Charlt¥ reclrtrailon number 1071395
Company re8lstratlon number 32945471En8land and Wales)
CHAPTER IWEST CHESHIRE) LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

CHAPTER (WEST CHESHIRE) LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Truste•s
Lee Mooney
Stephanie OgunjimS
Gabor Balint
Louise Mcwatt
Kevln Hochard
Joanne Hadlev
Se¢retsry
Janice Easlwood
Charlty numb¢r
1072395
Company number
3294547
Reglstered offlce
Sianlaw Abbey Business Centre
Dover Drive
Ellesmere Port
Cheshire
CH65 98F
IndepebKlent examln
Mltchell Charlesworth
24 Nlcholas Street
Chester
CHI 2AU
Bankers
Metro 8ank
15 Paradlse Street
Liverpool
LI 3EU

CHAPTER (WEST CHESHIRE) LIMITED
CONTENTS
P4ge
Chair's Report
Trusiees report
Independent examiner's report
Statement of financial activSties
Balance sheet
Statemeni of cash flows
io
Notes to the financial statements

CHAPTER (WEST CHESHIRE) LIMITED
CHAIR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
l am dellghted to be able to say that over thls last flnanclal year to 31 March 2024, Chapter has gone from strength to strength
both financially and in terms of the service breadth and quality we have been able to deliver. Over the last year there has been
little evidence of improvement ID the challenge5 laced by the NP15 and capacity in Social Care has continued to be well below
even a basic level of adequacy. The ongoin8 C05t of livin8 crisis has only added to the stresses of everyday life for many. The
mental healih services provided by Chapter across Cheshire West and Chester have continued to provide viial support to
people who oiherwise may have no access io alternarive help.
In the 2023124 financial year, Chapter has continued its trajectory of strengthening its financial performance and posltion. We
closed our 2023124 financial year with a healthy surplus, which puts us into a sustainable position. This outcome is
testament to the leadership and efforts of all staff of this small organisation and it makes planning for the future very ex¢itin8,
exploring how we can continue to expand our servlces in a responsible and financially affordable wav.
We are very lucky to have such a professlonal. dedlcated and hu8ely capable team delivefin8 excellent pro8rammes and
support for our servlce users. They are led by our CEO, Jolene Weaver who has shown exceptlonal leadershlp and I know the
wider team feel they have exceptlonal support whlch means we have reiained our siaff and creaied opportunlties for them to
develop and grow in their role5. We have updated and Improved our risk management policie5 and adapted our programmes
to ensure we remain current and up to date in all we do. Our use of volunteer5 continues to prove very successful, and they
are a crucial element of our service delivery. They themselves receive extensive trainin8 and Valuable work experience.
Chapter beneflts from continued support from both our loyal lon8.term fundin8 supporters and from new sources ol fundin8
which has allowed us to operate with confidence and io selectively expand our service provision into areas where there 1$
clearly additlonal need. We could not be more grateful for thelr support and the confidence they have shown In Chapter to
deliver on our commitments to them.
We contlnue to offer four core services, these bein8 Aspire, Connect, RE:SET and Belon8. These pro8rammes can be reviewed
on our webslte. and they continue to deliver to the varying needs of our service users with the same high level of quality and
effecriveness. We have also contlnued to make good use of The Haven and have been pleased io see its use continuing to
expand. The programmes we offer empower our service users and help to support both them and their families to progress to
a betier place, wlth confidence and trust key to thai progress. The feedback and case studies ihat we review regularly gSve us
confldence that we are maklng a truly positive dlfference in ihe cofflmunitles we serve.
It has been a privilege for me to remain as Chair of Chapter through a second year of strong progress and succe55. At the next
AGM Stephanie 08unjimi will be steppin8 down as Deputy Chair and retiring as a Trustee. I would like to express my own
personal thanks to Steph and the thanks of everyone at Chapter for the major contribution she has made durin8 her time with
us. Our Intent is to appoint Joanne Hadley as our new Deputy Chair at the AGM and l am confident she can do a great job In
thls expanded role,
Chapter wlll contlnue to strSve to meet the mental health support needs of the communities we serve acfOSS Cheshlre West
and Chester. Our key focu5 will remain on quality and effeciiveness of the Services we deliver. We plan to expand our services
in precise areas where there 15 a recogni5ed need. and funding 5UPPQrt available, to deliver the quality standards we Set
our5elve5. Everything we do 15 dependent on the support and generosity of our funding partners, and this allow￿ us to retain
Chapter team of exceptional capabilities who can really make a difference to people's lives. I cannot thank either of ihese
enou8h for what they enable Chapter to deliver.
I look forward to Chapter continuing to evolve and positlvely develop and broaden our Gipabilitles to meet some very
important needs of our local communities and I have every confidence In our abillty to do so.
Lee Mooney
Chalr

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and financlal statements for the year ended 31 March 2024.
The financlal statements have been prepared In accordance with the accounting policles set out in Note I to ihe flnancial
statements and comply wlth the Charlty's 8overnln8 document, the Companies Act 2CK)6 and Accountlng and Reportin8 by
Charitie5.' Statement of Recommended Practice applicable to charities preparing thelr 3ccount5 in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. {effective l January 2019).
Objertlve5 and actlvltSes
All of Chapter's activities are developed to ensure it can achieve the followin8 aims:
helpin8 people to promote positlve mental health
supporting people to better manage iheSr mental health
build confldence. life skills and greater self-esteem
supporting people to work and be able to Ilve an independent life
enabling people to overcome isolation and be part of a community.
Publlc Benellt
All charltie5 are legally required to have aims thal provide public benefit. The Charity Comm155ion in Its 'Charities and Public
Benefil, guidance states thal an organisation's aims are lor the public benefit. Firstly. there must be an identiliable benelil,
and secondly, that the benefit must be to the publlc or a section of the publlc.
The trustees confirm their regard lor the guidance and are confident ihat Chapter meets the crlteria. For example,.
the oblerts of the Charity In our Memorandum and Articles of Assoclatlon are defined as PublSc Benefit
our progre$5. including ihe number of beneficiaries, 15 reported publicly in the Trustees, Annual Report
Chapier accepts referrals from statutory agencles, such as local auihorilies and NHS trusis. as well as local ihird
sector organlsalions, who suppori people affected by mental 111-health bui do not provide the same servSces as
Chapler
The core of Chapter's services are free at the point of dellvery lo its servlce users, except in certain instances such as
the provlslon of training courses to corporate/prlvate clients.
Actlvltles
Chapter continues to provide a variety of servlces and activities to promote mental health recovery, these include:
ASPIRE - focused one-to-one menlal health coaching to enable people living with mental 111-health to set meanlnglul
goals to support thelr recovery. Moilvational. emotional. and posilive encouragement remain an integral part of this
work
BELONG - group activitSes that brlng people Ilvlng with mental ill-health together around a shared Interest to bulld
confidence, meet new people, and try new thln8s. We have developed a wider offer for thls service In 2023124
thanks to our National Lottery fundin8
CONNECT - our one-to-one li5tenin8 service providin8 a non-judgementsl listening ear. This is delivered by an
mazing team of trained volunteer5
RE..SET . a series of mental health and wellbein8 work5hop5 promotin8 POSltive mental health. RE:SET Supports
people to develop life skills to aid their mental health recovery. Peer support is a particularly successful aspect of thi5
work,

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
We contlnue to develop our work wSth the wlder communlty Includlng at The Haven, Ouf wellbelng garden In Ellesmere Port.
Alongslde sessions delivered by the Chapter team, we have continued to enable other community organisatlons to access the
space. In 2023124 the Wilderness Trlbe delivered a men's mental health group there on a weekly basis. At the end of 2023,
national charity, The Conservation Volunteer5, approached Chapter to deliver a range of se55ions at The Haven. We are excited
to see how this new relationship develops over the next year bringing benefits for both Chapter service users and the wider
community. We have continued to develop our work with the private and statutory sector deliverin8 a range of bespoke
mental health and wellbeing Workshops alongslde accredited Menlal Health First Aid qualiflcations.
Partnershlps
Chapter contlnues to work in partnershlp wlth other or8anisations lo deliver best outcomes for the people who need our
services. We have been èn instrumentsl member of the local Menial Health Alllance, a group of voluntary and community
sedor or8anlsations collaborating to make a real dlfference in ihe local mental health services landscape.
Achle¥ements and performance
In 2023124 Chapter surpassed its prevlous yeaf's achlevements by workln8 With 324 unlque Indivlduals with a total of 2,882
attendances. We contlnued to receive a high number of referrals through a wide range of referral Sources and developed new
pathways with organisatloDS such as specialist drug and alcohol services. Our Service u5er5 continue to reflert the community
we serve with a diverse range of needs. We continue to provide our support based on the presenlin8 needs of the individual,
adaptin8 our delivery to ensure the best outcomes for everyone who acce55es Chapter.
We value our whole team at Chapter reco8ni5in8 the contribution of both our paid staff and the wider volunteer team. We
offer initlal and on80in8 traSnSng lo ensure that everyone has ihe skllls and confidence they need to provide the best quality
service to those who need our support.
We monitor our policy frameworks to ensure we are meeiln8 all statutory requlrements, managing rlsk to the organlsatlon
and supportSn8 our team to deliver a range of high.quallty servlces meetin8 the needs of people livlng with mental ill.health In
the local area.
Flnanclal revlew
Chapter maintains adequate controls over the assets of the charlty whlch are regularly revlewed by the CEO, Treasurer and
board of trustees. The financial performance and positlon of the or8ani5ation is captured in monthly management accounts
that are annotaled by the CEO and shared wlth the trustee5. The charity has restricted and unrestrirted accounts a5 described
in the accounts.
Continuing on the trajectory we started in 2022123, we have achieved a compleie turnaround in our financlal performance.
Our structure and cost control meani ihat, despite ihe challen8in8 economic envlronmenl ènd continuin8 to reward our staff
In a responsible way. we have kept costs virtually at the same level as the previous financial year, as they Sncreased by just over
£lk to £240k from £239k. At the same tlme, Chapter has been able to Increase its income bv lust over 20% from the prevlous
year, to £294k from £245k. We have been successful Sn applyln8 for 8rants for speclfic work and our success In obtalnlng
fundln8 from the Natlonal Lottery has made a material dlfference.
Over the year we worked to diversify our income 5trearn5. This included securing funding from contract5 With Statutory
38encies such a5 the l(xal authority and health partners, securin8 donation5 from the wider community. deliverin8 trainin8 to
private busine55es. and receivin8 8rants from charitable trusts.

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnanclal reserve slrateoy
The company's reserve strate8y has been formulated under the guldance of the Charity Commlsslon (Charlty reserves:
buildln8 resllience ICC1911 that sets out that there is no single level or even a range of reserves that is rlght for all charltles.
Any target set by trustees for the level of reserve5 to be held. or decision that there is no need for reserve5. should reflect the
particular circumstances of the individual charity. For Chapter. its Fleserves Policy is reviewed annually, and its reserves
position is calculated monthly in the management account5. The purpose of reserves is to support the on80in8 objectives of
the charity so that ne8ative fluctuations in funding would not have an immediate adverse impact on clients or staff. In
addiiion, reserves are provided to make good any deflclts from authorised projects.
Our objectlve Is to malntaln protected reserves represenlln8 at least two months, runnln8 Costs plus closure costs, As a
secondary Indicator, we are also tracking and monitorln8 six months. running Costs as a lead-lndicator and review this
quarterly. The Treasurer and CEO, sUPPOrted by the finance officer work closely and meet regularly to revlew the financial
performance and position of the or8anisation.
Flnanclal risk
As a small charity Chapter still relies heavily on short term grant funding. however securing a three-year grant from the
National Lottery12023-20261 has increased our stability and ability to plan. We continue io work to develop our corporate
services offer to Increase earned Income and we are working to build relationships In the community to maximise donations
from members of the publlc who have an interest In our work.
Rlsk mJnagement
The Board of Tru5tee5 regularly revlews the major risk io wh•ch Chapter is emposed through regular reports Irom ihe CEO.
Whenever posslble, processes and procedures are in place to mitlgale these risks and a clear policy framework helps to ensure
rlsks are monitored, managed. and mltlgated as far as reasonably practlcable. The rlsks to external funding are kept under
frequent examination 50 that, when required, new and diversified fundln8 source5 can be investigated and if necessar¥, the
activities of the charity can be modified. Internal financial risk5 are minimised by the adoption of a 5Ulte of clear policie5 and
procedures.
Projects are monitored and 355essed fegularly to ensure consistent quality acr055 all operational aspects of the charitv.
Trainin8 is provided to staff and volunteers to ensure that safe8uardin8 and safe workin8 practices are central to all our
activitle5.
Strurture, governance and mana8ement
Chapter IWe5t Cheshire) Llmitedls a registered charlty INO. 10723951 and as a company Ilmlted by 8uarantee INO, 32945471.
It is £overned by Its Memorandum and Artlcle5 of Association dated 19th December 1996.
The Trustees. who are also the directors for the purpose of company law, and who served during the yeaf and up to the date
of signature of the financial statements were..
Lee Mooney
Stephanie Ogunjirni
Gabor Balint
Louise Mcwatt
Kevln Hochard
Joanne Hadley

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Appolntment of trustees
Trustees are expected to=
support the organisation and its aims
act as ambassadors for ihe organisation
demonstrare sound common sense and a breadth of experience
declare any potential conflicts of Interest
attend board of irustee meetings
help with specific projects as required
be le8ally able to urry out thelf duties as trustees
Trustee5 are appolnted by the board of tru5tee5. New tru5tee5 are recruited a5 required to complement the sk1115 of existing
trustees. New trustees undergo an induction into the organisation which includes, as a minimum, training around
safeguarding and confidentiality. All board members sign the Trustee HandtK￿k on induction.
Mana8ernent
Chapter's activities are overseen by a boafd of trustees,. at the start of the financial year 2023124 the board consisted of six
trustees. The board of irustees meets, on average. every eight weeks to receive reports from the Chief Executive Officer and to
effect strate81¢ and administrative declslons. Chapter does noi operate a sub-committee structure. To ensure that the board Is
Informed about Chapler's performance between board meetings, the Treasurer approves monthly management accounts. The
CEO also prepares regular briefings which provide updates about the team, finance and fundraising, ser¥lce Pfovlslon. and
marketln8 and engagement. The board also regularly revlews the Risk Re8lster.
At each board meetin8 the CEO provides a more detailed report including information about new opportunitles, any risks, ary
serious incidents and any safeguarding or health and safety issues. The CEO also present5 performance against key
performance indicator5 which the board agrees at ihe beginning of each financial year- these may be adjusted if new projects
are secured. Presentations by member5 of staff on different aspects of the work with Chapter may a150 be periodically
brou8hi to the board ol trustees meetin8.
Structure
Trustee5 are also directors of the charilable company for the Purposes of the Companies Act. The financial statement5 have
been prepared in accordance wlih the accountln8 pollcles sei out In ihe noies io the financial statemenis and comply with the
charity's governing document, Companies Act 2Crf)6 and 'Accounting and Reporling by CharitSes.' Statement of Recommended
Practice, applicable to charlties preparing their accounts Sn accordance wlth the Financial Reporting Standard applicable In the
UK and the Republic of Ifeland IFRS 1021 leffective l January 20191.
CEO comments
It has been a privilege to lead the Chapter team over the past 12 months. It has been another challenglng year for people
Ilvin8 Wlth mental ill-health. Unfortunately, too many people are still struggling to find the help and 5UPPOrt they need to
thrive. Many of the people that we are working Wlth face complem challenges. fortunately. we have a skilled team that
conlinue to draw upon their experiences to support people effectivelv.
In 2024 we will be workin8 wlth our wmmunity to review our strate8y lo ensu￿ that Chapter is still meeting the need5 of the
communlty it serves, ensuring that we continue to focus on Ihe things that matter to the people we work with,
Independent emamlner
Miichell Charlesworth was appointed as Independent Examiner for 2023124 and a re501ution will be put before the Annual
General Meeiin8 re8ardin8 future Independent Examiner.

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
ru5
ees report Wa5 approved by the 8oard of Trustees.
Lee Mooney
Tvust•e
2310912024
Date-.............................................

CHAPTER (WEST CHESHIRE) LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHAPTER (WEST CHESHIRE) LIMITED
I report to the Trustees on my emamlnation of the financial statements of Chapter (West Cheshlrel Limlted (the Charltyl for the
year ended 31 March 2024.
ResponslbSlltle$ and basls of report
As the Trustees of the Charity land also its directors for the purposes ol company lawl you are responsible for the preparatSon
ol the flnancial slatements in accordance with the TequiremeDiS of ihe Companie5 Act 2006 {the 2006 Act).
Having satisfied myself that the financial statements of the Charrty are not required to be audited under Part 16 of the 2006
Aci and are eliglble for Independent examination, I report in respect of my examination of the Charity's financial statements
carrled out under section 145 of the Charities Act 2011 (the 2011 Actl. In carrying Out my examination I have followed all the
applicable Directions 8lven by the Charity Commission under section 14515llbl of the 2011 Act.
Independent emamlnei's statement
Since the Charity's 8ross income exceeded £250.LKX) your examiner rnust be a member of a body listed in section 145 of the
2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered
Accouniants in En8land and Wales, which is one of the listed bodies,
I have completed my examlnation. I confirm that no matters have come to my attentlon in connectlon wlih ihe examinatlon
8lvln8 me cause to belleve thal in any material resped..
accounting records were not kept in respect of the Charity as required by sefflion 386 of the 2006 Act,. or
the financial statements do not accord with those records,. or
the financial staiements do nor comply with the accounting requlrements of Section 396 of the 2006 Act other than any
requlrement thai the accounts give a true and fair view which is not a maller considered as part of an independent
examinatSon.' or
the financlal statements have not been prepared In accordance wlth the methods and principles of ihe Statement of
Recommended Practice for accounting and reportlng by charities appllcable to charitles preparing thelr accounts In
a¢cordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no Concerns and have come acr0$5 no other matters In connection with the examination to which attention should be
drawn In thls report In order to enable a proper understandln8 of the flnanclal statemenls to be reached.
Mltchell Charlesworth
24 Nlcholas Street
Chester
CHI 2AU
Dated: 24 September 2024

CHAPTER (WEST CHESHIRE) LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unreslrlcted
funds
2024
Restrlrted
funds
2024
Total
Unrestrlrted
funds
2023
Restrlct¢d
funds
2023
Total
2024
2023
P4ole5
Income from:
Donations and legacies
Charltable activitles
Investment5
51,912
5,289
2,386
235.329
287.241
5,289
2,386
103.258
8.550
133.613
236.871
8.550
Total Income
59,587
235,329
294,916
111.808
133.613
245,421
Expendlture on:
Charltable attivltles
5,239
235,329
240,568
105,778
133.613
239,391
Totsl expendlture
5,239
235.329
240.568
105,778
133,613
239.391
Net IbKome and movernent In
funds
54,348
54,348
6,030
6.030
Reconclllatlon of funds:
Fund balances at l April 2023
76,360
76,360
70,330
70,330
Fund balanc¢s at 31 March 2024
130,708
130,708
76.360
76,360
The statement of flnancial activitSes includes all 8alns and losses reco8nised in the year. All Income and expenditure derive
from continuing actlvities.

CHAPTER (WEST CHESHIRE) LIMITED
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Flxed assets
Tanglble assets
li
5,989
8,869
Current assets
Debtors
Cash at bank and in hand
12
2,718
2CQ,137
106,912
129.383
202,855
178,1361
236,295
(168,8041
Credltors: amounts fallln8 due wlthln one year
IJ
Net currert assets
124,719
67,491
Total assets less curreni Ilabllltles
130,708
76,360
Net assets excludlni penslon Ilablllty
130,708
76.360
The funds of the Charlty
Unrestricted fund5
130,708
76,360
130,708
76,360
The company Is eniitled to the exemptlon from the audlt ￿quIreMent contained In sectlon 477 of the Companles Act 2CM)6. for
the year ended 31 March 2024.
The directors acknowledge their responsibilities for complying with the requlrements of the Companies Act 2006 with respect
to accountlng records and the preparatlon of flnancial statements,
The members have not required the company to obtain an audlt of its flnancial statements for the year In question In
accordance with seclion 476.
These flnancial statemenis have been prepared in accordance wlth the provlslons appllcable to companle5 subleci to the small
companles regirne.
1110912024
The fi
cial statemen
were approved by the Trustees on .........................
Gabor Balint
Trustee
Company registration number 3294547 IEn8land and Wales)

CHAPTER (WEST CHESHIRE) LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash Ilows from operatlng actlvltles
Cash genefated from operations
16
68,368
27,717
In¥ertln$ actl¥ltles
Proceeds from disposal of tanglble fixed asset5
Investment income received
400
2.386
Net cash generated Irom Snvestlni adlvltles
2.386
400
Net c•sh used In Ilnanclni artlvltles
Net IKie•se In cash •nd c4sh equlv4lents
70,754
28,117
Cash and cash equlvalents ai beginnlng of year
129,383
101,266
C•sh and cash equlv•lents at end ol year
2iXJ,137
129.383
10-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountln8 pollcles
Charlty InformatSon
Chapter (West Cheshire) Limited is a prlvate company Ilmited by guarantee incorporated in England and Wales. The
re8lsiered offlce Is Sianlaw Abbey Buslness Cent￿. Dover Drlve, ElleSMe￿ Port, Cheshire, CH65 9BF.
1.1 Accountln8 comientlon
The financial statements have been prepared in accordance with the Charlty's governlng document, the Companies Act
2006 and "Accounting and Reporting by Charities: Ststement of Recommended Prartice applicable to charities
preparing thelr accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 leffective l January 20191". The Charity is a Public Beneflt Entity as defined by FRS 102.
The financial 51atements are prepared In sterlin& which 15 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, Imodified to include the revaluation
of freehold propenies and lo include investmenr properties and certain flnancial insirumenls ai fair valuel. The
princlpal accouniing policies adopted are set oui below,
1.2 Golng concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the CharSty 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 Charltsble funds
Unrestricted funds are available for use at the discretion of the Trustees In furtherance of their charilable objeclives.
Restrirted funds are subject to speclflc condltlons 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.
Endowment funds are subject to specific conditlons by donors that the capital must be maintained by the Charity.
1.4 Income
Income is recognised when the Charlty Is legally entltled to it after ary performance condltions have been met. the
mount5 can be measured reliably, and it15 probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been norified of the
donation. unless performance conditlons require deferral of ihe amount. Income tax recoverable in relatSon to
donations received under Gift Aid or deeds of covenant is recognlsed at the time of the donailon.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impendin8 distribution, the
amount 15 known. and receipt 15 expected. If the amount 15 not known. the legacy is treated a5 a contingent a55et.
11

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Actountlng policies
Iconllnuedl
1.5 Expendltur•
Empenditure 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 actlvlly, The costs of each activlty are made up of the roial of direct costs and shared costs,
Including support costs involved In underiakln8 each aciivity. Direct costs attrlbutable to a sin8le aciivity are allocèted
dlrectly to that activity. Shared costs whlch contribute io more than one actlvity and support cost5 which a￿ not
attributable to a single activity are apportioned between those actlvities on a basis consistent with the use of resources.
Central staff costs are allocated on the basls of time spent, and depreciatlon charges are allocated on the portion of the
asset's use.
Expenditure is reco8nised when It is Incurred and Is recofded 8ross ol related Income on the following bases..
Charltable expenditure comprises dlrect expenditure including direct staff cosis attriburable io its activilles.
Governance costs comprlse those Incurred as a result of constltulional and statutory requirements.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at COSt and subsequently measured at cost or valuatlon, net of depreciation
and any impairment losses.
Depreciation is reco8nised so as to write off the cost or valuation of assets less their residual values over their useful
lives on the following bases:
Fixtures and fittin85
Computer5
15% reducin8 balance
25% strai8ht line
The galn or10ss èrlslng on the dlsposal of èn asset is determSned as the dlfference between the sale proceeds and the
carrylng value of the asset. and is recognised In the 5tstement of financlal actlvities.
1.7 Impalrnient ol flxed assets
At each reporting end date, the Charity revlews the carrylng amounts of its tsnglble assets to determine whether there
Is any indication that those assets have suffered an Impairment loss. If any such Indicatlon exists. the recoverable
amount of the asset is estimated in order to detennine the extent of the impairment loss lif any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid investments
with ori8inal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowin85 in
current liabilitles.
1.9 Flnanclal Instruments
The Charity has elected to apply the provislons of 5ectlon 11 'Bèsic Flnancial In5trument5' and 5ectlon 12 '0ther
Financlal Instruments15sues' of FRS 102 to all of its fi'nancial 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 statement5. when ihere is a
legally enforceable right to set off the recognised amounts and therels an Intention to settle on a net basls of lo realise
the asset and settle the liability simultaneouslv.
12-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Actountlng policies
Iconllnuedl
Boslcflnonclol ossets
8asic financial assets, which Include debiors and cash and bank balances. are initially measured ai transaciion price
including transaction costs and are subsequently carried al amortlsed cost Using the effeclive interest method unless
the arrangement constitules a Ilnanclng transaction. where the transaction is measured at the present value of the
future receipls discounted at a market rate of interest. Flnancial assets classified as receivable wlthin one year are not
amortlsed.
Bosl¢flnonclal Ilobllltles
Basic flnancial Ilablliiies, includln8 C￿dItorS and bank loans are Inltlally reco8nised at tfansaction prlce tsnless the
arrangement constltutes a financlng transactlon. where the debt Instrument is measured at the present value of the
futu￿ payments d15counted at a market rate of interest. Flnancial liabilitles classified as payable within one year are not
amortised.
Debt instruments are subsequently carried at amortlsed cost, using the effective interest rate method.
Trade creditors are obligarions to pay for 8oods or seThices ihat have been acqulred in the ordinary course of operations
from suppliers. Amounts payable are classified as current liabilities if payment is due wiihin one year or less. If noi, they
are presented as non-current liabllliies. Trade credilors are reco8nised Inltially at transactlon price and subsequenily
measured at amortlsed cost using the effectlve interesl method.
Derecoqnltlon olfinonclol Ilobllltles
Financial liabilities are dereco8nised when the Charit¢s contraclual obli8ations expire or are dischar8ed or cancelled.
1.10 Employee benefft$
The cost of any unused holbday entltlement Is reco8nlsed In the period in whlch the employee's sep4lces are recelved.
Termlnation benefits are recognlsed Immediately as an expense when the Charlty Is demonstrably committed to
terminate the employment of an employee or to provide termination beneflts.
Crltlcal accountlTri estlmates and Judgements
In the application of the Charity's accounlin8 policles, the Trustees are required to make iud8ements, estimales and
asstsmptions about the carrying amount of assets and liabllities ihat are not readily apparent from other sources. The
estimates and ass(xiated assumptions are based on historlcal experience and other factors that are considefed to be
relevant. Actual results may differ from these estimates.
The estimate5 and underlylng assumptions are reviewed on an onEolng 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.
13-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Donatlons and legacles
Unrestrlcted
funds
Restrlcted
funds
Total Unrestricted
funds
Restricted
funds
Total
2024
2024
2024
2023
2023
2023
Donations and gifts
Grants Receivable and
Conlracts
7,946
7,946
25,585
25.585
43,966
235,329
279,295
77,673
133.613
211.286
51,912
235.329
287,241
103,258
133,613
236,871
Grnnts re¢elv•ble for c(ve
•ctfvltles
Albert Gubav
The National Lottery-
Awards for All
The National Lottery"
Community Fund
Charlie Waller Institute
Cheshlre Communlty
Foundalion - vaflOUS grants
Cheshlre East Council
Chesire West & Chester
Council
CWP NHS Foundatlon Tfust
The Edward Gostling
Foundalion
Garfield Weston
The Haberdashers,
Company
Masonic Charitable Trust
NHS Cheshlre CCG
NHS Che5hlre & Merseyside
People's Postcode Trust
Severn Trent
Tudor Trust
UKH FoundatSon
Versus Arthritis
West Cheshire Mental
Health Forum
Westminster Foundation
Olher
18,909
18,909
6,306
6,306
7.425
7.425
10.475
10.475
88,410
88,410
3.495
3,495
8,144
8,144
4,074
12,399
4,074
12,399
29.615
22,498
29,615
22,498
35.480
35,480
8,000
6,253
6,253
25,000
25,000
3.576
6.664
6,970
10,436
13.377
3.576
6,664
6,970
10,436
13,377
3.336
13,940
3,336
24,376
10,436
20,0(X)
20.000
25.000
16,668
16.668
5,000
4,998
25.0
4,998
119
2,503
11,685
119
2,503
16,235
414
io.o(K)
17,189
414
10,000
34.426
4,550
17,237
43,966
235,329
279,295
77,673
133,613
211,286
14-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charltsble artlvltles
Unrestrlrt•d
funds
2024
Unr•strlcted
funds
2023
Sales wlthln tharltable artlvltles
Sale of goods
5.289
8.550
Income from Investments
Unrestrlrted
funds
2024
Unr*strSrted
funds
2023
Interest receivable
2.386
Expendlture on Charltable actlvltles
Charltable
•ctlvltles
Charltable
actlvltles
2024
2023
Dlrect tosts
Staff costs
Depreciation and impairment
service.user support costs
Business expenses
WCMHF expendltu
178,690
2.880
18.796
37.383
119
183,140
3.241
20.336
29,359
413
237,868
236,489
Share of support and £ovemanee cosrs {see note 71
Governance
2,700
2,902
240.568
239.391
Analysls by lund
Unrestrlcted funds
Restricted funds
5.239
235,329
105.778
133,613
240.568
239.391
15-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to artlvltles
2024
2023
Governance costs
2,700
2.902
Analysed between:
Charitable activities
2,700
2,902
Trustees
None of the Trustees lor any per￿n$ connected wlth them) recelved any remuneratlon or benellts from the Charlty
durln8 the year.
Employees
The average monthly number of employees during the year was:
2024
2023
Number
Number
Charltable and management
Empl¢>yment costs
2024
2023
Wa8es and salaries
178,690
183,140
There were no employee5 whose annual remuneration was more than £60.OtK).
Rernuneratlon of key mana8emerf personnel
The remuneration of key management personnel, whols ihe Chlef Executive Officer,
is as lollows.
2024
2023
Aggregate compensation
35,995
33.958
10 Tamatlon
The charity Is exempt from taxatlon on its activitles because all Its income Is applSed for charitable purposes.
16-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 TaTh8lble fixed assets
Fl*turrt and
fftun
Compuo•rs
Total
At l April 2023
13.223
12.656
25.879
At 31 March 2024
13,223
12,656
25,879
Depreclatlon and lrnpalrment
Ai l April 2023
Depreciaiion char8ed in ihe year
6,579
996
10,431
1.884
17.010
2.880
At 31 March 2024
7,575
12,315
19,890
Carrylng amount
At 31 March 2024
5,648
341
5,989
At 31 March 2023
6,644
2,225
8,869
12
Debtors
2024
2023
Amounts tslllng due wfthln one year:
Trade debtors
Other debtors
Prepayments and accrued Income
913
650
1,155
105.430
100
1,382
2,718
106.912
13 Credltors: amounts lalllnl due wlthln one year
2024
2023
Othef taxation and yxial security
Other creditors
Accruals and deferred Income
2,721
3,507
71,908
2,355
4,088
162.361
78,136
168.804
17-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Rertrlrted lunds
The re5trirted fund5 of the charity comprise the unexpended balance5 of donations and grants held on trust subject to
specific condition5 by donor5 as to how they may be used.
Movement In
funds
lTrcomlni
Movement In
funds
B•l•rKe
•y••nd•d 31 Math 2014
X Aprll 2021
•xp•nd•d l Ayll 1023
Albert Gubay
Asd
Foundation
818 Lottery-
Awards for All
818 Lottery -
Heritage
Cheshlre
Communlty
Foundation -
lrnproving
Outcomes
6,306
16,3061
18,909
118,9091
141X)I
2,475
12,4751
7,425
17,4251
8,IXIO
18,0001
4,074
14,0741
8.144
18.1441
Cheshlre East
Council
Cheshlre West
& Chester
Councll
Chester
Bluecoat
Charitv
CWP NHSFT
Declbellas
Department of
Work &
Pensions
IZ.399
112.3991
35,480
135,4801
29,615
129,6151
300
13001
22,498
502
{22,4981
15021
Duchy of
Lancaster
The
Haberdashers,
Benevolent
Foundation
Hemby
Charitable
Trust
Hydrogen
Village Fund
ICWVA)
546
15461
3.576
13.5761
1.000
11.0001
1,0
11,o(x)I
Ma50nic
Charitable
Foundation
Morrison's
Foundation
3,336
13,3361
6.664
16,6641
3,437
13.4371
1.143
11.1431
18-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Re5trlrted funds
Iconllnuedl
The National
Lottery
NHS Education
NHS Cheshire
NHS West
Cheshlre CCG -
WCMHF
People's
Postcode Trust
Prince of
Wales
Charitable
Fund
Robert
Clutterbuck
Charitable
Trust
88,410
6,970
10.436
188,4101
16,9701
110,4361
13,940
(13,9401
413
14131
119
11191
13,377
113,3771
1,500
11,5001
I,ooo
11,0001
Sanctuary
Group
Cheshlre West
Crowdfund
Ispacehlvel
Severn Trent
The Chrime5
Familv
Charltable
Trust
UKSPF ICWVAI
The Ursula
Keyes, Tru51
Versus Arthritis
Vivo Care
Choices Ltd
WC&NW
Chamber of
Commerce
1.000
11,0001
1.5
11.5WI
5,102
20,IXIO
15,1021
120,0001
1.500
11,5001
2,500
12,5(K)I
2,030
4,998
12,0301
14.9981
1.850
11.8501
500
15001
We51min5ter
Foundation
3 Counties
Connected
10,000
(10,0001
2,503
12.5031
2,0(K)
12,0(X)I
133,613
{133,6131
235,329
{235.3291
19-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Re5trlrted funds
Iconllnuedl
Albert Gubay- Aspire wellbelng coach Sala￿e5
Asda Foundatlon - Belong actlvlty supplles
81£ Lottery (Awards for All) - Belon8 activity 5e55ions
Ch¢shlr¢ Communlty Foundatlon Ilmprovlni Oulc¢>mes fund) - Aspire programme
Cheshlie West & Chester Councll - Aspire programme
CWP NHSFT- Asplre programme
CWP NHSFT- Belon8 sesslons and Connect programme In Cheshlre East
Dedbellis - 5UPPOrt for parents of children with mental ill-health
Duchy of Lancaster - Office furnlture
The Haberdashers, Benevolent Foundatlon - Belong sesslons and Connect programme Sn rural CheshSre
Hydro8en Vlllaie Fund (CWVA) - Belong actlvlty se551ons
Masonk Charltable Trust - Belong activity sesslons
Morr150n's Found•tlon . BeloD8 arts and crafts sessions
The Natlonal Lottery - Supportin8 all core services
NHS Educallon - Wellbeln8 coach peer support Iralnln8
NHS Che5hlre- RESET sessions
NHS Cheshlre . West Cheshlre Mental Health Forum - a community consultation group, of which Chapter manage the
book-keeping
People's P05tcode Trust - Belon8 activity sesslons
5anrtuary Group- Belon8 activlly sessions
UKSPF (CWVA) - Belon8 arts & crafts sesslons
The Ursula Keye5' Trust- IT equipment
Versus Arthrltls - Belong actlvity sessions
Westmlnster Foundatlon . Aspire wellbelng coach salarles
3 Countles Connerted - Belon8 activlty trlps
-20-

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15
Unrestrlcted funds
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 de5i8nated funds which have
been set aside out of unrestricted funds by the trustees for specific purposes.
At l Aprll 2023
Incomln8
resources
R¢sources
expended
At 31 March
2024
General funds
76,360
59,587
15,2391
130,708
Prevlous year:
At l Aprll ZOZZ
Incomln8
resour¢es
Resources
expended
At 31 March
2023
General funds
70,330
111,808
(105,7781
76,360
16 Cash ienerated from operatlons
2024
2023
Surplus for the year
54,348
6.030
Adjustments for..
Inveslment Sncome reco8nlsed In statement of financlal actlvltles
(Gainllloss on dlsposal of tan8lble fixed assets
Depreciation and Impairment of tsngible flxed a55ets
12,3861
81
3,241
2.880
Movements In workin8 Capital..
Decreasellincreasel in debiors
IDecreasellincrea5e in creditors
104,194
190,6681
188.7511
107,116
Cash generated from operatlons
68,368
27.717
17 Analysls ol changes In net fvnds
The Charity had no material debt during the year.
21