REGISTERED COMPANY NUMBER: 04130514 (England and Wales)
REGISTERED CHARITY NUMBER: 1092070
Re
ort of the Trust99$ and
Financial Statements
for the Year Ended 31 December 2023
for
Eventide Residential Home Lirnited
Melherell Gard Ltd
Chartered Accountants
Burn View
Bude
Cornwall
EX23 8BX

Eventlde Residential Home Limited
Contents of the Financial Statements
for the Year Ended 31 December 2023
Page
Report of the Trustees
Independ9nt Examiner's Report
Statement of Financlal Activlties
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statefflgnt
Notes to the Financial Ststements
10 to 18

Eventlde Resldential Home Limitgd
Re
ort of the Trustees
for the Year Ended 31 December 2023
The trustees who are also directors of the charity for the purposes of Ihe Companies Act 2006, present their report with
the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provision5
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 Ihe UK and Republic of Ireland IFRS 102)
{effeclive 1 January 2019).
The financial statements have been Prepared in accordance wilh the accounting policies set out in notes to the
accounts and comply wsth the charity's governing document, the Charities Act 2011 and Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the
Finan¢ial Reporting Standard appli¢3ble in the UK and Republic of Ireland published in October 2019.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The original charter states that the charitys aim is to promote th8 care and relief of the elderly in particular by the
provision of a residential home or homes. There have been no material changes to this objective in the past year.
The income and propety of the charity shall be applied 501ely towards the promotion of its objects as Set forth in its
Memorandum and Articles of Association. Subject to certain Pfovisions approved by the Charities Commission.
Slgnlflcant activitlgs
The primary objective both short and long temi is lo provide a secure and comfortable "home-from-home" for our
residents, who feel that a little help in their day-to-day enjoyment of life does not IN any way affect their independence.
This we feel encourages our residents to retain their belief in their individuality, and to make decisions regarding their
lilestyle within a relaxed environment.
The charity continues to work closely with Ihe local aulhority. in ensuring that good quality care is offered to elderly
residents at an affordable price.
Public benefit
In setting their objectives and planning their activities the trustees have given carefijl consideration to the Charity
Commission's general guidance on public benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
A5 Stated above, the charitvs main objedive is to provide good qualty care to its elderly residents. The Home's staff are
key to providing good quality care and all staff participate in recognised training programmes, and all are actively
encouraged to use the continuing professional development that we provide lo obtain additional formal qualifications.
The Manager, Assistant Managers. Senior Carers and Care Assistants have a wide range of experience with
qualifications ranging from NVQ2, 3. 4 and 5 in care for the elderly.
Trustees and staff endeavour to ensure that residents are provided with a variety of activities including exercise classes.
quizzes, and games et¢. on a regular basis. Picture5 of these vaiious activities are shared on Facebook for the benefit
of family and friends. The trustees hope that these activities will enhance the fvlfilmenl and enjoymenl of residents
during their stay at the Home.
Fundraising actlvlties
The Charity does not carry out any fomal fundraising activities.
Page 1

Eventlde Resldential Home Limited
Re
ort of the Trustees
for the Year Ended 31 Dgcember 2023
ACHIEVEMENT AND PERFORMANCE
Internal and extemal fa¢tors
Occupancy levels are used to Measu￿ perfomance, the Home is impacted by local authority policy and needs to
ensure that the residents needs Can be met. The Home does not provide long-term nursing care. The Home has seen
demand for ils rooms and periods of occupancy have been in line w7th previous years.
Eventide has established a dislinclive criteria for the admission of residents lo the Home (including those in times of
emefgenciesl in line with the accepted policies and procedures for the standard of care to be provided. The needs of all
residents are assessed by the Manager and Assistant Managers and a written care plan Produced for each resident
with their approval, and that of their family. This care plan is regularfy ￿VieWed and updated to 8nsure the Home can
still meet resident's needs.
The trustees visit the Home regularly on an individual basis, lo ensure that each resident's requirements are heard and
acted upon where necessary.
The measurement of perfomiance against objectives is difficult in the context of the charity's particular activity however,
the trustees are able to point towards the frequent positive feedback from residents and their families, as well as local
doctors, community nurses and Care Quality Commission inspections. These have all been positive during the year.
FINANCIAL REVIEW
Financial position
The charity's principal fvnding sour¢e remains the accommodation charges lo its residents which saw an increase of
£32,485, with income of £680.337 in 2023 and £647,852 in 2022.
Wages and salaries. by far the largest area of expenditure, have increased by £36,133 to £510.538. Overall. the
trustees report a deficit for the year of £19.694. This is due to exceptional legal expenses and higher than expected
maintenance costs incurred to comply with the latest fire regulations.
ReseNes policy
Reserves at the end of the year amounted to £290,747. This includes fixed assets of £113,463. which are used in the
activities of the charity. The net current assets in the unrestricted fund available for use excluding tangible fixed assets
total £174.820.
The trustees believe that for financial stability the net current assets should be at least three lo six months expenditure.
approximately £177,000 - £353,000. The trustees believe that this level of ieserves is required to protect against futu
temporary falls in occupancy rates and lo ensure that funds are available for the ongoing maintenance of the property.
The charity's assets are held to permit it to operate 5ucce55fully in accordan￿ with its objectives. Th8 charity has liquid
capital to cover its current liabilitie5.
Going con¢ern
The financial statem8nts have been prepared on a going concern basis as the trustees believe that no material
uncertaint18S 8xisL The trvstees have considered the level of funds held and the expected level of income and
expenditure for 12 months from aulhorising these financial 51alemenls. The budgeted income and expenditure is
sufficient with the level of reserves for the charity to be able to continue as a going concern.
FUTURE PLANS
The Iru5tees intend lo continue running the charity along similar lines lo those currently being operated. Room rates
are regularly reviewed by the trustees to ensure that the costs of providing good quality cafe are mel.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing docurnent
The chafity is a private company. limited by guarantee having no share capital, and is a registered chanty governed by
its Memorandum and Article5 of Associalion.
Recruitment and appointment of new trustees
Trustees are appointed by invitation from the existing board of Irustees. All trustees appointed become registered
members of the company.
Organisational structure
The board of trustees meet formally every months. Mattets arising be￿een meetings are generally dealt with by the
chairman Of the secretary. with due delegated authority. who will report back al the following rneeting.
Page 2

Eventide Resldential Home Limlted
Re
ort of the Trustees
for the Year Ended 31 D9cember 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Induction and tralnlng of new trustees
All trustees are aware of their legal obligations under charity and company law. All trustees are also conversant with the
Memorandum and Articles of Association, procedure of trustee meetings and the decision making process, and the
recent Performance of the charity.
In the event of a new appointment. the company secretary is charged with briefing the new trustee fully on all their
obligations. However. the secretary is assisted by the other trustees as and when necessary. Exiernal training identified
by the board. which is considered to be useftjl for the ongoin9 stewardship of the charity. is attended by the trustees
wherever possible.
Key management remuneration
The trustees review einployee pay rates on an annual basis taking into consideration the percentage increase in the
National Minimum Wage and National Living Wage.
Related parties
There were no related paty transactions during the year that require disclosure except for those shown in the notes 10
the financial statements.
Risk managemént
The Iruslees 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 r8asonabl8 assurance against fraud and error.
The major risks to which the charity is exposed. as identified by the trustees, have been reviewed and systems have
been established to mitigate these risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04130514 (England and Wales)
Registeied Charity number
1092070
Registered offlce
22 Downs View
Bude
Cornwall
EX23 8RQ
Trustees
Mrs J Pearce
Mrs S Jones
C Jep50n
Ms L Green (resigned 15111241
Mrs J A Westaway (resigned 116123)
G Hodgson
Mrs J Davey
R H Salt lappoirited 3115123} (resigned 8151241
Mrs S M Collick (appointed 3115123)
Other senior personnel within the charity are Mr S Hutchinson, the charity's treasurer. and Mr B Birchmore, the
anager, who is responsible for the day-to4ay running ol the Home.
Company Secrelary
Mrs S Jones
Independent Examiner
David Ni9el Cox FCA
Metherell Gard Ltd
Chartered Accountants
Burn View
Bude
Cornwall
EX23 8BX
Page 3

Eventlde Residential Home Llmited
Re
ort of the Trustees
for the Year Ended 31 December 2023
REFERENCE AND ADMINIST14ATIVE DETAILS
Bankers
Santander UK plc
Bridle Road
Bootle
Merseyside
L30 4GB
Solicitors
Peter, Peter & Wright
1 Queen Street
Bude
Cornwall
EX23 8AZ
All trustees of the chaiity are also appointed directors of the company.
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 31 May 2024 and signed on its behalf by..
Mrs S Jones - Trustee
Page 4

Inde
endent Examiner's R9
ort to th• Trustees of
Eventide Residential Home Limited
Independont ¢xaminerfs report to the trustees of Eventide Residential Home Limlted ('the Cornpanrfl
report to the charity trustees on my examination of the accounts of the Company for Ihe year ended
31 December 2023.
Responslbllltles and basis of report
As the charity's trustees of the Company {and also its directors for the purpos8s of company lawl you are responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Acfl.
Having satisfied myself that the accounts of the Company are not required lo be audited undei Part 16 of the 2006 Acl
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 Ilhe 2011 Act.). In carrying out my examination I have followed the
Direction5 given by the Charity Commission vnder Sectson 145(51 {bl of the 2011 Act.
Indèpendent examinerfs statement
Since your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I can confirm
that l am qualified to undertake the examination because l am a member of the Institute of Chartered Ac¢ountants in
England and Wales. which is one of the listed bodies.
I have completed my examination. I confim that no matters have come to my attention in connection wth the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Acl., or
the accounts do not accord with those records., or
Ihe accounts do not comply with the accounting requirements ol Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair wew which is not a matter considered as part of an
independent examination., or
the accounts have not been prepared in accordance with the methods and principle5 of Ihe Statement of
Recommended Practice for accounting and reporting by charities (applicable to Charities preparing their
accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 10211.
I have no concerns and have come acros5 no other rnatters in connection with the examination lo which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Davrd Nigel Cox
Metherell Gard Ltd
Chartered Accountants
Burn View
Bude
Cornwall
EX23 8BX
Date..
Page 5

Eventide Residential Home Limited
Statement of Financial Activltles
oratin
an Income and Ex enditure Account
for the Year Ended 31 De¢ember 2023
Incor
2023
Total
funds
2022
Total
funds
Unrestricted
funds
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
30
30
1,306
Charitsble activities
Care and relief of the elderly
Grants received
680.337
680.337
3,600
647,852
12.423
3.600
Investment income
2,711
2,711
1.058
Total
683.078
3,600
686,678
662.639
EXPENDITURE ON
Charitable activities
Care and relief of the eld6rly
705,236
1,136
706,372
645,067
NET INCOMEI{EXPENDITUREI
122,1 $81
2,464
(19.694)
17.572
RECONCILIATION OF FUNDS
Total lunds brought forward
310.441
310,441
292.869
TOTAL FUNDS CARRIED FORWARD
288,283
2,464
290,747
310,441
The notes form part of these financial slalements
Page 6

Eventidg Residèntial Hom? Limlted
Ro istered number: 04130514
Balance Sheet
31 December 2023
2023
Total
funds
2022
Total
funds
Unrestricted
fund5
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
10
113,463
112,463
91,309
CURRENT ASSETS
Debtors
Cash at bank and in hand
49,145
154,718
49.145
157,182
11.179
236.958
12
2,464
203,863
2,464
206,327
248,137
CREDITORS
Amounts falling due within one year
13
(29,043)
{29.0431
129.0051
NET CURRENT ASSETS
174.820
2.464
177,284
219,132
TOTAL ASSETS LESS CURRENT LIABILITIES
288.283
2.464
290,747
310,441
NET ASSETS
288,283
2.464
290,747
310,441
FLINDS
Unrestricted funds:
General fund
Restricted funds
15
288,283
2.464
310,441
TOTAL FUNDS
290,747
310,441
The charitable company 15 entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 Decembei 2023.
The members have not required the company lo oblain an audit of its financial statements for the year ended
31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
lal
ensuring that the charitable company keeps accounting records that comply wth Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affair5 of the charitable company a5
al the end of each financial year and of ils surplus or deficit lor 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 slatemenls. so far as applicable to the charitable company.
{bl
These financial slalements have been prepared in accordance with the provisions applicable to charitable companie5
subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 31 May 2024 and were
signed on its behal
by..
GHod
so
Trustee
The notes form part of these financial slalements
Page 7

Eventide Residenlial Home Limited
Cash Flow Statement
for the Year Ended 31 December 2023
2023
2022
Notes
Cash flows from operating activities
Cash generated from operations
(51,549}
33,544
Net cash lused inllprovided by operating activities
<51,549}
33.544
Cash flow$ from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
(30,8151
1,092
1,496
15,2581
1,037
Net cash used in investing activities
(28,2271
14.2211
Change in cash and cash equivalents In
the reportlng period
Cash and cash equivalents at the
beglnning of the reporting perlod
179,776)
29.323
236,958
207,635
Cash and cash equivalents at the end of
the reporting perlod
157.182
236.958
The notes fo￿ part of these financial statements
Page 8

Evgntid9 Residential Home Limited
Notes to the Cash Flow Statement
for the Year Ended 31 December 2023
RECONCILIATION OF NET {EXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2023
2022
Net (expenditurg)lincorne for the reporting period (as per the
Statement of Financial Activities)
Adjustments for..
Depreciation charges
Loss on disposal of fixed assets
Interest received
(Increase)Idecrease in debtors
Increaselldecrease) in creditors
{19.694}
17,572
7,278
291
(1,496>
137.9661
38
6.302
(1.0371
21.114
{10.4071
Net cash (used inllprovided by operations
151,5491
33,544
ANALYSIS OF CHANGES IN NET FUNDS
Al 1.1.23
Cash flow
At 31.12.23
Net cash
Cash at bank and in hand
236.958
(79,776)
157,182
236,958
179,7761
157.182
Total
236.958
(79,776)
157.182
The note5 fomi part of these financial slalemenls
Page 9

Eventide Residential Home Limited
Notes to the Financial Statements
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basls of preparlng the flnanclal statements
The financial statement5 of the charitable company. which is a public benefit entity undef FRS 102, have been
prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by Charities.. Ststement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applic2ble in the UK and Republic of Ireland {FRS 1021 {effective 1 January 2019),,
Financial Reporting Stsndard 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 cosl
convention.
The Charity is a company limited by guarantee and has no share capital. In the event of the charity being wound
up, the liability in ￿spect of the guarantee is limited to £10 per member of the charity. See charity reference
and administration details on the trustees report page 3.
Accounting policies
The principal accounting policies adopted, iudgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows..
Incomé
Income is r8cognised in the Stat8m8nl of Financial Activities when the charity has enlitlem8nt lo the funds. il is
probable that the income will be received and the amount can be measured reliably.
Accommodation charges are recognised in the Statement of Financial Actsvities when the Charity is legally
entitled to the income and as the right to consideration is obtained through perfomiance of contractual
obligation. Income received in advance has been treated as deferred and is shown in note 13.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date.
In the event that a donation is subject lo conditions that require a level of performance before the charity is
entitled to the funds, the income is deferred and not recognised until either those conditions are fully mel. or the
fulfilment of those conditions is wholly within the control of the charity and it 15 probable that those ¢ondilittns
will be fulfilled in the reporting period.
Interest and all other income is recognised when receivable and the amount can be measured reliably.
Grants received
Income from grants is recognised in the Slalement of Financial Activities once the charity hag enlillem8nl 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. il 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 costs related lo the category. Where wsts Cannot be
directly attribvted to particular headings Ihey have been allocated to activities on a basis consistent with the use
of resources.
Irrecoverablé VAT is charged as an expense against the activity for which the expenditure arose.
Allocation and apportionment of costs
Support costs are those that assist the work of the charity bul do not directly represent charitable activities and
include office costs, governance costs, adminislralive and payroll c051s. Governance costs include those
involved in the public accountability of the trust and ils compliance with regulation and good practi￿.
The trustees believe that there is only one charitable activity and support COSts have been allocated as per the
analysis shown in note 6.
Tangible fixed assets
Tangible fixed assets are slated at cost less accumulated depreciation and accumulated impairment losses.
Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the c051, less estimated
residual value. of each asset on a systematic basis over ils expected useful life as follows..
Page 10
continued...

Eventide Residential Horne Limited
Notes to the Financlal Statements continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES- Contlnued
Tangible fixed assets
Freehold property
- 2•h- 10°A on ¢osl (excluding Landl
other tangible fixed assets - 10•]• on cost
Assets are not generally capitalised below a value of £250.
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.
Designated fund5 are unrestricted funds earmarked by the Iruslees for particular purposes.
Restricted fvnds are subjected to restrictions on their expenditure imposed by the donor.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
over the perii)d of the lease.
Employee benefits
When employees have rendered Service to the trust. short-term employee benefits to which the employees
are entitled are recognised at the undi5counted amourbl expected lo be paid in exchange for that seN1￿.
The trust operates a defined contribution plan for the benefit of ils employees. Contributions are expensed as
they become payable.
Details of contributions are shown in note 9.
Debtors and creditors receivable I payable within one year
Debtors and ¢￿dItors with no staled interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in expenditure.
Financial instruments
All financial instruments are recognised initially at transaction pri￿ excluding transaction costs and
subsequently at amortised cost. These include cash al bank, debtors and creditors.
DONATIONS AND LEGACIES
2023
2022
Donations
30
1,306
INVESTMENT INCOME
2023
2022
Interest received from deposits
2,711
1,058
Page 11
continued...

Eventide Residentlal Horno Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
INCOME FROM CHARITABLE ACTIVITIES
2023
2022
Care and
relief of
the
elderly
Grants
received
Total
activities
Total
activities
Accommodation charges
Grants
680.337
680.337
3,600
647.852
12.423
3,600
680,337
3.600
683,937
660,275
During the year the following grant5 were received and recognised (or released from defe￿ed income), in the
accounts from government, government agencies and similar bodies either local. national or international.
Cornwall council digilalising social care records grant
3.600
SUPPORT COSTS
Support
costs (see
note 61
Direct
Costs
Totals
Care and relief of the elderly
590,850
115.522
706.372
SUPPORT COSTS
Human
resources
Governance
costs
Management
Tota15
Care and relief of the elderly
106,057
1.837
7,628
115,522
Activity
Management
Hurnan resources
Governan￿ costs
Basis of allocation
Care and relief of the elderly
Care and relief of the elderly
Care and relief of the elderly
Page 12
continued..

Eventide Residential Home Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
SUPPORT COSTS - continued
Support costs, included in the above, are as follows..
Management
2023
Care and
relief of
the
elderly
2022
Total
activities
Hire of plant and machinery
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advert15ing
Training and weltare
Licences
Repairs and renewals
Depreciation of tangible and heritage assets
Loss on sale of tangible fixed assets
2,841
12,246
6.424
16,841
2.210
1,390
66
6.868
4,424
45,178
7,278
291
2.560
13,845
4,785
16,895
1,742
1,542
50
3,930
2,547
33,434
6,302
106.057
87.632
Human rgsourcè$
2023
Care and
relief of
the
elderly
2022
Total
activities
Professional fees
1.837
723
Governance costs
2023
Care and
relief of
the
elderly
2022
Total
a¢tivFlies
Trustees. expenses
Independent examiners, costs
Legal and professional
59
2.502
5.067
64
2,448
1,902
7,628
4,414
Page 13
continued...

Eventide Residgnlial Horne Lim119d
Notes to the FTnancial Statements - continued
for the Year Ended 31 December 2023
NET INCOMEI{EXPENDITURE
Net incomel(expenditurel is stated after chargingl(¢rediting)-'
2023
2022
Independent examiners, costs
Depreciation - owned assets
Hire of plant and machinery
Deficit on disposal of fixed assets
2.502
7.278
2,841
291
2,448
6,303
2.S60
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 Dècember 2023 nor for the yeaf
ended 31 December 2022.
Tru$tees' expenses
2023
2022
Trustees, expenses
59
64
Included in trustees expenses are costs for committee meetings. these Costs relate to all of the trustees.
STAFF COSTS
2023
2022
Wage5 and salaries
Social security costs
Pension costs
Agency costs
510,494
26,068
6,520
7,709
474.405
26,427
6.034
6,027
590,806
512.893
The average monthly number of employees during the year was as follows
2023
33
2022
32
Head count- excluding Iruslees
No employees received emoluments in excess of £60.000.
The employee benefits of the key management personnel was £40,84712022- £36,575).
Page 14
continued...

Eventide Residential Home Limited
Notes to the Flnanclal Statements - continued
for the Year Ended 31 December 2023
10.
TANGIBLE FIXED ASSETS
Plant and
machinery
et
Land and
buildings
Totals
COST
At 1 January 2023
Additions
Disposals
109.853
44,423
30.815
(1.832)
154,276
30,815
{1,8321
At 31 December 2023
109,853
73.406
183,259
DEPRECIATION
At 1 January 2023
Charge for year
Eliminated on disposal
38,619
3.304
24,348
3,974
{449)
62,967
7,278
{4491
At 31 December 2023
41,923
27,873
69,796
NET BOOK VALUE
At 31 December 2023
67,930
45.533
113.463
At 31 December 2022
71.234
20.075
91,309
Included in c05t or valuation of land and btjildingg is freehold land of £2.000 {2022 £2,000) which is not
depreciated.
The trustees recognise that there is a difference between the cairying value and the market value of the land
and buildings. The property has a market value that is significantly higher than the carrying value. Due to the
cost of doing so, no formal valuation has been carried out to quantify the difference.
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade debtors
Accrued income
other debtors
Prepayments
40.715
1,665
229
6,536
6,368
450
4.361
49.145
11,179
12.
CASH AT BANK AND IN HANO
2023
Total
funds
2022
Total
funds
General
fvnd
Restricted
fund
C?5h in hand
Current account
Deposit account
Charity Bond
260
13,461
55,997
85.000
260
15,925
55,997
85,000
269
94,081
55,507
87.101
2,464
Total
154,718
2,484
157,182
236,958
Page 15
continued...

Eventide Residential Home Limllgd
Notes to the Financial Statements - contlnugd
for the Year Ended 31 December 2023
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Oeferred income
Accrued expenses
10,378
15,930
2.735
7.160
18.801
3,044
29.043
29.005
Deferred income is the result of fvnds being ieceived in advance. This is calculated as follows..
2023
2022
Accommodation charges received in advance
Grant income {¢ondilions not met)
15,930
18,801
15.930
18.801
All of the 2022 deferred income was released in 2023.
14.
LEASING AGREEMENTS
Minimum lease payments under non4ancellable operating leases fall due as follows:
2023
2022
Within one year
Between one and five years
In more than five years
2,940
13,994
10,521
2,626
2,023
27.455
4,649
MOVEMENT IN FUNDS
Net
movement
in funds
Al
31.12.23
At1.1.23
Unrestricted funds
General fund
310,441
(22,158)
288,283
Restricted funds
Restricted fund
2,464
2,464
TOTAL FUNDS
310,441
(19,694)
290,747
Page 16
continued...

Eventide Residential Horne Limited
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
15.
MOVEMENT IN FUNDS - contlnued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
683,078
(705.2361
(22.1581
Restricted funds
Restricted fund
3.600
11,136)
2,464
TOTAL FUNDS
686,678
1706.372)
119.6941
Comparatives for movernent in funds
Net
movement
in funds
At
31.12.22
At1.1.22
Unrestricted funds
General fvnd
292,869
17,572
310,441
TOTAL FUNDS
292,869
17,572
310.441
Comparative nel moveTnent in funds, included in Ihe above are a5 follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fvnd
662,639
1645.0671
17.572
TOTAL FUNDS
662.639
1645,0671
17,572
16.
RELATED PARTY DISCLOSURES
Mr G Hodgson. a trustee, has a family member who controls Hodgson Insurance Services who acted as the
insurance broker for the charity in the year. The amount of the insurance paid wa5 £7,443 {2022'. £5,061).
Page 17
continued...

Eventide Residential Home Limltod
Notes to the Financial Statements continued
for thg Year Ended 31 December 2023
17.
GOING CONCERN
No material uncertainties exist in relation to the going concern of the charity.
Page 18