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2023-09-30-accounts

West Kent Federation of Women’s Institutes

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

for the year ended

30 September 2023

Charity number 1188341

CONTENTS

Legal and Administrative information 1
Report of the Trustees 3
Independent Examiner’s Report 13
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Financial Statements 16

WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

LEGAL AND ADMINISTRATIVE INFORMATION

REGISTERED CHARITY 1188341
TRUSTEES Mrs P Bates
Mrs B Bickell
Mrs A Breach (Chair)
Mrs G Brown
Mrs C Davis (resigned 27 March 2023)
Mrs D Daniels
Mrs C Gupwell
Mrs R King (Treasurer)
Mrs G Martin
Mrs J Smith
Mrs S Sudlow
FEDERATION SECRETARIES Ms M McGovern
FEDERATION BOOKKEEPER Mr A Whiteley (resigned 20 October 2023)
SYSTEMS ADMINISTRATOR Ms K Smart
PRINCIPAL ADDRESS Ethel Hunt Lodge
4 Hawkwell Business Centre
Maidstone Road
Pembury, Tunbridge Wells
Kent
TN2 4AG
BANKERS Bank of Scotland
Banking Direct
Money Market Accounts Centre
Teviot House
41 South Gyle Crescent
Edinburgh
EH12 9BB
BANKERS Natwest Bank Plc
3 High Street
Maidstone
Kent
ME14 1XU

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

LEGAL AND ADMINISTRATIVE INFORMATION

INDEPENDENT EXAMINER

Amy Healey FCA CTA DChA Lindeyer Francis Ferguson Limited Chartered Accountants North House 198 High Street Tonbridge Kent TN9 1BE

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

The trustees submit their annual report and the financial statements for the year ended 30 September 2023. The trustees have adopted the provisions of the “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) (Charities SORP (FRS 102)).

Legal and administrative information set out pages 1-2 forms part of this report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is a Charitable Incorporated Organisation (“CIO”) incorporated on 1 October 2020 (registered charity number 1188341). It was formed to convert an unincorporated charity, Kent-West Kent Federation of Women’s Institutes (registered charity number 228183) to a CIO status. The charity is governed by its Trust Deed and the Constitution and Rules as laid down for County Federations from time to time by the National Federation of Women’s Institutes.

Recruitment, Induction and Training of Trustees

The Trust Deed of the charity governs the appointment of trustees. The Managing Trustees are authorised to appoint new trustees to fill casual vacancies arising among the elected members by co-option.

Every two years, nominations for members of the Board of Trustees are requested from all the WIs in the Federation. If more than twelve members are nominated, an election involving all the WIs in the Federation is held. Other members may be co-opted on to the Board of Trustees at any time.

Trustee training sessions with a tutor from the National Federation of Women’s Institutes are held on a regular basis.

Organisational Structure

The Federation is a member of the National Federation of Women’s Institutes of England, Wales, Jersey, Guernsey and the Isle of Man (NFWI), a company limited by guarantee no. 2517690, charity registration no. 803793, whose principal address is 104 New King’s Road, London, SW6 4LY. The Federation acts as an important link between the NFWI and the individual WIs and Districts in the West-Kent region.

The NFWI Annual meeting was held at St Davids Hall, Cardiff in May 2023.

The Charity is organised so that the Trustees meet regularly to manage its affairs. Three staff are employed to assist with the administration of the charity as appropriate, including one staff member employed on a full-time basis and two staff members on a part-time basis.

Officers of the Federation

At a Special meeting in March 2023 the Board of Trustees elected the following Officers:

Vice Chair Mrs G Brown, Mrs B Bickell, Mrs D Daniels Assistant Federation Treasurers Mrs S Sudlow, Mrs P Bates and Mrs D Daniels

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

BOARD OF TRUSTEES

Ten Board of Trustees meetings and a special meeting were held. The following were the members of the Board of Trustees in 2023:

Mrs P Bates (Nevill WI) Mrs B Bickell (Petts Wood WI) Mrs A Breach (Petts Wood WI / West Kent Zoomers VWI) Mrs G Brown (Hadlow WI) Mrs D Daniels (South Park WI)

Assistant Federation Treasurer Federation Vice Chair Federation Chair Federation Vice Chair Federation Vice Chair / Assistant Federation Treasurer

Mrs C Gupwell (South Park WI / West Kent Zoomers WI) Mrs R King (Lenham WI / West Kent Zoomers VWI) Mrs G Martin (Walderslade WI) Mrs J Smith (Walderslade WI) Mrs S Sudlow (Nevill WI) Mrs L Marshall (Halling Sapphires WI / West Kent Zoomers VWI)

Federation Treasurer

Assistant Federation Treasurer Assistant to the Board

WI ADVISERS

Mrs S Boner (Royal Eltham WI) Mrs F Farley (Halling Sapphires WI / West Kent Zoomers VWI) Mrs C Gupwell (South Park WI / West Kent Zoomers VWI) Mrs W Keast (Bredhurst WI) Mrs C Powell (Badgers Mount WI) Mrs R Tidby (Bredhurst WI) Mrs B Wild (West Wickham WI)

FEDERATION APPOINTMENTS

West Kent News Co-ordinators Mrs L Wills, Mrs R King and Mrs J Buller Resolutions Co-ordinator Mrs C Davis Federation Archivists Mrs C Klempau and Miss S Harris Publicity Officer Mrs A Breach, Miss K Smart ACWW Co-ordinator Mrs C Gupwell Combined Arts & Leisure Representative Mrs J Jones Science Representative Mrs W Keast Systems Administrator & Webmistress Ms K Smart Health & Safety Officer Mrs G Brown Independent Financial Examiner Administrator Mrs G Neville

FEDERATION REPRESENTATIVES ON OTHER BODIES

West Kent Country Markets Society Limited Kent Voluntary Sector Emergency Group

Mrs A Wilkinson Mrs D Daniels and Mrs J Fissenden

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

OBJECTIVES AND ACTIVITIES

The objects of every Women’s Institute are:

  1. To advance the education of women and girls for the public benefit in all areas including (without limitation):

  2. a. Local, national and international issues of political and social importance; b. Music, drama and other cultural subjects; and

  3. c. All branches of agriculture, crafts, home economics, science, health and social welfare.

  4. To promote sustainable development for the public benefit by:

  5. a. Educating people in the preservation, conservation and protection of the environment and the prudent use of natural resources; and

  6. b. Promoting sustainable means of achieving economic growth and regeneration.

  7. To advance health for public benefit; and

  8. To advance citizenship for the public benefit by the promotion of civic responsibility and volunteering.

The specific objectives of the charity are to further the purposes of the Women’s Institute (WI) organisation within West Kent, and elsewhere.

There are 146 institutes in Kent. There were unfortunately 8 suspensions within the Federation namely:

:
Rolvenden Chiddinstone
Swanley Hayes
Hoo Chevening
Rowhill Headcorn

One WI was formed in July 2023, Tons & Roses.

The policy of the charity continues to be to offer a wide variety of activities to members and to give support to local institutes as necessary. In planning the few activities for the period, the trustees have given due regard to the guidance issues by the Charity Commission on public benefit. The interests of all members are covered by the variety of classes and events normally organised.

ACHIEVEMENTS AND PERFORMANCE

Enquiries for WI membership are increasing and it is our intention to make opening new WI’s a priority going forward as well as growing our overall membership.

The AGM was an outstanding success and was enjoyed by all the members with numbers gradually increasing to pre covid numbers.

BURSARIES

The Federation offers four individual bursaries’ and two for individual WIs. Each bursary is worth £200. Winners were drawn at the annual meeting 2023 and were as follows:

Individual winners

Linda Patmore, Chislehurst WI Helen Bruce, Istead Rise WI Lisa Hutchins-Lobb, Chelsfield Evening WI Helen Brooks, Otterden & Stalisfield WI

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

WI Winners Pembury Evening WI Loose WI

Chair’s Report

As West Kent Federation Chair I am always amazed by the variety of workshops and events that we have on offer for our members. All our sub committees work hard to book top quality tutors and speakers to educate and inform. The success of these events is apparent in the numbers that are attending, we are not back to pre-Covid numbers yet but getting there.

We made changes to the ticketing process which became completely ‘in house’ from Ethel Hunt Lodge for some of our larger events this year. This made the system more robust and took away the reliance on postage! The strikes of this year made us realise that we needed a better system and a cheaper one! The Office staff worked closely with the Trustees to provide a system that worked for everyone, and the feedback was very positive.

In June we held our Thank You lunch for all the members of our sub committees; it was great to see so many attend, and for once be able to sit back and relax at an event!

The highlight for me though was the AGM at Tunbridge Wells, my first one as Chair – the atmosphere was great, and all the speakers and the newly formed Federation choir were well received. Listening to the comments of members on their way out they had definitely had an enjoyable time, meeting up with friends and been entertained!

Amanda Breach Federation Chair

Art and Craft

It was another active year for the Art & Craft Committee starting in March with workshops in beginners Machine Embroidery, taught by well-known textile artist Wendy Dolan as a follow on from her inspiring talks at the previous art and craft Annual Days. These workshops were so popular and oversubscribed that we persuaded Wendy to come back for an additional day in July.

In May professional artist Charles Evans came to teach acrylic painting workshops for beginners which were postponed from 2020 due to the pandemic.

September was a busy month with a week of watercolour workshops with our popular professional art teacher Matthew Palmer. Members love painting with Matthew and demand he returns every year. We are lucky he enjoys painting with us and fits us in between his many commitments all over the country.

We had barely put our paints away when we were into our Art & Craft Annual Days at Ditton, with three excellent speakers. Members were in awe of the stunning Regency costumes made of paper with quilling and embroidery by Stephanie Smart of the House of Embroidered Paper. Going with the Regency theme, Paul Avis, chair of the Tunbridge Wells Civic Society and also the Decimus Burton Society talked about the architect and the project for a Decimus Burton Museum in Tunbridge Wells, furnished in Regency style with rooms for exhibitions and community activities. Our third speaker was Neal Scrase, a local artist, framer and printer of giclee art prints. As a bonus, Barbara Wilson told us about her non-profit Fairtrade business and helping women in deprived communities in Africa and Asia learn to make craft items that can be sold to improve their lives, with lovely items for us to purchase. Our usual retail stalls were there to support us including the well-established popular bring and buy.

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

The year will finish off with Nancy Adamek returning for more workshops in English Paper Piecing Patchwork in November, making charming Christmas decorations. These workshops have been oversubscribed.

Plans are under way for speakers and workshops in 2024.

Paula Bates Art and Craft Chair

Green Team

West Kent Green Team has continued to spread its wings attracting more Climate Ambassadors (we now number 14) and providing talks to a growing number of our WIs. Manning information stalls at Federation events including the Carol service, at Maidstone, AGM at Tunbridge Wells and Lifestyle Days at Ditton, all provided excellent opportunities to advertise what we offer, in our talks, and to share ideas with members on how to lead a greener lifestyle. A Zoom talk by Elaine King in November on how to have a more eco – friendly Christmas was very well received, and a picnic and walk at Bore Place held during Green Week was much enjoyed by those who attended.

We also continue to have a monthly column in the West Kent News with different members of the team writing on a wide variety of topics all related to helping us lead a greener lifestyle and thus hopefully lessening the damage being inflicted on our planet.

Amanda Breach Annette Smith The Green Team

Lifestyle (Previously HE)

Our Annual Days, in April, were not well supported, the first attracting just 67 members the second only 145, not the numbers we are used to seeing pre-Covid.

On 26th April we had Ben Cross, from Crosslands Nursery giving a talk on his Alstroemerias. Ben also had a stall which was very popular. The second speaker was Andrew Slater, of Must Chup sauces who talked to us about how he created his business making bottled sauces, which he sold at the venue, and they are also available in supermarkets. Our third speaker cancelled, the day before, due to Covid and a replacement speaker was found at very short notice, Colin Preston, Life and Times of a Locksmith. Colin was well received and has gone into our speaker book.

On 27th April we had Juliette Jahaj talking about food hygiene and her work as a microbiologist. Juliette has also gone into the speaker book. The second speaker, Neil Miller, Head Gardener at Hever Castle cancelled on us, 30 minutes before he was due to speak. As luck would have it our sound and vision man’s mum give talks on the work of the RNLI and she, very kindly stepped in at the eleventh hour and was very well received. Our final talk was from Mick Wheeler who talked about coffee from bean to cup.

Although these days were not well supported, we did manage a small profit.

We have decided that, in future, we will be splitting our days and having one in April and one in October with the hope that this will attract more members.

Sarah Sudlow Lifestyle Chair

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

Public Affairs and International (PA&I)

Another busy year for the committee of PA&I. We held a very successful auditions day in June and September and adding new speakers to the WKWI speakers list.

We organised a zoom meeting to inform groups about the proposed resolution on autism in girls and women which had been proposed by a WKFWI group.

We held a Women in Politics Day at Ryarsh with Tracy Crouch MP, 2 local Borough Councillors and Lisa Guthrie, the Lead for Kent Resilience Forum.

We had an ACWW fundraising afternoon tea at Lenham Village Hall when Magde de Kock chair of ACWW attended. We have sent many bags to Recycling for Good Causes and raised money for ACWW, along with fundraised money from our local groups.

During the year we said goodbye to Tricia Ashdown as our ACWW rep and thanked her for her many years of support.

Diane attended a zoom with National Fed WI and their PA&I rep and other national chairs.

We set up a zoom evening during Black History month, with Chine McDonald, in October but there was not enough take up, so it had to be cancelled.

Diane has attended Kent Voluntary Services Emergency Group regular meetings at Kent Fire Headquarters where representatives from all the voluntary groups and blue light services gather to share information and support.

Diane Daniels PA&I Chair

Performing Arts, Leisure and Sport (PALS)

This year we started our activities with our now regular Water Sports day in June with two sessions for paddle boarding and one for Kayaking. This year we had much better weather and all the ladies were successful – only two in the water this year.

We returned to Mote Park in July for two sessions of guided walks around the Park. We were shown the history of the park using the old trees as aids to the story. A very interesting way of showing the Park and its diversity of fauna and flora.

In September we organised a Handbells Day. 30 members tried different types of handbells throughout the day. They quickly picked up the skills needed to play the various tunes that were part of the day. By the end of the day, they sounded very good. Many of the members wanted to take this further so we will be planning another session next year.

Our usual Whist Day took place in October, 56 members came to play, and the level of concentration was high. The contest was close with three couples scoring more than 200 points.

The WI choir has sung throughout the year singing both at our Carol Service and the AGM. It is now rationalised to one group that meets in Orpington.

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

Our Walking Netball Ambassador continues to work across the County with the groups that she has set up.

Gill Brown PALS Chair

Associated Country Women of the World (ACWW)

Since attending the ACWW conference in Kuala Lumpur in May, I have been waiting eagerly for confirmation that I have been accepted as ACWW Co-Ordinator for the West Kent Federation. I feel that taking over this role will be quite a big task and until the role is confirmed it is difficult to plan specific events.

Many WIs in West Kent support ACWW by fund raising events such as “Walk the World”, quizzes, cake sales etc. Whilst these may be small events, they do raise a fair amount of money for the funds that support Rural Women in Action.

Since returning from Malaysia, I have been keen to share my experiences with members of WI. At the end of September, we arranged an afternoon tea that was attended by 72 members who enjoyed listening to a talk about the conference and were shown pictures of the various activities that had been arranged for the delegates at the event. The highlight of which was dinner at the palace hosted by the King and Queen. What an amazing experience that was. At the tea, we held a raffle and sold pashminas which raised over £300. There are three more talks to deliver before Christmas 2023 to various WIs.

Carol Gupwell For ACWW

Archives

The Federation Chairman Amanda Breach spent a morning with us and was amazed at the variety of items that are in our archives, from wonderful banners and tablecloths from closed WIs to photo albums of dramatic events and pageants that have taken place across the Federation some going back as far as the 1920s.

We were asked to fill a 20-minute slot at the AGM in Tunbridge Wells. Over 100 years is a long time to look back on and we tried to find things of interest that we had photos of which could be made into a PowerPoint presentation. We were grateful to Keeley Smart for her help setting this up.

The Federation tablecloth and banner from the 1950s was use on the stage to go with the photo we have of the meeting over 70 years ago.

The effects of the covid pandemic are still being felt, with WIs who had been in existence for many years not being able to keep going, so we had quite a few suspended WIs papers to sort and store. Any inquiries we get we try to answer to the best of our abilities, occasionally we get an inquiry from NFWI or families of past members asking if we would like a book or badge, they have found among items they are sorting out.

Sheila Harris Chris Klempau Federation Archivists

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

West Kent News

The West Kent News Editorial Team continues to comprise of Rita King, Lenham WI, Linda Wills, Istead Rise WI, and Janet Buller, Leeds WI. Using Desktop Publisher, Rita and Linda take it in turns monthly at home, to edit the magazine with Janet proof reading throughout the setting up of the monthly magazine. A draft is supplied to the Trustees as part of the final proof reading.

Articles from members remains popular and are entered as they are received, as space allows. Federation items take priority, and the magazine is aimed to be completed by the 18th of each month to allow for a final proof-read and for the magazine to be published ready for WI committee meetings. A PDF copy of the magazine is uploaded to the Federation Website at the start of each month. Members can then print their own copy, download, or just read online. A small percentage are posted each month, at a cost to the WIs if requested.

Rita King Linda Wills Janet Buller West Kent News Editorial Team

WI Advisers Committee (Membership, Communication and Support)

As in previous years the WI Advisers have continued to have contact with the WIs within their Groups whether that be by face-to-face visits, telephone, email or Zoom. We have not only visited WIs to assist with any problems that need attention but also enjoyed attending their celebrations and events and we thank those WIs for always making us welcome.

Following Covid restrictions when some of our WIs were sadly not sustainable we are now seeing a resurgence of our WIs beginning to thrive once more. We are also pleased to have opened a new WI in Tonbridge, Tons N Roses, which has already been involved in local activities and has secured a strong membership. Our virtual WI, West Kent Zoomers, is also continuing with a good attendance and support from their membership.

The WI Advisers have once again supported the WIs by offering Officer training in person and by zoom and all training events were well supported and offered the opportunity for members from all our WIs to interact and share information. We also offer Meet the Adviser sessions on Zoom, giving the members the opportunity to discuss any issues that have arisen and advise on ways to resolve any problems.

We have co-opted two WI members onto the WIA committee, Jeanette Smith and Sonal Dack, who are hoping to commence WI Adviser training in the near future. If you have an interest in this role, you are very welcome to attend our committee meetings as an Observer where you will be able to discuss the Adviser role and duties.

Carol Gupwell WI Advisers Chair

FINANCIAL REVIEW

We finished the year with an overall deficit of £25,291 (2022: £28,677). Our total reserves at the end of the year were £513,495 (2022: £538,786).

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

Investment Policy and Objectives

The Trust Deed authorises the trustees to make and hold investments using the general funds of the charity. Under the constitution, the charity has the power to make any investment which the trustees see fit. The trustees consider the return on investments in the period to be satisfactory, given the current economic climate.

Reserves

It is the aim of the trustees to maintain unrestricted free reserves in the range of £100,000 to £125,000, which will cover the costs of running the Federation for about 9 months while enabling all prior commitments to be met and including an amount to cover future inflation.

Our unrestricted free reserves, that is unrestricted reserves excluding those represented by tangible fixed assets, amounted to £156,863 (2022: £178,675) at the balance sheet date, before designations.

Therefore, we now have free reserves of £31,863 over and above the £125,000.

Our reserves are invested and are now included in one fixed-term bond and two 90-day deposit accounts.

As a Federation we are extremely grateful for the members contribution to the finances – it provides our one secure income stream. However, in a normal year it does only account for only approximately 42% of the income needed to cover the Federation’s expenditure. The remaining 58% has to be raised by us mostly through our charitable activities such as events including art and craft days etc. In 2023 fundraising events continued to increase.

What has the Federation income been spent on:

Federation volunteers, including Trustees, Advisers, and team members are paid expenses. Basically, this is for mileage (45p per mile) and items we may have provided for events e.g. purchase of raffle prizes. Volunteers should not be out of pocket.

All the above covers running the Federation but what benefits are provided to the members and WIs?

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES’ REPORT

FUTURE PLANS

The Trustees intend to continue to develop the services available to members and to ensure the continued financial strength of the Federation. It has been wonderful to start holding events again and the member’s support for them.

STATEMENTS OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which gives a true and fair view of the affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing those financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the financial position of the charity and enable them to ascertain to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees and signed on their behalf by:

Mrs A Breach Chair

Date: 8 February 2024

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WEST KENT FEDERATION OF WOMEN’S INSTITUTES

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF WEST KENT FEDERATION OF WOMEN’S INSTITUTES

Independent examiner’s report to the trustees of West Kent Federation of Women’s Institutes

I report to the trustees on my examination of the accounts of the Charitable Incorporated Organisation (‘the CIO’) for the year ended 30 September 2023.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Amy Healey FCA CTA DChA Lindeyer Francis Ferguson Limited Chartered Accountants North House 198 High Street Tonbridge Kent TN9 1BE

Dated: 19 February 2024

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WEST KENT FEDERATION OF WOMEN'S INSTITUTES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023

Notes
Income from:
Donations
2
Other trading activities
Investments
Charitable activities
3
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net expenditure and net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
11		 2023
Total funds
£
1,665
1,202
2,038
101,731
106,636
131,927
131,927
( 25,291)
538,786
513,495		 2022
Total funds
£
3,224
1,352
511
107,728
112,815
141,492
141,492
( 28,677)
567,463
538,786

There were no restricted funds in the current or preceding period.

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WEST KENT FEDERATION OF WOMEN'S INSTITUTES

BALANCE SHEET AS AT 30 SEPTEMBER 2023

2023
£
Notes
Tangible assets
Property, plant and equipment
9
Current assets
Stocks
433
Debtors
10
11,623
Cash at bank and in hand
227,532
239,588
Liabilities
Creditors: amounts falling due within
one year
11
( 82,725)
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
11		 2023
£
356,632
156,863
513,495
513,495		 2022
£
553
16,256
252,396
269,205
( 90,530)		 2022
£
360,111
178,675
538,786
538,786

The financial statements were approved on 8 February 2024 and signed on their behalf by:

Mrs A Breach Chair

Mrs R King Hon. Treasurer

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WEST KENT FEDERATION OF WOMEN'S INSTITUTES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 Basis of preparation

The financial statements have been prepared in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019) - (Charities SORP (FRS 102)), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

West Kent Federation of Women's Institutes meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted.

The financial statements are presented in pounds sterling and rounded to the nearest pound.

1.2 Status

West Kent Federation of Women's Institute is a charitable incorporated organisation (CIO) registered with the Charity Commission in England and Wales. The charity is governed by its Trust Deed. The principal address of the charity is Ethel Hunt Lodge, 4 Hawkwell Business Centre, Maidstone Road, Pembury, Tunbridge Wells, Kent, TN2 4AG.

1.3 Income

Income from donations is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. This is usually on receipt.

Incoming resources from charitable activities are recognised as income to the extent that the charity has provided the related services or held the related event. Income received in advance of the service or event taking place is accounted for as deferred income.

Investment income is recognised when receivable.

1.4 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably.

Expenditure is accounted for on an accruals basis, inclusive of VAT, and has been classified under headings that aggregate all costs related to the category.

The charity only has one charitable activity, being 'Membership support, services and activities'. As such all direct costs and support costs are allocated to this activity.

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WEST KENT FEDERATION OF WOMEN'S INSTITUTES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

1 Accounting policies - continued

1.5 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated realisable value of each asset over its expected useful life, as follows:

Freehold property 1% straight line (excluding land) Property improvements 5% straight line Office equipment 25% reducing balance

Tangible fixed assets costing or having a value on acquisition of £100 or less are written off when acquired.

1.6 Stock

Stock is recognised at the lower of cost and net realisable value.

1.7 Pension contributions

The charity makes defined contributions into employees' personal pension schemes. Contributions are charged to the statement of financial activities as they become payable in accordance with contract terms.

1.8 Fund accounting

Unrestricted funds are those funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds are unrestricted funds which are set aside by the trustees from time to time for specific purposes.

1.9 Financial instruments

The charity only has financial instruments of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

2 Donations

Donations
Donations 2023
£
1,665
1,665		 2022
£
3,224
3,224

17

WEST KENT FEDERATION OF WOMEN'S INSTITUTES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

3 Income from charitable activities

Income from charitable activities
Membership support, services and activities includes:
Membership fees
West Kent News
Publications
Sub-committee activities
Institute insurances
County meetings
AGM
Speakers lists		 2023
£
61,955
1,013
762
23,887
2,830
5,668
4,896
720
101,731		 2022
£
64,167
966
861
29,238
705
3,360
8,311
120
107,728

4 Funds received as agent

During the year the charity received £21,677 (2022: £21,390) in funds received as agent. Of this amount £16,997 (2022: £18,951) relates to funds received on behalf of the National Women's Institute, £2,432 (2022: £1,787) relates to funds held on trust for Institutes in the District and £2,248 (2022: £652) relates to donations to be passed on. The total amount is outstanding and included in other creditors.

5 Expenditure on charitable activities

Membership support, services and activities includes:
West Kent News
Publications
Sub-committee activities
Institute insurances
County meetings
AGM
Grants committed
Speakers lists
Support costs (note 6)		 2023
Total
£
-
120
21,370
5,741
8,747
7,999
( 3,065)
-
91,015
131,927		 2022
Total
£
16
755
22,886
3,467
4,403
9,956
1,275
157
98,577
141,492

The grants committed were all awarded to individuals to enable them to attend educational courses. The figure is negative this year as previous commitments have expired and been written back.

18

WEST KENT FEDERATION OF WOMEN'S INSTITUTES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

6
Support costs
Staff costs
Training costs
Premises costs
Other office costs
WI Adviser costs
Depreciation
Subscriptions
Loss on disposal of tangible fixed assets
Governance costs:
Independent examination fees
Trustees' expenses
Trustee indemnity insurance
7
Staff costs
Gross salaries
Pension contributions		 2023
£
45,948
504
12,563
19,808
2,431
3,479
188
-
3,180
2,914
-
91,015
2023
£
43,428
2,520
45,948		 2022
£
48,648
-
12,313
22,854
2,936
3,918
153
53
3,000
3,439
1,263
98,577
2022
£
45,973
2,675
48,648

The average number of employees on a headcount basis, excluding trustees, during the year was as follows:

2023 2022
No. No.
Administrative staff 3 3

No employee received employee benefits of more than £60,000 in the current or preceding year.

19

WEST KENT FEDERATION OF WOMEN'S INSTITUTES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

8 Net expenditure

This is stated after charging:
Independent examination fees
Other fees to independent examiner
Depreciation
Operating lease costs
Property, plant and equipment
Cost
At 1 October 2022
Disposals
At 30 September 2023
Depreciation
At 1 October 2022
Charge for the year
Eliminated on disposal
At 30 September 2023
Net book value
At 30 September 2023
At 30 September 2022		 Freehold
property
£
£
355,484
15,860
-
-
355,484
15,860
5,865
9,208
1,955
793
-
-
7,820
10,001
347,664
5,859
349,619
6,652
Property
improvements		 2023
£
3,180
1,836
3,479
538
Fixtures &
fittings
£
13,944
( 812)
13,132
10,104
731
( 812)
10,023
3,109
3,840		 2022
£
3,000
2,238
3,919
538
Total
£
385,288
( 812)
384,476
25,177
3,479
( 812)
27,844
356,632
360,111

9 Property, plant and equipment

Included within freehold property is land of £160,000, which is not depreciated.

10 Debtors

Debtors
Trade debtors
Prepayments
Other debtors		 2023
£
8,583
3,040
-
11,623		 2022
£
9,085
5,828
1,343
16,256

20

WEST KENT FEDERATION OF WOMEN'S INSTITUTES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

11 Creditors: amounts falling due within one year

Accruals and deferred income
Other creditors
Deferred income:
Opening deferred income
Released to statement of financial activities
Incoming resources deferred in the current year
Movement on funds: year to 30 September 2023
1 Oct
2022
Income
Expenditure
£
£
£
General unrestricted fund
507,172
105,770
( 130,752)
Designated funds:
EHL maintenance fund
21,716
50
-
Friendship fund
3,978
-
-
Bursary fund
5,920
816
( 1,175)
31,614
866
( 1,175)
Total unrestricted funds
538,786
106,636
( 131,927)
Deferred income relates to fees received for services not yet provided.		 2023
£
36,343
46,382
82,725
30,089
( 30,089)
31,701
31,701
Transfers
£
3,881
-
-
( 3,881)
( 3,881)
-		 2022
£
41,764
48,765
90,529
27,358
( 27,358)
30,089
30,089
30 Sept
2023
£
486,071
21,766
3,978
1,680
27,424
513,495

11 Movement on funds: year to 30 September 2023

EHL maintenance fund - for major maintenance or improvement works at Ethel Hunt Lodge.

Friendship fund - to issue grants to WIs that find themselves in financial difficulties.

Bursary fund - to cover the cost of an educational course for members who win a Federation bursary.

21

WEST KENT FEDERATION OF WOMEN'S INSTITUTES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

11 Movement on funds: year to 30 September 2022

General unrestricted fund
Designated funds:
EHL maintenance fund
Friendship fund
Bursary fund
Memorial book fund
Total unrestricted funds		 1 Oct
2021
£
534,019
21,621
3,978
7,325
520
33,444
567,463		 Income
£
111,776
95
-
944
-
1,039
112,815		 Expenditure
£
( 138,887)
-
-
( 2,605)
-
( 2,605)
( 141,492)		 Transfers
£
264
-
-
256
( 520)
( 264)
-		 30 Sept
2022
£
507,172
21,716
3,978
5,920
-
31,614
538,786

12 Financial commitments

At 30 September 2023 the future minimum lease payments under non-cancellable operating leases to which the charity was committed were:

Due within 1 year
Due between 1 - 5 years		 2023
£
538
135
673		 2022
£
538
673
1,211

13 Related party transactions

The Board of Trustees are considered to be the charity's key management personnel.

None of the Trustees received any remuneration in the year (2022: £nil). Expenses totalling £2,915 (2022: £3,439) were reimbursed to 11 (2022: 12) trustees in relation to travel and meeting attendance costs.

22