COMPANY REGISTRATION NUMBER: 02769771 CHARITY REGISTRATION NUMBER: 1016766 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Unaudited Financial Statements 31 August 2024 JOHNSON MURKETT & HURST Chartered Accountants Rawdon House Rawdon Terrace Ashby de la Zouch Leicestershire LE65 2GN
Leicestershlre and Rutland Federation of Womell's Institutes Company Limited by Guarantee Financial Statements Year ended 31 August 2024 Pages Trustees, annual report (incorporating the directovs report) Ito4 Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position 7t08 Notes to the financial statements 9t016
Page I Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 August 2024 The Inislees, who are also ihe directors for the purpose5 of conipany law, pr¢sen( their report and the unaudited financial stateinenls of the cliarity for the year ended 31 August 2024. Reference and administrative details Registered charity name Leiceslershir¢ and Rutland Federaiion of Women's InstiCeS Charity registration number 1016766 Company registr2tion number 02769771 Principal office and registered office W l House 135 Lougliborough Road Leicesler LE4 5LQ The trustees Mrs G Wignall Mrs S Woollard Mrs J Kirk Mrs L Martin Mrs M Geary Mrs G Wooliscroft Mrs F M Hobbs Mrs B Blackburn Mrs R Caves Mrs R Heyes Mrs S Lobb Mrs S Kirk Mrs M Cutler Mrs M Eydman (Retired July 2024) (Retired July 2024) (Appointed July 2024) (Appointed July 2024) Company secretary Mrs F M Hobbs Independent examiner Mr A W Stanl FCA Rawdon House Rawdon Terrace Ashby de la Zoiich Leicestershire LE65 2GN
Page 2 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (coniiniied) Year ended 31 August 2024 Structure? governance and management The Leicestershire & Rutland FederatioTh of WLS (LRFWI) represents the WI moveinent in Leicestersliire and Riiiland. We Iiave 109 Wls with almost 3,400 members. The LRSWI acts as a conduit between tlie Nalional Federation and lh¢ local WIS. The Board of Tnistees has up to 15 members who are elected every two years by ili¢ nieii)bership. Tlie elected Triislees Inay co-opt additional members up to One third of their niimber. In-house training is offered by tli¢ NFWI and is taken up on a regular basis. Subcommittees are appoinied by the Board and run events and courses for tlie nienibers. Each Wl sends a delegate 10 the LRFWI Annual Meeting. Tlie office staff carry OLII tlie day to day office work, following decisions inade by the Board. Th¢ LRFWI'S constitution is set out in its Articles of AociatIOn. Risk Management Tlie Trustees actively review tlie risks wEiich LRFWI faces on a regular basis and ensiire tlial controls are in place to provide assurance against fraud and error. The Trustees believe tliai sufficient and appropriate plans cil'e in place to mitigaie against risks so far identified. These plans and procedures are reviewed rcglilai'ly and sysleniatically aDd iipgraded or amended in ihe lighi of Current circumstances. Objectives and activities The main purposes of the Women's Institiite organisation are= l. To advance the education of women and girls for the piiblic benefil in all areas, including.. political and social issiies on a local, national and international scale cultural siibjects - sucli as ii)LlSIC and drama interest areas - including agricultyre. crafts, home economics, science and Iiealih 2. To promote sustainable development which meets the needs of future generations without coinproinising tliose of Ilie present by.. ediicaling people in the conseryalion of tlie environnient and Il)e responsible use of ncittircil r¢soiirces pronioling sustainable growtli econoniic groMII 3. To advance public health 4. To advance public citizenship by promottng civic responsibiliry and volunteering We want the Wl to b¢ an organisalion of choice, inspiring and enriching the lives of woinen wlio wisli to play an active role in tlieir coin]nunities, widen their horizons and learn new skills. We want every wonian in Leicestershire 2nd Riitland to have tlie oppominity to join tlie WI and to pul into practice tlie ideals for wliicli we stand. The Trustees confEmi that they have referred io the guidance contained in the Charity's Coinniission general guidance on piiblic benefit in determining the aclivilies undertaken by the Cliarity.
Page 3 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) {¢ofviiniiedJ Year ended 31 August 2024 Achievements and performance Tliis year has seen an uptyrn in a¢tivili¢s. almost lo pre-pandemic l¢v¢ls. Our prograiDme of events for nienibers has been well supported, with lunch¢s, coach trips and workshops all proving popular. Olir Anniial Meeting in March al Leicester Grammar School was very successful, witli more meinbers and delegates attending and a selection of sthlls for ihem lo browse. The Federation Holiday. tliis year to Harrogate, was enjoyed by more than one hundr¢d tnembers in Janiiary. In otlier events, we liave continued 10 pi'ovide opportiinilies for m¢mb¢rs io ineei and engage with each other and witli tlie Federation, witli fund raising as 1( secondary objective. We Iiave introduc¢d changes to our event booking processes. including optional online booking and payment. Wl House lias beeT) open throughout the year and is available for nienibers to visit. We are grat¢ftil to those members and Wls who have helped with gardening and planting. and also for tlie generous donations we li<lve received to provide new garden benches. Menjbersliip numbers have remained at around 3,400. though again a nuniber of Wls l)ave closed in tli¢ year, mostly due lo difficiilties in recniiting officers. In addition lo siibscriptions r¢¢eiv¢d, otl)er inc0111e was generated froni the sale of quizzes and bulbs. from our Monthly Draw. Ihe NFWI Raffle and Ilie new NFWI Lollery. Siipport to Wls lias been provided tl7roiigh our small Adviser teaiii, particularly on suspensions, Iliroiigli Officer Training and has been well-received by those attending. Wls l)ave resiiiiied a norn1 progranJiie will) reglilar face to face meetings, parties and outings. New thi5 year was 'Have your say meetings, lield aroiind Il)e Coiinly. Once again, Board and Conimittee ni¢mbers contributed many hours of voluntary work to supporr the W Is and our Inembers and oiir thanks go to them. Tlie Office Assislanl we welcoiiied last year l)as now taken on tlie Finance role. Our continiied thanks go to all staff menibeTS for tlieir liard work throughout tlie year. We liave kept in ioucli with Members Ilirough County News. which is now publislied online and in paper fonnat. tliroiigli our website and our Facebook page. We liave shared siories froin tlie Wls of the niany and varied activities and evellls they Iiave orgaoised for tlieir members. Tlie Tnistees are responsible for tlie upkeep of our headquarters. Wl House and all essential maintersance lias b¢¢n carried out. Financial revie All money received will be iised io meet the charitable ainis of the organisation, bearing in niind tlie trustees, responsibility to tnainlain the financial sTabilÈty of the organisation and safeguard tlie assets. We aim to niainr<iin a siifficient level of reserves to ensure conlinuity of LRFWI'S activities. Our main sources of funding are m¢mb¢rship subscriptions and fundraising. Tlie accoiints show an overall increase in funds for the year of £8,645 {2023 £3,381) before investient profils. Total movement of funds including investnient profits show hn increase of £16.137 {2023 £613). Plans for future periods After a Considerable reduction in number of Wls and continued lower iiieii)bership numbers. we will Continue to proniote the Wl and the benefits of membership. and support our Wls and their officers. We will tailor Federation evenls to the needs of our inembers and seek lo provide a variety of group sizes and activities botli indoors and out. To continu¢ Officer training in the House. for Officers to nieet wilh oilier Officers.
Page 4 Leicestershlre and Rutland Federation of Women's Institutes Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (¢ofilinued) Year ended 31 August 2024 Small company provisions This report has been prepared in accordance with the provisions applicable lo companies entirled lo tlie siiiall companies exeinption. The trustees, annual report was approved on 26 February 2025 and signed on behalf of the board of Iriistees by.. Mrs G Wignall Trustee MTS F M Hobbs Charity Secretary f .rt_LJ
Page 5 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Independent Examiner's Report to the Trustees of Leicestershire and Rutland Federation of Women's Institutes Year ended 31 August 2024 I report lo the trustees on my examination of the financial statenienls of Leicestershire and Ruiland Federation of Women's Insiittiles ('Ilie charity,) for th¢ year ended 31 August ?024. Responsibilities and basis of report As tlie Inistees of the company {aDd also its direcioTS for the purposes of coiiipany law) yoii are responsible for tlie preparation of the financial sta*ments in accordance willi the requiretnents of the Companies Aci 2006 ('tlie 2006 Act,). Having satisfied ii)yself that tlie accounts of the coinpany are not required to be audited under Part 16 of tlie 2006 Act and are eligible for independent exaniination, I report in respect of my exainination of tlie cliarity's accoiinls as carried out under section 145 of ilie Cliarities Act 2011 ('Ilie 2011 Act,). In carrying out Iny exan)iiiation I liave followed Ilie Directions given by th¢ Charity Conwiission under seclion 145(5)(bl of tli¢ 2011 A¢1. Independent examiner's statement have conipleted niy examination. I confirni that no matleis have come to ]Y attention in connection willi Ilie examin&tion giving me cause lo believe.. accounting records were not kept in respect of the cliarity as required by section 386 of tlie 2006 Act: or the financial stalements do not accord with those records. or the financial statements do not comply with tlie accounting requirevnents of section 396 of tl)e 2006 Act other than any reqiiirenienl Iliai Ihe accounts give a 'true and fair, view whicli is not a nialter considered as parl of an independent examination. or the financial siatements have not been prepared in accordance witli tlie nietliods and principles of tlie Statement of Recommended Practice for accounting and reporting by charities applicable to ¢112rities preparing their accounts in a¢¢ordance with tlie Financial Reporting Standard applicable in Ilie U K and Republic of Ireland (FRS 102). I have no concerns and have coine across no oilier niatters in connection witli tlie examin21ion 10 whicli atleniion sl)ould be drawn in this report in order lo enable a proper understanding of ilie accounts lo be reaclied. Mr A W Siani FCA Independeni Examiner Rawdon Hoiise Rawdon Terrace Ashby de la Zouch Lei¢¢stershire LE65 2GN
Page 6 Leieestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 August 2024 2024 Restricted nds 2023 Unrestricted nds Total funds Toial ndS Note Income and endoivments Donations and legacies Cliaritable activities Otlier trading activities Investment incom¢ Otl,,er incoine 51,876 71.227 3.241 2.060 5.553 51,876 71,227 3,241 2,060 5,553 44,022 56,043 5,003 283 Total income 133,957 133,957 106.631 Expenditure Expenditure on raising fiinds-. Costs of oil)er trading activities Expenditiire on charitable activities io li .912 123,400 1,912 123,400 1,454 101,796 Total expenditure 125,3l2 125,312 103,250 Net income 8,645 8,645 3.381 Other recognised gain$ and losses Otlier gains/{losses) Net movement in funds 7.492 7,492 12,7681 16.137 16,137 613 Reconciliation of funds Total fijnds broiighi forward Total funds Carried fonvard 283,199 12.153 295,352 294,739 299.336 12,153 311,489 295,352 Tli¢ statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on p4ges 9 to 16 form part of these fiDancial $tatement5.
Page 7 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Statement of Financial Position 31 August 2024 2024 2023 Note Fixed assets Tangible fixed assets Investments 16 17 10,494 141,817 10.746 132,25) 152,311 142.999 Current assets Stocks Debtors Cash at bank and in hand 568 4,170 168,366 18 1,569 171,090 172,659 173,104 Creditors: amounts falling due witbin one year 19 13,481 20,751 Net current assets IS9,178 152,353 Total assets less current liabilities 311,489 29i,352 Net assets 311,489 295.352 Funds of the charity Restricted fiinds Unrestri¢ied funds 12,153 299,336 12.153 283,199 Total charity funds 21 311,489 295,352 For Ilie year ending 31 Aiigiist 2024 the charity was entitled io exetnption from audit under section 477 of tlie Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not requiTed the company lo obtsin an audit of its financial statements for tl)e year in question in accordance with section 476. Tlie directors acknowledge their responsibilities for complying witli the reqiiirenients of Ilie Act will) respect to accoiinting records and the preparation of financial statements. Tliese financial slatements have been prepared in accordance with the provisions applicable to coiiipanies siibjeci to the sniall companies, regime. The statement of financial position continues on the following page. The notes on pages 9 to 16 foTm part of these financial 5t#iements.
Page 8 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Statement of Fin2ncial Position (conlintstd) 31 August 2024 These financial statemenis were approved by th¢ board of trustees and authorised for issue on 26 Febniary 2025, and are signed on behalf of the board by.. Mr5 G Wignall Tnistee Mr5 F M Hobbs Trustee The notes on pAges 9 to 16 form part of these financial statements.
Page 9 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Notes to the Financial Statements Year ended 31 August 2024 General information Tl)e charity is a public benefit entity and a private company limiied by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered offLce is W l Hoiise. 135 Lougl)borough Road. Leic¢5ter. LE4 5LQ. Statement of eompliance These financial statements have been prepared in compliance with FRS 102, 'Tlie Financial Reporring Standard applicable in the UK and the Republic of Ireland,, Ili¢ Siateiiient of RecoiDniended Practice applicable to chaiilies preparing their accounls in accordance with the Financial Reporting Sr211dard applicable in the UK and Republic of Ireland (FRS 102) (Cliarities SORP (FRS 102)) and tlie Coinpanies Act 2006. Accounting policies Basis of preparation The financial staleTnents have been prepared on the hÉslorical cost basis. as inodified by tlie revaliiation of certain financial assets and liabilities and investii)ent properti¢s iii¢asured at fair value IliroLigli iiicoime oi. expendiliire. Tlie financial statements are prepared in sterling, which is the functional currency of tlie ¢nlily. Going concern There are no material uncertainties about tlie cl)aritYs ability to continue. Judgements and key Sources of estimation uneertainty The preparation of the financial statem¢nts requires manageinenl to make judgements. estiiiiates and assumptions that affect the amounts reporied. These esliinates and judgements are continually reviewed and are based on experience and otlier factors, including expeclalions of future events that are believed to b¢ reasonable under Ihe circunisiances. Fund accounting Unrestricted ndS are available for use at the discretion of tlie truslees to furiher any of tlie cliarity's piirposes. Designated funds are unrestricted funds earmarked by the trustees for particular fiiture pi'oject or commitment. Restricted ftinds are subjected to restrictions on their expenditure declared by the donor or Ilii-oiigli tlie ternis of an appeal. and fall into one of two sub-classes= restricted income funds or endowment funds.
Page 10 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Notes to the Financial Statements (coNiiniiedJ Year ended 31 August 2024 Accounting policies (cnnlihiied) Incoming resources All incoming resources are included in the statenient of financial actlVTties when entitleimeni has passed to (l)e cliarity. it is probable that Ilie economic benefits associated willi tlie transaction will flow to tlie cliarily and the amount can be reliably m¢asiir¢d. The following specific policies are applied to parlicul<qr categories of income- income froin donations or grants is recognised when Iliere is evidence of entitlenieiit to die gift, receipt is probable and its amount can be measured reliably. legacy in¢oine is recognised when receipt is probable and entitlement is establislied. income from doT]&ied goods is measiired at Ihe fair value of t]ie goods unless tliis is impractical to measure reliably, in wliicli ease the value is derived froim tlie cost to the donor or Ilie esliinated I'esale value. DoE)ated faciliiies and services are recognised in Ilie accounts wlien received if tbe valiie can be reliably nieasiired. No ainounis are included for the conlribiition of general voliinleers. incoine froin conliacts for the siipply of services is recognised willi tlie delivery of Ilie coiiii'acled service. Tliis is classified as ui)reslricted fiinds unless Iliere is a contracliial reqiiireineiit foi. it to bc spent on a pariicular purpose and relurned if unspenl. in wliicli case il may be regarded as restricted. Resources expended Expendilure is accounted for on an accruals basis and has been classified undeT lieadings tliat aggregaie all cost related to Ilie category. Where costs cannot be directly atlribiited to particular headings tliey112ve been allocaied 10 activities an a basis consisienl with tlie use of resoiirces. Tangible assets Tangible assets are initially recorded at cost. and subsequently stated at cost less aiiy acciiimiilaled depreeiation and iii)pairment losses. Depreeiation Depreciation is caleiilated so as lo write off the cost or valu2tion of kn asset, less its residual valiie, over Ilie iiseftil econoiiiic life of that asset as follows: Fixtures & Fittings Equipment 25 % straight line 25 /0 straight line Investments Unlisted equity investments are iniiially recorded ai cost, and subsequently iiieasured at fair value. I f fair value cannot be reliably tneasured. assets are measured at cost less impairment. Listed investments are measured al fair value with changes in fair value being recognised in ineoine or expenditure.
Page 11 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Notes to the Financial Statements (conlinutd) Year ended 31 August 2024 Accounting policies (coniiniied) Impairment of fixed assets A review for indicators of impairn]ent is carried out at each reporting dale, with the recoverable aiiiount being estiinaled where sucli indicators ¢xisi. Where tlie carrying valiie exceeds tlie recoverable ainoiinl, tlie asset is iinpaired accordingly. Prior impairmenis are also reviewed for possible reversal at eacli I'eporting date. Stocks Stocks are nieasiired al Ilie lower of cost and esliiiialed selling price less costs to COiTJplete and sell. Cost incliides all costs of piirchase, cosis of conversion and ot]ier costs incurred in bringing tlie stock to its present location and condition. Financial instruments A financial asset or a financial liability is recognised only when tlie entity beconies a party to Ilie contractual provisions of the instruinenl. Basic financial instrunients are iiiiiially recognised al Ilie Éil)IOLint receivable or payable including any relaied transaction cosis, iinless the arrangenient conslittiles a fiiiancing transaction. where it Is recognised at the present value of the tUre paynients discounled at a Imarkel rate of interest for a similar debt instrlimenl. cllent assets and current liabili(ies are subsequently IT)easured al Ilie cash or other consideration expecied to be paid or received and noi discounted. Debt insiniiiienls are siibsequenily measured at aniortised cost. Deflned contribution plans Conlributions to delined contribution plans are recognised as an expense in Ilie period in whieli Ilie i'elated service is provided. Prepaid conlribuiions are recognised as an asset to the extent tliat Il)e prepayiiient will lead to a reduction in tilre payments or a casli refund. Limited by guarantee The Federation is a conipany limited by guarantee and not having a shar¢ capital. Donations and legacies Unrestricted Total Funds Funds 2024 Unrestricted FLinds Total Funds 2023 Donations Donations 689 689 1,414 1,414 Subscriptions M¢nibership Fees 51,187 51.187 42,608 42.608 51,876 51,876 44,022 44,022
Page 12 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Notes to the Financial Statements (coiirinuedj Year ended 31 August 2024 Charitable activities Unrestricted Tot21 Funds Funds 2024 Unrestricted Fiinds Total Funds 2023 County Aclivites Conimittee Activiles 52,558 18.669 52,5S8 18,669 42,730 13,313 42.730 13.313 71.227 71,227 56,043 56,043 Other trading activities Unrestricted Total Funds Funds 2024 Unrestricted Funds Total Funds 2023 Sliop income Newsletter income 1.315 1,926 1,315 1,926 1,501 3.502 1,501 3,502 3,241 3,241 5,003 5,003 Investment income Unresiricied Total Funds Funds 2024 Unrestricted Tot<l1 Fiinds FLinds 2023 Incoine from cash held in a UK invesiment portfolio 2.060 2,060 1.280 Other income Unrestrict¢d Total Funds Funds 2024 Unrestricted Funds Total FuT)ds 2023 Oilier income 5.553 5,553 283 283 l O. Costs of other trading a¢tivitÉes Unrestricted Total Funds Funds 2024 u¢strICted FldS Total Fuiids 2023 Costs of other trading activities - Sliop costs 1.912 1,912 1.454 1,454
Page 13 Leicestershire and Rutjand Federation of Women's Institutes Company Limited by Guarantee Notes to the Financial Statements fconiinuedj Year ended 31 August 2024 I l. Expenditure on charitable activities by fund type Unrestricted Total Funds Funds 2024 Unrestricted Funds Total Fiiiids 2023 County Activities Con)mitlee Activities Siipporl costs 47.995 14,09) 61.310 47,995 14,095 61,310 38,296 10,266 53,234 38,296 10,266 53,234 123.400 123,400 101,796 101,796 12. Net income Net income is staled after cli2rgingl(ciediting)= 2024 2023 Depreciation of tangible fixed assets 252 252 13. Independent examination fees 2024 2023 Fe¢s payable to the independeni exaiiiiner for-. Independent exainination of the fmanciill staiemenls 2,700 2,520 14. Staff costs The total siaff costs and employee benefits for Ihe reporting period are analysed as follows.. 2024 2023 Wages and salaries Einployer contributions lo pension plans 34,517 481 25.511 309 34,998 25,820 Tlie average head count of employees during the year was 3 {2023: 3). The average nuinber of fLIII-liii)e equivalent employees diiring the year is analys¢d as follows.. 2024 2023 Nun7ber of staff No employee recetved einployee b¢nefils of more than £60.000 during the year (2023.. Nil). l5. Trustee remuneration and expenses No remuneration or other benefits from employment witli tlie charity or a related entity were received by the Iruslees.
Page 14 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 August 2024 16. Tangible fixed assets Land and Fixtures and biiildings fittings Equipinent Total Cost At I Septetnber 2023 2nd 31 August 2024 Depreciation Ai I September 2023 Charge for the year At 31 August 2024 Carrying amount At 31 August 2024 At 31 Aiigusi 2023 9,989 22,690 13,956 46,635 22,690 13,199 252 35,889 252 22.690 13.451 36,141 9,989 505 10,494 9.989 757 10.746 17. Investments Cash or casli equivalents Otlier inv¢stni¢nts Total Cost or valuatioj) Ai I Seplember 2023 Additions Fair valLie moveinenls 35,107 739 97,146 1,334 7,491 132,253 2,073 7,491 At 31 August 2024 Carrying amount At 31 August 2024 At 31 August 2023 35,846 105,971 141,817 35.846 105,971 141,817 35.107 97.146 132?53 All investinents shown above are held at valuation. 18. Debtors 2024 Trade debtors Prepaynienis and accrued income Other debiors 345 1,224 220 2.710 1,569 4,170
Page 15 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Notes to the Financial Statements leoiilinued) Year ended 31 August 2024 19. Creditors: amounts falling due within one year 2024 2023 Trade creditors Accriials and deferred income Social s¢¢urity and ollicr taxes Other creditors 308 3,600 316 9,257 478 2,710 186 17.377 13,481 20.751 20. Pensions and other post retireEnent benefits Defined contribution plans The ainount recognised in income or expenditure as an expens¢ iT] relation to defined conlribiilion plans was £481 {2023. £309). 21. Analysis of charitable funds Unrestricted funds At I Sepieimber ?023 Gains and At31 August losses 2024 Income Expenditure General funds Einerg¢ncy Maint¢nrAnce Flind Meinbership Developnient 258.199 133.957 {125,31?} 7,492 274,336 15.000 i 0.000 15,000 i 0,000 283.199 133,957 (125.312) 7.492 299,336 At I September 2022 Gains and At 31 Aiigiist losses 2023 Income Expenditiwe General funds Emergency Maintenance Flind Meinbership Development 257.586 106.63 I (103.250) (2.768) 258,199 15.000 10,000 15,000 i 0.000 282,586 106.631 (103.250) {2,768) 283.199
Page 16 Leicestershire and Rutland Federation of Women's Institutes Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 August 2024 21. Analysis of charitable funds (coniifviitd) Restricted funds At I September 2023 Gains and At 31 August losses 2024 Inconie Expenditure Headqiiarters Building Fiind Ediieation and Travel Fund 9.989 2.164 9,989 2,164 12.153 12,153 At I Septeinber 2022 Gain5 and Ai 31 All1st losses Incom¢ Expenditure Headquarters Building Flind Ediicalion and Travel Fund 9.989 2.164 9.989 2.164 12.153 12.153 22. Analysis of net Assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assers Inveslnienls Ciirrenl assets 505 141.817 157.Ol4 9,989 10,494 141,817 159,178 2,164 Net as$et5 299,336 12,153 311,489 Unrestricted Fiinds Restricted Fiinds Toral Fiinds 2023 Tangible fixed assets Investments Current assets 757 13? 253 150,189 9.989 10.746 132.?53 152,353 2,164 Net assets 283,199 12.153 295,35?