Chester FC recorded a pre-tax profit of £98,730 for the 2014-15 season, it has been revealed.

The fan-owned club has published an accounts summary for the previous financial year - running between June 2014 and May 2015 - showing the Blues made a profit for the second successive season.

A significant factor was the additional gate receipts and prize money brought in through Chester's run to the second round of the FA Cup.

Compared to the 2013-14 season, the club generated an extra £84,740 in income from the FA and Football Conference, which includes central funding.

That helped fill the void in transfer fees with £10,000 being raised in comparison to £102,500 the season before following Antoni Sarcevic's move to Fleetwood Town.

The club - which is owned by fans' group City Fans United (CFU) - finished in 12th place in non-league's top tier last season, the highest position since reforming in 2010 under supporter ownership.

Turnover was down slightly to £1,204,819 from £1,238,165, as was gross profit from £1,017,589 to £1,052,561. However, total expenses were reduced to £918,860 from £1,019,548 - a saving of more than £100,000.

Matchday income showed a small increase to £313,220 despite a drop in average attendance and the amount raised through season ticket sales increased to £211,929.

The biggest expense was staff costs, which includes the playing budget, while savings were made on match costs and travel costs.

CFU formed Chester FC following the financial collapse of the former, which was wound up in the High Court in March 2010.

As a supporter-owned club, the Blues have now recorded profits three times in five seasons.

The club made a profit of £107,626 in the maiden 2010-11 campaign, although that figure was swelled with the money CFU raised to start the club.

Chester made a small loss of £2,970 the following season and suffered a serious loss in 2012-13 of £78,000, which led to changes in the boardroom and a tightening of financial controls.

The club turned things around to make a profit of £33,000 in 2012-13.