CROSSROADS CARE HARRIS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2026 Scottish Charlty No SC050188 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2026 CONTENTS Trustees Annual Report 34 Independent Examinerfs Report Statement of Receipts and Payments Statement of Balances Notes to the Accounts TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026 The TrLtstees present their report together wtth the financial statements and the independent examiner's report for the year ended 31 March 2026. REFERENCE AND ADMINISTRATIVE DETAILS Charity Narne Crossroads Care Harris Charlty Number SC050188 Contact Address The Old Primary School. Tarbert, Isle of Harris, HS3 38G Current Trustees Mrs Dolina Maclean (Chairl Mrs Catherine l Morri50n Ivice-chairl Mrs Kathleen mat￿0d ITreasurerl Mrs Morag Munro1Secretaryl Miss Mary Macaulay Mrs Katie Macleod Mrs Peggy Mackay Mrs AnnÈ 8roadbent (Retired 19 May 20251 Mr Ronald C Morrison (Retired 19 May 20251 Mr An8Us Fraser Mrcalum N Macleod (Retired 18 November 20251 Mrs Katie Ann Mackinnon Mrs Joyce Kin8 Independent Ex•miner Bankers Mr D McLeman, Old Mission House, BoNe. Harri5, HS3 3HT Bank of Scotland, 47 Cromwell Street, Stornoway, HSI 20D STRUCTURE. GOVERNANCE AND MANAGEMErir Constltutfjon Crossroads Care Harris 15 a Scottish Charriable Incorporated Or8anisation re8iStered with OSCR on 28 May 2020 and was regisiered wilh SCISWS on 23 Detember 2020. The purposes and administration arrangements are sel out In the constitution. Appolntment of Trustees Trustees, minimum number 6 and maximum number 20. are appointed or reappointed by members at the annual 8eneral meetin8 which is held in Mayljune of each year. Membership is open to interested members of the Harris tommunitv. Volunteers The Charity is dependent on volunteers for their continued support. The Trustees wish to place on record their thanks to all who helped during the year to make the charity a success. TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026 PURPOSES The organlsatlon's purposes are generally to cary out withln Harris. Ihe objects of the organisation and particularly to provide a high qualty service in the community to enablè carèrs lo take time off when needed and to support those who live alone and Str￿gle with ilkhealth or loneliness. ACHIEVEMENTS AND PERFORMANCE The Trust has continued to provid8 respite care in the home to 37 seNice users and have provided respite to 19 carers and 10 famity carers who are non-reswjerrt. They have also continued to support service users living alone. providing company, stimulation and combatting loneliness. Support has been provided for 2 young people wtlh diSa￿lItIes. Mandatory staff training plus training geared to user needs has been provided online using Careskills Academy. Practical Moving and Handling and First Aid Training ha8 been prowded by WCCF Trainers. The Service is facing staff shortages and recruitment of staff has been targeted. FINANCIAL REVIEW Summary Balance at the bank on 31 March 2026 was £85,229.36. Total income was £104,254 and total expenditure was £101,989 resulting in a surplus of £2.265 however, this indude5 the Communty Mental Health and Wellbeing Fund of £S.000 which is for the 202612027 finanGial year, resulting in an aolual deficit of £2,735. Reserves Pollcy Cros$road$ Care Harris has a Reserves poli¢y ￿¥ch stipulates that the Service r&tsin$ gnough reseN8S to be able to continue the service for six months in the event of grant funding expiring. Many of the staff are long stsr#Jing and would be errtitied to redundancy payments. This is also covered by our ReseNes. Approved by the Trustees on and signed on Its behalfr. Dollna M Maclean Chair 24 April 2026 INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026 Independent Examinerfs Report to the Trustees of Crossroads Care Harris I report on the accounts of the charity for the year ended 31 March 2026 which are set out on pages &9. Respective responsibilities of Trustees and Examiner The charity trustees are responsible for the preparation of the accounts in accordance wth the terms of the Charities and Trustee Investment (Scotlandl Act 20051 the 2005 Acr'} .and the Chanties Accounts (Scotland) Regulations 20Cfj las amended) I the 2006 Regulations l. The charity's trustees consider that the audit requirement of Regulation 1011 Ildl of the 20Ce Regulations does not apply It is my responsibility lo examine the accounts as required under section 4411 Ilcl of the 2005 Act and lo slate whether particular matters have come lo my attention. Basis ol Independent Examlnevs Statement My examination is carri6d out in accordance with the Regulation 11 of the 2006 Regulations. An examination includes a review af the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures In the 8ccounls, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounls. Independ•nt Examineffs Statement In connection with my examination, no matter came to my attention'.- 1 which gives me re8$0nable cause to believe that in any material respect, the ￿quIreMentS.. to keep accounting records in accordance with Section 44111{a) of the 2005 Act and ReguSation 4 of the 20ce Rggulab'ons, and lo prepare accounts which accord with the accounting records and Comply with Regulation 9 of th8 20C6 Regulations have not been met or 2 to which. in my opinion, allentson should be drawn in order lo enable a proper understanding of Ihe accounts to bé réached. D McLeman Indeoendent Examine., Borve Hal., Ham¢ Dale. SignaTurE. STATEMENT OF RECEIPTS AND PAYMENT5 FOR THE YEAR ENDED 31 MARCH 2026 Note 2026 2025 Receipts Grants- IJB C M Macleod Trust Councillors Ward Fund Harris Charity Shop Community Mental Health and Wellbeing Fund Training Grant 47,382 45,761 5,000 2,000 2,000 2,769 Donations 23,786 25,358 Spot Purchase 378 Fundraising 15,233 11.363 Total Receipts 104.254 91,860 Payments Cost of charitable activities 101,989 102,981 Governance Costs 55 Total Payments 101.989 103,036 Surplus for the period 2,265 111,1761 The notes on pages 8-9 form an Integral part of these accounts STATEMENT OF BALANCES AS AT 31 MARCH 2026 2026 2025 Funds Rèconciliatlon Cash at Bank {01.04.25) 82.964 94,140 Surplus (doficit) 2.265 {11,176) Cash at Bank (31.03.26) 85,229 82,964 Cash and Bank Balances Cash at Bank 85,229 82,964 Other Assets Equipment - laptoplphone {£7001£141) filing cabinet (132) in 2023 laptops in 2024 Total other assets none Liabilities none The notes on page 8 form an integral part of these accounts Approved by the Trustees on and swned on their behalf by". Dolina M Maclean Chair Kathleen Macleod Treasurer Date.. 11" May 2026 11" May 2026 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Basis of Ac¢ountin8 These accoL*nts have been prepared on the Receipts and Payments basis in accordance with the Char- ities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). Fund Attountin8 Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charitv. Restricted funds may onty be used for specific purposes. Restrictions arise when speclfied by the do- nor or when funds are raised for specific purposes. The charlty does not currently have any restricted funds. Taxation The charity is not liable to income tax or capital gains tax on its charitable activities. Irrecoverable VAT is Included in the payment to which it relates. Related Party Transaction$ The Treasurer and Secret3ry were paid an honorarium of £750. No other trustee or anyone connected to the Trust received any expenses during the year. Donatlons 2026 2025 Anonymous Funeral Donations Churches Organisations collectr.ng jars 9,069 7,720 2.765 3,743 489 4,779 4,37S 2,988 2,619 328 Fundraising Donation5-. Half Marathon & Fun Run Primary Football Tournament Leverburgh Car Wash Charities Fayre Online Raffles & Auction Bakin8 Stall at the Harri5 Distillery Cottage Auctions/Raffle Great Glen Walk Calendars 11,363 2,968 70 1.172 1,364 4,417 796 875 1.057 2,410 Cost of Charitable Attivitie5 2026 2025 Staff Costs- Care attendants Service ManagerlAdmin Assistant Travel 58.392 17,686 16,616 59,361 17,438 16,141 Administration (postage, telephone, photocopying, tonsumables, webslte, Microsoft) Insurance 2,567 2,494 2,773 2,410 538 Training HVS and WICCF membership Professional fees IPVG, SSSC, Care Inspertorate, ICOI Presentations Printing of calendars Honorarium Football tournament Fundraising (float for Sale of Worvcoffee Morning) Bank Charges 120 120 1,096 1,063 39 1,074 1.500 406 1,044 1,500 170 38 Governance costs Independent Examiners Fee Room hire for meetings 55