THE CROSSING POINT (A COMPANY LIMITED BY GUARANTEE) REGISTERED COMPANY NUMBER: 09000699 (England and Wales) REGISTERED CHARITY NUMBER: 1159440 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
THE CROSSING POINT CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 CONTENTS Page Company InfOrntIon Trustees, Report 4106 I ndependent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10t015
THE CROSSING POINT (Limited by Guarantse CHARITY & COMPANY INFORMATION FOR THE YEAR ENDED 30 APRIL 2025 REFERENCE AND ADMINISTRATIVE DETAILS Charity Name The Crossing Point (A Company Limited by Guarantéé) Registered Company Numbèr 09000699 (England and Wales) Registered Charity Nurnbor 1159440 Ragistered Office 16 Radnor Drive Wallasey Wirral Merseyside CH45 7PT TrustseslDlrectors John Cheek Mark Satchw611 Colin Baillie Patricia Scarfe Bankers Co-operative Bank Parker Street Liverpool Mer8eyside L1 1DJ Independent Examiner Counting for Communilies Ltd 16 Holmwood Drive Liverpool L37 1PQ
THE CROSSING POINT {Limitsd by Guarantee) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 The trustees, who ale also directors of the charty for the purposes of the Companies Act 2006, present their report with the financial statemenls of the charity for the year ended 30 April 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Chatilies Act 2011 and the 'Accounting and Reporting by Charities: Statement of Recommended Pradice applicable to charities preparing their accounts in accordance wilh Ihe Financial Reporting Standard appliCae in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The organisation is a registered charity and company limrted by guarantee and the governing documenl is the company's memorandum and articles of association dated 16 April 2014 amended by special resolution dated 17 October 2019. Inductlon and tralning of new trustees Trustees are appointed on the basis of their ability to bring to the Board a range of skills to assist in the govemance and developmenl of Ihe Charity. In addition the Trustees are referred to The Charity Cofflmission website in order to assist them to understand their legal responsibilities. Organlsational Structure The Crossing Point is a registered charity with The Chaiity Commission, Charity Number 1159440 and a giSte[ed Company Limited by Guarantee with Companies House, Company Number 09000699. The directors meel 4 times a year for trustee meetings as well as rneeting outside of their quarterly commitment to review and discuss matters as and when required. They are responsible for the strategic direction and policy of the charity, Rlsk Identificatlon and management The Board of Directors has reviewed the major risks to which the Charity is expos8d.11 has regularly reviewed the key financial information and has examined olher operational and business risks which the Charity faces, It also Gonficms Ihat there a established systems in place to mitigate signrficant risks and where necessary respond to them. Publlc Benéfit When planning and programming activities for the IoGal residents of Merseyside, the Trustees of The Crossing Point are mindful of the Charity Commissions guidelines on Public Benefit.
THE CROSSING POINT {Limited by Guarantee) TRUSTEES, ANNUAL REPORT - CONTINUED FQR THE YEAR ENDED 30 APRIL 2025 OBJECTIVES AND ACTIVITIES To preserve. promote and protect the safety, physical and mental health and well-being of adults, young people and children affected by domestlG abuse,. to help prevent and alléviatÉ distress of individuals suffering abuse through the provision of advice and practical support. To advance the education of adults and young people in the subject of domestic abuse by providing awareness raising, prevention and eafly intervention services, including groups experiencing barriers to accessing information and advice services on domestic abuse. ACHIEVEMENT AND PERFORMANCE During the period of 1" May 2024 to 30th April 2025 The Crossing Point conlinued to operale as a charity and provided: One lo one emotional support both in person and via the telephone ~ Liverixx)l and Wirral The Crossover Recovery Programme for women in Liverpool and at the St Jarnes Centre, Birkenhead The Crossover Recovery Programme for men in Liverpool and in Salford 3 week course Understanding Domestic Abuse for women in Liverpwl Domestic Abuse Church Training Day- Liverpool and in Salford Domestic Abuse trainin9 IWQ week cours6 for staff of Magenta Living {Housing Association Wirral) Talks on domestic abuse Response and advice to telephone and email enquiries Regular infomiation via social media platforms Fundraising event (Wirral Coastal Walk) Safeguarding training courses for slafffvolunleers We submitted 4 grant applications and 1 speculats've letter, all of which were successful. FINANCIAL REVIEW The Crossing Point was successful in obtaining grants in support of its general running costs as well as specific funding for its school work. Sevaral generous donation8 were also received from independent businesses and individuals, Including supporters who had raised funds for the charity. The charity conlinues to seek further granl aid in order to maintain its services. PLANS FOR THE FUTURE PERIODS The Crossing Poinl, wth Ihe help of further funding, is expectant in being able to continue to offer Fts services and run ils projects.
THE CROSSING POINT (Llmlted by Guaranteo) TRUSTEES, ANNUAL REPORT- CONTINUED FOR THE YEAR ENDED 30 APRIL 2025 STATemEr OF TRUgTEE8 RESPONSIBIUTIES Company law raqulros the DirgGtors to pr8par8 financial statem9nts for ch financial period that give a tru8 arKI fair view of Ihe state of affairg of the company and of its incom8 and expendrture for Ih8t period. In pieparing th089 finanG5al $tat8iYthts, tha Directors are required to.. gelecl suttsbb accounting policies and then app them cortslstenty; make judgements and estr.mat that are reasonable and pent., prepare th? financial statements on the going concam basis unles9 it is inappropri*e to presume that the cwipany will Continue a8 a going concem; 3tate whether applicable accounting standards have been followed. subie¢t to any materlal d8parture disclosed and 8xplainod in the financlal statemants. The dlreclors are re6tx)nslble for keeplng proper accountlng records 17 dlxlose wh reasonable accuracy at any tim8 th8 fin8ncHI posrtion of the company and to enable them to ensu that the financial accounts Cjynply with the Cornpanies Act 2006. They are also responslble for 8afeguar(ling the as8ets of th8 company and hence for taklng rea8onable steps for the PreVentn and deieclion of fraud and other irregulartties. By Order of Ihe 808rd M. Sal¢hYfftll
INDEPENDENT EXAMINATION TO THE MEMBERS OF THE CROSSING POINT (Limitéd by Guarantee) FOR THE YEAR ENDED 30 APRIL 2025 I report on the accounts for the year ended 30 April 2025 set out on pages 8 to 15. Respective responslblllues of trustses and examiner The chanty's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Chanties Act) and that an independent examination is required. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5){b) of the Chaiities Act, and to state whether particular matters have come lo my attention. Basis of the indopondont examinerfs raport My examination was carried out in accordance with the General Direclions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presenled wrth those records. It also includes consideralion of any unusual items or disdosures in the accounts, and 8eeking explanations from the trustees concerning any suth matters. The Procedu undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is givan as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Indopendént axaminofs ststament In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: a. to keep ac£ounts'ng records in accordance with section 130 of the Charities Act; and b. to prepare accounts which accord with the accounting records, comply with the accounting requirernents of the Charities Act have not been met; or to which, in my opinion, attention should be drawn in order to enable 8 proper understanding of the accounts to be reached. Signéd: Date". -6-25 Name: Stephen Leonard BA, FCCA Counling For Communrties Ltd 16 Holmwood Drive, Liverpool, L37 1 PQ
THE CROSSING POINT (Llmited by Guaranteel STATEMENT OF FINANCIAL ACTNITIES IINCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 APRIL 2025 2025 2025 lthrestiicted Restricted Funds Funds 2025 Totsl 2024 Total Fund8 Funds Nole INCOMING RESOURCES InC0Th & endovmnts froff Donab"ons and legacie8 Charttable actimties Other Irading activities Investments 6,972 1,436 310 17,000 23,972 1.436 310 11,727 385 Total incom8 8,718 17,OqYJ 25,718 12,280 RESOURCES EXPENDED Expgndlture on: Raising funds Charitable athilies 17,982 18,875 16,528 Total expenditure 593 17,982 18,575 16,526 Net Inconp l (expendlturo) for the year befor• transf•r8 Transfers belwoen funds 8,125 (982) 7,143 (4,246) 11 Net incon l (•xp•ndlture) for tho yaar 8,125 (982) 7,143 {4,246) RECONCILIATION OF FUNDS Total funds brought forward TOTPL FUNDS CARRIED FORWARD 6,428 4,124 10,552 14,798 14,553 3,142 17,695 10,552 There are no recA)gnised gains 0110sses other than the net movement in funds for Ihe above financial years. All incoming resources and resources expended derive from continuing activities. The notes fom part of Ihese financial statements
THE CROSSING poipir {Llmlted by Guarantee) BALANCE SHEET AT 30 APRIL 2026 REGISTRATION NUMBER: 09000699 2025 2025 Unrestricted Restrlctwj Furxts Funds 2028 Total Funds 2024 Totsi Funds Nots FIXED fvSSETS Tangib assets CURRENT SET8 Debtors Castr at bar& and in hand 14.813 14,813 3.142 3.142 17,968 17,966 10.792 10,792 CREDITORS nts fallfftg duo within ar 10 NET CURRENT SErs (280) 1280 (240) 14,553 3,142 17,696 10,552 TOT ASSETS LE88 CURRENT LIABILrriES 14,553 3,142 17,696 10,552 FUND8 LhreSy furKI8 Restricted fund8 TOT*L FUND8 11 14,553 14663 3.142 17,696 6.428 4,124 10,S52 3,142 3,142 14,553 For the year ending 30 April 2025 the company was tItIOd to exemption audtt under sects'on 477 of the Companie8 Acl 2006 rel81ir¥J to 8mall companles. Dlroctorn, r•spon8ibllltl•s The members have not required the company to obtain an audlt of its accounts for Ihe year in question in ac¢ordanGe with section 478 of the Compani98 Act 2006 The directors acknledge thelr re8wnsibilities for comptylng th the reouirements of Ihe Companles Aci 2(A)8 wrth respeth to a¢countlng records and Ihe preparatlon of accounts. These accourrt8 have been prepared In accordance with the provisions applb to companies Subject to th8 sm811 compan18s' regirne. The fin8nci818tatements were approved by Ihe Board of Twstees and were gi9ned on tts behalf by: M. Sat¢hwell - Director Date The notes fomi part of these financial ststements
THE CROSSING POINT (Limlted by Guarantst) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1. ACCOUNTING POLICIES Basis of preparatlon and accounting convontion The financial slatements of the charity, which is a public benefrt entity under FRS 102, have been prepared under the historical Cost convention, the CoMpanS Ad 2006. the Charrties Acl 2011 and 'Accounting and Reporting by Charities: Statement of Recommended Practi for Charities. applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity has tsken advantage of Ihe disclosure exemption in preparing these financial statements. as permitted by FRS 102, Ihe requiremenls of Section 7 Stalement of Cash Flows. The accounts are prepared in steding, which is the functional currency of the charity and monetary amounts in these financial ststemenls are rounded to the nearest £. Golng Concern At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to conlinu? in operational existence for the foreseeable future. Thus the trustees continue lo adopl the going concern basis of accounting in pparing the accounts. Incomé Incomlng recognftion All incoming resources are inejuded on the Statement of Financial Activitles {SoFA) when the Gharily is legally entitled to the income and the amount can be quantrfied with reasonable accuracy Incoming Resourcès with Related Expendire Where incoming resources have relaled expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA Grants and Donatlons Grants and donations are only included in the SOFA when the Charily has uncondltlonal entltlement to the resource. Contractual Income and Porfomiance Related Grants This is only Included in the SOFA once the related go¢)ds or services have been delivered. Volunteer Halp The value of any voluntary help received is not included in the accounts. Investmènt Incomo This is included in Ihe accounts when receivable. ndlture and Llabilitl•$ Liabllty Recognltion Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to Ihat expenditure. Governance Costs These include cos13 of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constrtutional matters. 10
THE CROSSING POINT ILimitsd by Guarantee) NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 30 APRIL 2025 Grants and PerfomianGe Conditions Where the chaiity gives a grant with conditions for its payment being 8 specific levd of seNice output to be provided, such grants are only recognised in the SOFA On the recipEnt of the grant has provided the 3pecffic service or oulput. Grants payable without Perfomiance Condltions These are only recognised in the accounts when a cA)mmitment has been and there are no conditions lo be met relating to the grant which remain in the control of the chaiity Flxed assots and depreciation Deprecialion is provided at the following annual rates in order to wrrte off each asset over its estimated useful life. The following rates and methods are used: Fixtures & Ffftings IT Equipment 200/0 Straight line 250k straight line All equipment, fixtures and ffttings with an original cost of less than £600, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the company's activities, there is no expectation that the cosl of the assets will be recovered in the way of future revenues. Cash and cash equlvalents Cash and cash equivalenls include cash in hand, deposits held at call with banks, other 8hort-tem Ilquid investments with original matun'ties of three months or less, and bank overdrafts. Financial instrumonts The charity only has financial assets and finanaal liabilities of a kind thal qualrfy as basic financial instruments. Basic financial inslruments are initially recognised at transaction value and subsequently measured at Iheir settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Taxation The charity is exempt from corporalion tax on its Charitab activilies and 18 not registered for VAT. As regIsted chaiity the company benefrts from rates relief. Fund accounting Unrestricted funds - can be used in accordance with the charitable objectives at the discretion of the trustee3. Restricted funds - can only be used for particular restricted purposes within the objects of the charity. Restnctions arise when specrfied by the donor or when funds are raised for particular restricted purposes.
THE CROSSING POINT (Limited by Guarantee) NOTES TO THE FINANCIAL STATEPJIENTS - CONTINUED FQR THE YEAR ENDED 30 APRIL 2026 INCOMING RESOURCES 2025 2025 Unrestricted Restricbj 20 Total 2024 Totsl Note 2 Donatlons and legacies Co operative 8ank Abert Hunt rsh Charitable Trust Pilkingtons Charity Fund YAPP Charitsble Trust Alen Lane FoundatK)n West Wallasey Fleethi North Birkenhead Trust Other donations The cher Trust 1,000 4,01)0 1.000 4,000 71)0 4,000 3,000 5,000 1,000 700 4,000 3,000 5,000 3,000 1.000 446 4,826 4,826 7,227 1,500 11,727 6,972 17,000 23,972 2025 2025 Unrestricted ReSted 2026 Totsl 2024 Total 3 Charltsble activiti88 Just Giving 1,436 1,436 1,436 1,436 168 168 2025 2025 Unrestricted Restricted 2025 Total 2024 Totsl 4 Other tradlng actlvftles Fundraising events 310 310 310 310 385 385 12
THE CROSSING POINT (Limlted by Guarantse) NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 30 APRIL 2025 RESOURCES EXPENDED Note S Ralslng funds Fundraising events 2025 2025 UnStricted Restrtcted 2025 Total 2024 Total 2025 2025 Unrestricted Restricted 2025 Tolal 2024 Total 6 Charitsble activitle8 Ivertising Data Proteclion DBS 35 13 260 285 36 13 260 636 216 72 10,197 2.049 35 125 240 519 216 72 12,218 1.729 510 89 462 311 Governance Insurance Just Giving fee Phone, Broadband & IT nagemenuoperationslproject delivery Rent Small equipment Postage & stationery Sundries & travel Training Volunteer expenses 251 216 72 10,197 2,049 1,139 1,359 848 1,851 17.982 1,139 1,369 1,861 18.57S 593 16,526 2025 2024 Included In Governance costs Independenl examinerfs fees 260 260 240 240 2025 2024 7 Stsff Costs and ErrpIO88 Wages and salaries Social securty costs Pension No em ployee earned £60,000 QT more during the year 2026 2024 The average number of em ployees during the year was.. 13
THE CROSSING POINT {Limltsd by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025 Note 8 Debtors Trade debtors Prepayments 2025 2024 2026 2024 9 Cash at bank and in hand Current bank account Cash in hand 17,929 26 17.966 10,766 26 10,792 2026 2024 10 Creditors . anx)unt8 falling duo withln ono ar Hhffilc Accruals 240 240 260 Balance at 30 April 2024 Balance at 30 fvpril 2025 11 Moveft*nt In Funds Transfers Expenditure In l (Out) Income Unragtrict•d Funds General Fund 6,428 8,718 (593) 14,663 Restricted Funds Co Operati Bank Abert Hunt 1,01)0 4,000 4,000 s,000 (1,000) (4,000) (4.000) (5.000) (982) (3,000) (17.982) Pilkingtons Charity Fund AElen Lane Foundation Nathaniel Reyner Trust YAPP Charitable Trust 1.124 3.000 142 3,000 17.000 3.000 3,142 4.124 Total Funds 10,552 25.718 (18,575) 17,695 14
THE CROSSING POINT (Limlted by Guarantsel NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 30 APRIL 2025 12 Trustse3' Renwneratlon and Benefts There were no trustees, remunerats.on or other benefib for the yaar ended 30 A)ril 2025 nor for the year ended 30 April 2024 13 Tru8te88' Expenses There were no trustees, expenses paid for the year ended 30 N)ril 2025 nor for the year ended 30 ADriI 2024 14 Capital Conmitrnnts The company had no caprtal comrn ilments at 30 2025 (2024: Nt)ne) either contracted for or authorised by the directors but not contracted for. 15