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2024-11-01-accounts

C H E S T l R ¢pRIDE ANNUAL r REPORT Registered Charty: 1161379 Company Number: 08958558 28 Bridge Street Chester CH11NQ

Chester Pride Annual Report and Financial Statements for Year Ending 3 1st October 2024 The Management Committee present the annual report and financial si statements for the year ending 31 October 2024. CONTENTS References and Administration Information Our Objects and Mission Annual Review How our activity delivers public benefit Financial Review Plans for future periods Structure, Governance and Management Role of the Management Commxttee Independent Examiner's Report Financial Statements 10 12 14 15 16-33

CHESTER PRIDE ANNUAL REPORT 2024

Reference and Administration Information

Charity Name: Chester Pride Charity Registration Number: 1161379 Company Registration Number: 08958558 Registered Office & Operational Address: 28 Bridge Street Chester CH1 1NQ

The Charity Management Committee:

Warren lee Allmark (Chair) Appointed 25/03/14 Amanada Carolan Appointed 01/10/23, resigned 26/09/25 Michael Howard Appointed 29/10/23 Wesley Diggory Appointed 29/10/23 Sarah Jackson Appointed 29/10/23, resigned 08/01/25 Tom Parratt Appointed 29/10/23, resigned 28/04/25

The Chester Pride Steering Committee:

Alexandra Rosu Emma Robberts TJ Harty James Kirby Caleb Maxfield Patsy Hudson Rachael Roberts Rober Brooks Rhys/ Rose Venables

Independent Examiner:

Matthew Brown CIPFA, Adding Value Consultancy Ltd

Bankers:

Virgin Money, 2 Princess Pavement, The Grange Shopping Centre, Birkenhead, Merseyside, CH41 2XY

1

CHESTER PRIDEANNUAL REPORT2024 The objects of the charity are to promote equality and diversity. advance education and eliminate discrimination in relation to gay, lesbian, bisexual. transgender and otherwise sexual and gender diverse ILGBTQ+} people, in particular but not exclusively those resident in Cheshire, North Wales, and Merseyside l The'Area of benef it'l for the benefit of the public by raising awareness of the issues aff ecting said persons, undertaking support and relief work f or said persons, promoting and staging an anrbual LGBTQ+ festival, the making of grants or donations to other charitable and voluntary organisations working towards similar objects as these objects, and otherwise undertaking any f urther activity with the object of developing an environment in favour of the LGBTQ+ equality Our Charitable Objects Our Mission Chester Pride celebrates. supports. and 8dvocates for the LGBT+ community of Cheshire and North Wales. We are community led, responding to the needs and voices of the community's diversity, 8nd not gatekeep or exclude community members and allies from our activity. We will do what we can to provide the services the community needs and wants, and we will be their voice in creating a society that includes, respects. and dignifies them

CHESTER PRIDEANNUAL REPORT 2024 Annual Review 2024 proved to be a year of chaLlenges for our Charity. It saw the first full year of our fundraisingstrategg in pLace alongwith ourvolunteering and community developmentprograms coming onboard with several social groups, workshops and training programs. The trading arm ofthe charity proved harder than expected to trade with significant economic challenges, a lot of adjustments were made such as staffing, pricing and services used. The space however goes beyond being a café and is used for some of our event, fundraisers, meetings and other gatherings. The financial chaLlenges of 2023 aLso effected out main event, with cost rising more than anticipated causing us to scales back and look at doing so even more in 2025 or even puttingthe event on hold for a year to better strengthen the charities finances. Whilstefforts such as becoming a paid ticket revenue event helped other losses in sponsorship aLso became a negative factor in the charityfinances.

CHESTER PRIDEANNUAL REPORT2024 Annual Review Our support for 2024 mostly consisted with the several groups, workshops and events that focused on supporting communities within the LGBTQ+ community of Chester, Chesterand beyond. Ourannualeventtook place once again at CastLe Square where we welcomed around 8,000 guests to the event that saw Live entertainment, information stalls offering LGBTQ+ Focused services, a coLourfuL parade that alLowed local and national businesses the opportunity tojoin us in chalLengingand championing LGBTQ+ issues that the community faces. We continued to workwith external partners in heLping sponsors, partners and locaL businesses strengthen their LGBTQ+ inclusion, policies and support. We also saw a number of committee member leave us after they decided that they could no longer committee to the committee requirements, Directors/ Trustees remained the same throughout 2024 With the creation of our communityengagement manager more links were created to work on events such as Queen History month and Storyhouse Queer a partnership with Storyhousethat showcased several taLks, events, productions and activates thatwere LGBTQ+ Focused, Led and delivered. Warren Lee AILmark CHESTER PRIDE CHAIR

CHESTER PRIDEANNUAL REPORT2024 How Our Activities Deliver Public Benefit 1. Chester Pride 2024 Our annual event took place on August 17th 2024, at Castle Square Chester, with much of the event remaining the same as previous years, with our main stage, cabaret tent and communityzones remaining at the event. After the success of our drag led tent, this also returned in 2024. The health zone remained at the smaller size as in 2023 due to financial issues but still offered LGBTQ+ information, charities and other originations. Our Youth Zone remained on the lowercar park but was extended to the full use ofthe car park en EVENT FEEDBACK 'Chester Pride whilst ' More so than ever "The event grows big stiLI remains a we need Pride events and grows, which is communityfocused for ouryounger fantastic and we eventthat makes our LGBT+ community" hope wilL continue to famiLy feel incLuded" do so whiLst sticking to its values"

CHESTER PRIDEANNUAL REPORT 2024 How Our Activities Deliver Public Benefit I.BOX PROJECT Just Ask is a free service in a number of venues across the city that offers free condoms and Menstrual Cycle products aLong with a number of support, signposting and assisting services on a wide range of topics such as Sexual Health, Addiction, Mental Health BREAKDOWN OF PACKETS Condom Packs:2,963 MenstrualPacks: 1837 2. CHRISTMAS DAY MEAL We welcomed 31 peopLe to our annual Christmas Day Buffet meal from the Local LGBTQ+ and wider Communities, funded by a crowd funding page and donations of food from local businesses and items from the RainbowTea Rooms that couLd not be used duringthe close for the festive period.

CHESTER PRIDEANNUAL REPORT 2024 How Our Activities Deliver Public Benefit 3. DEVELOPMENT PROGRAMS All six social groups consisting of our Trans sociaL, Trans Youth Social, Youth Collective Social action group, Young creatives, Craft & Chat alongwith our Guardian Gathering FamiLy Group continued to see numbers for each group over a 12-month period rise and have formed new relationships with venues such as Picture house meaning we have Larger spaces for some ofthe more successful groups that are also fully accessibLe to aLI members. Our Garden space also Launched with support form our partners, Bank of America coming on hand to help with the instalLation of pLants, flowers and buildingthings such as plant beds and benches. SOCIALGROUP BREAKDOWNS Trans Social: 39 active members Youth Collective SocialAction group: Avg 15 per session Craft& Chat: Avg6 people per session Trans Youth Social: Avg 9 people per session Guarding Family Group: Avg 7 per session Youth Creatives: Avg 14 peopLe per session 4. PUBLIC EVENTS Our charity participated in a couple of public events organised either by a partner organisation, or as a co-production. StoryhouseQueer-As part ofa weekend of events planned by Storyhouse we provided a number of public events. We were invited to jointlywork on the event offering advice, commissioning links, community liaison, and marketing support.

CHESTER PRIDEANNUAL REPORT2024 How Our Activities Deliver Public Benefit 4. PUBLIC EVENTS Continued WorldAids Day Memorial:Workingwith Body positive we created an eventfor people to come aLong and pay their respects, gain information and listen to shared Lived experiences. 5. NETWORKS & ADVOCACY During 2024 we participated in several networks, stakeholder consultation groups, and met with statutory and third-party sector organisations to advocate for our LGBTQ+ community. This incLuded meetings with our Local MP Samantha Dixson, Lord Mayor and other CounciLlors runningin the local elections. CMagic- A regionaL charity supportingthe gender diverse community, we took an advisory role with their board in orderto develop a coLlaborativeworkingapproach and continued to deliver on this throughout 2024 Chesire LGBT+ Network-This networkconsists of aLI Cheshire Pride events and has enabled us to support smalLer and emerging prides; we aLso took part in a network and advocacy event with alL Cheshire Prides and their LocallyeLected MPS and mayorsto try to tackLe LGBT+ issues in Cheshire. SadLy, had to come to an end at the end of 2024 due to staff commitment restrictions. Mental Health Alliance-This network ofVCSE organisations that deaL with mental health as a primaryfactor in their service delivery. Our invoLvementwith the alLiance sadly had to come to an end at the end of 2024 due to staff commitment restrictions.

CHESTER PRIDEANNUAL REPORT 2024 How Our Activities Deliver Public Benefit 6. COMMUNITY SPACE Using ourvery own RainbowTea Rooms with the intention of bringing in a revenue stream to help support Chester Prides cost, the tea rooms sadly has hit some hard times with revenue not being as much as we would have liked meaning changes had to be made and continue to adapt to outside factors. The RainbowTea Rooms however has been used beyond a café in with installation of our community space area atthe rear of the café LGBT+ Library: Offering people the chance to lend, swap and purchase books with an LGBT+topics Hate Crime Drop Ins: Regular surgeries hosted by Cheshire Constabularyfor person to ask questions about, or report hate crimes. LocalArtistCollaborations: Usingour community space for local LGBT+Artists to showcase and selL their artwork. RAINBQW TEA ROOMS

CHESTER PRIDEANNUAL REPORT2024 Financial Review The charity generated total income of £454,919 (2023: £428,500) in the year. After taking into account expenses of £518,185 (2023: £410,571), there was a decrease in the unrestricted funds of £57,632 (2023: increase £10,780) and a decrease in restricted funds of £5,634 (2023: increase of £7,149). The decrease in total funds was £63,266 (2023: increase of £17,929) forthe year. The charity's funds at 31 October 2024 comprised restricted funds of £niL (2023: £5,634) and unrestricted funds of £(89,137) (2023: £(31,504).

CHESTER PRIDEANNUAL REPORT2024 Investment Policy The charity holds no investments save for £1 of shares within the trading company. There are no funds available for Longterm investment, but an investment poLicywiLI continueto be developed should the charity ever identify surplus funds that may be used for this purpose. Reserve Policy The charity remains committed to building up a reserve fund of unrestricted fundingthat operating at a surplus, the management committee is well aware that this target is ongoingwith a current focus on repairing anyfinance impacts to both the charity and the trading arm of the charity, it is our intention by the end of 2026 to have repaid any and aLI debts and to start 2027 with a cash reserve target of £30,000. Plans for future periods With national lotteryfunding secured the charity arms WILI remain focused on deLivering a number of social and community-based events, workshops and spaced whiLst continuingto workwith outside partners and organisations. The event WILI continuewith its offeringwhilst sticking to set budgets and the trading sides main focus is to repay and financiaL debts or losses and become a profitable business once again.

CHESTER PRIDEANNUAL REPORT 2024 Structure, Governance and Management Governing Document The organisation is a charitable company limited by guarantee, incorporated in 2014 and registered as a charity in Apri 2015. The company was established under a memorandum of Association which established the objects and powers of the charitable company. and it governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1 Recruitment and appointment of management committee The directors of the company are also charity trustees forthe purposes of charity law and under the company's articles are known as members of the management committee. Under the requirements of the memorandum and articles of association the members of the management committee are re-elected at the next annual general meeting. All members of the management committee give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in the notes to the accounts. Due to the charity's work focused upon the LGBTQ+ community, the management committee seeks to ensure that the needs of this group are appropriately reflected though the diversity of the trustee body. This is enhanced with a further steering committee made up of LGBTQ+ persons with loved experiences to the issues the charity works to address. Should the need to arise to recruit new directors. the charity will advertise publicly though job sites and social media. Before each recruitment members of the management committee will provide a list of their skills and particular skills will be advertised for. On occasion individuals maybe approached to offer themselves for election to the management committee.

CHESTER PRIDE ANNUAL REPORT 2024 Structure, Governance and Management Director induction and training Most directors are already familiar with the practical work of a charity, particularly our annual event. New trustees are invited and encouraged to extent an induction session to familiarise themselves with the charity and the context within which it operates. New Trustees will be offering training that is appropriate to their volunteer role and Enhanced DBS checks carried out at the expense of the charity and not the individual. These are led by the chief executive of the charity. Directors are also provided with various helpf ul charity commission publications and invited to take part in external trustee training. Usually provided by NCVO to reinforce their conf idence in their role on the management committee. All directors also receive the articles and memorandum of association, the latest financial report, and the latest management accounts. Risk Management The management committee has a conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Organisational Structure The charity has a management committee of up to 7 members who meet monthly and are responsible for the strategic direction and policy of the charity- At present the committee has six members from a variety of professional backgrounds relevant to the work of the charity. A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the chief executive along with any staff members. The chief executive is responsi ble f or ensuring that the charity delivers the services specif led and that key performances indicators are met, and responsibility for the day-to-day operational management of the charity.

CHESTER PRIDEANNUAL REPORT 2024 Structure, Governance and Management Responsibilities of the management committee Company law requires the management committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and if its incoming resources and application of resources, including income and expenditure, for the f inancial year. In preparing those financial statements. the management committee should follow best practise and: Select suitable accounting policies and then apply then consistently Make judgements and estimates that are reasonable and prudent- and Prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue that basis. The management committee is responsible for the maintaining proper accounting records which disclose with reason8ble accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements complies with the companies act 1985. Audit Exemption Statement For the year ending 31st October 2024 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, The directors acknowledge their responsibilities for complying with the requirements of the act with respect to accounting records and the preparation of accounts. This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. This reportwas approved bythe management committee on 7th April 2026 and signed on its behalf by: Warren Lee Allmark CHESTER PRIDE CHAIR

CHESTER PRIDE

Independent Examiner's Report to the Trustees of Chester Pride

For The Year Ended 31 October 2024

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2024.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Matthew Brown CIPFA

Date

Studio 21, Bluecoat Chambers

School Lane Liverpool L1 3BX

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CHESTER PRIDE

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 October 2024

Notes
Income from
Donations
3
Income from Charitable Activities
4
Income from Trading Activities
5
Total Income
Expenditure on
Raising funds
6
Charitable activities
7
Governance
8
Total Expenditure
Net (Expenditure)/Income for the year
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total Funds Brought Forward
12
Total Funds Carried Forward
12
2024
2023
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
10,345
-
10,345
9,550
109,548
93,144
202,692
160,797
241,882
-
241,882
258,153
361,775
93,144
454,919
428,500
(270,590)
-
(270,590)
(272,561)
(147,481)
(98,778)
(246,259)
(137,589)
(1,336)
-
(1,336)
(421)
(419,407)
(98,778)
(518,185)
(410,571)
(57,632)
(5,634)
(63,266)
17,929
(57,632)
(5,634)
(63,266)
17,929
(31,505)
5,634
(25,871)
(43,800)
(89,137)
-
(89,137)
(25,871)

The notes on pages 9 to 33 form part of these financial statements.

16

CHESTER PRIDE

Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2024

Income from
Donations
Income from Charitable Activities
Income from Trading Activities
Total Income
Expenditure on
Raising funds
Charitable activities
Governance
Total Expenditure
Net Income for the year
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total Funds Brought Forward
Total Funds Carried Forward
2023
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
9,450
100
9,550
106,577
54,220
160,797
258,153
-
258,153
374,180
54,320
428,500
(272,561)
-
(272,561)
(90,418)
(47,171)
(137,589)
(421)
-
(421)
(363,400)
(47,171)
(410,571)
10,780
7,149
17,929
10,780
7,149
17,929
(42,285)
(1,515)
(43,800)
(31,505)
5,634
(25,871)

The notes on pages 9 to 33 form part of these financial statements.

17

CHESTER PRIDE

Balance Sheet As At 31 October 2024

Notes
Fixed assets
Tangible
14
Other
14
Investments
15
Current assets
Debtors
16
Cash at bank and in hand
Liabilities: amounts falling due
17
within one year
Net current assets
Liabilities: amounts falling due
18
after more than one year
Total Net Assets
Funds
Unrestricted - General
Unrestricted - Designated
Restricted
Total funds
12, 19
Group
Charity
Group
Charity
31/10/2024
31/10/2024
31/10/2023
31/10/2023
£
£
£
£
1,900
1,456
3,142
2,653
8,875
8,875
8,875
8,875
10,775
10,331
12,017
11,528
-
1
-
1
10,775
10,332
12,017
11,529
18,774
37,057
21,810
58,551
1,092
108
5,496
2,415
19,866
37,165
27,306
60,966
(68,438)
(18,316)
(9,853)
(1,888)
(48,572)
18,849
17,453
59,078
(51,340)
(51,340)
(55,340)
(55,340)
(89,137)
(22,160)
(25,870)
15,266
(89,137)
(22,160)
(70,769)
(29,633)
-
-
39,265
39,265
-
-
5,634
5,634
(89,137)
(22,160)
(25,870)
15,266

The notes on pages 9 to 33 form part of these financial statements.

On behalf of the board:


Warren Lee Allmark

CHESTER PRIDE CHAIR

7[th] April 2026

18

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements 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 Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

1.2. Going Concern Disclosure

Whilst the organisation is currently showing negative reserves, the trustees are confident that through obtaining additional future funding, the organisation can continue as a going concern.

1.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

1.4. Incoming Resources

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

19

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

1.5. Resources Expended

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

1.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office and Computer 50% on cost Equipment

1.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

1.8. Financial Instruments

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

20

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

1.9. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

1.10. Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.

1.11. Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

1.12. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. Financial Performance of the Charity

Income
Amount gift aided from subsidiary company
Expenditure on charitable activities
Net Income
Total funds brought forward
Total funds carried forward
Represented by:
Restricted income funds
Unrestricted income funds
2024
2023
£
£
213,037
170,347
-
-
213,037
170,347
(250,463)
(139,270)
(37,426)
31,077
15,266
(15,812)
(22,160)
15,266
-
5,634
(22,160)
9,632
(22,160)
15,266

21

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

3. Donations

onations
Public donations
St Marys - donation towards Christmas meal
John Lewis - donation towards Christmas meal
Lloyds Bank Volunteer Match Funding
Parade Entry Donations
Base Architecture
Stena Line Ltd
Donations from CW&C Member's Budgets
Total
Previous reporting period
Public donations
Bank of America Volunteer Match Funding
Lloyds Bank Volunteer Match Funding
Parade Entry Donations
Donations from CW&C Member's Budgets
Total
Unrestricted
Designated
Restricted
Total 2024
£
£
£
£
3,035
-
-
3,035
-

450
-
450
-
1,000
-

1,000
-
450
-

450
-
2,085
-

2,085
100
-
-

100
120
-
-

120
-
3,105
-

3,105
3,255
7,090
-

10,345
Unrestricted
Designated
Restricted
Total 2023
£
£
£
£
2,682
-
100
2,782
-
398
-
398
-
194
-
194
-
450
-

450
-
5,725
-
5,725
2,682
6,767
100
9,550

22

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

4. Income from Charitable Activity

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Designated|Restricted|Total 2024| |£|£|£|£| |Chester Pride Festival 2024| |Chester West and Chester Council Health and| |-|-| |4,500|4,500| |Wellbeing Support| |-|-| |CWaC Diversity and Inclusion Events Fund|2,000|2,000| |-|-| |Event Sponsorship|61,313|61,313| |Fundraiser Income|-|2,652|-|2,652| |-|-| |Event Trading Pitches|4,314|4,314| |-|-| |Event Tickets, Parade Entries and Bar Sales|34,889|34,889| |VIP Wristbands|-|3,170|-|3,170| |Total Chester Pride Festival|-|106,338|6,500|112,838| |Support Services| |NHS Cheshire CCG VCFSE Grant|-|-|7,000|7,000| |UKSPF Grant|-|-|71,575|71,575| |-|-| |HCRG Box Project Sponsorship|1,500|1,500| |Workshop Commissions|900|-|-|900| |Total Support Services|900|-|80,075|80,975| |General / Other| |-|-| |Cheshire West Voluntary Action - Cancer Awareness|5,000|5,000| |Project Grant Funding| |Cheshire West and Chester Council - Hate Crime|-|-|1,569|1,569| |Awareness Funding| |Costa Community Grants - Donation towards Xmas|-|500|-|500| |Meal| |Cheshire West Voluntary Action - Conritbution for work|-|600|-|600| |toward Mental Health Alliance project| |Current account interest|220|-|-|220| |Other|990|-|-|990| |Total General / Other|1,210|1,100|6,569|8,879| |Total|2,110|107,438|93,144|202,692|

----- End of picture text -----

23

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

4. Income from Charitable Activity

Previous Reporting Period

Chester Pride Festival 2023
Chester West and Chester Council Health and
Wellbeing Support
CWaC Diversity and Inclusion Events Fund
National Lottery Awards For All Grant
Event Sponsorship
Fundraiser Income
Event Trading Pitches
Event Tickets, Parade Entries and Bar Sales
VIP Wristbands
Unrestricted
Designated
Restricted
Total 2024
£
£
£
£
-

-
5,000
5,000
-

-
2,500
2,500
-

10,000
-
10,000
-

62,200
-
62,200
-

2,386
-
2,386
-

1,300
-
1,300
-
21,799
-

21,799
-
6,153
-
6,153
Total Chester Pride Festival -
103,838
7,500
111,338
Support Services
NHS Cheshire CCG VCFSE Grant
CWaC Equality and Diversity Poject Fund
Marjory Boddy Trust
UKSPF Grant
Magic Little Grant
EDI Training Delivery
HCRG Box Project Sponsorship
Cheshire Dance Project Cost Reimbursement
Workshop Commissions
-
-
9,200
9,200
-
-
12,000
12,000
-
-
5,000
5,000
-
-
19,020
19,020
-
500
-
500
400
-
-
400
-
-
1,500
1,500
699
-
-
699
803
-

-
803
Total Support Services
General / Other
Current account interest
Other
1,902
500
46,720
49,122
298
-
-
298
40
-
-
40
Total General / Other 337
-
-
337
Total 2,239
104,338

54,220
160,797

24

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

5. Income earned from other activity

The wholly owned trading subsidiary Chester Pride Trading Limited is incorporated in the United Kingdom (company number 13400749) and pays all of its profits to the charity under the gift aid scheme. Chester Pride Trading Limited operates the main event bars, Rainbow Tea Rooms cafe, Bridge St View holiday lets, and all commercial trading operations carried on by Chester Pride.

A summary of the trading results is shown below.

The summary financial performance of the subsidiary alone is:

Turnover
Cost of Operations
Net (Loss) / Profit
Amount gift aided to the charity
Retained in subsidiary
2024
2023
£
£
241,882
258,153
(267,722)
(271,301)
(25,840)
(13,148)
-
-
-
-

The assets and liabilities of the subsidiary were:

Fixed assets
Current asstes
Current liabilities
Total net assets / (liabilities)
Aggregate share capital and reserves
444
489
985
3,571
(68,405)
(45,196)
(66,976)
(41,136)
(66,976)
(41,136)

6. Cost of Raising Funds

Cost of Goods Sold
Fundraiser Supplies
Subsidiary Trading Company Operational Costs
Total
Previous reporting period
Cost of Goods Sold
Fundraiser Supplies
Subsidiary Trading Company Operational Costs
Total
Unrestricted
Restricted
Total 2024
£
£
£
520
-
520
2,348
-
2,348
267,722
-
267,722
270,590
-
270,590
Unrestricted
Restricted
Total 2023
£
£
£
566
-
566
694
-
694
271,301
-
271,301
272,561
-
272,561

25

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

7. Expenditure on Charitable Activity

7. Expenditure on Charitable Activity
Advertising & Marketing
Bank / Processing Fees
Depreciation Expense
General Expenses
Insurance
Postage & Freight
Printing & Stationery
Rent
Repairs and Maintenance
Staff Costs
Subscriptions
Telephone & Internet
Travel - National
Direct Delivery Costs
Total
Chester
Pride
Festival
Support
Services
Box Project
General /
Other
Total 2024
£
£
£
£
£
80
389
-

-
469
291
-
-

1,616
1,907
218
679
-

1,200
2,097
882
34
-

944
1,860
2,949

-
-
1,687
4,636

29

37
-
-
66

3,683

189
201
91
4,164
2,058
-

-
4,400
6,458
75

-
-
-
75

3,538
75,030
-
26,121
104,689
-

383
-

481
864
-

1,895
-
-
1,895

234
173
-
-
407
105,275
11,397
-
-
116,672
119,312
90,206
201
36,540
246,259
Previous Reporting Period
Advertising & Marketing
Bank / Processing Fees
Depreciation Expense
General Expenses
Insurance
Postage & Freight
Printing & Stationery
Rent
Repairs and Maintenance
Staff Costs
Subscriptions
Telephone & Internet
Travel - National
Direct Delivery Costs
Total
Chester
Pride
Festival
Support
Services
Box Project
General /
Other
Total 2023
£
£
£
£
£
125
498
-
317
940
99
1,833
-
2,230
4,161
69
721
-
1,631
2,421
584
100
-
98
782
4,579
-
-
1,038
5,617
35
-
-
-
35
618
289
-
287
1,194
1,546
-
-
3,000
4,546
-
-
-
21
21
-
34,650
-
(1,485)
33,165
54
823
-
354
1,231
-
1,768
-
-
1,768
107
140
-
-
247
79,602
1,250
-
610
81,462
87,417
42,072
-
8,101
137,589

8. Governance Costs

Governance Costs
Independent Examiner's Fees
Accountancy Fees
Software Subscriptions
Total
Total 2024
Total 2023
£
£
750
-
-
13
586
408
1,336
421

26

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

9. Staff Costs

----- Start of picture text -----
|||||| |---|---|---|---|---| |Group 2024|Charity 2024|Group 2023|Charity 2023| |£|£|£|£| |Gross Wages and Salaries|191,718|96,549|108,863|34,435| |Employer's National Insurance|4,341|3,513|245|907| |Pension Costs|1,651|315|3,158|1,174| |197,710|100,377|112,266|36,516|

----- End of picture text -----

The average number of employees during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |Charity|4|4| |Trading|5|8| |9|12| |Analysed as follows:| |2024|2023| |Charity:| |Management|2|2| |Delivery staff|2|2| |4|4| |2024|2023| |Trading:| |Management|1|1| |Team leaders|1|1| |Café staff|3|6| |5|8|

----- End of picture text -----

27

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

10. Summary analysis of income and expenditure for charitable activities (net movement per project)

Revenue Income
Donations
Costs
Direct Grant Support
Total
Previous reporting period
Revenue Income
Donations
Costs
Direct Grant Support
Total
Chester
Pride
Festival
Support
Services
The Box
Project
Other
Total 2024
£
£
£
£
106,338
417

1,500
793
109,048
6,092
5
-
4,249
10,346
(120,126)
(90,204)
(201)
(39,133)
(249,664)
(7,696)
(89,782)
1,299
(34,091)
(130,270)
6,500
79,475
-
7,669
93,644
(1,196)
(10,307)
1,299
(26,422)
(36,626)
Chester
Pride
Festival
Support
Services
The Box
Project
Other
Total 2023
£
£
£
£
93,838
1,902
1,500
337
97,577
9,110
-
-
439
9,550
(87,415)
(41,819)
(254)
(9,782)
(139,270)
15,533
(39,917)
1,246
(9,006)
(32,143)
17,500
45,720
-
-
63,220
33,033
5,803
1,246
(9,006)
31,077

11. Trustee Expenses

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

Travel
Other trustee expenses
Number of trustees reimbursed for expenses during the year was:
2024
2023
£
£
73
-
168
750
241
750
4
2

28

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

12. Analysis of Funds

Unrestricted movements

Unrestricted movements
Unrtestricted Funds:
General Fund
Support Services & Box Project
Designated Funds:
Chester Pride 2024
Trading Subsidiary Reserves
Group Unrestricted Funds
Previous reporting period
Unrestricted Funds:
General Fund
Support Services & Box Project
Designated Funds:
Chester Pride 2023
Trading Subsidiary Reserves
Group Unrestricted Funds
Restricted movements
General Fund
Support Services & Box Project
Chester Pride 2024
Total
Previous reporting period
General Fund
Support Services & Box Project
Chester Pride 2023
Total
Balance at
1st
November
2023
Income
Expenditure
Transfers
Balance at
31st October
2024
£
£
£
£
£
(29,633)
6,141
(32,973)
34,305
(22,160)
-
1,322
(5,086)
3,764
-
(29,633)
7,463
(38,059)
38,069
(22,160)
39,265
112,430
(113,626)
(38,069)
-
39,265
112,430
(113,626)
(38,069)
-
(41,137)
241,882
(267,722)
-
(66,977)
(31,505)
361,775
(419,407)
-
(89,137)
Balance at
1st
November
2022
Income
Expenditure
Transfers
Balance at
31st October
2023
£
£
£
£
£
(20,528)
677
(9,782)
-
(29,633)
-
2,403
(2,403)
-
-
(20,528)
3,080
(12,185)
-
(29,633)
6,231
112,949
(79,915)
-
39,265
6,231
112,949
(79,915)
-
39,265
(27,989)
258,153
(271,301)
-
(41,137)
(42,286)
374,181
(363,401)
-
(31,505)
Balance at
1st
November
2023
Income
Expenditure
Transfers
Balance at
31st October
2024
£
£
£
£
£
390
6,569
(6,959)
-
-
5,244
80,075
(85,319)
-
-
-
6,500
(6,500)
-
-
5,634
93,144
(98,778)
-
-
Balance at
1st
November
2022
Income
Expenditure
Transfers
Balance at
31st October
2023
£
£
£
£
£
290
100
-
-
390
(1,805)
46,720
(39,671)
-
5,244
-
7,500
(7,500)
-
-
(1,515)
54,320
(47,171)
-
5,634

29

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

13. Government Grants

The following grants are included in income for the year:

----- Start of picture text -----
|||| |---|---|---| |Total 2024|Total 2023| |£|£| |Cheshire West and Chester Council Health and Wellbeing|4,500|5,000| |CwaC Diversity and Inclusion Events Fund|2,000|2,500| |NHS Cheshire CCG VCFSE Grant|7,000|9,200| |-| |CWaC Diversity and InclusionProject Fund|12,000| |-| |CWaC Hate Crime Awareness Funding|1,569| |CWaC LGBT+ Workshops for Cheshire Archives project|900|-| |CWaC UKSPF Grant|52,925|19,020| |Total|68,894|47,720|

----- End of picture text -----

14. Fixed Assets

Group

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Total|Other -| |Tangible|Deposit on| |Office|Computer|Fixed|Leased|Total Fixed| |Equipment|Equipment|Assets|Property|Assets| |£|£|£|£|£| |Cost| |At 1 Nov 2023|2,814|2,962|5,776|8,875|14,651| |Additions|-|899|899|-|899| |Disposals|(1,016)|-|(1,016)|-|(1,016)| |At 31 Oct 2024|1,798|3,861|5,659|8,875|14,534| |Depreciation| |At 1 Nov 2023|1,263|1,371|2,634|-|2,634| |-| |Charge|1,029|1,112|2,141|2,141| |Disposals|(1,016)|-|(1,016)|-|(1,016)| |At 31 Oct 2024|1,276|2,483|3,759|-|3,759| |At 31 Oct 2024|522|1,378|1,900|8,875|10,775| |At 1 Nov 2023|1,551|1,591|3,142|8,875|12,017|

----- End of picture text -----

30

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

14. Fixed Assets

Charity

Cost
At 1 Nov 2023
Additions
Disposals
At 31 Oct 2024
Depreciation
At 1 Nov 2023
Charge
Disposals
At 31 Oct 2024
At 31 Oct 2024
At 1 Nov 2023
Office
Equipment
Computer
Equipment
Total
Tangible
Fixed
Assets
Other -
Deposit on
Leased
Property
£
£
£
£
2,614
2,460
5,074
8,875
-
899
899
-
(1,016)
-
(1,016)
-
1,598
3,359
4,957
8,875
1,211
1,210
2,421
-
1,014
1,082
2,096
-
(1,016)
-
(1,016)
-
1,209
2,292
3,501
-
389
1,067
1,456
8,875
1,403
1,250
2,653
8,875
Total Fixed
Assets
£
13,949
899
(1,016)
13,832
2,421
2,096
(1,016)
3,501
10,331
11,528

15. Investments

Shares in Trading Company
Total
Group 2024
Charity 2024
Group 2023
Charity 2023
£
£
£
£
-

1
-
1
-
1
-
1

16. Debtors

Amounts falling due within one year:
Trade debtors
Due from subsidiary trading company
Total
Group 2024
Charity 2024
Group 2023
Charity 2023
£
£
18,774
18,285
21,810
21,810
-
18,772
-
36,741
18,774
37,057
21,810
58,551

31

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

17. Creditors: Amounts falling due within one year

----- Start of picture text -----
|||||| |---|---|---|---|---| |Group 2024|Charity 2024|Group 2023|Charity 2023| |£|£|£|£| |Trade creditors|9,586|6,356|2,265|1,634| |Taxation and social security|32,259|839|5,757|232| |Accruals and deferred income|750|750|1,377|-| |Other creditors|11,684|10,371|454|22| |-|-|-| |Squareup Europe Limited - Loan|14,159| |Total|68,438|18,316|9,853|1,888|

----- End of picture text -----

Squareup Europe Limited - Loan:

This is an unsecured loan with an interest rate of 0%. Settlement is made via collections on the organisation's receivables each day, subject to a minimum payment value. Final settlement is within 18 months from the initial loan.

18. Creditors: Amounts falling due after more than one year

----- Start of picture text -----
|||||| |---|---|---|---|---| |Group 2024|Charity 2024|Group 2023|Charity 2023| |£|£|£|£| |Concessionary Loan|14,340|14,340|18,340|18,340| |Key Fund - Loan Finance|37,000|37,000|37,000|37,000| |Total|51,340|51,340|55,340|55,340|

----- End of picture text -----

Concessionary Loan:

Due to the ongoing financial effects of Covid, Patsy Hudson agreed to provide a loan to the charity. The terms of the loan were agreed to by all current Directors, and an agreement was signed and dated on 5th July 2022 between the charity and Ms Hudson. Under the terms of this loan, Ms Hudson agreed to set an interest rate of 0%, and offer no fixed schedule of repayment, provided that the charity make efforts to repay some amount of the loan each year, if felt by the other Directors that the charity is in a financial position to do so. A full copy of the loan agreement shall be filed with each year's accounts for each year that there is a remaining credit on the loan amount. Of the original balance of £30,000, the charity was able to repay £4,000 of the loan in 2024, leaving £14,340 outstanding.

Key Fund - Loan Finance:

The key fund loan finance is a revolving facility agreement of £37,000 with a final repayment date of 15 December 2030, with a fixed interest rate of 4%

32

CHESTER PRIDE

Notes to the Financial Statements For The Year Ended 31 October 2024 (continued)

19. Analysis of Group Net Assets

----- Start of picture text -----
|||||| |---|---|---|---|---| |General|Designated|Restricted| |Fund|Funds|Funds|Total 2024| |£|£|£|£| |-|-| |Tangible fixed assets|10,775|10,775| |Cash at bank and in hand|1,092|-|-|1,092| |-|-| |Other net current assets / (liabilities)|(49,664)|(49,664)| |-|-| |Creditors falling due in more than one year|(51,340)|(51,340)| |Total|(89,137)|-|-|(89,137)| |Previous Reporting Period| |General|Designated|Restricted| |Fund|Funds|Funds|Total 2023| |£|£|£|£| |-|-| |Tangible fixed assets|12,017|12,017| |Cash at bank and in hand|3,082|2,413|-|5,495| |-| |Other net current assets / (liabilities)|12,462|(506)|11,956| |-|-| |Creditors falling due in more than one year|(55,340)|(55,340)| |Total|(27,779)|2,413|(506)|(25,872)|

----- End of picture text -----

20. Corporate Taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

21. Funds

----- Start of picture text -----
||||| |---|---|---|---| |Name of fund or activity|Designation|Activity Type|Description, nature and purpose of fund or activity| |General Fund|Unrestricted|General / Other|The free reserve and funds for Chester Pride charitable activity| |after allowing for all designated fund| |A designated fund allocated from general funds, or through| |Chester Pride 2024|Designated|Chester Pride Festival|specific funding (e.g. sponsorship) for provision of the annual| |Chester Pride event| |Smaller, or shorter term, projects focusing on providing support| |Designated /| |Support Projects|Restricted|Support Service|for mental health or social isolation issues within the LGBTQ+| |community. Mostly consisting of social groups.| |Various smaller projects with budgets under £1,000. These| |projects include the Box Project supplying condoms and sanitary| |Box Project|Designated|Support Service|products for distribution to those in need via social venues, and| |Take 5 wellbeing project giving out free wellbeing packs including| |mugs, herbal teas, and wellbeing activity cards.| |Funding of befriender helpline, fundraising activity, volunteer| |UKSPF|Restricted|Support Service|scheme, and social groups. Includes funding for three new sta| |roles| |CWaC Diversity and Inclusion Events Fund|Restricted|Support Service|Grant funding awarded specifically for the Chester Pride event.| |Grant funding from Cheshire West and Chester Council for| |CWac Diversity and Inclusion Project Fund|Restricted|Support Service|provision of six social groups to provide social and mental health| |support to specific members of the LGBTQ+ community.| |CWaC Health and Wellbeing Support|Restricted|Support Service|Grant award from Cheshire West and Chester Council to help| |fund the Health, Life, and Wellbeing area at the main event| |National Lottery Awards for All|Designated|Chester Pride Festival|Grant funding to be used for various aspects of the main event.| |NHS Cheshire CCG VCFSE Grant|Restricted|Support Service|Grant funding from the NHS Cheshire Clinical Commissioning| |Group to fund the activities of the Just Ask helpline| |CWaC Members Budget Donations|Designated|Chester Pride Festival|Donations from Cheshire West and Chester Councillors to go| |toward the provision of the Chester Pride event|

----- End of picture text -----

33