REGISTERED COMPANY NUMBER: 03172554 (England and Wales)

REGISTERED CHARITY NUMBER: 1054168

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DUDLEY CROSSROADS

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

15

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 2026. 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

Our aims remain the same as they have since 1982, being:

-

To provide support services to carers and those they care for.

-

To provide high quality care for those in need.

-

To maintain the "good standard" awarded by the Care Quality Commission.

-

To seek and obtain new funding sources to sustain the service.

Significant activities and achievements against objectives

Dudley Crossroads still remains focused primarily on respite care for carers and continued to offer some free regular support to carers.

We also provide a service to elderly, isolated people in their own homes, assisting with shopping, meal preparation and tasks around the home.

Public benefit

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

FINANCIAL REVIEW

Financial position

Our carer support service is funded by Dudley Integrated Health and Care NHS Trust, donations and by any successful bids. Talks with Dudley Integrated Health and Care NHS Trust have been successful and we have agreed on our contract for this year. It is important to recognise their support over many years.

We are constantly exploring new avenues of funding opportunities.

We have been successful in some of our funding applications this year and would like to extend our thanks to the following for the generous grants received:

Co-op Community Fund - £1,887

Turner Trust- £3,000

Arnold Clark - £1,000

Bernard Piggott Trust - £3,000

Insight - £150

Dudley MBC - £250

Black Country Survey Fund - £375

Many of our Carer Support clients top up their hours of respite by purchasing from us at a not for profit rate.

Pay scales were increased by 6.2% this year. We anticipate an increase of 4.1% in 2026/2027 in line with the Living Wage increase.

Reserves policy

The designated reserve stands at £80,000, which is the amount considered equivalent to 13 working weeks expenditure to cover unforeseen financial difficulties that might otherwise impact directly on charitable activities. The reserve is under regular review.

The charitable funds at 31st March 2026 were as listed below.

Restricted funds in current assets:

Designated funds in current assets - £80,000

General funds in current assets - free reserves -£57,099

FUTURE PLANS

We maintain our readiness to bid for funding opportunities as they arise and are currently building up a core number of privately funded clients

In 2026-2027 we will be working with Dudley CVS on a collaborative two year project (funded by Dudley Group NHS Charity, Black Country Volunteering for Health and the Black country ICB) called the Community Bridge Project to provide practical support to patients returning home from hospital. .

The demand is greatly increasing for carer relief - we would love to be able to extend our service to reach more informal carers.

Looking forward to 2026-2027, we expect to continue to draw on our free reserves to help fund our service whilst we actively explore more funding streams.

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.

Recruitment and appointment of new trustees

Recruitment of trustees is achieved by publicity through appropriate channels, including direct enquiries. There is a nominated board member to undertake training and induction.

Organisational structure

All the directors of the company are also trustees of the charity. The management committee meets on a regular basis to manage the affairs of the company and to formulate policy. The management team organises the day-to-day running of the scheme, assisted by administrative staff and care support workers.

Dudley Crossroads is rated as 'Good' by the Care Quality Commission.

Staff undergo extensive training including safeguarding adults and children, health and safely, fire training, first aid, infection control, confidentiality, food hygiene, radicalisation, domestic abuse and training required by the Care Quality Commission, Dudley IHC and others.

Remuneration policy

No trustee receives any remuneration, but all professional staff are fully paid, including a statutory pension scheme.

Other matters

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 charity has purchased third party indemnity insurance for the trustees against liability arising from wrongful acts in relation to the charity.

Key staff

Senior manager - Mrs J Weeks

Care manager - Mrs J Norman

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03172554 (England and Wales)

Registered Charity number

1054168

Registered office

6 Watt House

The Pensnett Estate

Kingswinford

West Midlands

DY6 7YD

Trustees

Mr M Carpenter Director

Mr H Friesner Director

Mrs J Head Director

Mrs B M Ingram Director

Mr A Miller Director

Mrs G Pearsall Director (appointed 25.4.25)

Mrs J Waltho Director (appointed 25.4.25)

Company Secretary

Mrs B M Ingram

Independent Examiner

Victoria Brassington BA FCA

Blackthorns

Admiral House

Waterfront East

Brierley Hill

West Midlands

DY5 1XG

Approved by order of the board of trustees on 16 October 2026 and signed on its behalf by:

Mrs J Head - Trustee

Independent examiner's report to the trustees of Dudley Crossroads ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Victoria Brassington BA FCA

The Institute of Chartered Accountants in England and Wales

Blackthorns

Admiral House

Waterfront East

Brierley Hill

West Midlands

DY5 1XG

16 October 2026

31.3.26

31.3.25

Unrestricted

Total

funds

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

18,668

40,019

Charitable activities

5

Provision of care services

239,961

229,634

Investment income

4

4,065

4,825

Other income

1,185

-

Total

263,879

274,478

EXPENDITURE ON

Charitable activities

Provision of care services

280,595

278,081

Net gains on investments

5,351

4,071

NET INCOME/(EXPENDITURE)

(11,365

)

468

RECONCILIATION OF FUNDS

Total funds brought forward

148,464

147,996

TOTAL FUNDS CARRIED FORWARD

137,099

148,464

31.3.26

31.3.25

Unrestricted

Total

funds

funds

Notes

£

£

FIXED ASSETS

Tangible assets

11

666

709

CURRENT ASSETS

Debtors

12

20,545

25,503

Investments

13

107,644

121,107

Cash at bank and in hand

24,641

21,575

152,830

168,185

CREDITORS

Amounts falling due within one year

14

(16,397

)

(20,430

)

NET CURRENT ASSETS

136,433

147,755

TOTAL ASSETS LESS CURRENT LIABILITIES

137,099

148,464

NET ASSETS

137,099

148,464

FUNDS

15

Unrestricted funds

137,099

148,464

TOTAL FUNDS

137,099

148,464

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 16 October 2026 and were signed on its behalf by:

Mrs J Head - Trustee

Mrs J Waltho - Trustee

1.	CHARITY INFORMATION

Dudley Crossroads is a private company, limited by guarantee, registered in England and Wales, registered number 03172554. Its registered office is Unit 6, Watt House, The Innovation Centre, The Pensnett Estate, Kingswinford, West Midlands, DY6 7YD..

The financial statements are presented in Sterling, which is the functional currency of the company

2.	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.

Financial Reporting Standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

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.

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.

Legacies are recognised on receipt or otherwise if the charity has been notifed of an impending distribution, the amount is known, and the receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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.

Fixtures and fittings

-

25% on reducing balance

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.

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.

Going concern

At 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.

Financial instruments

Basic financial liabilities, including trade and other debtors and creditors, bank loans and other 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 receipts or payments discounted at a market rate of interest.

3.	DONATIONS AND LEGACIES

31.3.26

31.3.25

£

£

Donations

9,006

10,969

Grants

9,662

29,050

18,668

40,019

4.	INVESTMENT INCOME

31.3.26

31.3.25

£

£

Deposit account interest

4,065

4,825

5.	INCOME FROM CHARITABLE ACTIVITIES

31.3.26

31.3.25

Provision

of care

Total

services

activities

£

£

Direct payments

160,550

152,524

Counselling

840

640

Dudley IHC

78,571

76,470

239,961

229,634

6.	SUPPORT COSTS

Governance

Management

Finance

costs

Totals

£

£

£

£

Provision of care services

29,109

553

1,800

31,462

7.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.26

31.3.25

£

£

Depreciation - owned assets

213

236

Surplus on disposal of fixed assets

(1,185

)

-

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

9.	STAFF COSTS

31.3.26

31.3.25

£

£

Wages and salaries

223,022

226,473

Social security costs

9,031

3,941

Other pension costs

7,146

7,373

239,199

237,787

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

31.3.26

31.3.25

Care work

16

18

Administration

4

4

20

22

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

All staff are employed on a part-time basis.

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

40,019

Charitable activities

Provision of care services

229,634

Investment income

4,825

Total

274,478

EXPENDITURE ON

Charitable activities

Provision of care services

278,081

Net gains on investments

4,071

NET INCOME

468

RECONCILIATION OF FUNDS

Total funds brought forward

147,996

TOTAL FUNDS CARRIED FORWARD

148,464

11.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

1,680

Additions

170

At 31 March 2026

1,850

DEPRECIATION

At 1 April 2025

971

Charge for year

213

At 31 March 2026

1,184

NET BOOK VALUE

At 31 March 2026

666

At 31 March 2025

709

12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

14,432

18,964

Prepayments

6,113

6,539

20,545

25,503

13.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Listed investments

107,644

121,107

Investments are included at fair value.

14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

(43

)

3,379

Other creditors

436

206

Accrued expenses

16,004

16,845

16,397

20,430

15.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.25

in funds

31.3.26

£

£

£

Unrestricted funds

General fund

148,464

(11,365

)

137,099

TOTAL FUNDS

148,464

(11,365

)

137,099

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

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted funds

General fund

263,879

(280,595

)

5,351

(11,365

)

TOTAL FUNDS

263,879

(280,595

)

5,351

(11,365

)

Comparatives for movement in funds

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

147,996

468

148,464

TOTAL FUNDS

147,996

468

148,464

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

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted funds

General fund

274,478

(278,081

)

4,071

468

TOTAL FUNDS

274,478

(278,081

)

4,071

468

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

Net

movement

At

At 1.4.24

in funds

31.3.26

£

£

£

Unrestricted funds

147,996

(10,897

)

137,099

TOTAL FUNDS

147,996

(10,897

)

137,099

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

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted funds

538,357

(558,676

)

9,422

(10,897

)

TOTAL FUNDS

538,357

(558,676

)

9,422

(10,897

)

16.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.

17.

LEASES

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.