CROSSROADS (DUMFRIES & LOWER NITHSDALE) CARE AENDANT SCHEME (COMPANY LIMITED BY GUARANTEE) TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS 31- MARCH 2026 COMPANY REGISTRATION NUMBER:. SC173600 SCOThISH CHARITY NUMBER:. SC020607 Carson&Trotter LH.4kt'i'Llik' l) .4LLULJN! 1'.4N I"
Crossrnlds D¥mfries & Lower Nithsd#le C9 Al¢¢ndant Scheme Com lirnited b uarADlee ChritylCompauy inftirniatwA TnLSte¢uDire¢lors M Ho(Kl S Wilson O Mccorniick A Bard51¢y Manager l.. l31kleY COmY numir SC1736LKI Scottish tharity numbcr SC020607 RLgistcr¢d officL' L(Khvalc 11 Gc(Kgctown RoAd l)umfii JI 4DF In(kp¢n(knt I:xamincrs Carson & TTOttLT ChartLYLxi Accounlanls 123 Irish Stre t)umfri lJJnk¢ Bank orsClamI plc 91 Ill Strtt Durnfrio l)CJl 2BN
Crossrwds D•mfri¢s & Lower Nithsdile Care Attemdaffjt S¢beme Com limited b uarJRte Cowtents P•ge Truslcts. Annual RciM)rt IndLyndent F.xamin¢rfs Rew)rt sthicmeTI of financial activiti¢ 14alancc shci# Nol¢% to filn¢la1 4tatcmcnts
Cro&sroats Dumfries & L•wer Nithsdale Care AttendaRi Schemt Co lirTriled b uarantee TY•stees' AnRM#I R for Ihe ear eNded 31st Marth 2026 The Tnlee$, who are also directors of the charity for the purpostr of the comnI¢S ACL prnt their rep)rl and thc unaudited financial statements for thc year cnded 31A M¢h 2026. The financial S¥1tftts Comply with the Charilies and Tntstee Investment18¢Iand) Act 21K15. thc Chariti[% Accounls (S)tInl Regulations 2006 (as ameThJ). Ihe Companic5 ALt 2(M)6. tl Mcmordndum and Articles ol" Associalitsn. and Accountin8 and Reporting by ChariLie5'. Stsi¢mcnt of Rccommcndcd Praciice applicable io charitiLS prcpating Ih¢ir ccounis in adance with th¢ Fina11 ReEM)rtin8 StaTKlard applicable in thc UK and Rcpublkc of Ircland (I.'RS 1021 publishcd in (t0t 2019. Objectives and activities Thc priTrLip#l acliYiti<¥ ol. the ¢thDnY in th¢ yw under r¢viLw werc lo r¢liLv¢ stn¥ on thL pcrwn or family mLmk.r8 eariiig ltir a physically or mcntally disablcd pcrson of any at h(Mne. and cwe. where dppfopTiat( rot TKrson&1sVin8 lonL. Achievements and performance Infecthon Conlrul MsU Wc remain taking precautions where scrvicc uscr5 with condiiions ottociaitul with J high l¢vel risk of inftttion. by continLiing to USL. masks PPF.. R¢vicw of ActivitiL The Chairman MwiagcErthl CommiUL can again TqXKt thai all our commiimcnts th knial Work %L¥viee5 havc tKL"n mL( with a qu&lity ryi&L. provid. This YLW we were th1¢(1 by Social Work 8ervicLS and provideil 4215 hou rLSPiLe cttre (Block) ll[ also 8986.50 houTh Swi Funded by Svcial Scrvicc5. Wc also wovidLxI 383.25 hours privatL.ly lo 8erviLL usLr5. InLludcd in thL Eothl w&5 41 hours provided by CMr0ds. makin¥ thc toial hours pr()vidLd for thL yekir 13584.25 hwr 45 new clit8 havc IKen broughi in durinbi ihc year. Thc commi1.L ManagLr arc plwcd io r¢F and rLwicw5 of5yStrnJ& policie5 j procLX]urLs ar¢ ongoin to Ln¥uTC that all work 15 in linc with r¢b7ula¢ioRk arnl mcets the string¢Yl rc4uifLnK'nis of thL care InsLIr#lL. 4thd thL National C£ire Su'inilard¥ for CarL ai IKWllL. l)uring 202>26 IhL Mdnabi¢mLmi CommiULX' planwj io: dl MonIr Jll )lILY a1 w(KedurL uplaits. Lytluaic ihLXn I.fOr the Man8gLr throuLyh and updaiLS thLYn wilh siall'ai ffiLclin&%. TJie5c rneetin8s h&vL Lale{l vut with ihc Manugcr aThl Worktyb. bl L'oniirtU¢ Iv rn1. thc prvlilL ofthc 5CtViLL whcnLver )SSIbIc. ThL MNleMent Commitl¢L' are plLas¢d io rcport that thcsc aims hav¢ l)wi MCL Thc Ai)nual Survey and Ncwsl¥ltLr W( Ltrailad io serviLL U5cr5 and c4rcrts in JulylAiigust 2n25. 8/1) wLrL' naurncd t Ihc oifiLc wilh comm¢nts all $aking* v¢ry highly ofthc micc and ih¢ staff arKI IK)w rdruI thcy are for IhL" 1p)rt. Page I
Dumfries & IA)wer EYitksd Com limited b C4re Attendnt Sckeme arantee Trnsttts. Atsnllll Re for the ear ended 3151 March 21)26 The Board LonlInu lo ¢w)urage apprnwiale sLIlT trninin& A conlinual programmc of Mandatory Trainings (Moving & I landling. First Aid. Infcclion Contrtsl & Protection of Vulrtrdbk Gn)ups) is in pla¢c. Purthcr Iraining 0S For stsff ttrc prnv1dl onlino W¢ also using On Line Trnining which has bcen rccommended by thc Care Inspcclorale and this has provd vcry effe¢tiv¢. W¢ hdvc also using TUKAS (NIIS r¢commeTthd) which is free. Staff have compIctl Dcveliying TraunA Skills Part l & tx'veloping Trauma ski115 with Dementia and also C¢)ntinence & Catheter Carc. New NlOnal Carc Stwtdards riwlatsors followcd. Staff arc all regi5Letrd SSSC memlL'rs and f¢ paid ytrarly are reimbursed by serviee. All ststT have SVQ 2 in Car¢. Rhonda (Steen 2nd F.welina Furn)dniuk havL wkLn thciT qua]ificaltons at thc 11 & G Coll¢¥c an(1 recc1V 1r cthifi(atts by 2025r26. IAui.Yon Chairman and M41nager mcclings wilh thc Chairs and ManagLr5 of thrcc licgional Scrviccs locally rLEllain .%lI5ndcd and iL is h¢)[d thai tncdings nwy rcSUw in fu[u.. Thc Manabwcr a150 conlinucs ts) m3inlain hcr link5 with Vlirious groups c.. Corn8ultaiivc mLYlinss with the Cornmi55ioning Trn from thL' (.(ntIl/NIl% joinily iULd NithsddlL Caie Providers &yroup- IIK. via Tcams etc. The ljlock ConlraLt with ihL. Council will roll fonvard with samL funding as last Yr. The StxA lryundcil rate will rlanain thL same as the PT¢WiOW Y from 4th Awil 2026, this trrting£23.73 rKr how. I'hL"rL was no Nl IS urant For thc y&)r duc to financial cornxyns knwLwcr Cr055mads' did supp)rt Car¢Thlscrvirx iL%¢YS by flg thL unic 511PPI)rt when r(yU1. tstsft" relations arc LX¢L.IIt and feiyjbxk indicalL% tyjr sth(r arc highly valwd by our SeryiLe UsLirslLarcrs. Ai YL ing 3 Isi Mh 2026 th¥YL arL. I I suptM)rt WOTk¢r& Or managcr a1 onc ddtninisiratiV¢ assistsnL Sulannc IllaLkl¢y. We also recruit 2 ncw %uppon WOTkcrs during thc yfx A5hlcÉgh Ali and I)onna who replwxl Lynda Sus/£k & JdLkiL C#r50ll who rctired. WL LonlinLIL ts) (Jrtcr thc [,'rnployL s [slOn scheme Nl.'8T th staff tn linc with Ciovcmmcnl rc8ulalions. .¥.Ytir . Iloard conlinuo% ¢0 moniior Closely the 4ualily of thc scrviLi by uplaling CIiOQAS ILr(wi)t% Qualily A55UTJnLc Sysltym) wilh any lha of polici and PToccdurcs io CllSUTC (hai w¢ r¢Elltin up ts) wilh any rL%ulatory quIrL1nt$. Thi¥ enables lis lo trlId and maintain our portr(10 formally rLYord our quality 5ysi¢ms and commitMLt to bLinbp quality oni.a{[vn tind will chcck with ACAS for changcs. WL Lan [Lp that wc hdvL fcccivLd i[1VIdUal fL.dkn¢ks rroin a vari¥ly of whi¢h Sery1 UsuTLY$ fwnily memkY5. ThLSC irKlud¢ 6 I¢1t¢rC2rd& of ¢omplimeni & 4 Irom th¢ qsli0nnalrC r(aurned by scrvi¢L' us¢rslcar¢rs. Thcr¢ havL IxL'n no l)Iiiy i)f C'anth)UT ISSULS ihis yLar. Page 2
Crossroads DutDfrie5 & Loiver Nithsd#le Care Attendxnt Com limited b arantee heme Trustees. ARDll*l Rc ort for tle ear terf 31s1 Marth 21)26 Htyolih ancl.fa The Manabier. as part of qualily assur systeiw conEinues lo w¥Jertake risk ass&ssments for SLrvice user homLS and this is developed over time by Supy)rt StslT6 MthIy who Tewt arty ¢(M¢ to Martagcr. Our office premise5 are a150 risk assessLYL clorale In¥ lio The service wxs in5pKird and thc report ¢omplekL'd 18ih Febwary 2025 by Kaylcy Travers InStOr which went Lxlrcmely well and w¢ wcrc graded 2 x 5 (5-very 8(1. Rqx)rting to Carl. InstK¢tOTale Ikaih of a seTViLe user ¢onlInLv. Commis nin Lontrnct Monitori Th. SL'rvicc moniloring fcturn was mpICtCd 8rKi scnt aNI follow1 up by Martin Ili88ins Commission¢r. emeni Review o Thc Hoard and manLI wll tvnijnue OUL rLview5 mana8enicni thnW()ut tk ycar. Thb ycarly intL'rn&l rLview ol sysluns and Insli0 was carrIj out by thc Vicc-chairman Mrs Ann¢ ljardslcy who volunlecrcd to Teview 01¢¢ systcms y¢arly and this was Carried oui SeNcmber 2025. .$rna I. 13oard thanks thc Mana&7Lr and Staff ol thc Service for their conlinued loyally aNI htsrd work during thL year. Th¢ lJ()ard is plckwd io rLP)rt on a ¢sSfUl year ofowdlion with thL' minimal numbL'r of La4 for LoncL'm. WL arL told that thL. Socidl SLrviL(s Departmcnl continue ts) value ow 5cryi¢c. I)w clients say the samc. anil we Iix)k lorwanl io fiirthcr yLars of operation for &$ long as ne remai%. li was iigrced by Ihe Managcmcnl C(Knmittsc that Scrvicc uSeLaT5 using the scrvicL' in thc last ycar wcrc givLn thc giti of th tin of shortbre] for ChrisEm&%. Financial review ThL aCL'ounls show a nLi Sur5 for thL year of£30.921. cornpattd to a surplus of£29.WO in thc prLViOilS ycllr. Jnd hav¢ Unr¥'S¢ri¢d funds at thL' yr end tolalling £460J85 (2025: £429.464}. £159.292 of th¢xe Unr¢Sl£d furlds a hcld in a coniingenLy fL)LYVL fiind &s explainul tlow. RL',%erv¥.s lic ()n the advicc ofthe chariiy's acu)unthNS and ihc T[lsU[cr. ¢hc Mana8cnKnt Committee ha8 agrc&l ihtli iherc should be aL ILUSt six months (WLtating LX]xThlilurc in the Mdin Ac¢ouni al any one time. Thi% opuaiing fund TL'pfcsenls th¢ cind othLr fundin¥ for %rvicLS fn)m %'la1 Work 8crvicc5. Tho ManaL>LYn¢nt Commiitcc abYcLd thai thcn. should bL suifiLieiii funds lo ciivbr slall. r¢dundan¢ics ContingLncy Keservc Fund should thc .%chLmtt L105c down lor any rcsL50n. coj)tr&fyiual obligpalions lo 5tan.will bc mct fr4)m ihi% fiind. Th.rL havL IxL'n w gifts in kind nor any donalions with rewiL(L usc applicd thL"m. Onc-orr cxpend1turL WLr¢ MLI IhTr)ugh (wrdiinbj flind5. Thc SchLryne few fixcd assets and dc)os OWD any MIs. ThYL.foTL' any risk involv¢d i 105inLT th¢ ¢iLrrL'ni rLntcd ÉiccomnMMlattDn or Lapiial ilLm5 In thc orrieL 15 rnlnor. ThL" only risk involvLd would k. thc loss ol cIiLThI inltirniation. The Sch¥mL. how¢vcr. could nin from ali¢rnalivL temporary prL'mis¢s should it tL' nelsary. At this int in limc thL. ManagLment Cornmiiiee not SL. neLMI io fund raise. nor arL ihere any nLW iniliativcs plnn(d thal would rLyuifL' ¥cparalc fulin& P•gt 3
Crossrd5
Dumfries & lffjwer Nitltsdale
CDM
limited b
Care Attendant Sclkeme
Trusttes. Annual Re
for tkt ear ended 31st March 2026
Plans for future periods
The Management CommilteL" will endcavour lo Schem¢ in lirtc with the conltnuing and ever-LXP<xnding re&yu181iork
and legisl9150n Tequired by the fu]Mlers other regulatory Erfmlics. The Management Committee has conlidcnce that it cgn
rc50ufcL all the activities of the Schtxne tM)th financially and thIgh lime put asidc by the Cornmiitec and staff to achieve
thL g?oals.
In ihc comin8 yLar the Mana8Ctncnt Co¥nmittCC 15 commitknj io continue io servi<x users and I1r Carcrs sn
Dumfrii¥ and Lower Nithsdalc.
Reference and admini$lrative details
Chariiy NuiniK"r".
.021)00?
CiTrmpJny Numkr. SC1736L
R£gist¢rL
rossroads
mfries & Lower Nithsdale
Cot
IiiDiied b
Care Attedwl Scheme
rantee
Tru5tees' Re
ror the
ear ended 31st Mar¢b 21126
Appointment of Tru$tees
Th¢ COTnpany 15 govem¢d by a Management ComrnÈlteL" rn¢ up ofdirect(Ks arv)ir¢toJ in a¢cordaTKe with the tertYL% of the
Mcmordndum and Article5 of Ass"1a1t. NLTh¥ dirLxlors are aFf(Jind as iequired from thosc who arc intLTC5tLxI in
h¢lping ihc OrganisaLI. Thcy arL given apiKoptiaiL" guidarKc rc5wwibiliiii>.
Related Parlies
Nonc of the irusltts reeL'iVe Temuneratiov or (ther txwfrt the)"r WQTk with t} charily.
Risk Management
ThL ManagcmLnt has asK%gL.d thL' majvr risks to which ihe Sc1Me 15 exwcd. in particular Io OPLYations and finanL¢b (br
thL Company. and is saii$ficd ihat Ihcrc arc sy5tcm5 in placc to miti8atc cxrAJsure to risk.
Statement of trustee5' responsibiliti
The tTUStets (who are dircLI(Ks of CrOssma. {l)uThfTi(3 & tATrwcr Nith%iale) Care AIiLndani %chcmc for thL PUTtK)
of c()mpany laivl arc wsiblL for prewing ihc Truslets. Annual RLtK)rtll)IfLYLOts' k¢wn and thL' financial stskLLmLryLLS in
aLCOrd¢¢ with appli¢able law and Unitul King¢Jom Accow)ting StsIMI Iunitrd Kin&'d(Mn CJLThrally ALcL'pled
Accounting Prdaice).
Comp<)ny law rcquir¢s thc tr't¢¢Id1VttIOrS to prL[0. financial stslernts for cach riTwla1 Yr. UndLr c(mipany law the
IruslLL% must noi approve th¥ financial siatcmLYts unlL%% thly are sa11sfi thal thcy bJlVL a irne and fair vicw of th¢ %tat¢ ol.
alyaiis ol Ihc charitable Company and the irKoming risouT5 and application of resOurcL. includinLF thc net income or
tyxtKnLliluTL vl" IhL LhJritsblL Lvmpany for ihat rItyj. L[rIn8 thc5L" thc tnLSt¢&diT¢Liofs arc rcquircd io..
- scILLI sui121 blL aLcounling rx)IiciL% and apply them Lonsi%t¢nily-
- obsLrvc M¢thj9 and principlcs in the Charilio% S()RP 2019 {FR% 102)-
- makL J1¢mn and estimatLS thai arc rvas0hlc at)d pru(knL
- statL' whL'ihLr appliLablL UK tiLLOUnting sthndards. havc followd. 5ubicct lo any maiL"rial dcpanurL'S di¥LlosLxl and
¢KplaFnLd in ihL ILnanciJI 51a1L)nCn-
prLparL t. finanLig1 %tstemLllis on I1 going basis unless li is inappropri¢ t() prLsumL thal thc Lharilablc
company will Lontinuc orKro¢ion.
ThL trustLX'sldireLlors arc rtsponsiblc for kttpinbF a&wiiatc accounting rccffds which disclose wilh rcasonablc accuracy at
any timL the lina[tal PQsitl nl-IhL charil¢1blL ¢()mpany a]Ml io cnablL ihcrn io cn5ure thai t. finanLial stalLmLY¢l% L()mply
with Li)mp
CrossfD•ds D¥m(ries & Lower Nithsdy&le Cr¢ AtteDda•i ScbeD Col limited b arantee Inde Ddent ExamiHer's R rt to the Trnstee5 of CrossrtMd$ DDmfrt£s &Lower Nithsd#lt Cre AtteDdaDt S¢bemt I rert on the &counts ofthe charitable company for ihe year crmled 31st March 2026 which are set out on pages 7 10 15. Respef tive respfynsibilitie5 ts[trSlee5 and iami#r The charity's iftsie¢s (wlMTr are also t. dircciot5 Oft1 company for the of company law) nsponsible for thL' prcparativn of thc accounts in acLordancc with thc LcrnI5 of Charitits and Trusiee Investhjenl ISL4)tland) Act 2005 and the Charities {sclartd) R¢gulaiions 2(K>6. The ¢harily Irustees ¢or6ider thai th¢ audil fL'4uircmcni of Regulation Ima) io {c) of AL¢ounts Regulaii(Ms iJ(s aA)ly. It is my responsibilily to CKaminc thc aLeounts as required ut¥JLY Sccli(xh 41 I Xc) of thc aThl s¢ whth particular mallcrs havc comL to my alL'niio Basi5 of the indep¢•de#l sttcmen¢ My LxamÈnalÈon is LarriLxI oui in aLLor(lancc with Kegulaii(Jn I l of . 2{ ACMts Ktgulatil)fLS. An cxaminalion IncludL a reviLV of Lhe accwTh¢ingJ rccor(1s kepi by i1. charily 2nd a nlSOn of ihe tsccounts prL5¢ntrd with thosL rccords. It $0 iTr¢ludes COrtsideTrtÉon ofany wiusual iiLYfLS or disclosunts in the a¢¢ountk and SL'¢ks Lxplanathons from tIK' IrusiLYS cuncerning any such nuiiLYs. Tr Pr(1 un(k"rtJkiTr do Th)t pft)vi¢k" all th¢ LwidLncL ihat would bc r¢quirc4 in an audit. and co[WnilY I do exptC5S audil Iyillion on thc vtcw Lrivcn by thc accounts. Independent examiner's st#tsmtNt ITr thv c()iirSL' ol-my examinalion. mallLr ha5 come my aliL"niiun which 8ivLs mc Tcasonabk. cause io bcli¢v¢ that in any mal¢rial res . wu1men15.: lo kcLp accouniing rnYor(Is in aLcordarnc with Wion 44(1 Xa) olthL" 25 Act and rL%ulation 4 01. IhL 21X)6 ALCOUtLts RLgFUlatI¢)T and lo preparL accowils which aLuxd with acixmling aThl comply with rebiulalion ihL 21MI6 Accounts ReLFulations havL not beL'n Met. or to which. in my opinion. alnI10n.h0U1d drawn in onk.r 14) cnablc a uThk4sthnding of Ihc aCcInts io Ix, reaLl'd. Mrs L.E. Brontyock BA CA Mwrs Carson & Trolter Ch#rterd Accou•faots 123 Irish Street Dumfrie5 DGI 2PE D*lt: 9th Juty 2(126 Page 6
CrOr0%S Dwmlritt & tA)wer Nithsd#le Cre Altendamt Scheme Com uaraRtee StatemeAt of fIn4cIal activities iuto rati ineome aLAd tx lor Ihe e4r tded 31st March 21126 All unreslrieted fndS diture aceollnt 2026 Total funds 2025 Totgl fundg N&lES Ir4coME Donalions and Icgaci 783 Incfpmefmm churiiahle acllVUieJ." Op¢rution vfcarc Schne (irants 8.625 9.741 298.570 241.873 Invthtmcnl inL(MllC 5.037 5.588 TOTAL INCC)ME 313.015 25&733 EXPENDITURE: Expcnclilirc' c>nchtsrilulJle acliviiitts.. OpLralion ol"Larc 'm¢ CJi)YLrnan¢L' ¢0S1s 229.337 176,337 52,757 52,496 T(yfAL EXPF.NDITUR 282.094 228.833 Net incom¢ll¢xp¢ndilure) f•r Ibe year 30,921 29,900 Re¢oneilition of funds Ti)tcl1 lunds broukyhi forward 429.464 399.564 TotAI liinds carried foTWdTd 460.385 42I).464 All inLI)rnL and Lxpcnditure dL'riVL frosn continuing ac1lvits. ThL slalcment or rinartial &Ltivite5 J150 w)rnpIic5 thc rc4uifL'mLnts oran inc¢)mc aYKi cxpcndilitre &CLnI iindcr Ihc Lompanie5 ALt 2UIM). The Uoies on pges to l• IS forth # int¢gr41 rI of tbes¢ f140e¥l $ttemenl Pge 7
D•mfrie5 & er Nithsd Catt Atttndlnt Seheme Com limited b arantee islration Nmmbcr SC17J6(10 Balafyce sheet as #t 315t Marcb 2026 All Unrestricted Fmads 2026 21125 N•tes Fixed xssets Tangtble assets 1,818 2.029 Curren¢ #ssets Siocks. Dcbts)rs Lo5h at bank and in ha1 401 798 432.465 750 466.161 467Jll 433.664 Creditot3: amounts falling duo within one year 12 18,744) 16,229) Net eurreTht #ssets 458,567 427,435 Net 4S5cts 460.385 429.464 The ltsnd5 of the charity: unrtriLtcd funds-.- unrL1rILtLd gencral funds Iks'ignuicd fLmds- contingLY 301.093 159.292 270,172 159.292 Total chrity funds 14 41JO.385 429.464 The dirLciors' slakmcnls rLwuSd by secill 475 slKlWlk thi. following pa8¢ which forni$ parl of ihis lJalan¢L' The Holes on page5 10 10 15 form it¢grnl p#rt of thest IINeil st*iements. Pale 8
Crossr•ads Dumfries & Lower Nithsdlle Care Atte#da#i Seheme Com limited b arantee l•D¢e SItI eontillued Directtsr5' Statements ired b SectioR 475 for the ear ended 31st Mar¢h 2026 For thc year ending 3 Isi March 2026 the Company was eniitled fo exemption from audil under Section 477 of Lhe Companies Act 2006 relating to small COTnpaniLS. No member of the Company has dcp05ilcd a notiec. PUT8uan¢ to 'tion 476. requiring an audit ofthesc accounts undLY t requ1run(ts of thc Compani£ Ad 2(KKb. The dirrct(K5 knowled8e iheir responsibilitses for canplying with the wuiremcnts of the act with rcspcL% i accounting re)r&S atMI thc pr¢rArnion OrcOUn. Thtsc financial st2[ tcmcnts hav¢ blxn w¢par1 in accorda¢ with the provisions applicablc to companiL¥ subjeei to srnall c1)mpani, rcgime in accordarte with FRS102 (S()RP). Thc ftnanLial ¥tat¢mKnls wcr¢ atvroved and authorised iw by tjoard M 15th JunL 2026 aThJ SigT on its IK.half by O Mccomick Cb4ir M Hood Trea3ureT Hfrod. Thc notes on pgo5 10 10 15 form integral pxrt of thw fJ#tsnei#l statmÈuts. P8%t 9
Cr05sro•d$ Dmfrie5 & Lower Nith5da Com limiled Care AtteDdallt Stheme rantee Notes to the fiRaTrtil $ttemets for the e41r e•ded 31s1 Martb 2026 AecountiDg policies Basis 0(preparati Thr finarKia] slaLLThients are piepared in a¢¢ordancc with Accoun(Éng and Rew>rting by Charities.. Statement of RecoTnrnended Pra¢ticL' applicablc io ¢hariLiCS prepating their xcounts in ac¢ordan¢e wilh the FinanLial Reporting Standard applictlblc in the UK and RLyublic of Ircland IFRS 102} issuwj in 0¢tor 2019. thL Chariiies A¢Lounts (Scotlandl R¢gulatiQff> 20Q6 &5 (amcndLxiI and the Companies Act 2(Kl6. The Charily constilules a public benefii entity as defi by FRS 102. Thc finanL1 slatements are in sterlinjs which 15 the lundional oJrraKy of the chariiy. The wmpaTry has iaken advJnlgge of the exempti( in FIiSI from the rcquircmcni io produce a cashllow staiLxllL>ni bccau% it is a small company. Ass¢ts and liabiliti(% arc initally rccogniscd 81 hi5tsYical CO or Iransactiim wal. unless herWISe sltltcd in the relcvant aLcounting policy 5). The tinala1 havtr rArpar1 on a 6ing conLfrn knis. Fund ¢cDuThting (iencral lunds are unrtstric¢¢d funds which arc availablL for use at thL. discretion of the truste in furthernnce thL bicnLYal objtclivc5 of th¢ chariiy aEMI which hav¢ noi t¢n (k%igTiiatcd for othcr PUTse&. l)o%ignatcd funds arc Funds whtLh havc IKcn sct asidL' by thL mTL[LTh[ Comrnittcc rot parlicular purw4C& Income recognitio All in¥omins nsourtes are inclwlcd in the stalcrnLt of binancial ALiiviiies wkn the charity i¥ lebally entiilcd lo the incom¢ aller any perfortnwc condilions have tcn tncL thc amount measured reliably dnd it is pMlTrable thai th¥ incomL will rttcivLMI. Inicrtst on liinds held on <k'tsNksit is includ1 whLm fLxcivablc and thc amounl can IK mc&surcd r¢liably by thc charity; this is nornittlly ThlfiL&ll orth¢ inlcr¢51 Of rAyablL by th bank. V.xpenditure recoEDiIio All exp¢nditUTL' is account(xl for an #ccruttls basis and h&s Ewi cla5siflLd wider headings that awegtslL all Losls rLlaiLxI io thc catcL7()ry. I.nltUr' is Twvnistyj whcrL' IIK'rc 15 a Icgal or LonslrucLLVL obligalion lo wk paytncn15 to third partiLs. il is pn)balilc lhal.t]cMLl will r¢qUIrn and ihc amounl of thL obligalion Lan I mcusiir¢xl rLliably. Taagibk fixed assets depre¢ilio Dcprech&iion is provided ai raks calculai¢yJ io write off ihc CO kn [L1th11 Val of uch o&s¢t over its cxwtcd U5cful life. Js tollows: 14uipmenl 15% rtxjucing tulan P*gt 10
Crossroads Dm[rieS & Lower Nithsdale Cre Altedrtl Schtme Com limited b ur#n¢ee Notes to the financial $la¢ements f•r the r emded 31st Mrth 21126 Lea$iDg Rcntals payablc undcroperaEing Iiw&s arc chwd againsl i0 on a sdIgh1 linL basis over the lea5C tem. Stock Sio¢k is valucd lower of CO and realisablc valu& Ptnsioms ThL company yralts a moty purclw¢ Id¢fintyJ contribuiion) [Sion sch¢m¢. Contribu¢ions payable to this schLryllL arc Lhaiged io thc profil and loss accounl in th¢ wiod io which thcy rclate. contributions arc Énvo4t¢d Separa]Y fr the cornpany's a55cts. GovtrnmeRI grants Granis ate LrcdhtLd tv IkfLYrcd rcvenuc. fjrants ioward5 cDpiLal ex1111 ar¢ rclcascd to ihc profit and 1085 count OVLr ¢hL' ¢Kpxied useful lifL of thc assets. lirants wards. revcnuL exTKndilure arc lCasCd to thc rKolit arkil loss aLcounl a5 ihc rclatcd LxpcnditUTe is tncurr¢4. .10 CompNy 5talus 'r. Lhallly is d coMnY limitd by Lyuaranlee. rcgi5tered tn kniand. The adthcss of thc TLE1LruI office is Tiv¢n on thL company InfotEnatiort pagc of thry financial SeMents. ThL of thL' C(Trmpiiny arc ihL ttc¢S nan14yJ ()n thL Qompany InlomMÉii)n pagc. In th¢ ¥w(Y¢t of thc chariiy bcing wound up. thc liabilily in rL's[£t ot IhL" is limitd io £1 mem1[ Of charity. Donations and legaeies 2026 2025 l)ondtions 783 1.531 783 1.531 Inu)mL from donalion% in tmrth y¢ar5 was unrestr. lthcome from charitAbk activities 2026 2025 CrADts re¢¢ived D(iC' Cjcneral grant l)(iC - SwxiJl gvrani X4.216 214.354 110.432 15C).19X 2.243 29¥.570 241.X73 Operation of Cart Sthemt lknvalL L7fL f¢L incoml X.625 9.741 307.14)5 251.614 All inc<xnL TLILÈVC(l in )lh yLws w& unrL¥lricl. hgell
Cr•55rDads Dumfrio & er Nitwale Care Atte•dnt Scheme Com limited b ur4ntee Notes to the finaDcial statements er ended Jlsl 2026 l•vestTnent intome 2026 21125 Bank inierest received 5.037 5.588 5,037 5,588 Investftnt iTwme in Ixjth years was unrestricted. Charitable A¢tivitie5- Operatioll rf Care Stheme 2026 2025 Wag?es and salarics I'.mploycr's NS contritwiions Pcnsion LItrIbutIOnS Trdvel expensL 204.272 13.481 574 I 1.010 162.942 4,225 582 8,588 229.337 176.337 All exp¢NliturL' in Ix)th yvdrs wds unrLrILl1. Charitabk Aclivities- GoverDaRfe Costs 2026 2025 WagL) and 5alariL ploycr's Nl ¢[nE*Il05 StalT IrainÈnb Rcnl payablc InsuranLL RLpairs and mainlLnance Priniing, slationcry and advLriisin8 Posta8c TclLphc)nc IndLpcndLni l-.xaminces Fc¢8 Anilialion fLts and suh¥cripiions l)L'prL¢iaiion on plani and machincry (icnLrnI I X$¢S 38.026 2.5¥0 1.451 2.032 1.422 10 1.361 42 628 1.890 2.092 39.386 1.9¥2 431) 2.107 1.359 165 756 574 1.860 1.997 2411 1,555 1.012 52.757 52.496 Page 12
Crfjssrn4ds Dumfrbe5 & Lower Nithsd#le Itmited b C#re Attendallt Scheme Notes to the fi#¢11 steemeDts for the er ended 31st Mareh 2 Net ineomeJ(expeDdiknre) for the yur 21126 2025 Nct incomejlexpenditure) for the year is ststed after ¢haw'ng: Depreciation and other am(Ls written off tsngible &sscts 1ndLpeFent txaminerfs fees 248 1.89Q at¥J afttr crediting: (iovemment 8rants 2,243 Employees Number ofemplfjyt ThL avLr4bTre monthly numlxrs ofemployccs (cxcludiogp directors> during the yi¥r were: 21126 Nimber 2025 Nmmbtr Mai)agLmeftl COT¢ s¢afF Adminisiration stsff 13 13 15 Employment tosts 2026 2025 wag salariLs S(xial Sccurily costs Othcr prnsion ¢05ts 242.298 16,061 574 202.328 6,207 582 25X,933 20I),117 The chrItY Lonsiders that its key managemcnl p¢rsooncl COTnpri% thc tTU5tCC5 and tk. Charity Mana&y¢T. iothl LEnploynwni Iner•I$. including cP10YLf PQlSlI)n conlribuiion% of thL' kcy manag(xncnt pL>nnLj wuc £J7.70312025: £38.608). Nom. ol. Ihc rnemIr5 of the Managcmeni CommiticL rettivtyl muncraiion as an ¢mplOY ol. Ik. Chariiy or WLYe reimbursed lor any eX111U[t during ihL' year. No employLf reccived emoluments ofmorc than £.() th¢ yL*r. In Lwnmon with many small charitith (lÉrLxlors 5LrviC are prOViXi c)n a volunlary basis. and Lh dirL'¢lor iVL> tirne ol'up to 2 or 3 Iw$ rn1h in aii¢Nling M'tin¥ aj dcaling with issuts arisinb. Pension Costs Th¢ Charity OPLratL¥ a dLfirtL contribuiion pension 5chcrnc in of ihL LynploY¢x. Ili¥ schLmc its aSSLls drL k.ld by indcwndeni managcr5. Tr 510n chargL rLYeIS contribuli¢)n5 fn)Tn thc Charity and amoiintLQ 10 £57412025= £5821. Page 13
Crokrn¥ds Dumfries & Lower Nith5dale Care Atte4d•nt Scheme Corn limited b ardRlte all Notes to the fittatteil statemeDts tar endwl 31 t 2026 T8n#ibk rued ssets Eq¥ipmeDt Total Cwt At 1st April 2025 1.070 11,070 Ai 315( Mareh 2026 11.070 11.070 D¢preeiition At 151 April 2025 Chargc for the ycar 9.041 t).041 Ai 3 Isi March 2026 9.252 9,252 N¢t book values Ai 3 1st March 2026 1.818 1.818 At 31& March 2025 2.029 2.029 Debtors: all receivable o#t year 2026 2025 Ixhcr dL4rtors PrL'payrncT115 and accrucd iFKomo 26 724 698 750 798 12. CreditoTs: #moDnts f#MinE due within y¢Ar 21120 21125 Trade crcdilo 8.744 6.229 13. Rel8ted PaTty trn¢t10n9 No trnnsacli(HL% With relatcd PartiL wcrc undcrtakcn during tk year. Pag¢ 14
Dumfries & Lower NithsdAle Com limiled b Care Atttndnt Scheme Notts to the fi#tt¢bal $t#¢emertts ror the r ended 31st Mrth 2•26 14. St#ttmeDI of fuNds Bhiinte t 1st April 2025 Mgvemtit im r¢soprtts Transfer6 IncomiAg Outgoing Balance at 31st Marcb 2026 Unrestiicted funlts: Unrestrictal g¢nerai funds Contingency trY¢ fund 270.172 159.292 313.015 {282.094} 301.093 159.292 Total fund5 429.464 313.015 {2f2.094) 460,385 The unrL'StTi¢tLd general fuTMls TLyLYnt the frry of th¢ chariiy which are not dcsignated for particulur PUTW>SL'S. ThLsL furmts (an Ee used by thL chariiy in furtherdnce of IL%" charitable objecls. at thL. di.scrc'lion i)r the dirLYiors. Thc coniingLX]cy rwrve fund f0rn]5 part of unTfStrid¢d and is a sum thai hLs Ixcn set asidc by the dir¢¢tor5 lo mcct future obliwdiiOn n8m¢ly sts(r redundan¢i¢& in Ihc cvent the charily should cl(b.K' down. Furthcr thtai15 Jrc given in the Trust$. Annual RqxKL 15. AmAtysis of net assets Ta•glbl¢ Otker rued *&8ets net assets Tolal UnrL'striLied funds 1.818 4511.567 460,385 Total fund5 1.818 458.567 460.385 Page IS