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 

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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 

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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 

4 



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 

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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. 

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## 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. 

2. 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. 

4. 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. 

5. 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 

7 



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 

8 



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_ 

9 



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-

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-