Ch#rity llurnbtr.. 1185964 Niirth Yorkshire F.ast County Federation of Women's Institute Trustees, report &nd financial statements for the year ended 31 October 2024 THE BARKER PARTI%ERSHIP Chanered Accountants ThiTsk North YorlLshire East County Federation of Women'5 Institute Content.$ P8ge Trusiees report Independ¢nt cxamin¢rs' report Sialernenl ol. financial aciiviiies BalaiiLc 5hec¢ io NL)ies to ihe financial statements Nurth Yorkshire FJast County Federation of Women's Institute Legal and administrative information ChJrit) number 185965 Registered office Wl Hous¢. Froni Sire Norby North Yorkshire Y07 1 B(1 Tru¥lees Sarah McFarlane Chairman Lindsay G¢¢ Jaiie Flurns Vice Cliaimian Treasurer (from April 20241 Vice L liainllan and Assistani Tr¢&sur¢r Ifrom April 20241 Martsjarei Elli50n Jean Willittms Treasurer & TnJsLee Ito April 20241 l.iiida Caris5 Vice ('hairman A%sisiani Tr¢asur¢r Ito April 2024} Jun Oddy H¢l¢n Lane lappoiiitcd ij february 20241 lapponited I l June 20241 P4Lln l)erkins Indcpendent F.xarnincr5 Mr B ACA I'IIL 14ark¢r Partiicr%hip C'liq& rtered AcLLiunianls 17 f.ential Buildings Marke( Place Thirsk Ni)rth Yorkshire Y07 1 Ht) Bgnk¢r5 Virgiin Mi)ncy 35 Iligih Row Darlinbiton DL3 7QT North Yorkshire Edst County Federation of Women's Institute Report of the trustees for the year ended 31 October 2024 Tlie tru51ces prcs¢ni iheir report and IhL tii)ancial siaienicnts for the year ended 31 Octob¢T ?024. The trustee5 who 5¥rved duriiib> Ilie year aiid ui) 10 Ilie dale of Iliis report arc set out on page I Strurttsre, Eovernance and management Tl)e I.eder￿lIon is dii assoLiaiioii of Wompii's Iilsiiruies and 15 forn)ed witli a constitution as laid down for Cou#ty Feder4ilions Iroiii iinie 10 IIiiiL bj ille Naiioiial F¢deraiion ol. Woiiien's Iiistliutes. I'lie Iru5te¢.4 ar¥ Ll¢¢i¢d every two years. Oiie Lhird may be ¢Owopied. The Fedcration'& consiiiuiion governs the appoi111111Lni of trusi¢cs. Trii.fiee indti¢'ll()ii IvÉiiniKx All iiew irusie¢5 f¢LViV¢ iiiloriiialioii pack.% fri)m Ihe ¢harily and from its ￿0VemIng body, the National Fed¢raiion of 'I'he pucks inLludi dL4tdils of iheir formal rLspi)n%ibilities a5 trustces 108eiher with yuidance as io liow Iliey.%h()ul(l orbi¢ini%¥ ¢inJ Ll)iiirLil ¥v¢nlS. C(iurses Jnd uiher fund raisinbl &LIIViII¢S. I'li¢ tru%l¢es delrgiate ilie day 10 day running uf the Federaiioii io it5 Federation Sccrc¢rtry aiid Finan¢iHI Secretary, The IWO LIIIicc 5tull'rLL¥iV¢ assi%Iuii¥¥ wl)eii iieiessary I'roiil ilic Fcd¥rAtioii'$ Chair. 'I'reasurer. Wl Advisors Nnd Ihe irusLees. Tru51LL5 MLtively r¢view tli¢ niajrjr risks iliai Ihe Lhariiy faccs uii u re¥ulMr basis and believe that maiii1llinin￿ r¢serves #i .Siih L'fJnimiii¢e.¥ TliL ()perlliioii ol. tliL l.LdLratlOll'5 sub-committees is en¢irely depeiideiit on the voluntary effrjrts provided by the Objectlv¢$ and activitles The objcL15 Of Ilic l.cdcrdtioii arc to furthLr the purpose of the Womcn'5 In5(ilute movement Ix>th here in North Y(Irksliir¢ F.a%l diid ¢l%¢wli¢r¢. These ar¢ io ddvHiiLe ¢li¢ ¢duLatic?n (?f ivi)nien ii) ¢it17¢nship, in public affair% hoth iii niusic, draina aiid oilier cultural subjects. Thcy a150 aini to irnprove aiid develop welfare lliid a&>riculiure. Tlie policy of the Federaiioii 15 10 raise fuiid5 and Orgaiiise cour5C5. lecture5 aiid cvent5 to acliicve these objectives. Tlie Iru5tec.4 consider Iliat tliej liavc coinplied with their dulic5 to liavc due regard to the public benefit guidance The Iriisiees oversee the p11Énned aciiviiies of three sub-commiiiees. Events. Curreni Affairs 3nd Membership & Training. These cach PTOI'id¢ il largc nutnber uf *orkshop5 and activities in their resp¢cliv¢ areas of interest and collectively made a posiiiN'¢ iinpaci on both Ireinber5 and local communiiic5 which has added to the F¢d¢Tation'5 d¢sir¢ lo improve eduLaiion and Lilizenship amonb Its mLinbers. North Yorkshire East County Federution of Women's Institute Report of the trustees for thL' ye#r ended 31 October 2024 Achievemen15 4nd performan£c li has heen anotlier busy bui kerv enjojable year in which we welcomed iwo new m¢mbcrs io the Board of Tru5(ees but sadlv lost iiii¢ meinber. who resigii)Ld due to ill health. We h&v¢ had a varied progwramme of events for our I￿eMberS auain this year bui sadly I￿1 all evenis have beeii well supporl¢d aiid w¢ hdV¢ liad iu caiiLLI ¢1 few. However. lunchi8 with a speaker have generally beeri well all¢nded and it S¢¢1￿￿ iii¢iiibers enjoy niL¢lii)b up over a ni¢al. Neil FlaiisL)ii, IhE 4peak¢r ai niv Chairniav'& lunihes, was vcry eiiienaiiiing. ialkii)¥ ab()iii hi4 lif¢ ut Ihe liibhest pub in Brilain. The Yorkshir¢ Auctioneer. Aii8u% Ashworth, wos ihe speaker at our Yorksl)irL Day luiich. lor which we had a record iiumber Lif appliLaiits, and we wcre forrunate lo have him 10 5pLuk 01 IhL' Wl Da), luiich iii S¥pi¢n)ber. Ivhicli Ihu5¢ whom we were uiiabl¢ to acLumniodate on York5hir¢ Day were able 10 aiieiid. Anb711% iVd5 a verv pi)pul#r Lhoiic, wilh plcnty of amusiiig sloTie5 to iell as well 85 8iving us 1015 of Th¢ Sprinb ( oiiiiiil Nle¢iiiigi ai tlii %pd iii 5carb(Irougl) %aw us slieddiiits lears of boili ¢nioiioii and laubJlii¢r wheii we w¢re eiiieriaiiiLd by Il)e SiligLr NiLola Mills and lh¢ R¢v¢r¢iid Kaic E40(Iley . wliat ali ama7.lllb pair ol. woni¢n- such fu Alberi I lall ui wliicli Ili¥ ili¢iii¢ ivas 'VialciicL Agiuiiisi Wc>ineii willi Na7ir Alial, Mel B ak2 Scary Spice and l-lie food f(Ir ihou¥l)¢. In %cplciiib¢r w¢ look a ci)iiii)IL•iely full coacli io thc Co¢swolds for the FederAiioii Htsliday. We wercn'l blcssed with parliLularly gTond weatlicr. uiiiil th¢ juuriity home. bui ¢lie wonderful food. th¢ biood company and lovely pla¢¢5 VlSSted We ended ihe yeiir with ()ur Aiilunin M¢¢lin¥. which. this yeKLr. tDtrk place at Sl Pelci's SLhool in York. Our speakers weil. Ilmai. l.aiil'. IhL bliiid a(INinlurLr. arid Ruili R(>¥er%. IhL' puppeiLcr who wa5 Ihe hLud of Jocy in ihe Wesi l.-nd bi)Ih.spL'llkLrs were so cncrblt' lh¢ year Claxlon & Sand HILtion. Girsby. I lawsker. Hiitton tfjoiivillL and I lulloii Riidby biii Ilic giood i)CW5 IS thai w¢ giained two new Wls. Poppleion Poppi¢s and Hovinbham io whom we wi%li cv¢ry SULL¢SS lur Ihc luiiirL. In sptie of losing Wls. our mcmbership numbers have rernaincd roughly statlc: 50 gL bibi ihaiik you to everyoiie who lias Iielped to ensure thai our niiinbers are stable. Hvwever, we canjol rest on our laiircls and we now need io be lookiiigi seriously at wh¢r¢ w¢ can se¢ up ii¢w Wls and whai wi Can do tv aiira¢t mor¢ neiv lnimbi￿. a Ii¥ugh Lh¢illiiigi in Ili¢ iurrini llimdle, I should lik¢ to thank mv f¢llow Tru%¢e¢s and members of the sub-¢ommLft¢e5 for their support and hard Work throubThout tli¢ yLar bul 1sp¢Lial thaiiks must &po lo our oific¢ staff. l.aur¢t)EE And¢rnoii aiid Shirley NiLholls. for Iheir stcrliiig coiilribu110115 aiid dedilalioii - Éh¢ I'.ed¢ralion would iiot be the fun and well- Or￿nisEd pla¥¢ it is wiLhvut Iheir help aiid suppori. North Yorkshire Fast Count), Federation of Women's In&titute Report of the trubtees for the year eJ)ded 31 October 2024 Treu.4iiJ'¥r'.¥ itpnJ'i-.Jane Btirn.F Our Accouiils for 20?.7_?4 are lookiiig impressive 5howiiib? an increase in our ioial unresirciied fund5 of nearly £1 10.000 10 £474,-16U. I woiild 5ik¢ to claim that this is all down 10 the hard work of our Fiiiaii¢ial Secretary collirolling cosis. iiegyoiiaiiiig 4Trcai deal.g aiid %elLcting Ihe niosl profiiable invesimeii¢s. whilst workiiig with the Tru5tecs and Fed¢Tatiuii SLLreiary 10 pruiiioie evciil.4 aiid aLtivities thai help to raise moiiey for ili¢ F¢d¢T?tion. However. this big IIICTease is lar&i¢ly du¢ 10 a revaluaiioii ofour largesl fixed asse¢. Wl House in Thirsk. A Iruer piLlure of i)ur fiiianliiil p¢rforniaiice is gyiveii by l()()kinb? at uur iiei iurreni assets Itakiiig Wl Hou.%e oui of ihe It is Irue that Ihv Kw()rk dJt)e by our FiiisnLial Secretary lia.4 IuTned round our finaiiies in Ilie lasi few years Ironi a large dLti¥it evLry year Iliat iiiLani WL liad i() d¢¢p into our re5erve5 to a InuLh licalihier posilloti of breakin8 evcn. or alin041 brLukiiigi ¢vLIi Ldili yedr. l-liis year is no Lxccplion. we liad 4 SlllAII surplus of expeiidiiure ovcr iii¢oine ol'£1021 L0$15. r¢vieM'inbJ our iiivesiiiieiiis In eii%urc Ihat Il)ey ar¢ providiii¥ Ihe besi p055ible return aiid looking for eveiils that Pttrii¥ular Ilianks are due l() our Finaiicial SeLretary Sliirley Nicholls for all lier hard work. It hos b4¥rt JnLiili¥i' bu%y ycJr filr the r.veiiis 8ub.coinniitl¥L ()rbTaniiin¥ workshops and events for our membcr8. We liavc arraii¥Ld wiTrrk%h()p% Icir. 4'1)dl)blL' Day, ILariiiiib lour diffcrciil crafts. ('undlL Makiii¥. 3 T¥ddv Beur workslii)p. aiid vi%il 10 Ihc Nortli Y£irk%hirL C()uiits' RcLords Arihive. wliiLh prov¥d to be very popular. ('lasses on le#niin¥ (o paini in diif¢r¢iii iii¢diiiiiis dlso pri)v¢d piipular Lh()iLe aiid wc hopc 10 arrat)ge furthLr w()rksl)ops in ih¢ forthLomiiiy ycar for the ciiihu.stasiiL artists amoiiby-411)ur In¢inb¢r% Hiid flir tlii)4e who arL' nL'W 10 It. WL liavL' a150 arrllii&iL.d Cnihroidery cla%.4es ror C-rL'wL,l Lnil)roidL'ry. l>aiLhwL)rk diid a Silvir worksliop. iiiakisig 51aLkiii¥ ri￿￿5. W¢ likL io hold ksLniblES duriiib the y¢ar niid lh¢ Hluiblll Ei41111)14 arrdnbi¢d by T)Iinningitsn Wl proved ia be very pc)pular. These dfL just a flw c¥ample% of the variLily of wi)rksh()pslLVLflt% whiLli IhL r.VLlilS SU￿Con1n7I1ICc work5 on duriiis the year aiid should our niembers liaw¢ aiij idca5. w¢ wuuld likL i(} li¢ai' Iroin you to sc¢ if w¥ ¢aii find a Iulor to tak¢ tli¢ idea fon¥ard. We liavL.. IIoivLVL'r, liad tl) LtsIIL¥I ¥ teiv i)f tlie work%lii)p% due 10 laLk c)r interest frrjm our menibers aiid Ihis is di&Jppi)iiiiiiig ti) Ili¢ i)1111111tlc¢ aiid lo t1105¢ wl)Li l)avc ulrcHdy boLik¢d, ¢0 fiiid Ilie wurkshup is Iivt able to go al)c&d duL lu IliL iiiiiiiiiiuin nuii)bcr of upi)IicuTIIs tioi beiiig rcuclied. Wc would like ro eiicourage everyone to iry soineihiiig Tlie F.venls Sub-coiiiiiiiiice look5 tonvard to ilie fortheonii118 year with entliusiasin and tnjsl that our members W511 %upport u% in all Iliat ive d(), The IiTdL'rL'PTdeiii l.IPkinL'iiII l..-Yiiiniitt'i',r- Curr)liJn Ili)¢im Th¢ Ir4ining lor lh¢ ludi¢s wh(1 applied to be 11.'1-5 was unavoidably dclayed. Some of them have already roJnpl¢ted the online rnodiilc5 011 the Leari7iiig14ub. Wc look forward to welcorning Ihem to the team. We hcld a Q & A for l-rea5ufLrs which wciil well thercfore will hold another one in spring *025. Th¢￿ havc b¢cii 5¢veral ￿qu¢Sts Ironi 'fr¢asurers to In¢ct IFE5 for help and advice on all ￿PectS of the accounts. This has b¢¢n a bi&[ st¢p forward and Iiopefully will be ongjoiiig. Baiiking is still causiiig Treasurers problenis. especially opening a new account or changiiig 5ignalorie5, and s¢v¢ral bdnks lidve now also inirodiiLLd Inoiiihl> Lharges. North YorlLshire F.ast County Federation of Women's Institute Report of the trustees for the year ended 31 October 2024 le)tr.¥lLlleJ- -Ilui'guiei fiii.Eipii The Federalion n¢wslLiiier coiitiiiues tu b¢ an impartanl commuiii¢ation tool allowiiigT informaiion to be passed io Wls wiiliiD c)ur FLderaiion keepiiibT Ih¢ni up 10 dat¢ H'iih Lveiiis. workshops and c)Iher r¢levani i55ues. Our Federaiion 15 large atid the iiew51¢tl¢r allows iiidii'idual Wls 10 see what others are doin¥ in our area. Wl members have seni mor¢ ariicles thi% pasi year complete wTrih pl)otob)r8plis and iniLrL'stinb) ariicles atN)ul their Wl's evenls. With more WIS 5ubmillill iienis ive hav¢ priiiied additioiial i%guLS with 12 pable￿ bui have reduced the number of is5u¢.8 Iv 11, Ihe r)LieiiibLrlJaiiuary i5suL h¥iiibT o joiiii oiie. For the Loniitlb year we liave off¥rLd ali 'Early Bird" subscription of £5.00 willi later sibjii-up %ubsLripiioii al ali iii¢rLd4ed fee of £7.00. F.a¢h Wl receives 3 prinl¢d ri)pies free of cliar&Tc for use in n)c¢tinbJS as well as publiLilJ. EICLITOIIIL LOPI¢S or¥ s¢iii eiilicr lu Ihv s¢Lreiary or Ihe iioniinaied m¢mber from whom Ineiiihvr4 Inay rL'4L]esi a cop> i(1 b¢ S¥l)t li) Ilieir pcr%L)nal ¥i)Inputer. Tlie Fedcralion website lias a copy ol. all past n¢wslciier ediii0115 aiid new issu¢s are c￿OrdI1]￿1¢d witli our website. Duriiib Ilie vear we have iiiade depos115 HI Tli¥ Bortliwick 11151iiule uf th¢ r¢¢ords of closed Wls up uniil 2017. More recciii Lli)siiris ari kL'PI ai Ili¢ Tr17ice for Ili¢ Tequircd six y¢ars uniil all the paprrwork ¢811 tinally be sorted gild Our teani are williiiu to l)¢lp M'itli aiiy arcliiv¢ queries and Cali bc contacted via ¢h¢ offLCe. Thc C'urr¢ni Atyairs year siartcd with the Iirw r¢solutioii%. wthich culmino(¢d in Deiiial Health MA¢t¢rs beiii¥ cho.sen. 'rhe yLdr pr(>birc%.%ed iviih ali eiiji)vublL bpriiigiiiiie luiicli ai TIIL Dvwn¥ Arnis In Wykeham, ai which our lorrner Police. rire diid ('riiiie ('oiiiiMi%5i()Iiir /.()e KleiLalfL bTave a fa%Liiidtiiig d¢¢L)unl of lier work. 'rhlll l(?l)ti liilluwi,d by Iiiiiriiuliiiiiul W'i)mL'I)'% Ddy. alivay% valucd by W'l niL'mbLrs. ThL iiiid-ycar iva5 iiidrkid willi Ihi, %VLILoniL' addiiion lif Ilir¢e new nienibLrs, one ofwliL)m ¢ntl)u$iastic&lly look over thc l.atcr iii tlic ycar. wc d¢¢id¢d Iliat lor ilic tuiure our evcnts should be open ¢0 fri¢nd5 and faniilie5 as well as Wl Tlic year ¢ain¢ towards il.s eiid willi reiiiiiiders ol. the national Llean th￿ter campaign. ,Icirtii'e IVlJiie[f)rd I'm pl¥(1s¢d t() r¢purt thdi wi have anoilier Advi5cr 'frainee, Glynis Rushby from Selby Swlns, who will cornplcte her traiiiiiibi jii ?02$ so 5hc will be aiioih¢r additioii to our Team. The liibjlili¥iht lif Ihl yLar for us is always apeni11￿ new Wls. This ycar we were a¥Tain able t(> opet) antsther 2 new Wls. Poppies L)l-PopplL•iO¢I Wl aiid I IoviiigTham Wl. I'ni $ur¢ thai they will be very popular in (hcir rc5pective a￿0$. We liud a prornolion slaiid Ihe Y()rk QpL'ra Housc wheii the C'alendar Girls tourin¥ show ¢ame ￿ York. We helped York C'ciiiral iviih Ilie York Pride Day al tliL KiiilV¢5mir¢ in Yurk. The PresidL'iit & SeLfL&iary's ivorkshups werc well r¢c¢iv¢d ai)d all ni¢nib¢rs dllendin¥ fouiid iliern useful and enjoyable. We a150 licld our usual l--tdcraiioii Quiy ivliilli ivas well received. and we hgd the m05t btauliful evening for the Trcasure Hui)t iii ScarboTou¥li tliis y¢ar. All Ihe coiniiiiiiee enjoy vi5iiingi Il'l.s aiid iii¢eiiii&r ni¢inb¢rs whicli wtll be our prioriiy iii the futur¢. North Yorkshire East County Federation of Women's Institute Report of the trustees for the year ended 31 October 2024 scie￿Le ( D-f)i'dinulc)r- Cyill F.dnicJnJ.f As scieiice coordinal(Ir I l)avE beeii li)okinbT io s¢e how we can fiiid science in our everyday lives. We have discussed gaTd¢n issues aiid invited m¢mb¢rs to share some of their experiences aiid ideas. Th¢ Iiid¢peiideiit Fiiian¢ial ExJiriiiers111.-Ls)- C-arolyn Boain The Irainin¥ for Ilie ladies wli(? applied tÉ) be IFES ivas iiiiavoidably delayed. Soine of them have already ¢onipleied the oiilin¢ nii)dulLs ()ii the Leariiii?b I lub. We look forward lo wclconiinb Ih¥m 10 the team. We held a Q & A for Treasurers whi¢h w¢nt ivell therefore will liold anoilier one in spring 2025. Tli¢r¢ liav¢ b¢¢n %everal rL4UL515 I'roni Treu5UTcfs li) meei IFES for li¢lp gnd advice on all aspects of ¢he accouncs. This lias been a bigj slep forward aiid li<)p¢fully will be oiibioiiis. Bllnkin&i 1% %iill lausiiig -freasurers pr()blcn15. espeLidlly tspLning a new a¢¢ount or chaii8ing sigiiatories. And several baiik5 liave now a150 iniroduL¢d Intsn¢lily ¢harg¢5. We Lariy a full 5eleLli()n ol. NFWI Siaiion¢ry and NYL items wliich include our own Pens. Th¢rniBI Mugs. Shopping Bakis. Bttdbpes ¢iL. 'l-his¥ ttr¢ akailable f()r culleclion oi. to piirLhd¥' ai boih our %prin& Coilncil Mvelinbi and Auiumn Coiincil Meeling. Items can h¢ pii.4l¢d i() Wl8 bui this wuiild in¥ur a Lharbi¢ for posia¥e. 'fwo FinanLial Slut¥menls arc Poslcd i() ¢u¥h Wl with lh¢ AiibpU51 Newsletlers which are provid' ol'ihe ch94 rily's activities and service5 bv holding 5Utlicient funds to mitigate the impart of risks.. the amoiiiil required beiii¥ ba%cd on thc trusiees risk rcview and assessed in relation io the cost of coveTiNg each risk and the likelihood uf Ihdl risk ULCLirrin¥. North Yorkshire East County Federation of Women's Institute Report of the trustees for the year ended 31 October 2024 Reservespoliey (Co￿[1￿¥@d) Our cash reserves currenily siand at £184,286 of which £69,101 is d¢signated as Doris Wilkinson funds which we are only abl¢ to use for the purpose5 specified by the trustees. We should rethin sutricient free reserves io cover six month5 ¢xpenditur¢. In the 8¢counis for 2023124 OUT expenditure was approximalely £164.000. We therefore should retain at Ica5t £82.000 a5 free reservc5. NOTES R¢srri¢ted funds ar¢ monies giv¢n. colleeted or donated for a 5pecifsc purpose which is stated by the donoi. De518nated fund5 arc monie$ sct aside from thc general funds by the ¢Nstees for & specific purpose. Statement of ¢rus¢ees' responslbilities The trustees are responsiblc for preparing the Tru5tec5' Aniiual Report and the linancial siateiiieiiis in accordance with applicable law and Uni¢ed Kingdom Aclounting Siandard5 (United Kingdom Generally Acc¢pt¢d Accouniin& Practi¢¢l. Law applicoble 10 charities in FnLpland and Wales Tequires tlie Iruste¢s to prcpare financial 51atements for eath financial ycar which give a true and fair view of charil>' and of the incoming resourc¢s and applicg(ioii ot. r¢sour¢¢s of the charity for ¢h41 year. In preparin¥ ¢hes¢ financial statcmcnis the ¢rusi¢rs llrr requirrd to.. select suitable Accounting policie5 and th¢n wpply th¢m ¢onsistenily; observe the methods and princip1¢5 in ihe Charirie5 SORP; make judgcmcnts and estima￿S that are reasonable and prudent; sia¢¢ wheiher appli¢ablc UK Accountin8.Siandards have been followed, subject to any material depamires dis¢10s and explained in thc financial 5tR(em¢nrs', and prepare the financial stalcmcnts on th¢ going concern basis unless it is Ènappropriate to presume that ihe charity will continue in operation. Thc trusie¢5 are responsible for keeping proper accountin8 Tecords wliich disclose with rca50nable accuracy at any time the finan¢ial p05itioii of tlie charity and enable them 10 ensure that Ilic fiiiaiicial statenien(s comply with Ihc Charitie5 Act 2011 and tlie Charity (Accounis and R¢port51 Regulatioiis ty008. Tliey are also rcsPOll5ible for safeguardinu Ihe 2sseis of the charity and hence for taking reasojiable steps for the prevention and delection of fraud and oih¢r irregulariiies. On behalf of the board Mr5 Sarah McFarlan¢ Federation ChaiTm#ft 10 Dccembcr 2024 North Yorkshire East County Federation of Women's Institute Independent examiner's report to the trvste¢s on the unaudited financial statements of North Yorkshire East County Federation of Wolnen's Institute. report lo lh¢ irusie¢s on In), examiiia¢ion ot. Ihe accounts of North York5hir¢ East County Federation of Women. 1115titut¢ for the year elided I I OLiober ?0?4 sei out oli pa&T¢S ? 10 19. Re5ponsibilitie5 ¥nd hasis of report As Il)L Lliariiy trusiees you lir¢ ri.4PI)ii%ible for ilie preparation of rlie accounts in accordance with the requiremen(s of th¢ I report in respcLI ol. my examiiiaiion ol. Ihe Trusi¢¢'s a¢¢ounis carried oul und¢r s¢¢lion 145 of the 201 l Act 8nd in Lmrry inuj oiil my examinaiion I have lolliiwcd oll ih¢ Applicable Dir¢¢¢itsns giv¢n by the Charity Commission under seLlion IndcpLbndent examiner'¥ slylemtnt I liavc LotiiplLILd ¢xamiii%L lii)ii. I coiitirni Ihal no mat¢rial matters have com¢ to my atitntion in coiin¢¢iion with the exainin¢ltivrt bjivinb me CiiUSL iii bL'livvc Ilitti in any material rL5PLLI'. lil a¢coiiniinb) recoTd5 were noi kepi in respect nf the Trust as required by sec(ion 1.30 (If the A¢1: or lill thc a¢LI)uiiis do iiol aLLord with (hose records: or liiil Ilie accoiiiiis do iiot comply wilh lh¢ applicablc requiremeiits ¢on¢¢rning the forni aiid conreni of8¢¢OUlIt5 set oui in Ilic C"hariiieb IALiouiii% and IILporls1 R¢giuldii011s 7008 oiher Iliaii aiiy r¢quircii)eiii ihHI Ihe ?ccounts give a'irue I liav4 iic) ioii¢¢'nis aiid liave Ll)niL' across no i)IhLr rtiaiiers in ¢L)tiiieLllI)n wilh Ihc cxaniination to whi¢h a¢ienlion should Mr B Cross ACA Tli¥ Harkcr Partncr%hip LhdrlLfLd ALiouiilaiits MarkLI Pla¥¢ Nortli Yorksliire Y071HD 18 Deceinber 2024 North Yorkshire F.ast County Federation of Women's Institute Statement uf financial activitie5 For the year ended 31 Qctnber 2024 Ilnre5trict¢d Restri¢ied runds runds 2024 Tot41 2023 Total P4otts Incomc And endowments from: -10.188 30,188 29.316 Inv¢sim¢nis 135 926 H.324 101,569 ?29 65.645 100.64.1 Total 161.90.1 162.964 136.428 F.xpenditurc Raisillg fuiidq C'haritable aclivilies 40,124 1.72.76? 13* 762 Tolil 16J.985 16.3.985 136.245 12.0821 1.061 OthL'r rL'Liigni4ed ￿T￿in.¥ and l()k4es Iss¥l% fi)r Ihk ilidriiy's ()wn CJllin%lll.ossesl irtVL'S¢iii¢ni Jssrls 105,000 6.425 105,000 6,425 12.2841 el muvemenl in fund¥ 109.343 1,061 110,404 Tolal flinds brougyht forw2￿ rd -165.017 4,546 369.563 371.664 Tutal funds ¢'¥rrivd fiirward 474.-160 5,607 479.967 309.561 Tl)c 51alrmLni ol. finaiiLial ailivilie.% includcs all biaiii& And 105ses in the year and therefore a separate statcment of total rccoyiiised gTraiiis and losses lia% iioi been prepared. All of the aiK>VC amounts relalc lo continuing activities. The iiote5 on pag¢5 1 I to 19 fortn ali iiitegral part of these finaiirial stat¢tn¢llts. North Yorkshire East County Federation of Women's Institute BalaDee sheet as at 31 October 2024 2024 2023 Note5 Fixed assets Tangible assets 311.644 211.027 Current assets Stock5 D¢btors Invesimenis Cash ai bank and in hRnd 1,647 7.707 111.299 52.987 1.677 12 13 124,874 42,570 193.640 169,182 Creditors: 8mount8 falllng due wlthln one year 14 125.3171 110,6461 Net £urr¢nt assets 168.323 158.536 Ne¢ ossets 479.967 369,563 Funds Restricted income funds 15 5,607 4,546 Unrestricted Èncome funds., Unre5tric¢ed income fuiids Revaluation r¢sErv¢ 249,133 225,227 240,443 124,574 To¢al unrestricted income fund5 474,360 365,017 Tot¥1 fmnds 479,967 369.563 The financial statements were approved by the trustees on l O December 2024 und signed on its behalf by Irs Jane Burns ederatlon Treasurer The notes on pages I I to 19 forni an int¢grHI part of thes¢ financial staLem¢nts. 10 North Yor]Lshire East County Federation of Women'5 Institute Notes to fiJ)ancial statements for the )'ear en(led 31 OL'tober 2024 Accounting policieq TlJe priiicipal accoijniiiib policies are surnmarised below. 'Ihe a¢¢oun¢ing policies hav¢ bren applied consistently throu¥houi the year and the preceding ycar. of Accounting ThL fiiianLial ￿t￿le]Me1}c￿ art prLparLd uiider the historical Losi Lonveiition aiid in accordance wilh Accouniiiig and Rep()rtiiig by C'liariiieb.. .%idtLtIlLlIt i)r R¢ioniniendLd Pra¢ti¢c appliiabl¢ tl) Lhitriii¢% preparing iheir ucLounls in ULLQ)rddllL¢ willi tli¢ FiiiaiiLial Reporting Siaiidard appliLable in the Uk and Republic of Ireland Il."RS 1021 letlective l Jaiiuary ?01 $1 and Ihe Ch8riiies Aci 2011 -l-hv fiiianLial.siuiemen15 are prepared in slerliiisi. which is the functioiial currency ofihe eiiiiiy. 1.2. C.ashflow 'l-IIL ilidfiis. lia& tThkcii advanluk?¢ ()r Ihe excmpiion iii FRS102 froin tlie requirement io produce a cashflow 1.3. Fund accountin I,iir<%iriLIL,d luiid.4 oi'l luiid% wliich ore availoble for use ai ihe discreiion of rhe tNstees in furtherance of ihe H¢￿I¢ll(4d fuiids dri liind5 whiLII Lan vnly be u&id fLir partlLular r¥striLl¢d purpos¢5 wiihin the objects of the Incvming rc&iTrurccs particular caiebioric5 01. incoin¢', ¢ntiil¢mciit lo tli¢ rc50tsrce5. Iiiconiiiig r¢%ouri¢% friiin lax reclaims are iiicluded iii Ilie statcmcni of finanLial acitvilies at il)e sanie time as tlie Iiicome from invesiments is ii)¢lud¢d iii the year iii whicli il 15 receivablc. North Yorkshire East County Federation of Women'8 Institute Nfjtes to financial Statements fftr the year ended 31 Octnber 21124 Resour£e5 expended F.XPL'iiditure 15 recugiiiiscd on ali accrual basis as a liability is incurred. Expendi¢ure includes any VA T which caiini)t be fully recovered, and 15 repDn¢d as pari ol-IhL expenditure to which it relat¢s. Cosis of geiieraiiiig funds comprise the costs associated with aiiractin¥ voluntary iiicomc. C'liariiablL expei)diiure ci?iiii)ri%¥s Ilio4¢ L(151.4 inLurTed by ihe Llidriiy in the d¢livery of 11% Hciivilie% ai)d service5 fur 1¢% l?eiiefi¢iaT1¢5. 11 iiiLSude5 boih costs Iliai cat) be alltstated directly to such activities and ihose cosis of an indircci iiature iieces.sary 10 sllpp()rt Ih¢ni. Fuiidraisinsr costs are Ih05e iiicurred in s¢ekin¥ voluntary coniribulion5 gnd do not include ilie costs or Suppon cL)s¢s iiiclude Leiiiral fuiiction aiid liave beeii allocated 10 activity c05t calegori¢s on a bas15 consistent willi Ilie U%L' of rn'soiiri4%. L.&1, alloiatink property costs by floor ar¢as. or per Lupila. %tal7' c05t5 by tlic liine 5peiil aiid oili¢r Lusls by IliLir u%a¥e. 1.6. T#nkpiblc fixcd #$sets and deprLiei¥tii)n 'IIL'Si' afL' LilPltulis¢d il'ihLy C41n he u5cd lor niore thali on¢ year thnd cosi ui Icasi £ 1.000. They valued at C05t. Tdiigiihlc fixed us.4¢15 are 4liilLd ul Losi IL'SS acLuiniilJi¢,d d¢pr¢¢iAiion. t)epreciation is provided ut ratLS ¢ulculuied OffiLe fixtures oiid til(ill¥S On x sir&iulii lin¢ basis over live to leii years On o SirHibThi liiiL ba.8tS OVL'r live li) ien years No depreciation chartste is made ('Iidirman's Badge FrLeli()Id pri)pcrty Th¢ Lliarit) s frechold pr()p¢rty haq becn ￿valued i(1 its ¢siimaicd opcn market value of £.150,000. The surplus on Cl)%1 1£85.11?()I l?as bceii IranslLrr¢d 10 a revaluation Ir5erv¢, Depr¢Liaiion 15 charb?¢d to redui¢ Ihe vdluc of ihc pniperly lo a rL'%idyal valuc. ¢51iillaiL,d 91 £150,000 OVCT 50 years. This deprcciation is deducted from ¢he revaludiioii r¢servL iii Ilie bJldll¢¢ sheel. 1.7. In￿'eStMentS C'iirrini aSSLiI IllV¢Stin¢iils are ￿valued dl lh¢ balAnce sheet d&ie and ¢h¢ g&in OT Ioss taken to the stai¢meni of 1.8. St(Ick SIoLk is valued J¢ Ilie loiver of c05t and i)¢t r¢ali5able value. Defined contribution pension schtmes TIIC p¢1151011 COSI% Llidryy¥d iii Il)c fiiianLial 8tatements represent the coniribuiion payable by the cliariiy during the year. 1.1 O. Gr8n15 paid ID &CLordancL wilh ihe object5 of ihe charity. bjrants ore paid in the fomi of support funds or bllrsari¢5 10 variou5 iiidividuals iii order lo furih¢r the purpose of Ihe WvmeiJ'5 1115tLtule movemeni and io adwanr¢ the education of tiuntrywomLn aiid d¢tail¢d witliin Lhdriiable exp¢iiditur¢. North Yorkshire East County FederAtion of Women's Institute Not￿ to finAncial statement for the year L'nded 31 C)ctoher 2024 Don#tion$ legacies Ilnrestricled funds 2024 TotAI 2023 Total Nleinber4hip lee5 30.178 10 30,178 10 29,250 60 30.188 30,188 29.-116 l)thcr trading #ctivilie IlnreJtricted fund5 2024 Totgl 2023 Toial Reiii received 5.225 1,5.10 5.225 5,100 1,354 1.7¥4 25.000 1.1.995 22.883 33,238 Inve$lmen¢. Ilnrf%tri¢t¢d Restricted fund funds 2024 Total 2023 Totil In¢crest and dividends rec¢ived 8.189 1.35 8,324 ?29 8,189 135 8.324 8.229 Charitable activitie Ilnr¢8tritt¢d Restricted funds funtl$ 2024 Total 2023 TotAI ILmbership and Iraiiiin F-cdcralion In¢om¢ 7,678 58.965 472 1.526 7,678 59,891 472 1,526 1.5.085 2.859 1.7,458 1,948 36.281 098 4..185 0.090 3.134 926 Current dlTair NaliL)nal Lvenis NeHslelter Couiicil meeiin 13.458 100.643 926 101.569 65.645 ij North Yorkshire F.ast County Federation of Women's Institute Notes to financial statements for the year ended 31 ()ctober 2024 Ralsing funds Ilnr#striited funds 2024 Totsl 2023 TotAI Bulb cusls 1.209 1,894 ,455 19,665 1.209 1,894 .455 19.665 18,905 18,495 Governance and support costs 31,223 31.223 40.124 Charlt#hle ¥¢llvlll¢ Ilnrtstricttd run 2024 2023 Total Membership aiid iraiiiiiig Losts 7.153 57.057 467 1,807 4.413 14,47? 11,675 7.153 57,057 567 1,807 4,413 14,472 4.004 -15.957 630 2,796 4.721 PubliLily uiid 51atiuiiery c0515 N'LwsILIILr cosis tt,099 (iovcniai)ce and Support L051S -32.937 132,762 112,762 96.121 14 North YorlLshire Ea.st County Federation of Women'5 Institute Notes to financial statements for the year ended 31 October 2024 Analysis uf govern#nee and Support costs R*isin% Chgritgblt fund¥ aciivities 2024 Total 2023 Totgl Cjovcm l-rusti'i.% LxpLns¢s IlcLounldnLJ pdyr(Ill l¢¢s 338 788 267 986 1,043 365 1.308 -174 1.408 422 Siatl'cosis 1.1.604 21,425 3S,029 4,7.35 32.313 6.252 407 1.088 5.060 •.436 303 2.387 707 -1.581 1,010 Oihir orriLL' L¥PLii%es Depr¢¢iaiion and itiipairmeiil 4.-183 19.66.$ 51,432 F.mplD)'ec5 Emplvyment eo¥t 2024 2023 Wabies aiid Salaries 34.009 1.020 898 32.313 No cinpl(iy¢e r¢ceiv¢d ¢molum¢n¢s of more than £60.0001202.I None). Number of empltsvets Th¢ average nionihl>' iiuiiibcrs of einployees liiicludiiig the trustee51 durin￿ ¢he year. ¢al¢ul8ied on Ihe basis of 2024 Numbcr 2023 Number mployees Trusiees 10 10 15 North Yorkshire East County Federalion o(Women's Institute Notes to finani'ial statements for the year en(le(131 ()Ltober 2024 Trustees, emoluments Durin8 the >'ear 8 tl'klstees l?O?- was £? 1 ?5 120?.1 £2.?701. 71 were paid byeneral expenses. incliiding travel. The aggregate amount paid Nviiher lh¥ Irusi¢es nur any persvn ¢onneL¢ed wilh ihem reLeived any remuneration during Ihr year 12023 Frt¢hold Offi¢e property fixtures & riitings PholO- C.h8lrmin's copler Bldgt Totil TanRible fixed #ssets Cijst or i#luatiiin Ill l NovesiibLI. )0)3 Revaluaiioii 24.5.000 105.000 20.656 1.295 683 267.614 10s.uoo Al 31 October 20?4 350.000 10.0.16 68.3 372.614 DcprcciHtiun At l N'ov¢nih¢r 20?1 ('h1i flir Ihe y¢ur 34,800 20,512 1,295 56,607 At.I l O¢li)b¢r 20?4 -79.147 20,548 1.295 60 1)()0 Nel l)ui>k v#lue4 Ai I l ()¥lubLI. ?0!4 i i o.¥.si 108 683 311.644 At.I I OLioher 102.1 210,?00 144 683 211,0?7 Thc chariry'5 Freehold Pri)perly hus been revalued during Ihe y¢Ar by P l.und of Davis &nd Lund Lstatc AMcnt5. 12. l)ebtors 2lJ24 2023 'I'radL dLbiors PrLPdyments aiid a¢Lrued iiicome 167 7.540 7.707 61 13. Current a5SLt inVL'Stments 21124 2023 131.299 124,874 16 r4orih Yorkshire East County Federation of Women's Institute Notes to financial 5tateTnents for the year ended 31 ()ctnber 2024 14. Creditor5: Amount5 falling due within (Trne year 2024 2023 Trade Lrediiors OthLr ¢a.x¢5 aiid sc)¢ial 4¢Lurily AcLfu4Lls and delei'red inconie 710 200 24.407 ?,445 187 8.014 25.317 10,646 Anxlysis of nLbt assels bLhtw¢*n funds Ilnrtstrlcted Re¥trlited run(Is rund5 Total funds rLiiid bdlaii¢¢s ai .1 I Oliober 2024 as reprcsented by.. 311,644 1.71.299 5().7.14 125.-3171 -711.644 1.11 ?99 62.341 125.3171 ( urrcnl as8eis 5.607 474.360 5.607 479.967 17 North YoriL¥hire F.ast County Federation of Women's Institute Note5 to financial statement for the year ended 31 OLluber 2024 16. Unrestricted funds Ai l Novtml)er 2023 Inruming Outguing re50urce5 re50urtes G*ins #nd At 1055es 31 October 2024 Trgn8ftrs Geii¢rnl luiids t)ori% W'ilkiTI.41)11 Fuiid Wl support fuiid Revaluaiion reseTve 176.-1•9 159.096 2,807 1163,9851 4,347 i.781 2,644 179.568 61).101 404 2?5 ?27 464 124.574 105.000 14.3471 -161.017 766.903 116.1.9851 6.445 474..360 l)urposes of unrestricted funds l)esign#tL.d hc,Id I'lii Di)ri* Wilkiiis(>n luiid rLlaie4 10 tlie balaii¥¢ ol. Illl ILbJ4Ly reLcivLd from ihL e51ate of Dori.4 Wilkinson wlii¢h 1% 10 bc uiilisLd i(1 prnvide aiiniiRI bursaries 10 assist m¥mbers with Ihc c05( of cducaiional courses and the resi is ¢0 b¢ uiilisLd lo iiiipiv¥¥ Ihi Id¥ililiCS uvuilabl¢ ¢0 mcml?crs. ort fund IILVt]Iudli 'l-IIL Lliarity's friihi)Id pr(ipLrty wo% rLvdliiLd di £.150.000 iii 20?4 (previous valu(Ili()n l?45.000 in 2011 l. Th¢ hi%iiirii c