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 Va￿ed 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 we￿e 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, S￿ndOn 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 EXamIn6￿S 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 a￿Ounts 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 se￿0￿ 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$￿t￿te$ 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 Cha￿tIeS 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 h18t0￿Cal 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 be￿een 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 Pqliln￿ftDt 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.
T￿ltIOn
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 Federa￿on 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 eXeCu￿ve 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, InCIL￿ad 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 transfe￿8￿ 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