```
REGISTERED CHARITY NUMBER: 1167199
```
## **`Report of the Trustees and`**
```
Unaudited Financial Statements for the Year Ended 31 August 2025
```
```
for
```
```
The Middlesex Federation Of Women's
```
```
Institutes
```
```
Merchant & Co
Chartered Certified Accountants
```
```
2 Craven Road
Ealing
London
W5 2UA
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Contents of the Financial Statements
for the Year Ended 31 August 2025
```
||**`Page`**|
|---|---|
|**`Reference and Administrative Details`**|`1`|
|**`Report of the Trustees`**|`2 to 5`|
|**`Independent Examiner's Report`**|`6`|
|**`Statement of Financial Activities`**|`7`|
|**`Balance Sheet`**|`8`|
|**`Notes to the Financial Statements`**|`9 to 18`|
|**`Detailed Statement of Financial Activities`**|`19 to 20`|
```
The Middlesex Federation Of Women's
Institutes
```
```
Reference and Administrative Details
```
## **`for the Year Ended 31 August 2025`**
|**`TRUSTEES`**|`Mrs S Endersby`|
|---|---|
||`Mrs L Reed`|
||`Mrs A Fremantle`|
||`Mrs A M Chessman`|
||`Mrs J N Lewis`|
||`Mrs E Alcock`|
||`Mrs C Maxted (resigned 20.11.24)`|
||`Mrs E Morrell`|
|**`PRINCIPAL ADDRESS`**|`3, 7B The Green`|
||`West Drayton`|
||`Middlesex`|
||`UB7 7PL`|
|**`REGISTERED CHARITY NUMBER`**|`1167199`|
|**`INDEPENDENT EXAMINER`**|`Merchant & Co`|
||`Chartered Certified Accountants`|
||`2 Craven Road`|
||`Ealing`|
||`London`|
||`W5 2UA`|
|**`BANKERS`**|`Barclays Bank UK Plc`|
||`53 The Broadway`|
||`Ealing`|
||`London`|
||`W5 5JS`|
```
Page 1
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Report of the Trustees
for the Year Ended 31 August 2025
```
```
The trusteespresenttheirreportwiththe financialstatementsof the charityforthe yearended31 August2025. The
trusteeshaveadoptedthe provisionsof AccountingandReportingby Charities:Statementof Recommended Practice
applicableto charitiespreparingtheiraccountsin accordancewiththe FinancialReportingStandardapplicablein the
UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
TheMiddlesexFederationoftheWomen'sInstitutes(WI)isrecognisedasaneducationalcharitywithmembers also
very involved with their local communities.
```
## **`Public benefit`**
```
TheWIisrecognisedasaneducationalcharitywhichadvancestheeducationofwomenandalso promotes
sustainabledevelopmentforthepublicbenefitbysucheducation,withmembersalsobeingencouragedto be
involvedwith their local communities.The Board of Trustees, a Membershipsub-committee,a Craft sub-committee, a
PublicAffairssub-committeeanda MembershipCommunicationco-ordinatorprovidetrainingandadministration for
our members.
```
```
We have compliedwith the dutiesin section17 of the CharitiesAct 2011 to have regardto guidancepublishedby the
Charity Commission, including public benefit guidance.
```
```
Page 2
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Report of the Trustees
for the Year Ended 31 August 2025
```
## **`ACHIEVEMENTS AND PERFORMANCE`**
## **`Charitable activities`**
```
Keyachievementsin2023/24-ourWIscontinuetoattendfundraisingeventswithinourlocalcommunities and
attendedWIGroupmeetingsacrosstheFederation.InparticularbothSpelthorneGroupandMiddlesexWest Group
are holding very well attended meetings. We have 5 WI Advisers.
```
```
OurMiddlesexNewslettercontinuestoprovideanexcellentlineofcommunicationtoallofourmembers. The
newsletterisavailableonlinethroughourwebsiteandamonthlyemailtoallofourmembersfromourChair. For
thosememberswhopreferahardcopyofthenewsletteritisavailabletopurchase.Weproduceandprint the
newsletter in-house to save costs.
```
```
TheFederationcontinuestoholdworkshopstotrainnewWITreasurers,SecretariesandPresidents.Howto Guides
havebeenproducedforourmembersontheuseofsocialmediaandtheLearningHubprovidedbyNFWI, where
memberscanlearnnewskills,enjoyonlinesocialinteractionforcraftsandtohearinterestingtalksonavariety of
subjects.
```
```
We have continued with our Craft Dabble days, held in our County Office however attendance is improving
WecontinuetobeactivesupportingNFWIcampaignsandinitiatives,especiallythe2023NFWIresolution "Clean
RiversforPeopleandWildlife".Manyofourmembershaveparticipatedinmarchestohighlightthedire condition
ourriversare in.This year marksourthirdannualWI Week of River Action,andwe are callingon the government to
getseriousaboutmicroplasticpollution.Thismeanscompulsorytestingofsewageformicroplasticsand stronger
regulationof sludgein the shortterm,as well as a coherentplanfor 'upstreamsolutions'- suchas microplastic filters
in washing machines and better product design.
```
```
June 2025 saw our WI members votingin force to supporta major new campaignfor 2025/6,titledBystanderscan be
Lifesavers - to increase vital CPR and defibrillator skills across the UK.
```
```
We heldourAnnualCouncilmeetingin March2025.The meetingwas againheldat QuestorsTheatrein Ealing. This
venuehasprovedpopularwithattendancecontinuingtoimprove.Wehadtwoguestspeakers,oneofwhom was
Melissa Green, CEO of the National Federation of Women's Institutes.
```
```
TheNFWIACMwasheldinJune2025,heldonlinethisyear.ManyofourWIsheldsocialeventsaroundthe day
inviting members to come along and watch as a group.
```
## **`FINANCIAL REVIEW`**
## **`Financial result and reserves policy`**
```
The charityhas a net surplusfor the year of £36,709(2024: £5,439)of which £36,992(2024: £4,516)was derived from
unrestrictedreserves,and(£283)(2024:£923)from restrictedreserves.Subscriptionscontinueto be the main source
of income beside the rent income.
```
```
Theunrestrictedreserveswhichcanbeappliedtothegeneraloperationofthecharitystandat£350,582 (2024:
£313,590), the restricted reserves stand at £3,808 (2024: £4091) as at 31 August 2025.
```
## **`Reserves policy`**
```
Thetrusteesconsiderthatthecharityshouldholdatleast£46,000tocoveremergencies,beingapproximately 18
monthsregularexpenditure.Some of these may be neededto offsetanyreducedincomefrom fallingmembership in
order to fund the administration of the office.
```
```
We are still aware that it may be necessary to incur legal costs in renewing the lease for No 2.
```
```
Page 3
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Report of the Trustees
for the Year Ended 31 August 2025
```
## **`FUTURE PLANS`**
```
Themembershipyearrunsfrom1stApriluntil31stMarch.Ourmembershipnumbersasof31stAugust2025 was
1375, slightlydown on previousyear, however we are seeing numberscontinueto grow monthon month.Across the
WI nationally membership numbers are down
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
Thecharityiscontrolledbyitsgoverningdocument,itsConstitutionasaCharitableIncorporatedOrganisation (CIO)
andtheRulesforFederationof Women'sInstitutes.Bothof thesegoverningdocumentswere revised4thJune 2025
to reflect new ways of appointing trustees and to improve/modernise the processes for our WIs to operate.
```
## **`Recruitment and appointment of new trustees`**
```
The Board of Trustees shall consist of at least six and up to fifteen members in total which comprises:
```
```
uptotenelectedTrustees("ElectedTrustee")totheBoardtoserveasTrustees;co-optionsmaybemadeif required
duringtheyearwiththeelectionofsuchco-optedtrusteesbeingratifiedatthenextAnnualMeeting.Elections for
Boardmembersareheldeverythreeyears.AnyTrusteewhohasservedfornineyearsintotal(regardlessof the
means of appointmentor election)must retire from office and is ineligibleto serve as a Trustee again until three years
have passed.
```
```
AllTrusteesworkinavoluntarycapacity.TheBoardmeetuptoeleventimesduringtheyear,plusone special
meeting to elect officers and formulate policy.
```
```
At the beginning of the financial year in September 2024 the board of trustees comprised
Mrs Angela Chessman, Chairman
Mrs Sarah Endersby, Honorary Treasurer
Other committee members were:
Mrs Alison Fremantle
Mrs Julia Lewis
Mrs Elizabeth Alcock
Mrs Elizabeth Morrell
Mrs Lorraine Reed
Mrs Celya Maxted (retired November 2024)
```
```
TheTrusteescanappointuptofourofficersfromtheirnumber:Chairman,HonoraryTreasureranduptotwo Vice
Chairmen.
```
## **`Organisational structure`**
```
TheMiddlesexFederationcomprisesof41Women'sInstitutebranchesthroughouttheformercountyof Middlesex
and Greater London. Iver Evening WI was suspended due to lack of Officers.
```
```
EachWIisresponsibleforrunningitsownmonthlymeetingsanditsfinances,mostWisbeingregistered individually
with the CharityCommission.All Wis are part of the NationalFederationof Wis and are encouragedto take a full part
in their activities.
```
```
Fundingmainlycomesfromsubscriptionsanddonations.Trusteesandsub-committeemembersarepaid travelling
expenses.
```
```
WenolongerownthebuildingatNo2theGreen,WestDrayton,whichwasourformeroffice.Thiswassoldto the
neighbouringDoctors'Practisein August2025 and we rent a unitat No 7 the Green, West Drayton.The lease for Unit
3 No 7 The Green was renewed In January 2025 for one year.
```
```
Page 4
```
```
The Middlesex Federation Of Women's
Institutes
```
```
for the Year Ended 31 August 2025
```
## **`Report of the Trustees`**
```
Approved by order of the board of trustees on 14 January 2026 and signed on its behalf by:
```
```
Mrs A M Chessman - Trustee
```
```
Page 5
```
```
Independent Examiner's Report to the Trustees of
The Middlesex Federation Of Women's
Institutes
```
## **`Independent examiner's report to the trustees of The Middlesex Federation Of Women's Institutes`**
```
I reportto the charitytrusteeson my examinationof the accountsof The MiddlesexFederationOf Women's Institutes
(the Trust) for the year ended 31 August 2025.
```
## **`Responsibilities and basis of report`**
```
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
```
```
I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunderSection 145(5)(b)
of the Act.
```
## **`Independent examiner's statement`**
```
Since yourcharity'sgross incomeexceeded£250,000yourexaminermust be a member of a listedbody.I can confirm
thatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheAssociationofChartered Certified
Accountants, which is one of the listed bodies.
```
```
I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnection with
the examination giving me cause to believe that in any material respect:
```
`1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
```
## **`Use of our report`**
```
This reportis made solely to the charity'strustees,as a body,in accordancewith section 145 of the CharitiesAct 2011.
MyworkhasbeenundertakensothatImightstatetothecharity'strusteesthosemattersIamrequiredtostate to
theminthisreportandfornootherpurpose.Tothefullestextentpermittedbylaw,Idonotacceptor assume
responsibilityto anyoneother than the charityand the charity'strusteesas a body,for my work, for this report,or for
the opinions I have formed.
```
```
Ketan Ramesh Patel FCCA
```
```
Merchant & Co
Chartered Certified Accountants
2 Craven Road
Ealing
London
W5 2UA
```
```
23 January 2026
```
```
Page 6
```
```
The Middlesex Federation Of Women's
Institutes
```
## **`Statement of Financial Activities`**
## **`for the Year Ended 31 August 2025`**
|`Unrestricted`
`funds`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`2`
**`123`**
**`Charitable activities`**
`Educational activities`
**`17,846`**
`Other trading activities`
`3`
**`4,918`**
`Investment income`
`4`
**`16,022`**
`Other income`
**`219,686`**
**`Total`**
**`258,595`**
**`EXPENDITURE ON`**
`Raising funds`
`5`
**`3,577`**
**`Charitable activities`**
`6`
`Educational activities`
**`4,120`**
`Other`
**`24,278`**
**`Total`**
**`31,975`**
`Net gains/(losses) on investments`
**`(189,628)`**
**`NET INCOME/(EXPENDITURE)`**
**`36,992`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`313,590`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`350,582`**|`Restricted`
`funds`
`£`
**`-`**
**`-`**
**`(309)`**
**`26`**
**`-`**
**`(283)`**
**`-`**
**`-`**
**`-`**
**`-`**
**`-`**
**`(283)`**
**`4,091`**
**`3,808`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`123`**
**`17,846`**
**`4,609`**
**`16,048`**
**`219,686`**
**`258,312`**
**`3,577`**
**`4,120`**
**`24,278`**
**`31,975`**
**`(189,628)`**
**`36,709`**
**`317,681`**
**`354,390`**|`2024`
`Total`
`funds`
`£`
`6`
`15,072`
`7,803`
`15,458`
`-`|
|---|---|---|---|
||||`38,339`|
||||`7,229`
`3,730`
`21,941`|
||||`32,900`|
||||`-`|
||||`5,439`
`312,242`|
||||`317,681`|
## **`CONTINUING OPERATIONS`**
```
All income and expenditure has arisen from continuing activities.
```
```
The notes form part of these financial statements
```
```
Page 7
```
```
The Middlesex Federation Of Women's
```
```
Institutes
```
## **`Balance Sheet`**
## **`31 August 2025`**
|`Unrestricted`
`funds`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`11`
**`518`**
`Investment property`
`12`
**`-`**
**`518`**
**`CURRENT ASSETS`**
`Debtors`
`13`
**`914`**
`Cash at bank`
**`352,349`**
**`353,263`**
**`CREDITORS`**
`Amounts falling due within one year`
`14`
**`(3,199)`**
**`NET CURRENT ASSETS`**
**`350,064`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`350,582`**
**`NET ASSETS`**
**`350,582`**
**`FUNDS`**
`16`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Restricted`
`funds`
`£`
**`-`**
**`-`**
**`-`**
**`-`**
**`3,808`**
**`3,808`**
**`-`**
**`3,808`**
**`3,808`**
**`3,808`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`518`**
**`-`**
**`518`**
**`914`**
**`356,157`**
**`357,071`**
**`(3,199)`**
**`353,872`**
**`354,390`**
**`354,390`**
**`350,582`**
**`3,808`**
**`354,390`**|`2024`
`Total`
`funds`
`£`
`610`
`200,000`|
|---|---|---|---|
||||`200,610`
`685`
`121,207`|
||||`121,892`
`(4,821)`|
||||`117,071`|
||||`317,681`|
||||`317,681`|
||||`313,590`
`4,091`|
||||`317,681`|
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon14January2026 and
were signed on its behalf by:
```
```
A M Chessman - Trustee
```
```
S Endersby - Trustee
```
```
The notes form part of these financial statements
```
```
Page 8
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements
for the Year Ended 31 August 2025
```
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsof thecharity,whichis a publicbenefitentityunderFRS 102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
CharitiesAct2011.Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention, as
modified by the revaluation of certain assets.
```
## **`Income`**
```
All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.
Income derived mainly from members subscriptions, rental income and other charitable activities.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
```
## **`Tangible fixed assets`**
```
Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful
life.
```
```
Computer equipment- 15% on reducing balance
```
## **`Investment property`**
```
Investmentpropertyis shownatmostrecentvaluation.Anyaggregatesurplusordeficitarisingfrom changes
in fair value is recognised in the Statement of Financial Activities.
```
## **`Taxation`**
```
The charity is exempt from tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
```
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
```
## **`Debtors`**
```
Basic financialassets, includingtrade and other debtors,are initiallyrecognisedat transactionprice, unless the
arrangementconstitutesa financingtransaction,where the transactionis measured at the present value of the
futurereceiptsdiscountedat a marketrateof interest.Suchassetsare subsequentlycarriedat amortised cost
using the effective interest method, less any impairment.
```
```
continued...
```
```
Page 9
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements - continued
for the Year Ended 31 August 2025
```
## **`1. ACCOUNTING POLICIES - continued`**
## **`Cash and cash equivalents`**
```
Cash and cash equivalentsare representedby cash in hand,depositsheld at call with financialinstitutions, and
othershort-termhighlyliquidinvestmentsthatmatureinnomorethanthreemonthsfromthedate of
acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
```
## **`Creditors`**
```
Basicfinancialliabilities,includingtradeandothercreditors,loansfromthirdpartiesandloansfrom related
parties,are initiallyrecognisedat transactionprice, unless the arrangementconstitutesa financing transaction,
wherethedebtinstrumentismeasuredatthepresentvalueofthefuturepaymentsdiscountedata market
rateofinterest.Suchinstrumentsaresubsequentlycarriedatamortisedcostusingtheeffective interest
method, less any impairment.
```
## **`Going concern`**
```
Thefinancialstatementshavebeenpreparedonthebasisofgoingconcern.Duetothehighlevelof reserves
there are no material uncertainties regarding going concern for the next 12 months.
```
## **`2. DONATIONS AND LEGACIES`**
|**`DONATIONS AND LEGACIES`**|||
|---|---|---|
||**`2025`**|`2024`|
||**`£`**|`£`|
|`Donations`|**`123`**|`6`|
|**`OTHER TRADING ACTIVITIES`**|||
||**`2025`**|`2024`|
||**`£`**|`£`|
|`Publications`|**`245`**|`425`|
|`Subcommittees' activities`|**`355`**|`436`|
|`Special efforts and other activities`|**`363`**|`1,809`|
|`200 Club`|**`1,687`**|`999`|
|`ACWW Charity collections`|**`28`**|`68`|
|`Conference income`|**`1,123`**|`2,485`|
|`Pooling income`|**`-`**|`662`|
|`Insurance`|**`808`**|`826`|
|`Events income`|**`-`**|`93`|
||**`4,609`**|`7,803`|
## **`3. OTHER TRADING ACTIVITIES`**
```
continued...
```
```
Page 10
```
```
The Middlesex Federation Of Women's
Institutes
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 August 2025`**
## **`4. INVESTMENT INCOME`**
|`Rent receivable`
`Deposit account interest`
**`5.`**
**`RAISING FUNDS`**
**`Raising donations and legacies`**
`Subcommittees' activities`
`Special efforts and other activities`
`200 Club`
`ACWW Charity appeals and donations`
`Conference expenditure`
`Pooling expenditure`
`Events expenditure`
**`6.`**
**`CHARITABLE ACTIVITIES COSTS`**
`Educational activities`
**`7.`**
**`SUPPORT COSTS`**
`Educational activities`|**`2025`**
`2024`
**`£`**
`£`
**`15,443`**
`15,000`
**`605`**
`458`
**`16,048`**
`15,458`
**`2025`**
`2024`
**`£`**
`£`
**`128`**
`292`
**`611`**
`697`
**`1,530`**
`1,507`
**`-`**
`218`
**`1,083`**
`4,098`
**`-`**
`32`
**`225`**
`385`
**`3,577`**
`7,229`
`Support`
`costs (see`
`note 7)`
`£`
**`4,120`**
`Governance`
`costs`
`£`
**`4,120`**|
|---|---|
```
continued...
```
```
Page 11
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements - continued
for the Year Ended 31 August 2025
```
## **`8. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2025norforthe year
ended 31 August 2024.
```
## **`Trustees' expenses`**
```
Trusteestravelexpenseswerereimbursedto3(2024:4)trusteesintheyearended31August2025 which
amounted to £880 (2024: £676).
```
## **`9. STAFF COSTS`**
|`Wages and salaries`
`The average monthly number of employees during the year was as follows:`
`Administration`
`No employees received emoluments in excess of £60,000.`
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
`Unrestricted`
`funds`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`6`
**`Charitable activities`**
`Educational activities`
`15,072`
`Other trading activities`
`6,906`
`Investment income`
`15,432`
**`Total`**
`37,416`
**`EXPENDITURE ON`**
`Raising funds`
`7,229`
**`Charitable activities`**
`Educational activities`
`3,730`
`Other`
`21,941`
**`Total`**
`32,900`|**`2025`**
**`£`**
**`8,375`**
**`8,375`**
**`2025`**
**`1`**
`Restricted`
`funds`
`£`
`-`
`-`
`897`
`26`
`923`
`-`
`-`
`-`
`-`|`2024`
`£`
`6,475`
`6,475`
`2024`
`1`
`Total`
`funds`
`£`
`6`
`15,072`
`7,803`
`15,458`|
|---|---|---|
|||`38,339`|
|||`7,229`
`3,730`
`21,941`|
|||`32,900`|
## **`10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
```
continued...
```
```
Page 12
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements - continued
```
## **`for the Year Ended 31 August 2025`**
|**`10.`**
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**
`Unrestricted`
`funds`
`£`
**`NET INCOME`**
`4,516`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`309,074`
**`TOTAL FUNDS CARRIED FORWARD`**
`313,590`
**`11.`**
**`TANGIBLE FIXED ASSETS`**
**`COST`**
`At 1 September 2024 and 31 August 2025`
**`DEPRECIATION`**
`At 1 September 2024`
`Charge for year`
`At 31 August 2025`
**`NET BOOK VALUE`**
`At 31 August 2025`
`At 31 August 2024`
**`12.`**
**`INVESTMENT PROPERTY`**
**`FAIR VALUE`**
`At 1 September 2024`
`Disposals`
`At 31 August 2025`
**`NET BOOK VALUE`**
`At 31 August 2025`
`At 31 August 2024`|`Restricted`
`Total`
`funds`
`funds`
`£`
`£`
`923`
`5,439`
`3,168`
`312,242`
`4,091`
`317,681`
`Computer`
`equipment`
`£`
**`956`**
**`346`**
**`92`**
**`438`**
**`518`**
`610`
**`£`**
**`200,000`**
**`(200,000)`**
**`-`**
**`-`**
`200,000`|`Total`
`funds`
`£`|
|---|---|---|
|||`5,439`
`312,242`|
|||`317,681`|
```
continued...
```
```
Page 13
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements - continued
```
```
for the Year Ended 31 August 2025
```
## **`12. INVESTMENT PROPERTY - continued`**
|`Cost`
**`13.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Prepayments`
**`14.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Accrued expenses`
`Deferred income`
**`15.`**
**`LEASING AGREEMENTS`**
`Minimum lease payments under non-cancellable operating leases fall due as follows:`
`Within one year`
`Between one and five years`||**`2025`**||`2024`|
|---|---|---|---|---|
|||**`£`**||`£`|
|||**`10,372`**||`10,372`|
||||||
|||**`2025`**
**`£`**
**`914`**
**`2025`**
**`£`**
**`3,066`**
**`133`**
**`3,199`**
**`2025`**
**`£`**
**`2,667`**
**`-`**
**`2,667`**||`2024`
`£`
`685`
`2024`
`£`
`3,063`
`1,758`
`4,821`
`2024`
`£`
`7,325`
`611`
`7,936`|
```
TheoperatingleaseisonUnit3,7TheGreen,WestDrayton,andwasoriginallyfor5yearsfrom1 January
2016,itwasextendedon16February2023fortwoyearsandwasagainrenewedfrom1January2025for 1
year.
```
```
continued...
```
```
Page 14
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements - continued
for the Year Ended 31 August 2025
```
## **`16. MOVEMENT IN FUNDS`**
|**`Unrestricted funds`**
`General fund`
`Fair value`
**`Restricted funds`**
`MFWI Bursaries`
`Agnes Salter Fund`
`NFWI Suspended`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are a`
**`Unrestricted funds`**
`General fund`
`Fair value`
**`Restricted funds`**
`MFWI Bursaries`
`NFWI Suspended`
**`TOTAL FUNDS`**|`s follows:`
`Incoming`
`resources`
`£`
**`258,595`**
**`-`**
**`258,595`**
**`26`**
**`(309)`**
**`(283)`**
**`258,312`**|`At 1.9.24`
`£`
**`123,962`**
**`189,628`**
**`313,590`**
**`1,940`**
**`191`**
**`1,960`**
**`4,091`**
**`317,681`**
`Resources`
`expended`
`£`
**`(31,975)`**
**`-`**
**`(31,975)`**
**`-`**
**`-`**
**`-`**
**`(31,975)`**|`Net`
`movement`
`At`
`in funds`
`31.8.25`
`£`
`£`
**`226,620`**
**`350,582`**
**`(189,628)`**
**`-`**
**`36,992`**
**`350,582`**
**`26`**
**`1,966`**
**`-`**
**`191`**
**`(309)`**
**`1,651`**
**`(283)`**
**`3,808`**
**`36,709`**
**`354,390`**
`Gains and`
`Movement`
`losses`
`in funds`
`£`
`£`
**`-`**
**`226,620`**
**`(189,628)`**
**`(189,628)`**
**`(189,628)`**
**`36,992`**
**`-`**
**`26`**
**`-`**
**`(309)`**
**`-`**
**`(283)`**
**`(189,628)`**
**`36,709`**|
|---|---|---|---|
```
continued...
```
```
Page 15
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements - continued
for the Year Ended 31 August 2025
```
## **`16. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|**`Unrestricted funds`**
`General fund`
`Fair value`
**`Restricted funds`**
`MFWI Bursaries`
`Agnes Salter Fund`
`NFWI Suspended`
**`TOTAL FUNDS`**|`At 1.9.23`
`£`
`134,446`
`174,628`
`309,074`
`1,914`
`191`
`1,063`
`3,168`
`312,242`|`Net`
`movement`
`in funds`
`£`
`4,516`
`-`
`4,516`
`26`
`-`
`897`
`923`
`5,439`|`Transfers`
`between`
`funds`
`£`
`(15,000)`
`15,000`
`-`
`-`
`-`
`-`
`-`
`-`|`At`
`31.8.24`
`£`
`123,962`
`189,628`|
|---|---|---|---|---|
|||||`313,590`
`1,940`
`191`
`1,960`|
|||||`4,091`|
|||||`317,681`|
```
Comparative net movement in funds, included in the above are as follows:
```
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`37,416`|`(32,900)`|`4,516`|
|**`Restricted funds`**||||
|`MFWI Bursaries`|`26`|`-`|`26`|
|`NFWI Suspended`|`897`|`-`|`897`|
||`923`|`-`|`923`|
|**`TOTAL FUNDS`**|`38,339`|`(32,900)`|`5,439`|
```
continued...
```
```
Page 16
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements - continued
for the Year Ended 31 August 2025
```
## **`16. MOVEMENT IN FUNDS - continued`**
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|**`Unrestricted funds`**
`General fund`
`Fair value`
**`Restricted funds`**
`MFWI Bursaries`
`Agnes Salter Fund`
`NFWI Suspended`
**`TOTAL FUNDS`**|`At 1.9.23`
`£`
`134,446`
`174,628`
`309,074`
`1,914`
`191`
`1,063`
`3,168`
`312,242`|`Net`
`movement`
`in funds`
`£`
`231,136`
`(189,628)`
`41,508`
`52`
`-`
`588`
`640`
`42,148`|`Transfers`
`between`
`funds`
`£`
`(15,000)`
`15,000`
`-`
`-`
`-`
`-`
`-`
`-`|`At`
`31.8.25`
`£`
`350,582`
`-`|
|---|---|---|---|---|
|||||`350,582`
`1,966`
`191`
`1,651`|
|||||`3,808`|
|||||`354,390`|
```
A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
```
|**`Unrestricted funds`**
`General fund`
`Fair value`
**`Restricted funds`**
`MFWI Bursaries`
`NFWI Suspended`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`296,011`
`-`
`296,011`
`52`
`588`
`640`
`296,651`|`Resources`
`expended`
`£`
`(64,875)`
`-`
`(64,875)`
`-`
`-`
`-`
`(64,875)`|`Gains and`
`Movement`
`losses`
`in funds`
`£`
`£`
`-`
`231,136`
`(189,628)`
`(189,628)`
`(189,628)`
`41,508`
`-`
`52`
`-`
`588`
`-`
`640`
`(189,628)`
`42,148`|`Gains and`
`Movement`
`losses`
`in funds`
`£`
`£`
`-`
`231,136`
`(189,628)`
`(189,628)`
`(189,628)`
`41,508`
`-`
`52`
`-`
`588`
`-`
`640`
`(189,628)`
`42,148`|
|---|---|---|---|---|
|||||`41,508`
`52`
`588`|
|||||`640`|
|||||`42,148`|
```
continued...
```
```
Page 17
```
```
The Middlesex Federation Of Women's
Institutes
```
```
Notes to the Financial Statements - continued
```
```
for the Year Ended 31 August 2025
```
## **`17. RELATED PARTY DISCLOSURES`**
```
There were no relatedpartytransactionsfor the year ended 31 August2025 nor for the year ended 31 August
2024.
```
```
Page 18
```
```
The Middlesex Federation Of Women's
Institutes
```
## **`Detailed Statement of Financial Activities`**
## **`for the Year Ended 31 August 2025`**
|**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
**`Other trading activities`**
`Publications`
`Subcommittees' activities`
`Special efforts and other activities`
`200 Club`
`ACWW Charity collections`
`Conference income`
`Pooling income`
`Insurance`
`Events income`
**`Investment income`**
`Rent receivable`
`Deposit account interest`
**`Charitable activities`**
`Membership fees`
**`Other income`**
`Gain on sale of tangible fixed assets`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Raising donations and legacies`**
`Subcommittees' activities`
`Special efforts and other activities`
`200 Club`
`ACWW Charity appeals and donations`
`Conference expenditure`
`Pooling expenditure`
`Events expenditure`|`2025`
`£`
**`123`**
**`245`**
**`355`**
**`363`**
**`1,687`**
**`28`**
**`1,123`**
**`-`**
**`808`**
**`-`**
**`4,609`**
**`15,443`**
**`605`**
**`16,048`**
**`17,846`**
**`219,686`**
**`258,312`**
**`128`**
**`611`**
**`1,530`**
**`-`**
**`1,083`**
**`-`**
**`225`**
**`3,577`**|`2024`
`£`
`6`
`425`
`436`
`1,809`
`999`
`68`
`2,485`
`662`
`826`
`93`|
|---|---|---|
|||`7,803`
`15,000`
`458`|
|||`15,458`
`15,072`
`-`|
|||`38,339`
`292`
`697`
`1,507`
`218`
`4,098`
`32`
`385`|
|||`7,229`|
```
This page does not form part of the statutory financial statements
```
```
Page 19
```
```
The Middlesex Federation Of Women's
Institutes
```
## **`Detailed Statement of Financial Activities`**
## **`for the Year Ended 31 August 2025`**
|**`Raising donations and legacies`**
**`Other`**
`Wages`
`Insurance`
`Office management`
`Repair and maintenance`
`Rent payable`
`Website expenses`
`Depreciation of computer equip ment`
**`Support costs`**
**`Governance costs`**
`Trustees' expenses`
`Independent examination`
`Accountancy fee`
`Total resources expended`
**`Net income`**|`2025`
`£`
**`8,375`**
**`1,601`**
**`3,257`**
**`107`**
**`10,378`**
**`469`**
**`91`**
**`24,278`**
**`880`**
**`2,308`**
**`932`**
**`4,120`**
**`31,975`**
**`226,337`**|`2024`
`£`
`6,475`
`1,136`
`3,289`
`266`
`10,188`
`479`
`108`|
|---|---|---|
|||`21,941`
`676`
`2,122`
`932`|
|||`3,730`|
|||`32,900`|
|||`5,439`|
```
This page does not form part of the statutory financial statements
```
```
Page 20
```