REGISTERED COMPANY NUMBER- 01294923 (England and Wales)
REGISTERED CHARITY NUMBER: 274192
REPORT OF THE TRUStEES AND
FINANCIAL sTATEmE￿r5 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 Re￿rtIng 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
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PENNINE CAMPHILL COMMUN￿ LIMITED(THE) IREGISTERED NUMBER: 01294923)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2025
Gain Otsted 'GO￿l, 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.
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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 Cour￿11 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.
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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.
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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 prO￿sS 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.
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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, Transferen￿1. 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 5UpF￿rt 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 1r￿guIartties.
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.
AU￿ToRs
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 char￿table 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
eXpl￿1t1¥ 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 MIS￿PreSentatiOns. or throu8h collusion.
We lotussed on 13ws and regulations which could givè risè to a material misstatÈment in the financial Statem￿tS.
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 rn￿ht 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 ASS￿5
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 Con￿rrt
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 potential5￿n￿rIo5 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 Met￿d. 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
MARK￿VALUE
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.
cRED￿ORS. AMOUNTS FALLING DUE A￿ER 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
32￿811
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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