REGISTERED COMPANY NUMBER- 01294923 (England and Wales) REGISTERED CHARITY NUMBER: 274192 REPORT OF THE TRUStEES AND FINANCIAL sTATEmEr5 FOR THE YEAR ENDED 31 JULY 2025 FOR PENNINE CAMPHILLCOMMUNITY UMITEDITHEI Xeinadin Audit knmired StatJtory Auditor 12 Vidoria Road Barnsley South Yorkshire S70 288
PENNINE CAMPHILL COMMUN LIMITED(THE) CONTENTS OF THE FINANCIAL STATEMEMrs FOR THE YEAR ENDED 31 JULY 2025 Page Report of the Trustees I to 11 Report of the Independent Auditors 12 to 15 Statement of financial Activit*s 16 Balance Sheet 17 to 18 Cash Flow Statement 19 Notes to the Cash Flow Statement 20 Notes to ihe financial Statements 21 to 33
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The Iru5tee5 who are also director5 of the charity for the purp05e5 of the Cornpanie5 Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustee5 have adopted the provisions of AccountinE and Reporting by Charities.. Statenent of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial RertIng Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. Page I
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 08JECTIVES AND ACTIVITIES Objertives and activitie5 The college operates under Memorandum and Artitles intorporated 19 January 1977. wtth amended artitles adopted by special resolution dated 14 April 2011. The charitable objects are.. 'For the public benefit, to relieve sickne55, promote go(Kl health, provide care to and advance the education and training of.. people wich a disability (whether mental or physicall. the youn& the old. or people otherwise in need. in accordanc with the principles of Dr Rudolph Steiner, particularly IwithDUt limitalionl by the eslablishmenl and maintenance of intentional communitiès in the form of vi113gÈs, rèsidential houses. day centres, kindergartens, schools, colleges or other types of Social and/or educational community, in which beneficiaries live andlor work 3nd/or to which they otherwise resort. In community with persons providing support." We aim, through our colleEe and day services, to prowde effective education and day service provision to students and gr3dLJates with CDmplex SEND needs. Our curriculum meèts EHCP outcomes, which focuses on independencè, communication. 5elf-reBulation and progression toward5 financial independence Isuch as employability) through three discrete pathways, differentiated according to need. Success within these pathways directly contributes to the charitable objects by measurably progressing students towards independence in the form of employment, further education, volunteerinE and other meaningful activity andlDr supported livire. Each pathway draws upon a range of education resources. including labour-market oriented workshops, a new Enterprise Hub which allows students and graduates to build real-world skills by providing services to the public through a cafe and retail outlet5, a gr4nt-funded tree-planting initiative that is develDpitb8 a environrnental learning re5Durie, an indoor and outdoor event suite, and other 1È3rnine sp3cÈs throuÈhout a 40-3trè spate. ThÈsÈ rÉsourcÈs include a small animal care area, vegetable garden and orchard, specialist pouery. mulii-craft. iexriles. small animal care. independent Ilving and Maths, English and Digital Skills workshops. The pathway5 are tailored to meet in(Jividual udent aspiration local labour market need, with embedded Dr standalone En81ish and M3ths. In many tases. wherè in the best interests of the students. pathways are augmented with externally accredited qualifications. Employability is embedded into the curriculum, with meaningful work exparience, intemships and placements, focused on six high priority labour market need5.. Environmental and Con5etvation, Digital, Retail, Health & Social Care / Education, Food and ManufacturinE / Construction. There are also links to local day p"ovision. further education and supported livin8. Our objective for all curricula is to provHle skills and experience ihat are of value for the rest of a student's life, maximising their independence and their ability to contributè to their community through employment and volunteering. Our end goal Is to provide meaningful impact to the standards, cFK>ice and independence of each student. All students are encouraged to attend the social and leisure faalrfiies on offer, such as fairs, festivals, concerts and drama performances. Students attend for 36 weeks per year Ifull or part timel. while day services operèies for either 36 or 50 weeks. 202412025 was a continuation of the strategy of rebuilding and establishing a sustainable, high quality offer. This wa5 the third full year of a five-year plan, which includes the following objectives= Revisit and agree Vision and Values Expand and improve Day SeNices to enhance independence and work-related activity Maintain and retain a minimum DIE financial health score of Good Page 2
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Gain Otsted 'GOl, grade by next fvll inspettion Develop building and estates strategy to make effective use of every building Promote Health & Wellbeing throughout all our services by entouraging exertise. healthy eatin& and promoting good mental health practice Gain Investors in People standard as a recognition of the quality of our workplace Retain Ofsted 'Good' grade at following full inspection Page 3
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 ACHIEVEMENTS AND PERFORMANCE Charitable artivities and performance The next iteration of the strètegit plan h35 focused heavily on raisinE quality. with four objectives for the year Ithree as a continuation from the previous year, and one new one to focus further on raising qualityl-. Be consistently Good Provide an offer that 5takeholder5 want and need Value and invest in our staff to make us the employer of choi Be exceplional in understanding and supporting neurodiversity Ofsted visited us in March 2026 for a very positive full inspection under new framework. This resulted in the following grades: Inclusion Partitipation and devÈlopmÈnt Leadership and Governance Achievements Curriculum and teachin8 Safeguarding Strong standard Strong standard Expected standard Expected standard Expe¢ted standard Standards met This is a very encouraging resuh and is equivalent tO'5trong with outstanding features. under the old framework. Comments made by Ofsteé include.. 'Leaders have establSshed a highly Inclusive culture. Through effective suppon. learners with hlgh needs can access thelr curriculum, participate in sessions and thrive in the friendly. welcoming environment. In health and and fitness, learners with sensory needs benefit from tactile stimulus through soft dice, while more visual learners benefit from dernon5tr6tions and the use of Makaton. Staff provide effective cownmuniiation aid5 to learners who are non- verbal to enable them to participate in lessons communicate with friends and make choices.. 'Leaders provide a broad range of rich opportunities to enable learners to develop confidence, independence and resilience. Learners select from an extensive enrichment and enterprise programme where they participate in activities such a5 health and fitne55, drèma and art. Learners appre(iate the opportunitie5 they have to meet with ènd learn from others, gain new knowledge and skills. and maintain -heir physical and mental health. Learners demonstrate strong personal and social responsibility by contributing towards their community through volunteering and social action projects. 'Learners develop the 5ki115 and behaviours ihey need -.o progress SUCCEssfully to adulthood. They learn to acces5 the community safely and to cook basic meals or prepare snacks. Leamers develop their social interaction skills and learn to speak to unfamiliar people. They develop the English. Maths and Digital skills they need to function successfully in every day life. 'Learners benefit from respectful and safe learning environments where their well-being is prioritised by staff. They receive effective support from dedicated staff to help them regulate their emotions. Page 4
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 'Learners complete Carefully planned and meaningfvl external work placements that are in line with their interests and long-term career goa15. Where appropriate, learner5 (Dmplete internal placements in the college cafe and 5hop5 to develop confidence and improve their communication and sotial interaction skills. Learners understand the importance of adhering to British values. They show respect to staff and peers and follow the rules and reEulations at college. Selected learners participate in the student Cour11 and make decisions such as how to spend the money that has been raised. For the academic year 2024125 (previou5 year in bracketsl.. Overall college attendance was 92.3% {85%1.. 71Yo of students studying Functional Skills Maths and English achieved a pass grade171%1.. 57% of 5tudent5 leaving Camphill Wakefield left to a financially independent deS1ination le.g. employment, further learning such 35 apprenticeships, volunteeringl,- 97% of students leaving Camphill Wakefield had a positive destination166%1.. Overall retention rate was 88.5%188%1 We develaped and rolled out. in conjunction wwth a Corporate Social Responsibility partnership. a 5ucce55ful fundraising campaign that culminated in a one-off income of over £17.( from a sponsored Yorkshire Three Peaks walk, and this knowledge is now being embedded in our ongoing prartice, focusing on fundraising and events for the dual benefit of raising income against specific Capital Expenditure targets and further Promoting independence outtomes by ensurine that students and graduates a involved at all wjints. FINANCIAL REVIEW Financial reviEW Thè financial statements shows net intomÈ over expenditure of £83,7051£438.135 nÈt Èxpenditure ovèr income in 20241. The result In 2024 was a one-off position. due tg the need to close residential services in-year, and exacerbated by lower student numbers following the Ofsted Inadequate of 2022, which led to lower referrals for the 2022123 and 2023124 academic years. Tot31 incoming resources for the year was £3,290.877, of which £3.199.568 197%) is from ESFA and Local Authority contracts to deliver education or care for young people with SEND. primarily to deliver EHCP oulcomes which are focused on independence, communication, seff-regulation and progression towards employability. As a charity, we have only recently been able to panially reclaim VAT as a result in the changes following the 2024 8udget statement which put VAT on private 5ch(bol fee5. An improved financial position towards the end of previous financial year allowed a substantial uplift in salary for key front-line rolès, which helped staff satisfaction and retention. Page 5
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 FINANCIAL REVIEW Reserves and financial health The Trustees regularly review the finances. budgets and spend against budget together with a monthly cash flow analysis as part of the effective stewardship of the organisation. The frustee5 have been able to draw upon strong Corporate Sooal Responsibiltty activity which will achieve rllany ol the strategic objectives for building maintenance and refurbishment. This is an ongoinE plan for five years with the end goal of providing excellent and energy efficient learning facilities for all our young people, v4hilst also preserving the opportunity to re-enter the residential market should economic conditions change. The Tru5tee5 consider that the need to invest In providing 3 Stable platform for qualty education and care is an absolute priority. The Trustees recognise that the level of reserves fluctLJate 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 èffÈct. Following the one-off 23124 loss-making position. thè priority is to rèbuild a free reserve, with the Trustees passing a reserve5 policy th3t will ensure the ability to manage three month5 of anticipated spend with an interruption of income. For the same reason. we do not currently hold investments to a significant level. Developments and maintenarKe Major projècrs inclLJdÈ continuing an Èfficiency upgradè progr3mmÈ for healing 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 subst2ntially better rate. The fatilities Continuè to be upgraéed in ordÈr to maximise the proEress towards stronE ofsted eradinE. including Improving the environmeni. equipment, educarional resources and sensory equipment. This is now being supported by a very effective Corporate Social Responsibility programme with a consortium of large Yorkshire- and UK-based businesses from a variety of sectors. Page 6
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 FUTURE PLANS We continue an upward trajectory toward5 consistently Good provision. This is reflected in regular positive feedback from Ofsted, ESFA and Local Authoritie5. As the chanEe period closes and we move on to develop fundrèising and growth strategies. indicators are that we will move t)wards capacity Icirca 100 students and 35 day services graduatesl in 2026127 and diversific3tion into new markets including developing our enterprise portfolio and aligned education and care markets. Whilst ihe current national government policy of S-ND inclusivity is a risk, this has not redLJced the number of referrals, a5 our offer is aimed at 5tudent5 and graduates who have Struggled in previous inclu51ve 5etting5. Key strands to the quality improvement prOsS has meant an= Increase in the impact of our teaching, leading to greatly increased destinations and measures of Independence Increase of the quality and quantity of social care day services offer. including much increased diversity of relevant activities, aligned to employability, the local labour market and contribution to the community Extènsion to thè employability and enterprise offer so that studÈnts are more ablè to move towards, or into, ernployment Admissions for 2026127 are ahead of the trajectory lor last year. It is believed that this is due to improved reputation, the gain of Section 41 status, improved marketing and the inclusion on a reEion-wide Approved Provider framework. Therefore, È3rly projÈrtions are that we will welcome grèatèr numbèrs of studènts in Sèptember 2026. Day Services continues to be well received, in demand and of high quality. and has grown steadily throuthout 25126, so will continue to be a growth area for 2026127. challèneès for 2026127 include an ongoing need to r3isÈ the standards of pay and the contract terms to ensurè our progress in siaff retention, recruirment and wellbeing coniinues. This has been planned for. and will come to frultion as Soon as the increased number of student starters for 26127 have been confirmed. STRUCTURE. GOVERNANCE AND MANAGEMENT Govèrning document The charity is controlled by its governinE document. a deed ol trust. and constitutes a limited company. limited bv guarantee, as defined by the Companies Art 2006. Page 7
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Trustees We welcomed two additional Trustees in the financial year. both of whom bring current and valuable corporate or education skills to the existing Trustee board. 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 four committee5, each chaired by 3 Trustee who is elected annually ISafeEuarding and Care wa5 Separated to allow increased focus and scrutiny). These committees also meet three to six times a year.. Finance and Resources Safeguardirbg Curriculum Care All Trustoes givè of their time freely and no remuneration or expenses were paid in the year. No Trustee or person connected wtth a Trustee received any benefit or contract from Pennine Camphill Community. Trustee crUItMent is direrted at filling skills shortages according to the results of regular Trustee skills auflit. 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 Edutation Éxperiente Senior managerial. business or marketing experien Experience of equal opportunities andlor disability needs Lived experience of SEND Trustees that are diverse and representative of the community Interview is undertaken through an objective. scored process with al least Lhree Trustees. A recently developed Trustee induction programme includes safeguarding, governance and safer recruitment processes. Key managemenl personnel The Trustees, Chief Executive Officer and two Departmental Heads constitute the Key Management Personnel. The Truslees give ol their time freely and ihe pay and remuneration of the CEO is set by ihe Finance Committee against a pay scale, reviewed annually by the Finance and Rèsources Committee. A numJer of criteria are used in setting pay, including.. Nature of the role and responsibilities Competitor salaries in the region The sector average salary for comparable pjsitions Trends in pav Page 8
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Orgèrtisational management The Trustees determine the general policy of the orEanisation and delegate day-t¢iday 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 administraiive functions_ Day to day administration is undertaken within the policies and pr¢xedures approved by the Trustee5, which provide for only Significant expenditure decislOn5 and major capital projects to be referred to the Trustees for prior approval. The Senior Leadership Team, under delegated authority from the CEO, oversèe the recruitment of all stsff. Risk management The Trustees are responsible for overseeing the risks to the organisation. Detailed consideration of the risk are delegated to the CEO. Risks are identified. assessed and controls monitored throuEhout the year on a risk reElSter. using a PRACT appr03ch IPrÈvention, Reduction, Acceptancè, Contingency, Transferen1. Thè main risks that arè currently ideniifièd include.. Quality of educatlon. An internal audit highlTghted that the'e is a strong upward trajectory for all departments, particularly including ¢onsistency and quality of care and support, as well as strong progress made by the infrastructure team. Thè progress of thè quality of éducation has been lurthèr improvèd by thè strongest educational prattitioners spending a higher proportion of their time delivering education lin particular the Curriculum Manager and Advanced Practitioners). Our challenge for the remainder of the 2025126 academic year is to roll oui a CPD ensure that this new q ualty teaching is consistently achieved in èll learning enwronments. ExTrrnal Market Factors. The current @overnment strategy is to move SEND learnlng into inclusive settlnE. Thls presents a possible risk. although current indicators are ihat ihe Specialist Post-16 sector will continue to play a critical role for those who continue to bo unablè to access m3instrÈ3m settings. ThÈrefore, the likelihood is that it will change thè cohort of students who attend, with an increased focu5 on complex needs. We will mitigate thi5 by continuin8 to focus on being excellent in understanding and 5UPPOrting neurodiversity, seeking accreditation and Continuou5 Professional De velopment in autism prartice and further developing our Therapy and Positive Behaviour 5UpFrt offer. We rèmain tompli3nt with the Fundraising RegLJlator. Morè recèntly, wè have begun to raise funds through a combination of Corporate Social Responsibility partnerships. events. grant application5 and continued growth in the Enterprise portfolio. Camphill Wakefièld continues to bè vèry proud of the enormous effort and achievement of all our students and rèsidents, and looks forward to celebrating their successes for many years to come. REFERENCE ANDADMINISTrATIVE DETAILS Re8lStered Company nurnber 01294923 (Eneland and W31esl Registered Charity number 274192 Page 9
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Registered office Pennine Camphill CoThmunily Wood Lane Chapelthorpe Wakefield West Yorkshire WF43JH Trustees MrA Mclntyre MrGCFranklin MrNHDodd MrTM Coen Mrsj E Barry Mr R Robinson (appointed 17.4.251 Ms H Smale lappointed 17.4.251 Audltors Xeinadin Audit Limited Statutory ALJditor 12 Victoria Road Barnsley South Yorkshire 570 288 STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees Iwho are also the directors of Pennine Camphill Community Limitedifhel for the purwses of company lawl are re5pon5ible for preparing the Report of the Truslees and the financial 5tatement5 in accordance with applicable law and Llnited Kingdom Accounting Standards Iunwted Kingdom Generally Acopted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United King(Jom Accounting 51andard5 and applicable lawl. Under company law ihe trustees musl not approve the financial slalements unless ihey are satisfied ihat they give a true and lair view of the state of affairs of the charitable company and of the incoming resources and application of resources, Including the income and expendirure, 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 thè methods and principlès in the Charities SORP- make judgements and estimates thai are reasonable and prudent.. prepare the financial statements on the going concern basis unless it is inappropri3te to presume that the charitable company will continue in business. Thè trusteès arè rèsponsible for keepinE proper accounting reco.ds which disclose with reasonable accuracy at 3ny time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2CK)6. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detettion of fraud and other 1rguIartties. Page 10
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 STATEMENT OF TRUSTEE5' RESPONSIBIUTIES- rontinued In so far as the trustees are aware= there is no relevant audit information of which the charitable company's auditors are unaware,. aTh the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to e51abli5h that the auditors are aware of that information. AUToRs 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 2026 and signed on its behalf bv.. MrT M Coen-Trustee Page 11
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PENNINE CAMPHILL COMMUNITY LIMrfED{THE) Oplnlon We have audited the financial statements of PeThnine Camphill Community LimitedlThel (the 'charitable company'l for the year ended 31 july 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and note5 to the financial 5tatetnents, including a sutllmary of 5ignih.cant accounting policie5. The financial rep¢)rting framework that h35 been applied in their preparation is applicable law ar)d United KinBdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the fin3ncial statements.. give a true and fair view of the State of the charitable company's affairs as ai 31 July 2025 and of it5 Incoming resources and application of resources, including its income and expenditare. for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance wilh Ihe requirements of the Companies Act 2006. Ba515 for opiniDn We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, SpOnSibl11t1eS for the audit of the financial statÈmÈnts section of our report. We are indepèndent of the charitable company in accordance with the ethical requiremènts that are relèvant to our audit of thè financial stètemÈnts in ihe UK. including the FRC'S Ethic31 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. Conclusions relatinÉ to #oin£ concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements 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 chartable 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 with respecr to going concern are described in the relevant section5 of thi5 report. Other information The trustees are responsible for the other infom)ation. The other infomation comprises the information included in thè Anrhual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other Tnfcrmation and. except to the extent otherwise eXpl1t1¥ stated in our report, we do not express any form ol assurance conclusion Ihereon. In connection with our audit of the financial 5tztements. our respon5ibTlity 15 to read the other information and, in doing so, consider whether the other information is materia ly inconsistent with the financial statements or our knowledEe obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a malerial misstatement in the financi31 staiemènts themselves. If. basèd on thè work wè have pèrtormèd. we concludè that there is a materi31 misstatement of this other information. we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Art 211)6 In our opinion, based Jn thÈ WDrk undertaken in the course of the audit.. the inforrnation 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 Tnjstees has been prepared in accordance with applicable legal requirements. Page 12
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PENNINE CAMPHILL COMMUNITY LIMrfED{THE) Matters on which we are required to report by exception In the light of the knowledEe and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Tru5tee5. We have nothing to report in respect ol the following matters Whe the Companies Act 2LNJ6 requires us to report to you if, in our opinion-. adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by u5,. or the financial statements are not in agreement with the accounting records and returns,. or rtain 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 irustees were not entitled to take advantage of the small wmpanies exemption from the requirement to prepare a Strategic Report 01 in prepaiing the Report of the TIu5tee5. Responsibilities of trustees As èxplainèd more fully in the Statement of Trustèes. Responsibilities, the trustèès (who are also the dirèctor% of the charitable company for thè purposes of tomp3ry13wl arè responsible for thè prèpar8tion of thè financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of )Inancial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, thè trustees are rèsponsiblÈ for assessing the charitable tomp3ny'$ ability tc> continue as a going concern, disclosing, 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 io do so. Page 13
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PENNINE CAMPHILL COMMUNITY LIMrfED{THE) Our responsibilities for the audit of the financial ststements Our objectives are to obtain reasonable assurance about whether the financial statements as 3 whole are free from material mi55tatement, whether due to fraud or error, and to 155ue a Rep¢Nt of the Independent Auditor5 that include5 our opinion. Re350nable assurance 15 a high level of 3s5urance. but is not 3 gu3r3ntee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatemert when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregale, they could reasonably be expected to influence the econDmic decisions Df kjsers t3ken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities. including fraud 15 detailed below: We gainèd an LJnderst3nding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulaiions, including fiaud. We design audil piocedure5 lo respond to the risk. iecogni5ing Lhal the risk OF not detecting 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. forsery or intentional MISPreSentatiOns. or throu8h collusion. We lotussed on 13ws and regulations which could givè risè to a material misstatÈment in the financial StatemtS. including, but not limited to the Companies Act 2006 and SORP. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiritss Wlth management. We did not identify any key audit matter5 relatlng to irregularitie5, including fraud. A5 in all our audit5, we a150 addressed the risk of management override of internal tontrols, including testino journals and evaluating whether there was Èvidènce of bias by the dirèctors 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, inclucling those lea(Jing to a material mi55tatement in the finan-ial statements or non-compliance with regulation. The risk inErea5es the more that compliance with è law or regulation is removed from the evants and transactions reflected in the financial statements. as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irreEu13rities occurring due to fraud rather than error. as fraud involves intentional 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.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Page 14
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PENNINE CAMPHILL COMMUNITY LIMrfED{THE) Use ol our report This report is made solely to the charitable company's members. as a body. in accordance with Chapter 3 of Part 16 of the Cornpanie5 Act 21)06. Our audit work has been undertaken so that we rnht State to the charitable company'5 wnember5 those matter5 we are required to state to them in an auclitor5' report and for no other purpose. TD 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, for this report, or for the opinions we have formed. Scott Mèll BA FCA ISÈnior Statutory Auditor) for and on behalf of Xeinadin Audit Limiied Slatutory Auditor 12 Victoria Road Barnsley South Yorkshirè S70 288 28 April 2026 Page 15
PENNINE CAMPHILL COMMUN LIMITED(THE) STATEMENT OF FINANCIAL AcnvmES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2025 31.7.25 Totsl funds 31.7.24 Total funds Unrestricted fund Restricted funds Endowment fund Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 20.868 20,868 9.604 Charitable activities Charitable Total 3.223.054 3.243.922 46.955 46.955 3.270,009 3.290,877 3,051,628 3,061.232 EXPENDITURE ON Charitable activities Charitable 3,144.710 62.462 3,207,172 3,499.367 NET INCOMEIIEXPENDITUREI 99.212 (15.5071 83.705 1438,1351 RECONCILIATION OF FUNDS Total funds brought forward 3.3(KJ.162 141.946 3A42,108 3,880,243 TOTAL FUNDS CARRIED FORWARD 3 399 374 126.439 3 525.813 3 442.108 The notes form part ofthese financial statements Page 16
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) BALANCE SHEET 31JULY 2025 31.7.25 Total funds 31.7.24 Total funds Unrestricted Restricted Endowment fund funds fund Notes FIXED A55ETS Tangible asset5 Investment5 li 12 4.311,497 1,731 4.313.228 126839 4.437,936 1,731 4.439,667 4,412,165 1,731 4.413,896 126.439 CURRENT ASSETS Debtors Assets held for resale Cash at bank and in hand 13 14 121.378 121,378 193,776 38D,223 14,236 588,235 67.064 188,442 67.064 188,442 CREDITORS Amounts falling due within one year 15 1247.4361 {247,436 1623,7641 NET CURRENT ASS5 58.9941 58,9941 135,5291 TOTAL A55ET5 LE55 CURRENT LIABILITIES 4.254.234 126.439 4.380,673 4,378,267 CREDttORS Amounts falling éue after more than one year 16 1854.8601 1854,8601 1936,2591 NET ASSETS FUND5 Unrestricteé funds Restricted funds TOTAL FUND5 3.399.374 126.439 3.525,813 3,442,L08 Ig 3.399.374 126,439 3 525 813 3,300,162 141,946 3 442.108 The notes form part ofthese financial statements Page 17 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) IREGISTERED NUMBER: 01294923) BALANCE SHEET- continued 31JULY 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the Small companie5 regime. The financial statements were approved by the Board of Trustees and authorised for issue on 28 April 2026 and were signed on its behalf by.. Mr T M Coen- Trustee The notes form part ofthese financial statements Page 18
PENNINE CAMPHILL COMMUN LIMITED(THE) CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2025 31.725 31.7.24 Note5 Cash flows from operating activities Cash generated from operations Interest paid Net cash provided byllused inl operating activities 142.660 80.943 61.717 184,0471 181,0671 165,1141 Cash flows from inve5tin6 activities Purchase of tangible fixed asset5 Sale of tangible fixed assets Net lash provided by investing activities 142.9301 455.753 412.823 18,4361 13,501 5,D65 Cash flows from financing activities Loan PaymentS in year Net cash used in financing activities 76,289 176,2891 171,1811 171,1811 Change in cash and cash equivalents in the reporting peiiod Cash and cash equivalents at the ginnIng of the reporting period Cash and cash equivalents at the end of the reporting period 398,251 1231,2301 351,187 99 9571 3311871 The notes form part ofthese financial statements Page 19
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2025 RECONCILIATION OF NET INCOMEIIEXPENDITURE) TO NET CASH FIOW FROM OPERATING ACTIVITIES 31.7.25 31.7.24 Net Incomellexpenditurel forthe reportlng period (as per the StatemÈnt of Financial Activities) Adjustments ftsr: Deprcciation charges Profit on disposal of fixed assets Interest paid Dècrease in debtors Decrease in creditors Net cash provided byllused inl operati( 83.705 1438,1351 17.159 175,532) 80,943 72.398 36.013) 142 660 14,744 17,5441 81,067 413,350 147.5291 ANALYSIS OF CASH AND CASH EQUIVALENTS 31.7.25 31.7.24 Cash in hand Noticè dèposits (legs than 3 months? Overdrafts included in bank loans and overdrafts falling due within one year Total cash and cash equivalents 2,224 64.840 14,236 345.4231 3311871 ANALYSIS OF CHANGES IN DEBT At 118124 Cash flow At 3117125 Net cash Cash at bank and in hand Bank overdraft 14,236 345,423) 331,1871 52,828 345.42a 398,251 67,064 67.064 Debt Debt5 falling due within l year Debts falling due after l year 171.182) 1936,259) (I,CM)7.4411 {1.338,628) 15,1081 81.399 76.291 474.542 176.2901 1854,8601 931.1501 864.0861 Total The notes form part ofthese financial statements Page 20
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES General information and basis of preparing the financial statements The financial statements of the charitable company. which is a public benefit entity under FRS 102. have been prepared in accoréance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities= Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191., Financial Reporting Standard 102 'The Financial ReportinE Standard applicab in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with ihe exception of investments which 3rè InclLJded at market value. The Pennine Camphill Community Limrted 15 a company limited by guarantee. In the event of the charity being wound up. the liability in respect of the guarantee is limited to £1 per member of the charity. The address ol the reElStered office is given in the charity information on page l ol these financial statements. The natu of the charity's operations and princip31 attivitiÈs are the provision of college f3cilities for young people with learning difficulties. The financial statements are presented in steding which is the functional currency of the charity and rounded to the nearest pcKJnd. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consisiently applied to all years presented unless otherwise stated. Going Conrrt The Trustees are requlred to consider whether ihe company can continue its operatlonal 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 Tnjstees have reviewed deta'led forecasts and projettions, which consider all reasonably potential5nrIo5 and uncertainties in relation to incotne and funding from all 50urce5 and a550Clated expected future out8oinBs. Based on these forecasts the company can meet its liabilttyes as they fall due and the Trustees have concluded that is is appropriate for the financial statements to be prepared on a going concern basis. Critical accounting judgements and key sources ol estimation uncertainty No critical accounting judgements have been in the process of applying the below accounting policies thai have had thè most significant effect on amourts recognised in the financial statements. There are no key assumptions concerning 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. Intome All incoming resources are included in Ihe Statement of Financial Activitres ISOFAI when the charity is leEally 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 received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to ttre donation and this require5 3 level of performance before entitlement can be obtained then income is defe.red unti those conditions are hjlly met or the fulfilment of those onditions is within the control of the charity and it is probable that they will be fulfilled. Page 21 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES- wntlnued Intome No amount is included in the financial statements for volunteer time in line with the SORP IFRS 1021. Further detail is given in the Trustees. Annual Report. Income from trading activities includes income eamed from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplyinÉ Éoods and services in order to raise funds and is recognised when entitlement has occurrèd. Income from government In respect of fees and other gr3nts Is recognised at fair value when the charity has entitlement after any performance conditions h¢ve been met. it is probable that the income will be received and the amount can be measured reliably. If 2ntitlement is not met then these amounts are deferred. These Erants and voluntary income are included in incoming resources whèn these arè recèivable and allocated appropriately between unrestricted and restricted income depending upon restrictions iThposed. Investment income is earned through holding assets for investment purposes such as shares. It includes dividends and is recognised when the amount can be measured reliably. All other funds are unrestricted income funds. The funds held in each of these categories are disclosed in note 19. Expenditure All expenditure is attounted for on an accruals basis and has beèn classifièd under headinES that 3££reE3tè all costs related to the category. Expendiiure is recognised where rhere is a legal or constructive obligation to make payments to third parties, it is probable ihat the settlement will be required and the amount of the obligation can be measured reliably. Charit3ble 3Ctivities include Èxpenditure aswciatèd with hèlping people with mentsl health problems. their carèrs and relatives. This includes both the direct costs and support costs relating to these activilies. Support costs allocation Support Costs are those that a5515t the work of the charity but do not directly represent charitable activitie5 and include office costs. governance costs. administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charily and include project marna@ement carried out at Headquarters. Where support costs cannot be directly attributèd to particular hèadings they have been allocated to cost of raising funds and expenijiture on charitable activities on a basis consistent with use of the resour$. Tangible fixed assets Tangible fixed assets are stated at cost lor deemed costl or valuation less accumulated depreciation and accumulated impairment losses. Cost includes cosis directly attributable ta 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 expected useful I'fe as follows= Motor vehicles - 25% on reducing balance Computer equipment - 20% on reducing balan Page 22 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES- wntlnued Tangible fimed assets No depreciation 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. Assets held for resale Assels held for resale are classified as held for resale if tkeir carrying amount will be recovered primarily throueh Sale rather than continuing USÈ. The valuè of these assèts are measured at the lower of their carrying value and fair value less costs to sell. Taxation The charity is exempt from corporalion tax on its charitable activilies. Fund accounting Unrestricted fund5 can be used in accordance with the charitable objectives at the discretion of the trustees. DesiEnated funds comprise unrestricted funds that have been set aside by thè trustees for particular purposes. The aim and use ol each designated fund is set out in the notes to the financial statements. Restricted funds can only be used for particular restricted purposes wrthin the objerts of the charity. Restrictions arise when specified by the donor or when funds a raised for particular restricted purposes. Further explanatlon of the nature and purpose of each fvnd is included In the noie5 to the financial siaiernent Inote 221. Pension c05ts and othEf post-relirement benefft5 The tharit3ble comp3ny operates a dèfined contribution plan for the benefit of its employèès. Contributions are charged to the Statement of Financial Activities as they become payable. Cash at bank and in hand Cash at bank and in hand include5 Cash and short term highly liquid investments wtth a 5hDrt maturity of three month5 or less from the date of acquisition or opening of the deposit or similar account. Loans and borrowings Loans anij borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amoni5ed cosr using the efecrive interest rate Metd. less impairment. If an arrangement constitutes a finance transaction it is measured at present value. Page 23 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 DONATIONS AND LEGACIES 31.7.25 31.7.24 Donations and appeals SLJndry income 16.668 4.200 344 9,260 Incorne from donations and legacies was £20.86812024- £9,604) of which £nil12024- £nill was attributable to restricted and £20.86812024- £9,6()41 was attributable to unrestricted funds. INCOME FROM CHARITABLE AcfiviTIES 31.7.25 31.7.24 Activity Charitable Charitable Fees other income 3.199.668 70.341 3.270 009 2,935,669 115,959 3,051,628 IncornÈ from charitablè aclivitiès was £3,270,1KJ912024 - £3,051.6281 of which £46,955 12024 - £86,259) wa attributable to restricted and £3,223,05412024- i2,965,3691 was attributable to unrestricted funds. CHARITABLE AcfiviTIES COSTS Support costslsee note 51 Direct Costs Totals Charitable 2 329 855 877 317 3 207 172 SUPPORT COSTS Governance costs Management Finance Totals Charitable 877 317 Page 24 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 SUPPORT COSTS- ntInued Support tosts. included in the above. are ès follows= 31.7.25 31.7.24 Total activities Charitable Wages and salaries Social securitv Bank and credit Card charges Interest payable and similar charEe5 Auditors. remuneration Auditor5. rernuneration for non audit work Legal and professional fee5 679,900 70.347 2.231 80.943 12,700 694 30.50Z 877 317 553,593 52.530 6.403 81.067 17.400 39.187 16,478 766 658 NET INCOMEIIEXPENDITUREI Net incomellexpenditurel is stated after chargin[creditIngl= 31.7.25 31.7.24 Depreciation- owned assets Surplus on disposal of fixed assets 17.159 75 532) 14.743 AUDITORS. REMUNERATION 31.7.25 31.7.24 Fees payable to the charity's auditors for the audit of the charity's financial statements Auditors, remuneration for non audit work 12.700 694 17.400 Page 25 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 july 2024. STAFF COSTS 31.7.25 31.7.24 Wages and salaries Social security costs other pen510n cost5 2.200.590 215.883 78,410 2,494.883 2,136,753 187,205 95,444 2,419,402 The averagè monthly number of èmployèes durinE the year was as follows= 31.7.25 91 31.7.24 88 Administration. teaching and secretarial The number of employees whose employee benefit5 (excluding employer pension costs) exceeded £60,000 w&- 31.7.25 31.7.24 £60,001- £70.0(xJ The totsl amount of ernployee benefits received by key management personnel is £168,87312024- £197,257), The Trust considers its key management personnel compromise Chief Executive Officer and members of the Senior Management Team. The company makes contributions into n(Jividu¢l co-worlers pension xhemes. Contribution5 are charged to the statement of financial activities and for the year ended 31 July 2025 were E78,41012024: £95,444). Page 26 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestritted Restricted Endowment fund funds fund Total funds INCOMEAND ENDOWMENTS FROM Donations and legacies 9,604 Charitable activities Charitable Totsl 2.965.369 2.974.973 86.259 86.259 3,051,628 3,061,232 EXPENDITURE ON Chariiable activities Charilable 3,499,096 271 3,499,367 NE[ INCOMEIIEXPENDttUREI Transfers between funds Net movement in fun& 1524.1231 56.026 1468.0971 85,988 156,0261 29.962 1438,1351 1438,1351 RECONCILIATION OF FUNDS Total funds brought forward 3.768.259 111,984 3.880.243 TOTAL FUNDSCARRIED FORWARD 3.3(KJ.162 141,946 3,442,108 Page 27 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 ii. TANGIBLE FIXED ASSETS Freehold property Motor vehicles Computer equipment Totals COST At l August 2024 IKdditions At 31 July 2025 DEPRECIATION At l Augusl 2024 Charge for year At 31 JLJIV 2025 NET BOOK VALUE At 31 July 2025 At 31 July 2024 5.173.728 17.995 21,300 39,295 112,792 21,630 134.422 5,31)4,515 42,930 5.347.445 5.173.728 816.953 15.123 60.274 892.350 17,159 909.509 816.953 18,716 73.840 4 356 775 4.356.775 20 79 2,872 4 437 936 4 412.165 52.518 12. FIXED ASSET INVESTMENTS Unlisted investment MARKVALUE At l August 2024 and 31 July 2025 BOOK VALUE At 31 July 2025 At 31 July 2024 1.731 There were no inve51ment assets outside the UK. Cost or valuation at 31 July 2025 is represented by= Unlisted investment Valuation in 2023 Page 28 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 13. DE8TORS: AMOUNTS FALiING DUE WITHIN ONE YEAR 31.7.25 31.7.24 Trade debtors VAT Prepayments and accrued income 72.817 21.118 27.443 121378 174,D52 19,724 193 776 14. ASSETS HELD FOR RESALE 31.7.25 31.7.24 Property 380 223 15. CREDITORS: AMouiif5 FALLING DUE WITHIN ONE YEAR 31.7.25 31.7.24 Bank loans and tsverdrafts (seè notè 171 Trade creditor5 Social security and other taxes Other creditors Defcrred income Accruals 76.290 91.311 47.865 14.471 416,605 75,076 42,529 26,762 50,000 12,792 623,764 17,499 247.436 16. cREDORS. AMOUNTS FALLING DUE AER MORE THAN ONE YEAR 31.7.25 31.7.24 Bank loans (see note 171 936 259 17. LOANS An analysis of the maturity of loans is given bÈlow= 31.7.25 31.7.24 Amounts falling due within one year on demand= Bank ovèrdrafts Bank loans 345,423 71.182 76.290 Amounts falling duè between two and five years= Bank loans- 2-5 years 228 871 Page 29 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 17. LOANS- coniinued 31.7.25 31.7.24 Amounts falling due in more than five years= Repayable by instalments.. B3nk loan5 more 5 yr by instal 625.989 722,713 18. SECURED DEBTS The following secured debts are intluded within treditors- 31.7.25 31.7.24 Bank overdraft 8ank loans 345,423 1.007,441 1.352 864 931 ISO 931150 The bank loan and Dverdraft are secured by mean5 of a fi¥ed and floatin8 charge over the a55ets of the charitable comF)anv- The bank loan is repayable by installments and interest is charged on normal commercial terms. 19. MOVEMENTIN FUNDS Net movement in fund5 At 3117125 At 1/8124 Unrestricted funds General fund 3,300,162 99,212 3,399,374 Restricted fund5 ESFA Capital Fund Other ESFA income DFC Capital grant Grow Back Greener ProEramme 6Z,838 3,581 45,048 30,479 141.946 121,3901 41,448 3,581 52,051 29.359 126.439 3 525 813 7,1)03 11.1201 15.507) TOTAL FUNDS Page 30 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 19. MOVEMENT IN FUNDS- continued Net movement in funds. included in the above are as follows= Incoming resources Resources expended Movement in funds Unrestricted funds General fund 3.243,922 13,144.7101 99.212 Restricted fund5 ESFA Capital Fund DFC Capital grant Grow Back Greener Programmè 39,952 7.003 161,3421 121,3901 7,003 i.lloi 15.5071 11.1201 62.4621 3 207 1721 46.955 32811 TOTAL FUNDS Comparatlves for movement In funds Net movement in funds Transfers between funds At 3117/24 At 118123 Unrestricted frjnds General fund 3,768,259 1524,1231 56,026 3,300,162 Restri¢ted funds Restricted Funds ESFA Capital Fund Other ESFA income DFC Capital grant Mental health Training Fund ASDA Foundation Grant Grow Back Greener Programme 156.026 156.0261 118.864 3,581 45,048 7C.946 3,581 37,186 47.918 7,862 161 1265} 30.479 85,988 438 135 265 30,479 141.946 3 442 108 111.984 3 88C 243 56.0261 TOTAL FUNDS Page 31 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 19. MOVEMENT IN FUNDS- continued Comparative net movement in funds. induded in the above are as follows= Incoming resources Resources expended Movement in funds Unrestricted funds General fund 2,974,973 13,499,096) 1524,1231 Restricted funds ESFA Capital Fund DFC Capital grant Mental health Tr3ininE Fund ASDA Foundation Grant Grow Back Greener Programme 47,918 7,862 47.918 7,862 161 12651 30.479 85,988 161 12651 30.479 86,259 1?71 TOTAL FUNDS A current year 12 months and prior year 12 months combined position is as follows- Net movement in funds Transfers between funds At 3117125 At 118/23 Unrestricted funds General fund 3.768.259 1424.911} 56.026 3.399.374 Restricted funds Restricted Funds ESFA Capital Fund Other ESFA income DFC Capit31 grant Mental health Training Fund ASDA Foundation Grant Grow Back Greener Programme 156,026 156,0261 97.474 3.581 52,051 7C.946 3.581 37.186 26528 14,865 161 12651 29.359 70,481 354,430 265 29,359 126,439 3.525.813 111,984 3.88C.243 156.0261 TOTAL FUNDS Page 32 continued...
PENNINE CAMPHILL COMMUN LIMITED(THE) NOTES TO THE FINANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31 JULY 2025 19. MOVEMENT IN FUNDS- continued A current ye£r 12 months and prior year 12 months combined net movement in funds. included in the above are as follows.. Incoming resourtes Resources expended Movement in funds Unrestricted funds General fund 6,218,895 16,643,806) 1424,9LII Restricted funds ESFA C3PIt31 Fund DFC Capital grant Mental health Training Fund ASDA Foundation Grant Grow Back Greener ProEramme 87,870 14.865 161,3421 26.528 14,865 161 12651 29.359 70.481 161 12651 11.1201 62.733 30,479 133.214 TOTAL FUNDS 20. OTHER FINANCIAL COMMITMENTS There were no financial commitments as at the year end12024'. £nill. 21. RELATEO PARTY OISCLOSURES There were no related party transactions for the year ended 31 July 2025. 22. DESCRIPTION OF FUNDS The ESFA Capital Grant relates to monies received from the ESFA towards capital projects 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 2026, with further funding being received during this financial year. The DFC Capital Fund has been awarded to the school by the ESFA to use towards repairs and capital ilem5 required to maintain the fabric of the site. Kirklee5 Council awarded the School 50rne monies during Year ended 2024 as part of the White Rose Forest, Grow Back Greener Programme. The funds are being spent on the creation of new woodland and urban tree planting. As at 31 july 2025. £29.359 remained unspent and is carried for¥vard Lo the next financial year. Page 33
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