2023-09-30-accounts

Trustees. Annual Report for the period Period start date OpJob¥ <0 Perlod end date .30 S8Ptember 2U23 From Section A Reference and administration details Charlty namo Cumbria-westmorland Federatlon of Wls Ixhgr nam08 charlty Is kn(Ywn by R•gistored ch•rity numb•r (If any) 240758 Charltys prfnclpal address wioffi Masonic Hall. Station Road Kendal. Cumbrra Postcod• LA9 6BT Narn￿ of th• charlty tru8to•8 who manag• th charlty Dot•• If not forwhol• Tru8t•• nam• Offlc• {If •nyl Name of p•r¥on lor body) •ntttl•d to a olnt trult Ifan Karen Hanks Chalmian Lillian Berry Doris Aldworth Vice Chaiman until November 2022 Sarah Middleton Chrfstin8 Kings18y-Chase Ra¢hel Edmondson Treasurer Beryl Tulley Lesley Singleton Linda Stretton Margaret Cumming Ruth Rigg 10 11 from April 2023 12 13 14 15 16 17 18 19 20 TAR Morch 2012

Nam•s of the truste•s for th• charity, rf any• (for example. any custodian truste95) Nam• Datss acted rf not for whole ear Namos and addrnMo• of advlsors (Optlonal Infonnation) of adviser Nam• Addross Namo of chi•f •xoCUtlve or nam08 ol wnlor staff membor8 (Optlonal Infomwtlon) Celia Cleobury Federation Secretary Section B Structure, overnance and mana ement De•crlptlon of th• charltys tru•ts Constiiuthy) UniiK¥XpCTr￿ Wl Gwnty Fedefabons Our Goverring c<￿￿nI 15 ts Terns of Refere￿8 ard St8ndir@ Ordèrs for ts 8o¥d of TnK8t88s Isee bew Type of govemlng document How the charity is constrtuted leg. Irusi, a¥socidiion. ￿MP6111y￿ MEMCIMDUM AND ARTICLES OF ASS(XLATION UNINCORPORATED JUNE 2012 Trustee selectk>n methods leg. appointea by, elecle(l )yl NOMINATED AND ELECTED Addftlonal governan￿ ISAUM (Optii)nal InfOrn￿tIon) Recruitment and appolntmont of Tru•tee• Cm apwinknnL Trustee n￿rnter is given a pxk contsiiing thg Procedure at Pkelirqs, the Federthn Trustee's arnj the Temts of RefererTh and the You may ch008e to Include additional infomiation, where relevant. about: poliaes and prO(￿dUreS adopted for the induction and training of trustees: the charity's organisational structure and any wider network with which the charity works: relationship with any r8lat6d parties., trustees, consideration of major risks and the system and prO￿dureS to manage them, Rlsk Management The Tiustees I￿j regulw BcoTd Tneetrys separate Finartt & Office meetirKJs, wlrg current b￿S1￿$S risks aff9ctiTrJ the Fgjeration ￿e rA)nsthtwJ, Ma￿)r decIs￿nS are debthj and wo. The Tfustees arè aw￿ that they to mfog8te these risks aThJ a5 part of this proc8ss they al¥1 re¥￿ the ofcurrent intemal control5. Governlng DocuThknt Tern￿ of reference for the Board of Trusteej: l. Plthitets of the TtusÈes ￿ the F&kratK)n's ()Jatdians. Trusteeship cwrles lega resF4NbsI￿'￿keS a)d duti8S twillring UThIet5￿d￿9 8ThJ efbrt to txth the manwMt arKI aJm￿lstratTh ofthe F8Jer81ion. I Ordinary metrys of ofTnLqlee5 shal to IEbJ on a regularday in exh I￿Vrth at a regular hcwr as set out wi the anrwal tin*tsbk of the F￿eratIOn. knbe￿ meel regularfy to th8 ofts Fèd8ratton and act or .￿dI￿2 in an matters TAR March 2012

relating to it. They retain aThJ exeruse overall crtil of ts Man￿e[￿t, gNing clearguidelnes knithii ts suk￿nmI1Iee rrtmt¢r5 should work. 3. Try ha a duty to protKt Federation's proFerty aThJ are ￿0￿n￿ble for its sofvwKy arKI continuing eff￿]venesS, eX￿c1s￿ overdll contiol 0￿r its financial affairs. They reccrfjnise th￿r respxthflity to att￿t n￿)￿r$ aThJ to organi8e events ¥KI activ1￿$ lo thi5 ervj. Try wnise that hm a duty ofcare in resw of rrembws attending our events aThJ m￿1 take all steps to ithin Heath & Safety G￿le11r¢s. 4. Fn)m Jr#YU5t ts appointed rwnbers. the Board of TnISt￿ shall, at ts fir51 rrffttiNJ of new Wl Jpar, elect ts Chaimian. The follx4ing shall also te e18Ct8d. Fir* arwj Sth Vre£h¥irn￿n, Hol￿ary Fwjeration TreasUrer￿d Section C Ob'ectives and activities Edu¢allon tralnlno of women toth al our head office and out in the community. OrganisiNJ ￿ul885. Iwltural ￿0181￿re ev6n15, campawJnlng on environmental issu88. Summary oftho objects of tho charlty 80t out In Its governlng document TAR March 2012

Ow FederatKin has to play a ￿m]U8 rob in •JiKatiNJ wotrth aThJ enabling them to buikl new thls. tske wt in r￿J￿￿j lo campagn on ISS￿ thal maiter to them and communites. 0￿e aJain Federa￿n 8(￿rd of Tnstees and Subccfflffiitees ￿j￿iSed dasses, I￿>ts e￿ts br memtras to tske part in in I￿￿7￿j areas.. HOM￿ & Gardens, Leisure, fvknta5hip & TrainiNd, Muslc & Drwna. Put4K Affaw5 & the Envi￿)nment Slw & Exhth. Summary of th• maln actlvltles undgrtaken for th• publie ￿neffit in rélatlon to th•80 obj•¢ts (includo withln th18 S•Ctlon th• 8tatutory dKlaration that tni8to•3 hav• had r•gard to th• guidaneo 188Uod by the Charlty Commlsslon on publk bonefft) Addltlonal d•ta118 of obJ•ctfv•8 and a¢tivili•s (Optional infornmtion) You may choo8• to indude furthèr statèments. wh8r8 relevant, about., policy on gr8nknaking: policy programme r8lat8d Investment: ntribulN)n made by volunteers. TAR March 2012

Section D Achievements and performance See additional report Sumrnary of tho main achlgvements of tho charlty during the year TAR March 2012

Section E Financial review Reserves Poltcy The Tnjstses h&* Ihè of reser￿ I￿ld by th8 charity. The le￿W er• the naiurn ofts itKoTh aThJ e￿ndrtUre St￿amS arKi the naure ofthe reseThw held by ￿ charity. Brief statement of tho charity's policy on reserves Twstees awn to ensure that a reseThp of£46,IM rs Mlable kn nRet ￿ needs of charity wi fU￿re. Datalls of any fvnd8 mat•rlally In deficlt Further financlal r•vlvw dotalls (Optional inf0m￿lOn) Our principle source of funds is from an annual membership subscription; additional fundraising ts requlred through évènts held for th8 b8nefit of You may choo80 to in￿￿e additional information, where relevant about: the charity's principal sources of funds {includlng any fvndraising)-, how expenditure ha8 supported the key obj8CtIv8S of the charity; investment policy and objectives induding any ethical Investrnent policy adopted. Section F Other optional information Section G Declaration The trugtees doclare that they h•v• approved tho tru•tees' roport above. Slgned on behalf of the charity's trustees Slgnaturnl8) Full namo($) Po8ltlon (eg Secretary, Chalr. Karen H8nks Sarah Mhldleton Federation Chairman Hon. Federation Treasurer 11 June 2024 TAR M8rth 2012

CHARITY COMMISSION FOR ENGLAND AND WALES CUmbri&Wes1￿￿rland Federation of Women's Institute Charity No lif an eriod 240758 Annual accounts for the To sfsrt da 014kt-22 date Section A Statement of financial activities R￿0MMInded c•t•gorlM by activlty ilnT•8trl¢t•d Income Endtyatm•nt funds fund fund Prior >wr fund• Total fund• In¢omlng resourcu {Not• 3) F01 F02 F03 F04 F05 In¢orn• •nd •ndOvffl￿Thts from.. tk)n)rn¥ •TrJ1&3•ty•6 21.997 Ctyr tr•dlng 235 555 Total Ro8our¢M •X￿nd•d (Not• 61 Exp•ndltur• w.. Iwno fun Charfl•￿0 48.9g7 Sfjwr•￿ rnat￿ hrn rf•xp• •r sio 44,017 44.017 44,017 57.323 Totsl 812 Net Incom•l(oxp•ndlturo) b•for• Inv••lm•nt galn8111088•81 813 2.712 3,716 g•lnWlb)g••#lan Inv•rMrts 814 Not Incomrf{oxp•ndftur•) Extraordlnary Item8 Trnn•f•r• b•tw••n fund• Oth•r r•cognl8•d galn•l(1088•8): sfs S16 817 2.712 3,716 In• •nd ••t 818 owrin￿l￿)$$•8) $19 Net mov•m•nt In fvnds R8￿ncIlia￿On of funds.. bro￿h1 f*)Nwd 18,513 20.781 118,537 123,517 122 253 118537 Total lund$ carr1￿ fonvakrl

Section B Balance sheet Restr1￿0￿ unr••lrfr￿ lfftcoftie Endowm•nt Total th nds Tot•1 last Fixed assets Intsnglble ass•ts Tanglble as80ts Herllage a880ts Invostments F01 1.090 F02 F03 F04 1,090 F05 (Noto 15) {Not• 14) (Nol• 18) (Note 171 Total fix•d ass•ts Current assets Stocks (Noto 18) D•btorn (Not• 19) Inv•8tm•nts (Not• 17.4) Cash at bank and In hand (Nolo 24) Total curr•nt •ss•ts B10 2.800 1,628 12,617 2,063 1,628 12.617 11,194 112,747 Crodltors: amounts falllng du• wlthln one y•ar (Note 20) 8,282 8.282 7.532 Ikt current •8S•t81(Ilabllftl•s) 812 118,536 Tot•1 •M•ts 1•8S Curnt Il•bllld•s 813 118.537 Crodltor•: amount• falllng du• aftor one year (Not• 20) Provl8lon8 f¢x Ilabllltl•s B14 B15 Total n•t •ss•ts or Ilabllltl•s Funds of the Charlty Endowment funds {Not• 27) R08tr1ctod Income funds (Not• 2n Unrnslrf¢t•d funds R•valuallon re8•rv• B16 102.736 20,781 123.617 118,537 B17 811 20.781 20,781 102.736 18,513 100,024 819 102.736 Total funds B21 118,537 Slgnod by Dr￿ or trustees on bghdf of all the IruBtees Date of 8ppmYal ddlmml int Nam8 K Hanks 111C612024 S Middleton 1110612024 CC178 (Excel) 141CW2024

Section C Notes to Ihe accounts Note I Ba8ls of preparatlon Thls section should be compl•t•d by all ¢harftl•s. 1.1 Basls of accounting These accounts have been prepared urKler the hlstorlcal ￿$1 convention with items recognised at cost or transaction value unless otheNAs8 stated in the relevant rws) lo these a¢￿unts. The accounts have been prepared in acwrdance with: the Statement of RecommerKfed Pra￿￿. Ac￿untIng and Reporting by Charities preparlng therr accounts in accordance ￿th the Financial Reporting Standard appllcable in the UK and Republi¢ of IreL9nd (FRS 102) Issued on 16 July 2014 and with. • and with. the Flnancial Reporting Stsndard applicable in ts Unlled KlThJdom and Republlc of Ireland {FRS 102) and wlth Ihe Charities Act 2011. The chartty con8tltutes a public benoflt entsty a8 deflned by FRS 102." -Tlck as appropriat8 1.2 Golng concern If there are materlal uncortalntlos r91at8d to •v•nts or condltlons that c8$t slgnfftcant doubt on th• charlty s •blllty to contlnue as a golng concern. please pmvlda the followlng detalls or state -Not appllcable". If appmprlat•.' An explanallon as lo those factors that support the ¢onclush)n that the charity Is a going concem: Dlsclosure of any uncertalntles that mak8 the golng concern assumptlon doubfful; Where aC￿unts are not prepared on a going concern basis, please disdose thls fact together with the basis on vthich th8 trustees prepared the accounts and the reason why the charity is not regarded 8s 8 golng concem. 1.3 Change of accounting policy The accounts present a true and fair view arKI the a¢￿untIng pollcles adopted are those outllned In note { }. Yes" -r￿k as appropriato No" Please dlsclose." CC17a (Exc81) 26106r2024

(l) the nature of the change In 8ccountlng pollcy." (14 the rnasons why applylng the new accountlng polky providos more rnliable and more rnlevant Infomiatlon," (111) the amount of the adjustmont for each line affeGted In the Current perlod, oa¢h prlor pertod pres•nted and the aggrngat• amount ofthe adjustment relatlng to perlods ￿lOr• those prnsonted. 144 FRS 102 SORP. 1.4 Changes to aGcountlng estlmates No changes lo accounting estimates have o¢¢urred In the reportlng period (3.46 FRS 102 SORP). Yes" No. -Tick as appropriate Please dlsclose.. (l) the naturn of any changfj8," (11) the effect of the change on Income and expens• or assets and Ilabllltl•3 for the currnntperlod," and (111) whore practlcabla. th• effect ol the ch•nqe In one or morn future perlods. 1.5 Mat•rfal prlor yoar errors No materbal prlor year error hav8 b88n Kl8ntified In the rewrting petiod (3.47 FRS 102 SORP). Yes" -mck a8 appropriate Please disclose." (l) the nature of the prlorwlod enDr, CC17a (Exc81) 2610612024

(11) ft)r each pftlorporlodpresentod In the accounts. tlhTr amount of the conwtion for Mch account Ilno R•m affgcted.. and (111) the amount of the correctlon at th• b•glnnlnq of tho rll•st prlor perlod prns•nted In th• aceounts. CC178 IExtxI) 2610612024

Section C Notes to tlie accounts Nc4o 2 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE End Futhl b11￿¢4*1 r•thlwl CC17a IEKdl 2￿￿24

Section C Notes to thc accounts cont Not• 2 2.2 INCOME Yes No Nlo Iiod bythe fft8 102sofecf FPS 102. erfkn•rtlS.10)&12 FR8102 SIYIPk Yes th•rttyry twirrt T•x r•cknlm• a AnyGfiAJ ￿•y cn•drnAkn ¢e•8￿1b) t•¢•td 14 Yw Contrxtwl I￿M•¥￿ tr• SoFAvK• Y¢• Yes Yo8 Yes No Yes SCFA. ND Vdur4••r h•lp in trL•*••' repx es

Yes cl•lffls 81¢ metl&10 kn&12 FRS1V2 SCMIP)idw¢￿l￿ an d(¥J Yès No J•M• 2.3 EXPENDrruRE AND LIABILMES Yes No Ye$ ¢ondltl•n• Y•$ Nl No Nl• Yes No Nl• No Ya$ No Nl• Y•8 IMtrum•tht• 11.19. FRS102 SC¥qP. 2.4 ASSETS •• ty¢l*iy No Nl• Yes Ye5 Ye8 No es

Nlo POLICIES AOOPTED ADDlnOMAL TO OR FFERENT FRQII Those ABOVE

5oction C NOtPs lo the auCOUnt5 cont Not• 3 alpts of Inco GrftAh T 21 24 24J94 hwir•dlr Trt Incrn? RrtAI￿4 kn••kn fr< T4)W •••• T n oTrdpooo1ola •i••th•bJ Tqtol TOTAL ff1c￿E CC174 IE¥£¥i 10

Section C Notes to the accounts cont Nots4 Analysis of r￿aIpts of government grants Thi# y•ar L•st y•ar t)o%Grl Gov•rnm•Tht gr•nt 1 Government grant 2 Gov•rnm•nt gr•nt 3 Oih•r Total Pl•ase provld• d•tall$ of any unfuifilledMndltlons •nd oth•r ¢ontlngencl•s •ttaching to grants th•t h•v• b••n rn¢ognls•dln Incom PI••M gfv• d•tsll$ oloth•r forn7s of gavemm•ntassl$t•n¢e fmm whkh the charlty has élr•¢ty b•n•fit•d. CC17a IExcd} 11 26106r2024

CC174 IExcel} 12 2e406ll024

Section C Notes to the accounts contl Nots5 Donated good8. facilitles and s•rvlc Thi¥ y•ar Last y• S•condèd staff Use of PrO￿rtY Oth•r Pl•M• provid• d•talls of th• •¢¢ounting policy far th• r•cognlllon and valuatlon of donat•d 90od¥, fa¢llltlei and s•rvlc•s. Pl•a¥• provld• d•tall• of any unfulfill•d condrtlon• •nd oth•r contlng•ncl•g attaehlng to rn•Ouv￿j from donat•d good• and S•rvI￿ not r•cognl••d lft Incom•. Pl•••• glv• d•tslls of ¢thor form• of oth•r donat•d good¥ and 8•rvlc•s not v•coqnl••d Sn th• accounts. •g ¢ontributlon of unp•ld ¥olunt••rn. CC17a IEx¢dl 13 2610el2024

CC17a (Excdl 14 2WW2024

Not• 17 17 T*)tsl 44.011 ss CC17a(￿l 1$

Section C Notes to the accounts Icontl Nol• 7 Extraordlnary It•nK• Pl•o$• •xpliln the nalw• ol•a¢h •xtr•ordln•ry Il•m oGcunlng In th•p•klod. Th1• y••r L••t D••cri Extr•ordlnary Il•m 1 Extraordln•ry It•m 2 extraordlnary It•m 3 Extraordlnary It•m 4 Total oxtrordlnary It•ThA CC178 IExcd} 16 2Id06r2￿24

Section C Notes to the accounts Not• B Funds r•c•lv•d as ag•nt 8.1 Ple•s• com￿• th1¥ not• Ilth• ¢h•rftyhas agY••d to •dmlnlstor th• fimds ol•no(Iw •nty as Its aq•nt. Not•.. M• ¢h•rlty IJ acllng •8 an •g•n¢ It should notrecogms• th• Ineom• kn lh• Statern•nt of Fln•ncl•lActlvlll•s or th• BalJnc• ShwL Amou out B￿an¢ h•ld at rlod •nd DM¢rlptlanln•m• gf R•lt•d party (Y•8 orNo Th1¥ Thth Th1• L•it Totsl 8.2 Wh•r• a consortl• orslmll•r•ming•m•nl •xlsts 2 ormorn ¢h•rflI￿ ￿•rat• ts •¢hhv• •¢onoml•s In th• purch•s• of qoods or s•rvlces, pl••s• dls¢os• d•l•lls ol•nybl4n￿s oulswng b•twn nywrtlclp•tlnq memb•rn. Balanc• h•ld al p•rlod •nd Thls y•gr LaBt year Total CC178 IEx¢ell 17 26ffj6r2W24

Section C Notes lo the accounts Nots9 Support Costs Please complo¢• (hls n¢>ts Mth• ch•rty h•$ •n•lyxd Its uslng •cdvlty cateBorf•s •naT has ¥upport costs. BJ•l• af allocatlon oicr R•tslnq fvndb Athtyi Aell¥lty 2 Qr•nd tDtsI 8upport ¢wt exam m•thod} Actual Govgm8nc• Olher 35,481 35,481 Actu81 44,017 44.017 Please provlde d•t￿lS of the •¢¢ounllnq polky •dopt•d for th• apportlonmenl of Costs between tlvltles 8ndany•stlmatlon t•¢hnlqu•s used to c*lcul•t• th•lr •pportlonm•nL CC178 IEKrnll 18 26106r2024

Section C Notes lo the accounts Not• 10 Do14118 ol Cfrrt￿n It•ms of •xp•ndltur• 10.1 F•M for •xAmln4tlon of th• I¢￿Un￿ Pleas• pmvld• d•lalls olih• •mounl p•ld lor •ny st•eutory •xt•mal s¢nrtlnyof accounts and ¢>th•r$•NIc￿ provldod by yourlnd•p•nd•nt •X4mln•r. Ilnothknq p8ldplus• •nt•r V'ln th• •pproprtat• I￿(•$). Thts y••r L••t y•ar Ind•p•nd•nt •xamln•rf¥ f• 600 578 Asurnnc• S•rvIc￿ oth•r than AKIIt or Ind•p•nd•nl •x•mlnatlon Tax •dvl•ory f• Oth•r f••• {for •xampl•: financlal ad￿ con•ull•n¢y. •W>Unt￿¢Y MrvI￿1} yld to th• Ind•p•nd•nl •xamln•r 1597 2004 CC17a IExcel} 19

Section C Notes to the accounts (cont) Nots 11 Pald employees Please complete this noto rfthe charlty has any employee& 11.1 Staff Costs This year Last ygar Salaries and wagos Soclal security costs PensSon costs (defingd contrlbullon sch•mo) Othor employoe b8n•ffts 19.339 24.716 393 T¢)tal staff costs 19.732 25.184 Plèam provld• d•talls of oxpondhure on slaff worklng for the charfty whose contracts are wlth and are pald by a related party Pleas• gfve detalls of tha numb•r of wnploy8•5 who$9 total employ•• benefrts (excludlng employer p•nslon costs) fell wl¢hln each band of £10,000 from £60.000 upwanl& If thern arn no suGh transacllons, pl•as• onter tnie. In th• box pmvlded. No •mploy••s r•c•lv•d omploy￿ b•n•flts l•xcludlng •mplo>*r Pon81on costs) for th• r•portlng ￿rIOd of mor• than £60,000 Band £60,000 10 £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109.999 Numb•r ofem lo Pl•aso provldo tho tolal amount pald to key management personnel (Includ•s trustees and sonlor management) for their servlc•s to tho charlty 11.2 Averago head count In the ￿ar The parts of the charlty In whlch tho employees work Thls year Number Last year Number Governance Total CC178 (Excel) 26106r2024

11.3 Ex-gratla paym•nls to employoe¥ and oth•rs (oxcludlng trustws) Please compl•t• if •n ax*ratla payment Is mad•. Pleaso explaln tho natur• of tho payment Please state the legal authorlty or r•ason for maklng th• Pa￿n0nt Ploase stale the amount of the paym•nt (or value of any walvor of a right to an assel) 11.4 Redundancy paymonts Pleaso ¢ompl•te If any r•dund•ncy or l•rmln•tlon paymert is made In th• ￿rIorf. Tolal arnount of paymont The natur• of th• yym•nt (cash. a••et The extenl of r•dundaney fundlng at the balance sheet dat• Please slate the accountlng pollcy for any redundancy or termlnatlon payments CC17a {Excel} 21

Section C Notes to the accounts leontl Noto 12 Defin•d contrlbullon pen8kJn $¢home or defined benefft $¢herne account•d for a8 a deflned contrlbutlon schqme. Amounl olcontrlbutlon• r•cognls•d In th• SOFA 4• an •xp•ns• £393 Pl••M •xplaln th• buls for allo¢•¢lNJ tho Ilablllty and •xp•n•o ol dèfin•d contrfbLrtlon p•nslon g¢h•mo b•lw••n actlvltl•• and behvwn r•Str1¢t￿ and unrMlrf¢l•d lund•. ual 12,2 Pl••s• compl•f• th1$ s•dlon wh•rn th• charftyp•rtklp•tes In • ddln•db•ft•fftp￿8It)￿ pl•n l• unable to •Jc•rtaln fts $h•rn of th• und•rfylng •M•ts and Il•bllftl•s. conllnn th•t •ltough th• 4¢h•m• l• •ccountod for d•fin•d ¢ontrlbutlon pl•n, 11 l¥ a d•lSn•d b•n•fft plan. Pl•M• pfovld• Such Infornwtknn avallablè about th• plan'¥ •urplus ty d•fi¢ll and th• Impllcatlon•. 51 anyl for th• r•portlng ¢hwlty 12.3 Pl••s• compl•t• th1$ s•ctlon whw• the ch•rltyP•rtklp•l•s In • Mul¢l0￿defjnd I￿10fft p•nslon plan is a¢¢¢wnt•d fi¥r•¥ • d•fin•d contrtbudon plan. D•scrlb• the •xt•nt to whlch th• charlty can b• Ilable to the plan for oth•r entitl•s' obligation• und•r th• t•mi• Ind condlllons of th• multlw•mployw plan CC17a (Excell 2610V2024

CC178 (Exc411 26/C612￿24

Section C Notes to the aGcounts Conl Not• 13 Grantmaking Ple•se ¢ompl•t• Ihl$ ntx• Mthe ¢hatyA￿tt• •rysYants ordonallons h¥ aqgr•g•(• m•t•rf•lwrt of th• ¢h•rtlabh •ctlvldos vnd•rt•k•n. 13.1 PMIyg18 0¢ gr•nts p•ld fjn¢lud•d In ¢ot ot ch•rftsbl• 4ctMll••l Grnnt• to Grnnts to Int5tutlon• IndMdual• support co•ts Tt)tal or prw 1 ro or Ad Total Pl•u• M¢•r Ylll" Mth• ¢h•rtty do•s not l(l•nty•n(Vor•Noct•siipport co•1& 13.2 Gr•nts mad• to kn•tStullon• Pl•••• wovld• d•t•lts ol¢h•rtty th• cont•x¢ ollts 9rnnon4￿ftg. D•t•lls ofih• Instllutton suPP￿t•d. puo)M• of Iho gr4nt•nd totslp•laT ¢0 •Kh IniiiuWon Is •v•ll•W• ￿ ti ch•￿ w•b sl¢•. Prtsv￿ d•tsNs Nan￿ ol In8tltuYon Purpo•• Total amount of r•nts Id £ Tol•l ornnts to Instltudons ffi rnpwdng p•rlod Oih•run•nalys•d grnnts TOTAL GRiipifs PAID CC178 IExc•ll 24

SectioTr C Notes io I￿£- accodnts Iloto 14 T•ybl•fixod M•ety Td Atth• A¢•rd lrnFknrt Trnnsf•rn' tr4•iL¥)okv4bw•lth• CC17a I￿)

Section C Notes to the accounts Note 15 Intanglble assets Please complete thls note 11 the charity has any Intanqibh assets 15.1 Cost or valuation Researth & dovelopm•nt Patents and trademarks Other Totsl Al beginning of the year Addition8 Disposa18 Revaluation8 Transfers ' At end of the year 15.2 Amortl8atlon and Impalrmont• -8asl8 SLorRB SLorRB SLorRB SLorRB Straight Line {'SL') or Reducing Balance "RB" ** Rat• At beginning of the year Disp0881s Amortl6atlon Impalmient Transfers. At end of year 15.3 Nèt book valu• Nal book valuè at the beginning of the year Net book value at the end of the year 15.4 Accountlng poli Please dlsclose the ae¢ounting polky for Intanglble t7xed assets including.. CC17a {Excel) 2810612024

Reasons for chooslng amortssation rates Pollcles ftir the recognltlon of any capltal dev•lopment 15.5 Impalrniènt Please provlde a des¢ripflon of the events and clrcumstances that led to the rn¢ognltlon or rnversal of an impaimient loss. 1 5.6 R•valuation If an accounting pollcy of rnvaluation is a(lopted, pl••M provid•." the effeetive date of the revaluallon the nam6 of Indep•ndent v•luer. If •pplicabl• the methods applled th canylng •mount that would have b••n rncognlsed had tho assets b••n carr1￿ under the cost model. 1 5.7 Olhor dl8clo8uros (l) If your Intangibl• asset was acqulred by way of grant. provlde value on Inltlal recognition and ¢arrylng amount of the ass•L (11) D•t•ll$ of tho carrylng amounts of any Intanglble assets to whlch tho charfty has restrlcted tltl• or that arn pledg￿ as securlty for Ilabllltles. (lil) Pleaso pmvlda tho amount olcontrnctual commltments for the acquisitlon of Intangible assets. (Iv) State the amount of research and d•v•lopment expenditure r•coqnised as expendlturn In the year. (VIJ Please detall the headlngs In the SOFA In whlch a charge fi)r amortssation of Intanglble assets Is Included. (vii) For any mat•n'al intangible assets. please pmvide a description, its carrylng amount and any remalnlng •mortssatlon period. . The Transfers" row is for nK)vements b&hv8en fixed a&wl categcYi8s. CC17a {Ex¢el)

• Please Indicate Ihe method of dewea'atm by delellng the metlKxI not 8ppIic8bl8 (SL - straight line,. R8 = reduclng b818nc8). Also please indicate Ihe rate of deK¥eclallon.' for straight line, what is the anticlp8ted Ilfe of the ￿Se1 (in years),. for reducing b818nce, what is the percentage annu81 CC17a {Excel) 2610612024

Section C oles lo Ihc accoun'.s (cont Note 16 ¢11) Expl•ln lh• pc40Tforth• mm￿m•nI dbpty••l tyl h•rft• 112Co•tortAlu•tbon Tow At lv•lu•Vor• At •Trl dihe 16a •KI I￿￿rni Strwl Un• rsL'I or At t•aknnir4of tr> rOmnt Al•TrJ 91 1&4 F4•tbook¥•l Nai b]Ok v4k al •1￿ CC17g (Excd)

1&7 Amwof h•thaq•••Mts b¥d•￿org￿UP Oljbny￿bln1 thD•• •te••twd thM¢ •t¥•lu•lSon Total OWWA rb R•V￿￿•t￿)n Ill Expl￿Tr th• r••w why h•rllry• th• b￿￿¢ •h 1111 DM¢rlt• •nd 11111 DthckM• Inlonmlknn that b# h•r￿ul In i••••Blng th•￿￿•01 llvl Expl•ln Ib• rn••on pr￿t￿•￿I• obl•ln • v•l¥•l¢)n ol 2016 2M4 2013 X112 Purth•••• GrttupA Qmupe Gruupc fyoup A pB QNpC T•t•l •d¢Nlle GroupA Gffjup8 Groupc Dl•prwl• oup A.utyr*J tknup B Cmher Totsi d•pou CC17a IEKdl

Nots 17 Ta AWJ•¢kK¥'. irnMf•rWtArt)•l * perf¢d •h••tniw BOI dllV•rnnii•dn9 b•iw•th thow •¢f•IrV•l￿4Trd Ihr• Wd Ittot b•• An•ly* ol Toiil CCITI I￿￿)

b•l•ne•h•vL 12J17 17 17.J 17.•Cont•Mkny IDJn TJ>w¢ L•ly•v£ T•W y••re T• 17.7 4lthh)o•l Oflh all￿¢0￿ FoiM bxll lordinnlr4ry kncWr#44ny l•thn*4U CC17a (Excoll

Section C Notes to the accounts Icontl Not• 18 Stockj Pluse comWete this not• rfth• clwtyholds anyst¢Kk Il•ms 18.1 Pl•a8• •t•t• th• carrylng •rnount ol stock and work In anqlys•d botween actlvltlos. Stock Oon•t•d good• Work In progr•88 For dlstrlbutlon For r••al• For dl•trlbutlon For r•8alo Charltabl• •clMtI••: Op•nlng A¢ld¢dln sw 737 Impalrvd 2,800 Other tradlng actlvStl••: Op•nhJg Add•dln p•rtod CIMlnR Op•nlng Tot•1 this year Tot•lwevlous y••r 182 Pl•ase sp•cify the Garrylng amount of any stocks pledgod aB socurity for liabllltles CC17a {EX￿1) 26hW2024

Section C Notes to the accounts {contl Nolo 19 Dobtors and propayments Pl•as• compl•f• thls not• Mth• ¢harity has any d•btorts orpr•paym•nts. 19.1 Analy•l• of d•btor• Thls yur Laot year Trnd• d•blors Propaymonts and ac¢ru•d In¢om• Olh•r d•btorn 1,628 1,628 Total Plea$• eompl•t• 19.2 wh•r• a mal•rf•l d•bforls rKovwabl• mor• than a y••r aft•r th• r•wrtlng d•t 19.2 An4￿1$ of d•btorn r•eov•rabl• In mor• th￿ 1 yoor {InGlud•d In d•btor• abov•) Th5• yèar Lo8t y•ar Trad• dèbtorn Prepaym•nts and ac¢ru•d Incom• Oth•r d•btorn Total CC17a {Excel) 26JtW2024

Section C Notes to the ac¢ounts Icont) Note 20 Crodltors and accrual8 Pl•ase ¢ompl•te Ihls note Mthe chaty has any crndllors Na¢¢nMI& 20.1 Analy81• of credltors Amounts falllng due wlthln on• Thls y• Amounts f•lllng due after mor• than one Thb yoar La•t yoar A¢¢rual for grant• payabl• Bank loans and ov•nlrnft• Trad• ¢r•(Iltorn Payment8 recelved on a¢¢ount for ¢ontracts or p•rlOmian￿.r•l•t•d grants Accruals and d•f•rred Incom• Taxatlon and •oclal s•curfty Oth•r credltor• 4.661 5.153 3,621 2.379 20.2 D•f•Ir￿ Incom• Pleas• compl•t• thlj not• If the ¢h•rlty has d•l•n•d In¢om•. Pl•a4• •xplaln th• rnasons why Income Is d•f•ff•d. Mov•ment In deferrnd Incom• account Thlg year Last ye¥r Balanc• at th• •tl of th• r•portlng pgrlod Arnourts added In curr•nt p•rfod Amounts r•l•a8•d to Incomo from provlo￿ porfod• Balance at t￿ end of th• rnporting perbod CC17a IExc¥l) 261(W2024

Section C Notes to the accounts Icontl Not• 21 Provlslon8 for Ilabllltl•s and eharg Pl•os• ¢ompl•t• this not• If you hav• Included In Gh•rfty exp•ndllw• anywov1sl0￿ A provlslon Is made wh•n the Gharfty has a Ilablllty of unc•rtaln tlmlng oramounL 21.1 Pl••s• provld•". brlof d•8¢rlpUon of any obllgatlon8 on lh• balan￿ 3h•¢t and tho •xp•ctsd amount •nd Ilmlng of ro•ultlng payrnents; - an Indicatlon of the uncertJlntl•• about th• Iwunt or tlmlng of thoM outftow8' and - the amount of any •xpKt•d r•lmbur8•m•nL •latlng Iho amounl of any a••t that has be•n recognl••d for that •xp•ct•d roimbur¥•m•nl. 21.2 Mov•m•nts In f•COgnl••d provl•lon• and fundlnq Mmmhm•nt durfng th• p•rlod Thls year La8t yoar Balan￿ at th• Start of th• r•portlng P•flod Amount• addod In curr•nt p•rl¢xl Amounts ¢harg•d agalnst th• provls5on In lh• ¢urr•nt p•rfod Unu•d r4nounts rnv•r8•d durlng the p•rlod 801onc• at th• •nd of tho r•portlng p•rlod 21.3 For any fundlng comrnftm•nt not r•cognls•d as a Ilablllty or provllon, provSd• d•tsll• of cofflmltment made. Ihe tlme fram• of that ¢ommltment, any p•rfomMnc•wr•lat•d condltlo and detalls of how the commllment wlll ￿ funded (wlth contracts for capitsl ?xp•ndltur• s•paratoly Idontm•d). 21.4 Whff• unrestrlct•d funds have bBon deslgnated to a fund commltmenl. pl•aBO di8¢108• the nature of any amount• dulgnat•d and th• Ilkoly tlrnlng of that expendlture. CC17a (Excel) 2610fI2024

-4tsttion C Notes lo thè accounts Icontl 22.1 Pl•M• w¢xld• Irrfornxkn •boutth• gnffl¢•ne• of ffMncl•l In•iiyiiwn¢• l•p. d•blorn. cr•dlton. ￿￿tsn•trt• •t¢l to ¢h•rWJ fiMnÈ po•hlon or p•rforrn•nc•. lor •x•rnpl•. th• l•nM an condltlonl of lo•n• ar tt oflhiwftg to rn•n•g• finon¢l•l rhk. 222 11tt ¢h•rlty hs pro¥ld•d flMnc5•1 •u•t• ￿ • lorm olmeuthy. th• ￿tty1￿0 *mourrt4Ath• ••Vts pl•dg•d •• ••cyrky and th• t•rm8 and rnl•tsd to ha pf•dg• •lwld b• I￿1•. CC179 (Ex￿)

Section C Notes to the accounts Iconl) Noto 23 Contlngent Ilabllltl•8 and ¢ontlngent assets 23.1 Contlngent Ilabllltl•s Whern th• charlty hu contlng•nt Ilabllllltlo, pl•a•• ¢ornplet• th• followlng 8•ctlon unless the po88lblllty of thelr •xlstenc• Is r•rnot•. Dgscriptlon of Item 5ncludlng Its l•gal na￿ra. PIo8s0 d06crlbo any •Kurlty provlded In conno¢tlon to th• IW>lll E￿lmO1• of flnan¢lal •ff•ct 23.2 Contlng•nt a•Mt8 Whofo th• charfty hu ¢ontlngent aM•t•. pl•a•• comp￿ th• followlng ••¢tlon wh•n th•lr •xlst•nc• l• probabl• on of It•m E8tlmate of flTr•ndal 23.4 Other dl8clo8uro8 for eontlngent a890ts andlor Ilabllltle8 Pl•a8e provlde tho followlng Infomiatlon whar• practlcable: Explaln any unurtalntlw r•latlng to th• amount or timlng of sattl8m•nt; and th• pomlbllty of any rolmbur8¢mont Whor• It 18 not pr8Ctlcal to mok• OF￿ or mor• of tho¥e dlsclosur•s, pl•as• state th18 fact CC17a (Exc81) 2￿612024

8pr.1￿On C Notè£ In Ihp 4ir.coiinls conll Not• 24 Cth at In h•nd La•t >r shvrttsrm u•h In¥•¥1M￿ (kn• th•n 3 d1•) Shon t•rm d•po•tt• C••h at b•rt •nd •n h•nd 82. 29,787 29.37 Toi•l CC17al

Section C Notes to the accounts (cont) Note 25 Falr valu• of assets and Ilabllltles 25.1 Plou• provld• dotall• of tho Gharws •xpNure to credlt rf8k I m•uured at falr valu• Ihrough th• SOFA that Is attrlbutabl• to ¢hang In credlt rl•k, CC17a IExcel)

Section C Notes to the accounts (cont) Nota 26 Events after the end of the roportlng p•rlod Pl•as• complete thls not• •v•nts (not requlrlng adjustment to tho aeet)untsJ hav• occurrnd aft•r th• •nd of the rnportlng perfod but beforn the Kcounts arn authorfsed whlch relato to ¢ondltlons that amso aft•r th• end of the reportlno p•rlod. Pleas• provldo dotalls of tho natur• of tho ev•nt Provld• an •stlmat• of the flnanclal •ff•ct of th• •v•nl or a 8tat•m•nt that such an ostlmat• cannot bo mad• CC17a (Extsl) 41 2610612024

111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 11111111111

111- 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 11111111111

Section C Notes to the accounts (contl Note 27 Charlty funds (cont> 27.3 Trnn3fer4 between funds Reason for tran8l•r and whor• ondowment18 conv•rt•d to Incom•, l¢gal pow•r for Its conv•rsion Amount Betr￿n unrestricted and restricted fund¥ Between endowment and reslrlcted frjnds Befvn endownenl and unrestrlcled furK16 27.4 Deslgnatod funds Planned use of th• d••1 natlon ArnouTrt CC170 IEx¢el) 2610612024

CC17a IEy£ell 26M)612024

Stction C coni Not• 28 TRUE th•li¢lwrlfy or• ￿lid (fru•wF•l LW wthorltyl• TOTL c•y•x 2e2 Tnl•••' •xp•n L••t y•w Tm•l s￿)•1¥t•n¢o Oth•r Ipl•A•• •￿ty1: TOT •• prvAd• t￿ nwnbvofinMt•M ￿n*￿r••d l#r •xp•nM• wwho h•d •Ap•n••v p•W tythe chu 28J Tr•n••ctknl8) wlth rnl•t•d pard•• R•Wknr•h to ch¥ty Fdlthd parfy d•bts •1 Pth￿d •hd durlng CC17aFx¢dl

cc178 (Ew 47

Section C Notes to the accounls (cont} Noto 29 Additlonal Dlsclosures The followlng are slgnmcant matters whlch ar• not covered In other notes and neod to be Included to provlde a proper understandlng of the accounts. If thore Is Insufflclont room horo, please add a separate sheeL CC178 (Exc41 2610612024

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to tho Irustoe81 members of Chaty N*ng Cumbria-westmorfand Federation of Women's In8titut8S On accounts for tho yoar •nd•d 30 September 2023 Charlty no (If ary) 240758 S•t out on pag Irefflvth to indude th8 P9￿ nffjib8fS addknon81 Bh88ts1 I report lo the trustees on my examinalM)n of the accounts of the above charty (Ihe Trusf) for the perrod ended 3010912023. Responslblttlos and basls of r•port As the charlty's trnst88s. you are responsible for the preparatlon of the accounts in accordance with the requirements of th8 Chariti8s Act 2011 ('the Acr). I report in re$ped of my examination of the Trust's accc+untS Carried out under section 145 of the 2011 Act and in carrying out my examinatlon, I have followed all the 8ppli12ble Directions gwan by the Charity Commission under sectK>n 145(5Xb) of the Act. Independent I have completed my examination. I confim that no material matters have •xamlnefs statement come to my attention in conn8¢tion wth the examination (other than that disclosed below ') which giv88 me Cause to believe that In, any malerf81 respgct.. the accounting reo)rds were not kept in accordance vAth section 130 of the CharStles Ad." or the accounts did not ac￿)rd with the accountlng r8cords', or the accounts did not comply with the applicable requirements conceming the fomi and content of accounts sel out In tha Charitles (Accounts and Reports) Regulalions 2008 other than any requirement that the accounts give a Irue arKI fairf view which is not a matter consid8r8d as part of an independent examlnallon. I have no concems and have come across no othgr matters in ¢x)nneclion with the examination to which attenth)n should b8 drawn in this report in order to enable a proper understanding of the aGcounts to be reached. ' Please delete the ￿ in the brackets rflhey do not apply. Slgned: 11 Jun8 2024 Name: C J Brown Relevant profèssional quallflcatlon{g) or body (if any): ICAEW Address: Ingalls (Kendal) Ltd IER Oct 2018

Libra House. Murley Moss Business Village. Oxenholme Road, Kendal, LA9 7RL Section B Disclosure Only complete if the examiner needs to highlight material matters of concem (see CC32. Independent examlnation of charlty accounts: dlr8cllons and guidance for examiners). Glve horo briof dotails of any It8m8 that th• •xamln8rw18hos to dlsclose. IER Oct 2018