As I present this year’s Chairman’s Report I am reflecting on how this year has been full of challenges, but I remain proud of everything we have achieved together.
The highlights of the year have been events where members have come together to support one another and enjoy the friendship that WI offers.
The major events for the Federation were Origins, SFWI Annual Meeting, WI Day, the Carol Service and the Poppy Display as well as organising our first ‘Watch Party’ for the NFWI Annual Meeting.
Our Annual Meeting was held in The Theatre Severn on 15 May 2025 with Mark Spencer presenting his forensic science talk ‘Murder most Florid’. For the first time we opened this up to non-members.
In June 2025 we had our very first online National Annual Meeting. Shropshire Federation held a very successful ‘Watch Party’ which was very well attended. During the interval, a quiz was arranged along with games outside, lunch was provided, for all who attended and a small donation was requested.
Throughout the year our teams have worked hard to provide a range of educational and social experiences. For example:
Craft & Home Economics; learn to crochet; cupcake decorating; gilded lettering
Cultural & Current Affairs; Cinderella ballet, visits to World of Wedgwood and the National Arboretum
Sports & Leisure; Skittles competition, Trivia Quiz, Darts Competition and visit to the Hat Museum
Membership Support; training and networking events for officers, Speakers Day; Programme Planning and a Digital Day
Show; the team crafted an interesting schedule; supported members who wished to enter the competitions, arranged judges and set up the displays for the day.
Membership Support launched two new initiatives; Let’s Meet events where the team travelled to various venues across the County giving members an informal opportunity to meet with the Federation Team and our own Recruitment Award where we will award a prize to the WI with highest percentage increase of members.
Our Climate Team began their campaign for WIs to become more Climate aware and arranged a Green Dot Day to raise awareness of what members could achieve within their own WI. Successful WIs will have certificates awarded in 2026.
After many years we decided to participate again in the WI Bulb scheme, this has been very successful, and it was decided to run this again in 2026.
Sharepoint, continues to be rolled out, with about half of our WIs having signed up and learning how to use. The Federation thanks Nicky Popov from Kemberton WI for all her time and help with this. It is a learning curve for us all and I thank members for their perseverance.
NFWI proposed changes to the WI Constitution and Articles of Association at their 2025 Annual Meeting. These were voted through and meant that as a Federation we had to adopt these new articles. A Special Annual Meeting was held with members in November 2025 via Zoom to accept the new Constitution/Articles of Association and a Special Resolution was passed.
During the year we began a review of policies. Finance has been first on our list, much work has already been done and should be completed shortly.
Income and Expenditure remains a constant challenge with ongoing price rises, food, venues, coach companies and salary costs all having to be considered. The Federation tries to offer a range of events and give value for money to extend the WI offer to members. Given the feedback received over the year we seem to be doing a reasonable job although balancing the books is proving difficult.
We have had to invest in three new computer screens, a camera for the television screen to enable better Zoom meetings and replaced some of the floor covering on the premises.
Claremont Club was again able to run this year. This is our own lottery where we give 50% back in prizes.
The Board of Trustees have agreed to make our Denman Funds unrestricted given that the original purpose for their existence no longer exists. This requires the passing of a resolution to formalise this.
The Federation has looked at acquiring income from other sources. After the sale of Denman College, the proceeds were invested in a Grant Fund. National requested Federations to apply for the Denman Grant of up to £10k. After much investigation, it was felt too complex and at this time we were unable to apply.
There have been several changes within the Federation over the year.
All our Trustees are volunteers, giving of their own time and we must recognise that personal circumstances change and the challenge for the Board is to adapt and move on.
Sandra Forde resigned from the Board early 2025. Angela Wadey our Treasurer, left in July 2025, Joanne Wardale resigned from the Board in November 2025. Each Trustee brought with them different skills and all were thanked for their work on behalf of the Board during their time as Trustees.
The Board were pleased to welcome Sheila Langston to the team and in July she agreed to take on the role of Treasurer.
The Board met eleven times during 2025. All new Trustees underwent Trustee Training. Both the Chair and Treasurer have attended virtual National Council meetings. Nominations for the 2026 Board of Trustees were invited from members in December 2025.
Our teams are also made up of volunteers, some are Trustees, but other members make contributions. This year CCA team member, Susan Lassetter of Bicton and Oxon WI, agreed to be our Resolution Officer and is keen to develop this role.
Four members of the MS team have achieved their WI Adviser certificates for the online WI Adviser training. Christine Williams, Deborah Bagley, Sylvia Phoenix and Patricia Hibberd are now in the process of shadowing existing Advisers to further their training.
In order to succeed the Federation needs members to continue to volunteer and support these teams and help shape the offer for our WIs. Members who may need to travel some distance can always join meetings via Zoom.
The Federation continues to employ a secretary/administrator and a bookkeeper. The Federation Administrator, Nicola Tuffnell, manages the day to day running of the office, liaises with National and continues to keep us all up to date and in order, we know this has not been an easy task, with all the changes to personnel and Trustees.
In April, Jenny Paterson the Federation Bookkeeper left us, we were very sorry to see her go. Rachel Reid replaced her in May 2025, as and when she could attend due to other employment commitments. We thank Dyke Yaxley and Lucy Cruise for all the training and guidance given to Rachel.
Our membership continues to fluctuate. At the end of 2025 we had 98 WIs and 2,539 members. Sadly, we lost four WIs, Bitterley, Chirbury, Wistanswick and Worfield. Many of these members have joined other WIs. These were only small WIs and on a positive note some of their members have joined another WI. We continue to receive enquiries and welcome new members each month to WIs across the County.
In 2025 Hales WI changed their name to Market Drayton. Our WIs along with the Federation are adapting to the challenges the Banks are causing and we are here to support WIs as much as we can.
During 2025 we have continued to work with our neighbouring Counties and with the Shropshire community.
We held another very successful catering marquee at Burwarton Show and were supported by some volunteer members. Unfortunately, due to the Trustees having a range of commitments for 2026 they felt it would be unfair to offer our services again for the 2026 Show.
Our partnership with The Abbey continues and we thank Steve Swinden, Events and Operations Manager, for allowing us to use this wonderful venue and for all his help in putting on our events.
In September another very successful WI Day was held there. The High Sheriff of Shropshire, Anna Turner awarded the cups and prizes. Anna was amazed by the delightful Show entries and the WI stalls.
The Poppy Display in The Abbey was again stunning, and many thanks to all who worked so hard in its creation for the remembrance period.
At our Annual Carol Service, the collection was shared between The Abbey and The Blood Bikes. There was a wonderful collection of dry goods, which were donated to The Ark, some were delivered and the remainder collected. They were delighted with the donations.
It had been a while since members had met at Origins for a social occasion and it was extremely well received. It is a pleasure to support our local college and the students who are being trained there.
My thanks go to the Trustees, Teams, Office Staff and other volunteers for giving their time and putting in all the hard work during the year, providing events for us all to enjoy. May we continue to be a good team that grows and thrives in the year to come.
The Trustees (who are also directors of the Federation for the purposes of the Companies Act) are pleased to present their annual report and financial statements for the year ended 31 December 2025, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Federation's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The principle object of the Federation is to further the purpose of the Women's Institute movement in Shropshire and elsewhere as defined by the constitution.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Federation should undertake. The trustees consider the objectives and activities of the charity are of a public benefit.
In order to fulfil the objectives of the WI movement, Federation sub committees have organised events, workshops and training for the benefit of members.
For a review of activities, please refer to the Chairman's Statement on page 1 and 2.
After making appropriate enquiries, the Trustees have a reasonable expectation that the Federation has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
As at 31 December 2025, the free reserves level of the Federation stands at £124,409 (2024: £131,004). Free reserves are calculated as total unrestricted funds, excluding designated funds, any unrestricted funds tied up in tangible fixed assets, and funds committed to future obligations
The calculation is as follows:
Total Unrestricted Funds: £314,400
Less: Designated Funds: £(61,283)
Less: Unrestricted Funds Invested in Fixed Assets: £(128,518)
Less: Funds Committed to Future Obligations: £(190)
Free Reserves: £124,409
The Trustees are aware of the level of free reserves but feel these are reasonable in regard to fulfilling the objectives of the Federation as well as maintaining the county office, and believe that the reserves need to be at least equivalent to the normal annual expenditure which in 2025 was £134,443 (2024: £158,283).
The Shropshire County Federation of Womens Institutes is registered as a charitable company limited by guarantee and was constituted under a Memorandum of Association dated 29 November 1994. It is registered in England and Wales Charity Commission, charity number 1042705, and registered with Companies House, number 02996091.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The management of the Federation is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
The Board of Trustees elect the Chairman, Honorary Treasurer and other offices from their own number.
Risk Management
The Trustees have assessed the major risks to which the charitable company is exposed, in particular those related to the operations and finances of the charitable company, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
One trustee has been in place for more than 9 years. The Federation are constantly looking for new trustees, however, given the purpose and objectives of the Federation there is a limited market, making new trustees difficult to find.
The Trustees' report was approved by the Board of Trustees.
I report to the Trustees on my examination of the financial statements of The Shropshire County Federation of Women's Institutes (the Federation) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the Federation are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Federation’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Federation as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Shropshire Federation of Women's Institutes is a charitable company limited by guarantee and was constituted under a Memorandum of Association dated 29 November 1994. It is registered in England and Wales Charity Commission, charity number 1042705, and registered with Companies House, number 02996091 with registered office address; 9 Park Plaza, Battlefield Enterprise Park, Shrewsbury SY1 3AF.
The financial statements have been prepared in accordance with the Federation's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Federation is a Public Benefit Entity as defined by FRS 102.
The Federation has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Federation. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Federation has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Federation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Assets given for use by the Federation are recognised when receivable.
Membership subscriptions are recognised in the year in which payment is received by the charity, in line with the NFWI accounting policy. The subscription is non-refundable and is therefore accounted for in the year of receipt. Any amounts received after the year end, for example, from joiners during the year, are accounted for in the following financial year as the charity is not aware of these until they are received.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the Federation reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The Federation has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Federation's balance sheet when the Federation becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Employees of the charity are members of a multi-employer scheme where it is not possible in the normal courses of events to identify the share of underlying assets and liabilities belonging to the individual employers. Therefore, as required by FRS 102, the charitable company accounts for this scheme as if it were a defined contribution scheme.
The pension charge represents the amounts payable by the charitable company to the fund in respect of the year. The pension scheme is in deficit and the charitable company is making additional deficit payments. Under the SORP a provision is required, based on these deficit payments.
Debtors
Debtors are recognised at the settlement amount due after any discount offered.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.
Grants payable from unrestricted funds amount to £240 (2024: £550) and from restricted funds £250 (2024: £250).
During the year, expenses totalling £3,694 were reimbursed to 10 Trustees (2024: £3,613 to 15 Trustees). The amounts outstanding at the year end was £149 (2024: £22).
The expenses were for travel and purchases made on behalf of the Federation during the year.
During the year, no Trustees received any remuneration or other benefits (2024: £nil).
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Included in accruals is a grant payable of £nil (2024: £250)
Deferred income is included in the financial statements as follows:
The company participates in the scheme, a multi-employer scheme which provides benefits to some 521 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2023. This valuation showed assets of £514.9m, liabilities of £531.0m and a deficit of £16.1m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme. During the year, the charity contributed £301 (2024: £453) towards the deficit.
The assets of the scheme are held separately from those of the charitable company in independently
administered funds. The pension charge represents contributions payable by the charitable company to the fund, after adjusting for the decrease on the provision amounting to £252 (2024: increase of £531).
The amounts included in the balance sheet arising from the Federation's obligations in respect of defined benefit plans are as follows:
The defined benefit obligations arise from plans which are wholly or partly funded.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Denman bedroom fund
Represents monies collected to sponsor a bedroom at Denman. The fund can be used to pay for the furnishing, repairs and maintenance of the bedroom.
Denman travel fund
Can be used to pay travelling expenses of the members attending Denman.
SFWI were awaiting confirmation from the NFWI for future direction to the use of these funds since the charitable objectives of Denman College were changed in 2021. The Board of Trustees have agreed to make our Denman Funds unrestricted given that the original purpose for their existence no longer exists. This requires the passing of a resolution to formalise this.
County bursary fund
Can be used to pay towards training courses for members of the Shropshire County Federation of Women's Institutes.
Ethel Broadhurst memorial fund
To be used to give an annual prize to the institute in preparing the best press report during the year.
Suspended institutes
Represents monies collected from suspended institutes which is held for 3 years by the Federation to provide back to the institute should it reopen. After the time has elapsed the donation is transferred to unrestricted funds. The fund consists of institutes suspended in the following years: 2025: £563, 2024: £3,109, and 2023: £2,936.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Rainy day fund
To be used, at the discretion of the Executive Committee, for helping institutes who are in trouble financially.
NFWI raffle fund
A raffle is held each year and it is at the discretion of the Trustees how to spend the net proceeds.
Office fund
This fund represented the cash proceeds from the sale of the prior office in 2013 which was designated for the purchase of new office equipment in 2014. The balance is being held to cover future capital additions.
At the reporting end date the Federation had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year the charity entered into the following transactions with related parties:
The Federation paid £nil (2024: £75) to Aroma Tea and Coffee, a business owned by trustee, Mrs J M Turner.
The Federation paid £563 (2024: £nil) to a family member of Trustee, Mrs A Wadey, for bookkeeping support.
There were no amounts outstanding to related parties at the year end (2024: £nil).