'rti. 'ai.iJ
Cos 46ULL
REGISTERED COMPANY NUMBER: 01004194 {En£land and Wales)
REGISTERED CHARITY NUM8ER: 307027
Report of the Trustees and
Audited Financial Statements for the Year Ended 31 July 2020
The Mount Camphlll Community Ltd
(A Company Limited by Guarantee)
Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 IQL
IIIIIIIIMII
4A49T8tr14Z*
301D712021
COMPANIES HOUSE
A10
#133

The Mount Camphill Cornmunity Ltd
Contents of the Financial Ststernents
for the Year Ended 31 Juty 2020
Page
Report of the Trustees
Report of the Independent Auditors
8 to 10
Statement of Financial Activities
li
Balance Sheet
12
Cash Flow Statement
13
Notes to the Cash How Ststement
14
Notes to the Financial Ststements
15 to 25
Detailed Staternent of Financial Artivities
26 to 28

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2020
The trustees who are also directors of the charity for the purposes of the Companies Art 2006, present their report
with the financial Statements of the charity for the year ended 31 July 2020. The trustees have adopted the provisions
of Accounting and Reporting by Charities= Statement of Recomrnended Practice 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 2019).
OBJECT AND AIMS
The object of the charity. as set out in the memorandum, continues to be to provide care to and advance the
education and training of people with a disability. in accordance with the principles of Dr Rudolf Steiner.
We aim to meet the needs of young people with a learning disability over the age of 16 in their transition to
adulthood and a150 to create a co-housing community where adults with a learning disability can live and develop
within a supportive, coring and stimulating environment.
We provide an environment where each person can develop his or her rA)tential and build their self confidence
thereby preparing them for the opportunities and experience of later life.
Objectives
In setting our objectives and planning our adivities, the Trustees have gNen careful consideration to the Charity
Commission's public benefit guidance as Stated in section 4 of the Charities Act 2011.
Our key objectives for the year included:
To ensure that the community remains a place where people. ￿gardleSS of any disability or religious or racial
background. tan Continue to live and work with others in healthy social relationships based on mutual care
and respect.
To maintain our student and resident numbers in the college and co housing community
To offer a wide range of on site activities
To offer regular off site activities
To continue to strengthen the life skills and work experience opportunities
To raise funds to enable the expansion of supported co housing by the redevelopment of Pond House in the
entre of Wadhur5t village
To increase awareness of the opportunitie5 that we offer.
REVIEW OF ACTIVITIES AND ACHIEVEMENTS
Student and resident numbers
Our student number5 in the college were stable at 23 12019.. 231 and in the cohousing community, our resident
numbers stayed at 1012019.. 101. This 8ave us good group sizes for our activities and 5UPPOrted stability in our
planning for the future.
Page I

The Mount Camphill Cornmunity Ltd
Report of the Trustees
for the Year Ended 31 Jufy 2020
REVIEW OF ACTIVITIES AND ACHIEVEMENTS l¢ontinued)
Curriculum activities
Our Craft Curriculum is central to our therapeutic learning. The craft activit*s in pottery and weavery are valued both
for their therapeutic p¢Xential and also for developing transferable skilts. The development of skills within a craft support
a sensory based experience. whilst building each individuafs confidence and self esteem by making beautrful valued items
that are used within the community or sold as social enterprise. Equally important and much sought after, are the
practical skills courses in gardening, baking and cookery. The students benefit from an inclusive and person-centred
curriculum which balantes anil supports cognttive learning and skills development wich experiential learning and work
experience. 5UPPOrted by art lessons and a range of individual therapies Ispeech and language. art counsellin& massage.
therapeutic eurythmyl.
Every student at the Mount attends da1￿ movement artNities to develop spatial awareness. body control and
coordination. The Mount is unique at provitling specialist movement education in Eumhmy and Bothmer Gymnastics.
These continue to improve the young peoples. balance, uprightness, sense of rhythm and coordination and in turn lead to
greater confidence, self-esteem and an improved ability to work effective￿ in other èttivities.
We continued to offer a wide range of on site activtties to enable each indwidual to progress within a caring and supportive
community. These activities included cookery, bakin& art, gardenin& weavin& pottery, candle makin& music and drama.
There are also specialist therapies available such as eurythmy. bothmer gymnastics, art therapy, Speech and language
therapy and massage.
Unfortunately many of our events. family days and off site actwities such a5 swimrnin& horse riding and sailing were
curtailed by the Covid-19 pandemic from 18 March 2020 onwards. Where p055ible we adapted to offer our education
curriculum remote￿ to those at home.
Following government guidance we remained open during the lockdown. Five students remained on site throughout with
the majority returning in June. Many of our students eng8ged with remote learning which was facilitated by the positive
approach demonstrated by our tutors to adapt and provide learning in new ways.
cohousin8 community has
remained active throughout and engaged with the opportuntties that our location offers us.
Academic achievements
The charity offers individual support in English and Maths. a5 specified in each studenvs EHC IEducation, He?￿h and Ca￿)
plans. Each year we are very proud and delighte(i by our students, achievemenis. This year our students have
succeeded in gaining the following:
Eight students athieved a Maths functional skilb qualrfication
Eight students achieved an English functional skills qualification
Twelve students achieved an award or certificate in Skills for Independence and Work
Ten students achieved an award in Work Skills
Six students achieved an award in Home Cooking skills
Two students achieved an award in Employability and Progression
Cornmunitv
The Mount 15 a member of the Association of Camphill Communities which wa5 founded in 1940. The community is made
up of dedicated and enthusiastic (￿WorkerS, many of whom INe on site. non resident employed co-workers and a group of
voung short term volunteers who come from countries throughout the world. to live and work at The Mount. This skilled
and energetic group of people enables the Mount to offer a dtverse. posrtive and caring environment in which to live and
develop.
Page 2

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2020
Trainlng
The community engages in a broad range of training for its trustees, co-workers and volunteers, exceeding
mandatory guidelines and promoting continuous leaming and development as appropriate to each individual.
Volunteers receive formal training using our in house training course which is accredited by LASER Learning Awards
and incorporates the Care Certificate.
OBJECTIVES AND AcfiviTIES
Investrnents in infrastructure
The steady programme of investment and renewal has continued. Notably this year, we have replaced our server
and 2 boilers, obtained a third vehicle for cohousing. put up acoustic panelling in our largest dining room and
purchased new equipment for working in the garden and estate. including a new Sti8a lawnmower. rotavator and
hedge trimmer. We have also completed the refurbishment of St John'5 House co-worker a¢¢ommodation.
Fundraislng
The charity has continued to fundraise in order to raise the necessary fvnds to redevelop Pond House in Wadhur5t
village. This will become the third cohousing house where people with learning disabilities who are beyond college
age can live in a sUPPOrtive environment.
We have registered with the Fundraising Regulator and are committed to the Fundraising Promise and adherence to
the Code of Fundraising Practice.
We have published our vulnerable persons policy on our website.
We have employed a professional fundraising fim in order to support us in this initiative and have checked that they
are also registered with the Fundraising Regulator and are similarly committed to the Fvndraising Promise and the
Code of Fundraising Practice.
The fundraising to date had been carried out by approaches to grant giving bodies. appeals to trusted supporter5.
individual initiatives such as sky diving and. prior to the Covid-19 sltuation, events held by the charity such as the
summer festival.
As at the year end. we held £243,992 12019- 153.304140% 12019- 25%) of the appeal total in restricted funds.
Further funds have been pledged but not yet received, which brings our appeal total to £448.764173%1- We thank
everyone who is contributing to this effort and look forward to Seeing the positive benefit that will result in the near
future.
FUTURE PLANS
We have four main expenditure plans for the next year. Firstly we plan to do the main building works at Pond
House irb 2021 with the aim of openinB the doors to new residents in the latter part of the year. Other than this, we
are also planning to redevelop an area behind the main college building to provide a much improved courtyard area.
We are also installing a new sewage plant and investing in our information tethnology prvvision by way of new
laptOP5 and their use in tutor led actNities.
The colle8e continues to be aware of the background of untertain high needs funding and works to ensure that a high
quality of provision is offered and that it continues to be accessible and provide maximum benefit.
Page 3

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2020
FINANCIAL REVIEW
Financlal position
The charity achieved a p05itwe movement in net unrestricted funds. £330.122. compared with last year 12019..
£210,116) which reflects an increase in average student income and greater income from cohousing. The total
unrestricted fund balance at year end wa5 £3.055,58112019= £2.725.459).
This stability has allowed planned investment to move ahead, as outlined above in our future plans and the trustees
plan to continue to invest in the infrastructure and the quality of our offering for students and residents as lunds
allow.
Operating reserve
The reserves policy states that the charity should have a reserve of between 3 and 4 months of operational
expenditure. For the year ended 31 July 2020. this equated to between £477,676 and £636,901. Reserves are
calculated as the charitWs Un￿strICted funds of £3.055.581 minus those funds unavailable for expenditure such as
fixed assets £2,882,806, giving a reserve level at the year end of £172.77512019= def￿1t £191.7421.
"The trustees recognise that the level of free reserves fluctuates during periods of investment in the estate. The
charity invested in the purchase of Pond House in 2017 and has a continuin8 pro8ramme of refurbishment and
investment at The Mount to maintain the facilities for our students and residents which this year amounted to
£178,55812019'. £60,106). The trustees will continue to build the level of reserves with the purpose of ensuring that
they are sufficient to protect the charity in the event of reduced income or change5 in circumstances.
Building maintenance and sustainability fund
The trustees are concerned to ensure that the charity has sufficient funds set aside for any future work required to
maintain the buildings and grounds of the community. They have therefore agreed to set aside funds for any future
works.
Restricted reseNes
Some funds are provided to the charity to use for specific purposes and where this is the case. they are held on trust
in a restricted reserve and drawn on a5 the funds are required for the purposes for which they are given.
Investment policy and objectives
Under the memorandum and articles of association. the charity has the power to invest monies not immediately
required for its purpose in or upon such investments. securities and property as the trustees judge to be fit. In this
financial year, funds have been placed on short term deposit only.
STRucfuRE. GOVERNANCE AND MANAGEMENT
GoverninE document
The charity is controlled by it5 governing document. a deed of trust, and constitutes a limited company. limited by
guarantee. as defined by the Companies Act 2(Kl6.
Page 4

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2020
The Mount Camphill Community Limited is a company limited by guarantee, incorporated on 9 March 1971 and
registered as a charity on 13 March 1972. The company was established under a Memorandum of Association
which establishes the objective5 and power5 of the charitable company and is governed under its Articles of
Association. The company is registered as a charitable company with the Charities Commission. In the event of the
cornpany being wound up, members a￿ required to contribute an amount not exceeding £5.
Recruitment and appointment of new trustees
The members of the Council of Management Ithe Council). who are the directors of the company and trustees of the
charity, are drawn from people working in the anthroposophical organisations with similar aims to The Mount.
members of the wider community and parents/guardians of existing and former student5.
Trustees are elected lor ratified if temporarily co opted) by the members of the Association of The Mount Camphill
Community Limited.
Induction and training of new trustees
An induction pack is shared with each new trustee on appointment and training is offered as appropriate to them.
Organisational strurture
In the year to 31 July 2020, the organisation was managed through the structure of leadership. management and
cohousing groups with oversighi in all other areas. the core areas were managed by Sara Garland (Education),
Sabine Hope Icare and Support) and Pamela Lowton (Financel. The groups worked collectively with the trustees to
lead the strategic direction of The Mount Camphill Community.
The Council met four times during the year under review. with The Association of The Mount Camphill Community
membership meetings being held either on the evening before or the evening after the trustee meeting5.
Here, members and trustees explore issues of common interest or strategic development and maintain and foster the
ethos of The Mount. In addition to their overarching shared responsibility, individual trustees take on key area5 of
responsibility and maintain continuing communication with the relevant groups between trustee meetings. They
also attend specific meetings, as necessary. to maintain awareness and represent trustees interests in appropriate
forums.
Remuneratlon polkv
The Salary Review Group undertakes an annual review of all employee salaries and makes recommendations to the
trustees for approval of amendment5 to pay levels having regard to RPI over the previous year and the current
financial status of The Mount.
All employees are paid more than the National Living Wage and the National Minimum Wage. All employees are
eligible for the group pension scheme with up to 5% of salary matched by employer contributions.
Risk management
The trustees have implemented and kept under review, an assessment of major risks to which the charity is exposed.
In particular they monitor those risks related to the operations and finances of the charity and at the time of this
report, they are satisfied that there are systems in place to mitigate exF)osure to the major risks assessed. At least
once every year, the main working groups and faculties within the community undertake a ￿VIeW of the risks facing
their daily operations and update the register of major risks. together with the step5 in place to mitigate the risks and
consideration of improvements to controls.
Page 5

The Mount Camphlll Community Ltd
Report of the Trustees
for the Year Ended 31 July 2020
REFERENCE AND ADMINISTrATIVE DEfAIiS
Registered Company number
01004194 IEn8land and Wales}
Reglstered Charity number
307027
Re81Stered office
The Mount
Faircrouch Lane
Wadhurst
East Sussex
TN5 6PT
Trustees
Mr P S Bateson
Mr S F Briavlt
Mrsvclbbott
Ms J King (deceased 2919n0201
MrPMMMazas
Mrs G A C Steadman lappointed 9112120191
Ms B Van Rooij (resigned 22104120211
Mr A Vestrini (appointed 22104120211
Audltors
Swindells LLP
Atlantic House
8 8ell Lane
Uckfield
East Sussex
TN22 IQL
Solicitors
Thomson, Snell and Passmore
3 Lonsdale Gardens
Tunbridge Wells
TNI INX
Bankers
National Westminster Bank plc
89 Mount Pleasant Road
Tunbrid8e Wells
TNI IQI
Triodos Bank NV
Brunel House
11 The Promenade
Bristol
BS8 3NN
Page 6

.The Mount Camphlll Convnunlty Ltd
Report of the Trustees
forthe Year Ended 31 July 2020
STATEMENT OF TRUSTEE9 RESPONSIBIUTIES
The trustees (who are also the dIre￿OrS of The Mount Camphill Cornmunity Ltd for the purposes of company lawl are
responsible for prepa'ring the Report of the Trustees and the financial statements in 3¢cofdance with applicable lèw
nd United Kingdom Accounting Standards IUnr(ed Kingdom Generally Accepted Accounting Practice) inclvding
Financial Reporting Standard 102 Yhe Financial Rep)rting Standard applicable in the UK and Republic of Ireland"
Comptny law requlres the trustees to prepare fi'nancial statements for each financial year which give a twe and fair
view of the state of affairs of the charitable company and.of the_incomine resources and.application_of resourtes,
including the income and expenditure. of the charitable company fr>r that period. In p￿paring those financial
statements. the trustee5 are required to
select surrable ac¢ountrng policies and then apply them consirtentlr.
observe the methods and princi￿eS in the Charity SORP:
make judgements arid estimate5 that are reasonable and prudent-
Prepa￿ the finan¢bal statements on the going Concem basis unless it 15 inappropriate to presume that the
chariiable company will continue in business.
The tiustees are responsible for keeping proper accounting records which disclose wÉth reasonable accuracy at any
time the financial position of the ¢harf(able company and to enable them to Ènsure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hence'for taking reasonable steps for the preVent￿n and detection of fraud and other irregularities.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the trustees are aware. Ihere Trs no relevant information las defined by Sertion 418 of the Compariies Act
20061 of which the charitable company's audr(ors are unaware. and each trustee has taken all the step5 that thev
ought to have taken as a trustee in order to make them aware of any audit information and to establish that the
charitable company's audiiors are aware of that information.
Approved by older of the board of trustee5 on .M.:l.=.￿..-.................... and signed on ris behalf by..
MrA Vest
Ini- Trvstee
Page 7

Report of the Independent Auditors to the Membets of
The Mount Camphill Community Ltd
Opinlon
We have audited the financial statements of The Mount Camphill Community Ltd Ithe 'charitable company'l for the
year ended 31 July 2020 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow
Statement and notes to the financial statements. including a summary of significant accounting policies. The financial
reportin8 framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Prarticel. including Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland..
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 July 2020 and of its incoming
resources and application of resources, including its income and expenditure, for the year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accountin8 Practice.
including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland,; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditin8 IUKI IISAS IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the
financial statements section of our report. We are independent of the charitable company in accordance with the
ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opiniorb.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS {UKI require us to report
to you where-
the trustees, use of the going concern basis of accounting in the preparation of the financial statements is not
appropriate,. or
the trustees have not disclosed in the financial statements any identified material uncertainties that may cast
significant doubt about the charitable company's ability to continue to adopt the going concern basis of
accounting for a period of at least twelve months from the date when the financial statements are authorised for
issue.
Other inforrnatlon
The trustees are re5pon5ible for the other information. The other infomation comprises the information included in
the Annual Report, other than the financial statement5 and our ReF>Qrt of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise
explicitly stated in otjr report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other information and. in
doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise appears to be rnaterially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether there is a material
misstatement in the financial statements or a material misstatement of the other information. If, based on the work
we have performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact. We have nothing to report in this re8ard.
Page 8

Report of the Independent Auditors to the Members of
The Mount Camphill Cornmunity Ltd
Oplnlons on other matters prescribed by the Companies Act 21X)6
In our opinion. based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees for the financial year for which the financial statements are
prepared is consistent with the financial statements. and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exteption
In the light of the knowledge 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 Trustees.
We have nothing to report in respect of the following matters where the Companies Act 21))6 requires u5 to report to
you if, in our opinion:
adequate accounting records have not been kept or returns adequate for our oudit have not been received from
branches not visited by us: or
the financial statements a￿ not.in agreement with the accounting records and returns- or
certain disclosures of trustees, remuneratbon specified by law are not made: or
we have not received all the infomation and explanations we require for our audit,. or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of twstees
As explained more fully in the Statement of Tru5tee5' Responsibilities. the trustees (who are also the directors of the
charitable company for the purposes of company law} are responsible for the preparation of the financial statements
nd 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 financial statements that are free from material mi55tatement, whether due
to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company'5 ability to
continue as a going concern, disclosin& as applicable. matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or
have no realistic alternatNe but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements a5 a whole are free from
material mi55tatement, whether due to fraud or erfor. and to issue a Report of the Independent Auditor5 that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
onducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financ￿1 statement5 15 located on the Financial
Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description form5 part of our Report of
the Independent Auditors.
Page 9

Report of the Independent Auditors to the Members of
The Mount Camphill Communlty Ltd
Use of our report
This report is made solely to the charitable tompany's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those matters we are required to state to them in an auditors, report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable
¢ompany and the charitable company's members as a body. for our audit work. for this report. or for the opinions we
have formed.
Melanie Richardson BAIHonsl FCA (Senior Statutory Auditor)
for and on behalf of Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 IQL
oate:.&&..J.￿y .20.￿.......
Page 10

The Mount Camphill Community Ltd
Statement of Financial Artivities
for the Year Ended 31 July 2020
2020
Total
funds
2019
Total
funds
Unrestrirted
funds
Restricted
funds
Note5
INCOME AND ENDOWMENTS FROM
Donations and legacies
9.620
107.864
117.484
157,015
Charitable activities
College income
Cohousing income
Other trading activities
Investment income
1,586,833
613.316
27,917
3.141
1,586.833
613,316
27,917
3,141
1,466,919
505,426
9,379
1,224
Total
2,240.827
107.864
2,348,691
2,139.963
EXPENDITURE ON
Raising funds
26,280
26,280
27.370
Charitable activitie5
Staff costs
Allocated support Costs
Governance costs
1,075.455
791.566
17.404
1.075,455
791,566
17,404
982,173
749.981
15,656
Total
1.910.705
1.910.705
1,775.180
INCOME
330.122
107,864
437.986
364.783
RECONCILIATION OF FUNDS
Total fund$ brought forward
2.725.459
191.815
2.917.274
2,552,491
TOTAL FUNDS CARRIED FORWARD
3,055.581
299.679
3,355,260
2,917,274
The notes form part of these financial statements
Page 11

The Mount Camphlll Communlty Ltd
Balance Sheet
31 Juty 2020
2020
Totsl
funds
2019
Total
fvnds
Unrestricted Restricted
funds
fvnds
FIXED AS5Ers
Tanglble assets
12
2W,8C
2.882,806
2.917.203
CURRENT ASSErs
Debtors
Cash at bank and in hand
13
59.781
1.606.520
59.781
1,906,199
152.455
1.374,463
299.679
1.666.301
299.679
1,965,980
1.526,918
CREDITORS
Amounts fallin8 due within one year
14
1141.6781
1141.6781
1117.3651
NETCURREMf ASSErs
1.524.623
299,679
1.824.302
1,409.553
TOTAL ASSEfs LESS CURRENT LIABILMES
4.407,429
299.679
4.707.108
4.326.756
CREDITORS
Amounts falling due after more than one year
15
{1.351WI
11.351.848) 11.409,4821
3,055,581
299,679
3,355.260
2.917.274
FUNDS
Unrestritted fvnds
Restrirted funds
17
3.055,581
299,679
2.725.459
191,815
TOTAL FUNDS
3,355.260
2.917.274
These flriancÉal statements have been prepared in accordance with the provisions appli¢able to charitsble companies
subjert to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
..17....1. ...￿................... and were signed on its behalf by:
trinl . Trustse
The notes forni part of these financial statements
Page 12

The Mount Camphill Community Ltd
Cash Flow Statement
for the Year Ended 31 July 2020
2020
2019
Note5
Cash flows from operating activities
Cash generated from operation5
Interest paid
690.117
127.5241
702.257
128,6131
Net cash provided by operating activities
662,S93
673.644
Cash flows from investing artivities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
1111.4961
1.910
3,141
143,8951
60
1,224
Net cash used in investing activilie5
1106,445)
142,6111
Cash flows from Ilnancing actiytties
Loan repayments in year
{24.4121
18,6821
Change in cash and cash equivalents in the
reportlng perlod
531.736
622,351
Cash and cash equivalents at the beginning
of the reportlng period
1.374.463
752.112
Cash and cash equivalents at the end of
the reporting period
1,906.199
1,374.463
The notes forrn part of these financial statements
Page 13

The Mount Camphlll Communlty Ltd
14otes to the Cash Mow Statement
for the Year Ended 31 July 2020
RECONCIUATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2020
2019
Net income for the reporting perlod {as per the SL*ement of Financial
Activities)
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Interest received
Interest paid
Decrease in debtors
IDecrease}/increa5e in creditors
437.986
364.783
143.527
455
{3,1411
27,524
92.675
18,gJ91
139,541
1,891
11.2241
28,613
163.465
5,188
Net cash pro¥lded by operntions
690,117
702,257
ANALY515 OF CHANGES IN (DEBT)/FUNDS
At 1.8.19
Cash flow
At 31.7.20
Net cash
Cash at bank and in hand
1.374.463
531.736
1.906.199
1.374,463
531.736
1.906.199
Debt
Debts falling due within l year
Debts falling due after l year
129.982)
11.409,482)
{33,2221
57,634
163,2041
11,351.8481
11,439,464)
24.412
11,415,052)
Total
165,001)
556.148
491.147
The notes fonn part of these financial statements
Page 14

The Mount Camphill Community Ltd
Notes to the Financial Statements
for the Year Ended 31 July 2020
ACCOUNTING POUCIES
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 accordance with the Charitie5 SORP {FRS 1021 'Accounting and Reporting by Charities.. Stotement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffective l January 20191,, Financial
Reporting Standard 102 'The Financial ReportinB Standard applicable in the UK and Republic of Ireland, and
the Companies Act 2006. The financial statements have been prepared under the historical tost convention.
Intome
All income 15 recogni5ed in the Statement of Financial Actrvities once the charity has entitlement to the funds,
it is probable that the income will be received and the amount can be measured reliably.
College and co housing income comprises amounts receivable in respect of students and residents and is
recognised on an accruals basis.
Government grants
Grants receivable are recognised when the thèritable company has an entitlement to the funds and anv
conditions which are linked to the grant5 have been met. Where performance conditions are attached to
the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as
deferred income to be released.
Donated goods
Goods donated for use by the community in carrying out its attivities are recoEnised as tangible fixed assets,
with the corresponding gain recognised as income from donations within the Statement of Financial Activities.
Donated goods hel(l as tangible fixed assets are subject to depreciation and amortisation over their useful
economic life and reviewed for indications of impaimient at the balance sheet date.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committin8 the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis
and ha5 been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to artivities on a basi5 consistent with the
use of resources.
Tanglble fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
Freehold property
Plant and machinery
Motor vehicles
Computerequipment
2%on cost
25% on reducing balènce
25% on reducing balance
33% on cost
Page 15
¢ontinued..

The Mount Camphill Community Ltd
Note5 to the Financial Staternents- continued
for the Year Ended 31 July 2020
ACCOUNTING pouaES (continued)
Ta￿lon
The charity 15 exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in atcordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restrirted purpose5 Wlthin the objects of the charrty.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purF)oses.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
Statements.
Penslon costs and other post-retirement benefits
The charitable company makes contributions to employees. personal pension scheme5. Contributions
payable are charged to the Statement of Financial Activities in the period to which they relate.
Preparation of the attounts on a going concern basis
The accounts were approved during a period where there is still much uncertainty as a result of the
emergence and international spread of a coronavirus (COVID-191. The ultimate impact of COVID-19 on the
UK, the world economy and the charity is yet to be seen. However. through appropriate consideration of the
risks as part of its normal risk management processes and mitigating artions both already taken and available
to be taken, the trustees consider that there are no material uncertainties about the charity's ability to
continue as a going concern. The review of our financial position. reserves levels and future plans gives the
trustees confidence that the charity remain5 a going concern for the foreseeable future.
DONATIONS ANO LEGACIES
Donations and legacies during the year were received as follows=
Unrestricted Restritted
funds
funds
2020
2020
Total
2020
Total
2019
Regular 8ivin8 and charitable donations
Government grants
9.620
90.688
17,176
100.308 136.127
17.176 20.888
9.620
107.864
117,484 157.015
Page 16
continued...

The Mount Carnphill Cornrnunity Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 July 2020
OTHER TRADING ACTMTIES
2020
2019
Events income
Tuck shop income
Social enterprise sales
Rental income
9,355
979
3,077
1,495
4,147
660
14,719
27,917
9,379
INVESTMENT INCOME
2020
2019
Deposlt account interest
3,141
1,224
INCOME FROM CHARITABLE ACTIVITIE5
2020
2019
College income
CohousinE income
1.586,833
613.316
1,466,919
505,426
2,200,149
1,972,345
EXPENDITURE ON CHARITABLE AcllviTIES
Support
cost5 (see
note 71
Direct
Costs
Totals
Staff costs
Allocated support costs
Governance costs
1.075.455
1.075.455
791,566
17,404
791,566
17.404
1.075,455
808,970
1,884,425
Page 17
continued...

The Mount Carnphill Comrnunity Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 July 2020
ANALYS55 OF SUPPORT COSTS
General support
tosts
Governance
costs
Finance
Totals
Allocated support costs
Governance costs
790,178
1.388
791.566
17,404
17.404
790,178
1.388
17,404
808,970
2020
Allocated
support
costs
2019
Total
artivities
Bank,charges
1,388
1,266
Governance costs
2020
Governance
costs
2019
Total
activities
Trustees, expense5
Auditors, remuneration
Accountancy
Legal fees
1,235
10,910
538
8.760
500
5.858
5.259
17,404
15,656
NET INCOMEI(EXPENOITURE)
Net incomellexpenditurel 15 Stated after chargingJlcreditingl=
2020
2019
Audit of the accounts
Depreciation - owned assets
Deficit on disposal of fixed assets
10,910
143,528
455
8,760
139.540
1.891
Page 18
continued...

The Mount Camphill Community Ltd
Notes to the finantial Statements- tontlnued
for the Year Ended 31 July 2020
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 July 2020 nor for the year
ended 31 July 2019.
Tru5tee5' expenses
2020
2019
Trustees, expenses
1,235
538
io.
STAFF COSTS
2020
2019
Wages and salaries
Social security costs
Other pension costs
947,284
49.160
79.011
846,104
41,072
94,997
1,075,455
982,173
The average monthly numberof employees duringthe year was as follows:
2020
2019
36
34
No employee5 received emoluments in excess of £60.CMX).
Page 19
continued...

The Mount Camphill Community Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 July 2020
ii.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unre5tritted
funds
2019
Restricted
funds
2019
Total
funds
2019
INCOME AND ENDOWMENTS FROM
Donations and legacies
2.783
154,232
157,015
Charitable activities
College income
Cohousin8 income
Other trading activities
Investment income
1,466.919
505,426
9,379
1.224
1,466,919
505,426
9,379
1,224
Totsl
1,985.731
154,232
2,139,963
EXPENDITURE ON
Raisin8 funds
27.370
27,370
Charitable activities
Staff costs
Allocated 5UPPOrt costs
Governance c05t5
982,173
749.981
15.656
982,173
749,981
15,656
Totsl
1,775.180
1,775,180
NET INCOME
210.551
154,232
364,783
Transfers between funds
14351
435
Net movement in funds
210,116
154.667
364,783
RECONCIUATION OF FUNDS
Total funds brought forward
2.515.343
37.148
2,552.491
TOTAL FUNDS CARRIED FORWARD
2.725,459
191,815
2,917,274
Page 20
continued...

The Mount Camphill Community Ltd
Notes to the Flnanclal Statements- tontinued
for the Year Ended 31 July 2020
12.
TANGIBLE FIXED ASSErs
Freehold
property
Plant and
machinery
Motor
vehicles
Computer
equipment
Totals
COST
At l August 2019
Additions
Disposals
4.575,131
36.367
392.404
44,606
117.ICKI}
103.525
20.169
18.6621
25,309
10,354
17871
5.096,369
111,496
126,5491
At 31 July 2020
4.611.498
419.910
115.032
34.876
5.181.316
DEPRECIATION
At l August 2019
Charge for year
Eliminated on disposal
1.739.381
114.275
345.049
15,496
{15,689)
76.094
8,019
17.7081
18,642
5,738
17871
2.179,166
143,528
124,1841
At 31 July 2020
1.853.656
344.856
76,405
23,593
2.298,510
BOOK VALUE
At 31 July 2020
2,757.842
75.054
38,627
11.283
2,882,806
At 31 July 2019
2,835.750
47.355
27,431
6,667
2.917,203
13.
DEBTORS: AMOUNTS FALLING DUE WIThIN ONE YEAR
2020
2019
Trade debtors
Other debtor5
Prepayments and accrued income
13,643
311
45,827
88.141
66
64,248
59.781
152,455
Page 21
continued...

The Mount Camphlll Community Ltd
Notes to the Flnanclal Statements- continued
for the Year Ended 31 July 2020
14.
CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2020
2019
Bank loans and overdrafts {see note 16)
Other loans (see note 16
Trade creditors
Social Security and other taxes
Other creditors
Accruals and deferred intome
25,319
37,885
14,342
12,924
11,231
39.977
23.578
6,404
45.036
11,538
8,107
22.702
141.678
117,365
15.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2020
2019
Bank loans (see note 161
Other loans (see note 161
324,501
1,027,347
350,468
1,059,014
1,351,848
1,409,482
16.
LOANS
An analysis of the maturity of loans is Ewen below:
2020
2019
Amounts falling due within one year on demand=
Bank loans
Other loans
25.319
37.885
23.578
63,204
29,982
Amounts falling between one and two years:
Bank loans- 1-2 years
Other loans- 1-2 years
25,658
76.911
23,493
77.549
102,569
101,042
Amounts falling due between two and fNe years:
Bank loans- 2-5 years
Other loans- 2-5 years
133.619
257,474
99,437
326,132
391.093
425,569
Page 22
tontinued...

The Mount Camphill Community Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 July 2020
16.
LOANS- continued
2020
2019
Amounts falling due in more than fve years:
Repayable by instalments=
Bank loans over 5 years
Other loans over S years
165,224
692,962
227,538
655,333
858,186
882,871
17.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.7.20
At 1.8.19
Unrestrirted funds
General fund
Building maintenance and 5U5tainability
fund
2,625,459
330,122
2,955,581
loo,￿0
Ic(J,wo
2,725,459
330.122
3,055.581
Restrirted funds
ESFA 16-19 Bursaryfund
ESFA Devolved fomula capital
ESFA Schools tondition allocation
Pond Houselcohousing development fund
19.554
9,346
9,611
153,304
2.789
4.776
9,611
90,688
22,343
14,122
19,222
243,992
191,815
107,864
299.679
TOTAL FUNDS
2,917.274
437,986
3,355,260
Page 23
continued...

The Mount Camphill Community Ltd
Notes to the Financial Statements- contlnued
for the Year Ended 31 July 2020
17.
MOVEMENT IN FUNDS- continued
Nel movernent in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General fund
2,240,827
11,910,705)
330,122
Restrirted funds
ESFA 16-19 Bursaryfund
ESFA Devolved formula capital
ESFA Schoo15 condition allocation
Pond House/cohou5ing developrnent fund
2,789
4.776
9.611
90,688
2,789
4,776
9,611
90.688
107,864
107,864
TOTAL FUNDS
2.348,691
11.910,7051
437,986
,T,he, ESFA 16..to.19.Bursary Fund prowdes.financial sUPPOrt to help students overcome the specific financial
"barriers"to"participation they face, so they can remain in edutation. Bursaries are based on financial
hardship and factors limiting access to education.
The ESFA Devolved Formula Capital 15 direct funding for individual institutions to maintain their buildin8s and
fund small scale capital project5.
The ESFA School Condition Allocation should be prioriti5ed in keepin8 school buildings safe and in good
working order by tackling poor building condition. building compliance, energy efficiency, and health and
safety issues.
The Pond House/Cohousing Development Fund is for the development of Pond House in Wadhurst in order
to provide a wonderful new home for supported residents in the village.
Page 24
continued...

The Mount Camphill Community Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 July 2020
Cornparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.7.19
At 1.8.18
Unrestricted funds
General fund
Building maintenance and sustainability
fund
2.515.343
210.551
IICQ.4351
2.625.459
Iw,c
11)o,000
2,515,343
210.551
(435)
2.725,459
Restrirted funds
LSC Capital
EFA 16-19 Bursary fund
EFA Devolved formula capital
EFA Schools condition allocation
Pond House/cohousing development fund
58
17.143
{581
1,931
9.346
9,611
133,344
19.554
9,346
9,611
153,304
51
19,960
151)
37,148
154.232
435
191,815
TOTAL FUNDS
2.552,491
364.783
2,917,274
Comparative net movement in funds. included in the above are a5 follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1.985,731
11,775.1801
210,551
Restritted funds
ESFA 16-19 Bursaryfund
ESFA Devolved formula capital
ESFA Schools condition allocation
Pond House/cohousing development fund
1.931
9.346
9,611
133,344
1,931
9,346
9,611
133,344
154,232
154,232
TOTAL FUNDS
2.139,963
11.775,1801
364.783
18.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2020.
PaEe 25