CROSS ROADS CARE BEXLEY CROSSROADS CARE LIMITED (A company limited by guarantee) (Operating name: Crossroads Care South East London) TRUSTEE REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2025 Company Number: 03726471 Charity Number: 1076375 BEXLEY CROSSROADS CARE LIMITED (A company Ilmlted by guarantw) (Operatlng nam•: Crossroads Carn south East London) FINANCIAL TATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2 Contents Pages Legal and Admlnistrative Infomation Report of the Trustees 1-10 Report of the Independent Examiner6 11-12 Statement of Financial Activities 13 Balance Sheet 14 Statement of Cash Flows 15 Notes Fonning Part of the Financial Statements 16-26 BEXLEY CROSSROADS CARE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Tru$teos Janickn Ak3ar, Chalr Rory Springbett. Ch•r of F&GP Arunava Banoryeo, 4w)inted 13/01r2￿2@ Iva Dramond Sharon Hutton Paul Nevulis Sarah Jane Smith. appdnt*l 0311212025 Dani81 lthlla¢8 Senlor Managemont Darren Tobin - Chief Exewtive Officer & Company Seu8tary Louise Jossa- Finan[￿ m￿ager Reglstsrad l)fflc• Pier Road Certse 42 Pier Road Erith Kent DA8 1TA Charlty registratlon nurnbgr 1078375 Company reglstratlon numbBf 03728471 Bankern Barclays Bank PLC 6 IAarket PLa¢e 8exleyheath Kent DA8 7DY Independent Examlners UHY Hacker Yourwj Thames Hwse Roman Squaro Sittinaboume Kent ME1048J BEXLEY CROSSROADS CARE LIMITED Tru TEES, REPORT FOR TH YEAR NDED 318T DECEMBER 2026 The Tru$tse$ present their annual report together with the independentty examined financial statements of the charitable company for the financial year from 1 January 2025 to 31 December 2025. The annual report Se￿e$ Ihe purposes of both a Tru5teas' report and a directors, report under Company law. The Trustees confirm Ihat the annual r8port and financi81 s181ements of Ihe charitable company comply with the current statutory requirements, the requ1￿MentS of the charitable coMpan￿S governing documem and the provisions of th8 Statement of Re¢Thmended Practice (SORPI applicable to charilies preparing their accounts in accordan￿ with thè Finana81 Reporting Standard applicable in th8 UK and Republic of Ireland (FRS102 March 20181. Since the company qualifies as small under sed¢on 382 of ihe Companies Act 20C6, the strategic report required of madium and large companies under the Companies Act 20¢￿ IStr8tegi¢ Report and Direclors, Report) Regulations 2013 has been omiited. TRUSTEES The Trustees named on the Legal and Administrative Infomation page have served during ihe period of the accounts. Appointment of Irustees is govemed by the trust deed of the charity. The Boarcl of Trustees a￿ authorised to appoint new trust8e8 to fill vac8neieg 8ri$ing through rèsignation or death of an existing trustee. No trustee resigned and one tnjstee joined during the financial year, therefore the number of trustees servino on the gov8ming body 8t 31 December 2025 incrèased lo seven. OBJECTIVES AND ACTIVITIES Bexley Crossroads Care Limited is 8 charitable company limited by guarantee. and its objects are for tha public benefit, the relief of carers and peopte who are in need by re8$ons of ag8. ill heamh and disability, in Part￿Ular but not exclusively those living alone, ty providiro a range of support service8 deliv8r8d by community based staff and volunteers. The areas of bènefit shall be the London 8orough$ of 88xley, Greenwich. Lewisham and surrounding areas. The provision of care to vulnerable people in addition to other activitie5 undertaken has directly contributed to the achievemert of our objectives during the y88r. The charity's strategy is to achièvè its 8ims and objectives by providing h￿h qualty sepiitss to individuals living wtthin the aforementioned ar8as and to identify and inty8as8 the number of carers we support. STRUCTURE. GOVERNANCE AND MANAGEMENT Thè goveming document of the chafrty is the reviséd Articles of Association os amended by special resolution dated 27 November 2017. with the consent of the Charity Commission dated 23rd March 2018 and subsequenl ratrfication by the Boartl dated 23rd April 2018. Under th8 Articles of Association thè minimum numb8r of BEXLEY CROSSROADS CARE LIMITED ' REpoKf F R TrIE YEAR ENDED 31" DECEMBER 2025 TIN ED trustees is four and the maximum is seventeen. The charity appoints new trustees when required to str8nohen the board and replace retiring tru51ees. New trustees 8r8 required to attend bri6flng sessions as part of their induction and are provided with relevant goverrrance information and links to the Charity Commission 8nd olh appropriate governance bodies. All trustees have an opportunity to attend relevant training ses$ion$ and events lo support their wofessional development. The Board of Trustees are responsible for setting the $tratègi¢ direction and policy of the charity and are SUPPCKted by the Finan￿ and General Purposes Commillee. The Chief Executive attends Board meetings and stts on Ihe o)mmrttee but has no voting rights. A scheme of delegation is in plac8 and day to day responsibility for the provision of services rests with the Chief Executive. The Chi8f Executive is responsible for 8nsuring that the charity deliver5 the services and that key performance indicalors are met. The charity 1$ also known by ils Irading name 'Crossro8ds Care South East London.. The 8rr8ngements for setting pay and ￿MUneration of the charity's key management Person￿1 is dètermined by the Finance and Gen8ral Purposas Committee. Th8 main criteri8 used is an agreed p8rcentage of salary which is in line with olher employees of Ihe eJ)arity. LEGAL STATUS The charlty is a company limited by guarant88 and has no share capital. In the event of the tharily being wound up, the liability in respect of the guarantee is limited to £5 Par trust88 of the tharily. RELATED PARMES The charity is 8 ￿twork partner of Carers Trust and is governed under ils framework for policy and strategy. The charity wcfk5 With stakeholders across its oper8ting boroughs in the pursuance of its chantable obj8¢tives. RISK REVIEW The Trustees aro responsible for identfying, 8ssessing. managing and conducting periodic reviews of the major risks to which tha charity is exposed. Potential risks 8r8 r&vi8wed at the F&GP and board meetings èath quarter and ara continually assessed, with th6 possible impact on finances considered. Operational risks are urKler cc￿￿tant review. Service delivery processes have been implomonled to safegu8rd th8 health arKI ￿lfare of staff, volunteers and clients. Due to the nature of our cornmunty work wilh vulnerable clients, we conlinue to apply robusl infection control procedures lo mitigate risks to our clients and workforce. BEXLEY CROSSROADS CARE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31￿ DECEMBER 2025 CONTINUED Income and financial 5uslainability. which could be impacted by the loss of signrficanl packages of care, changes in local govemment policy aff8Cting grants and conlract funding and loss of incomè from trusts, is monitored continually and compared lo budgelad forécasts. The organisation has a medium-term strategy lo diversfy its servic6s and mitigate some of these risks, whilsl taking measures to ensure Ihe ongoing financial sustairobilily of the charity is sound. Inflation is a fijndamental concern,. some incoming resources may not keep pace with infi8tion as grants 8re generally awarded for 8 fixed sum over the duralion of the contr8Ct. V¥hilst we try to negoliale provisions for inflation at the outset, this is not always possible or the economic outlook foreseen, hence we have set asid8 percentage of reserves to mitigate thi$ risk for existing contracts and arrangeménts, to enable us to keep salaries under constant r8viw4. Data protection and compliance is of paramount Importance. The Chief Executive is responsible for ensuring the organi581ion complles with GDPR requirements. All key staff undertake regular Irainiro, receive periodic updates and monitor pro¢es$es. IT is outsourced and we continue to invèst in the security of online data. Legislation relating to employmenl matters are under constsnl review., the charrty receives alerts of changes in regulations pgri¢JdKally and subscribes to a professional h8lpline. Safeguarding cxjr benefactors and vulnerable dKnts is integral to ttie ￿ltUre of the charity, and we have been evaluated as 'good' at the most recent CQC inspection. We gnsure staff receive ade(pJ8te training. shadow experienced members of staff as required and attend supervision and review meetings at regulsr int8rvals. The Busiross Continuity Plan (BCPJ was updated in September 2025 and 15 revi8wed periodically. This addresses potential incidents that could limit Ihe charity's abilty to operate effeciively, including cyber security. Reputation risk within the care sector and events outside our control are monilor8d on 8 regular bBsis. INe have a good reputation for providing high quality care and try to mitigat8 this risk by maintaining a high profil• through Social media. slak8holder pr8sent8tions and nO￿orking events across wr operating boroughs. Govornanc8 and regulaty matters are reviewed regularly,. int8mal ¢xntrols and processes are docyJmented to Myentify whi(* raporting guidelines 2nd tirnesc41es must be adhered to. Systsms and procedures lo manage the above risks ar8 implemented to minimi38 any potential impad on the charty. BEXLEY CROSSROADS CARE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDE 311Y DECEMBER 202S CONTINUED RESERVES POLICY The Trustees, who are also directors of th8 charity for company 18w purposes, are responsiblè for th8 sound financial rnanagerneni of the charity. Th6y ensure that Ihè charty will remain able to fulfil its obligations as they fall du8 and have considered the level of rèservés thay wish to retain appropriate lo the charity's na8ds. The policy is to hold fre8 raS￿Ve$ to cover expènditure 8nd 8nsLJre the charity will bo able to Ix)ntinue to fu5fil its charitable objectives, even rf there is a t￿porary shorffall in income. based on the Charity's size and the le¥el of commitments hèld. This pol is Constantly under review hav¢ng regard to the d￿ThjIng finan¢ial, regulatory and comp6titlV8 environment in ￿¢ch we OFerate. Our short-tem objective is to Tetain quality staff respond quickly lo change8 in our client portfolio. in order to miligale some furxlirvJ risk and continue to provide core services lo vulnerabb people. Furthérmore. a tolerance of plus or minus 10% is applied to budget projections. For the purposes of short-tem financial managemenl, the trustees seek to ensure that working capital is in line with the policy of holding free resources, SLrfli¢ient to fijnd at least four rnonths ongoing unr8slricted expendilufy and to wver a decline in incoming resources, increases in expanditure due to highèr than anticipated inflation, support operational ov8rhe8ds and provid8 core services in challènoing timas. Aspirational objectives and ihe business strategy are both fundamental when as$8ssing whet is an Optimal level of reserves. It is our objective to retain support core and specific s8rvices which benefit vulnerable individuals within the boroughs in which we operate for a period of two years, whiLsl alternative or cont1rK￿li0n funding is sought. Total fund5 held at the end of the year wer8 £554.961. This total includes £14,147 of r8Strict8d funds, which will be used within Ihe next financial year, and £2Th),IM) of designated funds which are delailed in nol8 12 on page 24. Freè r8serv8s. available for Ihe Trustees to spend as they see fit, thèrefore exclud8 Ih8S8 reslricled and designated balances, and also the value of funds held in tangible fixed 8ssets and longer temi fixed asset investments. The charitable ¢ompanls free reserves al 31 Dec8mb8r 2025 ther8fore stood at £241,025 (2024: £307.336). INVESTMENT POLICY Th8 Trustee's polry is to invest in low risk short tenn assets offering 8 guaraftieed rate of retwn. with inslitutions regulated by tha Financial Conduci Authority. A due diligenc8 8nd approval process is adopted for each institution that funds ar8 plsced wrth. The maximum investment with any one institution is Ihe financial limil of protection afforded by the Finan¢ial Services Compensation Scheme prevailing or likely to prevail al th8 maturily date. BEXLEY CROSSROADS CARE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31- DECEMBER 2025 CONTINVED ACHIEVEMENTS AND PERFORMANCE This has been a challenging year. operatfftg wrthin a politically and financially demanding health and social ¢8rè sector. have continued to deliver a diverse range of adult and children's servicos to individuals living withn our three operating boroughs. This car8 is community based and provides support, all6vialing some of the multiple pressures borne by unpaid carers in accordanc& with Ihe charity's objectivès. All key contracts and grants were mèasured evaluated at quarterly monitoring meetings with funders and key p8rfom8nce indicators were met. The organisation continued to develop services in the followtng areas to support individuals and famili8$, adding social value.. 12.051 hours of cnre support delivered to 96 carers and the person they care for. supporting around 192 pèople in total. Core hours ¢Yecreased slighlly from the previous year dug lo cost-of-living cha118nges and staff ¢apacity. We are proud that all clients received an exeèptional level of e£re and support throughout th8 y88r due to Ihe dedicaiion of our care staff. Our befrionding service ¢ontinued to play a vttal role in reducing isola*ion end bnelinéss, improving wollbeing and woviding practical arNI emotional 8UPPOrt to older people across our operating l>oroughs. The service offers regular, meaningful befriendlng contact with trainèd voluntews helping individuals maintain social connections and independencfj within their communities. During the year, 71 volunteer befrienders delivered 11,440 hours of ditBct support to 88 lonely or isolated older p8cple, These figures r8flect tha Si9nrficant level of engagement provided to individuals demonstrating toth tho consistency of the service and the ccqnmitment of volunte8rs in mainta¥)ing regular contacl wilh individuals who may othernvis8 experience Social isolation. This support includes face to face meetings, tebphonè calls, outings and social gath8rings. We organis9d monthly lunch groups for befriended individu813 8nd befr*8ndors to come together, which were well 811ended with an 8￿rage of 20 Part￿￿pants. The Christmas lunth was held at the Star at Sid¢>Jp Plac8 and w6 would like to express our Since￿ thanks and gratitude to NSM Servi(*s Ltd for their generous contribLrtion towards the cost of this event and to SId￿p BID for kindly donating 40 Christmas themed biscuit tins to our guests. We would also like to extend our sincere thanks to the Pearly Queens of Bexl8y and Groemyich who were g￿5t$ on the day arKI I￿1r generous donations in support of our charily. Our ageing well service supported carers and older people Iivlng with frailty, usin9 a Compassionale, trathma-infomied approach r8cognising the impect of life expèfienc85, loss and changing health on wellb8ing. BEXLEY CROSSROADS CARE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31- OECEMBER 2025 ONTINUED Tha practitioner engaged directly with 75 indivKluals and their families through face4oknface assessments and personalised support, ensuring each person's Voicg, choices and circLrnStanc8s were centr81 to their care. This was further strengthened by 22 formal assessments ar¥J reviews and 146 leleph￿8 contacts with clients end carers. providing timely advice, reassurance and Conlinuity of support. Strong partnership working with local health professionals and our voluntary sector partners ensured 8 joined-up ar person-c*ntred model of care, with clear Communit￿li0n supporting tim81y and appropriate interventions. Our work aligns closely with NHS prevention frameworks, includng th8 focus on early intervention. integrat￿1 and personalised support outlined wilhin the NHS Long Tem Plan and Int8graled Care System priorit￿$. From a wider Perspective, our Irauma-informed approach has g8neraled C￿ar value for money., reducing the need for 8m8rg8ncy interventions, fK>SPital stays 8fKI high8r-COSt hèalth and social care services. Our servic8 has halped lo ease pressure on local health￿re Systems while improving quality of lffe for carers and older peoplè. The s8rvsce continue5 to deliver meaningful and measurablo impact by promoting independence, preventing crisis sstuations end supporting ongoing wellbeing Through compassionate engagement, slrong partnership arKI proactive early intervention, our servic8 is helping car8rs and older people to age well, while contribuling to more resilienl and sustainable heatth and care services across the London Borough of Bexley. As 8 partner of the One Bexley Adult Social Cara ccn80rtium's five-y8ar contf8Ct with the London Borough of Bexl8y, our Trusted A$$es$ors completed approximately 259 (xrers, assessment$ and reviews during the reporting y88r. The Trauma project which is fundad by The Nattonal Lottery over a five-y98r term cornmenced in September 2023. Tr trauma counselling seNsce provided structured trauma-informed th8rapeth￿ support to unpaid carers er those they care for who have Previously suffered trauma, responding to increa$8d18v81s of emotional distress, txjmulativè trauma and carer bumout. Throughout the year. 48 individ(*l cliènts a￿essed seprfice receivin9 tolal of 413 therapeutic cnunselling sessions. This represents an average of 8.6 sessions per client, reflecting thè dopth arKI complexity of need presented and the importance of sustained, relalional support in trauma recovery. The service was delivered flexibly to suit clients, IndNidual ciroJmst8nLXS, With 238 in-person, 171 oTrlin& and 4 telephon8 Sessions undertaken 81 various localions to 48 individuals throughout the year, The volume and intensity of $8ssions delivered by our thr88 counsellors underlined the growing demand and the critic81 role our trauma counselling service plays in supporting unpaid carers. mental health an¢J resilients. BEXLEY CROSSROADS CARE LIMITED TRUSTEES, REPORT FOR TrIE YEAR ENDED 31- DECEMBER 2025 CONTINUED . We invested £6.700 providing 8Xtensiv8 upskiS1ing and d8velopment opportunities to our care staff, who undertook 386 hours of external training over 31 courses which were relevant to their professional development. FINANCIAL REVIEW The Statem8nt of Fin8ncial Activities shows an operatlLin81 d8fiGit of £63,534 in the year ended 31st Dacember 2025 (2024 surplus.. £2,116). Total rosen489 at the end of the year were £554,961 GOING CONCERN After making apwopriate enquiries, the Twstees have 8 ra8sonable expectation that the company has adequale ￿sour￿S to continue in op8rational exist&nce for the foreseeable futurè. For this reason, we continue lo adopt the going ￿1n￿n basis in preparing thg financial staterngnts. PRINCIPAL FUNDING SOURCES The wincipal sources of funding to facilitate the provision of Care and deliver carers respite services within the community in accordance with our obj8Ctives were received from gr8nts and contracts awarded by The London Borough of Bexley and The Royal Bofough of Greenwich. Funding was award&J by Th8 National Lott•ry for a traum8 service, the London Borough of Bexlay and the NHS South-Ea$t London ICB (Bexley) for a frailty practitioner post through the 'Better Care Fund, whith had beèn def8rred and utilised during this r8POrtino year, Carers Trust (in collaboration with gas distribution netwofk) to alleviate fuel poverty for unpaid carers. the London Borough of Bexl8y 'Household Support Fund, lo supwrt vulner8ble individuals within boro of Bexley and extemal funding was provided from a variety of smaller sch8mes. Individuals, who self-funded their care seTvic6s equaled to 340A) of overall income. FUNDRAISING ACTIVITIES AND DONATIONS Fundraising events have been imp8ded in recent years by Ihe general economic environment, however wg continued to r8ceive funds from the Bexley Community Lottery. where support8rs purchase lottery tidOrting Standard applicable in the UK and Republic of Ir8larKI (FRS 102)]. I have no concern5 and have come across no other matters in connection wÉth the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. 12 This report is rnade solely to the Company's Trustees, as a bcxly. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Companvs Trustees those matters l am required to stste to them in an Independent Examinerfs Report and for no other purpose. To the fullesl extent permitted by law. I do nol accept or assume responsibility to anyone other than the Company and the Company's Trustses as a body, for my work or for this report. Signed.. Dated: 10 June 2026 Allan Hickie Bsc FCA UHY Hacker Young Chartered Accountants Thames House Roman Square Sittingbourne Kent ME10 4BJh 13 BEXLEY CROSSROADS CARE LIMITED Statement of Financlal Actlvltifts Inco ratin Income and Ex for the Year Endod 318t Decem er 2025 ndlturo Account nre Fund¥ In¢om8 Fu m• fro C<¢nations and Le acies Voluntary in¢om&- donatlons 4,319 250 4,569 17,881 aritabl• Acaivtties Provision of eare wwc6s- grants & contrad income Provision of carè serv￿> - income dI￿¢t from ¢￿an15 Provision of care Sarv￿e5 - broker8ge & non cmtracl income In¢om• from charitabl¢ actlvrti•s- befrionding 183.713 225.652 19,483 280 198,491 382,204 225,652 19,433 280 372,418 201.409 62,426 735 Iher Tr$ttin Activit￿S Aclivitias for 96n8rating fuTrJ9 - fund wsing Acliviti8s for gonorating lunds- Iraining 139 1,750 139 1,750 215 Inve tmènt$ Investmont incom• 22,194 22,194 23.837 other min Other income 5.873 5,873 16,793 T¢rt*l Incomln9 R•sourG•• 463.403 198,741 662,144 895,714 Ex ndfturn on: Raisln Funds Fundraising expenditure le Activiti Charltable 8dK*ilies 522.197 203,481 725,678 692.990 Total R••oure•8 Exp•nd•d 522,197 203.481 693>98 N•t Incomlng R••oure•• l {R•8ourc•* Exp•nd•d) Tran•f•r% bet￿•Th fund• Total funds brought forward Total fund8 carrled forward (S8.794) {4.740) (63,5341 2.118 599.608 540.814 18,887 14,147 618,495 554,961 616 379 618.496 Th• not•s on pag•s 16 to 26 form part of th•se fin•nclal 8tatem•nts. 14 BEXLEY CROSSROADS CARE LIMITED Balance Sheet as at 31st December 2025 Note Fixed As$•ts Tangible fixed assets Investments 3,654 96,135 99,789 4,980 91,505 ,485 Current Assets Debtors Investments Cash at bank and in hand 43.396 339,633 144,526 527.555 46,864 374,684 243,008 664.556 Credltorn Creditors. amounls falling due within one year 10 Net current assets {72,383) (142,5461 455,172 522,010 Nel assels 554,961 618,495 Charlty Funds Reslricled fund$ Designated funds Unrestricted fund5 Total funds 14,147 200,000 340.814 554,961 18,887 195,787 403,821 618,495 12 The charity was entitled to exemption from audit under section 477 of the Comp8ni68 Act 2006, and the members have not r6qulred the company to obtain an audit for the year in question in a¢£ordan¢e with section 476 of Companles Act 2006. The trustees ad(nowl8dge th8ir responsibilitiès for complying with the requirements of the Act with respect to accounting r8cords and preparation of financial statements. The financial statements have been prèpared in accordan¢e with the provisions applicabl8 to entities subjed to the small comp8nies regime. The financial statements were approved by th6 truste8s on . and slgned on its behalf by.. Janicé Algar Trustee Director Rory Springbett Truste8 Director Th• notos on paga8 16 to 26 form part of thtse flnan¢ial statem•nts. 16 BEXLEY CROSSROADS CARE LIMITED Cash Flow Ststement as at 31 st De mber 2025 02 024 Not6 Cash g•n6ratad from oporatlng activities: Nel c8sh provided by operating activities Cash flows from Inv•$tlng actlvitles: Dividends, interest and rents from investments Purchase of proporty, plant and equipment Proceeds from the sale of invastments Purchase of investrrrants Net cash {usod in) I provlded by Inve$tlng a¢tlvltl 149,475 31,518 Table A 22,194 11,622) 35,051 4,630 50,993 23,837 7,939 15,898 Chang• In cuh and cash equival•nts in th• reportlng y•ar I porlod Cash and cash equivalenlg at the beginning of the reporting year I pèriod Cash and cash equivalents at th• end of tho reportlng year J period (98,482) 47,415 243,008 195,593 T8ble B Table B Table A: Reconclllatlon of net movement in fund8 to net cash flow from operatlng operatlng actlvltles Net movement in funds for the reporting period (as per the statement of finsncial activitie5) Adjustments for: Depreciation 8nd charges for impaired fixed assels Dividends, interest and rents from inveslrnents {Increase)Idecre8se in debtors Increasel{decre8se} in creditors Net cash provided by operatlng actlvltlos (63.534) 2,116 2,948 (22.194) 3,468 70,183 149,475 5,127 (23,837) 26.470 21,643 31,518 Tablo B: Analys18 of cash at bank and In hand tyoa Cash at bank and in hand Notice deposits less than 3 months Total cash and cash equivalents 84,474 60.052 144,526 158,008 85,000 243 008 Table C: Analy81s of Changes In Not Debt Ats At End of Cash 243,Crf)8 98.482 144526 16 BEXLEY CROSSROADS CARE LIMITED 1 General Infomiatlon Bexl8y Crossroads Car& Limited. the 'Charity, is a company limrted by guarant88 without sh8r8 capital, registèred in England and Wales. Its reoistered office is P￿r Road Centre, 42 Pier Road, Erith. Kent, DA8 1TA. ceountln Pollcle8 Th8 principal accounting poliC￿S are summ81is&I below. 2.1 Basis of Pre aration of Financial tat The fin8n¢ial statements have been prep8r8d in accordance wrth Me Charities SORP (FRS102) - Accounting and Ropcrting by Charities., Statement of Recommended Practice applicabl8 to charities preparing their accounts in accordance with the Fin8nci81 Reporting St8ndard applicablè in the UK and Republic of Ireland {FRS11f2 M8rch 2018), th6 Fin8ncial R6porting Standard applicable in the UK and Republic of Ireland {FRS102y end the Cornp8ni8s Act 20Cfi. B8xley Crossroads Care Limrted meets the definition of a public benefit enttty under FRS 102. Assels and li8bilrti8S 8re initially rac>¥nised at historical cost or transactvJn value unless otheDwise stated in the relevant accounling policy nti Polic The trustees assess whethar the use of going concern is approwiate i.e. whether there are any Material uncertainlias related to ev8nts or conditions that m8y casl significant doubt on the ability of th8 d18rit8ble company to continue as a tsx)ing concam. The trusl88s m8k8 this assessment in respect of 8 period of at least on8 year from the date of authorisalion for issue of financial statements. Prudent forec4st8 havs been prepafed for the coming year. taking Ihe above into account, end using the assumption that lh8 tharity will be able to Contin￿ to provide services, even in the event of Significant thanges to Operations arising from circumstan￿$ outside the charity's control. The currenl nvestments shown on the balan￿ shoot rolata to fixed r818 bonds and savings accounts and there has been no impairment of these assets. Taking the above into account the trustees have concluded there are no m8twl81 uncertainties about the charity's ability to ijwtinue as a going ¢oncem and that it remains aFpropriate to continue to adopt the by)ing conc8m basis of accounting in preparing the financial statèments. 17 BEXLEY CROSSROADS CARE LIMITED THE FINANCIA TATEMENTS FOR THE ST YEAR ENDED 31 DECEMBER 2025 CONTINUED 2.3 Com n Slatus The comFony is a company limiied by guarantee. The direcic*s of the company are Ihe Trustees named on Ihe Legal and Administrative Infonnation page. In the &48nl of the company being wound up, the liabilily in respect of the guarante& is limiled to £5 P8r m8mb8r of th8 company. und ntin General funds are unrestricted funds which are available ts use at thè discfetion of the Trusleas in furtherance of the gen8ral objectives of the charity and whith have not b•en designated for other purposes. Designated funds comprise unresln'cted funds that have been sel aside by the Truslees for particular wrpos88. Th8 aim and use of each designated fund is set out in thg notes lo th8 financial statements. Restricted funds 8r8 funds which are to be used in accordance with specffic restriction3 imposed by donors or which h8ve b68n r8iS8d by the ch8rlty for p8rticu18r purposes. The costs of r8ising and admini51ering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to th8 Tinancial stalements. 2.5 Income All income 1$ recognised once th8 charity has entitlement to the income, it is probabte that the income will be receNed and the amount of income receivable can be measured reliably. Oonated services are recognised when the charity receives the service. The tharity benefits from the help of volunteers who are befrlenders. In 8ccordanc8 With the Charities SORP (FRS 102), g8ner81 volunleer time is not recognised 8nd further infonnatton is contained within the Trustee's report in respect of theK contribution. 2.6 Ex nditure Expenditure is re¢￿gnised once there is a legal or conslructive obligation lo transfer economic benefit to 8 third party, it is probable that a transfer of economic b8nefits will be required in $èttlement and the amount of the obligation e2n be measured raliably 18 BEXLEY CROSSROADS CARE LIMITED TH IAL TEMENTS FOR THE ND 1" DECEMBER NTIN ED 2.7 T8X81ion The Company is considered to pass the tests sel out in Paragraph 1 Schedule e of th8 Finance Act 2010 and therefore il meets th8 definition of a charrtable company for UK corporation lax purposes Accordiroly, the Company is potentially exernpt from taxation in respect of income or capital gains received within Categories cover6d by Chapt8r 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the 8Xtent that such income or gains are applied exdusively to charitable PUfPDSeS. All assets or group8 of 8SS8ts costing more than £1,OCM) are capitalised. A review for impairment of a fixed ass8t is wried out rf ovents or changes in circumstarwAs indicate that the Carrying value of any fixed asset may not be recoverabl8. Shortfalls belween the caryiNJ value of fixed assels and their r8cover8ble amounts ar8 recognised as impairments. IMpai￿ent losses are recognised in the Statement of Financral Activities incorporating the income and expanditure account. Tanglble fixed assets ¥e carried at ￿$t, net of depreciation aThJ any provision f( impairment. Deprecialion is provided al ratès Calculated to write off the eost of fixed assets. less their estimated residual value, over their expected usefijl lives on Ihe folkming bases.. Computer 8quipm8nt- 20% straight line Fumiture and fixtUfes- 20% straight line equipment - 20% strai￿1 line Investments are classrfied as either fixed asset investments or cuffent assèt investments. Fixed asset investments aTr Ihose held lor c8Pital apkyeciation which ar8 not intended to be realised within twelve m¢Mths of the reporting d8te and include l)onds or tem d8posits held for more than twelve months from the date of investrnent. Currènt asset investments are those expetsj to be realised within iwelve months of the reporting date and include bonds or tem d8FK)Sits held for a maximum period ot twelve months from the date of investment. This includes notice dewsit accounts r8quiring notice of more than ￿ days from the date that funds were deposfled into th8 account. 19 BEXLEY CROSSROADS CARE LIMITED NOTES THE FINANCIAL STATEMENT FOR TH YEAR ENDED 31•T DECEM ER 2026 NTINU Investments are initially racognised at cost and are subsequently measufed al fair value at the reporting date. Gains anrj losses arising from charvJes in fair value are recognised in th8 Statement of Financial ActNi1￿S under g8insl{Ioss8s) on inve$tm8nts. Interest on funds 18 included when earn&J and the amount can be m88sured reliably by the company. Investment income, gain$ and loss85 ar8 allocated to the appropriatè fund. All investrnents are apyoved by Ihe Financ* and General Purposes Committee. 2.10 P nsions The ctynpany enrols èligible employees into a defined Contribution pensi¢X schèm8 and the pension charge reprèsents the amounts payable by the company to the fund in respecl of the period fund8d by conlribLrtions from employee and employer. New and existing employees who were or who became eligible to join but were not in the pension scheme al 23 M8y 2023 werè automalically enrolled into the sc*teme unless they exercised their rioht to opt out of scheme memtership. Employees joinin9 the p8nsion scheme operated by B&CE (sch•me name: The People's Pension), contract directly with the pansion company. The charty ojntributed 3% of qualifying salaries to this pension scheme throughout the financial period, and a¢t$ as 8g8nt in collecting and payiTra over amployee pension contributions. Th8 contributi¢)ns made for the aC￿unting period are Ireated as an expense. 2.11 ratin Leases Renlalg under operating leases ar8 charged to the St8lem8nl of Financial Activrties (incorw*ing income and expenditure accounll on a slraight-line basi$ over the lease term. 2.12 F'nancial Instr The charity only hes financial ass8tS 8nd financi81 li8biliti8s of a kind that qualrfy as basic finencial instruments. Basic finencial instrumenls are init1811y recognised at transaction value and subsequently measured at their Settlement value with the exception of bank loans which ara subs8quentty measured at the carying value plus a¢cru8d inter8St less repaYm￿t5. The fin8ncing charge to expenditure is at a ¢xJnstant rate calculated using the 8ffeciive interèst method. 20 BEXLEY CROSSROADS CARE LIMITED NOTE TO THE FINANCIAL TATEMENTS FOR THE ED3 CEMBER 20 TIN Inccxne From Income Source Income T 025 2024 Donaligns and Legacies Olher Sundry income 4.￿9 17,881 Ch8ntst4e Activitié8 Individuals London Borough of Bexley Non contract inc¢*rte Grant income Contract income Non wnlracl incomé NHS South East London IC8 B•xl&y Non conlracl ineoma Royal Borough of Greerwi¢h ContrBcl In￿Me London Borough of Lewisham Non contract inc The National Lottery Grant in¢ome The Post¢ode Lottery Grant irtome Carer5 Trust Grant income Other Sundry income 225,652 201.410 129.585 109,860 99,526 89.030 16.730 50.689 10.895 2.134 2.842 88,092 50,000 63.TT8 33,503 280 733 27,819 628.988 1.787 2,753 87.528 Other Trading Aciivities Other Sundry Income 1,8e9 1,889 215 215 Investmènts Other Sundry income 22,194 22,194 23,837 23,837 Oth•r Incoming Resourcè$ Lon(lon BOr(w￿ of 8exley Other Contmcl income Sundry Sncome 2,(K)O 3.873 5,873 2,OCQ 14,793 18,793 TOTAL INCOME 862.144 695,T14 Tho Charity has no unfulfilled condition$ or ccmtinggniyes. Income CLJrnprf$6$ vnrestrtcted funds of £483.403 (2024.. £498.CO)) and restdcted fur￿$ of £198.741 {2024'. £197,654). 21 BEXLEY CROSSROADS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2025 CONTINUED 4 Anal sls of Re8our¢es Ex nded 2024 Direct ha ts Care Support workers, wages, national insurance and pansion costs Staff salaries, national insurance and pension costs Care support workers and staff travel and other expenses Direct service expenses Workers, equipment Volunteers expenses and associated costs Gov8mance costs Accountancy and bookkeeping 199,850 370,421 7,456 69 237 212,506 361,823 7,284 195 2,190 2,908 583,131 2.118 3,322 587,783 Core ervice osts Carars Trust membership fe88 Training cost$ and training consultancy fees DBS 8nhancad checks Insurance Accreditation CQC fee Data protection 5,919 8,592 993 10.902 5,862 5,139 1,250 10,207 2,400 1,654 35 26,547 1,814 47 28,267 ther Resources Ex Rent of office Printin9, Postage and stationery Telephone PhotOCOPi8r 8nd fr8nking machine lease Costs Depr8Ctalion and loss on disposal of 8sset Bank charges and finance ¢osts ended 10,250 2,153 5,027 1,132 10,250 2,324 5,102 1.132 5,127 465 415 P- 11 Advertising Rent of venue and activit￿5 Befriending and older carers activilies Project expenses Computer and softwar8 Bad debt and provision for bad debts Other 1,471 7,622 495 54,754 25,940 720 1.353 114.280 2,505 2,162 2,116 21,016 23,899 75 2.487 78,660 Expenditure on Charitable A¢tivities Fundraising Expenditure TOTAL EXPENDITURE 725,678 693,598 The expgnditure ¢omprises unrestricted funds of £522.197 {2024: £503,285} and restricted fvnds of £203.481 (2024.. £190,313). 22 BEXLEY CROSSROADS CARE LIMITED TEST TH NA TATEMENT RTH YEAR ENDED 31ST DECEMBER 2025 CONTINUED 5 Net Incomln Resou èso rce8 Ex nded This is stated after charging.. D9precialion of tangible fixed assets: -owned by the ch8rity Indep8ndenl 8xaminer's remuneralion Operating lease rentals During the period, no Trusteè received any remuneration (2024.. £NIL). During the period, no Trustee réceived any benefits in kind (2024.. £NIL). During tha period, no Trustèe received any reimbursement of exp8nses12024.. £NILI. 6 Staff Costs 2,948 2,190 1,132 5,128 2,118 1,132 The staff costs were 25 2024 Wages and salaries Social security cosls Employers contribution to dafingd o?ntribulion pension stheme$ 519,858 41,215 9,198 570,271 531,892 32,314 10,121 574,327 Th8 average number of staff employed during the peri¢)d was as ft)Ilows". 43 Tha total 8ggreg8te amount of combined romuneration received by senior managoment comprising salarias, 8mploy8rs national insurance and pension ￿ntributionS during the p8riod totalled £86.058 12024.. £86,935) la Flxed Assets Furn ui men Total Cost At 1st January 2025 Additions At 31st 08c8mber 2025 31,764 1.622 33,386 1,643 505 33,912 1,822 35,534 505 eclatlon At 1 st January 2025 Charge for the year At 31 st Dacembar 2025 Not Book At 31 st December 2024 At 31 st Dècember 2025 27,116 2.726 29,842 1.311 222 1,533 505 28,932 2.948 31,880 505 4,648 3,544 332 110 4,980 3.654 23 BEXLEY CROSSROADS CARE LIMITED NOTE THE FINANCIAL TAT MENTS FOR THE YEAR ENDED 31st DECEMBER 2025 CONTINUED 8 Debtor8 2025 2024 Trade debtors Prepayments and accrued income 28,357 15,039 43,396 32,032 14,832 46.864 9 Inve 024 Unlisted inv8Stm&nts (long temi) Unlisted investrnents (liquid) *,135 339,633 435,768 91,505 374,684 466,189 Included within unlisted investments {long term) is a fixed term inv8slmgnt bond 8nlefed into on 11th November 2023 and maturing on 10th Nov8mb&r 2026. Although this bond matures within twelve months of the reporting date, The Trustoe$ C4Msider the investm8nl to form part of the Charity's long term investment portfollo. The trust888 intend to reinvesl the procEeds into a further tem investment on maturity and do not int8nd lo rèali50 lh8 investment for operational purposes. Accordingly, the investment has been classified as a fix8d asset inv8slmenl 81 31st Decèmber 2025. Fixed ass81 inv8Stmenls are slaled at foir value at the reporting date. 10 Credltors Amounts Falling due within one year Trade creditors Taxation and socsal secxjrrty Payroll and associated staff cost$ Accruals and dèferred In¢orne 20 024 1.011 20.949 19.552 30,871 72,383 790 17,618 19,151 704,987 142,546 Deferred income movoment.. Balance as at 1 January 2025 Amount released to income from charitable activities Amount d8ferred in period Balance as at 31 Dec8mber 2025 Deferred income comprises grant income receiv8d in advance of £25,605 and overpaymonts fmm clients of £3,076. 11 Flnanclal Instrument$ Financial assets measured at fair value throwJh income and expenditure Financial assèts measured at fair valu8 through income and expendituro comprise the y81ue of c£sh held and investment bond or term deposits c18ssrfi8d as current investment assets. 94,616 80,428 (86,493) 145,1201 20,558 59,308 28,681 94,616 580,294 709.197 24 BEXLEY CROSSROADS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR TH YEAR ENDED 31st DECEMBER 2025 CONTINUED CuTr8nt Year Slalement of Funds lo 31 Decembef 2025 T8 ers Bets¥e$n Funds Oponing Funds FurKI Eynditure Cbtsng Funds Restricted fund Des¥Jnaled fund UnroStriGt8d lund 18,887 195,787 403,821 618,495 198,741 (203,481) 14,147 200.OCrf) 340.814 554,961 4,213 (4213) 463.403 62,144 (522.197) (725,678) Prior Year Statsm8nt of Funds to 31 Dècember 2024 rans ars 88twean Funds Opening Funds Fund Ihwme Ejpendlture Funds Rethcted lund Designated fund Unfestricted fund 11,548 172,522 432,311 616,379 197,654 {190.313) 18,887 195,787 403,821 818,495 23,265 3265} 498,060 695,714 (503.285) 1893,598) Restricted are used for thg purposg ￿Ipulatsd *ithin rest￿￿0￿$ imposod by the donor, vthich include Paying staff sfjlarles, tralning costs. adminiytralion arKI othèr related costs to support the S￿¢sfi¢ piole¢As. T Chaiitable Company rnanag&d the following restricted grants and witracts durirvJ the year.. London BorDugh of 68Xtey &ett8r ca￿ Fund.. £32.536 w8s d8ferr&J on 31 D6cemb8r 2024: 01 th18. £27.185 w88 spènt du￿ftg the ￿r arKI £5.351 was deferred and *ill be Spent over the next year on the seTrl¢es of o frailty pr8cbboner. London Borough of Boxley Household Supwrt Fund: £20,000 was fècefved and 5￿fit durtng the y6ar$uppovting okl8r i501ated individuals I￿7n9 in the London Borough of Bgyley. Edward Gostting FouThla15on '. £882 was brought forniard; of whlch £582 was spent durfng thg ye8T and £320 was cathed fotWdrd to Spend over Ihe nextyear Pr￿lIng post bereavement support to unpaid carets. The National Lottery.. £8,809 was bro￿ht Forward and £87,528 recerved dLEring the year,. of this. £92.213 wa5 srknl on lh8 provNon ol a trauma seryi¢e and £4.124 carried fo￿ard to be sp8nl in thè next fin8net81 yèar. Carets Ttusl Fuel Poverty.. £8,882 was brought fopHard and £83.778 receivgd duAng the yo¥r. Of tNs, £62,737 was sP￿t during tho year and £9,703 carried lo￿ard at the year end. The fLFndiro has been awarded lo ease th nancrdl and fuel challengos faced by many unpald c8rgrn and thelr famfiios. Yorkshire Buildlng So¢i&ty.' £534 was brought foTr¥ard and s￿￿t during the year on th9 proKion of care to wJlnei8bl& people. Restricted donalion: A donation of £2SO wa5 received from NSM Sorth￿s Ltd towards the cost ofthe Belrfendlr S8Nl¢t Chrlstrnas lunch. nated funds are unrestrrctad funds ring-fenced for 8 specific purpne. wnth no restrictsons imp)sod. Designated fund {11 £123.787 for employmont liak¥litie$ wfii¢h m¢ght ali$8. D￿fi#l0d fund (2) £76.213 to mael futsjre costs relating to the Bofriending So￿1¢*. 8#frierKling Service.. a fund of £72,000 was broyghl foTh¥8rd at the boginning of the year to supp)rt the costs of running the sgryi¢è In 2025 8nd 2026. Of thls, £34.469 was transferred to unrestrrcted funds In respect of expenditure in 2025 ar￿ £37.531 was ￿rried foThvard lo cover expenditure in 2026. A further £38.682 was tron$ferred from unrestrtctod reserves to the desigrtated fund lo cover pl8nn8d 8xpendltuTe on the se￿1¢e durirsg 2027. Unrests1ckn￿ funds are spent atthe dF8cretion of the trustaes for furtherance of th• eh81iWs obieclwes. 25 BEXLEY CROSSROADS CARE LIMITED NOTES TO THE FINANCIAL YEAR ENDED 318t DEC TATEMENTS FOR THE ER 25 TIN 13 Anal sof •tA Fu rren 2025 2025 2025 QL•d Unrèstrict Fund 2ry25 Tol81 Tangible fixed assets 3,654 Curr8nt assets 29,401 200,000 298,154 527,555 Credilors due within one year {15,254) (57,129) (72,383) Net ￿rrent assets 14,147 200.000 241,025 455,172 Long term ass8ts 96,135 96,135 Net assets 14,147 200 000 340,814 554,961 Prior Y88r to 31 December 2024 2024 R•$tricled Desi 2tr24 Unr•slrict•d 24 Tangible fixed asset$ 4,980 4,980 Current assets 62,500 195,787 406,269 664,556 Creditors due within one year (43,613) (98,933) (142,546) Net current assets 18.887 195,787 307,336 522,010 Long term 88S8ts 91.505 91,505 Net assets 18,887 195.787 403.821 618,495 14 Penslon Commlt ents Pension contributions totalling £4,271 (2024.. £2,419) were payabl8 to the schame at the balance sheet date and are included in creditors 26 BEXLEY CROSSROADS CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE 15 eratin Lease8 The totsl of the charitys future minimum lease payments under nOn￿ncelIable OP8rating18ases was.. 2025 024 Amounts payable.. Within 1 year Be￿88n 18nd 5 years Total 1,132 1,805 2.937 1,132 2,937 4,C69 Related Pa Transactl No Trustee or oth8r person related to the charty had any pefsoll81 intor8St in any contract or transaction entered into by Ihe charity during the year. Managemenl and trustees made donaliong to th8 charity totalling £25012024.. £NIL).