**REGISTERED CHARITY NUMBER: 1133300**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for Chester and District Federation of the Blind
Johnstone Howell & Co Unit 2 The Oaks Stanney Mill Lane Chester Cheshire CH2 4HY
Chester and District Federation of the Blind
## Contents of the Financial Statements for the Year Ended 31 December 2025
|||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 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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 2025
## **ACHIEVEMENTS AND PERFORMANCE Charitable activities**
Treasurer's report to the AGM for the year ended 31 December 2025.
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 2025 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 was another good one financially for the charity, which is perhaps best described as a year of consolidation. Although income from trading fell in comparison with the previous year this can be explained by prevailing market conditions with a notable decease in the market rate for bulk clothing and shoes. However, the primary income sources continued to be trading surpluses, donations and fund raising. Grants received decreased in 2025 with funds coming from the National Lottery Community Fund alone. This is in contrast with 2024 when significant levels of funding were secured to purchase a new vehicle.
Overall, charity income for 2025 was a very healthy £243,399. Receipts from fund raising events were maintained, more or less, at £35,111 compared with the same figure for 2024. As in previous years, the largest income source was from donations totalling £198,319 the vast majority of which came from the profits of the two shops and depot that form CDFB Trading. By making a donation of all profits to the charity, within the legal time frame, the trading organization can avoid having to pay UK corporation tax on its profits for the year.
On the expenditure side, routine costs for repairs stabilized and running costs also levelled out in 2025. The overall wages bill including pensions contributions did increase in 2025, reflecting the difficulties in the recruitment of new volunteers. The increase being more apparent within the trading side of the organization where the overall wages bill (including pensions etc.) increased by more than £12,000. As forecast in last year's report, repairs and maintenance activities during the year were primarily of a decorative nature, which did not entail significant costs.
At the year-end, the value of total funds including all assets exceeded one million pounds for the first time, a remarkable landmark for the charity. The total at year end being £1,015,731 (with only £5 of restricted funds remaining) representing an increase of £103,408 on the equivalent figure for 2024. Although the rate of growth in funds has slowed in comparison to previous years, due (as explained above) to market conditions affecting rates for bulk clothing and shoes.
The charity has continued to maintain and 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 financial security and ensures that the charity's core business of providing services and activities can be maintained and upgraded where needed.
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 690 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 2025
## **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 Unit 2 The Oaks Stanney Mill Lane Chester Cheshire CH2 4HY
Page 3
Chester and District Federation of the Blind
Report of the Trustees for the Year Ended 31 December 2025
## **GOVERNANCE**
The board has reviewed and revised existing policies.
Approved by order of the board of trustees on 15 June 2026 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 2025.
## **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 The Institute of Chartered Accountants in England and Wales
Johnstone Howell & Co Unit 2 The Oaks Stanney Mill Lane Chester Cheshire CH2 4HY
15 June 2026
Page 5
Chester and District Federation of the
Blind
## Statement of Financial Activities for the Year Ended 31 December 2025
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
198,319
**Charitable activities**
5
General expenditure
9,911
Other trading activities
3
35,111
Investment income
4
58
**Total**
243,399
**EXPENDITURE ON**
Raising funds
6
10,929
**Charitable activities**
7
General expenditure
107,382
Direct charitable expenses
1,075
Travelling
8,689
Other
10,728
**Total**
138,803
**NET INCOME/(EXPENDITURE)**
104,596
**RECONCILIATION OF FUNDS**
Total funds brought forward
911,130
**TOTAL FUNDS CARRIED FORWARD**
1,015,726|Restricted
funds
£
-
-
-
-
-
-
-
-
-
1,188
1,188
(1,188)
1,193
5|2025
Total
funds
£
198,319
9,911
35,111
58
243,399
10,929
107,382
1,075
8,689
11,916
139,991
103,408
912,323
1,015,731|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|
|---|---|---|---|
The notes form part of these financial statements
Page 6
Chester and District Federation of the
## Blind
## Balance Sheet 31 December 2025
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Intangible assets
12
-
Tangible assets
13
238,077
Investments
14
1
238,078
**CURRENT ASSETS**
Debtors
15
195,444
Cash at bank and in hand
586,771
782,215
**CREDITORS**
Amounts falling due within one year
16
(4,567)
**NET CURRENT ASSETS**
777,648
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
1,015,726
**NET ASSETS**
1,015,726
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
1
4
-
5
-
-
-
-
-
5
5|2025
Total
funds
£
1
238,081
1
238,083
195,444
586,771
782,215
(4,567)
777,648
1,015,731
1,015,731
1,015,726
5
1,015,731|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|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 15 June 2026 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 2025
## **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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **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 2025
|**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 Leverhulme Trust
**6.**
**RAISING FUNDS**
**Other trading activities**
Fundraising expenses|2025
£
198,319
-
198,319
2025
£
35,111
2025
£
58
2025
£
9,911
2025
£
9,911
-
9,911
2025
£
10,929|2024
£
202,430
330
202,760
2024
£
36,341
2024
£
20
2024
£
26,607
2024
£
6,607
20,000
26,607
2024
£
14,158|
|---|---|---|
continued...
Page 9
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2025
## **7. CHARITABLE ACTIVITIES COSTS**
|General expenditure
Direct charitable expenses
Travelling
**SUPPORT COSTS**
General expenditure|Grant
Support
Direct
funding of
costs (see
Costs
activities
note 8)
£
£
£
105,133
-
2,249
-
1,075
-
8,689
-
-
113,822
1,075
2,249
Governance
Finance
costs
£
£
396
1,853|Totals
£
107,382
1,075
8,689
117,146
Totals
£
2,249|
|---|---|---|
## **8. SUPPORT COSTS**
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **Trustees' expenses**
No expenses were paid to the trustees during the year ended 31 December 2025 (2024 - nil).
## **10. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|2025
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
202,760
-
**Charitable activities**
General expenditure
26,607
-
Other trading activities
36,341
-
Investment income
20
-
**Total**
265,728
-
**EXPENDITURE ON**
Raising funds
14,158
-|2024
3
Total
funds
£
202,760
26,607
36,341
20
265,728
14,158|
|---|---|
continued...
Page 10
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2025
**----- Start of picture text -----**
|||||
|---|---|---|---|
|11.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|
|Unrestricted|Restricted|Total|
|fund|funds|funds|
|£|£|£|
|Charitable activities|
|-|
|General expenditure|104,060|104,060|
|-|
|Travelling|4,087|4,087|
|Other|9,043|1,395|10,438|
|Total|131,348|1,395|132,743|
|NET INCOME/(EXPENDITURE)|134,380|(1,395)|132,985|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|776,750|2,588|779,338|
|TOTAL FUNDS CARRIED FORWARD|911,130|1,193|912,323|
|12.|INTANGIBLE FIXED ASSETS|
|Computer|
|software|
|£|
|COST|
|At 1 January 2025 and 31 December 2025|5,526|
|AMORTISATION|
|At 1 January 2025 and 31 December 2025|5,525|
|NET BOOK VALUE|
|At 31 December 2025|1|
|At 31 December 2024|1|
|13.|TANGIBLE FIXED ASSETS|
|Fixtures|
|Freehold|Improvements|and|
|property|to property|fittings|
|£|£|£|
|COST|
|At 1 January 2025 and 31 December 2025|134,738|110,815|19,438|
|DEPRECIATION|
|At 1 January 2025|10,940|15,897|15,566|
|Charge for year|1,094|2,216|2,282|
|At 31 December 2025|12,034|18,113|17,848|
|NET BOOK VALUE|
|At 31 December 2025|122,704|92,702|1,590|
|At 31 December 2024|123,798|94,918|3,872|
**----- End of picture text -----**
continued...
Page 11
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2025
## **13. TANGIBLE FIXED ASSETS - continued**
|**COST**
At 1 January 2025 and 31 December 2025
**DEPRECIATION**
At 1 January 2025
Charge for year
At 31 December 2025
**NET BOOK VALUE**
At 31 December 2025
At 31 December 2024|Motor
Computer
vehicles
equipment
£
£
47,686
470
20,279
468
6,324
-
26,603
468
21,083
2
27,407
2|Totals
£
313,147
63,150
11,916
75,066
238,081
249,997|
|---|---|---|
Included in cost or valuation of land and buildings is freehold land of £80,000 (2024 - £80,000) which is not depreciated.
## **14. FIXED ASSET INVESTMENTS**
|Shares in
group
undertakings
£
**MARKET VALUE**
At 1 January 2025 and 31 December 2025
1|
|---|
|**NET BOOK VALUE**
At 31 December 2025
1|
|At 31 December 2024
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|2025
2024
£
£|
|---|---|
|subsidiary company|195,444
247,836|
continued...
Page 12
Chester and District Federation of the Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2025
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||||2025|2024|
|---|---|---|---|---|
||||£|£|
|Taxation and social security|||(285)|1,493|
|Other creditors|||4,852|14,682|
||||4,567|16,175|
|**MOVEMENT IN FUNDS**|||||
|**Unrestricted funds**|At 1.1.25
£||Net
movement
in funds
£|At
31.12.25
£|
|General fund|911,130||104,596|1,015,726|
|**Restricted funds**|||||
|Cyber Eyes||1|-|1|
|Big Lottery Fund||1|-|1|
|The National Lottery Community Fund||1,191|(1,188)|3|
|||1,193|(1,188)|5|
|**TOTAL FUNDS**|912,323||103,408|1,015,731|
|Net movement in funds, included in the above are as follows:|||||
|**Unrestricted funds**|Incoming
resources
£||Resources
expended
£|Movement
in funds
£|
|General fund|243,399||(138,803)|104,596|
|**Restricted funds**|||||
|The National Lottery Community Fund||-|(1,188)|(1,188)|
|**TOTAL FUNDS**|243,399||(139,991)|103,408|
||||||
## **17. MOVEMENT IN FUNDS**
continued...
Page 13
Chester and District Federation of the Blind
## Notes to the Financial Statements - continued for the Year Ended 31 December 2025
## **17. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.24|in funds|31.12.24|
||£|£|£|
|**Unrestricted funds**||||
|General fund|776,750|134,380|911,130|
|**Restricted funds**||||
|Cyber Eyes|1|-|1|
|Big Lottery Fund|1|-|1|
|The National Lottery Community Fund|2,586|(1,395)|1,191|
||2,588|(1,395)|1,193|
|**TOTAL FUNDS**|779,338|132,985|912,323|
|Comparative net movement in funds, included in the above are as follows:||||
|**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in 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|
|A current year 12 months and prior year 12 months combined position is as follows:||||
|**Unrestricted funds**|At 1.1.24
£|Net
movement
in funds
£|At
31.12.25
£|
|General fund|776,750|238,976|1,015,726|
|**Restricted funds**||||
|Cyber Eyes|1|-|1|
|Big Lottery Fund|1|-|1|
|The National Lottery Community Fund|2,586|(2,583)|3|
||2,588|(2,583)|5|
|**TOTAL FUNDS**|779,338|236,393|1,015,731|
continued...
Page 14
Chester and District Federation of the
Blind
## Notes to the Financial Statements - continued
## for the Year Ended 31 December 2025
## **17. MOVEMENT IN FUNDS - continued**
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|509,127|(270,151)|238,976|
|**Restricted funds**||||
|The National Lottery Community Fund|-|(2,583)|(2,583)|
|**TOTAL FUNDS**|509,127|(272,734)|236,393|
|||||
## **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 £196,594 (2024 - £202,065), to the charity. The amount owed to the charity by CDFB Trading Community Interest Company at 31 December 2025 amounts to £195,444 (2024 - £247,836 ) 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 2025
|**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
Telephone
Postage and stationery
Sundries
Repairs and renewals
Travelling
Cleaning
Motor expenses
Grants to individuals
**Other**
Freehold property
Improvements to property
Fixtures and fittings
Motor vehicles|2025
£
198,319
-
198,319
35,111
58
9,911
243,399
10,929
92,161
2,137
6,455
-
14
646
192
8,689
3,364
164
1,075
114,897
1,094
2,216
2,282
6,324
11,916|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|
|---|---|---|
## **Support costs**
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 2025|2025
£
396
1,853
139,991
103,408|2024
£
390
1,930
132,743
132,985|
|---|---|---|---|
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This page does not form part of the statutory financial statements
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