On May 3, 1996 about 1520 eastern daylight time, a Piper PA-22-150, N2946P, was destroyed when it impacted the ground during final approach to the Heaton Airport, Chester, New Hampshire. The private pilot and pilot rated passenger were seriously injured. Visual meteorological conditions prevailed for the flight that departed Manchester Airport, Manchester, New Hampshire, about 1500, destined for Chester. No flight plan had been filed for the personal flight conducted under 14 CFR Part 91. In the NTSB form, 6120.1/2, the pilot stated, ". . .I remember being down wind. . . .My next recollection is of standing in front of the right wing of the airplane which was on its back in the center of the approach end of the runway." The passenger reported, during a telephone interview, that the pilot asked him along to assist in the radio communications for the class C airspace at Manchester. He further reported the following conditions about the final approach to Chester: He was observing the surrounding terrain, looking for a trench area located along the final approach path. The passenger then looked forward and observed bushes, which they collided with. There was no attempt by the pilot to add power during the approach. Also, that there were no mechanical malfunctions with the airplane. Examination of the wreckage by a Federal Aviation Administration Inspector did not disclose evidence of mechanical malfunctions. Additionally, an undetermined amount of fuel was found in both fuel tanks and fuel was observed in the carburetor bowl. The pilot held a private pilot certificate and had an approximate total flight experience of 2,500 hours, of which 10 hours were in the accident airplane.