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Cbarity Reglstl'Atfion Niiwbei. 101656
FEDERATION OF WOMEN'S INSTITUTES
OF NORTHERN IRELAND
FINANCIAL STATEMENIS
YEAR ENDED 31 AUGUST 2022
DAWSON & COMPANY
CHARTERED ACCOUTr￿ANTS
TELEPHONE (028) 9024 5217
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FEDERATION OF WOMEN'S INSTITUTES of4 NORTHERN IRELAND
YEAR ENDED 31 AUGUST 2022
CHARITY REGISTRATION NUMBER
IOL656
CHAIRPERSON
Mrs Margaret Broome
VICE CHAIRPERSON
Mrs Kathleen Venier
HONORARY TREASURER
Mrs Sbeclagh McRalldal
TRUSTEES OF
FEDERATION HOUSE
Lady Anthony Hamilton
Miss Margaret Torrens
Mrs Hilda Stewart
REGISTERED OFFICI
20912 I l Upper Lisbum Road
Belfast
BTIO OLL
AUDITORS
Dawson & Company
171 University Street
Belfast
BT7 114R
BANKERS
Danske Bank
Donegall SqiiaTe West
Belfast
BTI 6JS
SOLICITORS
Diamond Heron
Diamond House
7-19 Royal Avenue
Belfast
BTI IFB
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Page 3
FEDERATION OF WOMEN'S INSTttUTES OF NORTHERIY IRELAND
REPORT OF THE TRUSTEES
The Trnstees present their Report and the Audited Accounts of the Fedetation for th¢ Year ￿]ded
31 August 2022. Tbe fmancial statements, which bave been prep￿ed under the historical cost
conv¢ntion, ar¢ in accordance with relevant accounting standards, the Charities Act (Northern
Ireland) 2008, aiid the provisions of the Statement of Reeoinmellded Practice, Accounting and
Reporting for Charities (FRS102).
The Ti'ustees
The trustees who served the charitable orgalkisation during tbe period were as follows:
M Broome (Chair)
K Vemer (Vice Chair)
S McRandal (Treasurer)
H Adamsoll
J Beattie
L Dowds
S Ledlie
V Little
M Mccracken
L Roper
L Mcclure
C Rankin
B Richardson
P Robinson
R McAllister
R Savage
M Darrah
R F￿eLlY
T Feeney
S Lyons
R Ca￿011 (Appointed 30th June 2022)
Objectives and Activities
The purpose of the Federation is aiming to unite in promoting any work which makes for the
betterment of our homes and the development and improveinent of rural and urban life through
social alld ediicational activities. This is achieved by providing opportunities for lifelong
leaming, and for personal and social development, forniing and supportllig branches of Women's
Institute across Northem Ireland and encouraging unity of pl￿poSe at home. The Trustees confm
that they have referred to the Charity Commission's guidance on public benefit when reviewing
the Federation's aims and objectives.
The results of the Federation's activities for the Ye￿ can b¢ s¢en ill appendix la and Ib.
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FEDE114TION OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
REPORT ofi THE TRUSTEII S
CONTIIYUED
The Federation of Women's Institutes of Northerll ITeland is a registered charity, lliiiiiber 101656,
and is constituted uiidel the Handbook 2019. New TrLiStees appointed by each Area Groiip
electing one full meinbei to seNe as a Trustee for a period of three year5. A list of all T￿St¢eS is
available from Federation Hoiise.
Ti ustees, Responsibijitles Statement
The Trustees are requiied to prepare financial statemeiits for each financial year which give a tn]e and fair
view of the state of affairs of the Federation and of the Surplusl(Deficit) of the Federation for that period. In
preparing those flliallcial statements, the Committee is required to:_
select suitable accounting policies and theji apply them consistently.
observe the methods and pIinciples in the Charities SORP (FRS 102).
make judgements and accoiwtllig estitnates that are reasoiiable and prudent; and
prepare the finallcial statements on the going concern basis unless it is
inappropriate to presume that the Federatloll will continue in operation.
Disclosuie of information to the auditors
We, the tnistees of the charity who held office at the date of approval of these Financial
Statements as set out above each Confirm, so far as we ar¢ aware that..
tbere is no relev￿lt audit illforn]ation of which the cbaritys auditQTS are unaware.
we have taken all steps ￿at we oughl to have taken as Trustees in order
to make ourselves aware of any relevant audit information and to
establish that the charity's auditors are aware of that inforniation.
Auditors
Dawson & Company offer themselves for Te-appointment at the Federation's Annual Meeting.
The Federation's registered office is..
2091211 Upper Lisbum Road
Belfast
BTIO OLL
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FEDERATION OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
REPORT OF THE TRUSTEES
CONTINUED
Approved by the Trustees on
2Lf
and signed on their behalf by:
CHAIRPERSON
Mi's Mai'oaret Bi'oome
TREASURER
Mi"s SheelacTh McRandal

Page 6
FEDERATION OF WOMEN'S INSTITUTLI S OF NORTHERN IREI LAND
INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE COMMITTEE OF THE
FEDERATION OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
Opinion
We have audited the financial statements of Federation of Women's Institiites of Noithei'n lieland for the
year ended 31 August 2022 which compi'ise the statement of financial activities, balance sheet and notes to
the financial statements. The financial repoiting fi-amework tliat has been applied iii tlieir prepai'ation is
applicable law and United Kingdom Accounting Standards (United Kingdoin Genei'ally Accepted
AccountincT Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable to the UK and Republic of Ireland and Charities SORP (FRS 102).
In OLir opinion, except for the possible effects of the inatters desci'ibed in the Basis for qLialifLed opinion
section of our i"epoit, the financial statements:
give a true and fair view of tlie state of tlie Federation's affairs as at 31 August 2022 aiid of its incoming
resources and application of resources, including its income and expenditure foi. the year then ended.
have been properly prepared in accoldance with the United Kinodom Generally Accepted Accounting
Pi'actice; and
have been prepared in accordance with the requirements of the Chai ities Act (Northern Ii'eland) 2008.
Basis for Qualified Opinion
With respect to income for memberships and the Balmoral event, sufficient audit evidence was not
available. We were unable to obtain siifficient appiopliate audit evidence re￿ardIng the amount of this
income usin(r othei. audit procedures.
We conducted our audit in accordance witli Internatioiial standai.ds on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities undei. those standards are fui-thei. described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
i-esponsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient aiid appropriate to provide a basis foi. oui opinion.
Who we are reporting to
This i-epoit is made solely to the chai-ity's Trustees, as a body, in accordance with Part 4 of tlie
Cliarities Accounts and Repoi'ts Regulations (Noithern Ireland) 2015. Our audit woi'k has been
undertaken so that we might state to the chai'ity's Trustees those matters we are reqiLiL-ed to state to
them in an auditoi-'s i-eport aiid for no other puipose. To tlie fullest extent permitted by law, we do not
accept 01- assuine i'esponsibility to anyone otlier than the chai-ity and the chai-ity's Trustees as a body,
for oui. audit work, for this report, or foi. the opinions we have formed.

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FEDERATION OF WOMEN'S INSTITUTES OF NORTHERN IREI LAND
INDEPEIYDENT AUDITOR?S REPORT TO THE EXECUTIVE COMMITTEE OF THE
FEDERATION OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
CONTINUED
Conclusions relating to going concern
We di.aw your attention to Note 18 which indicate that unceitainty exists which may cast doubt on
the charity's ability to continiie as a going concern but that this doubt is not si(rnifLcant. Our opinion is
not modified iii i'espect of this mattet..
Other Information
The other information comprises the infoi'mation included in the Ti'ustee's Report, other tlian the financial
statements and our auditor's repoit theieon. The Trustees are responsible for the other inforination. Our
opinion on the financial statements does not cover the other information and, except to the extent
othenvise explicitly stated in oui- iepoi't, we do not expi-ess any form of assurance coiiclusion thereoii. In
coiiiiectioii witli our audit of the finaiicial statements, our i'esponsibility is to read tlie other infoi-mation
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or oui. knowledge obtained in the audit or othei'wise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to detennine
whether there Is a material misstatement of the other information. If, based on the work we have
performed, we conclude that there is a material misstatement of this other information, we are required
to i'eport that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following mattei"s where the Charities Act (Noithern Ii'eland)
2008 I'equires us to i'eport to you if, in oui. opiiiion:
the information given in the Trustee's Annual Report is inconsistent in any matei-ial respect with the
financial statements. or
the chai.ity has not kept proper and adequate accounting recoids; or
the financial statements are not in agreement with the accounting records and returns. or
we have not received all the information and explanations we requiL'e for audit.

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FEDLI RATION OF WOMEN'S INSTITUTES OF NORTHERN IRLI LAND
INDEPLI NDENT AUDITOR'S REPORT TO THE EXECUTIVE COMllllTTEE OF THE
FEDERATION OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
CONTINUED
Extent the audit was capable of detecting irregularities, including fraud
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
piocedures in line with our responsibilities, outlined above, to detect matei'ial misstatements in
respect of irregularities, including fraud. The extent to which our procedLires are capable of
detecting irregularities, including fraud is detailed below:
As part of designiiig our audit, we determiiied materiality aiid assessed the risks of matei-ial
misstatement in the financial stateinents, includin(r how fraud may occur by enquiring of management
of its own consideration of fraud. In particular, we looked at whei'e management made subjective
judoements, for example in i'espect of significant accounting estimates that involved making
assumptions and considering futuie events that al'e inhei-ently iincertain. We also considered potential
financial oi. othei. pi'essures, oppoitunity and motivations for fraud. As part of this discussion we
identified intei-iial controls established to mitigate risks related to fraud or non-coinpliance with laws
and iegulations and how inanagement monitoi" these processes.
We did not identify any key audit matters relating to iri'egularities, including fraud.
Responsibilities of Trustees
As explained more fully in the Trustee's Report (set out on page J), the Committee are responsible for the
preparation of the fInancial stateillents and for being satisfied that they give a true and fair view. The
Committee have elected for the financial statements to be audited in accordance with the Charities Act
(Northei"n Ireland) 2008 rathei. than the Companies Act 2006. Accordintrly we have been appointed as
auditor under section 65(3) of the Charities Act (Northern Ii-elaiid) 2008 and i-eport in accordance with this
Act.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fi'aud or eiror, and to issue an auditor's repoi-t that
iiicludes our opinion. Reasonable assui'ance is a higli level of assurance, but is not a guai'antee tliat a11
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstateinents can arise from fraud or error and are considered material if, individually or in aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of
these financial statements.

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FEDERATIOIY OF WOMEN'S INSTtTUTES OF NORTHERIN IRELAND
INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE COMMITTEE OF THE
EDERATION OF WOMEN'S INSTtTUTES OF NORTHERN IRELAND
CONTINUED
A furtk]er description of our responsibilities for the audit of the finan¢ial statements is located on the
Financial Reporting Council's website at www.fr¢.org.uldauditorsresponsibilites. This description fornis
part of our auditor's report.
Maurice Dawson
Senioi. Statutoiy Auditor
For and on behalf of
Daivson & Company
Chartered Accountants
171 Univeiyity Street
Belfast
BT7 IHR
Date:
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FEDEIUTION OF WOMI ENIS INSTITUTES OF NORTHERN IRELAND
STATEMENT OF FINANCIAL ACTIVITIES FOR TItE YEI AR ETrIDED 31 AUGUST 2022
Note
2022
2021
llYCOME
Membership Fees
Colltributions To Federation Funds
Gift Aid
Grant Income
Income FronLFederation ActLVitie5=
Speci81 Undert8killg5 (Appendix l (Al)
Magazille
(Appelldix l (B))
Jnstithte Contributiolls To Iu5urance
42,744
7,904
5,506
8,280
44,051
6,179
5,506
22,967
4.824
4.727
6,459
27.791
11.723
11,186
10.630
Income FroD] Illyest￿ellt￿.
Dividelld5 Alld tutere5t OL IDvestments
Gaill I IL055) On Disposal Of ItLvesttn¢nts
G&in I IL055) On Revaluatioll Of Investments
Bank Dep051t tnteiest
4,945
4.148
(15,811)
39
4.169
28,860
67
(6,679>
33,096
Dollations Towards Council M¢¢ting Expell5e5
1.506
300
Total Illcome
98.775
110,948
Oi'erbead Expety$e$
Staff Salaxies
JRS Grants
Ex Gratia Staff Pay£llents
Recrnitment Costs
Ground Rent
Insurance
Repairs And Renewals
Water Rates
Light And Heat
Postage And Telepbone
Statiollcry & Office Expenses
Web51t¢ Costs
Sub5fjriptions
Auditor's Remun¢ratioll
General Expens¢s
Cleaning
Exe¢utive & Sub-Con)mittee Travel Expenses
Legal & Professional Fees
DepreciatioJ]
Bad Debts
BankAnd Investment Charges
Cowicil Meeting ExpeDse5
55.837
(713)
15,000
969
22
11.723
10.982
835
3,431
2.953
9.595
8.280
262
2,226
4,968
1,847
6.129
3.096
3.447
841
2,173
3,969
74,191
(19,701)
696
22
10.630
8.808
281
1,893
3,385
7,268
190
2.166
3.756
1.542
481
Ic+2
3,432
1,943
220
147,872
(49,097)
101,203
9,745
Surplu51(DefIcit) ofkncome th-er Expellditure
Statement Of General Fund
Balallce Broucbt FoThvard
372.381
362.636
Add.. Svrplusl(Defi¢it) Of Jocotne Over EKpellditure
Balance CarriEd Forward
49.097
323,284
9.745
372,381
The notes on Pages 12 ts) 20 form part of these financial statements
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FEDERATION OF WOMEI N'S INSTITUTES of4 NORTHERN IREI LAND
BALANCE SHEET AS AT 31 AUGUST 2022
Note
2022
2021
Flxed Asset5
Tangible Asset5
Investmellts
100,030
184,2lO
284,241
103,478
200.794
304,272
If+4(a)
Cuii'ent A55etS
Stocks
Debtors & Prepaymenls
Caskn al Bank and in hand
13,266
l6.063
52.884
82.213
14,226
9,617
71,993
9i,836
4(b)
Cui'i'ent LIAbllltles
Atnounls owing io A C W W Charities
Creditors and ACC￿alS
13.693
18,055
31,748
8,931
8,467
17.398
Net Cui'i'ent Assets
50.464
78.438
Net Assets
334,705
382,710
FSn8nced by:
General Fulld
Sub-Con]mittee Funds
Special El￿d$
323,284
600
10.821
334,705
372.381
600
9,729
382,710
14
APPROVED B Y THE LXECUTIVE COMI MITTEE
CHAIRPERSON
The notes on pages 12 to 20 foDll part of these f￿ancial statements.
Charity r¢gistralion uumber: 101656
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FEDERATION OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
NOTES TO THE ACCOUNTS
Note I
Accountlng Pollcies
The following accounting policies have been used consistently in dealing with
item5 which are considered material in relation to the Federation's financial
statements:_
(a)
Accounting Conventlon
The financial statemeiits, wliich have been prepared under the
histoiieal cost convention, are in accordance with relevant accounting
St￿)dardS, the Charities Act (Northem Irelaiid) 2008, aiid the
provisions of the Statement of RecomKnended Practice, "Accounting
and Reporting for Chaiitie5" (FRS102).
The fmallcial stat¢D]ents are prepared on a going concern basis. The
financial statemeiits are prepared iii sterling which is the fi￿CtIOnaL
currency of the charity.
(b)
Income
Incoine consists of Contribiitions and Me]nbership Fees, Income from
Federation activities. InconLe from Investments and Deposits are
retained and are for the unrestricted iise of the Federdtion. Income
collected for ACWW Charities are designated for that purpose. There
are no restricted sources of Income. Income from bank interest is
accounted for on a receipts basis. Contributioiis to meinbership funds
and membership fees are also accounted for on a receipts basis.
(c)
Tangible Assets alld Depreclatlon
Tangible Fixed Assets aTe stated at cost less accumulated depreciation.
IAS 16 pern]its assets to be reported at cost, without revaluation, where
value exceeds cost.
Depreciation is calculated to write off the cost of thc Fixed Assets over
the period of their useful lives, the principal rates being a5 follows:_
Fixtures and Fittings
Computer Equipment & Sottware
Website
Property
250/0 Rediicing Balance
25 % Reducing Balance
250/0 Reducing Balance
2 % Straigbt Line
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FEDERATION OF WOMEN'S INSTITUTES or NORTHERN IRELAND
NOTES TO THE ACCOUNTS
CONTINUED
(d)
Stock
Stock consists of goods for resale. Stock is valued at cost with provision being made to
write down obsolete or defectkve stock to net realisable value. Replacement value of stock
does not differ materially from book cost.
(¢)
Pensioll Scheme
The FedeTation operates a Defined Coiitributioii Pension Scheme for employees. Premiulns
are charged in tlie Accounts in the period to which they relate.
(D
Investments
Investments are stated on the Balance Sheet at Market Value. Investments are lield primarily
to piovide an illvestn]ent retum for the Federation. Realised and um"ealised gainsllosses
arising on iiivestments are disclosed in the Statement of Financial Activities.
Ig)
Expendituie
All expelld1￿e is accounted for on an accrnals basis and has been included under expense
categories that aggregate costs related to that category.
Note 2 Tangible Fixed Assets
Com
uteT
ment
& Software
Fixtures &
Fittin
Cost
Total
Balance at 3118121
Additions
Disposals
Balance at 3118122
155,580
53,400
23,212
232,192
1,700
21,512
1,700
230,492
155,580
53,400
reciation
Balance at 3118121
Charge for year
On Disposals
Balance at 3 118122
53,061
3,112
53,135
66
22,518
269
1,700
21,087
128,714
3.447
1,700
130,462
56,173
53,201
Net Book Value at 3 118122
99,407
199
425
100,030
Net Book Value at 3 118121
102,519
265
694
103,478
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FEDERATION OF WONL IEN'S INsTIT￿rEs OF NORTHERN IREL2XND
NOTE4 S TO THE ACCOUNTS
Note 3
Particulars of Enjployees
The average nuinbeT of persons employed by the Federatioll dwing the year was as follows:.
2022
2021
Administration
The aggregate payroll costs of these persons were as follows:_
Wages and Salaries
Pension Scheme Costs
Social Security Costs
51,462
3,288
1,087
55,837
68,076
3,288
2,827
74,191
No employees recevie total employee benefits of more than £60,000.
Note 4 Investments and Bank Deposits
2022
202
(a) Sterling Cash
INF Public par￿er Oid GBPO.000.
J O Hambio (Johcm Fnds UK Ltd I
Allianz Glb Invest Strategic Bond
Artemis Fd Mngrs Income E GBP I
Aberdeen Std Fd Mg ASI UK Sm
Threadneedl¢ Inves UK Equity Incf
Blackrock EURPN Dy BR EURPN
Blackrock FM Ltd Contl EURP Inc
EmpllLC Student
Greellcoat UK Wind
JP Morgan Fiinds td US Eqiiity Inc
BMO con￿ercIal Pro Ord GBPO.I
BNY Mellon Glb Fds Gbl Bd Fd S.
Polar Capital Fd
Scbroder Unit tst Asian Income L
Schroder Unit Tst Asian Alpha Plu
Franklin TmpLth Fd UK
Hendersoll Investme Janus
Royal London ufm
HICL Infras￿]ctUr Ord
Jupiter UT Mngrs European Z Inc
Vanguard Funds Plc FfsE ALI Wo:,
JP Morgan AM UK Ltd
JP Moigan Fund Icvc JPM Gbl Ma
Vanguard Funds PIC S&P
1,940
6,839
8,600
4,639
11,232
4,541
12,791
6,643
9,311
5,561
11,757
6,840
10,667
4,030
3,515
4,297
13,297
8,862
4,793
4,710
12,386
7,705
7.852
7,406
6,617
10,609
7.720
4,335
9,387
8,466
4.515
15,918
4,070
4,324
9,735
7,798
4,484
5,851
12,206
7,941
8,379
9,809
7,996
13,040
7,697
5,314
9,585
8,678
10,317
184,210
200,794
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Page 15
FEDli RATION OF WOMEN'S INSTITUTES ofi NORTHERN IRELAND
NOTES TO THE ACCOUNTS
CONTINUED
Investments are included at Market Value, as calculated by lllvestec Wealth & JnvestmenL at 3 1st
August 2022
2022
2021
(b)
Danske Bank Current Account
Dallske Bank- Business Illvestment
Account
Danske No 2 Deposit Account
Cash in Hand
27,227
53,859
17,840
7,518
300
52,884
17,834
300
71,993
Note 5 Stocks
2022
2021
Home Craft Spinlling Wl)eel Award
Stationery For Resale
Badges & Key-Rings
Napkills & Diaries
W I Souvenirs
Cookery Books
Scarv¢s
980
2,249
1,186
450
3,053
4,698
650
1,370
2,716
1,369
205
2,913
5,653
13,266
14,226
Note 6 Debtors
2022
2021
Trade Debtors
Prepaym¢nts
4.440
11,622
16,063
3,050
6,567
9,617
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FEDEI IL4TION OF WOMEN'S INSTITUTES OF NORTHERTrI IRELAND
NOTES TO THE ACCOUNrs
CONTINUED
Note 7 Amounts Owlng To A C W W Charlties
enui
Balance
0110912021
Pa
ts ￿e1]tS Closin
diiriLI
balance
ear
3110812022
durin
ear
Pejmies for Friendship
Project Support
474
8,457
8,931
2,277
8,075
10,352
(1,300)
(4,290)
(5,590)
1,451
12,242
13,693
The movements on the above accounts have not been reflected in the Statement of
Financial Activities for the year.
Note 8 Creditoi"s: Amounts Falllng Due Within One Year
2022
2021
Taxation and social sec￿lty
Accnials
Defe￿ed Income
2,409
13,926
1,720
18,055
2,456
5,741
270
8,467
Note 9 Sub-committee Funds
2022
2021
loo
200
loo
loo
100
LOO
200
100
loo
loo
Home Crafts
Home and Garden
tntemational
Magazine
600
600
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FEDERATION OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
NOTES TO THE ACCOUIYTS
CONTINUED
Note 10 Auditor's Remunei?tRon
2022
2021
Fee5 payable to the company's auditor
2,226
2,166
Note 11 Ex-Gratla Payments
Irene Sproule received an ex-grat13 payment of £15,000 as recognition for the hard work
and dedication given to the Federation of Women's Institutes of Northen Ireland.
Note 12 Tiustee Remunei'ation
Trustee5 did not receive any remuneration or other benefit5 from employment.
Trustee5 are reimbursed for travel expense5 and a150 for expenditure incurred on
behalf of the Federation. During the year £5,045 was reimbursed to Trustees for travel
expenses.
Note 13 Deferi'ed Income
A grant of EIO,000 was received from The National Lottery Community fund for the
creation of a new website. Of this, £1.720 has been deferred as the expenditure as not
yet been incurred.
Note 14 Special Funds
eniii
Balance
0110912021
Recei
diirin(y
ts
durin
Balance
3110812022
ear
ear
Internatlonal FITnd
(ACWW Travel)
9,729
9,729
1,091
1,091
10,821
10,821
The inovements on the above accounts have not been reflected in the Statement of
Financial Activities for the year.
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FEDERATION OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
NOTES TO THE ACCOUNTS
COIYTINUED
Note 15 Property
The property is registered in th¢ names of the Trustees and is held in trnst by these Trustees
on behalf of the Federation.
Note 16 Related Pai'ty Ti'ansactions.
Committee Members of the Federation, as member5 of the WI, have paid subscription fees to
their local WI, part of which is passed on to tbe Federatlon.
A related party transaction took place in the year when a family member of a Trustee did work
for the Federation at a total cost of £500.
Note 17 Otber Information
In common with many other charities of this size and nature we use our auditors to piepa¥¢
and assist in the preparation of our fillancial statelnellts.
Note 18 Goino Concern
The Federation has suffered a large deficit of £49,097. This creates doubt regarding the going
concern of the entity. However, the charity has sufficient reserves and for these reasons it is
the Trustees, conclusion that there is no material uncertainty that may cast sigllifIcant doubt
on the entity4s ability to continue as a going concern.
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FEDERATJON OF WOMEN'S INSTITUTES OF NORTHERN IRELAND
APPEIYDIX IA- INCOME FROM SPECIAL UNDERTAKINGS
2022
lusl
Deficit
2021
Deficit
lu
Arts Sub-committee
784
(o)
Homecraft
2,442
{559)
Honie and Garden
(5,236)
1,842
Magazine and Leisure Sub-committee
974
34
Balmoral Show
22,151
5,030
Stationery
372
413
W I Souventrs
1,075
(2,320)
Cookery
740
229
Engraving of Awards
(17)
58
90th ALmiversary
(318)
22,967
4,727
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FEDII RATION OF WOMEN'S INSTITUTES ofi NORTHERN IRELAND
APPENDIX IB - INCOME AND EXPENDITURE FROM ULSTER COUNTRYWOMAN
MAGAZINE
2022
2021
Income:
Sale of Magazines
26,344
20.644
Advertising Revenue
2,790
2,050
Total Income
29,134
22,694
Expendlture:
Printing Costs
24,310
16,235
Bad Debt Provision
Total Expenditure
24,310
16,235
Net Surplus
4,824
6,459
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