2023-07-31-accounts - Pennine Camphill Community

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Report ofthe Trustees	1 to	9
Report ofthe Independent Auditors	10 to	13
Statement ofFinancial Activities	14
Balance Sheet	15 to	16
Cash Flow Statement	17
Notes tothe Cash Flow Statement	18 to	19
Notes tothe Finandal Statements	20 to	35
Detailed Statement ofFinancial Activities	36 to	37

							31.7.23	31.7.22
				Unrestricted	Restricted	Designated	Total	Total
				funds	funds	funds	funds	funds
			Notes	E	E	E	E	f
INCOME AND
ENDOWMENTS FROM
Donations	and legacies		2	26,620			26,620	6,367
Charitable	activities
Charitable				$,909,878	64,26$		$,974,141	2,609,608
Investment	income			14			14	82
Total				$,9$6,512	64,26$		4,000,775	2,616,057
EXPENDITURE ON
Charitable	activities
CharItable				3,960,819			$,960,819	2,200,725
NET
INCOME/(EXPENDITURE)				(24,$07)	64,263		$9,956	415,332
Transfers	between	funds	19	511,118		(511,118)
Net movement In funds				486,811	64,263	(511,118)	39,956	415,332
RECONCILIAllON OF FUNDS
Total funds	brought	forward		3,281,448	47,721	511,118	3,840,287	3,424,955
TOTAL FUNDS CARRIED
FORWARD				3,768,259	111,984		3,880,2433,840,287

					31-7.23	31.7.22
		Unrestricted	Restricted	Designated	Total	Total
		funds	funds	funds	funds	funds
	Notes		E	f	E	E
FIXEDASSETS
Tangible assets	12	4,804,652			4,804,6S2	4,623,099
Investments	13	1,731			1,731	3,199
		4,806,$83			4,806,383	4,626 298
CURRENT ASSETS
Debtors	14	607,499			607,499	66,967
Cash at bank and in hand		11,364			11,$64	365,816
		818,86$			618,863	432,783
CREDITORS
Amounts falling due within
one year	15	(645,222)	111,984		(533,2$8)	(135,931)
NET CURRENT ASSETS		(26,$59)	111,984		85,625	296,852
TOTAL ASSETS LESS
CURRENT LIABILITIES		4,780,024	111,984		4,892,008	4,923,150
CREDITORS
Amounts falling due after
more then one year	16	(1,011,765)			(1,011,765)	(1,082,863)
NET ASSETS		S,768,259	111,984		3,880,243	3,840,287
FUNDS
Unrestricted funds					3,768,259	3,281,448
Restricted funds					111,984	47,721
Designated funds						511,118
TOTAL FUNDS					R,SSD,243	3,84D,287

FOR THE YEAR ENDED 31	JULY 2023
				31.7.23	31.7.22
		Notes		E	E
Cash flows from operating	activities
Cash generated from operations			1	(134,265)	463,324
Interest paid				(73,211)	(77,452)
Net cash (used in)/provided	by operating		activities	(207,476)	385,872
Cash flows from investing	activities
Purchase oftangible fixed	assets			(191,454)	(8,329)
Sale oftangible fixed assets					39,419
Interest received					1
Net cash (used in)/provided	by investing		activities	(191,440)	31,091
Cash flows from financing	activities
Loan repayments in year				(66,857)	(62,616)
Net cash used in financing	activities			(66,857)	(62,616)
Change In cash and cash equivalents		In
the reporting period				(465,773)	354,347
Cash and cash equivalents	at the
beginning ofthe reporting	period		2	365,$16	11,469
Cash and cash equivalents	at the end
ofthe reporting period				(99,957)	365,816

NOT FOR	ES TO THE CASH FLOW STATEMENT THE YEAR ENDED 31JULY2023	ES TO THE CASH FLOW STATEMENT THE YEAR ENDED 31JULY2023	ES TO THE CASH FLOW STATEMENT THE YEAR ENDED 31JULY2023	ES TO THE CASH FLOW STATEMENT THE YEAR ENDED 31JULY2023	ES TO THE CASH FLOW STATEMENT THE YEAR ENDED 31JULY2023
1.	RECONCILIATION OF NET INCOME TO NET CASH					FLOW FROM OPERATING	ACTIVITIES
							31.7.23	31.7.22
								E
	Net income for the	reporting			period (asper the	Statement of
	Financial Activities)						39,956	415,332
	Adjustments for:
	Depreciation charges						9,901	8,040
	Profit on disposal of		fixed assets					(1,007)
	Interest received						(14)	(1)
	Interest paid						73,211	77,452
	Loss on revaluation	ofassets					1,468	1,440
	Increase in debtors						(540,532)	(2,050)
	Increase/(decrease)		in creditors				281,745	(35,882)
	Net cash (used in)/provided			by operations			(134,265)	463,324
2.	ANALYSIS OF CASH	ANO CASH			EQUIVALENTS
							31.7.23	31.7.22
							E	E
	Cash In hand Notice deposits (less		than 3months)				11,364	3,371 362,445
	Overdrafts included	In bank loans and overdrafts				falling due within
	one year						(111,321)
	Total cash and cash equivalents						(99,957)	365,816

	At 1/8/22 f	Cash flow f	At $1/7/2$
Net cash
Cash at bank and in hand	$65,816	(465,77$)	(99,957)
	$65,816	(465,77$)	(99,957)
Debt
Debts falling due within 1year	(62,616)	(4,241)	(66,857)
Debts falling due after 1year	(1,082,86$)	71,098	(1,011,765)
	(1,145,479)	66,857	(1,078,622)
Total	(779,66$)	($98,916)	(1,178,579)

DONATIONS	DONATIONS
		31.7.23	31.7.22
		E	E
Donations	and appeals	9,600	6,367
Sundry Income		17,020
		26,620	6,367

INVESTM	ENT INCOME
		31.7.23	31.7.22
		E	E
Dividends	receivable		81
Interest	receivable	14	1
		14	82

INCO	ME FROM CHA	RITABLE ACTIVITIES
			31.7.23	31.7.22
		Activity	E	E
Fees		Charitable	3,960,390	2,587,895
Other	income	Charitable	13,751	21,713
			3,924,141	2,609,608

	Support
Direct	costs (see
Costs f	note 6)	Totals
1,392,490	900.000	8.9$1,119

SUPPORT	COSTS
				Governance
		Management	Finance	costs	Totals
		E	E	f	E
Charitable		409+15	77,786	81,158	568,389
Support costs, included		in the above, are as follows:
				31.7.23	31.7,22
					Total
				Charitable	activities
				E	f
Wages and salaries				374,654	501,623
Social security				34,791	47,793
Bank and	credit card charges			4,575	5,81S
Interest payable and similar charges				73,211	77,452
Auditors'	remuneration			13,800	122000
Auditors'	remuneration	for non audit
work				15,757	1,680
Legal and	professional	fees		51,601	19,450
				568,389	665,813

			31.7.23	31.7.22
			E	f
Depreciation - owned	assets		9,901	8,040
Defldt on disposal of	fixed assets		1,468	433
AUDITORS' REMUNERATION
			31.7.23	31.7.22
			f	f
Fees payable tothe charity's		auditors for the audit ofthe charity's
financial statements			13,800	12,000
Auditors' remuneration	for non audit work		15,757	1,680

STAFF COSTS
						31.7.23	31.7.22
						f	f
Wages and salaries					1,960,115		1,165,597
Social security costs						170,211	92,615
Other pension costs						73,174	39,178
					3.303,3$I		1,397,390
The average monthly	number ofemployees		during the	year was	as follows:
						SL7.23	31.7.22
Administration, teaching and secretarial						85	56
The number of employees f60,000was:		whose employee	benefits	(excluding	employer	pension	costs) exceeded
						31.7.23	31.7.22
f60,001-f70,000						1

COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACllVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACllVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACllVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACllVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACllVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACllVITIES
				Unrestricted	Restricted	Designated	Total
				fund	funds	fund	funds
				E	E	E	f
INCOME AND ENDOWMENTS			FROM
Donations	and legacies			4,967	1,400		6,367
Charitable	activities
Charitable				2,558,460	51,148		2,609,608
Investment	income			82			82
Total				2,563,509	52,548		2,616,057
EXPENDITURE ON
Charitable	activities
Charitable				2,152,389	48,336		2,200,725
NET INCOME				411,120	4,212		415,332
RECONCILIATION OF FUNDS
Total funds	brought	forward		2,870,328	43,509	511,118	3,424,955
TOTAL FUNDS CARRIED FORWARD				3,281,448	47,721	511,118	3,840,287

FOR	THE YEAR ENDED 31JULY2	023
12.	TANGIBLE FIXEDASSETS
		Freehold	Motor	Computer
		property	vehicles	equipment f	Totals f
	COST
	At 1August 2022	S,410,525	81,929	56,$28	5,548,782
	Additions	143,426		48,028	191,454
	At 31July 2023	5,553,951	81,929	104,356	5,740,236
	DEPRECIATION
	At 1August 2022	816,953	67,953	40,777	925,683
	Charge for year		3,494	6,407	9,901
	At 31July 2023	816,953	71~7	47,184	935,584
	NET BOOK VALUE
	At 31July 2023	4,736~	10~	57,172	4,804,652
	At 31July 2022	4,593,572	13,976	15,551	4,623,999
13.	FIXEDASSET INVESTMENTS
					Unlisted
					investments
					f
	MARKET VALUE
	At 1August 2022				3,199
	Revaluations				(1,4681
	At 31July 2023				1,731
	NET BOOK VALUE
	At 31July 2023				1,731
	At 31July 2022				3,199
	There were no Investment	assets outside the UK.

1$.	FIXEDASSET	INVESTMENTS - continued	INVESTMENTS - continued	INVESTMENTS - continued
	Cost or valuation		at31July 2023 isrepresented		by:
							Unlisted
							investments
							E
	Valuation in 2023						1,7$1
14.	DEBTORS:AMOUNTS FAUJNG DUE WITHIN ONE YEAR
						31.7.23	31.7.22
						f	f
	Trade debtors					586,0$0	59,202
	Prepayrnents	and	accrued income			21,419	7,765
						607,499	66,967
15.	CREDITORS: AMOUNTS			FAILING DUE WITHIN	ONE YEAR
						31,7.23	31.7.22
						E	f
	Bank loans and overdrafrs (see note 17)					17$,178	62,616
	Trade creditors					258,188	44,887
	Social security	and	other	taxes		52,051
	Other creditors					15,574	490
	Accruals					29,247	27,938
						533,238	135,931

FOR	THE YEAR ENDED 31JULY	2023	2023	2023
16.	CREDITORS: AMOUNIS	FALLING DUE AFTER MORE THAN ONE YEAR
					31.7.23	31.7.22
					E	E
	Bank loans (see note 17)				1,011,765	1,081,863
17.	LOANS
	An analysis ofthe maturity		ofloans is given below:
					31.7.23	31.7.22
					E	E
	Amounts falling due within		one year on	demand:
	Bank overdrafts				111,321
	Bankloans				66,857	62,616
					178,178	62,616
	Amounts falling due between two and five years:
	Bank loans - 2-5 years				267,428	250,465
	Amounts falling due in more than five years:
	Repayable by instalments:
	Bank loans more 5yr by	Instal			744,337	832,398
18.	SECURED DEBTS
	The following secured debts		are included	within creditors:
					31.7.23	31.7.22
					E	f
	Bank overdrafts				111,321
	Bank loans				1,078,622	1,145,479
					1,189,943	1,145,479

FOR	THE YEAR END	ED 31JUL	ED 31JUL	Y2023
19.	MOVEMENT	IN FUNDS
						Net	Transfers
						movement	between	At
					At 1/8/22	In funds	funds	31/7/23
					f.	E	E	E
	Unrestricted	funds
	General fund				3,281,448	(24,307)	511,118	3,768,259
	Restricted funds
	ESFA Capital	Fund			6,683	64,263		70,946
	Other ESFA Income				3,581			S,S81
	DFC Capital grant				$7,186			37,186
	Mental health	Training		Fund	6			6
	ASDA Foundation		Grant		265			265
					47,721	64,263		111,984
	Designated Funds				511,118		(511,118)
	TOTALFUNDS				3,840,287	39,956		3,880,24$
	Net movement	in	funds,	included	in the above are as follows:

		Incoming	Resources	Movement
		resources	expended	in funds
		E	E	f
Unrestricted	funds
General fund		3,936,512	(3,960,819)	(24,307)
Restricted funds
ESFACapital Fund		64,263		64,263
TOTALFUNDS		4,000 775	J0,90M197	09,950

					Net
					movement	At
				At 1/8/21	in funds	31/7/22
				f	f	f
Unrestricted funds
General fund				2,870,328	411,120	3,281,448
RestrIcted funds
LSIS PRD Fund				3,437	(3,437)
ESFACapital Fund				7,018	(335)	6,683
Other ESFA Income				3,581		3,581
DFC Capital grant				3,894	33,292	37,186
ESFAStudent Financial		Support	Fund	25,579	(25,579)
Mental health Training		Fund			6	6
ASDA Foundation	Grant				265	265
				43,509	4,212	47,721
Designated Funds				511,118		511,118
TOTAL FUNDS				3,424,955	415,332	3,840,287

				Incoming	Resources	Movement
				resources f	expended f	In funds f
Unrestricted I'unds
General fund				2,563,509	(2,152,389)	411,120
Restricted funds
LSIS PRD Fund					(3,437)	(3,437)
ESFACapital Fund				6,683	(7,018)	(335)
DFC Capital grant				33,292		33,292
ESFAStudent Financial		Support	Fund		(25,579)	(25,579)
Thomas Bally Fund				(300)	300
Mental health Training		Fund		1,200	(1,194)	6
ASDA Foundation	Grant			500	(235)	265
ESFACovld Support				11,173	(11,173)
				52,548	(48,336)	4,212
TOTAL FUNDS				2,616,057	[2.200.725I	415.332

						Net	Transfers
						movement	between	At
					At 1/8/21	in funds	funds	31/7/23
						E		E
Unrestricted	funds
General fund					2,870,328	386,813	511118	3768 259
Restricted funds
LSISPRD Fund					3,437	(3,437)
ESFA Capital Fund					7,018	63,928		70I946
Other ESFA income					3,581			3,581
DFC Capital grant					3,894	33,292		37,186
ESFAStudent	Financial		Support	Fund	25,579	(25,579)
Mental health	Training		Fund			6		6
ASDA Foundation		Grant				265		265
					43,509	68,475		111,984
Designated Funds					511,118		(511,118)
TOTAL FUNDS					3,424,955	455,288		3,880,243

				Incoming	Resources	Movement
				resources	expended	in funds
						f
Unrestricted funds
General fund				6,500,021	(6,113,208)	386,813
Restricted funds
LSIS PRD Fund					(3,437)	(3,437)
ESFA Capital Fund				70,946	(7,018)	63,928
DFC Capital grant				33,292		33,292
ESFAStudent Financial		Support	Fund		(25,579)	(25,579)
Thomas Bally Fund				(300)	300
Mental health Training		Fund		1,200	(1,194)	6
ASDA Foundation	Grant			500	(235)	265
ESFA Covid Support				11,173	(11,173)
				116,811	(48,336)	68,475
TOTAL FUNDS				6,616,852	I6,161,544I	455,288

DETAILED STATEMENT OF FINANCIAL ACTIVlhES FOR THE YEAR ENDED 31JULY2023
	31.7.23	31.7.22
	E	E
INCOME AND ENDOWMENTS
Donations and legacies
Donations and appeals Sundry income	9,600 17,020	6,367
	26,620	6,367
Investment Income
Dividends receivable		81
Interest receivable		1
	14	82
Charitable activities
Fees Other income	3,960,390 13,751	2,587,895 21,713
	3,974,141	2,609,608
Total Incoming resources	4,000,775	2,616,057
EXPENDITURE
Charitable activities
Wages Social security Pensions Insurance Light and heat ILTexpenses Household expenses student education and training expenses Repairs and renewals Office expenses Student support expenses Carried forward	1,585,461 135,420 73,174 38,096 157,313 194,157 39,961 119,072 144,679 70,463 120,12S 2,677,919	663,974 44,822 39,178 36,272 61,586 76,771 26,825 59,180 77,185 20,050 48,870 1,154,713

FOR THE YEAR END	ED	31JULY2023
				31.7.23	31.7.22
				E	E
Charitable activities
Brought forward				2,677,919	1,154,713
Motor and travel expenses				12,036	12,993
Food				42,598	17,160
Organisational expenses				15,394	21,684
Donations				120	1,905
HR costs				147,658	66,661
Rent				285	920
Agency staffing costs				485,051	212,386
East Lodge costs					38,017
Motor vehicles depreciation				$,494	4,659
Computer equipment		depreciation		6,407	3,381
Loss on revaluation	of	fixed asset
Investments				1,468	1,440
Loss/(profit) on sale	oftangible fixed assets				(1,007)
				$,392,430	1,534,912
Support costs
Management
Wages and salaries				374,654	501,623
Social security				34,791	47,793
				409,445	549,416
Finance
Bank and credit card charges				4,575	5,815
Bank interest payable				7$,211	77,452
				77,786	83,267
Governance costs
Auditors' remuneration				1$,800	12,000
Auditors' remuneration		for non audit work		15,757	1,680
I.egal and professional		fees		51,601	19,450
				81,158	33,130
Total resources expended				3,960,819	2,200,725
Net income				~9,956	415.332
This page does not form part ofthe statutory			financial	statements