Charity registration n￿rn￿r 117437D
Company r•gi8tration numbar 08191197 (England &nd Walès)
CHESTER FC COMMUNITY TRUST LIMITEO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Hargreaves & Woods

CHESTER FC COMMUNITY TRUST LIMITED
CONTENTS
Page
Legal and administrative information
Trustees, ieport
Indèwndgnl gxamlnafs report
statement of financial activities
8glance Sheet
Not¥s 10 the financial slaitrmenls
8.16

CHESTER FC COMMUNITY TRUST LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustèes
MrMKDay
Ms S W Pearson
Mr O R Ev8n$
Mr M J Vickers
Mr M J Williams
Mr C G Rob8rtson
Charity number
1174370
CompAny numbèr
08191197
Prlnclpal address
Deva Sl?dium
8umpèrs Lanè
Chesler
CH14LT
R•glst•r•d offlc•
Deva Stadium
Bumpers Lane
Cheyl&r
CH14LT
Independent examiner
Jamfjs Hargr¥ave$
Cholmordeley House
Dèè Hills P8rk
hesler
Chèshlrè
CH3 SAR

CHESTER FC COMMUNITY TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MA Y 2024
The Iruslees presenl their annual report and financial staiemenls lor the year ended 31 May 2024.
The financlal stalemtrnls have been prepartd In accordance wllh the aceounfjng pollcles sel out In note 110 the financlal
stal8ni8nts and cotnply with the chariltys governing docum8lll. the Companies Act 2008 and "Accounting and R8POrting by
Charities.. Slalement of R8eomm8nded Praclic8 applicabl8 to charit168 pr8paring Iheir accounts in aecordane8 With the
Financial Repor￿n9 Standard applicable in the UK and Republic ol Ireland {FRS 1021. (effective 1 J£nuary 20191.
Objectives and activities
Th& ¢harltls objectives Afg'.-
To prpmote lor the benEfit ol the inh¥bitBnls of CheslEr and the ¥urrounding provi¥ipn of lacilili¢g lor rerroalion gr
plherlgisure litng (Kcupalion of individua18 who have nopd of Such facilitlgs by iea8on of Ihgir youth. age, infirrnily or
di58bl8tnenl or for lh8 PLJbliG 8t18rg8 in the inl&r8sls of social welfarfj and wilh the obj8cI ol improving th8 condition of life Df
the said inhabitants. Withttut prejudice to the generality of the foregoing by the provision of the opportunity to participate in the
5POrt of l¢)Jtball in all ways and according to all abilities.
To prot6cl Hn(J pr9saNe tha haalth of paople In Chastar And tha surrounding area$ In such wap Ag Ihè Trustgas Ihlnk flt,
Includlng Ibul wllhL)ul prejudice lo generallly ol Ihe I0￿gOIng) by he operallon of healtry Illestyle Inlllauves.
For lh8 public benefit lo prornote the educBtion (including 80cial and physi(¥l Irainingl ol PBDpI8 in Che81er and the
Surrounding areas in suth way5 as the Trustees Ihink lil.. Ilhe Trustees hove taken into consider8tior the Charity Commission
guidance on thi5.1
Su¢h of olh¢r gx¢lugivgly ch8ri19ble purpoggs as the Trusleg$ in Ihgir gbgplule disaglion rnay d91grwnin& Iiom limg lo limg.
A¢hl•vgm•nts and p•rtormAn¢e
s￿nIfIC8￿1 &Glivili88 aclii8verrpenls ag&in81 objectives
During this r8portsng period, Chester FC Communily Trust has continuod lo bon8fit cornmuniti85 acr058 Chesl8r and
Ch8shir8 Wèsl through th8 d8liv8ry 018 range ol proj8cts ond activili8s.
The Trust dellvèrs both managed programmes and commissloned seNlc8s. worklng wlth a number ol partner organlsalions
lo ensure its piograrnmg of woik respc>nds lo local n¥¥ds. The Trust's activitie5 SUPPOrt cornmunits85 based In Chesl8r and its
8urr¢unding Jre88 without pr6judic8 on th& b88is ol rèce, 88x, 9eNd8r, 6lhnicity, réligion or disabilily
The Trust currenuy employs a total 0120 lull time, part tirne and casual staff who a￿ rèsponsible for ensuring the delivery of
hlgh44Uollly ¢oaching, gducallgn, $0¢181 indu$ion and hpollh & wgllbging Initialivo$ Ihroughgul th¥ ¢ommunlly.
Thèse aetlvillÈs Incl￿de.. S￿PpO￿nE prlmBry schools, tèathèrs, staff Énd pupils to ènhÉncÉ Improvè Ihè déllvery of PE
nd sehool sp)rt', youth provSsions lor children and young people wllhin the blaeon a￿a,. working with partners io support
adults oxp¥rittnung a manlal hoalth probltrm or hom¥lassn¥¥s to sustain healthy and pw)silive lilastyles.. accessible filnoss
piogranimos including pilales and yogi-. eng8ging oldvjr paopl8 In exercise and w8llb8irng a¢livilitrs including walking loolball
lo improve health and wellteing 2nd reduce social isolation., supportirg children and adults to participate in physical activity
through a varied lootball and sport developrnenl prograrnrne inclu¢ino VK)men's and girls. Iwlball, school holiday provision,
playgr dgveloprnenl ¢entres 8nd Mini KiclEgr8 8gSSlQll$.
The Iruslees are grateful for the support and eneouragemeNI reeelved Irom the Trusys funding partners. whose Investmeni
enables the charity ID have a positsve. lasts'ng impacl in the community.

CHESTER FC COMMUNITY TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Flnanclal revlew
During thi8 18POrting period, The Trust rgport9d an op&ialing loss of £97,687. To181 Incom8 Wa8 £346.244 with total
expenditure of £443.931. Grants and donalion5 tolalled £184,506.
Th8 Irusl8è5 r9rn8in comtnilt6d tD @nsuring th8 sustAillability ol the Trust. Th8 charity has compl8t8d a larg8 capit81 projgGI
bètwèèn 2021 and 2024 al King G￿rgO V Communily Sporls Hub that rÉquirBd substantial grant funding And tho ineurring
significant one-off expenditures, some of which were unforeseen. This project has been Iransformalianal lor the charity an
the trustees consider will ensure its lony-term sus1ainability.
The Trust recaives fundlng from a wldg rango of partners wlth dlfferSn9 payment cycles. Regular revlews a￿ undartaken to
ensure cash ftow Is managed. The Trust contlnues to wor* to Idenllfy new lundSng streams which meet Ils stralegle plan.
R95fjrwg5 pglicy
Th• Iru$l89s wn$idg1 an approprialg r¥s¥rvg, whi¢h arg not invgstgd in lixgd 9gs¥t$. $hould bg surri¢i¥ni 10 m¥fjl al1¥gs1
thrèo months of opor8llng costs.
As 013151 May 2024, Ihe Trust had unrestricted reserves ol £876,299 and restricted reserves Df £54,996 tolalling £431,295
re8erv88.
Plan8 lor futur• p•rlod8
The Trust ha5 plaN5 to extEnd its work thruugh inLrErnentdl gruwth to further supp)rt our comrnunlties, incltsding an expanded
PD51-16 edu¢alion prDgramme and additional health and wellbgirig provi51ons. Oue to the 5ucce55 pr King George V
CornTnUlllty Sp(xls Hub, Ihe Trus1 is also exploring Ihg PDlenli¥l lor additional f8cililies, which would be av8ilable for local
groups and clubs 10 8ccess.
Thè Trust has mad8 progr8ss In slrongtharning its moniioring and 8valuats.on sy8tani8 and this work will c4)ntinu8 ov8r th& n8Xt
12 month8. along with 8nhancing Its finsJnc• fun￿0￿ 10 8nsLJr8 th8 charity's conllnu8d sustainablllty.
51ructure, gov•manc• and manag•m•nt
rhe ¢harily 1$ 4 limilod by guai4nlg0 ¥n¢J 9overn¢d by Arlicqe¥ ¢1 A$sowi4119Tr,
Th• Irusl¥es, who arè also th8 dirèclurs for th8 purpose of company law, and who servad durlng the year and up to dat8
of signaturè ol th8 flnanLyal statem8nls w8ra'.
MrlAKDay
Ms S W Pe4rson
Mr P Bodman
Mr D R Evans
Mr M J Vickers
Mr M J iwllllams
Mr C G Rob8rtgon
114eslgnèd 30 Augusi 20231
ReC￿li1M&￿t appointn7enl of Inist06S
rru51813s ar8 aPOINtedby r8solutlonof trustees 85 18ld out In lh8 Articles of A55oc18110n.
None of the trustees h85 any beneflcl81 Inleresl In Ihe compgny. All of the Irustees are members of the cornpany and
guarantee to contrlbule £1 In the event of a wndlng up.

CHESTER FC COMMUNITY TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
The 1rusle88' rijport was approved by the Bo8rd of Tru81ees.
MrMKD8y
Dlroctor
Mr M J Virkory
Dlrèctor
18 February 2025

CHESTER FC COMMUNITY TRUST LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHESTER FC COMMUNITY TRUST LIMITED
I report to the Iruslee5 on rny examination of the financial statements of Chesier FC Community Trust Limited (the charity) for
the year anded 31 May 2024.
Responslbllltles and ba$1$ of report
As the trustees of the charity land also its dlrectors for the purposes of co￿PanY law} you are responslble for thè pr6￿r01[0rn
ol the financial statements In accordance the requirernenls ol the Companies Act 2006 (the 2006 Acll.
Having sali5fi8d myself that thè financial stalemsnls ol lh8 charily are not r$quired lo bs auditèd undgr Part 16 01 Ihè 2006
Aci and ara aligible lor ind8p6ndont èxamination, I raport in raspact of my axamination of tho charity's financial slatomanl$
caryiod out under 8èclion 145 of tha Charities Act 2011 Ith6 2011 Act). In carryirg out my examination I have followed £11 tha
pplicable DireGts"ons gwen by the Charity Cornmissiov under section 14515llbl of Ihe 2011 Act,
Indop•nd8nt examlnorfs st818mènt
Since the charrty s gross income exceeded £250,000 your èxaminer must be a rnember of a bo(Jy listed in section 145 DI the
2011 Ad. I confim that l am qualified to undèrtake the examlnatlon because l am a rnemyjer of ICAEW, which is one of the
li$l8d bodios.
I hav8 ￿mpl￿ted my axaminalion. I C￿nfirTr) Ihal no rnatters hav8 come lo my allention in wnnection with the examination
91ving me cause lo belSeve that Sn any malertal respect..
accounting records were not k8pI In r8SPeCt of the charity as required by SBCtion 286 of ihe 2006 Act., or
th8 fin8nd81 st8t&m8nt$ do not gccord with those records., or
the linanrAal 5taiements do not comply with accounting requiremenls of secbon 398 ol the 2006 Act other than aTry
reqU1￿me1)I ihal the accounts give a true and lair view which is r)ot a rnalter con¥idered as parl of an ii)dependenl
8xamlnallon'. or
the finan￿al 51atemenls have nol been prepared in acGordanre with Ihg tnElhod5 gnd principle5 ol Ihp SlalEmenl ol
Rgcornfflended Prathilg lor accouvling and repLTriling by charitigs applicable lo chariligs preparing their accounts i
accor(Jance wrth the Finallcial Reporting Standard 8pplicabl8 in lh8 UK and Republic ol IrBl8nd IFRS 1021.
I have no concems 2nd have tome across no other mailers In ¢onncctlen *llh the examlnatlon to whlch attenllon should be
clrawn in Ihis r8pDrt In ordor to 8nabl¥ a proptrr underslanding ol the financial siatem&nls lo bts reached.
James Horgreaves
CholmDnd8lay Housè
D¥8 Hills Park
Chester
Ch8shirè
CH3 SAR
D8l&d.. 18 Februgry 2025

CHESTER FC COMMUNITY TRUST LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MA Y 2024
Unr•$tri¢t¢d R&$trl¢t•d
funds
funds
2024
2024
Ttstal Unr¥¥trl¢t•d R¢$trl¢tod
fur•ds
2023
Tot81
2024
2023
Notes
Income from=
Donatlons hnd18gacles
Charilable aGlivitle5
51,078
161,7
133,42B
184,506
161,738
77,212
673,826
761,038
111.781
212,816
133,428
346,244
188.993
fj73,828
862,819
Expendilurg on:
chari18t￿8 a¢ti¥ili•8
247,894
196.037
443,931
58,444
365,775
424,219
Total •xp•ndltur•
247,894
196,037
443,931
58,444
365,775
424.219
M•t Ineom•ll•xp•ndlturol
135,0781
{62,6091
197,6871
130,549
308,051
438.600
Transl¢rs beh¥een funds
167,7211
67,721
275,530
1275,5301
Met movement In fund5
1102,7991
5,112
19T.68TI
406,019
32,521
438.6
Reconclllatlon of lunds..
Fund balances al 1 June 2023
479,098
49.684
528,982
73,018
17,364
Fund balan¢es at 31 May 2024
316.299
54.996
431,295
479,097
49,885
528.982
The siatemenl of finanbial activilies includes all gains and1058e8 recognised in the year. All income and expendilure derive
from Cont￿nUIng acti¥ili•s.

CHESTER FC COMMUNITY TRUST LIMITED
BALANCE SHEET
AS AT31 MAY2024
2024
2023
Not•8
Flxed assets
Tongbble assets
11
280,022
287.664
Current as5et5
t)abtors
Cash al bank and in hand
12
5.375
158.22e
248.057
163.601
248.057
Credll?rs: amounts falllng due wlthln one
yèar
13
112.3281
16.7391
M•t curront 488?t•
151.273
241,318
TDl&l I¥￿1* 1&88 eurr$nl118blllt188
431,295
528.982
hlèt atssèts èxeludlng p•nGltsn Ilablllty
431,295
528,982
The fund3 ol the rharlly
Re5lricted Income funds
Unr0s1ricled funds
15
54,998
37fj,299
49,885
479.097
431,295
528.982
ThETr ¢onip8ny 18 enlilled lo Ihe ex#mplion from the audit r8qLJirom8nl ¢Ohl8iThed in $g¢ti¢n 477 of th? Compahi88 Act 20D6, For
th$ ye8r onde¢ 31 May 2024
Thp dir8ctor3 acknowledgg Ihoii iesporbSibilitlgs for Complying with rgquirements of Iho Companie8 A¢1 2006 with rgspgct
lo accourbts'ng re¢ords and the preparation ol financial slatemonls.
The members have not required the cornpany lo obtaln an audll DI Ils flnandal statemgnts for the year In question In
accordan¢e with section 476.
These financial statements have been prepared in accordance with the provision5 applicable to cornpanies subject to the
sm911 wmpanies r¢gimo.
The flnandal 6toternentS Were 8pprov8d by the trustees on 18 February 2025
MrMKDay
Dlrector
Mr M J Vickers
Dlr8Ctor
Company reg15tration nurnber 08191197 (England and Wales)

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MA Y 2024
Accountlng pollcles
Charlty Informatlon
Chester FC Community Tiu$l Limited 1$ 8 priva18 ¢ompany Iimi18d by guarantse incorporal8d in England and Wal0$.
Th6 regisl8r8d offie8 18 D6v8 Sl8diuM, Bumpèrs L8nè, Che$t8I, CH1 4LT.
1.1 Accountlng conventlon
The financ131 stalements have been prepared in aecordance with Ihe charity's goveming docLJment, the Companies Act
2(VJ6. FRS 102"The Finallcial Reportlng Standard applicable in Ihe UK and RepubliG ol Ireland. I'FRS 102.1 and the
Charities SORP 'Ac¢ounting and Repoiling by Charitie8'. 9￿tement ol Recommendèd Practscp applicablg lo charilies
prep8ring their 8ccount$ in 8c¢ordanc8 wilh the Fin8Th¢ial RèFM)rting S18nd8rd 8ppIic8bl8 in thg UK 8nd R&publi¢ of
Irelarnd IFRS 1021 ieffeclive 1 January 20191, The charity is a Public 8enefil Entily as défined by FRS 102,
Th8 ch8rily has 18ken advan1￿8 of the provisions in the SORP for ch8rili&s not lo prepare a StBt8menl ol C8sh Flows.
The financial 81alemen18 are prepar8d in starling, which is Ih8 funelional curr8ncy of th8 charity. Monetary amounts in
these financial slalements a￿ rounded lo the nearest £.
The financ18151alements have been prepared under the hi5tOriC81 c05t convents'on. The principal accounting policie5
adopted are sel out below,
1.2 Golng concom
Al the liffle ol approving Ihe fingncial slalernents, the trus1995 h￿ve a reaBonable eXp￿￿tatiOn Ihal the ch8rily has
adequate r88ources to contlnue In operalbn81 exSsleTrce for the foresg8able fiJtUT8. Thu8 the trustees continue lo adopt
the going concern basis ol accounting in preparing the linanci£l stalemenls.
1.3 Charltable fvnds
Unreslricled funds ar8 availabl8 for u88 ai th8 discmtlon ol th8 truslees in lurthoranco ol Ih8ir charitable objecliv88.
Restricted fund8 ar8 6uL)jeot 10 8pecific condilion8 by donory or oranlor8 a8 to how they may b8 U8ed. The purposes
and uses ol the restricted funds are set out In Ihe notes to 1he financial stalernenls.
Endowment funds Bre subject to speclflc conditlons by donors th81 the eAplt£l must be mslntslned by the chadty.
1.4 Income
Incomè ig r£Tr¢0gni￿d whgn Ihg (*arily 1$ Iggally gnlilloj Ick il 4ftgr any p9rlorman¢g condilion$ have bggn met. Ihg
srnounls cBn be m8&sur&d rallably. and It Is probablè that Incom@ wlll ba r8cÈlv8d.
C8sh donations are r8trfjgnisEd on rectsipt. Olher donations ore recognised oneÉ th8 tharity has b88n nolrfied of th8
donation, unless pertormance condllions requlre deferr81 ol the amount. Income tax reeoverable in relatlon io donatlons
received under Gfft Ald or deeos Of ttovenanl is reeognised at tt)e timè ol the donatlon.
LegaGies arE re¢ogni5ed on receipt oi olherwise if Ihe Gharily has been nolified of an impending distiibulion. the
amount is known. and r0¢8ipI 1$ ¥xp¥¢led. If Iho amounl is not known, Ihe It)ga¢y ig Irè•tod as a ￿nting0￿( as¥el.

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Accountlng pollGI•6
{Contlnu•dl
1.5 Expendlturè
Exp&ndilur8 Is r￿gnised oncg Ih8re is a1gg81 ar con51rucliv8 obligation to transfgr 8cullomic bgngfit la a third parly. it
Is probable that a transfer of econamic benefits wlll be ￿qUIred In setllemerl. and the amount of the obllgatlon can be
measured rella¥Jly.
Exp8ndilui8 is cla55ili8d by aclivily. The cos15 of each activily 8r8 m&de up of the lot81 of dir8cl costs 8nd 5har8d cosis,
including support costs involv8d in undertaking 8ath activity. Dir8cI costs attributab18 to a single activity are allocat8d
directly to Ih31 activity. Shared costs which contribLrte to mDre than Dne activity and support cos15 whith are not
attributable lo a sin9le activity are apportioned between Ihose activilies on a basi5 corisistenl with the use ol re50urce5.
C8ntral slafl cost8 ar8 allocal8d on th& basi8 of lim8 sp8nl, and d•pioclation charges ar8 allocat•d on the poriion of th8
ass81's us8,
1.6 Tanglbl& Ilx•d assats
T Anglble fl¥a(J assals ara Inltially mèMsur8d Al cost 8nd subsèquènlly m•Asurgd at cost or vAluatlon, ol d8preciAtlon
and any Impairrnenl lo55e5,
Depreclallan Is recognlsea so as lo write ofi u)e cost or valuallon ol assets less Ihelr resldual valués over thelr useful
lives on th8 following bases..
L8888hold irnprovom8nt8
FiKlurgs and Iilts'ngs
2S% reduang balance
25)A redu￿￿9 balance
Th8 gain or loss arising on th8 disw)8al of av asset Is determined as Ihe differenoe beiwgen the sale proceed8 and the
arrying value ol the a88el. and is re(x)9nis8d in the stal8m8nl of financial activi1188.
1.7 Impalmient olllxed assfrts
Al each reporung end cjale, the charity revlews the carwng amournls ol Ils tangible assets lo determlne wtrether there
is any Indication that IhDse assets fvave 8ullerBd an impairmenl loss. 11 a￿Y such indication exiEls, the recowerablg
amount ol the 88S81 18 e81imaled in oid8r lo d8t8rmin8 Ihe eKl8nl ol Ihg iinpairm8nl1088 lil any).
1.8 Ca8h and ca8h •quival•nt8
Cash and cash equivalenls Indude cash in hand, deposits held al Call with banks, olhtrr short-lerm liquid investments
with ori9inal maturities of thr88 months or lass, and bank ov8rdrafts. Bank overdrafts ar• shown within borrowings I
1.9 Flnanclal InstrurnEnt5
The Ghadly h)5 cloc1￿ to app￿ the provlslorns of Sectlon 11 'Ba$ic Finandal In$lrJm¥nts' and Seclion 12 '0ther
Fin8rh¢ial In$lrum8nts 13su8y' of FRS 102 to 811 ol ils fin8ncial in3lrum•nts.
Financlal Instruments are recognlsed In the charity's balance sheel when the charfly becomes party lo the conlraclual
provisions of Iho Instrumvnl.
Financial assets and liabilities are offset, wllh the net amoLJnts p￿se￿Ied In Ihe financial statements. when there Is a
legally enforceable rnght to set olf the recognised amounts and there Is an Inténtlon to settle on a net basls or to rèalise
the asset and sellle Ihe liability simullaneously.
Basic financial assots
Ba51G h'nancial a55sls, whiGh includ8 d8blois and Ga5h and bank balanGes, aig Iriilially rn8a5U￿j at tran5adion PriGg
including transa￿10￿ costs and are subsEqu8ntly Garriod at amortisad cost Using Ihp offectiva in18r8st malhud unl8ss
thè arrangÉmÈnt cDnstitutès a financing Iransaction, bvhÈrÉ tbè transaction is MÉa>urèd at thè prèsènt valuè Df the
future receipts discDUnted at a market rate of interest. Financial assets c1255rfied 25 receivable within on? year are
amorlised.

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Accountlng pollGI•6
{Contlnu•dl
B•$le nnAnelal Ilawiifies
B8si¢ financial liabilities including cr8ditors bank loans arg inbtiglly r8cx)gnisgd at trgnsa¢tion pricg ￿nIg$s tho
arrangement constitutes a flnanclng transacllon. whÈro the debt instrument is measured al Ihe present value of the
future payments dlscounted al a market rale of Interest. Flnancial Iiabllitles classifled as payable wtthin one year are nol
amorti5wJ.
D8bt instruments are sub58qU8ntly carried at arnorh58d cost. using 8fl8chv8 interest rate m8thod.
Trade ueditors are obligation5 to pay lor 9(￿lS or services Ihal have been acquired In the ordinaiy course of
op8ralions Irofft suppliois. Amounts payable ar8 classllied as curr8ni Ilablli11es11 payment is du8 w51hin ong year ￿1088.
If not. Ih8y ar* prfts•nl8d as nonourrent liabilllias Trad& ¢rt)dilors are recognlsod inllially at transaction pric• and
subsèquantly m8asur•d at amortisad cost uslng tha èffectlvè Intèrest method.
Derecognlllon of flnanclal Ilabllllle5
Finarbcial iiabili14.es are derecogniseé when the charity s contractual obligalions expire or are discharged or cancelled.
1.10 Retlrement beneflt$
Payments lo defined tontslbutlon retlrem¢nt baneflt sch&mè$ 8ro charged 88 an expense És Ihey f811 due,
Crltlcal aceountlng èstlmat•s and ludg8mènts
In tho applic￿110￿ ul Ihe chaiiLy's ￿￿OU￿￿.ng polici95, thg IrU¥le￿ pre required lo mgk9 judggrnpn15, estitnates end
a88umpllons about the c8rrylng amount of a85815 and118bllitles Ihal are nol re8dily apparent from other 3ourc88. The
eshrnales and 8550ciated a5sumplion5 are based on historical experience and oltrer fjactor5 that are considered lo be
relevant. Actual result5 may differ from these estimates,
Th8 &$llrn81&8 8nd underlylng 88$umption8 aro revSewod on 8n ongolng bas18. Rovl$Son8 to 8¢¢ounllng 88tim8t88 8r8
recognise(J in the period in which thé èstimate Is revised where the revision affects only that period, or in the period of
the revision and fvture periojs where the revision allecls both currenl and fviure periods,
In¢wio from doh8tions )nd 18u8¢io8
Unresirlctgd R•strlcted
fund$
fvnd$
2024
2024
Total Unrestrlcted R•strlcted
fund$
fund$
2023
2023
Total
2024
2023
Donatign5 and grfts
Grants Receivable
2,579
48,499
2,579
181.927
13,332
63,880
13,332
737,706
133.428
673,826
51,078
133,428
184.506
77,212
673,826
751,038
Grants r#c•lvablt for eorè aetlvltlès
Olhei
48.499
133.428
181.927
63,880
673,826
737.7(
48,499
133,428
181,927
63,880
673,826
737,706
10-

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Income from charltable actlvltles
UnrÈ$lrl¢ted
fund
2024
Unrèsirfcted
fund¥
2023
Sgsslonal f8es
S818 ol goods
48,￿8
27,074
8occ•r S¢hool8
Sale of goods
87,272
56,360
Equlpm•nt & klt %al•s
Sale of goods
3,Th)0
Schools & Communlty eDaehlng
Sa18 01 goods
25,558
25,347
161.738
111.781

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Expendlture on charltable actl¥ltles
Charltable
actlvltles
2024
Charllabl¢
actlvllles
2023
Dlrect Costs
Stsff costs
D8precialion and irnpairtllEnt
Ch8rll8ble expendlture Equlpment & generkl costs
Charitable expenditure ￿ght & héat
Charildbl8 oxpdiidilurl) IribiJlilTIC•
Charitable expencliture Other estsblishmenl
Charitabla 8xpendilure Travel Costs
ChArllabla axpan(Jltur• Lggal & prol8ssionAI
Charitable expenditure A¢vertlsing
CharilAbl8 8XP8ndiliire Events
Charllable expendlture Computer c0515
ChorilAbl8 expenditure Rep8irs 8 mainlenan
Charitable Èxpenditure Donations
hariiablg axp8ndituro HMRC lat8 paymgnl ¢h4rgf S
229.824
93,341
21.586
21.975
2,094
1.038
55
1,872
5,721
40,689
4.833
15.274
466
150
190.571
95.888
15,407
20.523
1,816
1.071
1,377
1.567
10.413
75.109
2,038
4.548
216
13
438.918
420,557
Share of support and governance costs Isee note 61
Governance
5,013
3.662
443,931
424,219
Analysls by fund
UnrÉstriclÉd funds
R¢YStrioted funds
247.894
196.037
365,775
443.931
424.219
Support costs allocatod to aGtlvlll•s
2024
2023
Gpverr)ance Gosl5
5,013
3.662
Analysed belween-
Charitable aclivities
5,013
3.662
12-

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Support Costs allocatod to actlvlll•s
{Contlnu•dl
2024
2023
Gov¥rnon¢& ¢o¥l$ ¢ompri¥g',
Independanl Examination fees
other 3C￿￿nt8ncY f8e8
1.839
3,174
1.768
1,894
5.013
3.662
Ngt mts¥&h*nl in lund$
2024
2023
Thè nel mDvement in ￿ndS is stated after chargingllcreditingl,.
Depreciation of owned tangible fixed assets
93,341
95.888
Trust••s
None of Ihe trustees lor any persons ￿nnected wlh Ihen)I received any reniuneration or benefits from Charity
during the y8ar.
Employ•88
ThB average rrKJnlhly nurnber ol 8mployee8 during th8 year was..
2024
Nurnb•r
2023
Numb•r
AdtniN cDaching
16
12
Employment costs
2024
2023
ages and salaries
SocSal Sacu￿tY costs
Other pension cos15
218,262
8180
3.382
180,858
6.787
2.928
229.824
1YJ,571
Thore werrj no gmploy90s who$8 annual rernuneralion was more Ihan £60.CN)Q.
10 Taxation
The charily is exempl from laxalion on rts aCtr￿llIeS because all ts income Is applied for oharilable purposes.
13-

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Tanglble flxed assets
L*a$•hold
Improvement
FixtUrn8 and
fltllngs
Total
C05t
Al 1 June 2023
AdditK)ns
403,203
82,554
22,80J
3,148
426,003
85.7(M)
At 31 May 2Q24
485.757
25,946
511,703
O•praclatlon and Imp8lrm•nt
At 1 Jun8 2023
Depreciation charged in the ygar
127.8SS
89,416
10,485
3,865
138.340
93.341
Al 31 May 2024
217,331
14,350
231.681
Carrylng amount
At 31 May 2024
268,426
11,596
280,022
Al 31 M8y 2023
275,348
12,318
287,684
12 Debtor¥
2024
2023
Amounts falllng du• wllhln on• y¥or:
Trade debltsrs
5,375
13 Credltor8'. amounts falllng due wllhln ono yoar
2024
2023
Olher taxation and 8iKial 8ecurily
Trade credlttts
Accru818 and deferrad inwm8
2.180
6,13J
4,035
2.322
3.917
12,328
6,739
14 Retir•moni b•n•ffii Bch0rn•8
2024
2023
Deflned conlrlbutlon schemes
Charge lo profil oi IiJ55 in rBspKI of defined Gonlribulion ￿hEmeS
3,382
2,926
The charily operates a definf>J c4Jntributv)n pen510n 5cherne for all quality'ng employees. The assets of Ihe scheme are
hold 88para181y from Ihos* of Ihe charity in an ind8p8rd8ntly adminisl•r*d (und.
14-

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Restrlcted funds
The restrlcted funds of the charlty comprlse the unexpended balances of donatltsns and grants held on trust sublecl to
specthc Cond￿On8 by donors as to how they rnay b8 used.
At 1 June 2023
Incomlng
rqsourG8
R88ourc88
expended
Transhrs At 31 May 2024
Coaching & Sports Hub
Westminstèr Found8b'on Gmnt
National LottFJry
49,884
41.525
80.000
11.903
1159.1301
{33,5381
13.2691
67.721
46.362
8.634
49,884
133.428
1196.0371
67,721
Pr•¥lous y•ar:
At 1 Jun• 2022
Incomlng
r•8ourc•8
R•8ource8
•xp•nd•d
Tran8f•r6 At 31 May 2023
Coachlng & Sports Hub
17,364
673,826
136S,7751
1275,5301
49,885
Somé grants arè wstrlctad lrn thal thè hjnds mLJSt bè used towards dèllvèry Costs- thè rastrfctlons arè agrèed In thè
individual terms and conditl0llE a5 part of the qrant ofler. This can include 8laff cosls,lacilitseB. kil, equipmenl.transport,
training 8lc. Al 31 May 2024 £54.996 01 reslri¢18d funding wa8 held un8penl for future projects. Iran8ler8 from
restricted fiiNJ8 are the c08ts sp&nl on Ihe 8POrt8 hiib which w8re not alloca18d IhrDu9h fix8d a888ts.
18
Unr•81rfct•d funds
The unreslrleted funds of the eharfty coMp￿se the ￿neXpended balances Of donallons and grants whlch are not sublcct
to specific CDndiiions by donors and granlors a5 to how Ihtry rnay btr used. These include de5ignaled lunds which have
b88n sel aside out ol unre8tri¢led lunds by Ihe Irustee8 lor &p8cifio purposes.
At 1 June 2023
Incomlng
re$our¢e$
Resources
txpended
Transf•r$ Al 31 May 2024
GÈnÈral funds
479,098
212,816
1247,8941
167,7211
376,299
Prèvlou8 yèar..
At 1 June 2022
Incomlng
sourc06
Ra$ourc89
•xpended
Tran8f•r4 At 31 May 2023
General funds
73,018
188,9g3
{55,4441
275,530
479,097
15-

CHESTER FC COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
17 Analysls of net assets befften funds
Unrèslrlcted
fund&
2024
Restrl¢ted
funds
2024
Ttsial
2024
At 31 May 2024:
Tangible assets
Current 8ssetsllllBbllltle51
1.141
375,158
278,881
1223,8851
280,022
151.273
376,299
54.996
431,295
Unroslri¢tod
fund5
2023
R•slri¢t¢d
fund5
2023
T¢t•l
2023
At 31 May 2023:
Tangible asse15
Currenl gsselsl(liabililig$1
134,372
344.725
153,292
1103,4071
287.664
241.318
479,097
49,885
528,982
18 Relaled party transactlons
Tharo were nts diselosablg rglated paty Iransaclions during the year12023 - nonel-
16-

Tliis docunicnt ￿laS dclivcrcd iisiiig clcctronic con]niiinications and authciiticatcd in accordancc with thc
rcgistrar's ivlcs rclatiii? to clc¢ti'onic forni: authciitication and inaniicr of dcliilcry undcr scctioii 1072 of
the Companies Act 2006.