2023-03-31-accounts

Reference and Administrative Details
Trustees' Rcport	2 to 5
Independent Examiners Report
Statement ol'Financial Activities
8atance Sheet
Statement ofCosh Flows
Notes to the Finnncisl Statements	10to 20

		Crossroads in East Lancashire	Crossroads in East Lancashire	Lttnited
		Reference and Adtninistratiye		Details
Chief Kxceutive Officer			Mr John Rattigun
Trustees			DrFRusso
			Mr DPreaon
			Mrs J Uster
			Mr KItolt
			Mrs SThompsnn
			Mr J Thompson
			Ms K Morgan
Charity Registration		Number	f06451 I
Company Registration		Number	3366688
Regbtered	Ofnce		Burnley Business Centre
			Liverpool Rnsd
			Burnley
			Lancas'hire
			88l26l84
independent	Examiner		Beaver and Siruthcrs
			Chanered Accountants
			One Express
			1 Qeorge Leigh Street
			Manchester
			M4 JDL

			and Lo	sses)
			Vnrcstrictcd	Aestrlcted	Total	Tata I
			funds	funds	2023	2022
		14at a			f	f.
Incotne and Endowments		fram:
Donations and legacies		3	3,427	102,462	105,889	122,0G2
Charitable activities			626,57G		G26,57G	636,708
Investment inctane		5	5,759		5 75'I	171
Total i51come			015763	102462	7'10224	758941
Expenditure on: Chsritnblc activities		6	~651,4M	(1410,352)	~751,78R	~736,ll8ll)
Total expenditure 181st (expenditure)rincomc			~641.4116 ~15.6043	~15003182 2,040	~(755,708 ~13364	~736,0003 2 061
131stmovcmcnt in I'unde			(15,644)	2,080	(13,564)	22,061
Aeconcillatlon offunds
Total I'unde brought	(otward		258,820	9,142	267,962	245,901
Total lbnds carried	Iorward	20	243,176	11,222	~254 90	267 962

					2023	7022
				I00ote	8	C
Vised assets
Tunsible assets				IS	3,7G»	4,8S2
Current assets
Ilcbturs				l4	IU0,342	0)9365
Cosh st bank	ttnd in hend				0i0 F7	150.674
Crcdl(o tat Amnunts		fagtag due within	one year	10	?dd,(ltg ~01,l. I	450.0.'t 9 17110001
Net current	assets				:77.071	305.053
'I'otal assets less current lish«ilies Crcdtturm Amounts failing desalter			morc than one year	17	278,848 »1,1.01	309.935 ~ll. 17
Piet meets					254 39S	267,9Gl
funds uf tlt	~charity:
Itestrtctcd income funds
Itestrlcicd fltnds						9 Idl
ktnrcstricted	income	funds
I.:nrcstricted	tbnds				343.176	25!t.gill
Total fends				eu

Statement ofCash F	lows for the	Year Ended	3)March 2023
			2023	2022
		Note	f.	6
Cash flows from operating activities
Nct cash (expenditure)/income			(13,564)	22)061
Adjustments to cnsb ilows from non-cnsb Depreciation Invesunent income	items	1	1,117 ~5.758)	1,462 (171)
			(18,206)	23,352
Worhlng capital adjusttncnts
(Increase)/decrease in debtors Decrease in 2neditors Nci eath flows from operating activities		14 )8	(977) ~53,45)) ~)72.834	46,708 ~188) 69,179
Cash Rows from investing activities Interest receivabl» and similar Income Purchase oftangible lixed assets		5 13	5,759	171 ~),378)
Net cash i)owe from Investing activities			5,759	(1,207)
Cash flows from financing activities
Repayment ofloans and borrowings		16	)17523)	~f23474
Nct (decrease)/increase in cash and cash equivalents			(84,398)	44,498
Cash and cash equivalents at I April			350,674	306,176
Cash nnd cash equivalents at 31 )March			266,276	350,674

3 inco	m	e from	donations and lc	gacics
				Unrestricted
				funds	ttestrlcted	Tats l	Total
				General	fundsf	2023 f	2022
Donations		and legacies, '
Donations from			individuals	3,181		3.181	I.SA I
Grants,	Ittcluding		capital grants;
Grants		from other charities		246	102,462	102,708	120.561
				3.427	102462	105,889	122.062

								IInrevtrlctcd
								funds	Total	Total
								General	2023	2022
								8	6
Contractual		income						400,614	400,614	349,967
Direct payments								225,962	225,962	237,996
Other income										48,745
								626,576	sv,stt	vyv 70II
5 Investment		inconre
								Unrcstrictcd
								funds	TEItal	Total
								General	2023	2022
										f.
Interest receivable			and similar		Income'1
Interest receivable on				bank deposits				5,759	5.759	171
6 Expenditure			on eharitabh		activities
						Unrestttcted
						funds		Restricted	Total	Total
						General		funds	2023	2022
				Piete		f.				f.
Insunmce						3,949			3.949	5,023
Health and safety
checks										150
DBSChecks										1,323
Repairs and	rcnctvals						319			234
Rent and service
charges						9,360			9,360	12,839
Telephone						2,982			2,982	3,214
Training mnl
lecrultntcnt						'2,	140		2,140	2,578
Printing, postage			end
siationcty						5,454			5,454	5,449
Computer costs						10,968			]0,968	10,223
Depreciation,
amortisatlon	nnd
other similar	costs					1,117			1,117	1.4Ci2
staff costs						562,890		100,382	663,272	641,981
Utilities and	sundry
costs						6,241			6,241	2.790
							Page	14

			Vnrestricted
			funds	Restricted	Total	Total
			General	funds	2023	2022
		Note		f,	g	8
Travel and
subsistence			28,887		28,887	35,466
Banh charges			5,156		5,156	1,169
Subscriptlons			3,824		3 824	'3.406
Governance	costs		8 tl!8		8,099	9,573
			651,406	100382	751,788	736,880

					Vnresiricted
					funds	Tatal	Tats l
					Genoral	2023	2022
					8
Independent	exaniiner		I'ees
Fxamination		ol'the	tinaocial	slstemcnts	2,300	2,300	2,400
Other fees	paid to examiners				4,879	4,879	7, 173
Legal fees					920	920
					8,099	8,099	9,573

10 Staff costs The aggregate payroll costs werc ss l'allows:
	2023	2022
		E
Staff casts during the year werct
IVages and salaries	620,888	602,935
Social security costs	34,169	29,119
Pension coact	1215	9927
	663,272	6741,98 1

2023		2022
19to		Wo
	38		58

11 Independent	11 Independent	examiner's	remuneration
				2023	2022
				8
Examination	ol'the financial		statements	2,300	2,4011
Other fees	to examiners
All other scrviccs				4,879	7,173

13 Tangible axed nssets
	Office
	equipment	Tatalf
Cost
At I April 2022	139,583	139,583
At 31 March 2023	139,583	139,583
Depreclallan
At I April 2022	134,701	134,701
Charge for the year	1,117	1,117
At 3I March 2023	135,818	135,818
Nct book value
At 31 March 2023	3,765	3,7G5
At 31Marclt 2022	4 SS2	4,882
14 Debtors
	2023	2022f
Trade debtors	32,954	33,384
Prepaymcnts	4308	4,193
Other debtors	G3.080	61,788
	399 342	9936.
15 Cash nnd cash equivalents
	2023	2022
	f.
Cash nt bank	266 226	350,674

16 Creditaru:	amounts	falling due within one year
			2023	2022
			8	8
Bank loans			20,664	20,664
Tmde creditors				804
Other taxation	and social	scrurity	7,458	6,122
Other creditors			4,121	114,232
Accruals			59,292	3 1M
			91,535	144,986
17 Creditors;	antounts	falling due after one year
			2023	2022
			8	8
Bank loans			24,450	41,973

Total ibture minimum lease payments under non-cancell	able operating leases are as follovvs',
	2023	2022
	8	f.
Other
VVIthln onc year	10,512	10,512
Between onc and live years	22,776	33,288
		43,800

20 Funds
		Balneae at I	Incoming	Resources	Balance si 31
		April 2022	I'eson2'ces	expended	March 2023
				f
ttnrestrlcted	funds
Gcncral		258,820	635,762	(651,406)	243,176
Restricted	funds	9,142	102,462	~100.782)	11,222
Total funds		267962	730,214	~75).700)	25439)I
		Balance at I	incoming	Resources	Balance at 31
		April 2071	resources f	expended	March 2022
Unrestricted	fund~
General		236,011	638,380	(615,571)	258,820
Restricted funds		9,890	120,561	(121,309)	9,142
Total roads		245,901	758941	c)50000a0	2t7 962

		tlnrcstricted	Total funds at
		funds	31 March
		General	2023
		f,	f
Tangible	lixed exacts	3,765	3,765
Cmrent Cmvent	assets liabilities	366,618 ~l)1,064	366,618 ~ll)164)
Total net assets		258,519	258,519

22 Analysis ofnct funds
			At I April	At	31 12ffarch
			2022		2023
Cosh at bank and in hand			350,674		350,674
Debt due tvithln one year Debt due sfler more than one year			(20,664) ~4le71), (20,664) ~46973
Net debt			288,037		288,037
		At I April	Financing cash	At	31 March
		2021	flows		2022
			f.
Cash at bank attd In bond		306,176	44,498		350,674
Debt duc vrithin onc year Debt duc ager more than onc year		(20,664) ~65.447)	23,474	(20,664) ~41.973
Net debt		220,065	67,972		288,037
23 Related party transactions
There were no related party transactions	in the year,

24 Comparative S	tatetnent	afFinancial	Activities
				)Jnrcstrf cted	Restricted	T8113II
				funds	funds	2022
			Note
Income and Endowments		from:
Donstionr and legacies				1,501	120,561	122,062
Charitable activities				636,708		636,708
Investmeni Inmmc				17I		171
Total income				G38,380	120,561	758,941
Espcndlture on, Charitable activities			6	~)6)5571	~1121.300	~736.880)
Total espendlturc				(615,571'I	~121,300)	~736080)
Net incomel(expenditure)				2- lll)9	I748)	061
Nct tnovement in ibnds				22,809,	(748)	22,0GI
Rcconclllntion ot' lunds
Total lbnds brought	forward			236,011	9.1)90	-45 9)II
Total funds carried	Ioovard		20	218.820	0 142	267,9G2