## ## |Reference and Administrative
Details|| |---|---| |Trustees' Report|2to 6| |Independent
Examiner's
Report|| |Statement ofFinancial Activities|8to 9| |Balance Sheet|10to 11| |Notes to the Financial Statements|12to 27| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Gains and L|osses)||| |---|---|---|---|---|---| |||Unrestricted|Restricted|Endowment|Total| |||funds|funds|funds|2023| ||Note|E|E|E|E| |Income and Endowments|from:||||| |Donations
and legacies|3|350|4,132||4,482| |Charitable
activities|4|52,859|||52,859| |Other trading activities|5|76,179|||76,179| |Investment
income|6|5,204|||5,204| |Other income|7|8,142|||8,142| |Total income||142,734|4,132||146,866| |Expenditure
on:|||||| |Raising funds|8|(133,326)|(1,177)|(1,096)|(135,599)| |Charitable
activities
Other expenditure|9
10|(19,215)
~9,tl03|||(19,215)
~9,003| |Total expenditure||(161,544)|(1,177)|(1,096]|(163,817)| |Gains/losses
on investment
assets||936||~936|~1,872| |Net (expenditure)/income
Transfers between funds||(19,746]
756|2,955
~756|(2,032)|(18,823)| |Net movement
in funds||(18,990]|2,199|(2,032)|(18,823)| |Reconciliation offunds|||||| |Total funds brought forward||487,312|106,110|110,339|703,761| |Total funds carried forward|21|468,322|108,309|108,307|684,938| ## ## ||||Gains and L|osses)||| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Endowment|Total| ||||funds|funds|funds|2022| |||Note|E|E|E|E| |Income and Endowments||from:||||| |Donations
and legacies||3|404|77,038||77,442| |Charitable
activities||4|50,569|||50,569| |Other trading activities||5|61,716|||61,716| |Investment
income||6|5,655|||5,655| |Other income||7|3,968|||3,968| |Total income|||122,312|77,038||199,350| |Expenditure
on:||||||| |Raising funds||8|(131,082)||(1,709)|(132,791)| |Charitable
activities
Other expenditure||9
1tl|(12,885)
~9,244|||(12,885)
~9,244| |Total expenditure|||(153,211]||(1,709)|(154,920)| |Gains/losses
on investment
assets|||12,261||~22,261|~24, 622| |Net (expenditure)/income
Transfers between
funds|||(43,160)
~1,726|77,038
~461|(13,970)
2,177|19,908| |Net movement
in funds|||(44,886)|76,587|(11,793)|19,908| |Reconciliation
offunds||||||| |Total funds brought|forward||532,198|29,523|122,132|683,853| |Total funds carried|forward|21|487,312|106,110|110,339|703,761| ## ## |||Balance Sheet asat31|
October 20|23|| |---|---|---|---|---|---| |||||2023|2022| ||||Note|E|E| |Fixed assets|||||| |Tangible assets|||15|367,892|376,895| |Investments|||16|184,214|216,101| |||||552,106|592,996| |Current assets|||||| |Stocks|||17|3,731|3,705| |Debtors|||18|1,668|1,037| |Cash at bank|and in hand||19|142,666|122,496| |||||148,065|127,238| |Creditors: Amounts||falling due within one year|23|~23,233|~16,673| |Net current|assets|||132,832|110,765| |Net assets||||684,938|703,761| |Funds ofthe|Charity:||||| |Endowment|funds|||108,307|110,339| |Restricted income funds|||||| |Restricted funds||||108,309|106,110| |Unrestricted|income|funds|||| |Unrestricted|funds|||468,322|487,312| |Total funds|||21|684,938|703,761| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||Unrestricted|||| |---|---|---|---|---|---|---|---| |||||funds|Restricted|Total|Total| |||||General|funds|2023|2022| |||||6|8||| |Donations|and legacies;||||||| |Donations||from individuals||350||350|404| |Donations||from suspended|Wls||4,132|4,132|77,038| |||||350|4,132|4,482|77,442| ## ||||Unrestricted||| |---|---|---|---|---|---| ||||funds|Total|Total| ||||General|2023|2022| |||||8|6| |Membership||income|52,093|52,093|49,919| |Training|by|advisers|766|766|650| ||||52,859|52,859|50,569| ## ## ## |5 Income from|other trading activities|||| |---|---|---|---|---| |||Unrestricted||| |||funds|Total|Total| |||General|2023|2022| |||6|6|| |Trading income;||||| |Sales - Calendars||1,242|1,242|| |Sales - Stationery||35|35|211| |Sales - 2020 mugs||435|435|830| |Sales - Speaker book||1,652|1,652|66| |Sales - Devon|Wl News|6,243|6,243|7,413| |Sales —Diaries||907|907|3,101| |Recovery- Postage Devon WI News||2,129|2,129|3,654| |Events income;||||| |Events income||63,536|63,536|46,437| |||76,179|76,179|61,716| |6 Investment|income|||| |||Unrestricted||| |||funds|Total|Total| |||General|2023|2022| |||6|6|| |Interest receivable and similar income;||||| |Interest receivable on bank deposits||184|184|27| |Other income from fixed asset investments||5,020|5,020|5,628| |||5,204|5,204|5,65S| ## ## ## |7 Other income|||| |---|---|---|---| ||Unrestricted||| ||funds|Total|Total| ||General|2023|2022| ||||E| |NFWI raffle income|1,650|1,650|504| |300+club|525|525|755| |Postage recovery|98|98|199| |Insurance recovery
Other income
NFWI subscriptions|3,417
2,458
~6|3,417
2,458
~6|2,468
38
4| ||8,142|8,142|3,968| ## ## |a) Costs of trading activi|ties||||| |---|---|---|---|---|---| |||Unrestricted||Endowment|| |||funds|Restricted|funds|Total| |||General|funds|Permanent|2023| ||Note|E|E|E|E| |Costs ofgoods sold||1,502|1,177||2,679| |Events and conferences||46,606|||46,606| |Allocated support costs|11|||1,096|1,096| |||48,108|1,177|1,096|50,381| ||||Unrestricted|Endowment|| ||||funds|funds|Total| ||||General|Permanent|2022| |||Note|E|E|E| |Costs ofgoods sold|||3,949||3,949| |Events and conferences|||41,351||41,351| |Allocated support costs||||1,709|1,709| ||||45,300|1,709|47,009| ## ## ## |b) Other costs||||| |---|---|---|---|---| |||Unrestricted||| |||funds|Total|Total| |||General|2023|2022| ||Note|||| |Legal fees||11,302|11,302|7,399| |Wages and salaries||45,234|45,234|44,387| |Staff pensions
(Defined contribution)||3,964|3,964|4,430| |Water rates||325|325|450| |Light, heat and power||2,368|2,368|2,852| |Insurance||3,403|3,403|3,315| |Repairs and maintenance||4,715|4,715|8,135| |Equipment
repairs and renewals||130|130|| |Telephone
and fax||2,386|2,386|2,441| |Printing,
postage and stationery||3,588|3,588|5,607| |Trade subscriptions||189|189|279| |Hire ofother assets (Operating leases)||2,001|2,001|1,834| |Sundry expenses||3,935|3,935|2,419| |Office general||194|194|376| |Office running
costs||1,484|1,484|1,858| |||85,218|85,218|85,782| ## ## ## |9 Expendi|ture|on charitable a|ctivities|||| |---|---|---|---|---|---|---| |||||Unrestricted||| |||||funds|Total|Total| |||||General|2023|2022| ||||Note|E|E|E| |Devon Wl News||||4,131|4,131|4,606| |Workshop|costs|||9,263|9,263|1,667| |ACWW||||||255| |Subcommittee||travelling||2,268|2,268|1,332| |Federation|travel|||413|413|666| |Advisers travel||||1,285|1,285|2,170| |Subcommittee||general||1,170|1,170|779| |Governance|costs|||685|685|1,410| |||||19,215|19,215|12,885| ## |||||||Unrestricted||| |---|---|---|---|---|---|---|---|---| |||||||funds|Total|Total| |||||||General|2023|2022| ||||||Note|E|E|E| |Depreciation,|amortisation|and|other|similar||||| |costs||||||9,003|9,003|9,244| |||||||9,003|9,003|9,244| ## ## ## ## ## ## ## |15Tangible fixed assets|||| |---|---|---|---| |||Furniture|| ||Land and|and|| ||buildings|equipment|Total| ||6|E|| |Cost|||| |At 1November 2022|448,560|16,317|464,877| |At 31October 2023|448,560|16,317|464,877| |Depreciation|||| |At 1November 2022|71,738|16,244|87,982| |Charge for the year|8,971|32|9,003| |At 31October 2023|80,709|16,276|96,985| |Net book value|||| |At 31October 2023|367,851|41|367,892| |At 31October 2022|376,822|73|376,895| ## ## ## |Other investments||| |---|---|---| ||Listed|| ||investments|Total| ||6|| |Cost orValuation||| |At 1November 2022|216,101|216,101| |Revaluation|(1,942)|(1,942)| |Additions|201,666|201,666| |Disposals|~231,611|~231,611| |At 31October 2023|184,214|184,214| |Net book value||| |At 31October 2023|184,214|184,214| |At 31October 2022|216,101|216,101| ## |17Stock||| |---|---|---| ||2023|2022| |Stocks|3,731|3,705| ## ## |Notes tothe Financial Stateme|nts for the Year Ended 31October 2|023| |---|---|---| ||2023|2022| |||E| |Prepayments|523|534| |Other debtors|1,145|503| ||1,668|1,037| ## ## |19Cash and cash equivalents|19Cash and cash equivalents||| |---|---|---|---| |||2023|2022| |Cash on hand||26|26| |Cash at bank||137,882|117,890| |Short-term
deposits||4,758|4,580| |||142,666|122,496| |20Creditors: amounts|falling due within one year||| |||2023|2022| ||||6| |Accruals||15,233|16,473| ||||||||||C|||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |cc||tu|||||||CD||CD|| |tu|00
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u| ## ## ## |22Analysis ofnet assets bet|ween funds|||| |---|---|---|---|---| |||||Total funds| ||Unrestricted||Endowment|at31| ||funds|Restricted|funds|October| ||General|funds|Permanent|2023| ||E|E|E|E| |Tangible fixed assets|367,892|||367,892| |Fixed asset investments|92,107||92,107|184,214| |Current assets
Current liabilities|23,556
~13,233|108,309|16,200|148,065
~16,233| |Total net assets|468,322|108,309|108,307|684,938| |||||Total funds| ||Unrestricted||Endowment|at31| ||funds|Restricted|funds|October| ||General|funds|Permanent|2022| |||E|E|| |Tangible fixed assets|376,895|||376,895| |Fixed asset investments|108,050||108,051|216,101| |Current assets
Current liabilities|18,839
~26,473|106,110|2,289|127,238
~16,473| |Total net assets|487,311|106,110|110,340|703,761| ## ## ## ||||Total|Total| |---|---|---|---|---| ||||UnrestrictetIJnrestricted|| ||||Funds|Funds| ||||2023|2022| ||||E|E| |Income and Endowments||from:||| |Donations
and legacies|||350|404| |Charitable
activities|||52,859|50,569| |Other trading activities|||76,179|61,716| |Investment
income|||5,204|5,655| |Other income|||8,142|3,968| |Total income|||142,734|122,312| |Expenditure
on:||||| |Raising funds|||(133,326)|(131,082)| |Charitable
activities
Other expenditure|||(19,215)
~9,363|(12,885)
~9,244)| |Total expenditure|||~163,344|~233,211| |Net expenditure|||(18,810)|(30,899)| |Transfers between|funds||756|(1,726)| |Other recognised
Other gains/losses|gains and losses||~936|~12,261| |Net movement
in funds|||(18,990)|(44,886)| |Reconciliation of|funds|||| |Funds transferred|to entity||487,312|532,198| |Total funds carried|forward||468,322|487,312| ## ## ||||Total|Total| |---|---|---|---|---| ||||Restricted|Restricted| ||||Funds|Funds| ||||2023|2022| ||||E|| |Income and Endowments||from:||| |Donations
and legacies|||4,132|77,038| |Total income|||4,132|77,038| |Expenditure
on:||||| |Raising funds|||1,177|| |Total expenditure|||1,177|| |Net income
Transfers between|funds||2,955
~755|77,038
~451| |Net movement
in funds|||2,199|76,587| |Reconciliation
offunds||||| |Funds transferred|to entity||106,110|29,523| |Total funds carried forward|||108,309|106,110| ## ## |||Total|Total| |---|---|---|---| |||Endowment|Endowment| |||Funds|Funds| |||2023|2022| |||E|E| |Income and Endowments|from:||| |Expenditure
on:
Raising funds||~1,tl96|~1,7ll9| |Total expenditure||~1,096|~1,709| |Net expenditure||(1,096)|(1,709]| |Transfers between funds|||2,177| |Other recognised gains and losses
Other gains/losses||~936|~l2, 261| |Net movement
in funds||(2,032)|(11,793)| |Reconciliation offunds|||| |Total funds brought forward||110,339|122,132| |Total funds carried forward||108,307|110,339| ## |Detailed Statement o|fFin|ancial Activities fo|r the Year Ended 31Octob|er 2023| |---|---|---|---|---| ||||Total|Total| ||||2023|2022| ||||E|E| |Income and Endowments
from:||||| |Donations
and legacies (analysed||below)|4,482|77,442| |Charitable
activities (analysed|below)||52,859|50,569| |Other trading activities (analysed||below)|76,179|61,716| |Investment
income (analysed|below)||5,204|5,655| |Other income (analysed below)|||8,142|3,968| |Total income|||146,866|199,350| |Expenditure
on:||||| |Raising funds (analysed below)|||(135,599)|(132,791)| |Charitable
activities (analysed
Other expenditure
(analysed|below)
below)||(19,215)
~9,003|(12,885)
~9,244| |Total expenditure|||~163,817|~154,92tl| |Net (expenditure)/income|||(16,951)|44,430| |Other recognised gains and
Other gains/losses
(analysed|losses
below)||~1.87Z|~24,522| |Net movement
in funds|||(18,823)|19,908| |Reconciliation
offunds||||| |Total funds brought forward|||703,761|683,853| |Total funds carried forward|||684,938|703,761| ## ## |Detailed Statement ofFinancial Activities f|or the Year Ended 31Octobe|r 2023| |---|---|---| ||Total|Total| ||2023|2022| |Donations and legacies||| |Appeals and donations|350|404| |Suspended
Wls|4,132|77,038| ||4,482|77,442| |Charitable
activities||| |Membership
income|52,093|49,919| |Training by advisers|766|650| ||52,859|50,569| |Other trading activities||| |Event income|63,536|46,437| |Sales - Speaker book|1,652|66| |Sales - Devon Wl News|6,243|7,413| |Sales - Calendars|1,242|4| |Sales
—Diaries|907|3,101| |Recovery- Postage Devon WI News|2,129|3,654| |Sales - Stationery|35|211| |Sales
—2020 mugs|435|830| ||76,179|61,716| |Investment
income||| |Income from listed investments|5,020|5,628| |Interest on cash deposits|184|27| ||5,204|5,655| ## ||Total|Total| |---|---|---| ||2023|2022| ||6|| |Other income||| |NFWI raffle income|1,650|504| |300+club|525|755| |Postage recovery|98|199| |Insurance
recovery
Other income
NFWI subscriptions|3,417
2,458
~6|2,468
38
4| ||8,142|3,968| ## ## |||||Total|Total| |---|---|---|---|---|---| |||||2023|2022| ||||||6| |Raising funds|||||| |Calendar printing||||722|| |Stationery for resale||||818|442| |2020 celebration
mugs||||(809)|809| |Diary purchases||||771|2,698| |Eventcosts||||46,606|41,351| |Reformed Wls||||1,177|| |Wages and salaries||||45,234|44,387| |Staff pensions
(Defined|contribution)|||3,964|4,430| |Water rates||||325|450| |Light, heat and power||||2,368|2,852| |Insurance||||3,403|3,315| |Repairs and maintenance||||4,715|8,135| |Equipment
repairs and|renewals|||130|| |Telephone
and fax||||2,386|2,441| |Printing, postage and stationery||||3,588|5,607| |Trade subscriptions||||189|279| |Hire ofother assets (Operating leases)||||2,001|1,834| |Sundry expenses||||3,935|2,419| |Office general||||194|376| |Office running
costs||||1,484|1,858| |Legal and professional|fees Permanent|Endowment|fund|1,096|1,709| |Legal and professional|fees Unrestricted|Fund||11,302|7,399| |||||135,599|132,791| |Cbaritabie activities|||||| |Devon WI News||||4,131|4,606| |Workshop costs||||9,263|1,667| |ACWW|||||255| |Subcommittee
travelling||||2,268|1,332| |Federation
travel||||413|666| |Advisers travel||||1,285|2,170| ## ## |Detaile|d Statement|ofFinancia|l Activities|for the Ye|ar Ended 31Octobe|r 2023| |---|---|---|---|---|---|---| ||||||Total|Total| ||||||2023|2022| |||||||6| |Subcommittee
general|||||1,170|779| |Board travel|||||630|780| |Training ofvolunteers|||||55|630| ||||||19,215|12,885| |Other expenditure||||||| |Depreciation|offixtures and|fittings|||9,003|9,244| ||||||9,003|9,244| |Other gains/losses||||||| |(Gain)/loss|on investments|Permanent|Endowment|fund|936|12,261| |(Gainj/loss|on investments|Unrestricted|fund||936|12,261| ||||||1,872|24,522|