Charity reglstration numbèr SC016300 Isrotlandl
ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 20 JULY 2024
A9 Accountancy Limited
Ch8rteied Accountants
Elm House
Craélehall Business Park
Invèrness
United Kingdom
IV2 5GH

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
LEGALAND ADMINISTRATIVE INFORMATION
Charity nurnb8r (Scotland)
SC016300
Audltor
A9 Accountancy Limited
Elm Htsuse
Cradlehall Business Pa
Invemess
United Kingdom
IV2 SGH
Solicitor
Murdoch, Mcmath & Mrtchell
27129 Duke Street
Huntly
A854 8DL

ALEXANDER SCOTT'S HOSPITAL {EVENTIDE HOME)
CONTENTS
Page
Trustees, report
Statement ol trustees, responsibilities
Independent auditorfs report
Statement of financi81 activities
Balan￿ sheet
Statement of Cash flows
10
Note510 the financial statements

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
TRUSTEES. REPORT
FOR THE YEAR ENDED 20 JULY 2024
The trustees present their annu81 reptsrt and financial statements for the year ended 20 July 2024.
The financial statement5 have been prepared in accordance wth the accounting policies set out in note 1 to the
financial Statements and compty wth ttte charity's Constitution the Charits'es aTrd Trustee Investment (Scotlandl Act
2005. the Charities Accounts (Scollandl Regulations 2006 las 8mendedl and "Accounting 8nd Reporting by
Chairties.. Slalemenl of Recommended Practice applicable to charities piepaiing their accounts in accordance with
Ihe Finan¢i81 Reporting Standard applicab5e in the VK and Republic of Ireland IFRS 1021..
Objectlves and actlvStles
The charty was established by a charitable Trust Dee(J on 29 May 1868 to benefit the welfare of the elderly within
the Town of Hunlly and the surrounding parishes.
The obJectNe was met by the establishrnent and continuing function of a Resident¢al Home for the elderty.
The Board of Trustees meet on a regular basis to review and supervise the ongoing business and planning for the
future ol the charity.
The Trustees have always aimed to have high ¢)rKupancy levels to ensure that as many local residents as possible
ale able lo benefit from the high level of care. The Trustees recognise the difticult financial situation in the social
are sector which has proved to be challenging and incjeed became more challenging during the pandemic and the
years the￿after. The Trustees ults"rnate goal is to provide the best care and attention for the home's residents, and
this is considered of paramount importance. The Trustees recognise the care horne fees for self-financing residents
require to be increased and the fee level is now substantially higher than it was a few years ago and will continue to
increase due lo the inadequacy ol funding provided by Aberdeenshire Council.
Achievements afid ￿rtOrnian¢e
Significant activities and aGhievements against objectives
The financial year has. yel again. been difficult for the Charity. The continuing poor economic climate led to
overheads and in particular energy prices increasing but the Local Authority was not 8ble to increase lunding
accordingly. The Trustees are in agreement with the Governrnent's commitment lo incre8sing staff wages in line
with the living and minirnum wages but seek to rnake their views known on the funding situation which is lar from
satisfactory. This does not only apply to the Trustee5 but to every care home provider in Scotland and the Un￿led
Kingdtsm. It is not satisfactory lor the c03t5 of care lo continue to rise for selÈfinancing residents. This is inequrtablè
and places an increased burden on those who have saved for their later years. The Care Inspectorate insist on
rninimum staffing levels and the Trustees wish to continue the positive feedback which has been reoeNed Irom the
recent inspections and which show that the home is achieving higher grading which rtsukts in a small Increase in
funding from the Local Authority.
Financial review
The home incurred a deficit in resour￿$ of £72,44412023 - £252,958 surplus). The deficit incurred is after a non-
cash depreciation charge of £52,28512023 £53,881).
The valuation change in the investment pad( was in line with expectations givèn the movement in tts stock market
during the year. thi5 8mounted to £40,67812023 £9.4091.
R8s8Thes policy
It 13 the policy ol the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six months. expenditure. The Trustee5 consider that this level
will ensure that. in the event of a significant drop in fundin9. they will be able to continue the tharity's current
activitie5 whilè consideration is given to ways in which addib.onal funds may be raised.
At the year*nd unrestricted reserves were £949.935 12023 £977,283), of which £56,347 12023 £63.7751 is
rep￿sented by tangible fixed assets so is not readily available funds. The level of readily available fvnds is below
the 6-rnonth level but is above the 3-monlh level considered necessary by the trustees. Any shortfalls in funding
may be able to be covered by the sale of the investments as they can be 501d at the discretion ol the Trustees when
required On thes8 basis the Trustees consider the level of reserves sufficient as at the year*nd.

ALEXANDER SCOTT'S HOSPITAL {EVENTIDE HOME)
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
Principal funding sources
The prineipal inctsme of the eharty is derwed from Residents Maintenance Charges. Payment is received primarily
from Local Authorities and then topped up by contributions from the residents. The weekly charge for those
residents who are supported by the council has risen from £765 at the start of the financial year under review lo
£825 at the end ol the period, which is the sarne throughout Scolland for a Home such as Alexander Scott's
Hospital and has been fixed by the Scottish Govemment and Local Authorities after negotiation with Care Scotland
representing care homes. For self-funding residents the charge is £1.495 per week at the time of writing. The
Trustees realise the self-funding residents charges will have to continue to increase si9nrficantly over the next f8w
years. They recognise other homes in the area are charging considerably rnore and Alexander Scott's Hospital will
require to meet the imposition of the I￿Ing wage and minimum wage through additional charges. 11 is also a specific
financial aim that thè home should bè fu1ty occupied by residents, but this is not always possiblè due to lack of Local
Authority funding.
The charty's investments are malntalned by Stockbrokers in Edinburgh on a non-discietionary basis. Transactions
invofving investments are deaded by the Trustees following advi￿ trom the Edinburgh Stockbrokers. Thè Stock
Market has been somewhat volatile and the Trustees were reqUI￿d to sell investments to meet the continuing
demands brought about by thè Pandemic and subsequent energy and cost of living crisis.
The operating risk forèmost in th& Trustees minds is the lack ol financial support fiom the Local Authority due to the
Government Policy of maintaining people in their own homes and 8 general lack of adequate public lunding for the
Care Home Sector. The weekly charge for residents supported by the Local Authority, at the time of writing in earfy
2025 is £825 compared to those for self-funding residents of £1.495. This figure is becomin9 untènable and onfy
pressure on the Local and Nation81 Goveinment5 can bring about a change. There 13 a conts'nuing lack of direction
from tre Government on the whole social care question and this together wrth the extemal threat from Stod( Market
volatility, the uncertainty surrotsnding the affects of Brexit and the Energy Crisis mean the Trustees continue to look
forward with great unease to the yeafs ahead.
Investmenlpolicy
The investment policy is subject to advice given by independent investment managers having regard to the Home's
stalus as a ch8rity. The aims are lo maintain the caprtal value of the investments and to obtain a reasonable level ol
incomè.
Plans for future periods
The Trustees will continue to use their best endeavours to ensu￿ the safety and wellbeing of the residents of the
home and allow them lo live as fulfilling a life as is possible in a safe and comfortable environment. The safety of the
residen15 and their physical and mental wellbeing is paramount. There uigently requires lo be a change In attitude
trom Local and Central Government to Social care and this is something that the Trustee5 hope that groups such as
Scottish Care Iwho act on behalf of hornesl will be able to pursue given the rising profile of the haidship which care
homes and their residènt$ have èndure¢J post pandemic.
Coronavirus ICOVID-191 The Continuing Aftemiath
The Trustees identified earty in the pandemic that any outbreak of CoTonavirus in the home could pose a S￿nifICant
and potentially fatal threat to the charity After succe5sfulty keeping the Home free from Covid-19 there were fv40
outbreaks in the Hospital in March and August 2022. The hospilal's Matron moved on from her role in 2023 and her
Deputy was appointed as the new Matron. There were delays with the accounts and audit procedures whrh
resulted in the Year End 20 July 2020 A¢wunts only being finalised and submitted in 2023. Following on from this
period of instability an Energy Crisis emerged which compounded the difficulties experienced during the years of the
Pandernic. There continues to be p￿SSUre on prices. known 8s 'lhe cost of Living Crisis" which affe¢ls all areas ol
society in general. Locally, there are issues with other care homes recruiting staff The Tnjst has not been required
to etnploy Agency Staff, whidt 15 regarded as highly desirable.
Structure, gov•rnanee and management
The charty was 85tablished by a charitable trusl deed on 29 May 1868.

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
The Ifuslees wF]o served dLJrin
the
ear and u
lo the dale of signature ol the financial statements were..
Recryitment and appointment offfustees
The 8oard ol Tfuslees currentty indude fepresentstives from local and regional churches, an architect and
landowner. and a local businesswoman.
Ttuste85 8re appointed in 8ceordance wllh the Hospital Order Confirmation Acts. There is no SP8cific tra1ning
programma in place for new trustees, though they are madè aware of their responsibilrties Ihrough reading the
Office ol the Scottish Charity Regulator publication 'Guidance and Good Practice for Charity Tmstee5'.
Remuneration policy
Trustees set key management rernuneration based on comparable posstions within the care sector and wth regard
to qualificatsons held.
Latest developmerrts
Since Ihe end of the Fin8ncial Year 20 July 2023 the charity has managed to recruit new siaff. The Trustees are
pleased there is a heatthy walting Ilst post pandemic and full oc¢up3n¢y may become a reality during 2025.
Occupancy levels were restricted during the pandemic and recent oulbre8ks in the followin9 years. hom
achieved the rating of 'Very Good" at the last Care Inspectorate Inspection which b0081ed morale in the home and
the wider eommunty.
There is still general concern about the energy price increase8 and the stsbilty tsf markels in gen¢ral.
The trustees. report was appfiwed by Ihe 8oard olTrustees.
rus
ee
26 May 2025

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 20 JULY 2024
The trustees are ￿SpOnsIbLe fof preparing the Trustees, Report and the finanaal stateFnenls in accordance with
applicable law and Unitèd Kingdom Accounting Standards Iunited Kingdom Generally Accepted A¢eounting
Practicel.
The law applicable to charities in Scotland requires the trustees to prepartr financial statements ftsr each financi81
year which give a true and fair view ol the state of affairs of the charity and of Ihe incoming resources and
application of resouf¢es of the charity for that year.
In preparing these financial statement5. the Iruslees are required to..
5ele¢t suitable accounting policies and then apply them consistentty..
observe the methods and principles in th* Charities SORP.,
make judgements and estimatès that are reasonable and prudent.,
State whether applicable accounting standards havè been followed, subject to any material departures disclosed
and explained in the finanaal statement5,' and
prepare the financial statement$ on the golng concem basis unless rt is inappropriate to presunp that the charity
will continue in operation
The Irtjsteès are responsible for keeping sufficient accounting records that disdose with reasonable accuracy al any
tlme the financial position of the charity and enable them to ensuie that the financial statement5 comply with the
Charities and Trustee Invéstment Iscotlandl Act 2005. the Charities AccoLsnts Iscotlandl Regulations 2006 las
amended) and the provisions ol the trust deed. They are also responsible for safeguarding Ihe assets of the charity
and hence for taking reasonable Steps for the prevention and detection of fraud and olhef irregularitie5.
The Trustees are responsible for the maintenance and integnty of the charity and financial informabon included on
the charity's wèbsite. Legislation in the United lfjngdom governing the preparation and disseminaiion of financial
stalemÈnts may differ from legislation in otherjurisdictions.

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF ALEXANDER SCOTh'S HOSPITAL {EVENTIDE HOME)
Opinion
have audited the financial statemenls of Alexander Scott's Hospital l£ventide Homel (the 'charty'l for the year
ended 20 July 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash
flows and notes to the financial st8tements. including significant accounting policiès. The financi81 reporting
framework that has been applied in their preparation is applicab5e law and Unitèd Kingdom Accounting Standards,
including Finanaal Reporting Standard 102 The Finencial Reportirjg Stanclard applicable in Ihe UK And Republic ol
Irel&nd Iuniled Kingdom Genefally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state ol the charty's affairs 88 al 20 July 2024 and ol its incomin9 resources
and application ol resources, for the year then ended.,
have been properfy prepared in a¢cordance with United Kingdom Generally Accepted Accounting practi￿..
and
have been prepared in accordance with the requirements of the Charitie5 and Trustee Investment (Scotlandl
Act 2005 and regulation 8 01 the Charities Accounts (Scotlandl Regulations 2006 las 8mendedl.
Basis for opinÉon
We conducted our au¢Jil in 8¢¢0rdance with Intemational Stand8rd5 on Auditing IUKI IISAS IUKII and applicable
law Our respon5ibilitie5 under those standards are further described in the Auditors responsibililies for the 8udit ol
the linancial statements section of our report. We are independent ol the charity in accordance wrth the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethi￿1
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit eviden￿ we have obtained is sulficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In auditing the financial siatements, we have concluded that the Iruslees, use of the going concem b8$is ol
accoUt￿ng in the preparation of the financial statements is appropriate.
Base¢J on the work we have perfomied. we have not identified any matefial uncertaint￿5 ielating to events or
conditions that, individualty or collectively. may fASt significant doubl on the charity's abilty lo continue as 8 90ing
eonc8m for a period of at least fv4elve months from when the financial Statements are authorised for Issue.
Our ￿spOnSIbl1111èS and the ￿SpOnSibl11t1es of thè trustees with respect lo going concern are described in the
relevant sections ol this report.
Other infornalion
The other information ¢otnprises the inforrnalion included in the annual report othei than the finartial staternenls
and our audito¢s report thereon. The trustees are rÈsponsible for the other information contained within the 8nnual
report. Our opinion on the financial statements does not cover the olhei information and we do not express any form
of agsurance conclusion thereon. Our responsitiility is to Tead the other inforrnation and. in doing so, consider
whether the other information Is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit, or otherwise appeals to be materially misstated. If we Identify such materk31 inconsistencies
or apparent material rnisstatements, we are required to determine whether this gives iise to a m8terEI misstatement
in the financi81 statements themselves. If. based on the work we have perfomed. we conclude that there is 8
material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on whlch we are required to rnport by exceptiort
We have nothing to report in respect of the following matters in relation to which the Charilies knounts Iscollandl
Regulations 2006 las amendedl require us to report tts you If. in our opinion..
the information given in the ffinancial stalernents is Inconsistent in any material respect with the trustees.
report., or
proper accounting records have not been kept,. or
the financial statement5 ale not in agreement with the accounting recoids., or
we have not received 811 the infomation and explanations we require for our audit.

ALEXANDER scorr's HOSPITAL (EVENTIDE HOME)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ALEXANDER scorr's HOSPITAL (EVENTIDE HOME)
Responslbllltles of trustees
AS èxplained morè fully in the statement of trustees, responsibilities. the trustees ale responsible for the preparation
of the financial statements and lor being satisfied that they give a true and fair view, and for such internal control as
the trustees delemine is necessary to enable the preparation of financial statements lttat aro free frorn rnaterial
misstatement, wheltter due to fraud or error. In preparing the finanoal statements, the trustees are responsible for
assessing the charity's ability to continue 8S 8 going concern, disclosing, as applicable. matters related lo going
concern and using the going concein basis of ac¢ountin9 unless the trustees either inlend to cease operations, or
have no realistic alternative bul to do so.
Auditorfs respon¥ibili¢ies for th* audit of thè flnanclal statements
We have been appointed as auditor under section 4411 Ilcl of thè Charities and Trustee Investment (Scollandl Act
2005 an(J report in accordance with the Act and relevant rtrgulations made or having effect th&reunder.
Our objectives are to obtain Teasonable assurance about whether the financial statements as a whole are tree from
m8terial misstatetnent, whether due to fraud or error, and to issue an auditors report that includes our opinion.
Rèasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS IUKI will always detect a material rnisstatetnent when it exists. Misstatements Can arise from fraud or
emr and are considered material if. individualty or in the aggregate. they could reasonabty be expected to influènce
the economic decisions of users t8ktrn on the basis of these finanaal statements.
Th• èxtènt to whleh our procedures are capable of detecting irr•gulariti•s, Including fraud, bs detailed
below.
Ir￿gUlaritieS, incltsding fraud, are instances of non-compliance with laws and regulations. We design procedures in
line wrth our responsibilities, outlined above. to detect mateiial misstatements in respect of Irregularities, including
fraud. Ttte specific pro￿duleS for this engagement and the exlenl lo which these are capable of detecting
irregularities. including fraud is detailed below.
We obtained 8n understanding of the legal and regulatory frarnewotks that are applicable to the charity, focusin9 on
provisions of those laws and regulations that had a direct effect on the determination ol rnaterial amounts and
dis¢losures in the financial statements. The most Televanl frameworks we identified include."
United Kingdom GenerallyAccepted Accountin9 Practice
Corpoialion Tax legislation
Charities and Trustees Investment (Scotlandl Ad 2005
Charities Accounts (Scotlandl Regulations 20(kS
VAT legislation
Care Inspectorate Requirements
We gained an understandlng of how the charity is comptying with these laws and regulations by making enquiries ol
management. We corroborated these enquirie5 through our review of extemal inspections, relevant correspondence
wrth regulatory bodies and board meeting minutès.
We assessed the susceptibility of the charity's financial statements to material misstatemènt, induding how fraud
might occur, ty meeting with managernent to understand where il was con5ider8d lttere was susceptibility to fraud.
This evaluation also considered how management were remunerated and whether this provided an incentive for
fraudulent activity. We considered the tsverall control environrnent and how management oversee the
implementation and opefation of controls. In areas of the financial statements where the risks were considered to be
higher, we performed procedures to address each identif￿d risk.

ALEXANDER SCOTT'S HOSPITAL {EVENTIDE HOME)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ALEXANDER SCOTT'S HOSPITAL {EVENTIDE HOME
The follLwing procedures wore performed lo providè rèasonabl& assurance that Ihe fIna￿ClaI statements were free
of material fraud or erTOr'.
RevIe￿n9 rninutes of medngs of those c*arged wrth governance.,
Reviewng the level of and reasoning behind the charity'5 procurement of legal and professional SèNle£S',
Perfoming audit work procedures oveT th¥ risk of management override of controls, includln9 testng ol
loumal entries and other adjustments for
appropriateness, evaluating the busines5 iationale of significant
transactions outside the normal course of business and reviewing jUdgeTh￿nIS made by man8g8rnènt In
their calculation of accounting estimates for potential management bias.
Pr￿dureS lo conf rm the existence and complettrness of revenue ensuring recognised in line with the
charity's accounting policies.
Enquiries with managem¢nt regarding the compliance wilh laws and regu13tions, including hèalth and
safety requirements.
Our audil procedures were designed to resportd to the risk of material misstatements in thè fin8ndal staternents,
recognising that the risk of not deleGling a rnat¢rial risk due to traud is higher Inan the risk ol rot detecting one
sulling fr¢)m error, as fraud may involve Intentional con￿alment, forgery, collusion, omission or misrepiesentstion.
There are inherenl limitations in the audit pro￿dureS performed and the further rernoved lloncompliance with laws
and re9ulalions is trom the events and transactions reflected In the financial $t8iements, the less likely we are to
become aware of it.
A furthèr dèscription of our responsibilities is available on the Financlal Reporting Council's website al.. hHps.'Il
www.frc.org.uklaudilorsrespon8ibilities. This description fornis part of our auditorfs report.
Use of our report
This report is made solely to the charivs tr￿Slee5, as a bDdy. in accordance wilh regulaI￿n 10 tsl the Char¢tie5
Account5 Iscotlandl Regulations 200S. Our audit work has been undertaketE so that we might stAte to the chaTrty's
twstees those matters we are required to State to theEn in an auditors report and lor no other purpose. To the fullest
extent permitted by law. we do not accept or assume responsibility lo anyone othei Ihan the charty and the charty's
trustees as a body. for our audit work, for this report, OT lor the opinions we have fomed
for and on behalf of A9 A¢¢ountancy Limited
26 Trjay 2025
Chartered Accounlants
Statutory Audltor
Elm Housè
Cradleh811 Business Park
In¥eme$$
United Kingdom
IV2 5GH
A9 kGountanw Limited Is eligible lor appointment as 8uditOf of the charity by virtue of its eligibilty for appointment
as auditor ol a cornpany under 8eotion 1212 of the Companies Act 2006.

ALEXANDER SCOTT'S HOSPITAL {EVENTIDE HOME)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 20 JULY 2024
Unrestrlctsd
funds
2024
Restricted
funds
2024
Total
Totsl
2024
2023
Notes
Income and endowinents from:
Donations and legacies
Charitable aclivities
Investments
Other income
17,899
1,770,397
32,605
3,250
12,053
29,952
1.770,397
32,605
3,250
524.348
1,610,125
21.119
Total ineom•
1,824,151
12.053
1,836.204
2,155.592
Expendlture on:
Raising funds
Charrtable activities
Other expenditure
3,364
1.902,773
239
3,364
1,947,869
239
3,312
1,908.731
45.0
14
Total ¢xpendituro
1,906,376
45,096
1,951.472
1.912,043
Net gainslllossesl on investments
1S
42,824
42,824
9,409
Net Incomellexpendlturel
139,4011
133,0431
172.4441
252,958
Transfers be￿eell funds
12,053
112,0531
Net movemgnt In funds
10
127.3481
145,0961
172,4441
252,958
Reeonelliation of funds..
Fund balances at 21 July 2023
977.283
668,587
1,645,870
1,392.912
Fund balances at 20 July 2024
949,935
623.491
1,573.426
1,645,870
The stslement of financial activities includès all gains and losses recognised in the year. All income and expenditure
derivè from continuing activities.

ALEXANDER scorr's HOSPITAL (EVENTIDE HOME)
BALANCE SHEET
AS AT 20 JULY 2024
2024
2023
Not•B
FIKod ass•ts
Tangib18 ass8t8
Investment8
17
18
679,838
603,314
732.362
632,556
1.283,1 S2
1,364.918
Cyrrent a$$•ts
Stocks
Deblois
Ca5M at bank and In hand
20
21
13.783
153,208
342,362
120,981
424.049
$09,353
553,530
Croditor¥'. #mounts falling dug within
onè year
22
219,079
272.578
Net CUTrenl assets
290,274
280.952
Total *ssets le$$ ¢urrent Ilabllltl8s
1.573.426
1,645,870
The fund¥ of the chArity
Restricted income funds
Unrestricted funds- general
Unie51ricted funds- Revaluation reserve
25
623,491
627.013
322.922
668.587
854.361
322,922
Total funds
1,573,426
1.645,870
The fM)anclal stalemeThts were 8pproved by the INstees on 26 May 2025

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 20 JULY 2024
2024
2023
Notes
Cash flows from opèratlng actlvltles
Cash lab50rbed byllgeneraled from
operations
31
1186,3561
313,434
Investlng actlvitlos
Purchase of tan9ible fixed assets
PrO￿edS from disposal ol investments
Investment income receive(J
13,3571
72.066
32.605
21,119
Net eash g•n•rat•d from Investlng
activltles
104.671
17.762
Flnanclng actlvltles
Proceeds from boriowings
Repayment of borrowings
60,000
180,0001
Net cash used in finan¢ing activitiès
120.0001
Nèt Id•cr•as•llincrease In cash and cash
equivalents
181,6871
311,196
Cash and cash equwalents 81 beginning of year
424.049
112,853
Ca$h and ¢a$h gquivalents at end of year
342,362
424,049
10

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 20 JULY 2024
Accounung poli¢i¢•
Charlty Infomiatlon
Homel is a trust established by charitable deed trust. Its office is located
1.1 Accounting convention
The financial Stateff￿nts have been prepared in accordan￿ with the ehartys Conslitution. thè Charities and
Trustee Investment Iscotlandl Act 2005, Ihè Charities Accoun15 (Scotlandl Regulations 20(b las amended).
FRS 102 'The Finanaal Reporting Standard applicable in the UK and Republic of Ireland" I"FRS 102.1 and
Ihe Chanties SORP "Accounting and R8POrting by Chaiitie5. Stalèmenl of Recornmendèd Practice applKable
lo charikn'es Pfepafing their accounts in acwrdancè with the Financial Reporting Stsndard applicable in the UK
and Republic of Irelan¢J IFRS 1021" leffeLlive 1 JAnu8ry 20191. The chaThty 15 a Public Benefit Entty as defined
by FRS 102.
The finanaal statements 8rt prepared In sterting. which 13 th8 funetional currency of th8 chanty. Monètary
amounts in the6e financial $t*emènts are rounded to the n8arast £.
The fin8ncial statements have been prepared under the historical cost convention. Modified to Include c4rt3in
financial Instrurnents at fair value. The principal accoijnb'ng polioes adopted ale Sel oul below.
1.2 Going eoncom
At the time of approving tha ffinancial statements, th? truslèes have a rea3onablts expeclalion thal the chaTty
has adequale resources to continue in operational existence for the fore8eeable future Thus the tr￿fee$
continue lo adopt the going concern basis of 3(￿unI1ng in preparing thg financial stalements.
This expectation is based on the substantial investsnenl portfolio held by the charity which is $uficiÈnt to
absorb ongoing cash shortlalls In excess of those expected to occur in the ￿1ve months following the date
these financial sialements are signed. The irustèes have concludèd that there is no tnalerial uncert8inty in
relalion 10 90ing concern.
1.3 Charitable furKI8
Unreslncted fvnds 3rè availatsle for use at the discretion of the trustees in furtherance of Ih8ir charitable
obieclwes unless the funds have been designated for other purposos.
Rastricted fijnds are subject to Specif￿ cOndrt￿ns by donors as to how they may be usod. The purposès Bnd
Uses of Ihg restricted funds are sel out in the notes to the 8e£ounts.
1.4 Incom¢
Income is recognised when the charity is legally entitled lo rt aftef any performancè conditions have been tnèt.
the arnounls can be measured reliably, and it is probable that income will be received.
Hospltal charges are recoyni5ed when Ihe service has been provided to the resident.
Income from donations 8lld grants are recogni5ed on receipl, unkss performance conditions apply whith
either11mrt recognitiorb until a fulure period or require early rec4)gnition.
Investrnent in¢oFT* 1$ broughl into account in Ihè year in which it IS Teceivable.

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 20 JULY 2024
Ac¢aunting pollcl8s
(Continued)
1.5 Expenditur¥
All expenditure is included on an acciuals basis and is recognised when there is a legal constructive
obligation to pay for expendiluie. All costs have been directly attributed to one of the function81 ¢ategories of
expendityre and include irrecoverable VAT.
Expendilure on charitable activities includes the wsts diredy incurred direclty in achievement of the charity's
objectives and support costs, which indirectly support the charities acts'vities.
1.6 Tangibl• flx•d assets
Tangible fixed assets are initially m&asu￿d at cost and subsequently MeasU￿d at cost or valuation, nel of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less theii residual values over their
useful lives on the following bases..
Heritable propety
Owners, Improvements
Plant and Equipment
Motor vehicles
2-100/0 Straight line
IOO/o reducing balance
20% reducing balance
20°h reducing balance
The g8in or loss ansing on the disposal of an asset is detèrmined as the difference between Ihe salè proceeds
and the carrying value of the asset, and is recognised in the slaternent of finanual activitiès.
1.7 Fixèd asset Investments
Investments are induded at fair value, which is based on quoted market values. 8t the year end.
Gains and losses on disposal and revaluation of investments 81e recognised in net incomellexpenditurèl.
1.8 Impalmient of flxed assets
At each reporting end date. the charity reviews the carrying amounts of its tangible assets to detèmine
whether there is any indication that those assets have suffered 8n impairment loss. If any such in(&￿atIon
exists. the recoverable amount of the asset is estimated in order to deteirnine the extent of the impairment
loss lif any}.
1.9 Stock8
Stocks are stated at the lower of c05t and estimated selling price less Costs to complete and sell. Cost
comprises direct rnaleria15 and, where applicable, direct labour costs and th05e overheads that have been
incurred in bringing the stocks to their present location and condition Itern5 held for distribution at no or
norpinal Gonsideration are measured the lowei of replacement cost and cost.
Net realisabl8 Value is the eslimated selling price less all eslimated costs of completion and ￿sts to be
incurred In marketing. selling and distribution.
1.10 Cash and cash equivalents
Cash and cash equiv818nts include cash in hand. deposits held at call wrth banks, other short-term liquid
investments with original maturrties of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowing5 in current liabilities.
12-

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
Accountlng policies
(Continued)
1.11 Flnancial instrum•nts
The charity has elected to 8pply the provisions of Sedion 11 '8asic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments 8rÈ rècognised in the charity's balance sheet when the charty be¢¢mes paty to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts pres8ntèd in the financial statements, when
there is a leg811y enfoiceable right to set off the recognised amounts and there is an intention to settle on a net
basis or lo realise the asstrt and settle the liability simultaneously.
Basic finanelal ass•ts
Basic financial assets, which indude debtors and cash and bank balances. arè inrtially measured at
transaction price induding transaction costs and are subsequently carried at arnortised cost using the effective
interest method unless the arrangernenl constitutes a financing transaction, where the transaction is
measured at the present value of thè futurè receipts discounted at a market rate of interest. Finanaal assets
Classified 8$ rè¢eivablÈ within onè yaar are not amortised.
Derècognition of financial assets
Financial assets are d¢recognised onty when the contractual rights to the cash flows from the asset expire or
are settle. or when the charty transfers the financial asset and substantially all the risks and rewards ol
ownership to another entity, or if some significant risks and rewards of ownership are retained but control ol
the asset has transferred to another party that is able lo s851 the asset in its entirety to an unr8Iated third paty.
Baslc flnanclal Ilablllties
Basic financial liabilities, including creditors and bank loans are initi8lly recognised at transaction price unless
the arrangement constitutes a financing transaction. where the debt Fnstrument is measured at the present
value ol the future payrnents diswunted at a market rate of Interest. Financial liabilities classified as payable
wsthin one year afe not 8mortised.
Debt instruments are subsequendy carried at amortised co31. using the Èffective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary Course ol
operations from suppliers. Arnounts payable are classffied as current liabilities if payment is due wrthin one
year or less. If not, they are presented as non-current liabilities. Trade credilors are recognised initkqlly al
transaction price and Subsequently Fneasured at amortlsed cost using the effective interest method.
Derecognition of flnancial liabilities
Financial li8bilities are de￿CogniSed when the charity's contractual obligab.ons expire or artr discharged or
rAncelled.
1.12 Employee ben8fits
The cost of any unused holiday entr(lement is recognised in the period in which th& employee's services are
re￿Ived.
Teirnination benefits are recognised immediatety as 8n expense when the charity is demonstrably committèd
to terminate the employment of an employee or to provide termination benefits.
1.13 Retlrement benefits
Payments to defined contribulH)n retirement benerrt schemes are charged as 8n expense as they fall due.
13

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
crtti¢al a¢¢¢unting 0stimote$ •nd judgements
In the application of the eh8rity's ac¢ounting policies, the Trustees are require¢Y to make judgem8nts,
estimates and assumptions about the carrying amount ol assets and liabilities that are nol readily apparent
from other source5. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. ActLJal results may differ frorn these 8Stimates.
The estimates and underlying assumptions a￿ reviewed on an ongoing basis. Revisions to ac¢ounling
estimates are recognised in the period in wh1ch the estimate is revised where the revision affects (mty that
period, or in the period of ttte revision and future periods where the revision affects both current and future
periods.
The following are considered to be eitherjudgement5 that have had the most significant effect on the amounls
recogni8ed in the financial statements, or estimates that are dependent upon assumptions which could
change in the next fin8ncial year and have a materi81 effeGt on the carrying atnounts of assets and liabilities
re¢(>gnised on the balance sheet..
The residual value and useful life of tangible fixed assets is an estimate made by the trustees wh.ch
affects the depreciation charged each year and therefore Ihe carrying value of assets on the balance
sheet. The depreciation Charge for the year was £52,285 and the carrying value of tangible fixed
assets was £679,838 at the balance sheet date.
Income from donatlons and legacles
Unrestricted Re¥tri¢ted
funds
funds
2024
2024
Ttstal Unrèstrict•d Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gffts
Grants
17,899
17.899
12,053
506,671
17.677
506,671
17.677
12,053
17,899
12,053
29.952
524,348
524,348
In¢om* from charitsble a¢tivitÉos
Un￿triCIad
funds
2024
Unrestricted
funds
2023
Choritable activities
Hospital charges
1,770,397
1,610,125
14-

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
Income from investments
Unre$tricled Unrestricted
fund¥
funds
2024
2023
Incorne from listed investments
Interest receivable
24,846
7,759
18,715
2.404
32,605
21,119
All income from investments was unrestricted in both the current and prior year.
Oth*r in¢¢mè
Unrestri¢led Unrestrlcted
funds
funds
2024
2023
other income
3,250
Exp•nditure on ralslng funds
Unrestricted Unrèstrlctsd
funds
funds
2024
2023
Fund manager costs
3.364
3,312
All expenditure on raising funds was uniestncted In both the current and prior year.
15-

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
Expendlture on charltable activities
Charitsbl•
a¢tivities
2024
Charltable
activities
2023
Dlrect costs
Staff c05t
Depreciation and impairment
Rates, insur8n¢e and subscriptions
Light and heat
Repairs and malntenance
Telephone and internet
Food
Training
Sundry expenses
Bank charges
1,514,565
52.285
65,183
53.056
92,286
2.468
92,470
12,134
222
2.426
1,360.360
53,881
62.479
143,015
109,142
1,767
108,088
7.310
497
2,078
1,887,095
1,848,617
Share of $upport and gov•rnane8 costs (see note 91
Support
Governance
38,400
22,374
38.400
21.714
1,947.869
1,908,731
Analysis by fund
Unrestricted funds
Reslrided funds
1.902,773
45,096
1,863,225
45,5C
1,947,869
1,908,731
Support costs allocated to activltie¥
2024
2023
88si$ of alloeation
Direcl
01￿cl
Clerk and Ire8surer
Governance costs
38.400
22.374
38,400
21,714
60,774
60,114
Analysed between:
Charitable activities
60,774
60,114
16-

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 20 JULY 2024
Support costs allocated to activities
IContSnuedl
2024
2023
Governanc¥ ¢o$ts ¢ompris•'.
Audit fees
Accountsncy fees
15,834
6,540
15,354
6,380
22.374
21,714
10 Nèt movèmènt In funds
2024
2023
The not movement in funds is stated after chargingllcreditingl..
Fees payable to the charity'5 auditor..
for the audit of the Charity's financial statements
- for other assurance ServI￿S
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
15.834
6,540
52.285
239
15.354
6.360
53,881
11 AudIt0￿8 remuneratlon
Fees pay8ble to the charity's auditor and associates..
2024
2023
For audit s•Thices
Audit of the financial statements ol the charity
15,834
15.354
Non-audlt servlces
Piepaiation of charity's annual accounts
6,540
6,360
12 Trustees
None ol the truslee5 lor any peisons connected with thernl received any remuneration Or benefits from the
charity during thè year.
13 Employeès
The average monthty number of employees during the year was..
2024
Number
2023
Number
Care home staff
75
72
17-

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
13 Efflployees
(Continued)
Employment ¢o$ts
2024
2023
Wages and salaries
Social security costs
Other pension cost5
1.398,663
90,671
25,231
1,257,502
80,155
22,703
1.514.565
1,360.360
There were no employees whose annual remuneration was more than £60,000.
Remuneratlon of key management personnèl
The remunerats.on of key management personnel was a$ ftsllows..
2024
2023
Aggregate compensation
50.893
55,316
14 Other expenditure
UnrvJtrietÈd Unrestrictèd
fund¥
fundB
2024
2023
Net Ioss gn disposal of tangible fixed as5et3
239
1S Gains and 1088e¥ gn invèstmènts
Unrestricted Unrestrictèd
funds
fund¥
2024
2023
Gainslllosse81 arising on..
Revaluation of investments
Sale of snvestmènts
40.678
2.146
9.409
42,824
9,409
16 Taxatlon
The charity is exempt trom tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Ch8r9eable Gains Act 1992 to the extent that these are applied to its charrtable objects.
18

ALEXANDER SCOTT'S HOSPITAL {EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
17 Tangible lix¥d assèts
Heritable
Ownèrs.
property Improvements
Plani and
Equlpment
Motor
vehicl•s
Totsl
Cost
At 21 July 2023
Disposa15
1,233,699
6S1,384
139.874
I20,(￿0>
25,000 2,049,957
120.0601
At 20 July 2024
1,233.699
651,384
119,814
25,000 2.029.897
Depreclatlon and impairment
At 21 July 2023
Depreciation charged in the year
Eliminated in respect of disposals
570,803
43.458
603,050
4.833
126.934
2,356
119,8211
16,808
1,638
1,317,595
52.285
119,8211
At 20 July 2024
614,261
607,883
109,489
18,446
1,350.059
Caryying amount
AI 20 July 2024
619,438
43,501
10,345
6.554
679.838
At 20 Juty 2023
662.896
48,334
12,940
8.192
732,362
18 Flxed asset investm•nts
Listed
Investhients
Cost or valuatlon
Al 21 July 2023
Valuation changes
Disposals
632,5
40.678
169,9201
At 20 July 2024
603,314
Carrylng #mount
At 20 July 2024
603,314
At 20 July 2023
632,556
19 Financial instruments
2024
2023
Carrying amount of flnancial a¥¥ets
Debt instfuments measured al amortised Cost
Equity instruments measured at cost less impairment
70,225
803,314
58.105
632,556
Carrylng amount of finanelal Ilabllltles
Measured at arnoritised cost
189.012
214.436
19

ALEXANDER SCOTT'S HOSPITAL {EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
20 Stocks
2024
2023
Consumables
13.783
8,500
The total costs of stocks recognised as an expense are £92.47012023- £108.0881
21 Debtors
2024
2023
Amounts fallin9 due wtlhin one year.
Trade debtors
Prepayments and 8ceiuèd income
70,225
82.983
58.105
62,876
153,208
120.981
22 Creditors.. amounts falling due within one ygar
2024
2023
Notes
Other taxation and social security
Deferred income
Trade creditors
Olhei G￿￿110￿5
Accruals
10,507
19.560
31,154
1,274
156.584
26.143
20,529
48.701
23
177,205
219,079
272,578
23 Deferred Income
2024
2023
Other deferred income
19.560
20,529
Deferred incorne is included in ttre financial statements as follows..
2024
2023
Deferred income is in¢luded within..
Current liabilities
19,560
20.529
Movèmènts in the year".
-20-

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
23 Oeferred income
Icontlnuedl
Deferred income at 21 Juty 2023
Released from previous periods
Resources deferred in the year
20.529
120,5291
19,560
26,413
126,4131
20,529
Deferre(J income at 20 July 2024
19,560
20,529
Deferred income relates to hospital charges re￿iVed in advance.
Retlyement beneflt schemes
2024
2023
Deflned contrlbutlon schemes
Charge lo profit or Ios8 in respect of defined contribution schemes
25,231
22.703
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme a￿ held separately from those of the charity in an independently administered lund.
25 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trusl
subject to speafie conditions by donors as to how they may be used.
At 21 July
2023
Incomlng
r￿OUrceS
Resources
0x￿nd•d
Translers
At 20 July
2024
Heritable Property
Motor Vèhicles
Foundation Scotland
662,895
5,692
143.4581
11,6381
619,437
4,054
12,053
112.0531
668,587
12,053
145,0961
112,0531
823.491
Provlous year..
At 21 July
2022
Incoming
resources
Resources
expended
Transfars
At 20 July
2023
Heritsble Propgty
Motor Vehicles
706,353
7.740
143,4581
12,0481
662,895
5.692
714,093
I45,5(￿)
668,587
21

ALEXANDER SCOTT'S HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
25 Restrictèd fund$
(Continued)
Restricted fLinds include the herrtable propety which, under Alexander Scotts Will, must be used as a
hospit81 In the event of a sale the proceeds should be used to purchase property for the ults.mate benefit of
the residènts of Huntly. Expènditur8 rep￿Sents dèprecation charged on th& property.
Restricted funds also include motor vehicles for which a grant of £22.500 was received from Foundation
Scotland Per the terms and condrtions of this grant. this is required to be shown as restricted in the financkql
$13tements. The grant wll be released in line with the annual depre¢ialion Charged on the motOT veh*cle5.
A transfer was made between restricted and unreslncted funds in respect of a grant received from Foundath)n
Scouand. This grant was received In respect of costs already incurred, which were classed as unrestricted.
26 Unrestricted funds
The unrestricted funds ol the charity comprise the unexpended balances of donations and grants which are
not subject to specific condrtions by donors and grantors as to how they may be used. These includè
designated fvnds which have been sel aside out of unrestricted funds by the trustees for specific purposes.
At 21 Juty
2023
Ineoming
resources
Rèsourc•s
expended
Transfers
Gains and
lossès
At 20 Juty
2024
General funds
977,283
1.824,151
I1,9(￿,376)
12,053
42,824
949,935
Prevlous year..
At 21 July
2022
Incomlng
resources
Resources
expended
TransferB
Gains and
losses
At 20 July
2023
General funds
678,819
2,155,592
11,866,537)
9,409
977,283
27 Analy8ls of net assets bets¥een funds
Unr•strieted
fund5
2024
Restricted
funds
2024
Total
2024
At 20 July 2024:
Tangible assets
Investtnents
Current assetsllliabilitiesl
56,347
603.314
290,274
623.491
679,838
603,314
290.274
949.935
623,491
1,573,426
-22-

ALEXANDER SCOTT'S HOSPITAL {EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
27 Analysis of net assets tse￿een funds
ICon¢inuedl
Unrestrlcted
funds
2023
Restricted
funds
2023
Total
2023
At 20 July 2023..
Tangible assets
Investments
Current assetsllli3billLies1
63,775
632,556
280.952
668.587
732,362
632,556
280,952
977,283
668,587
1,645,870
28 Opgrating lea¥9 Cornmhtments
Lessee
At the reporting end dale the charity ha(J ouislanding ¢ommitments for future minimum lease payments under
non-cancellable operating le8sè5, which fall duè as lollows".
2024
2023
fithin one year
Be￿een and five years
518
1,814
2.332
The arnounl of non-c8nce118ble operating lease payments ￿cOgniSed as an expense during the year wa3
£21712023- Nill.
29 Related party transactions
Tran$aetions with rèlatad partles
During the year tre charity enler8d intts the following transactions with related parties..
-23-

ALEXANDER SCOTfs HOSPITAL (EVENTIDE HOME)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 20 JULY 2024
Related party transactions
Icontinuedl
Murdoch, M¢Math & Mil¢hg11
IA firffl that pio¥ides key management pe150nnel ser¥ices (acting as Cleths and Tresurers to the tharityl
During the year. Murdoch. McM8th & MilL*ell rendered key ￿￿￿$g￿Ment parsonnel services lo the charity
totalling £38.400 I2023- £38,4(M)I.
Jamas Rlzza & Son Ltd
IA Gompany in whi
is a direGloi and $har¢ho1d¢rl
During the yoar, th¢ ¢harity purchasad goods from James Rizza & Son Ltd totalling £1012023- £1501.
(Nlother of Partner of Murdoth, Mcmalh & Mitchell, a firm that prov*des key manogemenl personnel Services
to the ¢harityl
During the year,
Hospital.
paid the charty £43,703 12023 Nill, in relation to fees for slaying 81 the
30 Analysls of change5 In net furKIs
The th8rity had no material debl durin9 the year.
31 Cash g•n•ratsd from operatlons
2024
2023
IDÈflc￿1IsUrplus for the year
172,4441
252.956
Adjustments for..
Investment income recognised in statement of fin8nci818ctivilies
Los5 on disposal of tangible fixed assels
Gain on disposal of inveslrnen15
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assets
132.6051
239
12.1461
14Q,6781
52,28S
121,1191
19,4091
53.881
Movements in working capital..
IlncTeasel in slocks
Ilnueaselldecrease in debtors
(Decieasellincrease In creditors
(Decrease) in defètrèd income
{5.2831
132.22n
152.5301
19691
13,934
29,075
15,8841
Cash labsorbed byllgenerated from operatlon¥
1186,3581
313.434
-24-