**REGISTERED CHARITY NUMBER: 1133300**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2021
for Chester and District Federation of the Blind
Johnstone Howell & Co 104 Whitby Road Ellesmere Port Cheshire CH65 0AB
Chester and District Federation of the Blind
## Contents of the Financial Statements for the Year Ended 31 December 2021
|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|4|
|Independent Examiner's Report||5||
|Statement of Financial Activities||6||
|Balance Sheet||7||
|Notes to the Financial Statements|8|to|15|
|Detailed Statement of Financial Activities|16|to|17|
Chester and District Federation of the
Blind
## Report of the Trustees for the Year Ended 31 December 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of 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 and aims**
The organisation exists to promote social inclusion amongst blind and partially sighted people who are socially excluded from society, or parts of society, as a result of being blind or partially sighted by:
A. Raising public awareness of the issues affecting blind and partially sighted people, both generally and in relation to their social exclusion.
B. Providing advocacy and support to blind and partially sighted people.
C. Enabling and encouraging blind and partially sighted people to seek to influence local bodies, such as councils, health and education authorities, to take into account the requirements of blind and partially sighted people.
D. Providing recreational facilities and other opportunities for blind and partially sighted people through service provision and other mechanisms.
E. Providing education and information to support and enable blind and partially sighted people to maximise their educational opportunities.
## **Public benefit**
The trustees have full regard to the Charity Commission's guidance on public benefit. The Charity's aims and activities fulfil the public benefit requirement of the Charities Act, 2011. Its charitable purposes are concerned with the advancement of citizenship, community development, and health the charity advances this by providing opportunities for social inclusion (clubs, outings, holidays etc). The charity's beneficiaries are within the Cheshire and adjacent areas. Opportunities to benefit are promoted by providing subsidised transport and activities.
Page 1
Chester and District Federation of the
Blind
## Report of the Trustees for the Year Ended 31 December 2021
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
Treasurer's Report to the AGM Year-End 2021
As Treasurer of CDFB I have a responsibility to keep an eye on the overall financial position of the charity. To that end this brief summary is based on the annual Unaudited Financial Statements for the Year Ended 31 December 2021 for Chester and District Federation of the Blind (CDFB) which were prepared by Chartered Accountants Johnstone Howell & Co., as approved by the board of trustees of the Charity prior to this AGM.
The single most notable thing about the year was, of course, the ongoing Covid-19 health emergency. Tiered level restrictions by area had already been introduced in 2020, and during 2021 pandemic control measures were eased and by the summer months had been greatly reduced. CDFB continued to adjust to the changing circumstances as the Government made efforts to bring the UK's economy out of pandemic mode in gradual steps. I'm pleased to be able to report that despite the challenges the Charity continued to cope remarkably well. Resources were switched back to begin to incorporate "normal" modes of operation. Hence some routine costs, much reduced due to the curtailment of social activities/events, for example transport costs began to rise again (travel costs more than doubling from £5,451 in 2020 to £11,634). Funding levels were maintained thanks to significant grants being received, in particular from the National Lottery and the Morgan Foundation in particular (income from those being £10,000 and £35,875 respectively).
Overall, the total Charity income was a very healthy £222,646. This represents a small decrease in relation to the equivalent figure for 2020 of £230,441. Income from fund raising events was £18,880, an increase on the 2020 figure again reflecting the gradual lifting of social restrictions. Contributions to income in 2021 continued to include grants received and Government support although these were less than in 2020 due to pandemic support tapering off. As in previous years, the largest single contribution to Charity income was the £152,605 of donations, the vast majority of which came from the CDFB Trading Ltd. (the Charity's subsidiary) with the activities at the Depot and shops continuing to be a financial success story.
At the year-end, total funds held by the charity were £576,600 (including £5,378 of restricted funds) representing a 19% increase of £91,879 on the 2020 figure.
Despite challenges the Charity has persevered and continued to build up a very solid financial position. With the reserves now available CDFB can make further progress with the renewal of vehicles during 2022 and to seriously contemplate the refurbishment of the Ellesmere Port Depot and Shop. At the same time the core business of providing services can be kept under constant review given the flexibility provided by the reserves available.
Finally, I would like to take this opportunity to thank our wonderful volunteers and dedicated staff. The volunteers usually add well in excess of 350 hours every week, a huge positive contribution to the organization. Without such conscientious workers we would not have been able to deliver services and continue to be valued by the community.
Recommendation: to re-assess the value of the Rossmore Unit for inclusion in future financial statements.
P Bellerby
Page 2
Chester and District Federation of the
Blind
## Report of the Trustees for the Year Ended 31 December 2021
## **FINANCIAL REVIEW**
## **Reserves policy**
At present the charity has two major sources of income, profits from trading and income from fundraising. There is a third source of income, grants but the charity does not rely on grant funding for core costs, grant funding tends to be used to run specific projects and buy specified equipment.
Though the charity creates its own income we cannot be certain that there will never be a down turn in trading or a loss of fundraising opportunities. Therefore, our income cannot be guaranteed. For this reason the charity should hold money in reserve to cover a lean period and/or to cover the cost of redundancies and other obligations in the case of the charity being forced to close.
To avoid closure if funding difficulties were to happen the Chester and District Federation of the Blind board of trustees has agreed to keep a certain level of financial reserves to ensure that main operations can continue for a period of six months in the event of loss of income.
The main concerns of the board are to ensure:
That staff can continue working, primarily to secure new funding and That members/service users are supported to move on to other services.
The level of reserves is calculated and monitored every 12 months as the amount of reserves required will alter according to the number of staff we employ and other commitments the charity may undertake.
The board has decided that a sum of £100,000 should be held in reserve to cover six months outgoings.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1133300
## **Principal address**
Unit 37 Rosscliffe Road Ellesmere Port Cheshire CH65 3AS
## **Trustees**
Mrs L C Butt Dr M Bhakoo Mrs J Jones Ms J Whitmore Ms S Towell Ms G L Salmon J Bhargava
## **Independent Examiner**
A M Bagnall FCA Johnstone Howell & Co 104 Whitby Road Ellesmere Port Cheshire CH65 0AB
Page 3
Chester and District Federation of the Blind
Report of the Trustees for the Year Ended 31 December 2021
## **GOVERNANCE**
The board has reviewed and revised existing policies.
Approved by order of the board of trustees on 30 August 2022 and signed on its behalf by:
Dr M Bhakoo - Trustee
Page 4
Independent Examiner's Report to the Trustees of Chester and District Federation of the Blind
## **Independent examiner's report to the trustees of Chester and District Federation of the Blind**
I report to the charity trustees on my examination of the accounts of Chester and District Federation of the Blind (the Trust) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts 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.
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 accounts to be reached.
A M Bagnall FCA Johnstone Howell & Co 104 Whitby Road Ellesmere Port Cheshire CH65 0AB
30 August 2022
Page 5
## Chester and District Federation of the
## Blind
## Statement of Financial Activities for the Year Ended 31 December 2021
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
152,605
**Charitable activities**
5
General expenditure
2,006
Funding of a volunteer co-ordinator
-
Coronavirus (COVID-19) pandemic related
support
-
Other trading activities
3
18,880
Investment income
4
20
Other income
3,260
**Total**
176,771
**EXPENDITURE ON**
Raising funds
6
18,199
**Charitable activities**
7
General expenditure
48,008
Travelling
11,634
Other
4,794
**Total**
82,635
**NET INCOME/(EXPENDITURE)**
94,136
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
477,086
**TOTAL FUNDS CARRIED FORWARD**
571,222|Restricted
funds
£
-
-
10,000
35,875
-
-
-
45,875
-
46,137
-
1,395
47,532
(1,657)
7,035
5,378|2021
Total
funds
£
152,605
2,006
10,000
35,875
18,880
20
3,260
222,646
18,199
94,145
11,634
6,189
130,167
92,479
484,121
576,600|2020
Total
funds
£
118,187
40,134
-
56,500
15,562
58
-|
|---|---|---|---|
||||230,441
1,580
96,896
5,451
5,808|
||||109,735|
||||120,706
363,415|
||||484,121|
The notes form part of these financial statements
Page 6
Chester and District Federation of the
## Blind
## Balance Sheet 31 December 2021
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Intangible assets
12
-
Tangible assets
13
235,885
Investments
14
1
235,886
**CURRENT ASSETS**
Debtors
15
149,336
Cash at bank and in hand
189,130
338,466
**CREDITORS**
Amounts falling due within one year
16
(3,130)
**NET CURRENT ASSETS**
335,336
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
571,222
**NET ASSETS**
571,222
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
1
5,377
-
5,378
-
-
-
-
-
5,378
5,378|2021
Total
funds
£
1
241,262
1
241,264
149,336
189,130
338,466
(3,130)
335,336
576,600
576,600
571,222
5,378
576,600|2020
Total
funds
£
1
246,120
1
246,122
73,562
166,397
239,959
(1,960)
237,999
484,121
484,121
477,086
7,035
484,121|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 30 August 2022 and were signed on its behalf by:
M Bhakoo - Trustee
The notes form part of these financial statements
Page 7
Chester and District Federation of the
Blind
for the Year Ended 31 December 2021
## Notes to the Financial Statements
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Intangible assets**
Intangible assets represents the cost of nine user licences for Cyber Eyes. The expenditure is to be amortised over its estimated useful life of three years.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost Improvements to property - 2% on cost Fixtures and fittings - 15% on cost Motor vehicles - 20% on cost Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 8
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2021
|**2.**
**DONATIONS AND LEGACIES**
Donations
Subscriptions
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Government grants received,
Job Retention Scheme
General expenditure
Government grants received,
discretionary
General expenditure
Grants
Funding of a volunteer co-ordinator
Coronavirus (COVID-19) pandemic related
Grants
support
Grants received, included in the above, are as follows:
Awards for all England, Big Lottery
The Morgan Foundation
Big Lottery Fund
Tesco
Cheshire West Voluntary Action|2021
£
152,605
-
152,605
2021
£
18,880
2021
£
20
2021
£
2,006
-
10,000
35,875
47,881
2021
£
10,000
35,875
-
-
-
45,875|2020
£
118,082
105|2020
£
118,082
105|
|---|---|---|---|
|||118,187||
||||2020
£
15,562|
||||2020
£
58
2020
£
5,134
35,000
-
56,500|
||||96,634|
||||2020
£
-
35,500
20,000
500
500|
||||56,500|
continued...
Page 9
Chester and District Federation of the Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **6. RAISING FUNDS**
## **Other trading activities**
|Fundraising expenses
**7.**
**CHARITABLE ACTIVITIES COSTS**
General expenditure
Travelling
**8.**
**SUPPORT COSTS**
General expenditure|2021
£
18,199
Support
Direct
costs (see
Costs
note 8)
£
£
92,196
1,949
11,634
-
103,830
1,949
Governance
Finance
costs
£
£
233
1,716||2020
£
1,580|
|---|---|---|---|
||||Totals
£
94,145
11,634|
|||105,779||
|||Totals
£
1,949||
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
Trustee Dr M Bhakoo was paid a total of £200 throughout the year ended 31 December 2020 (2021 - Nil) in respect of bookkeeping services provided to the charity.
## **Trustees' expenses**
No expenses were paid to the trustees during the year ended 31 December 2021 (2020 - £1,000).
## **10. STAFF COSTS**
The average monthly number of employees during the year was as follows:
||2021|2020|
|---|---|---|
|Administration|3|4|
No employees received emoluments in excess of £60,000.
continued...
Page 10
Chester and District Federation of the
## Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2021
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
118,187
**Charitable activities**
General expenditure
40,134
Coronavirus (COVID-19) pandemic related
support
-
Other trading activities
15,562
Investment income
58
**Total**
173,941
**EXPENDITURE ON**
Raising funds
1,580
**Charitable activities**
General expenditure
40,396
Travelling
5,451
Other
4,413
**Total**
51,840
**NET INCOME/(EXPENDITURE)**
122,101
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
354,985
**TOTAL FUNDS CARRIED FORWARD**
477,086
**12.**
**INTANGIBLE FIXED ASSETS**
**COST**
At 1 January 2021 and 31 December 2021
**AMORTISATION**
At 1 January 2021 and 31 December 2021
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020|Restricted
Total
funds
funds
£
£
-
118,187
-
40,134
56,500
56,500
-
15,562
-
58
56,500
230,441
-
1,580
56,500
96,896
-
5,451
1,395
5,808
57,895
109,735
(1,395)
120,706
8,430
363,415
7,035
484,121
Computer
software
£
5,526
5,525
1
1|Total
funds
£
118,187
40,134
56,500
15,562
58|
|---|---|---|
|||230,441
1,580
96,896
5,451
5,808|
|||109,735|
|||120,706
363,415|
|||484,121|
continued...
Page 11
Chester and District Federation of the
## Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **13. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2021
Additions
Disposals
At 31 December 2021
**DEPRECIATION**
At 1 January 2021
Charge for year
Eliminated on disposal
At 31 December 2021
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020
**COST**
At 1 January 2021
Additions
Disposals
At 31 December 2021
**DEPRECIATION**
At 1 January 2021
Charge for year
Eliminated on disposal
At 31 December 2021
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020|Improvements
Freehold
to
property
property
£
£
134,738
110,815
-
-
-
-
134,738
110,815
6,564
7,033
1,094
2,216
-
-
7,658
9,249
127,080
101,566
128,174
103,782
Motor
Computer
vehicles
equipment
£
£
37,767
470
-
-
(21,700)
-
16,067
470
37,763
468
-
-
(21,699)
-
16,064
468
3
2
4
2|Fixtures
and
fittings
£
18,106
1,332
-
19,438
3,948
2,879
-
6,827
12,611
14,158
Totals
£
301,896
1,332
(21,700)
281,528
55,776
6,189
(21,699)
40,266
241,262
246,120|
|---|---|---|
Included in cost or valuation of land and buildings is freehold land of £80,000 (2020 - £80,000) which is not depreciated.
continued...
Page 12
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **14. FIXED ASSET INVESTMENTS**
||Shares in|
|---|---|
||group|
||undertakings|
||£|
|**MARKET VALUE**||
|At 1 January 2021 and 31 December 2021|1|
|**NET BOOK VALUE**||
|At 31 December 2021|1|
|At 31 December 2020|1|
There were no investment assets outside the UK.
In order to comply with best practice the trustees have established a private limited company to carry on the charity's trading activities. CDFB Trading Community Interest Company previously known as CDFB Trading Limited (registered in England and Wales, company number 07466434) was incorporated on 10 December 2010. The charity owns the entire issued share capital of CDFB Trading Community Interest Company.
## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Amounts owed from
subsidiary company
**16.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**17.**
**MOVEMENT IN FUNDS**
At 1.1.21
£
**Unrestricted funds**
General fund
477,086
**Restricted funds**
Cyber Eyes
1
Big Lottery Fund
1
The National Lottery Community Fund
7,033
7,035
**TOTAL FUNDS**
484,121|2021
£
149,336
2021
£
1,522
1,608
3,130
Net
movement
in funds
£
94,136
-
-
(1,657)
(1,657)
92,479|2020
£
73,562|2020
£
73,562|
|---|---|---|---|
|||2020
£
461
1,499
1,960
At
31.12.21
£
571,222
1
1
5,376|2020
£
461
1,499|
||||1,960|
|||5,378||
|||576,600||
continued...
Page 13
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **17. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
The Morgan Foundation
The National Lottery Community Fund
**TOTAL FUNDS**|Incoming
resources
£
176,771
35,875
10,000
45,875
222,646|Resources
Movement
expended
in funds
£
£
(82,635)
94,136
(35,875)
-
(11,657)
(1,657)
(47,532)
(1,657)
(130,167)
92,479|Resources
Movement
expended
in funds
£
£
(82,635)
94,136
(35,875)
-
(11,657)
(1,657)
(47,532)
(1,657)
(130,167)
92,479|
|---|---|---|---|
||||(1,657)|
||||92,479|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Cyber Eyes
Big Lottery Fund
The National Lottery Community Fund
**TOTAL FUNDS**|At 1.1.20
£
354,985
1
1
8,428
8,430
363,415|Net
movement
in funds
£
122,101
-
-
(1,395)
(1,395)
120,706|At
31.12.20
£
477,086
1
1
7,033|
|---|---|---|---|
||||7,035|
||||484,121|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
The Morgan Foundation
Big Lottery Fund
The National Lottery Community Fund
Cheshire West Voluntary Action
Tesco
**TOTAL FUNDS**|Incoming
resources
£
173,941
35,500
20,000
-
500
500
56,500
230,441|Resources
Movement
expended
in funds
£
£
(51,840)
122,101
(35,500)
-
(20,000)
-
(1,395)
(1,395)
(500)
-
(500)
-
(57,895)
(1,395)
(109,735)
120,706|Resources
Movement
expended
in funds
£
£
(51,840)
122,101
(35,500)
-
(20,000)
-
(1,395)
(1,395)
(500)
-
(500)
-
(57,895)
(1,395)
(109,735)
120,706|
|---|---|---|---|
||||(1,395)|
||||120,706|
continued...
Page 14
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **17. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.20|in funds|31.12.21|
||£|£|£|
|**Unrestricted funds**||||
|General fund|354,985|216,237|571,222|
|**Restricted funds**||||
|Cyber Eyes|1|-|1|
|Big Lottery Fund|1|-|1|
|The National Lottery Community Fund|8,428|(3,052)|5,376|
||8,430|(3,052)|5,378|
|**TOTAL FUNDS**|363,415|213,185|576,600|
|A current year 12 months and prior year 12 months combined net movement in funds, included in the above||||
|as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|350,712|(134,475)|216,237|
|**Restricted funds**||||
|The Morgan Foundation|71,375|(71,375)|-|
|Big Lottery Fund|20,000|(20,000)|-|
|The National Lottery Community Fund|10,000|(13,052)|(3,052)|
|Cheshire West Voluntary Action|500|(500)|-|
|Tesco|500|(500)|-|
||102,375|(105,427)|(3,052)|
|**TOTAL FUNDS**|453,087|(239,902)|213,185|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
## **18. RELATED PARTY DISCLOSURES**
Subsidiary company, CDFB Trading Community Interest Company is due to donate profits for taxation purposes for the period under review, amounting to £150,902 (2020 - £116,001), to the charity. The amount owed to the charity by CDFB Trading Community Interest Company at 31 December 2021 amounts to £149,336 (2020 - £73,562) as included in debtors per note 15 to the financial statements.
Page 15
Chester and District Federation of the
## Blind
|Detailed Statement of Financial Activities
for the Year Ended 31 December 2021
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Subscriptions
**Other trading activities**
Fundraising events
**Investment income**
Deposit account interest
**Charitable activities**
Grants
Government grants received, Job Retention
Scheme
Government grants received, discretionary
**Other income**
Gain on sale of tangible fixed assets
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Fundraising expenses
**Charitable activities**
Wages
Pensions
Sub contractors
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Repairs and renewals
Travelling
Canteen
Cleaning
Motor expenses|2021
£
152,605
-
152,605
18,880
20
45,875
2,006
-
47,881
3,260
222,646
18,199
70,728
1,426
3,655
2,565
240
-
234
655
6,778
11,634
2
1,377
4,536
103,830|2020
£
118,082
105|
|---|---|---|
|||118,187
15,562
58
56,500
5,134
35,000|
|||96,634
-|
|||230,441
1,580
80,603
1,227
1,153
2,387
216
255
87
212
1,988
5,451
2
2,281
4,306|
|||100,168|
This page does not form part of the statutory financial statements
Page 16
Chester and District Federation of the
## Blind
|**Charitable activities**
**Other**
Freehold property
Improvements to property
Fixtures and fittings
Motor vehicles
**Support costs**
**Finance**
Bank charges
**Governance costs**
Accountancy fees
Other governance costs
Total resources expended
**Net income**|Detailed Statement of Financial Activities
for the Year Ended 31 December 2021|2021
£
1,094
2,216
2,879
-
6,189
233
1,716
-
1,716
130,167
92,479|2020
£
1,094
2,216
2,041
457|
|---|---|---|---|
|||||
||||5,808
483
1,496
200|
||||1,696|
||||109,735|
||||120,706|
This page does not form part of the statutory financial statements
Page 17