REGISTERED COMPANY NUMBER". 1197142 {England and Wales) REGISTERED CHARITY NUMBER: 1197142 R•port ot tho TTU3tg85 and Flnanclal Ststemonts for the Year Ended 31 March 2025 wiitghlre Federatlon of Women's Institutes CIO Mander Duffill Chartered Accountants The Old Post Office 4143 Market Place Chlppenham Wlllshlre SN153HR
Wiltshire Federatlon of Women's Institutes CIO Contsnts of thg Flnancial Statemants for tho Yoar Ended 31 March 2025 Page Report of the Trustees Independent Examlner's R•port statémènt of Fln8ncSal Actlvltles Balance Sheet 10 10 11 Note8 to tho Flnan¢l*l Statomont$ 12 to 21 Detalled Statement of Flnan¢lal Actlviti88
Wiltshlra Federatlon of Women's Institutes CIO Report of thg Trustoes for tho Year Ended 31 March 2025 rhe Irustees who are also directors of th6 charmy for th8 purposes of the Companies Act 2006, presgnt their report with the fin8n¢lal 8talemenls of the charity for the year ended 31 March 2025. Tho Iruslges have adopted the provisions of Accounting and Reportlng by CharS1ies'. S*alBmenl of Recommended Practice applicable lo Gharilie8 preparing their accounts In accordarice with the Flnanclal R9porting St8ndard 8ppllcabl8 in th8 UK and Republlc of Iraland IFRS 102) {effeBtlve 1 January 2019). OBJECTIVES AND ACTIVITIES ObJe¢tives and actlvltie5 for the Publ1¢ Beneflt The Willshire Federation strives lo promote th8 aim8 and objects of the Womon's In81ilute movement In Willshirs and is based on the Sdeals of fellowship. truth, tolerance and lusllce. The maln purposes are to advance the oducalion of women and glrls, le promote su8tainabl8 dévelopment. to advance health for public benefll, and to fosl8r ciliz8nshlp by promoting clvlc responsiblllty and volunte8ring. Thé Charity Commlssion's genèral guidance on publlc bgnefil was followed when revlewlng lhasa aims and objectlves, Page 1
Wiltshlre Federatlon of Women's Institutes CIO Report of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENT AND PERFORMANCE Slnce lolnlng the Board of Trustees, the new Trustee has Completed her Trustee training provided by the Wl Learning Hub. Some of the other Trustees have also tsken th& opportunity to complete additional Iralnlng opportunities to support their personal development, suoh as Equallty, Diversity and Incluslon Trairblng. Th2 board member5 Qrlglnally met every other month, to revlew the work of the Federalh)n and charity, and the four offlcers mel In alternating months. However, thls decision was revls8d in October, 2024. and 811 the Trustees now m86t every month. rotallng lace-tTrfacè meetings with vlrtual pne8. The four officers have met Indep8nd8ntly at tlme5 IhToughout tb8 year. The officers and some of tho other Trustees have also taken th6 Opportunity lo attend ad hoc vlrtual meellngs to nelwork wlth members of the National Federation of Wls and officeTS from other Federallons across the UK. The Chair and Vice Chalr of Wlllshlre Federation also attended the virtual National Council M68ting held acros$ one and a h8lf days at the beglnnlng of November. Near th8 béolnnlng of 2024. the Federatlon Secrolary of seventeen yoar8 retired and a new Secretary was appolnled. The new member of staff lolned Wl Hous8 In June 2024 and Ihls has bean a very suGGessful reGruilmenl. Wl Day was celebrated 8t Wl House on the 16th Septembér and It was an opportunity to thank all the members of th8 different Teams for 8UPPOrting th8 work of the Federatlon and for Conlributinu to the success ofthelr own Teams. Another Gelebratlon was the Installallon of the Stalr Ilft on 21st October. During 2024, we started to Use our me8tlng room on the first floor of Wl House for a varlety of events. Unfortunately. some membèrs of the F•derallon expressed frustrallon at not beSng abl8 lo access these events due lo mobilily issues. AB consequènca. In8lallatlon of a &lalr Ilft was Inv&sllgated. Deslgns hov9 Improv8d and englneers are now able to ovorcome some of the fllllng challenges that wère orlglnally stated as a reason for not Installlng a S181r I a few years ago. Th8 Treasurer successfully applled for a grant from Cornmunlly Flrst Landfill fundlng and Hllls W88le Solutlons generously contrlbu18d towards the cost and InstallaliDn. Those mgmbers who had been unable to access Wl House wgre duly invited lo loln Ihg opgnlng coremony Bnd lo try out the Slalr Ilft. The Wl h88 had several 8UCC65sful collaborallons In the past few yoats. In 2024, the NFWI, along wllh England Rugby, worked lo facllltat8 partngrships wlth Wls and Iccal rugby clubs. In Willshire, this h88 been 8uccessfully achieved wllh Ame8bury Evenlng Wl and AmeBbury Rugby Club resulting In cornblned cornrnunlty-bullding events. The Federallon's Annual General Meellng IAGM). held In Octobèr 2024. was the kay 8v£nt run by the 808rd of Trustees. As numbeTS attending tha AGM had been dBcllnlng slnGe Covid. il was decSded to 8elecl smallor v&nu8. The Corn Exchange In Oevlzes, with a capaclty of 400 and locat9d in the e8nlre of Wllls*lre, was chosen. AS1400 s8als were taken with a very short wailing list for tickets. The main foGus for the AGM was raislng awareness of domestlc abuse and launching a training progTarnme wllh 'A Society Wlthout Abuse, ISWAI. The Marchioness of Lan5dtswnè was the key note speaker. She talked about her WOTk in Wiltshire with the coalltion 'Endlng Vlolence agairbst Wornen and Gir18', whlch 8he had set up. Sh8 was supported by NScky Alberry, Chair of SWA. Rosa Mustskova then spoke about the charity 'Women for Womon International, which w8s followed by rélired Detective Suporintendent Julia Mackay sharSng with the m8mbérshlp her Insights as Head of Homicide and leadlng a t8am which worked on solving cold cases. Another Important day on the TruBtees' caltsndor was Teams, Day, held In March 2025.lts main purpos8 was looking at ways lo grow the membership of WSltshlre Federation. To this end, Paula Plarce, a NFWI Trustee and the Chalr of Membershlp, attended the day. Page 2
wiitshlre Federatlon of Women's Instikntas CIO Report of the Trust80s for the Year Ended 31 March 2025 Campalgns Team This has been a busy year for the Campaigns Team as we grow the Society Wlthout Abuse Ambassador scheme launched by the Marchloness of LBnsdowne at our AGM in October. By the end of May we should havè 30 ambassadors trained vla onllne cours89 and two faG6 to face courses. There are also volunteers walllng for courses. Led by our Federallon Chalr, we hav8 Submitted a grant appllcdllon lo NFWI for Denman fundlng for this tralnlng. To reflect Ihls Incr8as8d activity, the Team now mgets every month {sllll v58 Zoom) and has had more success with acliv1116s in the past year. We hava 10 Téam m8mb8rs as some have had lo leave due to work commllmenl$. Events have been a mlx8d bag with those that are popular being more successful than 8xpeGted (Fast Fashlon and Wi118hire Sky at Nlghll and others being more of a struggl8 than expected (we had lo concel th8 Nell Grlffilhs 8V8nls 8boul rèading to chlldren). The Resolution selecllon meellng was moved onlln8 (which proved popular and11 has been requested that we repeat It in this formal next yearl and tha Intsmalional Day was postponed lo the followlng financial year land then moved lo thè Events team). Securlng walk leaders was not gasy but we gnded the "8e880n" on a hlgh wllh 12 walk8rs in Old Sarum. Thè Mah-Jong meellngs once a month In Wl House and the SkStt185 conllnue lo be organlzed by Lesley Holdway and have a good followlng. We appointed a new Inlematlonal partner In October 2024, in the shapg of Women for Women InternallonBI. Thelr speaker at the AGM PTobably suffered for belng al the end of 8 rather long mornlng 88 well 88 following the Marchlon888. Th8r8 has been limlied lakg-up support for the org8nlsallon by Wlltshlre WIS 30 we Should do morè publi¢lty to promote Ihelr cause In 2025126, As well a8 8v8nt8. the Campaign Team promotes NFWI resolullons and others we are passlongt9 about (such as endlng vlolenc8 ag8Snsl women and glrlsl. The 2025 resolullon "Dental Health Matters" was not one wg supported exl8nslv81y whilst, a8 fivè riverB flow through Sallsbury, th9 South of the county continued lo campalgn for Clean Rlvgrs, Includlng attendlng a Rlver AGfjon March In London whlch was 5UPPOrted by th8 NFWI. The proposed resolution for 2028 Ss 'Byslandeis Can be Llfe8av8r8,' to Increase publlc oonfidonce and Iralnlng In the dellvery of CPR and to help Improve access to deftbrlllalor8 In Ihèlr cornmunilles. The Campalgn's team purpo¥e Is to promote tha Caus whlch are core to the Wl and If we do ¥0 profitably so much the better. The Team Gonlrlbuled a surplus of a littlè over £1,772 to WFWI. Craft & Lel8ur8 As wllh all Teams, the Craft and Lelgure Team8 has trfed vèry hard to produce Inlerestlng and Vaed cra and 18i8ure actEvllies for our m8mbers lo try. Some more successful than others. It is alway8 dlfflcull lo judge what our members want, sometimes wee managed lo gol tho right aGlivity and on other oGcasions not 80 much. By having smallgr groups, we generally use the Commlttee Room to reducg oosls. In the 2024125 year we have run a Sashlko workshop, whlch was w811 recelved. a Parchmgnt worksPK)p which the ladies enjoyed, Folded Origaml Bag, Wreath Maklng Workshop, Chrlslmas Crafts, tablè runners, hats, a Savannah Star coaster and crackers were mad8 by all. We have also hostod a M8ke a Summer Hal. 10 ladies were due to attend but ¢)nly 8 arrlvod on thg day. Everyone went home wllh a hal and pattorns were taken lo make more. The planned Show Th8 Lov8 Workshop was cancelled: w8 believe a new approath 15 requiTed. Looklng fomard into 2025126 we have lots of exciting activities planned and wlll klck the year off wlth a Trlp lo Windsor Gastle by coach. Page 3
Wiltshlre Federntion of Woman's Instltutes CIO Rgport of the Trustees for the Year Ended 31 March 2025 Events The Evenl8 team is responslble for larger events, trtps, holidays and new speakers audillon days. We have provided a variety of these throughout the year. Th6r8 W8r8 2 holldays to th8 Nethertands and to Glyndebourne. (wo trip8 to Blet¢h18y Park and Kew Gardens Orchid Feslival, whlch were very successful. Secret Spitfires screenlng and meet tho author in February had approximately 200 attend985 and wa5 very well recelved an(f raised £1.882, as was Roya5 Mlslresses. Mumml88, Asps and loo much eye make-up and tha Mlfford Sisters &v8nl. The costs uf th8 SPgak8rs for these events are higher, bul numbars of attendees are gr8aler. In total the surplu5 rai$éd by the Events Team was £11,905. We have formed into 8 core Team lo plan evenl8 and a greater Team that helps on the day8 of events. In total wè have 17 people on both Team8. Mem68rshlp From the 1st Aprll 2024 to 31st March 2025 the M9mb8rshlp Team met ellher on Zoom or In person so 05 to be flexible for our working members. We held President & Secretary Workshops which werg Vary successful and under our umbrella the Treasurer held Tr8asurer and IFE Workshop8 loo. We were also Involvèd wllh 88veral Office 365 Tralnlng se851ons to encourage WS m8mbers to usa our system. We set up new Wls durlng the yoaT In Wlohelslowg and Rushall and re-formed Lacook Wl. We also promoted and held prellmlnary meetings in March 2025 for another possSble 4 Wls. On th8 88d 8lde we had to 8USPgnd Dlnlon & Nadd6r Valley, Bulford. Flve Lanes, SndOn W88t and Greenmgadow & Haydon Wick. We have four Advlsars wllh tr8lne8 Advls8r8 as at 3181 March 2025. Page 4
Wlltshlre Federatlon of Wornen'5 Institutes CIO Report of the Trustees forthe Year Ended 31 March 2025 FINANCIAL REVIEW Finanolal report Each year the Federation needs to raise sufficient funds to cover the cost8 of runnSng Wl House, pay staff salaries and to cover the exp8ns85 of the Board of Trustees and Its Teams. The Federation does Ihls by wDrking to fulfil the educational charltable oblecliv@s of the Wl, providing a rango of aotivltles, 8v8nts and cours8s to facililale the d8veloprnent of knowledge, experlence and skills of Indlvldual members across tha county and lo support their involvemènt in, and connection to, the Wl locally. reglonally and natlonally. The gap between sub¥crlpllons r8celved less 5alarigs and Wl House lofficel costs Is wldening. We have to Ig deepgr and rely more on the Teams runnlng surplus.gèngraling events and on our Other Fundraising Income. The "gap. 18 getung bigg8r becau88 rnembershlp numbers remaln largely slalic and, d8SPlte inGreases In tha annual subscription rate, do not keep pacè with the inflationary pressures on waggs and office costs. When we haé 4,107 members in 2017 the 'gap was £17,7Y7', last year It was £20,228 8nd Ihls year11 was £25,389 (excluding th& Investment in tho Slalr Llftl. R181ng Interest rates have hèlped us flll th8 "gap" as our bank deposit investments ylelded £6.107 12C124'. £4,330). So has tha truly splendid perfom)ance i)f the T&ams who did even better than last year and ralsod £13.761 betsveen them. Thank you, lad19$. W9 r9811y valu8 your Gontrlbullon. Sadly Ihls and the small surplu8 genèral$d by Other Fundralslng Incom8 wer6 not quite enough lo bridge the "g8p" and we end8d the year wllh a d@ficit of £2,149 {2024.' £4,334 surplus}. Last year benefltled from couple of lucky bounces (refunded bank charges and two months of frea 818drlcityl not replicated this year. Th1$ year we also chos& lo Invest in Domestic Abuse trainlngi a Stair lift for Wl House (the latter belng part grant fundodl. distributed £1,532 Grace Melhuen Bursary Fund8 to the Indlvldual Wls lo spend on educational aclivili&s of Ih6lr cholce and gave £1,731 to Lacock Wl from Suspendgd Insllule Funds wh&n th8 vlllag8 restarted118 Wl 3 years after ¢106ur&. The ¢org fundlng underplnnlng th6 Fédgratlon accounts r&malns Its share of mgmbershlp subsorlpllons. Thls increased frgm £10.80 per member lo £11.30 pgr head. The fees ar8 set by the NgtioTial Fedgrallon of Wls and Wllt5hlre has no control over the amount. Subs year 8nd•d PaSd up membors Subs yoar onded Pald up membern 31 De¢ 2017 4,107 31 Mar2022 3,361 31 Dec 2018 3,918 31 Mar 2023 3.278 31 Dec 2019 3,861 31 Mar 2024 3,363 31 Mar 2021 3,565 31 Mor 2025 3,338 Thes8 numbgr8 exclud8 the dual members who only pay subs to thelr own Wls. Memberghlp 1$ our life blood and the Board of Trustees is rnindful of the need to grow Wl membership. Thig an be a Ghallenge In 8n organisalion where the demographic tends to be mature. If eaGh Wl could recrult lust 7 new rnembers in 2025126 wg would be back lo 2017 levels and In a much better poslllon flnanGlally. The Trustees maintain an up-lo-dalo Rlsk R8gisler and are 8alisfied that policies are in place lo reduce exposure lo such rl$ks as far as posslble.118 Reserves P¢lley ensures that SLtfficient cash Is held to meet Ihe Federallon'5 recurrent Ilabllitles for al lèast one year. Theresa M Chapman - Federation Treasurer Page 5
Wlltshlre Fed•ration of Women's Institutey CIO Report of the Trustees for the Year Ended 31 March 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT The Federation, which is affiliated to the National Federation of Wls, was formed In July 1919 and became an unincorporated registered charity on 1 Oth October 1963. The unincorporated charity prepared its last sel of accounts for the 15 month period to 31 August 2022. The Federation incorporated as a Charitable Incorporated Organisatlon (CIO) and was regislored 8s such by the Chartty Commlsslon on 15 December 2021 wSth the new charity number 1197142. That date was the start point for ils first set of accounts although It dld t)ot commenc8 tradlng through the CIO until 1 Junè 2022. The charity is operaled for Wl m8mbers In Wlltshlre. by Wl members. Ils members conslst of the delegates appointed by each Wl In Willshire (one per Wl} plus the Trustees. The Board of Trustees makes all th8 operationd declslons and meets regularly throughout the year. Pollcy and strategy meetsngs have also been held. The eppolntrnent of Truslees18 govern0d by the CIO'S constitution. Under the constllullon In force al the dats of these Accoun15 thé Board of Trustees conslsls of minirnum 8 and maxlmum 15 èlected Trusteès plus up lo one IhiTd of that number co-opted by th8 818018d Trustees. All Trustees fac8 r84lectlon th18 summer., results to be announced at our AGM In October 2025. The Federatlon wlll be formally adoptlng the new con8111utlon devolvad lo us by Ihg National Federation of Women's Institutes al a special members, megling on 21 July 2026. Thls reduces the number of Truste88 to 10 elected, 2 ex-officio and up to one Ihlrd ol the number of elected Trustees as co.opted Trustees. Twst¢¢$ recelve no payment bul may clglm expen88S. Thg Trust•&s and Advlsers have attendgd numerous Zoom Meetlngs wllh NFWI on subjects such 88 Campaisns, finances, membershlp 8ub8cripfjon f89s, n&w subscrlpllon level8 and employee regulatlons. The Board of Truslg95 {BOTI has bènetltted from havSng a stabl8 coro membershlp throughout the year, refreshed In early 2025 by 3 new Go-opto95. The Board has a broad range of skllls and expgrienog lo help us help11 rnanage Ihls dfverse ory8nlzallon. It rellos heavlly upon lis dedl¢alad 8taff who work out of Wl House In Deviz&8. REFERENCE AND ADMINISTRATIVE DETAILS Règlstèréd Company numbgr 1197142 {Engl8nd ond W81881 Regi8t•rtd Charlty number 1197142 Roglstered offlce Wl Hous¢ 17 Couch Lane Devlz8S Wllishire SN10 1EB Trustees Mr8 S Bodman Chair of Craft & Leisure Team Mrs T M Chapman Treasurer Mrs G Gibson-Piggott Vi¢e Chalr & Chalr of Campalgns Mrs L A Hall Truste8 (r8slgn8d 17.3.251 Mr8 G Hinton Trustee (resigned 19.5.25) Mrs L S Holdway Chalr of Membership Mrs B Hosklng Chair of Ev@nls Team Mrs J R Kirkland (appointed 17.3.251 Mrs E M L¥wÈr Chair Mrs P A Loosmor8 Vlce Chalr Mrs J E Roberts {appoinled 16.12.241 Mrs M Watson lappoinl@d 17.3.25) Mrs A Zebed88-Hardy Trustee Ir8signed 17.3.25) Pag8 6
Wiltshlr• Federation of Women's Institutes CIO Report of the Trustees for thg Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary Independent Examiner Andy Davls Mander Duffill Charter8d AGcounlants Th8 Old Post OffiGo 41-43 Markgl Plac8 Chipp6nham Willshire SN15 3HR Approvod by order of the board of Iru8tè8s on L(JL and slgned on Its b&half by.. Mrs E M Lawer- Trustee Paga 7
Independent EXamIn6S RÈport to the Trustees of Wlltshirè Federatlon of Womèn's Institut95 CIO Indgpendent examiner's report to the trustees of Th8 Wllt5hire Fgderation of Wl ('the Company'l I report lo the charfty trustees on my examlnatlon Df the aOunts of the Company for the year ended 31 March 2025. Respon$ibilitigs and ba81s of report A8 the charity's trustees of the Cornpany {and also Its directors for tho purpos88 of company lawl you are responsibla for the preparation of the accounts in accordancè with the requirements of the Companl8s Act 20061'the 2006 Act'l. Havlng satlsfled myself that th8 account8 of the Company are not requlred to be audi18d undér Part 16 of the 2006 Act and ar8 ellglbl8 for Independent examlnatlon. I rgport In respect of my examlnatlon of your ¢harlly's accounts a8 carrled out under se0 145 of th8 Charities Act 2011 ('Ihe 2011 Act'l. In carrying out my examinallon I have followed the DirBclions given by the Charity Commlsslon under Section 145{51 Ibl of the 2011 Act. Ind?p?nd¢nt axamlnerfs statement I have completed my examlnallon. I conflrm that no matters hgvè come to my attenllon In Gonnedlon wlth thg examlnalion giving m8 cause to b8lleve'. accountlng records were not k¢pt In respect of the Company as requlred by Sectlon 386 of the 2006 AGI: or the accounts do not accord wtih those records: or the accoun15 do not comply wth the accounllng rgqulr9mont8 of Sectlon 396 of the 2006 Act other than any requirement that th8 accounts give a twe and falr vlew whlth Is not a matter consldered as part of an independent examlnauon,. or the accounts have not been prepared In accordAnc8 wlth th8 methods and prln¢lples of the Slalement of Recommended Practic8 for accountlng and reporting by chari1188 {applicable to Gharilles prep8rtng their 8c¢ounl8 In Bccordancg with the Flnan¢lal Reporting Standard 8ppllcabl& in Ihg UK and Republlc of Ireland IFRS 102)). I have no concems and havg come acr088 no other m8tt8r8 In connecllon wlth the 8x8mlnallon to whl¢h attention should be drawn In this report in order to enable a proper under8tandlng of thg occoun15 to ba r&ached. Andy Dav18 Mander Duffill Chartered Accountants The Old P08t Office 41-43 Market Place Chlpponham Wlltshire SN15 3HR Page 8
Wiltshlre Federatlon of Women's Institutes CIO Statement of Flnanclal Activitles for tho Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted Endowment fund fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1.704 1,704 1,762 harltablo actlvltlos Charitable acllvilies 1,278 1,278 3,505 Other 398 398 Othèr trading acllvlllès Inveslmant Incorne 133,211 5,746 2,100 361 135,311 6,107 132,125 12 Tot41 142 337 144 798 141722 EXPENDITURE ON Ral8lng funds 1,153 1,153 3,138 Charltable actlvltlè$ Olhar Iradlng acllvi1188 79,188 1,532 80,720 79,689 Olhar Support Exp9ndllurp 10 82,974 2,100 65,074 64,561 Total 143315 3.632 146 947 137388 NeT INCOMEI(EXPENDITUREI Tran•fers bétween funds 22 19781 11,1711 (2,1491 4,334 Not movement In funds 753 (2,9021 (2,1491 4,334 RECONCILIATION OF FUNDS Total funds brought forward 129,140 16,37e 33,653 179,169 174,835 TOTAL FUNDS CARRIED FORWARD 129 893 13,474 177.020 179 169 The notes fom part of these financlal statements Page 9
wiltshire Fedoratian of Women's Inslltutes CIO Balancè Sheet 31 MarGh 2025 31.3.25 Total funds 31.3.24 Total funds UnTeslricted Réstricted fund fund Endowmerrt fund Notes FIXED ASSETS Tangible assets 16 33,653 33.653 33.653 CURRENT ASSETS stocks Debtors Cash at bank arml In hand 17 18 19 60 760 156,181 2,016 140,038 2.016 161.384 142,054 21.326 163,380 157,001 CREDITORS Amounts falllng due wllhln one year 20 112,181) (1,3221 {13,483) 110,162) NET CURRENT ASSETS 129.893 149897 146 839 TOTAL ASSETS LESS CURRENT LIABILITIES 129,893 20.004 33,653 183,550 180,492 REDITOR8 Amounts falllrng due after more than one year 21 (6.530) 16,530) 11,3231 NET ASSETS 129 893 177 020 179 169 FUNDS Unreslrlctgd fvnds Reslri¢1gd funds Endowmént funds 22 129.893 13,474 129,140 16,376 TOTAL FUNDS 177 020 179 169 The charitable company Is enlllled to exemption from audit under Section 477 of Ihg Companies kn12006 for the year ended 31 March 2025. The members hav8 not requlred the company to obtain an audit of its financlal 81alements for the year ended 31 March 2025 in accordance wllh Secilon 476 of th8 Companies Act 2006. The trustees acknowledge Ihelr responsibilities for (a) ensuring that the Gharllable company keeps accounllng records that comply with Sections 386 and 387 of the Companles Act 2006 and Ib) preparing financial slalernenls whlch givo a tru9 and fair viaw of the stale of affalrs of the charftable company as al the end of each financial year and of S surplus or deficlt for each finan¢lal year in accordance wllh the requlrernents of Sectlons 394 and 395 and which otherwise Comply with the requirements of thè Companies Act 2006 relating lo flnancial slalemenls, for as oppllcable lo the Gharitable company. The notes form p8rt of those flnanclal statements Page10 continued...
Wlltshire Federation of Women's Instltutès CIO Balan¢e Sheet - continued 31 March 2025 These financlal statements have been prepared In accordance with the provislons appllcable to charitable ompanies subject lo the small companies reglme. The financtal slaternents wer8 approved by the Board of Trustees and authorf8ed for issue on ).¥L¥J....?.Aii ).......... and were slgned on Its behalf by. E M Lawer- Trustee T M Chapman - Trustee The notes form part of these finaneial statements Page11
viiit5hire Federation of Women's In$tte$ CIO Notes to the Financlal Statements forthe Year Ended 31 Ma 2025 ACCOUNTING POLICIES Basls of preparlng the financial statements The financia1 stslemenls of the charitable company, whlch Is a public ben8fit entity under FRS 102, hav8 b88n prepar8d in accordance with the Charities SORP {FRS 1021 'Accounllng and Reporting by Charllles: Stslement of Recommended Practic8 appllcable to ChatIeS preparlng thelr accounts In accordance with the Financial R8POrtlng Standard applicable in the UK and Republic of Ireland IFRS 1021 {effe¢tiva 1 January 2019}', Financlal Reporting Standard 102'The Flnancial Rèportlng Standard appllcable In the UK and Republic of IrelarKS' and the Companies Act 2006. The flnanclal Statements have been prepared under the h18t0Cal cost convenllon. Income All Income Is recognised In the Statément of Flnancl81 Actlvilies once the chèrlty has enllllemont lo the funds, it is probable that the income will be rece5ved and tho amount can be measured reliably. Income r8c8lv8d In adv8nce of an aGtlvlty18 deferred until the orltsrla for Income recognillon ar8 mel. Expendlture Liabili118s arg re¢ognl8ed &8 expenditurg as Soon as there Is a legal or conslruclive obllgallon committing the charity to that expendllure, It Is Probable that 8 transfer of 8conomic benefits wlll bo requlr8d In setuement and the amount of th8 obligation can be measurèd rellably. Expendlture Is accounted for on an Bccruals basis and has been classified under headings that aggregatè all cost related lo the category. Where costs cannot be directly attributed lo particular he8dlngs Ihey have been alloGal8d 10 8cllvlli8s on a basis conslstenl wllh thè use of resourc89. Tanglbl• flxad •8S•t• Freehold property is slated al its hi$lori¢al cost (see nots 161 although its current market value as al 7 June 2022 was £80,000. It Is not pracllcal or materlal to dlvlda cost beeen land and bulldlngs In order to charge depreclatlon on the bulldlngs glement. therefore the enllre cos11s deemed lo be land and Ss not deprecS8ted. Offip,e fi.Imlliirp. wnd PqlilnftDt 19 g*Rl•.d glt ii.lr+tt?n iialtle And rt•nr&clatecl. oiJ•r flip• %iAp.r< Equlpm8nt purchased from reslrlcted funds Is not capllallsed but written off In the year of purchase. Al present all furnSture and equipmont acquisitions have beèn written off. Stockg stocks are valued at the lowèr of c08t and nel reallsable value, Bftgr moklng duè allowancg for obsolèta and slow movlng 51oms. TltIOn The Charity is exompt from corporadon tax on Its charllabl8 8cllvltles. Fund accountlng Unr@slricl8d funds conslst of income recelv8d or generated for the objects of Ihg Federation wilhoul furthgr gpgcifigd purposes, arbd thus avallable a8 general fund8. ReslriGted funds are to ba used for specific purposgs 88 laid down by the donor. Expenditur8 which m88ts these cdlerla is id&ntified to the fund. Page 12 contlnued...
Wiltshire Federatlon of Women's Institutes CIO Notes to the Flnancial Statements - continued for the Year Ended 31 March 2025 DONATIONS AND LEGACIES 31.3.25 31.3.24 Easy Fundralslng Donatlon8 Gift Ald Sl8eplg Ashton Wl lo Wl House Funds 467 55 1,182 344 114 1,254 50 1,762 CHARITABLE ACTIVITIES & COSTS OF RAISING FUNDS Slalionery Dlarles Cal8ndars Othor 31.3.25 31.3.24 Sales Opening Stock Purchas88 Closing Stock Cost of Sales 83 60 1,138 57 1,278 80 1,093 3.505 214 2,984 60 1,072 21 60 21 1.153 Surplus for y8aT 23 36 125 367 No salarles have been recharged as the offlee 818ff are not Involved wllh thls a8pecl of the bu8lne88 oth9r than sendlng orders In to Nallonal, Glven the poor performance of Dlary Sal88 It ha8 bèan décldgd lo dlsconlinug th15 aclivlty In 2024125. OTHER TRADING ACTIVITIES Unreslrlcted R88lrlcled Funds Funds 31.3.25 31.3.24 Subscrlpllons Wlllshlre Federallon Subs¢rlptions Nallonal Roo'd as Agent Team8, Fundral8lng - See note 5 Other Fundralslng - See note 6 36,185 43,912 28.475 24,639 36,185 43,912 28.475 34,333 42.310 31,633 23,849 2.100 133,211 2,100 135 311 132,125 TEAMS, FUNDRAISING ACTIVITIES Income Expanses Salarles 31.3.25 31.3.24 Board of Trustees Campalgns Craft & Lelsure Events Memb9rshiplAdviser 743 2,158 1,291 23,976 307 1,315 230 343 10.857 399 31 156 92 1,213 1603) 1,772 856 11,906 136) 2.746 1,860 9,772 28,475 13,144 1,569 13,762 13.569 Page 13 continued...
Wlltshire Federaon of Women's Institutes CIO Notes to th• Flnancial Statem&nts . contlnuad for the Year Endgd 31 March 2025 Each Team is run by a dedlcated Chairman who leads a committ8# of volunteers who organise, staff and run the activities. Paid stsff lime is limited lo processlng recolpts and payments and issuing flyer8. Thls is charged lo each Income generating activity at the rale of £1.20 per attendee. The Membershlp Team is a non- income generating cost c8nlre. It co-ardinat8s th$ activities of the Wl AdviseTS and runs Iralnlng sessions for the individual WI'S Presldents, Secretaries, Treasurers & IFES. OTHER FUNDRAISING INCOME Unreslrlcted Re8lrfcled Fund5 Funds 31.3.26 31.3.24 WOW Magazlne Wilts Federation AGM National Wl Annual Meellng Bu5b Sch&me 50150 Club Room Hire l Othèr Natlonal Raffle Insurance for Wllls Wls Sp88kers' Fees StsiTlift Grant Advertlslng & Publlclty 5,018 7,526 2,942 2,512 1,459 100 685 3,392 920 5,018 7,526 2,942 2,512 1,459 100 685 3,392 920 2,100 85 3,458 8,162 2,682 2.631 1.767 189 694 3.317 935 2,100 85 14 24,639 2,100 26,739 23,849 OTHER INCOME Unrg$lrlctgd R8stricted unds 31.3. Fund8 Recelved from Wls thal Suspended M8rch 2022 Broad Town Wl YWI Sallsbury WE 88 312 88 312 398 398 EXPENDITURE ON OTHER TrADING ACTIVITIES IFUNDRA]SINGI Unrestrfcled R9strict9d Funds Funds 31.3.25 31.3.24 Sub8Griplions National Paid as Agent Teams Fundraising Other Fundralsing- See note g 43,912 14,713 43,912 14.713 42,310 18,064 79,188 1.532 80.720 79,689 Page 14 crintlnued...
Wiltshlre Federation of Women's Institutes CIO Notes to the Financlal Statements - contlnued for the Year Ended 31 March 2025 OTHER FUNDRAISING Unreslricted Reslricled Funds Funds 31.3.25 31.3,24 WOW Magazine Costs Wllls Fed8ration AGM NFWI Annual Meeting Grant to new Wis formgd th18 year Bulb Scheme 50150 Club Grant lo prev suspended Wl restarted Insurance recharged to W15 Publlclty & PromotSon Landfull Grant Conlribullon Domesllc Abu58 fraining Other Grace M6lhuon Bursorles Awarded lo W18 5,620 2,695 2,920 100 2,066 906 1.732 3,368 206 210 700 20 5,620 2,695 2,920 100 2,066 3,188 6,060 1,272 200 2,105 1.032 1,732 3,388 206 210 700 20 3,277 236 20 20.S63 1,532 22.095 Included wlthin the costs of the Fed8rgllon AGM15 £477 s818rles {2024: £573). 10. OTHER SUPPORT EXPENDITURE Unreslrlcled Restrlctsd Funds Funds 31.3,25 31.3.24 Salarles Board of Trustees & Advl$ers Exp8nses Professlonal Fees Lègal & Accountancy Pr8rniBe8 Offlce Admtn In8urance Bank Charggs Sundry, Includlng Staff Tralnlng 46,392 1,851 2,S07 7.117 3,349 861 323 574 46,392 1,851 2,507 9,217 3,349 861 323 574 42,442 1,628 2,200 3,854 3,799 852 {439) 225 2,100 11. TOTAL RESOURCES EXPENDED Expense8 Sa18rig$ 31.3.25 31.3.24 Raising Funds Other Tradlng Acllvllle8 Other Support Acllvltle8 1,153 78.674 18,682 1,153 80.720 65.074 3,138 79.689 54.561 2.046 46.392 98.509 48.438 146.947 137388 Unregtricled Restrtcled 143.315 3,632 135,392 1,996 146,947 137,388 Page 15 conlinuéd...
Wlltshlre Federatlon ol Women's Institutes CIO Notes to the Flnanclal Statements - contlnued fortheyear Ended 31 March 2025 12. INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 6.107 13. TRU5TEES' REMUNERATION AND BENEFITS There were trustees, remuneration or other beneflts for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expensès Twslees w8re ralmbursed neoessory expen8e8 Includlng travelllng at the rate of 35p per mllg which Increased to 40p mlle for Wl Advisers or those tsklng anolhor Trustee or Helper as a passenger. Mlleage and parklng expenses tolalling £1,089 wera pald to 7 Trustees. £748 mlleage & travel expenses was a180 paid lo on& Asslslant Trustee, Several Team members and the non Trustee Advisers. D8talls arg avallable from tho Federation Secr8lary at Wl House, 14. STAFF COSTS 31.3.25 31,3,24 Salarlg9 and wagos Soclal security ¢0815 {Nallonal In8uran¢el Pgnslon cos18 (defined conlributlon schem8) Other employee b8nefils (Xmas Glft Vouchèr81 48,363 44,998 75 76 The average monthly numbèr of amployees wag 2 FTE Iheadcount 4) Thè Federallon has bonefited from tha £5.000 Employmènt Allowance avallable lo charftle8 and Its lolal employer class 1 nallonal In$uran¢e conlribullon8 f911 bglow thls amount. The tol81 c051 of wag8$ and salarfes Include redundancy costs of £nll and employer'8 penslon costs of £nll. The FedeTalion set up a Defln8d Conlrlbullon Penslon Scheme to comply with tho Auto Enrolm&nl legislation. To date, no ellglble employees have opted to enrol and hence no contributions havè been made. Key employ•o$ The eXeCuve d8clslon maklng body is th8 board of Irust88s. No remunerallon is paid lo Iruslees. The 9mployad staff are not Involved In senior leader8hip and Ihoir fundion is ellher adminlslrallve or praclical In deliveTing and supporting tho trustees. There are no key employees as descrlbed In the current legis5ation. The average rnonthly number ol employees durfng thg year was as follows.. 31.3.25 31.3.24 Employees No omployees received emoluments irb excess of £60,000. Page 16 contlnued...
Wilt$hire Federatlon of Women's Instltutes CIO Notes to the Flnancial Statements - continued for the Year Ended 31 March 2025 15, 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted R851ricled Endowment fund fvnd lund Totsl funds INCOME AND ENDOWMEM FROM Donations and legacies 1,712 50 1,762 Charitable actlvltles Charltable activi11&8 3,505 3,505 other trading #Qtivilies Inveslm8nt Income 132,125 3,337 132,125 4,330 993 Total 140 679 1,043 141722 EXPENDITURE ON Rai81ng funds 3.138 3,138 Charltable a¢tlv5tSes Other trading acllvlllès 77,764 1,925 79,689 oth8r Support Expendlture 71 Total 135392 137 388 NET INCOMEIIEXPENDITURE) Transfero betwean fvnd8 5,287 {9531 4,334 Not movement In fund$ 6,854 12,520) 4,334 RECONCILIATION OF FUNDS Total funds bfoughl fornard 122.296 18,896 33,653 174,835 TOTAL FUNDS CARRIED FORWARD 129 140 16,376 179,169 Page 17 onlinued,..
Wiltshlre Fedoratlon of Women's Institutes CIO Notes to the Flnanclal Statements - contlnued for the Year Ended 31 March 2025 16. TANGIBLE FIXED ASSETS Freehold property COST Al 1 Aprll 2024 and 31 March 2025 NET BOOK VALUE At 31 March 2025 33,653 Al 31 March 2024 Freehold propaty con8i8ts of the Fèdèratlon Office In Davlzes. stated at original c05t. The TN$lees recognise that th8 current market valua of the property is consldorably In excèss of the original cost, as Ih8y oblalned a prof8551onal revaluation for tha sole purposes of transfer of the property to the CIO. In view of the very hlslorlcal flgure used, depreGlatlon has not been charg8d on the building8 owned. The deeds to Wl Hotsse were finally IrBnsferr8d by tha Land Reglslry from the Charfty Commission to th8 CIO on 26 March 2024. Tho CIO took over the beneficial interest In the property from the former charlty11 replaced, reg numbèr 229893. 17. STOCKS 31.3.25 31.3.24 Stocks 60 18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other debtors liccrued Inoom6 Prepaymen18 70 410 1.533 210 138 414 760 19. CASH AT BANK AND IN HAND 31.3.25 31.3.24 COIF 1 Deposlt COIF 2 Deposit Wl Housè Lloyds Bank Lloyds Bank Inst Access Savlngs Cambridge and Counties Bank (Bond dgpos111 United Trust Bank IBonds + Access Accounti Cash In Hand Restricted Fund Reslrfclod Fund 9,084 10,763 7,075 20,460 30,000 83.795 207 6.351 10,248 4,007 30,091 44,668 60,596 220 £1,498 Re8trlcled 156.181 Pago 18 contlnued..
WSltshlr• F•deratlon of Womonps Institutss CIO Notes to the Flnancial Statements - continued for the Year Ended 31 March 2025 20. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade credltors Suspended Inslttutes- Restrfcted Fund NWFI Accommodatlon- Deslgnated Fund Accnjals and def&rred Income 735 1,322 286 398 764 11,426 13,483 10,162 21, CREDITORS: AMOUNT8 FALLING DUE AFTER MORE THAN ONE YEAR 31.3.25 31.3.24 Suspanded In811tute8- Reslrict8d Fund 22. MOVEMENT IN FUNDS Nel movement In fund8 Transfers between fund8 Al 31.3.25 Al 1,4.24 Unra8trlcted fund8 Gen8ral fund 129,140 19781 1,731 129,893 Restrlcted funds Ra8tTle19d fund 16,376 11.171) 11,7311 13,474 Endowmont fund Endowment fund 33,653 33,653 TOTAL FUNDS 179,169 177 020 Net movement In funds, InCILad In tha abové ar& a$ follows: Incomlng resource8 ResourGes expènded Movement In funds Unrestricted funds G9ngral fund 142.337 (143,3151 1978) Restrlcted funds Restrlctad fund 2,461 13,e32) 11,1711 TOTAL FUNDS 144,798 146 9471 Page 19 contlnued...
Wiltshlre Fedaratlon of Worn8n's Institutès CIO Notes to the Financlal Statements - contlnued for the Year Endèd 31 Mar¢h 2025 22. MOVEMENT IN FUNDS - contlnu¢d Comparativès for movamgnt In funds Net movement In funds Transfers between funds At 31.3.24 At q.4.23 Unrastrict•d funds General fund 122.286 5,287 1,567 129,140 Re3trlcted fund¥ Restricted fund 18,896 1953) 11,5671 16,376 Endowment fundts Endowment fund 33,653 33,653 TOTAL FUNDS 174 835 179 169 Comp9ratlve nel movement In funds. Included In the above 8ra as follows.. InGoming re80urces Resources expended Movement In fund8 UnTestrlcted fund$ Ggneral fund 140.679 1135.3921 5,287 Reytrlcted fund$ •rT 1,043 11,996) 19531 TOTAL FUNDS 141722 137 3881 A current year 12 rnonlhs end prior year 12 month$ combln¢d position 18 89 follow8: Net movem8nl in funds Transfer$ belween nds At 31.3.25 At 1.4.23 Unregtrlcted funds General fund 122,286 4,309 3298 129,893 Re5trlcted funds R88tricled fund 18,896 12.1241 (3.2981 13,474 Endowment funds Endowment fund 33,653 33,653 TOTAL FUNDS 174,835 2.185 177,020 Page 20 continued...
Wlltshire Federatlon of Women's Institutes CIO Notes to the Flnanclal Statement5 - continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - continued A current year 12 rnonlhs and prior year 12 months comblned net movement in funds. included in the above are as follows.. Incornlng resources R8sourc8s 8xpended Movement in funds UnTestrlcted funds Gèneral fund 283,016 1278,7071 4.309 Re5trlctgd fund8 Restricted fund 3.504 {5,628) {2,124) TOTAL FUNDS 286,520 284 335) The Re8trlrted Funds are: Wl Housa Fund holds funds donated by Wls for the rnalnlenance of the bulldlng8 and fabrfc of Wl House in Devlzes. Valu8 al 31.3.25.' £10,763. Upper Stratton Bursary hold8 funds donated by Upper Stratton Wl when 11 clos8d to provlde an annual burs8ry for a resldenlSal course hold at Denman Collegé which ha8 slnce closed. The CIO has takon legal advice about how those funds mlghl be da-rgslrlcled and usod, Value al 31.3.25,. £1,212. co.op Grant was glven by the Co-op In order for the Wl to cary Olrt a project for the good of thé whol8 commtjnity. A defibrlllator has been Installed on the w811 oulslde Wl housg, Replacement pads aro pald for by Ihls fund. Value at 31.3.25'. £1,498. Suspendgd Instltut•8 fund holds on tru8t monies from Inslltutes that have closed and such monles are shown as Credltors. If, after 3 y¢ars, those Wls have not started up agaln the money Is transfe8 lo the general unrestrlcled fund. Totsl monles held at 31.3.25'. £7,852. 23, RELATED PARTY DISCLOSURES A Slnglo r8lateé party Iransacllon occurred in the year. A tpJslè¢'s partner compl8ted plumblng work for the charlty lolalllng £558 through Ih81r bulldlng compony. The related trustee dld not partlclpale In the awardlng of the work. Page 21
wiitshlre Federation of Women's Institutes CIO Detailed Stat¢ment of Flnancial Activities forthe Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacios Donallons Glft aSd 522 1,182 508 1,704 1,762 other trading aetlvltles Fundralslng events Subscription Incoma 55,214 80,097 55,482 76.643 135.311 132,125 Investment In¢omo Dèposll account Interest 6,107 4,330 Ch8ritablg aetlvltl•$ Stationary Other Income 1,27B 398 3,505 3,505 Totsl InGomlng resour¢¢8 144,798 141,722 EXPENDITURE Ralslng donatlons and legacles Charltable actlvltlos Sundrfas 80.720 79,889 Support costs othér Wages Support Expendllure 46,392 42,442 62,567 52,361 Govornanco costs Accountgncy and legal fees Total resources expended 146,947 137,388 Net {oxpondlturelllncome 4.334 This pagg does not fom part of th8 statutory financial ¥latemenls Page 22