OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Charity registration number 1204475

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

CONTENTS

Page
Legal and administrative information 1
Trustees' report 2 - 6
Statement of trustees' responsibilities 7
Independent examiner's report 8
Statement of financial activities 9 - 10
Statement of financial position 11
Notes to the financial statements 12 - 24

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

LEGAL AND ADMINISTRATIVE INFORMATION

Other known name NYWFWI
Trustees Julie Clarke (Resigned 12 April 2025)
Hazel Smyth - Chair
Susan Butters
Susan Earl-Armstrong (Resigned 15 April 2025)
Anne Harrison (Resigned 15 April 2025)
Pam Myers
Sarah Baldwin-Cole
Maureen Jean Webber (Resigned 31 January 2025)
Teresa Wilks - Treasurer
Helen Davison (Appointed 8 January 2025)
Niki Rutland (Appointed 8 January 2025)
Federation secretary Helen Smith
Charity number 1204475
Principal address NYWFWI
Alma House
Low St Agnesgate
Ripon
HG4 1NG
Independent examiner Andrew Northern FCA
Fortus Limited
Business Advisors and Accountants
Equinox House
Clifton Park
Shipton Road
York
YO30 5PA
Bankers Virgin Money
21 James Street
Harrogate
HG1 1QU
CCLA
Senator House
85 Queen Victoria Street
London
ER4U 4ET

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019".

The legal and administrative information page forms part of this report.

Objectives and activities

The objects of the Federation are to further the purposes of the Women’s Institute organisation North Yorkshire West and elsewhere.

The main purposes of the Women’s Institute organisation are:-

To advance the education of women and girls for the public benefit in all areas including (without limitation);

To promote sustainable development for the public benefit by:

To advance health for the public benefit; and

To advance citizenship for the public benefit by the promotion of civic responsibility and volunteering.

“Sustainable development” means development which meets the needs of the present generation without compromising the ability of future generations to meet their needs.

The Women’s Institute organisation seeks to give women the opportunity of working together through the Women’s Institute organisation in their communities, of developing their capacity and skills, and of putting into practice those ideals for which the Women’s Institute organisation stands.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Main activities

The main activities of the Federation are to raise funds and organise courses, lectures and events to achieve these objectives. The trustees oversee the planned activities of the sub committees of which there are now four in line with National Teams; Activities (including former Arts and Leisure, Crafts and Home Economics, Catering), Membership, (including former Communication and Public Relations), Public Affairs (formerly Local and National Concerns), the Great Yorkshire Show Committee. These each arrange a large number of workshops and activities in their respective areas of interest and collectively make a positive impact on both members and local communities contributing to the achievement of the Federations’ aims and objectives.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance

Chairman’s Report 2025 – Hazel Smyth

Julie Clarke, chairman in early 2025, set a practical event schedule that benefited both me and the Federation. After the Spring Council, the new Board of Trustees began their term, with myself as Chairman.

The Board, Activities, and Membership committees have organised numerous successful events, workshops, and training sessions.

The Spring Council at Tennants Garden Rooms drew nearly 300 members, with presentations of WI long service awards and birthday certificates. The event featured reports and inspiring talks from Valerie Welti on women in policing and Rev Kate Bottley, who shared insights from her varied career as teacher, priest, and TV presenter.

The National Annual Meeting was conducted online in two sessions, with delegates and guests convening at Alma House for shared participation. During the morning session, revised constitutions were adopted across all levels of the organisation, and the Federation approved its updated Federation CIO constitution in a subsequent meeting later that day. The afternoon featured a presentation by Emma Bridgewater and Angel Strawbridge.

In December, we marked 110 years of the WI by planting 100 trees at "Make it Wild" near Pateley Bridge, sponsored by local WIs—a fitting way to highlight our commitment to growth and environmental responsibility.

We remain committed to ensuring that members have access to information regarding WI activities at both the Federation and National levels through our email communications, monthly newsletter, Facebook page, website, and Instagram accounts.

Thank you to all current Trustees for their support and contributions to a successful year for North Yorkshire West Federation. Special thanks to retiring Trustees Julie Clarke and Anne Harrison, for their ongoing support since the Federation's formation, and Susan EarlArmstrong and Maureen Webber for their contributions. The Trustees also appreciate committee members and volunteers who dedicate their time and expertise to make our events, visits, and meetings possible.

Our Federation is nothing without individual WI members.

On behalf of the Federation, I also thank Helen Smith, our Secretary, for efficiently managing the office and serving as a key contact and resource for members and trustees.

Membership Support Team - Susan Earl-Armstrong

Membership team had a very positive start to 2025 as we opened a new WI at Wath in March – a good vibe for the year!

In March we held the first of our President and Secretaries workshops at Alma House and also held our first Drop-In Session there.

We went to Masham for our next Presidents and Secretaries workshop. We decided that they would be renamed Forums as there is a focus on discussion and what works well within certain WIs.

We then went to Gargrave to hold another President and Secretaries Forum. There was a good response and everyone seemed to feel they got something from the meeting.

During April and May we held Treasurers and MCS Forums at Alma House, Masham and Gargrave, which were well attended.

During this period, we had three ladies join the Membership team - Sara Baldwin-Cole, Niki Rutland and Hazel Smyth. Both Niki and Hazel completed and passed the online WI Advisor training and are now shadowing myself and Sue Butters. Sara had a lot going on with the Activities Committee - we are letting her get on with those priorities.

At this time our long-standing ‘mind of information’ and lovely lady Anne Harrison felt she needed to step down from the Membership Team, which we sadly agreed and wished her all the best for the future. As many of you will know she attends our Federation events and ‘holds court’ with members new and old. We thank Anne for all her hard work over the years.

We had a break over the summer as many WI members were either meeting up with family or jetting off somewhere exotic.

Hazel and Niki joined me at the Kilnsey Show where we had a lovely day chatting to members and encouraging members of the public to join WIs in our area.

Sue Butters attended a very wet Nidderdale show where she was shin deep in muddy water - not a great start to the day, bless her. Sue met up with Heather Stoney and they chatted to members of the public and other WI members.

In November we held a Programme Planning Forum at Alma House, which was very well received.

We wish all our members all the best for 2026 and are hoping to be able to open some new WIs this year.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Activities Committee - Sara Baldwin-Cole stood in to be chair of the Activities committee in April 2025 when Julie Clarke resigned from the Board of trustees. We must thank Julie for all her hard work as chair of Activities, however she remains as Vice Chair, which is very reassuring.

This financial year 2025, saw the activities raise £3,300 in funds for the Federation. And while we aim to raise funds, we also plan some events to ensure interesting new activities and workshops to increase the interest in Federation events, which may only cover their costs.

So, what did we do in 2025?

We aim to do all our activities around the Federation area to ensure a fair appeal to our Institutes that are far flung from our base at Alma House in central Ripon, but of course using our own premises sometimes, does save costs on hall rental.

We had an interesting selection of craft and creative workshops; watercolours, applique and patchwork are always well supported, and we added in a decoupage, a rag rug , a festive papercraft and a wire flowers workshop. The latter was so oversubscribed we added in a second day. We finished with 30 ladies at our convivial November Christmas dabble day in Masham, being creative with beaded snowflakes, Christmas cards, mini wreaths and shredded angels.

We went exploring and visited Littlethorpe gardens again, (much requested), this time in high Summer. A coach trip took ladies to the Thackray Medical Museum in Leeds and afterwards for some retail therapy at the White Rose Centre. We celebrated our local Calendar Girls’ 25th anniversary of their famous calendar with a lovely Spring circular walk around Linton and a lunch with a talk from four of them, which was hugely popular and didn’t disappoint. We tried to arrange a drumming workshop with a visit to Pateley Bridge, but this had to be cancelled as we could not encourage enough attendees to cover the coach cost. We will continue to appeal to our younger members with some interesting activities, and this is already looking positive with our residential weekend in 2026.

We had two speaker events, the first being a lovely summer evening cocktails (and mocktails) with nibbles evening and a talk by Meredith Towne about 1960s fashion and home sewing. We then did a Saturday afternoon tea “pub themed” event with a Julie Clarke cookery demonstration using a tipple or two as ingredients, followed by the author of The Inn at the Top, who shared his story of running the famous Tan Hill pub. Alongside we did a traditional WI competition of pub themed creations, (floral arrangements in alcoholic receptacles, pub photos, a cider apple cake etc). This was actually one of our most profitable events.

The ladies that lunch enjoyed our Annual Autumn lunch with the Calendar Girls again (after the success of their earlier talk) as well as an amusing speaker about being a contestant on The British Sewing Bee. Food & Flowers is always well supported and is the traditional beginning of the NYWFWI Christmas season for many members and we do see a lot of familiar faces each year. It is a big event to run due to the large costs of the presentation mechanics, and the high calibre of demonstrators that we use. And this year it did not generate a generous profit, but we will continue to offer this special federation event.

Our 2026 Calendar is looking jolly exciting, but more about that next year.

Great Yorkshire Show Committee - Julie Clarke

I'm pleased to announce new members joined the committee in 2025, who came with different expertise which proved very useful.

In the cafeteria over the 4 days 192 volunteers came and worked tirelessly to produce the service our customers have come to expect, resulting in the goal to reach our financial target which we achieved, proving what an essential fund raising event the GYS is to our Federation.

The Exhibition department looked very inviting for all to see, especially the class "The one I made earlier" what talented members we have, and the addition of the cookery classes reinstated at the request of the membership were very well supported. The daily demonstrations run by our own members proved a major attraction for the visitors, all this over seen by the stewards, who kept an eye on all areas.

This year the Agricultural Society introduced more Health & Safety regulations which had to be complied with, one thing that was beyond anyone's control was the extreme heat, which by Friday left many volunteers exhausted plus those of the committee who had worked all 4 days in need of rejuvenation!!

On reflection our attendance at the show as always proved what magnificent team work there is in North Yorkshire West, as I step down and hand the reins to the new committee I wish them every success in the future.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review

The net surplus in the year is £4,403 (2024: £5,261). Unrestricted funds are £155,872 (2024: £153,728). Unrestricted designated funds are £7,577 (2024: £8,205). Restricted funds are £9,062 (2024: £6,175).

Treasurer’s Report - Teresa Wilks

This year, the second year of operation as a CIO and under our new revised and signed CIO Constitution. The legal transfer of the Alma House lease and Land Registry registration was completed in December. However we await solicitor costs and again an estimate for these accounts is included in the accounts

Our income consists as usual of the NYWFWI subscription portion and monies made from our workshops and events we run throughout the year. We would never be able to run without the constant voluntary hard work of our Board of Trustees and the sub committees they oversee and in turn utilise fully our diverse membership without who’s own voluntary support, we would come to a complete standstill. This hard work has once again resulted in an increased attendance. This support is vital as in line with the rest of the population, our costs for catering, tutors and venues are for ever increasing. We have had to make some hard decisions regarding the fees we charge, thankfully this has not deterred numbers from attending.

The Great Yorkshire Show created a decent profit for which we are indebted to the GYS Committee and volunteers. We will be attending again in 2026.

We are still claiming Gift Aid. This is a good source of income. We have now completed the claims applicable to the old charity with some difficulty but support from HMRC. No claims applicable to the CIO have been claimed as result in 2025 and therefore catch-up claims will be made in 2026.

Our monies on deposit have had good returns despite interest rates reducing. We are being more proactive regarding the amount kept for everyday use and keeping more in the 30 day account. Looking forward and managing the cashflow has resulted in the interest rate reduction having a reduced effect. We continue to utilise the Post Office and more members are helping by using a digital option for payment, reducing the costs in line with our own online and digital usage.

Our office premises of Alma House continues to enable us to run events and meetings in house. We are able to support WI’s with our office secretary, who’s hard work is worth every penny of the salary we pay. We continue to do what we can via computer and email, but we still have WI’s and members that require items by post. A decision has been made to bring these once a month costs into overheads.

We continue to benefit from a very secure financial situation and once again thanks to a great deal of dedication and hard work, we move forward with another health balance sheet towards 2026.

Our Accountants Fortus must be thanked for their support, especially Veronica Ridsdale and Paul Duke. I would also like to give thanks our chairman, Hazel Smyth, without who’s dedicated help I would not have been able to do this role this year. Also, our assistant Treasurer Pam Myers, who continues to be the best asset a Treasurer could have, with all her work on Gift Aid, Event reconciliation and assistance to our WI’s.

Reserves policy

The policy of the trustees is to maintain the unrestricted reserves of the charity in order that they should be equivalent to 12 months office expenditure, approximately £85,000. The present level of reserves is considered to be more than adequate for this purpose.

Free reserves are £148,897 at 31 December 2025 (2024: £140,453).

Investment policy

The constitution authorises the trustees to invest any monies not immediately required by the Federation in such investments as may be thought fit and appropriate for the investment of charitable funds. It is the policy of the Federation to invest surplus funds with the COIF Charities Deposit Fund and National Savings and Investments.

Risk management

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

North Yorkshire West Federation of Women’s Institute is an association of Women’s Institutes formed with a constitution as handed down for Federations from time to time by the National Federation. The constitution for the CIO was approved August 2023 with the registration of the new charity, and was amended on 4 June 2025.

New trustees are elected by members before joining the board. They are encouraged to spend time learning the organisation and the activities they run.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees' report was approved by the Board of Trustees.

Hazel Smyth - Chair

Date: 11 March 2026

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

I report to the trustees on my examination of the financial statements of North Yorkshire West Federation of Women's Institute CIO (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Andrew Northern FCA

Fortus Limited Business Advisors and Accountants Equinox House Clifton Park Shipton Road YO30 5PA York

Dated: 12 March 2026

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025

CURRENT FINANCIAL YEAR
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2025
2025
2025
Notes
£
£
£
Income
Donations and legacies
2
28,930
-
5,943
Charitable activities
3
24,801
-
-
Other trading activities
4
55,981
-
-
Investments
5
6,055
-
-
Total income
115,767
-
5,943
Expenditure
Raising funds
6
78,034
-
-
Charitable activities
7
34,921
1,415
2,937
Total expenditure
112,955
1,415
2,937
Net income/(expenditure) before transfers
2,812
(1,415)
3,006
Gross transfers between funds
(668)
787
(119)
Net income/(expenditure) for the year/
Net movement in funds
2,144
(628)
2,887
Fund balances at 1 January 2025
153,728
8,205
6,175
Fund balances at 31 December 2025
155,872
7,577
9,062		 Total
2025
£
34,873
24,801
55,981
6,055
121,710
78,034
39,273
117,307
4,403
-
4,403
168,108
172,511		 Total
2024
£
29,273
30,079
43,342
6,811
109,505
60,910
43,334
104,244
5,261
-
5,261
162,847
168,108

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025

PRIOR FINANCIAL YEAR

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
Notes
£
£
£
Income
Donations and legacies
2
27,651
-
1,622
Charitable activities
3
30,079
-
-
Other trading activities
4
43,342
-
-
Investments
5
6,811
-
-
Total income
107,883
-
1,622
Expenditure
Raising funds
6
60,910
-
-
Charitable activities
7
38,522
1,864
2,948
Total expenditure
99,432
1,864
2,948
Net income/(expenditure) for the year
8,451
(1,864)
(1,326)
Gross transfers between funds
-
3,514
(3,514)
Net income/(expenditure) for the year/
Net movement in funds
8,451
1,650
(4,840)
Fund balances at 1 January 2024
145,277
6,555
11,015
Fund balances at 31 December 2024
153,728
8,205
6,175		 Total
2024
£
29,273
30,079
43,342
6,811
109,505
60,910
43,334
104,244
5,261
-
5,261
162,847
168,108

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
12
Investments
13
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
18
Unrestricted funds - designated
19
Unrestricted funds - general		 2025
£
18
13,125
164,030
177,173
(21,497)		 £
1,835
15,000
16,835
155,676
172,511
9,062
7,577
155,872
172,511		 2024
£
18
15,927
154,954
170,899
(20,346)		 £
2,555
15,000
17,555
150,553
168,108
6,175
8,205
153,728
168,108

The financial statements were approved by the Trustees on 11 March 2026

Hazel Smyth - Chair

Teresa Wilks - Treasurer

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

North Yorkshire West Federation of Women's Institute CIO is a charity registered with the Charity Commission for England and Wales.

The charity’s registered office and the nature of the charity’s principle activities are as stated in Legal and Administrative Information.

North Yorkshire West Federation of Women's Institute CIO was merged with North Yorkshire West Federation of Women's Institute on 1 January 2024.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued in October 2019)" and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational operation. The trustees therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is included in the statement of financial activities (SoFA) when:

the charity becomes entitled to the income

Grants and donations

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the income.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out expenditure.

Raising funds

Raising funds comprises those costs associated with attracting income.

Charitable expenditure

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Support costs

Support costs include central function and have been allocated to activity cost categories on a basis consistent with the use of resources as follows:-

Premises costs allocated by: floor area Salaries costs allocated by: staff time Other costs allocated by: usage

Grants paid

In accordance with the objects of the charity, grants are paid in the form of bursaries to various individuals in order to further the purpose of the Women’s Institute movement and to advance the education of countrywomen, and are detailed within charitable expenditure.

1.6 Tangible fixed assets

These are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or, if gifted, at the value to the charity on receipt, less depreciation.

Depreciation is provided at rates to write off the costs less estimated residual value of each asset over its expected useful life as follows:

Leasehold improvements Straight line basis over length of lease Office fixtures and fittings 10.00% Straight line basis Computer equipment 33.33% Straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Investments are stated at market value at the balance sheet date.

1.8 Stocks

These are valued at the lower of cost or estimated net realisable value.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held with banks.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price. Financial assets classified as receivable within one year are not amortised.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

1.10 Leases

Payments arising in respect of obligations under operating leases are accounted for as they become due.

2 Donations and legacies

Unrestricted
Restricted
funds
funds
general
2025
2025
£
£
Donations
26
420
Grants
-
4,630
Membership fees
28,135
893
Other
769
-
28,930
5,943		 Total
Unrestricted
Restricted
funds
funds
general
2025
2024
2024
£
£
£
446
100
190
4,630
-
-
29,028
26,746
1,432
769
805
-
34,873
27,651
1,622		 Total
2024
£
290
-
28,178
805
29,273

3 Charitable activities

Charitable Charitable
Income Income
2025 2024
£ £
Activities 12,527 14,005
Public affairs - 240
Federation 10,171 10,862
General 2,103 4,972
24,801 30,079

4 Other trading activities

Unrestricted Unrestricted
funds funds
general general
2025 2024
£ £
Non-charitable trading activities 380 80
Fundraising events and activities 55,601 43,262
Other trading activities 55,981 43,342

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

5
6		 Investments
Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
NS&I income bond
470
564
Interest receivable
5,585
6,247
6,055
6,811
Raising funds
Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
Fundraising and publicity
Fundraising events and activities
12,130
4,060
Great Yorkshire Show
37,607
28,114
Other
2,323
2,454
Fundraising and publicity
52,060
34,628
Trading costs
Support and governance costs
25,974
26,282
78,034
60,910		 Investments
Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
NS&I income bond
470
564
Interest receivable
5,585
6,247
6,055
6,811
Raising funds
Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
Fundraising and publicity
Fundraising events and activities
12,130
4,060
Great Yorkshire Show
37,607
28,114
Other
2,323
2,454
Fundraising and publicity
52,060
34,628
Trading costs
Support and governance costs
25,974
26,282
78,034
60,910
34,628
26,282
60,910

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

7 Charitable activities

Charitable Charitable
Expenditure Expenditure
2025 2024
£ £
Membership and support 458 859
Activities 9,341 8,387
Public affairs - 202
Federation 6,074 6,597
General 4,120 7,803
Bursaries paid 425 248
20,418 24,096
Share of support costs (see note 8) 16,357 16,085
Share of governance costs (see note 8) 2,498 3,153
39,273 43,334
Analysis by fund
Unrestricted funds - general 34,921 38,522
Unrestricted funds - designated 1,415 1,864
Restricted funds 2,937 2,948
39,273 43,334

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

8 Support costs

2025
Support costs
Governance
costs
£
£
Depreciation
969
-
Premises
12,027
-
Salaries
18,076
-
Office costs
7,748
-
Bank charges
1,012
-
Independent examiners fee
-
2,970
Legal and professional
-
155
Executive travel and
expenses
-
1,215
Committee travel and
expenses
-
10
Membership Committee travel
and expenses
-
531
Activities Committee travel
and expenses
-
116
39,832
4,997
Analysed between
Trading
23,475
2,499
Charitable activities
16,357
2,498
39,832
4,997		 2024
2025
Support costs
Governance
costs
£
£
£
969
1,147
-
12,027
12,386
-
18,076
16,630
-
7,748
8,102
-
1,012
949
-
2,970
-
2,514
155
-
1,640
1,215
-
1,632
10
-
9
531
-
384
116
-
127
44,829
39,214
6,306
25,974
23,129
3,153
18,855
16,085
3,153
44,829
39,214
6,306		 2024
£
1,147
12,386
16,630
8,102
949
2,514
1,640
1,632
9
384
127
45,520
26,282
19,238
45,520

Charitable activities support costs are split as follows:

Charitable activities support
costs are split as follows:
Membership and support
Activities
Public affairs
General
Federation
Grants and bursaries		 2025
£
13
10,339
-
1,780
6,723
-
18,855		 2024
£
686
6,696
161
6,230
5,267
198
19,238

9 Trustees

9 trustees were reimbursed for travel and expenses totalling £1,911 (2024: 8 trustees £2,151).

No remuneration directly or indirectly has been paid or is payable, for the year to any trustee or to any person or persons known to be connected with any of them (2024: £nil).

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total 1 1
Employment costs 2025 2024
£ £
Wages and salaries 17,550 16,146
Pension costs 526 484
18,076 16,630

There were no employees whose annual remuneration was £60,000 or more in the current or prior year.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Tangible fixed assets

Leasehold
improvements
Office fixtures
and fittings
Computer
equipment
£
£
£
Cost
At 1 January 2025
3,370
8,858
5,184
Additions
-
249
-
At 31 December 2025
3,370
9,107
5,184
Depreciation
At 1 January 2025
2,628
7,337
4,892
Depreciation charged in the year
357
406
206
At 31 December 2025
2,985
7,743
5,098
Carrying amount
At 31 December 2025
385
1,364
86
At 31 December 2024
742
1,521
292		 Total
£
17,412
249
17,661
14,857
969
15,826
1,835
2,555

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

13 Fixed asset investments
National Savings
Income Bond
£
Cost
At 1 January 2025 & 31 December 2025 15,000
Carrying amount
At 31 December 2025 15,000
At 31 December 2024 15,000
14 Stocks
2025 2024
£ £
WI stationery 18 18
15 Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors 753 33
Prepayments and accrued income 12,372 15,894
13,125 15,927
16 Creditors: amounts falling due within one year
2025 2024
Notes £ £
Trade creditors 6,149 5,560
Other creditors 426 367
Accruals 5,500 5,651
Deferred income 17 9,422 8,768
21,497 20,346
17 Deferred income
2025 2024
£ £
At 1 January 2025 8,768 8,754
Additions during the year 43,713 33,439
Amounts released to income (42,748) (34,390)
As at 31 December 2025
9,422 8,768

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

17 Deferred income

(Continued)

Deferred income relates to 3 months of subscription income, 200 club subscriptions, events and insurance income from WIs.

18 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Income Expenditure Transfers Balance at
1 January 2025 31 December
2025
£ £ £ £ £
Held fund 2,697 893 - (538) 3,052
Memorial Book fund 1,196 270 (425) - 1,041
Restart Grant fund 1,943 - (2,362) 419 -
New WI fund 339 150 (150) - 339
Denman Grant 2026 - 4,630 - - 4,630
6,175 5,943 (2,937) (119) 9,062
Movement in funds
Balance at Income Expenditure Transfers Balance at
1 January 2024 31 December
2024
£ £ £ £ £
Held fund 4,779 1,432 - (3,514) 2,697
Memorial Book fund 1,254 190 (248) - 1,196
Restart Grant fund 4,643 - (2,700) - 1,943
New WI fund 339 - - - 339
11,015 1,622 (2,948) (3,514) 6,175

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

18 Restricted funds

(Continued)

Held Fund

The Held Fund arises due to the transfer of the remaining balances on hand when individual WI branches are closed. The funds are held for a period of three years during which time if the WI branch is re-opened the funds are returned. If this is not the case, on expiration of the three year period the funds are transferred to the designated Released suspended WI fund.

Memorial Book Fund

These funds are received by the Federation from WI’s or individuals in memory of WI members. The fund is used to finance courses within the Federation when funds are considered to be adequate.

Restart Grant

This fund has been provided by Harrogate Council to help the WI continue as a socially beneficial organisation, despite the impact of COVID.

New WI Fund

This fund relates to money received and match funded for the creation of new WI branches.

Denman Grant 2026

This fund relates to a grant received from NFWI to support a Denman residential weekend in July 2026.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

19 Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities made up as follows:

Movement in funds Movement in funds
Balance at Income Expenditure Transfers Balance at
1 January 2025 31 December
2025
£ £ £ £ £
Fixed asset fund 2,556 - (969) 249 1,836
Released suspended WI fund 3,449 - (446) 538 3,541
Denman Training fund 1,963 - - - 1,963
Sporting Bursary fund 237 - - - 237
8,205 - (1,415) 787 7,577
Movement in funds
Balance at Income Expenditure Transfers Balance at
1 January 2024 31 December
2024
£ £ £ £ £
Fixed asset fund 3,703 - (1,147) - 2,556
Released suspended WI fund 652 - (717) 3,514 3,449
Denman Training fund 1,963 - - - 1,963
Sporting Bursary fund 237 - - - 237
6,555 - (1,864) 3,514 8,205

Fixed asset fund

This fund relates to the fixed assets of the charity. Transfers into this fund relate to additions during the year.

Released suspended WI fund

This fund receives the released funds once a suspended WI has passed 3 years. The money is then used for training of officers at the Federation and WI's.

Denman Training fund

This was set up in December 2023 as a result of the sale of the Denman College Property by NFWI and the funds of that sale used by NFWI to create the National Denman Training Trust.

The previously held funds in the name of Denman held by NYWFWI have been consolidated into this fund. The monies in this fund are to be distributed to be used to support education and training of individual WI members for courses provided by the National Denman Training Trust or as approved by the NYWFWI Board of Trustees.

Sporting Bursary fund

This was set up in December 2023 to allow the previous donated Walking Netball Funds to be used to support any sporting activity sponsored or approved by the NYWFWI Board Trustees.

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

20 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
2025
2025
2025
£
£
£
Fund balances at 31 December 2025 are represented by:
Tangible assets
-
1,835
-
Investments
15,000
-
-
Current assets/(liabilities)
140,872
5,742
9,062
155,872
7,577
9,062
Unrestricted
funds
Designated
funds
Restricted
funds
2024
2024
2024
£
£
£
Fund balances at 31 December 2024 are represented by:
Tangible assets
-
2,555
-
Investments
15,000
-
-
Current assets/(liabilities)
138,728
5,650
6,175
153,728
8,205
6,175		 Total
2025
£
1,835
15,000
155,676
172,511
Total
2024
£
2,555
15,000
150,553
168,108

21 Funds received as agent

The charity is connected to its governing body, The National Federation of Women’s Institutes, whose offices are situated at 104 New Kings Road, London SW6 4LY. The National Federation is responsible for creating the national policies of the Women’s Institute which it implements through its 69 county federations.

There are a number of sources of money that are collected on behalf of the National Federation of Women’s Institute as follows:

North Yorkshire West Federation of Women’s Institute oversee all the local Women’s Institutes and collect subscriptions in from them, the national element is forwarded on to the National Federation.

Each individual Women’s Institute pays a contribution towards the National Federation Annual Meeting which are collected by North Yorkshire West Federation of Women’s Institute as pooling of fares.

North Yorkshire West Federation of Women’s Institute sells raffle tickets on behalf of the National Federation.

The amounts collected and passed on during the year were as follows:

The amounts collected and passed on during the year were as follows:
2025 2024
£ £
Subscriptions (2025: collected £32,661 and passed on £32,664) 32,664 31,991
National raffle 659 640
The balance of monies held at 31 December 2025 on the National Federation of Women’s
Institute’s behalf were as follows:
2025 2024
£ £
Subscriptions 69 72
Pooling of fares 4,373 4,393

NORTH YORKSHIRE WEST FEDERATION OF WOMEN'S INSTITUTE CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

22 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
6,450
525
6,975		 2024
£
6,450
6,825
13,275

23 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).