CROSSROADS (DUMFRIES & LOWER NITHSDALE) CARE A￿ENDANT 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 Ch*ritylCompauy inftirniatwA TnLSte¢uDire¢lors M Ho(Kl S Wilson O Mccorniick A Bard51¢y Manager l.. l31￿kleY COm￿￿Y numi*r 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 orsC￿lamI 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 fil￿n¢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 Tn￿lee$, who are also directors of the charity for the purpostr of the com￿nI¢S ACL pr￿nt 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￿)tI￿n￿l 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 a￿￿dance with th¢ Fina￿1￿1 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 ¢thD￿nY 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 M￿sU 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 th￿￿￿1¢(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 CM￿r0￿ds. makin¥ thc toial hours pr()vidLd for thL yekir 13584.25 hwr* 45 new cli￿t8 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 Ins￿LI￿r#lL. 4thd thL National C£ire Su'inilard¥ for CarL ai IKWllL. l)uring 202>26 IhL Mdnabi¢mLmi CommiULX' planwj io: dl MonI￿r Jll ￿)lILY a￿1 w(KedurL uplaits. Lytluaic ihLXn I￿.fOr￿ the Man8gLr throuLyh and updaiLS thLYn wilh siall'ai ffiLclin&%. TJie5c rneetin8s h&vL La￿le{l vut with ihc Manugcr aThl Worktyb. bl L'oniirtU¢ Iv rn1￿. thc prvlilL ofthc 5CtViLL whcnLver ￿)SSIbIc. ThL M￿N￿leMent Commitl¢L' are plLas¢d io rcport that thcsc aims hav¢ l)wi MCL Thc Ai)nual Survey and Ncwsl¥ltLr W(￿ Ltraila￿d 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 ￿rd￿ruI thcy are for IhL" ￿1p￿)rt. Page I Dumfries & IA)wer EYitksd* Com limited b C4re Attend*nt 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 ￿0￿S For stsff ttrc prnv1d￿l 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 compIct￿l Dcveliying TraunA Skills Part l & tx'veloping Trauma ski115 with Dementia and also C¢)ntinence & Catheter Carc. New N￿lOnal 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 .%lI5￿ndcd 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 T￿rn 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 Y￿r. 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 f￿￿l￿g thL unic 511PPI)rt when r(yU￿1￿. tstsft" relations arc LX¢L.II￿t and feiyjbxk indicalL% tyjr sth(r arc highly valwd by our SeryiLe UsLirslLarcrs. Ai YL ing 3 Isi M￿h 2026 th¥YL arL. I I suptM)rt WOTk¢r& Or￿ managcr a￿1 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 ￿quIrL￿1￿nt$. Thi¥ enables lis lo tr￿lId and maintain our portr(￿10 formally rLYord our quality 5ysi¢ms and commitML￿t to bLinbp quality o￿ni￿.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￿ Usu￿￿TLY$ fwnily memkY5. ThLSC irKlud¢ 6 I¢1t¢r￿C2rd& of ¢omplimeni & 4 Irom th¢ q￿sli0nnalrC 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 t￿￿erf 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 M￿thIy 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 InS￿tOr 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 follow￿1 up by Martin Ili88ins Commission¢r. emeni Review o Thc Hoard and man￿LI wll tvnijnue OUL rLview5 mana8enicni thnW()ut tk ycar. Thb ycarly intL'rn&l rLview ol sysluns and Ins￿li0￿ was carrI￿j out by thc Vicc-chairman Mrs Ann¢ ljardslcy who volunlecrcd to Teview 0￿1¢¢ systcms y¢arly and this was Carried oui SeNcmber 2025. .$￿￿rna I￿. 13oard thanks thc Mana&7Lr and Staff ol thc Service for their conlinued loyally aNI htsrd work during thL year. Th¢ lJ()ard is plckwd io rLP)rt on a ￿¢￿sSfUl year ofowdlion with thL' minimal numbL'r of La￿4 for LoncL'm. WL arL told that thL. Socidl SLrviL(s Departmcnl continue ts) value ow 5cryi¢c. I)w clients say the samc. anil we Iix)k lorwanl io fiirthcr yLars of operation for &$ long as ne￿ remai￿%. li was iigrced by Ihe Managcmcnl C(Knmittsc that Scrvicc uSe￿LaT￿5 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 Sur￿￿5 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' y￿r end tolalling £460J85 (2025: £429.464}. £159.292 of th¢xe Unr¢S￿l￿£d furlds a￿ hcld in a coniingenLy fL)LYVL fiind &s explainul t￿low. 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 re￿wiL(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' nel￿sary. At this int in limc thL. ManagLment Cornmiiiee not SL￿. neLMI io fund raise. nor arL ihere any nLW iniliativcs pl￿nn(d thal would rLyuifL' ¥cparalc fu￿lin& P•gt 3 Crossr￿d5 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 £1) in IhL CVLnl of Lharily win(ling up. Page 4 rossroads mfries & Lower Nithsdale Cot IiiDiied b Care Atte*d*wl Scheme rantee Tru5tees' Re ror the ear ended 31st Mar¢b 21126 Appointment of Tru$tees Th¢ COTnpany 15 govem¢d by a Management ComrnÈlteL" rn￿¢ up ofdirect(Ks arv)ir¢toJ in a¢cordaTKe with the tertYL% of the Mcmordndum and Article5 of Ass￿"1a1t￿. NLTh¥ dirLxlors are aFf(Jin￿d as iequired from thosc who arc intLTC5tLxI in h¢lping ihc OrganisaLI￿. Thcy arL given apiKoptiaiL" guidarKc rc5wwibiliiii>. Related Parlies Nonc of the irusltts reeL'iVe Temuneratiov or (ther txwfrt the)"r WQTk with t}￿ charily. Risk Management ThL ManagcmLnt has asK%gL.d thL' majvr risks to which ihe Sc1￿Me 15 exwcd. in particular Io OPLYations and finanL¢b (br thL Company. and is saii$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 stslern￿ts for cach riTw￿la1 Y￿r. 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 risouT￿5 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¢th￿j9 and principlcs in the Charilio% S()RP 2019 {FR% 102)- - makL J￿1￿￿¢m￿n￿ and estimatLS thai arc rvas0￿hlc 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 afkd 'frw14x InV￿¢m￿l (￿.￿1]artd) ALI 2￿)5 ik. Ch£iritics ALCI)unl¥ Iscoiland) Rc&yulations 21N)6 las a￿￿nded1. ThLy are a150 f(K safcbiuardinLI tk. aSSCLN (>l'ihL ¢haTiiablc Lomp6. 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 st*tcmen¢ My LxamÈnalÈon is LarriLxI oui in aLLor(lancc with Kegulaii(Jn I l of ￿. 2{￿ AC￿Mts Ktgulatil)fLS. An cxaminalion IncludL￿ a reviLV of Lhe accwTh¢ingJ rccor(1s kepi by i1￿. charily 2nd a ￿n￿lSOn 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[W￿nilY 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￿￿ ￿. wu1￿men15.: lo kcLp accouniing rnYor(Is in aLcordarnc with Wion 44(1 Xa) olthL" 2￿5 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. al￿nI10n.￿h0U1d drawn in onk.r 14) cnablc a uThk4sthnding of Ihc aCcI￿nts 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 CrO￿r0%￿S Dwmlritt & tA)wer Nithsd#le C*re Altendamt Scheme Com uaraRtee StatemeAt of fIn4￿cIal activities iuto rati ineome aLAd tx lor Ihe e4r t￿ded 31st March 21126 All unreslrieted f￿ndS diture aceollnt 2026 Total funds 2025 Totgl fundg N&lES Ir4coME Donalions and Icgaci 783 Incfpmefmm churiiahle acllVUieJ." Op¢rution vfcarc Sch￿ne (irants 8.625 9.741 298.570 241.873 Invthtmcnl inL(MllC 5.037 5.588 TOTAL INCC)ME 313.015 25&733 EXPENDITURE: Expcnclili*rc' 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¢oneili*tion 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 &CL￿nI iindcr Ihc Lompanie5 ALt 2UIM). The Uoies on pges to l• IS forth #* int¢gr41 ￿rI of tbes¢ f1*40e¥*l $t*temenl P*ge 7 D•mfrie5 & ￿￿er Nithsd* Catt Atttndlnt Seheme Com limited b arantee islration Nmmbcr SC17J6(10 Balafyce sheet as #t 315t Marcb 2026 All Unrestricted Fmads 2026 21125 N•tes Fixed xssets Tangtble assets 1,818 2.029 Curren¢ #ssets Siocks. Dcbts)rs Lo5h at bank and in ha￿1 401 798 432.465 750 466.161 467Jll 433.664 Creditot3: amounts falling duo within one year 12 18,744) 16,229) Net eurreTht #ssets 458,567 427,435 Net 4S5cts 460.385 429.464 The ltsnd5 of the charity: unr￿triLtcd funds-.- unrL￿1rILtLd gencral funds Iks'ignuicd fLmds- contingL￿Y 301.093 159.292 270,172 159.292 Total ch*rity funds 14 41JO.385 429.464 The dirLciors' slakmcnls rLwuS￿d by secill￿ 475 slKlWlk thi. following pa8¢ which forni$ parl of ihis lJalan¢L' The Holes on page5 10 10 15 form i*t¢grnl p#rt of thest IIN**ei*l st*iements. Pale 8 Crossr•ads Dumfries & Lower Nithsdlle Care Atte#da#i Seheme Com limited b arantee l•D¢e SI￿tI 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 Or￿cOUn￿. Thtsc financial st2[ tcmcnts hav¢ blxn w¢par￿1 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 stat*mÈuts. P8%t 9 Cr05sro•d$ D￿mfrie5 & Lower Nith5da Com limiled Care AtteDdallt Stheme *rantee Notes to the fiRaTrti*l $t*teme*ts 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¢to￿r 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 tina￿la1 havtr rArpar￿1 on a 6￿ing 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 PUT￿se&. l)o%ignatcd funds arc Funds whtLh havc IKcn sct asidL' by thL m￿￿TL[￿LTh[ Comrnittcc rot parlicular purw4C& Income recognitio All in¥omins nsourtes are inclwlcd in the stalcrnL￿t of binancial ALiiviiies wkn the charity i¥ leb*ally entiilcd lo the incom¢ aller any perfortnw￿c condilions have t*cn tncL thc amount measured reliably dnd it is pMlTrable thai th¥ incomL will ￿ rttcivLMI. Inicrtst on liinds held on 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 ch￿rItY Lonsiders that its key managemcnl p¢rsooncl COTnpri% thc tTU5tCC5 and tk. Charity Mana&y¢T. iothl LEnploynwni I￿ner•I$. including c￿P10YLf PQlSlI)n conlribuiion% of thL' kcy manag(xncnt pL￿￿>nnLj wuc £J7.70312025: £38.608). Nom. ol. Ihc rnemI￿r5 of the Managcmeni CommiticL rettivtyl muncraiion as an ¢mplOY￿ ol. Ik. Chariiy or WLYe reimbursed lor any eX￿￿111U[t during ihL' year. No employLf reccived emoluments ofmorc than £￿.(￿￿) th¢ yL*r. In Lwnmon with many small charitith ￿ (lÉrLxlors 5LrviC￿ are prOVi￿Xi c)n a volunlary basis. and L￿h dirL'¢lor iVL> tirne ol'up to 2 or 3 Iw$ rn￿1h in aii¢Nling M￿'tin¥ a￿j 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 rLYe￿IS 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 fittattei*l 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 tr￿n￿¢t10n9 No trnnsacli(HL% With relatcd PartiL￿ wcrc undcrtakcn during tk year. Pag¢ 14 Dumfries & Lower NithsdAle Com limiled b Care Atttnd*nt Scheme Notts to the fi#*tt¢bal $t#¢emertts ror the r ended 31st M*rth 2•26 14. St#ttmeDI of fuNds Bhii*nte *t 1st April 2025 Mgvemtit im r¢soprtts Transfer6 IncomiAg Outgoing Balance at 31st Marcb 2026 Unrestiicted funlts: Unrestrictal g¢nerai funds Contingency ￿￿trY¢ fund 270.172 159.292 313.015 {282.094} 301.093 159.292 Total fund5 429.464 313.015 {2f2.094) 460,385 The unrL'StTi¢tLd general fuTMls TLyLYnt the frry of th¢ chariiy which are not dcsignated for particulur PUTW>SL'S. ThLsL furmts (an Ee used by thL chariiy in ￿ furtherdnce of IL%" charitable objecls. at thL. di.scrc'lion i)r the dirLYiors. Thc coniingLX]cy rwrve fund f0rn]5 part of unTfStrid¢d and is a sum thai hLs Ixcn set asidc by the dir¢¢tor5 lo mcct future obliwdiiOn* n8m¢ly sts(r redundan¢i¢& in Ihc cvent the charily should cl(b.K' down. Furthcr thtai15 Jrc given in the Trust￿$. 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