OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Richmond Upon Thames Crossroads Care Scheme

2025-03-31-accounts

REGISTERED COMPANY NUMBER: 3004206 (England and Wales) REGISTERED CHARITY NUMBER: 1053224

Report of the Trustees and Audited Financial Statements for the Year Ended 31 March 2025

for

Richmond Upon Thames Crossroads Care

(A Company Limited by Guarantee)

PB Associates Chartered Accountants 2 Castle Business Village Station Road Hampton Middlesex TW12 2BX

Richmond Upon Thames Crossroads Care

COMPANY INFORMATION

Registered Company number 3004206 (England and Wales) Registered Charity number 1053224 Chief Executive Officer Julie Da Costa

Chief Executive Officer

Registered office

1 Beverley Court 26 Elmtree Road Teddington Middlesex TW11 8ST

Directors & Trustees

Peter J Adcock Chair Anna Ferguson Treasurer Eleanor M Willett (resigned 30 July 2024) Margaret P Dangoor Jane Vines Geoff Lane Tara Ferguson-Jones Deborah Ramsay Siobhan O’Mahony (appointed 14 February 2025)

Independent Auditor

Gareth Peter Rees, FCA PB Associates Chartered Accountants 2 Castle Business Village Station Road Hampton Middlesex TW12 2BX

Bankers

Barclays Bank PLC Richmond and Twickenham Business Centre PO Box 13, 8 George Street Richmond Surrey TW9 JU

Solicitors

First Assist Group Ltd Marshall's Court Marshall's Road Sutton Surrey SM1 4DU

1

Richmond Upon Thames Crossroads Care

Report of the Trustees

for the Year Ended 31 March 2025

The trustees, who are also directors of the charity for the purpose of the Companies Act, present their Annual Report and the audited financial statement of the company for the year ended 31[st] March 2025. The trustees have adopted the provisions of the Statement of Recommended Practices (SORP – FRS102) ‘accounting and reporting by charities’, in preparing the report and the financial statements.

QUALITY, STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is constituted as a company limited by guarantee and is therefore governed by a Memorandum and Articles of Association.

GUARANTEES

According to the memorandum of association adopted on incorporation, every member of the Charity undertakes to contribute such amount as may be required (not exceeding £10) to the Charity's assets if it should be wound up while he or she is a member, or within one year after he or she ceases to be a member, for payment of the Charity's debts and liabilities contracted before he or she ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.

CARE QUALITY COMISSION

Crossroads Care Richmond and Kingston upon Thames is also a regulated provider of services and are registered and inspected under Care Quality Commission (CQC). The last onsite inspection was on 10[th] September 2019, where we are required to meet standards. The report was published on 12[th] November 2019. We achieved “GOOD” overall, with “OUTSTANDING” for “well-led”. The report is available from https://www.cqc.org.uk/location/1-124419826

“This meant service leadership was exceptional and distinctive. Leaders and the service culture they created drove and improved high-quality, person-centred care.” CQC 2019

As a network partner of Carers Trust, we operate under a national suite of policies, procedures, guidelines, and tools and are also inspected under their Quality Mark.

The latest inspection was in March 2017, where we achieved the “Centre of Excellence”, under the Carers Trust Quality Mark and a registered charity (Charity No. 1053224).

TRUSTEE/DIRECTORS

As a registered charity, Crossroads Care Richmond and Kingston is governed by a Board of Trustees. They provide strategic leadership and ensure we are consistent with the goals and objectives detailed in our Memorandum and Articles of Association. Each Trustee brings a wealth of experience, knowledge, and expertise from the private, public, and charitable sector. Together with the CEO, they are responsible for setting the charity’s strategic direction.

Prospective Trustees are invited to meet the CEO, team and Chair of Trustees and are then taken through a comprehensive Induction Process, in line with the Carers Trust guidelines/tool kit. The induction involves meeting all of the other trustees, observing/attending a Trustee Meeting, completing a Disclosure and Barring System, training and referencing.

New trustees are then appointed at a Trustee Meeting and ratified by members at the Annual General Meeting (AGM).

DIRECTORS

The present directors who are also trustees are shown on page 1.

DIRECTORS AND TRUSTEE INTEREST

No director or trustee received any remuneration during this or the previous financial year.

2

Richmond Upon Thames Crossroads Care

Report of the Trustees for the Year Ended 31 March 2025

GOVERNANCE

The Board consider and address a broad range of matters and risks on an ongoing basis. Monthly meetings take place between the Chair of Trustees and CEO, quarterly Trustee Meetings and a subcommittee covering Personnel and Finance, as well as Marketing and Fundraising. Agendas addressed are operational updates, Monitoring, Fundraising and Marketing, Staffing and Personnel, Networking and Strategic Developments and updates, and Personnel and Finance.

All incidents, accidents and near misses, around health and safety together with safeguarding of adults and children, are reported and addressed at the Trustee Meetings.

A positive reputation of safe service delivery has been established over the last 38 years in line with policy, procedure, guidelines, training and relationships with health and social care providers of both children and adults.

Our new strategic plan for 2024-2029 was developed from a Strategic Away Day which involved trustees, office and operational staff and service users. The main priorities can be broken down into four (4) broad categories, which will be monitored yearly – Finances, Service Expansion, Organisational and Social Impact.

We will continue to:

All operations are subject to ongoing development, monitoring and risk assessment. The trustees are satisfied that these systems of analysis, planning and review enable them to identify the major risks and that systems are in place or being developed to mitigate and manage potential risks.

As a non-profit organisation, we provide bespoke, high-quality home and community respite care and support services in the boroughs of Richmond and Kingston upon Thames. Our core team are not volunteers; they are highly trained, paid, and experienced Care Support Workers. For over 38 years, we have been delivering high standards of care and services for children and adults of all ages and disability.

3

Richmond Upon Thames Crossroads Care

Report of the Trustees for the Year Ended 31 March 2025

MANAGEMENT

The core staff and some volunteers are managed and supervised on a day-to-day basis, with a 24 hour on-call service and an open-door policy. The team attend regular meetings and are allocated and managed by the senior team members and Operations/Care Managers.

The Chief Executive Officer (CEO), Julie Da Costa, has a background in psychology, impact analysis and the care sector, and has worked for Crossroads Care Richmond and Kingston upon Thames for over 25 years. She is supported by Rachel Tawadrous, the Chief Operating Officer (COO), who has devoted her career to the care sector and has worked for our organisation for over 38 years. Operations Manager, Nicola Wilson, has been uplifted from the role of Care Manager, and has worked for over 20 years within the health/social and youth sector, and our organisation for the past five years. Care Manager, Valentina Murzilli, brings with her a wealth of healthcare experience, with her previous roles having included being a nurse and practice manager.

AIM OF THE ORGANISATION

Crossroads Care Richmond and Kingston upon Thames is a specialist voluntary organisation supporting carers - giving them ‘time out’ for themselves, by providing high-quality care and support services to those they care for.

All staff endeavour to ensure the quality assurance of the services, in line with policy and procedures. They are relied upon to build and sustain the charities high reputation and their dedication and enthusiasm is evident and appreciated by carers and those they care for.

We aim to reduce the negative impact caring has on the mental and physical health of carers and the people they care for.

Our services are aimed at the ‘Caring Experience’, preventing breakdown/crisis, and improving quality of family life by providing respite breaks, signposting (information and advice) and practical/emotional group support. Our organisation:

Our core commissioned services are in line with our health and social care providers and the NHS Outcomes Framework – Promoting Well-being and Independence.

OBJECTIVES

Crossroads Care Richmond and Kingston upon Thames is committed to providing practical support in the home to enable carers to have a break from their caring responsibilities.

OUR VISION

Crossroads Care Richmond and Kingston upon Thames wants the role and contribution of unpaid carers of all ages to be recognised, and for them to have access to the support and services they need to live their own lives.

OUR MISSION

Crossroads Care Richmond and Kingston upon Thames seeks to:

4

Richmond Upon Thames Crossroads Care

Report of the Trustees

for the Year Ended 31 March 2025

PHILOSOPHY OF CARE

Crossroads Care Richmond and Kingston upon Thames respects the individuality of carers and those with care needs, and seeks to promote their choice, independence, dignity, and safety. We believe carers should have access to highquality services that enable them to fully benefit from a break from their caring responsibilities.

We respect the privacy and personal choices, lifestyles, customs, cultures, and values of each person who receives a service and seek to involve carers and their cared for in this process.

Crossroads Care Richmond and Kingston upon Thames:

WHAT WE DO

Established in 1987, for over 38 years we have been providing high-quality, bespoke, and flexible home and community respite care and support services to carers and the people they care-for, of all ages and disability, including behavioural, emotional and/or medical needs, as well as dementia care and palliative care. Our core staff team are not volunteers, they are highly trained, paid, and experienced Care Support Workers.

Home respite care support: our Care Support Workers typically provide 1:1 respite support (a minimum of two hours) within the home.

Respite gives unpaid carers (mother, father, siblings, carers) an essential break from their caring role. It allows them to spend quality time alone, have time out, meet appointments, participate in activities with their other children or spend time with their partners.

In order to maximise the benefits of a respite break, each package of care is bespoke and personalised. This may or may not include looking after the whole family unit.

Our team of expert Care Support Workers will:

We comply with:

5

Richmond Upon Thames Crossroads Care

Report of the Trustees

for the Year Ended 31 March 2025

A non-profit organisation, we can offer extended respite breaks beyond our charity services and provisions through private purchasing or match funding with direct payments and contracts from health and social care providers e.g., NHS, Continuing Care Nursing team, Adult Social Services, Achieving for Children. We also hold the Emergency Respite Service for the London Borough of Richmond.

We pride ourselves on the excellent working relationship we have with our statutory Health and Social Care Professionals across the boroughs of Richmond and Kingston. Together we are ensuring that carers and the people they care for, living within these boroughs, receive the very best possible care and support.

Each package of care is bespoke and personalised. In order to maximise the quality and benefits of a respite break, we work closely and in conjunction with the expertise of the Social and Health Care Professionals involved. This may include looking after the whole family unit.

We have referred to the Charity Commission’s general guidance on public benefits when reviewing our aims and objectives and in planning our future activities.

All our charitable activities are undertaken for the public benefit.

COMMUNITY / OUTREACH SERVICES

Over the years, we have developed specialisms and extended services to meet the local need of both adults and children. We have positioned Crossroads Care strategically across the boroughs, and every day we work with the local councils and other voluntary and statutory partners (e.g., NHS, Adult and Children’s Social Services, Alzheimer’s Society) to strive to meet people’s needs for carers and the people they care for.

“The agency had a highly developed professionals' network that enabled seamless joined-up working between services based on people's needs, wishes and best interests.” CQC 2019

We feel this has helped to identify specific ‘hidden’ and ‘hard-to-reach’ groups and enabled us to develop specialisms and extend our services to cover the needs of our local community, of all ages and disability, from babies to the elderly.

Local challenges/priorities: ageing population, multiple health needs, double Carers; complex multiple health conditions; increase in social isolation across socioeconomic groups; high levels of adolescent drugs/alcohol misuse; self-harm and suicide hospital admissions.

Community Projects:

6

Richmond Upon Thames Crossroads Care

Report of the Trustees

for the Year Ended 31 March 2025

New Initiatives:

Focusing on our waiting list and those most isolated, vulnerable and at risk during the cold spells, we also offered free health checks from our registered nurse, and our experienced, skilled, and trained staff team provided information and advice, risk assessments, winter safety plans and more.

“The agency played a huge role in the community, running and participating in many projects, through wellestablished working partnerships that promoted people’s participation and reduced social isolation.” CQC 2019

EQUAL OPPORTUNITIES

In line with the Carers Trust policy and procedure, together with the charities fundamental ethos, a stance on the opposition of discrimination is central, on the grounds of sexual orientation, faith, race, disability, age and marital or gender status. We provide a holistic person-centred service, and the people with whom we work are always treated with courtesy and respect. Likewise, are all our staff, clients, suppliers, partners, and contractors. The charity is committed to promoting the health and safety and well-being of all our staff and clients.

RESERVES POLICY

Purpose

This Policy complies with the Accounting and Reporting Standards for charities set out in the Statement of Recommended Practice, SORP (FRS 102). This requires charities to have a written Reserves Policy, founded on a realistic assessment of their reserves needs and which has been formally agreed by the Board of Trustees.

Definition of Reserves

Reserves are those monies that may be held and spent in accordance with this policy formed from unrestricted funds. Reserves may be built up from any monies that do not have a designated or restricted use.

7

Richmond Upon Thames Crossroads Care

Report of the Trustees for the Year Ended 31 March 2025

Legal Basis

Trustees have a general legal duty to expend charity funds within a reasonable time of receiving them. Although holding income funds in reserve does not comply with this duty, the trustees have the implied power to take actions where necessary to ensure that the charity functions properly.

Reason for Holding Reserves

Reserves shall only be held where this is necessary and prudent to provide for the continuing effectiveness of the charity and, if necessary, for the appropriate costs of winding up the charity. Reserves may be designated for specific costs such as redundancy or asset replacement. They may also be held for contingencies such as managing the late receipt of grants or a deficit in income over expenditure.

The Level of Reserves Needed

Crossroads Care Richmond and Kingston upon Thames will hold reserves at a level to cover reasonable financial risks of running the charity as determined by the board.

In principle, unrestricted reserves should be maintained at not less than three (3) months running costs plus 10% and should not normally exceed 40% of annual income. This represents a level below which efforts should be made to increase reserves and above which efforts should be made to reduce reserves.

The Use of Reserves

Reserves may only be committed at the discretion of the board, in accordance with this policy.

Policy Review

This policy (and the agreed level of reserves) should be reviewed by the Board from time to time.

FINANCIAL REVIEW

The 2024–2025 financial year was one of both challenge and progress for Crossroads Care Richmond and Kingston. As pressures continued across the home care sector—rising costs, the ongoing workforce crisis, and national and local funding uncertainties—we focused on protecting and enhancing our services for carers and the people they support.

National cutbacks in eligibility criteria and local demographic (e.g., ageing local population) further increased demand, especially among older carers and those supporting people with complex needs or dementia. These pressures contributed to longer waiting lists, despite our best efforts to meet need.

In response, and despite the wider workforce challenges across the sector, we successfully expanded our staff team. This enabled us to increase service capacity and continue delivering high-quality, person-centred care during a period of considerable uncertainty. Supporting staff wellbeing and retention remained central to our approach, reflecting our belief that investing in our team is key to maintaining compassionate and consistent care.

We ended the year with a small, carefully managed deficit. This reflected our decision to invest in workforce growth and service adaptation during a time of great need, while absorbing the impact of funding changes, increased operational costs, and rising demand. We approached this position with prudent financial oversight and a clear focus on long-term sustainability.

To support our financial resilience and maintain momentum, we implemented a multi-strand strategy which included:

8

Richmond Upon Thames Crossroads Care

Report of the Trustees

for the Year Ended 31 March 2023

We also continued to manage indirect costs carefully, including administration, staff training, and overheads, directing resources towards frontline care wherever possible.

We are grateful to our local funders—Hampton Fund, Richmond Foundation, and The Barnes Fund—alongside national supporters such as National Lottery Community Fund, The City Bridge Trust, and our statutory NHS and social care partners. Our thanks also go to The Victoria Foundation for their generous ongoing support.

While financial pressures persist across the sector, we remain focused on our mission: to deliver high-quality, personcentred care and support to unpaid carers and the people they care for. This year has demonstrated our ability to adapt, grow, and strengthen our offer, and we are confident that our strategic investments and strong foundations will continue to serve our community well in the years ahead.

Auditors

A resolution to appoint PB Associates as auditors was proposed at the Annual General Meeting held on 17[th] October 2024.

Small company provisions

This report has been prepared in accordance with the small company’s regime under the Companies Act 2006.

CHAIR’S STATEMENT

We are pleased to report that, despite the ongoing pressures facing the not-for-profit sector, we have continued to achieve strongly against our 2024–2029 Strategic Plan. This plan sets out a clear vision for our charity and the people we support, building upon the significant progress made over the past five years.

Over the last year, we have moved the organisation into a stronger financial position, despite ending the year with a small managed deficit. This reflects our strategic investment in staff welfare and recruitment, enabling us to respond to growing demand for our services.

The wider care sector continues to experience intense pressure—from workforce shortages, cost-of-living increases, and greater demand for services. These challenges are being felt deeply across both our clients and dedicated staff. Responding to this context remains a key focus for Crossroads Care, as we enhance our offer to staff and adapt our services to better meet local needs.

Over the past year, waiting lists have continued to grow—almost doubling in some areas—while the complexity of need has increased. Carers frequently report deterioration in their own and their loved ones’ mental and physical health and wellbeing. Many are struggling with isolation, poverty, and exhaustion.

Caring is often a 24/7 responsibility. For many unpaid carers, it is a life-changing role requiring them to give up work, education, and social support networks. The personal cost can be profound.

Given these continuing challenges, I want to express my sincere thanks to our CEO and to our remarkable team of staff and volunteers. Their resilience, passion, and professionalism have ensured the continued delivery of high-quality services across the borough. I also warmly welcome all new team members and volunteers who joined us this year.

Further detail about our work and achievements throughout the year will be available in the Crossroads Care CEO’s Annual Review 2024–2025, written by Julie Da Costa, and published in time for the 2025 AGM.

This year, we proudly mark 50 years of supporting carers. We remain committed to learning, adapting, and improving in response to changing needs.

9

Richmond Upon Thames Crossroads Care

Report of the Trustees

for the Year Ended 31 March 2025

Crossroads Care continues to position itself strategically across the borough. We are a network partner of Carers Trust and a Care Quality Commission (CQC)-regulated provider, delivering a wide range of high-quality, person-centred services. Through collaborative working with commissioners, stakeholders, and communities, we are addressing gaps in provision and prioritising those who are most isolated, disadvantaged, and often outside statutory support.

Looking ahead to 2025–2026, we will continue to focus on strengthening our income and diversifying funding streams to meet increasing and changing levels of need.

Throughout a period of significant change in the care sector, the board has remained steadfast in its commitment to strong strategic governance, ensuring robust oversight, risk management, and alignment with local priorities.

On behalf of the board, I would like to thank our trustees for their continued leadership and dedication. I also extend my deep gratitude to our committed team of Care Support Workers, volunteers, and supporters for everything they do to improve the lives of carers and the people they care for.

We are especially grateful to our core funders—Richmond Foundation, Hampton Fund, The Barnes Fund, The Victoria Foundation, the London Borough of Richmond upon Thames, NHS, The City Bridge Trust and The National Lottery—for their continued support and belief in our mission.

Finally, we are honoured that The Rt Hon Sir Vince Cable continues in his role as our Patron. We thank him for his steadfast support in championing carers and raising awareness of the critical role they play in society.

To all our employees, volunteers, supporters, and partners—thank you for your dedication, compassion, and contribution throughout the year.

Approved by order of the Board of Trustees on .................................................................. and signed on its behalf by:

..................................................................... P Adcock, Trustee

......................................................................

A Ferguson, Trustee

REGISTERED CHARITY NUMBER: 1053224

10

Richmond Upon Thames Crossroads Care

Report of the Trustees

for the Year Ended 31 March 2025

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The Trustees (who are also Directors of Richmond Upon Thames Crossroads Care) for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

11

Richmond Upon Thames Crossroads Care Independent Auditor’s report to the Trustees of Richmond upon Thames Crossroads Care

Opinion

We have audited the financial statements of Richmond Upon Thames Crossroads Care (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities , Statement of Financial Position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

12

Richmond Upon Thames Crossroads Care Independent Auditor’s report to the Trustees of Richmond upon Thames Crossroads Care (continued)

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors of the charity for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

13

Richmond Upon Thames Crossroads Care Independent Auditor’s report to the Trustees of Richmond upon Thames Crossroads Care (continued)

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

Audit response to risks identified

Our procedures to respond to the identified risks included:

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

14

Richmond Upon Thames Crossroads Care

Independent Auditor’s report to the Trustees of Richmond upon Thames Crossroads Care (continued)

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our Report

This report is made solely to the charity's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Gareth Peter Rees (Senior Statutory Auditor)

2 Castle Business Village Station Road Hampton Middlesex TW12 2BX

For and on behalf of PB Associates Chartered accountants & statutory auditor

15

Richmond Upon Thames Crossroads Care

Statement of Financial Activities (Incorporating the Income and Expenditure Account) for the Year Ended 31 March 2025

Notes
INCOME FROM:
Charitable activities
Income from Charitable Activities
4
Investment income
3
Other income
Total
EXPENDITURE ON:
Raising funds for Charitable activities
5
Expenditure on Charitable Activities
6
Governance Costs
Total
NET INCOME/(EXPENDITURE)
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
645,288
2,336
1,886
649,510
49,207
607,993
2,880
660,080
(10,570)
(10,570)
172,301
161,731		 Restricted
funds
£
266,674
-
-
266,674
20,204
249,625
-
269,829
(3,155)
(3,155)
96,455
93,300		 Total
funds
31.03.25
£
911,962
2,336
1,886
916,184
69,411
857,618
2,880
929,909
(13,725)
(13,725)
268,756
255,031		 Total
funds
31.03.24
£
791,831
2,331
586
794,748
75,407
738,807
2,400
816,614
(21,866)
(21,866)
290,622
268,756

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

All income and expenditure has arisen from continuing activities.

The loss for Companies Act 2006 purposes is £13,725 (2024 – £21,866).

16

Richmond Upon Thames Crossroads Care

Balance Sheet As at 31 March 2025

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due after more than one year
15
NET ASSETS
FUNDS
Unrestricted Income funds
16
Designated Contingency Reserve
16
Unrestricted funds
Restricted funds
16
TOTAL FUNDS		 91,021
221,261		 Total funds
31.03.25
£
303,167

82,479
385,646
(130,615)
255,031

161,731
93,300
255,031		 71,699
214,175		 Total funds
31.03.24
£
305,090

105,038
312,282
(229,803)		 285,874
(180,836)
91,731
70,000		 102,301
70,000
410,128
(141,372)
268,756

172,301
96,455
268,756

These accounts have been prepared in accordance with the Charities Statement of Recommended Practice SORP (FRS 102).

The accounts were approved by the Directors on ............................................. and were signed on their behalf by:

............................................. A Ferguson - Trustee

............................................. P J Adcock - Trustee

17

Richmond Upon Thames Crossroads Care

Cash Flow Statement for the Year Ended 31 March 2025

Cash flows from operating activities:
Net cash provided by operating activities (see note below)
Cash flows from investing activities:
Purchase of fixtures, fittings and equipment
Net cash (used in) investing activities
Cash flows from financing activities:
Repayments of borrowing
Net cash (used in) financing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Reconciliation of net income/expenditure to net cash flow from operating activities
Net expenditure for the reporting period (per statement of financial activities)
Depreciation
Decrease/ (increase) in debtors
(Decrease)/ increase in creditors
Net cash provided by operating activities
Analysis of cash and cash equivalents
Cash at bank		 31.03.25
£
20,166
(2,799)
(2,799)
(10,281)
(10,281)
7,086
214,175
221,261
(13,725)
4,722
(19,322)
48,491
20,166
221,261		 31.03.24
£
(74,349)
(5,446)
(5,446)
(9,841)
(9,841)
(89,636)
303,811
214,175
(21,866)
7,197
(18,893)
(40,787)
(74,349)
214,175

18

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with: 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Richmond Upon Thames Crossroads Care meets the definition of a public benefit entity under FRS102.

Assets and liabilities are recognised at historical cost as modified by the revaluation of freehold property. The financial statement are presented in sterling and are rounded to the nearest pound.

The Trustees have considered the company's balance sheet, trading activity and estimated cash flows for a period of at least 12 months from the date these financial statements were signed and have concluded that the charity will continue to be able to meet its obligations as these fall due. The Trustees have also 'stressed' their cash flow analysis to take into account the impact on their business of possible scenarios brought on by the impact of the Covid19 pandemic, alongside further measures that they can take to mitigate the impact.

Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the directors have concluded that they can continue to adopt the going concern basis in preparing these financial statements.

Income

Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when:-

Investment income is recognised on a receivable basis.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Charitable expenditure comprises those cost incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Support Cost Allocation

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

19

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements (continued) for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES (continued)

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Land and Buildings straight line over 100 years Fixtures, fittings and equipment 33% straight line Motor Vehicles 20% straight line

Operating Leases

Rentals payable under operating leases are charged in the statement of financial activities on a straight-line basis over the lease term.

Fund accounting

Unrestricted funds which are general funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are unrestricted funds set aside at the discretion of the trustees for specific purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. RESERVE POLICY

The Board has a Reserves Policy that complies with the Accounting and Reporting Standards for charities set out in the Charities SORP (FRS 102). This requires charities to have a written Reserves Policy that has been formally agreed by the Board of Trustees and which provides the basis from which a realistic assessment of the need for reserves may be made.

Richmond Crossroads Care will hold reserves at a level to cover reasonable financial risks of running the charity as determined by the Board. To determine this level the Trustees undertake a risk analysis based on funding stability and commitment to expenditure.

Each source of funds is assessed on:

This produces an index score for each source of funds and this is multiplied by the percentage of the total income that that source provides. The sum of these percentages provides an indication of the overall stability of the income.

Likewise, commitment to expenditure is considered greater if it is central to our objects rather than a desirable add-on.

In principal, general reserves should be maintained at the designated level plus or minus 10% of annual income. This represents a level below which efforts should be made to increase reserves and above which efforts should be made to reduce reserves.

Improving the stability of income should be the consistent aim of the executive in order to reduce the need for reserves. However, in the event that the above analysis calls for a level of general reserves of more than 50% of annual income, efforts will be made to reduce commitment to expenditure.

20

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements (continued) for the Year Ended 31 March 2025

3. INVESTMENT INCOME

GRANTS, DONATION AND CONTRACT INCOME
Private Income
Other Income from Charitable Activities
Donations and legacies
Local Authority & other agencies:
LBRUT Social Services Contract Care
LBRUT Achieving for Children Ltd
Continuing Care Young People
Continuing Care Adults
NWL ICB
LBRUT Carers Hub
LBRUT Emergency Breaks
NWL Adults
LBK Social Services Contract Care
NHS Southwest London CCG - Adults
NHS Southwest London CCG - Children
Grants from Trusts & Foundations:
Barnes Fund
BBC Children in Need
Hampton Fund
Richmond Foundation
Victoria Foundation
Richmond Charities
City Bridge
Garfield Weston
Other
Deposit account interest		 Unrestricted
funds
£
79,952
18,072
32,819
130,843
152,158
55,187
-
-
-
-
-
2,839
2,578
25,906
80,539
319,207
-
-
53,000
56,892
-
-
44,583
16,677
24,086
195,238
645,288
Unrestricted
funds
£
2,336		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
70,575
10,500
-
-
-
-
81,075
20,200
-
45,000
-
16,188
6,700
833
-
96,678
185,599
266,674
Restricted
funds
£
-		 31.03.25
£
79,952
18,072
32,819
130,843
152,158
55,187
-
-
-
70,575
10,500
2,839
2,578
25,906
80,539
400,282
20,200
-
98,000
56,892
16,188
6,700
45,416
16,677
120,764
380,837
911,962
31.03.25
£
2,336		 31.03.24
£
2,331
31.03.24
£
73,692
15,174
24,104
112,970
63,981
84,422
32,882
39,315
3,829
65,867
10,500
-
-
-
-
300,796
20,200
2,167
105,500
55,550
16,063
9,100
45,834
-
123,651
378,065
791,831

4. GRANTS, DONATION AND CONTRACT INCOME

21

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements (continued) for the Year Ended 31 March 2025

5. EXPENDITURE ON RAISING FUNDS

Unrestricted
funds
£
Staff costs
44,339
Direct Costs
4,868
49,207
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
funds
£
Staff costs
472,138
Other Costs
135,855
607,993		 Restricted
funds
£
18,205
1,999
20,204
Restricted
funds
£
193,849
55,776
249,625		 31.03.25
£
62,544
6,867
69,411
31.03.25
£
665,987
191,631
857,618		 31.03.24
£
64,388
11,019
75,407
31.03.24
£
566,951
171,856
738,807

6. EXPENDITURE ON CHARITABLE ACTIVITIES

7. EXPENDITURE ON CHARITABLE ACTIVITIES

DIRECT COSTS
Fundraising Costs
Employment Costs
Other Direct Costs
Other Staff Expenses
Insurance
Office Expenses
Establishment Costs
Subscriptions and Memberships
Interest Payable
Depreciation of Fixed Assets
SUPPORT COSTS
Employment Costs
Establishment Costs
Accountancy
Postage and stationery
Auditors' remuneration
Bank Charges
Legal Expenses		 Fund-
Raising
£
6,867
-
-
-
-
-
-
-
-
-
6,867
62,544
-
-
-
-
-
-
62,544
69,411		 Care Work
£
-
388,341
57,757
51,404
9,951
12,788
9,638
14,090
6,637
4,722
555,328
277,646
9,096
6,750
6,401
-
1,761
636
302,291
857,618		 Governance
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,880
-
-
2,880
2,880		 Total
£
6,867
388,341
57,757
51,404
9,951
12,788
9,638
14,090
6,637
4,722
562,195
340,190
9,096
6,750
6,401
2,880
1,761
636
367,715
929,909

22

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements (continued) for the Year Ended 31 March 2025

7. EXPENDITURE ON CHARITABLE ACTIVITIES (CONTINUED)

Other direct costs include 16 grants (2024: 53 grants) paid to individuals amounting to a total of £6,750 (2024: £13,050). The majority of these grants were funded by a grant received from Richmond Charities.

8. NET EXPENDITURE

Net expenditure is stated after charging/(crediting):

Net expenditure is stated after charging/(crediting):
31.03.25 31.03.24
£ £
Audit fees 2,880 2,400
Depreciation - owned assets 4,722 7,197

9. TRUSTEES’ REMNERATION AND EXPENSES

No trustees received any remuneration or expenses for the year ended 31 March 2025 (2024 – nil).

10. EMPLOYEES’ REMUNERATION

Wages and salaries
Social security costs
Other pension costs
Other employee benefits		 31.03.25
£
659,201
48,855
11,958
8,517
728,531		 31.03.24
£
571,492
42,239
10,103
7,505
631,339

One employee received emoluments in excess of £60,000 in the current year in the band £80,000 - £90,000 (2024: 1 £80,000 – £90,000).

The average monthly number of employees (including Trustees) during the year, analysed by category, was as follows:

Chief Executive
Administration and Support
Care Workers and Saturday Project Staff		 31.03.25
1
7
26
34		 31.03.24
1
6
25
32

11. TAXATION

As a registered charity, Richmond Upon Thames Crossroads Care is potentially exempt from taxation of income and gains falling within s520 to s537 of Income Tax Act 2007 and s256 of the Taxation of Chargeable Gains Act 1992. No tax charge has arisen in the year.

23

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements (continued) for the Year Ended 31 March 2025

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2024
Additions
Disposals
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
Disposals
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024		 Freehold
property
£
325,000
-
-
325,000
24,104
1,625
-
25,729
299,271
300,896		 Fixtures,
Fittings &
Equipment
£
50,729
2,799
-
53,528
46,535
3,097
-
49,632
3,896
4,194		 Totals
£
375,729
2,799
-
378,528
70,639
4,722
-
75,361
303,167
305,090

Freehold Land and Buildings

The gross book value of freehold land and buildings includes £325,000 (2024 - £325,000) of depreciable assets. The property was revalued in May 2015, on an open market basis by Stuart Edwards Mann Smith Chartered Surveyors to a value of £325,000. The Trustees/Directors consider that the fair value of the property is not materially different to the valuation.

13. DEBTORS

Trade debtors
Other Debtors		 31.03.25
£
72,030
18,991
91,021		 31.03.24
£
46,861
24,838
71,699

24

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements (continued) for the Year Ended 31 March 2025

14. CREDITORS: Amounts falling due within one year

Bank loans and overdrafts
Trade creditors
Social security and other taxes
Accrual and deferred income
Other creditors		 31.03.25
£
10,775
3,726
30,710
182,233
2,359
229,803		 31.03.24
£
10,299
3,988
33,037
131,864
1,648
180,836

Creditors amounts falling due within one year includes the following liabilities on which security has been given by the charity:

31.03.25 31.03.24
£ £
Bank loans and overdrafts 10,775 10,299

Bank loans and overdrafts comprise a mortgage secured by a fixed charge on the freehold property of the charity, and which represents 47.2% of its net book value (2024: 50.4%). The loan is repayable by instalments and is due to be settled in full by 25 September 2035.

Creditors amounts falling due within one year includes deferred income, summarised as follows:

Brought forward at 1 April
Amount released to incoming resources
Amount deferred in the year
Carried forward at 31 March		 31.03.25
£
93,243
(93,243)
128,050
128,050		 31.03.24
£
131,604
(131,604)
93,243
93,243

25

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements (continued) for the Year Ended 31 March 2025

15. CREDITORS: Amounts falling due after more than one year

Creditors amounts falling due after more than one year includes the following liabilities on which security has been given by the charity:

31.03.25 31.03.24
£ £
Bank loans and overdrafts 130,615 141,372

Bank loans and overdrafts comprise a mortgage secured by a fixed charge on the freehold property of the charity and which represents 47.2% of its net book value (2024: 50.4%). The loan is repayable by instalments and is due to be settled in full by 25 September 2035.

Included in creditors are the following amounts due after more than 5 years:

31.03.25 31.03.24
£ £
After more than five years by instalments 82,345 107,534

16. ANALYSIS OF FUNDS

Year Ended 31 March 2025
Unrestricted funds
General fund
Designated Contingency
Restricted funds
General fund
TOTAL FUNDS
Year Ended 31 March 2024
(Comparative)
Unrestricted funds
General fund
Designated Contingency
Restricted funds
General fund
TOTAL FUNDS		 At
1 April 2024
£
102,301
70,000
96,455
268,756
At
1 April 2023
£
109,166
70,000
111,456
290,622		 Incoming
Resources
£
649,510
-
266,674
916,184
Incoming
Resources
£
539,033
-
255,715
794,748		 Resources
Expended
£
(660,080)
-
(269,829)
(929,910)
Resources
Expended
£
(545,898)
-
(270,716)
(816,614)		 At
31 March 2025
£
91,731
70,000
93,300
255,031
At
31 March 2024
£
102,301
70,000
96,455
268,756

26

Richmond Upon Thames Crossroads Care

Notes to the Financial Statements (continued) for the Year Ended 31 March 2025

17. DESCRIPTION OF FUNDS

Saturday Club – provides recreational activities and support for up to 40 children and young carers with special educational needs and is open 38 weeks in the year (term time), including summer and Christmas outings and activities.

Caring Café – in association with Alzheimer’s Society Richmond branch, this is a drop-in café for people affected by dementia and is open twice a month.

Carers Café - The Carers Café is a friendly gathering where people affected by their Caring experience can meet for coffee and snacks in the company of others in a similar situation. Ex-carers and the people they care for are also welcome. They are able to obtain information and support from trained Crossroads staff.

Men Who Care Project - The Men Who Care specifically addressing the health, support and care needs of this vulnerable and particularly socially isolated group of people. Offering monthly meetups, specialist sessions and outing. This early intervention gives male Carers the same opportunities and outcomes as their female counterparts, and addresses outcomes around support, as well as their mental and physical health and wellbeing.

Dads Who Care Project - In partnership with Achieving For Children, the Men Who Care Project has extended to incorporate Male Parent Carer, providing the same model of service, with some joint activities/sessions. Early monitoring identifies dissimilarities to their older Male Carers around Self-Esteem and Identity.

Designated Contingency Reserve – a portion of unrestricted funds set aside to cover potential redundancies and other committed costs in the event of a change in local authority policy resulting in significant loss of contract income.

18. NET ASSETS BY FUND

Year Ended 31 March 2025
Tangible Assets
Current Assets
Creditors - amounts falling due within one year
Creditors - amounts falling due after one year
Net Assets
Year Ended 31 March 2024 (Comparative)
Tangible Assets
Current Assets
Creditors - amounts falling due within one year
Creditors - amounts falling due after one year
Net Assets		 Unrestricted
funds
£
303,167
218,982
(229,803)
(130,615)
161,731
Unrestricted
funds
£
305,090
189,419
(180,836)
(141,372)
172,301		 Restricted
funds
£
-
93,300
-
-
93,300
Restricted
funds
£
-
96,455
-
-
96,455		 31.03.25
£
303,167
312,282
(229,803)
(130,615)
255,031
31.03.24
£
305,090
285,874
(180,836)
(141,372)
268,756

27