##
**ANNUAL REPORT**
Registered Charity: 1161379
28 Bridge Street
Chester CH1 1NQ
Chester Pride Annual Report and Financial
Statements for Year Ending 318t October 2025
The Management Committee presentthe annual report and
financial statements for the year ending 315t October 2025.
CONTENTS
Refeiences and Administration Information
Our Objects and Mission
Annual Review
How our activity deliveT3 publlc benefit
Financial Review
Plan8 for future periods
structure, Govemance and Management
Role of the Management Committee
Audit Exemption Statement
Independent Examiner'8 Report
Financial Ststements
4-5
10
11
12
13-16
17
18
19
20-33
## **CHESTER PRIDE ANNUAL REPORT 2025**
## 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:**
Emma Roberts Rhys/ Rose Venables TJ Harty James Kirby Caleb Maxfield Patsy Hudson Rachael Roberts Rober Brooks .
## **Independent Examiner:**
Matthew Brown CIPFA, Adding Value Consultancy Ltd
## **Bankers:**
Virgin Money, 2 Princess Pavement, The Grange Shopping Centre, Birkenhead, Merseyside, CH41 2XY
2
CHESTER PRIDE ANNUAL REPORT 2025
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+l people, in particular but not
exclusively those resident in Cheshire,
North Wales, and Merseyside { The'Area of
benefit'l. This is done for the benefit of the
public by raising awareness ot the issues
ffecting said persons, undertaking
support and reliefwork for said persons.
promoting and staging an annual LGBTQ+
festival, the making of grants or donations
to other charitable and voluntary
organisations working towards similar
objects as ours, and otherwise
undertaking any further activity with the
object of developing an environment in
favour of the LGBTQ+ equality.
Our
Charitable
Objects
Our
Mission
Chester Pride celebrates, 5UPPOrts, and
advocates for the LGBTQ+ community of
Cheshire and Northwales. We are
community led. respondingto the needs
and voices of the community's diversity.
and do not gatekeep or exclude
community members and allie8 frorn our
activity.
¥n
We will do what we can to provide the
services the community needs and
W8nt4 8nd we will be theirvoice in
creating8 society that includes,
respects. and dignifie9 them.
CHESTER PRIDE ANNUAL REPORT 2025
Annual Review
2025was a yearof continued
development for Chester
Pride, marked by the
strengthening of our
community programmes.
partnerships and
engagement across Chester.
Cheshire, North Wales and
the surrounding areas.
The introduction of our
Community Engagement
Managerfurther enhanced
our abiLity to collaborate with
local organisations, schools
and cultural partners,
enabling us to deliver new
initiatives such as Queer
History Month activities and
our contribution to
Storyhouse Queer.
Ourfocus remained on
delivering inclusive,
accessible and meaningfuL
activities th8t support,
celebrate and empower
LGBTQ+ people.
Our annual Chester Pride
event once again took place
at Castle Square, welcoming
thousands of attendees to a
day of celebration, visibility
and community spirit.
Throughout the year. our
social groups, workshops
and community initiatives
continued to grow, providing
safe spaces for connection.
peer support and shared
experiences. These groups
played an important role in
reducing isolation and
fostering a sense of
belonging.
CHESTER PRIDE ANNUAL REPORT 2025
Annual Review
The event featured live
entertainment, wellbeing and
information stalls, and a vibrant
parade that brought together
local groups, businesses and
national organisations in
support of LGBTQ+ inclusion.
Our community space at
The Ra inbow Tearooms
remained a central hub for
social groups, workshops
and wider engagement,
complemented by
initiatives such as our
LGBTQ+ library, hate crime
drop-ins, artist
collaborations and the
development of our
CommunityGarden.
Feedback from attendees
highlighted the positive impact
of the event 8nd its importance
within the region.
We continued to work closely
with partners, sponsors and
local businesses to strengthen
LGBTQ+ inclusion, offering
guidance, training and
coLLaborative opportunities to
improve understanding and
supportfor LGBTQ+
communities.
Sever8l directors and
steering committee
members stepped down
duringthe year, and we
thank them fortheir
contributions.
Warren Lee Allmark
CHESTER PRIDE CHAIR
CHESTER PRIDE ANNUAL REPORT2025
How Our Activities Deliver Public
Benefit
The trustees confirm that they have had regard to the Charity
Commission's guidance on public benefit when planning Chester
Pride's 8Ctivities and reviewing our aims and objectives.
1. CHESTER PRIDE 2025
Our annual event took pLace on 16thAugust 2025 at Castle
Square, Chester. As with previous years, our main stage,
cabaret tent and community zones remained at the core of the
event, however this year our cabaret tent was dedicated to the
late"The Vivienne" who was a valued champion of Chester
Pride. Our heaLth, life & wellbeing zone continued to offer
information and support from a host of LGBTQ+ cha rities and
other originations.
3,50
ttend
EVENT FEEDBACK
"Loved the youth
area it was the best
part for us. we spent
hours there and the
kids loved it"
"Always grateful to
"Everyyear it's
the team for putting
amazingyou do such
on such a big,
an amazingjob it's
community-focused, the best day ever"
speciaL day."
CHESTER PRIDE ANNUAL REPORT 2025
2. BOX PROJECT
The Box Project is a free service provided in a number of venues
across the city, offering free condoms and menstrual cycle
products. Additionally it signposts to a number of support
services covering a wide range of topics such as sexual health,
addiction and mental health.
Over
PACKS flow
AVAILABLE IN
6 LOCATIONS
ACROSS THE
crry
3,000
packs glven
out to date
3. DEVELOPMENT PROGRAMS
Our six social groups have continued to see rises in
memberships and have continued to strengthen their
relationships with other local organisations and venues.
SOCIALGROUP BREAKDOWNS:
Out & About: 22 members
Trans Social: 57 members
Trans Youth Social: Avg 15 people per session
Rainbow Families: 12 families
Youthlschools Project: 40 members
Craftworkshops: 12 members
Community Garden: 10 members
CHESTER PRIDEANNUAL REPORT2025
4. CHRISTMAS DAY MEAL
We welcomed 32 people to our annual Christmas Day buffet
meal, representing both the LGBTQ+ community as well as allies.
This was funded by a combination of monetary and supply
donations from local organisations.
5. PUBLIC EVENTS
Our charity participated in a number of public events organised
either by a partner organisation, or as a co-production.
Storyhouse Queer: As part of a weekend of events planned by
Storyhouse, we provided a number of public events. We were
invited to jointly work on the event offering advice,
commissioning links, community liaison, and marketing support.
World Aids Day Memorial: Workingwith Body positive we
created an event for people to come along and pay their respects,
gain information and listen to shared lived experiences.
Trans Day of Visibility Candlelight Vigil: Held at The Rainbow
Tearooms, this event brought together our trans community and
its allies, to remember and honourthose no longer with us.
Speed Friending: This event provided a safe and welcoming
space for those within our LGBTQ+ communitywhowere looking
to making friends within the community.
CHESTER PRIDE ANNUAL REPORT 2025
6. NEfwoRKS & ADVOCACY
Chesire LGBT+ Network: This network consists 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 locally elected MP'S
and mayors to tryto tackle LGBT+ issues in Cheshire.
Cheshire West Voluntary Action: We continued our
partnership with, specifically focussing on youth and family
work.
Cheshire West & Chester Youth Service: Began partnership
which allowed us to create and run the"Nurture Project" for
schools and colleges throughout the borough.
7. COMMUNITYSPACE
The Rainbow Tea Rooms has continued to be used beyond a
café and has become a central hub for our social groups and
workshops we have run for the community. Additionally, this
year saw us launch ourcommunity Garden at The Countess of
Chester Hospit8l.
LGBT* Library: Offering people the chance to lend, swap and
purchase books with an LGBT+ topics
CONTINUED ON NEXTPAGE
CHESTER PRIDE ANNUAL REPORT 2025
CONTINUED
Hate Crime Drop Ins: Regular surgeries hosted by Cheshire
Constabulary for person to ask questions about, or report hate
crimes.
LocalArtist Collaborations: Using our community space for
local LGBT+ Artists to showcase and sell their artwork.
Sociaucommunity groups: Our socialgroups and other local
community groups use the space as a safe and welcoming
environment.
Community Garden: This new space, funded by Bank of
America, and tended to byvolunteers, has created a green space
to be enjoyed by both our local LGBTQ+ community but also
visitors to the hospital.
CHESTER PRIDE ANNUAL REPORT 2025
Financial Review
The charity generated total income of £415,692 (2024: £454,919) in
the year. After taking into account expenses of £460,648 (2024:
£518,185), there was a decrease in the unrestricted funds of
£44.956 (2024: decrease £57.632) and a decrease in restricted
funds of £nil {2024: decrease of £5,634). The decrease in total
funds was £44.956 (2024: decrease of £63.266) for the year.
The charity's funds at 31 October 2025 comprised restricted funds
of £nil (2024: £nil) and unrestricted funds of £{134.093) (2024:
£(89,137).
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 poLicy WILI continue to 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 funding however the current focus remains on
successfully navigating the current financial chaLlenges and
repaying all outstanding debts across both the charity and trading
arms.
CHESTER PRIDE ANNUAL REPORT 2025
Plans for Future Periods
Chester Pride recognises the financial challenges reflected in this
year's results, particularly the losses and negative reserves within
the trading company. The trustees have already taken steps to
strengthen the organisation's financial position and ensure
long-term sustainabiLity.
Our plans for the comingye8r focus on three areas:
Stabilising and restructuring the trading company: We are
reviewing the trading company's operating model, cost base,
and commercial activities to ensure they are financially viable
and aligned with our charitable objectives. This includes
tightening financial controls, improving forecasting. and
prioritising activities with cLear revenue potential.
Strengthening income generation: We are expanding our
fundraising strategy through new grant applications, corporate
partnerships, and year-round community fundraising. We are
also developing new commercial opportunities that provide
predictable income while supporting our mission.
Improving financial resilience and governance: The trustees
have introduced enhanced oversight of financial performance,
including more frequent monitoring, scenario planning, and
early intervention triggers. We are also reviewing reserves policy
and risk management to ensure they remain appropriate for the
organisation's scale and activities.
The trustees are confident that these actions will address the
current deficit position and support a return to financial stability.
Based on the pLans already underway and the organisation's strong
community support, the trustees consider it appropriate to
prepare the accounts on a going concern basis.
CHESTER PRIDE ANNUAL REPORT 2025
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
companywas established under a memorandum of Association
which established the objects 8nd powers of the charitable
company, and it governed under its Articles of Association. In the
event ofthe company beingwound 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 for the
purposes of charity law and underthe company's articles are
known as members ofthe management committee. Underthe
requirements of the memorandum and articles of association the
members ofthe management committee are re-elected atthe next
annuaL general meeting.
All members ofthe management committee give theirtime
volunta rily and receive no benefits from the charity. Any expenses
reclaimed from the charity are set out in the notes to the accounts.
CONTINUED ON NEXTPAGE
CHESTER PRIDE ANNUAL REPORT 2025
CONTINUED
Due to the ch8rity'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 lived experiences to the issues
the charity works to address.
Should the need arise to recruit new directors, the charity will
advertise publicly through job sites and social media. Before each
recruitment. members of the management committee will assess
what skills are needed and will Look to specifically target
individuaLs possessing these. On occasion individuals may be
approached to offer themselves for election to the management
committee.
CHESTER PRIDE ANNUAL REPORT 2025
Director Induction and Training
Induction sessions are provided to new directors in order to.
familiarise themselves with the charity and the context within
which it operates. As part of this training, directors receive all
reLevant internal information and documentation, such as articles
of association and financial reports. Externaltraining is also
offered, and encouraged. which is usually conducted by NCVO
and provides valuable detail as to the role of a trustee. Training
specific to the director's role or responsibilities is also carried out
internally as and when required.
Enhanced DBS checks are carried out at the expense of the charity
and are led by the chief executive of the charity.
Risk Management
The management committee has conducted 8 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.
CHESTER PRIDE ANNUAL REPORT 2025
Organisational Structure
The charity has a management committee ofat leastfour
members who meet monthly and are responsible for the strategic
direction of the charity, including adherence to all policies. At
present the committee has four members from a variety of
professional backgrounds relevant to the work of the charity.
A scheme of delegation is in place and day to d8y responsibilityfor
the provision of the services rest with the chief executive, along
with any staff members. The chief executive is responsible for
ensuring that the charity delivers the services specified, key
performance indicators are met, and maintains responsibilityfor
the day-to-day operational management of the charity.
CHESTER PRIDEANNUAL REPORT2025
Responsibilities of the Management Committee
Company law requires the managementcommitteeto prepare
financial statements for each financialyear which give a true and
fair view of the state o! affairs of the charitable company as at the
balance sheet date and its incoming resources and application of
resources, including income and expenditure, for the financial
year. In preparing those financial statements, the management
committee should follow best practise and:
Select suitable accounting policies and then apply them
consistently
Make judgements and estimates that are reasonabLe and
prudent
Prepare the financiaL statements on the going concern basis
unless it is inappropriate to assume that the company will
continue its activities.
The management committee is responsible for maintaining proper
accounting records which disclose with reasonable accuracy at
any time, the financial position of the charitable company and to
enabLe them to ensure thatthe financial statement compLies with
the CompaniesAct1985.
CHESTER PRIDE ANNUAL REPORT 2025
Audit Exemption Statement
For the year ending 2025, the companywas entitled to
exemption from audit under section 477 of the Companies Act
2006, relating to small companies.
The members have not required the companyto obtain an 8udit
of its accounts for the year in question in accordance with
section 476. The directors acknowledge their responsibility for
complying with the requirements of the act with respect to
accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the
provisions applicable to the companies subject to the smaLI
company's regime.
SIGNED, ON BEHALFOFTHE MANAMEMENT COMMITTEE
Warren Lee Allmark
CHESTER PRIDE CHAIR
## **CHESTER PRIDE**
## **Independent Examiner's Report to the Trustees of Chester Pride**
## **For The Year Ended 31 October 2025**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.
## **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
3. 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
4. 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
19
## **CHESTER PRIDE**
## **Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2025**
|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|**2025**
**_2024_**
**Unrestricted**
**Restricted**
**Total**
**_Total_**
**Funds**
**Funds**
**Funds**
**_Funds_**
**£**
**£**
**£**
**_£_**
12,708
-
12,708
_10,345_
143,372
53,288
196,660
_202,692_
206,324
-
206,324
_241,882_
**362,404**
**53,288**
**415,692**
**_454,919_**|
|---|---|
||(275,711)
-
(275,711)
_(270,590)_
(128,068)
(53,288)
(181,356)
_(246,259)_
(3,581)
-
(3,581)
_(1,336)_
**(407,360)**
**(53,288)**
**(460,648)**
**_(518,185)_**
**(44,956)**
**-**
**(44,956)**
**_(63,266)_**|
|||
||**(44,956)**
**-**
**(44,956)**
**_(63,266)_**|
||(89,137)
-
(89,137)
_(25,871)_|
||**(134,093)**
**-**
**(134,093)**
**_(89,137)_**|
The notes on pages 23 to 33 form part of these financial statements.
20
## **CHESTER PRIDE**
## **Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2025**
|**Income from**
Donations
Income from Charitable Activities
Income from Trading Activities
**Total Income**
**Expenditure on**
Raising funds
Charitable activities
Governance
**Total Expenditure**
**Net (Expenditure)/Income for the year**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
Total Funds Brought Forward
**Total Funds Carried Forward**|**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 23 to 33 form part of these financial statements.
21
## **CHESTER PRIDE**
## **Balance Sheet As At 31 October 2025**
|**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_**
**31/10/2025**
**31/10/2025**
**_31/10/2024_**
**_31/10/2024_**
**£**
**£**
**_£_**
**_£_**
1,718
1,162
_1,900_
_1,456_
8,875
8,875
_8,875_
_8,875_
10,593
10,037
_10,775_
_10,331_
-
1
_-_
_1_
10,593
10,038
_10,775_
_10,332_
600
32,117
_18,774_
_37,057_
15,272
15,513
_1,092_
_108_
15,872
47,630
_19,866_
_37,165_
(118,718)
(17,406)
_(68,438)_
_(18,316)_
(102,846)
30,224
_48,572_
_-_
_18,849_
(41,840)
(41,840)
_(51,340)_
_(51,340)_|
|---|---|
||**(134,093)**
**(1,579)**
**_(89,137)_**
**_(22,160)_**|
||(134,093)
(1,579)
_(89,137)_
_(22,160)_
-
-
_-_
_-_
-
-
_-_
_-_|
||**(134,093)**
**(1,579)**
**_(89,137)_**
**_(22,160)_**|
The notes on pages 23 to 33 form part of these financial statements.
On behalf of the board:
____________________
Warren Lee Allmark
CHESTER PRIDE CHAIR
22[nd] July 2026
22
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025**
## **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.
23
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (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 2025 (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|**2025**
**_2024_**
£
_£_
209,368
_213,037_
-
_-_|
|---|---|
||209,368
_213,037_|
||(188,787)
_(250,463)_|
||**20,581**
**_(37,426)_**
(22,160)
_15,266_|
||**(1,579)**
**_(22,160)_**|
||-
_-_
(1,579)
_(22,160)_|
||**(1,579)**
**_(22,160)_**|
21
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **3. Donations**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Unrestricted|Designated|Restricted|Total 2025|
|£|£|£|£|
|Public donations|7,508|-|-|7,508|
|M&S Bank - Christmas Day Meal Donation|-|1,000|-|1,000|
|Parade Entry Donations|-|800|-|800|
|Donations from CW&C Member's Budgets|-|3,400|-|3,400|
|Parade Entry Donations|-|-|-|0|
|Total|7,508|5,200|-|12,708|
**----- End of picture text -----**
## _**Previous reporting period**_
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Unrestricted|Designated|Restricted|Total 2024|
|£|£|£|£|
|Public donations|3,035|-|-|3,035|
|St Marys - donation towards Christmas meal|-|450|-|450|
|John Lewis - donation towards Christmas meal|-|1,000|-|1,000|
|Lloyds Bank Volunteer Match Funding|-|450|-|450|
|-|-|
|Parade Entry Donations|2,085|2,085|
|Base Architecture|100|-|-|100|
|Stena Line Ltd|120|-|-|120|
|Donations from CW&C Member's Budgets|-|3,105|-|3,105|
|Total|3,255|7,090|-|10,345|
**----- End of picture text -----**
22
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **4. Income from Charitable Activity**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Unrestricted|Designated|Restricted|Total 2025|
|£|£|£|£|
|Chester Pride Festival 2025|
|Chester West and Chester Council Health and|
|-|-|400|400|
|Wellbeing Support|
|Cheshire West and Chester Council - Chester Pride|
|-|-|4,500|4,500|
|2025 (Public Health)|
|Event Sponsorship|-|69,627|-|69,627|
|Fundraiser Income|-|1,910|-|1,910|
|Event Trading Pitches|-|4,850|-|4,850|
|Event Tickets, Parade Entries and Bar Sales|-|41,380|-|41,380|
|VIP Wristbands|-|750|-|750|
|Total Chester Pride Festival|-|118,517|4,900|123,417|
|Support Services|
|NHS Cheshire CCG VCFSE Grant|-|-|6,300|6,300|
|UKSPF Grant|-|-|35,765|35,765|
|HCRG Box Project Sponsorship|-|-|1,500|1,500|
|-|-|-|-|
|Workshop Commissions|
|Total Support Services|-|-|43,565|43,565|
|General / Other|
|Cheshire West and Chester Council - Young|-|-|4,823|4,823|
|Opportunities Grant 2025|
|Other|-|23,050|-|23,050|
|Bluecoat Charity - Grant towards xmas meal|-|500|-|500|
|Current account interest|193|-|-|193|
|Other|1,112|-|-|1,112|
|Total General / Other|1,305|23,550|4,823|29,678|
|Total|1,305|142,067|53,288|196,660|
**----- End of picture text -----**
23
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **4. Income from Charitable Activity**
## _**Previous Reporting Period**_
|**_Unrestricted_**
**_Designated_**
**_Restricted_**
**_Total 2024_**
**_£_**
**_£_**
**_£_**
**_£_**
**_Chester Pride Festival 2024_**
_Chester West and Chester Council Health and_
_Wellbeing Support_
_-_
_-_
_4,500_
_4,500_
_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_|**_Unrestricted_**
**_Designated_**
**_Restricted_**
**_Total 2024_**
**_£_**
**_£_**
**_£_**
**_£_**
**_Chester Pride Festival 2024_**
_Chester West and Chester Council Health and_
_Wellbeing Support_
_-_
_-_
_4,500_
_4,500_
_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 Pr_
_-_
_-_
_5,000_
_5,000_
_Cheshire West and Chester Council - Hate Crime Aware_
_-_
_-_
_1,569_
_1,569_
_Costa Community Grants - Donation towards Xmas Mea_
_-_
_500_
_-_
_500_
_Cheshire West Voluntary Action - Conritbution for work t_
_-_
_600_
_-_
_600_
_Current account interest_
_220_
_-_
_-_
_220_
_Other_
_990_
_-_
_-_
_990_||
|**_Total General / Other_**
**_Total_**|**_1,210_**
**_1,100_**
**_6,569_**
**_8,879_**
**_2,110_**
**_107,438_**
**_93,144_**
**_202,692_**|
24
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (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**
The assets and liabilities of the subsidiary were:
Fixed assets
Current asstes
Current liabilities
**Total net assets / (liabilities)**
**Aggregate share capital and reserves**|**2025**
**2024**
**£**
**£**
206,324
_241,882_
(271,861)
_(267,722)_|
|---|---|
||(65,537)
_(25,840)_
-
-|
||-
_-_|
||556
_444_
-
_985_
(133,069)
_(68,405)_|
||(132,513)
_(66,976)_|
||(132,513)
_(66,976)_|
## **6. Cost of Raising Funds**
**----- Start of picture text -----**
Unrestricted Restricted Total 2025
£ £ £
Fundraiser Supplies 3,850 - 3,850
Subsidiary Trading Company Operational Costs 271,861 - 271,861
Total 275,711 - 275,711
Previous reporting period
Unrestricted Restricted Total 2024
£ £ £
Cost of Goods Sold 520 - 520
Fundraiser Supplies 2,348 - 2,348
Subsidiary Trading Company Operational Costs 267,722 - 267,722
Total 270,590 - 270,590
**----- End of picture text -----**
25
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **7. Expenditure on Charitable Activity**
|Advertising & Marketing
Bank / Processing Fees
Depreciation Expense
General Expenses
Insurance
IT Software & Consumables
Interest Paid
Postage & Freight
Printing & Stationery
Rent
Repairs and Maintenance
Staff Costs
Subscriptions
Telephone & Internet
Travel - National|**Chester**
**Pride**
**Festival**
**Support**
**Services**
**Box Project**
**General /**
**Other**
**Total 2025**
**£**
**£**
**£**
**£**
**£**
64
280
-
-
344
189
-
-
1,550
1,739
36
78
-
180
294
-
5,620
-
306
5,926
1,943
-
-
1,812
3,755
-
-
-
40
40
-
-
-
3,015
3,015
-
1
-
-
1
25
-
-
81
106
2,019
-
-
5,750
7,769
148
-
-
-
148
1,200
61,618
-
20
62,838
300
342
-
496
1,138
-
590
-
-
590
41
20
-
39
100|
|---|---|
|Direct Delivery Costs|93,001
304
-
248
93,553|
|**Total**||
||**98,966**
**68,853**
**-**
**13,537**
**181,356**|
|||
## _**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 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_**|
## **8. Governance Costs**
|**Governance Costs**||
|---|---|
|Independent Examiner's Fees
Accountancy Fees
Legal Expenses
Software Subscriptions
**Total**|**Total 2025**
**_Total 2024_**
**£**
**_£_**
750
_750_
765
_-_
2,000
_-_
66
_586_|
||**3,581**
**_1,336_**|
26
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **9. Staff Costs**
|**Staff Costs**||
|---|---|
|**Group 2025**
**Charity 2025**
**£**
**£**
Gross Wages and Salaries
150,515
54,134
Employer's National Insurance
5,987
5,328
Pension Costs
4,557
2,031
**161,059**
**61,493**
The average number of employees during the year was as follows:
Charity
Trading|**_Group 2024_**
**_Charity 2024_**
**_£_**
**_£_**
_191,718_
_96,549_
_4,341_
_3,513_
_1,651_
_315_
**_197,710_**
**_100,377_**
**2025**
**_2024_**
3
_4_
5
_5_|
||**8**
**_9_**|
|Analysed as follows:
**Charity:**
Management
Delivery staff|**2025**
**_2024_**
2
_2_
1
_2_|
||3
_4_|
|**Trading:**
Management
Team leaders
Café staff|**2025**
**_2024_**
1
_1_
1
_1_
3
_3_|
||5
_5_|
27
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (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 2025**
**£**
**£**
**£**
**£**
118,257
-
1,500
1,304
121,061
4,040
-
-
8,668
12,708
(98,757)
(68,851)
-
(19,556)
(187,164)
23,540
(68,851)
1,500
(9,584)
(53,395)
5,160
42,065
-
28,373
75,598
**28,700**
**(26,786)**
**1,500**
**18,789**
**22,203**
**_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)_**|
## **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:|**2025**
**_2024_**
**£**
**_£_**
-
_73_
-
_168_|
|---|---|
||-
_241_|
||-
_4_|
28
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **12. Analysis of Funds**
|**Unrestricted movements**
**Unrtestricted Funds:**
General Fund
Support Services & Box Project
**Designated Funds:**
Chester Pride 2025
**Trading Subsidiary Reserves**
**Group Unrestricted Funds**
**_Previous reporting period_**
**_Unrestricted Funds:_**
_General Fund_
_Support Services & Box Project_
**_Designated Funds:_**
_Chester Pride 2024_
**_Trading Subsidiary Reserves_**
**_Group Unrestricted Funds_**
**Restricted movements**
General Fund
Support Services & Box Project
Chester Pride 2025
**Total**|**Balance at**
**1st**
**November**
**2024**
**Income**
**Expenditure**
**Transfers**
**Balance at**
**31st October**
**2025**
**£**
**£**
**£**
**£**
**£**
(22,160)
33,523
(16,356)
3,414
(1,579)
-
-
(25,286)
25,286
0|**Balance at**
**1st**
**November**
**2024**
**Income**
**Expenditure**
**Transfers**
**Balance at**
**31st October**
**2025**
**£**
**£**
**£**
**£**
**£**
(22,160)
33,523
(16,356)
3,414
(1,579)
-
-
(25,286)
25,286
0|
|---|---|---|
||**(22,160)**
**33,523**
**(41,642)**
**28,700**
**(1,579)**||
||-
122,557
(93,857)
(28,700)
-||
||**-**
**122,557**
**(93,857)**
**(28,700)**
**-**||
||**(66,977)**
**206,324**
**(271,861)**
**-**|**(132,514)**|
||**(89,137)**
**362,404**
**(407,360)**
**-**|**(134,093)**|
||**_Balance at_**
**_1st_**
**_November_**
**_2023_**
**_Income_**
**_Expenditure_**
**_Transfers_**
**_£_**
**_£_**
**_£_**
**_£_**
_(29,633)_
_6,141_
_(32,973)_
_34,305_
_-_
_1,322_
_(5,086)_
_3,764_|**_Balance at_**
**_31st October_**
**_2024_**
**_£_**
_(22,160)_
_-_|
||**_(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**
**2024**
**Income**
**Expenditure**
**Transfers**
**Balance at**
**31st October**
**2025**
**£**
**£**
**£**
**£**
**£**
-
4,823
(4,823)
-
-
-
43,565
(43,565)
-
-
-
4,900
(4,900)
-
-||
||**-**
**53,288**
**(53,288)**
**-**
**-**||
## _**Previous reporting period**_
|_General Fund_
_Support Services & Box Project_
_Chester Pride 2024_
**_Total_**|**_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)_**
_-_
_-_|
29
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **13. Government Grants**
The following grants are included in income for the year:
**----- Start of picture text -----**
||||
|---|---|---|
|Total 2025|Total 2024|
|£|£|
|Cheshire West and Chester Council Health and Wellbeing|4,500|4,500|
|-|
|CwaC Diversity and Inclusion Events Fund|2,000|
|NHS Cheshire CCG VCFSE Grant|6,300|7,000|
|CWaC Trans socials - mental wellbeing promotion|400|-|
|-|
|CWaC Hate Crime Awareness Funding|1,569|
|CWaC LGBT+ Workshops for Cheshire Archives project|-|900|
|-|
|CWaC Young Opportunities Grant 2025|4,823|
|CWaC UKSPF Grant|35,765|52,925|
|Total|51,788|68,894|
**----- 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 2024|1,798|3,861|5,659|8,875|14,534|
|Additions|-|150|150|-|150|
|Disposals|(273)|(206)|(479)|-|(479)|
|At 31 Oct 2025|1,525|3,805|5,330|8,875|14,205|
|Depreciation|
|At 1 Nov 2024|1,276|2,483|3,759|-|3,759|
|Charge|162|170|332|-|332|
|Disposals|(273)|(206)|(479)|-|(479)|
|At 31 Oct 2025|1,165|2,447|3,612|-|3,612|
|At 31 Oct 2025|360|1,358|1,718|8,875|10,593|
|At 1 Nov 2024|522|1,378|1,900|8,875|10,775|
**----- End of picture text -----**
30
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **Charity**
**----- Start of picture text -----**
Total Other -
Tangible Deposit on
Office Computer Fixed Leased Total Fixed
Equipment Equipment Assets Property Assets
£ £ £ £ £
Cost
At 1 Nov 2024 1,598 3,359 4,957 8,875 13,832
Additions - - - - -
Disposals (273) (206) (479) - (479)
At 31 Oct 2025 1,325 3,153 4,478 8,875 13,353
Depreciation
At 1 Nov 2024 1,209 2,292 3,501 - 3,501
Charge 151 143 294 - 294
Disposals (273) (206) (479) - (479)
At 31 Oct 2025 1,087 2,229 3,316 - 3,316
At 31 Oct 2025 238 924 1,162 8,875 10,037
At 1 Nov 2024 389 1,067 1,456 8,875 10,331
15. Investments
Group 2025 Charity 2025 Group 2024 Charity 2024
£ £ £ £
Shares in Trading Company - 1 - 1
Total - 1 - 1
Group 2025 Charity 2025 Group 2024 Charity 2024
Amounts falling due within one year: £ £
Trade debtors 600 600 21,810 21,810
Due from subsidiary trading company - 31,517 - 36,741
Total 600 32,117 21,810 58,551
**----- End of picture text -----**
## **15. Investments**
## **16. Debtors**
## **17. Creditors: Amounts falling due within one year**
||**Group 2025**
**Charity 2025**
**_Group 2024_**
**_Charity 2024_**
**£**
**£**
**_£_**
**_£_**|
|---|---|
|Trade creditors|20,787
5,233
_9,586_
_6,356_|
|Taxation and social security|66,275
3,143
_32,259_
_839_|
|Accruals and deferred income|1,861
1,861
_750_
_750_|
|Other creditors
Squareup Europe Limited - Loan
**Total**|19,131
7,169
_11,684_
_10,371_
10,664
-
_14,159_
_-_|
||**118,718**
**17,406**
**_68,438_**
**_18,316_**|
## **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.
31
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **18. Creditors: Amounts falling due after more than one year**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Group 2025|Charity 2025|Group 2024|Charity 2024|
|£|£|£|£|
|Concessionary Loan|4,840|4,840|14,340|14,340|
|Key Fund - Loan Finance|37,000|37,000|37,000|37,000|
|Total|41,840|41,840|51,340|51,340|
**----- 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 £9,500 of the loan in 2025, leaving £4,840 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%
## **19. Analysis of Group Net Assets**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|General|Designated|Restricted|
|Fund|Funds|Funds|Total 2025|
|£|£|£|£|
|Tangible fixed assets|10,593|-|-|10,593|
|Cash at bank and in hand|15,272|-|-|15,272|
|-|-|
|Other net current assets / (liabilities)|(118,118)|(118,118)|
|-|-|
|Creditors falling due in more than one year|(41,840)|(41,840)|
|Total|(134,093)|-|-|(134,093)|
**----- End of picture text -----**
## _**Previous Reporting Period**_
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|General|Designated|Restricted|
|Fund|Funds|Funds|Total 2024|
|£|£|£|£|
|-|-|
|Tangible fixed assets|9,533|9,533|
|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|(90,379)|-|-|(90,379)|
**----- 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.
32
## **CHESTER PRIDE**
## **Notes to the Financial Statements For The Year Ended 31 October 2025 (continued)**
## **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 2025 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
Grant funding from Cheshire West and Chester Council to
CWaC Young Opportunities Grant 2025 Restricted Support Service support development of youth opportunities throughout the
borough.
CWaC Trans socials - mental wellbeing promotion Restricted Chester Pride Festival Grant funding to support media in respect of the main event
**----- End of picture text -----**
33