REGisfERED COMPANY NUMBER: 04178148 (England and Wales)
REGlSfERED CHARrrf NUMBER: IOB6841
REPORT OFTHE TrUSTEES AND
FINANCIAL sfAIEMEKfs FOR THE YEAR ENDED 31 MARCH 2024
FOR
FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
BK Plus Audil Limited {Statutory Auditor)
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL519TX

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
CONTEKfs OFThE FINANCIAL sfATEMENrs
FOR ThE YEAR ENDED 31 MARCH 2024
Pag•
Rqf•rence and Admlnlstrallve Dots11s
R•port ot tho Trustees
R•port of Ihe Indopendent Audllors
8 to 11
StJl•m•th of Flnanclal Acllvlll•s
12
St•l•moni of Flnanclal Pojltlon
13
Staiomeni of Cash Flo
14
Notes lo the Stat•m•nt of Cash Row8
15
Not•s to th• Flnanclal Slal•m•nls
16 to 26

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
REFERENCE AND ADMINISTrATIVE DETAILS
FOR ThE YEAR ENDED 31 MARCH 2024
TrUSTEES
J Huck (resigned 30.9.23)
B Barwell (resigned 31.3.24)
M Gallagher (resigned 31.12.23)
J D Marriott
H Brown (appointed 1.8.23)
N M Evans (appointed1.8.23)
J L Goode Iresigned 6.10.23)
P De Carleret
D J Vaughan (appointed 16.2.24)
P A Williams
S J Windle (resigned 31.3.24)
COMPANY SECREfARY
Mrs K Williams
REQISTERED OFFICE
St Annals House
Belle Vue Road
Cinderford
Gloucestershire
GL14 2AB
REGisfERED COMPANY NUMBER 04178148 (England and Wales)
REGISTERED CHARfiY NUMBER 1086841
AUDrroRS
BK Plus Audit Limited {Stalutary Auditor)
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Glouceslershire
GL519TX
BANKERS
HSBC Bank PIC
Harry Weston Road
Binley
Coventry
CV3 2SH
CHIEF EXEcullvE OFFICER
D J Vaughan
Page I

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCESTERSHIRE
REPORT OFTHE TrUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are al50 direclors of the charity for the purposes of the Companies Acl 2006, present
their report wilh the financial stalements of the charity for Ihe year ended 31 March 2024. The truslees have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard
applicable in the UK and Republic of Ireland IFRS102) {effeclive l January 2019).
OBJECTIVES AND AcnvmES
Objectlves and alms
Our mission is to be the provider of choice for the provision of person-centred quality supporl services tor
the people of Glouceslershire. In particular, but not exclusively, we offer support to those who are in need
by reason of frailty, lack of means, ill-heallh, or disability and also their carers to lead safer and supported
lives.
Our vision is for a society that values equality. dignity, and inclusion. Providing support for people with
dlsabililies and mental health conditions promotes equal opportunities, reduces stigma, and enhances their
ability lo live independently. This not only improves their quality of lile but also benefits the ¢ommunily
economically and socially. We seek to:
Provide a full range ol high quality, accessible. responslve services that meet the changing needs of
Service Users and their families/representatives.
Provide person-centred care. ensuring client needs are met and outcomes achieved.
Provide quality informalion. guidance. practical and emotional support for vulnerablg people in our
community,
Provide a quallly care. ensuring all ol Ihose who use our service can remain in the community in their
own home.
Ensure our staff are trained and skilled lo meet Ihe needs of complex clients,
Core services include one to one care, supporting people so that they can remain living independently at
home and in their community. This is through the provislon of domiciliary care and respite breaks for
unpaid carers.
Our charitable responsibilities include a range of Active Living Groups, which provide social support and
stimulation to people living wilh disabilities or in social isolation. The Active Livlng Groups aim lo increase
the health, wellbeing, and qualily of life for service users.
Publlc beneflt
The services provided by Foresl of Dean Crossroads Caring lor Carers are open to all Carers and those
they care for throughout Gloucestershire and Herefordshire irrespective of an individual's race, religion,
sexualily or financial status. We also recognise that we serve a rural area and seek to work with othèr
Drganisations and individuals to help clien15 access our servi¢e5 from less accessible areas by providing
subsidised transport arrangements where appropriate.
Page 2

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCEsfERSHIRE
REPORT OFTHE TRusfEES
FOR ThE YEAR ENDED 31 MARCH 2024
ACHIEVEMENf AND PERFORMANCE
Charltable actlvRl05
The year April 2023 to March 2024 has conlinued to present challenges for organisalions operating in
Health and Sacial Care. The sector continues to operate in the face of rising operational costs as well as
staff sharlages. This continues to affect Crossroads in the same manner and it has been a testing time for
everyone associated with our organisalion. our service users and their families, our staff and their families,
our commissioners, and our suppliers. Trustees are immensely proud of Ihe way Ihat staff have risen lo
the challenges In how they care for service users and each other in very diff icult limes and for the support
they have given to families.
We have strengthened our approach to partnership working. By building collaborative relationship5 Wlth
other social prescribers within our communily we have all been belter equipped to address complex
challenges, enhance community well-being, and deliver more efteclive, efficient. and inclusive services.
We are pleased to have continued working alongside and further relationships with partner organisations
across Gloucestershire.
These include-
Glouceslershire County Council
Cinderford Town Councll
People Plus
Forest ol Dean Dementia Action Alliance
Forest ol Dean Health Forum
Forest Sensory Service
Compirl8on ol A¢hl•v•m•nt• agaln•t Obl•ctlv••
We have conlinued to successfully deliver care thal is person-centred and focused on ensuring a positive
experience for our clients and their families. We seek positive outcomes because of our support. ralher
than just executing tasks. We ensure that the wishes and needs of the people we support are met by use
of inclusive policies, fostering a supportive culture and ensuring representation. At all times our plans
ensure everyone can be integral to our decision-making processes, promoting a truly inclusive
environment.
The excellenl feedback received from our recent Annual Service User Survey has shown that despile the
latest set of challenges, we have continued lo deliver a quality service to our clients and their families.
Although we are experienced in providing quantilive information as parl of our CQC registration, we prefer
lo use qualitalive measurements, such as personal testimonies from the cared for andlor their families to
give a fuller picture as this is more genuinely responsive to our community's needs.
Our Active Living Groups have had profound impact on our local community. promoting physical health,
social engagement, and menlal well-being.
By organizing regular aclivities, creating accessible
opportunities and building support networks. these groups foster an inclusive environment that benefits
individuals and the community as a whole. They also offer support during lesling times as we can provide
access lo resources and inlormalion.
Mosl importantly, no-one is "lefl behind" as we provide transport via our own minibus. Everyone who
wishes to have accessibility to our activities can do so. regardless of their needs.
Page 3

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCESTERSHIRE
REPORT OFIHEIRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENf AND PERFORMANCE
Fundralslng acllvltl
The fundraising market is more competitive than ever and people with care needs and their carers do not
attract *he same level of support as other more self-explanatory causes.
However, we constantly
research available grants, and are fortunate that our Active Living Services fulfil a vital community need
which may otherwise go unaddressed which helps with our success rate.
Unfortunately. we were
unsuccessful in obtaining any lunding from the government's Levelling Up programme despite meeting the
application criteria.
We seek to leverage community-based fundraising initiatives.
The Forest of Dean community is
well-known tor ils sense of solidarity. Local people feel a deep-rooted connection lo their local area, which
drives them lo support causes that benefit their friends. neighbours. and families. We are fortunale that
community-led events such as fairs, leslivals. charity runs. and tombola's are a rnainstay for raising funds.
We are also lucky lo have a dedicated team of staff who regularly give up their own time to help with
fundraising via raffles, quizzes, bingolrace nights and cake sales.
Inl•rnal and •xt•rnal faclors
The role that Crossroads plays in providing care and support to older and vulnerable people and their
families across our communities has never been more important. Wider society is also starting to
recognise the essential parl that social care plays and thal it needs investment and reform, Overall, the
social care system has been placed under huge strain. and we are hopin9 that Ihe government will
announce long awaited relarms to support social care providers.
FINANCIAL REVIEW
Flnanclal rovlow
This tinancial year has continued to be a challenge as this sector continues to struggle to retain staff. The
C05t-of-living crisis has also impacted on costs this year with fuel and energy costs particularly increasing.
These cost increases have impacled on our slaff and clients.
This impact has meant Ihat the financial position has worsened in year due to reflect a deficit position of
£115,092 in the accounts up to 31 March 2024. The position up to 31 March 2023 (last financial year) wa5 a
deficit of £183,989.
Resorv•s poucy
The trustees have in the year reviewed its reserve5 policy that allows it to maintaln a surplus and to
operate on a sustainable basis.
The objectives of the policy are such that Ihey:
Ensure we can meet our linancial obligations should the charity be wound up
Aid strategic planning
Focus fundraising aclivities and identify our level ol need for funds and what Ihey are used for
Provides for communication with external bodies and helps to demonstrate that the charitvs money is
bein9 used lo good effect.
The reserves target has been reviewed in year to ensure that the above objectives are met and to meet
contractual commitments (e.g. redundancy payments) in the event that the Charity has insufficient funds lo
continue.
The actual reserves as of 31 March 2024 are £179,383, of which £178,853 are Iree reserves. Frèe reserves
are defined as unrestricted funds. This equates a cover of1.42 times coverage of liabilities of £126,297. This
is above the deemed critical level of1.20 coverage of liabilities.
Page 4

FOREsf OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STrUCTURE GOVERNANCE AND MANAGEMEHr
GovernSng document
The charity is a company limited by guarantee, having no share capital. It is established under a
Memorandum ol Association, which sets oul the objects and powers of the charitable company and is
governed under its Arlicles of Association.
Truste8 Board..
The organisalion is 9overned by a Board of Trustees. which meets quarterly to oversee and guide the
organisation's strategic direction and operational performance.
Following a robust selection process Plerre de Carteret was appointed as Chair of Trustees effectlve from
111124.
The charity is governed by a Board of Truslees who are directors of Ihe charilable company. When Trustee
vacancies OCCLJr, the Board consider whether an automatic replacement Trustee is required against the
optimum number of Trustees that will ensure the Board is effective. Additionally. a skill set review is
underlaken to ascertain which skill sel is currently required to enable the Board lo be able to meet future
challenges and our changing environment.
A more formal open trustee recruitmenl process is now in place and is supported by a full induction
proce55,
Being a trustee is an important role and il is key that nol only doe5 the Board of Trustees consist of people
wilh the correct skills, experience and values for the market we operate in but thal they also receive
relevant training and development as appropriate.
Trustees take part in person-to-person annual reviews and the board also reviews ilself for effectiveness
in relation lo the business environment we operate in. This has been evidenced by the high standard of
management information available, thereby providing Ihe board wilh quality information allowing more
informed decision making.
Trustees have continued lo work closely with the Senior Managemenl and staff colleagues, These are
focused on Finance, HR and Remuneration. and Quality. Trustees work with the Senior Management each
month to review each area and report directly to the Board to inform strategic development, operational
performance monitoring and risk management. Robust scrutiny lakes place al each Monthly Meeting and a
report is sent out each month from each area to the Board. There are currently a mSnimum of four Board
meetings per year.
We have continued our work to ensure that we meet the General Data Protection Requlrements (GDPR} and
that we are compliant. We have a GDPR Data Protection Officer to oversee and govern these processes.
This includes reviewing all company policies to ensure compliance. During 2023-24 we continued to review
and improve our systems and processes.
Managomenl Team
The daily operations are managed by the CEO and her team.
Page 5

FOREST OF DEAN CROSSROAOS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
REPORT OFIHE TrUSTEES
FOR TrIE YEAR ENDED 31 MARCH 2024
srRUCTURE, GOVERNANCE AND MANAGEMEKr
K•y manag•m•nt r•mun•ratlon
The Board of Directors are the Charity's trustees. The senior management team comprise of the key
management personnel of the charity who are in charge of directing, controlliny, running and operating the
Charity on a day-lo-day basis. All Truslees give of their lime freely unless in the capacity of providing
professional services on a commercial basi5. No Director received remuneration in the year. Details of
Directors, expenses and related party transactions are disclosed in note 2110 the financial statements.
The pay of the senior management team is reviewed annually by the HR and Remuneration Committee, with
any Increases commensurate with performance of the organisation as a whole and is built into the annual
budget with Board approval. Pay scales are benchmarked against comparable roles in the local market and
voluntary sector.
Rl$k rnanagomonl
The Board recognises that risks exist Sn relation to sustainable delivery of its operational services and
continues lo review the capacity of its staffing structure and capability and lo invest in recruitment and
Iraining and to utilise external expertise where required. It has also recognised that failures in servicè
delivery to clients or in regulalory compliance are significant risks, which are mitigated by regular quality
monitoring and appropriate actions lo mitigale those risks. The strategic risks relating to significant income
reductions through reductions in business, especially the polential loss of contracts from commissioners
of services. are regularly reviewed and addressed by the development of new services and flexibility in the
delivery ol required services with appropriate contingencies identified, Overarching risks in relation to
corporate governance. including the composition of the Board and the appropriateness of the rules under
which it operates, are recognised and subject to ongoing review.
Durlng 2023124 we have maintained a comprehensive Risk Register and the Company Secretary supports
the Board in a regular review ol major risks and mitigation measures al every Board meeting. Each area of
the organisation also reviews its section of the Risk Register and advises of any amendments prior to each
Board Meeting. Any new services will be risk assessed to ensure that in providing such services we will
not be compromising any existing areas of Service delivery.
The Business Continuity Plan is subject to regular review.
Future Plan3
We will continue to focus on providing high quality care whilst ensuring economlc sustainability for our
organisation, despile the difficult markel condition5. This 15 a multifaceted goal that requires strategic
planning, efficient operalion5, prudent financial management. and community engagement. The CEO has
clear goa15, which include optimising operalion5, growth of revenue streams, and continuously monitoring
performance.
The Trustee5 would like to thank all staff, volunteers. donors. and partners for their continued Support and
dedication. We look forward lo another year of progress.
The Charity ha5 seen a significant improvement in its re5ulls in the first six months of 2024-25. Thi5 has
been achieved through securing additional slaft and income and addilional grant income. The expectation is
that il will conlinue to improve throughout the second half of 2024-25. The Charity has also seen a
reduction in its long-lerm liabilities. which helps to secure the long lerm viabillty of the organisation.
STATEMEMf OF TRUSIEES, RESPONSIBILMES
The trustees (who are also the directors of Forest Of Dean Crossroads-caring For Carers for the purpose5
of Company law) are responsible for preparing the Report of the Trustees and the financial Statements In
accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally
Accepted Accounting Practice).
Page 6

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCEsfERSHIRE
REPORT OFTHE TrUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF TrUSTEES' RESPONSIBILMES - conllnugd
Company law requires the trustees to prepare financial statements for each financial year which give a
true and fair view of the slate of affairs of the charitable company and of the incoming re50urce5 and
applicalign of resources, including the income and expenditure, of the charitable company for that perlod.
In preparing those financial statements, the Irustees are required to
select suitable accounting policies and then apply them consistently,
observe the methods and principles in the Charity SORP;
make judgements and eslimates that are reasonable ènd prudent;
prepare the financial slatemenls on the going concern basis unless it is inappropriate to presume that
the charitable company will continue in business.
The Irustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charitable company and lo enable them lo ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for safeguardlng 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 Ihe Irustees are aware:
there is no relevant audit information of whlch the charilable companys auditors are unaware., and
the trustees have taken all steps Ihat they ought to have taken lo make themselves aware of any
relevant audit Information and to establish that the auditors are aware of that information.
AuDrroRS
The auditors. BK Plus Audit Limited {Statutory Audilor), Iformerly Andorran Limited) will be proposèd for
re-appoinlmenl at the forthcoming Annual General Meeting.
Approved by order ol the board of truslees on ....141.: ...l..i.o&..4.... and signed on its behalf by:
e Carleret Trustee
Page 7

REPORT OF IHE INDEPENDEKf AUDrroRS TO ThE MEMBERS OF
FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
Oplnlon
We have audited the financial statements of Forest Of Dean Crossroads-caring For Carers (the 'charilable
companv) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the
statèment of Financial Position. the Statement of Cash Flows and notes to the financial statements,
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 (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statemenls:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application ol resources. including ils income and expenditure, for the year then
ended:
have been properly prepared in accordance with United Kingdom Generally Accepted Accounling
Practice., and
have been prepared in accordance with the requirements of the CDmpanies Act 2006.
Ba•18 for oplnlon
We conducted our audil ID accordance with International Standards on Auditing {UK) (ISAS (UK)) and
applicable law, Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit ol Ihe financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit ol Ihe
financial slalemenls in the UK, includlng Ihe FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance wilh these requirements. We believe that the audit evidence we have
obtained is 5ullicient and appropriale to provide a basi5 for our opinion.
Concluslons rolatlng to golng con¢•rn
In auditing the financial statements. we have concluded that the trustees, use of the going concern basi5 of
accounlino in the preparation of the financial statements is appropriale.
Based on the work we have performed. we have not identified any materlal uncertainties relating to events
or conditions that, individually or collectively, may casl significant doubt on the charitable company's abilily
to continuè as a going concern for a period of al least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees wilh respect to golng concern are described in
Ihe relevant sections of this report.
Other Informatlon
The trustees are responsible for the other information. The olher information comprises the information
included in the Annual Report, other than the financial stalemenls and our Report of the Independent
Auditors Ihereon.
Our opinion on the financial statements does not cover the other information and, except to the extent
olherwise explicitly staled 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 olher information
and. in doing so. consider whether the other information is malerially inconsistent with the linancial
statements or our knowledge obtained in the audit or otherwise appear5 to be malerially misslated. If we
idenlify such malerial inconsistencies or apparent material misstatements, we are required to determine
whether this gives rise to a material misstatement in the financial slatements themselves. 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 facl. We have nothing lo report in this regard.
Oplnlons on other matters prescrlbed by the Companles Acl 2006
In our opinion. based on the work underlaken in Ihe course of the audil:
the information given in the Report ot the Trustees for the financial year for which the financial
5talement5 are prepared is conslstent with the financial statements; and
the Report of the Tru5tee5 has been prepared in accordance with applicable legal requirement5.
Page 8

REPORT OF THE INDEPENDENfAUDtroRS TO THE MEMBERS OF
FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
Malters on whlch we arg r•qulred to rnport by exceptlon
In the light of the knowledge and understanding of the charitable company and its environmènt obtained in
the course of the audit, we have not identified material misslalements in the Report of the Trustees.
We have nothing lo report in respect of the following matters where the Companies Act 2006 requires us to
report lo you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been
received from branches not visited by us- or
the financial statements are not in agreement with the accounting records and returns: or
cerlain disclosures of trustees, remuneration specified by law are not made- or
we have not received all the information and explanations we require lor our audit- or
Ihe trustees were not enlilled to lake advantage of the small companies exemption from the
requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
R•8pon8lbllS110s ot trustees
As explained more lully in the Statement of Trustees, Responsibilities. the trustees {who are also Ihe
directors of the charitable company for the purposes of company law) are responsible for the preparation
of the tinancial statements and for being satisfied that they give a true and fair view, and for such internal
control as the trustees determine is necessary lo 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 charitable companvs
abilily to continue as a going concern. disclosing. a5 applicable, matters related to going concern and using
the going concern basi5 of accounting unle55 the trustees either intend lo liquidate the charitable company
or lo cease operallon5. or have no realistic alternative but to do so.
Page 9

REPORT OF IHE INDEPENDENf AUDtFORS TO THE MEMBERS OF
FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
Our responslbllltles for the audll of Ihg flnanclal 3talgmenls
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misslatemenl. whether due to fraud or error. and to issue a Report of the Auditor that
includes our opinion. Reasonable assurance is a high level of assurance, bul il is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misslalemenl when it exists.
Misstatements can arise from fraud or error and are considered material il. individually or in the
aggregate, they could reasonably be expected to influènce the economic decisions of users taken on the
basis of these financial statements.
Owing lo the inherent limitations of an audit, there is an unavoidable risk that, despite us planning and
performing our audit in accordance with auditing standards, one or more material misstatements in the
financial slalements may have gone undetected by our audit. As with any audit, there is a risk that
rregularilies and fraud will go undetecled where they involve matters such as misrepresentatiDns from
management, collusion, deliberale omissions and override of controls. It is not the role of the auditor to
prevent non-compliance and we cannot be expected to delect every instance of non-compliance with all
laws and regulations,
The exlenl lo which our procedures are capable of detecting irregularities. including Iraud is detailed
below-
In identifying and assessing risks of material misstatement in respect of irregularities. including fraud and
non-compliance with laws and regulations, our procedures included the following..
enquiries ol management including a pre audit meeting..
obtaining and reviewing supporting documentation of policies concerning the laws and regulalions
applicable to the business.,
understanding how the charity complies with its regulatory framework by making enquiries of
management ',
considering the culture inherenl in the charity and whether this represents a culture of honesty and
ethical behaviour with a strong emphasis of delection and prevention of fraud.
We assessed the susceptibility of the charity's financial statemenls lo malerial misstatement and
considered how fraud mighl occur. The audil procedures performed inrluded. but were not limited lo..
challenging management assumptions and estimates;
identifying and lesling unusual journal entries;
assessing how the relevant laws and regulations have been complied with and noling any instances
of non compliance.,
reviewing the financial statements for compliance with relevant Accounting Standards and
accounting legislation applicable lo a charity:
considering how those charged with governance have addressed the possibility of an override of
essential controls or other influen¢e over the financial reporting processes.
In addition, we also considered other non financial laws relevanl to the charity. These do not necessarily
have a direct influence on the financial statements but might affect the charity's ability to operate.
A further description of our responsibilities for the audit ol the financial slalements is located on the
Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms
parl of our Report of the Independent Auditors.
Page10

REPORT OFThE INDEPENDENfAUDrroRS TO ThE MEMBERS OF
FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
Use of our report
This report is made solely to the charitable companvs membèrs, as a body. in accordance with Chapler 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we mighl state to the
charitable companys members those matters we are required to state to them in an auditors, report and
lor no olher purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to
anyone other than the charitable company and the charilable company's members a5 0 body, for our audit
work, for this report. or for the opinions we have formed.
Roger Downes FCA (Senior Stalulory Audilor)
lor and on ljehalf of BK Plus Audit Limited Istatutory Auditor)
6 Manor Park Business Centre
Mackenzie Way
Chellenham
Gloucestershire
GL519TX
Page 11

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCESTERSHIRE
STATEMENf OF FINANCIAL AcnvmES
(INCORPORATING AN INCOME AND EXPEND¥tURE ACCOUNn
FOR ThE YEAR ENDEO 31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Reslricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
31,467
31,467
64,457
Charllable a￿￿111
Grants and other income for care work
1.516,112
169,990
1,686,102
1,778,127
Investment income
Other income
3,936
3,936
2,961
13,361
Toial
1,551.515
169.990
1,721,5D5
1,858.906
EXPENDITURE ON
Charltabl• acllvltlgo
Support for Carers and Cared for
1,661,507
175,090
1,836,597
2,042,895
NEf INCOME/(EXPENDITURE)
(109.9921
(5,100)
{115,092)
(183,989)
RECONCILIATION OF FUNDS
Total funds brought forward
288.845
5,630
294,475
478,464
TOTAL FUNDS CARRIED FORWARD
178.853
530
179.383
294,475
The notes form part of these financial statements
Page 12

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
STATEMEKf OF FINANCWL posmoN
31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
14
5,615
5,615
11,022
CURREKf ASSErs
Stocks
Debtors
Cash at bank and in hand
15
16
17
33.517
210,868
33,751
33,517
210.868
34,281
54,714
186,213
162,541
530
278,736
530
278,666
403,468
CREDrroRS
Amounts falling due wllhin one year
18
004.898)
(104,898)
(120,0151
NEf CURRENfASSErs
173,238
530
173,768
283,453
TOTAL ASSEfs LESS CURREHf LIABILMES
178,853
530
179,383
294,475
NEf ASSErs
178.853
530
179,383
294,475
FUNDS
Vnreslricled funds
Restricled lunds
19
178,853
530
288,845
5,630
TryfAL FUNDS
179,383
294,475
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the Small companies regime.
The financial statements were approved by Ihe Board of Truslees and aulhorised for i55ue on
.IA.I..l.LS1.Tr.Kt.... and were signed on its behalf by..
e Carleret - Trustee
The notes form part of these financial stalements
Page 13

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS 6LOUCEsfERSHIRE
STATEMENf OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
31.3.23
Notes
Cash flows from opgrallng aclmtles
Cash generated Iram operations
{132,196)
{174,636)
Net cash used in operating activities
(132.196)
074,636)
Cash Ilows from Invostlno actlvltle8
Interest received
3.936
2.961
Net cash provided by investing activilies
3,936
2,961
Change In cash and cash •qulvalenlB In
the reportlng perlod
Cash and caBh equlvalent8 at lh•
beglnnlng ol th• raportlng p•rlod
(128,260)
{171.675)
162.541
334,216
Cash and cash equlvalqnt8 at th• •nd of
Ihe reportlng perlad
34.281
162,541
The notes form part of these financial statements
Page 14

FOREsf OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO THE STAIEMEMf OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
RECONCIUATION OF NEf EXPENDITURE TO NEf CASH FLOW FROM OPERAIING ACTivmES
31.3.24
31.3.23
Nat expendllure for the reportlng perlod (as p•r lh• Slat•m•nl of
Flnanclal Activlllas)
Adjustmonts lor.
Depreciation charges
Interest received
Decrea5e/(increase) in stocks
(Increase)/decrease in debtors
Decrease in creditors
1115,092)
(183.9891
5,407
13,936)
21,197
(24.655 }
(15,117>
7,007
(2,961)
(27,755)
67,424
(34,362)
Net cash u8•d In op•rallon8
(132,196)
{174,636}
ANALYSIS OF CHANQES IN NEf FUNDS
At1.4.23
Cash flow
At 31.3.24
N•1 ¢46h
Cash al bank and in hand
162,541
1128,260)
34,281
162.541
{128,260)
34,281
Total
162,541
(128,260)
34,281
The notes form parl of these financial 51alemenls
Page15

FOREsf OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMEMf5
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNllNO POLICIES
Basls ol pr•parlng tha flnanclal statements
The financial slalemenls of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charilies SORP (FRS 102) 'Accounting and Reporting by
Charities.. Stalement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland (FRS
102) leffeclive 7 January 20191,. Financial Reporting Standard 102 The Financial Reporting Standard
applicable the UK and Republic ol Ireland, and the Companies Acl 2006. The linancial statements
have been prepared under the historical cost convention.
GOING CONCERN
We have assessed projected future income, expenditure and cashflows for the next 12 months based
on conservative eslimates and analysed Ihe strength of the charity's reserves and cash against
future results.
Based on our analysis, and the predictability over liming of regular cashflows, we have concluded
that there is a reasonable expectation that Ihe charity has adequate resources to continue their
activities for Ihe loreseeable future. Therefore. we have continued to adopt the going concern basls
in preparing the tinancial statements.
Incom•
Grants receivable are included in full in the Statement of Financial Activities in the year in which the
conditions for their receipi have been complied with, less any amounts of grants repayable to the
grant-givers.
Grants reslricled to lulure accounting periods are deferred and recognised in those future
accountlng periods. Granls are apportioned to accounting periods on a lime apporlionment basis,
Purchased care hours contracts are shown in the Statement of Financial Activilies in the year to
which they relate.
Voluntary income received by way of donations and membership subscriptions, and investment
income, is included in full in the Statement of Financial Activities in the year in which it is receivable.
The value of services provided by volunteers is not included.
Expendlture
Expendilure 15 allocaled lo the particular activity where the rost relates to that aclivily. The support
cost5 of overall direction and administration of each activily, comprising the Salary and overhead
osts of the central function are apportioned on an estimated basis. based on staff time costs, of Ihe
amount attributable lo each activily.
Tanglble Nxed assets
Depreciation 15 provided at the following annual rates in order to write off each asset over its
eslimaled useful life.
Fixtures and flltings
Motor vehicles
Computer equipment
20/9 on cost
25/9 on cosl
25/• on cost
The Board of Trustees have agreèd a capitalisation policy whereby only item5 Costing £l,ODO are
considered to be Tangible Fixed Assèts. anything under this limit being deemed general operating
expenditure and included within the Statement of Financial Aclivilies.
Page 16
continued...

FOREST OF DEAN CROSSROADS-CARINQ FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STAIEMENfs - ¢ontlnued
FOR ThE YEAR ENDED 31 MARCH 2024
ACCOUN71NG POUCIES- contlnued
Stacks
Donated items of slock. that will be used by the charity in providing servlces. are recognised at fair
value which is the amount Ihe charity would have been willing ta pay for the items on the open
market.
Taxatlon
The charity is exempt from corporation tax on ils charitable activities.
Fund accountlng
Unre5tri¢ted funds can be used In accordance with the charitable objectives at the discretion of the
trustee5.
Restricted funds can only be used for particular restricted purposes within the objecls of the charity.
Restriclion5 arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in Ihe notes lo the flnancial
statements.
Penslon cast8 and olh•r po81-r•tlr•m•nt bon•fft•
The charitable company operates a defined contribution pension scheme. Contributions payable lo
the charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
Cash al bank and In hand
Cash at bank and in hand includes cash and liquid investmenls.
Dabtor8
Trade and other debtors are recognised at the settlement amount due after any discount offered.
Bad debts are provided at sel rates depending on the age of Ihe invoice. Prepayments are valued at
Ihe amouni prepaid net of any discounts.
Credllor4
Creditors and provlsions are recogni5ed where the charity has a present obligation re5ulling Irom a
past event that will probably result in Ihe transfer of fund5 to a third party and the amount due to
sellle the obligation can be measured or estimated reliably.
CRMCAL AccouKnNG JUDGEMEKfs AND I￿ SOURCES OF ESTIMATION UNCEKfAIKTY
In the application of the charills accounting policies, the trustees ar requlred to make judgements,
estimate5 and assumptions about the carrying value of assets and liabilities that are not readily
apparent from other sources. The estimates and underlying assumptions are based on hislorlcal
experience and other factors Ihat are considered to be relevant. Actual results may differ from these
estimate5.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates ar recognised in the period to which the estimate is revised if the revision
affect5 only that period, or in the period of the revision and future periods if the revision affects bolh
current and future periods.
The key sources of estimation uncertainty that have a significant effect on the amounts recognised in
the financial 51atemenls are depreciation, the stock valuation and the bad debt provision.
Page17
continued...

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCEsfERSHIRE
NOTES TO TrIE RNANCIAL STATEMEKfs - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
DONATIONS AND LEGACIES
31.3.24
31.3.23
Donations
31,467
64,457
INVESTMEKf INCOME
31.3.24
31.3.23
Deposit account interest
3.936
2,961
INCOME FROM CHARITABLE ArnvmES
31.3.24
31.3.23
Activity
Grants and other income for care work
Grants
1.686,102
1,778.127
Grants received, included in the above, are as follows:
31.3.24
31.3.23
Care delivered
PeoplePlus Group Limited
Forest of Dean District Council Offices
Gloucestershire County Council
Barnwood Trust
Cinderford Town Council
Other income or grants (granls less than £10.000 indlvidually)
Befriending Group (FOD DC)
Thriving Communities Know Your Palch
Blg Lottery
1.516,112
146.990
10,000
7.500
5,000
500
1,596.715
137.150
15.360
3,066
io,000
7,500
8.336
7,686.102
1.778.127
CHARITABLE ACTivmES COSTS
Direct
Costs (see
note 7)
Support
costs (see
note 8)
Totals
Support for Carers and Cared for
1,828,147
8,450
1,836,597
Page18
conlinued...

FOREsf OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMEKfs - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
DIRECT cosrs OF CHARITABLE ACTivmES
31.3.24
31.3.23
Staff costs
Insurance
Rent, service charges & rates
Telephone
Post, printing & stationery
Advertising
Sundries
Cinderford Day Centre expenses and repairs
Travelling expenses and accommodation
Training & Recruitment
Subscriptions & Memberships
Accountancy
Bad debt write-off
Refreshments
Staff Expenses
Bank and credil charges
Safety clothing (inc PPE re Covid-19)
Agency costs
Computer cosls
Depreciation
1,391,969
19,197
39.413
44,391
io,oio
1.602
204
17,061
105,809
6.285
10,666
54,736
1,85Q
8,823
1,272
6,106
21,525
3,555
78,266
5,407
1,564,227
12,318
38,929
39.232
11.697
5,261
448
12,944
122,076
11.148
14.358
56,027
1,712
9,154
2,778
6,443
19,020
27,710
69,560
7,007
1,828,147
2.032.049
SUPPORT COSTS
Governance
costs
Supporl for Carers and Cared for
8,450
Support costs, included in the above, are as follows:
31.3.24
Support
for
Carers
and Cared
for
31.3.23
Total
activities
Auditors, remuneralion
Trustee meeting expenses
8,400
50
10,800
46
8,450
10,846
Page19
tontinued...

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO IHE FINANCIAL STAIEMEpifs - continu•d
FOR IHE YEAR ENDED 31 MARCH 2024
NEf INCOMEIWPENDrruREJ
Net income/(expendilure) is stated after chargingllcrediling):
31.3.214
37.3.23
Statutory audit
Depreciation - owned asse15
8.400
5,407
10,800
7,007
10. TrUSTEES' REMUNERATION AND BENEFITS
The charitvs Chief Executive Officer became a trustee on 16 February 2024, Her remuneration Is
included in the note of employee benefits of the key management personnel.
Trustee& expenses
During the year, one of the trustees was paid £624 for website services on an arms, length basis.
In the prior year, £7 was reimbursed lo one trustee for small gifls purchased on behalf of the
charity.
11.
srAFF COSTS
31.3.24
31.3,23
Wages and salaries
Social security costs
Other pension costs
1,283,964
87,541
20.464
1.436,294
104,557
23,376
1,391,969
,564,227
The key management personnel of the chariiy comprise the trustees, the Chief Executive Officer,
Registered Manager, Director of Human Resources and the Company Secretary. The total employee
beneflts of the key management personnel of the charity were £164,406 (2023.. £188.565).
The average monthly number of employees during the year was as follows..
31,3.24
83
31,3.23
96
Average head count
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60,000 was..
31.3.24
31.3.23
E60,001- £70.000
Page 20
continued...

FOREsf OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO IHE FINANCIAL STATEMENfs - continuod
FOR THE YEAR ENDED 31 MARCH 2024
12.
COMPARATIVES FOR THE STAIEMEKf OF FINANCIAL AcnvmES
Unrestricted Restricted
fund5
funds
Total
funds
INCOME AND ENDOWMEKfs FROM
Donations and legacies
64.457
64,457
Charllable actlvltles
Grant5 and other income for care work
1.736,931
41,196
1.778,127
Inveslmenl income
Other income
2.961
13,361
2.961
13,361
Total
1.817,710
41.196
1.858.906
EXPENDrruRE ON
Charltabl• acllvllles
Support for Carers and Cared for
1,995,122
47,773
2.042,895
NEf INCOMEIWPENDrruRE)
(177,412)
(6,577)
(183.9891
RECONCILIATION OF FUNDS
Total funds broughl forward
466,257
12,207
478,464
TOTAL FUNDS CARRIED FORWARD
288,845
5,630
294,475
13.
TAXATION
The charitable company is exempt from Carporation Tax on income and gains falling within
Corporation Tax Act 2010 and section 256 of the Taxation Chargeable Gains Act 1992 to the extent that
these are applied to its charitable objects. No lax charges have arisen in the charitable company.
Page 21
continued...

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENfs - continued
FOR ThE YEAR ENDED 31 MARCH 2024
14.
TANGIBLE FIXED ASSErs
Fixture5
and
fitting5
Motor
vehicle5
Computer
equipment
Totals
cosr
At1 Aprit 2023
Disposals
1,000
{1,000)
17.500
42,831
(22,929)
61,331
(23,929)
At 31 March 2024
17.500
19,902
37.402
DEPRECIAIION
At1 April 2023
Charge for year
Eliminated on disposal
1.000
8,750
4,375
40,559
1,032
(22,929)
50,309
5,407
(23,9291
(1.000)
Al 31 March 2024
13,125
18,662
31,787
NEf BOOKVALUE
At 31 March 2024
4,375
1,240
5.615
Al 31 March 2023
8,750
2,272
11,022
15. sfocKS
31,3.24
31.3.23
Stocks of PPE
33,517
54,714
16.
DEBTORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR
31.3.24
31,3.23
Trade debtors
Other debtors
Prepayments
Accrued income
140,540
2,156
12,639
55.533
118,927
500
12,234
54,552
210.868
186,213
Of the other deblors. £1,076 is due in more Ihan one year.
Page 22
continued...

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TRADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO THE FINANCIAL sfATEMEKfs - contlnuod
FOR THE YEAR ENDED 31 MARCH 2024
17.
CASH AT BANK AND IN HAND
Cash al bank and in hand includes balances held on the COIF Charities Deposlt Fund.
CREDITORS: AMOUNTS FALLING DUE WfTrllN ONE YEAR
31.3.24
31.3.23
Trade credltors
Social security and other laxes
Other creditors
Accrued expenses
12,272
15.539
8,465
68,622
9,309
17,63D
504
92,572
104.898
120.015
19.
MOVEMEKfiN FUNDS
Net
movement
in funds
At
31.3.24
Al1.4.23
Unre8trlcl•d funds
General fund
288.845
{109,992)
178.853
Rethrfcl•d funds
Thriving Communities - Dog Days
Sumrnerfield Trust
5,100
530
(5,100)
530
5,630
(5.1001
530
TOTAL FUNDS
294,475
1115.0921
179,383
Nel movement In funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
UnroStrfct•d lund8
General fund
1.551.515
<1,661,507)
(109.992)
R•￿r[Cl•d lundB
Thriving Communities - Dog Days
Carers Breaks / Emergency Services
Befriending Group (FOD DC)
Music Memory
Active Living
Thriving Communities - Social
Engagement
(5,100)
(146,990>
(10,000)
(500}
(5,000}
(5.IDD)
146,990
io,000
500
5,000
7.500
(7.50DI
169,990
(175,0901
(5,100)
TOTAL FUNDS
1.721,505
(7.836,5971
(115,092)
Page 23
continued...

FOREsf OF DEAN CROSSROADS-CARING FOR
CARERS
TrADIN6 AS CROSSROADS GLOUCEsfERSHIRE
NOTES TO THE FINANCIAL sfATEMETrtrs - contlnuod
FOR THE YEAR ENDED 31 MARCH 2024
19.
MOVEMEKf IN FUNDS - conllnued
Comparatlv•s lor movement In funds
Net
movement
in funds
At
31.3.23
At1.4.22
Unrostrlcted lunds
General lund
466,257
{177.412)
288,845
Rostrlcled funds
Thriving Communities Dog Days
Masonic Community Foundation
Summerfield Trust
NLCF- Gerl Suit
5,100
2.706
530
3.871
5,100
(2.706)
530
(3,871)
12,207
(6,577)
5,630
TOTAL FUNDS
478,464
(183,989)
294,475
Comparalive net movement in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unr•3lrlcl•d fundo
General fund
1.817.710
(1,995,122)
1177,412)
Re3trlct•d funds
Masonic Communily Foundation
Barnwood Trust
Belriending Group (FOD DC)
Thriving Communities - Know Your
Patch
Big Lollery
NLCF- Gerl Suil
{2,706)
(15,360)
{10,000)
(2,706)
15,360
10,000
7.500
8,336
(7,50Q)
(8,336)
13,871)
(3.871)
41.196
(47,773)
(6,577)
TOTAL FUNDS
1.858,906
(2,042,895)
(183,989)
oses of R•slrlcl•d Funds
The balance held on restricted funds represent monies received in the year and held for ongoing
work on specific projects at the year-end which is carried forward to support those projects in the
coming year.
Thriving Communilies awarded Crossroads Gloucestershire with a grant worth £5,100 to launch and
deliver Dog Days Social Group in Gloucestershire for 12 months. The group provides social
opportunitie5 for unpaid carers and people who Itve with disabilities.
Page 24
continued...

FOREsf OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO THE FINANCIAL sfAIEMEKfs - conlinu•d
FOR ThE YEAR ENDED 31 MARCH 2024
19.
MOVEMENf IN FUNDS - conllnued
Carers Breaks and Emergency Services wa5 a successful contract won by People Plus Group
Limited and the service was sub-contracled to Crossroads Gloucesler5hire to deliver the Care
Service with an element of the service known as Carers Emergency Scheme.
A grant of £10.000 was awarded by the Foresl of Dean District Council towards our Befriending
Service,This allow5 US to provide services lo the older and vulnerable residents of the Forest of
Dean who are not able to acce55 SUPPOrt in the community.
A grant of É500 was received from Cinderford Town Council towards the Music memory Club that
Crossroads run.
A grant of É5.000 was awarded by the Gloucester Community Foundation to help towards the
running of our Active living Service5. Thls helps to support the Skitlle5 clubs thal are run on
weekly basis.
A grant 01 £7.500 was awarded by Gloucestershire County Council'5 Thriving Communities fund to
help with social engagemenl. lo build confidence and provide activities.we are able lo facilitate this
using the Skittles clubs that are run on a weekly basis for people who, due to ill health, isolation or
age, are not able lo gel out as much as they would like.
Summerlield Trust awarded £530 to gather stories from clients to produce a book called 'Voices
Irom the Forest". This was unspent at the end of the financial year.
Transfers b￿W*•n lund•
Transfers are made between restricled and unrestricted f unds at the end of every accounting period
in cases where:
The activity of the restricted fund has come to an end and there is an unspent balance that
Is not repayable to the tunder (s), when the surplus is transferred to unrestricted funds.,
the reslricled lund is in deficit and has either come to an end or there is no prospect of a
surplus in a later period, which the deficit is eliminated by transfer from unre51ricted
funds- and
to Iransfer the value of tangible fixed assets from restricted to unrestricted funds when the
asset has been purchased from a restricted lund donation bul is held for a general and not
a reslricled purpose.
Paye 25
continued...

FOREST OF DEAN CROSSROADS-CARING FOR
CARERS
TrADING AS CROSSROADS GLOUCESTERSHIRE
NOTES TO ThE FINANCIAL STATEMENfs - conllnued
FOR IHE YEAR ENDED 31 MARCH 2024
20. coNllNGENf LIABILMES
Various funders relain the riyht lo claw back grants should the use of fund5 not be in accordance
with the terms of the granl. In the opinion of the trustees no such liabillly exisls al the year-end.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 26