Flrst Flo(x
Th• FI￿r￿k￿lOn
Chester Buglnegs Pork
Chestef
CH4 gG8
12th June 2026
Dear Slr8,
Independent Examination of Financial Statements
November 2025
Year ended 08
We conflrm that the followlng representations are made on the basis of enquirles of management
and 8taff wlth relevant knowledge and experience (and, where appropriate, of inspectlon of the
Supportlng documentation) sufficient to satisty ourselves that we can properly make each of the
followlng representations to you in connection with your report on the financial statements of the
charity for the year ended 8th November 2025:
Flnancial Statements
l. We acknowledge that the work performed by you Is substantially less in scope than an audit
performed in accordance wlth Auditlng Standards and that you do not express an audit opinlon.
2. We confirm that the charity was entitled to exemption under the Charities Act 2011 to have its
flnanclal statements for the financlal year ended 8th November 2025 audited. We also confirm that
the trustees have not requlred the charity to obtain an audit of its financial statements for the financial
year.
3. We acknowledge as trustees our responsibility for the financial statements which give a true and
falr vlew of the state of affairs of the charity as at the end of the financial year and of its profit or loss
for the flnancial year, and which otherwise comply with the requlrements of that Act relating to
flnanclal statements, so far as appllcable to the charity. All the accounting records have been made
avallable to you and all transactlons undertaken by the charlty have been properly reflected In those
accountlng records. All records and related Information, includlng the minutes of the dlrectors, and
shareholders, meetlngs have been made avallable to you.
4. We conflrm that we have malntalned proper accountlng records, as requlred by the Charlty
Commlsslon.
6. We conflrm, to the best of our knowledge and belief that there have been no Instances ot non-
compllance or breaches of any laws or regulations which are essential to the activities ot the charltys
buslnasg.
6. We are not aware of ony pendlng Iltlgatlon whlch may result In a signlficant k>ss to the charity.

7. There were no contingent liabilities at the balance sheet date.
8. As trustees, we have considered the financial position of the charity. We are not aware of any
material uncertainties or doubts about the ability of the charity to continue as a 'going concern, for
the foreseeable future.
9. We confirm that there were no transactions with related parties of the charity or amounts due to or
from related parties at the balance sheet date which are required to be disclosed In the financial
statements other than those which are detailed in the notes to the financial statements.
10. There have been no events since the balance sheet date which necessitate revision of the figures
included in the financial statements or disclosure in the notes to the financial statements.
Yours faithfully
Mr Davld Walker- Chalrman
Signed on behalf of the trustees
12th June 2026

CHARITY NUMBER: 1001314
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026

CHESTER PAROCHIAL RELIEF IN NEED CHARITY
FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
CONTENTS
Page
Charity Information
Report of the Trustees
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

Page 1
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
CHARITY INFORMATION
Registered Charity Name
The Chester Parochial Relief in Need Charity
Address
St. Thomas of Canterbury Parish Church,
Parkgate road,
Chester,
CH14AG.
Charity Number
1001314
Trustees
Mr David Walker (Chairman)
Mrs Margaret Bellis
Ms Carol Toms
Ms Christine Burkett
Ms Jo Carter
Rev Anne-marie Naylor
Mr Luke Feather
Mrs Sue Mountford
Independent Examiners
Xeinadin North West Limited
First Floor
The Foundation
Herons Way
Chester Business Park
Chester
CH4 9GB

Page 2
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
REPORT OF THE TRUSTEES
The Trustees present their report and the independently examined financial statements for year ended 8
November 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 Charities Act 2011, 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). No formal systems in place accounts
completed from the bank as minimal transactions in the period.
Objectives and activities
The objects of the Chester Parochial Relief in Need charity are the relieving either generally or individually
persons resident in the area of Chester who are in conditions of need, hardship or distress. The objects of the
related consolidated charity are the providing of one or more persons with a bible, prayer book or other
religious books with any remaining income being used to augment the income of the Chester Parochial Relief
in Need charity.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities
the charity should undertake.
Achievements and performance
Trustees wanted to maximise amount of money available to give as grants and could no longer justify costs
for a Clerk to complete administration of the charity. Agreed to a three-month transition across to Chair taking
over the administration responsibilities. Clerk costs £4900 from November 2024 to August 2025 due to
previous financial year overpayment of £2100.00.
The charity gave £885.00 of Religious Books to 3 different Chester schools as part of the Consolidated
Charity Governance
Lap top and software purchased, box files, address for charity moved to St Oswald with Thomas of
Canterbury (linked to Ex-officio Trustee Anee-marie Naylor), new contact telephone number and phone plus
SIM purchased, new leaflets all costing £605.94.
New Web Site designed and set up via donation with small annual domain charge to pay £28.77.
New bank account opened to allow for internet banking and debit card with a high street branch in Chester for
easy access. Charity spent £12,806.00 on items awarded as grants.
The tenant of 63 Bridge Street at the beginning of the financial year, Da Noi Restaurant, had been struggling
to meet quarterly rent payments from early 2024 and made a repayment agreement for accumulated arrears.
In October 2024 we met with Da Noi and their agent and were informed that they would be closing the
restaurant after Christmas 2024 and hoped to reassign the lease before it was due to end in April 2025. Da
Noi identified a new tenant, Sam Morgan, but arrangements were not completed until the original lease ended
in April 2025. The charity engaged agents Fisher German and Solicitors Aaron and partners to complete the
new lease and follow up unpaid rent from Da Noi Restaurant costing a total of £10,147.68. Outstanding rent
form Da Noi remains unpaid but we hope some of the money can be collected. Last rent paid on 63 Bridge
Street was in November 2024 for £2500.00 which was paid on 4111124 (last financial year 202312024 leaving
a debt at the end of Da Noi tenancy of £13,744.63 including fees and interest. New Tenant Sam Morgan took
over the tenancy on 31712025 and negotiated 6 month rent free period to allow for refit and agreed annual rent
of£21,500.
Buildings Insurance for 63 Bridge Street was reviewed and discovered that it had been under insured. The
premium has doubled but tenant of property will pay quarterly on top of rent pro rata as set out in tenancy
agreement- cost £3432.45 to November 2026.

Page 3
Financial revlew
During the year the Chester Parochial Relief in Need charity received total income of £33,780 (2024:
£49,270). This comprised fixed asset investment income of £8,380 (2024: £7,253), grants £22,900 (2024:
£13,700) and related consolidated charity rental income of £2,500 (2024: £28,217).
Expenditure totalled £40,469 (2024: £27,996). This comprised charitable grants of £14,721 (2024: £11,351),
insurances of £4,826 (2024: £2,843), investment management fees of £1,690 (2024: £1,687), legal fees of
£10,148 (2024: £nil) and other administration expenses of £9,084 (2024: £12,115).
The related consolidated charity transferred £2,500 (2024: £26,200) to the Chester Parochial Relief in Need
charity. The charity has seen a revaluation surplus of £9,158 (2024: surplus of £14,307) on its investments
and a disposal profit of £30 (2024: £20), so the overall movement of funds was a surplus of £2,499 (2024:
£35,583).
The value of its investments increased from £186,511 to £195,097. Cash reserves decreased from £99,134 to
£93,047. The value of the endowment fund as at 8 November 2025 was £186,654 (2024: £178,438) and the
income fund was £101,490 (2024: £107,207).
Reserves
3 different funds a Bible fund, income fund and Perm endow fund. All reconciled by David Walker,
Trustees made decision to place £50,000 in CCLA high interest account as reserve to cover costs and any
shortfall in income plus generating extra interest on cash. Balance at end of year is £57,082.38.
The board of trustees has examined the requirements for the reserves policy considering the severity and
likelihood of the primary risks to the charity. It has established a policy whereby unrestricted funds not
committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of
projected expenditure for the following financial year.
Plans for the future
Links have been made via new website and Cheshire West Voluntary Action Charity to encourage more
referrals. Further applications for funding from Henry Smith Charity, full rental income from 63 Bridge Street is
expected and with no administration costs there will be more funds available to distribute in the area of
benefit. Store Vouchers planned for Christmas and religious books again at Easter. The charity will continue
to operate as normal and implement plans next year. Plan for charity to provide mobile phones and SIM cards
to trustees to streamline administration further. Rental income from land at Kinnerton to be agreed.

Page 4
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
REPORT OF THE TRUSTEES- continued
Structure, GovernAnce and Management
The Chester Parochial Relief in Need charity was registered on 17 December 1990 having been formed under
a scheme dated 8 November 1988, varied on 25 March 1993, 7 October 1998 and 6 June 2005.
The charity trustees are responsible for the general control and management of the charity. The trustees give
their time freely and receive no remuneration or other financial benefits.
Existing trustees are responsible for the recruitment of new trustees as and when required. References are
taken and the prospective trustee is invited to attend trustees meeting prior to their appointment.
Trustees
The trustees who served during the year and up to the date of signature of the financial statements were:
Mr David Walker (Chairman)
Mrs Margaret Bellis
Ms Carol Toms
Ms Christine Burkett
Ms Jo Carter
Rev Anne-marie Naylor
Mr Luke Feather
Mrs Sue Mounfford
Trustees are appointed in accordance with the governing document of the charity. None of the trustees has
any beneficial interest in the company. All Trustees have defined areas of responsibility commensurate with
their skills and experience. An appropriate financial control policy is in place and is reviewed regularly by the
trustees.
Investment policy
The trustees have delegated the management of its listed investments to a firm of stockbrokers who report
back to the trustees on a quarterly basis. In the process of moving investments from Rathbones to Quilter
Cheviot who offer lower rate for annual management fees.
Risk management
The trustees recognise their responsibilities with regard to risk management. Risks to which the charity may
be exposed are identified and reviewed by the trustees on an annual basis.
Recruitment and appointment of new trustees
New trustees are recruited and appointed by the existing trustees as vacancies arise on the Board.
Induction and training of trustees
New trustees are provided with information about the charity and its work and their role and responsibilities as
trustees,

Page 6
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
REPORT OF THE TRUSTEES- continued
Trustees, responsibilities statement
The trustees are responsible for preparing the trustees, report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the charity for that period. In
preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP (FRS102)'
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable group will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Charities Act 2011 and the provisions of the Trust Deed.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for
the prevention and detection of fraud and other irregularities.
y order of the trustees
Mr David Walker (Chairman)
Date: 12 June 2026

Page 6
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHESTER PAROCHIAL RELIEF IN NEED CHARITY
YEAR ENDED 8 NOVEMBER 2026
I report to the trustees on my examination of the financial statements of Chester Parochial Relief In Need
(the charity) for the year ended 8 November 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the
2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5)(b) of the 2011 Act.
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:
accounting records were not kept in respect of the charity as required by section 130 of the
2011 Act. or
the financial statements do not accord with those records. or
the financial statements do not comply with the applicable requirements concerning the form
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination.
Stephanie Baker BA(Hons) ACA
Xeinadin North West Limited
First Floor
The Foundation
Herons Way
Chester Business Park
Chester
CH4 9GB
Date: 12 June 2026

Page 7
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 8 NOVEMBER 2026
Bible
Income
Fund
Perm
Endow
2026
Total
2024
Total
Fund
INCOME
Charitable activities
(Note 2)
(Note 3)
(Note 4)
22,900
22,900
2,500
8,380
13,700
28,217
7,253
100
Other trading activities
Investments
Other income
2,500
1,869
6,511
TOTAL INCOME
2,500
24,769
6,511
33,780
49,270
EXPENDITURE
Charitable activities
(Note 5)
(38,854)
(1,615)
(40,469)
(27,996)
TOTAL EXPENDITURE
(38,854)
(1,615)
(40,469)
(27,996)
NET FUNDS BEFORE TRANSFER
2,500
(14,084)
4,895
(6,689)
21,274
Gains/(losses) on investments:
On disposal
On revaluation
(Note 7)
(Note 7)
30
30
9,158
9,188
20
370
8,787
8,817
14,287
14,307
370
Net transfer between funds
(2,500)
6,934
(4,434)
NET MOVEMENT IN FUNDS
(6,731)
9,279
2,499
35,581
Balance at 9 November 2024
107,207
178,438
285,646
250,065
Balance at 8 November 2025
100,427
187,717
288,144
285,646

Page 8
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
BAIANCE SHEET
YEAR ENDED 8 NOVEMBER 2025
2025
2024
FIXED ASSETS
(Note 7)
INVESTMENTS- PERMANENT ENDOWMENT
Investment Assets with Rathbones at valuation
186,654
178,438
INVESTMENTS- ACCUMULATED INCOME
Investment Assets with Rathbones at valuation
8,443
8,073
195,097
186,511
CURRENT ASSETS
Cash at CCLA
Cash at Rathbones- Permanent Endowment
Cash at Rathbones- Accumulated Income
Cash at Bank
57,082
1,064
193
34,708
7,082
228
40
89,002
93,047
99,134
TOTAL NET ASSETS
288,144
285,646
FUNDS
(Note 8)
Permanent Endowment Fund
Accumulated Income Fund
186,654
101,490
178,438
107,207
288,144
285,646
Approved by the Trustees on 12 June 2026
Signed on its behalf by:
Mr David Walker (Chairman)

Page 9
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
1. Accounting pollcles
a) Charity Information
Chester Parochial Relief in Need is a charitable trust registered with the Charity Commission in England and
Wales. The registered number is 1001314 and the registered off is The Parish Office, St Peters Church,
Watergate Street, Chester, CH12LA.
b) Basis of preparatlon
The financial statements have been prepared in accordance with the charity's governing document, the
Charities Act 2011, 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 Practi￿ 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 not to prepare a Statement of
Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only
to the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practi￿ for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, except the investments
which are included at market value. The principal accounting policies adopted are set out below.
c) 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.
d) Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
Restricted funds are subject to specific conditions by donors 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.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
e) Income
Grants and donations are recognised where there is entitlement, certainty of receipt and the
amount can be measured with sufficient reliability.
Investment income is recognised on a received basis.

Page 10
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
NOTES TO THE FINANCIAL STATEMENT8
YEAR ENDED 8 NOVEMBER 2026
1. Accounting policies (continued)
fj Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
The charity has taken exemption from disclosing the names of grant recipients and their amounts as
permitted under the charity SORP section 16.25.
g) Fixed asset investments
Investments are stated at market value at the balance sheet date. The statement of financial activities
includes the net gains and losses arising on revaluation and disposals throughout the year.
h) Cash at bank
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the account.
i) 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 paty 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.
2. Charitable activities
Unrestricted
funds
2026
Total
Total
2026
2024
Grant received
22,900
22,900
13,700
22,900
22,900
13,700
The above grants were received from The Henry Smith Charity in 2025 and The John Holford Charity in 2024.
All income from charitable activities in 2025 were unrestricted.

Page 11
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
3. Other trading activitles
Restricted
funds
2026
Total
Tot21
2025
2024
Rent received
2,500
2,500
28,217
2,500
2,500
28,217
All income from other trading activities in 2024 was restricted.
4. Investments
Unrestricted Endowment
funds
funds
2026
2026
Total
Total
2026
2024
Dividends from listed investments
1,869
6,511
8,380
7,252
1,869
6,511
8,380
7,252
In the comparative period dividends from listed investments totalled £8,380 of which £1,869 was unrestricted
and £6,511 was endowed.
5. Charitable Expenditure
Income
Fund
Permanent
Endowment
2026
Total
2024
Total
Direct costs
Grants awarded
14,721
14,721
11,351
Support costs
Legal & professional fees
Insurances
Clerks fees
Trustee expenses
Advertising
Room hire
Independent examiners fees
Investment management fees
Charity
10,148
4,826
4,900
600
29
250
2,700
74
605
10,148
4,826
4,900
600
29
250
2,700
1,690
605
40,469
2,843
10,500
182
299
113
1,020
1,687
1,615
38,854
1,615
27,996

Page 12
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
S. Charitable Expenditure (continued)
Bible
Fund
Income
Fund
Permanent
Endowment
2024
Total
Direct costs
Grants awarded
11,351
11,351
Support costs
Insurances
Clerks fees
Independent examiners fees
Investment management fees
Trustee expenses
Advertising
Room hire
2,017
826
10,500
1,020
2,843
10,500
1,020
1,613
74
1,687
182
299
113
27,996
182
299
113
24,365
2,017
1,613
During the year grants were awarded to individuals and organisations who rely on the charity for household
essentials & educational supplies with £2,437 being used for shopping vouchers, £5,000 for household
appliances & £6,200 for household furniture. £885 was also awarded in the form of book donations to nearby
schools.
6. Trustees
During the year, no trustee received any remuneration or other benefits from the charity besides trustee
expenses which totalled £600 (2024: £182).
7. Fixed Asset Investments
2025
2024
Movement in fixed asset investments
Market value brought foNard at 9 November
Surplus/(Deficit) on revaluation
Disposals
186,511
9,188
(602)
174,513
14,306
(2,308)
Market value as at 8 November
195,097
186,511
If the investments were stated at historical cost. The value at 8 November 2025 would be £195,097 (2024:
£187,189).

Page 13
CHESTER PAROCHIAL RELIEF IN NEED CHARITY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 8 NOVEMBER 2026
8. Statement of funds
Asat
9 Nov 2024
Other
Movements
Asat
8 Nov 2026
Income
Expenditure
Bible fund
Income fund
Permanent endowment
2,500
24,769
6,511
(2,500)
7,304
4,387
107,208
178,438
(38,854)
(1,615)
100,427
187,717
285,646
33,780
(40,469)
9,187
288,144
Asat
9 Nov 2023
Other
Movements
Asat
Income
Expenditure
8 Nov 2024
Bible fund
Income fund
Permanent endowment
28,217
14,459
6,594
(2,017)
(24,364)
(1,613)
(26,200)
34,124
6,383
82,990
167,075
107,208
178,438
250,065
49,270
(27,994)
14,307
285,646
9. Analysis of funds
At 8 November 2026
At 8 November 2024
Income
Permanent
Total
Fund Endowment Funds
Income
Permanent
Fund Endowment
Total
Funds
Fixed asset investments
8,443
91,984
186,654 195,097
1,063
93,047
8,073
99,135
178,438 186,511
99,135
Current assets
100,427
187,717 288,144
107,208
178,438 285,646