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
Tr￿￿tte5 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
Mat*rt 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$5ary from the Federnion's Chair. Trasur¢r. Wl Advisors and (he injstees.
Riskrevltw
Trustccs actively review the major risks thai the ¢h4rity fa¢es on a ￿Su1ar b&sis and believe that rnaintainin8 res¢rves a¢
curren¢ levels ¢ombincd with an annual revicw of controls over key financial sy51em5. will provide sufficient resources
in the ev¢nl of adverse conditions. Th¢ irustees have also examincd other oper81ion41 bu5incs5 risks faced by (h¢
chhriry and confirni thai they have established sy5*ms ￿ mili￿le the significant risks.
Sub commiiiees
The operaiion of the Federaiion's Su1￿MMittee5 is eniirely dependent on the voluntary ¢ffons providcd by th¢
individual committee member5.
Objectlves and activitles
Summary oJihÉ objecis olihe Chortrty Sel owl in i15R0￿MIng documenl
The obj¢¢i$ 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 CO￿lder 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 SU1￿mmIttres. 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 re￿Tr5.
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 d￿VInc￿ls. 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 l￿d 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 S￿￿mMitteeS 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, esp￿lalIY during the first
quarter of 2025. But il is T￿t all dtK>rn and gI￿rn 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
a￿ther 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 mem￿r5 who
have supported 50 many events.
Jndepemleni Fimin¢ial £¥lu￿1￿ers- 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 fede￿1￿￿ thieh we believe doe5 help th¢m.
I met a trwurer from one of the ncw Wl's and will be 5e¢in8 a￿*ther0n¢ in the n¢w year.
Navslgiter- Mapyorgi Ell￿(
The Federdtion newsletter is our main communi¢*ion trKJl allowin8 inforn)*ion to be pa￿d 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 incr￿ed showcasing a weatth of diverse 8CtiVrfi¢5.
Every efyort L5 made to keep costs low but fifty percent of our ￿h￿Ien¢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 ￿mt￿ated 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 Sh￿10￿ & Gill Cpessey
The i&sk of soning and ¢oll*ing 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 Ca￿y1n8 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 c￿jn¢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 [￿S￿d 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
JnvésimÉ*ipolicy
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 I￿11 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 calc￿￿ed 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 IT￿le¢S risk review and &ssessed in rel*ion w the cost of eovering eath risk and
the likelihood of that risk occurring.
Reserv¢spolicy (contin￿ed)
Our cash reserve5 currently startd at £187.879 of Mthich £76.652 is desi￿[¢4 as tknris WilkirL￿n fimds whirh we are
only able io use for th¢ pwpose5 specifled by the trUSt￿S.
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 don￿ed 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 tn￿te¢S
for the year ended 31 October 2025
St*tement of t￿steeS. respottslbilitie5
The mjstees are responsible for preparing th¢ Tn￿1￿$. A￿rtu￿ Rqx)rt and the fLnancI￿ stsiements in accordance with
applicable law and United Kingdom Accountin8 Stsndards IUnit£d Kingdom GeTher￿lY 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 inappropri*e io presume that the charity will
colltinue in operation.
The tn]soes are responsible for keeping a￿Ou￿11#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 de*ciion of fraud and other ittegularitics.
On behalf of the iN)ard
Mrs Helen L*Je
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 b*8ts 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 ma*rial respect..
li) ￿￿UntIn￿ records wEr¢ not kew in respect of the Tn￿t 35 required by st￿10n 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 trU￿ces 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 $￿eMents are prepared in sterling. which is th¢ fwi¢rionaJ ¢urrency of the entity.
12. C4shflow
The tharity ha5 taken advantsge of the exemNion in FRS102 from the requirement to produce a cashflow
statement beca￿Se Li is a small ¢harsty.
Fund accounting
Unrestrirt¢d fvnd5 are funds which are available for tts¢ at the discNion of the trLLsiees in thrtherath¢¢ of the
generdl objeciives of the ¢harity.
Rcstricted funds are fill￿$ 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 Ststem￿t 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 ￿L￿lated with aitracting volunrary in￿Me.
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)tr1b￿Io￿s 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 C*8ories 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 accumula*d depreci￿lOn. tkprtciaiion is provided at Tate5 ¢4lcul4ted
to write off thc cost or valuaiion less residual waluc of cach asset over its ¢xpec*d use￿1 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 ¢r*dlng activities
Unr¢s¢ri¢¢¢d
1025
Tot*1
2024
Totxl
Rent re¢eived
Bulbs
Institute I￿￿ranCe
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
Tot*1
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 In￿Me
Publications and s￿l0￿ery
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
Tot*1
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
Charlt*ble 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 tr￿tte5) 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 connec*d with th¢rn r¢¢eiwed any ￿MUneration during the year 12024 -
none).
Frethold
orrice
propErty fixtures &
fiiiing5
Photfr Chairnian's
eopitr
BAdg¢
Tot•1
T*nglbl¢ 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 Fr￿1￿Id 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 y￿r
2025
2024
Trdd¢ credi￿r$
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
Toi*l
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 u￿￿tricted funds
Designated funds held
Doris Wilkin
n Fund
The Dori5 Wilkinsot) fund relatcs to the balance of the legacy T￿e7ved from the esthte of Doris Wilkin50n which
was designated for the ben¢fit of the mem￿r5 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 sUp￿rt 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
reS0￿rt¢S Transfers JI October 2025
Held fiathd
5.607
11,7531
4.514
Purposes of restricted funds
Held f￿nd
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 th￿e 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