Company registration no: 3004105
Charity registration no: 1049106
Northumberland Federation of
Women's Institutes
(a company limited by guarantee)
Annual report
and
rinancial statements
for the year ended
31 March 2025
theWI
INSPIRING WOMEN

Northumberland Feder2tion of Women's Institutes
(a company limited by guarantee)
Annual report and finaD¢ial statements
for the year ended 31 March 2025
Contents
Page
Legal and administrative infomiation
Report of the Board of Trust¢¢s
Independent examiner's report
Statement of financial activities
Balance sheet
Notes forniing part of the financial statements
8- 11

Northumberland Federation of Women's Institutes
(a company limited by guarantee)
Legal and administrative information
Board of Trustees:
M Bengtson
K Coleman
S Jarvis
B Kilkenny
P Lamb
J McLean
M Read
S Robinson
K Suleman
D Walton
J Woodsford
D Ward
(resigned March 2025)
Vice Chair/Treasurer
Chairman
(resigned March 2025)
Registered office:
Cresswell House
11112 Brenkley Way
Blezard Business Park
Seaton Burn
Newcastle upon Tyne
NE13 6DS
Company registration no:
3004105
Charity registration no:
1049106
Bankers:
Lloyds Bank plc
Grey Street
Newcastle upon Tyne
Independent examiner:
John Oswald BA FCA
Stephenson Coates Audit Limited
West 2, Asama Court
Newcastle Business Park
Newcastle upon Tyne
NE4 7YD
Page I

Northumberland Federation of Women's Institutes
(a company limited by guarantee)
Report of the Board of Trustees
for the year ended 31 March 2025
The clected members of the Board of Trustees, who are also directors of the charity for the purposes of the
Companies ACL present their report and the financial statements for the year ended 31 March 2025. The Board
has adopted the provisions of the Charities SORP (FRS102) - Statement of Recommended Practice, Accounting
and Reporting by Charities, in preparing the annual report and financial ststements of the charity.
Objects of the charity? principal activities and organisation of our work
The Northumberland Federation of Women's Institutes is a company limited by guarantee and as such is bound
by Company Law. The elected members of the Board of Trustees constitute the Board of Directors. They are
jointly and severally responsible for the financial wellbeing and general and proper running of the Federation.
They also undertake to oversee the general rcpairs and upkeep of Cresswell House. Thc Honorary Treasurer
acts as the Company Secretary" the Chairman is the F¢dcration Chairnian. The Northuinberland Fcdcration of
Women's Institutes is a rcgistcred charity and is answerable to the Charity Commission. The Federation is
affiliated to the National Federation of Women's Institutes.
The principal activity of the charity is fvrthcring the purpose of the Women's Institute movement in
Northumberland and elsewhere.
Elections for the Board of Trustees nomially take place bi-annually. The Board of Trustees were rc-elected in
2024.
During the year, the Board of Trustecs met on 12 occasions, with an average att¢ndance of l O.
There are four committees. They are, Membership Support (which is a-typical as it consists of all the W.I.
Advisors. these are appointed annually by the National Federation on the recommendation of the Board of
Trustees. Board Members who are W.I. Advisors sit on this committee as full serving members regardless of
their other duties), Arts and Leisure, Crafts, Public Affairs and Education. All committ¢¢ meetings are held in
Cresswell House on Tuesdays. Two Board members are appoint¢d to each committee. The Chairnian of each
committee must be a Board member. As a result, the Board of Trustees members are involved in all aspects of
the Federation's activities.
Thei¢ are four Officers elected by the Board members, Chairman, Treasurer and Vice Chairnian. As with all
posts within the W.l. these appointments are for the current year only. The Officers sit ex officio on all the
Federation committees. The Chairnian and Treasurer are Members of National Council.
The National Council Meeting held in October was again done via Zoom and attended by the Federation
Chainnan. Several other National led Zoom meetings dealing with subscriptions, membership and engagement
were also attended throughout the period.
Page 2

Northuxnberland Federation of Women's Institutes
(a company limited by guarantee)
Report of the Board of Trustees
(conlinued)
for the year ended 31 March 2025
Objects of the charityy principal activities and organisation of our work (continued)
We would like to thank those Members who represented the Federation on outside bodies.
On behalf of all the Board Mcmbers, the Committee Members and all the Northumberland W.1. Members, we
wish to thank Mr Dave Read for his hard work in the ongoing maintenance and general upkeep of Cresswell
House on a voluntary basis. We would like to thank fellow Board Members and all the Committee Members for
all their hard work and the time they have given to the Federation.
Aetivities and achievements
Detailed reports on the sub-committees, activities and achievements are given separately to this report.
In setting our objectives and planning our activities, the Trustees have regard to the Charity Commission's
public benefit guidance when exercising any powers or duties to which the guidance is relevant.
Financial review
The summary income and expenditure account is set out on page 6. There is a net deficit for the year of £5,127.
This compares with a net surplus of £99 in the year to 31 March 2024. The deficit for the ycar is stated after net
loss of £144 on investments (2024: net gaiii of £1,749)-
The Board continue to work towards achi¢ving a balance in the charity's income and exp¢nditure.
Investment policy
Th¢ Board of Trustees has considered the most appropriate policy for investing cash resources and has decided
that a mix of managed funds, interest bearing bank, special investment and national savings accounts meet its
requirements of a reasonable rate of return, without significant capitsl risk, and with predictable accessibility to
th¢ funds. The Board review this policy on a regular basis.
Reserves
The Board of Trustees considcrs it appropriate to hold frce reserves of between £50,000 and £IOO,000 to
provide adequate working capital for the charitable activities. and to provide a buffer against changes in
circumstances. At 31 March 2025 the frec reserves of the charitabl¢ company were £136,593, a decrease in the
year of £5,438.
Risk management
The Board of Trustees actively review the major risks which the charitable company faces on a regular basis
and believe that maintaining free reserves, combined with quarterly review of the controls over financial
systems, will provid¢ sufficient resources in the event of adverse conditions. The Board has examined other
operational and business risks faced by the charitable company and confirm that it has established systems to
mitigate the significant risks, particularly through insurance cover.
Page 3

Northumberland Federation of Women's Institutes
(a company limited by guarantee)
Report of the Board of Trustees
(conlinued)
for the year ended 31 March 2025
Directors
The members forniing the Board of Trustees during the year and up to the date of this report are set out on page
Board of Trustee's responsibilities in relation to the financial statements.
The Board is responsible for preparing the annual report and the financial statements in accordance with
applicable law and regulations.
Company law requires the Board to prepare financial statements for each financial year. Under that law the
Board has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the
Board must not approve the financial statements unless they are satisfied that they give a true and fair view of
the state of affairs of the charitable company and of the incoming resources and application of resources,
including the income and expenditure, of the charitable company for that year. In preparing these financial
statements, the Board are required to..
select suitable accounting policies and apply them Consistently;
make judgements and estimates that are r¢asonable and prudent.
prepare the financial statements on the going concern basis, unlcss it is inappropriate to presume that the
charitable company will continue in business.
The Board is responsible for keeping ad¢quate accounting records that are sufficient to show and cxplain the
charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the
charitable company and enable the Board to ensur¢ that the financial statemcnts comply with th¢ Companies
Act 2006. The Board is also responsible for safeguarding the assets of the charitable company and hence for
taking rcasonable steps for the prevention and detection of fraud and other irregularities.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small entitles Tegime.
Approval
rh
This report was approved by the Board of Trustees on 12 August 2025 and is signed on its behalf by..
M Read
Chairman
Page 4

Northumberland Federation of Women's Institutes
(a company limited by guarantee)
Independent examiner's report on the unaudited financial statements to the directors of
Northumberland Federation of Women's Institutes
I rcport to the charity trustees on my examination of the accounts of the charitable company for the year cnded
31 March 2025, which are set out on pages 6 to 12.
Responsibililies and basis of report
As the charity's trustees of the company (and its directors for the purposes of company law) you are responsible
for the preparation of the accounts in accordance with the requirements of the Cotnpanies Act 2006 ('the 2006
Act,).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as carried out under section 145 of the Charities Act 2011 (the '2011 Act,). In carying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
2011 Act.
Independeftl ayaminer's report
I confinn that l am qualified to undertake the examination because I am a member of the Institut¢ of Chartered
Accountants in England and Wales.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving m¢ cause to believe..
l ) accounting records were not kept in respect of the company as required by section 3 86 of the 2006 Act. or
2) the accounts do not accord with those accounting records. or
3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any
requircmcnt that the accounts give a 'true and fair, view which is not a matter considered as part of an
independent examination" or
4) the accounts have not becn 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 th¢ UK and Republic of Ireland
(FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Oswald BA FCA
Stephenson Coates Audit Limited
Chartered accountants
West 2, Asama Court
Newcastle Business Park
Newcastle upon Tyne
NE4 7YD
12" August 2025
Page 5

Northumberland Federation of Women'5 Institutes
(a company limited by guarantee)
Statement of financial activities
for the year ended 31 March 2025
Summary income and expenditure account
Unrestricted funds
2025
2024
Income from:
Donations
Charitable activities (note 3)
Other trading activities (note 4)
Investments (note 5)
Miscellaneous income
4,075
48,023
16,748
4,289
267
4,009
42,506
18,844
4,486
17
Total
73,402
69,862
Expenditure on:
Raising funds
Trading accounts expenditure
Fund raising cxp¢nditui¢
3,307
6,877
5,009
5,166
10,184
10,175
Charitable activities (note 6)
68,201
61,337
Total
78,385
71,512
Net (losses)/gains on investments
{144)
1,749
Net (expenditure)lincome- net movement in funds
(5,127)
99
Total funds brought fonvard
445,008
444,909
Total funds carried forward
439.881
445,008
The notes on pages 8 to l2 form part of these financial statements.
Page 6

Northumberland Federation of Women's Institutes
(a company limited by guarantee)
Balance sheet at 31 Illarcb 2025
Notes
2025
2024
Fixed assets
Tangible assets
Investments
303,288
302,977
Total fixed assets
398,584
398,417
Current assets
Debtors
Cash at bank and in hand
Special deposit account
10
756
64,202
41
12,808
87,898
41
Total current assets
64,999
100,747
Creditors
Amounts due within one year
(23,702)
(54,156)
Net current assets
Total net assets
439,881
445,008
Funds - unrestricted
439,881
445,008
The notes on pages 8 to 12 fomi part of these financial statements.
In approving these financial statements as directors of the charitable company we hereby confIrm:
(a) that for the year stated above the charitable company was entitled to the exemption conferred by Section 477
of th¢ Companies Act 2006;
(b) that no notice has been deposited at the regist¢red office of the charitable company pursuant to Section 476
requesting that an audit be Conducted for the year ended 31 March 2025 and
(c) that we acknowledge our responsibilities for..
ensuring that the charitable company keeps accounting records which comply with Section 386. and
preparing financial statements which give a true and fair view of the state of affairs of the charitable
ompany as at the end of the financial period and of its profit or loss for the period then ended in accordance
with the requirements of Sections 394 and 395 and which othenvise comply with the provisions of the
Companies Act relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small entities regime of Financial Reporting Standard l 02.
These financial statements were approved by the Board on 12 August 2025 and are signed on their
behalf by:
M. Read
Chairman
B. Kilkenny
Honorary Treas
er
Company registration number: 3004105
Page 7

Northumberland Federation of Women's Institutes
(a company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
Accounting policies
l.l Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention, as modified by the revaluation of
certain assets. The financial statements have been prepared in accordance with the Statement of Recommended
Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial
statements are prepared tn Sterling (£), which is the fimctional cU￿encY of the entity,
The directors of the charitable company are satisfied that there are no material uncertainties concerning the
charitable company's ability to continue as a (roing concern for a period of at least 12 months from the date of
approval of the financial statetnents. Accordingly, the fmancial statements continue to be prepared on the going
concem basis.
The charitable company constitutes a public benefit entity as defined by FRS 102 and is an incorporated charity
(number 1049 L06). The registered office is at Cresswell House, 11112 Brenkley Way, Blezard Business Park, Seaton
Burn, Newcastle upon Tyne.
1.2 Income
Income is accounted for on an accruals basis, and is shown gross, with associated costs included in costs of raising
funds and charitable activities. Investment incotne is accounted for when receivable.
1.3 Expenditur¢
Expenditure is included in the Statement of Ftnancial Activities on an accruals basis. Liabilities are recognised as
expenditure as soon as there is a legal or constructive obligation committing the charitable company to that
expenditure, 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 which is directly attributable to specific activities has been included in these cost categories. Where
costs are attributable to more than one activity, they have been apportioned across the cost categori¢s on a basis
consistent with the use of these resources.
1.4 Operating leases
Rentals applicable to operating leases are charged to the Statement of Financial Activities on a straight-line basis
over the period they are incurred.
1.5 Tangible fixed assets
Depreciation is provided on equipment and f￿tureS partly at a rate of 200/0 on a reducing balance basis and partly at
IOO/o on a straight_line basis.
Depreciation has not been chorged on the charitable company's freehold property. The propety is subject to regular
maintenance. and in the opinion of the Board of Trustees any depreciation would be immaterial. The carrying value
of the property, and other fixed assets. is reviewed annually by the Trustees foT impainnent. If there is an indication
of possible impairment, the recoverable amount of any affected asset is estimated and compared against its carrying
amount. Where the estimated recoverable amount is lower, an impairn]ent loss is recognised imrnediately in the
Staternent of Financial Affairs.
1.6 Investments
Investrnents are a form of basic f￿anCIal instrument and are initially recognised at their cost and subsequently
rneasured at fair value as at the balance sheet date usino the closing quoted market price. The Statement of Financial
Activities includes the unrealised gains and losses arisin(T on revaluation of investments held at the year-end and the
realised gains and losses on disp05als throughout the year.
Voluntary assistance
Time is expended on the charity's activities and governance which is donated free of charge. It is impractical to
quantify the value of the titne given. accordingly, in accordance with FRS102, it is neither recorded as donated
income nor as an expense in the f￿anCIal statements.
Page 8

Northumberland Federation of Women's Institutes
(a company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
(continued)
Turnover
All income was derived within the United Kingdom.
Income from eharitable activities
2025
2024
Federation affiliation fees
Other affiliation fees
Committees, incom¢
32,610
1,957
30,845
2,850
48,023
42,506
Income from other trading activities
Trading accounts income
Fund raising income
5,705
6,816
16,748
18,844
Income from investments
Rent received
liiterest received
650
880
4,289
4,486
CharAtable activities
Committees, ¢xp¢nditure
WI support costs (note 7)
House expenses
Membership support
Committee cxpenses
Accountant's fees
Depreciation
Other
5,058
30,578
27,005
(1.512)
3,930
2,404
738
4,223
38.621
14,452
(581)
1,569
1,805
921
327
68,201
61,337
Page 9

Northumber12nd Federation of Women's Institutes
(a company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
(conlinued)
Staff costs
No remuneration was paid to members of the Board of Trustees (who are considered to be key
management personnel for the purposes of FRS102) during the year. Travel expenses amounting to
£1,451 (2024: £668) were reimbursed to them.
Staff costs were as follows:
2025
2024
Wages and salaries
Social security costs
Pension costs
15,538
25,560
819
16,357
26,841
The average number of employees (excluding directors) was l (2024: 1).
Tangible fixed assets
Freehold
property
Equipn)ent and
rjxtures
Total
Cost
At l April 2024
Additions
Disposals
299,289
39,879
1,049
339,168
1,049
At 31 March 2025
299.289
40,928
340,217
Depreciation
At l April 2024
Charg¢ for the year
Disposals
36,191
738
36,191
738
At 31 March 2025
36,929
36,929
Net book values
At 31 March 2025
299,289
3,999
303,288
At 3 l March 2024
299,289
3,688
302,977
All tangible fixed assets are used for charitable purposes.
Page 10

Northumberland Federation of Women's Institutes
(a company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
(continued)
Investments
2025
2024
At valuation: market value at 31 March
Charities Investment Fund investments
At cost..
Bursaries - national savings accounts
National Savings Income Bonds
COIF Charities deposit fund
Scottish Widows
20,930
21,074
81
34,000
40,275
10
81
34,000
40,275
10
95,296
95,440
10. Debtors
Due within one year..
Trade debtors
Prepayments and accrued income
37
719
12,089
719
756
12,808
11. Creditors: amounts falling due within one year
Accruals
Tax and social security
Deferred income
Other creditors
3,063
3,071
910
42,736
12,021
23,702
54,156
Pagcll