Charity registration number 1040583 Company registration number 02944546 (England and Wales) CROSSROADS CARE STAFFORDSHIRE LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
.JSSROADS CARE STAFFORDSHIRE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs Ann Flevill Mrs Susan Brookes Mr lan Milne Mrs Diane Hall Mrs Susan Tams Mrs Mal Smith Mrs Susan Whiting (Appointed 10 April 2024) (Appointed 1 September 2024) Charity number 1040583 Company number 02944546 Registered office Environment House, Werrington Road, Bucknall Stoke-on-Trent Staffordshire England ST2 9AF Independent examiner K V Staley FCA Bsc (Honsl Geens Limited Graphic House 124 City Road Stoke on Trent ST41BG
CROSSROADS CARE STAFFORDSHIRE LIMITED CONTENTS Page Trustees, report Independent examiner's report statement of financial activities 10 Balance sheet 11 Statement of cash flows 12 Notes to the financial statements 13-22
.USSROADS CARE STAFFORDSHIRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees who are also directors of the charity for the purposes of the Companies Act 2006 present their report with the financial slatements of the charity for the twelve month period 1st April 2024 to 31st March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standards applicable in the UK and Republic of Ireland. 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 goveming document. the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). OBJECTIVES, AIMS AND ACTIVITIES Crossroads Care Slaffordshire's raison d'étre continues to be 'to relieve, within the boundaries of Staffordshire, the stresses experienced by carers and people wilh any physical. mental or sensory impairment within the family or home by offering a respite service through the piovision of community-based care attendants." Despite the severe reduction nationally in the number of Carer Support Workers (CSWS) we are still providing hith-quality care at a realistic cost and sometimes at no cost whatsoever for those clients who are in financial need. Our annual survey of carers contains many positive comments, showing that we are fulfilling these objectives by supporting the innutnerable unpaid carers, whether family, friends, neighbours, children or adults, tho, often with no initial training, find themselves in a nursing role. With the slate of worid politics and turmoil exacerbated in Ukraine, Israel, Palestine and Iran atKI with the subsequent increase in the price of oil and grain, the cost of living has continued to rise. However, we delivered 35,473 hours of care in the twelve months to 31 st March 2025, a decrease of 5,890 and 14.20/. from last year's figLJre of 41,363 and 142 clients were also directly supported. this figure again being a decrease. The reasons for these decreases are manifold-. there are ongoing recruitment and retention challenges as regards CSWS,. Local Authorities are delaying care packages, approval because of budgetary constraints., there may be higher rates of hospitalisation or care home placements, particulady for those needing palliative care,. the increase in Ihe ¢ost of living has necessitated family carers reducing the number of hours of care for which they pay. Our Palliative Care Service provides home-based care to support carers of those with a termirial illness. Crossroads is one of the few specialist providers of end-of-life care in the area and works alongside other care agencies and hospices. We continue to receive referrals from the Palliative Care Team at our NHS Hospital, albeit usually at a late date. Staff at our local hospice regularly refer patients to us for their home care needs. We have also established a relationship with North Staffs Careis, Association who refer their clients lo us for respite carel'well-being" hours for which NSCA has donaled money to them which they then spend with us and for which we have delivered 206.25 hours. The Children and Young People's Service, which covers the age-range from new-bom babies to those aged up to twenty-five, has continued to adapt to the new circumstances. Excursions have included trips to local parks, theatre and cinema, discos, swimming pools, shopping trips. bowling alleys and visits to football matches for our eighteen children and young people clients. Liz Salt, the Senior Carer Support Worker responsible for the CYP Team, also organised a well-atlended Christmas paty where Florence Brass Band lof which she is a member) played, and this was partly funded with a donation from John Pass Jewellers of Newcastle under Lyme. The 2024 Christmas Raffle organised by Joan Oaks. one of our CSWS, who provides all the prizes at her own expense, brought in £321, almost twice the amount she raised in Christmas 2023. This money together with the £35.52 from the Easy Fundraising Scheme and monthly donations from carers or Trustees goes into our donations fund so that we can offer needy families some free respite hours.
CROSSROADS CARE STAFFORDSHIRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Our administrative staff continue to work on a °hybrid" scheme split between home and the office so that there is a minimum of one specific staff member in the office at any one time and each staff member attends the office at least one day per week. However, staff members are in constant contact with each other and their teams, thanks to our updated telephone and IT care system. We continue to rent two rooms in Environment House with the opportunity to use a meeting room if need be. This is a rolling contract requiring just one month's notice to leave and costs £500 per month inclusive of all services including disposal of personal documents. Why do we exist? The estimated number of unpaid carers according to the 2021 census is 4.7 million in England and 5.8 million in the UK overall, although other SoUrS quote a figure of 10.6 million or 9 % of the population. This figure varies because it may be based on the number in receipt of the Carer's Allowance, a paltry weekly sum of £83.30 {from April 2025)-, because often family carers do not consider themselves as such- because some people may care for fewer than the requisite thirty-five hours weekly or else may be over pensionable age so are not entitled to receive the Carer's Allowance. Vvhat is not disputed is that these unpaid carers save the UK economy annually more than £184 billion. The Homecare Association (HCA) has estimated that £1.6 billion is needed to close the furnding gap and a further £2.08 billion in order to pay CSWS a fair wage. Yet the Government is withholding this. What is more, the HCAS recommended minimum hourly rate for state-funded care from April 2025 was estimated at £32.14, although the average houdy council rate nation-wide is £24.10 land only £20.51 in the West Midlands) while 270/0 of Local Authorities pay an hourly rate of less than £22.71. From the NHS and Local Authorities in the year to 31st March 2025, Crossroads Care Staffordshire received an hourly rate of beeen £21.78 (staffs CC) and £23.03 (CQCI. In fact, six councils in England have offered 00/0 uplift in the 202516 period so the dire situation wll remain for the next year at a time when one in ten councils is also on the brink of declaring bankruptcy. Ultimately, this means that self-fvnding individuals continue indirectly to subsidise the state. The Association of Directors of Adult Social Services IADASS) has said that an additional £900 million will be needed to stabilise adult social care in England, even though since the July 2024 General Election, the Labour Government has boasted of an £880 million increase in the funding of social care, although this has been swallowed up largely by the increase in employers, National Insurance contributions. In fact 90 % of these Directors are not confident that their budgets will be sufficient to meet fully their stalutory duties. In order to save funds, Local Authorities are commissioning fewer hours of home care which severely impacts on the financial sustainability for home care providers, making individual businesses less viable. This reduction in hours means gaps in work rotas and a slower increase in wages, which in turn exacerbates staff turnover. The number of vacancies in the social care sector has decreased from 152,000 to 131,000 with the introdLftion of carer support workers from overseas, although this is not always an ideal solution, as some of these carers may be unable to communicate effectively in English and their training standards might be of a lower standard. PUBLIC BENEFIT Trustees must have regard to the Charity Commission's public benefit guidance when carrying out related activities. During the reporting period we have delivered fewer free care hours but have subsidised some hourly rates for clients in financial difficulties and part-funded a Christmas party for those of our clients, who are children or young people. This has been funded from our Donations Budget which stands at £4,018 as at March 31 st 2025. There may be an annual decline in this figure mainly because of the difficulty in raising funds. We do not have the resources to employ a fundraising team but we hope to increase the scope of our public benefit through the establishment of a sub- group of Trustees specifically for this purpose. However, we would like to thank all those who have donated for their continued financial support .
CROSSROADS CARE STAFFORDSHIRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 STRATEGIC REPORT Achievements and Performance (a) As stated above, 142 carers received help during the financial year and a total of 35.473 care hours were delivered. We now have forty-two CSWS and seven administrative staff, some of whom also work occasionally in a carer support role. We are proud of our 950/0 retenlion rate of current staff. which we believe is attributable to our supportive culture and our high quality training and standards. This retention rate is very high compared with other organisations in the care sector. (bl We continue to view and bid for available packages using the SPROC tendering system, although at present we have only three active clients from this. (c) Senior management staff will undertake any additional training in aspects which are considered helpful. (d} We still have some quantities of PPE {Personal Protective Equipment) and do a tw(Fweekly stock check. Covid tests are carried out on a risk-assessed basis. (e) Client satisfaction remains high despite the circumstances. as we maintain regular contact with families by assigning them a specific CSW who reports back after each visit. Each care package has a care co-ordinator who communicates weekly wth each family and we also check on client satisfaction at regular intervals. Below are a sample of the comments received during the present reporting period'.- "The team put me at ease straight away. Their professionalism and compassion are outstanding.. ' The carers are so kind. respectful and they genuinely care. They feel like part of the family.. "I didn't realise how much I needed help until Crossroads stepped in. They've given me time to rest and confidence that my Mum is in safe, capable hands.. "The service has been life-changing for our family.. 'Crossroads listened to our needs r5ght from the first visit. They truly understand what persoTr centred care means." 'Whal stood out for me was the consistency. The same, friendly faces always on time and always with a smile.. "They didn't just meet our expeclations,. they exceeded them." "Il's such a relief to have a service that actually delivers on what it promises." FINANCIAL REVIEW During the Iwelve-monthly period to 31st March 2025, our total fund balance has reduced to £191,732 which is a decrease of £923 on last year's figures. However, we would slill consider ourselves to be economically viable even in these straightened limes. In the past year we have adopted a new IT care system with CharityLog which should reduce our costs together with the reduction in the payroll fees which we have negotiated. However, this has not been without its problems and we are ever grateful for the help of Chris Ford our IT expert. Hopefully, this reduction in both IT costs and our office rental costs has resulted in our overheads being considerably reduced. particularly since the cost of utilities is now included in the rental charge and is at a fixed rate for the foreseeable future.
CROSSROADS CARE STAFFORDSHIRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 RESERVES POLICY It is the policy of Crossroads Care Staffordshire to review annually the charity's reserves and to designate these according to our current perceived needs. Our aim is to free as much of our funds as possible to support free hours of care for carers. The Trustees will seek to comply with current legislation and with the recommendations of the Charity Commission in respect of reserves and their use. Surplus of Income over Expenditure This reserve represents accumulated surpluses not specifically designated It is our policy to review this annually and if the balance is substantial and not expected to be utilised in the foreseeable future then to allocate it to reserves designated to meet specific charitable objectives. Designation of Funds (a) Contingency for Closure Fund.. Seven years ago the Board approved the removal of this fÉJnd and the release of any reserves within it to the general reserve, as they are necessary for day to day operations. {b) Direct Access FundlFree Care for Carers Fund enables the company to fulfil its charitable objectives of dèlivering free care hours to support carers (c) Restricted Funds.. The Trustees will ensure that these are accounted for separately and used for the purpose they are intended. Currently, there are no restricted funds. The total amount of reserves held at 31st March 2025 was £191.732 none of which is reslricted. The Direct Access FundlFree Care for Carers Fund is the only designated fund and amounts to £4,018. leaving £187,714 of undesignated funds. STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational Structure (a} As a limited company, Crossroads Care Staffordshire's Constitution is detemiined by its Memorandum and Articles of Association. (b) The organisational structure remains almost the same wth a Chief Officer, a Finance Officer and one Area Manager post, although the Finance Offir retired during the year and a Book-keeperlAccountant was recruited. Senior Care Co-ordinators undertake the day-to-day management of individual teams of Carer Support Workers. The Children's and Young People's Service is managed by a Senior Carer Support Worker. The Trusl Board exists alongside the Chief Officer to review and adjust this structure at regular intervals. {c) A scheme of delegation is in place and the day-to-day management and provision of services rests with the Chief Officer and Ihe Area Manager. The Chief Officer is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. The management team is responsible for the day- to-day operational management of services. {d) The Board of Trustees manages the company through a system of reseNed powers. Those matters over which the Board wants lo have direct control, including the appointment of Senior Management, pay-rates and major expenditure, are defined in the Reserved Powers Policy document. Anything not so defined is considered proper to the Chief Officer. The Chief Officer may propose actions to the Board which are outside her remit arKI equally may ask for the Board's endorsement of actions within it. le) The pay scales of staff are set by the Board and are benchmarked against similar organisations operating in the area. (Q The Board ofTrustees meets six limes a year. Meetings are once more being held in person allUgh sub-group meetings generally continue to be held via Zoom. These sub groups are Finance, Policies, Quality and Safeguarding and their Chairs report at the Trust Board Meeting.
CROSSROADS CARE STAFFORDSHIRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Igl We would welcome new Trustees and would give Ihem all Ihe necessary support and training to enable them to make a worthwhile contribution to the charity- DECISION MAKING Decisions are taken at Board Meetings either by consensus or, rarely, by a simple majority vote. The Chairman is aulhorised to make decisions between Board Meetings if there is an urgent matter, but must then seek agreement to the decision at the nexl Board Meeting. On occasions a paper may be produced with the key decisions taken, the reasons for the actions, the expected outcome, any alternatives to the proposal, plus the costings, and any savings arising from implementation. The Board will always be vigilant in considering changes that will either improve or at least will not impair the financial stability of the Charity and which will enhance the services for carers. At all times, wherever possible, the Board seeks to maintain or improve the conditions of setvice for staff, as it is their contribution which is essential to the success of the company. RISK MANAGEMENT {a) At present very little ofthe annual income is derived from charitable donations. (b) The company has to compete for contracts, presently awarded by Local Authorities and NHS Commissioners, in order to fund the service. (c} The obvious cause of the loss of a contract is through failure to tender at a price which is competitive. Funding bodies are under pressure to accepl the lowest price from those tendering. We continue lo stress the value of high- quality support for carers in order to achieve a contract pnce which covers our organisation's delivery costs. (dl The main element of control in pricing is the management of overheads. which entails ensuring that the management structure is kept at a minimal level of cost. (e) There has been a growing tendency for contracts to be offered at a set price for the contractual period of duration. However, some large contract5 have now been suEHlivided into smaller units, allowing for some flexibility in price and duration. {fj Risk is mitigated further through diversity. Thus, Crossroads Care Staffordshire does not depend on one major contract for ils income. No single contract accounts for more than 200/0 of total income. The largest percentage of our income 32.35° cornes from the total of Direct Payments for adult clients The loss of some smaller contracts would have little effect individually. but the loss of a larger contract would be more serious. Swift action and the use of dedicated reseTves, if necessary, should enable sutvival. (g) Further risks involve the failure to recruit and retain appropriate staff. CSWS are poorly paKI nationally. Qualifications within the Social Care field are required for staff in a management role, and employees are encouraged to gain further knowledge and skills in the course of their employment However, development of the workforce makes the staff more attractive to other competitor organisations, although repayment of tuition fees is a contractual requirement for staff who move to another organisation wthin two years of training. (h) The Trust Board has a varied mix of Trustees. all bringing very different skills to the organisation. However, il remains difficult to recruit new and younger people, so active recruitment continues to be an ongoing process. {1) The Board of Trustees is responsible for ensuring effective and adequate risk management, wilh internal control systems in place to manage the major risks to which the chartty is exposed. This is done by monitoring the effectiveness of the risk management framework. O'l Trustees and the management team must remain focused on these risks which could adversely affect our reputation and the stability of the organisation. In summary, the major risks remain a shortage of reserves, occasional over-reliance on an individual contract, possible loss of a contract and an inability to recruit sufficient slaff lo provide a service.
CROSSROADS CARE STAFFORDSHIRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS lal Crossroads Care Staffordshire is a charity. registration number 1040583. It is also a company limited by guarantee, registration number 02944546. Ib) The sole office and registered address of the company is Environment House, Werrington Road, Bucknall, Stoke on Trent ST2 9AF (c) The Trustees who are also direclors of the company are Mrs Susan Brookes (Chair), Mrs Ann Flevill (Vice Chair), Mrs Diane Hall, Mr lan Milne, Mrs Mal Smith, Mrs Susan Tams. Mrs Susan Whiting and Mrs Jan Price as Carers. Representative. TheArticles ofAssociation do not require a post of Company Secretary. {dl The company's Accountants and Business Advisors are Geens Ltd, Graphic House, City Road, Stoke-or)- Trenl ST4 2PH. Geens perform an Independenl Examination as a ftjll audit is not required. (e) Banking services are provided by Unity Trust Bank, Brindley Place, Birmingham. (fj Senior Management Team -chief Officer Mrs Rebe¢ca Bestwick -Book-keeperlAccountant Mrs Jane Etherington - Area Manager Mrs Kerry Bible Ig) Crossroads Care Staffordshire like all other organisations using the Crossroads, name is a Network Partner of Carers, Trust. The partnership followed the merger of Crossroads and the Princess Royal Trust for Carers This partnership provides a range of services, including Human Resources support. Legal Advice, Provision of Policies and various other services to support Partners within the Network. STATEMENT OF TRUSTEES, RESPONSIBILITIES. The Trustees who are the directors of Crossroads Care Staffordshire Limited for the purpose of Company Law are responsible for preparing the Trustees, Report and the Financial Statemenls in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom GeneraSly Accepted Accounting Practice) They are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company. At all times they must be able to show that the finanaal statements comply with the Companies Act 2006. Truslees are also responsible for safeguarding the assets of the Charitable company and for taking reasonable steps in the prevention and detection of fraud and other irregularities. Company Law requires that for each financial year the Trustees prepare financial statements, which give a true and fair view of the state of affairs of the charitable company, of the incoming resources and the appIatiOn of those resources. This includes Ihe income and expenditure of the charitable company for the financial year. In preparing Ihese financial statements the Trustees are required to Select suitable accounting policies and apply them consistently Observe the methods and prtnciples in the Charities SORP (Statement of Recommended Practice) Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on a going-concem basis. unless it is inappropriate to presume that the charitable company will conlinue in operation.
CROSSROADS CARE STAFFORDSHIRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 So far as the Trustees are aware, there is no relevant audit infomiation {as defined by Section 418 of the Companies Act 2006} of which the company's auditors are unaware and each Trustee has taken all the steps that he or she ought to have taken as a Trustee in order to make himlherself aware of any relevant audit information, and to establish that the company's auditors are aware of that information. REPORT ON BEHALF OF THE BOARD OF TRUSTEES In my last report I quoted Professor Martin Green OBE, Chief Executive of Care England. who had commented that the way that our (care) system was funded needed a rethink-. "For years adult social care prowders have absorbed increased costs and inflationary pressures wf(hout the corresponding funding. Several months later Andrew Gwynne MP. then the Shadow Social Care Minister said Ihal a Labour Government would "introduce a fair pay agreement with better terms, conditions, payment and training, $0 that we have the staff required to care for all who need it." However, to discover the reality of Labour's promises, we need to consider the reaction to their Comprehensive Spending Review and their NHS Ten Year Plan and also the Fair Pay Agreement. In none of these was there allocated any specific amount to the care sector but instead this came ur¥Jer the auspices of the NHS so would not be ring-fenced and would be unlikely to reach the social care coffers. Ed Davey, the Liberal Democrat Leader and an actual carer. criticised government plans for 'ignoring the social care crisis because it's too hard. and further commented- If care and family carers are only an afterthought, the Govemment will neverfix the NHS.. Dr Jane Townson OBE, Chief Executive of the Homecare Association, said= If older and disabled people cannot access homecare, they end up in hospital or come to harm at home...(If Ihe Government) refuses to fund our sector adequately, no amount of money directed to the NHS is going to fix this.... Announcing a Fair Pay Agreement without any serious funding plan is pure theatre.. She stipulated thal social care should be treated as an equal partner wilh the NHS and not as a subordinate or an aflerthoughl and was worried that the Government was failing to recognise social care as a vital part of the UK social infrastructure. Dr Townson was also worried that any increased funding for adult social care would come from raising council tax rather than directly from HM Treasury. She said there was no point in negotiating with unions about fairer pay within the sector when there was no funding for this. Healthcare providers were unable to raise their fees in response to increasing costs as Local Authorities and the NHS bought about 800/0 of social care services, so were able to dictate and fix the prices. Baroness Louise Casey is shortly to undertake the lead of an independent commission into adult social care with the report for the first phase due in 2026 and for the second phase in 2028 but many people within the sector are cynical about its findings. As DrTownson concluded: "Sadly, we will remember this Govemment not for bold refomi but for knowingly turning its back on the people who need care and support the most.. After my political rant, I tum to those who work to keep our charty surviving. My thanks go again to Chief Officer Rebecca Bestwick, who has continued in her quiet way to be an excellent leader and to Kerry Bible, Area Manager. who is a worthy deputy. We were very sorry when Christine Hales, our Finance Officer retired but have found a real gem in her replacement. Jane Elherington. Our Care Cckordinators at Environment House, Linda Ford and Joanne Ridge. ably supported by Geoff Mosedale and Liz Salt, are much appreciated for their hard work and support of both the Charity and their teams. I must not forget to mention our Carer Support Workers who work with kindness and dedication for little financial reward but on whom our reputation is built. As regards the Board of Trustees who work so diligently without ever claiming expenses, l am sorry to be losing yet anolher long-serving member. lan Milne, whose quiet counsel has been a great help. Both Mal Smith and Susan Vvhiting. have settled in well as Board Members and l am hoping that we will shortly have another new Trustee with experience in the care sector. I continue to be very grateful to all the Twstees for their constant support and guidance.
CROSSROADS CARE STAFFORDSHIRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trustees, report was approved by the Board of Trustees. Mrs Susan Brookes Chair 24 September 2025
CROSSROADS CARE STAFFORDSHIRE LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROSSROADS CARE STAFFORDSHIRE LIMITED I report to the trustees on my examination of the financial statements of Crossroads Care Staffordshire Limited (the charity) for the year ended 31 March 2025. Responsibilitles 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 CompaniesAct 2006. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent examinerfs statement Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England & Wales (ICAEW), which is one of the listed bodies. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the Compa nies Act 2006. the financial statements do not accord with those records-, or the financial stalements do not comply wth the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a tnje and fair view, which is not a matter considered as part of an independent examination-, or 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 charilies preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no ¢oncems 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 ststements to be reached. K V Staley A Bsc {Hons) Geens Limited Graphic House 124 City Road Stoke on Trent ST41BG Daled." 24 September 2025
CROSSROADS CARE STAFFORDSHIRE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Unrestricted funds funds general Designated 2025 2025 Total Unrestricted funds general 6 Months to March 2024 2025 Notes Income from". Donations and legacies Charitable activities Investments 4,018 4,018 836,035 1,246 2,238 424,971 628 836,035 1,246 Total income 837.281 4,018 841,299 427,837 Expenditure on: Charitable activities 843.479 843,479 434,929 Total expenditure 843,479 843,479 434,929 Net gainsl(losses) on investments 11 1,256 1,256 582 Net incomellexpenditurel (4,942) 4,018 (924) (6,510) Transfers between funds 270 (270) Net movement in funds {4,672) 3,748 (9241 (6,510) Reconciliation of funds: Fund balances at 1 April 2024 192,655 192,655 199,165 Fund balances at 31 March 2025 187,983 3,748 191,731 192,655 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 10-
CROSSROADS CARE STAFFORDSHIRE LIMITED BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets Investments 13 14 555 17,800 935 16,544 18.355 17,479 Current assets Debtors Cash at bank and in hand 15 89,586 112,000 71,733 126,959 201,586 198,692 Creditors: amounts falling due within one year 16 (28.210) (23,516) Net current assets 173.376 175,176 Total assets less current liabilities 191,731 192,655 The funds of the charity Unrestricted funds general Unrestricted funds- Designated 19 18 187,983 3,748 192.655 191,731 192.655 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 2025. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. The members have not required the company to oblain 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 24 September 2025 Mrs Susan Brookes Chair Company registration number 02944546 (England and Wales) 11
CROSSROADS CARE STAFFORDSHIRE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating activitles Cash (absorbed by)Igenerated from operations 23 {16,205) 13,468 Investing activities Investment income received 1.246 628 Net cash generated from investing activities 1,246 628 Net cash generated from financing activities Net {decreasellincrease in cash and cash equivalents (14,959) 14,096 Cash and cash equivalents at beginning of year 126,959 112,863 Cash and cash equivalents at end of year 112,000 126,959 12-
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Crossroads Care Staffordshire Limited is a private company limiled by guarantee incorporaled in England and Wales. The registered office address is Environmenl House, Werringlon Road, Bucknall, Stoke-on-Trent, Staffordshire, England, ST2 9AF 1.1 Reporting period These financial statements and related notes have been prepared for the12 month period ended 31 Mwch 2025. The comparative period and related notes were in respect of the 6 month period ended 31 March 2024. 1.2 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 stalements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.3 Going concern At the time of approving the financial ststements, 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 concem basis of accounting in preparing the financial statements. 1.4 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds comprise unrestricted funds Ihat have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. 1.5 Income Income is recognised when the charity is legally entitled to it after any performance Gonditions 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 perfomiance conditions require deferral of the amount. Income from charitable activities includes income from service contracts and trading activities to raise funds for the charity. Income is received in exchange for supplying services in order to raise funds and is recognised once entitlement has occurred. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable thal the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. 13-
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.6 Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amounl of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Expenditure on charitable activities includes the cost of providing care services in accordance with the objectives of the charity. Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, adminislrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include rnanagement and charitable activities. Vvhere support costs cannot be directly attributed to particular headings they have been allocated to the Gost of Yaising funds and expendilure on charitable activities on a basis consistent with the use of resources. 1.7 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 Computers Straight line over 5 years Straight line over 3 years The gain or loss arising on the disposal of an asset is delemiined as the difference between the sale proceeds and the carrying value of Ihe asset, and is recognised in the statement of financial activities. 1.8 Fixed asset investments Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net incomel{expenditure) for the year. Transaction costs are expensed as incurred. 1.9 Impairment of fixed assets Al each reporting end date, the charity reviews the carying amounts of its tangible assels lo determine whether there is any indication that those assets have suffered an impaimient 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). 1.10 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafls are shown within borrowings in current liabilities. 1.11 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 paty 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 enforable 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. 14-
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) Basic financial assets Basic financial assets. which include debtors and cash and bank balances, are initially measured al transaction price includirig 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 liabililies, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured al 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-CLJrrent 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. 1.12 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. 1.13 Retirement benefits The charitable company operates a defined contribution pension scheme. Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 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 arnount 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 undedying assumptions are reviewed on an ongoing basis. Revisions to aGcounting estirnates 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. 15-
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacies Unrestricted Unrestricted funds funds general Designated 2025 2025 Total Unrestricted Unrestrlcted funds funds general Designated 2024 2024 Total 2025 2024 Donations and gifts 4,018 4,018 2,238 2,238 Income from charitable actlvities Unrestricted funds 2025 Unrestricted funds 2024 Provision of care servlces Fees receivable 836,035 424.971 Income from investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 1,246 628 16-
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable actlvities Expenditure Expenditure on on charitable harltable activities activities 2025 2024 Direct costs staff costs Depreciation and impaimient Premises Gosts Travel Affiliation fees Protective clothing Printing, postage, stationery & advertising Telephone Training Miscellaneous Bank fees Insurance Repairs and renewals IT software & computer costs 633,788 380 4,939 43,044 8,014 1,823 2,282 19,993 3,480 4,321 2,433 8,169 264 22,069 323.628 188 2,001 24,196 4,335 509 1,051 11,533 1.264 865 1.123 3.411 115 11,065 754.999 385,284 Share of support and governance costs (see note 7) Support Govemance 74,432 14,048 39,897 9,748 843,479 434,929 Analysis by fund Unrestricted funds - general 843.479 434,929 Support costs allocated to activities 2025 2024 Staff costs Legal and professional fees Governance costs 74,432 4,454 9,594 39,897 2.565 7,183 88,480 49,645 Analysed between: Expenditure on charitable activities 88,480 49,645 17-
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement in funds 2025 2024 The net movement in funds is stated after chargingl(crediting)= Fees payable for the independent 8xaminab.on of the charity's financial statements Depreciation of owned tangible fixed assets 3.780 380 3,600 188 Trustees None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during the year. No travel and subsistence payments were paid to trustees12024 - £nil). 10 Employees The average monthly number of employees during the year was: 2025 Number 2024 Number Operational staff Governance 41 46 Total 42 47 Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 661,744 39,549 11,656 340,214 20,481 5,708 712,949 366,403 There were no employees whose annual remuneration was more than £60.000. Remuneration of key management personnel The remuneration of key management personnel was as follows: The key management personnel of the charity comprise the trustees, the chief officer, the financial controller and the senior team leader. The total employee benefit of the key management personnel of the Charity was £88.013 (2024- £47,782). 18
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Gains and losses on investments Unrestricted Unrestricted funds funds 2025 2024 Gainslllossesl arising on.. Revaluation of investments 1,256 582 12 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 13 TangTble fixed assets Fixtures and fittlngs Computers Total Cost At 1 April 2024 13,909 37,813 51,722 At 31 March 2025 13,909 37.813 51,722 Depreciation and impaimient At 1 April 2024 Depreciation charged in the year 12,974 380 37,813 50,787 380 At 31 March 2025 13.354 37,813 51.167 Carrying amount At 31 March 2025 555 555 At 31 March 2024 935 935 14 Fixed asset investments Unlisted Investments Cost or valuation At 1 April 2024 Valuation changes 16,544 1,256 At 31 March 2025 17,800 Carrylng amount Al 31 March 2025 17.800 At 31 March 2024 16,544 19-
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayments and accnjed income 71,550 18,036 45,831 25,902 89,586 71,733 16 Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Trade creditors other creditors Accruals and deferred income 9,563 5,323 2,525 10,799 7,968 2,888 2,742 9,918 28,210 23,516 17 Retirement benefit schemes 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 11,656 5,708 The charity operates a defsned contribulion pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 18 Unrestricted funds - Designated At 1 April 2024 Incoming resources Transfers At 31 March 2025 Free care for carers fund 4,018 (270) 3,748 -20-
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming resources Resources expended Transfers Gains and At 31 March losses 2025 General fijnds 192,655 837,281 (843,479) 270 1,256 187,983 Previous period: At 1 April 2023 Incoming resources Resources expended Transfers Gains and At 31 March 105ses 2024 General funds 199.165 427.837 (434,929) 582 192,655 Free care for carers fund This fund is to provide free care to support carers to take a break from their caring role on an occasional basis. This may be to supplement existing support that may already be in place or to help those CarS who only need an occasional break to support them in their caring role. 20 Analysis of net assets between funds Unrestricted Unrestricted funds funds general Designated 2025 2025 Total 2025 At 31 March 2025: Tangible assets Inveslments Current assetsllliabilities) 555 17,800 169,628 555 17,800 173,376 3,748 187.983 3,748 191,731 Unrestricted Unrestricted funds funds general Designated 2024 2024 Total 2024 At 31 March 2024: Tangible assels Investments Current assetsl{liabilities) 935 16,544 175,176 935 16.544 175,176 192,655 192,655 21
CROSSROADS CARE STAFFORDSHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Operating lease commitments Lessee At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: 2025 2024 Within one year Between two and five years 7,889 1,315 7,889 9,204 9,204 17,093 22 Related party transactions There were no disclosable related paty transactions during the year (2024 - none). 23 Cash (absorbed by)Igenerated from operations 2025 2024 Deficit for the year (9241 (6.509) Adjustments for: Investment income recognised in statement of financial activities Fair value gains and losses on investments Depreciation and impaimient of tangible fixed assets (1,246) (1,256) 380 {628) (582) 188 Movements In working capltal: {Increase)Idecrease in debtors Increasel(decrease) in creditors {17,853) 4,694 34,213 (13,214) Cash (absorbed by)Igenerated from operations (16,205) 13,468