Ch#rity Dumber: 1185965 North Yorkshire East County FederatlOD of Women's Institute Truslees, report and financlal statements for the year ended 31 October 2025 THE BARKER PARTNERSHIP Chartered Aceolln¢ants Thir5k
North YorlLshire East County Federation of Women's Institute Contents Page Legal and administrativ¢ infomiatt Trtte5 report Independent examiners. rryrt Statetneni of financi adivitLe5 Balance she¢t io Notes to the financial sts*ments
North YorlLshire E$t County Federation of Women's Institute Legal and administrative information Charity Dumber 1185965 Regist¢red offlce Wl House. Front Stre Norby Thitsk North Yorkshire Y07 IBG Trustees Sarah McFarlane Chair & Truste¢ to 2 April 2025 Chair from 3 April 2025 Treasurer H¢l¢n Lane Jone Bums Lind• Cariss Mar8arei Ejlison Vice Chairnan Vice Chairnian and Assisttht Jude Bacon Gill EdnK>nds Lithdsay Gee Jan Oddy Perkins to 2 April 2025 to 15 September 2025 from 3 April 2025 Anne Polts Independent Exlmintrs Mr B Cross ACA The Barker Partncrship Chartered Arcounran 17 Central Buildings Matrt Place Thirsk North York5hir¢ Y07 IHD Bankers Virgin Moncy 35 High Row D*lington DL3 7QT
North Yorkshire East County Federation of Women's Institute Report of the trnsttt for the year ended 31 October 202S The trustres present their rerKJrt and th¢ finan¢ial sw¢ments for the year cndcd 31 Ocwber 2025. The tnLStees served duTin8 the year and up the dale of this re are set Oui on page l. Structurei governance and man%g¢m¢nt Governing dtsLtsm¢ni The Federation is an association of Women's IrL%iitutes and is with a ¢onsiiDJtion as laid down for County F¢d¢rations from time to lime by the National Fed¢raiion of Women's InstitutC5. Appointmeni ofinoiees The Irusie¢s are ele¢ted every Thwo yearn. One third may be Wllopted. The Federation's constituiion gov¢rns ih¢ appointmcnt of truste¢s. Trusiee induclion ondiroiftip All new trustees receive infomialion pack% from the chariry and from ils governing body. the National Fed¢r8tson of Women's Ins¢ilutcs. The pack5 include dethils of th¢ir fomul rc5ponsibililies as trusttts gether with guidance Is to how ihey should or8anise and control even WUT5¢5 and other fund raLSLng a¢iivill¢S. Orgonisoiio The trustees delegate the day to day rynning of the Federntion lo its Fedv8tion Secrethry and FinAncial Secretary. The wo office staff receive a5siswice whert ne¢e$5ary from the Federnion's Chair. Trasur¢r. Wl Advisors and (he injstees. Riskrevltw Trustccs actively review the major risks thai the ¢h4rity fa¢es on a Su1ar b&sis and believe that rnaintainin8 res¢rves a¢ curren¢ levels ¢ombincd with an annual revicw of controls over key financial sy51em5. will provide sufficient resources in the ev¢nl of adverse conditions. Th¢ irustees have also examincd other oper81ion41 bu5incs5 risks faced by (h¢ chhriry and confirni thai they have established sy5ms milile the significant risks. Sub commiiiees The operaiion of the Federaiion's Su1MMittee5 is eniirely dependent on the voluntary ¢ffons providcd by th¢ individual committee member5. Objectlves and activitles Summary oJihÉ objecis olihe Chortrty Sel owl in i15R0MIng documenl The obj¢¢i$ of thc Feder41ion arc to fijrther the purpose of the Womcn'5 Inuitute movement Ixjth here in North Yorkshirc E&si and ¢I5¢re. Thes¢ art to advance th¢ edu¢ation of wvmen in citlZe115hip. in public affairs both national and international in music. drama and other cultural subjects. They also aim to improve and develop ¢ondition5 Én rural lif¢ give Énstruction and trainin8 Ln ajl bran¢hcs ofknme economic5. handi¢rafts, health and 50Cj81 welfar¢ And agriculture. The policy of ihe Federation is raise funds and organis¢ cour5cs. lecture$ and events to achieve these objectives. The trustees COlder that they have ¢omplied with 1r dutie5 to have due regard to the publi¢ bcncfit guidance publtshed by thc Charity Commission. The uwstees oversee the planned activtiies of SU1mmIttres. Even Curffnt Affair5 and Membership & Training. These each provide a large number of workshops and actIvitk in their respeciive ar¢as of interest and collectively madc a rx)stiive impact on trxjth members local communities which h&$ addcd to thc Fcderation's dtsire to improvc ¢ducation and ¢ilizen5hip among its Jnembers.
North Yorkshire East County Federation of Women's Institute Report of the trustees for the year ended 31 October 2025 Achievements performane¢ Chttirmans reporl- Helen L7ne li has been 8 busy year for the Board in which lost onc member wljo resigned due to personal reTr5. Our Annual Sprang Council Meering was held at the Spa in ScgrtrKJmygh. We were entertained by Baroness Tanni Grey-Thompstsn and Cole Morton. In June we all gathered irb our watch parties for the onltne presentsiioo of the National Antwai Meeting. The Federaiion party was h¢ld at the Galtres Centre in Ea5ingwold. The M¢¢ting w&s preceded by a Compani¢s Act Meeting. the purFose of which was io volc on changes ro the Wl governtng dVIncls. The changes were approved. As & resulr of this out¢om¢. the Federdiion called a G¢ncrJl Meeting in July approve and adopt the New Con5tilution of the NYEFWI CIO. It was approved and subsequenily adopied. Th¢ speakers at the National Annual Meeting w¢r¢ Angel Strdwbridge and Dame Emma Bridgewater wlv) launched a rdn8e of commemorative gift5 cfvdted to mark 110 years of the q. Ther¢ was a varied programme of events organised for the memFm unfortuna*ly several of which ld to be cancelled. Thi5, Sadly. included our Autumn Meeung due io 2 slow and ltsw uprake of places. Cathc¢llations are very disappointing for all concerned a5 a loi of time athd energy goe5 ITr theirorganisation. The Federation Holiday this year saw a coach load of Membe travelliThg to Norfolk. They were blessed good weather for their trip, thi¢h included visiiing Sandnngham there their guide was a member of Sandringhatn Wl. Sadly, we 105t a Wl this year. we gained a new onc in E88FKjroU and we wish them success. Our membership has remained stsble. but we MU not rest on our laurels. The ongoin8 8)d wDrk to Tetain and recruii members Tnust contitsue. I should like to thank all my fellow Tn¢¢5 arml membets of the SmMitteeS for their support and hard work throughout the yvdr. would also likc 10 th2rtk Laurence Andetson (Federaiion Se¢retaryl and Shirley Nicholls (Finottcial Secretary) for the help and support they have given me. rogether with their dedtcatiort and hard work in making the Federmtton a well-nm organisation. Treasurers repor¢- M(Jrgorei Ellis0n.-4$5isia freafyrer We have fJnish¢d the flnancial year with a loss of £4.007. We did not Start the financial year well as in November 2024 we had to pur¢ha5e a n¢w kniler for the Ilat for our tenant which set5 U5 back £3,000. We have seen a fall on income from irtt¢re5t on our Cvrreni Bank Ac¢ount and we received a very small dividend on our investmeTrt5 early in 2025. Stsff costs have tiscn due to higher Nation Insuran¢¢ for all emplo>w5. There has olso been a fail itt #ttendees at our Federation Events and sadly we had to canc¢l vaTiOUS workslh)ps and the Auwmn Meeting. We have strived io keep the nmning costs down on W.1. HOL. Ithith is tn easy tssk. Membership has remained strong and the incr¢as¢ shown in our for donations is mainly due to the rise from membership f¢e5 &$ National rdised the p)rtion to be paid Fedcration from the previous memb¢rship year by £1.25.
North Yorkshire East County Federation of Women's Instilute Report of the trustees for the year ended 31 Oclober 2025 Evenls- SLToh McForla What 8 mixed year we have had! li is becoming increasingly hard to predict which events are likely ¢0 be popular and w¢ have been very disaptK>inted ai having ¢anc¢l a larger number of events than usual, esplalIY during the first quarter of 2025. But il is Tt all dtK>rn and gIrn as we hav¢ had many very 5ucce5sful events. Workshops cijvered a variety of topics. many of which wtre offering for the first time and included Silver Clay Chris)nas Wreath Makin& L2mpshad¢ NlakiD& Woodburnin8 Pyro8Taphy. Sanntangle. P¢Mier EmErf)55ing. Gilding and Sausage Making. We visitcd Halifax before Christmas and went to Sledmere House in the summer, wth ihe Halifu trip having been particularly well re¢eived. Wc ivalked round Thirsk and Sowerby. had another lovely rdmble in Dunninglon and strolled round YoTk wth Liam Herringshaw and Simon Rogcr50n. learnin8 how water has shaped the city over thousands of year5. We joined forces wth our CuTrtnt Affair5 Committee to njn a very successful Yorkshire Day lunch with an excellent tsik from Louise Day. a fanner from Inglety Greenhow. provided an insighi inio the complexities of navi8atin8 famiing during challenging and changitjg times. Later in the yvdr we weni io Greai Ayron for lunch. where we were entertained to a very amusing thlk by G P Taylor. a punk roadie. iurned policeman, then vicar, now besi-selling author and it was hubble. bubble toil and rrwble In ScartM)rough where we had our Halloween Lunch. On the srK)rting side several members tried Scuba Diving which ihey enjoyed so mu¢h that they arrdnged follow sessions and we ran ather Archery tsster morning. We ty to Cater for many interests as po55iblc and believe we hav¢ an excitin8 and Trnried progr3mm¢ for the Coming year. However, we ne¢d new people to join the mmIttee to generate fresh id¢4 bTinging different skills and en¢rgy to the tabl¢ to ensure the committee reflects the membership athd remains relevani and in¢lusiv¢. J sh(Fuld like to thank the committee memb¢rs fty their hard throughout the year and to all the memr5 who have supported 50 many events. Jndepemleni Fimin¢ial £¥lu1ers- Carolyn Boom Th¢ ¢raining for the n¢w IFE'S took place earlier this year athd they have had some accounts allo¢ated to them. Marilyn Bellinger, Anne Watson and I have k¢pt in iouch with the new ladies and have met them if they needed help or advice. We eontinue to get queries from the exisiing and new treasurrr5 in our fede1 thieh we believe doe5 help th¢m. I met a trwurer from one of the ncw Wl's and will be 5e¢in8 ather0n¢ in the n¢w year. Navslgiter- Mapyorgi Ell( The Federdtion newsletter is our main communi¢ion trKJl allowin8 inforn)*ion to be pad to Wls within our Federation keeping them up to date wilh events. workshop5 and other r¢levant issues. Our Federation is large and the newsletter allows individual Wls to see what (lhcrs are doing In our area. Submissions from Wls wthin our Fedrration have incred showcasing a weatth of diverse 8CtiVrfi¢5. Every efyort L5 made to keep costs low but fifty percent of our hIen¢T5 are now 12 pages refltciing submission5 from WI'S. Thc Decembcr 24 1 January 25 ediiion was 12 page5. The newsletter is now charged * £8.00 per year but SOTne 500 m¢mb¢r5 have tsken up the "Early Bird" offer of £6.00 per year when bulk booked ihn)ugh iheir own WI. Each rtreives 3 printed ¢opie5 free of charge for in meetings as w¢ll as for publicity. Electronic copics are sent eith¢r to the sttretsry or Ehe mtated tnember from members may requesi a copy be seni w their pewnal computer. Th¢ F¢derdiion wtb5ite has a copy of 811 our newslettery both current and p&st edition5.
North Yorkshire East County Federntion of Women's Institute Report of the truslees for the year ended 31 October 2025 Archives- YolJllinsmvorik Pth Sh10 & Gill Cpessey The i&sk of soning and ¢olling the archives of c105ed W15 h&s continued throughout the year, and they are Th)w mostly stored at The Borthwick InstiLU. Our continuing task is the checkin8 and recordin8 of the information hive of Federation activitie5 frorn 1983 onwards. Currenl Affairs- Limlsay Gee In line with ¢h¢ Wl's aims, we Work to provide events for members th* are both educational and ¢nieffainin& and o f$ ot) ¢ampaign5 past and present: and help io raise awar¢ness thwugh the Ncwslcttcr. . we advise on the resolution& and on c8mpai8ns' pft)j¢cts. This ye$ rcsolution wa5 BYS¢derS can be Lifesavers.. Ind so. CPR training h&s been made available to the Bo8rd And Wl members. The year has included litter picks. 5ea%onal and local 0kery. the fmins life. and visits to the sky a¢ nighi. Membgrship.fuppori- Anne Polis l plcased to repon thai we have aTh)ther Wl Adviser Trainee. Denise Scou from York Central and Heworth Wls. who will ¢ompl¢te her trainin8 in 2026. raLSLng oyr nwnbers 5. The hi8hli8ht of any year for us is opcnin8 new Wl$ and this year we able lo open a new Wl in Eggbornugh. We held a workshop on 'Suecessful Pmmiion and Programme Planning for your Wl,. Fccdback for ihis new workshop Wa5 posiiive and members attending found li tK&ih useful and enjoyable. We have also bttn invited to Wls to give presentation5 for new members 1¢h were p05itivety re¢eived. We had a stand at the York Pride Day ai thc KnaYe5mire in York, promotin8 the Wl to non-members. We also held our usual Fcderation Quiz which was a 8reat su¢¢ess. All ihe committee enjoy visiling Wls and rneetin8 members which wll conEinue to be our prbority in the future. SÉalionery- Linda Cariss Thc Board ¢his year made the d¢¢ision stop Cay1n8 a stock of Wl stauon¢ry as deliveries from th¢ NFWI supplier were unreliable. W¢ do however cany a stock of NYEFWI Pens. ThernNIl Mug& Shopping Bags. Badge5 etc. which wll be available for Collection or to pur¢hasc at tx)th our Annual Spring cjn¢11 Meeting and Autumn Meding. Items can bc wsied lo Wls but this would incur a char8e for Postsge. Tw) Financial Sts¢c¥ncnts are [Sd Wl with the August Newsletters which are provided free of ¢harge.
North YorlLshire East County Federation of Women's Institute Report of the trustees for ihe year ended 31 October 2025 Financial review JnvésimÉipolicy Th¢ aim of our investhient policy is to maximise the income rt¢eiv¢d on our reserves. The Board of Trustecs are consciou5 of the fact thai inv¢sthieni ¢arries a risk. but they I11 minimise that as much as possible. They wll ensure that sufficieni funds are available to cnswe the smwth opernion of the Fed¢tatiory and will not invest any monies Mthich are required foT that purpose. ItkVCStJncnt decisions will norn)ally b¢ made by the Board of Tru51ee5. on the recommendation of th¢ Office & Finance Sub Committee, bul if gubdance is ttquired then professional advice 1[ b¢ s)ughL The OtTice & Fin2nce Sub Committee will rewew the position regarding inves¢mcnts rcgularty and. if chan8C5 arc necessary, will report thai fact io the Board of Tnjstees for approva]. ReJetvespoliry The charity requires rese¢yes co allow it to continue work to promotr the interests of women in accordance with th¢ chariry's objects an the even( o(unfor¢seen disrnption to its income streams. The ¢harity's reserves policy is rewewed by the board armually. Free resetv¢s are calced as total reserves less r¢strict¢d fimds. fixed assets or designated funds. The trustees. policy is to hold sufficient free reserves: al to meet its working capttai requirements. particularly given thai the majority of membership subscriptions is received in April/ May trdch year. and b) to protrct continuiry of thr charitys activities and setvices by IKblding suffieieni fijnds io mi(hgate the impact of risks.. the amount required being based on the ITle¢S risk review and &ssessed in relion w the cost of eovering eath risk and the likelihood of that risk occurring. Reserv¢spolicy (contined) Our cash reserve5 currently startd at £187.879 of Mthich £76.652 is desi[¢4 as tknris WilkirLn fimds whirh we are only able io use for th¢ pwpose5 specifled by the trUStS. We should retain sufficiertt free reserves io eover Six mondL% expendiwre. In the accounts for 2024125 our ¢xp¢nditure w&5 appr0xtM¢IY £156.000. We therefore should retsin at l¢a5t £78.(0 as free reseTV¢S. NOTES Restricted ndS are monies givew Collected OT doned for a Specific purpose which is stated by th¢ donor. Dcsiwted fvnd5 are tnonies sei aside from the general fimds by the trullees for a specific purwjse.
North York8hire East County Federation of Women's Institute Report of the tnte¢S for the year ended 31 October 2025 Sttement of tsteeS. respottslbilitie5 The mjstees are responsible for preparing th¢ Tn1$. Artu Rqx)rt and the fLnancI stsiements in accordance with applicable law and United Kingdom Accountin8 Stsndards IUnit£d Kingdom GeTherlY Accq)Led Accountitlg Practice). Law applicable io chaTities in England and Wales requtres the trustees to prepare financial slatements for each fit)cIal year Mtsi¢h wve a true and fair view of chatiry. and of the incoming resources and appljtation of r¢sowr¢s of the Charity for that year. In preparing these financial ststemetts the m]stees are requLred io.. select suitsble accounting rrfJlÈcie5 and then apply them con5i5tently: obsetve the rneth(Mls and principles in the Clwitles SORP: make judgeme1 and eslimate5 thai are reasonable and pruden¢ state vth¢ther applicable UK Accounting Stsndards have bctn followed. subject to any matertal departures disclosed and explained in the finattcial statements,. and prepare the financial stst¢ments on the goÉn8 concern baw"s uNIc55 it is inapproprie io presume that the charity will colltinue in operation. The tn]soes are responsible for keeping aOu11#g rccord5 which dis¢105e with re&wnable accura¢y at any time the fEnancial position of the charity and enable them to ensure thai thc financial statrments comply with the Charities Act 2011 and the Charity {Aceounts and Reports) Regulations 2008. They are also re5w>nsible for safeguarding the assets of the charity and h¢nce for taking reasonable steps for th¢ preveniion and deciion of fraud and other ittegularitics. On behalf of the iN)ard Mrs Helen LJe Fedcration Chairrnan 13 January 2026
North Yorkshire East County Federatiokn of Wom¢n'5 Institute lThdepeDdent eLgminer'5 report to the trns¢ees on the unaudited financial statements of North Yorkshire East County Federation of Women's Institute. I repon io the trusiees on my examinaiion of the accounts of North Yorkshire Easi County Fcdcration of Women's Institsle for the year ended 31 October 20?5 sei out on pages 2 19. Responsibilities and b8ts of report As (he charity trustees you arc rcsponstble for the preparaiioth of the xcounts in accordan¢e with the requirements of the Chariues Aci 201 Act.). I r¢port in respect of my examination of the Tntstce's accounts carried oyi under scrtion 145 of the 201 l Act and in Carrying out my examination I havc followed 811 ih¢ applicable Directions 8Lvcn by th¢ Charity Commission under section 1451511bl of the 2011 Act. Independent examlner's statement I hav¢ ¢ompleted my examinatioth. l Confirni that no nuterial malleTS hv¢ come my atteniion in ¢onnertion wilh the exllminatkon giving me Cause ty believe that in any marial respect.. li) UntIn records wEr¢ not kew in respect of the Tnt 35 required by st10n 130 of the A¢¢: or lill the acwunts do noi accord with tlM)5¢ rxords: or liii) Ihe accounts do not comply ihc applicable requirements ¢oncernin8 the fonn ond content of accounts set out in the Charities (Accounts and Re) R¢gulation$ 2008 other than any requircrneni thai the accounts give a'uwe and fair view whÉch is no¢ a matlcr considered as part of an indcpcndcni examina(ion. I have no concern5 and have Cornc acr055 no other Matte in connection wtth the examination to which atteniion should be drawn in ihis report in order to enable a proper understandin8 of the accouthts to be reached. Mr B Cross ACA The Barker Partnership Chartered Accountants 17 Central BuildirtBs Markct Place Thirsk North Yorkshire Y07 IHD 13 January 2026
North Yorkshire East County Federation of Women's Institute Statement of financial activities For the y¢ar ended 31 October 2025 Unrestrieted Restrieted futhds funds 2025 Tot*1 21124 TotAI Income and ¢Ddowments from: Donations and Icgacies Other trading a¢iiviiies Investments Charitable activiiies 34.387 35.997 7.788 72.615 34.387 35.997 7.836 73.227 30.188 22,883 8.324 101.569 48 612 I SO.787 660 151.447 162,964 Expendlture on: Raising funds Chari¢able Acllvlties 45.373 110.081 45,373 110,081 31.223 132.762 Total 155.454 155,454 163,985 Net Income (expendllure) 14.6671 14,0071 11,021) Tr4nsfer between funds 1,753 11.753) (2,9141 11.093) 14,007) 11,0211 Other reeognised galns and loues Gains on r¢valu¥4tions of fixed 8S5e¢s for the eharitys own we Gains on inv¢sttnent assets 105,000 6.425 10.987 10.987 Net movement In funds 8.073 {1,093) 6.980 10,404 Total funds brnught forward 474.360 5.607 479.967 369,563 Total funds carried forward 482.433 4.514 486.947 479.967 The stat¢meni of financial aciiviiies includes all 8ains and losses in the year and therefore a scparate statement of tothl r¢¢ogniscd gains and losses has T¥)t been prepared. All of the above amounts relale to continuin8 aciivities. Th¢ notcs on pa8es I I to 19 fo an integral part of these fthan¢ial ststrtnents.
North Yorkshire East County Federation of Women's Institute Balance sheet as at 31 October 2025 2025 2024 Note5 Fixed a55ets Tangible assets 307261 311.644 Current a&8et$ Sio¢ks Debtors Investments Cash ai bank and in hand ,622 3,705 141.545 46.334 1,647 7.707 131 ?99 52,987 12 13 193.206 193.640 Creditors: amouTrts falling due witbin one year 113.5201 125J171 Net current ssets 179.686 168,323 Net assets 486.947 479.967 Fund5 Re5tricied tneome funds 15 4.514 5.607 UnrestTiCted income funds= unrestr]ed income fiJTrds Revaluaiiort r¢s¢rvc 261,553 220.880 249.133 225 ?27 Total unrestri¢d incorne fi]nds 482.433 474,360 Total funds 486.947 479,967 The finaticial statements were approved by the trUces on 13 January 2026 and signed on its behalf by garet Ellison Assistant Federation Treasurer The notcs on pages I I to 19 form an integrdl of these fLnaneiaJ stsi¢men Jo
North Yorkshire East County F¢d¢ration of Women's Institute Notes to financial statements for the year ended 31 October 2025 AccoutttiDg policies The principal ac¢ouTrting wlicies are summarised lOw. The acL¥)untsng policies have been applieAJ consistently throughout the year and the preceding year. 1.1. Basis of accountlng The finan£i&l statements are prepared under the historical ¢ost convention and in acc4)rdance with Accounting and Reportin8 by Chariti¢5'. Stat¢menl of R¢commended Praciice applicable w charities preparing their accounts irt accordart¢e with the Financial ReEM)rting Stsndard ar4)licAble in the UK wjd R¢publir of Ireland IFRS 1021 (¢ffe¢¢ive l January 2015) and the Charities A¢t 2011. The fJnan¢ial $eMents are prepared in sterling. which is th¢ fwi¢rionaJ ¢urrency of the entity. 12. C4shflow The tharity ha5 taken advantsge of the exemNion in FRS102 from the requirement to produce a cashflow statement becaSe Li is a small ¢harsty. Fund accounting Unrestrirt¢d fvnd5 are funds which are available for tts¢ at the discNion of the trLLsiees in thrtherath¢¢ of the generdl objeciives of the ¢harity. Rcstricted funds are fill$ which can only be used for particular restrictrd purposes within the objects of the charity. Restrictions arise when spe¢ifJed by eithcr the charity or the donor. 1.4. Ineomlng resourc All incoming resourrcs are included in the ststtmert of financial activtiies when th¢ ¢harity is entitl to the income and the amount can quantified with reasonable accuracy. The following 5p¢cific wlicie5 arc applied to particular categories of in¢om¢.' Grants and doTraiions are only included in the 5ts1emeni of financial activities when the ¢harity has unconditional eniiilement w the resource5. Incoming resouTres from tax reclaims are included in the Ststemt of financial aclivities the same timc a5 the gift to which they relate. Income from investments 15 included in the ycar tn whi¢h it is receiydble.
North York8hire East County Federation of Womekn's Instithte Notos to financial $tst¢ments for the year ended 31 O¢tober 2025 1.5. Resources expended Expenditurc is recognised on an accrual Imsis as a liability is iTh¢urted. ExpendÈture includes any VAT which cannot be llY recovercd. and 15 reported &$ part of the cxpenditwe io which it relates. Costs of g¢neraiins thnds comprise thc costs Llated with aitracting volunrary inMe. Charitable expendtwr¢ ¢omprises those costs in¢urrtyJ by thc charity in the delivery of its activities and servi¢e$ for its ben¢fi¢iartes. It includes both costs that can be all¢xated dire¢tly to such activities And those costs tsf an Indi¢1 t)8DJre rtecess to supwrt them. Fundraisin8 ¢osts are thr)se incurred in 5eekin8 volunwy cty)tr1bIos thj do not include the costs of disseminatin8 LnfOnnaEic in suprM)rt of the charithble aciivilicg. Support ¢OSts includc central fvn¢iion at)d have been allocated to activity cost C8ories on a basis Consistent th the 5¢ of resource& e.g. allo¢aiin8 property Costs by floor area& or per pita. 51aff costs by the time spent and other cosis by their usag¢. 1.6. Tangible fixed #ss¢ts And depreciation These ar¢ capitslised if Ihcy c8n be used for more one year artd cost at le&g £l.000. They are valued at cost, or if Sifted. at the value io the charity on receipt. Tatt8iblc fixed &5s¢ts are stsied at ¢ost less accumulad deprecilOn. tkprtciaiion is provided at Tate5 ¢4lcul4ted to write off thc cost or valuaiion less residual waluc of cach asset over its ¢xpecd use1 life. as follows.. Office fixtures and finings Photocopier Chairman'5 Badge On a 5trai8hi line bssis over five to ten year5 On a Strdi8hi lin¢ basis over five to ten years No depre¢iaiion chr8e is made Freehold property The ¢harity'S frechold properry been revalued to IL% eMim8ted open market value of £350.000. The surplus on cost1£85.6261 has been ¢ran5ferred LO a revaluation reserve. Depre¢iaiion is charged to reduce the value of ihe property to & rc5idual value. ¢stimaied at £150.0) over 50 years. This depreciotion is deducted frorn the revaluation reserve in th¢ bal¢ 5hcct. Investments Current &ssei invesmients *¢ revalued ¥t the balance shcct date and the gain or 1055 taken to the siatemeni of flnancial actlVLties. 1.8. Stock Siock is v&lued at the lower of cost and net reali5able value. Defined contributh)n pension scbemes The pension costs eharged in the financial ststements T¢prtsent thc conthbuiion payable by thc charity durin8 the 1.10. Grants paid In a¢¢ordance with the objects of the charity. grants are paid in the forni of support fund5 OT bursaries to var10$ individuals in order to further the purtx)se of the Ilomen'5 Instiwie movement and to advance the edu¢a(ion of ¢outitrywornen and detailed within ¢haTitabl¢ expenditure. 12
North Yorkshire East County Federation of Women's Institute Notes to financial statements for the year ended 31 Oetober 2025 DonatloD8 aDd legacies Unrestritted funds 21125 Total 2024 Tot81 Mcmber5hip fee5 Donations 34,361 26 34,361 26 30,178 10 34.387 34.387 30,188 Other ¢rdlng activities Unr¢s¢ri¢¢¢d 1025 Tot1 2024 Totxl Rent re¢eived Bulbs Institute IranCe Fund rnisin8 events and &ciivities 4.950 2,092 2.197 26.758 4.950 2.092 2.197 26.758 5,225 1,530 2.133 13.995 35.997 35,997 22,883 Investments Unresirlcied Re51rlct¢d ds 2025 Tot1 2024 TotAI Intercst and dividends receiycd 7.788 48 7.836 8.324 7.788 48 7.836 8,324 Ch•rltsble ctlvltles Vnresirl¢ted Restrlct¢d funds fund5 2025 Totsl 2024 Totgl Mtmbership atbd training Federation InMe Publications and sl0ery Curreni affairs National events Newsletter Council meetin 2J21 51.548 973 4.957 476 2.940 9.400 612 2,933 51.548 973 4,957 476 2.940 9,400 7.678 59,891 472 1.526 15.685 2.859 13.458 72.615 612 73.227 101,569 13
North Yorkshire East County Federation of Women's Institute Not to financial ststements for the year ended 31 October 2025 Raising fuDds Unrestricted 2025 Tot1 2024 TotAI Bulb costs Instits]ie insurance Costs Fundraisit)8 events artd arlivitics Govemart¢e and support costs 1.655 1.720 20.050 21.948 1.655 1.720 20.050 21.948 1.209 1,894 8.455 19,665 45.373 45,373 31.223 Charltble activities Unresirltitd fund$ 21125 Total 1024 Tot•1 Membership and trainin8 Costs Federation cos¢s Publk¢iry and stationery costs Current affairs costs Newsletter wsts N•iion*l cvenl costs Council meding ¢osts Bur58ries Donations Govemance and 5uppon Costs 3,123 47.790 441 4.442 5.060 520 ,724 1,225 250 38.506 3.123 47.790 7,153 57.057 567 1,807 4.413 14.472 11,675 1,250 4.442 5.060 520 ,724 1.225 250 38,506 34.368 110.081 110.081 132.762
North Yorkshire East Collnty Federation of Women's Institute NotLs to finan¢ial statements for the year ended 31 October 2025 ADa]ysis of govern*n¢t and support Costs Raising Charitable rund5 2025 Total 2024 Total Trustees cxpcnses A¢¢ouniancy and payroll fce5 Independent examiners COSLS 587 1.371 265 1.128 1.958 378 .126 374 1.408 483 Staff costs Premises Communi¢a¢ion and infornution technolo Other office expEnses D¢pr¢¢ia¢ion and impairment 14.51 2,174 288 2.477 1,315 21,766 6.522 671 3.715 3,068 36.277 8.696 959 6.192 4.383 35.029 4.735 1.010 5,968 4.383 21.IM8 38.506 60.454 54.033 Employe Employment cojts 2025 21124 Wage5 and $818ries Pension eosis 35,228 1.049 34,009 1,020 36.277 35.029 No employee received ¢moluments ofmorc £60,00012024 . NL¢). Number of employe The avcra8e mnthty nwnbers of cmployees (including the trtte5) during the yetr. Calculated on the basis of full time ¢qyivalents. was as follows.. 2025 Numbtr 2024 Nurnber Employees TnLStees 10 10 15
North YorlLshire East County Federation of Women's Institute Note5 to financial slalements for the year ended 31 October 2025 io. Trustees, emoluments During the year 8 trustees12024 - 8} were paid get)ernl expenses. including travel. The aggregate aTrw)unt paid £1,95812024- £2,125). N¢ithcr the trustees nor any person connecd with th¢rn r¢¢eiwed any MUneration during the year 12024 - none). Frethold orrice propErty fixtures & fiiiing5 Photfr Chairnian's eopitr BAdg¢ Tot•1 Tnglbl¢ flx¢d 4s5ets Cost Ar l November 2024 and At 31 Octobcr 2025 350.000 20.656 1,295 683 372,634 Depreel¥tion At l November 2024 Charge for the year 39.147 4.347 20,548 36 1,295 60.990 4.383 At 31 October 2025 43.494 20J84 1.295 65.373 Net book valu Ai 31 0¢ber 2025 306.506 72 683 307.261 At 31 Orfober 2024 310.853 108 683 311,644 The charity's Fr1Id Prnperty ha5 been revalued durin8 the yew by P Lund of Davi5 and Lund Estsie Agents. 12. Ikbtors 2025 21124 Trade debtofs Pr¢payrnents and accnKd incorne 1.017 2,688 167 7.540 3.705 7.707 13. Current asset Inve51meDts 2025 21124 Unlisted inveskncnts 141.545 131.299 16
North Yorkshire East County Federation of Women's ID5tilute Notes to financi21 ststements for the year ended 31 October 2025 14. Creditors: amounts falling due withlh one yr 2025 2024 Trdd¢ credir$ Other taxes and social Security A¢rrua15 ar deferred income 554 224 12,74? 710 200 24,407 13.520 25,317 15. AnalysLs of net auets between ld$ Unr¢strlcted Re8trleted fuhds funds Toil funds Fund balances at 31 (kthr 2025 as represented by.. Tangible fixed assets Invesimeni assets Current 55ets Curreni liabilities 307.261 141.545 47.147 113.5201 30?,261 141.545 51.661 {13,5201 4,514 482.433 4.514 486.947 17
North Yorkshire E2St County Federation of Women's Instithte Notes to financial statements for the year ended 31 (ktober 2025 16. Unrestricted funds A¢ Incoming Olltgoing l November 2024 res0¢¢$ resourLY5 TrxD$f¢rs Gains At losse$ 31 October 2025 General funds Doris Wilkin50n Fund wt support fund Revaluation reserve 179.568 69.101 464 225.227 147.839 2.948 {155.4541 6.100 6.384 4,603 184.437 76,652 464 220,880 14.3471 474,360 150.787 (155.4541 .753 10.987 482,433 Purpose5 of utricted funds Designated funds held Doris Wilkin n Fund The Dori5 Wilkinsot) fund relatcs to the balance of the legacy Te7ved from the esthte of Doris Wilkin50n which was designated for the ben¢fit of the memr5 by the execuiive committte. One half of the income from the fi]nd is to be utilised to provide annual burs2ri¢$ 10 a55iSt members wtth the ¢ost of cducationa] courses and the rest is io be utilised io improve ihe farilitie5 available io m¢M[s. Wlsu ort fund The WI support fund relates to amounts rtceived into the ¢haritys general funds from the Held fimd. This fund 11 be subject a maxiEnum value ai any (bne time of £700. In addition, ort tsther occasions. fvrther amounts 11 be raised to augment the Held fi]nd r¢ceipts iowards th15 futKI. The fimd is to ethable th¢ f¢derdtion to provide monetsry sUprt ts) individual Wl branche5 in financial difficulties. Revalualion resetve The Charitys freehold prowty Vds revalued * b50.0Th) in 2024 Iprevitsu5 valuation £245,(KbO in 2011}. The historic cosi of the properts. is £85,626 and a revaluation rtserve fund h&$ been created to ac£ollnt for the unrealised gain resulting from revaluations. This fund is unrestriaed but unavailabl¢ foT charitable ¢ and depreciation is Charged againsi this fund in full. 17. Restrieted funds At Incoming At l November 2•24 reS0rt¢S Transfers JI October 2025 Held fiathd 5.607 11,7531 4.514 Purposes of restricted funds Held fnd The H¢ld fimd relates to the transfer ofan>' remaining balances on hand then individual WI branches are closed. The fvnds arc held for a period of the years. during wthich lime, if the Wl bTanrh is re-opened the fund are returned. If this 15 not the c&se. on the ¢xpirauon of the three period& the funds are transfened to the charitys 8enera] fiumls. The balance on the Held Fund is k¢pt in a separale bartk accouni. 18
North Yorkshire E4st County Federation of Women's Institute Not to finaneial statements for the year ended 31 Oetober 2025 I& Connected charities The charity is connected to its governing Ix)dy. The National Federation of Women's Insiin]i¢s whose otTire5 are si(u*ed at 104 New Kings Road London. SW6 4LY. The liacional Federation is resw)nsible for ¢reating the Dational policies of the Wtsm¢n'5 ITLstitute which it implements through its 70 eounry federntions. The charity 15 also a member of the ACWW. 19