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2024-03-31-accounts

CROSSROADS TENDRING & COLCHESTER LTD Charity Number: 1103860 Company Number: 5019338

TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

CROSSROADS TENDRING & COLCHESTER LTD

CONTENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Legal and administrative information 1
Trustees Annual Report 2 - 3
Independent Examiners Report 4
Statement of Financial Activities 5
Balance Sheet 6
Statement of Cash Flow 7
Notes to the financial statements 8 - 11

CROSSROADS TENDRING & COLCHESTER LTD

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024

Charity number 1103860
Company registration number 05019338
Registered Office Suite 3 Unit 3 Bosworth House
High Street
Thorpe Le Soken
Essex
CO16 0EA
Trustees Hugh Beavan (director & trustee)
Karoline Hlubek (director & trustee)
Katie Grover (director) (appointed 19 September 2023)
Noreen Stoker (director & trustee)
Darren Wardle (director & trustee)
James Wilson (director & trustee)
Don Miller (director & trustee)
Sandra Gooch (director & trustee)
Company Secretary Dawn Breame
Tracey Bennett (appointed 16 August 2023)
Chairman Noreen Stoker
Accountants Community360
Winsley's House
High Street
Colchester
Essex
CO1 1UG

1

CROSSROADS TENDRING & COLCHESTER LTD

CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

This financial year we have continued to maintain slow but steady growth in the number of services and referrals made. In recent months the number of referrals has fluctuated slightly but we have managed to increase the number of care hours we deliver in Tendring and Colchester. To increase our services, we have advertised our services through adverts streamed in hospital waiting rooms, leaflets and brochures.

As part of our internal quality monitoring process a random sample of clients were asked to complete a questionnaire regarding the care and support service, they received from us. New clients have mainly come to us as they have heard about Crossroads from friends or relatives who had used our services and recommended us. We have continued with our strategy to provide the same carer to clients on a regular basis as this has been well received in the past.

We continue to offer our Taster Service, that is a free service to carers through the grant we received from Colchester Catalyst. The Trustees have agreed that Crossroads will continue this service should the money run out before the end of the financial year. Currently carers, who are not in receipt of a carer’s direct payment, are offered 2 hours a week for three weeks for free to try the services and see if it suits them and the person they look after. If carers have a regular service from Crossroads, they can also claim an additional 8 hours to attend appointments related to their own health.

Essex County Council withdrew funding for the Light touch services from 1[st] October 2023. A result of this was that 72 clients left. We are still able to offer services to six families who were able to self-fund.

Our staffing levels have dropped slightly to an average of 42. As requests for services grow, we will continue to increase our staff numbers. During this financial year 12 staff have left Crossroads. We have welcomed 5 new staff members during the course of the year. The number of days lost to Covid sickness has declined considerably.

As a result of our annual review of staff wages an increase of 6% was implemented. We will continue to provide our staff with a range of benefits including the use of the pool car which has helped to minimise disruption to staff who have experienced problems with their own car. We will also continue to provide financial incentives and a mental support service which our staff can access if necessary.

The accounts for this year show a small profit of £12,546. The rise in interest rates has meant our reserves are healthy and that we are in a good position to continue to support our clients’ services.

As a result of a problem with estimated meter readings during the course of this year, we will have to make provision for the cost of electricity for the whole year. This issue is in the process of being resolved.

As a result of an Employee Tribunal an out of court settlement was made for £7000. This cost was covered by our Insurers. The cost of defending this case would have been significant and the Trustees felt that the settlement was the most appropriate action even though it was agreed by all that the claims made were disputable.

The members or our Board remain unchanged this year and we hope to increase the number of Trustees in the coming year. We look forward to working together to provide the service and care our clients rely on.

2

CROSSROADS TENDRING & COLCHESTER LTD

CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

Finally, our Mission Statement and Statement of Public Benefit.

“Crossroads” promotes, offers, supports, and delivers high quality services to carers and the people with care needs.”

This is in direct regard to The Charity Commission purpose number 10 which states “the relief of those in need by reason of youth, age, ill health, disability, financial hardship or over disadvantages.”

Crossroads Tendring and Colchester is an independent incorporated charity Registration number: 1103860 whose geographical area for service provision is Essex

Trustees Responsibility Statement

The trustees (who are also the directors of Crossroads Tendring & Colchester Ltd for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the of the company and the income and expenditure of the company for that period.

The Trustees have had due regard to the guidance on public benefit published by the Charity Commission in section 17(5) of the 2011 Charities Act”.

Crossroads Tendring & Colchester supports Carers in the Tendring & Colchester districts by offering services which includes respite, personnel care, medication administration, shopping, light housework duties, companionship, and a bereavement support service.

In preparing these financial statements, the trustees are required to: · select suitable accounting policies and then apply them consistently; · observe the methods and principles in the Charities SORP; · make judgements and accounting estimates that are reasonable and prudent; and · prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation. The trustees are responsible for keeping adequate accounting records that are enough to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed of behalf of the trustees.

Noreen Stoker ……........…………………….. Director Date……..................…...……...…

3

CROSSROADS TENDRING & COLCHESTER LTD

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Notes
Incoming resources
Donations & legacies
Income from charitable activities
2
Investment Income
3
Total incoming resources
Resources expended
Charitable activities
4/5
Total resources expended
Net income/(expense) before transfers
Transfer between funds
Net Movement in Funds
Balances brought forward at 1st April 2023
Balances carried forward at 31st March 2024
Unrestricted
funds
£
1,840
700,128
8,126
710,094
698,426
698,426
11,668
-
11,668
391,782
403,450
Restricted
funds
£
-
20,923
-
20,923
20,045
20,045
878
-
878
8,101
8,979
2024
2023
Total
Total
£
£
1,840
445
721,051
635,079
8,126
1,631
731,017
637,155
718,471
634,182
718,471
634,182
12,546
2,973
-
-
12,546
2,973
399,883
396,910
412,429
399,883

The notes on pages 8 - 11 form an integral part of these financial statements.

5

CROSSROADS TENDRING & COLCHESTER LTD

BALANCE SHEET AS AT 31 MARCH 2024

Notes
Tangible Fixed assets
9
Current assets
Debtors and prepayments
10
Cash at bank and in hand
Creditors:
Accounts falling due within one year
11
Net current assets
Net assets
Financed by
Unrestricted funds
14
Restricted funds
13
£
£
£
£
2,601
2,581
52,148
12,801
361,046
397,045
413,194
409,846
3,366
12,544
409,828
397,302
412,429
399,883
403,450
391,782
8,979
8,101
412,429
399,883
2023
2024
£
£
£
£
2,601
2,581
52,148
12,801
361,046
397,045
413,194
409,846
3,366
12,544
409,828
397,302
412,429
399,883
403,450
391,782
8,979
8,101
412,429
399,883
2023
2024
413,194
3,366
399,883
391,782
8,101
399,883

For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies regime.

The directors declare that they have approved the accounts above.

Signed Date Hugh Bevan Signed Date Noreen Stoker

6

CROSSROADS TENDRING & COLCHESTER LTD

STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
a
Cash flows from investing activities
b
Cash and cash equivalents at the end
of the reporting period
Net cash provided by (used in)
operating activities
Purchase of property, plant and
equipment
Net cash provided by (used in)
investing activities
Change in cash and cash equivalents
in reporting period
Cash and cash equivalents at the
beginning of the reporting period
Proceeds from the sale of tangible
assets
Unrestricted
funds
£
(36,238)
-
(640)
(640)
(36,878)
388,943
352,065
Restricted
funds
£
878
-
-
-
878
8,101
8,979
Total
2024
£
(35,360)
-
(640)
(640)
(36,000)
397,044
361,044
Total
2023
£
(57,470)
-
(335)
(335)
(57,805)
454,849
397,044
(a) RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
Notes
Adjustments for non-cash items:
Depreciation charges
(Gains)/losses on the sale of fixed assets
(increase)/decrease in debtors
5
Increase/(decrease) in creditors
6
Net income/(expenditure) for the
reporting period (as per SOFA)
Net cash provided by (used in)
operating activities
Unrestricted
funds
£
11,668
619
-
(39,347)
(9,178)
(36,238)
Restricted
funds
£
878
-
-
-
-
878
Total
Total
2024
2023
£
£
12,546
2,973
619
648
-
-
(39,347)
(3,562)
(9,178)
(57,529)
(35,360)
(57,470)

(a) RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

b) ANALYSIS OF CASH AND CASH EQUIVALENTS

Notes
Notice deposits (less than 3 months)
Total cash and cash equivalents
Cash in hand
Unrestricted
funds
£
352,945
-
352,945
Restricted
funds
£
8,101
-
8,101
Total
Total
2024
2023
£
£
361,046
397,045
-
-
361,046
397,045

7

CROSSROADS TENDRING & COLCHESTER LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1 Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise 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 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

1.2 Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received either by way of grants, donations and gifts or as contractual income in payment for services and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Income from investments is included in the year in which it is receivable.

1.3 Resources expended

Expenditure is recognised on a accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected life. As follows:

Fixtures, fittings and equipment - 15% Reducing Balance Motor Vehicles - 25% Reducing Balance Computer Equipment - 30% Reducing Balance

8

CROSSROADS TENDRING & COLCHESTER LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1.5 Leasing

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

2
Income from charitable activities
Grants
Respite care
Grants
CJRS
Respite care
3
Investment income
Bank deposit account
4
Costs of charitable activities by fund type
Activity costs
Support costs
Activity costs
Support costs
5
Costs of charitable activities by activity type
General funds
Young carers
Governance costs
Unrestricted
2024
£
5,312
694,816
700,128
Unrestricted
2023
£
32,312
-
602,767
635,079
Unrestricted
2024
£
8,126
8,126
Unrestricted
2024
£
449,550
248,876
698,426
Unrestricted
2023
£
401,740
208,058
609,798
Restricted
2024
£
20,923
-
20,923
Restricted
2023
£
20,077
-
-
20,077
Total
2024
£
8,126
8,126
Restricted
2024
£
20,045
-
20,045
Restricted
2023
£
21,490
2,894
24,384
Total
Funds
2024
717,701
-
770
718,471
Total
2024
£
26,235
694,816
721,051
Total
2023
£
52,389
-
602,767
655,156
Total
2023
£
1,631
1,631
Total
2024
£
469,595
248,876
718,471
Total
2023
£
423,230
210,952
634,182
Total
Funds
2023
633,412
-
770
634,182

9

CROSSROADS TENDRING & COLCHESTER LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6 Net (outgoing)/incoming resources for the year

This is stated after charging:
2024
Total
£
Staff pension contributions
6,972
Depreciation
619
Auditor's remuneration:
-
audit of the financial statements
800
8,391
7
Staff costs and emoluments
Total staff costs were as follows:
2024
£
Wages and salaries
654,864
654,864
8
Particulars of employees:
The average number of employees during the year, was as follows:
2024
No.
Number of other staff - definable
44
No employee received remuneration of more than £60,000 During the year (2022 - Nil).
2023
Total
£
6,972
648
770
8,390
2023
£
563,135
563,135
2023
No.
49
9
Tangible fixed assets
Cost
Balance at 1st April 2023
Additions
Balance at 31st March 2024
Accumulated Depreciation
Balance at 1st April 2023
Depreciation
Balance at 31st March 2024
Net book value:
at 31st March 2024
at 31st March 2023
Computer
Equipment
£
10,786
640
11,426
10,496
167
10,663
763
290
Fixtures &
Fittings
£
6,051
-
6,051
4,932
159
5,091
960
1,119
Motor
Vehicles
£
2,500
-
2,500
1,329
293
1,622
878
1,171
Total
£
19,337
640
19,977
16,757
619
17,376
2,601
2,580

10

CROSSROADS TENDRING & COLCHESTER LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10 Debtors

Debtors
2024 2023
Total Total
£ £
Trade Debtors 46,896 7,232
Prepayments 5,252 5,569
52,148 12,801
11 Creditors: amounts falling due
within one year
Trade creditors
Accruals and deferred income
2024
2023
Total
Total
£
£
-
5,569
3,366
6,975
3,366
12,544

13 Restricted income funds

Fowler Smith
Catalyst
Other restricted
Essex Community Foundation
Restricted Fund
14
Unrestricted income funds
General Funds
Balance at
01-Apr-23
£
221
479
7,400
-
Income
£
-
15,000
-
5,923
20,923
Income
£
710,094
Expenditure
£
(221)
(13,901)
-
(5,923)
(20,045)
Expenditure
£
(698,426)
Transfers
£
-
-
-
-
-
Transfers
£
-
Balance at
31-Mar-24
£
-
1,578
7,400
-
8,100 8,978
Balance at
01-Apr-22
£
391,782
Balance at
31-Mar-23
£
403,450

15 Related Parties

There were no related parties within the year.

16 Going Concern

The charity is operating on a going concern basis

11