Company Regisl10n No. SC405807 {Scoiland) Scollish Charily No. SC045827 BLTD TATEIIENTS YEAR ENDED 31 AUGUST
CROSSROADS COM NTENT OF FINANC FOR THE YEAR END ST20 Trust8es' Rep)rt IndeIe Auditots, Rer 7-10 Ccnsdhjated Statemert of Fin•Kio1 Acbths 11 Charity St8tem•ntol Finala7 A(ap4the 12 13 Charity Stathrt of Financd PosK 14 C5¢1¢d Cash Fkw &alemerrt 15 Charity Cash Ftow &aiem&tt 16 Noteslo the Cash Fk)w Slatuna 17-18 Notes to the FlnarKlal 19-42
CROSSROAOS COMM Y HUB LTD EP RT F THETRUSTEES F R ENDED 31 AUGUST The trust6•s who also direclors of Ihe th¥ity purpose5 of the Companies Act 2Cth, arè pleased pr•s•nl thèir annual th"rectors report together 7Mih IIE c4Jn5dKlated final statements of Il chorty and its Subsidiary for the year ended 31 August 2025 twlych we so yepared Me lh• requirements tr a directors. repcft accounts for Companies A£t pUrpc. The Irustees havè ajoptèd the provksions of AccountiThJ and Reportin9 by Charitw.. Slaternent of Recormiended PractKe applrabk to charils prepariw their accounts in accrydance wih the FMial R•p&tuvJ Statmlard applicatle in th8 UK and Reput4K of Irelar¥J IFRS 102) {efftiXive 1 January 20191. OBJECTIVES AND ACTIMTIES Objèetiv•a aim• The company has been f¢frj to baneft rLYa ccffiynrrity the area of CmssroJs wilh the following cJiects.' 1. To wnprDve Ihe wality of bxal people and to a su$tainJbl8 rutal community 2. To suptyt and ote lité4 e(hJcatK)nal ¢11es 3. To svpport and prcrfnote all aspÈdS of haalih and we&b•ry. retteat ar s(Kial wrtegrdlion 4. To increase environmental sustainabdty through r8-kalffi aclivrties 5. To maintain, wnprove and wovide o)nwnunity Ixdities put arnEnth5 6. To de¥8ltsp and promotè initi"atN•s with olher COn11e$. (Ywisation5. for mdNhkn15 in the pLt, private and volvrtary sectLY5 in the pwsuarKe ol ihe at•Y4e and to knièr national and internalicwl netrrks o18UPPOrt shared knowl¢dg¢ OBJECTIVES AND PERFORMANCE Charltable acllvitles Ouring the yew. the cè and farm ¥hop Contin to coeiate as a $UPted comrThMMty hub, atlracaing approximatety 3.5(KJ4.(YJO visitors faality Wtr4fhYes a welcorring enwronmènl lor social ini•rnction. access lo sourced food, Partripati a range ofc(knnMmty xli¥ilies. The oTgani¥ation empkjys 22 ¥talf rnemirs. al reuijrted bc4ty. both lh• Commercial operations WKI Ihe deh'¥ery 0fcornmty initialives. adckn. 25 ¥01lee[S ¢onirted xtO55 the café. farm shop. garden. and emergerKy meal deEivy stNic•s. Partnwship working rthnanad w irwrftwt a5FwA of OFwalvyts. MThth the &3sI Ayrshire Justice Tearn ¢ontiFMJed. wth tPw in grfyjwjs cther gardening tasks. Food Pov•rty Programme Addressing lood poverty retw•is 8 1r1 wi¢y•ty. defvafed tIwLx t1 key straThts: F•reShare Tabl eekly (listributw$ of near-expwy [1. al woximaly £2(KJ-£300. Twère male available lo Indiv01S and families need. These were sowe•d ttowJh partn w#h t¢? local supemaets and distributed by vclunteers. A5 8 giS1efed Fweshare dislrknrtor. IM tr%810 aso pro¥KJed wnlxenl fwj SWFlies via the Ayrshire Food Hub and partner MMty lardèrs in Darvel, Galslon. Shortlees, Catrine. and Annbank. During Ihe yew. Ihe service expanded to rfude Hwmord Fcod Pantry East AylTe Women's Ald. Thrs inits"ati4e •nable<l Ihé re(listribution ol appraxwnatety £41XJ wwth of kn)d weekly, ntilting. since we btcarnè a Rtyistéred Farè Share Olstrkn. to an estimd 88.1XX) me dNerted Irc4n I1 and a redt)n of 117,747kg in C02 ?rThss•)ns. Page I
CROSSROAOS CO TY HUB LTD REPORT F THE TRUSTEE TH YEAR ENOEO 31 AUGU OBCTIVEs AND ACTIMTIES Provl¥ion of Emgrggncy Meals th support funders. a and assistant ap>&1 lo wepwe belww 2W 3CQ nutrith)us, home-cooked SpS and meas eath week. Th• m•as %wr• distributed to indNiduals unabk lo cook due to a raNJe of arcUmstCes. Feedback firyn re(xFnt$ 01 tywisalics was consiskntty positNe. Cookery Group8 Lottery Cos of LNirwJ FwYlrrfJ ¢natknd the ¥wntsn8nt of t¥n fo&J w(ffkws to plot cookery groups across the local wea. The programrre ran for 40 w8eks lJawwary4Yclotr 2025) at The Hub and in knal eommurrity vtnues. The team worked dosely wilh Bwnwdos. Patk Recovery CommuThty, Wun¢rf$ d, and loc81 UnlS to reath people would benefjt 51. TW rJeated 30 simF4•, affcwdat4e reciw. carrd out safety cheGs. aryl shared w)lorrnalM)n fliers. nCeb08rd$. and socia mèdTa. CLW)king classes were delivered in 8 differenl venuÈs, with 63 s•ssx•)s 204 partKapanls tskiTVJ part. This prL¥ed btought people togelher Ihrough Ic. giving them skils, confiden, * frwdships. It shryed how I1 co(ing dass•s can make a tig drflerence- hej eat wel. rethce food waste, and feel more cè. Wè ar• So"n9 fundi to CtMt)ue Ihis wort. Communlty Actlvltl Thè Crossroods C¢JmmuThty Hrt> ccffitinued to pYo¥ide a Pex space lor a wide range of groups and a¢Ville¥. Regular us?rs inthjdgd the 70 slrong chw. laXallOn snd yoga s•ssions. and arl dasses. and a sewing group. The hub a150 Iw)sled 1 hc¢ commLnity entS and disrJJssic¥) wups. vMth calering pro¥ided as reqwred. As part of Ihe National Chatty Caé Scheme. deggyoted Sp a¥adabk lor iThJNidual$ 5eekkng sockql irbteraction. helping to rnthJc• isolation within the cornm1ty. Seasonal evenls. inckKlirwJ E?sler aTrJ ch15 as wel as sdkxjl holbjay wegrammos. were well attended. 'Neet thè Fwmeff evenls attraded apwgxwnatety 40 faIThls. Outdoor the garden play park. sw wveased usw. Imryovemenls induded the inslallalKJn of a salety fewKe around the F4ay park. by Renewat Enorgy Fund. Communlty Gardenlng &gnthcant progress was made in devek)pw¥J gardtn. supported by a tsjrated team of YonIe•r8. Prcrflucè tyowfvlU(fing vegetables. frLiI. herbs4Rs u5¢d wrfhin Ihe café and mad• 4v•lable for s•1¢ in fam Shop. Additional environmental iniliatNes inded the (xcall ofwldfiower with from th Ayrshe Climate Hub, alongside commty disIn'ton ofwikJlkner Seeds lo promo1• biothversty. Fwther ftjnthng enatrA8d Ihe trdn5ftrmat of two wev1• lsed garden ¥eas into nni alolments and a sensory garden. Chalhngos Securir9 ongoing funding to suslain coNwnunity wogfarNnes corrtiNe5 to present a chalewje. In addith. management and develont ol the tr**ng srt1s1èry. Ayrshire Frmxl Hub, remains an Wea of operational kncus. Board Chang99 Owin9 Ihe year, the Board wekomerl several new nRmbers Tamarn Can4)bel, Bobby and Eileen Kelly, Gillian Mcknlc6h and DavMI McCaH for a Sh(1 peri(¥J of time. However. al subsequenfy wthin the reporti period. Page 2
CROSSROADS COMMUNITY HUB LTD TH YEAR NDED ST 2024 Trading Sub•idiary Ayrshire Food Hub operales as the <wgantsaborf$ ¢r¥thd subsidiary. wlh al profit5 reWlad into the charity to supwt core costs. rnawitaii fac"ls, and enswe ihe knTrterrn su$tawbty of c¢mmLmly serwces. The subsidiy uses Ihe services of 20 stsff {e4ur4nt to 9 fulkthme roles) at)d is suppoiled by 7 volunteers 7•rilhin the caé and farm sly ijperkn. FINANCIAL RE¥lEW FSnan¢ial pItIol The financial result¥ ¢overin9 th? ivilp$ ol the tharity fry Ihe ended 315t August 2025 are set out the Ststement of Fin¥la1 Acbvities on page 10- 11. Tlys a defi¢ br the of £50.800 12024- £91,685). T a$ts arKI e Sel ort nent of Fla1 Positi on pwje 12- 13. At 31st August 2025 tola reswves arnted to £1.420.717 (W24.. £1,471,51T) . r•s•v•s are allocated bets¥een the general luThJ <wreStr ( -£1.770 I24". £33,192) reStr¢d fvnds of £1,422.48612024- £1.438,325). The Charity aL40 has a whdy sub$Jiy AytshK¢ Foryl Hub Lld wlmch gèwaled saks of £544.064 12024.. £593.6321 during Ihe year ended 31 Auwst 2025. The firol revenue. wnlrii4rted lo the hub's Jes and running costs for the same wa$ £295.370 (2024: .03$). T1¥5 figure, whith did not meet the total expendrtvre, was t1(ated lo &0SoadS Comtwmty MeIr9 Ayrshire Food Hub Ltd has £nil rese¢ al 31 August 2025. Reserves polky The trustees are Ihat the ch$ reser¥Ys are Ij at a levd th& dwity to meet is liabililies as Ihey fall due. Golng concern Due to rigng It costs Ihe trustee$ made Ihe drffujll de11 to ol rfs (wned Subsidiary Ayrshffe Food Hub Lttj on 20 Febnjary 2028. The tyustees have evaluated all available infowmity), rela11c to Ihe nexl 12 monlhs. fHhil$t eharity has 9nent rèstrvès, the maitiiity o(th•s• art rèstrided w) nature. AllhtyJgh the charly has a number of funding apleIlMS in rKogress which the tsustees beheve wil umimattly provtr SLttessfvl. knding available lo tharities c(mtains w elnen1 ol inherent wKertainty and al the dale of 9JnIng Ihe IFu$l Cr)t be certain oflhe ¢tCome of Ihes• al¢atiONS. This combination of factors bads the Irustees to CL¥KbJd8 Ihat whilsl the acc4Mnls sh(yAI te prepared on a g0in9 ¢oncem basis. il musl be aCkned91 Ihal a ld31 exi5t5. STRUCTUR& GOVERNANCE AND MANAGEMENT Gov•min9 docthiènt Th? tharity is conlroled by its goverrMng thxunwL • doed dirL*L C•te$ a limiled coffwy. l¥nited by antee, as defined by the Companies Act 2. Recruilment and appDintmont of nBw tWUStWS tru31eos are appointed by th? rn¢mkn at Ihe Geal MeeiirwJ or at LtherlAmes as requ¥ed in Ie with the constitution of the charity. P8ge 3
cft MMUNrrY HUB LTO REPORT OF THE TR FOR THE YEAR ENDED T 2024 STRUCTURE. GOVERNANCE AND IA4NAGEMEMT Or9anisational structur• The cOmpY is govemed ty a ComTrwttee made LP of9 nwtkners. 11 is Ih• le¥n$ty Of1 management ¢xJmmittee to mlI0r. ¢vuate and cLwknl Iho opeialtyy d the CAJmpwy. Induction and trtining of new trusi Truslee5 underp a company bnducticffi on wmtment re¢ep40tr•u M rdevwrt issues 88 IW ¥¢se. REFERENCE AND ADMINISTRATIVE DETAILS Regl$tred Company number SC405807 {S8nd) Regi8ter•d Charity numbgr SC045827 R8gi¥ter•d gffice Ayrshire Food Hub Crossroads Hurfford KilmartTh)ck AyrsNre KA1 5JQ Laidlaw G Mclniosh lappjfjnted 23109r25. resigned 03112r251 A S Kerr18ppoinled 18101r20261 A Jeffrey la[Wted 29J0112026) A Shedden Iret¥ed 04103fd0251 M MCQ Drummond IsDed 17A)412025} W R Campbell (Resigned 2J04r20251 A M Kerr (retired 10112120251 R S Lyon (oned 1&0112026) Honoia Member Jennrfer SrTMlh A M Kerr {fetired 10112120251 Company Secfet Vacancy AuditDW5 Henry Brown & Co Chartered Accountsnts & R8gster•d AwJtys 26 Portland Road Kilmamock Ayrslw"rè KA12EB Page 4
CROSSROADS COMMUN BLTD RE THE TRUSTEE TH YEAR ENDED 31 A STATEMENT OF TRUSTEES, RESPONSIBILMES The trustee5 (w? are ¥lso Ihe dir8Ctors of Crossro Corrrfrwty Ltd forlh• wrposes ol cgmpany law) e iesponstrjle ts Kyeparing Rert of the Tntslees fiwiryal staler15 in accKJrdarr2 with 4)pIKable law aThJ Unrted lQThJdom AccoLrAMw siandards {Uiited Kryjn Generd Accept&J Accolmtrlg CoThwany law requires the trustees to wepare finatKi¥ slatemeNs finartial year. Under Ihal law. Ihe trustees have elected to prèparè thè financial slatements in accwdance 7rith Unrted Kingdom Geralty Und¢r mpanY law lh truste4s must not wove Ihe slatemerts unless they we satisfted that they give a and fair Yiw of Ihe state of affair5 01 Ihe (with and of the resources application ol SourCes. inthjding the IrKCwr and eXlituIe. of the charilabk ¢4npany for that periThJ. In prepl¥j IIKJ$8 fThnc•al statements. tnjstees è r8ww•d to sdect suilable policies then W them oxsist•nty. obseNe the math¢Jds and prinuples in the Chwilies SORP.. me judgements èsiimates that ièasonth and F¥udent', prepare the financ slatemenls Ihe 9oThJ ccrfKem basis il is ppr(Via1e io pre8urT that th• eharitatde ccmpany VA continue n bu5ifW. The trustees we resFonwble kn keeping woper tt¥J refXth ¥thich thsthse with reasonable aIraCY at any time the finarKial posi11 of the chawitable to enable them to ensure thal the finanual statements c(wnply the Companies Act 2rth. Thèy • also f•sponsth for safewdiNJ Ihe asse16 of the chatitable company aThJ rea steps for th• pfelertion and deteclvm of IfaLhJ and other irregularities. In 50 tsr as the twstees ¥o •Yar¢: thtr• is rn relevant aud inf0rnwlM Ihe chwitable ccmpanffs audrfisys ar• una¥Yare,' and tho Iru$iegs have taken al steps that they to have taken to make tsMSelv awa of any relan1 abjit inl0rrnaM aThJ to eattsh that the arn •w¥e of thai inf(Thation. AUDITORS The aJ$t0, Henry Brcwn & Co. w• be rMrwJsed fry r-aForxnlmert at the forbknmir¥J knrwal General Meetirvj. This repryt has been wew¢d in accud with the Pr15 of Pal 15 of the C(mpani?5 Ad 2C rela14 lo smal companies. Apwt>ved by ordor ollha board 01lnJstees on 27 May 2026 and svJned beha¥ by.. M LaId1- Tru8tÈè Page 5
CROSSROADS CONWUNITY HU8 LTD RS. REPORT TO TH STEES OF CROS COPISMVN BLTD Opinion We have audiled the finan¢xl stments of Crossro•ts ConwNJnty HLtb Ltd lihè'eharitsble compary) for the year ended 31 August 2025 whKh compr¢ the Slaternert of FIncIal th? baarte Sheet. Ihe Cash Fk)w Statement and rte$ to the stalements. ir1thg a SUMM of signifit acyounb.ng Oicies. The fmanryal repgrting fr£¥k that has been apF4ied in Ihey repwatKn is apr4itable law arnl United Kw¥Jdom Accounb'ng Standards {Uned Kwd0M Ge1A¢ceFl AcCtym1Y Pr•#re). Bas18 for oplrlon We conducted our tA•Yit Ml •Lc0rde with Internati ALbJi1w (UK) IISAS IUKI} •r¥l ¥olicable law. Our reswsablli.es under IFbJsè staNlar¢ts are further descriW in the ALwJitors' responsibile8 for the 3utht of th I¢181 statements seciKJn ol our reFQrt. W? are ierrt of Ihe Charitab in a¢1Ce with the &thul reqU1MentS that are relevant lo wr audit of the fin)oal statements in Ihe UK. inthding the FRC'S Eth81 Stan(knrd. we have fulled other elhKal responsiiitiès wi aCcOrdar with tse requwemBnts. We believe Ihal the audit evidenGe we have obtalied Is approryAte to mide a basis for our opinK]n. Materfal uncertalnty related to going conc8m We altentth to Ihe countIa lCY Th)te 1.1.1 aTrJ fv Telev1 disthslxe in Ihe Trust••'s Report. which indtcates that Ihere is a mat•ri81 uneetsinty regwrfing the charitawe rmpany's atdity to continue as a gtsmig concern. As described in Ihe rdevant di$d05ur¢s. thè urterta.nty in the wlcome of Ihe lunthw applicalions May cast signifiCt doubl on the charily's ablty to as a g(¥"NJ ccwn. Ow orAnh)n is noi modified in spe Df this Based on the work we have we idertiw a [natla1 wtsrtainty folating to event5 or condi1n$ that rnay cast signif1 doubt on the raritaL4e COM1$ aw to as a wing concem. have evaluat Ihe discloswes in this regwd cortkthd lh• dsdoswes to be wale. In Muditing th• financial StatYthts. we have Conc that the Ie'S use ol the cont•m basis d accthng in thè prerAratJn ol th• fin¥Kial $thtts 15 apwoprnle a1 wwte dtsdoswes have mgd¢. Our resFM)nsibditie$ and r9sFSitXTrrt of the trL6tees with re¥wJ lo gowig Ccrtem e dewbed in the relevant sections ol lfvs POrt. Qthgr inlomMtlon The twstees are responsknl• for thè har latn. The Olher rforrnatiw corry)rises ihe infomialhtirt indudod in Ihe Grovp Annual Rep1. other than Ihe ststemenls aThJ our ReF(t otthe IndepEndent Audrtors thereon. Our opini¢)n on lh• [Mal stalemenls Tr)t cover the other w)formth J, except lo th¢ extenl othepNise explcty $i•t¢d in our r¢prt do not exwess any fo olassLWW Iher•on. In ConnecOn with our aullit of the fywncial statements, tyjr reSp(l¥lty is to read th¢ other infcwmation aThJ, in dthng $0, coTrsider whelher the other infrKrnatK>n 15 mtsiaty IOnSIstenI with Ihe finarKAal 5tstements or our kn(Mledgt obtwngd in the audit or olhÈtwise appears to be materiafiy m15stat. ff we iderlfy material irKonsislenues or apparent material misstatements. wè are required to delerne wWer Ihi5 gr¥e5 rise to a material mi$st8tement in the financial slatemen1s tm$t1¥$. 11. based on the wè have p¥fvrmed. we c(clUde that therè is a material N¥sststenwnt of tr•s other informatiw. we ar• r¢quf•d to rwl Ihat facl. have thj to report li this regard. Page 6
CROSSROADS COl•WN BLTD INDEPENDENT AUDITORS, R RTT THE TRUSTEES OF C COMMU TD Oplnlons on oth•r m•tter• pr41bl by thg comp1&5 Act 2006 In our q¥Thon, b9d on tha wLYk wthlaken in the courseofthe the inforniation given in Ihe Grwj R•FJrt of th• Trustees fix the fmanri y¢ar for whth the financial ststements are prepw&J is ¢(m$Isl Ihe statemts. aTrJ the Grow) Report oflhe Tnjstees has been wepwed wrth apphcJle legal reqvirèffbents. Matters on thl¢h T•m •Tr requir to rwrt IV •xe•ptl. In light ol thè kTh)wledge understaThJirg of gYrAP the thitable company its •nvironment obtained in Ihe ofthe ?udrt. we have nut wkntified mate11 mi5Stments in Ihe Groty) Re ofthe Trust. We have notring lo report resp of Ihe fiJkniFvJ maiters 7tr• th8 Cryanies kt 20C6 the Charilies Accounts {Scotlaxfj Regvlations 20C6 (as arIW re(pir•s us tolepcrfi to you if. in ow op1r'. adequ8le and woper acctyJntlNJ r8ccKts h&te Tr)t been kept W TebJrrr6 adewate cJr audit h•v¢ nol teen receNed from tKw¢he$ Th)1 vId by us". Ihe financkil slaternents we not in agreenth Ihe records r8tunts; or cértain disthures oftrustees. mUneratjn $FerAd ty law e nol made.. or we have not rerrived an the InfLnatIon aKI extdwwlicm we require for our wtht.. or the trustees were not en.11¢d to lake a(Ivanlage of Ihe smal companies ttxèmpti from the requirement to prepare a Gro Stralegic R¢wt (Y pr<" lh8 GruJp R•port oflhe Rè¥ponaibiliti08 of trust• As explained MO hjlty in th¢ StstemÈnt of Trustees. RespcfflytA114e$. the tnJslee5 ate responsible preparatK)n of the financ¥al ststements for bw9 53tisfied that tlw gNe a true lair ¥1, and lor such intemal control as the trustees determine is necessary lo enabk the weat)n of fNncial slatements tho1 are free from material rn15ststernenl, whether thje lo Iraud C err. In wepwing Ihe financial slatemenls, Ihe trustees we responsAe for assess¥wJ the group and the rJwitabl• company's lIlty to cothue as a goirwj eorKèm. <sdoswwJ. as applica•. matlers related to going concern and usin9 the going concem basis of actwntirwj the twstees i1j to liiMdate Ihe or the charitable Company or to e•as• opwaticffis, or have no aIteMaIe Ixjt lo do so. Page 7
CROSSROADS COMMUNITY HUB LTD ' REPORT TO THE F CROSSIIOADS NITY HU Our rnsponslbllitkn forthe audll of the financi•l $tat¢rn•nts Our objectivès am b obtain r•asonabl8 a$ae atxrt t•hth ffinan¢ial 5tatem)ts as a whole are fre• from material misslafemenl wheiher to fr•Jd etK¥. and lo issue a Repryi the IrKkpend•nt Auditors that indurte5 our opinion. Reasonable aSsurae r6 8 kvel ol assurarte. bui is not a guaranitè Ihat an avdil conthcted accordance wth ISAS (UK) wim always (letecl a matwia mStaternent when it exists. Misslatem?nts can arise from fraud or grror and are con&deied material if. indivknty the aggrW•. Ih•y cwld a$CablY bE expected to InInCe the econcxnic decisi¢S of u5er5 taken on tlie basis ol Ihese finanrAal stattmtrts. The extenl to which ow procdwes arè old•t•dw Irr•gs, frwd 1$ detaited below.. In identifying and a$S1n9 iisks ol matW1 misslatemw4 in respe¢l ¢0 rydwits, fra1 nc ¢omplian¢e trfh Iw48 & ré9ul8ns. w• eons¥Jw•d tm -Enquiries of management. induding obtairwrg reV[¥j 5uwwting dCnrtakn, c¢Irng the Charitable Company's p1•S aThJ wOcedu$ relatiw to.. - idenbfying. aluati and wjlh la¥5 regJalTron5. . whether they were aware ofany of NX)-c0ryh. A5 wdh all audit5 F10md undw ISAS (UK). of to fesprhl k) Ihg risk of the magemt ovewtttle of contro15 we oblaned an underslandityj of Ihe legal aTrJ regulato¥y frarneworks in whi¢h the Charilabie Company operates. focussing on Ilb)s• law4 whith had a dwe¢l efkct the matgrk?I balances and di5¢1Dsurès in th• Charilable Cortrwanls fmancial statsm8nts. K•y l¥s 8 regdatKJns this context are". - COM1•$ Aci 2006 - Thè Finandal Réporting StaThJards apF4icable in the UK arKI Iteland (FRS 1021 - Charrtigs ISwtlaw¥Jl Regulations 2¢ In addition. we considered olhei l¥s & Ihal do not ha¥e a thcl ¢ffe¢i on the financol ststements. but compliance is necessary for the continued of th• CharAable cLupany, or lo a¥oJ a material penalty. Our WLudwes to respoMI to tho risks xjenlifvd iThYuded Ihe lokwvJ.' . Revivwing fin8rt¢i81 st8t•mnt disdoswes. test to (kxATherta1W. - EnqwrirwJ of mgernent cOnrnIng any ual w P¢Aent lib9at or dawns. - Revi4ing minutes ol rneen9s ofthose rJw9ed vmth governance, correspoNrr2 with HMRC aThJ OSCR. In ihg assgssmgnt Lrf the risk of frwd throlryh managerrent overEKk of eontrcls. w• have 1ested the appro"aleneSS of journal entries. 3sse55ed whether Ihe judgements made Charitable Compw making accounting estimates are IndlIve ofa polenlial managemert bias. Ual•d bUr$S raiTh* of any siwificanl IMsacti¢S thal are outside the normal course of busire8& A furth•r dèseriFIKMI of ow responthmies of th? finanria stalements 15 kKaled M thè Financial Reporling Council's w•bsit• at vMw.1rto.kjafjttvsfknes. This 1kscripb.ort fom part of our Rwrt of the Independent Auditors. Page 8
CROSSROADS C HUB LTD INDEPENDENT AUDITO THE TrUSTEES OF C ADS COMMU UBLTD U•• of our report Thss roport ts mad• soldy to the ¢harrtable compwrfs wltsrs. as a l)oty. in accordan¢e wilh cP1r 3 01 Part 16 of the Companies Act 20C6. a)d lo Ihe thitable ¢rAn$ trustees. as 8 ty. in accordm wlh ReguL4tion 10 of Ihe CharitN Accounts (Scolland) Re9a1)nS 2(. OLK a51 w(k ha8 been underten so Ihat we mighl state to Ihe chantatAe company's rnernbers thè tsLtst•8S tlb)s• mattefs we we requThJ to slate to them in an auditors. reporl and lor no other purpose. To the I1 èxtèni Fniied ty L4w. w8 do not accept or assume responstknlity to anyone otheT than Ihe chanta)le conwany and the chw*)le compaW$ rn95 as a t)dy, for our autht woth. for this report. or for the opinions we ha¥• Gregor Orr {Senior Stalutory ALbStor) for and on behawol Herrfy Brry•m a Co chartgrèd Acctyjnlanls & Registered Auditors Eligible to act as an auth.tor in term5 of sect 1212 oflhe A(a 2CK6 26 Portk2nd Road "Imanw)dt Ayrshir& KA12E8 Dat8.' 27 May 2026 Page 9
CROSSROADS COWIUFfft H CONSOLIOATEO STATEVENT FOR THE YEA D31AUG 2S 2025 2026 2025 Totsl Funds 2024 T¢tsl Fwd FLmds INCOME Al ENDOWMENTS FROAI: Dona1bY and grants Other trading acte& Otr i1(e 5917 55.391 593,632 311 50D EXPENDITURE ON: fdS charitab ¥btleS 471 740. NET INCOMEIIEXPENDITUR Tr•nsf¢r• bgt¥Vgon funds {.121D {15,839) 151.95 191.685> 19 Net movement In fund {&12 115,839) (51,959) I.685> RECONCILIATION OF FUNDS Total fvnd3 brought forward Page 10
AD COMMU HUBL HATy TAT F FINANCIAL ACTMTIES FOR THE YEAR E UST 202 2025 242S 2D26 Total Funds 2024 FundB Funlts IIICOME AND ENO01ENTs FROM: tnatiOnS and grants other tr8thNJ ac1wit5 Other 393.286 56.102 215.212 EXPENDITVRE C. Rwwng fvJnd¥ Charitabk actmi 471 27 Totsl 445 725 310 NET INCOMEIIEXPENDITUREI rran$l•rs b•tw••n lund• {%.120) 11S,839) {51.9591 191.685} Net mo¥gmgnt in fvnd¥ {.120) 115.839) {51,9591 191,685) RECONCILIATION OF FUNDS Total funt1s brouw lorward TOTAL FUNDS CARRIED FORWARD Pagell
SROADS clm HUBL CONSOLIDATED STATE FOR THE YEAR E GUST 2Q25 2025 202S 2024 Uwestficted Restrict•d TOL4 Funds T¢)tal Fund• Fu)ds Funds Flxed a•sèts TarutAe a58els 14 14ffi7 1.383.fA8 1.398.305 1.428.950 CURRENT ASSETS Stocks Debtors Cash al bank and ID ha1 8,509 11,179 10,000 9,259 17 11.179 46971 25.472 117.268 CREDITORS ArUnts falling due witlN"n Lrt y 18 NET CURRENT AsseTS 42. TOTAL ASSETS LESS CURRENT UA81LITIES NET ASSETS FUNDS UnièstnctÈd funds ReStted funds 19 10,439 1.409,120 33.192 1,438.325 TOTAL FUNDS Those finCla slatements have wepwed in thg Prov5 apphcable lo Charli8b companlès $utiO¢t lo Ihtr srn•ll companiès regime. The financial statements were approved by fv Board of Tntst•8s a)d authorised for issue on 27 2026 and were slgned on its behaff by". Lwdlaw- Truslee Page 12
HARifY STATEMENT OF FI R EMOED 31 AUGUST 2025 2025 202$ 2024 Urmstrlded Restricted Total Fthds Total Funds Funds Funds Hxed assets Tangiblè assels Investrnents 1S 16 14.133 1,383.648 1,397,761 1.428.314 14,134 1.383,648 1,397.782 1.428.315 CURRENT ASSETS D•bl¢rs Cash at and in hand 17 8,549 13.366 21,915 23.608 16,sn 38.838 55,415 88.633 RE0oRs Arnounts due wrfhin one ye NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT UABILITIES 41 1471517 NET ASSETS FUNDS Uniestricied fund RestrKted fld$ (2.9281 1.422.486 33.192 1.438,325 TOTAL FUNDS These financial statements hav• b•on wepwed in accudance *ilh the pl0visn$ applicawe to dWrItab companies subJ"e¢t to th& Smll ¢ompaThès regimè. The financ4al statements were apwoved by the Board C{TrleeS aAhowBed issuè on 27 May 2026 and were signed on its beham by. M Lawjthv. Tnjstee Page 13
CROSS ADS COMMUNITY HUB LTD H FLOW STATEMENT F ENDED 31 A T 2025 2024 Cash flows from op•railng aetlvltl Cash generaled Irom op•ratith)s Nèt eash wovided byl (used inl opering a¢tNiti"g$ Cash flowfrom Invg¥Wng activiti## Purdiase of langible fixed assels Asset revaluation Sale of targible fixed asatts {8.7351 8,407 123.440) Nèt cash usèd in intesliThJ acti¥e$ ch9 In ¢h and cash •qulval•n¢¥ In the reporting period (45,254) {91.445) Cuh and ea•h •qui¥al•nts at th• baginning of the reporting perlod Cash and cash equlvaf?nts at th• ¢nd of tht r•portlng p•riod Page 14
CROSSROADS COWIU HUB LTD CHARITY CASH FLO NT FOR THE YEAR END T 2025 2025 2024 C4¥h flo frixn vperatlng actlvlll•8 Cash 9enerated from operati5 11 Nel cash (used Inypro¥•Jed by watng thil C•¥h flow ffom inv8#tin9 ac¥vitl8• Pwchase ol targitrAe ffixèd ass¢ts Asset revaluation SE4• of tsngibl• ftted assets {8,735) B.407 123,4401 Nel cash used in invesliry ath"vili85 Change in cash and cash equl¥al•nt• In Ihe reporting period Cash and cash equivalents at the be9lnnlng ot ihe reporbng period {31,525) 155,8661 Cash And e#sh •qufval•nts atthfr end ofth• reporting riod Page 15
CR OA MMUN HUB LTD OTES TO THE CASH TAT MENT F THE YE4R ENDED 3 RECONCILIATION OF NET EXPENDtruRE TO CASH FLOYI FROM opeRATING ACTMTES- GROUP 2024 Net income from th• r•portlng perfod las pw th• Stalenrt ol Financial Aetiviti•¥l Adiustmonta for: Depreciation charge Ilncreasevdecrease in stock Salè of tangl fix•d assets Decrea$ellin¢rease) in deblo 1rreas((kGreaSe) in credi1¢ (51,959) 191.6851 30.974 1.491 (5LK)) 11,920) 31,6S4 (3111 15.40n N•t calh ud In operatlons ANALYSIS OF CHANGES IN MEf FUNDS- GROUP At 1W24 C&sh frl Al 3118r25 Net cash Cash at bank in haThJ 45 75 Toial RECOhlCIUATION OF NET EXPENDITURE TO NET CASH FLOW FROhl QPERATING ACTMTIES- CHARITY 202$ 2024 N•t l•xp•ndfitur•ylncome for the reporting peviod l•# p•r th• Statemènt of Flnan¢lal Actlvltlesl Adjustrnents lor: Deweaation charges Sale of tanle fred assels Decreasel(inryoase) debtors Increaselldecreasel in trÈdrtS 151.959) 191.6851 ),861 Is))) 1.693 31.541 {3111 20.62S Nèt eash us•d In op•rntlons Page 16
CR MUNITY HUB LTO NOTES TO THEC TATEMENT FOR T DED31A - contin ANALYStS OF CHANGES IN FUNDS- CHARITY AI I24 At 3118125 NÈt C8sh at ba and in haThJ Total Page 17
CRO SROAOS cowuirY HU8 LTD NOTES T THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 A ACCOUNTING POUCIES Cros¥ro Cwrnunty Hrt Lld ts g wplatg company li7)ited by guaranlee. The company'g re9islered rnber. charity nuth rewtered ofte be fo wrttrin the Rep1 ofthe Trustees. The pSertat Crer of the finala1 stalents is the POWKI Steiling 1£). Golng nCern Due to rising #W cnsts the truslees rn•Je the dffKx deLigon to cease Ir•thrw ctN.es of its vthdly ownad subsithary AyYshir• Food Hub Lld on 20 Febmwy 2026. The trustees ev1181ed 41 av•loble inknti. 5Feokalty in relats"L to thp xt 12 months. vjhilsi the charity has reseryes. the malm of these we 'quid and reslrided in nahwe. Althou ihe charity has a number of fvnding applKations in Pro9$$ whth the truslees bebeve ulb"matety sxo¥& SUCS11, fuThJing available to charrties corntans ekment of #ihereni wKertw"nty al the datè ol siwwvJ th• trustses cannot be wtain of Ihe ofllEse apalil5. Tl¥s comlinatw of faaors leads Ihe tNslee5 to thai thè shwld be prepared on a going Cfjxem basis. it must be ackrKvW that a unCertaty extsl$ A¢¢ouniing Conv•nti The ffinancAal stments of the dwitabkn corwry. wl¥th 1$ a public berEfrt entity urwjer FRS 102, have been prepared in accorda wrfh Ihe Charils SORP (FRS 11r2) Aunti and Reporting by chtIes.. Stalernent of Retornmended a"cl lo CleS pyepariry their arIunIS in accordance with Ihe FinarKial Reportirvj Standard applKable in the UK and Rep111¢ of Ireland IFRS 1021 {effe¢tNtr 1 January 20191,, Finarttal Rèporbng Sydndard 1W2 The FKial ReportiThJ Standard applicable in the UK and RÈpublic of Ireland, and Ihè Cornpaniès Ad 2c. Thè financkil stat•nènts have been prep uNler Ihe historical $1 convent)n. wrth the excep11 of ¥WeSt wkdch we included al rnet valuè. Grnup Finanell Stst•m•nts The financial ststements c4)nlal¢ r¢suls of drity arbj WI o•med subsidiarw Ayrshire Fty)d Hub Lld. IA Income All income is reco9nised in the Slatement of Finartia5 AaNi•s onc• thè charity has entrflemert to lh8 funds. il is prcthble thal the In¢e will be receNed Ihe arrKwl can bg measwgd re1wb. Int•Mt R•c•fvabl• Interest on lunds hdd on depowl is wKkJded th revivable arnow)t can be Thed relptty by the charity; this is n(¥rnalty uFKJn notfftats ofthe interesl p•d rx payable by the Bank. Fund Accounting Unrestwicied funds ran be used in with Ihe charabl8 obi•eiw•s at the disuetion ol the tntstees. R•stiicled funds can th bè US hr restrict purpo witr4n the otct5 ofthe company. Rstsiclion$ aris¢ whon speufied by the kn*Js e rased ts partscuFaT restri¢#ed purrmxès. Further explanabon of the nalure purFM)se of fwKI is in thè n$ to thè finwal statement5. P#g¢ 18
CROSSR AD BLTD THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 - Continue 1. ACCOUNTING POUCIES-contlnued iwi classffjd headin95 Ihat agw89ate all c051 related to Ihe categLYy. ExlItuTe whth 1$ dirÈetly attributabkn Io spe¢ifiG athities has been i(kd in th)se cost calegrxies. Where costs are attritMJtable lo more than one activty. they have been a[Ked auoss ihe cost caiegN8 on a bask% consislent with the use oftrse res0w. at¥hties are iwnised as exFenditwe as S( as Ihwe is a Wl or consInK¥9 obligation commilting the dlarity to Ihat expenditwe. il is probabty that a transfef of ecorthTh¢ benefts wll be rwmred in 5etttement #nd thg arnounl of the obligakn can bg mea5ur8 rethatty. Exp8fJtture is xcounled lor ¢)n an acwal b&8is aThJ ha$ AllaOn of Support Costs Supwt rn5ts are those fuTh8 thal assi51 wuk ol Iht charity but do Th)t edY underfake chari14e aeltvitsts. Support Costs indLth bank olkn costs, finartè. pwsonml, payrdl and governance costs which supwl Ihe Twusls a¢1i¥rl. SLWWt $ts are bxated across projects ry furvJ5 based on Ihe resources US by Ihose [1$ or I1$ Dgn•tsd s9rvi¢ F¥¢ilitig¥ Donaled professional seNces drated t¢$ are rec¥)gnised as in(j• wn th• charity has contrc over Ihe item. arty conditions aSSOCk2ted with the donated item have been met. the rècèipt ol nI)MI¢ nefi1 frcth the use by the tharrty of the rtem is yobable and that ecc¥)LNnr benefrt can be rneasLwed r85ably. In aceordancèwith the Ch¥iti•s SORP {FRS 121, th• gal ¥durtt••rlime is nol rwnised. On rlPt. donated wofessb)nal Sere$ aTrJ d?1$ f•ilities we recoanised on the basis of Ihe value of the grft to Ihe charity is Ihe amwnl the thwity wojld have been willng to pay to obtsin semces or laa"lities of eqwvalent benefrt the OF market". a amount 18 then reeowised in expenditute the perth crf rec. 1.10 Tangible Fu•d A8sets TaThJibl• fixed ass•ts ¥e Init1 ttwsur•J at cost aThJ sthequenty a$e al cos1 or ¥that. net ol daprtaalion and any impaimrtt hJss•$. Depreciati¢)n is provKled at rates rakxrtated to wrile off v*Aion S estimaled residual vakje of each asset OV ils expected useful frfe. as fclkws". As¥•tCatigory Plant 8 Machinery FtureS & Frttir4Js Aoior V8h 15%one 1S% on c051 25% on reduciThJ b gain w b)s$ arising on th? disp)$aJ of an aswt determw as the th"fferee belween the sale oceeds and Ihe carryin9 Val ol the 85set. WKI cxediled or charged lo rxofil or IDSS. Page 19
CROSSR AD HUB LTD TO THE FINAN NT R ENDED 1 AUGUST 20 1. ACCOUNTING POUCIES-wrtiNd 1.10 knpalrnb•nt ol Flx•d A$ts At exh r¢wDng dale fixed a¥sd¥ reviewed lo detenrinè Whe1h the is iNlicatitbn that thos¢ assels have suffered irnpaifflnl k)ss. If Iwe is an ot possibl8 ImlMent. Ihe recoverable amount of any affe(led asset is estinated c(npwed wth ils caryin9 amount. tf èstimated CoVer& arnouni is ltrer. the carrying amount is reduced to rts eslA)d reCerable amounl. orKI an impairThent ths is rèc(wiyéd Mnme(ki•ty in Ih• profit aNI loss accLMM)L If an irnpairmenl loss subse¢wenlty reverses. the cwry of thg asset is inueased to the revised •stimat• ofils r8cov•rable amwnt. nol in excess of the OUnt that have bBen delermined had no inyim•nt loss b#tn iecogris8d kn th• ass•t w¥)r years. A mwsal of an iMpawThl 105$ is r•cognise(I immediatety in tho and aUTht. 1.11 Debtors Trade and 01t debtors ale wnised at the Setllemt after any tr•de discA)unt or waivers 1.12 Credltors I Pro¥i8ion• Creditors aThJ prov6ions a recogniJ Wh Ihe thwity has a ryesenl obWKm reSling fr7) a pasl evenl Ih81 wll probably re5uh in Ihe trSle1 of funds to a Ihwd party Ihe arTh)unl due lo seitle the obligation can be mea¥wed or estimoted reliabty. Credit(X5 are i)• recognised at thèir s•tllwn•nt amount after allthvirg lor ary trade dixrAJrts {e. 1.13 C4sh and Cash Equlvalents Cash at bank and in hand • bas ffftantha assds aThJ KlthJe cash in hand. deposits held at ca wilh bks, other shOrt-t8 h.qd inveslmerts wrth arvjnal matuiits of tlwee ffKJnlhs or and bank overdrafts. 88nk overthafts a slvwn witlyn c4wrwl haLw"h"85. 1.14 Flnandal ItrUments The Chpritabte CLvnpany has ekLled to of secti 11 'Basic FinaThial In5trum•nts' ol FRS 102 to all of its instrumen 8aslc Hnanclal Assets Bas financial assets, wlxth wKILwJ• debtLVS arby cash and balrn, ar¢ inttb• measuied at transaction prieè induthNJ tws8clion etssts aNI are subsequenfy CWId al amortised using the effective interegt mettxjd unlèss the arrangèmÈrt ctsnslituts a fmanL?rwJ lrnnsaction, where Ihe transaction Is measured at Ihe present value of1 futu recei$ dted al a mawket late of interest. Financial assets dassifd as levable ore yew we noi afforb"s¢d. Financial assets. other than those held al faw vakn through profft aThJ loss, are assessed for indicators of impaimignt at each reportiThJ end date. Any ¥npawNnt kJ5s is recognised in the profrt and k)ss account. Sub¥equent rever5ab are rgversed regjgnised in wofrt and k>ss but not in excess of the amount that wtyjld have been detemiined had no inpalmnI )5$ re£xNJntstd asset in ye. CI•ssifJc•tioft of Flnanclal Ll•bllili•s Financial liabilitbes and equty instrumanls ¥• dassifd acoyi&tvJ to Ihe s41)slan¢g ol th? contractual arr8ngements entered into. An equity instrument ts any eCtra thal evide a re5hdu81 interest in thè assets ofthe ccfflpany after dethKlavJ 41 ot Is liabthl. Page 20
CROSSROADS CONWUNITY HUB LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EMD T 202S- ¢ontin 1. ACCOUNTING POLICIES-¢Ob)tlThAd Fln•ncialLl4bllilie BasK finanria liabilities. indurfing rAeditry& k)ans. kmns from lel(MT group companbes and pr&ftrèn shares that are dassbfjed as debt. we al tSalon pric• unless the arrangement ¢(l)strte9 a finanoThJ transath"on, the debt ¥tNnent is rreasured al the près• ¥aluè ol the fulure payments disCOIMlted 81 a mathet rate L4 interest. Fin)cial liaLMlrties dassrfd as payable within one year are not 8morfi5ed. Debt instruments ale sthsewty al aMlised cost. usry the effectNg interest rate melhod. Tr•de u¢ditors #r¢ ¢blykn lo F)Ay lty 9>)ds or smry¢•s Ihal have been acquired rxdin8ry coursè of bune$S from $4wliers. Anv?15 payAe are rjassified as current 1rd"11b.e5 rf payment is due within one yew or S8. If not. they are kyesented as nOn¢en1 liablibes. Trade cteditors are recowised inilialy at transact price and SSe9Len1ty measLw&I at anK¥lL cosl uyng the effectNè int•r•st melhod. 1.15 Pensions charat4e operates a defi1 s¢lma. c¢)nIritOrts payable to th8 Charitab comparfs w)sion sd1)e are to the SYaJenrt of FanUal Actmlies in the period to which th•y ratè. 1.16 Taxation TrUr¢ purchase and leasing comrniirn•nts Rentsls paky vnder operafy'ng leases We to the St¥t•ml of Flnarrial Activities on a strght linè basis over the peiiod cl the lease. 1.18 Employmgnt Bonefits The costs of ShOrt4e emloyee beneffits irKhKkng pay are rèeognisad as a liabilty and an expense. 1.19 Governmtnt Grnntg tneamè from wèmmtnt and othw grar. 'e4Nial' giants or 'revewe' grants, is recrMJnised when the Charty has enlsllernent to Ihe fvThts. any wIC¥man pdrtiLTh altachetj lo the grwts have been met. is probatje thal the incomewll be recewed and Ihe can be rneawred relw>fy and is not deferred. 1.20 Judgemgnts ond Koy Sourc85 ol E5tirnalion Un¢•rtalnty In Ihe applk?lion of the clwitaNe cfjmpany's a¢xxMmlir¥J F1•5. the tsustees we wuired to mpke jixhJemenls. estimates aThJ asswnptions atxJl the caryry arnount of a$stts and1obilits.es thal are not readily appaienl from other sources. The eslinales assocoted assumpliorts are b8sed on hi51orical expeTree and othw faCtS Ih81 arè eonsidtred to be rele1. Actuab r•sutts may ¢Jifler from these estimates. The eslimaies a$SwnplK we re¥ived m an ry¥ng basis. Revisicffis lo acrAymting estimates are recognised in the peri(*J the eslimate is revised where the reviSic affects only thal pw"od, or Wb Iho p"Od of Ihe iwisM)n arwj fulurè ww)ds where the lSion affeds bolh current and future Critkal Judgements The lo1kn"n9 IuL1gemenis (wrt from those Thlfkni estimalesl have h•d lh• mosl sKJnfftani effect on amounts recognised in the finarrial statemenls. Page21
CROSSROADS COMMUNITY HU8 LTO ST2 25- continu 1. ACCOUNT114G POUCIES- whtinued D•preelatlon D•w•eiion of fVx assets has be•n based on esl#uled usefiA fNes and residual Values deemed apwopTiale by Ihe trustees. Eslmaled usefil INes rU1 value5 are revwed annually and revisèd as apwopriate. DONATIONS AND GRANTS. GROUP 2025 2024 Donalk)ns Grants 5.947 18233 2b. OTHER TRADING ACTMTIES . GROUP 2025 2024 Shop irwme RAISIMG FUNDS-GROUP Ilalslng dC¥tIOnS and leg•ci 2025 2024 Sundr CHARITABLE ACTIMTIES COSTS- GROUP Support costs (s*e not• 4) Dwecl Cosls Totals Crossroads Comnwtsty Hub Page 22
CROSSROADS CO BLTD NOTES TO THE FINANCIAL R THE YEAR ENDED 31 AUGUST ntinued SUPPORT COSTS- GROUP Inlcmtiul TeCh09Y Go¥emarKe Totsl8 Cr085roth cnnnity Hub DONATIONS AND GRANTS- CHARITY 2024 Oonal*)n5 GT8nl¥ 299.827 18,945 OTHER TRADING ACTIVITIES. CHARITY 2025 2024 Cross-chaffjes to Ayrshire F¢fj HtA> AISING FUNDS- CHARITY Raising donations ar legacies 2025 2024 &Jndries 61 CHARITABLE ACTIVITIES COSTS- Ctri4RtrY Supp)rl c¢sts iThrttl Costs (see note n Totals Cros0•d¥ CommuThty H+ Page 23
CROSSROADS COMMUNifY HU LTD E FINANCIAL STATEMENTS F THE YEAR ENDEO 31 AU 25. SUPPORT COSTS- CHARITY Totals Crossroads CoTh¥nLrity Hub NETINCOMEIIEXPENDITURg_ GROUP Net incorrEllexpeThthturel 15 slknj after thw9ry1{uethW: 2025 2024 30.972 31,654 Surplus ol fixed assels NET INCOMEIIEXPENCMTIJREI-CHARITY Net inc(nellexpenditwe) 1> sied althf 2025 2024 D¥>recIatn- own•d assets SrUs on disposal ol fix•d assets 30.859 SC#) 31,541 311 10. TRUSTEES, REMUNERATION AND BENEFThS There were no truslees. rerwrathon other bèntfiis for thè y enthd 31 Au9us12025 Ihe year ended 31 August 24. Trustee8' expon Them were rK) Irustees, eXpSe$ p&Y year erthd 31 Awltst 2(r25 rw for the y*•r onded 31 August 2024. 11. STAFF COSTS 2025 2024 Wages and s81aiies Sorial secuwrty cosis Other nsti)n costs 310,608 12,554 285,308 26.994 Page 24
CROSSROADS CONIMU BLTO THE FINANCIAL ST FOR THE YEAR 1 AUGUST The av•iage monty nunber ofwnptrffts dwing the yedS as foltyws.. 2025 2024 Admiistratic No emptyees rer4ed emcdwhwrts ¢¢$$ of £60,CKQ. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTMnES. GROUP Vrtr¥ Restrthl Funds Tolal INCOME AND ENDOWNIIENTS FROM DonalK)ns legaws Other income Oth trading atht$ 29.022 5S391 311 Total EXPENDITURE ON Raising funds CS5[0ad ComnMw H 471 657 685 863 471 NÉT INCOMEIIEXPENOITURE) Transfer belwn fdts 135.502) I.183) {91,685) N•t mov•m•nt In fund• 145.315) 146,370) 191,68SI RECONCLIATION OF FUNDS Total fun4Js tsrou I0d8 78 TOTAL FUNDS CARRIED FORWAIID Page 25
CROSSR AOS COMMUNITY HUB LTD TOT CIAL STATEMEP4TS F THE YEAR EMOEO 3 2025- nu 13. COMP•WTIVES FOR ThE STATEMENTS OF FIIIANCIAL ACTMTIES- CHARITY UNestrthXed Restrthl hJrTrds Funds Total funds INCOh1E AND ENDOVINMENTS FROM Donalions and Wies Othèr income Other tradwy activiti•S 28.369 311 5,102 311 215212 Total Charitabl¢ actlvrti•• Raising fuTrds Crossmad Ccthmunty Hub 471 471 Total NET INCOMEIIEXPENDITURE) {35.Y)2) 813 (*,183) 191,6851 {45.315) {48.3701 (91.685 RECONCIUATION OF FUNDS Ttrtal funds brought forwards TOTAL FUNDS CARRIED FORVIARD Page 26
CROSSROADS COPthIUlaTY BLTD NO NANCIAL STAT NT FOR THE YEA D31AUG 14. GROUP TANGIBLE FIXED ASSETS Freehobj Plant FkKiwe5 ftlrys Motor vehKles Tot COSTS At 1 Septenknr 224 Addrtions R&¥u8110ft$ 1,323.191 72.153 8.TJS 86,905 35,610 1,517.859 8,735 At 31 Awl 2025 DEPRECIATION Al 1 SeplembÈr 2024 Charge fw year Eliminated C ¢sposal 27.873 11.959 49,335 13,036 11.701 5,977 86.909 30.972 Al 31 Auwst 2025 NET BOOK VALUE At 31 August 2024 C1 or vdLMtion al 31 AV$1 2025 rÈpr•s•ni•d by.. Freehokl pknt arNJ Fi¥twes and fkngs v•hdos Totals Vak*ticM) in 2025 C05l 18.409> (8.4091 Page 27
CROSSROAOS COMMU HUB LT NANCIAL STAT MENTS FOR THE DED 31 AUG 15. CHARITY Freehobj Plant Flxtwes property ftlirgs Motor T$ COSTS At 1 September 2024 Additions Ru8ons 1.323,191 70.243 8.735 35.610 1.5,17,859 8,735 Al 31 Augu81202S DEPRECIATIOII 1 Septeffir 2024 Cknarge for year &iminated on disFwl 26.599 11,847 49.335 13.035 11,701 5.977 87,635 30.859 AI31 Augu$1 25 NET BOOK VALUE At31 August 2025 At 31 August 2024 Cost or Valuat at 31 AugtL8t 2025 is represén1 by.. Freehokl 1 aThJ Fixttxes and frttiThJs Motor volmdes Tot V¥luatp)n in 2025 Cost (8.4091 {8.4091 Page 28
ROSSR TYHUB LTD TOTH NCIA TAT THE YEAR ENDED 31 AUGUST 16. FIXED ASSET INVESTMENTS Shares In Subsl8ry undwtakings COST At 1 septe11r 224 and 31 Auwst 2025 Thero were inveslmenl a55ets outsxle the UK Th ¢crfnPants inv¢sknwl$ at the $fftt date in the share of C4)mpan8 indLKl• th• foll¢JwiNJ.' Ayrshlffe Food Hub Registered tsffi." ScollaThJ Natwe cl business.. Retal for fntaThJ veptables Class of sh¥e.' Ordwwy % holding: 1CKJ 2025 2024 Aggregate Capital arnl re5ewves for the ye Ayrskn Food Hub Ltd. wh.ch was wwwat•d on 31* May 2017 made a tradKy profft of£0 for th• year to 31 August 202512024.. £711) 17. DEBTORS: Afaoupifs FALLIPKI DUE 111 ONE YEAR 2024 Gro Grwp Chanty Trad? d¢bt¢ys Olher debtors Fairfx account PlewyMentS 16.076 9259 Page 29
CROSSROADS COPAMUNITY HUB LTD HE FINANCIAL STATEM TH R ENOED 31 AUG - contin CREDITORS.. AMOUNTS FALUNG DUE IMTHIN ONE YEAR 2024 Grtm Charity Trade credit5 serJJiity and Olher taxe¥ Pénsion payable VAT Other creditors Accrued expenses 19,145 3.989 455 4,365 14.012 8.161 3,989 455 22,083 3,667 518 26,149 14,835 8.409 3,667 S18 14.013 13.376 14,012 19. MOVEMENT IN FUNOS- GROUP Nèt At 1&V24 i fimds Al 3118125 Unre8tri¢ted funds Genwa fiwvj 33.192 {36.120) 12,¥281 Re$lrlct¢d fund• Scottish Land Fund-31022143 izabeth Fral*KI Moore aml 24.STr) 24.SLKI 6.742 EAC Renewable Energy FLWKI The Robertson Trugl RCGF TSRF Invèsts)g in Comrmrmlies P43589 Adapt & Thrw? Ayrshi Leader Award5 for AW National Lottery EAC Rene•4able Enerw Revenue Fund RCGF 2 ARRIA Mental H•ahh and WellbewwJ PortKipalory Budgeting Place Based Fund¥ RCIA 2CQ,f 113,024 913,845 30,0 121.646 916.859 35,581 2,352 (8,622) 13,0141 15,581 12,3521 17,8281 14,7 15,425 19.562 14.812 15.425 8.471 6.471 58.0fy) 8.476 2.908 3,378 9,350 6.670 15.146 2.908 13,3781 14,6681 4.682 TOTAL FUNDS Page 30
CROSSROADS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 1 AUGUST 207 - contin 19. OVEMENT IN FUNDS- GROUP- continue Net movenwnt in fuThJs. 11Kded in the atthe we as kn.. Re50wces Movement Mi expended fimds Unregtricted fund General fund 550.511 {586,631) 136.120) Re#trict8d fund¥ Elllabelh Fra[d(I1 Moore WKI The Robertson Trust RCGF TSRF Investing in com11ltIeS P43589 Ayrshire Lealer Awards for Al- Nati¢al Loltwy EAC Renewat4e Energy Rever Fu1 ARRIA Participalory BUt9 Place Based Funth"ng Lets Get Gr¢yry Comrwryty Gwden RC 4XJ 14.091) 18,622) 13,01S) 15,581) 12.3S2) 14.750) (39,1451 {11.8101 {10.0501 13.3781 14.6881 15,8391 18,622} 13.014} 15.581) 12,352) 14,750} 15.425 54.570 11.810 16.720 6.670 13.378) (4.fA8) 5.839 TOTALFUNDS Page31
AD 141MUNtrY HUB LTD NOTES TO THE NC ATEMENTS F ENDED 31 AU 25- conli 19. MOVENENT IN FUNDS- GROUP-continutd CompAAtl¥•s for mo¥ement In Iwmts Transfers nv)vemenl in teen Fur$ Al 1r¥23 At 3118124 Unrestricted futhds Genwal fund 78.$07 135, 9.813) 33,192 Rè¥trictèd fund8 .9 Lott¢ry medi Gtant- 10284258 S¢otUsh Land Fund- 31022143 Elvzabelh Frankl8nd Moore Slar EAC Renvwable Energy FUMI The Robertson Trusl RCGF TSRF Invesling in Communrfios P43589 Ad¥t & Thrive Ayrshire Leader R¢b¢rtson Trusl Reven Fund EAC Renwable Energy Revenue Fund RCGF 2 ARRIA Menlal Heamh and Wel Partidpatory Budget•vJ ace Bas•d Funding RCIA 1,074 24.SC4) 458 XJ.OLJ) 119,070 917,943 35.581 2,387 7,828 24,312 25.057 9.019 $8.OCXJ 10.835 2,931 3,378 10.474 {1,3851 24,5 5,333 2fM),fNXI 121.646 916,859 35,581 2.3S2 4,875 18.622) 11.W) 11,198 {351 17,8281 {4.79)1 (25.02n (2.5481 1g,562 6.471 58.(#)O 8.476 2.9)8 3.378 9.350 23 (2.3591 (231 (1.124) TOTAL FUNDS Page 32
CROSSROADS COhlMUNITY BLTO NANaAL STATE THE YEAR EIIDED 3 T2025- nue 19. MOVEMENT IN FUNDS- GROUP- cofitind lYthmiThJ Resour Movement In ldS Unrestrkted lunds Genera lund 622.654 (658.1561 135,502) R¢•trithd funds Big Lotlery medi Gwt- ¢X1102842S8 Elizabeih Frankland MO and Slar The RlthrtSc Trust RCGF Investing in Cornm]es P43589 Adapt & Thrive Ayrshi Le•Jer Awards for AA-National Lottery Robertson Trust R•vern* F1 EAC Renewable Erg¥ Renue Fund ARRIA Mental Heaxh and Wdtsi East Ayrshire Cosl of hing 2023 Place Based Fing RCIA 5.(KJO 1125) (8.622) {1,084) 1351 {7,828) {4,7XI) {6.720) (25.027) 112.2551 (2,3591 (23} 14.9401 11.7251 4,875 18.622) 11.084) {351 17.8281 14.750) 6.720 125.027) (2.5481 (2.3591 1231 ,707 4.940 {1.1241 82 TOTAL FUNDS Page 33
CROSSROADS C TY HUB LTD NOTES TO THE FINANCIAL NT R THE YEAR ENOED 31 25-¢on 19. IKIVEMENT IN FUNDS~GROUP- ¢¢nIiTh A ¢urrent yepr 12 fflonlh5 12 mc•th c(rtined Frf)srtKI is as fokA¥s". Transfers 0meThI li belween funds At 1tsQ3 Al 3118r25 Unr•strlctsd funds General lund 78.9)7 (71.622) 19.813) 12,9281 RtrIcted fund$ Big Lottery Medium Granl- 0010284258 Scottish Land Fund- 31022143 E18belh Frankland Moore and Stsr EAC Renewak4e Eneigy FLMO The RolrtsC Trusl RCGF TSRF Invèstirvj in Comnwribes P43589 Adapt & Thrive Ayrshire Ler Awards for Al- National Loltery Robertson Tntst Revenue Fwd EAC RenEwable Energy Revenue Fund RCGF 2 ARRIA Mental HÈaFth and Wdlbairwj partp8¢0ry 8geting Place Bas&J Fling RCIA 1.074 24,gYJ 458 11.385) 24.500 5,742 200,000 113,024 913,845 30,OtKJ 5284 119,070 917,943 35,581 2.387 7.828 24.312 1172441 (4.098) (5.581) {2.38n 17.828) 11.198 14,812 15,425 15.425 125.027) 12.5481 25.027 9.019 6,471 10,835 2,931 3.378 10.474 4.311 1231 {3.3781 {S,7W21 15.146 4.682 17 TOTALFUNDS Page 34
CR AD HUB LTD TO THE FINAN TA MEN FOR THE YEAR ENDED T2025-¢0 19. IK)VEMENT111 FUNDS-GROUP- ¢onlim A cwrgnt Y 12 fflonths and ye¥ 12 rnLYths c(¥niwwl rTKWemt irt lund$, Ided in the above are as follows.. ResLwces Movemenl in funds Unrestricted fd8 General lund 1,173.165 (1244,78n (71.622) R¢$tri¢tod ld¥ 'g Lcthry MerfKJm Grant- 0010284258 izabelh Frwland Moore Slar The Robertson Trust RCGF TSRF Investing in Cormiuniiw P43589 apt & ThrNe Ayrshire Le4der Awards for All- Nati81 Lottery Robertson Trust ReVee Fund EAC Renewabk Energy Rer FWKI ARRIA Mèntal H•aMh and WeltsirvJ Participatory Budgetng Ple Bas1 Funding RCIA Lets Get Grtr*ing ComftwJiNty Garden E8sI Ayrshirè Cosl of Lr4in9 2023 311 14,2181 117.244} 14.0991 15,5811 12.38711 17.8281 19,5C•)> 145,665) 125,02n 112,255) 112,409) (23) (3,378> 15,793) (13,947) 15,839) 5,284 117,244) 14.098} 15,581} 12,38n 17.828) 19.5CKJ) 15.425 {25,02n 12,548) 4.311 {23} 13,3781 15,7921 113,94D 61.290 9,707 16,720 5.839 TOTAL FUNDS Page 35
CROSSROAOS COMMUNITY HUB LTD NOTE THE FINANCIAL STATEMENTS FOR THE YEAR EN 21125- ¢ 19. IK)VEMENT IN FUNDS-CHARITY- Gontlnued rnovement in AI 1W24 At 3118125 Unrestrkled funds General fund 33.192 136.1201 (2.928) R¢¥trld¢d fund¥ Scottish Lond Fund- 31022143 Elyiabelh FraTrklaid Mwre a1 EAC RenewaNe Energy Fd The RobèrtSL¥b Trust RCGF TSRF InvestiThJ in ComnMJnitw P43589 Ayishire Lder Awards foi All- National Lottéry EAC Rn¥ble Enor9y R¢¥¢n F RCGF 2 ARRIA Menlal Heatth WdbeiThJ PartPat¢Y Budgeting pla Based Fundv RCIA 24.5(Kl 5.333 2CQ.CO) 121,646 916,859 35,581 24,500 5,742 18.622) 13.014) 15,581) 12.352 14.750) 15,425 113,024 913.845 .)0 19.562 14,812 15,425 6.471 6.471 8.476 6,670 15,148 2.8 3.378 13.378) 14.668) 4.682 1422 486 TOTAL FUNDS Page 36
CR SSROAOS CO HUB LTD NOTES TO THE FINANC MEN FOR THE YEAR EN UST 2025- c 19. IfiOVEMENT IN FUNDS-CHARl. Mrtlnued IncL¥niThJ Resources rtsourc85 expe m¢)Vent in funds General fvnd lJ,327 (336.44n {36,120) Re•tthted funds Elizabeth Fwkland Mrx)Te and Star EAC Renewat4e Energy Fund The Robertson Trusl RCGF TSRF Investing in Comrwnities P43589 Ayrshire Leader Awards lor Al- NaIion Lot ARRIA P8rti¢ipalory Budgeting Place Based Funding Lets Get Growi¥J Ccrnmwity Gwden RCIA {4,0911 {11.8101 {8.8221 {3.0151 {5,5811 {2,3521 {4,7501 {39.145} 110.050) 13,378} 14,668) 15.839) 11.810 8.622 (3.014) (5.5811 2.352) 14.750) 15.425 6.670 (3,3781 {4,e681 54.570 16.720 $039 27 TOTAL FUNDS Page 37
CROSSROADS COMMUNtrY HUB LTD TH FINANCIAL STATEMENTS FOR THE 1 AUGUST2 19. MOVEMENT IN FUNDS- CHARtrY- continu Cornparatlv•s for movemertln Iw ITement Btheen fwMIs Funds At 1W23 Al 3118124 Unr•strieted lunds Gengrd ftmd 78,507 135.502) 19,8131 33.192 Reslrlcled funds Lotlery MediLOn GEwl- ¢YJ10284258 Scottish Land Fund- 31ff22143 izabelh Frankland MooTe and Slar EAC Renw40bl? Erw FUIKI The Rotrtson T1} RCGF TSRF Investing in Commuiilies P43589 Adapt & Thrive Ayrshire Leader Robwtson Trust Reven Fund EAC Renèwablè Enugy Rever Fvnd RCGF 2 ARRIA Mental Heallh and V4&Y>ÈirwJ Participatory &Jdgeting Bas1 Fund 1.074 24.SOJ 311 11.385 24,5 5,333 200.( 121,646 916.859 35,581 2,352 4.875 119,070 917,943 35,581 2.387 (8.6221 11.084 11,198 1351 17.8281 14.7YJI 125.027) 12.5481 24,312 25,027 9.019 19,562 6,471 58,O¢JO 8.476 2,908 3.378 9.350 10.835 2.931 3.378 10,474 12.3591 1231 11,124} RCIA 183 TOTAL FUNDS Page 38
CROSSROADS COMMUNITY HUB LTD NCIAL STATEVENTS FOR THE 1 AUGUST 2 nu*d 19. MoveMEpif IN FUNDS- GROUP~c¢)nlwiwd Comparative rw rTh)¥om¢nt in ILw¥ts. wthd8d in the alxwe are as folry4¥5.' Resourc4s l#0¥ertt in UnrestrK¢ed fvnds Generd futxt 244.945 {280,447) 135.5021 R•strieiod funds Bi9 Lorfery Mtithwn Gmt- W10284258 Elizabelh Frankland Mowe Stsr Thè Rotertson Trust RCGF Investroj in Comrnunit4es P43589 Adapt & Thrive Ayrshi Leader Awards for Al atical Lottery Rt)bertson frust R•venu• Fund EAC Renewablt En•r9y R•venue Fund ARRIA Mental Heamh and Wellbeing East Ayrskn"re Cosl of hvir#J 2023 arx Based Funding RCIA 1125) (8.6221 {1.0841 135} {7.8281 {4.7501 {6.7201 125,02n (12.255> 12,359) {231 14.940) 11.125} 4,875 18,622) 11.084 1351 17,828 14.750) 6.720 125.027) 12.5481 (2.3591 1231 9.707 11.124) TOTAL FUNDS Page 39
CROSSROADS COMMUNtrY HUB LTD Fl ANCIAL TATEMENTS FOR THE YEA GUST 202 19. MOVEMENT IN FUNDS- CHARrrY- Clnued A wreni ye 12 months and year 12 mcrth 0yrt)u 4$ fokvs.' Trartsfers At IpJr23 funds At 3118tt5 Unresiricted lunds General fund 78.507 19.813) 12,9281 Restrl¢ted fund g Lottery Medi(n Gwt- CK)10284258 Scottish Land Fund- 3122143 Elizah Frankland Moore and Star &IC Renewable Ener9y FWKI The Robertson Tru51 RCGF TSRF Investing CLNnmunrties P43589 Adapt & Thrive Ayrshire Ler Awards for Al- Nalional Lollery Robarts Tfust ReveThJe Fund EAC Ron¥4vablè Energy Rever Fund RCGF 2 ARRIA Mental Heallh and Well)eiwwJ Participatory Budget)g Fyace 8as•d Funding RCIA 1.074 24.5(Kl 311 (1,3851 24,500 5,742 2CKJ.000 113,024 913,845 30,0) 284 119.070 917.943 &5,581 2.387 7.828 24,312 117.244) {4,098) {5.581) 1138n 17.828) I9.SC) 15.425 125,027) 11.198 14.812 15,425 25,027 9.019 6.471 58.0 15.146 10.835 2.931 3.378 10.474 4.311 {231 13.378) 15,792) 4.682 TOTAL FUNDS Page 40
CROSSROADS COMMUNifY HUB LTD NANCIAL STATEPAENT R THE YEAR ENDED 31 T2025-co 19. MOVEMENT IN FUNOS~GROUP- A current y•¥ 12 rnnths antl year 12 months ccffjtrrd T1 mty4am•nt In (unds, in Ihe above are as )IlryK.' Resouws Movement in Is Unr•trktsd Iub)ds G•ntral lund 5452T2 (616.8941 171622) R•8trict•d funth Big Llery Medi Grant- C(11W284258 Elbeth Frènkland mre aThJ Star EAC Renewable Enefgy Fubvj The Robewison Twust RCGF TSRF Invèstlng M) c¢MmIteS P43589 Adapt & ThrN¢ Ayrshire Le1¢1 Awards lor Al- Nation Lottery Robertson TThL81 Reven Fund B4C Renew8ble Energy Rev Fd ARRIA Mental Health and ¥Nellbewv Participatory Budget9 Place Based Fthn9 RCIA Lets Get Grwsng Crynmunrty G East Ayrslire Cost d LAiry 2023 311 9.500 11,810 14.2161 {11,810) 117,244) 14.0991 15,581} 12.38n} 17.828) 19,500) 145.865) 125.027) 112.255) 112,409) (23) (3,378) 15.793) (13.94T) 15,839) 5.284 117.2441 14.0981 15.5811 {2.3871 {7,8281 {9,5001 15.425 125,02n {2.S481 4,311 (23) 13.378} 15.7921 113.94n 612 9,707 16,720 5,839 141 TOTAL FUNDS Pag¢41
CROSSROAD COMMUNITY HU TE THE NAN AL STATEMENTS FOR THE YEAR ENDED 31 AUG Re8trlcted Funds Fthr details oftht restricted funds we delailed l¥n fv reptyl of trustees 21. Control Th¢ 1$ ¢ffilroled by the trlee$. we aso the thects5 fLYlhe POse$ of Cornpany Law. Related Party Trns•ctions Th8 has a wholly traLlrwJ sthi<lary Ayrslire F¢#)d Hub Ltd. At the balance sheet date the comparry WAS owed £16.07712024.' £23.6CO) by its 5th¥Jiwy nry. 23. T8xatlon As a chaity. Crossroads cornmty Ltd is exempl from tax on incomè and gains falling vthhin 3¢dion 1177 ol the corporal1 Taxe5 Pd 2010 or $256 of the Taxation of Chaigeabl¢ Gains Ad 132 to the extent that thèsè are ¥1pld to its charitatde lax has the Charity. APB Etlmcal StAnthrd- Provlglons ¥labl• for Small Enbti In common *ilh Mry other IW¥ss&S of size natute we use rAJr aLMthtors lo wepwe subTrNi returns Page 42