expenditure as soon as there Is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% oncost Improvements to property - 2% oncost Fixtures and fittings - 10% reducing balance
Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation The charity is exempt from corporation tax on its charitable activities,
## Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
Deposit account interest
**----- Start of picture text -----**
2023 2022
£ £
620 58
**----- End of picture text -----**
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continued...
## PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023
3; NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|||||2023|2022|
|---|---|---|---|---|---|
|||||a|E|
|Depreciation|-|owned|assets|1,413|1,419|
4, TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.
## Trustees' expenses
During the year the charity has paid mileage and other expenses to the 14 members who served on the Board of Trustees totalling £644 (2022 - £382).
## 5: SALARIES AND WAGES
|||2023|2022|
|---|---|---|---|
|||£|E|
||Gross salaries, national insurance and tax|7,129|6,825|
|||7,129|6,825|
|6.|COMPARATIVESFORTHESTATEMENTOFFINANCIALACTIVITIES|||
|||Unrestricted|
|---|---|---|
|||fund|
|||£|
|INCOME AND ENDOWMENTS FROM|||
|Incoming resources||59,117|
|Investment income||58|
|Total||59,175|
|EXPENDITURE ON|||
|Charitable activities|||
|Direct charitable expenditure||57,804|
|Governance costs||2,247|
|Total||60,051|
|NET INCOME/(EXPENDITURE)||(876)|
|RECONCILIATION OF FUNDS|||
|Total funds brought forward||107,477|
|TOTAL FUNDS CARRIED FORWARD||106,601|
||Page7|continued...|
## PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023
|7.|TANGIBLE FIXED ASSETS|||||
|---|---|---|---|---|---|
|||Freehold
property
£|Improvements
to
property
£|Fixtures
and
fittings
£|Totals
£|
||COST|||||
||At 1 August2022 and 31 July2023|52,701|43,760|15,015|111,476|
||DEPRECIATION|||||
||At 1 August2022
Charge foryear|20,308
675|11,193
679|14,428
59|45,929
1,413|
||At 31 July 2023|20,983|11,872|14,487|47,342|
||NET BOOK VALUE|||||
||At 31 July 2023|31,718|31,888|528|64,134|
||At 31 July 2022|32,393|32,567|587|65,547|
|8.|STOCKS|||||
|||||2023|2022|
||Stocks|||33
184|rs
441|
|9.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR|||||
|||||2023|2022|
|||||£|£|
||Trade debtors|||92|-|
|10.||CREDITORS:AMOUNTS FALLING DUEWITHINONEYEAR|||||
|||||2023|2022|
|||||£|E|
||Other creditors|||1,201|834|
|44.|CREDITORS:AMOUNTS FALLING DUEAFTERMORETHANONE||ONEYEAR|||
|||||2023|2022|
|||||£|£|
||Templeton WI|||-|481|
||||a||en...||
Page 8
continued...
## PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2023
## 12: MOVEMENT IN FUNDS
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|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|At|1.8.22|movementin|funds|31.7:23At|
|£|s|£|
|Unrestricted|funds|
|General|fund|106,601|672|107,273|
|TOTAL|FUNDS|106,601|672|107,273|
|Net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|E|
|Unrestricted|funds|
|General|fund|53,049|(52,377)|672|
|TOTAL FUNDS|53,049|(62,377)|672|
|Comparatives|for movement|in|funds|
|Net|
|At|1.8.21|movementin|funds|31.7.22At|
|£|£|£|
|Unrestricted|funds|
|General|fund|107,477|(876)|106,601|
|TOTAL|FUNDS|107,477|(876)|106,601|
|Comparative|net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|&|E|E|
|Unrestricted|funds|
|General|fund|59,175|(60,051)|(876)|
|TOTAL FUNDS|59,175|(60,051)|(876)|
|A|current|year|12|months|and|prior year|12|months|combined|position|is|as|follows:|
|Net|
|At|1.8.21|movementin|funds|31.7223At|
|£|£|2|
|Unrestricted|funds|
|General|fund|107,477|(204)|107,273|
|TOTAL FUNDS|107,477|(204)|107,273|
**----- End of picture text -----**
Page 9
continued...
## PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023
## 12. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|112,224|(112,428)|(204)|
|TOTAL FUNDS|112,224|(112,428)|(204)|
**----- End of picture text -----**
## 13. CONTINGENT LIABILITIES
There were no contingent liabilities as at 31 July 2023 (2022 - nil).
## 14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2023.
15. MEMBERS GUARANTEE
The company is limited by guarantee and in the event of the winding up of the company the liability of each member will not exceed £1.
16. INCORPORATION
The company is incorporated under the Companies Act 2006 and registered in England and Wales. It is also registered with the Charity Commission.
Page 10
PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|DETAILED|STATEMENT|OF|FINANCIAL|ACTIVITIES|
|FOR|THE|YEAR|ENDED|31|JULY|2023|
**----- End of picture text -----**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|2023|2022|
|£|z|
|INCOME AND|ENDOWMENTS|
|Incoming|resources|
|Incoming|resources|52,429|59,117|
|Investment|income|
|Deposit|account|interest|620|58|
|Total|incoming|resources|53,049|59,175|
|EXPENDITURE|
|Charitable|activities|
|Sundries|50,598|57,804|
|Support|costs|
|Management|
|Governance|costs|1,779|2,247|
|Total|resources|expended|52,377|60,051|
|Net income/(expenditure)|672|(876)|
**----- End of picture text -----**
This page does not form part of the statutory financial statements
Page 11
PEMBROKESHIRE FEDERATION OF WOMEN'S INSTITUTES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Incoming Resources Notes funds funds 2023 2022
t £ £ £
PFWI ACTIVITIES
Council Meetings 1,609 - 1,609 813
Fundraising 7,061 - 7,061 7,348
Independent Financial Examination Scheme 285 - 285 250
Events 4,727 - 1,727 1,052
COMMITTEES & MISC GROUPS
Home Crafts Committee 3,338 - 3,338 1,611
Sports & Leisure Committee 6,269 - 6,269 10,685
Community & Environment Committee 832 - 832 1,166
Membership Committee 1,165 - 1,165 694
Centenary - - - 6
NFWI
Competitions - - - 10
Conferences 3,677 - 3,677 9,262
Fundraising 869 - 869 961
ACWW INSTITUTES
Coins of Friendship 341 - 341 330
Subscriptions 21,926 - 21,926 21,374
Suspensions - - - 4,254
Insurance 651 - 651 809
PFWI MANAGEMENT & PREMISES
Office Resources 2,200 - 2,200 1,491
Investment Income 24 - 24 58
CHARITIES ACCOUNT INTEREST 596 - 596 -
MISC 976 - 976 1,271
Total Incoming Resources 53,544 - 53,544 60,445
Resources Expended
PFWI ACTIVITIES
Council Meetings 606 - 606 459
Fundraising 2,834 - 2,834 2,534
Independent Financial Examination Scheme 183 - 183 212
Board Expenses - General 544 - 544 358
Board Expenses - Courses & Conferences 100 - 100 24
Events 14 - 71 530
COMMITTEES & MISC GROUPS
Home Crafts Committee 1,962 - 1,962 1,329
Sports & Leisure Committee 4,106 - 4,106 9,781
Community & Environment Committee 363 - 363 306
Membership Committee 4,264 - 1,264 496
NFWI
Competitions - - - 30
Conferences 2,150 - 2,150 9,782
Fundraising 671 - 671 1,142
ACWW INSTITUTES
Coins of Friendship 319 - 319 729
Subscriptions 12,729 - 12,729 11,399
Insurance - - - 1,519
PFWI MANAGEMENT & PREMISES
IT & Publicity 519 - 519 144
WI House 8,613 . 8,613 3,715
Staffing 7,129 - 7,129 6,825
Governance 1,811 - 1,814 402
Office Resources 4,679 - 4,679 7,317
MISC 440 - 440 44
Governance Costs ___54,093~~ ~—~=«<51,093 59,074
Independent Examiner's Remuneration 366 - 366 828
Depreciation 1,413 - 1,413 1,419
4779 ~SS~«S«ST.—S~*«é AT
Total Resources Expended 52,872 - ~~~+52,872 61,321.
Net (Outgoing)/Incoming Resources 672 - 672 (876)
Total Funds Brought Forward 106,601 - 106,601 107,477
Total Funds Carried Forward ____NOT 107,273. = ~~—~—«*107,273 ~*106,601
**----- End of picture text -----**
Page 12
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