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← Oxfordshire Crossroads

2024-03-31-accounts

Company registration number: 06908734

Oxfordshire Crossroads

(A company limited by guarantee and not having a share capital)

Accounts

for the year ended

31st March 2024

Wenn Townsend

Chartered Accountants

Oxford

Oxfordshire Crossroads

Contents

Page
Report of the Trustees 1 – 8
Report of the Auditors 9 – 10
Statement of Financial Activities 11
Balance Sheet 12
Statement of Cash Flows 13
Notes to the Accounts 14 – 24

Oxfordshire Crossroads

Report of the Trustees for the year ended 31st March 2024

Reference and Administrative Details of the Charity Reference and Administrative Details of the Charity
Registered Name Oxfordshire Crossroads
Charity Number 1131261
Company Number 06908734
Registered Office and Crossroads Centre
Operational Address Marston Court
Harberton Mead
Oxford
OX3 0EA
Trustees and Directors Mrs J Evans (Chair)
Dr R Foster
Mr B W Hunt (Treasurer)
Mr J R Bradshaw
Ms M A Proudfoot
Mr R J Hallett
Company Secretary Mr B W Hunt
Chief Executive Mrs M J Rainford
Bankers Barclays Bank plc
Oxford City
Oxford
Cater Allen Private Bank
9 Nelson Street
Bradford
BD1 5AN
Auditors Wenn Townsend
30 St Giles
Oxford
OX1 3LE

Page 1

Oxfordshire Crossroads

Report of the Trustees (continued) for the year ended 31st March 2024

The trustees present their report and the audited financial statements of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

Governance and Management

History of the Company

Oxfordshire Crossroads, Companies House registration number 06908734, was incorporated on 18th May, 2009 as a company limited by guarantee and not having a share capital. Oxfordshire Crossroads Care charity commenced its activities on 1st January 2010 following the transfer of assets and liabilities from the Oxfordshire Crossroads Care Attendant Scheme. The charity, registration number 1131261, was registered on 21st August 2009.

The charity is one of the network partners of Carers Trust, a national organisation formed by the merger of Crossroads Care National Association with the Princess Royal Trust for Carers in April, 2012. Carers Trust supports carers locally through a unique UK-wide network of 124 network partners. These are independent local providers of services for carers and for those needing care of all ages and with a wide range of conditions. Although autonomous, Oxfordshire Crossroads subscribes to the Trust’s philosophies. Membership provides a policy framework to ensure compliance with the legislation and with good practice. The Trust carries out regular Care Quality audits of its member schemes’ management, systems and procedures. It also co-ordinates the provision of legal, human resources management, fund raising and business development support to network partners.

Governing Documents

The memorandum and articles of association of the company form the governing document of the charity.

Trustees of the Charity

The board of trustees currently includes six members who normally meet bi-monthly with a formal agenda. The directors of the charitable company are its trustees for purposes of charity law. The trustees who have served during the year and since the year end were as follows:

Dr Robin Foster Ms Melanie Proudfoot Mrs Janice Evans Mr Bruce Hunt Miss Georgia Meade (resigned 25th April 2023) Mr James Bradshaw Mr Robert Hallett

Recruitment and Appointment of Trustees

Trustees are appointed taking into account their experience and skills. A skills inventory is maintained of the existing trustees’ areas of expertise and background to ensure there is a broad mix of skills and representation, where practical, from the groups we serve and work with. New trustees are sourced by personal contact or are submitted on the basis of a brief of requirements sent to recruitment agencies who specialise in charitable appointments. Potential trustees would typically meet with the Chair and at least one other trustee to assess their interest and suitability.

Trustees, on appointment, are invited to meet the Chair and Chief Executive Officer (CEO) to learn about the charity; understand its financial situation and longer term plans; and ensure they are aware of their responsibilities and obligations as a trustee and as appropriate a director of the company. In some cases new trustees are already trustees of other organisations so are familiar with what the role entails. They are provided with a Trustees Induction Pack containing the Strategic Plan, recent board minutes, policy documents; Code of Conduct, Conflict of Interest, Equal Opportunities and Roles and Responsibilities of a Trustee. All trustees will obtain Enhanced Criminal Record Certificate clearance and they sign the Code of Conduct and Conflict of Interest declarations.

Page 2

Oxfordshire Crossroads

Report of the Trustees (continued) for the year ended 31st March 2024

Risk Management

Risks are listed in the Risk Register included in the Strategic and Operational Plan. This document is a register of the potential principal strategic risks faced by the organization; governance, service delivery and employee management. It is reviewed twice a year by the Board and actions identified to mitigate these risks.

As in previous years the relationship with our lead Local Authority continues to present challenges as they also strive to manage within budgetary constraints. In 2022/3 there was the ongoing risk relating to the negative impact of contracts held with the Local Authority, where the hourly rate paid to the organisation did not cover the cost of the care services being delivered, leading to a significant financial annual loss. Other significant risks relate to changes in local authority commissioning strategies, retention and recruitment of care staff in an area of low employment and high housing costs and senior management and trustee succession planning.

Structure, Governance and Management

Crossroads Care Oxfordshire was incorporated on 18 May 2009 as a company limited by guarantee and is also a registered charity. It is governed by its Memorandum and Articles of Association. A management board of Trustees and the CEO meet 6-8 times per year. The strategic direction of the charity is determined by the Trustees and is formulated in a Strategic and Business Plan that is kept under review. Management provide the Trustees with regular reports on the performance of the charity against its strategic objectives both financial and operational.

Risks are listed in the Risk Register, included in the Strategic and Business Plan and are reviewed regularly by the Trustees. LA commissioning decisions, recruitment and retention and succession planning are the significant risks with actions identified to mitigate those risks.

Organisation Structure

The Trustees are responsible for ensuring that the charity is financially stable, well run, adheres to Government legislation, and delivers the charitable outcomes that it was set up to achieve. The Trustees contribute their skill sets to the running of the organization on a voluntary basis working with the CEO. The CEO has three managers, Finance, General and Care Services that support her to manage the business and charitable aims of the organization.

Objectives and Activities

Objectives

The objective of the Charity is to support carers (family and friends) to continue in their caring role and enabling children and adults with care needs as a result of disability, illness or frailty, to be able to live in the community independently and with the ability to control their own lives.

We aim to achieve this through;

The activities we provide are largely funded by Local Authorities (LA), NHS, grants and private individuals. The provision of care services in the home is our main activity. This is a chargeable service funded by the LA, NHS or the individual. This service includes personal care, help with medication, companionship, night service, promoting independence in the activities of daily living, supporting hospital discharge and working with the NHS to enable children with very complex needs to return home from hospital to their family.

Additionally through fundraising and donations we are able to offer free carer support services including end of life care, dementia care, IT support, children’s respite service, Parkinsons club, holiday caravan, handyman, befriending, outings and activities.

Page 3

Oxfordshire Crossroads

Report of the Trustees (continued) for the year ended 31st March 2024

Activities

The activities we carry out in achievement of our aims are mainly funded from governmental, private and voluntary sources. We provide trained home care workers for persons in need of care at any time of the day or night. The day-to-day support we offer to clients includes:

Care workers may be asked to carry out specialised tasks such as artificial feeding, tracheostomy care, catheter and stoma care and assistance with exercise programmes for rehabilitation. These may only be undertaken following appropriate risk assessment and after client specific training delivered by a relevant healthcare professional (e.g. Occupational Therapist, Speech Therapist, or Nurse) who will confirm the care worker’s competence to carry out the task by completing relevant paperwork. Oxfordshire Crossroads works within the local Shared Care Protocols of the Health and Social Care Directorate of the Local Authority and NHS.

In addition we offered a number of other services, to widen our support to carers:

We ensured that vulnerable carers and people with needs had food, care and remote support in times of crisis. We also introduced a project to reach isolated carers with tech and training. Further support included a free remote befriending service and breaks. Our handyman is currently helping people get back on top of overwhelming maintenance about the home.

Public Benefit

The trustees have referred to the guidance contained in the Charity Commission’s notes on charitable purposes and public benefit in reviewing Oxfordshire Crossroads’ aims and objectives and in planning future activities. We support carers to continue their caring role, enabling adults and children with care needs to continue to live in the community independently and with the ability to control their own lives.

Fundraising Activities

Members of the charity’s fundraising department organise events and carry out fundraising activities in order to generate funds for the charity. The Charity does not use professional fundraisers or involve commercial participators. There have been no complaints about fundraising activity this year.

The charity has due regard to the Code of Fundraising Practice in the UK.

All the charity’s marketing activities are undertaken directly to ensure that is not unreasonably persistent or intrusive. Marketing materials contain clear details of how to unsubscribe to future communications and care is taken to limit the level of communications being sent out.

Page 4

Oxfordshire Crossroads

Report of the Trustees (continued) for the year ended 31st March 2024

Strategic Report

Achievements and Performance

This year Crossroads has provided 112,000 hours of care services to 434 individuals.

In Oxfordshire the LA developed a Reablement Service to offer 72 hours comprehensive care provision on hospital discharge followed by 6 weeks of reablement, endeavouring to improve the individuals ability to manage independently in their home. Many requiring ongoing longer term care have remained with Crossroads. We continue to contract with Oxfordshire County Council to provide domiciliary care.

In West Berkshire we provide Children’s respite services funded by a LA grant. In Royal Windsor and Maidenhead we provide respite to Carers, funded by the LA.

Staff

Crossroads Care staff are the backbone of the organisation and are skilled in their work. About 80% of staff currently hold an NVQ II or equivalent in direct care. Our staff complete a basic five day induction training course to comply with all legislative requirements. Finally, they shadow experienced staff with specific clients before starting to work regularly. New staff are doing their care certificates as laid down by CQC.

Staff turnover, by industry standards, is usually low and most of the staff have been with Crossroads Oxfordshire for 5 years or more.

Key management personnel

The trustees have identified that the key management personnel of the charity are the Chief Executive, General Manager, Registered Care Manager and Finance Manager. The trustees receive no remuneration. The remuneration of the above persons is in line with the market rates for these roles.

Financial Review

Total income £2,402,457 compared to 2022/23 of £2,133,105 and increase of 12.6%. Care billed hours to statutory authorities was £1,427,716 compared to £1,384,993 for the previous year.

Total expenditure was £2,211,365 down by 3.2% from 2022/23 of £2,284,404. The renumeration of staff went down by £64,224 compared to £1,895,115.

For the year 2023/24 the end result was £191,092 surplus.

The balance sheet remains strong with net assets of £1,330,758 up on 2022/23 of £1,139,666. The balance on total Designated and Restricted Funds (from donations and grants) has gone up from 2022/23 – from £236,539 to £238,654 as they are used to achieve our charitable aims.

Funding

Although many of our services are funded by statutory bodies or the clients themselves, we also further our charitable aims through the deployment of restricted funds which consist of donations, legacies and grants given for specific charitable purposes. Substantial donations and grants into these funds to support staff, carers and people needing care during the pandemic, such as children, client welfare checks, staff welfare support, carer support, community relief and connecting carers, and the provision of specialised vehicles, have continued to be spent during the current financial year. The outstanding balances on these restricted funds are likely to be drawn down in the next few years in achievement of the individual funds’ objectives. Fuller details are in note 10 to the accounts.

Page 5

Oxfordshire Crossroads

Report of the Trustees (continued) for the year ended 31st March 2024

Investment Policy

The Charity’s investments are currently all held in bank balances which are deemed to provide minimal but relatively secure returns and easy access to the investments. This policy is currently under review to ensure we minimise risks to our funds.

Reserves

Reserves are defined as the amount of non-restricted funds other than those relating to fixed assets. The trustees consider that an ideal level of reserves is 6 months of unrestricted expenditure to cover liabilities to employees, unexpired lease costs and running down costs should for any reason Oxfordshire Crossroads needs to be wound up.

At 31 March 2024 the charity had non restricted reserves of £xxxxx, equivalent to XX months expenditure. The trustees will be reviewing their policy on reserves before the production of the 2024/25 accounts to assure themselves that the current policy of reserves retention represents a fair balance between having funds for investment in services and providing an adequate level of free reserves in the event of the closure of the charity.

Plans for 2023/24

In a still challenging environment, the priority in 2023/24 financial year is to maintain financial stability and remain viable.

We will do this by:

Page 6

Oxfordshire Crossroads

Report of the Trustees (continued) for the year ended 31st March 2024

Disabled Employees

Applications for employment by disabled persons are always fully and fairly considered, bearing in mind the aptitude and ability of the applicant concerned. In the event of members of staff becoming disabled every effort is made to ensure that their employment within the charity continues and that appropriate training is arranged. It continues to be the policy of the charity that the training, career development and promotion of disabled persons should as far as is feasible be identical to that of other employees.

Responsibilities of the Trustees

The trustees (who are also directors of Oxfordshire Crossroads for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 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 the year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable 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 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:

Auditor

Wenn Townsend were appointed as auditor and a resolution for their re-appointment for the ensuing year will be proposed at the Annual General Meeting.

Small company exemptions

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Signed on behalf of the Trustees

J Evans Chair

……………………… 2024

Page 7

Oxfordshire Crossroads Independent Auditors’ Report to the Members of Oxfordshire Crossroads

Opinion

We have audited the financial statements of Oxfordshire Crossroads (the ‘charitable company’) for the year ended 31st March 2024 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, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s 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

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 9

Oxfordshire Crossroads

Independent Auditors’ Report to the Members of Oxfordshire Crossroads

Matters on which we are required to report by exception

In the light of our 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 strategic report and the directors’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 8, 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.

Auditor’s 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 an auditor’s report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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 auditor’s report.

Page 10

Oxfordshire Crossroads

Independent Auditors’ Report to the Members of Oxfordshire Crossroads

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 auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the 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.

Andrew Rodzynski FCA (Senior Statutory Auditor) Wenn Townsend

Chartered Accountants and Statutory Auditors 30 St Giles Oxford, OX1 3LE

………………………………. 2024

Page 10

Oxfordshire Crossroads

Statement of Financial Activities for the year ended 31st March 2024

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Total|Total| |Unrestricted|Designated|Restricted|Funds|Unrestricted|Designated|Restricted|Funds| |Note|Funds|Funds|Funds|2024|Funds|Funds|Funds|2023| |£|£|£|£|£|£|£|£| |INCOME| |Donations and legacies|4,323|-|67,379|71,702|7,350|2,215|25,147|34,712| |Income from charitable activities| |Care services|2|2,322,508|-|-|2,322,508|2,092,644|-|-|2,092,644| |Income from investments| |Interest|8,247|-|-|8,247|3,727|-|-|3,727| |Other income|3|-|-|-|-|2,022|-|-|2,022| |───────|───────|───────|───────|───────|───────|─────── ───────| |TOTAL INCOME|2,335,078|-|67,379|2,402,457|2,105,743|2,215|25,147|2,133,105| |───────|───────|───────|───────|───────|───────|─────── ───────| |EXPENDITURE| |Charitable activities| |Care services|4|2,146,101|5,698|59,566|2,211,365|2,240,200|4,622|39,582|2,284,404| |───────|───────|───────|───────|───────|───────|─────── ───────| |TOTAL EXPENDITURE|2,146,101|5,698|59,566|2,211,365|2,240,200|4,622|39,582|2,284,404| |───────|───────|───────|───────|───────|───────|─────── ───────| |Net Income/(expenditure)|188,977|(5,698)|7,813|191,092|(134,457)|(2,407)|(14,435)|(151,299)| |Funds brought forward|903,127|77,570|158,969|1,139,666|1,037,584|79,977|173,404|1,290,965| |───────|───────|───────|───────|───────|───────|─────── ───────| |Funds carried forward|1,092,104|71,872|166,782|1,330,758|903,127|77,570|158,969|1,139,666| |═══════|═══════|═══════|═══════|═══════|═══════|═══════ ═══════|

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The notes on pages 14 to 23 form part of these accounts

Page 11

Company registration number: 06908734

Oxfordshire Crossroads

Balance Sheet at 31st March 2024

Note 2024 2023
£ £ £ £
Fixed Assets
Tangible assets 6 22,382 32,747
Current Assets
Debtors 7 101,907 111,286
Cash at bank and in hand 1,256,790 1,048,524
─────── ───────
1,358,697 1,159,810
Creditors: amounts falling due
within one year 8 (50,321) (52,891)
─────── ───────
Net Current Assets 1,308,376 1,106,919
─────── ───────
Net Assets 1,330,758 1,139,666
═══════ ═══════
Funds
Unrestricted 9 1,092,104 903,127
Designated 9 71,872 77,570
Restricted 10 166,782 158,969
─────── ───────
1,330,758 1,139,666
═══════ ═══════

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements on pages 11 to 22 were approved by the trustees on ………………. 2024 and signed on their behalf by:

J Evans Chair

The notes on pages 14 to 23 form part of these accounts

Page 12

Oxfordshire Crossroads

Statement of Cash Flows for the year ended 31st March 2024

Note Total Total
Funds funds
2024 2023
£ £
Net cash generated by operating activities 14 200,819 (208,555)
─────── ───────
Cash flows from investing activities:
Income from investments 8,247 3,727
Purchase of tangible fixed assets (800) (2,243)
Proceeds from sale of tangible fixed assets - 4,020
─────── ───────
Net cash used in investing activities 7,447 5,504
─────── ───────
Change in cash and cash equivalents
in the year 208,266 (203,051)
Cash and cash equivalent brought forward 1,048,524 1,251,575
─────── ───────
Cash and cash equivalents carried forward 1,256,790 1,048,524
═══════ ═══════

Page 13

Oxfordshire Crossroads

Notes to the Accounts for the year ended 31st March 2024

1. Accounting Policies

(a) Basis of accounting

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 held and the expected level of income and expenditure for 12 months from authorising these financial statements. They have concluded that the budgeted income and expenditure is sufficient with the level of reserves held for the charity to be able to continue as a going concern.

These accounts have been prepared on an accruals basis and include income and expenditure as they are earned or incurred, rather than as cash is received or paid. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The charity constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

(b) Tangible fixed assets and depreciation

Tangible fixed assets are capitalised and included at cost.

Depreciation is provided using the following rates and bases that reflect the anticipated useful lives of the assets and their residual values:

Office equipment - 20% straight line Motor vehicles - 25% reducing balance Caravans - 33% straight line

(c) Income

Income is included as soon as the charity has entitlement to the resources, it is probable that the resources will be received and the monetary value of income can be measured with sufficient reliability.

(d) Expenditure

Expenditure is recognised on an accruals basis in the year in which they are incurred. Expenditure is recognised when there is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

A detailed analysis of the allocation of expenditure is included in note 4.

Charitable expenditure includes the direct costs of the activities and the proportion of overheads to support those activities.

Governance costs comprise costs relating to the governance of the charity and in compliance with constitutional and statutory requirements.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Page 14

Oxfordshire Crossroads

Notes to the Accounts (continued) for the year ended 31st March 2024

1. Accounting Policies (continued)

(e) Funds

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management costs.

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

(f)

Operating leases

Rentals applicable to operating leases, where substantially all the benefits and risks of ownership remain with the lessor, are charged against surpluses as incurred.

(g)

Pensions

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(h) 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 held and the expected level of income and expenditure for 12 months from the date of authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2. Income from Charitable Activities Care services

3.

Income from Charitable Activities
Care services
2024 2023
£ £
Local Authority Social and Health Care 1,427,716 1,384,993
Private contracts 894,102 706,716
─────── ───────
Contracts for clients 2,321,818 2,091,709
Car and caravan income 690 935
─────── ───────
2,322,508 2,092,644
═══════ ═══════
Other income
2024 2023
£ £
Coronavirus Job retention scheme income - -
Other covid support funding - -
Gain/(loss) on sale of assets - 2,022
─────── ───────
- 2,022
═══════ ═══════

Page 15

Oxfordshire Crossroads

Notes to the Accounts (continued) for the year ended 31st March 2024

4. Expenditure

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Basis of|Charitable|Governance Total|Total| |Allocation Care Work|Costs|2024|2023| |£|£|£|£| |Staff costs|Direct|1,830,891|- 1,830,891 1,895,115| |Care purchase|Direct|22,123|-|22,123|35,726| |Other premises costs|Direct|15,694|-|15,694|15,127| |Rent|Direct|42,092|-|42,092|42,356| |Travelling|Direct|7,882|-|7,882|10,933| |Car and caravan expenses|Direct|125,053|-|125,053|110,906| |Advertising|Direct|16,713|-|16,713|10,806| |Postage and stationery|Usage|2,559|8,670|11,229|13,473| |Telephone|Usage|9,668|-|9,668|8,848| |Client activities|Direct|2,200|-|2,200|3,837| |Computer costs|Usage|46,659|-|46,659|39,823| |Sundry|Usage|17,678|550|18,228|16,060| |Training|Direct|4,963|-|4,963|5,790| |Auditor’s remuneration – audit fee|Direct|-|4,725|4,725|4,500| |Auditor’s remuneration – non audit work|Direct|16,934|-|16,934|9,354| |Legal and professional|Direct|8,863|-|8,863|10,824| |Affiliation, insurance and licences|Direct|16,283|-|16,283|33,913| |Depreciation|Direct|11,165|-|11,165|17,013| |PPE|Direct|-|-|-|-| |───────|─────── ─────── ───────| |2,197,420|13,945 2,211,365 2,284,404| |═══════|═══════ ═══════ ═══════|

----- End of picture text -----

Of the above expenditure, the following related to restricted expenditure:

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Staff costs|47,747|33,081| |Depreciation|3,796|5,797| |Car and caravan expenses|8,023|704| |Computer costs|-|-| |─────|─────| |59,566|39,582| |═════|═════|

----- End of picture text -----

Page 16

Oxfordshire Crossroads

Notes to the Accounts (continued) for the year ended 31st March 2024

5. Employees and Staff Costs

Employees and Staff Costs
2024 2023
£ £
Wages and salaries 1,661,706 1,717,502
Employer’s NI 140,638 147,571
Pension costs 28,547 30,042
─────── ───────
1,830,891 1,895,115
═══════ ═══════
No employee earned £60,000 per annum or more.
The average number of employees, analysed by function, was:
2024 2023
£ £
Care services 54 48
Management and administration of the charity 11 11
_ _
Full-time equivalent 65 59
═════ ═════

No trustees received any remuneration.

One trustee was reimbursed administration expenses of £Nil (2023: £13)

The aggregate remuneration paid to Key Management Personnel (including employer’s pension contributions) in the year was £204,160 (2023: £201,634).

6. Tangible Fixed Assets

Office
Caravans
equipment
£
£
Cost
At 1st April 2023
22,024
42,553
Additions
-
-
Disposals
-
-
_
_
At 31st March 2024
22,024
42,553
_
_
Depreciation
At 1st April 2023
22,024
29,910
Charge for year
-
5,432
On disposals
-
-
_
_
At 31st March 2024
22,024
35,342
_
_
Net book value
At 31st March 2024
-
7,211
═════
═════
At 31st March 2023
-
12,643
═════
═════		 Motor
vehicles
£
67,526
800
-
_
68,326
_
47,422
5,733
-
_
53,155
_
15,171
═════
20,104
═════		 Total
£
132,103
800
-
_
132,903
_
99,356
11,165
-
_
110,521
_
22,382
═════
32,747
═════

Page 17

Oxfordshire Crossroads

Notes to the Accounts (continued) for the year ended 31st March 2024

7. Debtors

Debtors
Trade debtors - billed care
Prepayments and accrued income


 2024
£
75,107
26,800
_
101,907
═════		 2023
£
79,310
31,976
_
111,286
═════

8. Creditors: amounts falling due within one year

Trade creditors
Taxes and social security
Accruals

 2024
£
8,475
3,901
37,945
_
50,321
═════		 2023
£
11,177
3,900
37,814
_
52,891
═════

9. Unrestricted funds

2024 Balance at Income Expenditure Balance at
1st April 31st March
2023 2024
£ £ £ £
Designated:
Special needs 5,903 - - 5,903
Future projects 10,689 - - 10,689
Newbury special needs 2,882 - - 2,882
Children 54,096 - (5,698) 48,398
Newbury dementia 1,000 - - 1,000
Fundraising 3,000 - - 3,000
Unrestricted 903,127 2,335,078 (2,146,101) 1,092,104
─────── ─────── ─────── ───────
980,697 2,335,078 (2,151,799) 1,163,976
═══════ ═══════ ═══════ ═══════

Page 18

Oxfordshire Crossroads

Notes to the Accounts (continued) for the year ended 31st March 2024

9. Unrestricted funds (continued)

2023 Balance at Income Expenditure Balance at
1st April 31st March
2022 2023
£ £ £ £
Designated:
Special needs 5,903 - - 5,903
Future projects 10,689 - - 10,689
Newbury special needs 3,667 - (785) 2,882
Children 55,718 2,215 (3,837) 54,096
Newbury dementia 1,000 - - 1,000
Fundraising 3,000 - - 3,000
Unrestricted 1,037,584 2,105,743 (2,240,200) 903,127
─────── ─────── ─────── ───────
1,117,561 2,107,958 (2,244,822) 980,697
═══════ ═══════ ═══════ ═══════

The Special needs funds consist of donations given without restriction and are used to provide extra care over and above that contracted for.

The Future projects fund is to increase the density of care provision in the areas committed to while maintaining the high standards met throughout those areas.

The Children’s fund is to provide extra care specifically for young clients.

Unrestricted donations of £1,000 and £3,000 have been designated for expenditure on care of clients with dementia in the Newbury area, and future fundraising costs respectively.

Page 19

Oxfordshire Crossroads

Notes to the Accounts (continued)

for the year ended 31st March 2024

10. Restricted Funds

2024 Balance at Income Expenditure Transfers Balance at
1st April 31st March
2023 2024
£ £ £ £ £
Elderly care fund - 38,782 (11,803) - 26,979
Vehicle fund 1 - (1) - -
Children’s fund 70,688 - (4,195) - (66,493)
“Vincent” fund 21,072 - - - 21,072
GCT Grant a wish gift 227 - - - 227
WBDC driver training grant 2,792 - - - 2,792
Windsor and Maidenhead vehicle 1,048 - - - 1,048
Windsor and Maidenhead night care 23,719 - (23,719) - -
Windsor peer support - - - - -
Windsor general fund 400 - - - 400
Newbury general fund 100 - - - 100
New Windsor vehicle 14,240 - 40 - 14,280
Let’s go 3,082 - (1,621) - 1,461
Carers’ respite 40 - (40) - -
Flexi carers 21,263 - (6,019) - 15,244
Staff gift 297 800 (350) - 747
Emergency general fund - 3,930 - - 3,930
CH trust - 3,450 - - 3,450
Amazon - 5 - - 5
Just Giving - 29 18 - 47
MD Johns - 226 - - 226
Lunch club - 5000 (2,694) - 2,306
MD Clare - 157 (99) - 58
Newbury Digital - 15,000 (9,083) - 5,917
───── ───── ───── ───── ─────
158,969 67,379 (59,566) - 166,782
═════ ═════ ═════ ═════ ═════

Page 20

Oxfordshire Crossroads

Notes to the Accounts (continued)

for the year ended 31st March 2024

10. Restricted Funds (continued)

2023 Balance at Income Expenditure Transfers Balance at
1st April 31st March
2022 2023
£ £ £ £ £
Elderly care fund 4,661 9,500 (14,161) - -
Vehicle fund 705 - (704) - 1
Children’s fund 76,854 - (6,166) - 70,688
“Vincent” fund 21,072 - - - 21,072
GCT Grant a wish gift 227 - - - 227
WBDC driver training grant 2,792 - - - 2,792
Windsor and Maidenhead vehicle 1,365 - (317) - 1,048
Windsor and Maidenhead night care 25,439 - (1,720) - 23,719
Windsor peer support - - - - -
Windsor general fund - 400 - - 400
Newbury general fund - 100 - - 100
New Windsor vehicle 19,720 - (5,480) - 14,240
Let’s go 1,500 4,626 (3,044) - 3,082
Carers’ respite 3,019 - (2,979) - 40
Time for me - - - - -
Carer support - - - -
Community relief - - - - -
Digital inclusion - - - - -
Flexi carers 15,250 10,521 (4,508) - 21,263
Staff gift 800 - (503) - 297
───── ───── ───── ───── ─────
173,404 25,147 (39,582) - 158,969
═════ ═════ ═════ ═════ ═════

Page 21

Oxfordshire Crossroads

Notes to the Accounts (continued) for the year ended 31st March 2024

10. Restricted Funds (continued)

The Elderly care fund provides help to older clients over and above that contracted for.

The Vehicle funds are to purchase the charity’s wheelchair-carrying vehicles.

The Children’s fund is to provide care over and above that contracted for.

The “Vincent” fund is to enable clients to access arts and culture events.

The GCT grant-a-wish fund enables carers to fund a specific wish with a limit of £250.

The WBDC driver training grant is to cover costs of training the minibus drivers.

The Windsor and Maidenhead night care fund is to provide extra care out of hours.

The Windsor peer support fund puts carers in touch with each other.

Let’s go is to provide days out for young carers and children with care needs.

Carers’ respite provides group outings for unpaid carers.

Time for me provided breaks and activities for individual paid carers.

The Carer support fund and the Community relief fund are to provide extra support to carers including some home maintenance support.

The Flexi carers fund is to supports unpaid carers as they need it.

Digital inclusion provided tablets to enable unpaid carers to keep in touch with their communities.

From a grateful client to give a “treat” to the office staff.

Page 22

Oxfordshire Crossroads

Notes to the Accounts (continued)

for the year ended 31st March 2024

11. Analysis of Net Assets between Funds

Year Ended 31st March 2024 Tangible Net
Fixed Current Total
Assets Assets 2024
£ £ £
Restricted funds 9,097 157,685 166,782
Designated funds - 71,872 71,872
Unrestricted fund 13,285 1,078,819 1,092,104
─────── ─────── ───────
22,382 1,308,376 1,330,758
═══════ ═══════ ═══════
Year Ended 31st March 2023 Tangible Net
Fixed Current Total
Assets Assets 2023
£ £ £
Restricted funds 14,280 144,689 158,969
Designated funds - 77,570 77,570
Unrestricted fund 18,467 884,660 903,127
─────── ─────── ───────
32,747 1,106,919 1,139,666
═══════ ═══════ ═══════

12. Liability of Members

The liability of the members is limited. In the event of the charity being wound up during the period of membership or within one year afterwards, every member undertakes to contribute to the assets of the charity an amount not exceeding £5 for the payment of debts contracted up to the date of cessation of membership together with the costs of winding up.

13. Related Party Transactions

£5,498 (2023: £25,186) was paid to Almost Family Limited, a company controlled by a family member of Mrs M Rainford, for care services.

Page 23

Oxfordshire Crossroads

Notes to the Accounts (continued)

for the year ended 31st March 2024

14. Reconciliation of net movement in funds to net cash flow from operating activities

2024 2023
£ £
Net movement in funds 191,092 (151,299)
Deduct interest income shown in investing activities (8,247) (3,727)
(Increase)/decrease in debtors 9,379 62,902
Add depreciation 11,165 17,013
Deduct profit on disposal of fixed assets - (2,022)
(Decrease)/increase in creditors (2,570) (131,422)
───── ─────
Net cash generated/(used) by operating activities 200,819 (208,555)
═════ ═════

15. Commitments under operating leases

At 31st March 2024 the charity had total commitments under non-cancellable operating leases as set out below:-

Land and Buildings Land and Buildings
2024 2023
£ £
Operating leases which expire:
Less than one year 30,000 30,000
2 – 5 years 60,000 -
───── ─────
90,000 30,000
═════ ═════

Page 24