2021-01-31-accounts - Camphill Devon Community Limited

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				Page
Reference and Administrative		Details ofthe Company,	its Trustees and Advisers
Trustees' Report				2-9
Independent Auditors'	Report	on the Financial Statements		10-13
Statement of Financial	Activities			14
Balance Sheet				15
Statement ofCash Flows				16
Notes to the Financial	Statements			17-31

Trustees			J C F Hitchins
			SE Gill (appointed			3	February 2020)
			D M Kemp-Gee
			N Colquhoun	(appointed 3 February 2020, resigned					11June 2021)
			F H R McPhail
			JS Monk
			L Rutter
			D LWhite
			N A De Pulford		(appointed			25 January 2020)
Company	registered
number			01435068
Charity registered
number			278173
Registered		office	Hapstead Village
			Buckfastleigh
			TQ11 OJN
Company	secretary		JWallis-Eade
Chief executive officer			SWhittingham
Independent		auditors	Bishop Fleming		LLP
			Chartered Accountants
			2nd Floor Stratus House
			Emperor Way
			Exeter Business		Park
			Exeter
			EX13QS
Bankers			National Westminster				Bank	Pic
			South Devon Business				Centre
			Riviera House,	PO Box69
			Nicholson Road
			Torquay
			Devon
			TQ2 7YL
Solicitors			WBW
			Church House
			Queen Street
			Newton Abbot
			Devon
			TQ12 2QP

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2021	2021	2021	2020
			Note				E
Income from:
Donations and	legacies			21,403	1,375	22,778	37,430
Charitable activities				1,748,586		1,748,586	1,661,997
Investments				7,809		7,809	12,093
Other income				17,081	106,142	123,223	49,069
Total income				1,794,879	107,517	1,902,396	1,760,589
Expenditure on:
Raising funds				1,716		1,716	1,175
Chaditable activities				1,707,025	43,348	1,750,373	1,670,004
Total expenditure				1,708,741	43,348	1,752,089	1,671,179
Net movement	in funds			86,138	64,169	150,307	89,410
Reconciliation	offunds:
Total funds brought		forward		2,656,469	3,446	2,659,915	2,570,505
Net movement	in funds			86,138	64,169	150,307	89,410
Total funds carried		forward		2,742,607	67,615	2,810,222	2,659,915

		Note		2021f		2020
Fixed assets
Tangible assets		12		1,627,618		1,717,790
Current assets				1,627,618		1,717,790
Stocks		13	9,438		10,323
Debtors		14	69,962		96,284
Cash at bank and	in hand		1,227,037		958,493
			1,306,437		1,065,100
Creditors: amounts	falling due within one
year		15	(109,939)		(93,501)
Net current assets				1,196,498		971,599
Total assets less	current liabilities			2,824,116		2,689,389
Creditors: amounts	falling due after more
than one year		16		(13„894)		(29,474)
Total net assets				2„810,222		2,659,915
Charity funds
Restricted funds		18		67,615		3,446
Unrestricted funds		18		2,742,607		2,656,469
Total funds				2,810,222		2,659,915

					2021f	2020
Cash flows from operating		activities
Net cash provided by operating activities					311,785	363,136
Cash flows from investing		activities
Interest received					3,387	6,772
Proceeds from the sale oftangible fixed			assets		1,800	35,132
Purchase oftangible fixed assets					(33,714)	(76,092)
Net cash used in investing		activities			(28,527)	(34,188)
Cash flows from financing		activities
Repayments of borrowing					(14,714)	(14,290)
Net cash used in financing		activities			(14,714)	(14,290)
Change in cash and cash	equivalents		in	the year	268,544	314,658
Cash and cash equivalents	at the beginning			ofthe year	958,493	643,835
Cash and cash equivalents		at the end	of	the year	1,227,037	958,493
The notes on pages 17to 31		form part of	these financial statements

	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	2021	2021	2021	2020
Donations	14,572	1,375	15,947	14,563
Legacies	6,483		6,483	22,504
Other income	348		348	363
	21,403	1,375	22,778	37,430

		Unrestricted	Total	Total
		funds	funds	funds
		2021	2021	2020
			E
Fees received		1,740,846	1,740,846	1,657,731
Workshop	and farm sales	7,740	7,740	4,266
TOTAL 2021		1,748,586	1,748,586	1,661,997

		Unrestricted	Total	Total
		funds	funds	funds
		2021	2021	2020
		f.	E	F
Farm	rent	3,053	3,053	6,106
Bank	interest	4,756	4,756	5,987
		7,809	7,809	12,093

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2021	2021	2021	2020
			F	F	F
Profit on sale offixed assets		1,800		1,800	34,628
Solar energy	income	15,281		15,281	14,441
Coronavirus	Job Retention Scheme grant
income			106,142	106,142
		17,081	106,142	123,223	49,069

				Unrestricted	Total	Total
				funds	funds	funds
				2021	2021	2020
				E	F	E
Fundraising	expenditure			198	198	734
FUNDRAISING		TRADING	EXPENSES
				Unrestricted	Total	Total
				funds	funds	funds
				2021	2021	2020
					E	F
Fundraising	expenses			1,518	1,518	441

		Activities
		undertaken	Total	Total
		directly	funds	funds
		2021	2021	2020
			E	E
Charitable	activities	1,750,373	1,750,373	1,670,004

					Total	Total
				Activities	funds	funds
				2021	2021	2020
				E		E
Staff costs				1,128,525	1,128,525	1,033,620
Depreciation				119,594	119,594	114,767
Support ofresidents				165,975	165,975	180,992
Medical expenses				1,068	1,068	1,288
Cultural and	educational	activities				503
Cost offarm	and workshop		activities	8,326	8,326	11,438
Staff training				2,804	2,804	6,881
Subscriptions				12,165	12,165	10,898
Premises				181,540	181,540	197,866
Motor and travel expenses				26,855	26,855	34,560
Sundry expenses				10,151	10,151	10,991
Printing, postage, telephone			and office expenses	31,255	31,255	28,527
Accountancy				9,080	9,080	5,239
Professional	fees			8,532	8,532	12,694
Bank charges				3,090	3,090	2,758
Additional COVID expenditure				38,996	38,996
Siemens lease interest				2,267	2,267	3,172
Governance	costs			150	150	13,810
				1,750,373	1,750,373	1,670,004

					2021	2020
					F	E
Fees payable	to the company's	auditor		for the audit ofthe company's
annual accounts					5,500	5,300
Fees payable	to the company's	auditor		in respect of:
All non-audit	services not included		above		2,750	2,050

				2021	2020
				E	P
Wages and	salaries			1,022,272	944,475
Social security costs				74,758	67,730
Contribution	to defined	contribution	pension schemes	31,495	31,655
				1,128,525	1,043,860

			2021	2020
			No.	No.
Care and support staff			34	35
Farm and maintenance		staff	3	3
Administrative	staff		7	6
				44

	Freehold	Motor	Fixtures and
	property	vehicles	fittings	Total
	E	E	E	E
COST OR VALUATION
At I February 2020	2,471,060	132,314	820,665	3,424,039
Additions	6,634	8,000	19,080	33,714
Disposais		(5,990)	(3,447)	(9,437)
At 31 January 2021	2,477,694	134,324	836,298	3,448,316
DEPRECIATION
At 1 February 2020	940,126	82,054	684,069	1,706,249
Charge for the year	48,013	23,302	52,571	123,886
On disposais		(5,990)	(3,447)	(9,437)
At 31 January 2021	98&,139	99,366	733,193	1,820„698
NET BOOK VALUE
At 31 January 2021	1,489,555	34,958	103,105	1,627,618
At 31 January 2020	1,530,934	50,260	136,596	1,717,790

		2021	2020
		E	E
Farm		797	1,266
Workshop		2,915	3,019
Heating	oil	5,726	6,038
		9,438	10,323

		2021	2020
			F
DUE WITHIN	ONE YEAR
Trade debtors		59,222	68,071
Other debtors		3,565	21,903
Prepayments	and accrued income	7,175	6,310
		69,962	96,284

				2021	2020
Trade creditors				36,520	42,240
Other taxation	and social security			18,757	18,039
Obligations under finance lease and hire purchase			contracts	15,585	14,719
Accruals and deferred		income		39,077	18,503
				109,939	93,501

									2021	2020
										F
Net	obligations	under	finance	lease	and	hire	purchase	contracts	13,894	29,474

			2021	2020
				F
FINANCIAL ASSETS
Financial assets measured	at fair value through	income and expenditure	1,227,037	958,493

STATEMENT OF FUNDS -C	URRENT YEAR
	Balance at 1				Balance at
	February 2020	Income	Expenditure	Transfers in/out	31January 2021
	E
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Land and buildings	1,530,934		(48,013)	6,634	1,489,555
Maintenance programme	7,757				7,757
Vehicle fund	50,260		(23,302)	8,000	34,958
Hapstead development	514,337			224,083	738,420
Merryfield development	15,000				15,000
Furniture replacement	38,181				38,181
	2,156,469		(71,315)	238,717	2,323,871
GENERAL FUNDS
General funds	500,000	1,794,879	(1,637,426)	(238,717)	418,736
TOTAL UNRESTRICTED
FUNDS	2,656,469	1,794,879	(1,708,741)		2,742,607
RESTRICTED FUNDS
Ralph Brereton fund	1,245		(324)		921
Workshop	1,881		(1,797)		84
Resident social activities	253		(40)		213
Weave ry	67		(49)		18
Covid support funding		107,517	(41,138)		66,379
	3,446	107,517	(43,348)		67,615
TOTAL OF FUNDS	2,659,915	1,902,396	(1,752,089)		2,810,222

STATEIIENT OF FUNDS -P	RIOR YEAR
	Balance at				Balance at
	1 February 2019f	Income	Expendituref	Transfers in/out	31 January 2020f
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Land and buildings	1,569,906		(38,972)		1,530,934
Maintenance programme	7,757				7,757
Vehicle fund	86,624		(36,364)		50,260
Hapstead development	320,152			194,185	514,337
Merryfield development	15,000				15,000
Furniture replacement	38,181				38,181
	2,037,620		(75,336)	194,185	2,156,469
GENERAL FUNDS
General funds	530,789	1,759,239	(1,595,843)	(194,185)	500,000
TOTAL UNRESTRICTED
FUNDS	2,568,409		(1,671,179)		2,656,469
RESTRICTED FUNDS
Ralph Brereton fund	1,245				1,245
Workshop	531	1,350			1,881
Resident social activities	253				253
Weave ry	67				67
	2,096	1,350			3,446
TOTAL OF FUNDS	2,570,505	1,350	(1,671,179)		2,659,915

SUMNIARY	OF FUNDS - C	URRENT YEAR
		Balance at 1				Balance at
		February 2020	Income	Expenditure	Transfers in/out	31 January 2021
			E	E
Designated	funds	2,156,469		(71,315)	23&,717	2,323,871
General funds		500,000	1,794,879	(1,637,426)	(238,717)	418,736
Restricted	funds	3,446	107,517	(43,348)		67,615
		2,659,915	1,902,396	(1,752,089)		2,810,222
SUMMARY	OF FUNDS -PRIOR YEAR
		Balance at				Balance at
		1 February 2019	Income	Expenditure	Transfers in/out	31 January 2020
			E	E	F
Designated	funds	2,037,620		(75,336)	194,185	2,156,469
General funds		530,789	1,759,239	(1,595,843)	(194,185)	500,000
Restricted funds		2,096	1,350			3,446
		2,570,505	1,760,589	(1,671,179)		2,659,915

ANALY	SIS O	F NET ASSETS BETWEEN FUND	S -CURRENT PERIOD
			Unrestricted	Restricted	Total
			funds	funds	funds
			2021f	2021 E	2021
Tangible	fixed	assets	1,627,618		1,627,618
Current	assets		1,238,822	67,615	1,306,437
Creditors	due	within one year	(109,939)		(109,939)
Creditors	due	in more than one year	(13,894)		(13,894)
TOTAL			2,742,607	67,615	2,810,222

		Unrestricted	Restricted	Total
		funds	funds	funds
		2020 E	2020f	2020 E
	Tangible fixed assets	1,717,790		1,717,790
	Current assets	1,061,654	3,446	1,065,100
	Creditors due within one year	(93,501)		(93,501)
	Creditors due in more than one year	(29,474)		(29,474)
	TOTAL	2,656,469	3,446	2,659,915
	RECONCILIATION OF NET MOVEMENT	IN FUNDS TO NET CASH FLOW	FROM OPERATING
21.	ACTIVITIES
			2021	2020
	Net income for the period (as per Statement ofFinancial Activities)		150,307	89,410
	ADJUSTMENTS FOR:
	Depreciation charges		123,886	114,709
	Losses on investments		(3,387)	(6,772)
	Profit on the sale offixed assets		(1,800)	(18,300)
	Decrease in stocks		885	5,431
	Decrease in debtors		26,322	177,883
	Increase in creditors		15,572	774
	NET CASH PROVIDED BYOPERATING ACTIVITIES		311,785	363,135
22.	ANALYSIS OF CASH AND CASH EQUIVALENTS
			2021	2020
			F	F
	Cash in hand		1,227,037	958,493
	TOTAL CASH AND CASH EQUIVALENTS		1,227,037	958,493

	At 1		At 31
	February		January
	2020 f	Cash flows F	2021f
Cash at bank and in hand	958,493	268,544	1,227,037
Finance leases	(44,193)	14,714	(29,479)
	914,300	283,258	1,197,558

cancellable	o	perating leases as follows:
			2021	2020
			F
Not later than		1 year	261	1,045
Later than	1 year and not later than 5years			261
			261	1,306