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← Leicestershire And Rutland Federation Of Women's Institutes

2025-08-31-accounts

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 2025

NUVO ACCOUNTANCY LIMITED

Rawdon House Rawdon Terrace Ashby de la Zouch Leicestershire LE65 2GN

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Financial Statements

Year ended 31 August 2025

Pages
Trustees' annual report (incorporating the director's report) 1 to 4
Independent examiner's report to the trustees 5
Statement of financial activities (including income and expenditure
account) 6
Statement of financial position 7 to 8
Notes to the financial statements 9 to 16

Page 1

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 August 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2025.

Reference and administrative details

Registered charity name

Leicestershire and Rutland Federation of Women's Institutes

Charity registration number 1016766 Company registration number 02769771 Principal office and registered W I House office 135 Loughborough Road Leicester LE4 5LQ

The trustees

Mrs G Wignall Mrs S Woollard Mrs J Kirk Mrs G Wooliscroft Mrs F M Hobbs Mrs B Blackburn (Retired 29 March 2025) Mrs R Caves Mrs R Heyes (Retired 9 February 2026) Mrs S Lobb (Retired 9 February 2026) Mrs S Kirk (Retired 29 March 2025) Mrs M Cutler Mrs M Eydman Company secretary Mrs F M Hobbs Independent examiner Daniel Johnson FCCA Rawdon House Rawdon Terrace Ashby de la Zouch 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) (continued)

Year ended 31 August 2025

Structure, governance and management

The Leicestershire & Rutland Federation of WIs (LRFWI) represents the WI movement in Leicestershire and Rutland. We have 109 WIs with almost 3,025 members. The LRFWI acts as a conduit between the National Federation and the local WIs.

The Board of Trustees has up to 10 members who are elected every three years by the membership. The elected Trustees may co-opt additional members up to one third of their number. In-house training is offered by the NFWI and is taken up on a regular basis. Subcommittees are appointed by the Board and run events and courses for the members. Each WI sends a delegate to the LRFWI Annual Meeting. The office staff carry out the day to day office work, following decisions made by the Board.

The LRFWI's constitution is set out in its Articles of Association.

Risk Management

The Trustees actively review the risks which LRFWI faces on a regular basis and ensure that controls are in place to provide assurance against fraud and error. The Trustees believe that sufficient and appropriate plans are in place to mitigate against risks so far identified. These plans and procedures are reviewed regularly and systematically and upgraded or amended in the light of current circumstances.

Objectives and activities

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

  1. To advance the education of women and girls for the public benefit in all areas, including:

political and social issues - on a local, national and international scale cultural subjects - such as music and drama

interest areas - including agriculture, crafts, home economics, science and health

  1. To promote sustainable development which meets the needs of future generations without compromising those of the present by:

educating people in the conservation of the environment and the responsible use of natural resources promoting sustainable growth economic growth

  1. To advance public health

  2. To advance public citizenship by promoting civic responsibility and volunteering

We want the WI to be an organisation of choice, inspiring and enriching the lives of women who wish to play an active role in their communities, widen their horizons and learn new skills. We want every woman in Leicestershire and Rutland to have the opportunity to join the WI and to put into practice the ideals for which we stand.

The Trustees confirm that they have referred to the guidance contained in the Charity's Commission general guidance on public benefit in determining the activities undertaken by the Charity.

Page 3

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 August 2025

Achievements and performance

This year has seen an upturn in activities, almost to pre-pandemic levels. Our programme of events for members has been well supported, with lunches, coach trips and workshops all proving popular.

Our Annual Meeting in March at Leicester Grammar School was very successful, with more members and delegates attending and a selection of stalls for them to browse. The Federation Holiday, this year to Harrogate, was enjoyed by more than one hundred members in January. In other events, we have continued to provide opportunities for members to meet and engage with each other and with the Federation, with fund raising as a secondary objective. We have introduced changes to our event booking processes, including optional online booking and payment.

WI House has been open throughout the year and is available for members to visit. We are grateful to those members and WIs who have helped with gardening and planting, and also for the generous donations we have received to provide new garden benches.

Membership numbers have remained at around 3,025, though again a number of WIs have closed in the year, mostly due to difficulties in recruiting officers. In addition to subscriptions received, other income was generated from the sale of quizzes and bulbs, from our Monthly Draw and from the NFWI Raffle.We also received money from NFWI Lottery.

Support to WIs has been provided through our small Adviser team, particularly on suspensions, and received inquiries for opening new WIs. Officer Training has been provided and has been well-received by those attending. WIs have resumed a normal programme with regular face to face meetings, parties and outings.

Once again, Board and Committee members contributed many hours of voluntary work to support the WIs and our members and our thanks go to them.We have welcomed a new Federation Secretary and Office Manager/Accounts during the year and our thanks go to our staff members for their hard work throughout the year.

We have kept in touch with members through County News, which is now published online and in paper format, through our website and our Facebook page. We have shared stories from the WIs of the many and varied activities and events they have organised for their members.

The Trustees are responsible for the upkeep of our headquarters, WI House and all essential maintenance has been carried out.

Page 4

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 August 2025

Financial review

All money received will be used to meet the charitable aims of the organisation, bearing in mind the trustees' responsibility to maintain the financial stability of the organisation and safeguard the assets. We aim to maintain a sufficient level of reserves to ensure continuity of LRFWI's activities.

Our main sources of funding are membership subscriptions and fundraising.

The accounts show an overall decrease in funds for the year of £35,473 (2024 increase £8,645) before investment profits. Total movement of funds including investment profits show a decrease of £34,272 (2024 increase £16,137).

The Trustees decided to use a portion of the reserves accumulated over recent years to offer all WIs in the Federation the opportunity to apply for a £50 grant. The aim was to hold an event that would encourage new members - particularly younger women - to join, which in turn, help to secure the future of our WIs.

Due to house maintenance being delayed during and after Covid, significant work was required to meet updated fire safety legislation.

With only two members of staff, we also purchased a laptop to enable flexible home working and to support online meetings with NFWI, which now provides face-to-face meetings every third year. This investment allows us to stream NFWI meetings and participate in voting on resolutions remotely.

The use of reserves, along with recent constitutional changes, will help ensure the Federation remains sustainable for the future.

Plans for future periods

After a considerable reduction in number of WIs and continued lower membership numbers, we will continue to promote the WI and the benefits of membership, and support our WIs and their officers. We will tailor Federation events to the needs of our members and seek to provide a variety of group sizes and activities both indoors and out.We are actively exploring changes to our event booking processes , including online booking and payment for those who wish to do so. With new members on the sub committees we are hoping for new ideas for future events.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 25 February 2026 and signed on behalf of the board of trustees by:

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F4460000-0BA9-269C-B42E-08DE7AD407C4
F4460000-0BA9-269C-B40A-08DE7AD407C4
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Mrs G Wignall Trustee

Mrs F M Hobbs Charity Secretary

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 2025

I report to the trustees on my examination of the financial statements of Leicestershire and Rutland Federation of Women's Institutes ('the charity') for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I 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 charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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 financial statements 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).

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 to enable a proper understanding of the accounts to be reached.

Daniel Johnson FCCA Independent Examiner

Rawdon House Rawdon Terrace Ashby de la Zouch Leicestershire LE65 2GN

3 March 2026

Page 6

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 August 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 32,452 – 32,452 51,876
Charitable activities 6 65,166 – 65,166 71,227
Other trading activities 7 4,536 – 4,536 3,241
Investment income 8 2,611 – 2,611 2,060
Other income 9 2,441 – 2,441 5,553
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 107,206 – 107,206 133,957
৶৶৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on raising funds:
Costs of other trading activities 10 – – – 1,912
Expenditure on charitable activities 11 142,679 – 142,679 123,400
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure 142,679 – 142,679 125,312
৶৶৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net (expenditure)/income (35,473) – (35,473) 8,645
৶৶৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Other recognised gains and losses
Other gains/(losses) 1,201 – 1,201 7,492
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net movement in funds (34,272) – (34,272) 16,137
Reconciliation of funds
Total funds brought forward 299,336 12,153 311,489 295,352
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total funds carried forward 265,064 12,153 277,217 311,489
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 16 form part of these financial statements.

Page 7

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Statement of Financial Position

31 August 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible fixed assets 16 10,242 10,494
Investments 17 144,645 141,817
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
154,887 152,311
Current assets
Debtors 18 5,975 1,569
Cash at bank and in hand 129,609 171,090
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
135,584 172,659
Creditors: amounts falling due within
one year 19 13,254 13,481
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net current assets 122,330 159,178
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities 277,217 311,489
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net assets 277,217 311,489
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Funds of the charity
Restricted funds 12,153 12,153
Unrestricted funds 265,064 299,336
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total charity funds 21 277,217 311,489
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

For the year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The statement of financial position continues on the following page.

The notes on pages 9 to 16 form part of these financial statements.

Page 8

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of trustees and authorised for issue on 25 February 2026, and are signed on behalf of the board by:

F4460000-0BA9-269C-B430-08DE7AD407C4

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Mrs G Wignall Trustee

Mrs 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 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is W I House, 135 Loughborough Road, Leicester, LE4 5LQ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms 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 (continued)

Year ended 31 August 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

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 an a basis consistent with the use of resources.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings - 25% straight line Equipment - 25% straight line

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Page 11

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

3. Accounting policies (continued)

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Limited by guarantee

The Federation is a company limited by guarantee and not having a share capital.

5. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Donations 426 426 689 689
Subscriptions
Membership Fees 32,026 32,026 51,187 51,187
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
32,452 32,452 51,876 51,876
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
County Activites 52,828 52,828 52,558 52,558
Committee Activites 12,338 12,338 18,669 18,669
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
65,166 65,166 71,227 71,227
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶

Page 12

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

7. Other trading activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Shop income 2,654 2,654 1,315 1,315
Newsletter income 1,882 1,882 1,926 1,926
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
4,536 4,536 3,241 3,241
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
8. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Income from cash held in a UK investment
portfolio 2,611 2,611 2,060 2,060
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
9. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Other income 2,441 2,441 5,553 5,553
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
10. Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Costs of other trading activities - Shop
costs – – 1,912 1,912
৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
11. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
County Activities 51,916 51,916 47,995 47,995
Committee Activities 9,201 9,201 14,095 14,095
Support costs 81,562 81,562 61,310 61,310
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
142,679 142,679 123,400 123,400
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
12. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 252
৶৶৶৶		 252
৶৶৶৶

Page 13

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

13. Independent examination fees

2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 2,760 2,700
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 33,670 34,517
Employer contributions to pension plans 603 481
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
34,273
৶৶৶৶৶৶৶৶		 34,998
৶৶৶৶৶৶৶৶

The average head count of employees during the year was 2 (2024: 3). The average number of full-time equivalent employees during the year is analysed as follows:

2025 2024
No. No.
Number of staff 2 3
৶৶৶৶ ৶৶৶৶

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

15. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

16. Tangible fixed assets

Land and Fixtures and
buildings fittings Equipment Total
£ £ £ £
Cost
At 1 September 2024 and
31 August 2025 9,989 22,690 13,956 46,635
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Depreciation
At 1 September 2024 – 22,690 13,451 36,141
Charge for the year – – 252 252
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
At 31 August 2025 – 22,690 13,703 36,393
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Carrying amount
At 31 August 2025 9,989 – 253 10,242
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
At 31 August 2024 9,989 – 505 10,494
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶

Page 14

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

17. Investments

Cash or cash Other
equivalents investments Total
£ £ £
Cost or valuation
At 1 September 2024 35,846 105,971 141,817
Additions 661 966 1,627
Fair value movements – 1,201 1,201
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
At 31 August 2025 36,507 108,138 144,645
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Carrying amount
At 31 August 2025 36,507 108,138 144,645
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
At 31 August 2024 35,846 105,971 141,817
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

All investments shown above are held at valuation.

18. Debtors

2025 2024
£ £
Trade debtors 1,148 345
Prepayments and accrued income 1,227 1,224
Other debtors 3,600 –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
5,975 1,569
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 647 308
Accruals and deferred income 2,880 3,600
Social security and other taxes 429 316
Other creditors 9,298 9,257
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
13,254 13,481
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶

19. Creditors: amounts falling due within one year

20. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £603 (2024: £481).

Page 15

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

21. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
1 September Gains and At 31 August
2024 Income Expenditure losses 2025
£ £ £ £ £
General funds 274,336 107,206 (142,679) 1,201 240,064
Emergency Maintenance
Fund 15,000 – – – 15,000
Membership Development 10,000 – – – 10,000
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
299,336 107,206 (142,679) 1,201 265,064
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
At 1 September Gains and At 31 August
2023 Income Expenditure losses 2024
£ £ £ £ £
General funds 258,199 133,957 (125,312) 7,492 274,336
Emergency Maintenance
Fund 15,000 – – – 15,000
Membership Development 10,000 – – – 10,000
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
283,199 133,957 (125,312) 7,492 299,336
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Restricted funds
At
1 September Gains and At 31 August
2024 Income Expenditure losses 2025
£ £ £ £ £
Headquarters Building
Fund 9,989 – – – 9,989
Education and Travel Fund 2,164 – – – 2,164
ৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄৄ
12,153 – – – 12,153
৶৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶৶
At
1 September Gains and At 31 August
2023 Income Expenditure losses 2024
£ £ £ £ £
Headquarters Building
Fund 9,989 – – – 9,989
Education and Travel Fund 2,164 – – – 2,164
ৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄৄ
12,153 – – – 12,153
৶৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶৶

Page 16

Leicestershire and Rutland Federation of Women's Institutes

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

22. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets 253 9,989 10,242
Investments 144,645 – 144,645
Current assets 120,166 2,164 122,330
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net assets 265,064 12,153 277,217
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 505 9,989 10,494
Investments 141,817 – 141,817
Current assets 157,014 2,164 159,178
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net assets 299,336 12,153 311,489
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

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