REGisfERED CHARITY NUMBER.. 1200218 Company Number: CE030109 Report of ihe Trustee5 and Examined Flnandal Ststements for the Year Ended 31° Au811St 2025 for East Kent Federation of Womerfs Instltutes CIO Bay Tree Accountan Chartered Accountants strlling Minnis Canterbury Kent ct4 6AA
East Kent Federation of Womerfs Institutes CIO Contents of the Financial Statements For the Year Ended 31" Au8USt 2025 Page Ito5 Report of the Trustees Independent Examinerf5 report Statement of Financial Activities Balance Sheet Notes to the Flnancial Ststements Detailed Statement of Financial ActNlties 9t012 13to14
East Kent Federation of Women's Insdtutes ao Report of the Trustees For the Year Ended 31"August 2025 The Trustees, who are a150 directors of the charity forthe purposes of the Companies Act 2005, present their report with the financial statements of the charity for the year ended 31 August 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended pctice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021 lissued October 20191. Incorporation The charltable incorporated organisatlon was Incorporated on 30 August 2022 and commenced tradlng on I January 2023. REFERENCE AND ADMINISTRATION DAlLs Registered Charity Number 1200218 Prlnclpal Address Suite D Crown House John Roberts Business Park Pean Hill Canterbury Kent CT5 38J Trustees Carol Evans CcpchaSr Angela Coleman - Co-thair Julie Driver- Treasurer Sheila Spiers- Vite Chair Sharon Goff - Wice Chair lappointed 21102120251 Hazel Bentley Sandy Brown Christinè Kerr lappointed 18107120251 Jennifer Silk (appointed 25104120251 Susan Elizabeth Lansman (resigned 14/04120251 Gillian Bull Ire5igned 14104120251 Carol Davidson (resigned 14104120251 Susan Hankins Iresigned 14104120251 M2ry Telford Iresigned 14104120251 Joyce Coomber-sewell IresiEned 1410412025) Independent Examlner Bay Tree Accountanry Chartered Accountants Stelling Minnis Canterbury cr4 6A4 Prln¢lpal Bankers Lloyds Bank plc PO Box 1000 BXI ILT
East Kent Federation of Women's Institutes CIO Report of the Trustees For the Year Ended 31 A¥urt 2025 STRucfuRE, GOVERNANCE AND LIAANAGEMENT Governing Document The charity is controlled by its governing document, a deed of trust. and constitutes a limlted company, limited by Euarantee, as defined by the Companles Act 2006. The Charity is a charitable incorporated organisation. incorporated on 30 August 2022. Rlsk Management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fvaud and error. The trustee5 have examined the major strategic, busine55 and operational risk5 involved in the Charity's activities and are satisfied that the appropriate reports and information have been produced for the Charity's operation. Public Benefit The trustees confirni that they have complied with the dirty in section 17 of the Charitie5 Act 2011 to have due regard to the public benefit guidance published by the Commission in detemiining the activities undertaken by the charity. Further inforniation on the artivities undertaken forthe public benefit is given in the Objectives and Achievements sectlons of this report.
East Kent Federation of Women's Institutes CIO Report of the Trustees For the Year Ended 31" AuBUSt 2025 OBJECTIVES AND ACTMTIES Objectives and Aims CHARTER The Women'5 Institute organisation is based on the ideals of fellowship, truth, tolerance and justlce. With it5 original roots in rural and agrlcultural communities. it now embraces the interests of women in both rural and urban communities. All women who are interested in the values and purpose5 of the Women's Institute organisation may loln. no matter what their views on religion or polltlc5 may be. The organisation is non-sectarian and non-party political. This does not prevent Women's Institutes from concerning themselves with matters of political and religious significance, provided the views and rights of minorities are respected and provided the organisation is never used for party-political or sectarian purposes. Women's Institutes are charitable and everything they do must be consistent with that special le8al status. OBJE5 The main purposes of the Women's In5titLrte organi5ation are: al to advance the educaton of women and girls for the public benefit in all areas including Iwithout limitationl.. Local, national and international issues of political and social importan Music, drama and other cultural subjects and All branches of agriculture, crafts, home economics, science. health and social welfare bl to promote sustainable development for the public benefit by.. educating people in the preservation, conservation and protection of the environment and the prudent use of natural resources and Promoting sustainable means of achieving economic growth and regeneration cl to advance health for the public benefit and dl to advan citizenship for the public benefit by the promotion of civic responsibility and volunteerlng In purpose bl 'sustainable development, means the development which meets the needs of the present 8eneration without compromlsing the ability of future generations to meet their need5. The Women's Institute organisation seeks to give women the opportunity of working together through the Women'5 In51itute organisation in their communities, of developing their capacity and skills, and of putting into practice those ideals forwhich The Women's Institute organisation stands CONsllTUTION A Federation is an association of Women's Institutes and which is fonned wfth a constitution as laid down for Federations from time to time by the NatSonal Federation. OBJEcfs OF THE INDIVIDUAL FEDERATION The objects of the FedÈratiDn shall be to further the purpose of the Women's Institute movement in East Kent and elsewhere.
East Kent Federation of Wc*nen's Institutes CIO Report of the Trustees Forthe Year Ended 31" AuguA 2025 ACHIEVEMENT AND PERFORMANCE Annual Review The year 202412025 was another busy one with many interesting events organised by Wls and Federatign. There were challenges, sut¢e5ses and the occasional failure and we thank members for their support. Cost of living increases have imparted everyone, and we continue to seek ways to make sure members enjoy their Wl experience. Unfortunately, our expenditure continues to exceed our income which comes mainly from the Federation portion of the rnembership subscription: additional income come5 from any surplus resulting from Federation events and a Share of the income from the NFWI Lottery. As always, we are most grateful to our hard-working staff for their dedication, efficiency, good humour and kindne5S. The Annual Meeting took place on 14 April atThe Great Hall. Kent College, Canterbury. This was a new, smaller venue with goo(1 faciltties which was more suited to our current needs. Members were entertained by talks from Dr Graham Jone5 and Dr Annie Gray and were able to spend time visiting the Federation team table5, the Needlecraft Guild and the Environment and Natural History Guild a5 well as indulging in a little retail therapy. Over the year members have been able to enjoy a variety of events induding walks. talks, quizzes, craft day, Spring Garden Day. speaker audition meeting5 and a m05t interesting resolution discussion meeting. This year the NFWI Annual Meeting was a virtual one. delegates and members were able to join from the omfort of their own homes or join one of the organized Watch Parties. where they could enjoy the meeting in the company of fellow members. At this meeting delegates voted to adopt the updated constitutlon also the resolution 'Bystanders Can Be Lrfesavers, proposed by Margate Wl; this is now a Wl campaign being enthusiastically supported by Wls around the country. It was with sadness that we had to say thank you for all your hard work to Joyce Coomber-sewell. Gill Bull, CarDI Davidson. Sue Hankin5 and our Federation Treasurer, Elitabeth Lansman. who were leavinE the Bdard for personal reasons. Unfortunately, we have had to say goodbye to 5 Wls although Alkham Wl joineé with Capel-le-Ferne Wl to become Capel-le-Ferne with Alkham and we wish them well.
East Kent FedeIOn of Women's Instltutes CIO Report of the Trustees For the Year Ended 31" August 2025 FINANCIAL REVIEW Reserves Policy The charity requires reserves to allow tt to continue work to promote the interests of women in accordance wlth the charitls objects in the event of unforeseen disruption to its income streams. The Trustees, policy is to hold 5uffi¢ient free cash reserves to meet its working capital requirements and to mitigate the impact of risks. Investment policy and objectlves The Founding deed Erants the trustees wide powers of investment. The Trustees are satlsfied as to the financial performance of the Charitws investments and other charitable activities in the year. FINANCIAL POSITION The statement of Financial Artivities shows net outgoing resources of £1,690. At 31 August 2025 the total fijnds of the chartty totslled £485,106131" August 2024= £48S,7961 comprising restricted and unre5trlcted funds of £5,968 and £479,138131 August 2024.. £7,709 and £479,087) respectively. FUNDS HELD AS cusfoDIANS FOR OTHERS The title to all real or personal property which may be acqulred by or on behalf of the Federation shall be vested in not less than two and not more than four indivsdual persons as holding Trustees or in the Official Custodian for Charlties or in some other corporation lawfvlly entttled to act as cu5todlan trustee. ON BEHALFOFTHE BOARD: Carol Evans- Co<hair- Trustee Date.. 19th December 2025
East Kent Federation of Women's Institutes CIO Independent Examlnerfs report to the Trustees For the Year Ended 31° Au8USt 2025 I repEJrt to the charity Trustees on my examination of the accounts of the charity for the year ended 31 August 2025. Thls report is made solely to the charit5 Trustees, as a bodys in accordan with Part 4 of the Charities (accounts and Reportsl Regulation$ 2008. My work has been undertaken so that I might state to the charity'5 Trustees those matters l am required to state to thern in an IndeperTrdent Examinerfs Report alldfor no other purpose. To the fLJllest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the charity and the chariws Trustees as a body, for my work or forthis report. Responsibilities and bas15 of report As the Tru5tee5 of the Charitable Incorporated Organisation land also its directors for the purposes of company lawli you are responsible forthe preparation of the accounts in accordance with the requirements of the Companies Att 20061'the 2C#)6 ACV). Havin8 satisfied myself that ihe accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I rep¢Jrt in re5pe(t of my examination of the charity's accounts carried OLrt under Section 145 of the Charities Act 20111.the 2011 A1. In carrying out my examination I have followed the directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent Examiner's statement I have completed my examination. I tan confirn) that no matters have come to my attention in connection wlth the examination giving me cause to believe: l. Accountlng records were not kept in respect of the charty as required by section 386 of the 2006 Act: or 2. The accounts do not accord with those rocords,. or 3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fairf view which 15 not a matter considered as part of an independent examination,. or 4. The accounts have been prepared in accordance wf(h the methods and principles of the Statement of Recommended Practice for accounting and reporting by charrties (applicable to charitiès preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 10211. I have no Concerns and have come across no other matters in connertion with the examinatlDn to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Dated.. 19th December 2025 Sue Leitch BFP FCA- Bay Tree Accountancy
East Kent Federation of Womerfs Institutes CIO Statement of Financial Activities For the Year Ended 31" August 2025 31108125 Restrirted Totsl Funds Fund5 31/08124 UnTestrirted & Designated Funds Total Funds Notes INCOMING RESOURCES Incoming Resources from generated funds charitable Income Investment Income Incomlng resources from charitable actlvitles Donations & Grants Total incoming resources 115.027 4,666 2,287 117.314 4.666 132,D98 838 308 122.288 120,IXII 132,944 RESOURCES EXPENDED Cost of generating funds Cost of Benerating charitable income Governance costs other resources expended Tgtal resources expended 63,271 68,827 6.739 I3837 63,271 68,827 6,739 138,837 74,967 74,032 6,298 155,297 NET INCOMINGIOUTGOINGI RESOURCE5 BEFORE TRANSFERS & GAINS/(LOSSESI ON INVESTMENTS 118.8361 2,287 {16,5491 122,3531 Net galns/llossesl on Investments 14,859 14,859 36,580 NEf MOVEMENT IN RESOURCES 13?771 2,287 11.6901 14,227 Fund Transfers 4.028 14,0281 MOVEMENT IN RESOURCES INCLUDING TRANSFERS si 11.741) (1,6901 14,227 Total funds brought forward 479,087 7.709 486,796 472,569 TOTAL FUNDS CARRIED FORWARD 479,138 5,968 485,106 486,796 CONTINUING OPERATIONS All incomlng resources and resources expended arise from continuing activttles.
The notes form part of these financial Statement The East Kent Federation of Women's Institutes Balance Sheet A5 at 31° August 2025 31108125 Total Funds 31108124 Total Funds Notes Unrestricted & Designated Funds Restrlcted Fund5 FIXED ASSET5 Tanbrible Assets Investments 1,462 402,081 403.543 1,462 402,081 403,543 1.624 387,222 388,84S CURRENT ASSETS Stock Debtors Prepayments Cash at Bank and in Hand 1,423 2.052 9,357 70,482 83,314 1.423 2.052 9,357 76,450 89,282 2,338 3,054 9,357 92,986 107,735 5,968 5.968 CREDITORS AmoLJnts falling due within one year 17,7191 17,7191 19,7851 NET CURRENT ASSETS/{LIABILmES) 75.595 5,968 81,563 97,950 TOTAL ASSEfs LESS CURRENT LIABILMES 479.138 5.968 485.106 486.796 NAsSET5 479,138 485,106 486,796 FUND5 Unrestricted Funds Designated Funds Restricted Funds io io io 477,211 1,927 5,968 477,160 1,927 7,709 TOTAL FUNDS 485,106 486,796 The financial statements were approved by the Board of Trustees on 19th December 2025 and were signed on its behalf by,. Carol Evan5- CD-chair- Trustee The notes form part of these financial statement5
East Kent Federation of Women's Instltutes CIO Notes t¢ the Flnan¢l•l Slatement For the Year Ended 31° August 2025 I ACCOUNTING POUCIES Statement of compliance The flnancial statements have been prepared in accordance with Accounting and Reportlng by Charities.. Statement of Recommended Practice applicable to charsties preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (issued October 20191 Icharities SORP IFR510211,' the Companies Act 2006 and the Charities Act 2011. Basls of preparation East Kent Federation of Women's Institutes CIO meets the defirbition of a public benefit entity under FRS 102. Assets and liabilities are initially recoEnised at historical cost ortransaction value un1es5 Otherwise started in the relevant accounting t)olicy notes. Incomlng Resources l incoming resources are included on the statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified wrth reasonable accuracv. Resources expended Expenditure is accounted for on an accrua15 basis and has been clas5ifled under headings that aggregate all cost related to the category. Where cost5 cannot be directly attributed to particular headings they have been allocated to activities on a ba515 consistent with the use of resources. Tanglble fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estim3ted useful Fixture5 and fittings Computer equipment IO% reducing balance 33% straight line Stocks Stocks are valued at the lower of cost and net realisable value. after making due allowance for obsolete and slow moving items. Investmerts Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair valuè at the Balance Sheet date. unle55 the value cannot be measured reliably, in which case they are meas¥Jred at cost less impaimient. Investment gains and losses, whether realised or unreali5ed, are combined and presented as'Gains/lLosse51 on Investments, In the Statement of financial activitles incorporating the income and expenditure account. Taxatlon The charity is exempt from tax on its charltsble activities. Fund Accounting Unrestricted funds can be used in accordance with the charitable objectives at the dlscretion of the Trustees. Designated funds are ring-fenced by the Trustees for the purpose of meeting agreed contingencies. Restritted funds can only be used for particular restricted purposes Wlthin the objects of the Charity. Restrirtions arise when specified by the donor or when funds are raised for particular restricted purposes. All income and expenditure 15 shown in the Ststement of Financial Activities.
The Easl Kent Federation of Women's Instilutes Notes to the Flnancial Statement Forthe Year Ended 31° August 2025 INVEsfMENT5 3110812025 3110812024 Interest received Gain/lLossl from Inve5tmentS 4.666 14,859 838 36,580 3 TRUSTEES. REMUNERATION AND BENEFITS There were no Trustees, remuneration or other benefits for the period ended 31 August 2025 nor for the perlod ended 31" August 2024. Trustees, Expenses There were Trustees, expenses of £1.640 reimbursed for the period ended 31" August 2025 12024- £1,436) 4 STAFF COST5 The average number of full-time equivalent employees during the year was 2 and their total remuneration for the year ended 31 August 2025 amounted to £26.62212024- £25.2231. No staff received salaries at a rate of more than £60.CKJO per annum. 5 TANGIBLE FIXEDAS5Ers Fixture5 & Fittings Computer Equipment Totals Cost At 0110912024 1,801 1,804 Additior15 Disposals At 3110812025 1,801 1,804 Depreciation At 0110912024 Depreciation on disposals Charge for year 162 162 At 3110812025 342 342 Net Book Value At 3110812025 At 3110812024 1,459 1,621 1,462 1,624 io
East Kent Federation of Womerfs In5tit4rtes CIO Notes to the Flnancial Ststement Forthe Year Ended 31 August 2025 STOCK5 3110812025 31/0812024 Sales and gift5 Stock 1,423 2.338 DEBTORS: AMoup¥fs FALLING DUE wrrHIN ONE YEAR 3V0812025 3110812024 Sub-committee expenses HMRC payroll debtor Rental deposit & prepayments 674 1,378 9,357 11.409 3,054 9,357 12,411 FIXED ASSET INVESThfjENTS Investments At 0110912024 Additions Disposals Revaluations 387.222 14,859 402.081 At 3110812025 Net Book Value At 3110812025 402,081 At 3110812024 387,222 CREDITORS: AMOUNT5 FALUNG DUE WfTrllN ONE YEAR 3110812025 3110812024 Other credfrtors 7,719 9,785 li
East Kent Federatlon of Women's Institutes CIO Notes to the Flnanclal Statement For the Year Ended 31 August 2025 10 MOVEMENT IN FUNDS At 01109124 Net movement In funds At 3110812025 Unrestricted Funds General fund Designated Funds Contingency Fund Restricted Funds Funds of Suspended Women'5 Inst. 477,160 51 477,211 1,927 1,927 7.709 11,7411 5,968 Total Funds 486,796 11,6901 485,106 Net movement in funds, included in the above are as follows: Incoming resour$ Resources expended Funds transfer Movemeht in funds Unrestricted Furbds General fund Deslgnated Funds Contingency Fund Restrlcted Funds Suspended Women's Inst. 134,860 1138.837} 4, 028 51 2,287 14.0281 11,7411 Total Funds 137,147 1138,8371 11,6901 Funds of Suspended Women's Institutes In line with Wl guidance, the funds of suspended Wl's not reformed wtthin three years are retained by the Federation and transferred to the General Fund. 11 RELATED PARTY DISCLOSURES The Federation is affiliated to the National Federation of Women's Institutes, which 15 based at 104 King5 Road. London, SW6 4LY. and is registered as a charity with the Charity Commi55ion. 12
East Kent Federation of Women's Instltutes CIO Detailed Statement of Hnan¢lal Artivities For the Year Ended 31° August 2025 3110812025 3110812024 INCOMING RESOURCES Charitable Income National Affiliation Fees and Pooling of Fare5 Federation Affiliation Fees NFWI AGM Sales and Gifts NF Stationery and Publication5 Sub-committees Suspenslons 45,168 38,388 582 113 45 19.976 2,287 53,812 39,353 1,200 121 124 24,753 2,844 F 11 East Kent News and Postage Council Meetlngs Diaries and Calendars Wl's Insurance Premiums 200+ Prizes Spe2kers List Raffle Share Sundry Income 457 4.351 602 2,080 608 1,453 576 628 117,314 3D2 3,394 658 1.728 655 1.105 1.309 740 132,098 Investment Income Interest Received Income on investments 537 4,129 838 Incoming re50urce5 from tharltable adivities Donations & Grants Total In¢omlng resources 122,288 132,944 RESOURCES EXPENDED Costs of generatlng chadtsble income National Affiliation Fees and Pooling of Fares NFWI AGM Sales and gifts NF stationery 200+ Club Re-formed Wl's Expenses of sub-committee Dlaries & calendars 45,168 136 788 137 222 53.724 1,923 228 368 497 16,385 435 17,679 548 74,967 63,271 This page does not form part of the statutory financial statements 13
East Kent Federation of Women's Institutes CIO Detailed Statement of Hnanclal A¢tlvltles For the Year Ended 31° Augiist 2025 3110812025 3110812024 Governance costs Rent & service charges Rates & water General insurance Wl Insurance Light & heat Repairs & maintenan Accountancy fees Professional fees Salaries Postage Printing & stationery Telephone, computer & internet CommTttee expenses Depreciation IProfitl/Loss on disposal of assets Bank charges cleaning Training Costs Sundry expenses 22,275 1,508 1,259 1,572 761 611 1,610 3,222 26,622 900 22,109 1,416 1,288 1,609 717 786 4,700 3,948 25,223 460 4,109 1,304 4,127 180 2,836 2,228 162 479 744 274 812 694 68.827 930 74,032 Other resources expended East Kent News CoLJncil meetings Professional fees 4,307 2.432 6.739 138,837 3,847 2,451 6,298 155,297 Total resources expended Galns/lLossesl on Investments 14.859 36,580 Net IncomellExpenditure) 11,6901 14,227 This page doe5 not forni part of the statutory financial statements 14