Charity registration number 1044383 (England and Wales)
Company registration number 03013730
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms A Banks el Asmar
Mrs A Beckett - Hon Treasurer
Mrs S Bentley
Mrs P A Jones
Mrs B J Langham
Mrs V Lee
Ms S J Leicester
Mrs W A Morris
Mrs S A Prescott - Chair
Mrs E A Pye
Miss H Tyrrell
(Appointed 15 October 2024)
Charity number (England and Wales)
1044383
Company number
03013730
Registered office
11 White Friars
Chester
CH1 1NZ
Independent examiner
Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
CONTENTS
Page
Trustees' report
1 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 18
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 2025.

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 charity'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)".

Objectives and activities

Objectives of the Charity

The Women’s Institute organisation is based on the ideals of fellowship, truth, tolerance and justice, and its main purposes are:

- to advance the education of women for the public benefit in all areas, including local, national and international issues of political and social importance; music, drama and other cultural subjects; all branches of agriculture, crafts, home economics, science, health and social welfare;

- to promote sustainable development for the public benefit by educating people in the preservation, conservation and protection of the environment and the prudent use of natural resources, and by promoting sustainable means of achieving economic growth and regeneration;

- to advance health for the public benefit; and

- to advance citizenship for the public benefit by promotion of civic responsibility and volunteering.

The objectives of the charity, which remain unchanged from the previous accounting period, may be summarised as follows: to further the purposes of the WI organisation in Cheshire (both East and West) and the adjoining areas of Wirral, Halton, Warrington, parts of Salford, south Manchester, Tameside, Stockport, and elsewhere.

Public Benefit

The trustees have had regard to the Charity Commission guidance on Public Benefit and believe that the services provided by the Cheshire Federation of Women’s Institutes are compliant with this, as outlined above. Public benefit is further exemplified in the following statements of Activities, and Achievements and Performance. The overall membership has remained quite buoyant despite having to suspend a few WI’s, resulting in services continuing to be available to women and communities within CFWI’s area of operation.

Activities

Our Sub-committees started the financial year with an Autumn Crafts workshop, closely followed by a Chester Ghost Tour and another ever popular Jigsaw Race. At this point who knew just how busy the next 12 months were going to be.

The Storyhouse, Chester was once again the venue for the Autumn Council Meeting, which proved to be a very well attended event. Members were given an insight into the lives and achievements of 3 inspirational speakers and left the theatre with lots of chat and still time to do some retail therapy!

The festive season was fast approaching which meant that 11 White Friars was brightly decorated by the Trustees to welcome members for bacon baps, mince pies, tea, coffee, mulled wine, etc. Tours of ‘The House’ were very popular and the Archives Team had suspended the ‘Not Just Jam & Jerusalem’ bunting which had been submitted by WI’s to remember some of their historical facts.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

March was Cheshire’s Annual Council Meeting when delegates and members attended a day at Winsford Academy. Votes were cast for the business part of the meeting, Sub-committee updates duly noted, followed by a Spring themed flower demonstration by a long-standing member. Raffle tickets bought, souvenirs chosen and packed lunches consumed, we were entertained by a talented Author, Journalist and TV Presenter, with tales of her life as a pop-star’s wife.

Prior to this year’s NFWI Annual Meeting in June, which was held for the first time totally online and not face-to-face, Federations, WI’s and members were not only consulted on the usual Resolutions process but on an updated and re-written Constitution, applicable at all levels of the organization. The voting process was quite a responsibility for all concerned and relief was felt when all was passed and agreed.

The Royal Cheshire County Show took a different format this year when our usual large marquee with competition classes and catering was replaced with a small marquee with a few demonstrations, publicity, sales and promotions. Members and the general public alike missed the exhibition and reasonably priced refreshments, and went away in search of a cup of tea and sandwich. Hopefully a compromise can be sought in the future.

A sunny day in July, the Cheshire News team organized a Literary Lunch at Hartford Golf Club. Members spilled out onto the patio for drinks, enjoyed a lovely meal and were entertained by an excellent speaker. Thanks to the News team, the Club staff and the weather this all culminated in another successful event.

“Wild in Fylde” saw a weekend jam packed with activities at this year’s Camp arranged by the Leisure for Pleasure team. Weather was once again kind to us which meant that all plans went very smoothly leaving members asking for more in 2026 and maybe an extra night! A lot of hard work and planning so thanks to all involved.

More sub-committee events were ongoing throughout the year, so once again thanks to everyone. They included golf, darts, quizzing, croquet, bowls, monopoly, Pilates, cheese tasting, food hygiene, crafts, to name but a few. Public affairs taught us ‘how to be a life-saver’, to be conscious of all things ‘green’, disability aware, the workings of an Archimedes Screw, the lives of bees, and women who inspired us in the early years of the WI.

Improvements are still ongoing at WI House following on from Surveys and Risk Assessments undertaken. Making sure that all work is completed by qualified builders/technicians who can then issue the relevant certificates is quite an undertaking whilst making sure that we provide a safe and pleasing work environment for our staff and visitors.

Achievements and performance

Giving members value for money is very high on our agenda here in Cheshire, so when setting a programme of training we aim to provide it, whenever possible, free of charge. Workshops offered to WI Officers are organized around the Federation at several venues and at different times of the day and week to accommodate as many as possible, both face-to-face or online. Hosted by our dedicated team of WI Advisers, to whom we need to express our thanks, these events prove very popular with a chance to explore the expectations of the role and to discuss any problems or concerns. A free copy of Cheshire News is available to all members and advice is always there for online access to MyWI, MCS and social media, etc.

After 12 years in post, at the end of December 2024 we said goodbye to our long-standing Accounts Administrator, but are pleased to announce that our Admin Assistant has expanded her duties to incorporate both roles and she joins our Federation Secretary who together make an excellent team. They need to be thanked for their dedication and ability to run a very busy office whilst coping with the challenges of new procedures, policies, legislation, technology and communication, to name but a few. They are always there to support all our Trustees, WI’s and Members.

Finally, thanks must go to all the Officers, Committees and Members who support their WI’s and communities throughout the Federation, always volunteering their time with dedication and friendship.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -

The key elements for our medium to long term strategies are:

- to continue to give support, encouragement and guidance to all 178 WIs in the Cheshire Federation;

- to offer a wide range of training, educational and cultural opportunities, promote lifelong learning, traditional skills, healthier, more sustainable lifestyles and personal development;

- to increase the WI’s influence on government, opinion formers and the general public by raising awareness of significant local, national and international issues, and to maintain the reputation of the organisation as a respected voice of reason, integrity and intelligence.

The success of these strategies is measured by:

Inviting, receiving and assessing direct feedback from the members; maintaining contact with NFWI, neighboring federations and other charities, and with local and regional government; and by monitoring activities organised by other sections of the WI movement.

Financial review

Review of the Year

The statement of financial activities discloses a increase in the value of the charity’s investments of £9,087 (202 4 – £20,239) and net incoming resources for the year amounting to a increase of £12,291 (202 4 - £23,593). The trustees consider these results to be satisfactory, and would like to record their thanks to all Federation members, staff, sub-committees and representatives for the dedication and hard work which has made this possible.

Reserves Policy

CFWI aims to hold sufficient reserve funds to meet its probable commitments should circumstances oblige the trustees to close the charity.

At the year end the charity held reserves of £701,781 (202 4 - £680,403).

Investments Policy

The charitable company's investment portfolio comprises bank, building society and NS & I deposits, and units in investment and unit trusts. Decisions concerning disposals of stocks and further investments are made by the Board of Trustees, based on advice from an independent investment broker.

Risk Policy

The Board has considered the major risks to which the charity may be exposed. In the opinion of the trustees, the combination of cash reserves and review systems should allow any risks in the day-to-day operations of CFWI to be mitigated to an acceptable level.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -

Plans for Future Periods

Future obligations

In the opinion of the trustees there are sufficient funds available to meet all future commitments.

During the coming year CFWI will again actively support the national membership recruitment initiative, continuing to form new WIs within our Federation’s area wherever there is local interest.

The charity will organise a full and varied programme of activities and training opportunities for members.

The short and long term strategy of the Federation will be discussed and agreed, ensuring that future plans and aims are forward thinking for the ease of practice, whilst being inclusive of the needs and enjoyment of the membership and ultimately financially viable.

Structure, governance and management

The charity is a company limited by guarantee, incorporated on the 24 January 199 5 and is therefore governed by a Memorandum and Articles of Association. The registered office is 11 White Friars, Chester, CH1 1NZ. The charity is also a charity registered with the charity commission, registered number 1044383.

The charity's day to day operations are managed by the board of trustees and as such the charity employs no staff it would define as key management.

Rates of pay for employees are determined following consideration of salaries offered in the local employment market.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Ms A Banks el Asmar
Mrs A Beckett - Hon Treasurer
Mrs S Bentley
Mrs N Dent
(Resigned 29 March 2025)
Mrs J F Harding
(Resigned 29 March 2025)
Mrs P A Jones
Mrs B J Langham
Mrs V Lee
Ms S J Leicester
Mrs W A Morris
Mrs S A Prescott - Chair
Mrs E A Pye
Miss H Tyrrell
(Appointed 15 October 2024)

Trustees, who must each be a member of a Women's Institute within the Cheshire Federation of WIs, may be elected or co-opted to the board, following nomination from the membership, in accordance with CFWI's constitution and rules.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -

Transactions with Directors

During the year the company reimbursed Directors’ expenses amounting to £1 1,590 (202 4 - £13,590) to 13 trustees.

Collection of Affiliation Fees

Affiliation fees received during the year by the charitable company included £108,327, collected as agent for, and paid to, the National Federation of Women’s Institutes.

The trustees' r eport was approved by the Board of Trustees.

Mrs S A Prescott - Chair
Trustee
Dated: 13 January 2026
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
- 6 -

I report to the trustees on my examination of the financial statements of The Cheshire Federation Of Women's Institutes (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity 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 charity’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.

Independent examiner's statement

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:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

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

4

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.

Mr Robert Hall, FCA
Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU
Dated: 13 January 2026
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
4,805
6,809
Charitable activities
4
140,635
148,324
Investments
5
19,483
13,090
Total income
164,923
168,223
Expenditure on:
Charitable activities
6
152,632
144,630
Total expenditure
152,632
144,630
Net gains/(losses) on investments
10
9,087
20,239
Net income and movement in funds
21,378
43,832
Reconciliation of funds:
Fund balances at 1 October 2024
680,403
636,571
Fund balances at 30 September 2025
701,781
680,403

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
25,549
25,549
Investments
13
203,364
194,148
228,913
219,697
Current assets
Stocks
14
1,794
2,507
Debtors
15
15,092
12,720
Cash at bank and in hand
480,011
470,294
496,897
485,521
Creditors: amounts falling due within one year
16
(24,029)
(24,815)
Net current assets
472,868
460,706
Total assets less current liabilities
701,781
680,403
The funds of the charity
Unrestricted funds
18
701,781
680,403
701,781
680,403

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 13 January 2026
Mrs A Beckett - Hon Treasurer
Trustee
Company registration number 03013730 (England and Wales)
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 9 -
1
Accounting policies
Charity information

The Cheshire Federation Of Women's Institutes is a private company limited by guarantee incorporated in England and Wales. The registered office is 11 White Friars, Chester, CH1 1NZ. The nature of the charity's operations and principal activities are described in the Trustees' Report on page 1.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's Memorandum and Articles, 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 charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity 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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for goods or services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding assets for investment purposes such as shares and cash deposits. It includes dividends and interest. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend income is recognised as the charity’s right to receive payment is established.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

- Expenditure on charitable activities includes the costs incurred in the management of its various projects and activities; and

- Other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

An analysis of these costs is included in note 7.

1.6
Tangible fixed assets

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:

Freehold land and buildings
Not depreciated - see below
Fixtures and fittings
10% reducing balance

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.

Freehold land and buildings relates to the charity's main premises at 11 White Friars, Chester, CH1 1NZ. The trustees have taken the decision not to depreciate the property as the estimated useful economic life of the asset is so long that depreciation would be immaterial to provide for in the accounts.

1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8
Impairment of fixed assets

At each reporting end date, the charity 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).

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 11 -
1.9
Stocks

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.

1.10
Cash and cash equivalents

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.

1.11
Financial instruments

The charity 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 charity's balance sheet when the charity 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received, where material.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 12 -
1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14

Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
4,805
6,809
4
Income from charitable activities
Charitable income
Charitable income
2025
2024
£
£
Income from charitable activities
140,635
148,324
Analysis by fund
Unrestricted funds
140,635
148,324
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
4
Income from charitable activities
(Continued)
- 13 -
Performance related grants analysis
Charitable income
Charitable income
2025
2024
£
£
Calendars and literature
3,480
3,974
Courses, events and raffles
1,463
1,096
Affiliation fees
94,483
88,466
Sub-committees
28,581
25,846
Core activity
12,578
28,942
Rent
50
-
Other
-
-
140,635
148,324

All income is classified as unrestricted.

5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
19,483
13,090
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 14 -
6
Expenditure on charitable activities
Charitable expenditure
Charitable expenditure
2025
2024
£
£
Direct costs
Staff costs
45,720
33,563
Direct costs
42,693
60,778
Rates and water
138
522
Light and heat
4,019
3,896
Repairs and maintenance
18,889
6,309
Sub-committee travel
182
245
Sundry expenses
2,509
2,838
114,150
108,151
Share of support and governance costs (see note 7)
Support
27,586
24,730
Governance
10,896
11,749
152,632
144,630
Analysis by fund
Unrestricted funds
152,632
144,630
7
Support costs allocated to activities
2025
2024
£
£
Insurance
5,627
5,701
Printing, postage and stationery
9,498
9,457
Computer software and website
8,811
5,578
Telephone
1,496
1,433
Bank charges
2,154
2,561
Governance costs
10,896
11,749
38,482
36,479
Analysed between:
Charitable expenditure
38,482
36,479
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
7
Support costs allocated to activities
(Continued)
- 15 -
2025
2024
Governance costs comprise:
£
£
Accountancy
3,450
3,270
Legal and professional
1,082
851
C.F. committee and meetings (incl. travel)
3,663
4,340
WIA Travel
2,701
3,288
10,896
11,749
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Administrative staff
2
3
Employment costs
2025
2024
£
£
Wages and salaries
45,431
33,417
Other pension costs
289
146
45,720
33,563
There were no employees whose annual remuneration was more than £60,000.
10
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2025
2024
Gains/(losses) arising on:
£
£
Revaluation of investments
9,087
20,239
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 16 -
11
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

12
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 October 2024
25,549
21,049
46,598
At 30 September 2025
25,549
21,049
46,598
Depreciation and impairment
At 1 October 2024
-
21,049
21,049
At 30 September 2025
-
21,049
21,049
Carrying amount
At 30 September 2025
25,549
-
25,549
At 30 September 2024
25,549
-
25,549
13
Fixed asset investments
Listed investments
£
Cost or valuation
At 1 October 2024
194,148
Valuation changes
9,216
At 30 September 2025
203,364
Carrying amount
At 30 September 2025
203,364
At 30 September 2024
194,148
Fixed asset investments revalued

The historical cost of investments is £172,949 (20 2 4 - £1 72,820). All investments are valued at the traded market value at the balance sheet date.

THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 17 -
14
Stocks
2025
2024
£
£
Finished goods and goods for resale
1,794
2,507
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
15,092
12,720
16
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
404
-
Other creditors
8,975
13,209
Accruals and deferred income
14,650
11,606
24,029
24,815
17
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
289
146

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2024
Incoming resources
Resources expended
Gains and losses
At 30 September 2025
£
£
£
£
£
General funds
680,403
164,923
(152,632)
9,087
701,781
THE CHESHIRE FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
18
Unrestricted funds
(Continued)
- 18 -
Previous year:
At 1 October 2023
Incoming resources
Resources expended
Gains and losses
At 30 September 2024
£
£
£
£
£
General funds
636,571
168,223
(144,630)
20,239
680,403
19
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

During the year the company reimbursed trustees' expenses amounting to £11,590 (20 2 4 - £13,590). The number of trustees who received expenses during the year was 13 (20 2 4 - 1 3).

The expenses were for travel and purchases made on behalf of the company during the year.

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