Company Number: N1030717
Charity Number: 102188
Crossroads Care Nl
Annual Report and Audited Financial Statements
for the financial year ended 31 March 2023
Daly Park & Company Limited
Chartered Accountants and Registsred Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland

Crossroads Care Nl
CONTENTS
Page
Trustees, and Other Information
Trustees, Annual Report
Statement of Trustees, Responsibilities
Independent Auditor's Report
10-12
Statement of Financial Activities
13
Balance Sheet
14
Statement of Cash Flows
15
Notes to the Financial Statements
16-21
Supplementary Information relating to the Financial Statements
23

Crossroads Care Nl
TRUSTEES. AND OTHER INFORMATION
Trustees
Loma Martin
Peter Bryans
Allison Campbell
Maggie Bennett
David Barclay
Anne Gallagher
Rebecca Kincade (Resigned 14 March 20231
Sean McQuaid
Brian Patterson
Esther Stewart
Marian Traynor
Company Secretary
Loma Martin
Charity Number in Northern Ireland
102188
Company Number
N1030717
Registered Office and Principal Address
Kincade Martin House
432 Upper Newtownards Road
Belfast
County Antrim
BT4 3GY
Northern Ireland
Auditors
Daly Park & Company Limited
Chartered Accountants and Registered Auditors
4 Carnegie Streel
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
Bankers
Danske Bank
Donegall Square West
Belfast
Co. Antrim
BT16JS
Northem Ireland

Crossroads Care Nl
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
The trustees present their Trustees, Annual Report. combining the Directors, Report and Trustees, Report. and the
audited financial statements for the financial year ended 31 March 2023.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities=
Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees, Report contains the infomiation required to be provided in the Trustees, Annual Report under the
Statemenl of Recommended Practi￿ (SORP) guidelines. The trustees of the company are also charity Irustees for
the purpose of charity law and under the company's constitution are known as members of the board of trustees.
In this report the trustees of Crossroads Care Nl present a summary of its purpose, governance, activities,
achievements and finances for the financial financial year 31 March 2023.
The charity is a registered charity and hence Ihe report and results are presented in a fomi which complies with the
requirements of the Companies Act 2006 and. although not obliged to comply with Ihe Statement of Recommended
practi￿ applicable in the UK and Republic of Ireland FRS 102. the organisation has implemented its
recommendations where relevant in these financial statements.
Mission, Objectives and Strategy
Objectives
The objects of the Company are. for the public benefit, to relieve the stresses experienced by carers and people
with physical. mental or sensory impairment within the family or home by offering a respite service through the
provision of community based care attendants and, at the discretion of the board and in exceptional circumstances.
to provide such care attendants for disabled people alone.
ACHIEVEMENTS AND PERFORMANCE
Recovering from the Pandemic and the growing challenges of the current economic climate we continue with the
most extremely challenging times we have ever seen for the Domiciliary Care sector. Community Care hours have
steadied somewhat although generally, only essential domiciliary services are readily available. Thankfully wilh the
financial help from the Department of Health during the year. Crossroads shows a steady recovery in this financial
year.
Our Young Carers project has continued with steady progress during Ihe year with oulings and events now fully
restored after the Pandemic. We have been extremely happy wilh the funding and specific granl aid received for the
Young Carers Project during the year.
The In Your Prime project continues to provide support through the project. although funding during this year has
been down. The new year looks more promising with additional advertising for volunteers and active management in
place to build on our volunteer portfolio which in tum will increase the help for vulnerable isolated older people.
The Activity and Sensory Room project has recovered significantly over the past year post pandemic. Wilh
increased ServI￿S due to funding, we have introduced a Holiday Project Scheme funded by the Trust. We
ontinue lo actively seek to secure future funding for the Aclivity and Sensory Room to update equipment frjr the
Children.

Crossroads Care Nl
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
Structure, Governance and Management
Structure
GOVERNING DOCUMENT
The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated
1998.
The trustees of Crossroads ensure that the charity complies with the governing document. Trustees also make sure
thal charity law requirements and other laws that apply to the charity arè complied with.
Crossroads governing documenl declare that=
What the charity exists to do (its purpose as explained in the objects clause) is adhered to.
What powers it has to further its objects
How many trustees there should be and how they are appointed and removed
Rules about trustees, meelings, how they are arranged and conducted and recorded
How to close down the charily
The directors who served during the year were:
B Patterson - Chairman
E Stewart- Treasurer
M Traynor- Vice Chairman
L Martin - Secretary
D Barclay
S McQuaid
A Gallagher
R Kincade (Resigned 1413123)
P Bryans
A Campbell
M Bennett
The organisation is governed by the directors who are selected by nomination to the board.
All major decisions are made by the directors who are responsible for the oversight and good govemance of the
charity. Day to day operational decisions are delegated to the Chief Executive offi￿r.
APPPOINTMENT OF TRUSTEES
Trustees are appointed in line with the Memorandum & Articles of Crossroads. Four trustees are elected annually by
the other trustees of the charity attending the Annual General Meeting to hold positions of Chairman, Vice-chair,
Treasurer and Secretary. The trustees have powers to CO•OPt up to Iwo further members to fill specialist roles.

Crossroads Care Nl
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
Governance
TRUSTEE INDUCTION AND TRAINING
New trustees undergo an orientation day to brief them on..
Their legal obligations under chariiy and company law
Informing the new trustee on the content of the Memorandum and Articles of Association
The committee and the decision making processes
The re￿nt financial performance of the charity
During the induction day Ihey will meet key employees and other trustees
Trustees are encouraged to attend appropriate external training events lo help wilh their role as trustee
ORGANISATION AND cOMMIT￿EEs
Crossroads Iruslees meet quarterly, but if a particular subject needs further work then an extraordinary meeting is
called.
At certain times a sub-committee. if needed. is established to take on specific responsibilities and to make
recommendations lo the main board.
An organisational chart is attached showing the structure of the organisation whereby the board has overall
responsibility of Crossroads.
RELATED PARTIES AND CO-OPERATION WETH OTHER ORGANISATIONS
Crossroads have a partnership with the British Medical Association (Nl) dating back many years. The BMA have
been supportive of the work of Crossroads and have entered into partnership for the Young Carers project and the In
Your Prime project.
The majority of Crossroads domiciliary work is funded through contracts with Heatth and SocFal Care Trusts.
PAY POLICY FOR SENIOR STAFF
Directors are unpaid volunteers who have independent control over, and legal responsibility for, the management
and administration of Crossroads. The Directors of Crossroads give of their time freely and no director receives
remuneration.
The senior management team are the key personnel in charge of the operations and day to day business of the
charity- Senior staff are appointed at a salary that is deemed reasonable for the position. The pay of the senior staff
is not increased nor reviewed.
RISK MANAGEMENT
Crossroads have 4 ISO'S Inlemational Organisation for Standardisalion
A standard is a document that provides requirements. specifications. guidelines or characteristics that can be used
consistently to ensure processes and services are fit for their purpose.
IS09001- Qualily Management System
ISO 27001 Information Security Management System
ISO 14001 Environmental Management System
OHSAS 18001- Health & Safety Management System
Crossroads review on a regular basis the principal risks and uncertainties of the organisation
Policies, systems and procedures are in place to miligale risks identified in the review
Procedures are implemented lo minimise or manage any potential impact on Crossroads should risks materialise
Financial sustainability is the major risk for Crossroads and regular reviews are undertaken to ensure liquid funds
to settle debts as they fall due are available
Non-financial risks such as fire, health& safety, and food hygiene are managed by ensuring accreditation is up lo
date

Crossroads Care Nl
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
Financial Revlew
PRICING POLICY
The cost for Domiciliary Care Servi￿ is decided by each Health Trust. The Trusts set the hourly rate that they will
pay for our seNice. There is no negotiation they operate on a 'take it or leave it, policy. Crossroads are aware
through auditors how much an hour of cost and it is seldom the cost per hour that the Trust offers.
The care rates offered by the Trust Board for the financial year 2022-2033 was merely £0.8p per care hour
increasing by only 0.440/D, and disappointingly no fijrther increase predicted for April 2023.
The Board are happy with the results for the year. We have undertaken a Signifi￿nI review of our income and
expenditure during the year. This process highlighted a number of areas where we have been able to implement cost
savings during the year bul which will also generate further savings in the coming year.
The charity returned net incoming resources of £204,064 (2022: £102,632) of which these were unrestricted net
outgoing resources of £214.825.
INVESTMENT POWERS AND POLICY
Trustees have powers to invest and have chosen to buy property as an investment as well as a facility for operational
matters.
RESERVES POLICY AND GOING CONCERN
The Trustees expect that there are reseNes of 3 months operating monies. Any surplus assets of the company shall
be applied solely to creating a general reserve for the continuation and development of the company.
PLANS FOR FUTURE PERIODS
It is Crossroads intention to continue and build upon the domiciliary work that we undertake including self-directed
support.
We will also continue to diversify in our charitable work by applying to grant making bodies and trusts.
We fully intend to continue our support of Young Carers in Northern Ireland and our In Your Prime project.
Results and Dividends
At the end of the financial year the charity has assets of £1,303,886 (2022 - £1,031,391) and liabilities of £108.978
(2022 - £110.547). The net assets of the charity have increased by £274.064.
Trustees
The current Irustees are as set out on page 3
Loma Martin
Peter Bryans
Allison Campbell
Maggie Bennett
David Barclay
Anne Gallagher
Rebecca Kincade (Resigned 14 March 2023)
Sean MGQuaid
Brian Patterson
Eslher Slewart
Mar¢an Traynor
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
The secretary who served during the financial year was..
Loma Martin
Compliance with Sector-wide Legislatlon and Standards
The charity engages pro-actively with legislation. standards and codes which are developed for the sector.
Crossroads Care Nl subscribes to and is compliant with the following..
The Companies Act 2006
The Charities SORP (FRS 102)

Crossroads Care Nl
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
Auditors
Daly Park & Company Limited, (Chartered Accountants), were appointed auditors by the Iruslees to fill the casual
vacancy and they have expressed their willingness to continue in office in accordance with the provisions of Section
485 ofthe Companies Act 2006.
Approved by the Board of Trustees on 19 June 2023 and signed on its behalf by:
Brian Patterso.
Director
Esther Stewart
Dlrector

Crossroads Care Nl
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 March 2023
The trustees, who are also directors of Crossroads Care Nl for the purposes of company18w, are responsible for
preparing the finanaal statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financtal statements for each financial year. Under
that law the trustees have elected to prepare the financial statements in accordan¢e with United Kingdom Generally
Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 "The
Financlal Reporting Standard applicable in the UK and Republic of Ireland" Section 1A {Small Entities). Under
company law the trustees musl not approve the financial statements unless they are satisfied that they give a true
and fair view of the slate of affairs of the company and of the profit or loss of the company for that period.
In preparing these financial statements, the trustees a￿ required lo..
select suitable accounting policies and apply them consistently;
obsetve the methods and principles in the Charities SORP
make judgements and eslimales that are reasonable and prudent:
stale whether the financial statements have been prepared in accordance with the relevant finanGial reporting
framework, identify those standards, and note the effect and the reasons for any material departure from those
standards- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that Ihe charity
wll continue in operation.
The Iruslees are responsible for keeping adequate accounting records Ihal are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and
enable them to ensure that the financial statements comply with the Companies Act 2006 and. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit information (infomialion needed by the charitys auditor in connection with preparing
the auditor's report) of which the charity's auditor is unaware. and
the Iruslees have taken all the steps that Ihey ought to have taken as trustees in order to make themselves
aware of any relevant audit infomation and to establish that the charity's auditor is aware of that infom)ation.
Approved by the Board of Trustees on 19 June 2023 and signed on its behalf by".
Brian Patter
Director
Esther Stewart
Director

INDEPENDENT AUDITOR'S REPORT
to the Members of Crossroads Care Nl
Report on the audlt of the financial ststements
Opinion
We have audited the charity financial statements of Crossroads Care Nl fthe charity,) for the financial year ended 31
March 2023 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure
Account). the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including the
summary of significant accounting policies set out in note 2. The financial reporting framework that has been applied
in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard and
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with FRS 102.
In our opinion, when reporting in accordance with a fair presentation framework the financial statements..
give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its surplus for the financial
year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿., and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act
(Northem Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Audiling (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 charity in accordance with 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 concem
In auditing the financial statements. we have concluded that the trustees. use of the going concem 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 charity's ability to continue as a going
concern for a period of at least ￿e1ve months from the date 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 other information comprises the infomialion included in the annual report other than the financial statements and
our Auditorfs Report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and. except lo the extent
olherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the olher information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent rnaterial
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. 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 nothin9 to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audFt'.
the information given in the Trustees, Annual Report for the financial year for which the financial statements are
prepared is consistent with the financial statements., and
the Trustees, Annual Report has been prepared in accordance with applicable legal requirements.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Crossroads Care Nl
Matters on which we are required to report by exception
In the light of our knowledge and underslanding of the chartty and its environment obtained in the course of the audit,
we have not identified material misstalements in the Trustees, Annual Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to
you if, in our opinion..
adequate accounting records have not been kept- or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of trustees, remuneration specified by law are not made., or
the trustees were not entitled to prepare the financial statements in accordance wilh the small companies regime
and take advantage of the small companies, exemption in preparing the Trustees, Annual Report.
Responsibilities of trustses for the financial statements
As explained more fully in the Statement of Trustees, Responsibilities set out on page 8, the trustees are responsible
for the preparation of the financial slatements and for being satisfied that they give a true and fair view, and for such
internal control as they 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 charitys ability to continue as a
going concern. disclosing. as applicable, matters related to going concern and using Ihe going concern basis of
accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic
alternative but lo do so.
Auditorfs 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 lo 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 instan￿$ of non-complian￿ with laws and regulations. We design procedures in
line with our responsibilities. outlined above. to detect malerial misstatements in respect of irregularities, includin9
fraud. The extent to whith our procedures are capable of detecting irregularities. including fraud is detailed below.-
Further information regarding the scope of our responsibilities as auditor
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional
scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
design and perform audit procedures responsive to those risks, and obtain audit eviden￿ that is sufficient and
appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error. as fraud may involve Collusion, forgery, intentional omissions,
misrepresentstions, or Ihe override of intemal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are
appropriate in the Circumstan￿S, but not for the pU￿oSe of expressing an opinion on the effectiveness of the
charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting eslimates and
related disclosures made by trustees.
Conciude on the appropriateness of the trustees, use of the going concern basis of accounting and. based on the
audit evidence obtained, whether a material uncertainty exists related to evenls or conditions that may cast
significant doubt on the charity's ability to continue as a going concern. If we conclude that a material Un￿rtaInty
exists. we are required to draw attention in our Auditor's Report lo the related disclosures in the financial
statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our Auditols Report. However. fijture events or conditions may Gause the the
chartly to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and
whether the financial statements represent the underlying transactions and events in a manner thal achieves fair
presentalion.
11

INDEPENDENT AUDITOR'S REPORT
to the Members of Crossroads Care Nl
We communicate with those charged with governance regarding, among other matters, the planned scope and
tirning of the audit and significant audit findings, including any significant deficiencies in internal control that we
identify during our audit.
The purpose of our audit work and to whom we owe our responsibilities
This report is made solely to the charily's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Acl 2006. Our audit work has been undertaken so that we might state to the charity's members those
matters we are required to state to them in an auditols report and for no other purpose. To the fullesl extent
permitte
law, we
not accept or assume responsibility to anyone other Ihan the charity and the charity's
me
a body
oro
audit work, for this report, or for the opinions we have formed.
RK & COMPANY LIMITED
Accountants and Registered Auditors
gie Street
arter
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
19 June 2023
12

Crossroads Care Nl
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an Income and Expendlture Accounti
for the financial year ended 31 March 2023
Unrestricted Restricted
Funds
Funds
2023
2023
Total Unrestricted Restricted
Funds
Funds
2022
2022
Total
2023
2022
Notes
Income
Donations and legacies
Charitable activities
Income from Charitable
Activities
Investments
Other income
17,252
17,247
34,499
4,961
37,358
42,319
3.2 2,027,852
43,182 2,071,034 1,801,716
43,182 1,844,898
4,215
23,136
4,215
23,136
2,791
123,000
2,791
123,000
Total income
2,072,455
60,429 2,132,884 1,932,468
80,540 2,013,008
Expenditure
Charitable adivilies
4.1 1,849,222
79,598 1,928,820 1,831,653
78,723 1,910,376
Net incomellexpenditure)
Transfers be￿een funds
223,233
{8.408)
(19,169)
8,408
204,064
100,815
{24.696)
1,817
24,696
102,632
Other recognised gainsl(lossesl:
Surplusl(deficit) for the
financial year
Unrealised gainsl{losses)
on investments
214,825
(10,761)
204.064
76,119
26,513
102.632
70,000
70,000
Net movement in funds
for the financial year
284,825
(10,761)
274,064
76.119
26.513
102,632
Reconciliation of funds
Balances brought forward at
1 April 2022
13
869,499
51,345
920.844
793.380
24,832
818.212
Balances carried forward
at 31 March 2023
1,154,324
40,584 1.194,908
869,499
51,345
920.844
The Statement of Financial Activities includes all gains and losses reGognised in the financial year.
All income and expenditure relate to continuing activities.
The notes on pages 16 to 21 form part of the financial slalements
13

Crossroads Care Nl
Company Number: N1030717
BALANCE SHEET
as al 31 March 2023
2023
2022
Notes
Fixed Assets
Tangible assets
534,185
467,168
Current Assets
Debtors
Cash at bank and in hand
10
143.453
626,248
137,615
426,608
769,701
564,223
Credltors: Amounts falling due within one year
11
(108,978)
{110,5471
Net Current Assets
660,723
453.676
Total Assets less Current Liabilities
1,194,908
920,844
Funds
Restricted trust funds
Unrestricted designated funds
General fund {unrestrictedl
40.584
520,000
634.324
51,345
450,000
419,499
Total funds
13
1,194,908
920,844
The total unrestricted funds includes a revaluation reserve of £170,000)
These financial statements have been prepared in accordance with the special provislons relating to small
companies within Part 15 ofthe Companies Act 2006.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to
the small companies. regime and in accordance with FRS 102 "Th8 Financial Reporting Standard applicable in the
UK and Republic of Ireland" applying Section 1 A of that Standard.
Approved by the Board of Trustees and authorised for issue on 19 June 2023 and signed on its behalf by
atterson
Dlrector
Esther Stewart
Director
The notes on pages 16 10 21 form part of th& financlal sl8lemenls
14

Crossroads Care Nl
STATEMENT OF CASH FLOWS
for the financial year ended 31 March 2023
2023
2022
Notss
Cash flows from operating activities
Net movement in funds
Adjustments for..
Gains and losses on investments
Depreciation
Interest receivable and similar income
274,064
102.632
170,000)
5,043
{4,215}
6,579
(2.791)
204,892
106,420
Movements in working capital:
Movement in debtors
Movement in creditors
{8,192)
(1,5691
(27,048)
16.825
Cash generated from operations
195,131
96,197
Cash flows from investing activities
Interest received
Payments to acquire tangible assets
4,215
(2,0601
2,791
{3,929)
Net cash generated from investment activities
2,155
(1,138)
Cash flows from financing activities
Advances to subsidiarieslgroup companies
2,354
(2,969)
Net increasel(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 April 2022
199.640
426,608
92,090
334,518
Cash and cash equivalents at 31 March 2023
16
626,248
426,608
15

Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
for the financral year ended 31 March 2023
GENERAL INFORMATION
Crossroads Care Nl is a company limited by shares incorporated in Northern Ireland. The registered office of
the company is Kincade Martin House. 432 Upper Newtownards Road, Belfasl. County Antrim. BT4 3GY,
Northern Ireland which is also the principal place of business of Ihe company The financial statements have
been presented in Potjnd Sterling {£) which is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost
convention. modified to include certain items at fair value. The financial slatements have been prepared in
accordance with the Statement of Recommended Practice (SORP) 'Accounling and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland FRS 102" applying Section 1A of that Standard.
As pemiitted by the Companies Act 2006, the charity has varied the slandard formats in that act for the
Statement of Financial Activities and the Balance Sheet. Departures from the standard formals are to comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial stalements of the charity for the financial year ended 31 December 2017 have been prepared
on the going con￿rn basis and in accordance with the Statement of Recommended Practice ISORP)
"Accounting and Reporting by Charities preparing their acLounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Slandard.
Fund accounting
The following are the categorises of funds maintained=
Restricted funds
Restricted funds represent income re￿IVed which can only be used for particular purposes, as specified by
the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds Consist of General and Designated funds.
General fijnds represent amounts which are expendable at the discrelion of Ihe board, in furtherance of the
objectives of the charity.
Designated funds comprise unrestricted funds that the board has, al its discretion, set aside for particular
purposes. These designations have an administrative putpose only, and do not legally restrict the board's
discretion to apply the fund.
Income
Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally
entitled to it. its financial value can be quantified with reasonable certainty and there is reasonable certainly
of its ultimate receipt. Entitlemenl to legacies is considered established when the charity has been notified of
a distribution to be made by the executors. Income received in advan￿ of due performance under a contract
is accounted for as deferred income until eamed. Grants for activities are recognised as income when the
related conditions for legal entitlement have been met. All olher income is accounted for on an accruals
basis.
Expenditure
All resources expended are accounted for on an accruals basis. Charitable activities include costs of servI￿S
and grants, support cosls and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned
pro-rata to the staffing of the relevant servi￿. Finance, HR, IT and administrative staff costs are directly
attributable to individual activities by objective. Governance costs are those associated with constitutional
and statutory requirements.
16

Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cosl or valuation of tangible fixed assets, less their
estimated residual value, over their expected useful lives as follows:
Land and buildings freehold
Long leasehold property
Fixtures. fittings and equipment
00
10 % Straight Line
250/0 Reducing Balance
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the charity from government
agencies and other co-funders, but not yet received at year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit al banks requiring less Ihan three months notice of
withdrawal.
Taxation and deferred taxation
No current or deferred laxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date where transactions or events have occurred at that date that will result in an obligation lo
pay more tax in the future, or a right lo pay less tax in the future. Timing differen￿$ are temporary
differences be￿een the company's tsxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated lo apply in the
periods in which the timing differences are expected to reverse, based on tax rates and laws that have been
enacted or substantively enacted by the balance sheet date.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restrictsd
Funds
Funds
2023
2022
Donations
Young Carers Donations
Activty Room
17,252
17,252
3,310
13,937
4,961
37,358
3.310
13,937
17,252
17,247
34,499
42,319
CHARITABLE ACTIVITIES
Unrestrictsd Restricted
Funds
Funds
2023
2022
Respite Servi￿$
Privale Care
Department of Health
2,004,727
23,125
2,004.727
23,125
43,182
1,752.132
31.942
60,824
43,182
2,027,852
43,182
2,071,034
1,844,898
INVESTMENTS
Unrestricted Restrictsd
Funds
Funds
2023
2022
Bank Interest Receivable
4,215
4,215
2.791
17

Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
OTHER INCOME
Unrestricted Restricted
Funds
Funds
2023
2022
Grants Received
23,136
23,136
123,000
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2023
2022
Fundraising Costs
Care Services
Governan￿ Costs
2,977
1,372,128
2,977
1.910.218
15,625
5,187
1,889,437
15.752
538.090
15,625
1,375,105
553,715
1,928.820
1,910.376
SUPPORT COSTS
Charitable
Activities
2023
2022
Staff Costs
Rent & Rales
Utilities
Repairs. maintenan￿ & Cleaning
Travel Costs
offi￿ Expenses
Sundry Expenses
Depreciation
448,070
854
(231
12,454
961
80.367
5,989
5,043
448,070
854
(23>
12,454
961
80.367
5,989
5,043
477,526
40
9,068
2,139
104.531
591
6,579
553,715
553,715
600,474
ANALYSIS OF SUPPORT COSTS
2023
2022
Staff Costs
Rent & Rates
Utilities
Repairs, maintenan￿ & Cleaning
Travel Cosls
Office Expenses
Sundry Expenses
Depreciation
448.070
854
(23)
12,454
961
80,367
5,989
5,043
477.526
40
9,068
2,139
104,531
591
6.579
553,715
600,474
NET INCOME
2023
2022
Net Income is stated after ¢hargingl(¢rediting):
Depreciation of tangible assels
Grants receivable received
5,043
(23,136)
6.579
(123.000)
18

Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
INVESTMENT AND OTHER INCOME
2023
2022
Revenue grants received
Bank interest
Other interest
23,136
1,319
2,896
123.000
44
2,747
27,351
125,791
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as
follows..
2023
Number
2022
Number
Employees
173
173
The staff costs comprise:
2023
2022
Wages and salaries
Social security costs
Pension costs
1,640,544
87,416
29.760
1,641,289
87,981
31,287
1,757.720
1.760.557
TANGIBLE FIXED ASSETS
Land and
buildings
freehold
Long
Fixtures,
leasehold fittings and
property equipment
Total
Cost or Valuation
At 1 April 2022
Additions
Revaluation
450,000
1.768
178.059
2,060
629,827
2.060
70,000
70.000
At 31 March 2023
520,000
1,768
180,119
701.887
Depreciation
At 1 April 2022
Charge for the financial year
1.768
160,891
5.043
162,659
5,043
At 31 March 2023
1,768
165,934
167.702
Net book value
At 31 March 2023
520,000
14,185
534,185
At 31 March 2022
450,000
17,168
467,168
19

Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
10.
DEBTORS
2023
2022
Trade debtors
Amounts owed by related parties
Other debtors
Prepayments and accrued income
74,317
55.556
7,508
6,074
69,353
57,910
2,206
8,146
143,453
137,615
11.
CREDITORS
Amounts falling due within one year
2023
2022
Trade creditors
Taxation and social security cosls
Other creditors
Accruals and deferred income..
Pension accrual
Other accruals
381
440
235
1,710
6,050
102,547
1,897
106,265
108,978
110.547
12.
RESERVES
Revaluation
reserve
Funds
Total
At 1 April 2022
920,844
920,844
70,000
204,064
70,000
Surplus for the financial year
204,064
At 31 MarGh 2023
70.000
1.124,908
1,194,908
13.
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 April 2021
Movement during Ihe financial year
793,380
76.119
24,832
26,513
818,212
102,632
At 31 March 2022
Movement during the financial year
869,499
284.825
51,345
(10,761)
920,844
274,064
At 31 March 2023
1,154,324
40,584
1,194,908
20

Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
13.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
Income Expenditure
1 April
2022
Transfers
between
funds
Gains and
losses
Balance
31 March
2023
Restrictsd funds
Young Carers-
Other Donations
Dept of Health
In Your Prime
Activity Room
51,345
3,310
14,071
40.584
43,182
43,182
98
22,247
98
8,310
13,937
51,345
60.429
79,598
8,408
40,584
Unrestricted funds
Building Reservè
Unrestricted
General
Designated
Contingency
Reserve
450,000
45,000
70,000
520,000
128,484
2,072,455
1,849.222
(139,749)
374,499
131,341
505,840
869,499
2,072,455 (1.849,222)
(8,408)
70,000
1,154,324
Total funds
920,844
2,132,884
1,928,820
70.000
1,194,908
14.
CONTINGENT LIABILITIES
The Trustees are currently waiting for confimiation from some of the Health Trusts to clarify whether there
have been any under l over payments made by them up to the period ended 31 st March 2023. If there are
overpayments, it is likely that a refund would need lo be paid by the charity back to the Health Trust. Without
clarification, it is impossible to quantify any amounl that may or may not be required but the Trustees feel it is
prudent to disclose the possibility. The financial statements do not include any provisions in relation to this
matter
15.
RELATED PARTY TRANSACTIONS
The charity had transactions with a related party during the year. Crossroads Care Nl Recruitment Agency
Limited was incorporaled on 24th July 2019 with the charity as the sole shareholder. At the end of the year
the charity is owed £55.556 from the Recruitment Agency due an initial loan with interest charged at 50/0 pla.
and subsequent expenses paid on its behalf.
The Recruitment Agency has also invoiced the charity a total of £1,660 in the year for care ServI￿S provided,
whith is fully paid at the year end.
16.
CASH AND CASH EQUIVALENTS
2023
2022
Cash and bank balances
626.248
426,608
17.
RESERVES POLICY
In line with the Gharity's reserve policy. the Trustees have set aside a designated contingency reSe￿e target
of £640.000 which equates to four months of the organisalion's running costs. This reserve is to allow for a
continued. smooth delivery of domicillary services in the event of a disruption to income due to unforeseen
circumStan￿s. The trustees will continue to work towards this target in future years.
21

CROSSROADS CARE NI
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023
NOT COVERED BY THE REPORT OF THE AUDITORS
22

Crossroads Care Nl
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 March 2023
2023
2022
Income
2,105,533
1,887,217
Cost of sales
Fundraising Costs
2,977
3,492
2,977
3,492
Gross surplus
2,102,556
1,883,725
Expenses
Wages and salaries
Social security costs
Staff defined contribution pension costs
staff training
Agency Hours
Rates
Insurance
Light and heat
Cleaning
Repairs and maintenance
Printing. postage and stationery
Advertising
Telephone
Computer costs
Hire of equipment
Travelling and entertainment
YC Activities
Legal and professional
Accountancy
Bank charges
Bad debts
Rubber GloveslAprons
General expenses
Unifomis
Subscriptions
Depreciation
1,640,544
87.416
29,760
2,736
1,660
854
9,624
3,913
1.003
10,725
10,399
17,848
12.833
19,405
1,385
43.705
606
6,098
5,330
761
28
726
12,013
1.641.289
87,981
31,287
2,006
172
40
10,068
3,601
540
6,271
10,800
39.089
13,271
17,825
952
15.760
1,206
4,184
4.500
489
2,071
1.917
4.386
600
6,579
1,428
5,043
1,925,843
1,906,884
Miscellaneous income
Revenue grants received
other interest
Bank interest
23,136
2,896
1,319
123,000
2,747
27,351
125.791
Net surplus
204,064
102.632
The supplementary inforrnation does not form part of the audited financial statements
23