Company Regisl￿10n 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 Inde￿Ie￿ Auditots, Rer 7-10 Ccnsdhjated Statemert of Fin•Kio1 Acbths 11 Charity St8tem•ntol Fina￿la7 A(ap4the 12 13 Charity Stath*rt of Financd Pos*K 14 C￿5¢￿￿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 fin￿￿al 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 charil*s prepariw their accounts in accrydance wih the FM*ial 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¢fr￿j to baneft rLYa ccffiynrrity the area of Cmssro*Js wilh the following c*Jiects.' 1. To wnprDve Ihe wality of bxal people and to a su$tainJbl8 rutal community 2. To supt*yt and ￿￿ote lité4￿ e(hJcatK)nal ¢￿￿￿1￿￿1es 3. To svpport and prcrfnote all aspÈdS of haalih and we&b•ry. retteat￿ ar￿ s(Kial wrtegrdlion 4. To increase environmental sustainabdty through r8-k￿￿alffi aclivrties 5. To maintain, wnprove and wovide o)nwnunity Ixdities put* arnEnth5 6. To de¥8ltsp and promotè initi"atN•s with olher COn￿￿11e$. (Ywisation5. for mdNhkn15 in the pLt*, private and volvrtary sectLY5 in the pwsuarKe ol ihe at•Y4e and to knièr national and internalicwl netr￿rks o18UPPOrt shared knowl¢dg¢ OBJECTIVES AND PERFORMANCE Charltable acllvitles Ouring the yew. the c￿è and farm ¥hop Contin￿ to coeiate as a ￿￿$UP￿ted comrThMMty hub, atlracaing approximatety 3.5(KJ4.(YJO visitors faality Wtr4fhYes a welcorring enwronmènl lor social ini•rnction. access lo sourced food, Partripati￿ ￿ a range ofc(knnMmty xli¥ilies. The oTgani¥ation empkjys 22 ¥talf rnemi*rs. al reuijrted bc4ty. both lh• Commercial operations WKI Ihe deh'¥ery 0fcornm￿ty initialives. adckn. 25 ¥01￿lee[S ¢oni￿rted xtO55 the café. farm shop. garden. and emergerKy meal deEiv*y stNic•s. Partnwship working rthnanad w irwrftwt a5FwA of OFwalvyts. MThth the &3sI Ayrshire Justice Tearn ¢ontiFMJed. wth tPw in grfyjwjs cther gardening tasks. Food Pov•rty Programme Addressing lood poverty retw•is 8 ￿1r￿1 wi¢y•ty. defvafed tIwLx* t1￿ key straThts: F•reShare Tabl eekly (listributw$ of near-expwy [￿1. al woximal*y £2(KJ-£300. Twère male available lo Indiv￿￿01S and families ￿ need. These were sowe•d tt*owJh partn* w#h t￿¢? local supema*ets and distributed by vclunteers. A5 8 ￿giS1efed Fweshare dislrknrtor. IM tr￿￿%81￿0￿ aso pro¥KJed wnlxenl fwj SWFlies via the Ayrshire Food Hub and partner ￿MM￿ty lardèrs in Darvel, Galslon. Shortlees, Catrine. and Annbank. During Ihe yew. Ihe service expanded to rfude Hwmord Fcod Pantry East Ay￿￿lTe Women's Ald. Thrs inits"ati4e •nable￿￿&1 lo wepwe belww 2W 3CQ nutrith)us, home-cooked S￿pS and meas eath week. Th•￿ m•as %wr• distributed to indNiduals unabk lo cook due to a raNJe of arcUmst￿Ces. Feedback firyn re(xF*nt$ 01￿ tywisalic￿s 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 lJawwary4Yclot*r 2025) at The Hub and in knal eommurrity vtnues. The team worked dosely wilh Bwnwdos. Pat￿￿￿k Recovery CommuThty, Wun¢rf$ d, and loc81 ￿Un￿lS to reath people would benefjt ￿51. TW rJeated 30 simF4•, affcwdat4e reciw. carr*d out safety cheG*s. aryl shared w)lorrnalM)n fliers. n￿Ceb08rd$. and socia mèdTa. CLW)king classes were delivered in 8 differenl venuÈs, with 63 s•ssx•)s 204 partKapanls tskiTVJ part. This prL¥ed btought people togelher Ihrough Ic￿. giving them skils, confiden￿, * frwdships. It shry*ed how I￿1 co(*ing dass•s can make a tig drflerence- he￿￿￿j eat wel. rethce food waste, and feel more c￿￿￿è￿. Wè ar• So￿"n9 fundi￿ to CtMt*)ue Ihis wort. Communlty Actlvltl Thè Crossroods C¢JmmuThty Hrt> ccffitinued to pYo¥ide a Pex** space lor a wide range of groups and a¢￿Ville¥. Regular us?rs inthjdgd the 70 slrong chw. ￿laXallOn snd yoga s•ssions. and arl dasses. and a sewing group. The hub a150 Iw)sled *1 hc¢ commLnity ￿entS and disrJJssic¥) wups. vMth calering pro¥ided as reqwred. As part of Ihe National Chatty Caé Scheme. deggyoted Sp￿ a¥adabk lor iThJNidual$ 5eekkng sockql irbteraction. helping to rnthJc• isolation within the cornm￿1ty. Seasonal evenls. inckKlirwJ E?sler aTrJ ch1￿5 as wel as sdkxjl holbjay wegrammos. were well attended. 'Neet thè Fwmeff evenls attraded apwgxwnatety 40 faIThl￿s. 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 Yo￿nIe•r8. Prcrflucè tyowfvl￿U(fing vegetables. frLiI. ￿ herbs4Rs u5¢d wrfhin Ihe café and mad• 4v•lable for s•1¢ in fam Shop. Additional environmental iniliatNes ind￿￿ed the (xcall￿ ofwldfiower with from th* Ayrsh*e Climate Hub, alongside comm￿ty disIn't￿￿on ofwikJlkn*er Seeds lo promo1• biothversty. Fwther ftjnthng enatrA8d Ihe trdn5ftrmat￿ of two wev1• l￿￿sed garden ¥eas into n*ni alolments and a sensory garden. Chalhngos Securir9 ongoing funding to suslain coNwnunity wogfarNnes corrtiNe5 to present a chalewje. In addith*. management and develo￿￿nt ol the tr**ng srt1s￿1èry. 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 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 st*ments of Crossro•ts ConwNJnty HLtb Ltd lihè'eharitsble compary) for the year ended 31 August 2025 whKh compr￿¢ the Slaternert of FIn￿cIal th? baarte Sheet. Ihe Cash Fk)w Statement and r￿te$ to the stalements. ir￿￿1thg a SUMM￿ of signifi￿t acyounb.ng Oicies. The fmanryal repgrting fr￿￿£¥k that has been apF4ied in Ihey r*epwatKn is apr4itable law arnl United Kw¥Jdom Accounb'ng Standards {Un*ed Kw￿d0M Ge1￿￿￿A¢ceF￿￿l AcCtym1Y￿ Pr•#re). Bas18 for oplrlon We conducted our tA•Yit Ml •Lc0rd￿e with Internati￿ ALbJi1w￿ (UK) IISAS IUKI} •r¥l ¥olicable law. Our reswsablli￿.es under IFbJsè staNlar¢ts are further descriW in the ALwJitors' responsibil￿e8 for the 3utht of th I￿¢181 statements seciKJn ol our reFQrt. W? are i￿errt of Ihe Charitab￿ in a¢￿1￿Ce with the &thul reqU1￿MentS that are relevant lo wr audit of the fin*)oal statements in Ihe UK. inthding the FRC'S Eth￿81 Stan(knrd. we have fu￿lled other elhKal respons*iiitiès wi aCcOrdar￿ with t￿se 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 ￿countI￿a ￿lCY Th)te 1.1.1 aTrJ fv Telev￿1 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$d05ur¢s. thè urterta.nty in the wlcome of Ihe lunthw applicalions May cast signifiC￿t doubl on the charily's ablty to as a g(¥"NJ cc*wn. Ow orAnh)n is noi modified in ￿spe￿ Df this Based on the work we have we idertiw a [nat￿la1 wtsrtainty folating to event5 or condi1￿n$ that rnay cast signif￿1 doubt on the r*aritaL4e COM￿1$ aw to as a wing concem. have evaluat￿ Ihe discloswes in this regwd cortkthd lh• dsdoswes to be *wale. In Muditing th• financial Stat￿Ythts. we have Conc*￿ that the I￿￿e'S use ol the cont•m basis d acc￿￿thng in thè prerArat*Jn ol th• fin¥Kial $tht￿ts 15 apwoprnle a￿1 wwte dtsdoswes have mgd¢. Our resFM)nsibditie$ and r9sF￿SitXTrrt￿ 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 ￿l￿at￿n. The Olher rforrnatiw corry)rises ihe infomialhtirt indudod in Ihe Grovp Annual Rep￿1. other than Ihe ststemenls aThJ our ReF(*t otthe IndepEndent Audrtors thereon. Our opini¢)n on lh• [M￿al 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 Connec￿On with our aullit of the fywncial statements, tyjr reSp(￿l¥lty is to read th¢ other infcwmation aThJ, in dthng $0, coTrsider whelher the other infrKrnatK>n 15 mtsiaty I￿OnSIstenI with Ihe finarKAal 5tstements or our kn(Mledgt obtwngd in the audit or olhÈtwise appears to be materiafiy m15stat￿. ff we ider￿lfy material irKonsislenues or apparent material misstatements. wè are required to delern￿e wWer Ihi5 gr¥e5 rise to a material mi$st8tement in the financial slatemen1s t￿m$t1¥*$. 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 ￿th￿￿j 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• p￿r41b￿l by thg comp￿1&5 Act 2006 In our q¥Thon, b9￿d on tha wLYk wthlaken in the courseofthe the inforniation given in Ihe Grwj R•F*Jrt of th• Trustees fix the fmanri* y¢ar for whth the financial ststements are prepw&J is ¢(m$Is￿l ￿ Ihe statem￿ts. aTrJ the Grow) Report oflhe Tnjstees has been wepwed wrth apphc*Jle legal reqvirèffbents. Matters on t*hl¢h T•m •Tr requir￿ to rwrt IV •xe•ptl￿. In light ol thè kTh)wledge ￿ understaThJirg of gYrAP the th*itable company its •nvironment obtained in Ihe ofthe ?udrt. we have nut wkntified mate11￿ mi5St*ments in Ihe Groty) Re￿ ofthe Trust￿. We have notring lo report ￿ resp￿ of Ihe fiJkniFvJ maiters 7*t*r• th8 Cryanies kt 20C6 ￿ the Charilies Accounts {Scotlaxfj Regvlations 20C6 (as arIW￿ re(pir•s us tolepcrfi to you if. in ow op1r*￿'. adequ8le and woper acctyJntlNJ r8ccKts h&te Tr)t been kept W TebJrrr6 adewate c*Jr audit h•v¢ nol teen receNed from tKw¢he$ Th)1 vI￿￿d by us". Ihe financkil slaternents we not in agreenth Ihe records r8tunts; or cértain disthures oftrustees. ￿mUnerat￿jn $FerA￿d ty law *e nol made.. or we have not rerrived an the InfL￿natIon aKI extdwwlicm we require for our wtht.. or the trustees were not en￿.11¢d to lake a(Ivanlage of Ihe smal companies ttxèmpti￿ from the requirement to prepare a Gro￿ Stralegic R¢wt (Y ￿ pr<￿"￿￿ lh8 GruJp R•port oflhe Rè¥ponaibiliti08 of trust• As explained MO￿ hjlty in th¢ StstemÈnt of Trustees. RespcfflytA114e$. 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 we￿at￿)n of fNncial slatements tho1 are free from material rn15ststernenl, whether thje lo Iraud C￿ err￿. In wepwing Ihe financial slatemenls, Ihe trustees we respons*Ae 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 i1￿￿j to l*iiMdate Ihe or the charitable Company or to e•as• opwaticffis, or have no ￿aI￿t￿￿eMaI￿e 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 $tat¢rn•nts Our objectivès am b obtain r•asonabl8 a$￿a￿e at*xrt 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 aSsura￿e r6 8 kvel ol assurarte. bui is not a guaranitè Ihat an avdil conthcted accordance wth ISAS (UK) wim always (letecl a matwia m￿Staternent when it exists. Misslatem?nts can arise from fraud or grror and are con&deied material if. indiv*knty the aggrW•. Ih•y cwld ￿a$C￿ablY bE expected to InI￿nCe the econcxnic decisi¢￿S of u5er5 taken on tlie basis ol Ihese finanrAal stattmtrts. The extenl to which ow proc*dwes arè old•t•d*w Irr•g￿*￿*s, frwd 1$ detaited below.. In identifying and a$￿S1n9 iisks ol matW1￿ misslatemw4 in respe¢l ¢0 rydwit*s, fra￿1 nc ¢omplian¢e t*rfh Iw48 & ré9ul8￿ns. w• eons¥Jw•d tm -Enquiries of management. induding obtairwrg reV￿￿[¥j 5uwwting dC￿n￿rtakn, c¢*￿Ir￿ng the Charitable Company's p￿1￿•S aThJ wOcedu￿$ relatiw to.. - idenbfying. ￿aluati￿ and wjlh la¥5 ￿ regJalTron5. . whether they were aware ofany of NX)-c0ryh￿. A5 wdh all audit5 F*10m￿d undw ISAS (UK). of to fesprhl k) Ihg risk of the m￿agem￿t 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". - COM￿1•$ 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 cLu￿pany, or lo a¥o*J a material penalty. Our WLudwes to respoMI to tho risks xjenlifvd iThYuded Ihe lok*wvJ.' . Revivwing fin8rt¢i81 st8t•m*nt disdoswes. test￿￿ to (kxATherta1W￿. - EnqwrirwJ of m￿gernent cOn￿rnIng any *ual w P¢Aent￿ lib9at￿ or dawns. - Revi*4ing minutes ol rnee￿n9s ofthose rJw9ed vmth governance, correspoN*rr2 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 Comp*w making accounting estimates are Ind￿lIve ofa polenlial managemert bias. ￿￿Ual•d bU￿r￿$S raiTh* of any siwificanl IMsacti¢￿S thal are outside the normal course of busire8& A furth•r dèseriFIKMI of ow responthmies of th? finanria stalements 15 kKaled M thè Financial Reporling Council's w•bsit• at vMw.1rto￿.￿kja￿fjttvsf￿knes. This 1kscripb.ort fom￿ part of our Rwrt of the Independent Auditors. Page 8 CROSSROADS C HUB LTD INDEPENDENT AUDITO THE TrUSTEES OF C ADS COMMU UBLTD U•• of our report Thss roport ts mad• soldy to the ¢harrtable compwrfs wltsrs. as a l)oty. in accordan¢e wilh c￿P1￿r 3 01 Part 16 of the Companies Act 20C6. a)d lo Ihe th*itable ¢rAn￿￿$ trustees. as 8 t￿y. in accordm wlh ReguL4tion 10 of Ihe CharitN* Accounts (Scolland) Re9￿a￿1)nS 2(￿￿. OLK a￿51 w(*k ha8 been undert*en 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 I￿￿1 èxtèni F*n*iied ty L4w. w8 do not accept or assume responstknlity to anyone otheT than Ihe chanta)le conwany and the chw**)le compaW$ rn9￿￿5 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 act￿￿e& Ot￿r i1￿(*￿e 5917 55.391 593,632 311 50D EXPENDITURE ON: f￿dS 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 HA￿Ty TAT F FINANCIAL ACTMTIES FOR THE YEAR E UST 202 2025 242S 2D26 Total Funds 2024 FundB Funlts IIICOME AND ENO01￿￿ENTs FROM: t￿natiOnS and grants other tr8thNJ ac1wit￿5 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 c￿lm 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 ha￿1 8,509 11,179 10,000 9,259 17 11.179 46971 25.472 117.268 CREDITORS Ar￿Unts falling due witlN"n Lrt y 18 NET CURRENT AsseTS 42. TOTAL ASSETS LESS CURRENT UA81LITIES NET ASSETS FUNDS UnièstnctÈd funds ReSt￿ted funds 19 10,439 1.409,120 33.192 1,438.325 TOTAL FUNDS Those fin￿Cla slatements have wepwed in thg Prov￿5 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 RE0￿oRs Arnounts due wrfhin one ye NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT UABILITIES 41 1471517 NET ASSETS FUNDS Uniestricied fund RestrKted fl￿d$ (2.9281 1.422.486 33.192 1.438,325 TOTAL FUNDS These financial statements hav• b•on wepwed in accudance *ilh the pl0vis￿n$ applicawe to dWrItab￿ companies subJ"e¢t to th& Smll ¢ompaThès regimè. The financ4al statements were apwoved by the Board C{Tr￿leeS 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 oper*ing 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$ ch￿9* 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 operati￿5 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• Stalen￿rt ol Financial Aetiviti•¥l Adiustmonta for: Depreciation charge Ilncreasevdecrease in stock Salè of tangl￿ fix•d assets Decrea$ellin¢rease) in deblo 1r￿reas￿((kGreaSe) in credi1¢ (51,959) 191.6851 30.974 1.491 (5LK)) 11,920) 31,6S4 (3111 15.40n N•t calh u￿d In operatlons ANALYSIS OF CHANGES IN MEf FUNDS- GROUP At 1W24 C&sh frl Al 3118r25 Net cash Cash at bank in haThJ 45 75 Toial RECOhlCIUATION OF NET EXPENDITURE TO NET CASH FLOW FROhl QPERATING ACTMTIES- CHARITY 202$ 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 tan￿le fred assels Decreasel(inryoase) ￿ debtors Increaselldecreasel in trÈdrt￿S 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 I￿24 At 3118125 NÈt C8sh at ba￿ and in haThJ Total Page 17 CRO SROAOS cowui*rY 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 Rep￿1 ofthe Trustees. The p￿Sertat￿￿ C￿rer￿ of the fina￿la1 stalen￿ts 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 ev￿1181ed 41 av•loble inkn￿ti￿. 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¥& SUC￿S1￿1, fuThJing available to charrties corntans ￿ ekment of #ihereni wKertw"nty al the datè ol siwwvJ th• trustses cannot be wtain of Ihe ofllEse ap￿alil￿5. 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 unCerta￿ty extsl$ A¢¢ouniing Conv•nti The ffinancAal st*ments of the dwitabkn corwry. wl¥th 1$ a public berEfrt entity urwjer FRS 102, have been prepared in accorda￿ wrfh Ihe Charil*s SORP (FRS 11r2) A￿unti￿ and Reporting by ch￿tIes.. Stalernent of Retornmended a￿￿"c￿l￿ lo C￿leS pyepariry their arI￿unIS in accordance with Ihe FinarKial Reportirvj Standard applKable in the UK and Rep￿111¢ of Ireland IFRS 1021 {effe¢tNtr 1 January 20191,, Finarttal Rèporbng Sydndard 1W2 The F￿￿Kial 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 rn*et valuè. Grnup Finanel*l Stst•m•nts The financial ststements c4)n￿l￿al¢ r¢suls of d￿rity 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•M*t R•c•fvabl• Interest on lunds hdd on depowl is wKkJded th revivable arnow)t can be Th￿￿ed 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 char*abl8 obi•eiw•s at the disuetion ol the tntstees. R•stiicled funds can th bè US￿ hr restrict￿ purpo￿ witr4n the ot￿ct5 ofthe company. R*stsiclion$ 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 classffj￿d headin95 Ihat agw89ate all c051 related to Ihe categLYy. Ex￿lItuTe 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[￿K￿ed auoss ihe cost caiegN*8 on a bask% consislent with the use oftr*se 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. Exp8f*Jtture is xcounled lor ¢)n an acwal b&8is aThJ ha$ All￿a￿On of Support Costs Supwt rn5ts are those fu￿Th8 thal assi51 wuk ol Iht charity but do Th)t ￿￿edY underfake chari1*4e 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 I￿1$ Dgn•tsd s9rvi¢￿ F¥¢ilitig¥ Donaled professional seNces dr￿ated t￿￿¢￿$ are rec¥)gnised as in(j￿• w￿n 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 1￿21, th• g**al ¥durtt••rlime is nol rwnised. On r￿lPt. donated wofessb)nal Ser￿e$ 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 Init￿1￿ ttwsur•J at cost aThJ sthequenty ￿￿a$￿e￿ al cos1 or ¥that￿. net ol daprtaalion and any impaim*rtt 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 F￿tureS & 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"ffere￿e 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-wrtiN*d 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 ￿ irnpaiffl*nl k)ss. If Iwe is an ot possibl8 Im￿lMent. Ihe recoverable amount of any affe(led asset is estinated c(*npwed wth ils caryin9 amount. tf èstimated ￿CoVer& arnouni is ltr*er. the carrying amount is reduced to rts eslA)*d reC￿erable 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 iMpawTh￿l 105$ is r•cognise(I immediatety in tho and a￿￿UTht. 1.11 Debtors Trade and 01t￿ debtors ale wnised at the Setllem￿t after any tr•de discA)unt or waivers 1.12 Credltors I￿￿ Pro¥i8ion• Creditors aThJ prov6ions a￿ recogni*J Wh￿ Ihe thwity has a ryesenl obWKm reS￿ling fr￿7) a pasl evenl Ih81 wll probably re5uh in Ihe tr￿Sle1 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 b￿ks, other shOrt-t8￿ h.q￿d inveslmerts wrth arvjnal matuiit*s of tlwee ffKJnlhs or and bank overdrafts. 88nk overthafts a￿ slvwn witlyn c4wrwl haLw"h*"85. 1.14 Flnandal I￿trUments 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 CWI￿d al amortised using the effective interegt mettxjd unlèss the arrangèmÈrt ctsnslitut*s a fmanL?rwJ lrnnsaction, where Ihe transaction Is measured at Ihe present value of1￿ futu￿ recei￿$ d￿￿ted al a mawket late of interest. Financial assets dassif*d as le￿vable 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 ¥npawN￿nt 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 inpalm￿nI *)5$ re£xNJntstd asset in ye￿. CI•ssifJc•tioft of Flnanclal Ll•bllili•s Financial liabilitbes and equty instrumanls ¥• dassif*d acoyi&tvJ to Ihe s41)slan¢g ol th? contractual arr8ngements entered into. An equity instrument ts any eC￿tra￿ 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 t￿Sa￿lon pric• unless the arrangement ¢(l)strt￿e9 a finanoThJ transath"on, the debt ¥￿t￿Nnent is rreasured al the près•* ¥aluè ol the fulure payments disCOIMlted 81 a mathet rate L4 interest. Fin*)cial liaLMlrties dassrf*d as payable within one year are not 8morfi5ed. Debt instruments ale sthsewty al aM￿lised 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 bu￿ne$S from $4wliers. Anv?￿15 pay*Ae 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 S￿Se9Len1ty measLw&I at anK¥lL￿ cosl uyng the effectNè int•r•st melhod. 1.15 Pensions char*at4e operates a defi￿1 s¢l*ma. c¢)nIrit￿￿Orts payable to th8 Charitab￿ comparfs w)sion sd￿1)e are to the SYaJen*rt of F￿anUal Actmlies in the period to which th•y ra￿tè. 1.16 Taxation TrUr¢ purchase and leasing comrniirn•nts Rentsls paky vnder operafy'ng leases We to the St¥t•m￿l of Flnarrial Activities on a str￿ght 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￿ p￿drtiLTh 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 F￿￿1•5. the tsustees we wuired to mpke jixhJemenls. estimates aThJ asswnptions at*xJl the caryry arnount of a$stts and1obilits.es thal are not readily appaienl from other sources. The eslinales assocoted assumpliorts are b8sed on hi51orical expeTre￿e and othw faCt￿S Ih81 arè eonsidtred to be rele￿1. Actuab r•sutts may ¢Jifler from these estimates. The eslimaies a$SwnplK￿ we re¥iv*ed 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•ei*ion of fVx￿ assets has be•n based on esl#uled usefiA fNes and residual Values deemed apwopTiale by Ihe trustees. Eslmaled usefil INes r￿U￿1 value5 are rev*wed 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 TeCh￿￿09Y Go¥emarKe Totsl8 Cr085roth c￿nn￿nity 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 Cros￿0•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> si*ed althf 2025 2024 D¥>recIat￿n- own•d assets S￿r￿Us on disposal ol fix•d assets 30.859 SC#) 31,541 311 10. TRUSTEES, REMUNERATION AND BENEFThS There were no truslees. rerw*rathon ￿ other bèntfiis for thè y enthd 31 Au9us12025 Ihe year ended 31 August ￿24. Trustee8' expon Them were rK) Irustees, eXp￿Se$ 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 ye**dS as foltyws.. 2025 2024 Adm*iistratic No emptyees re￿r4ed emcdwhwrts ￿¢¢$$ of £60,CKQ. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTMnES. GROUP Vr￿tr¥*￿ Restrthl Funds Tolal INCOME AND ENDOWNIIENTS FROM DonalK)ns ￿ legaws Other income Oth￿ trading atht￿$ 29.022 5S391 311 Total EXPENDITURE ON Raising funds C￿S5[0ad ComnMw* H 471 657 685 863 471 NÉT INCOMEIIEXPENOITURE) Transfer bel*wn f￿dts 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￿ I0￿d8 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 2￿24 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 C￿1 or vdLMtion al 31 A￿V$1 2025 ￿ rÈpr•s•ni•d by.. Freehokl pknt arNJ Fi¥twes and fkngs v•hdos Totals Vak*ticM) in 2025 C05l 18.409> (8.4091 Page 27 CROSSROAOS COMMU HUB LT NANCIAL STAT MENTS FOR THE DED 31 AUG 15. CHARITY Freehobj Plant Flxtwes property ftlirgs Motor T￿￿$ COSTS At 1 September 2024 Additions R￿￿u8￿ons 1.323,191 70.243 8.735 35.610 1.5,17,859 8,735 Al 31 Augu81202S DEPRECIATIOII 1 Septeffi￿r 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$1 2￿5 NET BOOK VALUE At31 August 2025 At 31 August 2024 Cost or Valuat￿ at 31 AugtL8t 2025 is represén1￿ by.. Freehokl ￿￿1 aThJ Fixttxes and frttiThJs Motor volmdes Tot V¥luatp)n in 2025 Cost (8.4091 {8.4091 Page 28 ROSSR TYHUB LTD TOTH NCIA TAT THE YEAR ENDED 31 AUGUST 16. FIXED ASSET INVESTMENTS Shares In Subs￿l8ry undwtakings COST At 1 septe11￿r 2￿24 and 31 Auwst 2025 Thero were inveslmenl a55ets outsxle the UK Th* ¢crfnPan￿ts inv¢sknwl$ at the $￿fftt date in the share of C4)mpan￿8 indLKl• th• foll¢JwiNJ.' Ayrshlffe Food Hub Registered tsffi￿." ScollaThJ Natwe cl business.. Retal for fn*taThJ veptables Class of sh¥e.' Ordwwy % holding: 1CKJ 2025 2024 Aggregate Capital arnl re5ewves for the ye Ayrskn Food Hub Ltd. wh.ch was wwwat•d on 31* May 2017 made a tradKy profft of£0 for th• year to 31 August 202512024.. £711) 17. DEBTORS: Afaoupifs FALLIPKI DUE ￿111 ONE YEAR 2024 Gro Grwp Chanty Trad? d¢bt¢ys Olher debtors Fairfx account Ple￿wyMentS 16.076 9259 Page 29 CROSSROADS COPAMUNITY HUB LTD HE FINANCIAL STATEM TH R ENOED 31 AUG - contin CREDITORS.. AMOUNTS FALUNG DUE IMTHIN ONE YEAR 2024 Grtm Charity Trade credit￿5 serJJiity and Olher taxe¥ Pénsion payable VAT Other creditors Accrued expenses 19,145 3.989 455 4,365 14.012 8.161 3,989 455 22,083 3,667 518 26,149 14,835 8.409 3,667 S18 14.013 13.376 14,012 19. MOVEMENT IN FUNOS- GROUP Nèt At 1&V24 i fimds Al 3118125 Unre8tri¢ted funds Genwa fiwvj 33.192 {36.120) 12,¥281 Re$lrlct¢d fund• Scottish Land Fund-31022143 izabeth Fra￿l*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. 11K￿ded in the atth*e we as kn.. Re50wces Movement Mi expended fimds Unregtricted fund* General fund 550.511 {586,631) 136.120) Re#trict8d fund¥ Elllabelh Fra[d(I￿1 Moore WKI The Robertson Trust RCGF TSRF Investing in com11￿ltIeS P43589 Ayrshire Lealer Awards for Al- Nati¢￿al Loltwy EAC Renewat4e Energy Rever￿ Fu￿1 ARRIA Participalory BU￿￿t￿9 Place Based Funth"ng Lets Get Gr¢y*ry Comrwryty Gwden RC 4X*J 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 ￿t￿een 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 X*J.OLJ) 119,070 917,943 35.581 2,387 7,828 24,312 25.057 9.019 $8.OCXJ 10.835 2,931 3,378 10.474 {1,3851 24,5 5,333 2fM),fNXI 121.646 916,859 35,581 2.3S2 4,875 18.622) 11.W) 11,198 {351 17,8281 {4.79)1 (25.02n (2.5481 1g,562 6.471 58.(#)O 8.476 2.9)8 3.378 9.350 23 (2.3591 (231 (1.124) TOTAL FUNDS Page 32 CROSSROADS COhlMUNITY BLTO NANaAL STATE THE YEAR EIIDED 3 T2025- nue 19. MOVEMENT IN FUNDS- GROUP- cofitin￿d lYthmiThJ Resour￿￿ Movement In l￿dS Unrestrkted lunds Genera lund 622.654 (658.1561 135,502) R¢•trithd funds Big Lotlery medi￿ Gwt- ¢X1102842S8 Elizabeih Frankland MO￿ and Slar The RlthrtSc￿ Trust RCGF Investing in Cornm￿￿]es P43589 Adapt & Thrive Ayrshi￿ Le•Jer Awards for AA-National Lottery Robertson Trust R•vern* F￿1 EAC Renewable E￿rg¥ R￿enue Fund ARRIA Mental Heaxh and Wdtsi East Ayrshire Cosl of hing 2023 Place Based F￿￿ing RCIA 5.(KJO 1125) (8.622) {1,084) 1351 {7,828) {4,7XI) {6.720) (25.027) 112.2551 (2,3591 (23} 14.9401 11.7251 4,875 18.622) 11.084) {351 17.8281 14.750) 6.720 125.027) (2.5481 (2.3591 1231 ,707 4.940 {1.1241 82 TOTAL FUNDS Page 33 CROSSROADS C TY HUB LTD NOTES TO THE FINANCIAL NT R THE YEAR ENOED 31 25-¢on 19. IKIVEMENT IN FUNDS~GROUP- ¢¢nIiTh￿￿ A ¢urrent yepr 12 fflonlh5 12 mc•th c(rtined Frf)srtK*I is as fokA¥s". Transfers 0￿meThI li belween funds At 1tsQ3 Al 3118r25 Unr•strlctsd funds General lund 78.9)7 (71.622) 19.813) 12,9281 R￿trIcted fund$ Big Lottery Medium Granl- 0010284258 Scottish Land Fund- 31022143 E1￿8belh Frankland Moore and Stsr EAC Renewak4e Eneigy FLMO The Rol￿rtsC￿ Trusl RCGF TSRF Invèstirvj in Comnwribes P43589 Adapt & Thrive Ayrshire Le*r Awards for Al- National Loltery Robertson Tntst Revenue Fwd EAC RenEwable Energy Revenue Fund RCGF 2 ARRIA Mental HÈaFth and Wdlbairwj part￿p8¢0ry 8￿￿geting Place Bas&J F￿￿ling 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 ￿ rTKWem￿t irt lund$, I￿￿ded in the above are as follows.. ResLwces Movemenl in funds Unrestricted f￿d8 General lund 1,173.165 (1244,78n (71.622) R¢$tri¢tod l￿d¥ 'g Lcthry MerfKJm Grant- 0010284258 izabelh Frw*land Moore Slar The Robertson Trust RCGF TSRF Investing in Cormiuniiw P43589 apt & ThrNe Ayrshire Le4der Awards for All- Nati￿81 Lottery Robertson Trust ReVe￿e Fund EAC Renewabk Energy R￿er￿ FWKI ARRIA Mèntal H•aMh and WeltsirvJ Participatory Budgetng Pl￿e Bas￿1 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 a￿1 EAC RenewaNe Energy F￿d The RobèrtSL¥b Trust RCGF TSRF InvestiThJ in ComnMJnitw P43589 Ayishire L￿der Awards foi All- National Lottéry EAC R￿n￿¥ble Enor9y R¢¥¢n￿ F￿￿ RCGF 2 ARRIA Menlal Heatth WdbeiThJ Part￿Pat¢￿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 exp￿e￿ m¢)V￿￿ent 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 $039 27 TOTAL FUNDS Page 37 CROSSROADS COMMUNtrY HUB LTD TH FINANCIAL STATEMENTS FOR THE 1 AUGUST2 19. MOVEMENT IN FUNDS- CHARtrY- continu Cornparatlv•s for movemertln Iw IT￿ement Btheen fwMIs Funds At 1W23 Al 3118124 Unr•strieted lunds Gengrd ftmd 78,507 135.502) 19,8131 33.192 Reslrlcled funds Lotlery MediLOn GEwl- ¢YJ10284258 Scottish Land Fund- 31ff22143 izabelh Frankland MooTe and Slar EAC Renw40bl? Erw FUIKI The Rot*rtson T1￿} RCGF TSRF Investing in Commuiilies P43589 Adapt & Thrive Ayrshire Leader Robwtson Trust Reven￿ Fund EAC Renèwablè Enugy Rever￿ Fvnd RCGF 2 ARRIA Mental Heallh and V4&Y>ÈirwJ Participatory &Jdgeting Bas*1 Fund 1.074 24.SOJ 311 11.385 24,5 5,333 200.( 121,646 916.859 35,581 2,352 4.875 119,070 917,943 35,581 2.387 (8.6221 11.084 11,198 1351 17.8281 14.7YJI 125.027) 12.5481 24,312 25,027 9.019 19,562 6,471 58,O¢JO 8.476 2,908 3.378 9.350 10.835 2.931 3.378 10,474 12.3591 1231 11,124} RCIA 183 TOTAL FUNDS Page 38 CROSSROADS COMMUNITY HUB LTD NCIAL STATEVENTS FOR THE 1 AUGUST 2 nu*d 19. MoveMEpif IN FUNDS- GROUP~c¢)nlwiwd Comparative rw rTh)¥om¢nt in ILw¥ts. wthd8d in the alxwe are as folry4¥5.' Resourc4s l#0¥￿￿ertt in UnrestrK¢ed fvnds Generd futxt 244.945 {280,447) 135.5021 R•strieiod funds Bi9 Lorfery Mtithwn Gmt- W10284258 Elizabelh Frankland Mowe Stsr Thè Rotertson Trust RCGF Investroj in Comrnunit4es P43589 Adapt & Thrive Ayrshi￿ Leader Awards for Al ￿atic￿al Lottery Rt)bertson frust R•venu• Fund EAC Renewablt En•r9y R•venue Fund ARRIA Mental Heamh and Wellbeing East Ayrskn"re Cosl of hvir#J 2023 arx Based Funding RCIA 1125) (8.6221 {1.0841 135} {7.8281 {4.7501 {6.7201 125,02n (12.255> 12,359) {231 14.940) 11.125} 4,875 18,622) 11.084 1351 17,828 14.750) 6.720 125.027) 12.5481 (2.3591 1231 9.707 11.124) TOTAL FUNDS Page 39 CROSSROADS COMMUNtrY HUB LTD Fl ANCIAL TATEMENTS FOR THE YEA GUST 202 19. MOVEMENT IN FUNDS- CHARrrY- Cl￿nued A wreni ye* 12 months and year 12 mcrth 0yrt)u￿￿ 4$ fok*vs.' 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- 31￿22143 Eliza￿h Frankland Moore and Star &IC Renewable Ener9y FWKI The Robertson Tru51 RCGF TSRF Investing ￿ CLNnmunrties P43589 Adapt & Thrive Ayrshire Le*r 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 ccffjtr*r*d T￿1 mty4am•nt In (unds, in Ihe above are as *)IlryK.' Resouw*s Movement in Is Unr•*trktsd Iub)ds G•ntral lund 5452T2 (616.8941 171622) R•8trict•d funth Big L￿lery Medi￿￿ Grant- C(11W284258 El￿beth Frènkland m￿re aThJ Star EAC Renewable Enefgy Fubvj The Robewison Twust RCGF TSRF Invèstlng M) c¢￿￿MmIt￿eS P43589 Adapt & ThrN¢ Ayrshire Le￿1¢1 Awards lor Al- Nation* Lottery Robertson TThL81 Reven￿ Fund B4C Renew8ble Energy Rev￿ F￿d ARRIA Mental Health and ¥Nellbewv Participatory Budget￿9 Place Based F￿thn9 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 tr￿lee$. we aso the thects5 fLYlhe ￿POse$ of Cornpany Law. Related Party Tr*ns•ctions Th8 has a wholly traLlrwJ sthi