YMDDIRIEDOLAETH GOFALWYR GOGLEDD CYMRU - GWASANAETHAU GOFAL CROESFFYRDD CARERS TRUST NORTH WALES - CROSSROADS CARE SERVICES (A COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CONTENTS Pages Report of the TrusteeslDirectors Report of the Auditors 9-11 Statement of Financial Activities 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Accounts 15-24 REGISTERED COMPANY NUMBER- 6205600 REGISTERED CHARITY NUMBER . 1119142 YMDDIRIEDOIAETA GOFALWYR GOGLEDD CYMRU- GIJVASANAETHAU GOFAL CROESFFYRDD CARERS TRUST NORTH WALES- CROSSROADS CARE SERVICES (A company Iimitecl by suarantee) REPORT OF THE TRUsT￿EsID4REcToRs FOR THE YEAR ENDED 3.1 MARQkl ?0?4 The Directors of Carers Trust North ljllales {'the Charity,), viho are also Trustees for the purposes of charity laTrv (hereinafter relerred LO as 'the Trustees'l, present their report and audited financial statements for the year ended 3.1 Iwlarch 2024. Reference and Administrative InTormation Charity name Yniddiriedolaeth Gofalwyr Gogledd Cymru Gwasanaethau Gofal Croesfyrdd I Carers Trust North )JVales - Crossroads Care SeDJices Charity registration number Company iegistration number CSSIVV registration number Registered office and operational address 1119142 06205600 W030001A50 Oyice Suite 39 & 40, Quinton Hazell Enterprise Parc, Glan-ij-wern Road, Colwyn Bay, Conivy, LL28 5BS Trustee The Trustees of the Charity who served during ihe year ended 31 March 2024 and subsequently were as follows.. Riia Jone> John Rees Daiiid Brydon ichael Boyle Andy Burgen Alan Di-on Pearl Roberts Maria Skudlarz Bethan Trenchard Chair Vice-chair Treasurer AppoinLed 1 November 2023 Management Team Alison Jones Karen Allen Chief Executive Officer (CEO) I Company Secretary Care Manager - Registered Care Manager Auditors Salisbury & Company Business Solutions Limited Siatutory Auditors & Chartered Accountants Irish Squara SL Asaph, Denbighshire, LL17 ORN BaD.kars National Vlestmin)ter Bank plc, 5 Queen SireeT, Rhyl, LL18 1 RS co. no. 6205600 YMDDIRIEDOLAETFI GOFALIIIJYP GOGLfDD CYMRU . GWASANAETklAU GOFAL CROESFFYRDD CARFRS TRUST NORTFI WALES- CRObSROAnS CARE SERVICFS (A comp¢lnJi limited bij guaranteg REPOP.T OF THE TRUSTEESIDIRECTORS FOR TFIE YEAR ENQED 3,1 MARCH 2094 Structure Goiiernance and hAana ement Goijerning Docurnent The organisation is a chariiable company limited by guarantee, incorporated on 5 April ?007 and registered as a charity on 10 Maji 2007. The company was established under a Wlemorandum of Associaiion which established the oojects and powers of the chariiable company and is governed under its Articles of AssociaLlOn. In the eiient of the cornpaniJ being WOLind up, members are required to contribute an amount not exceeding £5. As a charity, the company is potentially exempt from tax on its charitable activities under the provisions of the ICTA 1988 applying to charities. Recruitmeni and Appointment of Trustees Individuals with an interesi in the work of the Charity are approached to offier themscslves for election as Trustees with a vieiiv to maintaining a broad mi- of skills and experience. Potential trustees are inviied to an Inter￿le11v and to attend meetings of the Charity before an appointment is made. Trus'tee Induciion and Training All Trustees are proi/ided ￿111th a Tru)tee Pack containing the relevant Charity Commission documentation, the organisation's Business Plan and Risk Register and oiher inTormaiion to ensure awareness OT Their roles and respoiisibiliLies. They also attL end occasional training sessions arranged by th.e Chariiy relating to aspects Oi their role, and are encouraged to attend courses and meeiings organised by tha naTional organisation. A folder is mainiained Tor each Trustee which includes details of their proiessional background, DBSIPOVA checks, signed regLilatory document) and training certificates. Organiaational atructure There ar£J up to tvielve Trusiees who are responsible for the strategic direction of the Charity. The Tull 3oard meeis bi_monti*liJ with t￿110 subcommittees m8c)Ying in the iniervaning months. All Trustees are members of at least one of the two subcommittees Finance and General Purposes (FGPI, Care Provision and Strategic and Service Development (GPASS). Day to day management and administration is delegated io the Chief Executive Officer and Management Team who meet and consult regularly with ihe Trusiees and attend Trustees, meetings. Related Parties The Charity is affiliaied to the Carers Trust (Charity Registration Number 1145181 }, a UK charity. Carers Trust provides Policies and Procedures which the ChariÈy is required to adopt, offers support, guidance and training, arranges suitable insurance for the Charity and encourages communication aiid dissemination QT good praciice among neNvork partners. Risk Management The major risks to ￿VhIch the Charity is eAposed are reviewed by the Trustees and a risk register maintained. vihere appropriate, systems and procedures are established to mitigate the risl(s in accordance with the Charity's PiisI( Management straiegy. Releilani sections of the risk register are reviebved ai the sub-committee rneetings with any issues raised being acted Lipon as necessary and referred to the full Soard meeting. In addition, the register is reviewed in full on an annual basis. CD. no: 6205600 YIADDIRIEDOLAETH GoFAL￿vYR GOGLEDD CYMRIJ . GWASAhlAFTHAU GOrAL CROEStFYRDD CARtRS TRUST NO,RTH VIJALES - CRQSSRQADS CARE SERIIICES (A company lirnited by guarantee) REPOR I OF TYE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 ilJlAP.CH ?024 The Policies and Procedures provided by Carers Trust (as referred io above) are folloiNed by the Charity. In iernal control risks are minimised by the implementation of procedures for authorisation of transactions and projecis. Procedures are in place to ensiire compliance iNith ihe health and safety of starf, clients and their families. Ob'ectiva -) and Activities The objeciiiles and principal activities Oi ihe Charity lo beneTlt the public are encompassed ijvithin its /ision, ￿llIss1On and Values as sel out belo￿V. The trustees, staff and volunieers are guided by these statements and the services provided by the organisation will always adhere to them. VISION -ry C¢irer in North Wale> to be Carers Trust North lJllaleJ Crossroads Care SeNices wanis ev- recognis-d, supported and offered services to help them maintain thair obvn health and ￿le11beIng. MISSION Carers Trusi North ljllales Crossroads Care Services.. proi/ides senjices ihjithin the diverse region of North ljvales that reopond to the needs of carers and the people ihey support, offering them peace of mind and underitanding. viorlcs iviil carors and other Sial(eholders to influence seD/ice innovaÈion and growrth. VALUE Carers TrLisI North Vllales Croasroads Care Services places carars and ihe people ihey supporT at the heart oi everytiling live do. Trusi - we understand that our services only reipond to carers, needs when they trust us to cal-e for the persoii thtsy support. Involvement carers and ihe people they SLlPPOrt drive Carers Trust No-th Wales Crossroads Care Services service design and development. Qualiiy - by employing motivated, irained, qualified and commitr(ed staff, we ensure that our sep￿iceS are high quality, flexible, responsive and coniinually improving. Family friendly - we recognise that our seNice irnpacts on families and Triends noi just the carer and ihe person thay support- and so we design our services with ihat in mind. Availability and accessibility - we work to make our services available and accessible to as many carers and people they JUPPOrt as possible. Dignity and respect- we always treat carers and the people they support with dignity and respeci. Working for change we ijvork proactivelii with governrnent and policy mal(ers at national and local level to influence legislation and practice. Partnership wor￿Ing we acÈively explore opportunities for establishing joint projects and relationships with other organisations that will improve services Tor carers and the peoDle they support.. Learning ve learn from the good practice of others in order to improve our seNices for carer) and the people theji support and we encourage OThers to learn from us. Language - we respecÉ the diversity of culture and language within Noi-th Wales and ensLire the delivery of a fully bilingual {VllelshlEnglish ) service as required. co. no.. 6205600 YfvIDD,IRIEDOI AETH GOFALVIIYR GQGLEDD CYMRU . GWASANAETH.4U GCFAI CROFSFF'IRDD CARER.S TRUST IllORTH IIJALES - CROSSROADS CARÈ SERVICES (A company lirnited by guarant- I REPORT OF THE TRUSTEFSIDIRECTORS FOR TPIE YEAP, EIIIDED 3.1 ilrtARCH 2024 En3uring our Work Deli)iers our Aims The Charity is registered INlth the CIVV (Care Inspectorate Wales) as a domiciliary care agency for both adults and children. It employs paid support workers to provide respite for carers, The worl( of the SUDPOrt workers is monitored regularly and th-ir effectiveness and skills are assessed by Iheir managers. Focus o'f our Work The objectives referred to above are achieved by the use of the following straÉegies'. emplo]i ing paid support wJorl Policy Th- Charity needs to retain reserves lo safeguard pis service delivery GomrniTrnenls in the event of delays and Lincertainiy in ihe receipt of grants and otner income. li must also ensure thai it is in the position to meet the potential redLindancy cost of its employees, many of iNhom are longsianding. The Charity holds both unrestricted and restricted funds together with an element of each as designaied funds.. 'Jnrestricted funds are thosa available for use at the discretion of the Board of Trustees in furtherance of the general objectives of ihe Charity-, restriGted funds are those subject to restrictions on their expenditure imposed by the donor or through terms OT an appeal. These include funds which, if noi for a geographical restriction, would otheriNise be included as unrestricted funds. Although these funds are expendable as if unrestricted, they may only be expended in the relevant geographical area,. designated funds are boih unrestricted and resiricted funds (diie to geographical restriction) eai-marked by ihe Trustees for particular purposes. co. no.. 6205600 'KIlADDIRIFDOI AE-fH GOFAL¥WYR GOGLEDD CYIARU . GlJVASAèIAETHAU GOFAL CROESFFYRDL) CARERS TRVST NORTH IVALFS- CROSSROADS CARE SERVICtS (A company limited by guarantee) r*LI ?0?4 REPORT OF THE TRUSTEESIDIREGTORS FOR THE YEAR ENDED 31 IlJ3APNX Plan> for Fu'tur[3 P2Yiods The Trustees continue to SLlPPOrt the staff with the implementation of the Charity's business plan which includes clearly staled strategic aims having regard to the Vision, Mission and Values of the Charity (inGluded above). Ihe Charity continues to sirengthen its position by developing e,xisting relationships but also diversifying into new ones. Service development continues and the Charity's working practices will continue to be reviewed, improving flexibility of service as required oy both carers and funders. Looking foDNard, financial and practical support for the future will be provided by: continuation of local authority and BCUHB funding into 2024-25-, continLiation OT Families First fu nding for iNork Wilh iamilies iNith disaoled children in Conwy-, extension of the above into Denbighshire with ihe support of funding from the Wlaterloo FoLindaLlOn', further deiielopment of dementia cenires and related activities across Xi lorth Wales to provide IIlTormalion and practlGal support to people with a diagnosis of demaniia and their carers., joint funding iNjll continue from BCUH8 land Welsh Government) and the six NorLh Wales local authoriiies., extension of ihe work of the nO￿V four Wellbeing and Inclusion Oft'icers, funded by the Ijvelsh Governmenl, and the award of small grants to unpaid carers,. the Amser Ni projeci which commenced in 2023-2024 funded by Carers Trust - this will supoortl ihe Imlellbeing & Inclusion OTticers ￿v1th funding ror activities. groups and outings for unpaid carars, iheir families and the people they care Tor. FLinding applications continue ta be prepared and submitted by the Wlanagement Team in order to maintain and develop setvice) to carers and their fatfiilies across North Wales. Res onsibilizies gf ihe Trustees The Trustees are responsible for preparing the Report of ihe TrLlStees and the financial siatements in accordance Wiih applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepied Accoun(iNg Practice). Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charitable compaii y and of the incoming resources and application or resources, including the income and expenditure, Oi Ilie charitable compariy for that period. In preparing those financial statements, the Trustees are required to select suitable accounting policies and then appli] them consistently., observe the methods and principles in the Charity SORP., make judgements and esiimaies ihat are reaionable and prLident', prepare the financial stataments on the going concern basis Linless it is inappropriato to presume that the charitable company will continue in busiiiess. co. no.. 62056QQ Y1TrlL)D￿RIEDoLAÈTH GOFALWfR GOGLEDD CY￿1Ru - GlIVASAINI.4tTklAU GOtrAL CROFSPFYRDD CARERS I RUST IllORTH W.ILES . CROSSROADS CARE SERVICES (A comL)aniJ limited bji guayantee) P.EPORT OF THQ TRiJSTEESIDIRECTORS FOR T14E YEAR Eli IDED 31 MARCH 2Q?4 The TrLrstees are responsible for l(eepiiig proper accounting records wihich disclose viith reasonable accLiracy at any time ihe financial position of the charitable Gompany and to enable them to ensure that the financial statements comply with the Companies rlct 2006. They are also responsible for safegLiarcling the assets of the charitable company and henco for taking reasonable steps lor th- prevention and detection of fraud and other irregularities. Sta'tement aa to Dioclosure of InforrnaTion to Auditors In so far as the Trust&es are aware.. there is no relevant audit information of which the charitable compansl's aLiditors are unaware", and the Trusiees have taken all steps that they ought to have tal(en to make themselves aijvare of any relevant sudit information and to establish thai the auditors are aiware of that information. Aud i.tors Salisbury & Companji of St Asaph coniinued as the Charity's auditors during the ijear and have expressed their willingneso to continue in that capacity. In preparing this report, the Trusiees have iaken advantage of ihe small companies. eyempiions provided by section 415A of the Companies Act 2006. Bji order of ihe board Alison Jon.e Company Secretary 20 November ?024 co. no.. 6205000 Rejort of the Inde eni den'l Audi'tors to the ￿lembe¥S o YmddiriedolaeL.h Gofal rGo ledd C mru - Gwasanaeihau Gclal Croes Carers Trust North ljllales - Crossroads Care Service rdia ODinion INe have audited Lhe financial statements of Ymddiriedolaeth GofaliNyr Gogledd Cymru - Gwasanaeihau Gofal Croesfyrdd I Carers Trust Nlorth Wales - Crossroads Care Services (the 'chariiable company,) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes lo the financial slatemenis, including a summary of signiiicanl accouniing policies. The financial reporting frameiNork thal has been applied in iheir preparalion is applicable la￿1 and UniTed Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praciice)- In our opinion the financial statements.. give a true and fair vieiiv of the state of the charitable company's affairs as at 31 March ?0?4 and of its incoming resource5 and application OT resources, including its income and expendiLur for the year then ended., haile been properly prepared in accordance viiih United Kingdom Generally Accepted Accounting Practice., 8nd have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion Vlle conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UKII and 2pplicable law. Our respoiisibilities under those standards are further described in the Auditors, responsioilities Tor the audit oi the financial staiements seGtion of our report. W- are independeni of the chariiable compan Ji in accordance iNith tne ethica5 requirements ihai are relevant to our audit of the fir,ancial Siaiements in the UK, including the FRC'S Ethical Standard. and ￿ve have fulfilled our other ethical responsibilities in accordance with these reqLiiremenLS. We believe thai the audiT ei/idence we hav obiained is sufficient and appropriate to provide a basis for our opinioii. Conclusions rralating TO going concern In auditing the financial iiaiements, we have concluded ihat the trusiees, use of the going concern basis of accouniiiig in the pi-eparation of tne financial statements is appropriate. Based on the work we have performed, we have not identified any ni.aterial uncertainties relating to events or conditions that, individLially or collectively, may cast signif icant doubt on the chai'itaole company's ability to coniinue as a going concern for a period 05 at least twelve monihs rrom when tha financial statements are authorised for issue. Our responsibilities and the resoonsibilities of the trustees with respecT io going concern are described in the relevant seciions of this report.- other informaiion The trustees are responsiole for the other information. The other inTormation Gomprises the information included in the Annual Pieport, other than the financial statemenis and our Report of the Independent Auditors thei-eon. Our opinion on the financial siatements does not cover the other information and, excepi to the extent oiherwise e-plicitly slated in our report, we do not express any form of assurance conclusion thereon. In connection bvitn our audit of tne financial statements, our responsibilitij is to read the other information and, in doing so. consider wheiher ihe other inTormation is materially incoilslstent liviin the financial statements, or our knowledg_ ODiained i n the audit or otherwise appears to be materially misstated. If we ideniify such maierial inconsisiDnGies or appareni material misstaiements, we are i-quired to determine whetfler this gives rise to a material missiatement in tha financial statements themselves. If, based on the work we have perform-d, we conclude that there is a Thaterial misslatement of this other information, we are requii-ed to repory thai fact. W- have nothing to report in this regard. Opinions on other rnalters prescribed bj Ihe Companies Act ?OO£ In our opinion, based on the work Lindertaken in the coui-se of the aLidit= Ihe information given in the Report of the Tiustees for the Financial year for livhich the financial statemenis are prepared is consisient with the financial statements., and the Repori of the Trustees has been prepared in accordance wiith applicable legal reqiiirements. Matters on ljvhirh iDJe are required to report by exception In the lig ht of the Icnowledge and understanding Oi the charitable comDaniJ and its en)iironment obtained in the course of the audit, we have not identified material misstatements in the Pieporl of the Trustees. We have nothing io report in respeci of the following matters where the Companies Act 2006 requires us lo report to you if, in our opinion-. adequate accounling recor-ds have not been kept or returns adequate for our audit have not been recei)ied from branches not visited by LIS,. or the financial statements are not in agreement IN1th the accounting records and returns., or certain disclosures of irustees, remuneration specified by law are noi rnade., or we have noi received all the irfiormation and explanations we require for OLir audit. Responsibiliiies of trusiees As explained more fully in the Statement of Trustees, Responsibiliiies, the trusiees (ljvho are also the directors of the charitable company fof the purposes of company laiN) aro ie)ponsible for ihe preparation of the fiiiancial statemenis and for being satisfied that they give a true and fair vie.IN, and for SLich iniernal control as ihe Lrustees determine is nGcassary lo enable the preDaraiion oi financial slalcjmenis that are Iree from maÉeria5 misstatement, INheiher due lo fraud or error. In prtsparing the i inaricial slaiemenls, the truatees are responsible for assessing tle charitable companls abiliiy to cantinue as a going conctsrn, disclosing, as applicable, rnattars related to going concorn and using the going concern basis of accounting unless the trLlStees either iniend io liquidaie the charitable company or to cease operations, or haiie no realistic alternative but lo do so. Our rasponsir)ilities Yor the audii of the financial statements Our objectives are to obtain reasonable assurance about whether tne liiia ncial st2temeniS as a Wilole are frtse from maTerial misstateiment, wjhether due io fraud or tsrror, and to issue a Report ot the IndepcJndent Aiiditors that inclLides our OT)inion. Reasonable assurance is a high level of assurance bui is not a guarantee thai an audii conducted in accordance ￿VI[h ISAS (UK) will aliNays delect a maierial misslatemeni when it exists. ￿l15StateMentS can arise from fraud or error and are considered maierial if, individually or in the aggregate, iney could reasonably be expected to intluence the economic decisions of users lalien on the basis oi thes financial staiementJ. The e-tent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Irregularities, including fraLid, are instances of non-compliance wiith 5aiNs and regulations. We design proGedures in line wilh our responsibilities, ouilined above, to delect material Inissiatements in respect of irregularities, including fraLid. Owing to the inherent limitations of an aLidit, there is an unavoidab le risk thai material misstatement in ihe financial statements may not be detected, even though the aLidit is properly planned in accordance bvith ISA (UK). Ve obiained an undersianding of the legal and regulatory frameiNorl members as a body, for our audii INork, ior this report, or for the opinions trve have formed. 412 ,Jl Aled Roberts BA (Honsl FCA (Senior Staiutory Auditor) for and on behali of Salisbury & Company Businoss Solutions Limited st8Éutory Auditors Chartei"ed Accountants Irish Square Upper Denoigh Road SL Asapn Denbighshire LL17 ORN Date.. Lf,l ), )Qdttr Ymdtjiriedolaeth GofaliNyr Gogledd Cymru - Gwasanaethau Gofal CroesTfyrdd Carers Truat blorth Wales - Cro>sroads Care aenjices statement of Financial Activitie5 (including Income and tApendi'lur- Account} for the y•ar ended 3.1 Illarch ?0?4 Unreslricled Reslricled funds funds Tolal 2024 Total 2023 Note Income irom Donaiions and legacies 3,406 .13.443 .16.849 Chariiable acliviiies Carers, support 93.478 1 900,436 1,293,9'1d 1,062,336 Investments 989 989 953 Total income 97,873 1,213,879 1.3'11,7i2 1.077,951 Expenditure Charitable aclivilies Carèrs, support 1, 162,606 1,256,70'1 1, 097, 681 Total expenditurc* 94,0gi .1,162.606 1,256,701 1.097,681 Net Incomel{-xpendiiurel 3,778 55.051 (19, 730) TransTer bebNeen funds Net moilement in funds 3,778 5'1,273 55.051 (19, 730) Reconcilialion of Tunds Funds at 1 April 2023 171.032 380,893 551.925 571,655 Funds at 31 Maich ?0?4 174,810 432.166 606,976 551,925 The notes on pages 15 10 24 form part of these Tinancial slalements. co no.. 6205600 12 Ymddii iedolae'lh Golalwyr Gogledd Cymru - GwasanaethaLI Gofal Croesyiyrdd Carers Trust North Wales - Crossroads Care S2Nices Balance Sheet as at 31 March 2024 Note 2024 2023 -d assets Tangible assets 10 3.180 4, 852 Currtsnt assets Debiors nveslment (short term bonds) Cash at ban1(. and in hand 47,430 256.772 4?2,109 51,8go 170,868 496,060 726,31'1 718.818 Creditors.. amounts falling due in less than on? year 12 1122.5151 (171, 7J5J Net current assets 603.796 547,073 Net asse*s 606.976 5D1,925 Charity funds Unreslricled riinds Undesignated Designated 174.810 171.032 174.810 171,032 Restricted funds Undesignaled Designaied 13 356,472 75,694 305,199 14 432,166 380,893 Total funds 606,976 551,925 These financial statements haiie been pieoared in accord&*ncKJ with the special provisions Df Part 15 of Ihe Companies Act 2006 relating to small charitable companies. Approved by th ard of Triislees on 20 blovember 2024. and signed on their behalf by.. John Rees (Vice-chairl David 8rydon { I rea urerl The notes on pages 15 to 24 form part of these financial slalernenls. co. no.. 6205600 13 Ymddiriedolaeth GofaliJVyT Gogledcl Cymru . GINasaJiaothau Gofal Croesffyrdd Carers Trust Noftih Illjales Crossroads Care sei ijices Statement OT Cash FIoNvs lor ihe year ended 31 iljlarch ?024 2024 2023 Cash Ylovjs 'lrom operating aciiviiies: Nel cash provided by operating aclivilies -11,953 46,165 Cash floipis from invtssting acilljities: Purchase of tangible fixed assets (6,360) Inveslmeni bond 185,9041 (868) Ne". cash us&d in investment activities 185,9041 (7, 228) Change in c8s17 &. cash equivalents in the reportiiig period 173,9511 38,937 Cash & cash oquivalenls al th& start of Ihe reporiing period 496,060 457, 123 Cash & casli equiijalents at the tsiid of the reporTing pa￿rI0￿ 4?2.109 496,060 Reconciliation oi net income to p.et oa3h floiN Trom operating activities NeT income Tor Phe reporting period 55.051 (19, 730) Adjustments for: Depreciation 1.672 1,i08 Ilncr@aselldecrease in debtors (4,3?3) Increaselldecreasel in crediiors 149,2301 68,710 (43,0981 65,895 NeT cash pro%iided by operating activities 11.953 46,165 Analysis of cash 81 ca>h equivalenLS Cash in hand 422,109 496.060 Total cash & cash equivalent5 422,109 496.060 co. no: 6205600 14 Yrnddiriedolaeth Gofalwyr Gogledd Cymru . GwasanaRt￿aU Gofal CrDesfiyrdd Carors Trust North Wales - Crossroads Care Ser)iices Notes to Ihe Accounts Tor the year ended 3.1 Imarch 2024 Accounting policiés The principal accounting policies adopted in the preparation of the financial slateimenls are sel out below. They haiie been applied consistentl Ji during the period. a Baals OT preparation The financial slatemenis hclve been prepared in accordance with the Companies Aci 2006 and the Charities SORP IFRS 10?) 'Accounting and R£Jporting by Chariiies.. Slalemenl of Recommended Practice applicable lo Gharilies preparing their accounts in accordance iNilh The Financial Pieporting Standard 102 lefrAclive January 2019),, and ihe Financial Reporting Standard 10? leffeclive JanLiary 20191, and on the gaing concern basis. Assets and liabilities are initiallj recognised ai nislorical cost Iransaciion valLie unless olhepNise slated in the relevant accounting policij. The figures in the accounts are rounded lo ihe nearest £ and the t)resentalional currency is ¥lar1ing. The charity meets the definiyion of a public benefit entity under FRS 102. b Fund accoiinting Unrestricted TLinds are available ror use at the discretion of the Board OT TriJstees in TUrther¢ince of the general oojectives DI Ihe charilji . Designaied Tunds are unresTricted iunds and reslricied funds IdLie to geographical restriction as referred to below) earmarked bij the Board of Trustees for particular purposes. ResÉricled funds are subjected lo reslriclions on their expenditure imposed by the donor or throLigh ihe terms of an appeal. This includes iuiids vvhich, if not far a geographical rastriciion, would otheThiiise be included as unr@stricted funds. Although these funds are expendable as if ihey werth Linrestricied, they may onlij be thus expended in the geographical area to INhich they haijo been awaided. Income recogniiion All income is recognised once the chariiy has entillemenl lo the income. it is probable thai the income will be received and the amount of the income receivable can be neasured reliably. The following specific policies are applied lo pai licular caiegories of income.. Donations are included in full in the Staiement of Financial AGtiviiies INhen receivaole. Payments on acGounl Oi legacies are recognised when enlitlernent is confirmed. Where there remains uncertainty regarding the loial amount OT an anlicipaled legacy this will not be recognised (but a calculated estimate may be disclosed where appropriate). Grants, ￿Vhere entitlement is not conditional on the delivery or a specific performlc nce Dy the charily. are reCOg￿lSed wjhen the charity becomes unconditionally er)titled to the grant. Donated services and facilities are included ai the value to the charity where this can be quantified. The value of services provided by the Board of Trustees has not been included. Investment inGome is included when receivaDIe. I ncome from grants or contraGls, where related to performance and specific deliverables, are accounted for as the charity earns the righT lo the consideration by its performaiice. co no.. 6205600 Y￿dd1r1ed0laeth Gofal)DnJr Gogledd Cymru - GwasanaethaL4 Golal Croesffyrdd Carers Trust Illorth Wales - Crossroads Care Seniices Notes to the Accounts for'lhe year ended 31 IlAarGh 2024 (continued) d Expenditure recognition E.xpendilure is recognised on an accruals basis when a liability is incLirred. Expenditure inclLides any VAT which cannot be recovered. and this is included as part of the expendilui'e lo which it relaies. Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of IÈS activities and services lor lis beneficiai'ies.11 includes both the direct COSTS and support costs ralaling to such activities. Staft costs and overhead expenJes are allocated lo the areas directl Ji when identliiable., c. ntral office and oÉher support costs borne cenTrally are allocated lo the areas in proportion io the care hours pro)/ided lo each area as this is in line with the central office slaffi lime and other resources spenL on ihose activities. Opera*ing leasea Rentals payable under operating leases, where substantially all the risks rynd re￿lIardS ol OlNnership remain bvilh ihe lessor, are charged lo ihe Statement OT Financial Activities in the year in which they fall dLIe. -preciation f Tangible fixed a>seis and d- Tangible fiAed asse.ts {cosling individlially in exces> of £1,000) are slated al cost less accumulaied depreciation. Tangible fi-,ed assals are depreciated on a straight line basis over their esiimaled useful lives as follow5.. AJsel Caiegory Office equipment Anniial rate g Pensians The charity conlribuies io defined contribiition peiision schemes on behall of some employees. Tn@ assets of these schemes are entirely separate to thoJe of the chariLy. The pension cost shown represents coniribulions payable bij the charity on behalf of the employees. h Company Siatus The chariiy is a company liniied by 9uaraniee. In the event of the company being wound up, the liabi5ity in respect of th8 guarantee is limited lo £5 per member of the company. j Going concern Al the lime of approving the financial statements, the Trustees have a reasonable expeclcilion that the charity has adequate rtssoLirces io continue in operational existence for Lhe foreseeable ILIILire. As such. the Irusiees coniinue to adopt Ihe going concern basis in preparing the financial slatemeiiis. o no.. 6?05600 16 nro LD o)knO oNro ) fo O) ro￿nY￿￿ v0)U>￿ CO Tr- (oom (Orr ¢D £ 0> L) Li (J a ?Oaico>l>a t) Z Ymddiriedolaelh Gofalvryr Gogledd Cymru - Gwasanaethau Goral Croesffyrdd Carers Trust 1SJorth Wales - Crossroads Care Service 110*2> to the Accounts for'lne year ended 31 tylarch 20?4 (continued) EAprandiÉur- Support coslslcosls borne centrally Project cosis Staff costs Total 2024 ?023 Charitable aciiviTièS Anglesey Conwy Flintshire G￿nAnedd Denbignshire wre.xham Ceredigion Dernenli￿ Cenlres Vljellbeing & Inclusion Amser North Wales - Gwalia North ￿ValeS- HO 70,124 175,?j8 48,372 2,714 34,992 16,951 69,831 ?87,718 85,909 50,984 16,012 51,075 9,872 512 7,679 3,859 18,047 86,136 232,201 81.822 232,246 59, 107 1,820 51,686 30,686 88,Ig9 336.237 110,672 5,868 3,226 42,671 20,810 85,878 397,272 156,495 109,i54 70,586 28,689 83,458 10,637 74, 183 31,023 35,160 1113,2781 1,006,844 249,857 1,2i6,701 1,097,681 2023 834,020 263.661 1,097,681 Corporaiion lax The Ghariiy is exempl from corporation lax on its charitable activities. Net incomellexpenditure) This is stated after charging.. 2024 2023 Auditor's romLineration Depreciation 4.2QQ 1.672 3.600 1,508 Auditor's remuneration comprised.. Audit Accountancy 4,?OQ 3,600 co. no.. 6205000 Ymddiriedolaeth GOfali￿ryT Gogledd Cymru - Gwasanaethau Go'tal Croesfrijrdd Carars Triiit North Wales - Crossroads Car8 Sei*iices NoKes to the Accovnts ror the year ended 31 ￿larCh 2024 {coniinuetJl Stafr cosls Staff costs during the year were c1S follows.. 2024 2023 Wages and salaries Social securiiy costs Pension costs lileage costs 867.536 60,722 .12,807 65,779 707, 680 56,994 70,og9 59, 2117 1,006.844 834,020 The average number of employees during the period was as ToIIows'. 2024 2023 No. Chief E.xecutive Oyiicer Regislortsd Care fvlanageriDeiJelopmenf Siaffi Adminislr2tii/e staff Carèr support worl(ers Project worl(ers 37 37 50 The CEO and Regislerad Care Fvlanager INorl(ed lull-iime hours ijvhile th8 finance and adminisli'clTlOn staff worked up lo 35 hours per week. Project and c8rer support workers, hours varied. No employees received ernoluments exceeding £60,000 per annum. Trustee rèmunebation and expenses, and related party transactions Truslees received trav81 and subsistence expenses during the year of £nil (2023 £nill. No trustee or othei- person related to Ihe charity had any personal interest in any conlracl or Iransaciion entered into by the charity during the year. co. no-. 6205600 19 Imddiriedolaeth uofaliJVJI r Gogledd Cymru Giwasanaethau Gofal Croesfiijrdd Carers Trus"t Ni orth ljvales Cr055roads Carts Ser)/ices Nottss to the Accounts for the year ended 31 Ililarch 2024 Icontinuedl 10 Firted asseis- tangible asseTS Ofllce equipment Cost Al 1 April 2023 Additions 8,483 8,483 Depreciation Al 1 April ?023 Charge for year 3.631 Net book value Ai 31.￿larch 2024 3.180 Al 31 March 2023 4,852 11 Debtors 2023 Trade debiors Sundry debtors and prepayments 45,070 2.360 5,122 51,890 12 Creditors: amoun+s falling due in les5 than one year ?024 ?023 Taxation and social security Olher creditor5 Receipts in advance Accruals 15,079 82,526 14,098 10,812 12,775 135,991 19,679 3,300 12?,515 171,745 co. no. 6205600 20 Yrnddifiedolaeth Gofalijvyr Gogledd Cyrnru . Gwasanaethau Gofal Croesffijrdd Carers Trust blorth ¥Vales - Cross4 oads Care S