2025-12-01-accounts

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APPENDIX 3

Office of the Scottish Charity Regulator

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independent examiner’s report on the accounts «
Report to the | Charity name
tH WIGWNoHIKE LEER ATOA OF GI
Registered charity | S‘ ' ei
number O02 F 5S 0
On the accounts ofthe} —s—s~Periodstartdate=| CC Period end date
ste . I -
Set out on pages spaby ermal
Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It.
is my responsibility to examine the accounts as required under section 44(1)(c)ofthe
Act and to state whether particular matters have come to my attention. ;
_ examiner’sBasis of independentstatement | MyAccounts examination(Scotland)is carriedRegulatiorisout in accordance2006. An examinationwith Regulationinciudes11 ofa review the Charitiesof the
accounting records kept by the charity and a comparison of the accounts presented with ©
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks explanations from the trustees concerning any such matters. The
procedures undertaken do not provide ail the evidence that would be required in an audit
and, consequently. | do not express an audit opinion on the accounts.
statement disclosed on the attached page]
| independent examiner's in the course of my examination, no matter has come to my attention [other than that
1. which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
|i
Signed: understanding of the accounts to be reached.bate: {2 Tere
Relevant professional
qualification(s) or body :
(if any):
Address: | ate/ ; i\At haarST VER
GY ATL
aee,
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APPENDIX 3

		Only complete ifthe examiner needs to highlightmaterial problems.
Give	here briefdetails of
	any items thatthe
	examinerwishes to
	disclose

:

Wigtownshire Federation of Scottish Women's Institutes $C027880

		Income&Payments	PaymentstoYear	YearEnd 1st December, 2025
	income	2025	2024	Payments	2025	2024
			£	£		£
Levies FederationShow Pennies for Friendship		6966.00 18.17	6567.00 776.65 77.08	Levies LotteryRegistration Pennies for Friendship	6336.00 20.00	5775.00 20.00 77.08
	Calendars& Diaries	231.00	313.00	Calendars& Diaries	231.00	259.00
	Competition Expenses	110.00	102.90	Competition Expenses	484.16	196.90
	Afternoon Tea+Quiz		750.00	Afternoon Tea +Quiz		840
	Fund Raising& Events:			Federation - Delegates,Judges,
	Bingo (Portwilliam)		342.40	Sundries,Travel Expenses	250.00	392,00
	Afternoon Tea Raffle		118.00	Briars Engravers		29.69
	Coasters		92.00	Greenvalley Golf:Subscription	100,00	100.00
	Cookery Demonstration	364.00	290.00	NFU Insurance (Cups)	67.66	69.15
	Events		76.50	FashionShowfrom Income:
	Gift	10.00		Coronation DayCentre	200.00
	AfternoonTea	265.00		RiversideCareHome N/S	200.00
	Fashion Show	1379.00		GreenvalleyFood	460.00
	Macrame Class	10.75		Glen-of-Luce SWI: Overpaid Fees		90.00
	isle ofwhithorn (Winding-up)		14.48	TriptoWales	15529.00
	TriptoWales	15549.00		Federation Secretary	600.00	600.00
	Kathleen ParkerFuneral Collection	538.05		Federation Chairman	100.00	100.00
	Cairnryan (Winding-up)		200.00	H&H Secretary	100.00	100.00
				Treasurer	50,00	50.00
				Secretary Expenses	94.19	123.45
				Federation Show Secretary		100.00
				Federation ShowGreenvalley		276.10
				J & B Print		80.71
				PastPresidentsLunch	40.00

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TOTAL PAYMENTS 25440.97 9720.01 TOTAL PAYMENTS
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24862.01 9329.08
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2025 2024 Deficit for Year Surplus for Year 578.96 390.93

Statement Balance as at ist December 2025

Bank	2025	2024
	£	£
Opening Balance	2613.11	2222.18
Closing Balance	3192.07	2613.11
Deficit
Surplus	578.96	390.33
Income	25440.97	9720.01
Payments	24862.01	9329.08
Deficit
Surplus	578.96	390.93
Opening Balance PettyCash	34.54	4.69
Closing Balance PettyCash	11.23	34.54
Bank ofScotland Bus Bank Instant
Opening Balance	4844.92	4780.83
Interest to 11-11-2025	39.95	64.09
Closing Balance	4884.87	4844.92
Assets
Cups Insured	1000.00	1000.00
2Soup Kettles andWaterSet	232.87	232.87
	1232.87	1232.87

Approved by the Trustees and signed on their behalf

1st December 2025

f

Federation Annual Report - Request Form Scottish Women’s Women’s Institutes Federation Annual Report from 1 January 2025 to 31 December 2025 To support the Scottish Women's Institutes SCIO in meeting all national regulatory requirements, we ask that your Federation completes all sections of the Annual Report form and returns it by email no later than 4 March 2026. Please note that SWI is strengthening its compliance processes to ensure full alignment with essential.our national regulatory obligations. Completion and timely submission of this report is therefore If you require any guidance or support in completing the form, we strongly encourage you to get in touch as early as possible and well before the deadline, so that we can assist you effectively. acrossThank youthe fororganisation. your cooperation and continued commitment to maintaining strong governance

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Scottish Women’s Women’s Institutes
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Please complete each section: Unless otherwise Stated, figures should reflect the position as of 1 November 2025 Federation Name: Wigtownshire Charity Number: SCO27880 No. of Charitable Trustees registered with OSCR: 14 Federation admin fee to members: (excl. National Membership Fee) £3 No. of SWI Members within the Federation Area: 211 Do you have a Junior Dippers programme? No No. of Groups: (if applicable) No. of Institutes: 14 No. of new Institutes: 0 No. of Institutes ‘at risk of closure’ e.g. No. of closed Institutes: (during the past low membership, committee vacancies, year) financial concerns

Charitable Federation Financials and Governance: No. of Bank Accounts: 2 Federation Financial Year end dates: 1** December

VAT Registration Number 270 1424 94

A ‘

Your collection date of National fees: By 1** October Scottish Women’s Institutes Yes Are you up to date with submitting Charity accounts and register of Trustees to OSCR? How often do your Trustees meet? 4 How do you Support your Trustees? Regular meet ups and correspondence Do you have your own Charity’s Trustee Indemnity Insurance? No Do you know of any Institutes in your Federation that are registered Charities, if so, please provide Institute name and charity numbers

Annual Awards: The Barbara Brookshire Trophy is for the | Name of Institute No of members Institute with the greatest number of new members during the year. Port William 5 The Stoneycreek Trophy goes to the Name of Institute No of members Institute with the second highest increase in membership. Challoch 4 The Retson Family Trophy honours the Name of Institute No of members newest Institute with the most members.

Federation Summary:

Please provide a concise annual report summarising all Federation activities, including key events, charitable initiatives, membership recruitment efforts, support for institutes, longerdemonstrations,than 300 wordClas s es,. special celebrations, and future plans. The report should be no We held a fashion show which was open to the public and money raised went to 2 local day centres. We also have a monthly walking group which is wheelchair friendly and again this is open to everyone. We have had fun bowling, curling, ruralympics and an afternoon tea for members to catch up with Everyone anda raffle to help funds. 12 ladies attended the Evelyn Baxter Macrame Class. 6 ladies attended summer school, and we have also judged at neighbouring federation shows. We also did local advertising at our local Agricultural Show in Stranraer with banner, information and display of what goes on to help with recruiting. VAT Registration Number 270 1424 94

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Scottish Women’s Institutes
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Federation Accounts: If you have not already sent a copy of your Federation's latest audited/examined accounts, please send a copy separately to [e-mail]. | | ah Position: Secretary

“Electronic signatures are acceptable

To support SWI's compliance with OSCR regulations, it is essential that all questions and sections of your Federation report are fully completed. Your Federation's Annual Report will be presented to members at the AGM in May 2026, incorporated into the National Annual Report, and published on the SWI website and across SWI communication channels. Accurate and complete information is therefore vital to ensure transparency, accountability, and effective communication with our members.

reporting.Thank you for your cooperation in helping us maintain the highest standards of governance and 2026.Please return completed form to [e-mail] no later than 1* March

SWI Team