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
p￿ctice 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 D￿AlLs
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.
OBJE￿5
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 Fede￿IOn 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 charit￿5 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 A￿1. 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
I38￿37
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
N￿AsSET5
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