**REGISTERED CHARITY NUMBER: 1133300**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
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 2024
|||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 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 2024
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
Treasurer's report to the AGM for the year ended 31 December 2024.
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 2024 for Chester and District Federation of the Blind (CDFB), and its subsidiary CDFB Trading Community Interest Company. Both statements have been prepared by chartered accountants Johnstone Howell & Co. and shall be approved by the Charity's Board of Trustees prior to the AGM.
The year was a very good one financially for the Charity, with income levels being increased across the board. The primary income sources were trading surpluses, donations and fund raising. Grants received also increased in 2024. Thanks primarily to the support of the Leverhulme Trust who provided £20,000 towards the purchase of a new car for Charity use. Further augmented by a £6,600 grant from the National Lottery Community Fund.
Overall, Charity income for 2024 was a very healthy £265,728. Receipts from fund raising events increased to £36,341 compared with the 2023 figure of £24,195. As in previous years, the largest income source was from donations totalling £202,760 the vast majority of which came from the profits of CDFB Trading. And, by making a donation of all profits to the Charity, within the legal time frame, Trading can avoid having to pay any UK corporation tax for the year.
On the expenditure side, routine costs for repairs stabilized and were much reduced when compared with 2023, when significant refurbishment of the Donation Station and Depot had taken place. Running costs also stabilized in 2024, with the exception of water and general rates which saw a threefold increase. The increases were due to a reassessment of charges levied on neighbors and subsequently re-balanced to cover the two CDFB Trading properties. The overall wages bill including pensions contributions continued to increase in 2024, these cost increases in the region of £21,000 across both organisations, were compensated by the additional income generated over the same period.
At the year-end, total funds held by the Charity were £912,323 (including £1,193 of restricted funds) representing a 17% increase of £132,985 on the equivalent figure for 2023. Hence the rate of growth in funds has also increased in comparison with the previous year, due (as explained above) to reduced repairs and refurbishment costs, whilst income was maintained and improved. Repairs needed to the roof at the Rossmore Unit, were covered through a successful warranty claim. The remaining repairs needed are now considered to be of a decorative nature, which should not entail significant costs.
Therefore, with current assets at the year-end exceeding £660,000 the Charity has continued to build up a very solid financial position, exceeding the operating philosophy requirement of the organization (ie to hold a reserve of £100,000). This level of reserves provides a high level of security and ensures that the Charity's core business of providing services and activities can be maintained and upgraded where needed. Hence, in 2025 for example, the provision of fitness sessions for members is expected to be expanded.
As this point I should like to thank the remarkable team of volunteers, managers and dedicated staff within both CDFB the Charity and CDFB Trading. The volunteers have given approximately 740 hours of work each week, a truly huge contribution to both organizations. Without the combined efforts of all workers the Charity would not have been able to generate income, deliver services and continue to be valued provider within the local community.
Philip J Bellerby CDFB Volunteer and Treasurer
Page 2
Chester and District Federation of the
Blind
## Report of the Trustees for the Year Ended 31 December 2024
## **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 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 2024
## **GOVERNANCE**
The board has reviewed and revised existing policies.
Approved by order of the board of trustees on 17 April 2025 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 2024.
## **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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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
The Institute of Chartered Accountants in England and Wales
Johnstone Howell & Co 104 Whitby Road Ellesmere Port Cheshire CH65 0AB
17 April 2025
Page 5
Chester and District Federation of the Blind
## Statement of Financial Activities for the Year Ended 31 December 2024
|Unrestricted
Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
202,760
-
**Charitable activities**
5
General expenditure
26,607
-
Other trading activities
3
36,341
-
Investment income
4
20
-
**Total**
265,728
-
**EXPENDITURE ON**
Raising funds
6
14,158
-
**Charitable activities**
7
General expenditure
104,060
-
Travelling
4,087
-
Other
9,043
1,395
**Total**
131,348
1,395
**NET INCOME/(EXPENDITURE)**
134,380
(1,395)
**RECONCILIATION OF FUNDS**
Total funds brought forward
776,750
2,588
**TOTAL FUNDS CARRIED FORWARD**
911,130
1,193|2024
Total
funds
£
202,760
26,607
36,341
20
265,728
14,158
104,060
4,087
10,438
132,743
132,985
779,338
912,323|2023
Total
funds
£
160,781
5,886
24,195
31|
|---|---|---|
|||190,893|
|||14,533
95,673
5,912
6,223|
|||122,341|
|||68,552
710,786|
|||779,338|
The notes form part of these financial statements
Page 6
Chester and District Federation of the
## Blind
## Balance Sheet 31 December 2024
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Intangible assets
12
-
Tangible assets
13
248,805
Investments
14
1
248,806
**CURRENT ASSETS**
Debtors
15
247,836
Cash at bank and in hand
430,663
678,499
**CREDITORS**
Amounts falling due within one year
16
(16,175)
**NET CURRENT ASSETS**
662,324
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
911,130
**NET ASSETS**
911,130
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
1
1,192
-
1,193
-
-
-
-
-
1,193
1,193|2024
Total
funds
£
1
249,997
1
249,999
247,836
430,663
678,499
(16,175)
662,324
912,323
912,323
911,130
1,193
912,323|2023
Total
funds
£
1
228,816
1
228,818
215,771
337,627
553,398
(2,878)
550,520
779,338
779,338
776,750
2,588
779,338|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 17 April 2025 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
## Notes to the Financial Statements
for the Year Ended 31 December 2024
## **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 2024
|**2.**
**DONATIONS AND LEGACIES**
Donations
Subscriptions
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
General expenditure
Grants received, included in the above, are as follows:
The National Lottery Community Fund
The Morgan Foundation
The Leverhulme Trust
**6.**
**RAISING FUNDS**
**Other trading activities**
Fundraising expenses|2024
£
202,430
330
202,760
2024
£
36,341
2024
£
20
2024
£
26,607
2024
£
6,607
-
20,000
26,607
2024
£
14,158|2023
£
159,985
796|2023
£
159,985
796|2023
£
159,985
796|
|---|---|---|---|---|
|||160,781|||
||||2023
£
24,195||
|||||2023
£
31|
|||||2023
£
5,886|
|||||2023
£
-
5,886
-|
|||||5,886|
||||2023
£
14,533||
continued...
Page 9
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **7. CHARITABLE ACTIVITIES COSTS**
|General expenditure
Travelling
**8.**
**SUPPORT COSTS**
General expenditure|Support
Direct
costs (see
Costs
note 8)
£
£
101,740
2,320
4,087
-
105,827
2,320
Governance
Finance
costs
£
£
390
1,930|Totals
£
104,060
4,087|
|---|---|---|
|||108,147|
|||Totals
£
2,320|
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## **Trustees' expenses**
No expenses were paid to the trustees during the year ended 31 December 2023 (2022 - nil).
## **10. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|2024
Administration
3
No employees received emoluments in excess of £60,000.
**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
160,781
-
**Charitable activities**
General expenditure
5,886
-
Other trading activities
24,195
-
Investment income
31
-
**Total**
190,893
-
**EXPENDITURE ON**
Raising funds
14,533
-
**Charitable activities**
General expenditure
95,673
-|2023
3
Total
funds
£
160,781
5,886
24,195
31|
|---|---|
||190,893|
||14,533
95,673|
continued...
Page 10
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
|**11.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||fund|funds|funds|
|||£|£|£|
||Travelling|5,912|-|5,912|
||Other|4,828|1,395|6,223|
||**Total**|120,946|1,395|122,341|
||**NET INCOME/(EXPENDITURE)**|69,947|(1,395)|68,552|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|706,803|3,983|710,786|
||**TOTAL FUNDS CARRIED FORWARD**|776,750|2,588|779,338|
|**12.**|**INTANGIBLE FIXED ASSETS**||||
|||||Computer|
|||||software|
|||||£|
||**COST**||||
||At 1 January 2024 and 31 December 2024|||5,526|
||**AMORTISATION**||||
||At 1 January 2024 and 31 December 2024|||5,525|
||**NET BOOK VALUE**||||
||At 31 December 2024|||1|
||At 31 December 2023|||1|
continued...
Page 11
Chester and District Federation of the Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **13. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2024
Additions
At 31 December 2024
**DEPRECIATION**
At 1 January 2024
Charge for year
At 31 December 2024
**NET BOOK VALUE**
At 31 December 2024
At 31 December 2023
**COST**
At 1 January 2024
Additions
At 31 December 2024
**DEPRECIATION**
At 1 January 2024
Charge for year
At 31 December 2024
**NET BOOK VALUE**
At 31 December 2024
At 31 December 2023|Freehold
Improvements
property
to property
£
£
134,738
110,815
-
-
134,738
110,815
9,846
13,681
1,094
2,216
10,940
15,897
123,798
94,918
124,892
97,134
Motor
Computer
vehicles
equipment
£
£
16,067
470
31,619
-
47,686
470
16,064
468
4,215
-
20,279
468
27,407
2
3
2|Fixtures
and
fittings
£
19,438
-|
|---|---|---|
|||19,438|
|||12,653
2,913|
|||15,566|
|||3,872|
|||6,785|
|||Totals
£
281,528
31,619|
|||313,147|
|||52,712
10,438|
|||63,150|
|||249,997|
|||228,816|
Included in cost or valuation of land and buildings is freehold land of £80,000 (2023 - £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 2024
## **14. FIXED ASSET INVESTMENTS**
||Shares in|
|---|---|
||group|
||undertakings|
||£|
|**MARKET VALUE**||
|At 1 January 2024 and 31 December 2024|1|
|**NET BOOK VALUE**||
|At 31 December 2024|1|
|At 31 December 2023|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**
|2024
£
Amounts owed from
subsidiary company
247,836
**16.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2024
£
Taxation and social security
1,493
Other creditors
14,682
16,175
**17.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.1.24
in funds
£
£
**Unrestricted funds**
General fund
776,750
134,380
**Restricted funds**
Cyber Eyes
1
-
Big Lottery Fund
1
-
The National Lottery Community Fund
2,586
(1,395)
2,588
(1,395)
**TOTAL FUNDS**
779,338
132,985|2023
£
215,771|2023
£
215,771|
|---|---|---|
||2023
£
1,492
1,386
2,878
At
31.12.24
£
911,130
1
1
1,191|2023
£
1,492
1,386|
|||2,878|
||1,193||
||912,323||
continued...
Page 13
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **17. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming|Resources|Movement|
|---|---|---|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund
265,728|(131,348)|134,380|
|**Restricted funds**|||
|The National Lottery Community Fund
-|(1,395)|(1,395)|
|**TOTAL FUNDS**
265,728|(132,743)|132,985|
|**Comparatives for movement in funds**|||
||Net||
||movement|At|
|At 1.1.23|in funds|31.12.23|
|£|£|£|
|**Unrestricted funds**|||
|General fund
706,803|69,947|776,750|
|**Restricted funds**|||
|Cyber Eyes
1|-|1|
|Big Lottery Fund
1|-|1|
|The National Lottery Community Fund
3,981|(1,395)|2,586|
|3,983|(1,395)|2,588|
|**TOTAL FUNDS**
710,786|68,552|779,338|
|Comparative net movement in funds, included in the above are as follows:|||
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund
190,893|(120,946)|69,947|
|**Restricted funds**|||
|The National Lottery Community Fund
-|(1,395)|(1,395)|
|**TOTAL FUNDS**
190,893|(122,341)|68,552|
continued...
Page 14
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **17. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|Net
movement
At 1.1.23
in funds
£
£
**Unrestricted funds**
General fund
706,803
204,327
**Restricted funds**
Cyber Eyes
1
-
Big Lottery Fund
1
-
The National Lottery Community Fund
3,981
(2,790)
3,983
(2,790)
**TOTAL FUNDS**
710,786
201,537|At
31.12.24
£
911,130
1
1
1,191|
|---|---|
||1,193|
||912,323|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|456,621|(252,294)|204,327|
|**Restricted funds**||||
|The National Lottery Community Fund|-|(2,790)|(2,790)|
|**TOTAL FUNDS**|456,621|(255,084)|201,537|
## **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 £202,065 (2023 - £157,736), to the charity. The amount owed to the charity by CDFB Trading Community Interest Company at 31 December 2024 amounts to £247,836 (2023 - £215,771 ) as included in debtors per note 15 to the financial statements.
Page 15
Chester and District Federation of the
Blind
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Subscriptions
**Other trading activities**
Fundraising events
**Investment income**
Deposit account interest
**Charitable activities**
Grants
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Fundraising expenses
**Charitable activities**
Wages
Pensions
Sub contractors
Insurance
Telephone
Postage and stationery
Sundries
Repairs and renewals
Travelling
Cleaning
Motor expenses
**Other**
Freehold property
Improvements to property
Fixtures and fittings
Motor vehicles
**Support costs**|Detailed Statement of Financial Activities
for the Year Ended 31 December 2024|2024
£
202,430
330
202,760
36,341
20
26,607
265,728
14,158
88,812
2,011
6,623
-
50
-
1,391
449
4,087
2,160
244
105,827
1,094
2,216
2,913
4,215
10,438|2023
£
159,985
796|
|---|---|---|---|
|||||
||||160,781
24,195
31
5,886|
||||190,893
14,533
81,597
1,793
3,513
2,359
282
27
1,094
1,368
5,912
825
1,158|
||||99,928
1,094
2,216
2,913
-|
||||6,223|
This page does not form part of the statutory financial statements
Page 16
Chester and District Federation of the
## Blind
|**Support costs**
**Finance**
Bank charges
**Governance costs**
Accountancy fees
Total resources expended
**Net income**|Detailed Statement of Financial Activities
for the Year Ended 31 December 2024|2024
£
390
1,930
132,743
132,985|2023
£
412
1,245|
|---|---|---|---|
|||||
||||122,341|
||||68,552|
This page does not form part of the statutory financial statements
Page 17