IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true false true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1806502024-03-31SC1806502025-03-31SC1806502024-04-012025-03-31SC1806502023-03-31SC1806502023-04-012024-03-31SC1806502024-03-31SC180650ns0:CharitableCompanyLimitedByGuarantee2024-04-012025-03-31SC180650ns15:PoundSterling2024-04-012025-03-31SC180650ns11:FRS1022024-04-012025-03-31SC180650ns11:IndependentExaminationCharity2024-04-012025-03-31SC180650ns11:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SC180650ns11:FullAccounts2024-04-012025-03-31SC180650ns11:CharitiesSORP2024-04-012025-03-31SC18065022024-04-012025-03-31SC180650ns16:EnglandWales2024-04-012025-03-31SC180650ns11:RegisteredOffice2024-04-012025-03-31SC180650ns0:Trustee12024-04-012025-03-31SC180650ns0:Trustee22024-04-012025-03-31SC180650ns11:CompanySecretary12024-04-012025-03-31SC180650ns0:TotalUnrestrictedFunds2024-04-012025-03-31SC180650ns0:TotalRestrictedIncomeFunds2024-04-012025-03-31SC180650ns0:Activity92024-04-012025-03-31SC180650ns0:TotalUnrestrictedFundsns0:Activity92024-04-012025-03-31SC180650ns0:Activity9ns0:TotalRestrictedIncomeFunds2024-04-012025-03-31SC180650ns0:Activity92023-04-012024-03-31SC180650ns0:TotalUnrestrictedFunds2024-03-31SC180650ns0:TotalRestrictedIncomeFunds2024-03-31SC180650ns0:TotalUnrestrictedFunds2025-03-31SC180650ns0:TotalRestrictedIncomeFunds2025-03-31SC180650ns0:TotalUnrestrictedFundsns10:WithinOneYear2025-03-31SC180650ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2025-03-31SC180650ns10:WithinOneYear2025-03-31SC180650ns10:WithinOneYear2024-03-31SC180650ns10:FurnitureFittingsToolsEquipment2024-04-012025-03-31SC18065022024-04-012025-03-31SC18065012024-04-012025-03-31SC18065012023-04-012024-03-31SC180650ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC180650ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC180650ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31SC180650ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC180650ns10:FurnitureFittings2024-03-31SC180650ns10:FurnitureFittings2025-03-31SC180650ns10:FurnitureFittings2024-03-31
REGISTERED COMPANY NUMBER: SC180650 (Scotland)
REGISTERED CHARITY NUMBER: SC017522














Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

CROSSROADS LEWIS LTD

CROSSROADS LEWIS LTD






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Report of the Trustees 1 to 5

Independent Examiner's Report 6

Statement of Financial Activities 7

Balance Sheet 8

Notes to the Financial Statements 9 to 14

CROSSROADS LEWIS LTD (REGISTERED NUMBER: SC180650)

Report of the Trustees
for the Year Ended 31 March 2025


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The company's principal activity is to provide a high quality service in the community to enable carers to benefit from a break from their caring role on a regular basis.

The objectives of the charity are
· to ensure that the service provided meets the needs of the carer and the person with care needs
· to offer a flexible service allowing the carer freedom of choice and the ability to maintain his or her independence
· to consult the carers and those with care needs about the support they want from Crossroads
· to monitor the quality of service as required by Care Inspectorate registration.

Many severely disabled and chronically ill people, whether old or young, are able to live at home only because of the constant and conscientious care provided by a relative or friend. Crossroads provides carers with a chance to take a break every so often to relax and live their own lives for a few hours. Crossroads offers companionship, a friendly visit to look forward to and someone to help break the potential isolation of caring. Crossroads also offers support to those living alone and struggling with ill-health and loneliness.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Crossroads Lewis experienced another busy year providing an increased level of support across the island. The service continued to deliver valuable support to carers and other people with care needs in Lewis, with the service divided into the following strands: (1) providing regular daytime breaks for family carers, to allow the carers to have some time to themselves. This is referred to as the 'core service' and is funded by a combination of Health and Social Care finance and voluntary fundraising. (2) providing similar support to carers, but on the basis of specific service request for an individual, and usually time-limited. This is referred to as 'spot-purchase' and is invoiced to the Comhairle at an agreed hourly rate. (3) Palliative care: short-term support for family carers to assist with end-of-life care. This is funded from the Core Funding. (4) Short Breaks: provides round-the-clock care for someone, usually for a period of 4 days / 3 nights, with a team of Support Workers. This is available for people who are unable to use residential respite care because of the particular needs of the person being cared for. (5) Overnight - there is some limited overnight support available subject to funds being available. (6) Individual support through Direct Payments. This provides support by Crossroads Support Workers, funded at an agreed hourly rate through direct payments to the service user through the Comhairle. The demand for this service provision has increased over the past year.

The following support was provided over the past year:


ServiceNo.Hours
Core7,961
Respite2,136
Respite Homecare712
Palliative83
Short Breaks846
Dusk To Dawn389
Direct Payments805
TOTAL HOURS12,932

The total number of hours delivered the previous year was 12,766.50, which represents a small increase (1.3%) in the total number of hours delivered on the previous year.

The Care Inspectorate completed their annual inspection in February 2023 and awarded Grade 5 - (Very Good) for Quality of Care and Support, Grade 4 (Good) Quality of Leadership and Management. No inspection was undertaken in 23/24.

CROSSROADS LEWIS LTD (REGISTERED NUMBER: SC180650)

Report of the Trustees
for the Year Ended 31 March 2025

FINANCIAL REVIEW
Review of the year and reserves position
The overall financial position continues to remain healthy and stable. Crossroads Lewis is extremely thankful for the support it receives from Western Isles Integration Joint Board, Comhairle nan Eilean Siar and its many supporters, donators and grant funders - without this valuable support and encouragement the work of Crossroads Lewis would not be possible.

During the period, total income increased slightly from the previous year by 1.5%. Income from invoiced services (Direct Payments / Spot Purchase) increased by 10% from the previous year. Income from Donations and Fundraising decreased by a third, however the income received, almost £50k, is still a remarkable amount demonstrating the local community's strong support for Crossroads Lewis.

Expenditure increased from £286,878 (23/24) to £318,726 - an increase of 11%, primarily due to increased hours delivered and payroll costs.

Although expenditure increased against a more modest increase in income, the bank position remained reasonably stable, decreasing from £214,908 to £200,832 (6.5%). Although the Reserves Policy allows for a minimum of three months core running costs, having additional surplus will allow for the increase in care hours now being delivered and for future match funding.

The total care hours delivered was 12,932 (1,078 hours per month). This represents a small increase of 1.3% on the previous year. Over the past three years, the number of care hours delivered has increased by over 21%. The number of hours delivered against the core grant received represents good value.

The cost of mileage continues to be a significant direct cost - accounting for 13% of the total wage bill. During the year, 85,808 miles were travelled across Lewis - the previous years was 85,575, a slight decrease despite the small increase in activity. Steps are routinely taken to ensure service users are matched to care workers living in close proximity and this has resulted in less mileage being incurred.

Financial recording systems and processes are continuously reviewed to ensure financial management is tightly controlled and limited resources used effectively, and best value achieved. The positive financial position at the year-end ensures there are sufficient resources to cope with the demands in the year ahead.

FUTURE PLANS
Funding
Crossroads Lewis recognises that having a secure financial base is fundamental in guaranteeing continuity of service to users, and to respond to new requests for service. A planned programme of fundraising events will be developed over the year. National and local grant funding bodies will be approached for support. Crossroads Lewis will work closely with stakeholders, including the Comhairle in accessing funding to help meet the needs of Carers in Lewis.

Review
Continue to review internal systems to ensure Crossroads Lewis is operating efficiently, management and office costs are kept to a minimum and offering best value.

Partnership Working
Effective partnership working is essential, and Crossroads Lewis occasionally refers clients to other agencies as appropriate. Crossroads Lewis maintains an excellent working relationship with Comhairle nan Eilean Siar, which is crucial for delivering high-quality and timely services.

Staffing Levels
Given that some staff are nearing retirement, further recruitment will be required during 25/26 to strengthen the team so it can cope with the continuing demands on the service.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


CROSSROADS LEWIS LTD (REGISTERED NUMBER: SC180650)

Report of the Trustees
for the Year Ended 31 March 2025

The company is incorporated as a company limited by guarantee, incorporated on 17 November 1997. It was granted recognition by the Inland Revenue as a charity on 24 November 1997.

Recruitment and appointment of new trustees
Directors are recruited informally through direct approach after clearance at a meeting of the Board of directors. New directors are then formally appointed at the annual general meeting. No body outside the charity is able to appoint directors.

Related parties
Crossroads Lewis is no longer affiliated with Crossroads Caring Scotland. Policies and Procedures are now purchased from W & P Compliance, including HR support. Insurance cover for employers, public and professional liability is currently provided by Aviva.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees monitor income and expenditure. A detailed written financial statement prepared by the Treasurer is presented at each Board meeting (minimum 5 per year) and considered alongside a detailed service activity report presented by the Manager.

The principal risk to which the charity is exposed is the inability to raise sufficient funds to achieve its objectives. The
Directors ensure that adequate funding is in place before committing the charity to any expenditure.

There is a Service Level Agreement in place with the Integrated Joint Board (IJB), the Comhairle, and the Crossroads Board actively promotes additional fundraising throughout the year.

Risk assessments are made for all referrals and identified risks are addressed.

Crossroads (Lewis) is committed to the National Care Standards and the Scottish Social Service Code of Practice. All policies and procedures are kept up to date and followed, including Welfare of Vulnerable Adults and Welfare of Children.

Staff are required to undergo induction and on-going training as detailed in the Year Plan 24-25

The Care Inspectorate undertake regular inspections, which considers both the quality of care provided and the leadership and management of the service.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC180650 (Scotland)

Registered Charity number
SC017522

Registered office
Unit 1
79B Seaforth Road
Stornoway
Isle of Lewis
HS1 2SD


CROSSROADS LEWIS LTD (REGISTERED NUMBER: SC180650)

Report of the Trustees
for the Year Ended 31 March 2025

Trustees
Norman Maclean
Angus Lamont

The following individuals are trustees of the charity but have not been appointed as directors at The Registrar of Companies:

Iain MacIver - Legal Advisor
Dr Kirsty Brightwell - Medical Advisor
Katherine Mace
Donna Macleod
Joan Mackinnon
Anne Morrison
Rhoda Macdonald

Company Secretary
Donna Barden

Independent Examiner
Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

Bankers
Royal Bank of Scotland
17 North Beach Street
Stornoway
Isle of Lewis
HS2 2XH

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Crossroads Lewis Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity SORP;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


CROSSROADS LEWIS LTD (REGISTERED NUMBER: SC180650)

Report of the Trustees
for the Year Ended 31 March 2025

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 8 July 2025 and signed on its behalf by:





Angus Lamont - Trustee

Independent Examiner's Report to the Trustees of
Crossroads Lewis Ltd

I report on the accounts for the year ended 31 March 2025 set out on pages seven to fourteen.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of 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 accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Andrew Cumming
The Institute of Chartered Accountants of Scotland

Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

8 July 2025

CROSSROADS LEWIS LTD

Statement of Financial Activities
for the Year Ended 31 March 2025

31.3.25 31.3.24
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 48,349 - 48,349 73,050

Charitable activities 5
Charitable activities 250,367 - 250,367 221,531

Other trading activities 3 1,480 - 1,480 1,074
Investment income 4 2,942 - 2,942 2,966
Other income 1 - 1 130
Total 303,139 - 303,139 298,751

EXPENDITURE ON
Charitable activities
Charitable activities 318,726 - 318,726 286,878

NET INCOME/(EXPENDITURE) (15,587 ) - (15,587 ) 11,873


RECONCILIATION OF FUNDS
Total funds brought forward 210,664 - 210,664 198,791

TOTAL FUNDS CARRIED FORWARD 195,077 - 195,077 210,664

CROSSROADS LEWIS LTD (REGISTERED NUMBER: SC180650)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Cash at bank and in hand 200,832 - 200,832 214,908

CREDITORS
Amounts falling due within one year 10 (5,755 ) - (5,755 ) (4,244 )

NET CURRENT ASSETS 195,077 - 195,077 210,664

TOTAL ASSETS LESS CURRENT
LIABILITIES

195,077

-

195,077

210,664

NET ASSETS 195,077 - 195,077 210,664
FUNDS 11
Unrestricted funds 195,077 210,664
TOTAL FUNDS 195,077 210,664

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 8 July 2025 and were signed on its behalf by:





Norman Maclean - Trustee

CROSSROADS LEWIS LTD

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the accounts is Pound sterling (£). The accounts are rounded to the nearest £1.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Equipment - 25% depreciation on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


CROSSROADS LEWIS LTD

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. DONATIONS AND LEGACIES
31.3.25 31.3.24
£    £   
Donations 48,349 73,050

3. OTHER TRADING ACTIVITIES
31.3.25 31.3.24
£    £   
Fundraising events 1,480 1,074

4. INVESTMENT INCOME
31.3.25 31.3.24
£    £   
Interest received 2,942 2,966

5. INCOME FROM CHARITABLE ACTIVITIES
31.3.25 31.3.24
Activity £    £   
Grants Charitable activities 163,592 142,817
Respite contracts Charitable activities 69,648 62,788
Direct payments Charitable activities 17,127 15,926
250,367 221,531

Grants received, included in the above, are as follows:
31.3.25 31.3.24
£    £   
Shared Care Scotland 14,126 -
Comhairle nan Eilean Siar 82,466 75,817
Carers Strategy 67,000 67,000
163,592 142,817

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.


Katherine Mace (trustee) is employed as a Support Worker and was paid £13,097 during the year (£2024 - £13,140)..

There were no other trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.



CROSSROADS LEWIS LTD

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.25 31.3.24
Support Workers 30 31
Management and administration 3 3
33 34

No employees received emoluments in excess of £60,000.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 73,050 - 73,050

Charitable activities
Charitable activities 221,531 - 221,531

Other trading activities 1,074 - 1,074
Investment income 2,966 - 2,966
Other income 130 - 130
Total 298,751 - 298,751

EXPENDITURE ON
Charitable activities
Charitable activities 269,746 17,132 286,878

NET INCOME/(EXPENDITURE) 29,005 (17,132 ) 11,873


RECONCILIATION OF FUNDS
Total funds brought forward 181,659 17,132 198,791

TOTAL FUNDS CARRIED FORWARD 210,664 - 210,664


CROSSROADS LEWIS LTD

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 April 2024 and 31 March 2025 2,039
DEPRECIATION
At 1 April 2024 and 31 March 2025 2,039
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Social security and other taxes 3,895 2,877
Accrued expenses 1,860 1,367
5,755 4,244

11. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£    £    £   
Unrestricted funds
General fund 210,664 (15,587 ) 195,077

TOTAL FUNDS 210,664 (15,587 ) 195,077

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 303,139 (318,726 ) (15,587 )

TOTAL FUNDS 303,139 (318,726 ) (15,587 )


CROSSROADS LEWIS LTD

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 181,659 29,005 210,664

Restricted funds
Restricted 17,132 (17,132 ) -

TOTAL FUNDS 198,791 11,873 210,664

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 298,751 (269,746 ) 29,005

Restricted funds
Restricted - (17,132 ) (17,132 )

TOTAL FUNDS 298,751 (286,878 ) 11,873

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.23 in funds 31.3.25
£    £    £   
Unrestricted funds
General fund 181,659 13,418 195,077

Restricted funds
Restricted 17,132 (17,132 ) -

TOTAL FUNDS 198,791 (3,714 ) 195,077

CROSSROADS LEWIS LTD

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 601,890 (588,472 ) 13,418

Restricted funds
Restricted - (17,132 ) (17,132 )

TOTAL FUNDS 601,890 (605,604 ) (3,714 )

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

13. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.