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REGISTERED COMPANY NUMBER: 5028053 (England and Wales) REGISTERED CHARITY NUMBER: 1102796
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020 FOR CROSSROADS CARE NORTH WEST
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Styles and Co JFC Limited Heather House 473 Warrington Road Culcheth Warrington WA35QU
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enossnanbé CARE NORTH WEST
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## CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
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|Report ofthe Trustees||1to 10|
|Reportof theIndependentAuditors||11to13|
|Statement of Financial Activities||14|
|Balance Sheet||15|
|Cash Flow Statement|-|16|
|Notes to the Cash Flow Statement||17|
|Notes to the Financial Statements||18 to 29|
|DetailedStatementofFinancialActivities||30to31|
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## CROSSROADS CARE NORTH WEST
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2020. The trustees 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 Standard applicable in the UK and Republic of treland (FRS 102) (effective 1 January 2015).
OBJECTIVES AND ACTIVITIES Objectives and aims The Charity's objectives are: :
1. To ensure that carers and people with care needs are treated with the respect and sensitivity, recognising the dignity and value of each person for whom our service is provided.
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, 2. To relieve stress experienced by carers, and children and adults who have care needs, as a result of disability, illness or age by offering respite service through the provision of community based ' support workers who are well trained to provide personal and individualised care.
| 3. To deliver a quality service which is consistent and tailored to the individual needs of each carerland the person with care needs. | The Charity employs Carer Support Workers, alongside Supervisory, Administrative and Management staff who have defined and evaluated duties and responsibilities. The Charity ensures that CCNW, staff is supervised and have an annual appraisal, and strives to maintain competitive pay rates. Personne! functions, including pay and conditions review, are ongoing and discussed regularly at Personnel Sub -Committee meetings. There is also a Finance Sub Committee in place and both sub committees are attended by three Trustees and the CEO.
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## CROSSROADS CARE NORTH WEST
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2020
## STRATEGIC REPORT
Achievement and performance
1. The operational business model has been continually monitored and adapted in the light of environmental changes. The benefits of last year's merger have been seen through this financial year.
2. The policies and operative procedures for the Charity continue to be reviewed and monitored as required by Carers Trust. All reviewed policies have been adopted by the Board of Trustees and recorded as such in the minutes of Board meetings.
3. The financial performance of the Charity has been overseen by the CEO and the finance team supported by outside professional financial input; this has enabled finance information to be brought to the Board to enable relevant decisions to be made. Increases in National Minimum wage have improved the hourly rates for front line Care Support Workers; however this has not always been reflected in the commissioned rates that commissioners are willing to pay for social care. 4. Training of all staff has been maintained as dictated by the policies and procedures. All statutory training requirements have been fulfilled.
5. All contracts have been successfully delivered and commissioners have been satisfied at regular audits they have undertaken.
6. Marketing continues to increase private work and the new approach to Carer Support Worker recruitment has also resulted in some increase in recruitment and retention. 7. The Charity continues to provide the same level of support to carers in the face of an increasingly deficient economic climate and continued reductions in government funding.
8. Respite care for carers in St Helens, Halton, Wigan and Leigh, Chorley and South Ribble, Hyndburn and West Lancashire has been continued, although the adjustments to Covid-19 in March immediately resulted in reduced hours.
The organisation lost a significant piece of private work in addition a significant amount of commissioned work was cancelled and some staff had to be furloughed due to a variety of reasons. However the organisation re-grouped and began to operate in some ways within a different delivery model, for example new technologies where utilized to communicate, support and reassure vulnerable service users. Whilst core support interventions continued to be delivered, much to the credit of front line staff and their local management team.
9. We continue to provide End of Life care which is very much valued by carers looking after a loved one who is terminally ill and wishes to remain at home together with a small newly commissioned service to deliver End of Life overnight support was secured via a local CCG.
10. Our work with children with complex needs continues to increase and we maintained our charitable offer of extra support as an alternative to previous Christmas parties. The extra support was responsive to individual need and reflects the needs of the holistic family and their respective individual circumstances. CCNW now offers some free fun activities to its supported children, in addition to some support that we now provide by way of food hampers and presents for all the children in our supported families, not just the ones we are commissioned to support.
11. Local partnerships have developed particularly in Wigan and Halton and we have developed partnerships working with the local universities to undertake joint research.
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## CROSSROADS CARE NORTH WEST
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2020
## STRATEGIC REPORT
## Achievement and performance
12. The CEO successfully negotiated uplifts in hourly rates for existing contracts against the continued background of austerity for local councils, and challenges in health service finance. This helped maintain the continued uplifts in minimum wage and auto enrolment pension provision to ensure CCNW maintains competitive pay rates for Carer Support Workers.
13. Continued reviews of the staff structure took place with the appointment of the Credit Control Manager resulting in successfully reducing the level of debt to very low levels. The appointment of the Quality and Business Senior Manager has resulted in support to the CEO in all aspects of contract provision ensuing the high quality of care and adherence to policies and procedures for which CCNW is recognised.
14. Whilst recruitment of Carer Support Workers continues to be deficient, different approaches to. attract differing age groups have been adopted with some success.
15. CCNW acknowledge the risks to its services both operational and financially which may result from the Pandemic declared in March 2020. The organisation is proactively taking steps to ensure its contractual funding is protected and additional funding is secured for costs to be incurred in respect of Protective Equipment and other issues. |
STRATEGIC PLAN : The organisation made a strategic decision to put a greater emphasis on securing charitable funding, in order to become less reliant on commissioned work and to provide improved project support to its carers, by reducing social isolation and aiming to improve their holistic wellbeing and resilience.
Ongoing discussion with a similar but larger organisation to Crossroads Care North West regarding the potential for both organisations to merge are now on hold due to the Pandemic and its outcome.
The strategic plan has been updated to inform the Annual Business Plan for the years April 2019 - April 2020. This ensured the relevance in the light of changing physical and political environments.
The Charity aims to continue support across all its areas and emphasis continues now on complex care provision such as End of Life and complex Children's Services where we feel we have greater expertise. Domiciliary Care however continues to be the main care provision in the Hyndburn area although we are using our marketing plan to develop alternative services. .
The Risk Management Register will continue to be reviewed and monitored to support the Strategic Plan. ACKNOWLEDGMENTS || In December 2019 Crossroads Care North West, with great sadness, reported the passing! of their Chairperson Joyce Wilcock. Joyce's level headedness, calming influence, knowledge, expertise and guidance were an asset that is greatly missed. ; The Board would like to put on record their appreciation to all the staff for their dedication and commitment especially Sandra Keatley CEO whose leadership and ability to face the challenges _ is commendable.
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## CROSSROADS CARE NORTH WEST REPORT OF THE TRUSTEES FOR THE YEAR ENDED31 MARCH 2020
## STRATEGIC REPORT
## Achievement and performance
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The Board and management team would also like to formally acknowledge the continued support of our commissioners.
## Financial review
Details of the results for the year are shown in the Statement of Financial Activities and Notes forming part of the financial statements. The Trustees are satisfied with the results for the year. The charitable company Statement of Financial Activities is set out on page 14 of these accounts.The trustees report a deficit in the year of £15,103 (2019 - surplus £11,142) and accumulated funds of £161,075 (2019 - £176,178).
## Reserves policy
The Trustees recognise the level of reserves (that is those funds that are freely available) and that the Charity needs to bridge the funding gaps between the expenditure associated with providing care support and receiving resources through grants and donations that provide the funding.
During the year the charitable company's total reserves decreased from £176,178 to £161,075. The amount of restricted reserves was £1,276 (2019:fnil) and the amount of free reserves was £158,217 (2019: £172,578).
## Investment policy and objectives
Under the Memorandum and Articles of Association, the Charity has the power to invest in any way the Trustees see fit in order to achieve its charitable aims. The Trustees, having regard to the liquidity requirements of operating the Charity and to the reserves policy, have operated a policy of keeping available funds in an interest bearing deposit account and seek to achieve a rate of deposit interest which matches or exceeds inflation as measured by the retail prices index.
However it should be noted that the adverse changes to the national economic environment have impacted on the investment income available. The Board of Trustees reviewed a range of potential investment opportunities with a view to maximising income whilst ensuring the security of the Charity's finances. The Board will continue to monitor the position.
## Financial Performance
The Finance Sub Committee provides an on-going review of the Charity's method of reporting its financial performance to the Board of Trustees to ensure we accurately reflect the performance of the Charity and fully comply with the requirement of CC8 - Internal Financial Controls for Charities. The Trustees agreed an annual financial budget for the year.
The principal funding sources are contained within this Report being detailed in Notes 2, 3 & 4 of the Statement of Activities for the year ending 31st March 2020. The Board is extremely grateful to all those who have provided funding. The support of our funders is essential and enables the Charity to continue to provide Carer support.
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## CROSSROADS CARE NORTH WEST
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2020
## STRATEGIC REPORT
## Future plans
Over the next year the Charity aims to continue to provide services across allits geographical areas.
We have recognised that our strength lies in more complex work and not "the quarter hour drop ins" which have been the mainstay of Local Authority domiciliary care contracts. So we will continue to seek work in the specialist areas such as End of Life Care, Children's work and Dementia Care in which our staff) receive comprehensive training. The CEO will consider all publicised tenders in these areas and submit procurement documents where relevant after discussion with the Board. | The Board has a dedicated team of Trustees with a diversity of expertise to support the work of the Charity. This includes those who are Carers themselves. Although it is difficult to recruit Trustees, we we will review the skills required at Board level and seek to to recruit to fill the gaps. STRUCTURE, GOVERNANCE AND AND MANAGEMENT : Governing document Crossroads Care North West is a Registered Charity and also a Company Limited by Guarantee. The Charity is governed by its Memorandum and Articles of Association which define its aims, objectives, duties and responsibilities. | Recruitment and appointment of new trustees , As set out in the Articles of Association, Trustees will be appointed at future Annual General Meetings of the Charity. Trustees may at their discretion admit individuals or organisations to the Board of Trustees. The Board of Trustees may appoint a person who is willing to act to be a Trustee, either to fill a casual vacancy or as an additional Trustee provided that the appointment does not cause the number of ' Trustees to exceed twelve. |
The Board has a dedicated team of Trustees with a diversity of expertise to support the work of the Charity. This includes those who are Carers themselves. Although it is difficult to recruit Trustees, we we will review the skills required at Board level and seek to to recruit to fill the gaps.
## STRUCTURE, GOVERNANCE AND AND MANAGEMENT
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## The Chairperson ofthe Board of Trustees is appointed by the Board of Trustees.
All Trustees are appointed for a period of twelve months, whereby 50% of them resign and should they wish, are subsequently able to offer themselves for re-election.
All Trustees are circulated with invitations to nominate Trustees prior to the AGM and requesting nominations for the AGM. When considering co-opting Trustees, the Board has regard to the requirement for any specialist skills needed.
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## CROSSROADS CARE NORTH WEST
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2020
## STRUCTURE, GOVERNANCE AND MANAGEMENT
## Organisational structure
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The Board of Trustees, which can have up to 12 members, administers the Charity. The Board meets every month (3rd Thursday). There are sub-committees covering personnel and finance, which meet as per the agreed schedule. Additionally there is an ad hoc sub group that reviews the quality standards requirements of the Charity.
The Chief Executive Officer (CEO) manages the day to day operations of the Charity and to facilitate effective operations has delegated authority, within terms of delegation approved by the Trustees for operational matters including finance, employment and personnel issues.
Strategic Planning and Business Planning activities have dedicated "away day" times allocated; these take place at least annually. Strategic and Business plans are reviewed throughout the financial year. A new business strategy plan has been devised to reflect the current market conditions and is updated monthly by the CEO and reviewed/monitored by the Board of Trustee's.
The Charity is subject to Inspections by the Care Quality Commission (CQC). The Charity is also monitored and evaluated and audited both from a financial perspective and a service delivery perspective by its Commissioners, notably the local authority, Adult Services Directorate, The Children's Services Directorate and the Primary Care Trust. Other grant making bodies also demand fiscal, quality and service standards’ monitoring.
CQC concern themselves with all the major issues of service delivery and management, including quality, value for money, voice of service users of the Charity, risk management of all elements, strategic planning and development issues, personnel, work force planning, finance and governance. To satisfy these agencies a rigorous detailed examination is undertaken with reports published and placed in the public domain. We pride ourselves on reaching good standards in CQC audits across all our operating areas of service delivery. Additionally, the Charity has its own carer questionnaire, which is an annual one sent to all carers and families. A Trustee is appointed as the nominated person to scrutinise and comment upon these returns. This is part of the quality control process of the organisation. CCNW also conducts an annual staff survey, which is analysed on a timely basis and any concerns/issues managed accordingly. Additionally Trustees attend (on rota) regular staff meetings, where all staff come together in a formal meeting on a scheduled basis. The role of the Trustee here is to interact with the staff to gain feedback from them, but also to inform the staff of proposals or possible developments and the general thinking of the Board regarding the service and its development.
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## CROSSROADS CARE NORTH WEST
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2020
## STRUCTURE, GOVERNANCE AND MANAGEMENT
## Induction and training of new trustees
New Trustees will spend time in the office with the Chief Executive Officer (CEO) having the systems, processes, policies and philosophy of the Charity explained to them. They are issued with the necessary policy and procedures documents, with the Charity's handbook that details the day to day working of the Charity, and is the guidance book for the Carer Support Workers. Additionally they meet with the Chairperson of the Board of Trustees, together with other Trustees to gain knowledge and insight into the workings of the Board, and its sub Committees. They also receive a copy of the latest CQC and CROQUET reports, together with a copy of the Memorandum and Articles of Association, the Business Plan and the Strategic Plan along with the recent financial report and the most recent AGM report. The CEO will also ensure that new Trustees meet with key members of staff and also meet all the Carer Support Workers at one of the regular staff meetings.
Trustees are also encouraged to attend appropriate internal organised Crossroads Care and external training events where these will facilitate the undertaking of[their][role.]
Key management remuneration | Salaries are regularly bench marked against similarly sized Crossroads Care charities. Increments are based upon annual appraisal and achievement of objectives. | Public Benefit The Charity exists to provide services to members of the public who are carers. Without this support their own health and wellbeing would inevitably suffer, the impact on Carers’ health being well documented. It is part of the Charity's ethos to develop services to meet the changing needs of carers and to be responsive to requests for support. Any surplus generated from the provision of our services is used to further , address the needs of carers within our operating Area of Benefit. The Trustees have considered the Charity Commission’s guidance on public benefit.
## Related parties
The company is governed by the Carers Trust Constitution for Member Schemes which has been accepted by the Charities Commission and Companies House. Liability of the members remains at a maximum of £5 each. The Carers Trust provide legal, personnel and sound governance advice. The Trust also acts as a conduit with Central Government and the Regions and spearhead the awareness-raising of Carer's issues on the national stage. As with many similar Organisations who have affiliated members, the corporate identity with regard to policies, procedures, contracts, forms and so on is developed centrally. Each Charity retains its own identity and responsibility for its own income generation, governance and management.
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CROSSROADS CARE NORTH WEST
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## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2020
## STRUCTURE, GOVERNANCE AND MANAGEMENT
## Risk management
CCNW continues to operate in a very challenging economic environment. However the organisation has adopted a number of risk reducing operational practices in an attempt to mitigate/reduce some operating _ wherebyrisks. A significantCCNW thentransferappliedof local7 dayauthoritypaymentcommissionedterms, this supportsbusinesscashtransferredflow. Aoverstrategicto DirectapproachPayments,was adopted with local commissioners which eventually secured improved hourly rates of pay. A targeted approach to credit control has also been adopted by the organisation which has proved successful and improved the cash at bank and cash flow. Monthly income and expenditure is closely monitored in a timely manner, to enable quick responses to any financial challenges. CCNW has reduced its overheads and negotiated a number of reductions to them, this alongside of improved hourly rates has proven beneficial when managing very tight margins, in income versus expenditure. Ongoing increases to minimum wage and a lack of strategic leadership from central government continue to cause great challenges within the social care sector, however CCNW has focussed on condensing its business footprint and reach, securing greater economies of scale in specific areas of delivery.
## REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number : 5028053 (England and Wales) Registered Charity number 1102796
Registered office Unit 10, St Helens Technology Centre Waterside Court St Helens Merseyside WA91UA
Trustees P R Cahill Mrs EJ Dearden MBE DL Mrs C Mather TA Narayanan - resigned 1.5.19 MrsJ Richards J G Spencer MrsJ Wilcock - deceased 14.12.19
## Charity Management
Ms S Keatley - Chief Executive Officer
Company Secretary AJ Gore
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## CROSSROADS CARE NORTH WEST
## REPORT OF THE TRUSTEES
## FOR THE YEAR ENDED 31 MARCH 2020
## REFERENCE AND ADMINISTRATIVE DETAILS
Auditors Styles and Co JFC Limited
Heather House 473 Warrington Road Culcheth Warrington WA35QU Solicitors Tickle Hall Cross, 25 Hardshaw Street, St Helens, Merseyside, WA10 1RF.
## Bankers
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Barclays Bank PLC, 19 Church Street, St Helens, Merseyside, WA10 1BG.
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## STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (who are also the directors of Crossroads Care North West for the purposes 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), including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland". Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to |
- select suitable accounting policies and then apply them consistently;
- - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to: presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
in so far as the trustees are aware:
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- there is no relevant audit information of which the charitable company's auditors are unaware; and - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
AUDITORS , The auditors, Styles and Co JFC Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.
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## CROSSROADS CARE NORTH WEST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2020
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on wna dil ROPE signed on the board's behalf by:
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Mrs Ed‘Dearden MBE DL - Trustee
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CROSSROADS CARE NORTH WEST
## Opinion
We have audited the financial statements of Crossroads Care North West (the ‘charitable company’) for the year ended 31 March 2020 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of treland’. |
In our opinion the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 31 March 2020 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; ; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland’; and | - have been prepared in accordance with the requirements of the Companies Act 2006. : Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable {aw. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the 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 of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. |
## Conclusions relating to going concern
- We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: ; - the trustees' use of the going concern basis of accounting in the preparation of the ‘financial statements is not appropriate; or
- the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the.| financial statements are authorised for issue. .
- Other information The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. . | Page 11 : |
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CROSSROADS CARE NORTH WEST
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## Opinions on other matters prescribed by the Companies Act 2006
- In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- - the Report of the Trustees has been prepared in accordance with applicable legal requirements.
## Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of[the][Trustees.]
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to 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 - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.
## Responsibilities of trustees
As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
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A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors’ 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
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## REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CROSSROADS CARE NORTH WEST
Mr lan Lloyd (SAee utory Auditor) for and on behalf of Styles and Co JFC Limited Heather House 473 Warrington Road Culcheth Warrington WA35QU Date: f7 rae lgieveeeeneneteasenas
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## CROSSROADS CARE NORTH WEST
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2020
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|---|---|---|---|---|---|---|---|
|31.3.20|31.3.19|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME AND|ENDOWMENTS|FROM|
|Donations|and|legacies|2|29,137|1,227|30,364|23,749|
|Charitable|activities|4|
|Caring and|Grants|1,334,398|-|1,334,398|1,523,261|
|Investment|income|3|231|-|231|299|
|Total|1,363,766|1,227|1,364,993|1,547,309|
|EXPENDITURE|ON|
|Charitable|activities|5|
|Caring and|Grants|1,379,645|451|1,380,096|1,536,167|
|NET INCOME/(EXPENDITURE)|(15,879)|776|(15,103|)|11,142|
|Transfers|between|funds|15|(500)|500|-|-|
|Net movement|in|funds|(16,379)|1,276|(15,103|}|11,142|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|176,178|-|176,178|165,036|
|TOTAL FUNDS CARRIED|FORWARD|159,799|1,276|161,075|176,178|
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The notes form part of these financial statements
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## CROSSROADS CARE NORTH WEST
||BALANCE SHEET|BALANCE SHEET|||||
|---|---|---|---|---|---|---|
||AT 31|MARCH 2020|||||
|||||31.3.20|313.19||
||Unrestricted||Restricted|Total||Total|
|||fund|funds|funds||funds|
||Notes|£|£|£||£|
|FIXED ASSETS||||||,|
|Tangible assets|11|1,581|-|1,581||-3,600|
|CURRENTASSETS||||||||
|Debtors
Cash atbank|12|175,130
51,146|-
1,276|175,130
52,422|216,358
54,035||
|||226,276|1,276|227,552|270,393||
|CREDITORS||||||:|
|Amountsfallingduewithin oneyear|13|(68,058 )|-|(68,058)|(97,815)||
|||||||||
|NETCURRENTASSETS||158,218|1,276|159,494|172,578||
|TOTALASSETSLESSCURRENTLIABILITIES||159,799|1,276|161,075|176,178||
|NETASSETS||159,799|1,276|161,075|176,178||
|FUNDS|15|||||.|
|Unrestricted funds||||159,799|176,178||
|Restricted funds||||1,276|;|-|
|TOTAL FUNDS||||161,075|176,178||
|The financial statements were approved|by the Board ofTrustees on(4-10>|||> tote.|and were||
|signed on its behalf by:|||||,||
|= EJ Dearden MBE DL -Trustee|||||i||
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|The notes|form part|ofthese financial statements|||||
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## CROSSROADS CARE NORTH WEST
## CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2020
.
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|31.3.20|31.3.19|
|Notes|£|£|
|Cash|flows|from|operating|activities:|
|Cash|generated|from|operations|1|11,140|62,328|
|Interest|paid|(13,144)|(14,429)|
|Net|cash|provided|by (used|in)|operating|
|activities|(2,004)|47,899|
|Cash|flows|from|investing|activities:|
|Sale|of tangible|fixed|assets|160|-|
|Interest|received|231|299|
|Net|cash|provided|by|(used|in)|investing|
|activities|391|299|
|Change|in|cash|and|cash|equivalents|in|the|
|reporting|period|(1,613)|48,198|
|Cash|and|cash|equivalents|at the|beginning|of|
|the|reporting|period|54,035|5,837|
|Cash|and|cash|equivalents|at the|end|of the|
|reporting period|52,422|54,035|
**----- End of picture text -----**
The notes form part of these financial statements
Page 16
.
## CROSSROADS CARE NORTH WEST
## NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2020
## 1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
||ACTIVITIES||||
|---|---|---|---|---|
||,||31.3.20|31.3.19|
||||£|£|
||Netincome/(expenditure) forthe reporting period (as perthe||||
||statementoffinancial activities)||(15,103 )|11,142|
||Adjustments for:||||
||Depreciation charges||2,019|4,426|
||Interest received||(231)|_ (299)|
||Interest paid||13,144|14,429|
||Decrease in debtors||41,228|22,520|
||(Decrease)/increase in creditors||(29,917)|10,110|
||Netcashprovidedby(used in)operating activities||11,140|62,328|
|2.|ANALYSIS OFCHANGES IN NETFUNDS|||'|
||At|1/4/19|Cash flow|At 31/3/20|
|||£|£|l€|
||Net cash|||;|
||Cash at bank|54,035|(1,613)|52,422|
||Total|54,035|(1,613)|52,422|
| | | |
|
**----- Start of picture text -----**
)
**----- End of picture text -----**
Page 17
CROSSROADS CARE NORTH WEST
-
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020
1. ACCOUNTING POLICIES
**----- Start of picture text -----**
.
**----- End of picture text -----**
- .
## Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting 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) (effective 1 January 2015)', Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Crossroads Care North West is a registered charity in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 8 of these financial statements.
## Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants from government agencies where there is a service contract are included as income from charitable activities.
## Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Improvements to property - 5 years straight line Fixtures and fittings - at varying rates on cost Computer equipment - 25% on cost and 20% on cost
## Taxation
Taxation , The charity is exempt from corporation tax on its charitable activities.
Page 18
.
## CROSSROADS CARE NORTH WEST
## NOTES TO THE FINANCIAL SFATEMENTS - CONTINUED
**----- Start of picture text -----**
,
**----- End of picture text -----**
## FOR THE YEAR ENDED 31. MARCH 2020
## 1. ACCOUNTING POLICIES - continued
## Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in futherance of the general objectives of the charity and which have not been designated for other purposes. | Designated funds comprise unrestricted funds that have been set aside by the trustees for darticular purposes. The aim and use of each designated fund is set out in the notes to the Financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## Pension costs and other post-retirement benefits
|
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
The company pays a fixed contribution to the personal pension scheme of an employee.
|
## Debtors and creditors receivable/ payable within on year
Debtors and creditors with no stated interest rate and receivable or payable within one. year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## Judgements and key sources of estimation sources of estimation of estimation estimation uncertainty.
Judgements and key sources of estimation sources of estimation of estimation estimation uncertainty. . Estimates and judgements are continually evaluated and are based on historical experience other factors, including expectations of future events that are believed to be reasonable under the circumstances. Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds and the expected level of income and expenditure for the 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to continue as a going concern. . |
Estimates and judgements are continually evaluated and are based on historical experience and. other factors, including expectations of future events that are believed to be reasonable under the circumstances.
|
|
|
|
Page 19
|
CROSSROADS CARE NORTH WEST
’
2. DONATIONS AND LEGACIES
## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2020
**----- Start of picture text -----**
||||
|---|---|---|
|31.3.20|31.3.19|
|£|£|
|Donations|30,364|21,749|
|Legacies|-|2,000|
|,|30,364|23,749|
**----- End of picture text -----**
Income from donations and legacies was £30,364 (2019:£23,749) of which £1,227 (2019:£nil) was attributable to restricted and £29,137 (2019:£23,749) was attributable to unrestricted funds.
3. -INVESTMENT INCOME
**----- Start of picture text -----**
|||||
|---|---|---|---|
|,|
|31.3.20|31.3.19|
|£|£|
|Deposit account|interest|231|299|
**----- End of picture text -----**
: income from investments was £231 (2019: £299) of which £231 (2019: £299) was attributable to unrestricted income.
## 4. INCOME FROM CHARITABLE ACTIVITIES
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|31.3.20|31.3.19|
|Activity|£|£|
|St|Helens|MBC|Caring|and|Grants|205,429|240,519|
|Halton|&|St|Helens|CCG|Caring|and|Grants|28,741|71,363|
|St|Helens|CYP|Caring|and|Grants|39,465|10,540|
|Spot|sales|Caring and|Grants|572,687|461,164|
|Halton|BC Short|Breaks|Caring|and|Grants|95,000|118,583|
|Pilkington|Charitable|Caring|and|Grants|-|2,955|
|Wigan|MBC AH|Caring and|Grants|158,173|164,557|
|Lancashire|CC Spot|Caring and|Grants|116,128|330,201|
|Central|Lancashire|CCG|Caring|and|Grants|95,527|83,456|
|Parkinson|UK|Caring|and|Grants|366|1,179|
|Charity|Hours|Caring|and|Grants|22,882|38,744|
|1,334,398|1,523,261|
**----- End of picture text -----**
Income from charitable activities was £1,334,398 (2019: £1,523,261) of which f£nil (2019: £nil) was attributable to restricted and £1,334,398 (2019 - £1,523,261) was attributable to unrestricted funds.
Page 20
|
.
## CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED : FOR THE YEAR ENDED 31 MARCH 2020
## 5. CHARITABLE ACTIVITIES COSTS
Caring and Grants
Direct costs Totals (See note 6) £ £ 1,380,096 1,380,096
Page 21
:
,
## CROSSROADS CARE NORTH WEST
## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2020
## 6. DIRECT COSTS OF CHARITABLE ACTIVITIES
:
||||31.3.20||31.3.19|
|---|---|---|---|---|---|
||||£|a|2|
|Staffcosts|||1,151,399|1,280,898||
|Rates and water|||31,011||48,960|
|Insurance|||9,412||12,435|
|Lightand heat|||2,815||3,590|
|Telephone|||22,006||28,865|
|Postageand stationery|||8,343||9,163|
|Advertising
Sundries|||130
5,338||(254)
9,387|
|Travel
Sundryequipment and maint|||40,586
8,241||28,029
10,483|
|Uniforms and consumables|||2,592||2,077|
|Computer and ITcosts|||16,376||16,615|
|Affiliation fees|||15,665||12,323|
|Training coursesand fees|||6,214||4,172|
|Recruitment costs|||6,506||3,615|
|Legal and professional fees|||2,180||6,614|
|Consultancy fees|||7,763||18,780|
|Audit
Trustees expenses|||8,064
54||7,200
25|
|Bad debts|||20,238||14,335|
|Depreciation
Interest payable and similarcharges|||2,019
13,144||4,426
14,429|
||||1,380,096|1,536,167||
||31.3.20|31,.3.20|31.3.20|31.3.19||
||Unrestricte|||||
||d|Restricted|Total|Total||
|Staffcosts|1,150,948|451|1,151,399|1,280,898||
|Rent and rates|31,011|-|31,011||48,960|
|Insurance|9,412|-|9,412||12,435|
|Utilities
Postage andtelephone|2,815
22,006|-
-|2,815
22,006||3,590
28,865|
|Printingand stationery|8,343|-|8,343||9,163|
|Publicity|130|-|130||(254)|
|Sundry expenses|5,338|-|5,338||9,387|
|Travel|40,586|-|40,586||28,029|
|Sundry equipment and||||||
|maintenance|8,241|-|8,241||10,483|
|Uniforms and||||||
|consumables
Computercosts|2,592
16,376|-
-|2,592
16,376||2,077
16,615|
|Affiliations fees|15,665|-|15,665||12,323|
|Trainingcoursesandfees|6,214|-|6,214||4,172|
|Recruitmentcosts|6,506|-|6,506||3,615|
Page 22
|
5
i
## CROSSROADS CARE NORTH WEST
## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2020
**----- Start of picture text -----**
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|6.|DIRECT COSTS OF CHARITABLE ACTIVITIES|- continued|:|
|Legal|and|professional|
|fees|2,180|-|2,180|6,614|
|Bad|debt expense|20,238|-|20,238|14,335|
|ConsultancyInterest|payable|and|7,763|-|7,763,|18,780|
|charges|13,144|-|13,144|14,429|
|Trustees expenses|54|-|54|||25|
|Audit fee|8,064|-|8,064|7,200|
|Depreciation|2,019|-|2,019|1426|
|1,379,645|451|1,380,096|1,536,167|
|i|
|Included|in|the|above|charitable|activities|costs|of|£1,380,096|(£1,536,167)|,|total|costs of|£451|
|(2019:|f£nil)|were|attributable|to|restricted|and|£1,379,645|(2019|-|£1,536,167}|was|attributable|to|
|unrestricted|funds.|3|
**----- End of picture text -----**
Restricted funds includes funds which are to be used in accordance with specific restrictions imposed by donors. i
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
.
**----- Start of picture text -----**
||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|31.3.20|313.19|
|£|€£|
|Depreciation|- owned|assets|1,859|4,427|
|TRUSTEES'|REMUNERATION|AND|BENEFITS|;|
|There|were|no|trustees’|remuneration|or|other|benefits|for|the|year|ended|31|March|2020|nor|for|
|the year ended|31|March|2019|.|.|
**----- End of picture text -----**
8. TRUSTEES' REMUNERATION AND BENEFITS
## Trustees' expenses
During the year, 1 trustee (2019 - 1) received payments totalling £54 (2019 - £25) from re-imbursed travel expenses relating mainly to mileage expenses.
|
|
|
**----- Start of picture text -----**
|
**----- End of picture text -----**
Page 23
CROSSROADS CARE NORTH WEST
$
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2020
## 9. STAFF COSTS
||31.3.20|31.3.19|
|---|---|---|
||£|£|
|Wages and salaries|1,077,707|1,207,334|
|Social security costs|56,995|63,556|
|Otherpension costs|16,697|10,008|
||1,151,399|1,280,898|
The average monthly number of employees during the year was as follows:
||||31.3.20|31.3.19|
|---|---|---|---|---|
|Office|staff||11|8|
|Carersupport|supportworkers||74|91|
|||.|85|99|
No employees received emoluments in excess of £60,000.
The total remuneration paid to key management personnel was £97,058 (2019 - £77,896). Key management personnel comprise the trustees, Chief Executive and Project Co-ordinator.
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|
|||Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||fund|funds|funds|
|||£|£.|£|
|INCOMEAND ENDOWMENTS FROM|||||
|Donations and legacies||23,749|-|23,749|
|Charitable activities|||||
|Caring and Grants||1,523,261|-|1,523,261|
|Investment income||299|7|299|
|Total||1,547,309|-|1,547,309|
|EXPENDITURE ON|||||
|Charitable activities|||||
|Caring and Grants||1,536,167|-|1,536,167|
|Total|;|1,536,167|-|1,536,167|
|NETINCOME/(EXPENDITURE)||11,142|-|11,142|
Page 24
.
## CROSSROADS CARE NORTH WEST
## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
## FOR THE YEAR ENDED 31 MARCH 2020
|||||||||:|
|---|---|---|---|---|---|---|---|---|
|10.|COMPARATIVES FOR THESTATEMENTOF FINANCIALACTIVITIES -||||continued||||
|||||Unrestricted||Restricted||Total|
||||||fund|funds||funds|
||||||£|£||£|
||RECONCILIATION OF FUNDS||||||||
||Totalfundsbrought forward|||165,036||-|165,036||
|||||||||||
||TOTALFUNDSCARRIEDFORWARD|||176,178||-|176,178||
|11.|TANGIBLE FIXED ASSETS|||||||.|
|||Improvements|— Fixturesand|||Computer|||
|||to property||fittings||| equipment||‘Totals|
|||£|||£|£||'£|
||COST||||||||
||At 1April2019
Disposals
At31March 2020|16,865
.
_
16,865||29,220
(211)
_
29,009||38,799
-
—_—
38,799|84,884
|
(211)
——
84,673||
||||||||‘||
||DEPRECIATION||||||||
||At 1April 2019|16,865||27,806||36,613|81,284||
||Chargeforyear||-||224|1,635||1,859|
||Eliminated on disposal||-||(51)|-|*|(51)|
||At31 March 2020|16,865||27,979||38,248|83,092||
||NET BOOKVALUE||||||||
||At 31 March 2020||-||1,030|551|'|1,581|
||At31 March 2019||-||1,414|2,186||3,600|
|12.|DEBTORS:AMOUNTSFALLING DUEWITHINONEYEAR||||||;||
|||||||31.3.20|'31.3.19||
|||||||£||£|
||Trade debtors|||||87,923|131,638||
||Otherdebtors|||||5,464||19,523|
||Prepayments and accrued income|||||81,743||65,197|
|||||||175,130|216,358||
||||||||I||
|||Page 25|||||||
||||||||;||
CROSSROADS CARE NORTH WEST
.
## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2020
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|,|
|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE YEAR YEAR|
|31.3.20|31.3.19|
|£|£|
|Trade|creditors|9,697|17,171|
|Social|security and|other taxes|11,006|13,115.|
|Other|creditors|2,943|-|
|Accrued|expenses|44,412|67,529|
|68,058|97,815|
**----- End of picture text -----**
## 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR YEAR
## 14. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|31.3.20|31.3.19|
|£|£|
|Within|one year|15,192|27,089|
|Between|one|and|five|years|4,000|20,200|
|19,192|47,289|
**----- End of picture text -----**
## 15. MOVEMENT IN FUNDS
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|Net|Transfers|
|movement|in|between|
|At|1/4/19|funds|funds|At|31/3/20|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|176,178|(15,879)|(500)|159,799|
|Restricted|funds|
|Marilyn|Porter|-|776|500|1,276|
|TOTAL FUNDS|176,178|(15,103|)|-|161,075|
**----- End of picture text -----**
Page 26
‘
CROSSROADS CARE NORTH WEST
## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2020
## 15. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|1,363,766|(1,379,645|)|(15,879)|
|Restricted|funds|||
|Marilyn|Porter|1,227|(451)|||776|
|SO|
|TOTAL|FUNDS|1,364,993|(1,380,096|)|(15,103)|
|a|
|Comparatives for movement|in|funds|.|
|Net|||
|movement|in|
|At|1/4/18|funds|At|31/3/19;|
|£|£|;|£|
|Unrestricted|Funds|
|General|fund|165,036|11,142|176,178|
|TOTAL FUNDS|165,036|11,142|‘176,178|
|||
|Comparative|net|movement|in|funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|1,547,309|(1,536,167|)|11,142|
|TOTAL FUNDS|1,547,309|(1,536,167|)|11,142|
**----- End of picture text -----**
|
)
|
|
Page 27
1
CROSSROADS CARE NORTH WEST
*
## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2020
## 15. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|Net|Transfers|
|movement|in|between|
|At|1/4/18|funds|funds|At|31/3/20|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|165,036|(4,737)|(500)|159,799|
|Restricted|funds|
|Marilyn|Porter|-|776|500|1,276|
|TOTAL|FUNDS|165,036|(3,961)|-|161,075|
**----- End of picture text -----**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|-|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|2,911,075|(2,915,812)|(4,737)|
|Restricted|funds|
|Marilyn|Porter|1,227|(451)|776|
|TOTAL FUNDS|2,912,302|(2,916,263|)|(3,961)|
**----- End of picture text -----**
## 16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2020.
Page 28
‘
## CROSSROADS CARE NORTH WEST
## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2020
## 17. SUPPORT COSTS
These costs are included in the direct costs of charitable activities.
|||||
|---|---|---|
|Support costs incurred inthe year in relation to charitable activities were as follows:|||
|Staff costs
Postageandtelephone
Rent, rates, lightand heat
Insurance|31.3.20
£
111,571
2,132
3,278
912|31.3.19
£ |
124,119
2,797
5,092
1,205|
|Affiliation fees|1,518|1,194|
|Printingand stationery|808|888|
|Sundry expenses|517||
910|
|Office equipment & maintenance|799|1,016|
|Professional fees (including audit)|10,244|13,814|
|Consultancy|6,210|15,024|
|Trainingcourses and publicity|602|,
404|
|Computer costs|1,587|1,610|
|Trustee expenses|54|;
25|
|Depreciation
Bankcharges|196
1,274|429
1,398|
|||||
||141,701|169,925|
|
|
'
Page 29
## CROSSROADS CARE NORTH WEST
## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2020
||31.3.20||31.3.19|
|---|---|---|---|
||£||£|
|INCOMEAND ENDOWMENTS||||
|Donations and legacies||||
|Donations|30,364||21,749|
|Legacies|-||2,000|
||30,364||23,749|
|Investment income||||
|Deposit account interest|231||299|
|Charitable activities||||
|St Helens MBC|205,429||240,519|
|Halton & St HelensCCG|28,741||71,363|
|St Helens CYP|39,465||10,540|
|Spot sales|572,687||461,164|
|Halton BC Short Breaks|95,000||118,583|
|Pilkington Charitable|i||2,955|
|Wigan MBCAH|158,173||164,557|
|Lancashire CCSpot|116,128||330,201|
|Central LancashireCCG|95,527||83,456|
|Parkinson UK|366||1,179|
|Charity Hours|22,882||38,744|
||1,334,398|1,523,261||
|Total incomingresources|1,364,993|1,547,309||
|EXPENDITURE||||
|Charitable activities||||
|Wages|1,077,707|1,207,334||
|Social security|56,995||63,556|
|Pensions|16,697||10,008|
|Rates and water|31,011||48,960|
|Insurance|9,412||12,435|
|Lightand heat|2,815||3,590|
|Telephone|22,006||28,865|
|Postageand stationery|8,343||9,163|
|Advertising
Sundries|130
5,338|~|(254)
9,387|
|Travel
Carriedforward|40,586
1,271,040|28,029
1,421,073||
This page does not form part of the statutory financial statements
Page 30
‘
:
||CROSSROADS CARE NORTH WEST|;|
|---|---|---|
|DETAILED STATEMENT OF FINANCIALACTIVITIES|||
|FORTHE YEAR ENDED 31 MARCH 2020||:|
||31.3.20
£|31,3.19
if|
|Charitable activities
Broughtforward|1,271,040|1,421,073|
|Sundryequipmentand maint
Uniformsand consumables|8,241
2,592|10,483
\2,077|
|Computer and ITcosts|16,376|16,615|
|Affiliation fees
Trainingcoursesandfees
Recruitment costs|15,665
6,214
6,506|12,323
ja72
13,615|
|Legal and professionalfees
Consultancyfees|2,180
7,763||6,614
18,780|
|Audit
Trustees expenses|8,064
54|7,200
25|
|Bad debts|20,238|14,335|
|Depreciation of tangiblefixed assets
Bank interest|2,019
13,144|| 4,426
14,429|
||———_—_
1,380,096|———
1,586,167|
|Total resourcesexpended|1,380,096|1,536,167|
|||||
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|Net(expenditure)/income|(15,103 )|,11,142|
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