REGISTERED COMPAW NUMBER.. 03675104 (England and Wales)
REGISTERED CHARIry NUMBER". 1076283
Lancashire Federation of Women's Institutes
Report of the Trustees and
Unaudited Financial Statements
For the year ended 30 November 2025
Mcmillan & Co LLP
Chartered Acwuntants
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chortey
Lancashire
PR7 7NA

Lancashire Federation of Women's Institutes
Contents of the Financial Statements
for the year ended 30 November 2025
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
10
Balance Sheet
11 to 12
Notes to the Financial Statements
13 to 18

Lancashire Federation of Women's Institutes
Report of the Trustees
for the year ended 30 November 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2008, present their
report with the financial statements of the charity for the year ended 30 November 2025. The Iruslees have
adopted the provisions of Accounting and Reporting by Charities.. Ststemenl of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable
in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019}-
OBJECTIVES AND ACTIVITIES
Objects of the Wl
The main purposes of the Women's Instrtute organisation are lo enable women who are interested in i5sue5
associated with rural and vrban life (including the arts, crafts and suencesl to",
improve and develop conditions of rural and U￿an life.
lo advance their education in cib'zenship,
lo question in public both national and intem2tion21 issues.
lo promote learning and skills in music. drama, other Cultural subjects, home economics and handicrafts,
lo promote learning and skills in all branches of agricuAure, health and social welfare.
It seeks to give women the opportunity of working together through the Mn organisation and of putting into
practice those ideals for which il stands.
The aims of Lancashire Federation of Women's Inslilules ILFWI are lo open new VWS and recruit new
members whilst at the same lime providing existing members with a range of educational and recreational
activities together wlh learning opportunities. Through the work of the Wl Advisers (who are LFv￿ members
and who have received training from NFWI} it assists members in the souno running of their W.
The trustees confirm that they have referred to the guidan￿ contained in the Charity Commission's general
guidance on public benefit when reviewing the Chafrty's aims and objectives_
Page 1

Lancashire Federation of Women's Institutes
Report of the Trustees
for the year ended 30 November 2025
OBJECTIVES AND ACTIVITIES
Significant and Charitable a¢tlvltles
The Trustees agree that LFW has again achieved signfficant goals and moved forward for the benefit of its
members. The LFVW has focused on delivering the aims and objectives to ils membership and continues to
strive to both retain and attract new members to the organisabon. in this our 105th Year.
The Trustees have eontinued with Ihe system to fvrther improve the communication with Ws in Cluster groups
around the Federation area. This work is ongoing and as well as free workshops to train new officers, we
have offered some more help for Ws lo run efficiently and effectively, as well as bringing Ws I(￿ether socially.
Feedback ha5 informed us that Wis benefitted greatly from the cluster inib'ative. The rationale for the Cluster
groups stems from the Federalion's wide geographical area and diverse membership.
Earlier in the year. the New Proposed NFW Constitution was discussed to help members make an informed
choice. It was adopted at the NFW Annual meeting and in July a meeting was held on zoom lo adopt the
Articles of Association for LFWI.
The Annual CoLtncil meeting was held in April at the Lowther Pavilion Theatre in Lytham. It was attended by
450 members and invited guests. Alongside the main business meeting the members learnt about the work
of Helen Pankhurst CBE, the greal-granddaughler of Emmeline Pankhurst and granddaughter of Sylvia
Pankhurst, who were both leaders of the Suffragette Movement. She is a British Women's Rights activist,
scholar. and writer, and told us about her role and experien￿$. Several members also spoke about their life
experiences. Vve again held a Makers Malkel within Ihe venue, where members could display and sell their
homemade. crafted items.
The NFIM Annual meeting was held virtually with 38 delegate5 and many obseryers tuning in. The main
business was completed, and the vote lo adopt the Revised Constitution was taken and carried. The main
speakers al the meeting were the entrepreneurs Emma Bridgewater and Angel Strawbridge. The chosen
Resolution for 2025. "Bystanders can be Lifesavers" was debated and voted on by the delegate5 from all Wls
in England and Wales. The Resolution was passed unanimously. and work will ￿ undertaken to lake the
resolution forward.
In July. LFWI had a presence at the Rochdale Rotary Cla55ic Car show with inforrnation about previous Wl
resolutions and campaigns. Board members and Advisers represented LFWi. spreading the word about the
IM and what it can offer women in the area.
In the summer, we held our second Educational Residential break at Higham Hall in Cumbria, where members
were able to access expert tuition in crafts or enjoy a tour of Lakeland Gardens. In June one hundred
members attended a lascinating tslk by Frances Carlow on the history behind Queen Elizabeth I pearl
necklaces.
September saw us celebrating LFW'S 105th Birthday with a Gala Dinner enjoyed by members al Barton
Grange Hotel. This milestone anniversary celebrated the role the Federation has played Since 1915 in
advancing the educat'on, skills and learning opportunities available to member5 across the region. The
accompanying Archive Showcase, held at the LW offices, provided visiting members with an opportunity to
review the wort undertaken by trustees and volunteers over the last 105 years to further the W objects.
LFIM Chair Heather Williams and Treasurer Julie McAulay attended the virtual National Council Meeting held
al the b￿Inning of November. They gained valuable infomialion about the current Strategy lo move the
organisalion forward, promises from NFWI to all members and news about the Leaming Hub. Education Grant
scheme and review of Wl Lrfe.
Page 2

Lancashire Federation of Women's Institutes
Report of the Trustees
for the year ended 30 November 2025
Lancashiie Day is always an important date in the LFW calendar and is traditionally held on 27th November.
Celebrations were held in Southeast Lancashire in Rochdale this year, where members enjoyed a Lan¢ashire
Cheese Themed tasting Lunch.
We strive lo serve all our members and keep them informed and updated to acts.vely influenee legislator5 and
decision makers.
TEAM Activltles
Educational and recreational activities were organised by the sub-committees as follows..
MAKE AND CREATE TEAM
Chair - Alice Marquis-carr, Ansdell and Fairhaven IM
The Make and Create Team started the year with 8 new membership and with the energy and enthusiasm
to continue the education and enjoyrnenl of members by offering a wide variety of classes and events al
CTOSton House.
In the last twelve months, the team has organised a selection of courses including Kumihimo. Floral
Arrangements. Mosaic Workshop. Bramble Bear Workshop. Patchwork and Slow Stitching. Within the year,
a questionnaire asking for ideas and subjects for courses was distr5buled to all Vws. The results of this will
form the basis for the schedule next year.
The classes have been wel5 attended and have ranged from enlry-level and beginner to more advanced skills.
Vvhilsl most of the events have taken place within the Wl Offi'ce training room, the team continues to be
committed lo finding suitable venues al varioijs locations throughout the Federation, so that Members can
more easily acces5 the courses available. In addition, as some ¢our5es are very popular, there has been a
decision made to repeal some subjects to ￿loW greater ￿esS for n￿re members.
PUBLIC AFFAIRS TEAM
Chair- Patricia Forder, Hutton & HowicklLeyland Ws
In March, a successful Intemational Women's Day was held in Parbold W Hall, wlh an interesting and amusing
presentation on 'Lancashire Lasses., featuring some very famous women trom the world of entertainment.
The day concluded with a performance by the Part#)Id Ladies Ukulele group.
The tenure for the new Public Affairs team commenced in January, with their first event being a'Friendly Friday.
in May, when the work of the ACWW was explained. Following a suggestion trom the Board of TrLJStees to
consider actions resulting from previous Resolutions, an event took place in October with regard to Clean
Rivers, with an update from the CEO of the Ribble River Trusi and a shon presentation from memtsers of Roe
Green Wl Wild Swimming group.
Future plans the Re501ution5 Officer will be organising another Friendty Friday in April, after the 2026
Resolution is announced, in order to help W15 Wlth Iheii discussions prior lo the vote. Plans are well underway
lo celebrate Inlemational Day in July, featuring the culture, traditions and food of Denmark, and an
Environmental Day is planned for October wrth a tour of the local Recycling Centre at Leyland.
MEMBERSHIP SUPPORT
Chair- Ruth Grimley, Rainhilu Burnley Wl
This Team of 6 W Advisers concems itseff wth helping, advising, training, and supporb.ng Wl Officers and
members in the successful running of their W. Advisers carried out their role with telephone calls, sending
and answering emails, travelling across the Federation for face-to-face meèb'ngs with committees, and
attending VW meetings.
Women making enquiries about the W are initially dealt wrth by a dedicated ex Adviser who supports us with
this important first contact. Our web pages have been kept updaled and our details. profiles, and allocated
Wls are easily aGcessed by member5.
Page 3

Lancashire Federation of Women's Institutes
Report of the Trustees
for the year ended 30 November 2025
MEMBERSHIP SUPPORT- continued
Training Sessions- Advisers delivered the Officers Workshops in January. February and March. These were
well allended, and evaluations were very positive. They helped to re1nft)r￿ that Advisers were in a position
to offer help and support lo members. In July. Iwo se5Stons were scheduled for a refresh on the Equality,
Diversity, and Inclusion Policy.
An initiative to promote the work and raise the profile of the Board of Trustees. which commenced in 2024,
continued in 2025. 'Cluslers' gave geographically located Wls the opportunity to meet up with a Board
Member, Adviser, and an IFE to discuss mattets importanl to their Wl and to build up communications with
surrounding Wis, and to leam from each other. The latest cluster meetings have been developed to be less
formal and have been well received by W Members.
Three Vvls were suspended during the year due in the main to members notwillinglable to lake on offI￿r roles.
The third had a very small membership and was not financially viable following an increase in room hire costs.
LEISURE & LIFESTYLE TEAM
Chair- Sue HaIl￿ell, Coppull Wl
The Leisure and Lrfestyle Team commenced a new fvKpyear tenure in January 2025 and planned a varied
range of events to cover our remit. which is to encourage members, interests in a variety of leisure pursuits
and organise educationavrecreational visits to places of interest.
Walking Treasure Hunts are a￿VayS a very popular event in our programme. and in May, we organised a
morning and afternoon hunt around the picturesque and historic market town of Garstang.
Later in the year, a self-drive visit lo Browsholme Hall in the Ribble Valley, the 16th-century home of His
Majesty's Lord Lieutenant of Lancashire Amanda Parkerand her family, was enjoyed by many of our members.
The team organised Iwo separate visrts lo the historic buildings at Stonyhurst College and Museum. exploring
the rich history of the school, including the Elyzabethan era 'Slonyhursl Hall..
Walking tours of Manchester Cty Centre also proved very popular, wrth tsvo tours arranged to cope with the
demand. Members were able lo view some of the lesser-known quirks of Manchester, such as the Vimlo
sculpture and street art, alongskde Manchester music and the more tradth.onal sights.
We finished the year with a fesb've Crazy Golf session.
We are already planning our programme for 2026 and hope to encourage interest in pursUIts such as
orienteering and archery.
EDITORIAL TEAM
Chair- Emma Gillinder, Tarlelon
This is the fourth year of the digital edition of Red Rose News. Carrying on with the su¢cess of the previous
three years, by the end of the year six issues will have been produced. These are available to view on the
website and Faceb(x)k page and distributed free of charge to every Wl in the Lancashire Federation, as well
as copies being sent to NFWI and other Federations.
Page4

Lancashire Federation of Women's Institutes
Report of the Trustees
for the year ended 30 November 2025
EDITORIAL TEAM-conb"nued
Following on with the aims and objectives of the Wl, the main purwse of the Red Rose News is to edLJcale
and inspire members, encourage them to ty a range of new speakers and topics, and share ideas throughout
the membership.
As a￿ays, we have received some unique and entertaining articles from the Ws and their sub-groups about
speakers, activities and visits, supplemented by photographs and have been delighted to see articles coming
in from some of OUT new Wls.
These have been enhanced by conln"butions from the various Teams such as recipe ideas as well as the
graphics which add a finishing touch to the pages and offer rnembers an entertaining and easy read.
Team membership has remained the same this year. and the team has once again worked hard to ensure the
copy is prodU￿d promptly and includes as many contributions as possible from the membership.
Fundraising actÉvities & Investment perforrnance
Looking ahead, the overall social and economic oudook remains unsettled. There are significant concerns
over how long the various conflicts throughout the wortd will continue and what continued impact this will have
on both people and organisalions for the coming year and beyond. There are worries over Inflation and the
C05t of living plu5 future levels of personal, disposable incomes.
Putting all this together, it reinforces the benefits of maintaining a prudent and safe investment portfolio
consistent with the Investment objectives of the Trustees. Overall the Trustees are satisfied with the
positioning of the funds available lo LFVW in the year. So whilst increasing interest rates have benefitted LFWI
by increasing the return on our investments, there has been a corresponding increase in the cost of living for
both us and our members as we all need lo spend quite a bil more Just to buy the same as we did last year.
Internal and external factors
There are many internal and extemal factors which will affect the future performance of the Charity. The
Trustees are well aware of this and regularly reV￿W the strengths and weaknesses of the Charity.
Wthout going into every single possibility there are certain factors which will impinge upon both the present
and future and these include",
the continuing conflicts in the world and the eftecl on commodty, food prices etc. and the resultant inflation,
- any disruption to the way we live our lives or condtjct events due to emergencies that may arise in the future,
uncertainty and movement in stock markets and interest rates which leads lo future unpredictsbility over
both investment returns and also personal disposable incomes,
and lastly the Charity is always under pressure on the recnjitment and retention of members and particularly
officers.
FINANCIAL REVIEW
Prlnclpal fundlng sources and undertylng perforn)ance
LFvill is a membership-based organisation and consequently, as in previous years, it derives its main source
of income from membership subscriptions and from activities organised for members. Whilst there are ￿rtain
anticipated flu¢tualions in both income and expenditure year on year, these have also been affected by both
economic and world fa¢lors. Putting all this together. and wrth recent member numbers being largely stable,
the performanTr over the last few years is as expected.
The Board of LFW is mindful that although perfomance is stsble. they should continue to spend wisely and
exercise prudence. On a positive note. the gocxl managernent of investment funds, combined with rising
interest rates over the past hvo year5. ha5 seen a much better retum on the funds held on deposit.
Page 5

Lancashire Federation of Women's Institutes
Report of the Trustees
for the year ended 30 November 2025
FINANCIAL REVIEW
Investment policy and objectives
The Board of Trustee5 has the power to invest funds in such stocks, Shares, investments, property or bank
deposits in the UK as they see fit and in accordance with the Memorandum and Articles of Association, the V
Constitution and Charities legislation. The Trustees consider social, environmental and ethical criteria when
managing the funds of LFWI. They would not wish lo hold any investments or deposits that knowingly could
be lo the delrimenl of the W generally, although they are mindful that one of their prime duties is a financial
one.
The Trustees have agreed lo pursue a policy of low to medium risk to protect the capital value of the long term
bank deposits held as investments. The Truslees appreciate that this will produce only a moderate retum to
provide an income for the Federation but do not wish to subject the capital available to the unpredictability of
the markets.
Reserves policy
LFW requires reserves to allow il lo continue to work in the event of unforeseen disruption to income streams.
The Trustees consider holding unreslricled reserves equivalent to be￿een six and twelve months lo be
optimal. At present the unreslricled fttnds. excluding funds on long term deposit to generate an investment
return, sland al the equivalent of approximately 12 months expenditure. This policy is reviewed by the
Trustees annually.
The funds in the financial statements are defined as..
Unrestrlcted Fund - General Fund
This fund is unreslricled and is used for 811 charttable purposes without restriction in am?rdance with the
governing documents. This fund includes a ba5an¢e of £160,404 {2024.. £160,404) transferred from The
Lancashire Federation of Women's Institutes Fund {which arose on the incorporab'on of the chartyl.
Restricted Fund - Joy Morgan Bursary
Joy Morgan was an active Lancashire member with a p3s5ion for Denman College. After her death she left
a bequest in her will for sums lo be used as a bursary to assist members to attend Denman College courses.
As Denman College has now closed. il has been agreed. in consultation with the Executors. that this bursary
will now be used to as51sI members in taking educational ￿Urse$ organised by LFWI which it is felt will reflect
the original legacy. The amount held in this bursary fund is £3,49412024'. £3.6M}.
Restricted Fund - Broughton Wl Burytsary and Fulwood Bursary
This fund was bequeathed lo LFWI by a now deceased member with the purpose of providing two annual
bursaries lo attend courses al Denman College. As Denman College is now closed, these courses can be
taken through LFVM and other educational organisaD"ons. A member of Broughton VM and a resident of
Fulwood can apply for a bursary each year. The amount held in this bursary fvnd is £5,669 {2024'. £5,630).
Funds in Deficit
At the year end there were no funds in deficit.
FUTURE PLANS
The Board of Trustees will contrnue lo make every effort to search out geographieal venues for new WSS and
provide leaming and training opportunities for members in a wide variety of subject5 and where possible to
allow all members to play as full a part as possible in areas where LFW can have an input
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveming document
LFWI is a company limited by guarantee, as defined by the Companies Act 2006 and is controlled by its
governing document, the Memorandum and Articles of Association. In the day to day running of LFW the
Trustees comply with the Wl Constiluts"on.
Page 6

Lancashire Federation of Women's Institutes
Report of the Trustees
for the year ended 30 November 2025
STRUCTURE. GOVERNANCE AND MANAGEMENT
Organisational structure
All Women's Institutes (Wlsl are affiliated to a County or Island Federation. At the close of the year there are
147 12024-. 1511 Wls, with a total of 5,871 12024.. 6,1361 members affiliated to the Lancashire Federation of
)Ms. The area covers Tunstall in the north to Halewoc#Y in the south and Blackpool in the wesl to Saddleworth
in the east.
Each W is responsible for its own financial affairs. The financial staten￿nIS of LFW include only those
transactions relating to LFW and not to the financial acb"vities of local VVIS.
There is a triennial election for members of the Board of Truslees {Ihe Board) which consists of up to fvlelve
members who represent all Ws. The Board also has the F)ower to Co-opt up to four further members. Any
paid-up member is eligible for nomination provided she is not a salaried member of LFW or a Trustee of any
other Federation. The election is conducted by postal ballot. The Officers of Ihe Board are elected annually
lo the Board as soon as txjssible after the Annijal Council meeting.
At a special Board Meebng on 31 March 2025 He*her Wlliams was elecle(f Chairman, Julie McAulay was
elected Treasurer and Patricia Forder was elected Viee£hairman. The other Trustees serving on the Board
as al the dale of signing this report are Louise Aplin, Emma Gillinder, Ruth Grimley and Alice Marquis-carr.
The Board of Trustees meets monthly to make any policy decisions and discuss the smooth running of LFWI.
They are also responsible for the sound financial running of LFW including setting reserve policies and the
investment policy.
During the year under review there was one part-time member of staff, Diane Jenkins. Diane is both
Federation and Company Secretary and is responsible for the day tr) day running of the office and
adrnin15trative affairs together with keeping the primary financial records.
The organising of some events is delegated to certain sutpcommittees which are appointed by the Board of
Trustees biennially.
The LFW is affiliated to the NFW.
Recruitment. induction and training of new trustees
Vmien recruiting, inducting and training new trustees. the Charity follows the principles as sel out in the Wl
Conslitulion. Trustees are given the opportunity to receive training from both LFVVI and NFVM during their
term of office.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03675104 (England and Wales)
Registered Charity number
1076283
Registered office
8 Croston House
Lanca5hire Business Park
Centurion Way
Leyland
Lancashire
PR26 6TU
Page 7

Lancashire Federation of Women's Institutes
Report of the Trustees
for the year ended 30 November 2025
Trustees
PSV Coates
R L Grimley
H Vvilliams
LM Williams
PE Forder
J Randall
M J Blackwell
LJ Hayes
EE Gillindef
AR Marquis-carr
LT Aplin
SE Hallwell
J McAulay
(resigned 2913r20251
(resigned 2913120251
(resigned 14112120241
(resigned 291312025}
(resigned 101312025)
(appointed 2012120251
(appointed 2013120251 (resigned 511120261
(appointed 1611120251
Company Secretary
E D Jenkins
Independent Examlner
Mcmillan & Co LLP
Chartered Accountsnts
28 Ealon Avenue
Matrix Office Park
Buckshaw Vi118ge
Chorley
Lancashire
PR7 7NA
Advisers
Principal Bankers
Virgin Money l Yorkshire Bank
2 - 4 Abingdon Street
Blackpool
Lancashire
FY120R
FUNDS HELD AS CUSTODIAN FOR OTHERS
The Charity does not hold any funds as a custodian.
PEOPLE
The Board of Trustees values the contr"tbution made to LFMn by its members and both ils paid staff and
volunteers and considers that good communications and relaty"onships wth its members to be very important
and makes relevant infomiation available to all.
This report has been prepared in accordance with the special provisK)ns of Part 15 of the Companies Act 2006
relating to small companies.
Approved by OTder of the board of tnFstees on iIKApril 2026 and signed on its behalf by..
H Williams- Trustee
Page 8

Independent Examiner's Report to the Trustees of
Lancashire Federation of Women's Institutes
Independent examiner's report to the trustees of Lancashire Federation of Women's Institutes {'the
Company'i
report to the charity trustees on my examination of the accounts of the Company for the year ended
30 November2025
Rèsponsibilities and basis of report
As the charity's Iruslees of the Company land also its directors for the purposes of company lawl you are
responsible for the preparatton of the accounts in accordance with the requirements of the Companies Act
20061'the 2006 AcY}.
Having sabsfied mysew that the accounts of the Comparky 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 Secb'on 145 of the Charities Act 2011 1.the 2011 Act'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl 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..
accounting records were not kept in respect of the Company as required by Section 386 01 the 2006
Act., or
the accounts do not accord with those records., or
the accounts do not compty with the accounb.ng requirements of Seth"on 396 of the 20(K Act other than
any requirement that the accounts gtve a true and fair view which is not a matter considered as parl of
an independent examination., or
the accounts have not been prepargj in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charibes lapplicable to charities preparing
their accounts in accordance with the Financial ReFK)rtk"ng Standard applicable in the UK and Republi
of Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examination lo which
allenlion should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
DA Rogerson FCCA. BFP, ACA
Mcmillan & Co LLP
Chartered Accountants
Date..
ri12026
Page 9

Lancashire Federation of Women's Institutes
Statement of Financial Activities
for the yoar onded 30 November 2025
2025
Total
funds
2024
Total
funds
UnrestriGled
funds
Restricted
funds
Notes
INCOME AND ENDOVVMENTS FROM
Charitable activities
Activities of the Federation
Investment income
114,065
11.368
114.065
11.757
118,982
10,501
389
Total
125.433
389
125,822
129,483
EXPENDITURE ON
Charttable activities
Activitie5 of the Federab"on
Other
105.584
1,000
105,584
1,500
114,566
1,200
500
Total
106,584
500
107,084
115,766
NET INCOME I (EXPENDITURE}
18,849
18,738
13,717
RECONCILIATION OF FUNDS
Total funds brought forward
258.969
.274
268.243
254,526
TOTAL FUNDS CARRIED FORWARD
277.818
9.163
286,981
268,243
The notes form part of these financial statements
Page 10

Lancashire Federation of Women's Institutes
Balance Sheet
30 November 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restllcted
funds
Noles
FIXED ASSETS
Tangible as5els
3.765
3.765
4,967
CURRENT ASSETS
Debtors
Cash al bank
2.214
285.215
2,214
294.378
4,223
278,827
9.163
287,429
9,163
296,592
283,050
CREDITORS
Amounts falling due within one year
10
(13.3761
113,3761
119,7741
NET CURRENT ASSETS
283,216
263.276
TOTAL ASSETS LESS CURRENT
LIABILITIES
2TI,818
9,163
286,981
268,243
NET ASSETS
277,818
9,163
286,981
268,243
FUNDS
Unrestricted funds
Reslricled funds
11
277,818
9.163
258,969
9,274
TOTAL FUNDS
286.981
268,243
The charitable company is entitled lo exemption frorn audit under Sects'on 477 of the Companies Act 2006 for
the year ended 30 November 2025.
The members have not required the Company to obtain an audit of rt5 financial statements for the year ended
30 November 2025 in accordan￿ with Se¢lion 476 of Ihe Companies Act 2006.
The tnjstees acknowledge their responsibil(iies for
lal
ensuring that the charitable company keeps accountr.ng record5 that comply with Sections 386 and 387
of the Companies Act 2006 and
preparing financial ststemenls which give a true and fair view of the state of affairs of the eh8rilable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which olhetwise comply with the
requirements of the Companies Act 2CwJ6 relating to financial ststements, so far as applicable to the
charitable company.
Ibl
The notes ft)mi part of these financial ststements
Page11
continued...

Lancashire Federation of Women's Institutes
Balance Sheet- continued
30 November 2025
These financial statements have been prepared in 2ccordan¢e with the provisions applicable lo charrtabl8
companies subject lo the small companies regime.
The financial statements were approved by the Board of TFUStees and authorised for issue on IlkApril 2026
and were signed or¢ its behalf by..
J McAulay- Trustee
The notes form part of these financial statements
Page 12

Lancashire Federation of Women's Institutes
Notes to the Financial Ststements
for the year ended 30 November 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements ol the charitable company, which is a public benefft entity under FRS 102,
have been prepared in accordance with the Charitses SORP IFRS 1021 'Accounting and Reporting by
Charities." Statement of Recommended Praclice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS
1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial slalements
have been prepared under the historical cost convention.
The presentation currency of the financial statements is the Pound Sterfing (£1 and the amoun15 in the
financial statements have been rounded to the nearest £1.
Financial instruments
Financial instruments are recognised when the entity be¢ome5 party lo the contractual provisions of the
Ill5trument. Basic financial assets, which include debtors, prepayments and bank balances, are initially
measured at transaction price and are subsequenuy carried at cost unless the arrangement indicates
otherwise and then the a55el 15 meaSUTed at the preser)I value of the future Teceipts discounted at a
market rate of interest. Basic financial liabilities, which irkclude creditors, accruals. and any borrowings,
are initially recognised al transaction price and are subsequently carried al cost unless the arrangement
indicates otherwise and then the liability is measured at the present value of the future obligations
discounted al a market rate of interest.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement lo the
funds, it is probable Ihal the income will be received and the amount can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal orconstructive obligation commilling
the charity to that expenditure, il is probable that a transfer of economic benefits will be required in
selllement and the amount of the obligation can be measured reliably. Expendrfiure is accounted for on
an accruals basis and has been classified under he8dings that aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings they have been allocated to activities
on a basis consislenl with the use of resour￿.
Tangible fixed assets
Depreciation is provided at the following annual rates irk order lo write off each asset over it5 estimated
useful life.
Fixtures, fittings and computers
at variable rates on reducing balan
Taxation
The charity is exempt from co¥poration tax on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the
trustees. Restricted funds can only be used for particular reslricled purposes within the objects of the
charity. Reslriclions arise when specified by the donor orwhen funds are raised for particular reslricled
purposes.
Further explanation of the nature and PLsrpose of each fund is included in the Report of the
Trustees.
Pension costs and other po$t-r8tirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable lo
the charitable company's pension scheme are charged to Ihe Statement of Financial Activities in the
period to wh￿h they relate.
Page 13
continued...

Lancashire Federation of Women's Institutes
Notes to the Financial Statements - continued
for the year ended 30 November 2025
INVESTMENT INCOME
2025
2024
Bank interest re￿1vable
10.501
NET INCOME1IEXPEND￿uREl
Nel incomellexpenditure} is stated aftef chargingl{creditingl=
2025
2024
Depreciation - owned assels
1,579
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 30 November 2025 nor for
the year ended 30 November 2024.
Trust995' gxpen5es
2025
2024
Trustees, expenses
2.921
STAFF COSTS
The average monthly number of employees during the year was as follows".
2025
2024
Administrative, secretarial and finance
No employees received emoluments in excess of £60.000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Activities of the Federab"on
Investment income
118,982
10,043
118,982
10,501
458
Total
129.025
458
129,483
EXPENDITURE ON
Charitable activities
Activities of the Federats"on
Other
114,566
1,000
114,566
1,200
200
Total
115566
200
Page 14
continued...

Lancashire Federation of Women's Institutes
Notes to the Financial Ststements- continued
for the year ended 30 Novernber 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnued
Unwlricted
Restricted
fvnds
funds
Total
funds
NET INCOME
13.459
258
13,717
RECONCILIATION OF FUNDS
Total funds brought forward
245,510
9,016
254,526
TOTAL FUNDS CARRIED FORWARD
258,969
268 243
TANGIBLE FIXED ASSETS
Fixtures,
fillings
and
computers
COST
Al 1 December 2024 and
30 November 2025
31,338
DEPRECIATION
At 1 December 2024
Charge for year
26.371
At 30 November 2025
NET BOOK VALUE
AI 30 November 2025
At 30 November 2024
4,967
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
VAT
Debtors, prepayments and
payments for future events
174
1.765
300
2,813
275
1.110
2,214
4,223
Page 15
continued...

Lancashire Federation of Women's Institutes
Notes to the Financial Statements- continued
for the year ended 30 November 2025
CASH AT BANK
2025
2024
Broughlon
Wl and
Fu￿00d Joy Morgan
Bursary
Buisary
General
fund
Total
funds
Total
funds
Bank Cur￿n1 accounts
Bank dep051t accounts
48,656
236,559
48,656
245.722
44,610
234,217
5,669
3.494
Total
285,215
5.669
3,494
294,378
278,827
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Creditors, accruals and receipts for fvture events
Social security and other tsxes
12.708
668
19,155
619
19,774
11. MOVEMENT IN FUNDS
Net
movement
in funds
At
30111125
At 1112124
Unrestricted funds
General fvnd
258,969
18,849
277,818
Restricted funds
Broughlon Wl and FU￿0c%j Bursary
Joy Morgan Bursary
5.630
39
11501
5.669
3,494
9.163
TOTAL FUNDS
286.981
Page 16
conlinued..-

Lancashire Federation of Women's Institutes
Notes to the Financial Statements - continued
forthe year ended 30 November 2025
11.
MOVEMENT IN FUNDS- Continuod
Net movement in ftjnds, included in the aiK)ve are as follows-.
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
125,433
1106,5841
18,849
Restricted funds
Broughlon Wl and Fu￿0[x1 Bursary
Joy Morgan Bursary
239
150
12001
13001
39
11501
389
500
TOTAL FUNDS
125.822
107,0841
18,738
Comparatives for movement In funds
Nel
movement
in funds
Al
30111124
At 1112123
Unrestricted funds
General fund
245.510
13,459
258,969
Restricted funds
Broughlon Wl and F￿￿oOd Bursary
Joy Morgan Bursary
5,551
3.465
79
179
5,630
9,016
258
9,274
TOTAL FUNDS
254,526
13,717
268,243
Page 17
continued...

Lancashire Federation of Women's Institutes
Notes to the Financial Statements - continued
for the year ended 30 November 2025
11.
MOVEMENT IN FUNDS- continued
Comparatsve net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
129,025
(115,5661
13,459
Restricted funds
Broughlon and FuNvood Bursary
Joy Morgan Bursary
279
179
{2001
79
179
458
200
258
TOTAL FUNDS
129,483
115.7661
13,717
Further explanation on the nature and purpose of each fund is included in the Report of the Trustees.
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2025.
Page 18