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(
K*DREy￿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.
Objedin*es 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 vJenbf*d r*eds 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¥*¥)$th fc¥ d¥liveiin9 hI9￿Ou￿1ty >)a¢hi
swal Indus￿. and healch initslives ¢ommunily, ￿tsUpp￿r￿j the cpwatir￿ ol the
King Ge(Kge V Comrnunity Swtts Hub.
Th2se actIv￿eS ￿clUde sUPWrtns prvnary S¢￿th. tether5. slafland W￿15 k) e￿I￿nce the delivery of PE andsCh￿l 5po¢
elwering youlh provisty) foi thiklren and wng ¢*tWein w* B￿Ctr) a￿8, Wtthi*9 vlith p8rtnets 10 support adulls
8xpenencvig mnl81 healih hON￿r*s$ 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, p*erdevehpmenl ceTts aTKI Miri KK*et5 5es5iLf.s.
Dunng 3024￿5. Ihe Trust a*0 completed its first rdewdenl val￿ Itnpad RepNtin parlner*ip 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 perK*J. 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 delw*y pa￿ets wf¥J$6 mesbment aThJ cl)mmittt￿i èr*blo 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. TL*al 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 fuTh*r¥J frorn a WKIÈ rdtye ofp*knpr5. 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 unre*r*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 <th8lengF)y f￿8￿￿81 en￿tr)ment acttss the th8titaSe sethtr. Ihe TnA ￿ryI1 Conlinue 10 e¥KAo*
ew fvndraisin9 Inc￿ generalK)n owtunities *0 5UPW>rt lotVJ-lerTn su*in3blrty atKI resilien￿. This *ill I[￿L¥le
lenifyiw rtw grani fwing Otv¢rtUlii*sabyy>de Increwry leyds ofself*r*raied incone and s￿n0hen1Trg
parInershi￿ wilh organkfarior6lhat $￿e the Trusts aThJ
T* T￿$1 has mÈde rryress * sionwher¥w its nN)nitMrKJ, eva￿¥￿ and imp*A ￿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 su*ai78kn1ity.
Building on kne r￿dI￿5 oflhe Soual V&ue Retxrt the rerwill Ifmntithed to eVidenc￿g Ihe kin*tetm
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 ofAw*iaiion.
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 *ir*j￿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 l*d 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 uTh*r 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 Ii*ed 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
$ial*Thnls w) accJyd8rf8 the Finanu81 R8w.iw Stsnda-c appic*t UK ard R8pu)Ii¢ of Iraland IFRS
1Q21.
I hay8 no concerns antt have ￿rne no olher ￿￿tter5 In conn2cwn wikn the e￿￿1[&￿tion to wlich attenlion 5hoLld b8
drawn in thi$ 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 k*s8s ie¢(w*J 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 Compan*sAci 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 siaterr*nts 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
Ches*r 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 b*n 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 ffinarK*l ￿￿ents.
1.3 Charflabl¢ fvnds
unresIr￿18d lunds a￿ avai*18 fc* use at the di8U8tth ol th8 tr￿le*S 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 p*rforman¢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 ¢h*ty b*n 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 ItanSf*rof￿rth￿ bènafiis ba required ifi str1ty8ff￿I. tho amounl of tnè obiKJaiion Can t
meagjred ￿ly￿blY.
EXpFndltu￿ i¥ das5ifpU by xtyvity. Ttrp (x* x*vtyare 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 r8sourc*8
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 n*asured 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 li*for 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 as*1 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 baf*s. Olhei short-term IiquKI Investments
with original tnaturities oftryee r￿￿th5or ￿, aryd bayk overdrafts. Bat*ovwdrafts are shown wthin bwowings in
1.9 Flnanelal knstruments
The Chanty has ￿ected to apply the of SeL*(x) 11 Ea*c 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 •s*ets
Bas￿ financial assets. ir￿￿le debt(￿ bank balan￿. are inthally measured at tranSaCt￿TI pri
including Iransadth ￿$1S and are $utwueniyi*med al tX61 L￿[¥d ifre inlernst metiod unlo¥s
Ihe arra￿emer1 cwsinufrsa fiiarory tr￿Sa￿l￿, trt transaaw i8 measure(l at tre rKesen". value ol the
future receipts discwnted ata rnarket rate of interESt. Finaml 85sets cL4ssified aSrec￿¥3b￿ within one yearare not
rnottispd.
BasK liabKNlie5
BasK financial liabiliknes. Irc1￿11￿9 c[edit￿5 apd baT* k>ans are initialty attrar53ction unles5 Ihe
arraw$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 effeL*Ne I￿tereSt tnettrKd.
Der*¢ognllkn of nnwKlalllabyltt
Financial lthilthes are derecognised V&then th3rity"s cor*r*ual ￿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 e5tirn*es 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 8birf*S 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 t*yment
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 *at*ments
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 durir*J ￿ 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 oper*es a defir*d ¢(y)iritwMA SCI￿e fr*811 qualrfying erry*ees. The 8ssetselthe Sf**n* 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
R*strd041 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 kntK*ng was he￿ un5￿t lorluture prLyeds. Transfer5 restricted
fvnd¥a* tF* Ltsts spent SFtstshubth¢n*e I￿8￿X￿1eé throLW fixed assets.
16
Urlrestrfcted funds
The Lr*e*ricted funds of th8 (*wtyc¢Yn￿ge balarK*sofdonatw)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.