REGISTERED COMPANY NUMBER: 012949231England and Wales)
REGISTERED CHARITY NUMBER: 274192
REPORT OF THE TRUSTEES AND
FINANCIALsfATEMEMfs FOR THE YEAR ENDED 31 JULY 2024
FOR
THE PENNINE CAMPHILLCOMMUNrrY LIMrrED
Xeinadin Audit Lirnited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

THE PENNINE CAMPHILL COMMUNITY UMrrED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Page
Report of the Trustees
I to 10
Report of the Independent Auditors
11 to 14
Statement of finandal Actlvltles
15
Balance Sheet
16 to 17
Cash Flow Staternent
18
Notes to the Cash Flow Statement
19 to 20
Notes to the Financial Statements
21 to 35
Detalled Statement of Flnanclal Artlvltles
36 to 37

THE PENNINE CAMPHILL COMMUNITY LIMrrED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
The trustees who are also directors of the charlty forthe purposes of the Companles Act 2006, present their
report wlth the financial statements of the charity for the year ended 31 July 2024. The trustees have
adopted the provisions of Accounting and ReportinB by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) (effective l January 20191.
Page I

THE PENNINE CAMPHILL COMMUNrrY UMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
OBJEcfivES AND ACTivrriES
Objertives and actlvities
The college operates under Memorandum and Articles incorporated 19 January 1977, with amended
articles adopted by special resolution dated 14 April 2011.
The charitable objects are:
"For the public benefit. to relieve sickness, promote good health, provide care to and advance the
education and training of: people with a disability (whether mental or physical}, the youn& the old, or
people otherwise in need, in accordance wlth the prlnclples of Dr Rudolph Steiner, particularly (wlthout
limitation) by the establishment and maintenance of intentional communities in the form of villages,
residentlal houses, day centres, kindergartens, schools, colleges or other types of Social andlor educational
community, in which beneficiaries live andlor work and/or to which they otherwise resort, in community
with person5 providing SUPPOrt."
We aim, through our college and day servlces, to provide effective education and day Service provision to
students and graduates with complex SEND need5. Our curriculum meets EHCP outcomes, which focuses on
independence, communication, self-regulation and progression towards employability through three
discrete pathways, differentiated according to need. Suctess within these pathways direttly contribute5 to
the charitable objects by measurably progressing students towards independence in the form of
employment, further education, volunteering and other meaningful activity andlor supported living.
Each pathway draws upon a range of education resources. Including labour-market oriented workshops.
two lar8e halls and other learning space5 throughout a 40-acre space. These resources include a small
animal care area. vegetable garden and orchard, specialist pottery, multi<raft, textiles and small animal
care workshop5.
The pathways are tailored to meet individual student aspiration and local labour market need, wFth
embedded or standalone English and Maths. In many cases, where in the best interests of the students,
pathways are augmented with externally accredited qualifications.
Employability is embedded into the curriculum, wlth meaningful work experience, internships and
placements. focused on six hlgh priorlty labour market needs: Environmental and Conservation, Digital,
Retail, Health & Social Care / Education, Food and Manufacturing / Construction. There are also links to
local day provision, further education and supported living. Our objective for all curricula is to provide skills
and experience that are of value for the rest of a student's life, maximising their independence and their
ability to contribute to their community through employment and volunteering.
All students are encouraged to attend the social and leisure facllitles on offer, such as falrs, festlvals,
concert5 and drama performances.
Students attend for 36 weeks per year (full or part timel, while day services operates for either 36 or 50
weeks. Student5 can also attend holiday clubs in the college holidays.
A decision to close residential services was made in 2023. This was due to a comblnation of factors,
including inherent market risks driven by public fundlng constraints, staff shortages and a need to focus
finite resources on the continuous improvement of our education and day service portfolio.
Page 2

THE PENNINE CAMPHILL COMMUNITY LIMrrED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 20Z4
2023/2024 was a continuation of the strateBY of rebuilding and establishing a sustainable, high quality
offer, This was the second full year of a five-year plan, which includes the following objectives-
Revisit and agree Vision and Values
Expand and improve Day Services to enhance independence and work-related activity
Maintain and retain a minimum DfE financial health score of Good
- Gain Ofsted 'Good' grade by next full inspection
Develop building and estates strategy to make effettive use of every building
Promote Health & Wellbeing throughout all our services by encouraging exercise. healthy eatin& and
promoting good mental health practice
Galn Investors in People standard as a recognition of the quality of our workplace
Retain Ofsted 'Good' grade at following full inspertion
Page 3

THE PENNINE CAMPHILL COMMUNITY LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
ACHIEVEMEpif AND PERFORMANCE
Charitable activltles and performance
The next iteration of the strategic plan has focused heavily on raising quality, wrth three objettives for the
year:
-Be consistently Good
-Provide an offer that stakeholders want and need
-value and invest in our staff to make us the employer of choice
Of5ted visited us In June 2024 for a very positive Monitoring Visit. resultin8 in 4 x measures of Reasonable
Progress. Selected comments from the report included:
'Leaders have provided clear guidance, training and support for staff to improve their effectiveness when
managing behaviour in line with learners. EHC plan outcomes. Teachin8 Staff now include the therapy team
when considering appropriate strate8ie5 to keep learners focused on their studies. For example, should
learners return to class from lunchbreaks agitated, staff respond skilfully using the support and
de-e5calation techniques suggested by the therapy team. This helps avoid learners, Potentially poor
behaviour from escalating, ensuring that lessons continue W￿hoUt dlsruption.
'Advanced prartitloners work effectlvely to traln staff on how to use the results of inrtial assessment to plan
and review learnlng. Teachers now plan mathematics learning with high-quality and well-contextualised
creative learning activities. For example, learners sell the goods that they make in craft workshops and
during horticulture activities and handle money from customers. indudln8 the use of card machlnes. These
activities help learners to consolidate their mathematlcal skills.,
'Parents and carers are very complimentary about the improvements made at the college, Including the
communication that they receive about their children's progress. M05t parents are positive about the plans
for their children's next steps.,
'Staff have Clear plans for learners to move on to a range of destinations, including employment, further
training and independent livin& as they approach the end of their education at the college.
In 2024, 65 students attended college and 24 people regularly attended day services.
For the academic year 2023124:
Overall college attendance was 92.3%.
71% of students studying Functional Skills Maths and Engllsh achieved a pass grade
100% of students leaving Camphill Wakefield had a positive destination
Overall retention rate was 88.5%
Page 4

THE PENNINE CAMPHILL COMMUNrrY UMrrED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
FINANCIAL REVIEW
Flnanclal review
The financial statements shows a net loss of £438,1351£39,956 net gain in 20231. This is a one-off posltion,
as a result of the need to close residential services in-year, and exacerbated by lower student numbers
following the Ofsted Inadequate of 2022, which led to lower refeThals for the 2022123 and 2023124
academic years.
Total incoming resources for the year was £3,061,232. of which £2.935,669196%1 is from ESFA and Local
Authority contrartS to deliver education or care for young people with SEND, primarily to deliver EHCP
outcomes which are focused on independence, communication, self-regulation and progression toward5
employability. As a charity, we enjoy a favourable tax position on our activities and have only recently been
able to partially reclaim VAT as a result in the changes following the 2024 Budget statement which put VAT
on private school fee5.
Reserves and financlal health
The Trustees regularly review the finances, budgets and spend against budget together with a monthly cash
flow analysis as part of the effettive stewardship of the or8anisation.
The Trustees have been able to draw upon strong Corporate Social Responsibility activity which will achieve
many of the strategic objectives for building maintenance and refurbishment. This is an ongoing plan for
five years with the end goal of providing excellent and energy efficient learning facilities for all our young
people, whilst also preserving the opportunity to re-enter the resldentlal market should economlc
condrtions change.
The Trustees consider that the need to invest in providin8 a stable platfomi for quality education and care is
an absolute priority. The Trustees recognise that the level of reserves fluttuate during periods of
Investment in the facilities. This risk is mitigated by an overdraft facility, which will be maintained and used
to manage unanticipated cashflow needs whilst the investment takes effert. Following the one-off 23124
loss-making posttion, the priority 15 to rebuild a free reserve, with the Trustees passing a reserves policy
that will ensure the ability to manage three months of anticipated spend with an interruption of income.
For the same reason, we do not currently hold investments to a significant level.
Developments and malntenance
Major projects include continuing an efficiency upgrade programme for heating and hot water across the
site. This mitigated the impact of the huge increase in utility costs, along with a renegotiation of contracts
at a substantially better rate.
The facilities continue to be upgraded in order to maximi5e the progress towards Ofsted Good, including
improving the environment, equipment, educational resources and sensory equipment. This is now being
supported by a very effective Corporate Social Responsibility pro8ramme with a consortium of large
Yorkshire- and UK-based businesses from a variety of sertors.
Page 5

THE PENNINE CAMPHILLCOMMUNITY LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
FUTURE PLANS
We continue an upward trajectory towards consistently Good provision. This is reflected in regular positive
feedback from Ofsted, ESFA and Local Authorities. As the change period closes and we move on to develop
fundraising and growth strategies. Indicators are that we wlll move to capacity Icirca 100 students and 35
day services graduates) and diversification Into new markets including developing our enterprise portfolio.
Whllst the current national government policy of SEND inclusivity is a risk, this has not reduced the number
of referrals, as our offer is aimed at students and graduates who have struggled in previous inclusive
settings.
Key strands to the quality improvement process has meant an:
Increase in the impact of our teachin& leading to greatly increased destinations and measures of
independence
Increase of the quality and quantity of social care day services offer. Includin8 much increased diversity of
relevant activities, aligned to employability. the local labour market and contribution to the community
Extension to the employability and enterprise offer so that students are more able to move towards, or
Into. employment
Admissions for 2025/26 are ahead of the trajectory for last year. It is believed that this is due to improved
reputation, the gain of Settion 41 status, improved marketing and the inclusion on a region-wide Approved
Provider framework. Therefore, early projections are that we will welcome Breater numbers of students in
September 2025. Day Service5 continues to be well received and in demand, and has grown steadily
throu8hout 24125, so will continue to be a growth area for 2025126.
The cost of c105ing residential created a cashflow concern, which was mitigated by streamlining budgets,
identifying and delivering efficiency savings and resulted in a 105s-making position in 23/24. This was
mitigated by releasing a building for Sale, which was completed in January 2025. This has allowed the
leadership team to project a return to surplus making as the 2024125 Flnanclal Year progresses. Challenges
for 2025126 include a need to ralse the standards of pay and the contratt terms to ensure our progress In
staff retentlon, recruitment and wellbein8 continues. This has been planned for, and will come to fruition as
soon as the increased number of student Starters for 25126 have been confirmed.
STRucfuRE, GOVERNANCE AND MANAGEMEMr
Governing document
The charity is controlled by its governing document, a deed of trust, and constitLrtes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Page 6

THE PENNINE CAMPHILL COMMUNITY UMrrED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
STRucfuRE, GOVERNANCE AND MANAGEMENr
Trustees
The Trustees are responsible for the overall management and control of Pennine Camphill Community Ltd.,
and meet six times a year. Implementation of the policies is undertaken by three comrnittees, each
chaired by a Trustee who is elected annually. These committees also meet six times a year:
Finance and Resources
Safeguarding and Care
Curriculum
All Trustees give of their time freely and no remuneration or expenses were pald In the year. No Trustee
or person connected with a Trustee received any benefit or contract from Pennine Camphill Communlty.
Trustee recrultment is directed at filling skills shortages according to the results of regular Trustee skills
audit. We target advertisements to relevant business and education leaders, as well as through the local
community and parent networks. Where possible, the Trustees consider that the skills and experience of
the board should include:
Legal background
Financial / accounting background
Education experience
Senior managerial. business or marketlng experience
Experience of equal opportunities and/or disability needs
Uved experience of SEND
Trustees that are diverse and representative of the communty
Interview is undertaken through an objective, scored process with at least three Trustee5. A recently
developed Trustee induction pro8ramme includes safeguarding, governance and safer recruitment
processes.
Key management personnel
The Trustees, Chief Executive Officer and two Departmental Heads constitute the Key Management
Personnel. The Trustees give of thelr tlme freely and the pay and remuneration of the CEO is set by the
Finance Commlttee against a pay scale, reviewed annually by the Finance and Resources Committee. A
number of criteria are used in setting pay, including:
Nature of the role and responsibilities
Competitor salaries in the region
- The sector avera8e salary for comparable positions
- Trends in pav
Page 7

THE PENNINE CAMPHILL COMMUNrrY UMITED
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 JULY 2024
STRUCTURE. GOVERNANCE AND MANAGEMEMr
Organlsatlonal management
The Trustees determine the general policy of the organisation and delegate day-to-day running of the
organisation to the Chief Executive Officer. The CEO, two operational heads and three support services
managers form the Senior Leadership Team and oversee all education, care, pastoral and administrative
functions. Day to day adminlstration Is undertaken within the policies and procedures approved by the
Trustees, which provide for only significant expenditure decisions and major capital projects to be referred
to the Trustees for prior approval.
The Senior Leadership Team, under delegated authority from the CEO, oversee the recruitment of all staff.
Risk management
The Trustees are responsible for overseein8 the risks to the or8anisation. Detailed consideration of the risk
are delegated to the CEO. Risks are identified, assessed and controls monltored throughout the year on a
risk register, using a PRACT approach (Prevention, Reduction, Acceptance, Contingency, Transference). The
main risks that are currently identified include:
-Quality of educatlon. An internal audit highlighted that there is a strong upward trajectory for all
departments, particularly Including consistency and quality of care and support, as well as strong progress
made by the Infrastructure team. The progre55 of the quality of education has been improved by strong
performance5 by the middle leaders lin particular the Curriculum Manager and Advanced Practitioners),
and our challenge for the remainder of the 2024125 academic year Is to ensure that this new quallty
teaching is consistently achieved in all learnin8 environments
-Finance. Followin8 a need to close the residential settin& finance and the ability to apply resource to
maximise the pace of change has been limited. This has now been re501ved, and the ongoing mitigation is to
ensure strong reputation and quality to attrart more students, which will allow us to further invest in our
staff and build reserves
We remain compliant with the Fundraising Regulator. More recently* we have begun to raise funds through
combination of Corporate Social Responsibility partnerships, events, grant applications and continued
growth in the Enterprise portfolio.
Camphill Wakefield continues to be very proud of the enormous effort and achievement of all our students
and residents, and looks forward to celebrating their successes for many years to come.
REFERENCE AND ADMINISTRATIVE DEfAILS
Registered Company number
01294923 (England and Wales)
Reglstered Charfty number
274192
Page 8

THE PENNINE CAMPHILL COMMUNITY UMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 20Z4
Reglstered office
Pennine Camphill Communlty
Wood Lane
Chapelthorpe
Wakefield
West Yorkshire
WF4 3JH
Trustees
Mr A Mclntyre
Mr G C Franklin
MrNHDodd
Mr T Coen
Mrsj E Barry
Audltors
Xeinadin Audit Limited
Statutory Auditor
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
STATEMENTOF TRUSTEES, RESPONSIBILITIES
The trustees Iwho are also the directors of The Pennine Camphill Community Limited for the purposes of
company law} are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Klngdom Generally
Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources. including the income and expenditure, of the charitable company for that period. In preparing
those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charity SORP-
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basls unless it is inappropriate to presume that
the charitable company will continue In business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charitable company and to enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the
assets of the charitable company and hence for taking reasonable steps for the prevention and detertion of
fraud and other irregularities.
Page 9

THE PENNINE CAMPHILLCOMMUNITY LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
5fATEMENT OF TRUSTEES, RESPONSIBILITIES- continued
In so far as the trustees are aware..
there is no relevant audit Information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditors are aware of that information.
AUDITORS
The auditors, Xeinadin Audit Limited. will be proposed for re-appointment at the forthcoming Annual
General Meeting.
Approved by order of the board of trustees on 28 April 2025 and si8ned on its behalf by:
Mr A Mclntyre- Trustee
Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
THE PENNINE CAMPHILL COMMUNITY LIMITED
Opinion
We have audited the financial Statements of The Pennine Camphill Community Limited (the 'charitable
company'l for the year ended 31 July 2024 whlch comprlse the Statement of Financial Activities. the
Balance Sheet, the Cash Flow Statement and notes to the financial statements. including a summary of
slgnlficant accounting policies, The financial reporting framework that has been applied in their preparation
is applicable law and United Kin8dorn Accountin8 Standards Iunited Kingdom Generally Accepted
Accountin8 Practice).
In our opinion the financial Statements:
give a true and fair view of the state of the charitable company's affairs as at 31 July 2024 and of its
incoming resources and application of resources, including its income and expenditure. for the year then
ended;
have been properly prepared Sn accordance with United Kingdom Generally Accepted Accounting
Practlce; and
have been prepared in accordance with the requirement5 of the Companies Art 2006.
Basls for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs IUK}l and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are felevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to 80ing concern
In auditing the financial statements, we have concluded that the trustee5' use of the goin8 concern basls of
accounting in the preparation of the financial statement5 is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events
or conditions that. individually or collectively, may cast significant doubt on the charitable company's ability
to continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees wlth respect to going Concern are descrlbed in
the relevant sections of thls report.
Page 11

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
THE PENNINE CAMPHILL COMMUNITY LIMITED
Other Inforrnation
The trustees are responsible for the other information. The other information comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent
Auditors thereon.
Our oplnlon on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material mi55tatements, we are required to determine
whether this gives rise to a material misstatement in the financial statements themselves. If. based on the
work we have performed. we conclude that there is a material misstatement of this other information, we
are required to report that fact. We have nothing to report in this regard.
Oplnions on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course ofthe audlt:
the information given in the Report of the Trustees for the financial year for which the financial
statements are prepared is consistent with the financial statements", and
the Report of the Trustees has been prepared in accordance with applicable legal requirements,
Matters on which we are requlred to report by exceptSon
In the light of the knowledge and understanding of the charltable company and its environment obtalned in
the course of the audit, we have not identified material mi5Statements in the Report of the Trustees.
We have nothingto report in respect of the followlng matters where the Companies Att 2006 requlres us to
report to you If. in our opinlon:
adequate accounting records have not been kept or returns adequate for our audit have not been
received from branches not visited by us: or
the financial statements are not in agreement with the accounting records and returns: or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the tnjstees were not entitled to take advantage of the small companies exemption from the
requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
Responslbllltles of trustees
As explained more fully In the Statement of Trustees, Responsibilities, the trustee5 {who are also the
directors of the charitable company for the purposes of company lawl are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal
control as the trustees determine is nece55ary to enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concem, disclosin& as applicable. matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable company
or to cease operations, or have no realistic alternative but to do so.
Page 12

REPORT OFTHE INDEPENDENf AUDITORS TO THE MEMBERS OF
THE PENNINE CAMPHILLCOMMUNITY LIMITED
Our responsibllitles for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement. whether due to fraud or error, and to issue a Report of the Independent
Audltors that Includes our opinion. Reasonable assurance is a high level of assurance. but is not
guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material mi55tatement
when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of u5er5 taken on the
basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities. including fraud 15 detailed
below:
We gained an understandlng of the legal and regulatory framework applicable to the company and the
Industry In whith it operates, and considered the risk of acts by the company that were contrary to
applicable laws and regulations, including fraud. We desi8n audit procedures to respond to the risk,
recognising that the risk of not detectin8 a material misstatement due to fraud is higher than the risk of not
detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or
intentional misrepresentations, or through collusion.
We focussed on laws and regulations which could give rise to a material misstatement in the financial
statements, includin& but not limited to the Companies Act 2006 and SORP. Our tests Included agreeingthe
financial statement disclosures to underlying supportin8 documentation and enquiries with managernent.
We did not identify any key audwt matters relating to irregularities, including fraud. As in all our audits, we
also addressed the risk of management override of Internal controls, including testing journals and
evaluating whether there was evidence of bias by the directors that represented a risk of material
misstatement due to fraud.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. The risk increases the more that compliance with a law or regulation is removed from the events
and transartions reflected in the financial statements, as we will be less Ilkely to become aware of instances
of non-compliance. The risk is also greater regarding irregularities occurrinB due to fraud rather than error,
as fraud involves intentlonal concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.or8.uk/auditorsresponsibilities. This description forms part
of our Report of the Independent Auditors.
Page 13

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
THE PENNINE CAMPHILL COMMUNITY LIMITED
Use of our report
This report is made solely to the charitable company's members, as a body. In accordance wlth Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charltable company's members those matters we are required to state to them in an auditors, report and
for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charitable company and the charitable company's members as a body, for our audit
work, forthis report, or for the opinions we have formed.
Scott Mell (Senior Statutory Auditor)
for and Dn behalf of Xelnadin Audit Limited
Statutory Audltor
12 Victoria Road
Barnsley
South YorkshlrÈ
S70 2BB
Date: 28 April 2025
Page 14

THE PENNINE CAMPHILL COMMUNITY LIMrrED
STATEMENT OF FINANCIAL AcfiviTIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 JULY 2024
31.7.24
Total
fvnds
31.7.23
Total
funds
Unrestricted Restricted
fund
funds
Designated
fund
Notes
INCOME AND
ENDOWMENfs FROM
Donations and legacies
9,604
9,604
26.620
Charltable actlvltles
Charitable
2,965.369
86.259
3.051,628
3,974,141
Investment income
14
Total
2,974,973
86,259
3.061.232
4,000.775
EXPENDITURE ON
Charitable artlvltles
Charitable
3,499,096
271
3.499.367
3,960,819
NET
INCOME/IEXPENDrruRE)
Transfers between funds
(524,123)
56,026
85,988
156.026}
1438,135)
39,956
20
Net movement In funds
(468.097)
29.962
1438,135)
39,956
RECONCILIATION OF FUNDS
Total funds brou8ht forward
3,768.259
111,984
3,880.243
3,840,287
TOTAL FUNDS CARRIED
FORWARD
3,300,162
141,946
3.442.108
3,880,243
The notes form part of these financial statements
Pa8e 15

THE PENNINE CAMPHILL COMMUNrrY LIMITED
BALANCE SHEEr
31 JULY 2024
31.7.24
Total
funds
31.7.23
Total
funds
Unrestricted Restricted
fund
funds
Desi8nated
fund
Notes
FIXED ASSErs
Tangible assets
Investments
12 4.270,219
13
1,731
141.946
4.412.165
1.731
4,804.652
1,731
4.271.950
141,946
4.413,
4,8C6,383
CURRENT ASSErs
Debtors
Assets held for resale
Cash in hand
14
15
193,776
380,223
14,236
193,T16
380,223
14.236
607.499
123,348
588,235
588,235
730.847
CREDITORS
Amounts falling due within
one year
16
(623.764)
{623.764) (645,2221
NEf CURRENT ASSErs
135,529)
(35,529)
85,625
TOTAL ASSEfs LESS
CURRENT LIABIUTIES
4,236.421
141.946
4.378,367
4,892,008
CREDITORS
Amounts falling due after
more than one year
17
(936.2591
(936.259) 11,011,765)
NEf ASSErs
3,300,162
141,946
3,442,108
3,880,243
FUNDS
Unrestricted funds
Restricted fund5
20
3.300.162
141.946
3,768,259
111,984
TOTAL FUNDS
3.442.108
3,880,243
The notes form part of these financial statements
Page 16
continued...

THE PENNINE CAMPHILL COMMUNITY UMITED
BALANCE SHEEf- continued
31 JULY 2024
These financial staternents have been prepared in accordance with the provisions applicable to charltable
companies subjett to the small companies regime.
The financial statements were approved bythe Board of Trustees and authorised for issue on 28 April 2025
and were signed on its behalf by..
Mr A Mclntyre- Trustee
The notes form part of these financial statements
Page 17

THE PENNINE CAMPHILL COMMUNrrY LIMrrED
CASH FLOW sfATEMENT
FOR THE YEAR ENDED 31 JULY 2024
31.7.24
31.7.23
Notes
Cash flows from operating activities
Cash generated from operations
Interest paid
(84,0471
181.0671
(134,2651
(73,2111
Net tash used in operatlng actlvlties
(165,114)
(207.476)
Cash flows from Investlng artlvltles
Purchase of tangible fixed assets
Sale of tan8ible fixed assets
Interest received
(8A361
13,501
1191,4541
14
Net cash provided by/lused inl investing artivities
5.065
1191,4401
Cash flows from financin8 activities
Loan repayments in year
171,181)
166,8571
Net cash used in financing activities
(71,181)
{66,857}
Chan8e in cash and cash equivalents in
the reporting period
Cash and cash equlvalents at the
be8inning of the reportin8 period
(231,230)
1465,773)
199,9571
365,816
Cash and cash equlvalents at the end
of the reportlng perlod
1331,187)
199,9571
The notes form part of these financial statements
Page 18

THE PENNINE CAMPHILLCOMMUNITY LIM￿ED
NOTES TO THE CASH FLOW sfATEMENT
FOR THE YEAR ENDED 31 JULY 2024
RECONCILIATION OF NEf IEXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING
AcfiviTIES
31.7.24
31.7.23
Net (expendlture)nntome for the reportln8 perlod {as per the
Statement of Financial Activities)
Adjustments for:
Depreclation charges
Profrt on dlsposal of fixed assets
Interest received
Interest paid
Loss on revaluation of assets
Decreasellincreasel in debtors
{Decrease}/increase in creditors
1438.135)
39,956
14.744
(7,544)
9,901
1141
73.211
1,468
1540,5321
281,745
81,067
413.350
(147,529)
Net cash used In operatlons
(84.0471 1134.265)
ANALYSIS OF CASH AND CASH EQUIVALENTS
31.7.24
31.7.23
Cash in hand
Overdrafts included in bank loans and overdrafts falling due within
one year
14,236
123,348
(345,423)
{223,3051
Total cash and cash equlvalents
(331,187)
199,9571
The notes form part of these financial statements
Page 19

THE PENNINE CAMPHILL COMMUNITY LIMrrED
NOTES TO THE CASH FLOW STATEMEMr
FOR THE YEAR ENDED 31 JULY 2024
ANALYSIS OF CHANGES IN NET DEBT
At 118123
Cash flow
At 31n124
Net cash
Cash at bank and In hand
Bank overdraft
123.348
1109,112)
14.236
(223,305) 1122,1181 1345,4231
(99.957) 1231.2301 1331.1871
Debt
Debts falling due within l year
Debts falling due after l year
(66.857)
(1,011.765)
(4.325)
75.506
(71.182)
(936.259)
(1,078,622
71,181
{1,007,441)
Total
(1,178.5791 (160.049) 11,338.628)
The notes form part of these financial statements
Page 20

THE PENNINE CAMPHILL COMMUNITY UMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POUCIES
General informatlon and basls of p￿parIng the flnancial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by
Charities: Statement of Recommended Prartice applicable to chartties preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
1021 (effective l January 2019)., Financial Reporting Standard 102 'The Financial Reportin8 Standard
applicable in the UK and Republic of Ireland, and the Companies Act 20C6. The financial statements
have been prepared under the historical cost convention. with the exception of investments which
are included at market value, as modified by the revaluation of certain assets.
The Pennine Camphill Community Limited Is a company limited by guarantee. In the event of the
charity being wound up, the Ilablllty In respect of the guarantee 15 limited to £1 per member of the
charity. The address of the registered office is given in the charity information on page l of these
flnancial statements. The nature of the charity's operations and principal activities are the provision
of college facilities for young people with learning difficulties.
The financial statements are presented in sterllng which is the functional currency of the charity and
rounded to the nearest pound.
The SiEnificant accounting policies applled in the preparation of these financial Statements are set
out below. These policies have been consistently applied to all years presented unless otherwise
stated.
Going concern
The Trustees are required to consider whether the company can continue its operational existence
for the foreseeable future, that is at least 12 months from the date of signing this report. In assessing
the appropriateness of the going concern assumption, the Trustees have reviewed detailed forecasts
and projections, which consider all reasonably potential scenarios and uncertainties in relation to
income and funding from all sources and associated expected future outgoings.
Based on these forecasts the company can meet its liabilities as they fall due and the Trustees have
concluded that It is appropriate for the financial Statements to be prepared on a going concern basis.
Critlcal accountlng Judgements and key sources of estlmatlon uncertalnty
No cr5tlcal accounting judgements have been in the process of applying the below accounting policies
that have had the most signrficant effect on amounts recognised in the financial statements.
There are no key assumptions conceming the future and other key sources of estimation uncertainty
at the reporting date that have a significant risk of causing material adjustment to the carrying
amounts of assets and liabilities within the next financial year.
Page 21
continued...

THE PENNINE CAMPHILL COMMUNITY UMrrED
NOTES TO THE FINANCIAL STATEMENfs- continued
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POUCIES- continued
Income
All incomin8 resources are included in the Statement of Financial Activitles ISOFAI when the charity
is legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be recelved.
For donatlons to be reco8nlsed the charitywill have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of
performance before entitlement can be obtained then income is deferred until those conditions are
fully met or the fulfilment of those conditions is within the control of the charity and it is probable
that they will be fulfilled,
No amount 15 included in the financial statements for volunteer time in line with the SORP IFRS 102).
Further detail is given in the Trustees, Annual Report.
Income from trading activities includes income earned from fundraising events and tradlng actlvltles
to raise funds for the charfty. Income is recÈived in Èxchange for supplying goods and services in
order to raise funds and is recognised when entitlement has occurred.
Income from govemment and other grants is recognised at fair value when the charity h35
entitlement after any performance conditions have been met, it is probable that the income will be
received and the amount can be measured reliably. If entitlement is not met then these amount5 are
deferred. These grants and voluntary income are included in incomin8 resources when these are
receivable and allocated appropriately between unrestricted and restricted income depending upon
restrictions imposed.
Investment income Is earned through holdin8 assets for investment purposes such as shares. It
includes dlvldends and is recognised when the amount can be measured reliably.
All other funds are unrestricted income funds. The funds held in eath of these categories are
disclosed in note 20.
Expendlture
All expenditure is accounted for on an accruals basis and has been classified under headings that
a8gregate all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third partles. It Is probable that the settlement will be
required and the amount of the obllgatSon can be measured reliably.
Charitable activitie5 include expenditure associated with helpin8 people with mental health
problems, their carers and relatives. This include5 both the direct costs and sUPPOrt costs relating to
these activities.
Page 22
continued...

THE PENNINE CAMPHILLCOMMUNrrY LIMITED
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POUCIES- contlnued
Expendlture
Support costs are those that assist the work of the charity but do not direttly represent charitable
actlvltles and include office costs, governance costs, administrative payroll costs. They are incurred
directly in support of expenditure on the objects of the charity and Include project management
carried out at Headquarters. Where support costs cannot be dirertly attributed to particular
headings they have been allocated to cost of raising funds and expenditure on charltable activitie5 on
basis consistent with use of the resources.
Tangible flxed assets
Tangible fixed assets are stated at cost lor deemed cost) or valuation less accumulated depreciation
and accumulated impairment losses. Cost Includes costs directly attributable to making the asset
capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over Its expetted useful life as follows:
Motor vehicles
25% on reducing balance
Computer equipment
20% on reducing balance
No depreciatSon is provided on freehold land and buildings, as estimated residual value is considered
to be in excess of its current carrying value. In addition, expenditure is incurred annually in order to
maintain the economic life of the charitable company's buildings.
Taxatlon
The charity is exempt from corporation tax on it5 charitable activities.
Fund accountin8
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the note5 to the financial
statements.
Restricted funds can only be used for particular restritted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statement (note 23).
Pension costs and other post-retlrement benefits
The charitable company operates a defined contributlon plan for the benefit of Its employees.
Contributions are charged to the Statement of Flnancial Activities as they become payable.
Page 23
continued...

THE PENNINE CAMPHILL COMMUNITY UMrrED
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POLICIES- continued
Loans and borrowln8S
Loans and borrowings are initially recognised at the transaction prlce including transaction costs.
Subsequently, they are measured at amortised cost usin8 the effective interest rate method, less
impairment. If an arrangement constitutes a finance transaction it is measured at present value.
DONATIONS AND LEGACIES
31.7.24
31.7.23
Donation5 and appeals
Sundry income
344
9.260
9,6th)
17,020
9,604
26,620
Incorne from donations and legacies was £9,604 {2023- £26,620) of which £nil 12023- £nil) was
attributable to restricted and £9,60412023- £26,620) was attributable to unrestricted funds.
INVESTMENT INCOME
31.7.24
31.7.23
Interest receivable
14
Income from investments was £nil 12023 £14} of which £Nil 12023 - £nill was attributable to
restrirted and £nil12023 - £141 was attributable to unrestricted funds.
Page 24
continued...

THE PENNINE CAMPHILL COMMUNrrY LIMITED
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
INCOME FROM CHARITABLE AcfiviTIES
31.7.24
31.7.23
Activity
Charitable
Charltable
Fees
Other income
2,935,669
115.959
3,960.390
13,751
3,051,628
3,974.141
Income from charltable actlvltles was £3,051,628 12023 £3,974,141) of which £86,259 12023
£64.2631 was attributable to restricted and £2,965,369 12023 - £3,909,878) was attributable to
unrestricted funds.
CHARITABLE ACTIVITIES COSTS
Support
C05ts15ee
note 61
Direct
Costs
Totals
Charitable
2,732,709
766,658
3,499.367
SUPPORT COSTS
Governance
costs
Management
Finance
Totals
Charitable
606.123
87,470
73,065
766,658
Support Costs, included in the above. are as follows-
31.7.24
31.7.23
Total
activitie5
Charitable
Wa8es and salaries
Social security
Bank and credit card charges
Interest payable and similar charges
Auditors, remuneration
Auditors, remuneration for non audit
work
Legal and professional fees
553,593
52,530
6.403
81,067
17.400
374.654
34,791
4,575
73,211
13,8(X)
39,187
16.478
15.757
51,601
766.658
568,389
Page 25
continued...

THE PENNINE CAMPHILL COMMUNrrY LIMITED
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
NEf INCOME/(EXPENDtruRE)
Net incomellexpenditure) 15 Stated after chargingllcreditln81:
31.7.24
31.7.23
Depreclatlon - owned assets
Surpluslldeficitl on disposal of fixed assets
14,743
{7,544)
9,901
1,468
AUDITORS. REMUNERATION
31.7.24
31.7.23
Fees payable to the charity's auditors for the audit of the charity's
financial statements
Auditors, remuneration for non audit work
17,400
39,187
13,8
15,757
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 July 2024 nor for the
year ended 31July 2023.
10. STAFF COSTS
31.7.24
31.7.23
Wages and salaries
Social security costs
Other pension costs
2,136,753
187,205
95,444
1,960.115
170,211
73.174
2.419,402
2,203,5C(I
The average monthly number of employees duringthe year was as follows:
31.7.24
88
31.7.23
85
Administration, teaching and secretarial
The number of employees whose employee benefits (excluding employer pension c05t51 exceeded
£60,000 was:
31.7.24
31.7.23
£60,iKIi - £70,000
Page 26
continued...

THE PENNINE CAMPHILL COMMUNITY LIMrrED
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
10. STAFF COSTS - continued
The total amount of employee benefits received by key management personnel is £197,257 {2023 -
£191.349}. The Trust considers its key management personnel compromise Chief Executive Officer
and members of the Senior Mana8ement Team.
The company makes contributions into individual co-workers pension schemes. Contributions are
charged to the statement of financial activities and for the year ended 31 July 2024 were £95,444
12023.. £73,174).
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestricted Restricted
fund
funds
Designated
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donation5 and le8acies
26,620
26,620
Charitable actlvlties
Charitable
3,909,878
64,263
3,974,141
Investment income
14
14
Total
3,936,512
64,263
4,000,775
EXPENDITURE ON
Charltable activities
Charitable
3,960,819
3.960,819
NEf INCOME/{EXPENDITURE)
Transfers between funds
124,307)
511,118
64,263
39.956
{511,1181
Net movement in funds
486,811
64,263
{511,118)
39.956
RECONCILIATION OF FUNDS
Total funds brought fonmard
3,281,448
47,721
511,118
3.840.287
TOTAL FUNDS CARRIED FORWARD
3,768,259
111,984
3,880,243
Page 27
continued...

THE PENNINE CAMPHILL COMMUNITY UMITED
NOTES TO THE FINANCIAL 5TATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
12. TANGIBLE FIXED ASSETS
Freehold
property
Motor
vehicles
Computer
equipment
Totals
COST
At l August 2023
Additions
Disposals
Reclassification
5.553,951
81,929
104.356
8.436
5,740,236
8,436
163,934)
1380.223
163,934)
1380,2231
At 31 July 2024
5,173,728
17.995
112,792
5304.515
DEPRECIATION
At l August 2023
Charge for year
Eliminated on disposal
816,953
71,447
1,653
157,977)
47,184
13.090
935,584
14.743
(57,9771
At 31 July 2024
816,953
15,123
60,274
892,350
NET BOOK VALUE
At 31 July 2024
4,356,775
2,872
52,518
4.412.165
At 31 July 2023
4,736,998
10,482
57,172
4,804,652
13. FIXED ASSET INVESTMENTS
Unlisted
investments
MARKET VALUE
At l August 2023 and 31July 2024
1,731
NEf BOOK VALUE
At 31 July 2024
1,731
At 31 July 2023
1.731
There were no investment assets outsidethe UK.
Page 28
continued...

THE PENNINE CAMPHILL COMMUNITY LIMrrED
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
13.
FIXED ASSEf INVESTMEMfs- contlnued
Cost or valuation at 31 July 2024 is represented by:
Unlisted
Investments
Valuation in 2023
1.731
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24
31.7.23
Trade debtor5
Prepayments and accrued income
174,052
19,724
586,080
21,419
193,776
607,499
15. A55Ef5 HELD FOR RESALE
31.7.24
31.7.23
Property
380,223
16.
CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
31.7.24
31.7.23
Bank loans and overdraft51see note 181
Trade creditors
Social security and other taxe5
Other creditors
Deferred income
Accruals
416,605
75.076
42,529
26,762
50,000
12,792
290,162
258.188
52,051
15,574
29,247
623,764
645,222
Page 29
continued...

THE PENNINE CAMPHILL COMMUNITY UMrrED
NOTES TO THE FINANCIAL STATEMENTS - corbtlnued
FOR THE YEAR ENDED 31 JULY 2024
17.
CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR
31.7.24
31.7.23
Bank loans (see note 18}
936,259
1,011,765
18. LOANS
An analysis of the maturity of loans is given below..
31.7.24
31.7.23
Amounts falling due within one year on demand:
Bank overdrafts
Bank loans
345,423
71,182
223,305
66,857
416.605
290,162
Amounts falling due between two and five years:
Bank loans- 2-5 years
213,546
267.428
Amounts falling due in more than five years:
Repayable by instalments:
Bank103ns more 5 yr by Instal
722.713
744,337
19. SECURED DEBTS
The following secured debts are included within creditors:
31.7.24
31.7.23
Bank overdrafts
Bank loans
345,423
1.007,441
223.305
1,078,622
1.352.864
1,301,927
The bank loan and overdraft are secured by means of a fixed and floating charge over the assets of
the charitable company.
The bank103n is repayable by installments and interest is charged on normal commercial terrns.
Page 30
continued...

THE PENNINE CAMPHILL COMMUNITY LIMrrED
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
20. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31n124
At 1/8/23
Unrestrlcted funds
General fund
3,768,259
(524,123)
56,026
3,300,162
Restrlcted fvnds
Restricted Funds
ESFA Capital Fund
Other ESFA income
DFC Capital grant
Ment31 health Training Fund
ASDA Foundation Grant
Grow Back Greener Programme
156.026)
(56,0261
118,864
3,581
45.048
70,946
3,581
37,186
47,918
7.862
265
(265)
30.479
30.479
111,984
85,988
156,026)
141,946
TOTAL FUNDS
3,880.243
1438,1351
3.442,108
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General fund
2,974,973
13,499,096)
(524,123)
Restrlrted funds
ESFA Capital Fund
DFC Capital grant
Mental hea￿h Training Fund
ASDA Foundation Grant
Grow Back Greener Programme
47,918
7.862
47.918
7.862
1265)
1265)
30,479
30.479
86,259
1271)
85,988
TOTAL FUNDS
3,061,232
3,499,367) 1438,1351
Page 31
ntinued...

THE PENNINE CAMPHILL COMMUNrrY LIMITED
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
20.
MOVEMENT IN FUNDS- contlnued
Cornparatlves for movement In funds
Net
movement
in funds
Transfers
between
funds
At
31/7123
At 118122
Unreslrlcted funds
General fund
3,281,448
124,3071
511,118
3,768,259
Restrlrted funds
ESFA Capital Fund
Other ESFA income
DFC Capital grant
Mental health Tralnlng Fund
ASDA Foundation Grant
6,683
3,581
37,186
64.263
70,946
3,581
37,186
265
265
47,721
64,263
111,984
Designated Funds
511.118
1511,118
TOTAL FUNDS
3,840,287
39.956
3.880,243
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
3,936,512
13,960,819)
{24,3071
Restrirted funds
ESFA Capital Fund
64,263
64,263
TOTAL FUNDS
4,000,775
13,960,819)
39,956
Page 32
continued...

THE PENNINE CAMPHILLCOMMUNITY LIMITED
NOTES TO THE FINANCIAL 5TATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
20.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
Transfers
between
funds
At
3117/24
At 118122
Unrestricted funds
General fund
3.281,448
{548,4301
567.144
3,300,162
Restricted funds
Restricted Funds
ESFA Capital Fund
Other ESFA income
DFC Capital grant
Mental health Training Fund
ASDA Foundation Grant
Grow Back Greener Programme
156,0261
156,026)
118.864
3,581
45,048
6.683
3,581
37,186
112.181
7.862
161
12651
30,479
265
30.479
47,721
150,251
156,026
141,946
Designated Funds
511,118
1511,1181
TOTAL FUNDS
3,840,287
1398,1791
3,442,108
Page 33
continued...

THE PENNINE CAMPHILL COMMUNITY LIMITED
NOTES TO THE FINANCIAL STATEMENfs- contlnued
FOR THE YEAR ENDED 31 JULY 2024
20.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in
the above are as follows:
Incoming
resource5
Resources
expended
Movement
in fund5
Unrestrlcted funds
General fund
6,911,485
17,459,915)
(548,4301
Restricted funds
ESFA Capital Fund
DFC Capital 8rant
Mental health Training Fund
ASDA Foundation Grant
Grow Back Greener Programme
112,181
7,862
112,181
7,862
(61
12651
30,479
(61
12651
30,479
150,522
{271)
150.251
TOTAL FUND5
7,062,007
17,460,186)
{398,1791
21.
OTHER FINANCIAL COMMftMENTS
There were no financial commitment5 as at the year end12023'. £2,539).
22. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
23. DESCRivlloN OF FUNDS
The ESFA Capital Grant relates to monies recelved from the ESFA towards capital projeds planned in
order to maintain the fabric of the site. The balance of unspent funds received In the prior year have
been carried forward to year ended 31 July 2024 . wlth further funding beln8 receNed during this
financial year.
The DFC Capltal Fund has been awarded to the school by the ESFAto use towards repairs and capital
Items required to maintain the fabric of the site.
Kirklees Council awarded the school some monies during the year as part of the White Rose Forest,
Grow Back Greener Programme. The funds will be spent on the creation of new woodland and urban
tree planting. As at the year end, all funds received remained unspent. Further funding is expecting
to be received in the followingfinancial year and the programme will get underway.
Page 34
continued...

THE PENNINE CAMPHILL COMMUNrrY LIMrrED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
24. SUBSEQUENT EVENTS
Post year end, the Charity sold surplus assets for consideration of £450,000.
Pa8e 35

THE PENNINE CAMPHILL COMMUNITY UMrrED
DEfAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2024
31.7.24
31.7.23
INCOME AND ENDOWMENTS
Donatlons and legacies
Donations and appeals
Sundry income
9,600
17,020
9,260
26,620
Investment Income
Interest receivable
14
Charltable artivities
Fees
Other income
2,935.669
115,959
3.960,390
13,751
3.051.628
3.974.141
Total Incomln8 resources
3.061,232
4,000,775
EXPENDITURE
Charltable artivitie5
Wages
Social security
Pensions
Insurance
Light and heat
ILT expenses
Household expenses
Student education and training expenses
Repairs and renewals
Office expenses
Student support expenses
Motor and travel expenses
Food
Organisational expenses
Carrled forward
1,583,160
134,675
95.444
37,038
132,800
93,717
34,509
36.514
93,323
88.684
56.670
6,690
19,972
19,204
2.432.400
1,585,461
135,420
73.174
38,096
157,313
194,157
39,961
119,072
144,679
70,463
120.123
12,036
42,598
15.394
2,747,947
This page does not form part ofthe statutory financial statements
Page 36

THE PENNINE CAMPHILL COMMUNrrY LIMrrED
DEfAILED STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 JULY 2024
31.7.24
31.7.23
Charltable actlvlt5es
Brought forward
Donations
HR costs
Rent
Agency staffing costs
Motor vehicles depreciation
Computer equipment depreciation
Loss on revaluation of fixed asset
investments
Loss/lprofit) on sale of tangible llxed assets
2,432,400
2,747,947
120
147,658
285
485.051
3,494
6,407
49,251
570
243,Z88
1.654
13,090
1,468
(7,5441
2,732,709
3,392,430
Support costs
Management
Wages and salaries
Soclal security
553.593
52,530
374,654
34,791
606.123
409,445
Finance
Bank and credit card charges
Bank interest payable
6,403
81,067
4,575
73,211
87,470
77,786
Governance costs
Auditors, remuneration
Auditors, remuneration for non audlt work
Legal and professional fees
17,400
39.187
16,478
13,8CKJ
15,757
51,601
73,065
81.158
Total resources expended
3,499,367
3,960,819
Net {expendlture)/lncome
(438,135)
39,956
This page does not form part of the statutory financial statements
Page 37