Charlt¥ reclrtrailon number 1044383
Company re8lstratlon number 030137301En8land and Wales)
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
LEGAL AND ADMINISTRATIVE INFORMATION
Truste•s
Ms A Banks el Asmar
Mr5 A Beckett - Hon Treasurer
Mrs S Bentley
Mr5 N Dent
Mrs J F HardSng
Mrs P A Jones
Mrs BJ Langham
MryVLee
Ms S J Leicester
Mrs W A Morris
(Appointed 26 March 20241
Mrs S A P￿sCott- Chalr
MrsEAPye
Miss H Tyrrell
(Appointed 15 October 20241
Charlty number
1044383
COM￿ry number
03013730
Re8lstered offlce
11 Whlte Friar5
Chester
CHI INZ
Independent eKamlner
Mitchell Charlesworth
24 Nicholas Street
Chester
CHI 2AU

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
CONTENTS
P4ge
TfUStees' report
Independent examiner's report
Statemenr of financial activSiies
Balance sheel
Note5 to the financial statement5
8.18

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The trustees present thelr annual report and financlal ststements for the year ended 30 September 2024.
The flnancial statements have been prepared In accordance wlih the accounting policles set out In note I to the Ilnanclal
statements and comply with the charity's governing document, the Companles Art 2￿6 and "Accountin8 and Reportln8 by
Charitie5.' Statement of Recommended Practice applicable to tharities preparln8 their 3ccount5 in accordante with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191"
Objertlve5 and actlvltSes
Objertlvts of the Charlty
The Women's Instltute or8anSsatlon Is based on the Sdeals of fellowshlp. truth. tolerance and lusilce, and Its maln purposes
are:
to advance the education of women for the public benefit in all areas, includlng local, national and InternatSonal
Issues of polltical and social importance. muslc, drama and other cultural sublects,. all branches of a8f Iculture,
crafts, home economics, science, health and social welfare,.
to promote sustainable development for the public benefit by educating people in the preseryation. conservation
and protection of the environment and the prudent use of natural resources. and by promotin8 Sustainable
means of achieving economic 8rovrth and re8eneraiion;
to advance health for ihe publlc benefit: and
to advance cltlzenship for the publlc benefit by promotion ol civic responsibility and volunteerin8.
The objectlves ol the charity. which remain unchanged from the previous accounting period, may be summarised as
follows.. to further the purpose5 of the Wl or8anisatSon in Cheshire Iboth East and Westl and the adjolnln8 areas of Wirral,
Halton, Warrin8ton, part5 of Salford. south Manchester, Tameslde, Stockport, and elsewhere.
Publlc Beneflt
The trustees have had regard to the Charity Commission 8uid3nce on Public Benefit and believe that the services provided
by the Cheshire Federation of Women's Institutes are compliant with this, as outlined above. Public benefit is further
exemplified in the followin8 Statements of Activities. and Achievements and Pertormance. The overall membership has
remained quite buoyant despite 3 Wl's havin8 to suspend but fortunately 2 new Wl's have formed. resultin8 In servlces
conilnulng to be avallable io women and communltles wlihln CFWI'S area of operation.
Artmtles
The year started In style with the Autumn Council Meetlng at The Story House, Chester, whose staff made us feel very
welcome. Member5 and visitors enjoyed 3 excellent speakers with the chance to sample, at lunchtime and after the event,
what the City has to offer.
With Christmas approachin8 11 White Friars was once a8ain decorated 8ivin8 the members the opportunity to meet the
Truslees, have a conducted tour of The House, soak up the atmosphere, sip a 8lass of mulled wine, drink a cup of coffee,
nibble on a mince pie and not to forget a bacon or ¥e88ie bap.
The Annual Council Meeting In March 2024 took è dlfferent lormat when all of oui Presldents were Invited to Hartford Golf
Club to be delegates for their Wl's. castlng the votes during the buslness part of the agenda. With the latest updates on
procedures, future events being announced, a fun tabletop quiz pondered over and a chance to catch up wlth tlps from
other Presidents, luncheon was served. For the afternc￿n speaker we V￿re very fortunate to listen to Ann Jones, NFWI'S
Chair, a5 she was soon due to reti￿ fmm the position. She inspi￿d and praised all present for the work that they do within
theWI.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
May was the month when Members went "Wild in Fylde" at our very first Wl Camp. The weather was very klnd and the
Leisure ft>r Pleasure sub-committee had lined up an action packed weekend for all to enjoy and take part in. Exhausted and
packed up, some were heard to say ￿hen is the next one? Can I put my name on the list?1•
The sun still managed to shine for the Royal Cheshire County Show. Orlginal plan5 had to be tweaked. at the very last
minute. when we were all(xated a marquee a lot lar8er than expected, but in true Wl fashlon we coped, with more room
for seatin8 in the relreshment area and for member's exhSbSts. The displays and workmanship always Impress the visitSng
Judges. The schedule had been reduced $0 we took the opportunity to hold an Art Exhibition to celebrate Wl Day In
September. Held In Wl House we called on the talents of our artists to depict 'Cheshire' and It made a wonderful array of
thought Pfovoking plctures, one of whlch was awarded 'The Chalr's Choice,. An event we hope to repeat.
Throughout the year all of the Sub-commlttees were very busy organlslng lots of events, IncludSng cheese and wlne tasting,
archery, golf, darts, craft work5hop5, bowls. green dot days. monopoly, ghost tours, lig5aw race5, etc. etc....
The Cheshire New5 Team, who not only produce the newsletter, held a Literary Lunch at yet another venue, Nunsmere Hall
After the meal the speaker entertained u5 With true to life experiences which influenced her novels. The Public Affairs team
keep us up to dale with the larest news on mandated resolutions and those in the plpeline, and the Archives team have
been allocated more srora8e capacity as work Is always on8oln8. We must ihank all Involved for all their hard work.
Improvements are stlll ongoing at Wl House followin8 on from Surveys and Rlsk Assessments undertaken. Making sure that
all work is completed by qualified bulldersltechnicians who can then issue the relevant certificates Is quile an undertakSng
whilst making sure that we provide a safe workin8 environment for our staff and visitors. Advice if required and quotations
are always sought.
Achle¥ement5 •nd performance
Giving member5 value for money is high on our agenda here in Cheshire, $0 when setting a programme of iraining we aim
to provide it, whenever possible, free of char8e. Not only were workshops offered to new Treasurers in post, we or8anized
several venues across the Federation and invited all Secret3rie5 to come along. Hosted by our dedicated team of Wl
Advisers, to whom we need lo expre55 our thanks, these events proved very popular with a chance lo explore the
expeclatlons of the role, how to access the lètest informailon, and to dlscuss any problems or concerns.
We are now lortunate to have our own quallfled Tralner for the role of Flnanclal Examiner, so ongoing tralninl means that
we can expand Our conscientlous team of IFE'S, supporting Treasurers ihrou8hout the year and at the financlal year end.
In September 2024 we welcomed a new member of staff tsking on the role of Admln Asslstant. She joins our Federation
Secretary and Accounts Administrator, who together make an excellent team. They need to be thanked for their dedication
and ability to run a very busy office whilst copin8 With the ch3llen8es of new procedures, policies. le81slalion. techno108V
and communicalion, to name but a few. They are always there to support all our Wl's.
Flnally. thènks must go to all the Offlcers, Commlttees and Members who, as volunteers, support thelr Wl's and
communitles throughout the Federation. always 8•ving their time wlth frlendshlp in mlnd.
The elements lor our medlum to lon8 terni strategles are:
to continue to give support, encouragement and guidance to all 178 Wls in the Cheshlre Federatlon,.
to offer a wlde ran8e of trainin8. educatlonal and cultural opportunities. promote lifelon8 learnln8. traditlonal
sk1115, healthier, more sustainable Ilfestyles and personal development-
to InC￿aSe the Wl's Influence on government, opinlon formers and the general publlc by raisln8 awareness of
5i8nificant locèl, national and international issues, and to maintain the reputation of the organisation as a
respected voice of reason. integrity and intelligence.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The success of these strategles Is measured bv:
Inviting, receiving and assessing direct feedback from the members; maintaining contart with NFWI, neighborin8
federations and other charities. and with local and re8ional 8overnment' and by monitorin8 activitie5 or8anised by other
5eciions of the Wl movement.
FlnaKlal revlew
Revlew ol Ihe Year
The statement of financial activiiles dlscloses a Increase in the value of the charily's Investmenls of £20,239 {2023
£8,669) and net incomlng resources for the year amountln8 to a Increase of £23,59312023 - decrease £6,700). The trustees
consider these results to be satisfactory, and would like to record their thanks to all Federatlon members, staff. sub-
committees and ￿p￿SentativeS for the dedlcation and hard work which has made this possible.
Reserves Poll¢y
CFWI aims to hold sufficient reserve funds to meet its probable commitments Should circumstances obli8e the trustee5 to
105e the charity.
At the year end ihe charity held reserves of £680,40312023 - £636,571).
Investments Pollcy
The charltable company's investment portfolio comprlses bank, buildlng soclety and NS & I deposlts, and unlts In
Investment and unlt trusts. Decislons concerning disposals of stocks and further Investments are made by the Board of
Trustees, based on advice from an independent Investment broker.
Rlsk Pollcv
The Board has considered the major risks to which the charity may be exposed. ID the opinion of the trustee5. the
combination of cash reserves and review systems should allow any risks in the day-to-day operations ol CFWI to be
mitigaled to an accepiable level.
Plans for Future PerSods
Fulure obll8atlons
In the oplnlon of the trustees there are sufficlent funds avallable to meet all future commitments.
During the coming Year CFWI will again actively 5UPPOrt the national membership recruitment Inltiative, tontinuin8 to form
new Wls Wlthin our Federation'5 area wherever there 15 local interest.
The charity will Of8ani5e a full and varied pro8ramme of activities and trainin8 Opportunities for members.
The short and lon8 term sirate8y of the Federation will be discussed and agreed, ensvrin8 that futu￿ plans and aims are
forward thinking for ihe ease of practice, whilst bein8 Snclusive of the needs and enjoyment ol the membership and
ultimately flnancially viable.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Structure* governance and manalemert
The charity is a company limited by 8uarantee. incorporated on the 24 January 1995 and is therefore 8overned by a
Memorandum and Articles ol A550ciation. The re8isiered off ice is 11 White Friars. Chester, CHI INZ. The charity is also a
charity reglstered wilh the charity commission. re8lSteied number 11)44383,
The charity's day to day operaiions ère managed by ihe board of trustees and as such the charlty employs no staff It would
define as key management.
Rates of pay for employees are detem)ined followlns consideration of salaries offered in the local employment market.
The trustees. who a￿ also the dirertors for the purpose ol company law. and who served during the year were..
Ms A Banks el A5mar
Mrs A Beckett - Hon Treasurer
Mrs S Beniley
Mrs N Dent
Mrs S H Graham
Mrs J F Harding
Mrs P A Jones
Mfs B J Langham
Mrs V Lee
Ms S J Leicester
Mrs W A Morris
Mrs S A Prescott- Chair
MrsEAPye
Mlss H Tyrrell
(Resigned 26 March 20241
(Appoinied 26 March 20241
(Appolnted 15 October 20241
Trustees, who must each be a member of a Women's Instltute wlthln the Cheshire Federation of Wls, may be elected or co-
opted to the board, followin8 nominatlon from the member5hlp. in accordance with CFWI'5 constitution and rule5.
None ol the trustee5 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.
Tranmrtlons wlth Olrectors
Durlng the year the company reimbursed Dlrectors, expenses amountlng to £13.59012023 . £10,666110 13 trustees.
Collectlon ol Afflllatlon Fees
Affiliation fees recelved durlng the year by the charitsble company included £102,382, collected as a8ent for, and pald to,
the National Federation of Women'5 Institutes,
The
ustees re
rtwa
pproved by the Board of Trustees.
Mrs 5 A Prexott- Chalr
Trustee
1710112025
Dated-.........................

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
I report to the tmstees on my emamlnation of the financlal statements of The Cheshlre Federation Of Women's Instltutes
(the charity) for the year ended 30 September 2024.
ResponslbSlltle$ and basls of report
As the irustees of the charlty land also Its dlreciors for the purposes of company lawl you are responsible for the
preparation ol the flnancial slatemenis in accordance wilh the requiiemenls of the Companies Aci 2006 {the 2C(16 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the
21X)6 Acr and are eligible for independent examination. I report in respect of my examlnation of the charity's financlal
stalements carried out under section 145 of the Charilie5 Act 2011 Ithe 2011 Act). In carrying Out my examinatlon I have
followed all the appllcable Directions 8iven by the Charity Commission under section 14515llbl of the 2011 Acl.
Independent emamlnei'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 respeci of the charlry as requlred by section 386 of the 2CKI6 Act; or
the flnancial slatements do nol accord with those records; or
the flnancial slatements do not comply with the accountin8 requirements of section 396 of the 2C#)6 Act other than
any requirement that the accounts glve a true and fair view which Is not a matter considered as part of an
Independent examinatlon,. or
the financial statements have not been prepared in accordance with the methods and principles of the Statement
of Recommended Praciice for accounting and reporting by charities applicable to charities preparing their accounts
n accordance wirh the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matlers In conneciion wlth the examlnation to which attentlon should
be drawn In this report In order to enable a proper understandin8 of the financial statements to be reached.
Mr Robert Hall, FCA
Mltchell Charlesworth
24 Nicholas Street
Chester
CHI 2AU
Dated: 17 January 2025

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unreslrlded
funds
2024
Unrestrlcted
funds
2023
Notes
Income from:
Donations and legacies
Charltable activitles
Investment5
6,809
148,324
13,090
1.871
131,246
4,004
Total Income
168,223
137,121
Expendlture on:
Charltable attivltles
144,630
143,821
Totsl expendlture
144,630
143.821
Net galnslllossesl on Investmenis
io
20,239
8.669
Net In¢ome and movement In funds
43,832
1.969
Reconclllatlon of lunds:
Fund balances at l October 2023
636,571
634.602
Fund balances at 30 September 2024
680,403
636,571
The statement of flnancial actlvitles Includes all 8alns and 10$5es reco8nlsed In the year. All Income and expendlture derlve
from coniinuin8 actlvities.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
BALANCE SHEET
AS AT30 SEPTEMBER 2024
2024
2023
Notes
Flxed assets
Tanglble assets
Investments
12
13
25,549
194,148
25,549
173.340
219,697
198,889
Current assets
Stocks
Debtors
Cash at bonk and in hand
14
15
2,507
12,720
470,294
2,47S
10,276
447.115
485,521
124,8151
459,866
122,1841
Credltors: amounts lalllnl due wlthln one ye•r
16
N•t curr•nt assets
460,706
437,682
Total a55ets less curreni Ilabllltles
680,403
636.571
The funds of the charlty
Unrestricted fund5
680,403
636,571
680,403
636,571
The company Is eniitled to the exemptlon from the audlt ￿quIreMent contained In sectlon 477 of the Companles Act 2CM)6. for
the year ended 30 September 2024.
The directors acknowledge their responsibilities for complying with the requlrements of the Companies Act 2006 with respect
to accountlng records and the preparatlon of flnancial statements,
The members have not required the company to obtain an audlt of its flnancial statements for the year In question In
accordance with seclion 476.
These flnancial statemenis have been prepared in accordance wlth the provlslons appllcable to companle5 subleci to the small
companles regirne.
1610112025
The financial statements were approved by the trustees on .........................
Mrs A Beckett - Hon Treasurer
Trustee
Company registration number 03013730 (England and Wales)

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountln8 pollcles
Charlty InformatSon
The Cheshire Federatlon Of Women's Instiiutes Is a private company limited by guarantee Incorporated in En8land and
Wales. The re81stered office Is 11 While FrSars, Chester, CHI INZ, The nature of the charlty's operatSons and prSnclpal
activities are desciibed in the Trustees. Report on pa8e l.
1.1 Accountln8 ¢onventk•n
The flnancial statements have been prepared in accordance with the charlty's Memorandum and Articles, the
Companies Act 2¢)06 and "Accounting and Reporting by Charities: Statemeni ol Recommended Practice appllcable to
charitles preparing their accounts in accordance with the Financial Reporting St3ndard applicable in the UK and
Repvblic of Ireland (FR5 1021 leffectbve l January 2019)" The charily is a Public Benefit Entity as deflned by FRS 102.
The charity has iaken advantage of the provislons In the SORP for charltles applying FRS 102 Update Bulletln I not to
prepare a Statement ot Cash Flows.
The financial statements are prepared Sn sterlln8. which Is the lunctlonal currency of the charity. Monetary amounts In
these financial statements are rounded to the nearest £.
The financial statements have been prepared undef the historical cost convention, modified to include certain flnancial
instruments at fair value. The principal accountin8 policies adopted are set out below.
1.2 Golng foncern
At the time of approving the financial statements, the trustees have a reasonable empectation that the charlty has
adequate resources to continue in operational existence for the foreseeable future. Thu5 the trustee5 continue to adopt
the 80in8 concern basis of accountin8 in prepar in8 ihe financial slatements.
l.J Charltable funds
Unrestricted funds are avoSlable for use at the dlscretion of the trustees In furtherance of thelr charltable oblertlves.
1.4 Income
Income is recognised when the Charity Ss legally entitled to it after any performance conditions have been met. the
amounts can be measured reliably. and it Is probable that income wlll be received.
Cash donatlons are recognised on recelpt. Other donations are reco8nlsed once the charlty has been notified of the
donation. unle55 performance conditlon5 require deferral of ihe amount. Income tax recoverable in relatlon to
donations received under Gift Aid or deeds of covenant is recognised at the tirne of the donatlon.
Legacies are recognised on receSpt Of Otherwlse If the charlty has been notified of an impending distrlbution. the
amount Is known. and recelpt is expected. If the amount Is not known, the legacy is ireated as è contlngeni asset.
Income from tradin8 activities includes income earned from fundraising events and tradin8 activities to raise funds for
the charity. Income is received in exchange for good5 or services in order to raise fund5 and 15 recognised when
entitlement h35 occurred.
Inveslment income is earned through holdin8 assets for investment purposes such as shares and cash deposits. It
includes dividends and interest. It is Included when ihe amount can be measured reliably. Interest income is recognised
Using the effective interest method and dividend income Is recognlsed as the charity's rl8ht to receive payment Is
established.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Actountlng policies
Iconllnuedl
1.5 Expendltur•
All expenditure is accounted for on an accrua15 basi5 and ha5 been classified under headings that aggregate all costs
related to the category. Expenditure is recognised where there 15 a legal or constructive obligation to make payments to
third parties, it is probable that the settlement will be required and ihe amount of the obligation can be measured
reliably. It is categorised undef the followin8 headings..
Expenditure on charitable activitles Includes the costs Incurred the management of lis varlous projects and
activilies,. and
Other expenditure represents those Items not falllng Into the categories above.
Irrecoverable VAT is charged as an expense against the actlvity for whlch empendlture arose.
Support costs are those that asslst the work of the charlty bul do not dlrectly represent charitable actlvllies and Include
offlce cosis, governance costs, administratSve payroll costs. They are Incurred dlrectly In suppon of expenditure on the
objects of the charity and Include project management carried out at Heèdquariers. Where support COSts cannot be
dlrectly attributed io particular headings they have been allocated to Cost of Taising funds and expenditure on charitable
activities on a basis consistent with use of the resources.
An analysis of these costs is included in note 7.
1.6 Tanglble filled •55ets
Tangible fixed assets are initially measured at cost and subsequently measured at cosi or valualion, net of depreciation
and any Impairment losses.
Depreciation is reco8nised so as to write off the cost or valuation of assets less their residual values over their useful
Ilves on the followin8 bases.,
Freehold land and buildlnes
Flxtures and fittings
Not deprecSated - see below
IO% reduclng balance
The gain or loss arising on the disposal of an asset is determined as the dlfference between the sale proceeds and the
carrying value of the asset. and 15 recognised in the statement of financial activities.
Freehold land and buildings relates to the charity's main premises at 11 White Friars. Chester, CHI INZ. The trustees
have taken the decision not to depreciate the properly as the estimated useful economic life of the asset is so lon8 that
depreciation would be immaterial to provide lor In the accounts.
1.7 Flxed a$set Inveslments
Fixed asset investments are initially measured al transaction prlce excludln8 transaction costs, and are subsequently
meaSU￿d at falr value at each reporting date, Chèn8es in falr value are recognlsed in net incomellexpenditurel for the
year. Transaction costs are expensed as Sncvrred.
IA Impalrment of flxed assets
At each reporting end date, the charkiy revlews the carrylng amounts of Its tanglble assets to detemiine whether there
is any indication that those assets have suffered an Impairment loss. If any such Indicatlon exists. the recoverable
amount of the asset is estimated in order to detemiine the extent of the impairment Ios5 lif any).

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Actountlng policies
Iconllnuedl
1.9 Stocks
Stocks are stated at the lower of cost and estimated selling prlce less costs to complete and sell. Cost comprises dlrect
materials and, where applicable, direct labour c05t5 and those overhead5 that have been incurred in bringing the Stocks
to their present location and condition. Items held for distribution at no or nominal consideration are me35ured the
lower of replacement cost and c05t.
Net realisable value is the estimated 5ellin8 price le55 all estimated costs of completion and costs to be incurred in
marketing. selling and distribution.
1.10 Cash and cash equlvalents
Cash and cash equivalents include cash Sn hand. deposits held at call with banks, other short-term liquld Investments
with orl8inal maturitles of ihree monihs or less. and bank overdrafts. Bank overdrafts are shown wiihin borrowln8s In
current Ilabiliiles.
1.11 Flnanclal Instruments
The charlty has elected to apply the provlslons of Sectlon 11 'Baslc Financlal Instruments, and Section 12 '0ther
Flnantlal Instruments Issues, of FRS 102 to all of Its flnancial Instruments.
Financlal Instruments are reco8n15ed in the charity's balance sheet when the charity becomes party to the contrartual
provisions of the instrument.
Financlal assets and liabilitles are offset. wSth the net amounts presented in the financlal statements. when there is a
legally enforceable right to set off the reco8nlsed amounts and there Is an Intention io setile on a net basls or io realSse
the asset and settle the liability simultaneously.
kgoslcllnonclol omets
8asic financlal assets, whlch Include debtors and cash and bank balances. are initlally measured ai transaciion prlce
including transaction costs and are subsequently carried at amortlsed cost usln8 the effective interest method unless
the arrangement constitules a Ilnanclng transaction. where the transaction is measured at the present value of the
future receipls discounted at a markel rate of interest. Flnancial assets classified as receivable wbthin one year are not
amortlsed.
Bosl¢flnonclol Ilabllltles
Basic flnancial liabilitie5, includln8 credltors and bank loans are initlally reco8nised at transaction price tsnless the
arrangement constltutes a financlng transactlon, where the debt Instrument is measured al the present value of the
futu￿ payments dlscounted at a market rate of Interest. FSnanclal Ilabilitles classified as payable withln one year ore not
amortlsed.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods Of seThices that have been acqulred in the ordinary course of operations
from suppliers. Amounts payable are classified as current liabilities if payment is due wiihin one year or less. If not, they
are presented as non-current liablllties. Trade credStors are recognlsed Inltially at transactSon price and subsequently
measured at amortlsed cost Using the effectlve interes1 method.
Derecognltlon olfinanclol Ilobllltles
Financial liabilities are dereco8nised when the charIt￿$ conirattual obli8ations expire or are d15charged or cancelled.
1.12 Employee beneffts
The cost of any unused holiday entitlement 15 reco8nised in the period In which the employee'5 services are received,
where materlal.
10-

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Actountlng policies
Iconllnuedl
1.13 Retlr•m•nt beneflts
Payments to deflned contributlon retlrement beneflt schernes are char8ed as an expense as they fall due.
1.14 TaJT
The charlty is an exempt charity within the meaning of Schedule 3 of the Charities Art 2011 and is consldered to pass
the tests set out in Paragraph I Schedule 6 Finance Art 2010 and therefore it meets the definition of a charitable
company for UK corporation tax purpose5.
Crfllul a¢¢ountlni estlmates and Judymenl$
In the appllcation of the charity's accountlng pollcles, the trustees are required to make judgements. estlmates and
assumptions about the carryin8 amount of assets and Ilablllties that are not readily apparent from other sources. The
estimates and associated assumptions are based on hlstorlcal experience and other fartors that are considered to be
relevant. Actual re5ulis may differ f rom these e5tlrnale5.
The estimates and underlySn8 a$5umptions are reviewed on an on8oln8 basis. Revisions to accountin8 estimate5 are
recognised in the period In which ihe estimate 15 r￿[sed where the revision affects only that period, or In the perlod of
the revislon and future periods where the revSsion afferts both current and future perlods,
Income from donatlons and lelacles
Unrestrlct
lunds
Unrestrlcted
funds
2023
1024
Donatlon5 and gifts
6,809
1,871
11

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charltable artfvltles
Charltable
Incon
Charltable
Income
2024
2023
Income from charitable activities
148,324
131,246
Performance related grants
Calendars and liierature
Courses, events and raffles
Affllialion fees
Sub-commlttees
Core activity
3,974
1.096
88,466
25,846
28.942
3,114
1.095
86,315
18,262
22.460
148,324
131,246
All Income is classifled as unrestricted.
Income from Investments
Unrestrlrted
funds
2024
Unrestrlrted
funds
2023
Inte￿$t receivable
13,090
4,004
12-

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Expendlture on charltable artlvltles
Charliable
exyndlture
2024
Charliable
expendlture
2023
Dlrect costs
Staff cosis
Direct Costs
Rates and water
Ll8ht and heat
Rapairs and maintence
Sub-committee travel
Sundry eypenses
33.563
60.778
522
3,896
6.309
245
32.285
43.880
214
5,458
23,242
745
1.470
2.838
108,151
107,294
Share of support ind governance c05ts15ee note 71
Support
Governance
24,730
11.749
24,882
11.645
144,630
143,821
Analysls by lund
Unrestrlcted funds
144,630
143,821
13-

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Support costs
support Costs Governance
costs
2024 Support C05tS
Govemance
COSt5
2023
Insurance
S,701
5,701
4,167
4,167
Printing. postsge and
stationery
Computer software and
website
Telephone
Bank charges
9.457
9.457
8,961
8,961
5.578
1,433
2.561
5.578
1,433
2.561
9,417
1,280
1,057
9,417
1,280
1,057
Accountancv
Legal and professlonal
C.F. committee and
meetings Ilncl. travell
WIA Travel
3.270
851
3,270
851
3,093
898
3,093
898
4,340
3.288
4,099
3,555
4,099
3,555
3.288
24.730
11,749
36,479
24,882
11,645
36,527
Anèlysed beiween
Charitable actlvitles
24.730
11,749
36,479
24,882
11,645
36,527
Governance costs includes payments to the auditors of £nil12023 £nill for audii fees.
Trustees
None of the trustees lor any persons connected wlth them) recelved any ￿m￿neratIOn or beneflts from the charity
durln8 the year.
14-

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Employees
Number of employees
The avera8e monthly number of employees durin8 the year wa5:
2024
Number
2023
Number
Administratlve staff
Employment costs
2024
2023
Wages and salaries
Other pension costs
33,417
146
32,103
182
33,563
32,285
There were no ernployee5 whose annual rernuneration wa5 £60.CKKI or more.
10 Galns and losses on Investments
Unrestrlcted
funds
2024
UnrestrSrted
funds
2023
Galns/llossesl arlslng on:
Revaluation of investments
20.239
8.669
11 Tamatlon
The charity Is exempt from taxatlon on its activttles because all Its income Is applled for charitable purposes.
15-

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
12 TaTh8lble fixed assets
Fmhold land
•nd bulloln
Flrtur•s and
ffttln
Total
At l October 2023
25.549
21.049
46.598
At 30 September 2024
25,549
21,049
46,598
Depreclatlon and Impalrment
Al l October 2023
21,049
21,049
At 30 September 2024
21.049
21.049
C•rryln8 •mount
AI 30 September 2024
25.549
25.549
At 30 September 2023
25,549
25,549
13
Flxed asset Inveslments
Usted
Inv•stm•nts
C05t or valuatlon
Ai l October 2023
Additlons
Valuation change5
Disposals
173,340
63.097
22,072
164,3611
At 30 September 2024
194,148
C•rryln8 amount
At 30 September 2024
194,148
AI 30 September 2023
173.340
Fixed a55et Investments revalued
The historical cost of investments Is E172,82012023 . £162.089). All investments are valued at the traded market value
at the balance sheet date.
14 Stocks
2024
2023
Finished 8oods and goods for resale
2,507
2,475
16-

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
15
Debtors
2024
2023
Amounts lallln8 due wlthln one year:
Prepayments and accrued income
12,720
10.276
16 Credltors: •mounts lalllnl due wlthln one year
2024
2023
other creditors
Accruals and defef red income
13,209
11,606
13,039
9,145
24,81S
22,184
17
Retlrement beneflt schemes
2024
2023
Defined ¢ontrlbullon schemes
Char8e to proflt or loss In respert of defined contribution schemes
146
182
The charlty operates a defined contrlbutlon penslon scheme for all qualifyin8 employees. The assets of ihe xheme are
held separately Irom those of the chèrlty In an Independently èdmlnlstered fund,
18
Unrestrlrted funds
The unreslricted funds of the charity comprise the unexpended balances of donations and grants whSch are not subject
to speclfic conditions by donors and granlors as to how they may be used. These include deslgnated funds which have
been set aslde out of unrestricted funds by the trustees lor specific purposes.
At l Ortober
2023
Incomlni
resourc¢s
ResourcesGaSns and losses
expended
At30
September 2024
General funds
636.571
168,223
(144,6301
20,239
680,403
Prevk4us year:
At l Ortober
2022
Ineomlnl
resources
ResoureesGaSns and losses
expended
At30
Seplember 2023
General fund5
634,602
137,121
{143,8211
8,669
636.571
17-

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
19
Related party transactlons
Remuner*lon of key management personnel
The charitie5 day to day operations are managed directly by the board of trustees With wa8es and salaries paid to staff
employed in an admln151rative capacity only.
Transactlons wlth related partles
During the year the charily eniered Into the followlna transartions wlth related pariles..
Durin8 the year ihe company relmbursed trustees, empenses amountln8 to £13.59J12023 - £10.6661. The number of
trustees who received empenses durlng the year was 1312023 - 131.
The expenses were for travel and purchases made on behalf of the company during the year.
18-