KIDSBANK CHESTER
FINANCIAL STATEMENTS
YEAR ENDED 31st MARCH 2024
Ch•rlty Plumber: 1190234
Company Number: CE022385
SIDERY & CO
Chartered Accountant
Independent Examiner
Wrexham Road, Chester. CH4 7QQ

KIDSBANK CHESTER
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 3tst MARCH 2024
coKrEiirs
PAGES
Legal and admlnlstratTrve information
Report of the Trustees
Report of the Chalrman
3to4
Report of the Independent examlners
Statement of finand* artlvltles
Balance sheet
Notes to the finandal statements
8toll

Pa8e I
KIDSBANK CHESTER
LEGAL AND ADMINISTRATIVE INFORMATION
Chorlty reglstered Mmber
Company re81sterod Nmber
1190234
CE022385
Re8iStered 3rd July 2020
Govemlry lrntNment
CIO Foundation
dated 3rd July 2020
Trustees
Joanna K Nutt {co{h￿rI
Laura Bellis IC¢>Chalrl
Christlne Howse (Secretary)
Suzannah Flack
Danlelle Mlllln8t(
Katle Henderson (Appolnted I
Michael Denby (Appointed)
Kate Mylthreest IAppointed I
Nlcholas J Petti￿ale (Resigned)
Catherlne Pettln8ale IResl8ned}
Founder
Catherlne Pettln8ale
21 G¥den Lane
Chester
CH14EU
Independert Ex•rnlner
Gerald Sldery ACA
Sidery & Co
Chartered Accountant
7 Blacon Point Road
Chester. CHI 5LD

Pap2
KIDSBANK CHEsfER
REPORT OF THE TRUSTEES FOR THE 12 MONTHS ENDED 31st MARCH 2024
The trustees present their Teport •nd the financval 5tat•ments of KidsB•nk Chesterforthe year
ended 3tst March 2024. The trustee5 hav• adopted the provtslons of the St*•m•nt of
Recommended Practlce ISORPI Accounting ond Reporttng bychoritles (FRS102J in p￿Par1rQthe
annual report and the flnancial Statements of the charity.
CONStITUTION
KldsBank Chestorw•s formed on 3rd July 2020 a5a ao Foundation
srRUCWR& GOVERNANCE AND MANAGEMEI
The ch•rlty ts controll•d by the trust8•& At regular rneetinas, the trustee5agrte the broad
str•tegy and area5 of aetlvlty for th* tharfty. including conslderat*)n of grént makln& reserves
nd risk marÈa8ernent pollcles and perforniance. The trustees keep their5kÈll requirements
under rwlew and in th• ￿nt that a tru$toe retires or addltk*n81 newtru5to•s ère requiTed.th•y
will seek out 50m•one who is able to bring bn the fi*&ded expertls•. The appjintment 6sthe
decislon of the board.
PUBUC 8Et4EFifAND PRINCfPALAcnviTY
KidsBank Chester Is a charity which aym5 to help, SUPPOTL relI￿e and prevent poverty aTThJT
sociallyand l or •¢onom*cally dl$•dvantaged families lfving within a 20 mile radius of thestsr
whoare unable to provide basK equipment. eonsumabjes, clothini and tvysfgr babies and
ehlh4r•n a¥ed upto 12 years old. This is carried Out by supplyini thèm with rvèw Ind recycled
ttems free of charge and providin#¥ signpostin¥ se￿￿te, where relevant, to other professlonal
organiutions who rnay be able to assisi them with ne•ds arisingfromthelrsocial and econom1¢
disadvantw.
SUMMARY OF FINANCIALACnVtnES
KldsBank Che5terhod an incom of £125,098 in theyear. Thi5 includes £3,000 8r4nttowards
Ten* costs. £20,417 towards salary costs and £39,852 in grnnts towards stock & referrnl
tems. It had expenditure rjf £115,782 whl¢h wves a surplus forthe year of £9316. At end
of the yearthe R•stricted Funds were £42,373 wh¥¢h (s restricted to pay for future 5to¢k
purch•s*s, proiects and salarycosts. Ther* are Desi%noted funds of £3S,664 of which £27,000 is
earmarked forfvture Opernt1￿ costs as part of its Reserves Policy.
RESERVES POLICY
The trust•es con&dtrth•t Ilquid re5•N•s $￿uld repros•nt at least stx months. of adminsstratfve
•xFenditure.
RISK MANAGEMÉNT
The trustees have dr•wTr up a risk mp detailir¥J malor dsks to whl¢h KldsBank Is exposed. They
have reviewed those risks and havo estsbllshed systems •nd procedures to mana8e them.
v order of the board
Laur• 8ellls
Coihair
Dated: 30 *F2024

P•8e 3
KIDSBANK CHEsfER
REPORT OFTHE CHAIR FOR THE YEAR ENDED 31st MARCH 2024
Bulldlnq on the pastondsecwlng ourfvture
In 2023 we entered the year building on the foufidatlons lald in the preylous 12 months and
contlnued to 8row and develop.
We must thank our fellow Trustees for thelr tlreless contributlon to the 8ovemance,
oversight and smooth runnln8 of KidsBank. To say that we are busy is a huge
understatement as we see, fifst-hand. the devastatin8 effects of the 'cost of Ilvln8' crlsls,
even on families in empioyynent and with a steady income.
Since our first referral in May 2019, we have processed 3.835 ￿ferra1$, helpln8 1,961
familles and 4,011 chlldren, provin8 that the service that KldsBank provides has never been
more needed. This Is borne out by the increase in items gifted from one family to another-
more than 220,640 to 31 December 2023.
Klds8ank Servke Provlslon: we continue to sefve children from ￿12-year olds. Indudin8
Increasln8 our support with unrform and 8ifts at Christmas. fr(¥m the KidsBank Hub In the
centre of Chester whlth contlnues to be an Inryeasln8 hlve of actlvlty. Along￿de Katle Knott
as our Hub Manager who looks after our volunteers. we employed Dee Denton to replace
Usa Metcalf as the Operatlons Mana8er workln8 directly with Cathy. Realisin8 the need to
structure for further growth. 8ecky Kenton joined the team in July as Operations Assistant.
At the end of March, we sald 8oodbye to Cathy. who after startin8 and 8rowin8 the amazln8
work at KldsBank. felt It was time for her to retlre. We thank her for everythln8 and wlsh her
all the bestl
This year our'one More Grfv Christmas campal8n yw 1,146 local thildren recelve 7
presents each. We fvlly expert this number to exceed 1,5LN) thls comln8 year.
Our unlform bank 8ave out 2,826 Items to 390 thlklren. KidsBump [our matemity wearl has
proved very popular t¢)0.
Kids8ank Pop-ups are now an Inte8ral part of our servlce, sIttI￿ alongslde local food banks,
they provlde face to face contart *ryth the reciplents of our support, whllst roottr￿ us In the
local communbties that we serve.
KldsBank Profile •nd re•ch: in response to increased need we find our serrflces In demand
acioss Cheshire and in to Ellesmere Port and Flintshire. We established a satellite hub in
Ellesmere Port. from where we have been able to run the Unrfomi and the Christmas
projerts, freein8 up valuable space in the Chester Hub.
Social Media continues to be 3 useful platform for our'story teflirf brin8in8 hei8htened
awareness of both need and sdution.
Facebook: 7.1))O followers and Instagram: 1.750 followers
We regularly have volunteers from local businesses, both hdpin8 the Hub, ￿ the projects
and helping to raise vital fund&

Page 4
KIDSBANK CHESTER
REPORT OF THE CHAIR
(continued)
KldsBonk an inte8rn1 servic¢:
Our professional referral system means that families have to reconneLt wtth their wider
support network and gives US the reassurance that a 'family in need, is on the radar of
other Service providers. We have more than 250 referral partners- these include the NHS,
Sooal Services. the Police, schools and other local chorities.
We continue to rely upon the outstanding commitment of our volunteers. good quality
donation5 from the public ar¢d the financial support of grant makin8 bodies and charitable
foundatlons. Like rnany small charities who provide essential services, V￿ are always under
pressure to attratt financial support. As the nee(Is in sooety grow and the financial crisls
continues to bite there are more charitles chasing support from smaller funds who
themselves are havlng to narrow the crlterla for thelr support.
We often comment thot without our donor5, volunteer5 and funders where would the
families go for the loving support that KidsBank provides. We thank everyone of you who
has enabled us to be here for the past year and trust that whilst there is a need there will
be a KidsBank
m/.4
Laura Bellis. Jo Nutt
Co-chairs of Trustees

Page S
KIDSBANK CHESTER
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE
UNAUDITED FINANaAL sfATEMENTS
I report on the accounts of the Trust for the year ended the 31st March 2024. which are
set ￿Jt on page$ 6 to 11.
Resp￿￿bIll￿$ and basls ol rewt
As the charity trustees of the trust you are responsible for the preparatlon of the
accounts in accordance with the requirements of the Charities Act 20111.the Act'l.
I report In respect of my examination of the Trust's accounts carrled out under 5ectlon
145 of the 2011 Aet and in carrying out my e￿minatIon I have followed all the applicable
Dlrections liven by the Charity Commission under section 145151{bl of the ACL
lfidependent eumlner's st•temwi
The Charity's incorne did not exceed £250,(XKJ. l am qualified to undertake the
examination by being a qualified member of the Institute of Chartered Accountants In
England & Wales.
Ind•pend•nt •x•mln•r's statthnont
I h•ve completed my examinatlon. I tonfirm that no materval rnatters have come to rny
Jttention in connection with the examin•tion which gives rn¢ ¢•use to believe that in.
any material respect:
• the accountiw records were not kept in accordance wlth section 130 of the Charlties
• the Jccounts did not •ryord with the •ccountin8 records. or
• the accounts did not Comp￿ wlth the •pplicable requirements concernini the form and
content of accounts Set out in the ChJrities (Accounts and Reports) Regulations 21K18
other th•n any requirement that the accounts 8ive • 'true and fairf view which is not
matter considered as part of an independent examination.
I h•ve no concefD$ •nd hve come acr055 no other mjtters in connection with the
examinatK>n to which attention should be drawn in this report in order to enable
proper Understandi￿ of the •cwunts to be reached.
Gerald J. Sldery ACA
Sldery & Co
Chartered Accountsnts
7 81acon Point Road
Chester, CHI 5LD

KIDSBANK CHEsfER
STATEMENT OF FINANaAL ACTMllES
YEAR ENDED 31st MARCH 2024
Unr•strl¢t•d 0•siRNted R•strlct•d
Funds
Funds
T¢x•h 2024 Totsls 2023
INCOMING RESOURCES
Incomlrrf resourt•sfrom
nerii•d fvnds:
Voluntsry Incom•
Grnnts r•c•fv•d
Sa￿5 of cloth
InvestrnBnt Incom•
TOTAL INCOMING RESIXIRCES
44A)4
79014
53,%1
53,026
1,720
A40
46,074
15,440
63,584
108.707
RESIYJRCES EXPENDÉD
Costs of pneratlni fvnds
ii,tsi
IL151
17,271
Grnnts p•kl
Adrninlstntlon ¢osts
Governance Costs
454
10.102
56
92147
6.225
49,468
965
73,929
32￿8
1.228
62,021
TOTAL RE$￿A￿EXPE1
43.659
I￿.782
NEf INCOmEIIEXPENDITi￿E)
FOR THEYEAR
I￿.94
19.925
9316
34,778
Tr•nsf•rof funds
7,295
N•t mov•m•nt In fvnd¥lor th• y￿r
13S.6521
32.338
9J16
34.778
qnus brought forw•rd
58.934
3.326
29.743
57,225
nc•5urr5•d forward
23.282
35,664
41373
101319
92.003
Th• charfty has no r•co8nls•d or los*sothrthan th• r•sults forth• ￿•r¥S Mt out •bty•.
All th• artivltl•sof the ch•rity ar• cl•ss•d ￿ continu1￿.

Page 7
KIDSBANK QIESTER
BALANCE SHEET
AS AT 31st MARCH 2024
Note
2023
FIXED A5SErs
Tan8ible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
456
92,122
iQ666
101666
92,578
CREOITORS: amounts fallin8
due within one year
1347
575
Nrf CURREKf ASSETS
101319
92.(K13
NEf ASSETS
101319
92,(Ki3
FUNDS
Unrestrirted funds
De5i8nated Funds
Restricted fvnds
li
58,934
3.326
29,743
35.663
45.373
TOTAL FUNDS
101319
92,003
These finantial statements were approved by the trustees on SrJ hk,& ,2024 and are $18ned
on thelr behalf by:
Laura Bellis
Co-chair
Joanna Nurt
Co{h￿r
The notes on pages 8 to 11 fwm pjrt of these flnandal statenxnts

Page 8
KIDSBANK CHEsfER
NOTES TO THE FINANCIAL STATEMEKrs
YEAR ENDED 3tst MARCH 2024
AccouNfiNG pouaES
Basls of Prep•ratlon
The finanaal statements have been prepared under the historical cost convention, and In
accordance with the Companies Act 2(￿, The Charitles Act 2011, the Statement of
Recommended Practlce ISORPI, "Accountin8 and Reportin8 by Charities Irevised 2CK15)", and the
Financial Reportin8 Standard for Smaller Entlties IFRSSEI, effective Aprll 20Cé.
Fund accountl
Unrestrirted funds are general funds which are available for use at the dlstretlon of the trustees
In furtherance of the 8eneral abjertives of the charity and which have not been desi8nated for
other purpose5.
Restrlcted funds are funds whlch are to be used In accrydance wlth spedfic restrlctlons Imposed
by donors or whlch have been rnlsed by the charity for particular purposes. The cost of ralsln8
and administerln8 suth funds are char8ed a8ainst the specific fvnd. The alm and use of each
restricted fund Is set out in the notes to the finanaal statements.
Investment Inc(Jme and 8ains are allocated to the appropriate fund.
Incom1￿ rn%>urus
All incomin8 resources are Included In the ststement of financial aLtI￿tIeS when the chaflty Is
legally entitled to the Income and the amount can be quantified wlth reasonable accuracy.
Donated servlces or facllltles whlch comprlse donated services, are Included In Income at a
valuation whlth Is an estimate of the finanoal cost borne by the donor where such a cost Is
quantffiable and measurable. No Income is rec(vxnised where therels no financial cost borne by
a thlrd party.
Income tax recovwable in relation to donations recelved under Glft Aid or deeds of covenant Is
recognlsed at the time of the donation.
Income tax rec(Nerable in relation to invesbment income Is reco8nlsed at the tlme of the
Investment inc(me is received.
No amounts a￿ Indthled In the finandal statement for services donated by volunteers.

Pa8e 9
KIDSBANK CHESTER
NOTES TO THE FINANCIAL STATEMENrs
YEAR ENDED 3tst MARCH 2024
ACCOUPMNG POUOES {contlN*dl
Resources expernled
All expenditure is accounted for on an accruals basis and has been dassified under headings that
a88re8ate all costs related to the cate80ry. Where costs cannot be directly attributed to
particular activites they have been allocated on a basis consistent with the use of the resources.
Fundraisin8 costs are those Incurred in seekln8 voluntsry c￿tributIonS and do not indude the
costs of disseminatin8 infomiation in support of the charitable activities. Support costs are
those costs Incurred directly In support of expenditure on the objects of the company.
Grants payable are thar8ed In the year when the offer Is made except In th￿e cases where the
offer Is condltlonal. such 8rants belng recognised as expenditure when the cond1t1￿$ attoching
are fulfilled. Grants offered subject to conditions which have not been met at the year end are
noted 35 a commltment. but accrued as expendlture.
Governance costs are those incurred in connection with admlnistration of the tharlty and
compllance with constitutional and statutory requirements.
Tarylble flxed assets and depreclltlon
Tangible fixed assets are stated at cost less depredatlon. Assests are capltallsed where the
value of each individual asset exceeds £SCKI.
Depredatlon Is provlded at rates calculated to Write off the cost of the flxed assets, ￿$5 thelr
estlmated resldual value. over their expected useful Ilves on the followin8 bases..
Computer equlpment- 33% straight Ilne
Flxtures & fittin8s- 25% strai8ht line
VOLurirARY INCOME
2024
2023
Unrestrltted donations
Re5trlcted dOna￿on5
Glft Aid Recoverable
43.999
44,779
9,182
405
53,961
COSTS OF GENEIIATING FUNDS
2024
2023
Stock & Referral Items
IL151
ii.lsi
17,271
17,271

Pa8e 10
KIDSBANK CHEsfER
NOTES TO THE FINANCIAL STATEMENrs
YEAR ENDED 31st MARCH 2024
GRANTS PAYABLE
2024
2023
Grants made to, events funded for irKlividuals
10,556
10.556
6,225
6,225
COSTS OF CHARITABLE AcrivmES
2024
2023
Rent & Storage
Property refurblshment costs
PPE
Staff costs Inote 71
Other administrative costs
18.229
17,717
424
42.667
31.527
92,847
215
17.138
14,398
49,468
GOVERNANCE cosrs
2024
2023
Independent examiner fee
Insurances
575
39)
965
494
l.Cy34
STAFF COSTS
2024
2023
W4es and salarles
42,667
42.667
17,138
17,138
The Trust relied also on Voluntary help thr￿gh￿rt the period.
Fixtures &
Flttin85
FIXED ASSErs
Cost orv•luatlon
Openin8 & dosin8 balances
Total
Deweclrtlon
Openin8 & dosin8 babances
Net Book Value
Opening & dosiryg balances
DEwfoRS
2024
2023
Gift Aid receivable
456
456

KIDS8ANK CHESTER
NOTES TO THE FINANUAL sfATEMEMrs
YEAR ENOED 3tst hlARCH 2024
10. CAEDITOAS
F¥111￿ due wtthln one year:
Trade credfjtOf5
HMAC
747
Accruals
575
575
1.347
11. STATEMEPIT QF Fiff4DS
As at 31st
Marth 2023
ExpendI￿re
&Tfrs
As It 31st
March 2024
lrton
Unr•strkted fvndj
G•n•i•l reseryes
D•s*n•t•d Funds
58.934
3.326
62.260
44074
15.440
61.514
184.7251
16.897
167.828
20.283
35.663
55.946
Restrkted funds
29.743
47.954
47.954
45.373
45.373
Tol•lfvnth
92.003
125.098
115.782
101.319
Th• i•n•r*l r•Mrw*s •rn th• fr•• fvnds of th• ¢h•rlty ¥thkh •r• not d¢s*n•ted for pIrt￿l•f
puroposes. Oes*Nted frjnds •r• thtss• fvnd$ whkh •r• Mr m•fk•d byth• trust••sfof sp•dfk
purpJse5, bji do not h•*? any rnstkthx& pl•c•d on th￿* fund&
DESIGNATED FUNDS
Cknlni
Fund
27.0fy)
Fur#ls h•ld durlwth• yt•r w•r•.'
Runnlni Costs R•*Th*
Xmas Fund
3,326
REsTricfED FUNDS
Funds held durlrv4 the yearwere..
Bluett*•t Chester- Rental Fund
stock & Rtftrrnls Funds
S•l•f6es
Fund
15,OCA)
14,625
118
29.743
Fund
39,347
6.026
ANALYSIS OF NET ASSEfs rnN FUNDS
Flxed assets
Current assets
Current 1kibl1￿1
Totsl
57.293
Iy7
55.946
45373
102.666
1.347
101.319
45.373
fflclent restyJrt•s ar• h•hl to •n•bl• •ath fund to b• •plled kn •c¢tydan￿ wlth any
restriction5.