2025-09-30-accounts

Compaw registrati￿ n￿rthr 08191197 {ETh9￿nd arKI Wales) Charity regi5tratb)n nurnbpr 1174370 IEngland and Wales) CHESTER FC COMklVNtTY TRUST LIMtrED ANNUAL REPORT AMD uNAUD￿E0 FINANCIAL STATEPAENTS FOR TrIE YEAR ENOED 31 hlAY 2025

CHESTER FC COMMUNrtY TRUST LIMITED CONTENTS Pa9e LEgal and amini5ttaknf Infarmat￿n Trusl8es' rewJrt Independent exanynerfs rerAIrt Statern8ntd fInar￿Aal acbvities Aalance sheet Notes to the fnarKxal statenTents 8-16

CHESTER FC COMMUNrtY TRUST LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Truste8s MKDay S IV Peats( KDREy￿S k4 J VKkns M I Willoms CGRoberf ¢puntry of in¢rJrporal United Kitylorn Wa*s} 08191197 Charity regi%tration ErvJlarKI and Wales 1174370 Prfncipal address Deva Sladiutn Buwwr5 Lane Cheskr CH1 4LT R8glsterod offi¢• D￿a siadium Buwyets LanÈ Chesier H1 4LT Indèwndant èxamln Dee Hills Pak Chestrr Che51ire CH3 &4R

CHESTER FC COMMUNrtY TRUST LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MA Y 2025 The trustees wesenl Ikpir annual atKI Ina￿la1 f￿]heYear￿￿ed 31 May 2025. firh8nciel slolem¢nts hevc b¢en prcwred in xoydwwwth ￿ occounbry ￿KieS xt wt in notc 1 to ihe fin?nciol StslemenLs and cornFAy wiln the charivs y)wrnirMJ (kxbnminl. l-& 2QK16 aTrd"Acc¢untsrKJ and Rep(Ntng ty Charities." Slalemenl of RecorrrfTre￿￿d Practice aWIG4bieto charthe5 weparng lh￿r aco)un15 In accordance ¥%ilh the F nantial Rewrtifv) stsndèrd applicth UK Republt of keL8nd IFRS 1021. ItYteli¥e 1 January 20191. Objedines and activ￿¢$ T ch8niy$ obie¢tNes ¥re".- To promDte lor the be￿fft of the inhabitants olchester the sutrouTrdiry arEasthe w(w￿lOn of faE41rfies for recreatK)n or Olher leisur& lime of ind vQuaL% have need tscilities Jy of t￿lf yothh. èye. iftfmity or Isable[n￿l orfor Ihe pU￿1C al ar3e In the in".8rests of S(￿ wdlaTP and with the obpciof ￿p[DvI[￿ Ihe condibon of lrfe of the said Inhabitants. Wilhc¥r. preluJ￿e to the gefteralty of the fcryty.ng by Ihe ¥ovi>w cl Ihe opp)rnnity 10 parbowie in the offo)lb￿l In ¥ll ays and a¢ccfdiTrJ to al To protect prÈser¥e hp heath of PeO￿e In cl￿ster and MÈ sumndiry areas in surth ways as Tntsipes think rrt. cludin9 (but witthut prejudice lo the generality of the fCre9DW￿l by he weralK)n of ￿althY lifesty￿ ￿ltiatiVeS. Fu kne publc berefft lo prOTrN1te￿ edw8kn (￿￿Ing art rthsIC￿ traini￿) of rEr4)k In Chester and tr surr(xJndiry ¥eas Ill Such ways a5 the TrJStees Ihink rrt.'1lhe Trustees have laken into consKlerat&Dn the Chanty Cotnmissio gU￿an￿ or Ihrs.) Such uf ulher exchJsNety dHrilable purFKE05 as the TtU5teB5 ￿ tiwal￿￿jted￿￿tiD￿ Maydelp￿￿1nF frtyn IiTrp lu btnB.

CHESTER FC COMMUNrtY TRUST LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MA Y 2025 A¢hiw•m¢nts and porfwm0￿ si9nificantéctivrt￿S and&chièv￿ls8gè￿￿ trtyedNeÈ During the reF>oYting period. Che5tsr FC CornmuntyTrust conbnued to beneffl mmrnunthe5 across (j￿stera￿ Cheshire West through IhÈ delivery of awidÈ iarye of d h￿t￿5. T Trust deli¥ers both rnan￿ed p￿rarn￿ aNI cXMm￿ed Serv￿S. wcrfking a number ot patherorganisatons to ensure Ils acbvitse5 resp￿￿ lo vJenbfd reds The TTLSts SUFWrtS Cofnmunilies acr055 Chester anol ti surrwndirvJ ¥eas %¥1￿￿1 the bas￿ of ra￿. w gents. ethniuiy. T￿￿K)n ordisatxlty. T TWSL currerfy empbys 25 fvIHimo. wt-timts and Casu￿ Sktrwho re¥¥)$th fc¥ d¥liveiin9 hI9￿Ou￿1ty >)a¢hi swal Indus￿. and healch initslives ¢ommunily, ￿tsUpp￿r￿j the cpwatir￿ ol the King Ge(Kge V Comrnunity Swtts Hub. Th2se actIv￿eS ￿clUde sUPWrtns prvnary S¢￿th. tether5. slafland W￿15 k) e￿I￿nce the delivery of PE andsCh￿l 5po¢ elwering youlh provisty) foi thiklren and wng ¢tWein w B￿Ctr) a￿8, Wtthi9 vlith p8rtnets 10 support adulls 8xpenencvig mnl81 healih hON￿rs$ to maintsvl Wthy and tN)si1ivt1rf8sty￿." prov￿Ing a¢tsS$1b￿ fitness prOgrarn￿es nckndiry ￿LateS and y(y. engag ng dder ￿(￿le in exer￿ activities, Induding wdknng football. to improve ￿81th and * Ibe￿9 isolalion. SUP[￿g and 8dutts to p8rtvpale in )hyg¢ aclimty thri)ugh a vaned footbai swrls de￿ek￿-l pwraT[￿. i[￿Udin5 y￿)n￿￿'S g￿5. f￿tb￿l. scho(A ￿lKjaY pruvI￿On, perdevehpmenl ceTts aTKI Miri KKet5 5es5iLf.s. Dunng 3024￿5. Ihe Trust a0 completed its first rdewdenl val￿ Itnpad RepNtin parlnerip wilh Chester FC. prOv￿l￿g a robust assessrnent ol Ihe cKgarMsabM s contrthtbji to tre kxal Cfjmmnty The rwrt cernonstrdteo Ihat the CornffluTrity Tm51 generated £10.20 In S(￿ f[￿ every £1 nvested and ￿￿thbUted towardSt￿ delivery of £8.7 Ill1￿ In soial value Kross the repLYiitE perKJ. The Itustee5 t￿￿Ve Ik¥s detWn5trdlE5 the %gnifcanl p0slbveimp￿t of Ihe Trust's wcrt in ImproYin9 heath ar￿ wdlbdrg. SUPJ)rtirg emph)yatilty. pICth￿tifig s￿i31 irKausion. and strenglhenirwj cofflmuTh? coheg¢n awss ¢￿ter¥￿t the wITwr￿l1￿j areas. Thp trustees are gralethjl forthe conknued supryxi and enrA￿r3ge￿ent re￿1ved from the TTUSt'5 fu￿1￿ p3rtners, part￿1paTh￿. voluntters delwy pa￿ets wf¥J$6 mesbment aThJ cl)mmittt￿i èrblo tharity tod4￿r a p)sitive ¥d laslng i,mm wifhin the Com￿nIty. Flnan¢lal r&vl•w During this peri¢J. ThB Tr￿1 ￿P￿ted an operabng Ioss Lrf£38.763. TLal inco￿8 £376.391 ￿th total expenditureol £415,153 Grants * dor¢iions £224.261. Th8 trustees retnain oJrnmitted to en5￿ng ts k￿te[M sust￿TraL￿ a[￿ res1￿￿8 of thB Trust RecognNrvJ Ihe creasin4lychalengng finanrAal en¥w￿rne￿ across Ibe CkariIa￿e se(kn. the Tnjst Ix)ntinue5 to f(xJJs on diversrfw cor￿ streams, In(e8sing sdfwer8ied Ir￿me 8nd imfftiry OperaN￿81 effh)ency 10 SUPWrt kjng-iem fin8ncial Stsbility. ThÈ T￿$1 rEceives fuThr¥J frorn a WKIÈ rdtye ofpknpr5. each ¢Wabng (￿e￿ni payniènl Lydes. ReguL¥r finantia revièws ar8 ufKlertaken lo enswe effecbvecash arKI Ihe Tnjsl (x)Thtinue&to 1dertyar￿ pursue new funding pportUTNIitr3 thai align th Ils Slrawc(tyttrves. Resetyes poIKy Trye truslees cOns￿er an apFwiale rewve. ¥Wh￿ are not ￿vest￿ ￿ fwed awt5. be sufi(ienl lo med al leasl three 0fopwa1K￿ costs. As of 31s1 Klay ?￿5. Ilt Twsih8d unrer*xed reserves otrJ89.Ul and ￿tsi¢l￿ reswes of £3.142 lOt¥llin9£392.532 re$8rves.

CHESTER FC COMMUNrtY TRUST LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MA Y 2025 Plans forlwtur pwiod$ T￿e Ttust pkns to ci)nbnue exiend1[￿ ils v40rk thw SJsIa￿a￿ arNI rnea5uied gTO%Yth In uderto knrfher 5Utvort lorxl CDrntnunilvas across Chgstgr and ChBthre WosL A key pnurily ovFr the Tpxt 12 tnonlh5 wll b8 ihB ¢evelok¥nwlollhE TTU51'5 p)sl-16 edLKalvJn p￿gramM￿, buikl ng on exislkig prowsion lo create furttrwoptKlrtuniles l(w yourg pery￿E thrrwh stx)rt. educajon and personal (tevelopmert. Try2 T￿51 a￿0 airyis to ftjrther enhance the qualty ar￿ reach ol its PE atKJ sP(xt 0￿r. continuing to sUWOrt 5chool5, teacPers 8fbY PJPils Ihrwh h#J￿￿U¥lrty ddrw tha: pionwes physic81 Mty. rtlbeing ¥nLI Poslive for children 8nd youryj Recogn￿￿ Ihe rt lotVJ-lerTn suin3blrty atKI resilien￿. This ill I[￿L¥le lenifyiw rtw grani fwing Otv¢rtUliisabyy>de Increwry leyds ofselfrraied incone and s￿n0hen1Trg parInershi￿ wilh organkfarior6lhat $￿e the Trusts aThJ T T￿$1 has mÈde rryress * sionwher¥w its nN)nitMrKJ, eva￿¥￿ and impA ￿eaSU￿MÈ￿ ss£iÈtrs, and thtsworfE wil tDntinue ovèr th8 next 12 chartyé lo further ￿ha￿e ts fiqance fut￿110￿ to swwrt eff￿lIve goveman¢eand ensure c¢nbnued finan(4al suai78kn1ity. Building on kne r￿dI￿5 oflhe Soual V&ue Retxrt the rerwill Ifmntithed to eVidenc￿g Ihe kintetm outcomps created thtouth the Tru51s atriv.1￿5 at¥J ens.ring ltr.e ow.isalion wnlinues IGddwer ryEanirufjJl and tneasuraNeirnpaci for Iwal cotnrnunji Structure, governance and Manag￿￿1 Tw chariiy Is a wmpany limited ty 9￿arantee and g)verwl by ArWs ofAwiaiion. trustees, wtwj BtB the dirpd(Ys PUTFKEe of wtDpany L3w. and sThdduritvJ the year atKI up ID the dal f signatureof the slaternents were.. MrMKDay Ms S W Pe￿)￿ Mr D R Evans rMJVick Mr M J Williatns Mr C G Roberison RgmrilpJ8nl ottsusreos Trustees a￿ atwnted by rescAWf) ofiwsfft$8s laid in Articles ofAs%¢b)n. None ol Ihetruslees ￿25 benefKJal Interest ffl the rAxr¥)any. Al oflhe trusiee5 are Mernt￿5 of rA¥mpany and guarantse toeoninMe £1 In thÈeveth ora irj￿9 UP. Thp trustees, repcxtWd5 approved by the 803rd ofT[U5t￿. MrMKDay Direcior r4lr C C RObert￿n t￿rEttor June 2026

CHESTER FC COMMUNrtY TRUST LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHESTER FC COMMUNrrY TRUST LIMITED I r8Wrt to the trusteeson my exatninalKJn of the [￿at￿3￿ 5tatemenLs of Chester FC ComttvJnty Trust kntnited charity) fDr the year ended 31 Msy2D25. RoSp0n￿bIllfjFS ¥rKI basls of report As the trustees ofihe d78rity ld its¢Jirectctsfor the purt¥)se8 of L8wI. ￿ we ￿ponSI￿e weparaiion of the financral stalernwts in accordarK8 ￿7th Ihe wir•rwts of Conva￿A¢1 Hawng Sat￿fied ttrysewthat Ihe 0fth￿ cknty requ￿￿ to b@ aLKlited uf￿@r Part 16 dlh CompaniesAcl 2006 and a'e elyble for ild￿endentex3￿lnaknon. reFKKt ￿ re5wI of rny exa￿1[￿￿0￿ of the charty's financ4al slaternen15 Ixried out U￿derSe￿iDn 145 of ihe Chwrtie5 kt 2011. In out my examina￿￿ I hawe fullowed the DireelKMS gwen by1￿ Chttty Can￿￿s￿￿7 uThr section 145(5Xbl ofthe Charit￿ Act 2011. IndVpendV￿ eAaminqrfs ¥tat0ffl•nl Since itrÈ charity's gross income ttKceÈded £250.(KA). the T￿¢￿%￿nteX?M￿ÈrfftL￿ ￿ 3 mernber of a b￿Y Iied In section 145 of ihe Ch8rilies A& 2Q11. 1 ¢￿[Ir￿ ihai i 8mqu¥lthed to uréertak8 the e¥amin81ts) b8¢aLtse l am a mmber of ICAEW. one d the listed I have ¢ompkied my eX￿InalIty). l (y)nfim th rK) mawers havecome 10 my 811ents￿ In C￿ne¢￿0n Wlh Ihe examination giving me ¢ause 10 beleve that il any rnatenal respett". accounting recorts were rK)Ikept in reg)pct 0fts￿ c￿ty as rewIr￿1 by se(kn 386 ofthp Cotnpanies Ad 20(K. the fin3nGial stat￿Trts (k) wth Ikx>se wiMd5." or Ihe financial statemeTrts notCom￿Y the aC<￿￿ti￿ rewTernents ofsection of the CompaniesAcl 2006 alher tnan any requirernenl tnat l￿fin￿e1￿ slatements gve a and larvH¥. Wttich Is Thy. a rr￿er con51dered as part of an independent exa￿Inal1on.' or Ihe financial staterneTrts have been prepared 1nacc0rdar￿e with Ihe mplh(x15 and wnrip￿Sof the Statement of RecoTlltnended Practi￿ fDr ￿cOunting and by thatites a￿￿￿able lo d￿riSes we￿a"￿9 th￿rfInanc￿l $ialThnls w) accJyd8rf8 the Finanu81 R8w.iw Stsnda-c appict UK ard R8pu)Ii¢ of Iraland IFRS 1Q21. I hay8 no concerns antt have ￿rne no olher ￿￿tter5 In conn2cwn wikn the e￿￿1[&￿tion to wlich attenlion 5hoLld b8 drawn in thi$ wort in order 10 ÈnaL4tr a wopÈi urKlÈtsian(tsry ef thE fiwicial stattmerrts tts be rtrached. James Hargreave8 Chdmonddey Hwse Dcc Hills P- hester Cheshire CH3 SAR June 2026

CHESTER FC COMMUNrtY TRUST LIMITED STATEMENT OF FINANCIAL ACTMTIES (INCLUDING INCOMEAND EXPEND￿uRE ACCOUPITI FOR THE YEAR ENDED 31 MA Y 2025 Total Unrestrlcted Restrfcted Total funds funds 2025 2025 2025 2024 2024 2024 Notss Income from.. t)onatiDns and legac￿& Char tats￿ ￿￿v￿￿5 98.049 147.834 126.213 224.262 147.634 51.078 161.738 133,428 184.9)6 181.TJ8 Totsl income 245.683 126213 371.896 212.816 133,428 346,244 Expenditure on.. chartab￿ ￿0V[DeS 203.936 ￿.123 410.659 247.894 1￿,037 443.¥ts1 Total expenthture .723 440.659 247.894 1%,037 443.¥J1 Nat In¢omdlèApofbdlturtrl 41.747 18Q.5101 138.7631 135.0781 162.6091 197.6B71 Tran8f8rs berween 128.656 28.656 1¢7,7211 67,721 Ngt movonwnt In fvnts 13.(rJi 151.854) 138.7￿3) {IU2.7591 5.112 197.6B71 Reconclllalon of fund5'. Fund balarKes al 1 June 2024 376299 431.295 479.(19B 49,884 528.982 Fund balances at 31 May 2025 389.39) 3.142 392.532 316.299 431.295 slalem•nt ￿fIna￿a1¥¢I￿tles In¢hJdes all gairÉ 8rf ks8s ie¢(wJ in Ihe yoar. Wl Incom8 exp8rtlur• d6riY8 ¢ontsnuing a¢iMI*S.

CHESTER FC COMMUNrtY TRUST LIMITED BALANCE SHEET ASAT3IAIAY2025 2025 2024 Fixed Bssel¥ langible assets 11 274.744 280.022 Cuwrent assets Debiors Cash at barth and 17 ha 12 1?.743 112.691 5.375 125.434 163.601 Crtrditorn." amOLm￿S1¥lI1rtg wthin onè year 13 11.6461 112,3281 t ¢urrenl8ss•ts 117.788 151.273 Total asset5 less cuThent liabilit 392,532 431.295 Th• lunds ol tho ¢harlty Restricted it￿0￿2 fiJn( Unrestrithed funds 15 16 3,142 389.39) 54.936 376.299 392.532 431.295 TTrp wrnpany is entiued to the exe￿￿￿￿ It￿ IheaLHJit rewi￿rr￿￿Aj[traned li 5ediDn 477 althe CoTnpanE5 Act 20C6. for thè yaar end8d 31 M8y2025. direuots ackntyoAedge Iheir resFKnsQyiities fOr¢(thp￿.Thj wth ts requKernents of the CompansAci 2(NJ6 Wlh resre to accountiry records #nd Ihe prepar8bop offkiaroal Stat￿ents. The m8Tnbws have r￿t required the (x)rn￿y io obtain an awjil of 115 fina[K>￿ state[￿￿t6 knlhe ywin qu2&tion in accOrdan￿Wrth spc1￿ 476. Twso fina￿¥1 stalemonts hav8 W preFored il xoxlanc8 tho w0vtsi0r68pFA￿b1O Io ￿Mpar￿@S wbfftci to lh8 small c(Ynpanie5 ￿gIMe The1inanc￿l siaterrnts w￿e apyoveo Tfusiees ￿ 30 JL¥2028 MrMKDay Dlr8ctrJr Mr C G Robertson DlrÈclor

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MA Y 2025 A￿￿￿￿tIng pol￿185 Charity inlormBtiD Chesr FC Comwunily TruslLirThled is a Wivate ￿ffipany Iirnited by guarantee In Eng18nd W8ks. The Wister￿ atr￿ ￿ Deva StadiLTr. BuNyet5 Lane. Ch88ter. CH1 4LT. 1.1 Basi? of prepara¢ion Tho financial s".aiomBnts ifb a(rdaThts￿7Ih Ihè I￿1￿%￿¥&M1fiu documtsni. Ihts Compani&g Act 2006, FRS 102 Tr Fin8￿Ja Fterortirg siarKJarc aptArtsble n UK REputA￿ (r Iieland. I"FRS 102.1 and the Chanlip5 SORP'AccoLTling and ReFKTtsng by Ch3nbes". Staipry￿￿l of PtaGlre applrsblB lu thsri118s prewing Ihar aecounts in accordan￿ the Fi-ancal Re￿￿rg Slardard ap￿ caNe in the UK and REpublic of Irdand IFRS 1021. leffecbve 1 J￿Ua[Y 20191. The thanty is a pUt￿lc B￿efit Enbtyas defined by FRS 102. The charity ha5 trkpn tharrtagp of Ihe provis1￿51￿ the SORP fortharI￿ TM)I to ￿Epare a Sl4tement ufcash FIo%Y5. The financial s8iements are pwred n swiw. is Ihe fuNCt￿al ojrrewollhe (arity. MonEilaryamounl$ r The finanGiÈI staiements ha'le bn prep¥ed UNJ¥lhe hisiori(a %tst(fftthn. ThÈ wncpal poh'aÈs aduptsd sel out bekJw. 1.2 GDing Al the Iirne of apPrO￿[￿j the finatKial slalements. thEtsU51￿have a rea￿ab￿ exppctation that the tharity has adequate reS￿rte$ ro wlinue In ¢(wat￿l¥l existence for fweseethle fLrture. Thus the trustees ty)ntnue to •Jr Ihe going bass ofaccwntiw Yb piepariThJ Ihe ffinarKl ￿￿ents. 1.3 Charflabl¢ fvnds unresIr￿18d lunds a￿ avai18 fc use at the di8U8tth ol th8 tr￿leS in funherarts of theirtharitaNe obiethv8S. Resirtted funds we sutse¢l 10 $re￿(])r￿￿t￿)ft$ by th)ThYS¢Y9Wliys $ io fvy may be used. The wwoses nd u5e5 oflhg restricted f￿d5 are 8etout in fv notssto thg fmarK¥al siatwients. Ervjow￿￿￿tfU￿ds are sub io speak bythnot5 thatth& Lzprtal Thust be mantainwj by the Iharity 1.4 lfie•m• lrfomÈ is rÈtognL%trd when thÈ ¢￿ty Is legalty ènirtlÈd to it after any prforman¢e ¢x)ndrtlDns have been the amwnts be Me8￿re￿ reiiabty. arMJ it Is il be wwed. Cash ar8 re￿￿1$￿ On r￿0￿1. Otherknal￿s re¢cwk%80 ¢￿e ¢hty bn nolif1￿ ofthe doDaknon, unless pwlLwm3ncecLY￿￿oThS requre delerr* oltre arr￿￿nl Incyrne tax recoveralle in relati￿ to doDatws receNed under fyfrAhl ortheds of CO¥Ef0nt rergwiw atlhetime otlhethakn. L8gaaes are rewnised reC￿p.. or Q1herw￿e If the charity has b2en t}Dbr￿d of an Impending dislnbution, the arnounl is ￿d receipt Is eNpected. If',he afflounl knL¥hM. lh& W is I￿a'A1 a5 a cunlingenl asset.

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MA Y 2025 Accounting pol￿•e$ Icontinuedl .5 Expernditure Ixpendilure Is r&ognised 1￿Ce1here 15a legal or(ThstTwXwe oblvJabonto tratthecA)nomic benefrttoa third party, rt 1$ wth¥bl& thai a ItanSfrof￿rth￿ bènafiis ba required ifi str1ty8ff￿I. tho amounl of tnè obiKJaiion Can t meagjred ￿ly￿blY. EXpFndltu￿ i¥ das5ifpU by xtyvity. Ttrp (x xvtyare tn ￿P01t1&P ofdirertwsts at¥J 5hare(I rosls. including suptx)rt(x)sts involved in urKlprtaking eath thty. Dve( a)5ts at1[xrtab￿ to a athvity are allocated direciiy 10 that admty. Shaw costs C￿tri)Jte to mNe than one iVity 8nd ?uprotf>)sis vJhK è¢ not allribblabk to ¥ a¢tM'.y ar& apr)liwthJ betw Ilw iviJ&s omsisiwl vJlh lie useof r8sourc8 Central stsff costs are akncated OTh the b￿S of'Lime S￿t. a￿1 de[￿￿￿￿ tharges are ￿￿cated on pOrt￿n c>fthe assw.'s use. 1.6 Tangiwg fixed assets Tangible fixed ass81s 8 iniiaty nasured al cosl aThJ >Jbsequerfy mÈasur8d at¢ost orvalualon, ol d8prtdalion and any impairrrEnt losses. Ovyrwaiui ij iu¢oyntsed >0 as ty> vnil¥ t￿[ Ltyl UwiT ltt¥duai valutrs lfvii uselul Iwes on the fdkmiw bases". Lease￿K1 Impro¥eTrEnls FLMtures and filt￿g$ strawht lifor Me rem>nder cl 25 year Ife 25% re￿￿g b4arKe The or loss arising on lh8 di5PLwI ofan a55el as IhediffeteTKe sal? and carryng value olthe asset. is in ￿ state￿10[￿￿￿￿ activities. The ahjve havebeen chatvJ2d to betterVefiKil￿ life oflh8 ￿&sets. 1.7 Impatrment offfted assets Al each reportng end ¢Jale. the charityte¥i&v5 Ix4ryiry arn￿ts of it5 taryible a55ets to d&kn1￿ whether there Is 7y nd1¢81￿￿ that thtsse 8ssets have suffered * iM￿m￿nI k)ss. If any suth I￿￿￿￿tiOn ex&ts. re¢o¥trrab amouni ol the as1 Is esiimai8d il lodelem1￿ the exteniofttrÈ Impaimwi Irf anyi. 1.8 ¢ash ¢8sh equi¥alents Cash and cash ￿1Valents Indude cash in harml. detwls alcall wdh bafs. Olhei short-term IiquKI Investments with original tnaturities oftryee r￿￿th5or ￿, aryd bayk overdrafts. Batovwdrafts are shown wthin bwowings in 1.9 Flnanelal knstruments The Chanty has ￿ected to apply the of SeL(x) 11 Eac Fina￿trai InstnAnents' Section 12'01h8r Financk?I Instrurnents ￿￿Je$. of FRS 102 10 of ts fin)¢k¥ irtsiiumiis. Financi81 instsumenisar8 in the charitys tlalarts the tharify be¢om&s party lo the¢￿tRetU prOV￿￿nS of Ihe instrument Financial assetsand SabililEs a"8 offset. *ilh the arTKwrrtS FYB¥enled ￿ the ￿t￿t￿la1 3tale[Tr9￿. whFn IhBFd Is a I￿allY enfor￿a￿le nghl kn set off recaonised 3mounts the￿ is ￿ intenlKY io setue on a net bas￿ orto reali4e ty)e ¥sset and settè l￿bIty synuttonew.

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MA Y 2025 Accounting pol￿•e$ Icontinuedl Baarc )Sn•nclal •sets Bas￿ financial assets. ir￿￿le debt(￿ bank balan￿. are inthally measured at tranSaCt￿TI pri including Iransadth ￿$1S and are $utwueniyimed al tX61 L￿[¥d ifre inlernst metiod unlo¥s Ihe arra￿emer1 cwsinufrsa fiiarory tr￿Sa￿l￿, trt transaaw i8 measure(l at tre rKesen". value ol the future receipts discwnted ata rnarket rate of interESt. Finaml 85sets cL4ssified aSrec￿¥3b￿ within one yearare not rnottispd. BasK liabKNlie5 BasK financial liabiliknes. Irc1￿11￿9 c[edit￿5 apd baT k>ans are initialty attrar53ction unles5 Ihe arraw$m￿l ¢￿S￿luteS 8 financirp) Nthere tr.e de)1 instrumwi measur8d ai the pres￿1 vaue of the fuiure payrnentsdiscoUn￿ at a market rate of inleresL Final￿la1 Ikthlities cL4ssified as payable within one ye& are not amoybsed. Debl instsumenLF are Subsequ￿tty carr￿d alarrKxl￿￿j usiny IhEeffkn interest rate ￿t￿￿J. Trade cr9di1￿$ are otllgat￿rn$ lo kwy 9¢￿sOrSe[¥￿es ttave been awuire¢ (Kdinary wurst ol operaions suppliers. Amounts ￿lab￿ are cbsylied as I￿￿￿￿tieS If ￿￿ment is due Within year or less. If not, they are presented as nOn￿￿ent l ablitEs. TFae CfeCit0￿ are [￿n￿l Initialty al tr￿SaCtion priTr 8nd subsequently rneasured at atrKrtsgJ oJst ￿e effeLNe I￿tereSt tnettrKd. Der¢ognllkn of nnwKlalllabyltt Financial lthilthes are derecognised V&then th3rity"s corrual ￿lgat￿￿s expre orare distharged LY￿￿1￿￿. 1.10 Retlrnmtrnt boneflts Paytmn'.s lo defned c￿tritI1￿n rebremenl benefft Sther￿sare Char￿ a5 an expP[￿e as 1hayfall due. CritiGal accounling e5tirnes and Jud￿Ments In thp ap￿ICall￿ afthe tharivs a(L(xmling w4Kie5. the It￿￿ES are ￿u￿ed to tnake iudgpmpnts. estitnates and aswmplons ¥boul the ¢arying awurrt ofastsets 3nd l 8birfS Ihat 8¢ ￿1 ¥pparen-. fmm ￿her swrces. T eslxllates arvj asso¢K3ted assUrnptKJns￿e based on historM ewertt otlw tsdors that are ￿nS￿e￿￿ to be rdeyant. Actual results maydffier fromtheseestimates. The 85tiwHtes and UTyJertwng asswnpkns revEwed on an oryc¥ty ba515. Re￿5￿￿5 to aEc(¥Jnting esknfflate5 are reccgnised in ￿e period in the eshrwe is re¥iseé Whe￿ ts wiwn afFects ￿lY that p¥1￿. or in ihe period cl Ihe r￿￿KIn and"utu￿ perrt￿s where Ihe re￿S1￿ affecis bolh wrrent 8fKI fvlure re￿s. corne from donations and lepcies Totsl Unrpstrithd RestriGled lund$ runds Total 2025 2025 2025 2Q24 2024 DonalK)ns aryl gi15 Granis .155 T4594 23.155 ZOl.lQ7 2.579 48.499 2.579 1BI.92T IZ6.213 133,428 98.049 126.213 224.252 51.078 1￿,428 184.S)6 10-

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MA Y 2025 corne from donations and lepcies Icontinuedl Talal Unr05trithd funds 202 RpGtrict•d Total 2025 2025 2025 2024 2024 Grants Other 74.894 I￿213 201.107 48.499 133,428 181.¥27 74.894 126.213 201.107 48.499 133,428 181.927 corne from chantthe activib Unrestricted hjnds 202S UnrestsictEd nds 2024 s$s$￿1n￿l f•8$ Sale ol gaods 38.194 48.￿8 SDGcer Schools Sale of goods 79.175 87.272 Sch￿11s & Cornrnunity coaching Sale of ).265 25.558 147,634 161.738

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MA Y 2025 ExP￿dItYr• on ¢h4ritsbl¢a¢ty¥ilios ¢haritsblE activitl•S Charitsble 2025 2024 Direct ¢ost8 StafF wsts Depreoaiion and h77pa￿ent Chantsble expenditure Equiprnent K general costs Chantable eKpendthre Light & heat Ch3ri1able expenditu￿ Insu0￿e C￿￿￿01￿ eXp￿rture Qher e&tablistMnenl Chantsble expenditure Travd Costs Charitable eKperrtJiture Legal & Nofesgon Charitable expenditu￿ AdvertI￿rvj Chaniable expendrture Events Chantsbie expendnure Cornwteicosts Charitable expendrture Repa rs & Charitable expendthre Donati(x Chaniablè eXpendrtu￿ HMRC lats tyment 249.801 15.568 28.434 21.761 229.824 93.341 21.585 21.975 3.877 2,784 9.710 55 1.872 5,n1 40.689 4.833 1S.274 2.114 16,686 216 150 406.164 438.918 Shar• of support and governance costslsee not261 Govemarte 4.495 5.013 410.559 443.11 Anatysis by fund Unresvthd funds Restrthd lunls 203.936 206.723 247.894 196.037 410.fj59 443.Y31 Support costs allocated to acuvltles 2025 2024 GovemarKE rA 4.495 5.013 Anatysad b•tt¥tsn.' Chantable activities 4.495 S.013 12-

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MA Y 2025 Support costs alhxatpd lo activiti Icontinuedl 2025 2024 G(wOrr￿nCE Go•ts c¢Jmpwis0: Legal and [￿fes￿on Indep2ndant Exam nat￿￿ I￿5 Other acGuuntancy feES 1.894 1.&39 3.174 4.495 5.013 Net mvemoni kn fvNIs 2025 2024 Th& net mOvem￿tin funds IS stsied 8ftet (￿1￿1(￿ed￿rvy]'. Faes payable ler ihe I￿ap¥￿Ie￿I exaMinat￿n of th8 (hariws fF)antsal atments Depreoalion of ty￿ed langt4e fL%ed 8ssels 15,568 93.341 Trustsgs None of'.he Irdstees lor any pe￿5 ￿￿nec1ed Iheml r￿￿ed any ￿mUneral10n or bpnefits the charity durin9 tre year Employe0$ The average rnODINy ofewplo￿s durirJ ￿ year Was. 2025 Number Number Admin and Coac￿￿r¥j 15 16 Employmentcc6ts 2025 2024 Wage5 and salarE5 So¢i81 securrfy costs Olh¥pensw%) costs TJ9.405 7.194 3,202 218.262 8.180 3.382 249.801 229.824 There were rrf) emrADyees ann￿1 r>Thu￿TrW8$ rr￿e than £¢O.(XN). 10 Taxatlon The charily Is eienw fromtsxalion ￿ its 8cbvdies b8cause ￿1 rts mcom0 i$8p[A￿j Cr￿tabl& Plxwses. 13-

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MA Y 2025 11 T•ngiblg fixed Loawhok F￿knr•s and T47tal cost Al 1 JunÈ 2024 AdYitb)ns 465.757 10.M) 25,946 511.703 10.290 At 31 May 2025 496.047 25,946 s21.￿3 Deprxiaiion and imwrrnenl At l Jurt 2024 Depr¢cialion charged in Ihe year 217.331 12.669 14,35J 2.899 231.681 15.568 Al 31 May 2025 250.CrfJO 17,249 247.249 Carrying amothi At 31 May Z02 266.04T ,657 274.744 At 31 May 2024 268.426 11,5 280.022 12 D8Dtor8 2025 2024 Amounts falling duo within one yw. Tiade dÈbknS Pre￿yMents and accr￿￿ ir￿r 11.360 1.383 5.3T5 12,743 5,375 13 Credltors.. amounts fallln9duewtthln one year 2025 2024 0￿erta￿at￿)n and social ￿rIty Tiada cr¥Jilgrs AcGrua15 and de[p￿￿ itKom8 2253 1.359 4.034 2.160 6.133 4.￿5 7,646 12.￿8 14 R&tlromerf b8n•fit 8chem88 2025 2024 Dofined contribution s¢h8mo8 Charaeto profit or loss in respectoldefi￿￿ c(x7lribubw srth 3,202 3.382 The ¢h8rity operes a defird ¢(y)iritwMA SCI￿e fr811 qualrfying erryees. The 8ssetselthe Sfn a hehj sep￿diety from those of the cknty In an ind&pendÈnty adMNl1Ste￿d f&fd. 14-

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MA Y 2025 15 Rstrd041 fvnd¥ Th¢ retlncted fundsoflhe therity tsynprise th¢ ur¢xperhYed baL9n¢￿et¢WOtl￿$end hdd on trus1 subject to SP8ufic Condit￿￿$ 8$ to they rnay be ￿￿. AI 1 Jun0 2ty24 Tran$l8rs At 31 May 2025 Coaching & Ssmjrts Hub Wesinnsier Fr￿￿81k)n G￿nI Nabonal Lottery 46.213 181.8681 28.656 16.9391 46.362 18.6341 -26.213 1206.7231 28,656 3.142 P￿￿10￿•$ year.. At 1 2023 Trnnsf8T8 At 31 May 2024 Coaching & Swrts Hub Westnnster F￿r￿alK)n Grant Nabonal LEAtEry 49.864 41.525 159.1301 133.6381 13.2691 67.721 46.￿2 a.￿4 11.903 49.884 133.428 1196.0371 67.721 54.996 S)me grants ¥e res￿¢tec in Irt Ml￿ be th8rds o>sts- i restrict0￿ 8re agreeo in Ihe Indwidual terms and c(xTdibons as partal thegrantoyei Tbiscan ndude s'Aff costs.fauirries, krt, equipment, transp(Yt, train￿9 elc. At 31 May 2025 £3.142 01 Estrclec kntKng was he￿ un5￿t lorluture prLyeds. Transfer5 restricted fvnd¥a tF Ltsts spent SFtstshubth¢ne I￿8￿X￿1eé throLW fixed assets. 16 Urlrestrfcted funds The Lrericted funds of th8 (wtyc¢Yn￿ge balarKsofdonatw)rs ar￿ grants are Th)1 subj8ci to SP8¢ffj¢ by dwors and ganlor$ as may b& u￿. These iKlude designe￿ funds ¥vhich have been Set aS￿e oul of unreslricled fu￿$ by iwstees lor purwses. At l Junè 2024 coming Resourtes •xpÈtMkd Transfers At 31 Alay 2025 Gen￿￿ funds 376x9 1203.9361 128 6561 389.390 Previous year.. At 1 June 2023 kncrrfning Resource5 Transfers At 31 May 2024 Gen￿￿ funds 479.098 213.81fj 1247.8941 157.7211 376.299 15-

CHESTER FC COMMUNrtY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MA Y 2025 17 A￿ty$1* 4)f not assfyts botweon fvnd5 Total 2025 2025 2025 At 31 Moy 2025.. Tangible a55et5 Current 85Set￿lI0¥￿1itse51 10.878 378.712 264,066 1260 9241 274.744 117.788 389.3 3.142 392. Total 2024 2024 2024 At 31 Alay 2024.. Tangible assets Current asset￿11￿￿￿1￿esl 278,881 1223,8851 260.022 151.273 375,158 376.299 54.9 431.295 18 Rolatsd p•rty ti•il8¥¢tin￿s There wtte ty) d￿¢b¥able ￿kIe￿ party ￿$8¢1￿ yw12024- rth8). 16-

This document was deliN'ered usillg electronic communications and authenticated in accordance with the r¢gistrar'8 iulc% relating to clcctronic fomi, authcnticatior and manncr of dclivcry undcr gcction 1072 of the Compani¢s Act ?006.