2025-03-31-accounts - The West Sussex County Federation Of Women's Institutes

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theWI | West Sussex INSPIRING WOMEN Annual Report 1st April 2024 to 31st March 2025

FEDERATION CHAIR’S REPORT

We commenced this financial year by welcoming the builders into Queen Street and as their work progressed, we realised what a fantastic space they were creating for us. In October we were honoured to have descendants of Lady Denman to open and help us celebrate the new West Sussex Federation HQ: Denman House in Horsham. Other guests were Jeryl Stone and Melissa Green, respectively the National WI Chair and National WI Chief Executive. It was also wonderful to have the current President and Secretary of our oldest WI, Singleton and East Dean with us. Many WIs have been for a visit, something we welcome, and many more members are now using the space for coffee mornings, workshops and meetings.

In May we filled two coaches with members to go to the last in-person National Annual Meeting for 3 years at the Albert Hall. What an amazing day; excellent speakers delivering thought-provoking messages rounded off with Jerusalem; spine tingling!

In July we welcomed Charlotte Barker as our newly appointed Federation Secretary to work alongside Karen James, the federation bookkeeper; what a team they make!

Throughout the year we have helped other women’s organisations in West Sussex, first by helping raise awareness of My Sister’s House with bunting and post box toppers prior to them benefiting from the proceeds of the Magnolia Cup at the Goodwood Races. The £200,000 they received will be a lifeline for their work with women. This year we also held our first vigils in Horsham, Chichester and Hassocks as part of our commitment to raise awareness to end violence against women and girls. The federation and many WIs have supported Safe in Sussex during the year and especially during December. Denman House was decorated with orange flowers for the 16 days of activism against gender-based violence.

Sadly, we have seen some WIs go into suspension, but conversely, we have also welcomed new members and opened three new WIs. Most members from suspended WIs have found a new home in an alternative WI.

The Events Team continued to put on splendid occasions including our first literary lunch for years; excellent walks at our two “WI” woods at Slindon and Bramber Beeches, where we installed a new entrance gate and bench, made by members with the Help of In Her Hands, a not-for-profit organisation in Steyning who aim to help women learn carpentry skills.

We enjoyed our regular summer quizzes, a wonderful array of crafts at the South of England Autumn Show, Carols in the setting of Boxgrove Priory, and not forgetting our Annual Meeting held at the Capitol Theatre in Horsham where we were educated about the NSPCC by Georgina, Duchess of Norfolk, enthralled by Libby Drew giving us information about rewilding on the Knepp Estate and thoroughly entertained by “Diddy” David Hamilton with his account of life as a DJ.

Once again West Sussex members pulled out all the stops during March by hanging up knicker bunting to highlight the subtle causes of Ovarian cancer, well done!

As a federation we now have a wonderful new building in which to meet, our finances are sound, and we have a new staff team which is making a tremendous impact and

providing help and assistance to all our WIs.

It just remains for me to thank the staff, Board Trustees, advisers and all the officers and members of the federation for helping to make this a very successful and memorable year.

Federation Chair, Erika Brichta

MEMBERSHIP

Membership figures for 2024/2025: 3587 showing a small drop of 41 from the previous year. Many members from the previous year’s suspensions were able to continue their membership in nearby WIs.

WI Suspensions 1[st] April 2024 – 31[st] March 2025:

Angmering Village, Bognor Regis Afternoon, Felpham Village, Fishbourne and Tangmere Swifts. WI Formations 1[st] April 2024 – 31[st] March 2025

East Grinstead Bluebelles (subsequently renamed East Grinstead Night Owls), Hapstead Jam Tarts and Rumboldswhyke.

BOARD OF TRUSTEES

The Board of Trustees met 10 times using Zoom and face-to-face meetings. Following the closure of our Federation Annual Meeting on 21[st] October 2024, the federation board of trustees were elected as follows: Erika Brichta, Bridget Kearns, Ros Williams, Yvonne Price, Karen James, Rosemary Hunter, Fiona O’Leary, Deb Ruse, Pam Tedder and Jane Hazell.

The following trustees were elected as Federation Officers for 2024/2025: Federation Chairman: Erika Brichta Federation Treasurer: Yvonne Price Federation Vice Chairmen: Bridget Kearns and Ros Williams

105th FEDERATION ANNUAL MEETING

The meeting was held in Horsham with Erika Brichta, Federation Chair, hosting the WSFWI 105th Annual Meeting which took place on Monday 21[st] October 2024, at the Capitol Theatre in Horsham.

Following a rousing rendition of Jerusalem, brilliantly accompanied on the piano by Ferring Downs member Sandra France, the business section of the meeting commenced with a special welcome to all and by introducing the Board of Trustees, Advisers, and invited guests. The Chair proposed the record of the last Federation Annual Meeting be taken as read. This was passed by the delegates. The Chair proposed the adoption of the standing orders; also passed by the delegates.

The Chair then proposed that the stewards, Charlotte Barker and Karen James, (federation staff), should act as tellers if needed. The delegates agreed the adoption of the Annual Report. Yvonne Price, Federation Treasurer presented the report for the financial year ending 31st March 2025. The adoption of the accounts was proposed and seconded. It was also proposed and agreed by the delegates that Jones Avens Ltd, Chartered Accountants, would remain as auditors for the year

2024/2025. Federation announcements and awards, including WIs celebrating special birthdays were celebrated. The 300 Club winners were announced. The West Sussex News Photography Competition winner for 2025/26, Hazel Bockh a member of Horsham Normandy WI, was congratulated for being the overall winner.

In her report Erika explained to members that the past year had been exceptionally busy, feeling like a whirlwind of activity. A significant portion of this time was dedicated to Denman House's refurbishment and keeping the federation running without a federation secretary. A highlight was the first face-to-face annual meeting, which had included an unexpected but thoroughly enjoyed dance performance on stage. A major undertaking had been the clearing of North Lodge (the federation's home since 1947) from April 2023 until 5[th] January 2024. This had involved open house days for selling costume wardrobe items, a garage sale, archiving WI memorabilia, and donating kitchen equipment to charities and schools. The bench from North Lodge was even moved to a local churchyard. The move was deemed the right decision due to the extensive work needed on the old building and the desire to find a more accessible location for all members. Sales days were held in November, January, and February at the new HQ in Horsham to find "good homes" for the remaining costume wardrobe items, ensuring nothing had gone into landfill. Despite the cold in the empty building, these events had provided valuable contacts. Throughout the year, various teams had been active: The Events Team had organised splendid events, including a fantastic display of crafts at the South of England Autumn Show. The Sport and Leisure Team had put on a variety of events. The Public Affairs Team had focused on raising awareness of resolutions and campaigns. In March, West Sussex members once again had participated in the "knicker bunting" initiative to raise awareness of ovarian cancer. The report concluded with heartfelt thanks to the fellow officers, federation trustees, adviser team, and staff members for their hard work and support of the federation and its members.

Dozens of WIs donated baskets to be sold. They looked fabulous, were very varied and colourful. The generosity, thought and creativity were very much appreciated.

We were delighted to feature three distinguished speakers who shared insights from their diverse fields.

Libby Drew , Director of the Knepp Wildland Foundation, captivated the audience with her presentation on the Knepp Rewilding Project . She discussed the transformative work being undertaken at the Knepp Estate in West Sussex, where traditional farming land has been allowed to return to a wilder state. Libby highlighted how this rewilding initiative has led to a remarkable comeback of biodiversity, including rare species, and how the lessons learned at Knepp are being used to inspire and inform nature recovery efforts across Sussex and beyond, particularly through projects like "Weald to Waves." Her talk underscored the potential for nature to bounce back when given the opportunity, offering a message of hope for environmental restoration.

Georgina, Duchess of Norfolk , spoke passionately about her extensive work with the NSPCC (National Society for the Prevention of Cruelty to Children) . As a patron of the NSPCC South and Mid Sussex branch, the Duchess shared her commitment to safeguarding children and preventing child abuse. Her involvement extends to various charitable endeavours, and her address shed light on the vital services the NSPCC provides, the challenges they face, and the importance of community support in protecting vulnerable children. Her dedication to this crucial cause resonated with

the audience, emphasising the impact of charitable work on societal well-being and resulted in a staggering collection for the NSPCC of £550.

Veteran broadcaster David Hamilton, affectionately known as "Diddy David Hamilton," took attendees on a nostalgic journey through his illustrious career in broadcasting. Spanning over six decades, Hamilton's career has seen him host thousands of radio and television shows, from his early days on British Forces Network to BBC Radio 1, Radio 2, and ITV, and more recently, Boom Radio. He shared anecdotes and insights from his time interviewing music legends like The Beatles and hosting iconic shows such as "Top of the Pops." His talk offered a fascinating glimpse into the evolution of radio and television, filled with personal stories, humour, and reflections on the enduring power of connection through the airwaves.

To conclude a thoroughly engaging day, the raffle was drawn, with delighted members winning some truly fabulous prizes. The proceedings then drew to a fitting close as Sandra France expertly led everyone in a rousing rendition of the National Anthem , bringing the day to a memorable end.

Federation Secretary, Charlotte Barker

- TEAM REPORTS FOR THE YEAR 1 APRIL 2024 31 MARCH 2025

EVENTS TEAM

What a fantastic year it has been for the Events team! We have successfully orchestrated some truly memorable occasions.

The Literary Lunch at Barnham was blessed with glorious weather, allowing us to enjoy Pimms on the terrace in the sunshine before indulging in a delightful meal, and listening to author Lesley Thomson. Our ever-popular Annual Quiz nights brought much joy, laughter, and delicious refreshments to all venues. A big thank you to all the members who contributed their wonderful creations to the South of England Show. Our exceptional display of creativity and crafting generated significant interest among visitors and truly showcased the spirit of the WI. Carols at Boxgrove Priory in December was a heartwarming and well-attended event, starting the festive season for us all. International Women's Day was a resounding success, featuring three inspirational speakers and the presentation of well-deserved awards to WI members for their invaluable contributions both within and beyond our organisation.

Looking ahead to next year, we are now in the planning stages and warmly invite any members interested in joining our enthusiastic team or sharing their innovative event ideas to get in touch. Finally, heartfelt thanks go to the entire Events team – Erika Brichta, Yvonne Price, Bridget Kearnes, Rosemary Hunter, Karen James, Jan Marsden, Fiona O’Leary and Deb Ruse – for their dedication and hard work throughout the year.

Chair: Ros Williams

MEMBERSHIP & TRAINING TEAM

The Membership & Training team continues to work alongside the trustees to stay in touch and support all our WIs. The updated online WI training has now been completed by several members of the team, including trustees and adviser helpers but the team numbers have not increased. WIs experienced problems with the high

street banks, with many community or club accounts closing and WIs forced to pay bank charges. NFWI were aware and work has been ongoing to help and support them.

The WIs were reallocated Advisers following new Adviser appointments, and when any new WIs were formed. Yvonne Bee and Marita Watteau still support the team but have stepped back from having a large group of WIs, and Erika Brichta has joined us allowing the reallocation to even out the workload. We have worked with WIs and committees with their Annual Meetings and on many other occasions. Sue Carter made the decision to retire as an Adviser after her sabbatical, and we wish her well for the future.

NFWI continues to offer Advisers ad-hoc online meeting opportunities to share best practice and concerns, and to network with Advisers in other federations. Janet Melvin stepped back from the Federation MCS role, and Yvonne Bee has taken over with Fiona O’Leary as a deputy.

Yvonne Price continued as M&T Team Leader, and the team endeavours to recruit members to attend the meetings to see what we do and hopefully complete online training. Our meetings have returned predominantly face-to-face at our new Federation Office and have been fully supported by our new Federation secretary, Charlotte Barker, who as a WI President has contributed to our team. We continued to offer online access.

The team continued to use both Face to Face and Zoom for training and information sessions, and we reviewed the WI/Adviser groups on a regular basis to reflect our workload, encouraging all the Advisers to keep in touch and offer advice and support. All WIs have been visited by either an Adviser or a Board Trustee to offer support, and to answer queries and offer advice on any issues.

Online Resolution sessions were held, and member delegates were again able to represent their WIs by attending the NFWI Annual Meeting at the Royal Albert Hall in-person and online. A full day of Speakers Interviewing sessions was held successfully in September with over 60 members attending.

WIs were well supported for their Annual Meetings in February and March, and we have greatly valued the work of our trustee and bookkeeper, Karen James, in offering guidance and advice to WI treasurers, and to trustee Jane Hazell for bringing the Independent Financial Examiners together to offer updates and support them in their work with the WIs. The M&T team are always open to ideas to explore new locations for WIs and to look at different models for WI membership.

I want to thank all the team for their support and hard work throughout the year. Team : Yvonne Bee, Erika Brichta, Chris Hodges, Jacky Barugh, Sue Midgeley, Fiona O’Leary, Marita Watteau, Yvonne Price, Jane Hazell and Karen James for their financial guidance for the team and the WIs.

Chair: Yvonne Price

PUBLIC AFFAIRS TEAM

A heartfelt thank you to our amazing Public Affairs Team ! Your enthusiasm, ideas, and dedication are the backbone of everything we do. Our Zoom meetings—held four times a year—are full of energy, creativity, and laughter. If you have ever thought about getting involved, we would love to welcome new members to our friendly group.

1. Bramber Beeches Project

Thanks to funds donated by a former member, we purchased a lovely planter for Denman House , after a seat was previously installed in their memory at the WI woods at Bramber Beeches. We are currently raising funds for bird and bat boxes to be installed there.

Violence Against Women and Girls (VAWG) Campaign

We marked this important campaign by holding vigils in Chichester, Hassocks, and Horsham . Members created striking orange flowers , which were used in the vigils and later displayed at Denman House—a powerful symbol of solidarity. Flowers were also displayed by Hapstead Jam Tarts in Ardingly and Rusti Belles WI held a fundraising fair.

3. International Women’s Day 2025

We celebrated IWD on Saturday, 8 March at Brighton Road Baptist Church . The day featured inspiring talks from Linda Schneider, Michaele Wynn-Jones, and Kim Brinkworth , and we shone a spotlight on eight amazing WI members who make a difference in their communities.

River Action Campaign

During the WI Week of River Action , members across our region got involved by testing water quality and submitting the results to Earthwatch —a real example of local action contributing to national efforts.

Show the Love Campaign – February 2025

This campaign sparked fantastic creativity and outreach across our groups:

Sullington Windmills created a green-themed display at Denman House
Chichester teamed up with Rumboldswhyke WI to run a market stall
Chichester’s Green Hub featured crocheted green hearts in their display
Members also sent handmade cards to local MPs to show their love for the planet

6. Ovarian Cancer Awareness – Knicker Bunting Campaign

This bold and creative campaign raised awareness in fun and meaningful ways: Storrington was yet again covered with knicker bunting and displays were up around the county raising awareness. Hassocks WI also collected 148 pairs of knickers which were collected and donated to Safe in Sussex and Days for Girls.

Your Public Affairs Team: Jacky Barugh, Erika Brichta, Geraldine Dandridge, Maureen O’Grady, Marita Watteau

Chair: Pam Tedder

FINANCE TEAM

Following the relocation of our Federation Office and the completion of the refurbishment, the decision was made to form the WSFWI Finance Team. Previously this had not been in place formally, although discussion on financial issues was routinely discussed by officers and the trustees.

The team was formed to include all aspects of the Federation finances, and comprised the following members: Erika Brichta – Federation Chair

Yvonne Price – Federation Treasurer Karen James – Federation Trustee and Bookkeeper, with WI treasurer experience. Jane Hazell – Federation Trustee, & Independent Financial Examiner, with WI treasurer experience.

The team has met on a regular basis, with an agenda to include, but not limited to: federation finances - current bank balances, income streams including subscription

payments update, saving accounts, insurance and auditing. The meetings have been in advance of each board meeting to enable the most up to date information to be given to the trustees, and this has proved to be extremely valuable.

Denman House expenditure, events income and expenditure, and any other aspect of finance.

Chair: Yvonne Price

FEDERATION HOLIDAYS

– th rd Castle Howard November 20 to 23 2024

41 members of various WIs travelled by coach to Yorkshire to experience Castle Howard’s magnificent and magical Alice in Wonderland themed display followed by a visit to York, one of Britain’s most festive cities with its renowned Christmas Market,

Both the outward and homeward journey was broken by a stop in Stamford, where further shopping opportunities were explored!

The weather was seasonally crisp but at least the snow was only on the fields!

Organising federation holidays has shown us that most of the members who expressed interest require single rooms. As these can be in short supply in most hotels or command a high single supplement. These rooms are all fully serviced with ensuite facilities and are conveniently based close to city centres, giving access to places of interest. We will be looking into a Denman college style break.

Rosemary Hunter

S AFEGUARDING REPORT

This year marks the introduction of the Federation Safeguarding Officer role within the WSFWI. This new position underscores our commitment to creating and maintaining a safe and supportive environment for all our members. Importance of Safeguarding

Safeguarding is of paramount importance because it:

Protects vulnerable individuals from harm.
Ensures that all activities are conducted in a safe and responsible manner.
Promotes a culture of respect and dignity.
Maintains the integrity and reputation of the WSFWI.
Complies with legal and ethical obligations.

The Federation Safeguarding Officer will work to ensure that safeguarding policies and procedures are in place, are understood, and are followed. They will also be a point of contact for any safeguarding concerns.

In addition to safeguarding individuals, the WSFWI is committed to robust data protection practices. All personal information collected and processed in relation to safeguarding concerns, or any other aspect of our operations, will be handled in strict accordance with relevant data protection legislation, such as the General Data Protection Regulation (GDPR). This includes ensuring data is collected fairly and lawfully, used only for specified purposes, kept secure, accurate, and up-to-date, and

retained for no longer than necessary. Our commitment to data protection reinforces our dedication to maintaining trust and respecting the privacy of all our members.

Contact Information: Members can contact the Federation Safeguarding Officer by emailing federationsafeguardingofficer@wsfwi.co.uk

Deb Ruse

SRATEGY AND POLICIES UPDATE

Strategy:

West Sussex Federation of Women’s Institutes has an established Strategy, aligned to that of the National Federation and reflective of the aims and objectives of our membership.

Having a clear and agreed strategy is essential for any organisation to ensure that it maintains focus and devotes all its resources and energy to doing the right things for its members.

Our strategy was reviewed and updated in 2024 and the board of trustees spent time reviewing each element of the four pillars – Bold and Inspiring, Growing and Relevant, Inclusive and, Flexible. The outcome of this review was a series of agreed objectives against which key actions have been set and owners from the Board of Trustees assigned.

Actions are reviewed at each board meeting to ensure that we are making progress towards our objectives and to ensure that all our activity is aligned to our strategic goals, and we are not distracted by non-added value activities.

Key achievements in 2024 included opening new WIs, setting up and promoting a carers fund to enable fewer mobile members to attend events and building our relationship with local organisations and media such as BBC Sussex.

We are anticipating the new Strategy that will be issued by the National Federation this year and are ready to review our strategic pillars and objectives to ensure we remain aligned.

Policy:

In the past year we undertook a comprehensive review of our internal policies to ensure continued alignment with the National Federation: evolving regulatory standards, and the values that guide our organisation. This review resulted in some updates to the policies that we have listed on our Federation Website.

We have reordered the presentation of the policies to ensure that they are easier to access for our members. Our practice is to use National Federation Policies where they are appropriate, although some we have tailored to meet our Federation needs. We have more recently issued a new Carers Fund policy which can be accessed to fund additional tickets for members with mobility challenges to attend events and a new Ticketing Policy.

Looking ahead, we will continue to monitor legal developments, National Federation policy updates and member feedback to ensure our policies remain responsive, relevant, and responsible.

Bridget Kearns, Vice Chair

IHEWEST SUSSEX COUNTY FEDERAMION OF WOMEN'S INSTIUTES TUMITED RY GUARANTEEI DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 31 March 2025 Income Membership Sales of Publications and Merchandise Less: Cost of sales Investment Income Interest on COIF Accounts Donations and legacies Less expended Front from Sub Committana AGM costs An and Craft Bulbs and Flowers Combined Arts Carols Event Castle Howard Trip County Events Membership Support New WI's North Lodge Management Environment &. Public Amals South of England Show Sport and Lelsure Running coste Salaries Bookkeeping costs Office Expenses (Powa, phona, clauning 5 sundries) Repalns and Maintenance Rates Printing Postage, stationery & advertising WI Advisors Expenses Conferences and courses Insurance Bank Charges Fraudulent transaction Interest on taxation Deprecation 300 Club Subscriptions Less Cost of Prizes and Expenses Rent Recelved Less Expenses (Flat repairs + commisoni Other Income Governance Costa Accountancy Legal and Professional Trustees Expenses National Councll Meeting Expenses Gain/(Loss) on Investment Net operating surplus / (defcit) for the year 43,607 3,904 (293) 3,611 16.100 15, 100 25,910 (4,907) 21,003 266 260 247 149 1,411 738 7,846 239 (663) 538 (41) (16,495) (10,128) (5,467) (8,913) (3,050) (8,647) (4,280) (462) (3,274) (4,282) (299 (5,444) 2,840 (2,555) (6,747) (58) (3,705) 10,990 (70,751) 285 16,942 (10,520) 31.267 31 March 2024 6,714 (4. 106) 15.B75 1,550 (1.470) 340 1,432 (26) (617) 2.611 (36,821) (4,330) (10,209) (5,408) (1,645) (3,837) 15,759) (286) (500) (3.275) (435) (2,908) 164) (2,951) 3,355 (2,185) 4,350 (522) (6.012) - (3,707) 41,397 2,608 15,875 90 5,041 (78,432) 1,170 3,628 4,734 (9,719) 113. 408) 11

Charity registration number 1036497 Company registration number 2917631 (England and Wales) THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION Trustees Secretary Charity number Company number Registered office Independent examiner Bankers Mrs Yvonne Price Mrs E Brichta (Chairman) Mrs R Williams Mrs D Ruse Mrs F O'Leary Ms K James Ms PF Tedder Ms BJ Kearns Ms J Hazell Mrs Y Price 1036497 2917631 Horsham West Sussex RH13 5AD Claire Norwood BSc FCA ATII Carpenter Box Piper House 4 Dukes Court Bognor Road Chichester West Sussex PO19 8FX Barclays Bank pla 74/75 East Street Chichester West Sussex PO19 1HT

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) CONTENTS Trustees' report Page 1-2 Independent examiner's report 3 Statement of financial activities 4-5 Summary income and expenditure account Balance sheet 7-8 Notes to the financial statements 9-23

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. he accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts ar omply with the company's governing document, Companies Act 2006 and "Accounting and Reporting by Charitie statement of Recommended Practice applicable to charities preparing their accounts in accordance with th inancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) Objectives and activities The main purpose of the Women's Institute organisation are: a) to advance the education of women and girls for the public benefit in all areas including, without limitation, local, national and international issues of political and social importance; music, drama and other cultural subjects; and all branches of agriculture, crafts, home economics, science, health and social welfare; b) to promote sustainable development for the public benefit by educating people in the preservation, conservation and protection of the environment and the prudent use of natural resources; and promoting sustainable means of achieving economic growth and regeneration; c) to advance health for the public benefit; d) to advance citizenship for the public benefit by the promotion of civic responsibility and volunteering. The NFWI seeks to give women the opportunity of working together through Women's Institute organisation in their communities, of developing their capacity and skills and of putting into practice those ideals for which the Women's Institute organisation stands. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the company should undertake. Achievements and performance Significant activities and achievements against objectives to learn traditional crafts and cookery. We have an overall surplus this year of £31,267 (2024: £(13,408) deficit, which includes £13,637 (2024: £961) relating to the release of suspended Wl funds over 3 years old. Major risks The trustees have assessed the major risks to which the company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. -1-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management he company is a company limited by guarantee. The company is registered as a charity. The company is governe y the articles and memorandum of association. The schedule of company information sets out further details The charity is governed by a Board of Trustees of not fewer than eight and not more than fifteen members which shall meet not less than six times a year. Trustes are ap ited by the federatin An ap Medial in the prod paid or in the rainy artes. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mrs Yvonne Price Mrs LD Boardman (Resigned 15 May 2025) Mrs E Brichta (Chairman) Mrs R Williams Mrs D Ruse Mrs F O'Leary Ms K James Ms PF Tedder Ms BJ Kearns Ms J Hazell Recruitment and appointment of trustees None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. Organisational structure A County Federation is an association of Women's Institutes. le Federation is a member of the National Federation of Women's Institutes. It is entitled to appoint Federatic presentatives to The National Federation and is bound by the Constitution of the National Federatic The memorandum and articles of association grant wide powers of investment to the trustees. Asset cover for funds The notes to the accounts set out an analysis of the assets attributable to the various funds and a description of the trusts. These assets are sufficient to meet the charity's obligations on a fund by fund basis. The trustees' report was approved by the Board of Trustees. GikeBrikte Mrs E Brichta (Chairman) Trustee Date: IT J.ly 2025 - 2-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) report to the trustees on my examination of the financial statements of The West Sussex County Federation omen's Institutes (Limited By Guarantee) (the company) for the year ended 31 March 202 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). laving satisfied myself that the financial statements of the company are not required to be audited under Part 16 o ne 2006 Act and are eligible for independent examination, I report in respect of my examination of the company' inancial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out m examination have followed all the applicable 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 that in any material respect: accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the financial statements do not accord with those records; or 3 4 independent examination; or 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 financial statements to be reached. Claire Norwood BSc FCA ATII Carpenter Box Piper House 4 Dukes Court Bognor Road Chichester West Sussex PO19 8FX Dated: 24/7125 - 3 -

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unrestricted Unrestricted Restricted Endowment funds funds funds funds general designated 2025 2025 2025 2025 Notes € € Income and endowments from: Donations and legacies 5,724 Charitable activities 79,697 : 19,000 - : Other ancillary trading activities 5 Investments 6 3,904 12,520 : 3,181 Other income 7 16,942 Total income and endowments 118,787 400 19,000 3,181 Expenditure on: Raising funds Ancillary trading costs 8 293 Charitable activities Membership and county activities Total charitable expenditure Other 13 Total expenditure Net incoming/(outgoing) resources before transfers Gross transfers between funds Net movement in funds Fund balances at 1 April 2024 Fund balances at 31 March 2025 105,951 105,951 115 106,359 12,428 13,285 25,713 805,917 831,630 400 (13,285) (12,885) 12,901 16 3,742 3,742 - 3,742 15,258 15,258 14,776 30,034 -4- - - 3,181 - 3,181 62,331 65,512 Total 2025 € 24,724 79,697 13.104 16,942 141,368 293 109,693 109,693 115 110,101 31,267 31,267 895,925 927,192 Total 2024 1,340 61,790 6,714 20,225 4,734 94,803 4,106 100,697 100,697 3,408 108,211 (13,408) - (13,408) 909,333 895,925

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Prior financial year Income and endowments from: Donations and legacies Charitable activities Other ancillary trading activities Investments Other income Total income and endowments Expenditure on: Raising funds Ancillary trading costs Charitable activities Membership and county activities Total charitable expenditure Other transfers Gross transfers between funds Net movement in funds Fund balances at 1 April 2023 Fund balances at 31 March 2024 Notes 5 6 7 9 13 Unrestricted Unrestricted Restricted Endowment funds funds funds funds general designated 2024 2024 2024 2024 € € € 1,340 61,790 6,714 16,792 598 : 2,835 4,734 91,370 598 2,835 4,106 99,291 99,291 2,908 106,305 129 129 129 469 805,917 129 598 12,303 12,901 1,277 1,277 1,277 (1,277) - 500 500 (14,935) (129) (15,064) 820,981 (1,277) 16,053 14,776 2,335 - 2,335 59,996 62,331 Total 2024 € 1,340 61,790 6,714 20,225 4,734 94,803 4,106 100,697 100,697 3,408 108,211 (13,408) - (13,408) 909,333 895,925 - 5-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Gross income Total expenditure from income funds Net income/(expenditure) for the year All income funds 2025 € 138,187 110,101 28,086 2024 91,968 107,711 (15,743) - 6-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2025 2025 Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Capital funds Endowment funds General endowment funds Permanent endowment Expendable endowment Income funds Restricted funds Unrestricted funds Designated funds: Other designated funds General unrestricted funds Notes 16 17 2024 733,339 E 419,827 5,427 410,392 415,819 (221,966) 7,741 695,771 703,512 (227,414) 193,853 927,192 476,098 895,925 65,512 65,512 - 65,512 62,331 62,331 62,331 18 19 65,512 30,034 62,331 14,776 16 16 831,630 12,901 12,901 805,917 831,646 927,192 818,818 895,925 - 7-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. he directors acknowledge their responsibilities for complying with the requirements of the Companies Act 200 vith respect to accounting records and the preparation of financial statements The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on ... 14/7/2025 Tuce Mrs Yvonne Price Trustee Company registration number 2917631 - 8-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information The West Sussex County Federation of Women's Institutes (Limited By Guarantee) is a private company limited by guarantee incorporated in England and Wales. The registered office is 60 Queen Street, Horsham, West Sussex, RH13 5AD. The charity number is 1036497. 1.1 Accounting convention company is a Public Benefit Entity as defined by FRS 102. Cash flopany has taken adantage of the provisions in the SORP for charities not to prepare a Statement of The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement o Recommended Practice which is referred to in the Regulations but which has since been withdrawn The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. estricted funds are subject to specific conditions by donors or grantors as to how they may be used. Tr urposes and uses of the restricted funds are set out in the notes to the financial statement Endowment funds are subject to specific conditions by donors that the capital must be maintained by the company. 1.4 Income Income is recognised when the company is legally entitled to it after any performance conditions have been net, the amounts can be measured reliably, and it is probable that income will be received - 9-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Continued) egacies are recognised on receipt or otherwise if the company has been notified of an impendin istribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated a a contingent asset. Grants are credited as income in the year in which they are receivable. Grants received for specific purposes 1.5 Income relating to memberships, newsletters and events are recognised in the period in which it relates and in which the service or goods are provided or the event takes place. Deferred income is then released to income in the reporting period in which the performance related or other conditions that limit recognition are met. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes. Expenditure expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. Costs have been allocated under different headings. Costs of publications and merchandise have been allocated to raising funds to be matched against the income from sales of publications and merchandise. Costs relating to sub committee expenses, 300 plus club expenses and bursaries and donations have been allocated to charitable activities undertaken directly. Costs relating to accountancy, bookkeeping, trustees' travel, courses and conferences have been allocated to governance costs. All other costs have been allocated to support costs. Both governance costs and support costs are allocated to the charitable activity of the company. Expenditure includes any VAT which cannot be fully recovered and is reported as irrecoverable VAT in the accounts. The charity deregistered from VAT in the year and therefore all costs going forward will be reported on a gross basis. - 10-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Continued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses epreciation is recognised so as to write off the cost or valuation of assets less their residual values over the eful lives on the following bas Land and buildings Fixtures, fittings & equipment Computers Nil 20% reducing balance 20% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. Land and buildings are shown in the accounts at 31 March 1993 value with the additions of any improvements since that date. Depreciation on the building is not provided on the basis of immateriality. 1.7 Impairment of fixed assets 1.8 loss (if any). Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ (expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried ir t a revalued amount. in which case the reversal of the impairment loss is treated as a revaluation increase. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities - 11-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Continued) 1.9 Financial instruments The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets financial assets, which include debtors classified as receivable within one year are not amortised. Impairment of financial assets Financial assets, other than those held at fair value through income and expenditure, are assessed for dicators of impairment at each reporting date. Financial assets are impaired where there is objecti vidence that, as a result of one or more events that occurred after the initial recognition of the financial asse the estimated future cash flows have been affected. f an asset is impaired, the impairment loss is the difference between the carrying amount and the presen value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year. is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not xceed what the carrying amount would have been, had the impairment not previously been recognised. Th pairment reversal is recognised in net income/(expenditure) for the veal Basic financial liabilities Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled. - 12-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Continued) 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. ermination benefits are recognised immediately as an expense when the company is demonstrabl ommitted to terminate the employment of an employee or to provide termination benefits 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 2 Critical accounting estimates and judgements In the application of the company's accounting policies, the trustees are required to make judgements estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparen rom other sources. The estimates and associated assumptions are based on historical experience and othe actors that are considered to be relevant. Actual results may differ from these estimates 3 Key sources of estimation uncertainty Depreciation The annual depreciation charge is sensitive to changes in the estimated useful lives and residual value of the assets. The residual values are re-assessed annually and amended where necessary. Donations and legacies Donations and gifts Unrestricted Restricted funds funds general 2025 2025 € € 5,724 19,000 5,724 19,000 Total Unrestricted funds general 2024 2025 € 24,724 24,724 1,340 1,340 - 13-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 4 Income from charitable activities Membership & county activities Membership income Income from Sub Committees 300 Plus Club income Unrestricted funds 2025 43,607 33,250 2,840 79,697 Unrestricted funds 2024 41,395 17,040 3,355 61,790 5 Income from other trading activities Sales of publications and merchandise Unrestricted Unrestricted funds funds 2025 2024 € € 3,904 6,714 - 14 -

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from investments Rental income Interest receivable Unrestricted Unrestricted Endowment funds funds funds general designated 2025 2025 2025 12,520 12,520 400 400 3,181 3,181 Total Unrestricted Unrestricted Endowment funds funds funds general designated 2024 2024 2028 18.101 16,101 4,350 12,442 - 16,792 598 598 2,835 2,835 - 15- Total 2024 4,350 15,875 20,225

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 7 Other income Unrestricted Unrestricted funds funds 2025 € 16,942 4,734 8 Other income Expenditure on raising funds Unrestricted Unrestricted funds 2025 funds € 2024 € 293 4,106 9 Ancillary trading costs Costs of publications and merchandise Expenditure on charitable activities Direct costs Subcommittee expenses 300 Plus Club expenses Share of support and governance costs (see note 10) Support Governance Analysis by fund Unrestricted funds - general Unrestricted funds - designated Restricted funds Membership Membership & county & county activities 2025 activities € 2024 22,260 6,276 28,536 11,999 3,435 15,434 57,235 23,922 109,693 105,951 3.742 109,693 71,214 14,049 100,697 99,291 129 1,277 100,697 - 16-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Support costs allocated to activities Membership & county activities 2025 Total Staff costs Depreciation Office costs Premises and repairs Other Governance 16,495 5,444 1,952 23,922 81,157 2024 36,821 2,951 11,036 19,416 990 14,049 85,263 Governance costs comprise: Bookkeeping Accountancy Courses and conferences Trustees travelling 2025 € 2024 10,128 6,747 3,342 3,705 23,922 4,330 6,012 - 3,707 14,049 The trustees consider that all support and governance costs should be allocated to the charitable activities of the charity. Trustees None of the trustees (or any persons connected with them) received any remuneration during the year, but 12 of them were reimbursed a total of £3,705 for travelling expenses and Annual National Council meeting expenses (2024- 12 were reimbursed £3,707). 12 Employees The average monthly number of employees during the year was: Administration 2025 Number 1 2024 Number 1 - 17.

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employees (Continued) Employment costs 2025 € 2024 € Wages and salaries Other pension costs 16,200 295 36,730 91 16,495 36,821 There were no employees whose annual remuneration was more than £60,000. 13 Other Other expenditure Unrestricted funds general 2025 € 115 115 = Unrestricted Endowment funds funds general 2024 2024 € 2,908 2,908 500 500 Total 2024 € 3,408 3,408 14 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. - 18-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Tangible fixed assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation and impairment At 1 April 2024 Depreciation charged in the year At 31 March 2025 Carrying amount At 31 March 2025 At 31 March 2024 Land anc buildings € 408,024 303,541 711,565 : - 711,565 408,024 Fixtures, Computers fittings 8 equipment € 22,143 10,903 33,046 11,692 4,512 16,204 11,961 4,217 16,178 16,868 10,182 10,071 1,227 11,298 4,906 1,621 Total E 441,859 318,956 760,815 22,032 5,444 27,476 733,339 419,827 A new property was purchased at 60 Queen Street, Horsham for £378.717 in the year ended 31 March 2023. The property is undergoing renovation before it can be used by the charity as a headquarters and this was completed in May 2025. Improvements of £332,848 have been made up to the year ended 31 March 2025. 16 Debtors Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 2025 € 509 1,360 3,558 5,427 2,153 1,798 3,790 7,741 - 19-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Creditors: amounts falling due within one year Other taxation and social security Payments received on account Trade creditors Other creditors Accruals and deferred income 2025 € 150 201,506 12,179 8,131 221,966 2024 2,365 215,105 947 653 8,344 227,414 18 Endowment funds Expendable endowments Betty Merritt "Give a Carer a Break" Previous year: Expendable endowments Betty Merritt "Give a Carer a Break" At 1 April 2024 € 55,086 7,245 62,331 At 1 April 2023 € 53,026 6,970 59,996 Incoming resources 2,944 237 3,181 Incoming resources € 2,560 275 2,835 Resources At 31 March expended 2025 € € : - 58,030 7,482 65,512 Resources At 31 March expended 2024 (500) (500) 55,086 7,245 62,331 - 20 -

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restricted funds he restricted funds of the charity comprise the unexpended balances of donations and grants held on trus ubject to specific conditions by donors as to how they may be use Bramber Beeches Centenary fund for office equipment Denman Maintenance Fund Awards For All £1 Denman Bursary Draw Marketing Initiative Midhurst WI sponsorship Midhurst WI Centenary Bursary Kingscote WI for lift at Queen St Previous year: Bramber Beeches Centenary fund for office equipment Denman Maintenance Fund Awards For All £1 Denman Bursary Draw Marketing Initiative Midhurst WI sponsorship Midhurst WI Centenary Bursary At 1 April 2024 € 63 284 1,283 105 2,297 486 2,750 7,508 - 14,776 At 1 April 2023 63 284 1,283 132 2,297 486 4,000 7,508 16,053 Incoming resources Resources At 31 March expended 2025 : - (21) : : (2,750) (971) 19,000 19,000 (3,742) 63 284 1,283 84 2,297 486 - 6,537 19,000 30,034 Incoming resources - - Resources • At 31 March expended E 2024 € : 63 284 1,283 105 2,297 486 (1,250) - 2,750 7,508 (1,277) 14,776 - 21-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restricted funds (Continued) Bramber Beeches Fund represents a donation for the upkeep of trees at Bramber. The Maintenance Fund represents donations received for the West Sussex Room at Denman College. The Denman Bursary Draw comprises donations received for Denman course fees and expenses. The Awards for All fund was established upon receipt of a grant for the purchase of computer equipment to be used for presentations, conferences and meetings The Centenary Grant was awarded to help promote the WI, to recruit new members and open new Wls. The Federation has attended various village and town open days to facilitate this. The Marketing Initiative represents funding given to promote the WI. The Midhurst WI sponsorship is to support changes to the administration of the West Sussex News. The Midhurst Centenary Bursary is to support education. The Kingscote WI donation is for the provision of a lift at Denman House Queen Street. 20 Unrestricted funds - designated The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April Incoming Resources Transfers At 31 March 2024 resources expended € 2025 € 12,901 (13,285) 16 Previous year: At 1 April 2023 € 12,303 Incoming resources Resources expended Transfers At 31 March € 2024 598 (129) 129 12,901 - 22-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Analysis of net assets between funds Unrestricted Unrestricted funds funds general designated Restricted Endowment funds funds 2025 Fund balances at 31 March 2025 are represented by: Tangible assets Current assets/(liabilities) Fund balances at 31 March 2024 are represented by: Tangible assets Current assets/(liabilities) 714,339 117,291 831,630 16 Unrestricted Unrestricted funds funds general designated 2024 2024 € 419,827 386,090 805,917 12,90% 12,901 19,000 11,034 30,034 65,512 65,512 Restricted Endowment funds funds 2024 2024 € 14.776 14,776 62,331 62,331 Total 2025 € 733,339 193,853 927,192 Total 2024 € 419,827 476,098 895,925 - 23-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Continued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses epreciation is recognised so as to write off the cost or valuation of assets less their residual values over the eful lives on the following bas Land and buildings Fixtures, fittings & equipment Computers Nil 20% reducing balance 20% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. Land and buildings are shown in the accounts at 31 March 1993 value with the additions of any improvements since that date. Depreciation on the building is not provided on the basis of immateriality. 1.7 Impairment of fixed assets 1.8 loss (if any). Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ (expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried ir t a revalued amount. in which case the reversal of the impairment loss is treated as a revaluation increase. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities - 11-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Continued) 1.9 Financial instruments The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets financial assets, which include debtors classified as receivable within one year are not amortised. Impairment of financial assets Financial assets, other than those held at fair value through income and expenditure, are assessed for dicators of impairment at each reporting date. Financial assets are impaired where there is objecti vidence that, as a result of one or more events that occurred after the initial recognition of the financial asse the estimated future cash flows have been affected. f an asset is impaired, the impairment loss is the difference between the carrying amount and the presen value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year. is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not xceed what the carrying amount would have been, had the impairment not previously been recognised. Th pairment reversal is recognised in net income/(expenditure) for the veal Basic financial liabilities Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled. - 12-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Continued) 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. ermination benefits are recognised immediately as an expense when the company is demonstrabl ommitted to terminate the employment of an employee or to provide termination benefits 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 2 Critical accounting estimates and judgements In the application of the company's accounting policies, the trustees are required to make judgements estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparen rom other sources. The estimates and associated assumptions are based on historical experience and othe actors that are considered to be relevant. Actual results may differ from these estimates 3 Key sources of estimation uncertainty Depreciation The annual depreciation charge is sensitive to changes in the estimated useful lives and residual value of the assets. The residual values are re-assessed annually and amended where necessary. Donations and legacies Donations and gifts Unrestricted Restricted funds funds general 2025 2025 € € 5,724 19,000 5,724 19,000 Total Unrestricted funds general 2024 2025 € 24,724 24,724 1,340 1,340 - 13-

THE WEST SUSSEX COUNTY FEDERATION OF WOMEN'S INSTITUTES (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restricted funds (Continued) Bramber Beeches Fund represents a donation for the upkeep of trees at Bramber. The Maintenance Fund represents donations received for the West Sussex Room at Denman College. The Denman Bursary Draw comprises donations received for Denman course fees and expenses. The Awards for All fund was established upon receipt of a grant for the purchase of computer equipment to be used for presentations, conferences and meetings The Centenary Grant was awarded to help promote the WI, to recruit new members and open new Wls. The Federation has attended various village and town open days to facilitate this. The Marketing Initiative represents funding given to promote the WI. The Midhurst WI sponsorship is to support changes to the administration of the West Sussex News. The Midhurst Centenary Bursary is to support education. The Kingscote WI donation is for the provision of a lift at Denman House Queen Street. 20 Unrestricted funds - designated The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April Incoming Resources Transfers At 31 March 2024 resources expended € 2025 € 12,901 (13,285) 16 Previous year: At 1 April 2023 € 12,303 Incoming resources Resources expended Transfers At 31 March € 2024 598 (129) 129 12,901 - 22-