Company registration number.. 01992759
Charity registration number.. 517478
Northern Counties Eventide Home Limited
,(A company limited by guarantee)
,.￿nnua.1.RIePort.a￿d Financial Statements
for the Year Ended 31 March 2024
KM
Chartered Accountants
I st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashirc
BBII IJG
*A0903WF*
0710812024
COMPANIES HOUSE
A18

Northern Counties Eventide Home Limited
Contents
Reference and Administrative Details
Trustees, Report
2to5
Independent Examiner's Report
Statement of Financial Activities
Balance'sheet
Statement of Cash Flows
Notes to the Financia,l.Siatements
Ioto 16

Northern Counties Eventide Home Limited
Reference and Administrative Details
Chairman
Dr P G Barton
Truslees
Dr P G Barton
Mr P G Cooper
MrFGParr
Mr D Singer
Mr P G Cooper
Secretary
Principal Office
36 Lancasier Road
Birkdale
Southport
Lan¢a5hire
PR8 2LE
Regtstered Office
36 Lancaster Road
Birkdale
Souihport
Lancashire
PR8 2LE
Company Registration Number
01992759
Charity Registration Number
517478
Bankers
Royal Bank of Scotland
269 Lord Street
Southport
Lancashire
PR8 IPH
Independent Examiner
KM
Cliartered Accountants
I st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BBII IJG
Page I

Northern Counties Eventide Home Limited
Trustees, Report
The trustees, who are directors for the purposes of company law. present the annual report together with the
financial statements of the charitable company for ihe year ended 31 March 2024.
The Company is l imiled by guarantee and registered with the Charity Commission with a Charity registralion
number of 517478. Th¢ Company registration number is 01992759,
Trustees
Dr P G Barton
Mr P G Cooper
MrFGParr
Mr D Singer
Objectives and activities
The Charity's sole objective and activity is to operate a home which provides residential and dementia care. The
home operates using the name ' Evenlide, and it has been located in the residential area of Birkdale. Souihport
since 1961. Evenlide is registered with the Care Quality Commission (the 'CQC'). The home originally caille
into being at the initiative of a group of interested Christians and it retains its strong Christian ethos. Its
inspiration and values are therefore derived from the Christian faith,
It is anlicipaied thai the Charity will continue to seek to provide the highest standard of care possible and meet
all relevant regulatory requirements.
Achievements
The home has ¢onlinued to provide an environment conducive to meeiing both physical and spiritual needs of
all residents. Evenlide's residents include both permanent residents and those staying on a short term basis for
Ihe purpose of respite care and convalescence. During the year under review, the number of permanent residents
averaged 19 and 15 people benefitted from respite care.
There have been many challenges in the care home sector in recent years and the home is not immune from
those. In addition residents are increasingly dependent and frail. Eventide has however continued to provide
quality care and strives to achieve the highest rating from the CQC, The home continues lo be maintained to
high standards as funds permit.
A range of activities has been provided for residents during the year under review
within the home and its
grounds and also using Eventide's minibus. Residents participate as able. Limitation5 on family and other
visitors have been lifted during the year.
Eventide is reliant upon ihe efforts of its employees who are highly committed and the home is hugely indebted
to its employees for their efforts in recent year5 in deal ing with the challenge of the Covid 19 pandemi¢.
Publlc benellt
The trustees have considered guidance issued by the Charity Commission on public benefit in deciding what
activities the charity should undertake. Consequently. in recognising the principles of the philosophy, in the
course of the year under review, the charity has reduced fees, at a cost to the charity. This al lows a number of
residents to remain in the home regardless of their ability to supplement the Local Authority payments.
The trustees confirni that they have complied with the requirements of section 4 of the Charities Act 201 I to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 2

Northern Counties Eventide Home Limited
Trustees, Report
Finaneial review
The Charity returned a surplus of £53.103 for the year ended 31 March 2024 (2023.. deficit of £63,824). Funds
ai the balance sheet dale amounted to £570,648 in property (2023.. £569,796), with general fund5 in surplus
amounting to £25.929 (2023: deficit of £26,322).
The Charity's home was last valued for the purpose of the financial statements in 2017 and further details given
in note I I to the financial statements.
It 15 the policy of the Charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to three months, expenditure. The trustees consider that reserves at this level
will ensure that, in the event of a significant drop in funding, as a result of reduced occupancy levels or
unplanned maintenance costs, they wil I be able lo continue the Charity's current aclivilies whi le consideration is
given to addressing additional fund ing. The level of free reserves at 31 March 2024 was £25,929 (2023.. £Nil)
which is below the iarget. The Iruslees wil l endeavour to increase reserves in the comiiig year.
Going Concern
The Charity had net current assets of £25,929 at 31 March 2024 {2023'. net currenl l iabililies of £26,322). The
trustees exercise close financial management of the charity and note the following..
Unrestricted donations of £48,752 have been received during the year under review with further gifts of £971
received between l April 2024 and 30 June 2024.
The increase in occupancy noted last year has been sustained and significant fee increases have been
implemented.
At the same time, income from respite care has increased from £16,488 in the year ended 31 March 2023 to
£36,888 in the year ended 31 March 2024.
In addition the trustees are continuing to seek grant funding to cover the cost of outstanding repairs and
improvemenls.
For these reasons the accounts have been prepared on a going concern basis.
Structure) governance and management
The trustees are committed to good governance and to maintaining Ihe highest standard5 of integrity in all the
Company's activities.
Page 3

Northern Counties Eventide Home Limited
Trustees, Report
Organisational strueture ind decision making
The trustees met on seven occasions during the year under review and a formal agenda, together with supporting
papers, was circulated in advance of each meeting. All such meetings were held using Zoom.
The General Manager is Miss E Barr and she is supported by the Care Manager (Miss K Gorton) and other
members of staff. Both have extensive experience appropriate to their respective roles and attend the frustee
meetings.
Matters considered at such meetings include'.-
l . Review of financial reports including the annual financial statements;
2. Consideration of a report from the General Manager on a wide range of operational matters.
3. Annual salary and fee reviews
4. Succession planning. and
5. The strategic direction of the Company.
Potential new trustees with expertise in relevant areas are appointed based on recommendations made by the
existing trustees through Iheir contacts within the Christian Brethren. Induction and Iraining for new trustees is
undertaken as is deemed necessary by the serving trustees.
The Charity is supported in HR marters by Cornerstone Resources Limited and its accounts processes are
largely outsourced lo Simplysolved. Payroll processing is dealt with by another third party supplier.
Major risks and management of those rlsks
De¢i5ion Making
The trustees delegate the day-lo-day management of the operational activities to the General Manager and the
other local pemanent staff, none of whom are trustees. Staff are subject to the overall supervision of the
trustees. There is a proce55 whereby trustees make periodic inspection vi51ts in addition to any visits in
connection with formal meetings. Employees receive regular mandatory and non-rnandatory training with the
majority of staff exceeding Ihe level of qual ifications required by legislation.
Major risk and management of those risks
The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks. These risks mainly relate to Ihe health of ihe residents, the
availability of the home and staff, and the wider policy issues affecting the sector. Risks are additionally
monitored during supervisory visits and are covered by the system of regulatory inspections that apply to
residential homes as a result of registration with. the CQC.
Page 4

Northern Counties Eventlde Home Limited
Trustees, Report
Webslte
The Charitys website address Ys www.eventidecaTehom&co.uk and a range of infonnation about the Charity is
conlained there. This includes the latesi CQC report.
Small Companles provlslon sta¢en*Dt
This report has bcen pr¢parcd in acwdance with the small compaoics rcgijne under thc Companics Act 2006.
The annual report was approved by the t￿￿te¢S of the charity on 12 July 2024 and signed on its behalf by:
BartoJJ
ainnan
nslec
Page 5

Northern Counties Eventide Home Limited
Independent Examiner's Report to the trustees of Northern Counties Eventide Home
Limited
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March
2024 which are set out on pages 7 to 16.
Respective responsibilities of trustees and examiner
As the charity 5 trustees of Northem Counties Eventide Home Limited (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 {'Ihe 2006 Aci,).
Having satisfied myself that the accounts of Northern Counties Evenlide Home Limited are not required to be
audited under Part 16 of rhe 2006 Act and are eligible for independent examination, I report in respect of my
examination of your.charity's a¢count5 as carried out under section 5 45 of the Charities Act 2011 ('the 2011
Act,). In carrying out my examination I have followed the Directions given by the Charity Cornmission under
section 145(5)(b) of. the 201,1 .Act.
Independent exami'ner's statement
Since Northern Counties.'Eventide Home Limiled's gross in¢ome exceeded £250,000 your examiner must be a
member of a.body listed .in..section 145 of the .2011 Act. I confirm that l am qualified to undertake Ihe
examination. because l am a member of the Association of Charity Independent Examiners, which is one of the
listed bodies.
I have completed.my exam,ination. l Gonfim that no matters have come to my attention in Connection with the
examination.giiiing me.cause to believe..
accounling'¥ecords were not kept in respect of Northern Counties Eventide Home Limited as required by
section 386 of the 2006 Act; or
2. the accounts.do not accord.w,ith ,those records-.or
3. the accounts.do not comply with the accounting requiremenls of secrion 396 of the 2006 Act other than
any requirement thal.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 lapplicable to cliarilies 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 lo b¢ reach¢d.
Mark Heaton FCCA FCIE DChA
KM
I st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BBII IJG
12 July 2024
Page 6

Northern Counties Ei ventide Home Limited
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Total
2024
Unrestricted
funds
Total
2023
Note
Income from:
Donations and legacies
Charitable activities
48,752
835,273
48,752
835,273
19,599
728,688
19.599
728 688
Total income
884,025
884 025
748,287
748,287
Expenditure on:
Charitable activities
(830,922)
(830,922)
Total expenditure
Net incomel(expenditure)
(830,922)
830.922
(812,11
53,103
53,103
63.824)
(63,824
Net mo.vement in funds,,
53,103
53,103
(63,824)
(63,824)
Reconciliation'of funds
Total funds brought forward
Totalifunds carried forward
543,474
543 474
607,298
607,298
15
596,577
596,577
543,474
543 474
All of'thdeharity's paetivilies derive from continuing operations during the above two periods.
The funds breakdown ,for 2024 and 2023 is shown in note 15,
Page 7

Northern Counties Eventide Home Limited
(Registration number: 01992759)
Balance Sheet as at 31 March 2024
2024
2023
Nole
Fixed assets
TaDgible ossets
570,648
569,796
Current 4JJets
Debtors
Cash at bank and ID baDd
12
23.933
69,055
14,011
41.229
92.988
55,240
Credltors: AmouDls falllDg due wlthln one year
13
67.059
Net eurrent assetsl(IIAblltdes)
25,929
26,322
Net assets
596,577
543.474
Funds of the chgrlty:
UDreBtricted income fuo
Unrestricted fimds
596,577
543,474
Total funds
15
596,577
543,474
For the fAttancAal year euded 31 March 2024 the cberity was cntitlcd io excmption from audit under section 477
of thc Compaoie5 Act 2006 relating to srnall companies.
Directors, responsibilities:
The members hav¢ no¢ r¢quir¢d the cbwity to obtain an audit ot its accounts for th¢ year in quesrion in
accordan￿ with $￿tIOn 476; and
The directors a¢knowl¢dge th¢ir r¢spon8ibilities for complying with the ttquiremcnts of the Act with icspccl
to arKountin8 r¢cords •nd thr pryraiion of accoullts.
These accounts havc been prepared in accordance with the provisions applicable to companies subject to the
small companies regime.
Th¢ financial stalements on pages 7 to 16 were approv¢d by the tn￿te¢s. and authorised for issue on 12 July
2024
on their bchalf by:
on
Chaimian and
Page 8

Northern Counties Eventide Home Limited
Statement of Cash Flows for the Year Ended 31 March 2024
2024
2023
Note
Cash llows from operating Activities
Net incomel(expend iture)
53,103
(63,824)
Adjustments to cash flows from non-cash items
Depreciation
95
53,198
(63,824)
Working capital adjustments
Increase in debtors
(Decrease)lincrease in creditors (other than deferred income)
(Decrease)lincrease in deferred income
12
(9,922)
(9,590)
4,913
(5,636)
6,187
9,784
Net cash flows from operating activities
28,773
(53,489)
Cash flows from investing aetivitie$
Purchase of tangible fixed assets
Net increase/(decrease) in cash and cash equivalents
947)
27,826
(53,489)
94,718
Cash and cash equivalents opening balance
41,229
Cash and cash equivalenrs closing balance
41,229
All of Ihe cash flows are derived from continuing operations durin8 the above two periods.
Page 9

Northern Counties Eventide Home Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Charity status
The charity is l imited by guarantee, incorporated in England and Wales, and consequently does not have share
capital. Each of the trustees is liable to contribute an amount not exceeding £ I towards the assets of the charity
in the event of l iquidation.
The address of its registered office 15..
36 Lancaster Road
Birkdale
Southport
Lancashire
PR8 2LE
The principal place of business IS:
36 Lancaster Road
8irkdale
Southport
Lancashire
PR8 2LE
These financial statements were authorised for issue by the trustees on 12 July 2024.
2 Aecountlng poll¢ies
Summary of significant atcounting polieies
The prin¢ipal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistenlly applied to all the years presented, unless otherwise slated.
Statement of compliance
The financial slalements have been prepared in accordance with Accounling 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 l January
2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102). They a150 comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
Northern Counties Eventide Home Limited meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The Irustees assess whether the use of going concern is appropriate i.e. whether there are any material
uncertainties related to event5 or conditions that may cast significant doubt on the ability of the charity to
Continue as a going concern. The trustees make this assessment in respect of a period of one year from the date
of approval of the financial slalements.
Factors relating to the trustees, assessment are noted in the trustees, report.
Page 10

Northern Counties Eventide Home Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Income
Al l income is recognised once the charity has entitlement lo the income, it is probable that the income will be
received and the amount of the income receivable can be Ineasured reliably.
Deferred income
Fees for residential care are invoiced in advance on a four-weekly cycle. Amounls invoiced for future periods
are included within deferred income at balance sheet dates and are released to incoming resources in the period
for which they have been invoiced. Deferred income further includes fees for the provision of residential care
received in cash in advance of invoice.
Expenditure
All expenditure is recogni5ed once there is a legal or constructive obligation to ihat expend iture, it is probable
settlement is required and Ihe amoui)I can be measured reliably. All costs are allocated lo the applicable
expenditure heading that aggregate simi lar costs to (hat category.
Chariiable expend iture comprises those costs incurred by the charity in the del ivery of 115 activilies and services
for ils beneficiaries. It includes both costs that can be allocated directly lo such activities and those cosls of an
ind irect nature necessary lo support thein.
Covernance Costs
These include the cos15 attributable to the charity'5 compliance with constitutional and statutory requirements,
including independent examination, strategic management and trustees, meetings and reimbursed expenses.
Thxatio
The charity is considered to pass Ihe tests set out in Paragraph I Schedule 6 of the Finance Acl 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordinglyj the
charity is exempt from laxation in respect of income or capital gains received within categories covered by
Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act
1992, to the extent thal such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is provided on tangible fixed asseis so as to write off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follows:
Asset class
Long leasehold property
Pixtures and fittings
Motor vehicles
Depreciation rnethod and rale
Not depreciated
I 00/0 on reducing balance
250/0 on reducing balance
Page 11

Nortbern Counties Eventide Home Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of
the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further
contributions even if the fund does nol hold sufficient assets to pay all employees the benefits relating to
employee service in the current arbd prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are
due. If contribul'ion payments exceed the contribution due for service, the excess is recogn ised as a prepayment.
3 Income from donations and legacies
Unrestricted
funds
Total
2024
Total
2023
Ceneral
Donationtr from.individuals
48.752
48,752
19,599
4 Income from eha rltable activities
Un restricted
funds
Total
2024
Tota I
2023
Ceneral
Provision of residential care
835,273
835,273
728,688
S Expendltu re on eharita ble aelivilies
Unrestrlcled
funds
Total
2024
Total
2023
General
Note
Residential care
Depreciation of fixed assets
Staff costs
Governance costs
223.893
95
586,122
20,812
223,893
95
586,122
20,812
255,301
535,223
21,587
830.922
830,922
Page 12

Northern Counties Eventide Home Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
6 Analysis of governance and support costs
Unrestricted
funds
Total
2024
Total
2023
General
Independent examiner's fees
Payroll and bookkeeping fees
2,625
18,187
2,625
18,187
2,500
19,087
20,812
20,812
21,587
7 Trustees.remuneratlon.and expenses
No trustees, 'iior any persons connected with them, have reteived any remuneralion from the charity during the
year.
No trustees have recei,ved any reimbursed expenses or any other benefits from the charity durin8 the year.
8 Staff costs
The aggregate payr.oll c051$ were as follows..
2024
2023
Staff costs during the'year were:
Wages and salaries
Social security costs
Pension costs
536,327
37,812
11,983
490,088
33,902
11,233
586.122
535,223
The monthly average number of persons (including senior management team) employed by the charity during
the year expressed'as full lime equivalents was as fol lows..
2024
2023
No
Charitable activities
30
28
No employee received emoluments of more than £60,000 during the year.
Page 13

Northern Counties Evelltide Home Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
9 Independent examiner's remuneration
2024
2023
Examination of the financial statements
2.625
2,500
10 Taxation
The chariry is a registered charity and is therefore exempt from taxation.
I l Tangible fixed assets
Land and
buildings
Furniture and
equipment
Motor
vehleles
Totgl
Cost or valuation
At l April 2023
Additions
569,796
7,980
947
37,964
615,740
947
At 31,March 2024
569,796
8,927
37,964
616,687
Depreciation
At l April 202J'
Charge for the year
7,980
95
37,964
45,944
95
At 31 March 2024
,075
37,964
46,039
Net book value
At 31 March 2024
569,796
852
570,648
At 31.M8rch 2023
569,796
569,796
Revaluation
Land and buildings comprise a leasehold property with a lease of 999 years from l January 1904. This was
revalued on 13 June 2017 at £550,000 by Fitton Estates, independent specialist estate agents of Southport,
Mer5eyside and this revaluation is reflecied in the accounts.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £492,066
(2023 - £492.066).
Page 14

Northern Counties Eventide Home Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
12 Debtors
2024
2023
Trade debtors
Prepayments
21,950
1,983
12,448
1,563
14,011
23,933
13 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other taxation and £OGial security
Other creditors
Accruals
Deferred income
8,152
9,651
4,838
7,368
37,050
67,059
12,818
7,331
2,053
17,397
41,963
81,562
2024
2023
Deferred ,income - brought forward
Resources.deferred'.in the period
Amounls'..released .from previous periods
Deferred income - carried..forward
41,963
5,559
10,472)
32,179
10,472
(688
37,050
41,963
14 Pension and other schemes
Defined contrlbutlon pension scheme
The charity operates a defined contribution pension scheme. The pension c05t charge for the year represents
conlributions payable by the charity to the scheme and amounted to £11,983 (2023 £11,233).
Contributions totalling £2,248 (2023 £2,036) were payable to the scheme at the end of the year and are
included in creditors.
Page 15

Northern Counties Eventide Home Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
15 Funds
Balance at I
April 2023
Incoming
resources
Resources
expended
Balance 9¢ 31
March 2024
Unrestritted funds
General
465.744
884,025
(830,922)
518.847
Revaluation reserve
77,730
77,730
Total funds
543,474
884.025
830,922)
596,577
Balance at I
April 2022
Incoming
resou rces
Resou rces
expended
Balance at31
March 2023
Unrestricted funds
General
529,568
748,287
465,744
Revaluation reserve
77,730
77,730
TolAI funds
607,298
748,287
543,474
16 AnAlysis of net assets between funds
Unrestricted fuiid$
Ceneral
Designated
Total funds
Year Ended 31st March 2024
Tangible fixed assets
Current assets
Current liabilities
492,918
92,988
(67,059)
77,730
570,648
92.988
(67,059)
Total net a55et5
518,847
596,577
Unrestricted funds
General
Designated
Total fund$
Year Ended 31st Mareh 2023
Tangible fixed assets
Current assets
CU￿ent liabilities
492,066
55,240
(81,562
77,730
569,796
55,240
(81,562)
Total net assets
465,744
543,474
Page 16