REGISTERED COMPANY NUMBER: SP1870RS (S¢o¥l*•d)
for

ridd
ine & District
Content$ of tb¢
for the Year E
ID*
el*1 St*temeDts
th
tember 2024
P*%e
Report of the Truste
I to 4
Report of th¢ Independent Auditorj
ststem¢nt of FID*ttel￿ Aetlvltl
BAlan¢¢ Sheet
Notes to tht Fln•ndal St•teme•ts
Detalled St*temen¢ of FIn￿CIAl Actfvld
16 to 17

Abbe
Irvine & Dlstriet
Llmited
ort of tbe Truste¢5
for ihe Ye4r Ended Joth
tem
20
The trUStee8 who are also directors of the ¢batity for the PUTw>se5 of th¢ Compatiies Act 2006. pr¢seDi their Teport with
the financial stat¢ments of the charity for th¢ year ended 30th SeptembeT 2024. The mistee5 have adopted the provisions
of Accounting and Reporting by ChaTiti&q.' Sthtem¢nt of RCCOMmend￿ Practice app￿￿ble to chaTities pr¢pariDg thcir
¢counts in accordance with thc FinaD¢l￿ Reporting StsDdard applicabk ID the UK and Republi¢ of Ireland IFRS 102)
{effectiv¢ l Janugry 2019).
OWEcrtVES AND AcTIV￿lEs
ObJectlv¢5 *Dd alms
The Principal activity of the society is to provid¢ x¢onMnod¥tion. ure and comp#nioDthip for lonely or fr&il ¢lderly
peopl¢ in acwrdatK¢ with the aims and prncipl¢$ of thc Abbcyfield Society Limitr
The rn1¢5 of the Abbeyficld So¢iery. of which the Irvine Society ig an 8ffiliaied memb¢r. govern the appointsnent of the
Commiiie¢ which is charg¢d with the mana8em¢nt of th¢ Sociw in furtherance of its principal aetivity, fund
mona8em¢nt and financial affairs generally. Mcmbers of the Executive Committrc are ¢hO￿n by selcction or election
and ¢a¢h on¢ becomes a member of th¢ ￿KIety upon payment of £l."sbaTiD8 the back-up of M¢mb¢r Socicti¢s. and of
Cowity. RegionE41 National Volunte¢Ts and StatT' (The Abbeyfi¢ld S￿lery. S¢piemb¢r 1997). Each member of tbe
Executive Committee 1$ 8ppoint¢d for a terni of thrtt y¢sYs following which heJsh¢ is required to relire but is ¢118ible
for rcwel¢etion. The Ex¢¢utive Committre mc¢ts as •MI when required, iwluding the MINIMUM thrK monthly
m¢cting$.
Th¢ society 18 an affiliated member of Th¢ Abwold &xiety by payiDtht of wwual 8ubsaiption.
STRATEGIC REPORT
Aehlev¢men¢ *Dd perftsm*n¢¢ Ch*rlt*ble •¢tlvi¢les
The tru8t¢¢s are satisfied that the prirn￿ objecuves of the chtirity hjve bem achieved d¢5Pite the ¢hallen8e8 pr¢sented
by the COVLD-19 pandemic as ￿ferred to below. The tntstees are committed io mainl8ining the fabri¢ of the house in ihe
highest sto1¢ of ropair for the beDcfit of th¢ residents.
Flnancl*l revlew
Th¢ fman¢ial results for th¢ year ar¢ sd oui in the statemrfli of financial ictiviti¢s and the position at the end of the yeAr
is as shown on thc balance sheet. The10ss for the year hag been transf¢rred io the accumulated Surplus. The trusiee8 are
utely aware of the nwl to have adequa￿ reseTves and will Wo￿1￿8 to a¢wmulate appropriatc reserves iti the
Coming ye￿S through a pro8ramme of in¢re8se5 in residenls, ¢￿￿e5 and c05t mitigation mc95ures. The PA5t 3 years
hhv¢ been cxtremely challenging for eare homes in Scoiland As a result of the COVID-19 8lobal p8ndemi¢ and the
con#iderable costs that W¢T¢ ￿￿¢s￿l1Y ineurred in comptyll)g with PPE requirements ¢tr.
In addition, th¢ in￿¢88c8 in NalioDal Minimum W4Bc Compliance and the introduction of workplace pensions haye both
had significant In￿￿1 on tb¢ ¢lwity'S finan¢u. Th¢ trus*¢s have also wnsidere4J the nalional Insurance ¢han8es
eff￿tive from April 2025.
As discloscd in th¢ 2024 a¢¢ouD￿ the tTUStees have undertaken a thorough financial Tevi¢w and have implen)¢nted
measures to both inue8se the rcveDue and to nw18ge costs attd ov¢rhead8. The tbis y¢ar h8ve significantty
impioved a8 a resulL At th¢ date of this reporL th¢ home is fi￿lY wcupied.
The tswiees would lik¢ to conv¢y their thanks to all th¢ stsff for their ¢QDtinu¢d dedic¥ion to the wellbeing of the
residents.
Golng coneerD
The ¢n]stees have w)d¢rtaken a review of th¢ forwaTd chan"tsble trading and cash flow forecasts which will be uged to
monitor progrG88 on a regular b&8is. After ￿￿kIng enquiries. the bave a reasonable expectats'on that the charity
has adequate resouTfXS to continue OP¢T￿l￿g for the foreseeablc bjuwc. Accordthgly. the accounts continue to be
pr¢pared on th¢ going concern basis.
Future plans
The ttust¢¢s are cowmitt¢d to maiDiainiD8 the bouse in th¢ bigbest slate of Tepair for the b¢nefit of the tesid¢DIS.
Pa8e I

STRUCTURE, GOVERNANCE AND MANAGEMENT
Strncturt
TFL¢ society is regi8t¢red underTh¢ Co-op¢rative & Community B¢nefii SocAeti¢s Act 2014. The society is also a Scottith
registered ¢hariry. Charity llUTnb¢r SCOI1862.
Related parties
Th¢r¢ are no knovrn or undis¢losed r¢lated party Considu￿10rts.
Rlsk mAnageme￿t
The ttiJslee5 have a thityto identify and r¢view the risks to which the clwTity is exposed attdto ensure 8ppropriat¢ controls
are ID plaee lo provid¢ T¢asonable assurance agaiDSi fTaud and ¢rror.
Page 2

Abbe
rield
Irvine & District Socie
Limlted
Re
ort of tbe Trustees
ftsr the Year Ended 30th S temb 21124
REFERENCE AND ADMINISTRATIVE DETAItS
Regi$tered Company nutttber
SP1870RS {Seotland)
R￿lItered Charity number
Audltor9
Rogerson & Goldie
Staiutory AuditOTS
Charter¢d Accountants
29 Portland Road
Kilmarn¢xk
KAI 2BY
Pa8¢ 3

Abbe
Irvine & Distri¢t So¢1
Limlt
Re
ort of the Trus¢e¢s
the Ye#r EDded 30th Se
tember 21)24
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The tsvstees (who aT¢ also th¢ dir￿lorS of Abb¢yfield Irvine & DistrÉct SocTrety Lirnited for thc PUTposes of compally law)
ate r¢sportsible for preparing the Report of th¢ Trust¢cs and the fin￿¢]91 statetnents in auordarLC¢ with applichble law
and Unitrd Kill8doTD AccoulliiDg Stsndards (Unjied K]ngdom G¢ner8lly Accepted Accounting Practice).
Company law requires the trustees io pr¢paTe financial ststemrnts for each financial y¢8r wbich give 8 tsue and fair view
of th¢ state of affairs of the clharityble cornpany and of the incoming r¢sources and dpplicatson of resources, Lncludin8 thc
income and exp¢ndibJT¢, of the ¢haritable c05np￿Y for that puiod. In prq)arin8 those ftswicial Slat¢men￿ the tr￿$￿¢S
required to
s¢l¢cl Suitable accouttting policies and thcn apply tbcm consisienfly;
obsctwe thc m¢thods and principles in the Charity SORP.
make judg¢Tnents and esiimates that r¢asonable and prudent;
State wh¢ther applicabl¢ accounting Stand￿d￿ have b¢en followed subject to any material departure5 disclos¢d and
explaincd in th¢ financial stat¢ments-
prep￿e th¢ [￿all¢lai statemcnts on the going concern b&3is unJ¢ss li IS I￿pPrOPTIa￿ to presume that the chariiablc
company will coTh¢inue in busine56.
Th¢ truste¢s are r¢$ponsibl¢ for k¢¢ping proper ac¢ountin8 records which disclose with reasonable accw8Cy at 8ny lime
th¢ fmoncial position of th¢ charitable company to enable th¢m to ¢Ttsure that the fJnanci81 statem¢rtts comply with
the Companies Act 2(K)6. They atso r¢sponsible for safeguhrdÈn8 the assets of ibe ¢haritabl¢ ¢ompwJy and h¢nce for
tskillg reawllabl¢ $teps for the pwvenuoD alld d¢t¢¢tiOD of fraud and oth¢r i￿¢g￿lantic5.
In so far as the truske$ are aw4r¢'.
there is no r¢l¢vant audit it)fornatiOll of w￿Ch thc ch8ritsble compan￿5 auditors are Unawa￿,. and
the tTUStecs have iak¢o all st¢ps that they ou8ht to have tsk¢n io make th¢mselv¢s aware of any r¢levhot audit
infonnauon 8nd to ¢stsblish that the audi￿r$ are aware of that itsforn)atiOll.
AUDITORS
Thc auditors, Rogcrson & Goldie, will be Proposed for re-ap￿)7￿￿￿Cnt at the forthcomin8 Annual Genernl Meetin8
Approved by the b08rd of tr4LStees. as the eomp4ny dire¢tor4 on 28 April 2025 and signa on the bo8Td'$ bebalf by..
Pag¢ 4

Re
ort of the Inde
be
ri¢ld
Irvlne
Dls¢riet Socie
ndent AudltOTS to the Trus¢ed of
Limited
OplDSon
We have audited the financial stai¢ments of Abbeyfield Irvine & Distti¢t Socicty Liroited (th¢'charitable compang) f
th¢ year ¢ndcd 30th Sept¢mber 2024 which wrnprise th¢ Slat¢rnellt of Financial Activities. the Balonce Sh¢eL th¢ Cash
Flow Statem¢nt and Doles to the finaDcial sta*m¢nts. including a sumrnary of signific4Dt accounting polici¢s. The
f￿ancial reporting fr8mework thai has been appli¢d in th¢ir prq)ardtioD is applicabl¢ law and United Kingdom
Accounting Standard% Iutiitrd Killgdom Gen¢rally ACC￿￿0 A¢eountillg Practice).
In our opinion the financial 518tem¢nts".
give a true and fair view of the stste of th¢ clwitable Compl￿ affairs os at 30th Sept¢mber 2024 and of its iD¢oming
resources and applic8tiOll of r¢sources. including its In￿Me and exp¢nditiir¢, for the year then ended;
hav¢ been propcrly prepared in accordanee with Unit¢d Kingdom Generally Accepted Accounting Prnctice. and
have b¢¢n pr￿ared ID accordance with the requ7￿MentS of the Companies Act 2006, thc Ch8rities and Tn￿1¢
IDVtttment (Scotlalld) Act 2￿5 and Regul3tion 8 of the Ch&n"ties Attourlts (ScotlaDd) R¢gulations 2(J)6.
Basls for oplnlon
We conducted our audit in accordance with Intcmatior$81 Sthndards on Auditing (UK) (ISAS IUK)} and 4)plicable law.
Our rcspongibilities under those siandards ar¢ fiJnh¢r describ￿ in th¢ Auditors, respoDsibiliiies for the audit of the
rinaTLcial stat¢ments section of our report. Wc are ind¢pendeut of the charitabl¢ ¢omp8ny in bccordanc¢ wiib the ethical
r¢quirem¢nts thai are relevant io our audit of the finaDeial sratemeDts iti th¢ UK including the FRC'S Ethical stalld￿d,
and w¢ have fvlfjlled our oiher cthieal rcsponsibiliti¢s in 8ccordanc¢ with th¢ge requirements. We b¢li¢ve that the oudit
evidence we have obtained is sufficient and apwopriate to provid¢ & basis for w opinion.
Con¢luJloDs r¢l*titi8 to £r•lDg ¢on¢ern
We have nothin8 10 reporf in r¢spe¢i of the following rnattus in Telation to which the ISAS (UK) require us to report to
you where..
the tNsk¢s' use of the going concern basis of accountin8 in the prcparation of the fiTkncial statemcnts is not
appropriate. or
the tru5t¢es h&v¢ not disc105ed in th¢ fitwKial $taiem¢nts any identified mattrial uncerthinties that may cast Significant
doubt about th¢ chAritsble COMp￿￿S ability to continue to adopt the going con¢ern b¥si5 of acCoUntll￿ for a period
of at Icast tw¢lve month$ from the date when the fwncial ststements are authoris¢d for issue.
Otber Inform*tSoD
Th¢ trnste¢$ ore responsible for the other infomialion. The other infom￿tiOn comprises the information in¢luded in the
Annual Report. other th8n the financial slat¢ments and our R￿ort of the Indep¢ndeni Auditors th¢reort.
Our opinion on th¢ financial sthtements does not cover th¢ otherlnf0rn￿tioll ￿¢¢ptt0 th¢ extentotherwise explicidy
ststed in our T¢porL w¢ do noi express any forni of assur8nrx conclusion thereon.
In conttection with our audit of th¢ financiwl 5wements. our r¢8ponsibility is to read the oth¢r InforM￿￿On 8TrJ, in doin8
so consideT wheth¢r thc other inforniation is m8tcrially incoLsisl¢nt with th¢ financial statements or our knowlcdgc
otritained in the f¢udit or otherwise appeari lo Ix materially misstated. If w¢ identify such mat¢riHI I￿Onsi5tenclcs or
appar¢nt material miSsts¢e￿￿ts. we are required to determine whether there is a material mi$5tatement in the flnancial
statements or a rnatenai misstatemertt of the other infomauon. If. based on the WOTk we bave perfornied. w¢ conclude
that there is a rnateri&l missthtement of this other infom)ats'O￿ we are r￿ll1red to report that fact We hav¢ nothing to
report in this regard.
MAtttrJ on whlch we ¥Jre r¢oulred to report by exeept￿ll
We have nothing to repon in respecl of tbe foLlowin8 matt¢rn where the Chariti¢S AC￿UnLI (Scotland) Regulations 2006 requires ui
Teport to you if. ID our opiniou..
the infonnats.on givcn in the Report of the Trus¢Ks is Inco￿151¢￿1 in any material respxt with the f]nanci81 statements. or
Thc charitable company has not kept adquate a￿OUnting rccords.. or
the finaDcial statements ar¢ not in agreement with the a¢¢ountmg r¢eords 8Dd returns. or
we have not received •ll the llrforniation and cxplanati¢)ns we Tequire for our audit.
Responsibl]Itl¢6 fjf trustees
As explained mor¢ fully ID the Statement of Tru5tees' Responsibiliti¢s. the trnStees 8xe ￿SPonSIble for the pr¢paraiion
of th¢ fjnancial statett)¢nts and for b¢ing satisfied that they give a true #nd faÉr vTrew. and for such internal control 8S the
Jste¢s determiue is necessary io enable the pr¢parakn"on of financial statements that are free from material misstatejnent.
whether due to fraud or ¢rn)r.
Pgge 5

Inpr¢paringth¢ fillanci¥l ￿temen￿the tr￿￿te$8[¢ respoDsibk for &8sessing the cbaritablecompan￿s abilityto ¢oniinu¢
as a going concern. di%losiDg. &s applicable. matters relat￿1 th going conc¢m and using th¢ going ¢oncern basis of
accounting unlcss the trnst¢¢8 eith￿ bquidat¢ the cbaTitsble or to ¢e&s¢ operations. orbave no realistic
alternative but to do so.
Our re$pothslbilitits for the iudit of the fiDatttl*l ststsmepts
We have been appointed as auditors Under Swtion 4411){c} of th¢ Charities aThd Trustec Investm•it {Scoil8nd) Aci 2005
and report in accoTdattce with the Act relrni r¢8ulatsOL8 nlade or having effect ther¢ullder.
0￿robjeCtiVeS are to obtsin Tcasonable &smranc¢ aknui whetherthe financial st￿ements as a whole are from material
misststement. whether due to fr3ud or error. and to issue a R¢port of the Ind¢p¢lldent Auditors that includ¢s our opinion.
Reasonable Jssurance i$ ahigh level of assurance, but is nol a guarant¢e that an audit conducted in aceord8nce with ISAS
(UK) will always d¢tect a rnaterial misStatem¢nt when it exists. Missthrements can arise from fraud or error and are
¢onsideT¢d Maten￿ if. individually or in the aggr¢gate. th¢y could reasonably be expecied to influ¢n¢¢ the ￿OnOMIC
decisioDS of users takell on the basis of these f￿ancIal 5tstemeDts.
The ¢xi¢ni to which our pro¢eduTes aT¢ capable of detecting irregul8n"lies. including ftalld is detailed below..
ltt identifying and ass¢5sin8 risksof m8teri81 misststement in resp¢ctori￿%u18Titic8. inch￿Ing fr￿d and non compliance
with laws and regulations, we considered the following..
-th¢ llaiuTe of the industy and seclor. control ¢nviroDmCnt and Ch￿"ty perfonnance,.
-r¢sults of our enquiri¢s of manag¢meot abour their owo IdentsficaiioD and ass¢wnent of the risk5 and fraud and
irr¢gularities'
-any matt¢rs we identifjed havin8 review￿ the clwity'$ Intern￿ eolltrols ¢Stablished b) mitigate risks of fr￿d or non
¢omplian¢¢ with laws and regulations..
.th¢ matters dixu&scd among the audit cn8agem¢Dt t¢am Teg8rditt8 how and wh¢r¢ frajjd mighi occur in the fuwieial
8tstemctt¢s and any potenti81 indicators of fraud.
A further description of our rwjnsibilitits for th¢ audil of the financial stalemcnts is locot¢d on the FiD#neial Reportin8
Council'5 w¢bsiie atwww.frc.0rg.uklaudiiors￿&p0￿slb1lIIif$. This descripiion ftsrn￿ partofour Report of th¥ Independent
Auditors.
Use of our report
This r¢port is m8d¢ solcly to th¢ clwitsbl¢ companys knJstC¢s, as a bo(ty. in accordance with Re8ulation 10 of the
Charitics A¢¢ounts (S¢otland) Regulations 2006. Our audii work has bcen undertakcD $0 thal w¢ mi8hi sl91¢ to the
haritabl¢ ¢omp8ny's trustces thos¢ matters w¢ are requir¢d to stale to ihem in an AudiioTS' r¢port and for no other purpose.
To the full¢st extcnt p¢miitted by law. we do not acccpt or assumc reS￿)￿sIbIlIty to anyone other than the charitable
Company and the
Arit4hle enm
Anv'4 trn8Lees 85 a bodv. for our audit work. for this rcporL or for the OPinLOllS wc have
fom)cd.
Rogerson & GLII
Statutory Auditors
Chartered Accountwts
Eligible to act as an auditor in terms of Sedion 1212 of the comp￿1￿ Act 2006
29 Portlalld Road
Kilmarno¢k
KAI 2BY
28 Awil 2025
Page 6

Abbe
rield
itte & Di$trl£t Soci
Limit¢
Statement of Financial Activitie5
for th Year
ttded 30tb Se
tember 2024
2024
Restrfe¢ed
fuDd
2024
UDrestrided
2024
Total
2023
Total
fund
Notes
INCOME AfqD ENDOWMENTS FROM
DonE4tions,legaci¢s and grants
1893
1893
9l,997
Investment i￿Ome
Cbarltsble activitles
Operation of Abbeyfield House.
lJ18,195
1,262,849
Total
lJ21.088
lJ21,088
1,354,846
EXPENDITURE ON
Cb*rl¢4ble Actlviti
Operation of Abbeyfield House.
1383.781
1283,781
1.175.542
Other
40
2 40632
Tot81
l J24,413
lJ24413
1,216,946
NET INCOMFJ(EXPENDITURE)
(3J25)
(3J2S
137,9CN)
RECONCILIATION OF FUNDS
Total futtds brought forward
530,986
610,986
473,086
TOTAL FUNDS CARRIED FORWARD
610986
Page 7

Abbe
Irvlne & Di8triet &)eie
Limited
BalAnce Sheet
Ilth S ternber 2024
2024
21124
Restricted Unrestrlcted
Fllnd
fund
2024
Ttytal
fund
2023
Total
Notes
FIXED ASSETS
Tangible ass¢ls
404.659
li
41M,681
41J4,681
CURRKNT ASSETS
Debiors
Cash at bat)k iti lJaDd
12
42970
42970
121
201
$7 ￿57
21,352
257 652
164,227
244,227
279,004
CREDITORS
Amount5 falling due within on¢ year
13
(41347)
(41,247)
(72.677)
NET CURRENT ASSETS
206.327
TOTAL ASSETS LESS CURRENT
LIABILITIES
80,iMIO
527MI
607,661
610,986
NET ASSETS
610986
FUNDS
Restri¢ted fundi
14
80,flOO
80,IJOO
Ut)resrri¢tcd fijnds
27
527 661
530,986
TOTAL FUNDS
The chwitablc company is entided to cxemption from audit wthr S¢¢lion 477 of the Compani¢$ Act 2006 for th¢ year
¢ndcd 30th September 2024.
Thc members hav¢ not deposited notice. pursuant to Sectiort 476 of the Comp￿1¢$ A¢t 2006 r¢quiring an audit of th
rinancial ￿ateMents.
The trustees ￿knoW1¢d8e their r¢spon5ibilities for
(8} ets8uriDg thai thc charitsble company keeps xcounliD8 Tecords Comply vjith Secth'ons 386 snd 387 of the
Comp8nics Act
2006 and
(b) prewing fuwlcial sthtements which giv¢ fd true and fw of th¢ state of affairs of the clwitable company
at the end of ¢ach financial y¢4r #nd of its surplu5 or deficit for each financial year in accordanee with the
requirements of Section5 394 and 395 and which otherwise comply with the rcquircments of the Companies Act
2006 relatiDg to financial Mat¢ments, so far as app￿"¢abl¢ to the ¢han"tsble company.
The finan¢ial stai¢mcnt5 were approved by the Board of Trusw and #uthorised foT issue on 28 April 2025 and were

Abbe
Irvine & Di
ict Socfi
Limited
Notes
t teme￿tI
for the Year Ended 30th Se
tembeT 2024
ACCOUNTING POLICIES
Basls of prepartmg the fiD*Del￿ stxlemeDts
The f]nancial siatemcnrs of the ¢haritsble company. which a publie benefit elltity under FRS 102, have bccn
pr￿Jar￿ in accordance with the Charitie5 SORTr (FRS 102) 'Accounting aDd ReportiDg by Charitie5.' Ststement
of R¢commend¢d Practice 4Jplicable to ¢han'iies prepating their aeeounts in aeeordance with th¢ Financi
R¢porting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Fit)ancial
Reporting Sthndard 102 The Financial Reporting Standard applicable ill the UK and Republic of Ir¢l8nd' and the
CompaTJi¢$ Aci 2006. The financial slatements have been prepared under the hisiorical ¢ost conv¢ntion.
The financial s¢atements hove been prepared on a going concern basis. The trustees are c¢)ntinually reviewing the
fllwicial affairs of the soei¢ty 8nd hav¢ implemented measure5 to iD¢rease rev¢nu¢ and to re8tri¢t operational and
seTViC¢ ¢QSts. On thai basis the ￿S￿¢S ar satisficd that the going con¢¢rn basis of prep8f81ion is appropriate foT
the corning 12 mottths.
FiTr8n¢ial reportlng st*rtd*rd 102 - reduced dtselosure ejemptloni
The charitsble company has t¥ken adv￿tage of th¢ following disclosure exemptions in pr¢paring thes¢ f￿￿1¢1￿1
statem¢nts, as pennitied by FRS 102 Th¢ Financial Report￿8 Standard appit¢8ble in the UK alld Republic of
Ireland,:
the r¢quirem¢nls of Seuion 7 st￿￿￿￿1 of C&th Flows.
GolnE coneern
The trystces hav¢ undertaken 8 review of the forward cFthrit&bl¢ traditig #nd cath flow forecasts. After making
enquirics, the trustecs havc a Teasonabl¢ ¢xpectation that the ehotity adwuatc resou￿¢5 to eontinue
opeTa(in¥ for the foreseeable futlue. Aeeordingly. the accoullts ¢Ontinue to be prepared on the 8OlrtB concern
b&si5.
All income 1$ recognis¢d in the Stat¢m¢nt of Financial A¢tivits'es on¢e the charity has entt"tl¢mellt to th¢ funds, it
is prob4bl¢ the income will be re¢¢iv& attd the amouot ¢an be measured reli&bly.
Expendlture
Liabiliti￿ orc reeognised as ¢xpenditt]T¢ 8S soon as there 1$ a l¢gal or ¢onslTUCtiv¢ obligation committing the
charity to that eX￿ndI￿Jre. il is probable that a trdnsfer of ¢¢onomic b¢n¢fits will ￿ required in settlem¢nt and
the amount of tbe obli8ation be m¢asured reliably. Expeoditure is a¢¢ounted for on an ae¢Tuals basis and has
been classified under hcadings thai aggre8ate all cost related io the category. WlJ¢re costs cannot b¢ dircctly
aitributed to Particular headings, they have been allO￿ted to activits.es on a basis ronsistent with the use of
r¢svurc&%.
T4nglble flxed ￿lets
Dcpr¢ciacion is provid¢d ¥1 the following anttual rates in OTder to writ¢ off assei over its estin￿t¢d use￿1 life.
Freehold propety
Plant and machinery
FiX￿re$ and fittin88
IOQ/• on redu¢ing balan¢¢
Furnitt￿e & furnishings
IOY• on reducing balance
l(P/o on TeduciD8 balance
Tb¢ Direciors have charged no d¢preciats"on on the freebold prop¢rty on the ￿OUr￿ that it would be imn)at¢rial,
due to the estimated r¢81th￿l v8M¢ of the prlryerty noi being mat¢rially th'ffcrent from the Wing amount of the
assei.
The Directors have perforn)ed an itnpairnlenl review in line witb FRS I I to support this justification.
Where development has been financ¢d eith￿ wholly or partly by Housing A8SOCi&tion or otller grants. th¢ net
book value of the wet h&5 been rethlced by th¢ amount of the grant which 15 shown s￿ratelY in th¢ r￿ed &ss¢ts
note to the finan¢ia] stsieIiJ¢nts.
TAIatio
The charity is exempt fr()m corporntton tsx on its clwitsbl¢ activities
Fund gccollnting
Unrestn'cted fimds b¢used in a¢cordatK¢ with the clwitablc objectiveg ai the discretion of the trust¢¢s.
Page 9

Abbe
Irvlne & Distri¢t Socle
Limited
Notes to the Firtandxl StateJDtnts- eontinued
for the Year Ended 31hh S tember 2024
ACCOUNTING POLICIES- tontlnued
Restn¢ted hjnds can only be used for partI￿18T restricted pu￿(}8¢$ wtthin the obje¢ts of the clJaTity. Restrictions
Is¢ when specified by th¢ donor or when funds are rnised for partieular restrict¢d Purposes.
Further explaDation of the nature and puwse of each fill￿ is ineluded in the DO¢S to the financial thtrments.
Pellslon £o$t5 and other po$t-retirerDent be￿efIts
The charitable company operates a d¢fined contribution pension scheme. Contributions payabl¢ to the eharitable
company's pension scheme aT¢ ¢hargtsJ to the Ststement of FitwKial Activiti¢s the peric￿ to whi¢h they Telhtc.
Employee beneflts
Wh¢n employees have rendcred s¢rvice io the company. short terni ben¢fits to which the employees are entitled
ar¢ recognised at the amount ¢Xpe￿ta to be paid in exehallge for th8t s¢rvi¢e. The cost of any ullustd holiday
Cnlitlement is recognis¢d in lh¢ pttiod in wbich the ¢mploytts' services re¢¢ived.
Ca$b and cAih t4ulv*ltttts
Cash and cash cquival¢nts Ar¢ bLsic financial ass¢t5 #nd include cash in I)￿d, dcposits held with banks or other
short i¢rm liquid inv¢stments. Ballk overdr8ft& if apphc8ble. are slwwn within borrowiw in CUTr¢nt liabilities.
B#sl¢ fln*nel*l Instrnments
Debiors and creditOTS with no stsied interest rate and receivable or payable within on¢ year are recorded at
transaction pri¢¢. Any losses arisin8 from Impai￿ent are reco8nised in ihe profit 4nd lo$$ a¢¢ounL
DONATION& LEGACIES AND GRANTS
2024
2023
Donations
Covid Swiainability gr8nf$
Fundraisin8
2,893
82,555
6.293
Grants r¢¢¢iv¢d. ineluded in the above. are 4$ follo￿".
2024
2023
COVID-19 8rnnts and support
In 2023 a donation of £60.0(A) w¥$ r¢¢¢iv¢d from the forni¢r Abb¢yfi¢ld GIL48ow Soclety Ltd and & fiu¢bei
donation of £20,000 was received on the Closwe of th¢ fornieT Abbeyfield Paisley Society. Thes¢ donations have
been d¢signat¢d as restricted fund to be used towards future eapital improvements.
INVESTMENT INCOME
2024
2023
Ent¢rut rw¢ived
Page 10

Abbe field
Irvine & Dlstri¢t Soc
LimSted
Notes to tbe Financial Statements- eontlftued
for tht Year EDded 30th S¢
tember 2024
INCOME FROM CHAIUTABLE ACTivrriES
2(J24
2023
Activity
O￿tion of Abb¢yfield Housc.
Residents, ChargG%
.262.849
CHARITABLE AcmqTIFS cosrs
Support
eostj (see
noie 6)
Dlre¢l
Costs
Owation of Abbeyfield Hous¢.
26.087
1283 781
SUPPORT COSTS
Govern*ll¢e
¢0St5
Operatson of Abbeyfi¢ld Hous¢.
NET INCOMEI(EXPENDITURE)
Net in¢om¢l(expendilur¢) is 8tsted aft¢r chargth￿l¢t¢d/tsllg)..
2024
2023
Auditors, remuneTation
Depreci￿lOn - owiJ¢d assets
3,IKIO
1,500
TRUSTEES, REMUNERATION AND BENEFrrs
There were no ttWte¢5' remun¢ration or other benefits for the y¢ar ended 30th Sept¢mb¢r 2024 nor for the ye•r
ended 30th S¢ptemb¢r 2023.
Trui*tt$' expe•$
There were no trustees, expenses paid for the yw ended 30th S¢ptemb¢r 2024 nor for th¢ year ¢nded 30th
Septemb¢r 2023.
STAFF cosrs
2024
2023
Wages and 8alari
Other pension cos18
1,068,078
978,151
22.383
1005 534
The av¢rnge monthly number of employ¢e5 th￿1￿8 the year was &8 follows".
2024
69
2023
68
No empkjyees r￿¢1Ved emotllments iti excess of £60,(th.

Abbe
Irvine & District Socle
Limited
Notes to the Fin4Dcial
tatemen
for the Year Ended 30th
tember 2024
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿1vrrllES
Restrfcted
fuTrd
Unrestri¢ttd
fund
Total
fund
INCOME AND ENDOWMENTS FROM
Donations, legati¢s and grants
11,997
91,997
Cbsrltable a¢tlvltles
Operation of Abbeyfield House.
1362049
1,262,849
Investment illeou
Total
1274,846
I ￿￿,846
EXPENDITURE ON
Charltable *etlvltleJ
Operation of Abbeyfield House.
1316,946
1,216,946
Tot*1
80.OfAI
1,216,946 1.21A946
NET INCOMEI(EXPENDITURE)
57JOO
137,9110
RECONCILIATION OF FUNDS
Total funth brought forw*rd
473.086
473,086
TOTAL FUNDS CARRIED FORWARD
610 986
TANGIBLE FIXED ASSETS
FiKturc•
and
fittings
Frtthold
prop
Computer
equipment
COST
At I st O¢tober 2023
Addition5
30th September 2024
381834
4.991
JJ06
27.728
DEPRECIATION
At 1st October 2023
Charge for year
4,991
22,286
544
At 30th September 2024
NET BOOK VALUE
At 30th Septembcr 2024
382,834
At 30th s￿¢emb¢r 2023
382,834
5.442
Pa8c 12

Abbe
IrviDe & Distrid
Llmited
Notes to the Flnanelil Statements- continued
f r tbe Year Ended 30tb Se
tember 2024
TANGIBLE FIXED A&SETS-u*thity
Plattt attd
COST
Ai J$t (ktober 2023
30th S¢pt¢mbcr 2024
5&126
47180
524865
DEPRECIATION
At 1st October 2023
Cknge for ye8r
50585
754
39.038
11(900
At 30th Septemkn 2024
51
39
12
NET BOOK VALUE
At 30th Sept￿ber 2024
At 30th Sry*mb¢r 2023
404.659
Llnd & Buildwy are stated Det of totsl T¢ttiv¢4of £891.088 (2023 £891.0881
A2.
DEBTORS: AMOULYTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debwTS
Prcpayinents ark4 ac¢n￿d income
32.015
12,000
13.
CREDITORS: AMOUNTS FALL1Tr4G DUE WITHIN ONE YEAR
2024
2023
Re5ideThts OVe￿yme￿IB
Trade creditors
Ac¢rua15
PAYE & other t&xes
Provision tor NAC clawba¢k
AdvaDce income
6,079
16,419
7.158
19,372
3.149
20,500
8J39
10.495
22rt13
41
14.
mOVEMEr￿ IN FUNDS
N¢t
movement
in funds
At
1.10.23
At
30.9.24
Unrestrltted fundi
General fijnd
R¢strlrt¢d fvtsds
R￿trI¢l¢d fund
53Q986
(3J25)
527,66]
Page 13

Abbe 'field
Iryine
Di$triet Soci
Limlted
Notes to ihe FinAncial Statemtnts- eontlnued
or the Year Ended 30tb Se tember 2024
14.
MOVEMENT IN FUNDS- ¢o#tinued
mov¢mcni in fi]nd$, included in the above are #s follows:
ID¢oming
resources
R¢sourc¢s
expcndc
Movem¢llt
in funds
Funds
Gencral fund
Resln¢tcd fund
lJ21,D88
(12946)
(3,325)
TOTAL FUNDS
lJ2108
Cornp*rA¢Iv¢s (or wovement Sn funds
Net
movemcnl
in funds
Al
1.10.22
At
30.9.23
Utsrestrkted lunds
Oeneral fund
473,086
57,900
530,98fj
TOTAL FUNDS
S30 986
Comparative net mov¢ment in funds, I￿l￿ded in the above are as follows:
Incomin8
resourc¢$
Resourc¢5
expended
Movement
in fun(ts
Unrestrlcted fund5
G¢ncr&l
1374,846
(1,216,946
57,9(Kl
TOTAL FUNDS
A curr¢ttt year 12 months and prior y¢ar 12 combined posiiion is &$ follows:
Net
movement
in fund5
At
1.10.22
At
30.9.24
Unrestricted f￿thd$
General fund
Restricted funth
Restri¢ted funds
473,086
54,575
527,66J
80,000
80,000
TOTAL FUNDS
473.086
134 575
607 661
Page 14

Abbe
Irvine & Distrkt Soeie
Limlted
Notes to the FiDanel*l
IAttmeDts- contirtued
for the Ye4r Ended
Oth Se
tember
MOVEMENT IN FUNDS. ¢otttinued
A current year 12 months and prior YUT 12 montlks eombin¢d net movern¢nt in funds, ftn¢luded in the above are
as follow$.'
Incoming
Movemellt
in futtds
expended
Unrestricted fu￿dI
General fund
Restrf¢ted fundi
2.595.934
12SI,359
54,575
80,•00
TOTAL FUNDS
2 675 934
59
134 575
Is.
RELATED PARTY DISCLOSURL8
Ther¢ were related party tsknsAcuons for the year eryled 30th September 2024.
io.
COVID-19
As a rcsuli of th¢ global Covid-19 pand¢mic, the soci¢ty incurred inueased costs in respec¢ of
wages, p¢nsion conlribuiions, energy CO$ts and the n¢¢essary repkneni of infrastructure.
Page 15

Abbe
Irvine & Distriet So¢ie
Limited
Detthiled St#teJneDt of FinaDcl*l ArtivltSes
for the Year Ended 30th St
tember 2024
Rtttri¢ted
Fwnds
Unrestrirt¢d
FuDd$
2024
2023
Notes
INCOME AND ENDOWMENTS
Dgnations
Sustainability grants
Fundraising
14
2193
2193
82,555
6.293
3.149
2.893
91.997
InveStm¢￿t ineom¢
lrtiercst ree¢ived
Charli#ble *£ilvitles
Residcnts, Chargc5
1.262 849
Total In¢omln8 r¢$ourees
lJ21,1188
lJ21,1188
,354.846
EXPENDITURE
Charltxble aetlvltles
Wages
Pensions
Rates and W8icr
Insurance
Light aiid heat
T¢lephono
Postagc and 5talionery
Adv¢rtising
Sundries
Food ¢osts. household ¢xpeDses ¥nd PPE
Deprcciation of tan8iblc fixed assets
Bank iniere$L
1,068,078
29,785
I lJ39
13.498
32,424
122
2,778
1.06&078
29,785
IlJ39
13,498
32,414
122
2,778
978.151
22,383
6,838
11.382
30.886
1,838
3,100
4327
92,126
3285
4,227
92,126
3.285
32
5,635
85,559
2,425
123
1357,694
1,257,694
1,148,320
Other
Cyclical repair5 and gardenin8
Day to day r¢pairs
Machine rcntal
3(1.034
30,034
33,596
40,632
411,632
41,404
Support cwt$
Governinee costs
Auditors, remun¢ratio
Rcgistrdtion fees. ¢tc
Carried fonyard
3.000
3.WJO
1.500
5,271
S271
10,555
Pa8e 16

Abbe
Irvine & Distriet Socie
Limited
Detalled Statement of Flttxn£lal Aetlvities
for the Y¢4r Ended 30th Se tember 2024
Restrided
Fullds
Unrestrieted
F*ttds
2024
2023
Governanet costs
Brought fonvard
Accountan¢y
Profcssional f¢¢s
Conf¢rence & training
S271
12960
5,271
12,9
10.555
13.152
4.856
Total resources expend¢d
Net IDCO)DelexpeDdltur¢
137.900
Pagc 17