Charity registration number 1086841 (England and Wales) Company registratlon number FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees J D Marriott H Brown (resigned 10.11.2025) N M Evans P De Carteret D J Vaughan P A Williarns J E Easton (appointed 05.09.2025) A R Jones (appointed 05.09.2025) E Blake (appointed 31.10.2025) Secretary K Williams Charlty number (England and Wales) 1086841 Company number 04178148 Registered office St Annals House Belle Vue Road Cinderford Gloucestershire England GL14 2AB Auditor BK Plus Audit Limited (Ststutory Auditor) 6 Manor Park Business Centre Mackenzle Way CttenhaM Glouceslershire GL519TX Bankers HSBC Bank Pl¢ Harry Weston Road Binley Coventy CV3 2SH Chief Exe¢utive Officer D J Vaughan
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE CONTENTS Page Trustees, report Independent auditorfs report Statement of financial activities Statement of financial position 10 Statement of Cash 11 Notes to the financial ststements 12-23
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AfARCH 2025 The Trustees of Crossroads GIoUsterShIre are pleased to present their annual report. alongside the audited financial statements, for the financial year ending 31 March 2025. The financial statements have been prepared in accordance viith the accounlÈng policies sel out in note 1 to the firiancial ststements and comply with the Charity's goveming document, the Companies Act 2006, FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102).. Oble¢tives and activities Our aims include: Delivering hi9h-quality, responsive. and accessible services tsilored to evolving dient needs. - Ensuring pers0n-centd care that achieves meaningful outcomes. Providing practical. emotional, and infomiational support to vulnerable indNiduals. Helping client5 remain independent and safe in their own homes. Investing in staff training to meet the needs of individuals with ¢>%nplex conditions. Core Servi Our primary seNlces indude one404)ne domiciliary care and respite breaks for unpaid carers. helplng individu8ls maintsin their independence and quality of lrfe. Active Living Groups We run a range of Active Living Groups to combat social isolation and enhance the wellbeing of indivlduals living with disabilities or experiencing loneliness. These services offer soaal interaction, engagement, and mental stimulation, contributing to improved hearth and quality of lrfe. Publi enefit: Crossroads Gloucestershire provides services across Gloucestershi and Herefordshire thout discrimination based on race, religion, sexuality, or financial means. We recognise the challenges of rural access and work with partners to seek and provide transport for clients in less a¢ssible areas. Mlssion Statement Our mission is to be the provider of choice for per50nrycentred. high-qualty support seNices across Gloucestershire. We Serve individuals who are vulnerable due to age, financial hardship. ill health. or disability. along with their carers enabling safer. more supported lives in the community. Achievements and performance The financial year 2024k2025 has continued to challenge organisations in the heaEth and social care sector, with rising operational costs and Workfo shortages creates the potential to impact servits delivery. Despite this, Crossroads Gloucestershire has remained resilien( with staff displaying commitment and adaptability. As Chair, l extend heartfelt thanks to our dedicated stsff and volunteers. Their professionalism and compassion have ensured that we continue to deliver outstanding. PersOnntred services. We remaln committed to qualty. Our seNices are regulariy reviewed and audited under our Quality Strategy to ensure compliance and excellence. Positive ctient feedback and numerous testimonials underscore the high level of satisfaction and care.
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 rkforce Develo The Government's Sponsored Worker Scheme has been instrumental in helping Crossroads GIOUsterShIre address workforce shortages and increase capaiity. Through this s¢heme, we have successfully recruited skilled care workers. These employees were already in the UK and their sponsorship papemork was transferring to Crossroads. This has helped us expand our team and ensure a more consistent and reliable service delivery. These additional stsffing resources have allowed us to: Improve roster planning and reduce reliance on agency staff. Provide more ts'mely support to clients and reduce waiting lists. Aleviate pressures on existing staff. supporting better work4rfe balance and morale. ic Crossroads Gloucestershire has benefited significantly from Gloucestershire County Council's block booking initiative. introduced as part of its wrder Health and Social Care Framework. This initiative secures guaranteed hours of care provision from approved providers. offering financial stability and operational certainty in a challenging care landscape. By participating in the scheme, have been able lo". - Plan services more effectively, knowing that mMiSsiOned hours are secured. Improved utilisatlon of staff, with more predictable WOOadS and redUd downtime Improve servi* continuity. reducing waiting times and ensuring timely inteNenlions for clients. - Assured income has enabled us to inv8st in quality improvement maintaining and enhan¢ing stsndards of care. The block booking model represents a strategic shtft in the way care servi$ are commissioned, moving towards long-tem partnerships and sustainable delivery models and we are proud that GCC has recognised Crossroads Gloucestershire as an important partner in achieving this change. ive Livin We are also pleased to report an expansion of our Activé Ltving Services. During the year, we introduced dedicated support groups for individuals living wrth Parkinson's and those recovering from stn)kes. These new groups offer tailored social interaction, peer suppor( and therapeutic activities aimed at improving mobility. wellbeing, and overall quality of life. Initial feedback has been overwhelmingly positive. and we plan to continue growing these specialist Services in line with Community needs. I would also extend our sincere thanks to the funders who help support our Charitable activities have provided long-temi grant support which has enabled us to plan ahead with confidence and stability. We value our collaborations with: - Gloucestershire County Council Cinderford Town Council People Plus Forest of Dean Dementia Action Allian - FOSt of Clean Health Forum - Forèst Sensory Service Working in partnership enables us to maximise resources and enhance service delivery across the region.
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review The continued pressu$ of recruilment and the cost-of-living crtsis have affected our finances. Rising costs. particularly in fuel and energy, have impacled both operations and those we support. Despite this, we have increased the fund balances from £179,383 to £214,675. Detailed financial statements a provided on pages 9 and 10. together with accompanytng notes. rve The reserves policy is reviewed annually to ensure financial sustainabillty. The policy supports: Meeting obligations in the event of win&up. Strategic planning Focused fundraising Transparent financial communication with stakehoEders As of 31 March 2025. the charity held total reseNes of £214,675 of which £174,095 are free res8Nes. Fe reserves are defined as UnreStried funds less the written down value of fixed assets. This equates to 1.78 times coverage of liabilities (£120,272) exceeding the tsrget threshold of 1.2. Rlsk Manag•ment The Board recognises key operational and strategic risks. induding staffing capacity. quality assurance, regulatory compliance, and financial sustainabilty. Risks are mitigated through: Regular quality audits - Ongoing review of staffing and recruiiment Diversification of income streams - Active review and use of the Risk Register Support from the Company Secretary in risk oversight - Quarterly Board Meetings and Monthly Departmental Review meetings with Trustees I new services undergo comprehensive risk assessments to ensure they do not mmpromise existing operations. The Business Continuity Plan is reviewed routinely. Structurey gov•rnan¢• and management ent The charity is a company limited by guarantee, having no share capital. It ts established under a Memorandum of Association, which sets out the objects and powers of the charttable company and is govemed under tts Articies of AssoGiation. stee The charity is led by a Board of Trustees. who also serve as directors of the cx)mpany. Trustee appointments are considered carefully to ensure the Board maintains the right balan of size, skills. and expertise to OP8rate effectively. When vacancies arise. the Board reviews the skills required in the context of future challenges and sector changes and follows an open recruitrnent process supported by a structured induction programme. Trustees play a central role in ensuring the th8Tity is guided by indtviduals with the appropriate skills, experience. and values. Ongoing training and development opportunities are made available to support Trustees in their role.
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Board velo enl and effectiveness The Board remains committed to continuous improvement in govemance. Previous effectiveness reviews have informed the Stngthening of reporting processes, ensuring Trustees now re1ve regular monthly robust management infom)ation to support infomied decision making. Trustees are regularly invited to put forward ideas for improving governance. ensuring that Board development is both continuous and inclustve. These suggestions are Considered as part of ongoing reviews of Board effecttveness, and where appropriate, changes are implemented to strengthen systems, processes. and overall govemance pradice. rshi with S ni ent Te ana Trustees continue to work closely with the Senior Management Team and staff across key areas, including Finance, Quality, HR and Remuneration, and Truslees review progress monthly via written reports provided to the Board, which provide information on operational perf0mnCe monitoring, and risk management. These monthly reports a discussed wilh the Trustee designated as the critical friend to each business area and they are invited to make additional Written comments before the reports are circulated. Monthly reports are standing Agenda item at each Board Meeting where Trustees are inwted to comment andlor ask questions. Com liance ht: The Board continues to prioritise regulatory cornpliance. including General Data Protection Regulation (GDPR) requirements. A Data Protection Officer oversees these processes. ensuring policies are regularly reviewed and updated. During the financial year 2024-2025, the Charity wntinued to review and strengthen its systems and processes across all business areas to ensure resilience and effectiveness. Trustees provide strategic oversight and expertise but are not inVoed in the charity's day-to-day operational management, which is delegated to the Chief Executive and Senior Management Team. orm AA Operational management is the responsbi ilty of the Chief Executive Officer and her Senior Management team. ntR Trustees are unpaid unless providing professional servlces separately. Remuneration for senior stsff Is reviewed annually. benchmarked. and approved by the Board following perf0mlan evaluations. rect randT ntrn MrA R Jones as a director on the 5th September 2025 Ms J E Easton as a director on the 5th September 2025 Ms E Blake as a director on the 31 st October 2025 Dir and Tr stee nati ns= - Ms H Brown as a director on the 1 Oth November 2025
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Statement of trustees. responsibilities The trustees, who are also the directors of Forest.Of Dean Crossroads - Caring For Carers for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United lQngdom Accounting Stsndards (United Kingdom Generally A¢¢epted Accounting Practice). Company law requires the trustees to prepare flnancial ststements for each financial year whi¢h give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charitable company for that year. In preparing these financial statements. the trustees are required to: select suitable accounting policies and then apply them consistenty. observe the methods and principles in the Charities SORP: - make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust de8d. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: - there is no relevant audit information of which the charitable companys auditors are unaware. and - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audlt infomiation and to establish that the auditors are aware of that infomiation. Future plans Crossroads Gloucestershi is committed to delivering high-quallty Ca while maintaining financlal sustsinability In a challenging environment. Key priorities include: - Optlmising operations and increasing efficiencies - Expanding and diversrfying in¢ome sources Enhancing perfonnan¢e monitoring and evaluation We are encouraged by our improved financlal position in the first hair of the financial year 2025-2026, achieved through increased staffing and grant income, and a duCtiOn in long-term liabilities. Audltors The auditors, BK Plus Audit Limited (Statutory Audttor). will be proposed for re-appointment at the forthcoming Annual General Meeting. Conclusion The Trustees extend their sincere gratitude to all staff. volunteers, funders, and partners for their commitment and hard work throughout the year. We look foMard to continuing our mission and building on this year's progress. The trustees, report was approved by the Board of Trustees. De Carteret - Trustee 21 November 2025
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF FOREST OF DEAN CROSSROADS - CARING FOR CARERS Opinion We have audited the financial statements of Forest Of Dean Crossroads - Caring For Carers (the 'charity'} for the year ended 31 March 2025 which comprise the statement of financial activrlies, the statement of financial position, the statement of cash flows and notes to the financial slatements, induding significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Unit&l Kingdom Accounting Standards, including Financial Reporting Standard 102 rhe Finanoal Repon9 Standard appliGab/e in the UKandRepublK of Ireland{United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable companys affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended: have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting PractiG8' and have been prepared in accordance with the reqU1ments of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS {UK)l and applicable law. Our responsibilities under those stsndards a further described in the Audrfofs responsibilities for the audil 01 the finanu81 statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the finanaal statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our opinion. Condusions relatlng to goong concern In auditing the financial ststements, we have concluded that the trustees, use of the going nCern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any materi81 uncertainties relating to events or conditions that, individually or collectively, may cast signtficant doubt on the charity's ability to Continue as a going concern for a period of at least efve months from when the financial statements ar8 authorised for issue. Our responsibilities and the responsibilities of the trustees Vth respect to going Conrn are described in the relevant sections of this report. Other information The other information comprises the inforniation included in the annual port other than the finar£ial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial ststements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtsined in the course ot the audit, or otherwise appears to be materially misstated. If we identify such material incon5iStencies or apparent material misstatements, we are required to deternine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other infomiation, we are required to report that fact. We have nothing to report in Ihis regard. Matters on which we are requlred to report by exception We have nothing to report in respect of the following matters in relation to which the Charities {Accounts and Reports) Regulations 2008 requires us to report to you rf, in our opinion.. the information given in the financial statements is inconsistent in any material respect with the trustees, report-. or sufficient accounting records have not been kept: or the financial ststements are not in agreement with the accounting records; or we have not received all the infomiation and explanations we require for our audit.
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF FOREST OF DEAN CROSSROADS - CARING FOR CARERS Responsibilities of trustè•s As explained more fully in the statement of trustees. responsibilities, the trustees, who are also the directors of the Charity for Ihe purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trijstees detem)ine is necessary to enable the preparation of financi81 statements that are free from material misststement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charitys ability to continue as a going concem, disclosing. as applicable. matters lated to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to Cease operations, or have no realistic altemative but to do so. Auditoffs responsiblllties for the audlt of the flnanelal Statements We have been appointed as audilor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about V4hether the financial stalements as a whob are free from material misstatement. whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit Conducted in accordan with ISAS {UKI will always detect a material misstatement vthen it exists. Misstatements can arise from fraud or error and are considered material if. indiwdually or in the aggregate, they Uld reasonably be expected to influence the economic decisions of users tsken on the basis of these financial statements. The extent to which our procedures are capable of delecting irregularities. Including fraud, is detsiled below. In identifying and assessing risks of material misstatement in respect of irregulariti8s, including fraud and non- compliance wtth laws and regulations. our procedures included the following: enquiries of management induding a pre audit meeting; obtaining and reviewing supporting documentstion of policles conc8ming the laws and regulations applicable to the business. • understanding how the charity complies wtth its regulatory framevmrk by making enquiries of management: considering the Culture inherent in the Charity and whether this represents a Cultu of honesty and elhical behaviour with a strong emphasis of detection and prevention of fraud. We assessed the susceptibility of the charitys financial slatements to material misstatement and Gonsidered how fraud might occur. The audit procedures performed included, but were not limited to: challenging management assumptions and eslimates., • identifying and testing unusual joumal 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 Actounting Standards and accounting legislation applicable to a charity: considering how those charged with govemance have addressed the possibility of an override of essential controls or other influence over the financial reporting processes. In addition, we also considered non financial laws relevant to the charity. These do not necessarily have a direct Influen on the charity but might affect the charitS ability to operate. A further description of our responsibilities is available on the Financial Reporting Council's website at: hts:1/ www.frc.org.uklauditorsresponsibilittes. This descrÉption forms part of our auditorfs report.
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF FOREST OF DEAN CROSSROADS - CARING FOR CARERS Use of our report This report is made solely to the charity's trustees, as a body, in accordan with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the chariWs trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have fomied. Roger Downes FCA (Senior Statutory Auditor) for and on behalf of BK PlusAudrt Limited (StatutoryAudrtor) Chartered Certified Accountants 6 Manor Park Business Centre Mackenzie Way Cheltenham Gloucestershire GL519TX Date.. 201
FOREST OF DEAN CROSSROADS ~ CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EJVDED 31 MARCH 2025 Unr•strict Restri¢ted fund$ funds 2025 Total Unrestricted Restricted funds funds 2024 Total 2025 2025 2024 2024 Notes Income from: Donations and legacies Charitable activities Investments 31,283 1.613.141 361 31,283 272,153 1.885.294 361 31,467 1.516.112 3.936 31,467 169,990 1,686.102 3,936 T¢rtal income 1.644,785 272,153 1.916,938 1,551,515 169.990 1,721,505 Expenditure on: Charitable activities 1,649,543 232,103 1,881,646 1,661,507 175.090 1,836.597 Total expenditure 1.649,543 232,103 1.881,646 1,661,507 175.090 1.836,597 Net incomel(expendlture) and movement in funds (4,758) 40,050 35.292 (109,992> (5,100) {115.092) Reconclliation of funds: Fund balances at 1 April 2024 178,853 530 179,383 288,845 5,630 294,475 Fund balances at 31 March 202S 174,095 40,580 214,675 178,853 530 179,383 The statement of financial activities includes all gains and losses recognised in the year. All income and expendlture derive from continuing activities. The notes on pages 12 to 23 form part of these financial statements.
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE STATEMENT OF FINANCIAL POSITION ASAT31 MARCH2025 2025 2024 Notes Fixed assets Tangible assets 12 5,615 Current assets Stocks Debtors Cash at bank and in hand 13 14 21,516 239,529 73,902 33.517 210,868 34,281 334.947 278,666 Credltors: amounts falling due within one year 16 (120,272) (104,898} Net current assets 214.675 173,768 Total assets less Gurrent Ilabilitles 214,675 179,383 The funds of the charity Restricted Income funds Unrestricted funds 17 18 40,580 174.095 530 178,853 214,675 179,383 The notes on pages 12 to 23 form part of these financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies girne. The financial statements were approved by Ihe trustees on 21 November 2025 P De Carteret - Trustee Company registration number (England and Wales) 10-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating activities Cash generaled froml(absorbed by) operations 22 39.260 (132,196) Investing activlties Investment income received 361 3.936 Net cash genérated from investing activiti•s 361 3,936 Net cash generated from financln9 actlv•ties Net Inereasel(de¢r•ase) in ¢a5h and ¢ash oqulvalents 39.621 (128.260) Cash and Gash equlvalents at beginning of year 34.281 162.541 Cash and cash equlval•nt8 at end of year 73,902 34,281 11
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIVDED 31 MARCH 2025 Accounting poli¢ies Charlty Information Forèst Of Oean Crossroads - Caring For Carers is a private company limited by guarantee Incorporated in England and Wales. The registered office is St Annals House. Belle Vue Road, Cinderford. Gloucestershire. GL14 2AB. England. 1.1 Accounting convention The financial statements have been prepared in accordan the charit¢s governing dOrnent, the Companies Act 2006. FRS 102 The Financial Reporting Standard applicable in the UK and Republic ot Ireland" and the Charities SORP 'A¢counting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by FRS 102. Th& financi81 statements are prepared in sterfing. which is the functional rrenCY of the charity. Monetsry amounts in these financial statements a rourKled to the nearest £. The financial statements have been prepared under the historlcal st convention, [modified to include the revaluation of freehold properties and to include investment properttes and certain financial instrLwnents at fair value]. The principal accounling policies adopted are set out below. 1.2 Going concern At the time of approving the financial ststements. the trustees have a reasonable expectstion that the Charty has adequate resources to continue in operational existence for the foreseeable future. Thus the trLEtees continue to adopt the going concem basls of accounting in preparing the financial ststements. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the trustees in fijrtherance of their charitable objectives. Reslricted funds are subject to specific conditlons by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the fjnancial statemenls. Endowment funds a subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 In¢ome Grants receivable are included in full in the Ststement of Financial Actrvtties in the year in whh the conditions for their reIpt have been complied with. less any amounts of grants repayable to the grant-givers. Grants restricted to future a¢Unting periods are deferred and recognised in those future accounting periods. Grants are apportioned to accounting peritsjs on a lime apportionment basis. Purchased care hours wntracts are shown in the Statement of Financial ActivÉties in the year to which they relate. Voluntary income received by way of donations and fnembership subscrrptions, and investment inwme, is included in full in the Statement of Financial Activities in the year to which they retate. The value of servitss provided by volunteers is not included. 12-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefrt to 8 third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is dassified by actFvity. The costs of each activity are made up of the total of costs and shared costs, including support costs involved in undertaking each activty. D1ct costs attributable to a single activlty are allocated di¢t to that adivity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single actNty are apportioned between those actiVitS on a basis consistent with the use of resour5. Central staff Costs are allocated on the basis of time spent, and depreciation charges are allOted on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at o)st and subsequently measured at cost Dr valuation, net of depreciation and any impairment losses. Depreciation is re¢ognised so as to wrile off the cost or valuation of assets less their residual values over thelr useful lives on the following bases: Computers Motor vehicles 25Yè on cost 25% on cost The gain or loss arising on the disposal of an asset Is determined as the difference betsveen the sale proceeds and the carying value of the asset, and Is recognised in the ststement of financial activities. The Board of Trustees have agreed a eaprtalisation policy whereby only items costing £1.000 are considered to be Tangible Fixed Assets, anwhing under this limit being deemed general operating expenditure and included within the Ststement of Financial Aclivities. 1.7 Stocks Stocks are stated at the lower of $t and eslimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and Condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price tess all estimated costs of completion and costs to be incurred in marketing. selling and distribution. 1.8 Cash and ¢ash equivalents Cash and cash equivalents include cash in hand. deposts held at call with banks, other short-temi liquid investments with original maturitles of three months or less. and bank overdrdfts. Bank overdrafts are shown WFthin borrowings in current liabilities. 1.9 Taxation The charity is exempt from corporation tax on its charitable aGlivities. 1.10 Employee benefits The cost of any unused holiday entitlement is COgnised in the period in which the employee's Services are received. Temiination benefits are recognised immedlately as an expense when the charity is demonstrably committed to terminate the employrnent of an employ or to provide temiination benefits. 13-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2025 Accounting policies (Continued) 1.11 Retlrement benefits Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due. 1.12 Fund ac¢ountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular $tricted purposes. Further explanation of the nature and purpose of each fund is induded in the notes to the financial statements. 1.13 Debtors Trade and other debtors are recognised at the settlement amount dug after any discount offered. Bad debts are provided at set rates depending on the age of the invoice. Prepayments are valued at the arnounl prepaid net of any discounts. 1.14 Cr•ditors Creditors and provisions are recognised vthere Ihe charity has a present obligation resulting from a past event that will probably resutt in the transfer of funds to a third party and the amount due to settle the obligation Can be measured or estimated reliably. crfti¢al accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historFcal experience and other factors that are considered to be relevant. Actual resums may differ from these estimates. The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is ViSed where the revision affects only that period, or in the period of the reviston and future periods where the revision affects both current and fvture periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation. the stock valuation and the bad debt provision. Income from donations and legacies Unrnstricted Unrestrlcted fvnd5 2024 nds 2025 Donations and gifts 31,283 31,467 -14-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from investmonts Vnrestrlct•d Unrestricted funds funds 2024 2025 Interest receivable 361 3,936 Income from charftable activlti•s Total Unr•strEct•d Restrl¢tod funds funds 2024 Total funds funds 2025 2025 2025 2024 2024 Activity Grants and other income for care work 1,613,141 272.153 1,885.294 1,516.112 169,990 1,686,102 Grants received, induded in the above, are as follows: Activlty 2025 Activlty 2024 Care delivered PeoplePlus Group Limited Barnwood Trust Big Lottery NHS Gloucestershire Integrated Ca Befriending Group (FOD DC) GIOUster Community Foundation Forest of Dean District Council Offi$ Cinderford Town Council 1,613,141 179.184 43,900 19,500 12.069 10,000 7,500 1.516.112 146,990 5,000 7,500 10.000 500 1,885,294 1,686,102 15-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2025 Expenditure on charitable activities Total 2025 Total 2024 Dlrect costs Staff Costs Depreciation and impairment Insurance Agency costs Telephone Post, printing & ststionary Advertising Sundries Cinderford Day Centre expenses and repairs Travelling expenses and accommodation Tralning & Recruitment Subscriptions & Memberships Accountancy & Professional costs Bad debt write-off Refreshments Staff @xpenses Bank and credit charges Rent, service charges & rates Safety clothing Computer costs Repairs & renewals 1,439,874 5,614 19,005 9,583 42.344 9,740 1.716 192 17.905 107.578 6.615 8,827 57.336 (1,549) 7.388 1,676 4.089 40,408 13,022 80,212 1,280 1,391,969 5,407 19,197 3,555 44,391 10,010 1,602 204 17.061 105,809 6.285 10,666 54,736 1,850 8,823 1,272 6,106 39,413 21,525 78,266 1 ,872,855 1,828,147 Support and governan¢o ¢OSts {See note 7) Support 8.791 8,450 1.881,646 1,836.597 Analysls by fvnd unstrICted fijnds Restricted funds 1,649,543 232,103 1,661,507 175,090 1,881,646 1,836,597 16-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs all0ed to activlties 2025 2024 Auditors. remuneration Auditors. remuneration - non-audit Trustee meeting expenses 6,593 2.198 6,300 2,100 50 8,791 8,450 Net movement In funds 2025 2024 The net movement in funds is stated after chargingl{crediting): Fees payable to the charitys auditor. - for the audit of the charivs financial statements - lor statutory accounts preparation Depreciation of owned tangible fixed assets 6,593 2.198 5.814 6,300 2,100 5,407 Trustees Non8 of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. In the prior year, one of the trustees was paid £624 for webslte seNces on an arms, length basis, 10 Employees The average monthly number of employees during the year was: 2025 Number 2024 Number Total 72 83 Employment ¢osts 2025 2024 Wages and salaries Social security costs Other pension $ts 1,325,441 94,823 19,610 1,283,964 87,541 20,464 1,439,874 1,391,969 17-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees {Continued) The number of employees whose annual remuneration was more than £60.01)0 is as follows= 2025 Number 2024 Number £70,001- £80.000 Remuneration of key managèment Pernn¢1 The remuneration of key management personnel was as follows: 2025 2024 Aggregate compensation 166,089 164,406 The key management personnel of the charty comprise the Chief Executive Officer, Registered Manager, Director of Human Resources and the Company Secretary. 11 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 12 Tanglble fixed assets Computers Motor vohlGles Total Cost At 1 April 2024 19,902 17.500 37,402 At 31 March 2025 19.902 17.500 37,402 Depreciatlon and impalrment At 1 April 2024 Depreciation Charged in the year 18,663 1,239 13,125 4,375 31,788 5,614 At 31 MarGh 2025 19,902 17,500 37,402 Carrying amount At 31 March 2024 1,240 4,375 5,615 13 Stocks 2025 2024 Stocks of PPE 21,516 33.517 18-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Debtors 2025 2024 Amounts frdlling due within one year: Trade debtors Other debtors PPayrnents and accrued income 112,158 1,537 100.681 140.540 2,156 68,172 214.376 210,868 2025 2024 Amounts falling due after more than one year Prepayments and accrued income 25.153 Total debtorJ 239,529 210,868 15 Cash at bank and in hand Cash at bank and In hand includes balan$ held on the COIF Charities Deposit Fund. 16 Credltors: amounts falllng due withln on• year 2025 2024 Other taxation and S¢)cial s8cuiity Trade creditors Other creditors Accruals and deferred income 19,475 12.166 530 88.101 15,539 12,272 8,465 88,622 120,272 104,898 19-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds The restricted funds of the charity cornprise the unexpended balances of donations and grants held on trust subjed to specific conditions by donors as to how they may be used. At 1 April Incoming Resources At 31 March 2024 resources expended 2025 Summerfield Trust Befriending Group (FOD DC) PeoplePlus Group Limrted Big Lottery NHS GIoUSter5hIre Integrated Care Bamwood Trust Active Living Thriving Communities - Soclal Engagement 530 530 10,000 179.184 19,500 12,069 30,000 13,900 7.500 (10.000) (179,184) (4,875) {12,069) (15,000) (3,475) (7.500) 14,625 15,000 10,425 530 272.153 (232,103) 40,580 Previous year: At 1 April Incoming Resources At 31 March 2023 Yesources expended 2024 Summerfield Trust Thriving Communities - Dog Days Carers Breaks l Emergency servIs Befriending Group {FoD DC) Music Memory Active Living Thriving Communities - Social Engagement 530 5.100 630 (5,100) (146.990) (10,000) (500) (5.0001 (7,500) 146,990 10,000 500 5,000 7,500 5.630 169,990 (175,090) 530 -20-
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds (Continued) The balance held on restricted fijnds represents monies brought forward, monies received in the year and amounts held for ongoing work on specific projects at the year-end which is carried forward to support those projects in the coming year. Summerfield Trust awarded £530 to gather stories from clients to produce a book called Woices from the Foresf. This was unspent at the end of the financial year. A grant of £10,000 was awarded by the Forest of Dean District Council towards our Befriending Service. This allows us to provide services to the older and vulnerable residents of the Forest of Dean who are not able to access support in the community. People Plus have provided £179.184. They have a contract with Gloucestershire County Council. We provide iwo elements of this contract on thelr behalf. The first is a Carers Break Servi. where we look after the Cared for, whilst the Car can have some much needed time off. The second element is an Emergency Services Care provision. The Lottery have provided of £19,500 of funding to assist with the cost of providing support to our Active Living Clubs. This includes the Gents, Ladies and Skittles Club. for people who people who due to ill health, isolation or age are not able to get out as much as they would like. The NHS Gloucestershire Integrated Care grant of £12,069 was awarded to purchase a digital social care system from an assured supplier. This was to wver the initial cost and year one costs. Bamwood Trusl have very kindly provided £30.000 of funding to assist with the cost of providing support to number of Active Living Clubs. This includes the Gents, Ladies and Skittles Club. which are njn on a weekly basis, for people who due to ill health, isolation or age are not able to get out as much as they would like. A grant of £7,500 was awarded by Gloucestershire County Council's Thriving Communities fijnd to help with social engagement, to build confidence and provide adivities. We are able to facilitate this using the Skittles ¢lubs that are run on a weekly basis for people who, due to ill health, isolation or age, are not able to get out as much as they would like. A grant of £13,900 was awarded by Gloucester Communty Fi)undat)n to help towards the running of our Active living Services. This helps to support the Skittles clubs that are run on a weekly basis. 8 Unrestrlcted funds The unrestrithd fiJnds of the ¢harity comprise the unexpended balances of donations and grants which are not subject to specrfic conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April Incomin9 Resources At 31 March 2024 resources expènded 2025 General funds 178,853 1.644,785 (1,649,543) 174.095 Previous year: At 1 April In¢omlng Resources At 31 March 2023 resources expended 2024 General funds 288.845 1,551.515 (1,661.507) 178,853 -21
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrestricted funds (Continued) Transfers are made beeen restricted and unrestricted fijnds at the end of every accounting period in cases where: The aclivty of the restricted fund has come to an end and there is an unspent balance that is not repayable to the funder{s), when the surplus is transferred to unrestricted funds: The restricted fund is in deficit and has either come to an end or there is no prospect of a surplus in later period, which the deficit is eliminated by transfer from unrestricted funds. and to transfer the value of tangible ftxed assets from restricted to unrestricted funds when the asset has been purchased from a restricted fund donation but is held for a general and not a restricted purpose. 19 Analysis of net assets betw••n funds Unr•stslcte41 funds Restrfcted Total 2025 2025 2025 At 31 March 2025: Current assetsl{liabilities) 174,095 40.580 214,675 174,095 40.580 214,675 UnresQrlct•d Restrf¢t•d funds lunds 2024 Total 2024 2024 At 31 March 202éL- Tangible assets Current assetsl(liabilities) 5,615 173,238 5,615 173,768 530 178,853 530 179,383 20 Contingent Liabllities Various fijnders retain the right to claw back grants should the use of funds not be in accordance wlth the terms of the grant In the opinion of the trustees no such liability exists at the year-end. 21 Related party transactions The CEO made a short4erm advanL of £23.000 in January 2025 for working capital support at a time of a delay in funder payment. The advance, which was unsecured and incurred no interest chargè, was paid off in full in March 2025. No liability existed at yearnd.
FOREST OF DEAN CROSSROADS - CARING FOR CARERS TRADING AS CROSSROADS GLOUCESTERSHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH2025 22 Cash generated from operations 2025 2024 Surplusl{deficit) for the year 35,292 {115,092} Adjustments for Investment income recognised in statement of financial actimties Depreciation and impairment of tsngible red assets {361) 5.614 (3,936) 5,407 Movements in worklng capital: Decreasellincrease} in stocks {Increase}Idecrease in debtors Increase in Greditors 12,001 (28.661) 15.375 (33,517) 83,607 104,898 Cash generated from operatlons 39.260 41,367 23 Ahalysls of chang•s In net fvnds At 1 Aprll 2024 Cash ftows At 31 March 2025 Cash at bank and in hand 34,281 39,621 73.902 34.281 39,621 73,902 34.281 39,621 73,902