Charity registration number 1102796 (England and Wales)
Company registration number 5028053
CROSSROADS CARE NORTH WEST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
CROSSROADS CARE NORTH WEST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr A R Athar
Mr T D Hughes
Charity number (England and Wales)
1102796
Company number
5028053
Registered office
Unit 10
Waterside Court
St Helens
Merseyside
WA9 1UA
Auditor
Xeinadin Audit Limited
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH41 5AR
Solicitors
Tickle Hall Cross
25 Hardshaw Street
St Helens
Merseyside
WA10 1RF
CROSSROADS CARE NORTH WEST
CONTENTS
Page
Trustees' report
1 - 5
Statement of trustees' responsibilities
6
Independent auditor's report
7 - 9
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 24
CROSSROADS CARE NORTH WEST
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The Charity’s objectives are:

- 1.To ensure that carers and people with complex care needs are treated with respect and sensitivity, recognising the dignity and value of each person for whom our service is provided.

- 2.To relieve stress experienced by all service users who have care needs, as a result of disability, illness or age by offering respite service through the provision of community based support workers who are well trained to provide personal and individualised care.

- 3.To deliver a quality service which is consistent and tailored to the individual needs of each carer and the person with care needs

The Charity employs Carer Support Workers, alongside Supervisory, Administrative and Management staff who have defined and evaluated duties and responsibilities. The Charity ensures that CCNW staff are supervised and have an annual appraisal, and strives to maintain competitive pay rates. Personnel functions, including pay and conditions review, are ongoing and discussed regularly during all operational and Board meetings. Finance functions are overseen by the Board as well as the Complex Coordination Team.

Public benefit

The Charity exists to provide services to members of the public with complex medical and behavioural needs as well as invaluable care staff that support these individuals. It is part of the Charity's ethos to develop services to meet the changing needs of both our service users and carer staff and to be responsive to requests for support. We have within our leadership and operational team extensive experience within the health and social care sector as well as representation of the voice of the service users and care staff.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

The operational business model has been continually monitored and adapted in the light of recent challenges presented by the covid-19 national pandemic as well as the associated challenges faced by the health and social care sector.

The policies and operative procedures for the Charity continue to be reviewed and monitored on a regular basis. All reviewed policies have been adopted by the Board of Trustees and recorded as such in the minutes of Board meetings.

The financial performance of the Charity has been overseen by the Board.

Training of all staff has been maintained as dictated by the policies and procedures. All statutory training requirements have been fulfilled.

All contracts have been successfully delivered and commissioners have been satisfied at regular audits they have undertaken.

CROSSROADS CARE NORTH WEST
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

Increased focus on sustainability needs of the charity and the long term aspirations for service users.

The Charity continues to provide the same level of support to carers in the face of an increasingly difficult economic climate and continued reductions in government funding.

The Charity has continued to consistently deliver a compliant and bespoke provision that is robust, person centered and aimed at enhancing the quality of life for individuals with complex needs underpinned by a culture of work that has achieved empowerment, independence and collaborative connections across local communities. This work has also supported community multi agency stakeholders including acute NHS provisions as well as community multi-disciplinary professionals.

We continue to provide complex care and support services which is very much valued by both service users and carers.

Our work with children with complex needs continues to develop and we maintained our charitable offer of extra support. There is an increased emphasis to look towards further developing the charity’s offer around complex learning disabilities by harnessing core competencies around this area.

Local partnerships with community multi-disciplinary teams have continued and proactive communications are also continuing to take place with the NHS newly formed Integrated Care Boards.

Further consideration has continued to be given to re-shaping Crossroads in light of the challenges presented by the pandemic as well as the acute changes within the health and social care sector.

Whilst recruitment of Care Support Workers continues to be difficult, different proactive approaches to attracting a diverse array of staff have been deployed with a high level of success.

Strategic Plan

The Charity aims to continue support across all its areas and emphasis remains on complex care provision including complex health, medical and learning disabilities where substantive expertise and organizational knowledge exists. Given the bespoke and specialist nature of the service delivered by the charity, future direction of travel is focused around consolidating this position and expertise to continue to sustainably deliver a provision that remains deep rooted in a culture of person centeredness embracing the unique challenges presented by a changing national health and social care landscape. The charity has developed a critical mass of skill and expertise both within its processes and operations as well as within the specialist workforce at the heart of operations.

Domiciliary Care continued to be the main care provision during the most recent period up to September 202 5.

The Risk Management Register will continue to be reviewed and monitored to support the Strategic Plan.

Financial review

Details of the results for the period are shown in the Statement of Financial Activities and Notes forming part of the financial statements. The charitable company Statement of Financial Activities is set out on page 10 of these accounts. The Trustees report a surplus in the period of £471,133 (202 4 - £85,181) and accumulated funds surplus of £537,909 (202 4 - £66,776).

Going concern

The Financial Statements are prepared on a going concern basis.

The charity is confident that it remains financially viable with a substantive amount of work that has been done by the board inclusive of a full review of all current contracts, review of all suppliers and expenditure. As well as realigning the business to harness the challenges faced by the health and social care sector. This has resulted in increased operational preparedness through robust management of the Complex Coordination Team which has improved CCNW’s overall strategic and operational positioning.

The board has also continued to make increased funding available to assist with infrastructural development as well as increase the contingency reserves that are being maintained. Given all this substantive work, new work projects have been identified as a result of which CCNW’s financial and operational position has continued to improve.

CROSSROADS CARE NORTH WEST
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
Reserves policy

The Trustees recognise the level of reserves (that is those funds that are freely available) that the Charity needs to bridge the funding gaps between the expenditure associated with providing care support and receiving resources through grants and donations that provide the funding.

During the year the charitable company's total reserves increased from £66,776 to £537,909. The amount of restricted reserves was £1,171 (202 4 - £1,171) and the amount of free reserves, excluding tangible fixed assets, was £536,378 (202 4 - £65,605).

Risk management

CCNW continues to operate in a very challenging economic environment within the health and social care sector due to inherent long-standing challenges faced by providers nationally as well as the added pressures created during the pandemic. However the organization has adopted a number of risk reducing operational practices in an attempt to mitigate/reduce some operating risks. This has involved taking a holistic approach and reviewing all aspects of the organization regularly.

Long term decisions have been taken after evaluating the financial viability of all LA contracts and the impact these had on key sustainability factors. Given its performance across all current contracts and the significant positive impact of CCNW’s work on complex service users and families, CCNW remains well placed for new contracts with a new contract at an advanced stage of discussions.

All overheads have been reviewed following proactive discussions taking place with all suppliers. The board continues to focus on further infrastructural development to better position CCNW to deal with the increasingly challenging environment within the health and social care sector inclusive of the acute challenges posed as a result of the global pandemic.

Plans for future periods

Since the appointment of the new board in October 2022, CCNW’s operational, financial and strategic position has strengthened. All contracts have been reviewed and CCNW has taken substantive steps to return contracts that are not financially viable.

Given its performance across all current contracts and the significant positive impact of CCNW’s work on complex service users and families, CCNW remains well placed for new contracts with a new contract at an advanced stage of discussions.

The business has required significant investment to support these steps and all business functions have been streamlined to be overseen and delivered by an experienced complex coordination team with robust oversight and regular operational engagement from the board.

All supplier contracts and arrangements are regularly reviewed with a high level of robustness as the service continues to provide a holistic, person-centered and dynamic provision to best meet the needs of service users with complex disabilities. CCNW has continued to proactively invest in skills development across the organization which has enhanced existing core competencies at all levels which better places CCNW to continue to develop the scope and depth of its service offer in the long term.

Structure, governance and management

Crossroads Care North West is a Registered Charity and also a Company Limited by Guarantee. The charity is governed by its Memorandum and Articles of Association which define its aims, objectives, duties and responsibilities.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr A R Athar
Mr T D Hughes
CROSSROADS CARE NORTH WEST
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
Recruitment and appointment of trustees

As set out in the Articles of Association, Trustees will be appointed at future Annual General Meetings of the charity. Trustees may at their discretion admit individuals or organisations to the Board of Trustees. The Board of Trustees may appoint a person who is willing to act to be a Trustee, either to fill a casual vacancy or as an additional Trustee provided that the appointment does not cause the number of Trustees to exceed 12.

The Chairperson of the Board of Trustees is appointed by the Board of Trustees.

All trustees are appointed for a period of 12 months, whereby 50% of them resign and should they wish, are subsequently able to offer themselves for re-election.

All trustees are circulated with invitations to nominate Trustees prior to the AGM and requesting nominations for the AGM. When considering co-opting Trustees, the Board has regard to the requirement for any specialist skills needed.

Organisational structure

The Board of Trustees, which can have up to 12 members, administers the Charity. The Board meets every month and is proactively involved with all aspects of the organisation. The trustees oversee all operational matters and a Complex Coordination Team has been put in place to operationalise the strategic and operational priorities of the organisation.

A long term strategic plan with measurable goals is in place to monitor the nuances of performance within all aspects of the business.

The Charity is subject to Inspections by the Care Quality Commission (CQC). The Charity is also monitored and evaluated and audited both from a financial perspective and a service delivery perspective by its Commissioners, notably ICBs and LAs. Other grant making bodies also demand fiscal, quality and service standards' monitoring.

CQC concern themselves with all the major issues of service delivery and management, including quality, value for money, voice of service users of the Charity, risk management of all elements, strategic planning and development issues, personnel, work force planning, finance and governance. To satisfy these agencies a rigorous detailed examination is undertaken with reports published and placed in the public domain. We pride ourselves on reaching good standards in CQC audits across all our operating areas of service delivery.

Additionally, the Charity has its own regular quality feedback reviews involving service users and families overseen by the board to scrutinize and evaluate the returns.

Induction and training of trustees

New Trustees will spend time in the office with the Complex Coordination Team having the systems, processes, policies and philosophy of the Charity explained to them. They are issued with the necessary policy and procedures documents, with the Charity's handbook that details the day to day working of the Charity, and is the guidance book for the complex care teams. Additionally they meet with the Chairperson of the Board of Trustees, together with other Trustees to gain knowledge and insight into the workings of the Board, and its sub Committees. They also receive a copy of the latest CQC and CROQUET reports, together with a copy of the Memorandum and Articles of Association, the Business Plan and the Strategic Plan along with the recent financial report and the most recent AGM report.

Trustees are also encouraged to attend appropriate internal organised Crossroads Care and external training events where these will facilitate the undertaking of their role.

Remuneration policy

Salaries are regularly bench marked against similarly sized Crossroads Care charities. Increments are based upon annual appraisal and achievement of objectives.

Auditor

In accordance with the company's articles, a resolution proposing that Xeinadin Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

CROSSROADS CARE NORTH WEST
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' r eport was approved by the Board of Trustees.

Mr A R Athar
Trustee
27 July 2026
CROSSROADS CARE NORTH WEST
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -

The trustees, who are also the directors of Crossroads Care North West for the purpose of company law, are responsible for preparing the Trustees' Report 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

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

CROSSROADS CARE NORTH WEST
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CROSSROADS CARE NORTH WEST
- 7 -

Opinion

We have audited the financial statements of Crossroads Care North West (the ‘charity’) for the year ended 30 September 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 30 September 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 23 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

CROSSROADS CARE NORTH WEST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CROSSROADS CARE NORTH WEST
- 8 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' r eport for the financial year for which the financial statements are prepared, which includes the d irectors' r eport prepared for the purposes of company law, is consistent with the financial statements; and

-

the d irectors' r eport included within the trustees' r eport has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the d irectors' r eport included within the trustees' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- Enquiry of management and those charged with governance around actual and potential litigation and claims;

- Reviewing minutes of meetings of those charged with governance;

- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the formal course of business and reviewing accounting estimates for bias;

- Enquiry of management and those charged with governance to identify any instances of non-compliance with laws and regulations.

CROSSROADS CARE NORTH WEST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CROSSROADS CARE NORTH WEST
- 9 -

The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the charity is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Secondly, the charity is subject to many other laws and regulations where the consequence of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance the imposition of fines or litigation or the loss of the charity's license to operate. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of P art 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Bradley Kelly BA BFP ACA FCCA (Senior Statutory Auditor)
For and on behalf of Xeinadin Audit Limited, Statutory Auditor
Chartered Accountants
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH41 5AR
30 July 2026
CROSSROADS CARE NORTH WEST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
21
-
21
19
-
19
Charitable activities
4
1,709,976
-
1,709,976
785,401
-
785,401
Investments
5
434
-
434
453
-
453
Total income
1,710,431
-
1,710,431
785,873
-
785,873
Expenditure on:
Charitable activities
6
1,239,298
-
1,239,298
700,658
34
700,692
Total expenditure
1,239,298
-
1,239,298
700,658
34
700,692
Net income and movement in funds
471,133
-
471,133
85,215
(34)
85,181
Reconciliation of funds:
Fund balances at 1 October 2024
65,605
1,171
66,776
(19,610)
1,205
(18,405)
Fund balances at 30 September 2025
536,738
1,171
537,909
65,605
1,171
66,776

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 13 to 24 form part of these financial statements.

CROSSROADS CARE NORTH WEST
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
360
680
Current assets
Debtors
13
194,341
139,302
Cash at bank and in hand
457,111
316,863
651,452
456,165
Creditors: amounts falling due within one year
14
(113,903)
(390,069)
Net current assets
537,549
66,096
Total assets less current liabilities
537,909
66,776
The funds of the charity
Restricted income funds
16
1,171
1,171
Unrestricted funds
17
536,738
65,605
537,909
66,776
The financial statements were approved by the trustees on 27 July 2026
Mr A R Athar
Trustee
Company registration number 5028053 (England and Wales)
CROSSROADS CARE NORTH WEST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
21
139,814
253,373
Investing activities
Purchase of tangible fixed assets
-
(718)
Investment income received
434
453
Net cash generated from/(used in) investing activities
434
(265)
Net cash generated from financing activities
-
-
Net increase in cash and cash equivalents
140,248
253,108
Cash and cash equivalents at beginning of year
316,863
63,755
Cash and cash equivalents at end of year
457,111
316,863
CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
1
Accounting policies
Charity information

Crossroads Care North West is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 10, Waterside Court, St Helens, Merseyside, WA9 1UA.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The charity is confident that it remains financially viable with a substantive amount of work that has been done by the board inclusive of a full review of all current contracts, review of all suppliers and expenditure. As well as realigning the business to best navigate the complex challenges faced by the health and social care sector post pandemic. This has resulted in increased operational preparedness through the work that continues to be done across the organisation streamlined through the Complex Coordination Team which has improved CCNW’s overall strategic and operational positioning.

The board has also made increased funding available to assist with infrastructural development as well

as increase the contingency reserves that are being maintained.

Therefore a t the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income from charitable activities includes income received under contract. Income is recognised in the Statement of Financial Activities when the related services have been provided.

CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 14 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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.

Support costs are those that that assist the work of the charity but are not directly attributable to the charitable activities. Support costs include office costs, administrative payroll costs and governance costs which support the charity's activities. Where the support costs cannot be attributable to a direct activity they have been allocated to the costs of raising funds and charitable activities on a pro-rata basis.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
5 years straight-line
Fixtures and fittings
3 to 6 years straight-line
Computers
4 to 5 years straight-line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 15 -
1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Taxation

The charity is exempt from corporation tax on its activities.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 16 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
21
19
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Charitable Activity
Services provided under contract
92,614
66,033
Income from charitable activities
1,617,362
719,368
1,709,976
785,401
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
434
453
CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 17 -
6
Expenditure on charitable activities
Charitable Activity
Charitable Activity
2025
2024
£
£
Direct costs
Staff costs
990,606
513,078
Depreciation and impairment
289
636
Rent, rates and water
33,720
32,833
Insurance
10,517
9,147
Light and heat
2,182
3,943
Telephone
2,747
24,295
Postage and stationary
545
1,600
Travel
-
23,322
Computer and IT costs
31,108
9,756
Consultancy fees
105
115
Bad debts
28,662
296
Interest payable and similar charges
157
208
Sundries
2,234
6,393
Other charitable expenditure
253
1,564
1,103,125
627,186
Share of support and governance costs (see note 7)
Support
123,673
67,006
Governance
12,500
6,500
1,239,298
700,692
Analysis by fund
Unrestricted funds
1,239,298
700,658
Restricted funds
-
34
1,239,298
700,692
CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 18 -
7
Support costs allocated to activities
2025
2024
£
£
Staff costs
114,189
57,009
Depreciation
32
71
Postage and telephone
366
2,877
Rent, rates, light and heat
3,747
3,648
Insurance
1,169
1,016
Bank charges
17
23
Consultancy
421
459
Computer costs
3,456
1,084
Sundries
276
819
Governance costs
12,500
6,500
136,173
73,506
Analysed between:
Charitable Activity
136,173
73,506
2025
2024
Governance costs comprise:
£
£
Audit fees
12,500
6,500
12,500
6,500
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
12,500
6,500
Depreciation of owned tangible fixed assets
321
707
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
30
17
CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
10
Employees
(Continued)
- 19 -
Employment costs
2025
2024
£
£
Wages and salaries
986,383
509,795
Social security costs
97,809
50,138
Other pension costs
20,603
10,154
1,104,795
570,087
There were no employees whose annual remuneration was more than £60,000.

The total remuneration paid to key management personnel for the period was £0 (2024 - £0). Key management personnel comprise of the trustees, who for the purpose of the day to day running of the charity act as Care Managers, however received no remuneration for these services.

11
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

12
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 October 2024
18,011
29,220
39,518
86,749
At 30 September 2025
18,011
29,220
39,518
86,749
Depreciation and impairment
At 1 October 2024
17,896
29,193
38,979
86,068
Depreciation charged in the year
115
27
179
321
At 30 September 2025
18,011
29,220
39,158
86,389
Carrying amount
At 30 September 2025
-
-
360
360
At 30 September 2024
114
27
539
680
CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 20 -
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
28,662
Other debtors
60,948
-
Prepayments and accrued income
133,393
110,640
194,341
139,302
14
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
26,862
24,502
Other creditors
74,493
359,034
Accruals and deferred income
12,548
6,533
113,903
390,069
15
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
20,603
10,154

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 October 2024
Resources expended
At 30 September 2025
£
£
£
Marilyn Porter
1,171
-
1,171
Previous year:
At 1 October 2023
Resources expended
At 30 September 2024
£
£
£
Marilyn Porter
1,205
(34)
1,171
CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 21 -
17
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2024
Incoming resources
Resources expended
At 30 September 2025
£
£
£
£
General funds
65,605
1,710,431
(1,239,298)
536,738
Previous year:
At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
General funds
(19,610)
785,873
(700,658)
65,605
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 30 September 2025:
Tangible assets
360
-
360
Current assets/(liabilities)
536,378
1,171
537,549
536,738
1,171
537,909
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 September 2024:
Tangible assets
680
-
680
Current assets/(liabilities)
64,925
1,171
66,096
65,605
1,171
66,776
CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 22 -
19
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
16,554
21,158
Between two and five years
5,518
22,072
22,072
43,230
20
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Services provided
2025
2024
£
£
Trustee-related service user
62,476
55,615
62,476
55,615

During the year the charity received income fo r care services provided which in total amounted to £62,476 (202 4 - £55,615) in relation to a family member of a trustee of the charity.

The following amounts were outstanding at the reporting end date:

Amounts owed to related parties
2025
2024
£
£
Entities over which the entity has control, joint control or significant influence
-
277,796
CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
20
Related party transactions
(Continued)
- 23 -

The following amounts were outstanding at the reporting end date:

Amounts owed by related parties
Amounts owed by related parties
2025
2024
Balance
Net
Balance
Net
£
£
£
£
Entities over which the entity has control, joint control or significant influence
60,948
60,948
-
-
60,948
60,948
-
-

During the year, the charity entered into transactions with Acute Needs CIC, an entity under common control. At 30 September 2025, £60,948 (2024: £nil) was due from Acute Needs CIC. The balance is unsecured, interest-free and repayable on demand. The prior year loan balance of £277,796 due to Acute Needs CIC was fully repaid during the year.

21
Cash generated from operations
2025
2024
£
£
Surplus for the year
471,132
85,181
Adjustments for:
Investment income recognised in statement of financial activities
(434)
(453)
Depreciation and impairment of tangible fixed assets
321
707
Movements in working capital:
(Increase) in debtors
(55,039)
(57,071)
(Decrease)/increase in creditors
(276,166)
225,009
Cash generated from operations
139,814
253,373
22
Analysis of changes in net funds

The charity had no material debt during the year.

CROSSROADS CARE NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 24 -
23
Non-audit services provided by auditor

In common with many businesses of our size and nature, we use our auditor, Xeinadin Audit Limited, together with its network firm Xeinadin North West Limited, to assist with the preparation of the financial statements.

The preparation of the financial statements is considered a non-audit service and gives rise to a potential self-review threat. As the charity is eligible, the auditor has applied the Provisions Available for Audits of Small Entities (“PAASE”) under the FRC Ethical Standard. Management and the trustees remain responsible for the accounting records, accounting judgements and approval of the financial statements. The accounts preparation work is undertaken under a separate engagement, by a separate team, with appropriate safeguards in place.

The trustees have considered the non-audit services provided and are satisfied that the auditor’s independence and objectivity have not been compromised.

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