|
## 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 Jacqui.mcguire@theswi.org.uk. | | 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 membership@theswi.org.uk no later than 1* March
SWI Team