Crossflow Limited - Filleted accounts

Registered number

04063180

Crossflow Limited

Filleted Accounts

31 December 2025

Crossflow Limited
Registered number:		04063180
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Cash at bank and in hand		4,264			4,082

Creditors: amounts falling due within one year	10	(6,100)			(8,249)

Net current liabilities			(1,836)			(4,167)

Net liabilities			(1,836)			(4,167)

Total Fund
Unrestricted Funds	14		(1,836)			(4,167)

Retained fund balance			(1,836)			(4,167)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



.....................................................
Charles Mathias
Director
Approved by the board on 25 September 2026

Crossflow Limited
Notes to the Accounts
for the year ended 31 December 2025


3	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing the accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.





	The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented otherwise stated.



4	Going Concern

	The trustees remain satisfied that the organisation is a Going Concern. At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to support the current level of expenditure and to continue in operational existence for the foreseeable future. The trustees are aware of the net fund deficit of £1,836 at 31 December 2025(as at 31 Dec 2024 deficit of £4,167). Crossflow Limited does not seek to maintain significant reserves, as funds are generally received in advance of planned grant distributions. The trustees have considered the charity's expected future income and expenditure and believe that there are no material uncertainties regarding its ability to continue in operation for the foreseeable future.


	Incoming Resources
	Income is received by way of donations and gifts and from fundraising events. Income is recognised when received.
	Resources Expended
	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	Crossflow Limited is a registered charity and eligible for the exemptions from taxation available to charities in respect of their charitable activities.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


5	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0
	(Directors (trustees) receive nil remuneration.
	The charity had no paid employees during the year.


6	Related party donations

	All donations received by the charity during the year, totalling £158,444 (2024: £130,472), were received from The Brindle Foundation (previously named: The Muriel Jones Foundation). Richard Brindle is a trustee of both Crossflow Limited and The Brindle Foundation and has significant influence over both charities. The Brindle Foundation is therefore considered a related party of Crossflow Limited and the donations received are disclosed accordingly. The donations were received to support Crossflow Limited in carrying out its charitable objectives. No remuneration or other financial benefit was received by Richard Brindle from Crossflow Limited in connection with these donations.


		Total Funds All Unrestricted		Total Funds All Unrestricted
7	Donations and gifts	2025		2024
£			£

	Donation received	158,444		130,472
		158,444		130,472

	All of the income received by the charity during the year and previous year was unrestricted income.


8	Expenditure	Total Funds All Unrestricted		Total Funds All Unrestricted
		2025		2024
	Direct charitable expenditure
	Costs of activities in furtherance of the objects of the charity: Grants made	147,390		124,496

	Administrative expenses
	Bank charges	27		74
	Travel and subsistence	2,847		-
	Accountancy fees	2,150		2,150
	Other professional fees	3,955		3,950
	Sundry expenses	(256)		13
	Total expenditure	156,113		130,683

9	Fees Paid for Examination of the Accounts:	2025		2024
		Total Funds All Unrestricted		Total Funds All Unrestricted

	Independent examiner: Accountancy fees	2,150		2,163
	Other Professional Fees	3,955		4,506
		6,105		6,669

10	Creditors: amounts falling due within one year	2025		2024
£			£

	Other creditors	6,100		8,249


11	Trustees remuneration and expenses reimbursed

	None of the Trustees received any remuneration for their services as trustees during the period, and no trustee expenses were reimbursed.

12	Voluntary assistance and staff cost

	In addition to the direct cost incurred in the projects and reported in the accounts, the charity receives assistance from volunteers. This contribution is not included in the accounts. The charity did not incur staff costs during the year and previous year, as the charity did not employ staff during the year.

13	Taxation
	Crossflow Limited is a registered charity and eligible for the exemptions from taxation available to charities in respect of their charitable activities. No UK Corporation tax arises on its activities for the year.

14	Retained fund balances	2025		2024
£			£
		Total Funds All Unrestricted		Total Funds All Unrestricted


	At 1 January 2025	(4,167)		(3,956)
	Surplus/(Deficit) for the year	2,331		(211)

	At 31 December 2025	(1,836)		(4,167)


15	Cost of activities in furtherance of the objects of the charity

	Grants made are considered to be a part of the costs of the activities in furtherance of the objects of the charity because much of the charity's development programme is carried out through grants to organisations local to the region of the Himalayas which support long term sustainable benefits for a community, which are monitored by the charity.

	Grants made of £147,390 (2024-£124,496) were made to Crossflow Nepal, a charitable trust established in Nepal. Crossflow Nepal runs education, health and community development programmes. Crossflow Nepal operates independently of Crossflow Limited, except, as described in the Trustees Report, Crossflow Limited monitors the benefits to the local community arising from the grants paid to Crossflow Nepal and the proper use by Crossflow Nepal of the funds made available, as is standard practice in the charity sector. However, neither charity has the power to appoint or remove a significant proportion of the charity trustees of the other, nor are the charities subject to common control.

16	Other information

	Crossflow Limited is a private company limited by guarantee and incorporated in England. Its registered office is:
	20 Bugsby's Way
	Greenwich
	London
	England
	SE7 7SJ