COMPANY REGISTRATION NUMBER: 12312543 CHARITY REGISTRATION NUMBER: 1187972
Crossroads Manchester Ltd Company Limited by Guarantee Unaudited Financial Statements
30 November 2025
HAFFNER HOFF LTD
Accountants 2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL
Crossroads Manchester Ltd
Company Limited by Guarantee
Financial Statements
Year ended 30 November 2025
| Pages | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 to 3 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities (including income and | |
| expenditure account) | 5 |
| Statement of financial position | 6 to 7 |
| Notes to the financial statements | 8 to 17 |
Crossroads Manchester Ltd
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 30 November 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 November 2025.
Reference and administrative details
Registered charity name Crossroads Manchester Ltd Charity registration number 1187972 Company registration number 12312543 Principal office and registered 11 Parkhill Bury Old Road office Prestwich M25 0HH
The trustees
M Brand D Halpern S J Fogal S Wahrhaftig (Resigned 10 February 2026) Independent examiner Mr Howard Schwalbe ACA 2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL
Structure, governance and management
The charity is constituted by a Memorandum and Articles of Association and is a company limited by guarantee. It was incorporated on 13 November 2019 as a company and the company number is 12312543. It was registered as a charity on 14 February 2020 with a charity number 1187972.
The charity is run by the trustees who all act in an honorary capacity. A new trustee would receive copies of the previous years' Annual Report and Accounts and a copy of the Charity Commission leaflet 'The Essential Trustee : What you need to know'.
Risk Management
The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures mitigate any perceived risks.
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Crossroads Manchester Ltd
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 November 2025
Objectives and activities
The objectives of the charity are;
To act as a resource for young people up to the age of 25 by providing advice and assistance and organising programmes of creative, physical and other leisure activities as a means of: advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals for the public benefit
Public Benefit Policy
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
Grant Making Policy
Grants are made to charitable institutions, organisations and individuals who accord with the objects of the charity.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
During the year, the charity received £195,025 (2024: £272,401) in donations and charitable activities, and paid out £94,738 (2024: £53,501) in furtherance of its objectives.
The charity paid £3,000 on fundraising costs.
The charity has low governance costs. The governance costs incurred relate to professional fees incurred during the year.
There were no grants given out in the year.
There was an overall net income and net movement in funds for the year amounting to £100,287 of which £92,179 (2024: £218,900) is attributable to the unrestricted funds and £8,108 to the restricted funds.
Financial review
Reserves Policy
The unrestricted fund represents the unrestricted funds arising from past operating results.
As at 30 November 2025 the total funds of the charity were £468,833 (2024: £368,546) of which £460,725 is unrestricted and £8,108 is restricted.
The free reserves, being the net current assets were £9,956 (2024: £53,070).
The trustees are satisfied that the balance of the fund is at an acceptable level.
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Crossroads Manchester Ltd
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 November 2025
The trustees' annual report and the strategic report were approved on 24 June 2026 and signed on behalf of the board of trustees by:
S J Fogal Trustee
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Crossroads Manchester Ltd
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Crossroads Manchester Ltd
Year ended 30 November 2025
I report to the trustees on my examination of the financial statements of Crossroads Manchester Ltd ('the charity') for the year ended 30 November 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr Howard Schwalbe ACA
Independent Examiner
2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL
24 June 2026
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Crossroads Manchester Ltd
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 30 November 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 147,875 | 42,470 | 190,345 | 272,401 |
| Charitable activities | 6 | 4,680 | – | 4,680 | – |
| -------------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Total income | 152,555 | 42,470 | 195,025 | 272,401 | |
| ================================ | ============================ | ================================ | ================================ | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Fundraising costs | 7 | 3,000 | – | 3,000 | – |
| Costs of other trading activities | 8 | 7,522 | – | 7,522 | 10,316 |
| Expenditure on charitable activities | 9,10 | 58,603 | 25,613 | 84,216 | 43,185 |
| -------------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Total expenditure | 69,125 | 25,613 | 94,738 | 53,501 | |
| ================================ | ============================ | ================================ | ================================ | ||
| -------------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Net income | 83,430 | 16,857 | 100,287 | 218,900 | |
| ================================ | ============================ | ================================ | ================================ | ||
| Transfers between funds | 8,749 | (8,749) | – | – | |
| -------------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Net movement in funds | 92,179 | 8,108 | 100,287 | 218,900 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 368,546 | – | 368,546 | 149,646 | |
| -------------------------------- | ---------------------------- | -------------------------------- | -------------------------------- | ||
| Total funds carried forward | 460,725 | 8,108 | 468,833 | 368,546 | |
| ================================ | ============================ | ================================ | ================================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 17 form part of these financial statements.
- 5 -
Crossroads Manchester Ltd
Company Limited by Guarantee
Statement of Financial Position
30 November 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 16 | 541,877 | 465,476 |
| Current assets | |||
| Debtors | 17 | 3,280 | 980 |
| Cash at bank and in hand | 20,003 | 63,960 | |
| ---------------------------- | ---------------------------- | ||
| 23,283 | 64,940 | ||
| Creditors: amounts falling due within one year | 18 | 13,327 | 11,870 |
| ---------------------------- | ---------------------------- | ||
| Net current assets | 9,956 | 53,070 | |
| -------------------------------- | -------------------------------- | ||
| Total assets less current liabilities | 551,833 | 518,546 | |
| Creditors: amounts falling due after more than one year | 19 | 83,000 | 150,000 |
| -------------------------------- | -------------------------------- | ||
| Net assets | 468,833 | 368,546 | |
| ================================ | ================================ | ||
| Funds of the charity | |||
| Restricted funds | 8,108 | – | |
| Unrestricted funds | 460,725 | 368,546 | |
| -------------------------------- | -------------------------------- | ||
| Total charity funds | 20 | 468,833 ================================ |
368,546 ================================ |
For the year ending 30 November 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page.
The notes on pages 8 to 17 form part of these financial statements.
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Crossroads Manchester Ltd
Company Limited by Guarantee
Statement of Financial Position (continued)
30 November 2025
These financial statements were approved by the board of trustees and authorised for issue on 24 June 2026, and are signed on behalf of the board by:
S J Fogal Trustee
The notes on pages 8 to 17 form part of these financial statements.
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 November 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 11 Parkhill Bury Old Road, Prestwich, M25 0HH.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements did not require management to make judgements, estimates or assumptions that affect the amounts reported.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Freehold property | - | 2% straight line |
|---|---|---|
| Fixtures and fittings | - | 20% reducing balance |
| Equipment | - | 25% reducing balance |
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
3. Accounting policies (continued)
Financial instruments (continued)
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The company is limited by guarantee, in case of winding up the liability of the members is limited to £1.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 147,875 | – | 147,875 |
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
5. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Grants | |||||
| Awards for All | – | 20,000 | 20,000 | ||
| The Beaverbrook’s Charitable Trust | – | 5,000 | 5,000 | ||
| Bury VCFA | – | 5,000 | 5,000 | ||
| Forever Manchester | – | 4,971 | 4,971 | ||
| The Screwfix Foundation | – | 4,850 | 4,850 | ||
| Skelton Bounty | – | 2,649 | 2,649 | ||
| -------------------------------- | ---------------------------- | -------------------------------- | |||
| 147,875 | 42,470 | 190,345 | |||
| ================================ | ============================ | ================================ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations | 272,401 | – | 272,401 | ||
| Grants | |||||
| Awards for All | – | – | – | ||
| The Beaverbrooks Charitable Trust | – | – | – | ||
| Bury VCFA | – | – | – | ||
| Forever Manchester | – | – | – | ||
| The Screwfix Foundation | – | – | – | ||
| Skelton Bounty | – | – | – | ||
| -------------------------------- | -------------- | -------------------------------- | |||
| 272,401 | – | 272,401 | |||
| ================================ | ============== | ================================ | |||
| 6. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Other income from charitable activities | 4,680 | 4,680 | – | – | |
| ======================= | ======================= | ============== | ============== | ||
| 7. | Fundraising costs | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Costs of raising donations and | |||||
| legacies | 3,000 | 3,000 | – | – | |
| ======================= | ======================= | ============== | ============== |
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
8. Costs of other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Advertising | 7,522 | 7,522 | 10,316 | 10,316 |
| ======================= | ======================= | ============================ | ============================ | |
| Expenditure on charitable activities by fund type | ||||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Youth wellbeing activities | 49,725 | 25,613 | 75,338 | |
| Support costs | 8,878 | – | 8,878 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| 58,603 | 25,613 | 84,216 | ||
| ============================ | ============================ | ============================ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Youth wellbeing activities | 41,906 | – | 41,906 | |
| Support costs | 1,279 | – | 1,279 | |
| ---------------------------- | -------------- | ---------------------------- | ||
| 43,185 | – | 43,185 | ||
| ============================ | ============== | ============================ | ||
| Expenditure on charitable activities by activity type | ||||
| Activities | ||||
| undertaken | Support | Total funds | Total fund | |
| directly | costs | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Youth wellbeing activities | 75,338 | 8,037 | 83,375 | 42,345 |
| Governance costs | – | 841 | 841 | 840 |
| ---------------------------- | ----------------------- | ---------------------------- | ---------------------------- | |
| 75,338 | 8,878 | 84,216 | 43,185 | |
| ============================ | ======================= | ============================ | ============================ |
9. Expenditure on charitable activities by fund type
10. Expenditure on charitable activities by activity type
11. Analysis of support costs
| Analysis of | |||
|---|---|---|---|
| support costs | |||
| activity 1 | Total 2025 | Total 2024 | |
| £ | £ | £ | |
| General office | 8,037 | 8,037 | 439 |
| Governance costs | 841 | 841 | 840 |
| ----------------------- | ----------------------- | ----------------------- | |
| 8,878 | 8,878 | 1,279 | |
| ======================= | ======================= | ======================= |
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
12. Net income
| Net income is stated after charging/(crediting): | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 12,421 | 260 | |
| ============================ | ============== | ||
| 13. | Independent examination fees | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 841 | 840 | |
| ============== | ============== | ||
| 14. | Staff costs | ||
| The total staff costs and employee benefits for the reporting period are analysed as follows: | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Wages and salaries | 11,196 | 7,724 | |
| ============================ | ======================= | ||
| The average head count of employees during the year was 1 (2024: 1). The average number of | |||
| full-time equivalent employees during the year is analysed as follows: | |||
| 2025 | 2024 | ||
| No. | No. | ||
| Number of staff - Admin | 1 | 1 | |
| ============== | ============== |
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
15. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
16. Tangible fixed assets
| Freehold | Fixtures and | ||||
|---|---|---|---|---|---|
| property | fittings | Equipment | Total | ||
| £ | £ | £ | £ | ||
| Cost | |||||
| At 1 December 2024 | 464,798 | 1,536 | 732 | 467,066 | |
| Additions | 83,594 | – | 5,228 | 88,822 | |
| -------------------------------- | ----------------------- | ----------------------- | -------------------------------- | ||
| At 30 November 2025 | 548,392 | 1,536 | 5,960 | 555,888 | |
| ================================ | ======================= | ======================= | ================================ | ||
| Depreciation | |||||
| At 1 December 2024 | – | 1,064 | 526 | 1,590 | |
| Charge for the year | 10,968 | 94 | 1,359 | 12,421 | |
| -------------------------------- | ----------------------- | ----------------------- | -------------------------------- | ||
| At 30 November 2025 | 10,968 | 1,158 | 1,885 | 14,011 | |
| ================================ | ======================= | ======================= | ================================ | ||
| Carrying amount | |||||
| At 30 November 2025 | 537,424 | 378 | 4,075 | 541,877 | |
| ================================ | ======================= | ======================= | ================================ | ||
| At 30 November 2024 | 464,798 | 472 | 206 | 465,476 | |
| ================================ | ======================= | ======================= | ================================ | ||
| 17. | Debtors | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other debtors | 3,280 | 980 | |||
| ======================= | ============== | ||||
| 18. | Creditors: amounts falling due within one year | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Accruals and deferred income | 840 | 840 | |||
| Social security and other taxes | 219 | – | |||
| Other creditors | 12,268 | 11,030 | |||
| ---------------------------- | ---------------------------- | ||||
| 13,327 | 11,870 | ||||
| ============================ | ============================ | ||||
| 19. | Creditors: amounts falling due after more than one | year | |||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other creditors | 83,000 | 150,000 | |||
| ============================ | ================================ |
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Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
20. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 December | 30 Novembe | ||||
| 2024 | Income | Expenditure | Transfers | r 2025 | |
| £ | £ | £ | £ | £ | |
| Unrestricted fund - | |||||
| general funds | 368,546 | 152,555 | (69,125) | 8,749 | 460,725 |
| ================================ | ================================ | ============================ | ======================= | ================================ | |
| At | At | ||||
| 1 December | 30 November | ||||
| 2023 | Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| Unrestricted fund - | |||||
| general funds | 149,646 | 272,401 | (53,501) | – | 368,546 |
| ================================ | ================================ | ============================ | ============== | ================================ | |
| Restricted funds | |||||
| At | At | ||||
| 1 December | 30 Novembe | ||||
| 2024 | Income | Expenditure | Transfers | r 2025 | |
| £ | £ | £ | £ | £ | |
| Restricted fund - grants | |||||
| receivable | – | 42,470 | (25,613) | (8,749) | 8,108 |
| ============== | ============================ | ============================ | ======================= | ======================= | |
| At | At | ||||
| 1 December | 30 November | ||||
| 2023 | Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| Restricted fund - grants | |||||
| receivable | – | – | – | – | – |
| ============== | ============== | ============== | ============== | ============== |
- 16 -
Crossroads Manchester Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 November 2025
21. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fixed assets | 541,877 | – | 541,877 |
| Current assets | 15,175 | 8,108 | 23,283 |
| Creditors less than 1 year | (13,327) | – | (13,327) |
| Creditors greater than 1 year | (83,000) | – | (83,000) |
| -------------------------------- | ----------------------- | -------------------------------- | |
| Net assets | 460,725 | 8,108 | 468,833 |
| ================================ | ======================= | ================================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | 465,476 | – | 465,476 |
| Current assets | 64,940 | – | 64,940 |
| Creditors less than 1 year | (11,870) | – | (11,870) |
| Creditors greater than 1 year | (150,000) | – | (150,000) |
| -------------------------------- | -------------- | -------------------------------- | |
| Net assets | 368,546 | – | 368,546 |
| ================================ | ============== | ================================ |
22. Related parties
Mr S Wahrhaftig was a trustee of Crossroads Manchester Ltd until February 2026. Included in Other Creditors is £6,800 outstanding to Mr Wahrhaftig for an interest free loan made in previous periods, there were no repayments made during the year.
23. Taxation
Crossroads Manchester Ltd is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.
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