Charlty number: 211840
SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND
BENEVOLENT FUND
UNAUDITED
TRUSTEES, REPORT AND FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
CONTENTS
Page
Rèferènce and administratlve detalls of the Charlty, Its Trustèès and advlsers
Truste8s' raport
Independènt examiner's report
Statement of flnanclal activities
Balance sheet
Note8 to tho financlal statements
8-13

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
REFERENCE ANDADMINISTRATIVE DETAILS OFTHE CHARITY, ITS TRUSTEESANDADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Ann Dawson (Chairl
Myra Penn
Vanessa Billing
Rita Beaumont
Clare Comerford
Catherlne Beal
Sandra Morfs
Nomia Reynolds
Rita Leaman
Yvonne Freeman
Julie Williams
Gwynnèlh Hilary O'Rourke
Jane Dav￿$
Carol Ann Bailey
Jillian Palchett
Dorcas Akeju
Kay Wilkie (resigned 16 Wember 20241
Ruth Hilary Clavering (resigned 16 November 20241
Janel Sioph6r-Clark Iresigrned 18 November 2024}
Charlty reglstered
number
211840
Prlnclpal offlce
2nd Floor Beckwilh House
1 Welllnglon Road North
StoGkport
Cheshire
SK4 1AF
Indgpgndent Examlner Vivien Cross BA (Honsl FCA
Vivien Cross Accountancy Services Limited
Brackon Clough
Slarl Lane
Whaley Bridge
Derbyshire
SK23 7BR
Page 1

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report logelher with the financial slalemenls of the Charity for Ihe year 1 April
2024 10 31 March 2025.
Structure Governance and Managemant
The Benevolent Fund of Soroplimlsl International of Great Britain and Ireland ISIGBI) is an unincorporated
associallon and was registered as a charlty. no. 211840 on 28 Mar¢h 1963. The governing document of the Fund
was amended on 11 May 2020.
The Trustees, one from each region, are elected by the Reglonal Counclls wllhin the United Kingdom, including
the Channel Islands and the Isle of Man, and by the National Assoclalion of the Republic of Ireland. In addition,
there is one Trustee from the Federalion Management Board of SIGBI Ltd. The Chairman, Secretary and
Treasurer are elected by the Trustees from among their nLtmber.
ObJeGtlv05 and actlvltles
. AGtlvltlos undortakgn to achleve oblectlv0S
The object of the charlty Is the relief of wom8n in need who have been. for al least three consecutive years,
member5 of a Soropliwisl Club within the United Kingdom lincluding the Channel Islands and the Isle of Manl
and the Republ￿ of Ireland and whose membership conlinLses, or if Ihoy have left their club and have not been a
mtrmber of a Soropllmlsl club for S years, or al the discrelion of the Trustees.
To meet Ils objectives Soroplimisls arg invited lo apply for assistance. To apply they can approach their Region
Iruslee or they can apply diroct lo the Seorolary or Chairman. In reviewlng each appllcallon for 8SSiStance, the
TrLJslees observe the slrlclesl confidence. Support for applicants may be a quarterly grant lo help the beneficlary
wllh day lo day living costs or a one off grant lo meet a particular need or emergency. In the recent past one off
grants have b8en given towards costs of specific, nec6sscJry building work and lo a member who was
experioncing sliort term flnanclal dlfficullies du8 to being temporarily unable lo work. Applications are received
throughout the year with the Chairman, Treasurer, Federatlon Trustee and Secretary making a re￿mMendatIOn
with supporting information lo the Trustees.
b. Publlc bènafit
The trustees conflrm that they have complied with the requirements of section 17 of the Charities Act 2011 10
have due regard to the public benefit guldance published by the Charity Commission for England and Wale8.
c. Plans for future perlods
The investment company Paradlgm Norlon Flnanclal Planning Ltd is lo be retained to continue lo maximise the
investment return obtained by the Fund. The Trustees are grateful lo those members who have included tho
B8novolonl Fund in Ihelr wills by leavlng a legacy.
The Trustees would also lik8 lo express their thanks to the clubs and regions and Individual members who support
the work of the Benevolent Fund by sending in donations, which are gift aiéed where approprlale.
AGhievement¥ and performanGg
?. Review of a¢tivitie¥
During the year the charity madè grants lotalling £28,81012024'. £35,714). 11 present or past Soroptimists have
been in receipt of assistance. being either quarterly support or one off payments.
The Trustees will continue to promote the Fund so that more women Gan benefit.
Page 2

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
TRUSTEES. REPORT {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2025
FinanGial revlew
. Going concern
The Truste85 are grateful for the ongoing support of the Members of SIGBI Limited, wilhoul which the Charity
would b8 unable to provide grants lo the members who arg in need of assislanGe. The grants are wholly funded
by investment income, plus levies, donations and bequests from curr8nl and former Members of SIGBI Limited
and collected by SIGBI Limited on behall of the Charity. As advisgd £5,000 was withdrawn from investments
during the year in order lo enable the payment of beneficlaries.
A summary of the results for the year is giv8n in the Slaternenl of Financial Acllviligs on page 6 During the year
the total incoming resources were £31,844 (2024.. £34,695). Total outgoing resour¢os were £34,883 {2024-
£43,606), and the nel movement In funds was £10,418 deficil12024'. £20,352 surplusl.
No Trustee received any remuneration or benefits of any klnd from the Charlly In th& current or previous year.
The market value of investments as al the 31 March 2025 was £411,966 {2024: £424.1451. The value of the
total nel assets as al 31 MarGh 2025 was £426.473 {2Q24.. £436.8911.
b. Rèsorv•$ pollcy
The Trustees have examined the requlrem6nl lo malnlaln fret reserves and Qonduded that a reserve of
£20,000 should be maintained. The charlly could then be able lo resF)ond irnm8dialely lo requests for help. All
of the Charity's funds are unreslrlGled.
Golng concern
After maklng appropriate enouiries, the Trustees have a reasonable expeclalion that the Charlly has adoquale
resources lo continue in operational existe￿ce for tho foreseeable future. For this reason. they continue lo adopt
the going concern basis in preparing the financial slalements. Further detail$ regarding the adoption of the golng
oncern basls can be found in the accounllng poliGies.
Structure, governancè and management
Constltutlon
SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND 8ENEVQLENT FUND is a registered
charity, number 211840, and is constiluled under a Trust (Jeed.
b. Methods of appolntm•nt or è19Ctlon of Trustees
The management of the Charlty is the responsibility of Ihe Trustees who df8 elected and Co-opted under the
terms of the Trust deed.
Page 3

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
TRUSTEES. REPORT (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
Statement of Trustees. resp0ns1blll￿es
The Trustees are responsible for preparing the Truslees, report and the financlal slalements In accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Praclicel.
The law applicable to charities in England & Wales requires the Trustees lo prepare financial slalemonls for
each financial year which give a true and fair view of the slate of affairs of the Charity and of ils incoming resources
and application of resources, includin9 Ils income and expendilLJre. for that period. In preparlng these financial
slatemenls, the Trustees are requlred to..
select suitable accounllng pollcies and then apply them consislenlly.,
observe the methods and principles of the Charities SORP (FRS 1021.,
make judgments and aGcounling estimates that are reasonable and prudent.,
state whelhor applicable UK Accounting Standards IFRS 102} have been followed, subject to any
material departur8s disclosed and explained in the financial slatèm8ntS',
prepare the financial slalemenls on the going concern basis unless il Is Inappropriate to presume that the
Charity wlll continue business,
The Truste05 are responslble for keeplng adequate accounting records that are sufflclenl to show and explaln the
Gharily's transactions and disclose with reasonable accuracy al any lime the financial poslllon of the Charlly and
enable them lo ensuie that the flnanclal stslemenls comply wllh the Charities Act 2011, the Charity IAccounls and
Reports) Regulallons 2008 and the provisions of the Trust dèed. They are also responsible for safegLtardlng the
assets of the Charity and henco for taking reasonable steps for the prevention and detection of fraud and other
Irregularities,
Approv
by order of the members of the board of Tru$le6$ and signed on their behalf by..
Vanessa Bllllng
Treasurer
Paae 4

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examlner's Reporttothè Trustèés of SOROPTIMIST INTERNATIONAL OF GREAT
BRITAIN AND IRELAND BENEVOLENT FUND I'th8 Charlty'}
I report lo the charity Trustees on my examination of the accounts of the Charlty for the year ended 31 March
2025.
Responsibilities and Basls of Report
As the Trustees of the Ch8rity you are responsible for the preparation of the accounts In accordance with the
requirements of Ihe Charities Act 2011 I'lhe 2011 Act'}.
I report in respect of my examination of the Charity's acco¢Jnls carried out under sectlon 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commlsslon under
section 14515llbl of the 2011 Act.
Indop•ndent Examlner'8 Statement
I have completed my 8xaminallon. l GonfSrm that no mallers have come lo my attention In connecllon wllh the
examlnallon givlng me cau$e lo believo that In any malerlal respect..
accounting records were not kopl in respect of th8 Charlty as required by s8clion 130 of the 2011 Act.. or
the ?ccounls do not accord wlth those rocords,. or
Ihg accounts do not comply wllh the applicable roquirements concerning the form and conlenl of accounts
sel out in the Charllies (Accounts and Reporlsl Regulation5 2008 other than any requirement that tho
accounts give a'lrue and fairf view which Is not a maller considered as parl of an independgnl examlnallon.
I have no concerns and have come aGross no other mallers In connection with the examination lo whlch allenllon
should be drawn in this report in order lo enabl? a proper understanding of the accour71s lo be reached.
Thls report is made solely lo the Charity's Tru51ges, as a body, in accordance with Parl 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might slal8 lo the Charity's
Trustees those mallers l am required lo $1219 lo them in an Independent examiner's report and for no other
purpose. To the fullest exlenl permilled by law, I do not accept or assume responsibility lo anyone other than the
Charity and the Charity's Trustees as a body, for my work or for thi5 report.
Signed..
Dated.. 2(&-1.
Vivien Gross BA IHonsl FCA
Vivièn Cross AGcountancy Servlces Llmlted
Br8cken Cloijgh
S12rl Lan8
Whaley Bridge
Derbyshire
SK23 7BR
Page 5

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and legacies
Investments
Total income
18,021
13,623
18.021
13,623
21,065
13,630
Expendltura on:
Support and governancé costs
Charitable actlvltles
6,073
28,810
6,073
28,810
T,892
35,714
Total exp•ndlture
34.883
34.883
Net movom6nt In funds befora othèr
recognlsed galnslllossos)
{3,2391
13,2391
(8,911)
Other recognlsed galnsl{Iosse81
{7,179) 17,1791
29,263
Net movement In funds
10,418
20,352
Rocon¢lllatlon of funds
Total funds brought forwerd
Net movement in funds
436,891
436,891
{10,418) 110,4181
416,539
20,352
Total funds carrlod foThvard
426,473 426,473
436,891
The Slalemenl of Financial Activities includes all gaills and losses r8cognised in the year.
rhe notes on pages 8 10 14 form part of these financial stalemenls.
Page 6

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Noto
Fixed assets
Investments
411,966
424.145
411,966
424, 145
Current assets
Debtors
Cash at bank and in hand
10
2,429
13,953
2,446
12,210
16,382
14,656
Creditors.. amounts falling due within one
year
11
11,8751
(1,910)
N•t current a888ts
14,507
12,746
Total a888t81o55 ¢urrent Ilabllltle8
426,473
436,891
Total nèt as88t*
426.473
436,891
Charlty fund8
Re8lri¢led funds
Unre$tri¢led funds
12
12
426,473
438,891
The financi81 slalomonls were approved and aulhorlsed for Issue by the Trustees and signed on Ihelr behalf by..
Ann Dawson
Chair ol Trustees
Dale
Vanessa Bllllng
Treasurer
Dale.
2L)I
25
The notes on pages 8 to 14 form part of these financial slalemenls.
P20È 7

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General Information
The char¢ly is a public bgnefil enlily and a registered charity in England and Wales and is unincorporated.
The address of the principal office is 2nd Floor Beckwilh House, 1 Wellington Road North, StockF)orl,
Cheshlre, SK4 1AF.
Accounting policies
2.1 Basls of prèparatlon of financial statements
The flnanclal statements have been prepared in accordance with the Charities SORP IFRS 1021
Acr,ounllng and Reporting by Charities.. S131emenl of Recommended Practice applicable to charities
preparing Ihelr accotJnt8 In aeeordance with tho Financial Reporting Standard applicable in the UK
and RepublSc of Ireland IFRS 1021 l&ffeclivo 1 JanL¢ary 20191, the Financial Reporting Standard
applicable in the UK and RepLJbllc of Irelarid IFRS 102} and the Charities Act 2011.
SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
meets the defirslllor) of a public benefll enlily under FRS 102. Assels and liabilili¢s are initially
fecognised al hlslorlcal cost or IransaclSon valu¢ unless olherwlse Staled in the relevant a¢Gounllng
policy.
2.2 Golng COn￿rn
The finan¢ial slatemonls have been preparod on a going concern basls whlch assumes an abllbly to
¢olltinue operating for the foreseeable future. The Trustees are confident that the charity wlll conlinue
as a going concern should incom8 bo adversely affe¢led by other unforeseeable circumstances,
2.3 Income
All income is recognised onco the Charlly has enllllemenl lo the incorng, il is probable that the income
will be rec8lved and th8 amount of in¢ome receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing enlillemenl, the probabllily of
rec61pI and the abillty lo estimate with sufficient accuracy the amount receivable. Evldence of
enlillemgnl to a legacy exists when the Charity h85 sufficient evidence that a gift has been left lo them
Ilhrough knowledge of the existence of a valid will and the death of the benefactorl and the executor
Is satisfied that the properly in question will not be required to satisfy clairns in the eslale. Receipt of
a legacy musl be recognisgd when il is probable that il will be rocoived and the fair value of the amount
recelvable, which will generally bg the gxpecled cash amount lo be distribuled to the Charity, can be
reliably measured.
Income lax recoverable ir¢ rolation to investment income is recognised al the time the investment
income Is recelvable.
Page 8

SOROPMMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
NOTESTOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles {contlnued)
2.4 Exp&ndlture
Expenditure is recognised once there is a legal or conslruclive obligation to transfer economic benefil
lo a third party, il is probable that a transfer of economic beneflls wlll be requlred in settlement and
the amount of the obligation can be measured reliably. ExpendilLtro is classified by activity. The costs
of each aclivity are made up of the total of direct costs and shared costs, including support cost8
involved iri undertaking each aclivily. Direct costs allribulable lo a single activity are allocated directly
lo that activity.
Expendilure on raising funds Includes all expenditure incurred by the Charity lo raise funds for ils
charitablo purposes and includes Gosts of all fundraising activities events and non-charilable trading.
Expenditure on charllable activlties 15 incurred on dlreclly undertaking the activities which furlher the
Charity's oblgclives, as well a3 any associated support costs.
All expenditure 18 inolu$ive of irrecoverable VAT.
2.5 Inv88tmènt#
Flxed asset Investments are a form of financial instrument and are Inillally recognlsed al Ihglr
IransaclSon cost and subsequently measured al fair value al the Balance Sheet dale, unless the value
cannot be measuied reliably In whlch case il 1$ measured al Cost les3 Impairmgnl. Invgslmenl gains
and losses, whether realised or unrealisad, are combin8d and prgsenled as 'Galn51lLossosl on
Inveslmenls, in the Sl31omenl of financial aclivilies.
2.6 Debtors
Trade and other debtors are recognised al the selllemenl amount after any trade dlscoL¢nl offered.
Piepaymenls are valued at the amount prepald nel of any trade dlscounls due.
2.7 Ca8h at bank and In hand
Cash al bank and in hand includes cash and shorl-lerm highly liquid Investments wllh a short malurily
of three months or less from the dale of acquisition or opening of the deposll or similar account.
2.8 Liabilities and prov131on5
Liabilities are recognised when there is an obligation al the Balance sheet dale as a result of a past
event. il is probable that a transfer of economic benefit will be required in selllement, and the amount
of the settlement can be eslimaled reliably.
Llabililie8 are recognised al the amount that the Charity anlicipales it will pay lo sellle the debt or the
amount it h88 received as advanced payments for the goods or services it must provide.
Provisions are measured al the best estimate of the amounts required lo sellle the obligalion. Where
the gffect of the time value of money is material, the provision is based on the present value of those
amounts, discounted al the pre-tax discount rate that reflects the risks specifi¢ lo the liability. The
nwinding of the discount is recognised the Statement of financial a¢livilies as a fsnance cost.
Page 9

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
NOTES TOTHE FINANCIALSTATEMENTS FOR
THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles Icontlnuedl
2.9 Flnanclal Instruments
The Charity only has finarkcial assols and financial liabilitles of a klnd that qualify as basle finan¢pl
instruments. Basic financial Instruments are initl8lly recognised al Iransaelion value and subsequently
measured al their selllemenl value with the exception of bank loans whlch are subsequently measured
al amortised oosl using the effective Interest method.
2.10 Fund aGGountSng
General funds are unreslricled funds whlch are avallable for use al the discretion of the Trustees In
furtherance of the general objectives of the Charity and which have nol been designated for olh8r
purposes.
Inve81menl income, gains and103s83 are allocated lo the appropriate fund.
Incoma from donatlons and199o¢les
UnroStrSGted
funds
2025
Total
fund¥
2025
Total
funds
2024
Levie5
LegaC￿S
Glfl Aid
Other éonalions
8,434
5,000
1,375
3,212
8,434
5,000
1,375
3,212
9,094
t,959
2,540
7,472
21,065
18,021
18,021
Invo$tmont Incomo
Unrostrlcted
funds
2025
Total
funds
2025
Total
funds
2024
Investrnenl income
13,623
13.623
73,630
Page10

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Expenditurè on raising fund$
Unre8trlcted
fund8
2025
Total
fund8
2025
Total
funds
2024
Investment expeH3e8
Travel
Admini51ralion expenses
Accountancy fee
Bank charges
Insurance
3,138
1,125
3,138
1.125
4,544
1,397
626
320
330
330
71
934
934
934
6,073
6,073
7,892
Analysls of expondlturg on charltable actlvltl88
Summary byfund typo
Unrestrlcted
funds
2025
Total
funds
2025
Total
funds
2024
Benevolent grants
28,810
28,810
35. T14
Independent examlner's remuneratlon
The Sndependenl examlner's remunerallon amounts lo an Independent examlner fee of £33012024.. £3201
Trustee$ remuneration and expens95
During the year. rio trustees received any remuneration or other benefits12024'. £nill.
During the year ended 31 Mar¢h 2024, trustee exponses of £1,125 have been inGurred12024.. £1,397).
Page 11

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Fixed asset Invostments
Llstèd
Inv8Stmant8
Cost or valuation
Al 1 April 2024
Revaluations
424,145
{7,1791
Dispogals
{5,0001
Al 31 March 2025
411.966
Ai 31 MarGh 2024
424, 745
10.
Debtors
2025
2024
Due wlthln one year
Other debtors
2,429
2,446
11.
Crodltors: Amounts falllng due wlthln on0 yoar
2025
2024
Accruals and deferred income
1,875
1,910
12. Statement of funds
Statement of funds - current yoar
Balance at
31 March
2025
Balance at 1
Aprll 2024
Gain¥1
{Losso¥l
Income
Expendlturè
General funds
436.891
31.644
(34,8831
17.179)
426,473
Summary offunds- prlor
year
Balonce el
31 March
Balance st I
April 2023
Gain
(Losses)
Income
Exp8ndilurg
2024
General funds
416.539
34,695
(43,606)
29,263
436,891
Page12

SOROPTIMIST INTERNATIONAL OF GREAT BRITAIN AND IRELAND BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. Analysls of net assets betweèn funds
Analysls of net assets b8tween funds- current year
Unrestricted
fund5
2025
Total
funds
2025
Fixed 88sel inve51menls
Current assets
411,966
411,966
16,382
1.875
426,473
16,382
1.875
426,473
Creditors due wllhin one year
Total
Unrgstrlcled
funds
2024
Total
funds
2024
Fixed assel investments
Current assets
424,145
424,145
14,656
14,656
.£1910) ￿1910
436,891
436,891
Creditors du8 wilhln ono year
Total
14. Related party transactlon8
The Gharily has a very close relationship wlth Soropllmlsl Intornalional Great Brilaln and Ireland {SIGBII
Llmiled whi¢h nominates all of the trustees and management committee.
Soroplimisl International Great Britain and Ireland ISIGBII Llmlled collecl$18vies, payable by the mombers,
on behalf of the charity. During the year the amounts collected and reeeived from Soroplimisl International
Great Britain and Ireland ISIGBII Limited lotalled £8,434 12024.. £9,094). The balance recolvablo al the
balance sheet dale was £1,18312024'.£1,1131.
No Iruslees received any remuneration or other ber)ofils directly or Indirectly from the charity. Payments
were made lo Iruslee5 tolalling £1,125 for travel expenses12024.' £.1,397 travel expenses).
Page13