Company Registratlon Number.. N1030717
Charity Number: 102188
Crossroads Care Nl
Annual Report and Audited Financial Statements
for the financial year ended 31 March 2025
Daly Park & Company Llmited
Chartered Accountants and Registered 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 Trusteès, Responsibilities
Independent Audilorfs Report
9-11
Statement of Financial Activities
12
Balance Sheet
Statement of Cash Flows
14
Notes to the Financial Statements
15-20

Crossroads Care Nl
TRUSTEES. AND OTHER INFORMATION
TrustOèS
Lorna Martin
Peter BryaT7S
Allison Campbell
Maggie Bennett
Anne Gallagher
Marian Traynor
Esther Stewart
Brian Patterson
Sean McQuaid
Company Secretary
Lorna Martin
Charity Number in Northern Ireland
102188
Company Registration Number
N1030717
Registered Office and Prlncipal Address
Kincade Martin House
432 Upper Newtownards Road
Belfast
County Anlrim
BT4 3GY
Northem Ireland
Auditors
Daly Park & Company Limited
Chartered Accountant5 and Registered Auditors
4 Carnegie Street
Lurgan
Co. Armagh
8T66 6AS
Northem Ireland
Principal Bankers
Danske Bank
Donegall Square West
Belfast
Co. Anlrim
BT1 6JS
Northern Ireland

Crossroads Care Nl
TRUSTEES. ANNUAL REPORT
for the financi31 year ended 31 March 2025
The trustees present their Trustees, Annual Report. combining the Directors. Report and Trustees, Report. and the
audited financial slalemenls for the financial year ended 31 March 2025.
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 lo charities preparing their financial slalements in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021-
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice {SORP} guidelines. The trustees of the company are also charity Iruslees for
the purpose of charity law and under the company's conslilulion are known as members of the board of Iruslees.
In this report the Iruslees of Crossroads Care Nl present a summary of its purpose, governanco, activities,
achievements and finances for the financial financial year 31 March 2025.
The charity is a registered charity and hence the report and results are presented in a form which complies with the
requirements of the Companies Act 2006 and, although not obliged lo comply with the Slalemenl of Recommended
Practice applicable in the UK and Republic of Irèland FRS 102, the organisalion has implemented ils
recommendations where relevant in these financial statements.
Prlncipal Activlty
Provision of domicili8ry car. mainly to the public sector.
Mission. Objectives and Strategy
Objectivès
The objects of the Company are, for the public benefit. to relieve the stresses experienced by carers of all ages 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 allendan15 and, al the discretion of the board and in exceptional circumstances, lo
provide such care altendanls for disabled people alone.
ACHIEVEMENTS AND PERFORMANCE
In the current economic climate, we continu8 lo have challenging limes in the Domiciliary Care sector. Community
Care hours have steadied somewhat although generally, only essential domiciliary services are readily available.
At the beginning of this year the living wage incre88ed by £1.02 per hour. This had a very significant imp8cI on the
number of wages being paid each month. The trust increased the hourly rate by £1.47.
Our Young Carers project has continued with steaoly progress during the year with outings and events continuing lo
grow. We have been extremely happy with the funding and specific grant aid received for the Young Carers Project
during the year.
The In Your Prime project continues lo provide support through the project. although funding during this year has
been down. We are still actively looking for more funding for this project and Volunteers to continue this vital work.
The Activity and Sensory Room project has grown this year. With increased services due to funding. the children have
benefited from the Holiday Project Scheme funded by the LFT Trust. We continue to actively seek to secure future
funding for the Activity and Sensory Room lo update equipment for the Children.
A significant development this year has been the opening of our second Charity shop. This endeavour is showing
great success, and this is mainly down to the volunteers that operate the shop on a daily basis. We aim lo continue lo
grow this venture.
Structure, Governance and Management
structure
GOVERNING DOCUMENT
The charity is a company limited by guarantee and is governèd by its Mernorandum and Articles of Association dated
1998.
The trustees of Crossroads enstjre that the charity complies with the governing document. Trustees also make sure
that charity law requirements and other laws that apply lo the charity are complied with.

Crossroads Care Nl
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2025
Crossroad5 goveming document declare Ihal..
What the charity exists lo do lils purpose as explained in the objects clause) is adhered to.
Vvhal powers il has lo further ils objects
How many Iruslees there should be and how they are appointed and removed
Rules about Iruslees, meetings, how they are arranged and conducted and recorded
How lo close down the eharrly
The directors who setved during the year were..
M Traynor- Chairperson
P 8ryans- Treasurer
A Campbell- Vice Chairman
L Martin - Secretary
B Patterson
S McQuaid
A Gallagher
E Stewart
M Bennett
The oryanisation is governed by the directors who are selected by nomination lo the board.
All major decisions are made by the directors who are responsible for the oversight and good govern8nce of the
charity- Day lo day operational decisions are delegated to the Chief Executive Officer.
APPPOINTMENT OF TRUSTEES
Trustees are appointed in line with the Memorandutn & Articles of Crossroads. Four trustees are elected annually by
the other Iruslees of the charity attending the Annu81 General Meeting to hold positions of Chairman, Vice-chair,
Treasurer and Secretary. The trustees have powers lo co-opt up lo two further members lo fill specialist roles.
Governan¢e
TRUSTEE INDUCTION AND TRAINING
New Irusleès undergo an orienlalion day lo brief them on..
Their legal obligations under charity and company law
Informing the new trustee on the content of the Memor8ndum and Articles of Association
The committee and the decision making processes
The recent financial performance of the charity
During the induction day they will meet key employees and other Iruslees
Trustees are encouraged lo allend appropriate external Ir8irning events to help with their role as trustee
ORGANISATION AND COMMlfryEES
Crossroads trustees meet quarterfy, but if a particular subject needs further work then an extraordinary meeting is
called.
At certain limes a sub-committee, if needed, is established lo lake on specific responsibilities and to make
recommendations lo the main board.
An organis81ional chart is attached showing the structure of the organisalion whereby the board has overall
responsibility of Crossroads.
RELATED PARTIES AND CO-OPERATION WITH OTHER ORGANISATIONS
Crossroads have a partnership with the British Medical Association INI) dating back many years. The BMA have
been supportive of the work of Crossroads and have entèr8d into partnership for the Young Carers project 2nd the In
Your Prime project.
The majority of Crossroads domiciliary work is funded through contracts with Health and Social 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.
remuneration.
The Directors of Cr0s5road5 give of their lime freely and no director receives
The senior management team are the key personnel in charge of the operations and day lo day business of the
charity. Senior staff are appointed al a salary that is deemed reasonable for the position.
The pay of the senior

Crossroads Care Nl
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2025
staff is not increased nor reviewed.
RISK MANAGEMENT
Crossroads have 4 ISO'S - International Organis81ion for Slandardisation
A standard is a document that provides requirements. specifications, guidelines or characteristics that can be used
consistently lo ensure processes and services are fil for their purpose.
IS09001- Quality Managernenl System
ISO 27001 Information Security Management System
ISO 14001 Environmental Management System
OHSAS 18001- Health & Safely Management System
Crossroads review on a regular basis the principal risks and uncertainties of the organisalion
Policies, systems and procedures are in place lo mitigate risks identified in the review
Procedures are implemented lo minimise or manage any potential impact on Crossroads should risks materialise
FinarTrcial suslainabilily is the major risk for Crossroads and regular reviews are undertaken lo ensure liquid funds lo
settle debts as they fall due are available
Non-financial risks such a5 fire, health& safety. and food hygiene are managed by ensuring accreditation is up lo
dale
Financial Review
PRICING POLICY
The cost for Domiciliary Care service is decided by each Health Trust. The Trusts sel the hourly rale th81 they will
pay for our service. There is no negotiation they operate on a 'take il 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 2024-2025 was merely £1.47p per care hour
increasing by only 7.6010. and no further increase is currently predicted for April 2026.
The Board are happy with the results for the year. We have undertaken a significant 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 furthor savings in the coming year.
INVESTMENT POWERS AND POLICY
Trustees have powers to invest and have chosen lo buy property as an investment as well as a facility for operational
matters.
RESERVES POLICY AND GOING CONCERN
The Trustees expect that there are reserve5 of 3 months operating monies. Any surplus assets of the company shall
be applied solely lo Creating a general reseNe for the continuation and development of the company.
PLANS FOR FUTURE PERIODS
11 is Crossroads intention lo continue and build Ljpon the domiciliary work that we undertake including self-directed
support.
We will also continue lo diversify in our charitable work by applying lo grant making bodies and Irusls.
We fully intend lo continue our support of Young Carers in Northem Ireland and our In Your Prime project.
Rgsults and Dividends
At the end of the financial year the charity has assets of £1.309.476 12024 - £1,317,615} and liabilities of £122,859
12024 - £109,604}. The nel assets of the charity have decreased by £121,394}.

Crossroads Care Nl
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2025
Trustees
The current Iruslees are as set out tsn page 3
Lorna Martin
Peter Bryans
Allison Campbell
Maggie Bennett
Anne Gallagher
Marian Traynor
Esther Stewart
Brian Patterson
Sean McQuaid
In accordance with the Conslilulion. the Irtjstees retire by rotation and, being eligible, offer themselves for re-election.
The secretary who served during the financial year was=
Lorna Martin
Compllance with Sector-wide Leglslatlon 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 IFRS 1021
The Auditors
Daly Park & Company Limited, (Chartered Accounlantsl, were appointed auditors by the Iruslees lo fill the casual
Vacancy and they have expressed their willingness to continue in office in accordance with the provisions of Section
485 of the Companies Act 2006.
Approved by the Board of Trusteès on 23 June 2025 and signed on Its behalf by..
Mari
Dir
n Traynor
tor
Peter Bry
Director

Crossroads Care Nl
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 March 2025
The trustees, who are also director5 of Crossroads Care Nl for the purposes of company law, are responsible for
preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial slalemenls for each financial year. Under that
law the Iruslees have elected to prepare the financial statements in accordarFce with United Kingdom Generally
Accepted Accounting Practice (United Kingdo￿ Accounting Standards and applicable law} ineluding FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Enlitiesl. Under
company law the trustees must not approve the financial statements unle55 they are satisfied that they give a true and
fair view of the stale of affairs of the company and of the profit or loss of the company for that period.
In preparing these financial statements, the trustees are required lo..
select suitable accounlillg policies and apply them consistently.,
obseNe the methods end principles in the Charities SORP
make judgements and accounting estimates that are reasonable and prudent.,
slate whether the financial statements have been prepared in accordance with applicable accounting standards,
identify those standards, and no18 the effect and the reasons for any material departure from those standards,. and
prepare the financial slalements on the going concern basis unless it is inappropriate lo presume that the Charity
will continue in operation.
The Irusleeg are responsible for keeping adequate accounting records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy al any lime the financial position of the charity and
enable them lo ensure that the financial slalements 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 Iruslees arg aware..
there is no relevant audit information linforrnalion needed by the charity's auditor in wnneclion with preparing the
auditorts report) of which the charity's auditor is unaware, and
the trustee5 have taken all the steps that they ought lo have taken as trustees in order to make themselves aware
of any relevant audit information and lo establish that the charity's aLJdilor is aware of that inforrnalion.
Approved by the Board of Trustees on 23 June 2025 and signed on its behalf by..
an Traynor
Director
Peter Bryans
Director

INDEPENDENT AUDITOR'S REPORT
to the Members of Crossroads Care Nl
Report on the audit of the financial statements
Opinion
We have audited the charity financial slalemenls of Crossroads Care Nl I'lhe charity'} for the financial year ended 31
March 2025 which comprise the Slalemenl of Financial Activities lin¢orporaling an Income and Expenditure A¢¢ounl),
the Balance Sheet, the Slalemenl 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 th31 ha5 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 1 A of that Standard and Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with FRS 102.
In our opinion, when reporting in accordance with a fair presentation framework the financial slalemenls..
give a true and fair view of the slate of the charity's affairs as al 31 March 2025 and of ils deficit for the financial
year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., 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 International Standards on Auditing IUKI IISAS IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the
financial slalemenls section of our report. We are independent of the charity in accordance with ethical requirements
that are relevant lo our audit of the financial slalemenls in the UK, including the FRC'S Ethical Standard. and we have
fulfilled our other ethical responsibilities in accordance with Ihese requirements. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements. we have concluded that the Iruslees, use of the going concern basis of
accounting in the preparation of the financi81 statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainlios relating to events or
conditions that, individu811y or collectively, may cast significant doubl on the charity's ability lo continue as a going
concern for a period of al least twelve months from the date when the financial slalements are aulhorised for issue.
Our responsibilities and the responsibilitie5 of the Iruslees with respect to going cgncern are described in the relevant
sections of this report.
other Informatlon
The other information comprises the information included in the annual report other than the financial 51alements and
our Audilorfs Report Ihereon. 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 exlenl
otherwise explicitly stated in our report, we do not express any form of assurance conclusion Ihereon.
Our responsibility is lo read the other information and, in doing so. consider whether the other infomalion is materially
inconsistent with the financial slalemenls or our knowledge obtained in the course of the audit, or otherwise appears
lo be materially misslaled. If we identify such material inconsistencies or apparent material misslalements. we are
required lo determine whether this gives rise lo a material misstatement in the financial statements themselves. If.
based on the work we have performèd, we conclude that there is a material misstatement of thi5 other information. we
are required to report that fact. We have nothing 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 audit..
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 Trustee5' Annual Report has been prepared in accordance with applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Crossroads Care Nl
Matters on which we ar8 required to report by exception
In the light of our knowledge and understanding of the charity and its environmeTIl obtained in the course of the audit,
we have not identified material misstatements in the Trustees, Annual Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us lo report lo
you if, in our opinion..
adequate accounting records have not been kept., or
the financial slalemenls are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made- or
the Iruslees were not enlilled lo prepare the financial slalemenls in accordance with the small companies regime
and lake advantage of the small companies, exemption in preparing the Trustees, Annual Report.
Responslbilities of trustees for the financial statements
As explained more fully in the Statement of Trustees, Responsibilities sel out on page 8, the trustees are responsible
for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such
internal control as they determine is necessary lo enable the preparation of financial slalernenls that are free from
material misslalement. whether due to fraud or error.
In preparing the financial statements, the Iruslees are responsible for assessing the charity's ability to continue as a
going concern, disclosing. as applicable, mallers releled lo going concem and using the going concern basis of
accounting unless management either intends lo liquidate the charity or to cease operations, or has no realistic
alternative but lo do so.
Auditorfs responsibilities for the audlt of the financial statements
Our obj8¢lives are to obtain reasonable assurance about whether the financial slalemenls as a whole are free from
material misslatemenl, whether due lo fraud or error, and lo 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 IUKI will always delect a material misstatement when il exists. Misstalemenls can arisè from fraud or error and
are considered material if. individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, lo delecl material misslalements in respect of irregularities, including
fraud. Thè extent lo which our procedures are capable of detecting irregularities, including fraud is detailed below..
Furth&r information regarding thg scope of our responsibilities as auditor
As part of an audit in accordance with ISAS {UKI. w8 exercise professional judgement and maintain professional
sceplicism throughout the audit. We also..
Identify and assess the risks of material misslalement of the financial slalemerits, whether due lo fraud or error,
design and perform audit procedures responsive lo those risks, and obtain audit evidence that is sufficient and
appropriate lo provide a basis for our opinion. The risk of not delecling a material misslalemenl resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresenlalions, or th& override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, bul not for the purpose 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 estimates and
related disclosures made by Iruslees.
ConelLJde on the appropriateness of the Iruslees, use of the going concern basis of accounting and, based on the
audit evidence obtained, whether a material uncertainty exists related lo events or conditions that may cast
significant doubt on the charity's ability lo continue as a going concern. If we conclude that a materi81 uncertainly
exists, we are required to draw allenlion in our Auditorfs Report lo the related disclosures in the financial
statements or. if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audit
evidence obtained up lo the date of our Auditor's Report. However, future events or conditions may cause the the
charity to cease lo continue as a going eoncern.
Evaluate the overall presentation, structure and content of the financial slalemenls, including the disclosures, and
whether the financial statements represent the underlying transactions and events in a manner that achieves fair
presentation.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Crossroads Care Nl
We communicate with those charged with governance regarding, among other mallers, the planned scope and liming
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 responslbilities
This report is made solely lo the charity's members, as a body. in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work ha5 been undertaken so that we might state lo the charity's members those
m8tters we are required lo slate to them in an audiloes report and for no other purpose. To the fullest exlenl permilled
by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members as a
booly, for our audit work. for this report, or for the opinions we have formed.
Rualrl Maginn I
for and on beh
DALY PARK &
MPANY LIMITED
Chartered Accounlarbls and Registered Auditors
4 Carnegie Street
Lurgan
Co. Armagh
B T66 6AS
Northern Ireland
ior Statutory Auditor)
23 June 2025
11

Crossroads Care Nl
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an Incomè and Expendlture Account)
for the financial year ended 31 March 2025
Unrestricted Restricted
Funds
Funds
2025
2025
Total Unrestricted Restricted
Funds
Funds
Funds
2025
2024
2024
Total
Funds
2024
Notes
Income
Donations and legacies
Charitable activities
Income from Charitable
Activities
Other trading activities
Investments
9,107
460
9,567
6,649
47,894
54,543
3.2 2.034.286
21,591
2.055,877 1,987,357
21,591 2,008,948
40,507
8,602
40,507
8,602
13,649
10,211
13,64g
10,211
Total Ineome
2,092,502
22,051
2,114,553 2,017.866
69.485 2.087.351
Expènditure
Charitable activities
4.1 2,109,252
26,695 2,135,947 2,010,809
63,439 2,074.248
Net incomel{expanditurel
(16,750)
{4.6441
121,3941
7,057
6,046
13,103
Transfer5 between funds
1331
33
122.1411
22.141
Net movement in funds for
the financial year
{16,783)
14.6111
121,3941
115,0841
28,187
13,103
Reconciliatlon of funds..
Total funds beginning of the
year
14 1,139,240
68.771
1,208,011
1,154,324
40,584 1,194,908
Total funds at tho end of
the year
1,122,457
64,160 1,186,617 1,139,240
68,771
1,208,011
The Statement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate lo continuing activities.
The notes on pages 15 to 20 ft)rm part of thè financial statements
12

Crossroads Care Nl
Company Number.. N1030717
BALANCE SHEET
as at 31 March 2025
2025
2024
Notes
Flxed Assets
Tangible assets
533,917
535,275
Current Assets
Debtors
Cash at bank and in hand
10
11
134,681
640,878
165,446
616,894
775,559
782.340
Creditors., Amounts falling due wlthln one year
12
1122.8591
1109,6041
Net Current Assets
652,700
672,736
Total Assets less Current Liabilltlès
1,186,617
1,208,011
Funds
Restricted trust funds
Designated funds Iunrestricledl
General fund lunrestricledl
64,160
527,966
594.491
68,771
528.562
610,678
Total funds
14
1,186,617
1.208,011
The total Ljnreslricled funds includes 8 revaluation reserve of £{70,000112024 - £170.00011
These financial statements have been prepared in accordance with the special provisions relating lo small companies
within Pert 15 of the Companies Act 2006.
The financial slalements have been prepared in accordance with the provisions applicable to companies subject to
the small companies. regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK
and Republic of Ireland" applying Section 1A of that Standard.
Approved by the Board of Trustees and authorlsed for issue on 23 June 2025 and slgned on its behalf by
IG
Ma
an Traynor
Director
Peter Bryans
Director
The notes on pages 15 10 20 form part of the financial statements
13

Crossroads Care Nl
STATEMENT OF CASH FLOWS
for the financial year ended 31 March 2025
2025
2024
Note$
Cash flows from opgrating activities
Nel movement in funds
Adjustments for-
Depreciation
Interest receivable and similar income
121.3941
13,103
4,817
18,6021
5,182
110.2111
125.1791
8.074
Movements in working capital..
Movement in debtors
Movement in creditors
30,776
13,255
119,0471
626
Cash gener21ed fromllused inl operations
18.852
110,3471
Cash flows from investlng actlvities
Interest received
Payments to acquire tangible assets
8,602
13,459}
10,211
16,2721
Nel cash generated from investment activities
5,143
3.939
Cash flows from financing activities
Advances to subsidiarieslgroup companies
{11)
12,9461
Net increaselldecreasel in cash and cash equlvalents
Cash and cash equivalents at th8 beginning of the year
23.984
616,894
(9,3541
626.248
Cash and cash equivalents at the end of the year
640,878
616,894
14

Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
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, Belfast. County Anlrim, 8T4 3GY,
Northern Ireland which is also the principal place of business of the company The financial slalemerits have
been presented in Pound (£1 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 lo the charity's financial statements.
Basis of preparation
The financial slalements have been prepared on the going concern basis under the historical cost convention,
modified lo include certain items at fair value. The financial statements have been prepared in accordance
with the Statement of Recommended Practice {SORPI "Accounting 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 pem)illed by the Companies Act 2006, the charity has varied the sl8nd8rd formals in that act for the
Slalemenl 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 slalemenls of the Charity for the financi31 year ended 31 December 2017 have been prepared on
the going concern basis and in accordance with the Statement of Recommended Practice ISORPI
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in thg UK and Republic of Ireland FRS 102" applying Section 1A of th81 Standard.
Fund accounting
The following are the categorises of funds maintained..
Restricted funds
Reslricled funds represent income received which can only be used for particular purposes. as specified by
the donors. Such purposes are within Ihe overall objectives of the charity.
Unrestrlcted funds
Unreslricled funds consist of General and Designated funds.
General funds represent amounts which are expendable al the discretion of the board, in furtherance of the
objectives of the charity.
Designated funds comprise unrestricted funds that the board has, al ils discretion, sel aside for particular
purposes. These designations have an adminislralive purpose only, and do not legally restrict the board's
discretion to apply the fund.
Income
Voluntary income or capital is included in th8 Statement of Financial Activities when the charity is legally
enlilled lo it. ils financial value can be quantified with reasonable certainly and there is re8sonable certainly of
ils ultimate receipt. Enlillement lo legacies is considered established when the charity has been notified of a
distribution lo be made by the executors. Income received in advance of due performance under a contract is
accounted for as deferred in¢ome until earned. Grants for activities are recognised as income when the
related conditions for legal enlillemenl have been mel. All other income is accounted for on an accruals basis.
Expenditure
All resources expended are accounted for on an accruals basis. Charitable activities include costs of services
and grants, support costs and depreciation on related assets. Costs of generating funds similarly iriclude
fundraising aclivilies. Non-slaff costs not attributed lo one category of activity are allocated or apportioned
pro-rata lo the staffing of the relevant service. Finance, HR, IT and adminislralive staff costs are directly
altribulable lo individual activities by objective. Governance costs are those associated with conslilulional and
slatulory requirements.
15

continued
Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or al valuation. les5 accumulated depreciation. The charge lo
depreciation is calculated to write off the original cost 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
1 Ots/o Straight Line
25./0 Reducing Balance
Debtors
Debtors are recognised 81 the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid nel of any trade discounts due. Income recognised by the charity from government
agencies and other co-funders, but not yel received at year end, is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxatlon and deferred taxation
No current or deferred laxalion arises as the charity has been granted charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
Deferred lax is recognised in respect of all liming differences that have originated bul not reversed al the
balance sheet dale where Iransaclion5 or events have occurred at th81 date that will result in an obligation lo
pay more lax in the future, or a right lo pay less lax in the future. Timing differences are temporary diff9rgncgs
between the company's taxable profits and ils results as slated in the financial slalements.
Deferred lax is measured on an undiscaunted basis al the lax rates that are anlicipaled lo apply in the periods
in which the timing differences are expected to reverse, based on lax rates and laws that have been enacted
or subslanlively enacted by the balance sheet dale.
INCOME
DONATIONS AND LEGACIES
Unrestrictgd Restricted
Funds
Funds
2025
2024
Donations
Legacies
Young Carers Donations
A¢tivity Room
7,780
120
460
8.240
120
6,629
20
37.793
10,101
1.207
1,207
9,107
460
9,567
54,543
CHARITABLE ACTIVITIES
Unrestrlctèd Restricted
Funds
Funds
2025
2024
Grants from governrnents and other co-funders..
Respite Services
Private Care
Department of Health
2,029,230
5,056
2.029,230
5,056
21,591
1,971,462
15,895
21,591
21,591
2,034,286
21,591
2,055,877
2.008,948
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2025
2024
Other trading activities
40,507
40,507
13,649
16

continued
Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2025
2024
Bank Interest Receivable
8.602
8,602
10,211
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Co$t$
other
Costs
Support
Costs
2025
2024
Fundraising Costs
Care Services
Governance Costs
13,291
1,501,093
41.103
565,902
14,558
54,394
2,066,995
14.558
19,646
2,039,972
14,630
1,514.384
621,563
2,135,947
2,074,248
SUPPORT COSTS
Charltabla
Activities
2025
2024
Repairs, Maintenance & Cleaning
Sundry Expenses
Rent & Rates
Staff Costs
offi￿ Expenses
Depreciation
Travel Costs
Charity Shop Expenses
1,580
3,543
990
470.576
96,809
4,817
2,145
41,103
1,580
3,543
990
470.576
96.809
4,817
2,145
41,103
26,081
8,220
1,097
493,057
84,062
5,182
972
15,835
621,563
621,563
634.506
ANALYSIS OF SUPPORT COSTS
2025
2024
Repairs, Maintenance & Cleaning
Sundry Expenses
Rent & Rates
Staff Costs
Office Expenses
Depreciation
Travel Costs
Charity Shop Expenses
14,8261
3,543
990
470,576
96,809
4.817
2.145
41,103
26,081
8,220
1,097
493,057
84,062
5,182
972
15,835
615.157
634,506
NET INCOME
2025
2024
Net Income is stated after chargingllcreditingl:
Depreciation of tangible a55ets
4.817
5,182
INVESTMENT AND OTHER INCOME
2025
2024
Bank interest
Other inlerest
8,602
7,433
2,778
8,602
10,211
17

continued
Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
for the finencial year ended 31 March 2025
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive Irusteesl during the finaTbcial year was as
follows..
2025
Number
2024
Number
Employees
176
176
The staff costs comprise..
2025
2024
Wages and sa18Aes
Social security costs
Pension costs
1.765,727
99.380
40.248
1,736,230
90,557
38,440
1,905,355
1,865,227
TANGIBLE FIXED ASSETS
Land and
buildlngs
freehold
Long
Fixtures,
leasehold fittings and
property
equipment
Total
Cost
Al 1 April 2024
Additions
520.000
1.768
186.391
3,459
708,159
3,459
At 31 March 2025
520,000
1,768
189,850
711,618
Depreciation
Al 1 April 2024
Charge for the financial year
1.768
171,116
4.817
172,884
4,817
Al 31 March 2025
1,768
175,933
177,701
Nèt book value
Al 31 March 2025
520.000
13,917
533,917
Al 31 March 2024
520.000
15,275
535,275
10.
DEBTORS
2025
2024
Trade debtors
Amounts owed by related parties
Other debtors
Prepayments and accrued income
67,772
58,513
7,883
513
66,405
58,502
7,372
33,167
134,681
165,446
11.
CASH AND CASH EQUIVALENTS
2025
2024
Cash and bank b818nces
640,878
616,894
18

continued
Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
12.
CREDITORS
Amounts falling due within one ygar
2025
2024
Trade creditors
Accruals and deferred income..
Pension accrual
Other accruals
4.173
1,432
7,073
111,613
6,155
102,017
122,859
109,604
13.
RESERVES
Revaluatlon
reserve
Funds
Total
Al the beginning of the year
IDeficit}ISurplus for the financial year
70,000
1.138,011
121,3941
1,208.011
121.3941
Al the end of the year
70,000
1,116,617
1,186.617
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted Restricted
Funds
Funds
Total
Funds
Ai 1 April 2023
Movement during the financial year
1,154,324
115,084)
40,584
28.187
1,194,908
13,103
Al 31 March 2024
Movement during the financial year
1.139,240
116,7831
68.771
14,6111
1,208,011
{21,3941
Al 31 March 2025
1,122,457
64.160
1,186,617
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2024
Income Expenditure
Transfers
between
funds
Balance
31 March
2025
Restrlcted funds
Young Carers - Other Donations
Depl of Health
In Your Prime
68,771
460
21,591
5,071
21,591
33
64,160
33
68,771
22,051
26,695
33
64,160
Unrestricted funds
Building Reserve
Charity Shop
Unrestricted Gener81
Designated Contingency Reserve
520,000
8.562
97,406
513.272
520,000
7,966
40,507
2,051.995
41,103
2.068,149
181.2521
81,219
594.491
1,139,240
2,092,502
12.109,2521
{331
1,122,457
Total funds
1,208,011
2,114,553
2,135,947
1,186,617
19

continued
Crossroads Care Nl
NOTES TO THE FINANCIAL STATEMENTS
for the financial year Ènded 31 March 2025
15.
CONTINGENT LIABILITIES
The Trustees are currently wailing for confirmation from sorne of the Health Trusts lo clarify whether there
have been any under l over payments made by them up to the period ended 31 sl March 2023. If there are
overpayments, il is likely that a refund would need lo be paid by the charity back lo the Health Trust. Wilhoul
clarification, it is impossible lo quantify any amount that may or may not be required bul the Trustees feel it is
prudent lo disclose the possibility. The financial slalemenls do not include any provisions in relation lo this
maller
16.
RELATED PARTY TRANSACTIONS
The charity had transactions with a related party during the year. Crossroads Care Nl Recruitment Agency
Limited was incorporated on 24th July 2019 with the charity as the sole shareholder. Al the end of the year the
charity is owed £61,438 from the Recruitment Agency due an initial loan with interest charged al 5 /0 pla, and
subsequent expenses paid on its behalf.
The Recruitment Agency has also invoiced the charity a lolal of £16,214 in the year for eare services
provided, which is fully paid at the year end.
17.
RESERVES POLICY
In line with the charity's reserve policy, the Trustees have Sel aside a designaled contingency reseNe target
of £640,000 which equates to four months of the organisalion's running cost5. This reserve is lo allow for a
continued, smooth delivery of domi¢illary services in the event of a disruption lo income due lo unforeseen
circumstances. The trustees will continue lo work toward5 this target in future years.
18.
TRUSTEE REMUNERATION
None of the Trustees received or waived any remuneration for their services as Iruslee in the current or
previous financial year.
19.
AUDITORS REMUNERATION
The slalutory auditors, Oaly Park & Company Ltd, received a fee of £5,000 for their audit services for the 2025
financi81 year end12024 - £5,000}.
20