Charity registration number 1072395
Company registration number 3294547 (England and Wales)
CHAPTER (WEST CHESHIRE) LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
CHAPTER (WEST CHESHIRE) LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Stephanie Ogunjimi
Gabor Balint
Louise McWatt
Kevin Hochard
Joanne Hadley
(Appointed 2 August 2022)
Lee Mooney
(Appointed 9 May 2022)
Secretary
Janice Eastwood
Charity number
1072395
Company number
3294547
Registered office
Stanlaw Abbey Business Centre
Dover Drive
Ellesmere Port
Cheshire
CH65 9BF
Independent examiner
Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU
Bankers
Metro Bank
15 Paradise Street
Liverpool
L1 3EU
CHAPTER (WEST CHESHIRE) LIMITED
CONTENTS
Page
Chair's Report
1
Trustees report
2 - 6
Independent examiner's report
7
Statement of financial activities
8
Balance sheet
9
Statement of cash flows
10
Notes to the financial statements
11 - 22
CHAPTER (WEST CHESHIRE) LIMITED
CHAIR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

Our financial year to 31st March 2023 has been challenging for Chapter just as it has for many sectors of the UK economy and for many people struggling to make ends meet through a period of high inflation and low wage growth. The ongoing staffing and funding crises in the NHS and in Social Care are making it harder for people to access the support they need. Our role in providing mental health services to our local community across Cheshire West and Chester has never been more critical or more valued since our inception back in 1991. I am pleased to be able to say that Chapter has seldom been in a stronger position to meet these needs.

During the early part of the 2022-23 financial year, we recognised a need to review and revise our strategy, to further de-risk our finances and to focus as much resource as possible on front-end services to best meet the growing needs of our service users. This required some difficult choices and the reduction in our expense base year on year in these latest accounts is due to some tough decisions to reduce staffing in support functions that were not service user facing. These actions allowed Chapter to report a surplus of £6k in our accounts compared to a prior year deficit of £57k.

 

Chapter has a fantastic team of dedicated, professional, and highly qualified staff, and our newly appointed CEO, Jolene Weaver, has shown exceptional leadership through all the challenges presented by the changes we have made and the operating environment in which we have worked. I can speak for all Trustees in saying we are humbled by their commitment to Chapter and the way they always go the extra mile for our service users. I would also like to recognise the work of our volunteers who benefit from the extensive training we provide and in return give us additional capacity to deliver more services. Our relationship with the University of Chester Psychology Department has been a particularly good source of high-quality volunteers and we hope to build on this in future

We have benefitted from continued strong support from our funding partners during the last year including the addition of some new funders including the National Lottery. Our shared values and their recognition of the effectiveness of the services we provide has made such a big difference to the work we do currently and to the plans we have made for the future. It would be very difficult for Chapter to exist without this support, and we remain committed to demonstrating the value of the work we do and our gratitude for the confidence placed in us

We continue to offer our four core services - Aspire, Connect, RE:SET and Belong. There has been a continued high level of referrals over the last year, and we have been able to engage with more people this year compared to last. The pathways of support we provide empowers individuals and helps to support both them and their families. The ongoing service feedback we receive gives us a very high level of confidence in the effectiveness of our programmes.

We have also continued to make good use of The Haven. We have turned this abandoned piece of wasteland in Ellesmere Port into a valuable community asset that provides secure space for gardening activities and workshops in the open air directly linked to mental health support. We have selectively opened up access to The Haven to others providing mental health services including The Wilderness Tribe who use bushcraft techniques in their nature driven mental health programmes.

We held our AGM in October 2022 when Sharon Shelbourne stepped down as Chair and as a Trustee and I was formerly appointed as her successor. I would like to record the thanks of everyone involved in Chapter for the guidance and support Sharon provided over a number of years including through the challenge of the pandemic. Having joined as a Trustee in May 2022 I was delighted and honoured to be asked to take on the role of Chair and I am very lucky to have such a strong Board of Trustees alongside me. We also welcomed Joanne Hadley as a new Trustee in September and her legal background complements the excellent range of capabilities we can call on from our Board.

Chapter will continue to engage effectively with the communities we serve, seek to better understand their evolving needs and to adapt our services to meet those needs with an absolute focus on quality and effectiveness. We have an ability to act quickly and flexibly to adapt and extend into new areas of increased need or more specialised services. Our work is dependent on the generosity of our supporters and the exceptional capabilities of our staff. I could not thank either of them enough for what they allow Chapter to deliver. We have a clear focus on what we want to achieve going forward, and strong foundations on which to build for continuing success in the future.

Lee Mooney
Chair
CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -

The Trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

All our work is directed at achieving five outcomes:

Public Benefit

All charities are legally required to have aims that provide public benefit. The Charity Commission in its 'Charities and Public Benefit' Guidance states that an organisation's aims are for the public benefit. Firstly, there must be an identifiable benefit, and secondly, that the benefit must be to the public or a section of the public.

The Trustees confirm that they have referred to the guidance and are confident that Chapter meets the criteria. For example:

Activities

Chapter continues to provide a variety of services and activities to promote mental health recovery. These include:

 

 

 

 

 

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -

Partnerships

Chapter continues to have partnerships with other organisations in the business, statutory and voluntary sectors. We also provide some services as part of paid contracts such as delivering mental health training. Chapter actively seeks joint working opportunities with other third sector organisations as we recognise the added value this brings to our services and those accessing our services. In 2022/23 we delivered partnership projects to promote positive mental health outcomes in conjunction with Koala North West, Poets in Paint and Platform for Life.

Achievements and performance

In 2022/23 Chapter provided a service to 301 unique individuals with a total of 2,122 attendances recorded at 1,238 different sessions.

2022/23 saw a continued high demand for services with over 400 referrals for support. We saw a significant increase in the numbers of people self-identifying for support with self-referrals accounting for almost 35% of new contacts.

We continue to work with a diverse range of people and have seen an increase in the number of referrals for people living with autism. Our person-centred approach ensures that we can meet the needs of our diverse population working with people as a whole, addressing their mental ill health alongside other needs. We are working with people who are facing increasingly complex issues, managing their mental health whilst facing issues such as housing, finances and physical ill health.

 

We have expanded our work in Cheshire East from offering just the Connect telephone service in 2021, to a face to face offer including RE:SET courses and a Belong peer support group.

Our team (both paid and voluntary) has undertaken a wide range of specialist training to ensure that we continue to offer a high quality service to those who access our services. This has included Peer Support Worker training and an extension of our skills in young people’s mental health through Youth Mental Health First Aid.

In 2022 our Chair was recognised locally as ‘Trustee of the Year’ achieving external recognition for the hard work and dedication she had shown to Chapter for many years.

We continue to monitor our policy framework to ensure we are meeting all statutory requirements, managing risks to the organisations and supporting our team to deliver a range of high quality services meeting the needs of people living with mental ill health in Cheshire.

 

At the beginning of 2022/23 Chapter encountered some financial challenges which required swift decisive action from the board. As an organisation, we faced these challenges, putting service delivery at the forefront of the organisation and undertaking an organisational restructure to ensure our sustainability. As we look forward to 2023/24 we are confident that our financial planning and robust risk management procedures ensure that we are in the best position to deliver our vision of positive mental health to a wider range of service users.

Financial review

Chapter maintains adequate controls over the assets of the Charity, which are regularly reviewed by the CEO, Treasurer and the Board of Trustees. The Charity has restricted and unrestricted funds as described in the accounts.

The principal activity of the company during the year was to promote the mental health and wellbeing of individuals, communities, and workplaces.

We continue to work to diversify our income streams including securing funding from contracts with statutory agencies such as the local authority and health partners, securing donations from the wider community, delivering training to private businesses and through grants from charitable trusts.

 

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -

Financial reserve strategy

The Company's Reserve Strategy is reviewed annually. Wherever possible, reserves are provided consistent with the ongoing objectives of the Charity so that negative fluctuations in funding do not have an immediate adverse impact on clients or staff. In addition, reserves are provided to make good any deficits from authorised projects.

Our objective is to maintain reserves representing at least two months running costs plus closure costs. To facilitate this, Chapter seeks to secure restricted as well as unrestricted income. The financial position is reported monthly, including the reserves calculations. The Treasurer and CEO, supported by the Finance Officer meet regularly to review the management accounts which includes monitoring cashflow and reserves.

 

Financial risk

As a small charity Chapter still relies heavily on short term grant funding – this can make long term planning more difficult, and cause uncertainty amongst team members which can pose a risk to the organisation. We continue to work to develop our corporate services offer to increase our earned income. We are also working to build relationships in the community to maximise donations from members of the public who have an interest in our work.

At the end of 2022/23 we secured a three-year grant from the National Lottery Fund which will provide a solid base enabling us to develop new services including specialist support groups.

 

Risk management

The Board of Trustees regularly reviews the major risks to which the Charity is exposed through regular reports from the CEO. Wherever possible, processes and procedures are in place to mitigate these risks. A policy framework helps to ensure risks are monitored, managed, and mitigated as far as is reasonably practical. The risks to external funding are kept under frequent examination so that, when required, new and diversified funding sources can be investigated and, if necessary, the activities of the Charity can be modified.

Internal financial risks are minimised by procedures for authorisation of all transactions.

Projects are monitored and assessed regularly to ensure consistent quality across all operational aspects of the Charity. Training is provided to staff and volunteers to ensure that safeguarding and safe working practices for staff, volunteers and service-users are central to all delivered activities.

Chapter has links and access to professionals in the field of Health & Safety and HR who can provide advice on specific areas of concern. Chapter also has a Confidentiality Policy that all trustees, volunteers and staff are required to sign, and all data held is assessed to be secure and meet all Data Protection Act and GDPR requirements.

Plans for future periods

Each year the Board of Trustees reviews Chapter’s strategic plan and sets strategic priorities and actions for the year ahead.

The plans for 2023/24:

 

Structure, governance and management

Chapter (West Cheshire) Limited is a registered charity (No. 1072395) and as a company limited by guarantee (No. 3294547). It is governed by its Memorandum and Articles of Association dated 19th December 1996.

 

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Sharon Shelbourne
(Resigned 17 October 2022)
Stephanie Ogunjimi
Gabor Balint
James Murray
(Resigned 17 October 2022)
Louise McWatt
Kevin Hochard
Joanne Hadley
(Appointed 2 August 2022)
Lee Mooney
(Appointed 9 May 2022)

Appointment of trustees

Trustees are expected to:

Trustees are appointed by the Board of Trustees. All new Trustees are recruited to complement the skills of existing Trustees and inducted into the work of Chapter and their roles as Trustees. Trustees are required to meet minimum levels of safeguarding training and sign a confidentiality contract.

Management

The activities of Chapter are overseen by a Board of Trustees which at the outset of 2022/23 consisted of six Trustees.

The Board of Trustees meets every eight weeks to receive reports from the Chief Executive Officer to effect strategic and administrative decisions. Chapter does not operate a sub-committee structure however, the treasurer meets with the Chief Executive Officer and Finance Officer on a regular basis to review financial performance. At each Board of Trustees’ meeting the Chief Executive Officer reports on new opportunities, serious incidents, and any safeguarding or health and safety issues. The Chief Executive Officer also presents performance against Key Performance Indicators statistics on current activities and reports on progress against the targets associated with specific grants and contracts. Presentations by members of staff on different aspects of the work of Chapter may also be periodically brought to Board of Trustees’ meetings.

Structure

The Trustees are also Directors of the Charitable Company for the purposes of the Companies Act. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the Charity's governing document, the Companies Act 2006 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Independent examiner

Mitchell Charlesworth was appointed as Independent Examiner for 2022/23 and a resolution will be put before the Annual General Meeting regarding future Independent Examiner.

CHAPTER (WEST CHESHIRE) LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -

The Trustees report was approved by the Board of Trustees.

Lee Mooney
Trustee
6 September 2023
CHAPTER (WEST CHESHIRE) LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHAPTER (WEST CHESHIRE) LIMITED
- 7 -

I report to the Trustees on my examination of the financial statements of Chapter (West Cheshire) Limited (the Charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU
Dated: 12 September 2023
CHAPTER (WEST CHESHIRE) LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 8 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
103,258
133,613
236,871
81,947
340,453
422,400
Charitable activities
4
8,550
-
8,550
4,338
-
4,338
Investments
5
-
-
-
1
-
1
Total income
111,808
133,613
245,421
86,286
340,453
426,739
Expenditure on:
Charitable activities
6
105,779
133,613
239,392
136,805
347,178
483,983
Net income/(expenditure) for the year/
Net movement in funds
6,029
-
6,029
(50,519)
(6,725)
(57,244)
Fund balances at 1 April 2022
70,330
-
70,330
120,849
6,725
127,574
Fund balances at 31 March 2023
76,359
-
76,359
70,330
-
70,330

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
CHAPTER (WEST CHESHIRE) LIMITED
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 9 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
11
8,869
12,591
Current assets
Debtors
12
106,911
18,161
Cash at bank and in hand
129,383
101,266
236,294
119,427
Creditors: amounts falling due within one year
13
(168,804)
(61,688)
Net current assets
67,490
57,739
Total assets less current liabilities
76,359
70,330
Income funds
Unrestricted funds
76,359
70,330
76,359
70,330

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 6 September 2023
Gabor Balint
Trustee
Company registration number 3294547
CHAPTER (WEST CHESHIRE) LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
16
27,717
(97,213)
Investing activities
Purchase of tangible fixed assets
-
(5,156)
Proceeds from disposal of tangible fixed assets
400
-
Investment income received
-
1
Net cash generated from/(used in) investing activities
400
(5,155)
Net cash used in financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
28,117
(102,368)
Cash and cash equivalents at beginning of year
101,266
203,634
Cash and cash equivalents at end of year
129,383
101,266
CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
1
Accounting policies
Charity information

Chapter (West Cheshire) Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Stanlaw Abbey Business Centre, Dover Drive, Ellesmere Port, Cheshire, CH65 9BF.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 12 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised when it is incurred and is recorded gross of related income on the following bases:

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance
Computers
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 13 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Donations and gifts
25,585
-
25,585
20,164
3,171
23,335

Grants Receivable and Contracts

77,673
133,613
211,286
61,783
337,282
399,065
103,258
133,613
236,871
81,947
340,453
422,400
Grants receivable for core activities
Albert Gubay
-
6,306
6,306
-
24,720
24,720
Ann Duchess of Westminster
-
-
-
-
7,462
7,462
The National Lottery
-
10,475
10,475
-
11,995
11,995
Cheshire Community Foundation - various grants
-
4,074
4,074
-
60,636
60,636
Cheshire East Council
-
12,399
12,399
-
-
-
Chesire West & Chester Council
-
35,480
35,480
-
47,127
47,127
Garfield Weston
25,000
-
25,000
11,250
-
11,250
The Henry Smith Charity
-
-
-
-
32,924
32,924
Lloyds Bank Foundation
-
-
-
5,500
-
5,500
Masonic Charitable Trust
-
3,336
3,336
-
-
-
NHS Cheshire CCG
10,436
13,940
24,376
12,823
-
12,823
Postcode Neighbourhood Trust
-
-
-
-
18,624
18,624
Severn Trent
-
20,000
20,000
-
-
-
Tudor Trust
25,000
-
25,000
25,000
-
25,000
Veolia Environmental Trust
-
-
-
-
52,000
52,000
WC&NW Chamber of Commerce
-
-
-
-
14,538
14,538
West Cheshire Mental Health Forum
-
414
414
-
461
461
Westminster Foundation
-
10,000
10,000
-
-
-
Workers' Educational Association
-
-
-
-
7,875
7,875
Other
17,237
17,189
34,426
7,210
58,920
66,130
77,673
133,613
211,286
61,783
337,282
399,065
CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
4
Charitable activities

Charitable Income

Charitable Income

2023
2022
£
£
Sales within charitable activities
8,550
4,338
5
Investments
Total
Unrestricted
funds
2023
2022
£
£
Interest receivable
-
1
6
Charitable activities

Charitable Expenditure

Charitable Expenditure

2023
2022
£
£
Staff costs
183,140
344,939
Depreciation and impairment
3,241
3,635

Service-user support costs

20,336
85,041

Business expenses

27,987
34,454

WCMHF expenditure

413
461

General expenses

1,373
12,882
236,490
481,412
Share of governance costs (see note 7)
2,902
2,571
239,392
483,983
Analysis by fund
Unrestricted funds
105,779
136,805
Restricted funds
133,613
347,178
239,392
483,983
CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 16 -
7
Support costs
Support costs
Governance costs
2023
2022
Basis of allocation
£
£
£
£
Loss on dispposal of fixed asset
-
82
82
-
Accountancy
-
2,820
2,820
2,460
Governance

AGM and Trustee meeting costs

-
-
-
111
Governance
-
2,902
2,902
2,571
Analysed between
Charitable activities
-
2,902
2,902
2,571
8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
9
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Charitable and management
8
14
Employment costs
2023
2022
£
£
Wages and salaries
183,140
344,939
There were no employees whose annual remuneration was more than £60,000.
10
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
11
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2022
13,223
13,545
26,768
Disposals
-
(889)
(889)
At 31 March 2023
13,223
12,656
25,879
Depreciation and impairment
At 1 April 2022
5,406
8,771
14,177
Depreciation charged in the year
1,173
2,067
3,240
Eliminated in respect of disposals
-
(407)
(407)
At 31 March 2023
6,579
10,431
17,010
Carrying amount
At 31 March 2023
6,644
2,225
8,869
At 31 March 2022
7,817
4,774
12,591
12
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
105,429
17,256
Other debtors
100
-
Prepayments and accrued income
1,382
905
106,911
18,161
13
Creditors: amounts falling due within one year
2023
2022
£
£
Other taxation and social security
2,355
6,591
Other creditors
4,088
29,977
Accruals and deferred income
162,361
25,120
168,804
61,688
14
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14
Restricted funds
(Continued)
- 18 -
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Balance at
1 April 2022
Incoming resources
Resources expended
Balance at
31 March 2023
£
£
£
£
£
£
£
Albert Gubay
-
24,720
(24,720)
-
6,306
(6,306)
-
Ann Duchess of Westminster
-
7,462
(7,462)
-
-
-
-
Arnold Clarke
-
1,000
(1,000)
-
-
-
-
Big Lottery - Awards for All
-
10,000
(10,000)
-
2,475
(2,475)
-
Big Lottery - Heritage
-
1,995
(1,995)
-
8,000
(8,000)
-
Cheshire Community Foundation - Main grant
-
1,900
(1,900)
-
-
-
-
Cheshire Community Foundation - COVID19 Response fund
-
10,000
(10,000)
-
-
-
-
Cheshire Community Foundation - Cheshire Minds Matter fund
-
33,570
(33,570)
-
-
-
-
Cheshire Community Foundation - Assura fund
-
5,000
(5,000)
-
-
-
-
Cheshire Community Foundation - Reaching Communities
-
10,166
(10,166)
-
-
-
-
Cheshire Community Foundation - Improving Outcomes
-
-
-
-
4,074
(4,074)
-
Cheshire East Council
-
-
-
-
12,399
(12,399)
-
Chesire West Voluntary Action - Womens & Childrens
-
4,865
(4,865)
-
-
-
-
CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14
Restricted funds
(Continued)
- 19 -
Cheshire West & Chester Council
-
48,377
(48,377)
-
35,480
(35,480)
-
Chester Bluecoat Charity
-
-
-
-
300
(300)
-
Chester Rotary
-
200
(200)
-
-
-
-
Chester Soup Kitchen
-
700
(700)
-
-
-
-
Co-op Local Community fund
-
3,306
(3,306)
-
-
-
-
Equilibrium
-
500
(500)
-
-
-
-
Hemby Charitable Trust
-
-
-
-
1,000
(1,000)
-
Leeds Building Society
-
1,000
(1,000)
-
-
-
-
Marjory Boddy Trust
-
2,500
(2,500)
-
-
-
-
Masonic Charitable Foundation
-
-
-
-
3,336
(3,336)
-
Matrix Chambers Ltd
-
581
(581)
-
-
-
-
Medicash Foundation
-
1,000
(1,000)
-
-
-
-
Morrison's Foundation
-
-
-
-
3,437
(3,437)
-
Neighbourly Community Fund
-
400
(400)
-
-
-
-
Neston Town Council
-
1,500
(1,500)
-
-
-
-
Nisa
-
700
(700)
-
-
-
-
NHS Education
-
-
-
-
13,940
(13,940)
-
NHS West Cheshire CCG - WCMHF
-
461
(461)
-
413
(413)
-
Percy Bilton
-
475
(475)
-
-
-
-
Postcode Neighbourhood Trust
-
18,624
(18,624)
-
-
-
-
Prince of Wales Charitable Fund
-
-
-
-
1,500
(1,500)
-
Rank Foundation
-
400
(400)
-
-
-
-
CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14
Restricted funds
(Continued)
- 20 -
Robert Clutterbuck Charitable Trust
-
-
-
-
1,000
(1,000)
-
Sanctuary Group
500
1,000
(1,500)
-
1,000
(1,000)
-
Cheshire West Crowdfund (Spacehive)
-
2,471
(2,471)
-
5,102
(5,102)
-
St James' Place
-
2,500
(2,500)
-
-
-
-
Severn Trent
-
-
-
-
20,000
(20,000)
-
The Albert Hunt Trust
-
3,000
(3,000)
-
-
-
-
The Chrimes Family Charitable Trust
-
-
-
-
1,500
(1,500)
-
The D'Oyly Carte Charitable Trust
-
3,500
(3,500)
-
-
-
-
The Edward Gostling Foundation
-
4,841
(4,841)
-
-
-
-
The Henry Smith Charity
6,225
32,924
(39,149)
-
-
-
-
The Hospital Saturday Fund
-
2,000
(2,000)
-
-
-
-
The Ragdoll Foundation
-
1,479
(1,479)
-
-
-
-
The Ursula Keyes' Trust
-
2,894
(2,894)
-
-
-
-
The Tree Council
-
375
(375)
-
-
-
-
The Williams Family Foundation
-
1,000
(1,000)
-
-
-
-
Veolia Environmental Trust
-
52,000
(52,000)
-
-
-
-
Versus Arthritis
-
4,789
(4,789)
-
-
-
-
Vivo Care Choices Ltd
-
3,870
(3,870)
-
1,850
(1,850)
-
WC&NW Chamber of Commerce
-
14,538
(14,538)
-
500
(500)
-
Westhill Foundation
-
3,500
(3,500)
-
-
-
-
Westminster Foundation
-
-
-
-
10,000
(10,000)
-
CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14
Restricted funds
(Continued)
- 21 -
Workers' Educational Association
-
7,875
(7,875)
-
-
-
-
Sport England
-
4,495
(4,495)
-
-
-
-
6,725
340,453
(347,178)
-
133,613
(133,613)
-

Albert Gubay - Aspire wellbeing coach salaries

 

Big Lottery (Awards for All) - Belong activity sessions

 

Big Lottery (Heritage) - Historical garden trips

 

Cheshire Community Foundation (Improving Outcomes fund) - Aspire programme

 

Cheshire East Council - Connect programme

 

Cheshire West & Chester Council (various funds) - Aspire programme including Home Support

 

Cheshire West Crowdfund (Spacehive) - Aspire programme and Belong activity sessions

 

Chester Bluecoat - Xmas social activity

 

Hemby Charitable Trust - Belong activity sessions in Neston area

 

Masonic Charitable Trust - Belong activity sessions

 

Morrison's Foundation - Belong arts and crafts sessions

 

NHS Education - Wellbeing coach peer support training

 

NHS Cheshire CCG - West Cheshire Mental Health Forum - a community consultation group, of which Chapter manage the book-keeping

 

The Prince of Wales Fund - RESET sessions

 

The Robert Clutterbuck Charitable Trust - Aspire programme

 

Sanctuary Group - Belong board games sessions

 

Severn Trent - Belong allotment

 

The Chrimes Family Charitable Trust - Aspire programme

 

Vivo Care Choices Ltd - The Haven community greenspace

 

WC&NW Chamber of Commerce - Wellbeing coach training

 

Westminster Foundation - BUMP programme supporting new and expectant parents

 

 

 

CHAPTER (WEST CHESHIRE) LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14
Restricted funds
(Continued)
- 22 -
15
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel, who is the Chief Executive Officer, is as follows.

2023
2022
£
£
Aggregate compensation
33,958
41,881
16
Cash generated from operations
2023
2022
£
£
Surplus/(deficit) for the year
6,029
(57,244)
Adjustments for:
Investment income recognised in statement of financial activities
-
(1)
Loss on disposal of tangible fixed assets
81
-
Depreciation and impairment of tangible fixed assets
3,241
3,635
Movements in working capital:
(Increase) in debtors
(88,750)
(8,816)
Increase/(decrease) in creditors
107,116
(34,787)
Cash generated from/(absorbed by) operations
27,717
(97,213)
17
Analysis of changes in net funds

The Charity had no debt during the year.

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