Crosspoint (Westbury) Annual Report December 2023- November 2024 Crosspoint (Westburyl Albion House, Market Place, Westbury BA13 3DE Charity Number 1149257 (Company Registration CE018437) Crosspoint {Westburyl is a Foundation Charltable Incorporated Organisation ICIOI 1. Ob'ectives and activities The charity is founded on Christian values, set up to relieve poverty, sickness and distress amongst the inhabitants of Westbury and the surrounding area by the provision of such services and facilities as the trustees mayfrom time to time think fit, irrespective of age, gender, sexual orientation, disability, race or religion. The policies adopted in furtherance of these objects have not changed during the year. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. 2. Structure overnance and mana ement The trustees who served during the year were: Mr K Fairman Ms H Fairfield Mrsj Vince Mr M Brown Recruitment and training of trustees and volunteers Crosspoint has no paid employees; it is run entirely by volunteers. There are currently 20 volunteers, including the trustees. Recrultment of Trustees The sultability of potential new trustees is considered by the existing trustees and if agreed they are invited to join. New trustees are appointed for a period of three years. Trustees may be reappointed for a further three years but, after serving a total of nlne years, are required to stand down for a minimum of a year. Recruitment of Volunteers Following an approach by a potential volunteer two reference5 are taken up. The potential volunteer is interviewed by two trustees and, if considered suitable, several shadowing sessions are arranged. This enables the potential volunteer to see and experience the reality of drop-in session5 and allows the volunteers on duty to assess the potential volunteer in a 'live' setting. If this is all successful, the new volunteer can put themselves forward for the rota. Exceptionally it may be possible to consider the potential volunteer for other duties, but there are very limited opportunities. Volunteer training is mostly 'on the job, with new volunteers being paired with a more experienced volunteer for drop-in sessions. The volunteer lunch/training sessions were halted during 2024 however it is planned that they will resume on quarterly basis during 2025. History Crosspoint was set up as a charitable company limited by guarantee, incorporated on 9 Nov 2010. The company was established under a Memorandum on Association which established the objects and powers of the charitable company and how it was governed under its Article of Association. In the event of the company being wound up members were required to contribute an amount not exceeding £10. On the 6 Aug 2019 the charitable company closed and Crosspoint converted to a Charitable Incorporated Organisation {ClOI. 3. Overview of the This year has seen a 15% increase in the number of clients seen compared with the previous year. The nature of help that clients visiting Crosspoint tend to need is with Universal Credit, Personal Independent Payments, Blue Badge applications, getting on the housing register (Homes4Wiltshirel and advice on a myriad of issues. Most food donations continue to be delivered directly to Westbury Area Network {the food bank), although Crosspoint will not turn away donations that are brought into the centre. These donations are then transferred to the food bank byvolunteers. Drop-in Centre Usage December 2023 - November 2024 300 250 200 150 ioo 50 Drop-in Centre usage December 2022- Noveinber 2023 180 160 140 t20 Awareness of Crosspoint and the service offered has been enhanced by regular publicity in the local free newspaper, an electronic window display, a new website, and the printing of publicity leaflets. During the year we have recruited seven new volunteers who have been added to the rota. ects Housekeeping We have successfully renegotiated and signed a further twelve-year lease {with break points every three years) at a significantly reduced rent. We have also greatly improved the appearance of the area to the left of the front door, previously used by the Community Fridge, with two colourful pictures and improved seating, including cushioned window seats. There is also a table that is ideal for working with clients on paper forms. A volunteer has also donated some local photos to enhance the walls behind the reception desk and in the client computer area. Counselling In the last 12 months, we have experienced a further increase in demand for our adults, and young people's counselling service. Through recruiting new counsellors to the existing team, we have been able to reduce average waiting times before people can see a counsellor and we are now supporting more people in the local community than we have in our history to date. As well as our qualified counsellors, we are very pleased to be able to give students, training in counselling at Wikshire College, the opportunity to gain practical experience alongside gaining their qualifications. This is an opportunity that we plan to continue in the years ahead. We gain regular positive feedback from clients about the difference to their lives seeing a counsellor has made. Debt Advice A decision was taken in early 2024 to discontinue as a Community Money Advice (CMA) Connect Centre. This was because, despite every effort, the hoped for footfall didn't transpl￿. There is a long-established debt advice centre in Trowbridge, and it seems that there is some reluctance on the part of Westbury residents to pursue this type of help on their doorstep. This could be because of a feeling of embarrassment or shame. The costs involved in running as a CMA Connect Centre made it unviable to continue with the low numbers of users of the service. Hardship Fund Crosspoint was pleased to be asked to apply for funds from the Food, Energy and Community Support Fund. This funding, granted in autumn 2023, allowed Crosspoint to start distributing funds to people suffering hardship within the area, following referrals from other agencies and organisations. 5. Income and Ex enditure The work of Crosspoint continues to be supported by grants, donations from local organisations and by givingfrom individuals. The Trustees are most grateful for this support, without which our work in Westbury would not be possible. A summary of our supporters is shown below. fuller details are in our statutory accounts, which are attached. Donations were received from: Bratton PCC Edington Station Road Ltd Edington PCC RUHX Westbury Leigh and Laverton Fund Westbury Skittles League Westbury Town Council Wiltshire Community Foundation Wiltshire Council (via Westbury Area Board) Grants were received from: RUHX Westbury Area Board Wiltshire County Council Wiltshire Community Foundation Westbury Town Council Income 2023- 24 Grants • Unrestricted donations • Counselling donations • Investments • Oiher Expendlture 2023- 24 Projects Ifrcm restricted income) • Rent and piemises Oflice. admin and sundrie$ Business costs Deslgnation of income l December 2023- 30 November 2024 Unrestrtcted lunds Restricted funds Ch•rlty fvglstratlon number 1149267 {Engl4nd ond Walell OFFICE COPV PLEASE SIGN AND RETURN CROSSPOINT (WESTBURY) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 CROSSPOINT {WESTBURY) LEGAL AND ADMINISTRATIVE INFORMATION Tru8teey Mr M T Brown Mr K Fairman Ms H Fairfield Mrs J Vinco Charlty numbor (England and W4leJl 1149257 Independent examlner ChappellAssoaates Limited IA18g*field House 8ratton Road Westbury Wltshire BA13 3EP CROSSPOINT (WESTBURY) CONTENTS Tnjstees, r8POrt Inde￿ndent examinerfs Statement of financial 8¢tiwti&s Ba1￿Ce $h8èt blotgs to financial $tat8menls 6-13 CROSSPOINT (WESTBURY) TRUSTEES REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 Th& tW51ees prgsenl their annual report and financlal 5talemtrnts for the yearenderj 30 Nov¢mber2024. The financi81 statements have ￿ttn piepered in accord8nc8 the ac£oun*"ng PthieA&s s81 out in mte 1 to lingndal statem8nts and Comply with the charity's Constitution, ChariliesAct 2017 and"Accounting and Reporti i)y Chanli88." Statement of Recommanded Practic8 applicable lo tharilies prepwing their accounts in accordance with the Finanoal Reporbng Standard appli¢8ble In the UK aryj Repubficof Ireland {FRS 1021" leffectiv& 1 January 20191. ObJe¢tlves and 4¢tlvllles Crosspoint is a local tt)arity founded lo reli¢ye pK>verty, si(*ness and dlslress amongst inhabitants 01 Weslbury and the surrounding are8 by the provi&on of such $8rvices snd faalitias as tha Iruglees may from lime to lime Ihlnk ftl, irrespeGlive of age, gender, sexLtal orienlalion. disabilily. race or rdigion. The poli￿88 aLtr)ied in furtherance ol thes& (knjects have not changed during the year. The twstees havo patd du& fggard to gulOanr* Issu&J by the Charity CrKnmlssion In deciding what activities the arily shoul(t undertake. Achlevements and perforniance Crossprynt is now open tor four half-day sessions 88¢h week. The r￿mber of clients seen al drop-in sessions contt.nues lo increasg. as dr) the variety and rA)mplexily of th8 issues they bring. Thé demancl lor the counselling service also increases. 85 th& number of sessions offered oach week. Flnanctal rèview 11 is the pckicy of Ine chan.ly knat unrestricted fvnds which have not been designated for a specific use shwld bè maintalned at a level equivalent to btstween three- anQ six-monih's expenditure. The IrtJstee5 consider that rèserves at this lov81 will en8ur& th&1, in &Tr/enl of a signifiognt drop in funding, they will bè abl& to continue th& charity""S Gurrenl activities while consideration is given lo ways in which addil'on81 lunds may be raised. This levoj ¢>f reserves has been maintain8d throLtghoul thè year. Th$ trustees have assessed the m8jor risks lo which the tharily 1$ exposed and ar& satisfjed that systems a￿ place to mitigate exp¢¥8urG lo the major risks. Structure. govemance and management CroSSp￿nI was SÈI lip as 3 chari12ble company limited by guarent¥e, incorpor&ied on 9 November 201(l. The cDmpBny was established unckr a Memoranclum of Associats'017 which established the objects ar]d powers of the ¢harilable company and is govemed urKJer Ils Articles of Association. In the event of the company being wound trustees a￿ requirgd lo cJ)nifibute an amount not exceeding £10. On 6Augusl 2019 the charitabla company ¢los¢d and Crosspoinl cC¥iv￿ted to a Charitable Ineorwraled or￿ar￿Sab"on (CIOI. There We￿ four Irusle&s during thg yearwho oversaw the goveman* anrl slralegic d&ci&on makiru. Naw trustees aro appointed by a majority deoision of the ￿l$￿'ng Iruslees. The suitability of potential ngw Ifusiges Is considered by th& existing Iruste#s atKI Il aoreed they ére invi18d tojun. New *tuslg08 arè 9ppointed for a pehod of Uvotr years. wtlh an opportunity 10 Stancl for another three yoars. Therg is no formal training for new twsle&s. but thi$ is under review. CROSSPOINT (WESTBURY) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 The INste8$ WI￿) s¢Ned durlng thg finan￿￿1 yearwefe.. Mr M T Brown I rKFdm*n Ms H Fairfitsld Mrs J Vincè TIE[8 18 no foTmolAnnual Gen@Td Meoling. Muman ￿sOul¢e$ Crosspoinl has no pald employees Following an approadi by 8 potantial volunleei two roferences are takert up. The polentkql voluniaar Is inl8rviewed by hvo trusi¢gs and if considgred 5Ultable a nupnber of shadLwin9 sessions are arranged. T￿.5 enÈblÈs tha pot6nti81 volunteer to see and experienc8 the reality of drop-in session5, and volunletrrs on duty to assess the ptstsnti volunleor in a'live. setting. If thig is all sab'sfactory the now volunteer can put Ihemsdves forward tor the fDIa. Exceptionally it may be possible to considar the potential volunlgor for othgr duties. bul there a￿ very limited Ow)ortunit￿$. In house training arxj PJJPFX)rt is arrangèd for volunteers as requi￿1 xnd volunteers are 5UPPOrt8d al regular vdunleer meetings. The Iwstees, report was approve(J by Ihe Board ofTruslees. Mr K Faiman Cha 31 January 2025 CROSSPOINT (WESTBURY) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROSSPOINT (WESTBURY I report lo Ihe tru8lees on my examination of the fin8ncigl statements of Crosspoinl Iweslburyl Ith8 Charity) for the year ended 30 Ntsvember 2024. Responslbllltlos and basls of report As the tsuslees of the charity you are responsib16 for the preparats.on of Il* fitwnrial statements iri accoryJAnce wilh the requirwnents of the Charflies Act 2011. I report in respeclof my examination of the charity's financial slatem8nls Carried out L￿d&[ section 145 of th8 Charilias Act 2011. In carrying out my examlnatlon I ha¥8 foll(Iwed the Dtre¢tr'ons giv8n by Ihe Charity Commission undér section 1451Sllbl of the GhaiiliesAct 2011. Independent examlnef$ Jtstoment Your attention Is drawn lo the fact that tho d￿rity has prepared finart4al Stat￿entS in acojrdance ￿1￿ Ihe relevant ￿r$Fon of the Statement of Recommended Practice applicable to charities preparing their financial $tateTMents accordanc6 With the Finantral Repotting Standard epplicable in lh8 UK and Republic of Ireland IFRS 1￿2) in preference lo the Acaunling and Reporting by Charities.. Statement of Recommtsnded Practice issued on 1 April 2005 whi(* is referred lo in tt)e extant ￿gUlationS bul has now be&n withdr8wn. l und8rstsnd that this has been d(￿e In order for the finanaal slalements to provide a and fair vièw in aceordanc8 wth UK Gen&rally Aw Accounting Pra¢ti¢e. I have compl8lr*d my examination. I confimi that malters have come to my attentK)n in ¢onnectr"on with eXaminati￿t 9iMng m& cause to believe that in any m81&ri31 rèspect.. ac￿￿￿tin0 records wera not kept in rèspect of the ¢harity as reoLired by Secti￿ 130 of Ihe Ch8rities Act2011. the financial statements do not accord with Ily)se records., or the finanaal stst&ments do not c.omply with thè aPFlicable requlrements COr￿eming the form and content ol èlnsncial slalemenls sel out in the Charflies (Accounts and Reports) Regulallons 2008 other th8n any requirement that the finan¢ial staiemenls giv& a true and fail. view, which 15 not a matter uJn5idored as part an independent 6xamination. I have no concems and hav8 Come across no olhor nBtters in wnn8ction with the examination to whil* attention Should be drawn in this report in or(18r to gnablo a pffjper LmdÈrstanding of Inancial statements to bo re8ched. Chappell A$soclates Umlted Chartered Accountants Westfield House 8ratton Roao VlÈstbury Itshire BA13 3EP 31 January 2025 CROSSPOINT (WESTBURY) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2024 Unrestrlcted Restrlcted fund$ funds 2024 2024 Total Unrestrl¢t•d Restrlcted fund$ funds 2023 2023 Total 2024 2023 Notes Ineome and Ond0￿•nts from: Donats"ons ￿dIggaaèS Invesknents Othor income 21,321 568 1,340 15,356 36,677 868 1,340 21,108 123 2,333 25,863 48,971 123 2.3 Total InGome 23,229 15,356 38,585 23,564 25.863 49,427 Challtable a¢tiviliès 16.378 2Y.387 45,765 14.560 24,675 39.225 Net incomellexpendStuYe} 6,851 114,0311 17,180} 9.0)4 1.188 10,192 Transfers betwe8n funds 110,000) io.ooo Nd M￿*M&nt In lunds 13,1491 14,031) (7,180) 1,188 tO.1¥2 Recon¢lllatlon ol lund8: Fund balance$ 811 December 23 28,761 16,818 45,579 19.757 15,630 35.387 Fund balances at 30 November 2024 25.612 12.787 38,399 28,761 16,818 45.579 The slalemant of finanaal 8th"￿￿"9s indud¢$ all gains an(J105ss$ recognI8ed in the year. All income 8nd expenditure derive trom contsnillng adivilte8. CROSSPOINT (WESTBURY) BALANCE SHEET ASAT30 NOVEMBER 2024 2024 2023 Note$ Flxed as8ets Tanglble ass818 Current4￿ets Debtor¥ Cash at bank and in han 11 31 12 1,465 50,637 1.465 54.836 52,102 Credltorn: •mounts falllng due v4Ethln on* year 5S.301 13 (13,7031 170,7531 Net wr¥enl assets 38.399 45,548 Total a•8ets Iw current Ilabllltlès 38.399 45,579 hKome funds Restricted funds Unre51riciett fund$ 14 12,787 25,612 16,818 28.761 38,399 45.579 financiat statements were approverl by the Truste¢$ on 31 January 2025 Mr K Faiiman Chalr CROSSPOINT (WESTBURY) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 AGw)untlng poll¢les Ch•rty lftfoNftatlon Grosspoint weslbury.is a private ¢ompany limited by guarantee irKorporydted in England and V*al¢$. The re￿81￿re￿ Offi￿ is Cross￿nt, Market ptac*. Westbury. Wltshire. BA13 3DE. 1.1 Ac¢ounllng convèntlon The financial siaiemenls have been preparffl In attordanc* wth Ihe charity's govamin9 ¢ocumenl, the Chariiies Act 2011, FRS 102 The Financial Reporting Standard 8pplieable in the UK and Rapublic of I￿land. I'FRS 102,1 and the Chari119s SORP 'Accnunting and Reporting by Charities. Statement ol Recommended Pracbce applicable lo th8rities weparing Iheir accounts in accordance wilh tha Financial Reporting St8ndar(I 8wlicable in the UK and RepLblic of 5r8land IFRS 1021" leffeclive 1 January 20191. The chanty Is a PuiJi¢ 8enefll Entity as defined by FRS 102. The tharity has tsken advantage ofthe provisions In the SORP for clk8rities not lo prepare a Statement of Cash Flows. The financlal ststsmènls hav& tteparted from the charih.es {Acc¢yJnts ond Report81 Regulgtiix)$ 2008 only to the extenl wuited to provid8 8 Iwe and fw"r wiew. This doparture has 1ftw￿V0￿ followlng Ihe Slatement of Rec￿mmended Practic• for ¢harilies apptyirKJ FRS 102 ratt*r th￿ the Vefson ol the Statement of Recomnwnded Practicé which is r&fèrr8d k) in lh8 Regulati¢)ns, ￿ which ha$ sirK* been wilhdf8wn The fnancial ststemènls are prepared in sierfing, which is the fvrttsonal CLtfTency of tng tharity. Moneiary amounts in these finana81 ststements are round8d to the n¢arest £. Tho Iinanaal statements haye been preFJared ur*ler the hlslorical Gosl convention, Imodif￿ to Indud0 th revoluation of freehold proportl8S 8nd to includ8 investm8nl prowrties and certain fffingncial instruments al t8ir valuel. The pAncipal g(rounLng Oi¢ies 8dopted are set out bglow. 1.2 Golng con¢ern At the lime of apwoving the financial gtatemefits, th& Inist6es have a Teasonable expectation th81 the charity has aolequate ￿sourceS lo continue in oporab.onal existence for the foreseeable fvtufe ThLts tha truslegs continue to adopt going cony t1>81thg Ca￿tal must bo maintained by the tharlly. 1.4 Incorn¢ Incom8 is ￿CogniSed when the Charity Is legally entiled to il after any pèrfomiance conditions have met, the anounts be measured reli8bly, it is prcjbable that ino)me will be feceived. Cash donations gre recogni5gd on receipt. Othw donatior￿ are recognised Ofi￿ the chadty has been fotified ofthedonalion, unless p&rfomancÈtonditions roquire deferral oftho amol￿1. Incom•tsxr8coverable in felthon to donakn'ons received under GiftAid or deeds of ¢ov6nanl is fecognised al the lime ol Ihe donation. CROSSPOINT (WESTBURY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 (Conttnuedl Accounting pollcl Legades are recogniseo on re¢eiptorothetwise if thè charity has been notl*ed of an imFxnding distribution, th¢ amoLJnl is known, and recdpt 18 expe¢led. If the amount is not known. leg&y Is IreateLI as a corltngenl asset. 1.6 Expendrture Expenditure 1$ rocognlsett ¢nce there is 8 legal orconstruclive o￿lgatIOn lo transfer aconomk benefit lo a third paty, il is probable that 8 transfer of 8(￿rI)MiC benefits will be rewired in settFem¢nt. 8nd the amount of Ihe o￿lgatIOn can ￿ measurèd reliably. Expendilura is dassified by aclivily. Th8 costs ofea¢h th"￿tY 8ie matte up of Ihe total ofdirecl Costs 8nd shared costs. including SUPPOrt costs Involved in un(lartaking e8ch actiwty. Direct Cnsts attributable lo a singlo activity are allD¢aled directly to that a¢livity. Shared costs which contribute to more than one actiwty and support costs which aFe not allntrutable to 8 S1nole activity are apportioned beb)Jeen those activitses on 8 basis consistentwith the use of resources. Central staff CDSts are atloc&tetl on thè basi8 of limo sp8nl. and d8preoab.on chargès are allocated on tho porb'on of the asset's use. 1.6 Tangible flxed assets Tangiblé fpxecl assets are inilially m¢asurtrd at cost ond subsequently measu￿￿ at cost or valua￿(￿, W of deprttrialion and any impalrment losses. l)eprecialion Is recognised so as to wrlts off the cost or valuatlon of assets less their resldual values over the(r s8tul lives on the foll(xving base5 L68sehold land and buildings ovsr tèrm ol leas8 FixtuTrs and liltings 250ts radu¢ing balonc The gain or loss arising on the disposal of an asset is determined as Ihe dlfferenee beiween lh8 sale proceeds and the earrying valyo of the asset is recogni5ed in If* statement of fir>ancial activitie5 1.7 IMpalm￿nI ofllxed 0$8ets Al each repoth'ny end date, tha ¢harity revifjws the carrying amounts of ils tangl￿e assets to doteminewhelher there is any indication that those assets have suffered an irnpaifmeni loss. If any such indic81ion e￿st$. the recoverable amount tsf the asset is esb"n7ated in ordor to deteirr4n8 thg exteni of the Impairm8nl loss lif any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash In hand, dep0511s held al call with banks, other short-term liquKI Investments with origina maturities of Ihrpe mwths or loss. and bank ov6rdrafts. Bank overdralls are $hown within ljorfowings in ￿rrent liabilities. 1.9 Flnan¢l41 Instrirnnts The charity has g18cted to apply the problsions of Sr#ction 11 '8asic Finanaal Instruments, and Section 12 '0trter Financial Instruments Issues. of FRS 102 to ell olits Inaiiual Instruments. Flnarrial insliuments are r8cognised in the charity's b8lante sheet when Ihe charity becK)m85 paty to the contractual provisions of Ihe inslrumenl. Fin8ncial assets and liaknlilias are offset, with the nètamounls presented in the fin9nclal statenwnts. when there is a legally onforceable right lo sol off the ￿￿)wised anKMnls and there is an inlenty.on lo sell@ on a net bass or to realis& the asset and settle the liability simullarfft)usly. CROSSPOINT (WESTBURY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 Accountlng polkle¥ (Continued) Basi¢ financlalasseis Basicfinancial assets, which include debtors aTha ¢a$h and bank balan￿8, ar8 ￿￿tiallY measured at iransaction prio including transaction ¢ost$ and are subsequen￿Y carried at amortised co51 using the effective interest melhtsd unless tho arrongoment constitutgs a financing Iransacts"on, where the Iransacuon is ￿￿aSure￿ al Iho present value of tr￿ futurè receipts disC￿￿nted al a market rale of inlgresl. Financial assets classified as r8c8lvablo within one year are not amo)rtised. 8aslc financial Ilabllltl•s Basic *nancial liabilities, including creditor8 aNI bank loans are initially recognised al transaction pri￿ unless the arranggmonlGonslitules a financing transaction. where the debt1ns1ru￿n1IS measured allhe presenl value of the lulure payments ttiscounted 81 a market Tate ol Int8r8sl. Finanaal liobililitss classified as payable within year are t)018mortised. O¢bt instruments ats subsequ&nlly cgrriod at amortisgd co¥1, using the effectivè Intètsgt rate method Trade creditws are obligations to pay for goorts or $6rvic8s that have b&en acquired in the ordinary course of operations from supplier5. Amounts payabl8 are das8rfied as current li8bililies if paym8nl is due within one year or less. If not, they are presented as non-current liab"ilibes. Trade credilors are ￿cOgnised inibally at Iran8actron Pri¢9 and sub5equenUy measured al amort.lsed cost using the effeclive intere81 method. Dw8eognilion of Ilnanclal liabilitiès Finanual liabilits.es Are d8reu)gnis&J Wh￿ th• charity'5 tDntractual obligations expro or are i*scharged or canceiied. Critical accountln9 estlmate8 and Judgements In th8 application of thè tharity's accounting ￿liCies, Ihe Iru8tsÈ$ Ar8 roquired to mak8juttgemonts, èstmalas and aSSLJmpknons about the carrying amount of assets and liabllitses that are not roadily apparent Irom tsthèr sources. estimates antt associated as&Jmpbons are b8sed on historical experiencè and olher 18etors th81 are considgred lo be relevant. Actual results may diff8r from these estr"mate5. The estimales and undertying a$sLtmpkn'oM are ￿￿eWed ￿ an ongtiiNJ basis. Revisions 10 8¢coun11ng slimales are r¢cogThsed in the period in which the estimate is ￿ViSed wher8 the revision affects oFly Ihal penod, or In Ihe period of the revi5icfi and fuiure periods where the revision affods both current and future periods. InCoV￿ from donatlon8 and legacles Unrestrl¢ted Restrlcled fttnds fund5 2024 Yotal Unve8trlcted Re•trlcted funtl Total 2024 2024 2023 2023 2023 Donadons and gifts Gran15 5.593 15.728 1,856 13,500 7.449 29,228 8,000 13,108 2.038 23,825 10.038 36.933 1S.356 38.677 21.108 25.863 48.971 CROSSPOINT (WESTBURY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 Income Trom tnvesknents Unr•strlcted Unresmcted fvnd8 lunds 2024 Int￿￿51 receivable 568 123 Other Intome Unrestrl¢ted Unrestrf¢te(I funds funds 2024 2023 Oth¢r in￿￿ 1,340 2.333 Expendlture On charltabfo actlvltl98 Expendtture Expenditurg 2024 2023 Dlrect costs Share Of support and governance ¢o•ts (see note n Support 45.764 39,233 Analysls by fund Unrestrict￿1 funds Restricted ftH)ds 16,378 29.387 14.560 24.675 4S.765 39,235 CROSSPOINT {WESTBURY> NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 Support ¢o$ts Support Gov•mance co¥ts ¢osts 2024Support costs Govemancè costs 2023 Depreciation Rent and p￿MiSeS wsts Counsellors. fees Accountancy Office costs Telephone 31 12.9 27,640 31 12,963 27,640 444 4.124 152 11.999 21,364 418 4,734 152 11,999 21,364 418 4,734 4,124 562 45.764 4S,768 39,233 39,233 An81Y￿ I￿N￿een ch*ilable activities 45,764 45,764 39,233 39233 Net rnovtsment In funds 2024 2023 The nèt movement in luntls is slat8d after thargngllL¥editsThJi'. Fees payab18 for the ind&p￿dent examination of the Chority's financial statement5 Daweciation of tangibte fixed assets 31 152 TnBte68 Non& of the tnJst¢es lor any persons connected wlth Ihom) received Any remungration or benefits frcffi Ihe ariiv duriro thg year. 10 Taxallon rh8 tharity is exernpl from taxal'on ¢Jn its acts"Mlies b8LXUSe dl its income 18 ap￿18(# lor ch8ritsble purposes. io- CROSSPOINT IWESTBURY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 11 Tanglble flxed assets Leagohold Fixlures anil fittin9S Totsl building¥ Alqsbec8￿t￿r2023 1.985 1.978 3.￿3 At 30 Novembar 2024 1.985 1.978 3,S63 Depreclallon and impalmi•nt Al l December 2023 Dèpreciation Charged in the ygar 1.985 1,947 31 3,932 31 AI 30 Novemtw 2024 1,985 1,978 3.963 Carrylng amount At 30 NOveM￿r 2023 31 31 12 Ilebtor8 Amounts folllng due vrtthln one year. 2024 2023 Prepayments and aIxnj￿ incorn 1.465 13 CredRoYs: Imounls falling due wjthln one yèar 2024 2023 Accruals deferred income 13,703 10,753 The fvlure long-lemi liability forthe propony leasa al the year end is £24.000. CROSSPOINT (WESTBURY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 14 Restrlthd fun(ts The ￿SIrfoted fLmds of the tharity ￿mPl7$e th8 unexpended bal8n¢es ol donations and grants hdd on tnjsl 8ubiett to spe￿fiC conditions by donors as to I￿¥ they may ba used. R￿th"¢1ed funds coiilain5 a de￿gnated reserve for ￿UnS￿l1ng. Duriw financlal year £5,000 was allocaled lo Ihis reserve from unrestn"ctecJ fLY)ds. On 30 November 2trd4 a futher £S.000 was allocat8d tts this Trserve. At1 DeC¢m￿r 2023 IncomlrTg resources Resources expended Traft810rn At30 N￿e￿ts¢r 20Z4 16,St8 15,356 129.3871 10,000 12.787 Previous year. Atl Incoming Resources Oe¢ember resources expended 2022 Transf•rs AtJo November 2023 15,630 25,863 124,6751 16,818 16 Unrestricted funds Th8 unrestii¢18d funds of the tharity comprise th¢ Lmaxpended b#lanttas of donations and grants which gre not subjoct lo specific Conditions by dontsrs and grantors as to how Ihey may be us&d. These indude de6ign*eJ funds whith hav8 been set asid8 Ollt of unrestricted fvnds by the truslo¢s for sperific pury]owJ. Transftts At30 November 2024 At1 Decembèr 2023 Incomlng Resources rosource$ exponded General ftnds 28,761 23,229 118.3781 110.WOI 25,612 Previous year: At1 Incomlng Dacsmber re¥ources 2022 Resources expended Tr&n8fe¥s At30 Novémber 2023 13en&ral funds 19,757 23,564 114,560) 28.761 12 CROSSPOINT (WESTBURY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 16 Analy318 ofnet as$ets 1jetw￿ft fur Unr•strfcted fvnds 2024 Restri¢ted funds 2024 Totsl 2024 At 30 November 2024.. Current 8SS@ls/lliabilities1 25.812 12.787 38,3go 25.612 12,787 38.399 Unrestrfeted funds 2023 ReJtslct¢d funds 2023 Total 2023 At 30 November 2023: Tangiblè assets Current as$e151(liabilititrsl 37 28,730 31 45,548 16,818 28,781 16,818 45,579 IT Relatett party iran8actlons There were no th'sdosable rglated party Iransa¢tiOllS OJllng the year12023- r¥Jnel. 13