REGISTERED COMPANY NUMBER: 01(104194 IEngland and Wales)
REGISTERED CHARITY NUMBER: 307027
Repart of the Tru5tee5 and
Audited Financial Statements for the Year Ended 31 July 2023
The Mount Camphill 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
11
*ADOXE32N•
13104r2024
COMPANIES HOUSE
A11
#79 1

The Mount Camphill Community Ltd
Contents of the Financial Statements
for the Year Ended 31 July 2023
Page
Report ofthe Trustees
I to 10
Report of the Independent Authtors
11 to 14
Statement of Finantial Actlvitles
15
Balance Sheet
16
Cash Flow Statement
17
Notes to the Cash Flow Statement
18
Notes to the Flnancial Statements
19 to 33
Detailed Statement of Financial Activitses
34 to 36

The Moufit Camphill Communlty Ltd
Report ofthe Trnstee5
for the Year Ended 31 July 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report
with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions
of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and RepLtblic of Ireland IFRS 1021
(effective l January 20191.
oBJE￿IVEs AND AcnviTIES
Objectives and aims
The objective of the charity, a5 Set OLtt in the memorandum, continues to be to provide care to and advance the
education and training of people with a disability. in a¢¢ordance with the principles of Dr Rudolf Steirter.
The Charity aims to meet the needs of young people with a learning disability over the age of 16 in their tran51tion to
adulthood and to create a co-housing community where adults with a learning disability can live and develop within
supportive, caring and stimulating environment.
The Charity provide5 an environment where each person Can develop his or her potential and build their
5elf-confidence, thereby preparing them for the opportunities and experience of13ter life.
Objectives
In setting the objettives and planning the activitie5, the tru5tee5 have considered the Charity Commission's public
benefit guidance as stated in section 4 of the Charities Act 2011.
The key objertives for the year included:
To ensure that the community remains a place where people, regardless of any disability or religious or racial
background, can continue to live and work with others in healthy social relationships based on mutual care
and respect.
To maintain the student and resident numbers in the college and increase the cohousing community with the
opening of Pond House.
To offer 3 wide range of on-site activities.
To offer regular off-site activities.
To continue to focLts on delivering a successful college provisiort for the students.
To increase awareness of the opportunities that are on offer.
Pa8e I

The Mount Camphlll Community Ltd
Report of the Trustees
for the Year Ended 31 July 2023
08JECTIVES AND AcnviTIES
Revlew of activities and achievements
Student and Cohousln8 resident numbers
The student numbers at the year-end in the college were slightly down at 2112022.. 221, within this the number of day
Students remained constant at 6 12022..61 and the number of resFdential students reduced to 1512022.. 16). In the
cohousing community the resident numbers increased to 1612022.. 101.
College
Curriculum
The MoLtnt continues to deliver a threefold curriculum- Skills for Independence, Craft and Movement. Our Skills for
Independence Curriculum gives student5 Opportunity to learn, embed and transfer life skills, work skills Jnd
functional ski115 to prepare for their lives after college. We are very grateful to those organisations in the wider local
communrty that offer work experience placements to our students. Our Craft Curriculum gives our students the
opportunity to learn a range of practical skills whilst experiencing a sensory curriculum. Craft5 on offer include
cooking, Bardening, bakin8, weavin8, art and pottery. Our Movement Curriculum supports the physical and mental
development of our students, working individually and as a group on stamina and perseverance through sessions in
bothmer gymnastics, eurythmy and games.
All students have individualised study programmes with their personal leafning aims based around their Education,
Health and Care Plans. These learning aims are embedded across their learning day throughout sessions. therapies
and the horne environment. The Mount offer5 a ran8e of accredited and non-accredited learning opportunities
across The Mount Curriculum.
Skills for Independence Currl¢ulum
Developing ski115 for independence is at the heart of The Mount Curriculum as many students aspire towards living as
independent a life as p055ible. All students are timetabled to attend Life Skills sessions, Work Skills sessions and
Work Experience Placements. Functional Skills sessions, PSHE sessions and, for students leavin8 The Mount.
Transition sessions.
Craft Currlculum
Our Craft Curriculum is central to our therapeutic learning. AII rtLrdents that choose to attend The Mount have
chosen to participate in an aspect of craft learning. The craft activitie5 are valued for both their therapeutic
potential and for developing transferable skills. The development of ski115 Wlthin a craft sLlPPOrts a Sensory based
experience whilst building individual confidence and selfosteem by makin8 beautrful. valued items that are used
within the community or sold as social enterprise. The craft workshops OA offer are Introduction to Crafts,
Weavery, Pottery, Cookery. Garden. Bakery, Art and Donkey Care. The Craft Curriculum develops students, skills to
enable potential voluntary or paid work opportunities beyond college.
Page 2

The Mount Camphlll ComrnuThlty Ltd
Report of the Trustees
for the Year Ended 31 July 2023
OBJECTIVES AND ACTMTIES
Movement Currfculum
Every student at The Mount attends a daity movement session which forms a structure and rhythm to the stort of
their college day. Our Movement Curriculum consists of Bothmer Gymnastics. Eurythmy and Game5 which develops
spatial awareness, body control and coordination which is essential for all students to develop. Eath student
improve5 their balance, upri8htnesS, sense of rhythm and coordination which in turn leads to greater confidence,
5elf-esteem and an improved ability to work effectively in other attivities. Students in College I take swimming
lessons at the local swimming pool once a week and are taught by a qualified swimming instructor. Beyond College
I, students are encouragetl to swim for exercise and enjoyment in their leisure time outside of college hours.
Therapie5
The Mount offers a range of spe¢ialised therapies which nurture the whole person. These include Speech and
Language Therapy, Occupational Therapy, Eurythmy Therapy. Music Therapy. Art Therapy. Bothmer Gymnastics,
Embodirnent and Rhythmical Ma55age.
The educational philosophy which underpins the work at The Mount aims to create a healthy and positive balance
between the three human a5perts of= intellectual understanding,. feeling*motional-intuitive experience. and
practical ability. This 15 m05t simply expre55ed as Think4n& Feelin8 and WTrlling.
Acaderntc achievements
The charity offers indlvidual support in English and Maths. as specified in each student's EHCP (Education. Health and
Care Planl. Each year we are very proud and delighted by our students. achievements. This year our students
have succeeded in gaining the following accredited qualifications:
Number
entered for
qualificati¢)n
Number
achleved
qualification
Success
rate
Qualification
BTEC Entry Level 2 Subsidiary Award in
Pre-vocation31 Study
BTEC Entry Level 2 Award in Pre-vocational
Study
BTEC Entry Level 2 Certificate in
Pre-vocational Study.
BTEC Entry Level 3 Subsidiary Award in
Work Skills
BTEC Entry Level 3 Award in Work Skills
BTEC Level l Award in Work Skills
BTEC Level l Award in Home Cooking Skills
BTEC Level 2 Award in Home Cooking Skills
Functional Ski115 Mathematics at Entry Level
Awarding badv
Pear50n Edexcel
Pearson Edexcel
Pearson Edexcel
Pearson Edexcel
Pearson Edexcel
Pearson Edexcel
Pearson Edexcel
Pearson Edexcel
loo%
loo%
loo%
loo%
Pearson Edexcel
LASER Entry Level Certificate in Personal
Progress (Entry 11
LASER Entry Level Award for Learnin&
Employability and Progression (Entry 31
LASER Entry Level Extended Award for
Learning, Employability and Progression
(Entry 31
LASER
LASER
LASER
loo%
Page 3

The Mount Camphill Community Ltd
Report olthe Tn
for the Year Ended 31 Juty 2023
08jE￿IVEs AND AcfiviTIES
LASER Entry Level Introductory Certificate
for Learning, Employability and Piogression
(Entry 31
LASER Level I Certificate for Learnin&
Employability and Progression ILevel 11
LASER
LASER
Cohousin8
Cohousing, an innovative and inclusive adult supported living model. is the second offer within the Mount Camphill
Community. With the completed development of Pond House, we now have 3 houses, a community of 37 people, 31
lile sharers. 16 of whom are supported cohousers.
This year we have seen our presence grow in the local community in many ways. Including social networking through
building relationships with local community groups.. cultural events. such as drumming exhibitions and collaborative
music events and work opportunitie5 With local business support.
We have also h05ted an International Voluntary Seryice camp. makin8 connections on a global level. The 8 volunteers
helped us to finish a path building project around our lakes.
We completed our annual sponsored walk to raise funds for an outdoor meeting space. many families also joined us.
Our Monthly News and Notes keeps all families and community members updated and can be found on our social
media page.
Our focus remains on our green agenda. lowefing our carbon output whilst meeting the future with clirnate
consciousness.
Commtsnlty
The Mount is a member of the Association of Camphill Communities whKh was founded in 1940. The community is
made up of dedicated and enthusiastic co-workers, many of whom live on site. non-resident employed co-workèrs
and a group of young short-term volunteers who come from countrie5 throughout the world, to live and work at The
Mount. This skilled and energetic group of people enables the Mount to offer a diverse, positive and caring
environment in which to live and develop.
Social Enterprlse
The social Enterprise area of our offer is in development and aims to offer meaningful work artNities for cohousers
with engagement and commitment to nurture self-esteem and have a therapeutic benefit.
The bakery is artive in producing bread for the communrty and is exploring other produrts such 35 granola and
seasonal Products. Candle making. pottery. weavin& woodwork. art and eco crafts. estate work and donkey care
are also taking place.
Page 4

The Mourt Camphin Communrty itd
Repon of the Tnjstees
forthe Year Ended 31 July 2023
OBJEcnvES AND AcnvtriES
Markettng and research of the pfoducts will include cohousers and create the opportunity to take Social Enterprise
into the wider communtty- Inereased opportunities out&de The Mount and further attiviiies are being explored.
Tralnlnl
The community eneages in a bfoad range of trainin8 for its co-workers and volunteers, exceedin8 mandatory
guidelines and prornoting continuous learning and development as appropriate to everyone. voluntee￿ recewe
formal training usin8 our in-house training course in line with Skills for Care which leads to the Care Certificate and
further training in social care in relation to the prirsciples of workin8 in a Camphill Communiw.
Investments In infrastructur•
The buildinE work for the redevelopment of Pond House in Wadhur5t to provide 6 additional supported living places
was completed in October 2022. This was followed b¥ the necessary investment to furnish the house and the
purchase of two vehicles.
The cohousing kitchèn in Soltane House was replxed In the summer 2023 tO8ether with general improvements to
the room including flooring and decorating.
Thère has been a major irwestment in tr equipment for the college with the pUrd￿Se of interactive whiteboards.
ipads and charging cabinets.
Fundralsl
The charity continued to fundraise for the necessary funds to complete Pond House in Wadhurst. This adivity was
coordinated by the inhouse team and with some work carried out ty Pebblebeach Fundraising Limited la professional
fundraising tompanyl to complete the suite of fundraising literaiure. Pebblebeach Fundraising ￿rnIted is a member of
the Chartered Institute of Fundraising and is registered with the Fundrzising Regulator.
A5 at the year end, there was £31.601 12022-. £51,8911 of the Pond House appeal mgnies remaining in restricted
funds. This will be used in 23-24 for the final paymenis io the professionals involved in the project. We thank
everyone who has contrlbuted to the Pond House fundraising effort and are delighted to see the house
providing a wonderful home for 6 cohoustng ￿rdents.
Subsequent fvndraisin8 campaigns commenced for the landscapine at Pond House, the boardwalk ai Pond House,
Some market stalls. the carbon footprint reduction project and an 0￿00r meeting space. As at year end the totsl
remaining in restricted fund5 for these campaigns was £83.06412022: £Nill.
We reached a total membership of 40 in our Friends account 8i¥ing ￿BUlar monthly, quarterly and annual donation
payments.
A fundraising client ￿latIonshIp management system ICRMI has been installed (Donoffyl to ensure that fvndroisin8
data is held securely as the fundraising activity 8ain5 more ￿abilIty and strength.
The Charity is registered with the Fundrai51￿ Regulator and is committed to the Fundraising Promise and adherence
to the Code of Fundraisin8 Practite.
Page 5

Tht Moum Camphlll Con*Trwlty Ltd
Report ol the Trustets
for the Year Ended 31 July 2023
OBJECTIVES AND AcfivmES
No complaints have been received about the fundraising attNity. The Charity is conscious of the need to protect
vulnerable people with respect to the fundraising activity and the vulner4ble per50n5 policy is published on the
website.
Futtsre plans
The eommunity has secured ￿annIng pemtssion to expand the existir¢ car park on site and plan5 to complete this
work in 2024.
The college will Continue the work to further upyade and Ènhance the IT systems to best support student5 and hopes
to replace the minibus. The college continues to be aware of the background of uncertain high needs funding and
works to ensure tfvat a high quality of proV￿10n 15 offered and that it continue5 to be accessible and provide
maximum benefit.
Within cohousing there is the aim io expand Social enterprise and offer inueased opportunities.
Hnan(i31 posltlon
The charity achieved a small increase in net incorne tompared to prevbjus year of £46.656. The totzl unrestricted net
income of £227.908 12022.. £181.2521 together with the transfer out of unrestricted fund5 of £122.509 12022=
458.2361 produced a positr¥e net movement in funds of £350.417 12022.. £639,488). The total unrestricted fund
balance at year end was £4,363.14312022.. £4.012,7271.
This stability has allowed planned investment to move ahead. as outlined abtsve in our future plans. The trustees plan
to continue to invest in the infrasrructure and ihe quality of our offering for students and Fesidents as funds allow.
Invellment pollcy arnl oblertl¥
Under the memorandum and articles of association, the chanty has the power to invest monies not immediatelv
required for its purpose in or uport such investments. securtties and properry as the twstee5 judge to be fit. In this
financial year. funds have been placed on short term deposit onty.
Resef¥es policy
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 endetl 31 July 2023. this equated to between £617,984 and £823,979. Re5erve5 are
calculated a5 the charity'5 unrestricted funds of £4.363.143 minus those funds unavailable for expenditure such as
fixed assets £3.319,454. Si￿n¥ a reserve level at the yearond of £1.043.68912022: E849,2621.
The trustees recognise that the level of free ￿SeNe$ flLKtuates during peric*Js of Investment in the estate. The
harity inve5teiJ in the purchase of Pond House in 2017 and has a continuing programme of refurbishment and
investment at The Mount to maIn￿1n the facilit￿$ for our students and residents. The trustees will continue to
ensure that the level of feserves 15 SLrfficient to protect the charity in the e¥ent of reduced irKome or changes in
circumstances.
Page 6

The Mount Camphlll Comfflunlty Ltd
Report of the Trustees
far the Year Ended 31 July 2023
FINANaAL REVIEW
uilding maintenaKe ¥nd sustalnability fvnd
The trustees are concerned to ensure that rhe charity has sufficient funds of £l(XJ,OOQ12022: £1(KJ,0001 set asitle for
any future work required to maintain the buiklings and grounds of the ¢ornmunity. They have therefore agreed to
set aside funds for anyfuture works.
Restrirted reser¥es
Some fvnd5 are prov￿ed to the charity tg vsè for specific purpts5￿ and where this is the case, they are held in
restricted reserve and drawn on as ihe funds are reqUI￿d for the purposes for which they are given.
STrUCfURE. GOVERNANCE AND MANAGEMEI
Go¥erninE document
The charity is controlled by its governing documenL a deed of trusl and constr(ute5 3 limited company. lirnited bv
guarantee, a5 defined by the Companies Act 2006.
The Mount Camphill Community Limited is a company limited by guarantee. incorwrated on 9 March 1971 and
registered as a charity on 13 March 1972. The company was established under a Memorandum of Association
whith establishes the objective5 and powers of the charr(able eomp3ny and is 8overned under its Articles of
Association. The company 15 re8lStered 35 a charitable company with the Chartties Commi55ion. In the event of the
ompany being wound up. members are required to contribute an amount not exceeding £5.
Il*cruitment and appointm*nt of new trustees
The members of the Cguncil of Management (the Councill. who are the directors of the company and trustees of the
charity, are drawn from people working in the anthrop050phical organisations with similar aims to The MournL
members of the wider community and parentslguardians of existin8 and fomier students.
Trustees a￿ elerted lor ratified if temporall￿ coffjptedl by the members of the Association of The Mount tsmphill
Community Limited.
Or8anlsational Str￿lure
In the year to 31 July 2023. the organisation was manaqed through the strurture of leadership, mana8ement and
cohousin8 groups with oversight in all other area5. The core areas were managed by Sara Garland and Cathy H311
IEducalionl. Sabine Hgpe (Care and Support) and Pamela Lowton (Finantel. The eroups worked collectively with the
trustees to lead the strate8ic dirertion of The Movnt Camphill Communtty.
The Council met four times during the year under review antl The AssLKiatiOn of The Mouni Camphill Community
membership meetings We￿ held twice.
Here. members and tflt5tees explore issues of common interest or strategic developrnent and maintain and foster the
ethos of The Mount. In addition to their overarching shared reS￿nSIbIlIty. individual trustees take on key areas of
responsibility and maintain continving communication with the relevant groups between trustee meeting5. They
also attend specific meetings, as nece$53ry. to maint3in awarenes5 and represent tfUStees' inte¥ests in appropriaie
fofums.
Page 7

The Mount Camp￿1 Cofflrnunrty Itd
Report of the Truste
forthe Year Ended 31 July 2023
STRUCTURE. GOVERNANCE AND MANAGEMEI
Indurtion and tralnlng of new trustees
An indurtion pack is shared with each new trustee on appointfflent and training is offered as appropriate to them.
Remuneration poliry
The Salary Review Group undertakes an annual review of all employee salarie5 and makes recommendations to the
trustees for approval of arnendments to pay levels having regard to RPI over the prevlous year arTrd current
rinancial status of The Mount.
All employees are paid more than the National tNinÉ Wage and the Nat￿nal Minimum Wage. All employees are
ellgible for the group pension 5¢heme with up to S% of salary matched by employer contributions.
Rlsk management
The tru5tee5 have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fra￿j arKI error.
The trustees have implemented and kept under review. an a￿SsMent of maior risks to which the charity is exposed.
In particular they monitor those risks related to the oper3tior15 and finantes of the thartty and at the time of this
report, they are satisfied that the￿ are systems in place to mitigate exp05Ufe to the major risks assessed. At least
oncè èvery year. the main working groups and facutties vdithin the community undertake a review of the risks facing
their daily operations and update the re6iSter of major risks, to8ether with the step5 in place to mitigate the risk5 and
consideration of improvements to controls.
Pa8e 8

The Mount Camphlll Ltd
Report of the Trustees
fry the Yéar End￿ 31 July 2023
REFERENCE AND ADMINISTRATIVE DEfAIL5
Re815tered Company numbef
01004194 IEngland and Wales)
Re815tered Charity number
307027
Rty5tered offi¢t
The Mount
Fair£rouch Lane
Wadhuist
East Sussex
TN5 6PT
Trustee5
Mr P S Bateson
Mr S F Briault
MrPMMMa2aS
Mrs G A C Steadman
Mr A Vestrini
Mr W N Taylor (Appointed 27 March 20231
Auditors
Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
8ellbrook Industrial Estate
Uckfield
East Sussex
TN22 IQL
Soll¢ltors
Thornson. Snell and Passmore
3 Lonsdale Gardens
Tunbridge We115
Kent
TNI INX
Bankèrs
National Westminster Bank pl
89 Mount Pleasant Road
Tunbridge Wells
Kent
TNI IQJ
Triodos Bank NV
Brunel House
11 The Promenade
Bfistol
858 3NN
Page 9

The Mount Camphill Community Ltd
Report of theTrustees
for the Year Ended 31 July 2023
STATEMENT OF TRUSTEES, RESPONSIBIUTIES
The trustees (who are a150 the directors of The Moynt Camphill Community Ltd forthe purposes of company lawl are
espon5ible for preparing the Report ot the Trustees and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom General￿ Accepted Accounting Practice) including
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland"
Compary law requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the State of affairs of the charitable company and of the incoming resources and application of resources,
Including the income and expenditure, of the charitable company for that period. In preparing those financial
Statements, the trustees are required to-
select suitable accounting policies and then apply them consi5tently,'
observe the method5 and principle5 in the charity SORP:
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in busine55.
The trustees are responsSble for keeping proper accounting records which disclose with reasonable accuraty at anv
time the financial position of the charitable company and to enable them to ensure that the finantial statements
comply with the Companies Act 2006. They are also responsible for Safeguarding the a55ets of the charltable
company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
STATEMENT AS TO DlStLOSURE OF INFORMATION TO AUDITORS
So far a5 the trustees are aware, there is no relevant information las defined by SeCt￿n 418 of the Companies Act
20061 of which the charitable company's auditor5 a￿ unaware. and each trustee has tsken all the steps that they
ought to have taken as a trustee In order to make them aware of any audtt information an(i to establish that the
charitable companvs auditors are aware of that information.
Approved by order of the board of trustees on .....
and Signed on its behalf by..
Mr P S Bate50n- Trustee
Page 10

The Mount Camphill Community Ltd
Report ol the Trustees
for the Year Ended 31 July 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
010(M194 (England and Wales)
Registered Charity number
307027
Registered office
The Mount
Faircrouch Lane
Wadhurst
East Sussex
TN5 6PT
Trustees
Mr P S Bateson
Mrs F Briault
MrPMMMazas
MrsG A C Steadman
Mr A Vestrini
Mr W N Taylor (Appointed 27 March 20231
Audltors
Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 IQL
Solicltor5
Thomson, Snell and Passmore
3 Lonsdale Gardens
Tunbridge Wells
Kent
TNI INX
Bankers
National Westminster Bank plc
89 Mount Pleasant Road
Tunbridge Wells
Kent
TNI IOJ
Triodos Bank NV
Brunel House
11 The Promenade
Bristol
B58 3NN
Pa8e 9

Report of the Independent Aud•tots to the MembeTh of
The Mount Camphill Communrty Ltd
Opinion
We have audited the financial statements of The Mount Camphill Community Ltd Ithe 'charitable company'l for the
vear ended 31 July 2023 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow
Statement and notes to the financial statements. includinB a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards Ivnited Kingdom Generalty Accepted Accountin8 Practi￿1. 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 2023 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 Accounting Practice,
including Financial Reportlng 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.
8a515 for opinion
We conducted our audit in accordance with International Standards on Avditing IUKI11SAs IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the
financial statements seaion of our report. We are independent of the charitable company in accordance with the
ethlcal requirements that are relevant to our audit of the finèncièl 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 15 sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going 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 15 appropriate.
8ased on the work we have performed. we have r￿t identif￿d any material uncertainties relating to events or
conditions that, individually or collectively. may cast significant doubt on the charitable company's ability to continue
as a going concern for a period of at least twelve months from when the finanoal statements are authorised for i55ue.
Our respoftsibilities and the responsibilities of the trustees with respect to going concem are described in the
relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprise5 the information included in
the Annual Report, other than the financial statements and our Report of the Independent Auditor5 thereon.
Our opinion on the financial statements does not cover the other infomiation and. except to the extent otherwise
explicitly stated in our report. we do not expre55 any form of assuran￿ 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 matefially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise appears to be materially rni55tated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a
material misstatement in the financial statements thernselves. If, based on the work we have performed, we
conclutle that there is a material mi￿13teMent of this other information. we are required to report that fact. We
have nothing to report in this regard.
Page 11

Report ofthe Independent Auditor5 to the mernbe￿ of
The Mount Camphill Community Itd
Oplnlons on other matters prescrfbed by the Companies Art 2006
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 statement5- and
the Report of the Trustees has been prepared in accordance with applicable le8al ￿qUireMents.
Matters on which we are required to report by exception
In the light of the knowledge and understandbng of the charitable company and its environment obtained in the
course of the audit. we have not identified material mi55tatements in the Report of the Tru5tee5.
We have nothing to report in respect of the following matters where the Companies Act 2tX)6 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 us.. or
the financial statements are not in agreement with the accounting records and returns- or
certain disclosures of trustees, remuneration Specified by law are not made,. or
we have not received all the information and explanations we require for our audit- or
the tfU5tee5 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.
Respt)nslbllltles of trustees
As explained more fully in the Statement of Trustees. Responsibilitie5. the trustees (who are a150 the director5 of the
charitable company for the purposes of company lawl are responsible for the preparation of the financial statements
and for being satisfied that they give a true and fair view, and for such internal control as the tru5tee5 determine is
necessary to enable the preparation of financial statements that a￿ free from material rnisstatement, whether due
to fraud or error.
In preparing the financial statements. the trustee5 are responsible for assessing the charitable company's ability to
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 thantable company or to cease operations. or
have no realisti¢ alternative but to ¢Jo $0.
Page 12

. Rei)ort of the Independent Audltors to the Mernbers of
The Mount Camphill Community Ltd
Our responslbilities for the audlt ol the financial statements
Our objectives are to obtairs reasonable assurance about whether the financial statements a5 a whole are free from
material misstatement. whether due to fraud or error. and to issue a Report of the Independent Auditors that
include5 our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted 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 decisiofts of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irreEularitie5. includin8 fraud is detailed below-
Irregularities, including fraud, and instances of non-compliance with laws and re8ulations. We design procedures in
line with our responsibilities, outlined above. to detect material misstaternents in re5pe¢t of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below..
the charivs internal controls have been discussed and understood prior to our audit testing. Internal controls
have been tested through walkthrough testin& to assess whether controls are adequate. whether they are
being followed, and whether irregularities and fraud are prevented.
deficiencie5 in internal controls have been highlighted and explained to management. along with
recommendations as to how deficiencies can be improved and the risk of irregularity and fraud occurrence
minimised.
representations have been provided by management that there were no identif￿d cases of fraud or instances
of non-compliance during or since the accountlAg period.
substantive testing ha5 been carried out to test the valitlity of transartions. with entries in the accounting
system vouched to corresponding third party documentation and evidence of appropriate authorisation.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, Including those
leading to a material mi55tatemenl in the financial statements or non-compliance with regulation. Thi5 risk increases
the more that compliance with a law or regulatron is removed from the events and transaction5 reflected in the
financial statements. a5 we will be less likely to become aware of instances of non-compliance. The risk is also greater
regarding irregularities occurring due to fraud rather than error. as fraud involves intentional ton¢ealment. forgery,
collusion. omission or m1$rep￿sentatlon.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Countil's website at www.frc.org.uk/auditorsresrM)nsibilities. This description forms part of our Report of
the Independent Auditors.
Page 13

Report of the Independent Audltors to the Members of
. The Mount Camphlll Community Ltd
Use of ouw 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 Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those matter5 we are required to state to them in an auditors. report and for no other purpose. To the
fullest extent pemitted 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 opinbons we
have formed.
Melanie Richardson BAIHonsl FC4 (Senior Statutory Auditorl
for and on behalf of Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfiel
East Sussex
TN22 IQL
Date..
Page 14

The Mount Camphill Communlty Itd
ststement of Fina￿1￿1 Acti¥lties
for the Year Ended 31 Juty 2023
2023
Tot31
funds
2022
Total
funds
Unrestricted
funds
Aestricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacie5
28.437
215,616
244,053
242.746
Charitable •ctivities
College income
Cohousing income
1,515.365
1.085.827
1.515,365
1,085,827
1.528.394
643,872
Other tiading activities
Investment income
52,299
17,917
52.299
17,917
23.452
989
Total
2.699.845
215.616
2,915,461
2,439.453
EXPENDITURE ON
Raisin8 funds
18,294
18,294
1,618
Charitable adNities
Staff cost5
Allocated support costs
Governance cost5
Bursaries
1.429.902
l.(K17.119
16.622
1,429.902
1,022.259
16,622
1,188,080
864,630
25,121
262
15,140
Total
2.471.937
15,140
2,487,077
2,079,711
INCOME
Tr3Th5fer5 ljetween lunds
227,￿8
122,509
21J),476
1122,5091
428,384
359,742
20
Net movement in funds
350.417
77.967
428.384
359,742
RECONCIUATION OF FUNDS
Total funds brought forward
4.012.726
104.948
4,117.674
3,757,932
TOTAL FUNDS CARRIED FORWARD
4.363.143
182.915
4,546.058
4,117,674
The notes form part of these financial statements
Page 15

The Mount Camphill Communlty Ltd
Balance Sheet
31 July 2023
2023
Tot31
funds
2022
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
13
3.319.454
3,319.454
3,163,465
CURRENT ASSErs
Debtors
Cash at bank and in hand
14
167.295
2,045,524
167.295
2.228.439
154,693
2.114,842
182.915
2,212,819
182.915
2.395,734
2,269,535
CREDITORS
Amounts falling due within one year
15
1176.0501
1176,0501
1245,3451
14ET CLIRRENT ASSETS
2.036.769
182.915
2.219.684
2.024,190
TOTAL Assm LESS CURRENT LIA8IUTIES
5.356,223
182,915
5,539,138
5,187.655
CREDITORS
Amounts falling due after rn0￿ than one year
16
1993.0801
1993,0801 11,069.9811
NET ASSETS
4,363,143
182,915
4,546,058
4.117,674
FUNDS
Unrestricted funds
Restricted funds
20
4,363.143
182.915
4,012,726
104.948
TOTAL FUNDS
4,546.058
4,117,674
These financial statements have been prepared in accordan￿ with the provision5 applicable to charitable companies
subject to the small companie5 regime.
The fin
ncia
statements were èpproved by the Board of Trustee5 and authori5ed for issue on
and were Signed on its behalf bv:
Mr P S Bateson - Trustee
The note5 form part of these financial 5taternertts
Page 16

The Mount Camphill Community Ltd
Cash Flow Statement
for the Year Ended 31 July 2023
2023
2022
Notes
Cash tlows from operating actbvlties
Cash generated from operations
Interest paid
563.493
131.2501
517,663
124,2151
Net cash provided by operatine activities
532.243
493,448
Cash flows from investln8 artivities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
1341.1511
4,601
17,917
1438.7711
7,459
989
Net cash used in investing activities
1318,6331
1430,3231
Cash flows from financin8 att￿ttle$
Loan repayments in year
I1￿.013)
199,1891
Net cash used in financing activities
IICrf),0131
199.1891
Change In cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beglnnin8
of the reporting period
113.597
136,0641
2.114,842
2,150.906
Cash and c•sh equi¥alenls at the end of
the reporting period
2.228.439
2,114,842
The notes form part of these financial statements
Page 17

The Mount Camphill C(wnmunlty Ltd
Notes to the Cash Flow Statement
for the Year Ended 31 July 2023
RECONauATION OF INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2023
2022
Net Income for the reponinE perlod (as per the Statement of Financial
Artivitiesl
Adjustment5 for:
Depreciation charges
Profit on disposal ot fixed assets
Interest ￿CeIVed
Interest paid
Foreign exchange movement
Increase in debtors
Decrease in creditors
428,384
359.742
183,936
13,3751
117.9171
31.250
22,373
112.6021
168,5561
164,896
19381
19891
24.215
112,6751
19.8451
{6,7431
Net cash Pr￿Ided by operati¢Jns
563,493
517,663
ANALY515 OF CHANGES IN NE[ FUNDS
At 1.8.22
Cash flow
At 31.7.23
Net cash
Cash at bank and in hand
2,114,842
113,597
2,228,439
2.114.842
113.597
2,228,439
Oebt
Debt5 fallin8 due within l year
Debts fallin8 due after l year
197.9271
11.069.981)
739
76.901
{97,1881
1993.0801
I1,167,￿8)
77,640
11.090.268)
Totsl
946,934
191,237
1.138,171
The notes form part of these financial staternent5
Page 18

The Mounl Camphlll Communlty Ltd
Notes to the Flnanclal Statements
for the Year Ended 31 July ZOZ3
ACCOUNMNG pouaES
8asis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entiry under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Ac¢ounting and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191,, Financial
Reportin8 Standard 102 'The Firhancial Reporting Standard applicable in the UK and Republic of Ireland, arhd
the Companies Act 2006. The financi•l statements have been prepared under the historical cost Convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds,
it is probable that the income will be received and the amount can be measured reliably.
Colle8e and ¢0 housing income comprises amounts receivable in respect of students and residents and 15
recognised on an accruals basis.
Government grants
Grants receivable are recogni5ed when the charitable company has an entitlement to the funds and any
conditions which are linked to the grants have been met. Where performance condition5 are attached to
the grant and are yet to be met. the income is recognised a5 a liability and included on the balance sheet as
deferred income to be released.
Donated 8¢)ods
Goods donated for use by the community in carrying out its activities are retognised a5 tangible fixed assets,
with the corre5pondin8 gain recognised as income from donations within the Statement of Financial Activities.
Oor5ated goods held a5 tangible fixed assets are subject to depreciation and amortisation over their useful
economic life and reviewed for indication5 of impaim)ent at the balance sheet date.
Expenditure
Liabilities are recognised as expenditure as soon a5 there is a legal or constructive obligation committing 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 has been classiffied under headings that aggregate all cost related to the category. Where costs cannot be
direttly attributed to particular headings they have been allocated to attivities on a basis consistent with the
use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted a5 a
Commitment but not accrued as expenditure.
Tan8lble Ilxed a55ets
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
2.5% on cost
25% on reducing balante
25% on reducing balance
Page 19
continued...

The Mount Camphlll Communlty Ltd
Notes to the Finan¢iol Ststements- continued
for the Year Ended 31 July 2023
ACCOUNTING POLICIES- continued
Tantible fixed assets
Computer equipment
33% on co#
Taxation
The charity is exempt from Corporation tax on its charitable acttvities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objertives at the discretion of the trustees.
Restrirted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the dOr￿r or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
Statements.
Foreign currencie5
Assets and liabilities in forèFgn currencies are translated into sterling at the rates of exchange ruling at the
balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange
ruling at the date of transaction. Exchange differences are taken into account in arriving at the operatinB
result.
Penslon costs and post4etliement beneffts
The charitable company makes contributions to employees. personal pension schemes. Contributions
payable are charged to the Statement of Financial Artivities in the period to which they relate.
Preparation of the a(￿￿nts on a KoiTha concem basis
The trustees have assessed whether the going concern basis of preparation continues to be appropriate,
based on whether there are any material uncertainties related to events or condit￿n$ that may cast
significant doubt on the ability of the company to continue as a 8oing concern.
At the time of approving the financial statements the trustees believe that all appropriate measures have
been or will be taken to ensure that the company will be able to continue it5 operations for at l@a5t the next
12 months and thus conclude that the going concem basis remains appropriate.
Pège 20
continued...

The Mount Gimphlll Community Ltd
Notes to the Financial 5tatements- continued
for the Year Ended 31 July 2023
DONATIONS AND LEGACIES
Donations and legacies during the year were received as follows..
Unrellricted Restricted
fund5
funds
2023
2023
Totsl
2023
Total
2022
Regular giving and charitable donations
Government grants
16.738
11.698
56.520
159,096
73,258
170.794
188,540
54.206
28,436
217,044
244,052
242,746
OTHER TRADING ACTIVITIES
2023
2022
Events income
Tuck Shop income
Social enterprise sales
Rental income
7,339
1.036
4.024
39.9C4J
7,960
1,224
3,583
10,685
52,299
23,452
INVESTMENT INCOME
2023
2022
Deposit account interest
17.917
989
Page 21
ontinued...

The Mount Camphlll Communlty Ltd
Notes to the FlTraTrclal Statefflents- continued
for the Year Ended 31 July 2023
INCOME FROM CHARITABLE ACTIVITIES
2023
2022
Colle8e income
Cohousing income
1,515,365
1,085,827
1.528.394
643,872
2,601,192
2.172.266
EXPENDITURE ON CHARITABLE AcnvmES
Support
costs (see
note 81
Direct
Costs
Tota15
Siaff costs
Allocated sUPPOrt costs
Governance costs
1.429.902
1.429.902
1,022.259
16,622
1.022,259
16,622
1.429,902
1.038.881
2.468,783
GRANTS PAYABLE
2023
2022
Bursarie5
262
Page 22
continued...

The Mount CampNII Community Ltd
Notes to the Financial Statements- continued
for the Year Ended 31 Juty 2023
SUPPORT COSTS
Governance
Costs
Management
Finance
Totals
Allocated support costs
Governance costs
957,529
56,466
8.264
16.622
1,022,259
16,622
957,529
56.466
24,886
1,038,881
The charty identifies the. cost of the support an(J governance fvnrtions. These are apportioned with
reference to the key charitable activities undertaken in the year.
Support costs. included in the above, are as follows..
Finance
2023
Allocated
support
cost5
2022
Total
activities
Bank charges
Foreign exchange gain5llosse5
Bank loan interest
Loan
2.843
22.373
13.430
17,820
2,511
112,6751
5.380
18.835
56,466
14,051
Governance costs
2023
2022
Allocated
support
costs
Governante
costs
Total
activities
Total
activities
Trustees, expenses
Auditors, remuneration
Le8al fees
1,164
7.100
1,164
7,100
16,622
699
6,983
17,439
16.622
8.264
16,622
24,886
25,121
Page 23
continued...

The Mount Camphill Community Ltd
r4ote5 to the Flnancial Statements- continued
for the Year Ended 31 Juty 2023
NET INCOMEIIEXPENDITUREI
Net income/lexpenditurel is stated after charginyjlcreditingl:
2023
2022
Audit of the accounts
Depreciation- owned assets
Surplu5 on disposal of r￿e￿ assets
7,1(Xl
183.936
13.3751
6,983
164.896
19381
io.
TRUSTEES. REMUNERATIOPI AND 8ENEFWIS
Durin8 the year the charitable cornpany paid personal expenditure on behalf of trustees as follows..
Total
2023
Total
2022
Mr A Vestrini
6.160
8,010
6.160
8,010
During the year the charitable company made trustee pension contribLrtions as folk*ws=
Total
2023
Total
2022
Mr A Vestrini
s,(￿3
4,800
5.(KJ3
4,800
The above transactions have been made to Trustees as Co-workers, separate to their trusteeship, under the
legal authorhty of the charitable company's Memorandum and Article5 of Association.
2023
2022
Trustees, expenses
1.164
699
Page 24
continued...

The Mount Camphill Community Ltd
Notes to the Financlal Statements- wntlnl￿d
for the Year Ended 31 July 2023
ii.
STAFF COSTS
2023
2022
Wages and salaries
Social security Costs
Other pension costs
1.254.746
79,676
95,480
1,047,511
49,478
91,091
1.429.902
1.188.080
The average monthly number of employees during the year was as follows.-
2023
45
2022
41
Employees
No employees received emoluments in excess of £60,(XXI.
Page 25
continued...

12.
COMPARATIVES FOR THE STATEMENT OF FIP4ANCIAL A￿1VITIEs
Unrestritted
funds
Restrirted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
25.702
217.044
242,746
Charitable artmties
College income
Cohousin8 income
1.528.394
643,872
1.528,394
643,872
Other trading activities
Investment income
23.452
989
23.452
989
Total
2.222.409
217,044
2,439,453
EXPENDITURE ON
Raising funds
1.618
1,618
Charitable activities
Staff costs
Allocated support costs
Governance costs
Bursarie5
1,179,448
834,970
25.121
8,632
29,660
1,188,080
864.630
25,121
262
262
Total
2.041.157
38,554
2.079.711
Page 25
continued...

The Mount Carnphill Communlty Ltd
Notes to the Flnancial Statements- continued
for the Year Ended 31 July 2023
12.
COMPARATIVES FOR THE STATEMENT OF FINANaALAcnvmES- Continued
unre￿rICted
funds
Aestricted
funds
Total
funds
NEf INCOME
Transfers between funds
181,252
458.236
178,490
1458,2361
359,742
Net movement In funds
639,488
1279,7461
359,742
RECONCILIATION OF FUNDS
Total funds brought forward
3.373.239
384.693
3,757,932
TOTAL FUNOS CARRIED FORWARD
4.012,727
104,947
4,117,674
13.
TANGIBLE FIXED ASSErs
F￿ehOld
Pfopertv
Plant and
machinery
Motor
vehicles
Computer
equipment
Totals
COST
At l August 2022
Additions
Disposals
5,120,507
244,668
462.257
20.843
{4.0121
97.297
51,488
119.0351
53,042
24,152
114,3561
5.733.103
341.151
137,4031
At 31 July 2023
S,365.175
479,088
129,750
62.838
6,036.851
DEPRECIATION
At l August 2022
Charge for year
Eliminated on disposal
2.084.305
129,281
366,444
26.834
{3.6321
76,883
14,920
118.3571
42.IJ06
12,901
114,1881
2.569,638
183.936
136,1771
At 31 July 2023
2,213,586
389.646
73,446
40.719
2.717.397
NET BOOK VALUE
At 31 July 2023
3,151,589
89.442
56.304
22,119
3.319.454
At 31 July 2022
3,036.202
95,813
20.414
11,036
3,163.465
Page 26
continued...

The MI￿nt Camphill Community Ltd
Notes to the Financlal Statements- continued
for the Year Ended 31 July 2023
14.
DEBTORS.. AMoUTr￿ FALUNG DUE WITHIN ONE YEAR
2023
2022
Trade debtors
Other debtors
Prepayments and accrued income
103,106
55
64,134
103,892
55
50,746
167,295
154,693
15.
CREDITORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR
2023
2022
Bank loans and overdrafts Isee note 171
Other loan5 Isee note 17
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
21.072
76,116
28.446
16.452
8.368
25,5%
24,898
73,029
91,012
15,642
7,356
33,408
176,050
245.345
16.
CRÉDITORS: AMOUNTS FALUNG DUE AFTER MORE THAN ONE YEAR
2023
2022
Bank loans (see noie 171
Other loans (see note 171
256.469
736.611
274,503
795,478
993,080
1,069,981
17.
LOANS
An analysis of the maturity of loans is wven bek)w-.
2023
2022
Amounts falling due within one year on demand-.
Bank loans
Other loans
21,072
76.116
24.898
73.029
97.188
97,927
Page 27
continued...

The Mount Camphlll Conwnuruty Ltd
Notes tothe Financial Ststements- contlnwd
for the Year Ended 31 Juty 2023
17.
LOANS- continued
2023
2022
Amounts falling between one and two year5-
Bank loans- 1-2 years
Other loans- 1-2 years
22,501
77,650
25,464
74,500
100.151
99,964
Amounts falling due between two and fNe years:
Bank loans- 2-5 years
Other loans- 2-5 years
76.956
242,463
79,918
232,630
319,419
312,548
Amounts falling due in more than five years-
Repayable by instalments=
Bank loans more 5 yr by instal
Other loans more 5yrs instsl
157,012
416,498
573,510
169,121
488,348
657,469
other loans relate to a concessionary loan in which interest is charged at a rate of 2% per annum. This loan 15
repayable by instalments over 12 years to June 2033. The loan is secured by way of a legal charge over Pond
House, one of the charttable company'5 freehold propertFes and a floating charge over all other property.
LEASING AGREEMENTS
At the balance sheet date the charitable company had total commitments under operating lease5 of £3,425
12022.. £4,381).
19.
SECURED DEBTS
The following secured debts are included within creditors=
2023
2022
Bank loans
Other loans
277.541
812,727
299,401
868.507
1.090.268
1,167,908
Bank loan5 totalling £277,541 12022.. £299.4011 are secured by way of a mortgage over certain of the
charitable company's freehold property.
Page 28
continued...

The Mount Camphlll Communlty Ltd
Notes to the Financial Statsments- continued
for the Year Ended 31 July 2023
19.
SECURED DEBTS- contlnued
Other loans of E803.02912022: £868,507) are secLtred by way of a legal charge over Pond House. another of
the charitable company's freehold propertie5.
20.
MOVEMENT IN FVNDS
Net
movement
in funds
Transfers
between
funds
At
31.7.23
At 1.8.22
Unre5trirted funds
General fund
Building maintenance and sustainability
reserve
Friends of the Mount
3.912.726
212,232
122,509
4,247,467
Ico,000
15,676
15,676
4,012.726
227,9J8
122.509
4.363.143
Restrlcted funds
ESFA 16-19 Bursary fund
ESFA Devo￿ed formula capital fund
ESFA Schools condition allocation fund
Pond Houselcohousin8 development fund
Other restricted funds
Pondhouse Boardwalk
Pond house Lartdscaping
Carbon Foodprint Redurtion project
27.849
19.635
5.573
51.891
2.753
16.908
795
96.277
1.818
13.750
56.175
12.0
30,602
16,324
14,434
38,491
1,139
13,750
56,175
12,0
120.2191
8.066
1109,6771
16791
104.948
21XI.476
1122,5091
182,915
TOTAL FUNDS
4.117,674
428.384
4.546.058
Page 29
continued..

The Mount Camphill Community Ltd
Notes to the Flnancial Statements - continued
for the Year Ended 31 July 2023
20.
MOVEMENT IN FUNDS- Continued
Net movement in funds. included in the above are as follows=
Incomin8
resources
Resources
expended
Movement
in fLbnds
Unrestricted funds
General fund
Friends of the Mount
2,684,169
15,676
12,471,937)
212.232
15,676
2,699.845
{2.471,9371
227.908
Restricted funds
ESFA 16-19 BufSaryfvnd
ESFA Devolved formula capital fund
ESFA Schools condition allocation fund
Pond Houselcohousing development fund
Other restricted funds
Pondhouse 8oardwalk
Pond house Landscapin8
Carbon Foodprint Reduction project
2,753
16,908
14,435
96,277
1.818
13.750
57,675
12,OCrf)
2,753
16.908
795
96,277
1,818
13,750
56,175
12,000
113.6401
11,5001
215,616
115.1401
200,476
TOTAL FVNDS
2,915,461
12,487.0771
428,384
Page 30
continued...

The Mount Camphill Community Ltd
Notes to the Finaficlal Statements- contlnued
for the Year Ended 31 July 2023
20.
MOVEMENT IN FUNDS- conlinued
Comparatives for movement in fvnds
Net
movement
in funds
Transfers
between
funds
At
31.7.22
At 1.8.21
Unrestrkted funds
General fund
Building maintenance and sustainability
reserve
3,273.239
181,251
458.236
3,912.726
i(KJ.coo
iOO,(N)O
3.373.239
181,251
458,236
4.012,726
Restricted funds
ESFA 16-19 Bursary fund
ESFA Devolved formu13 capital fund
ESFA Schools condition allocation fund
Pond Houselcohousing development fun
E5FA Tuition fund
25.378
9,890
20.561
328.864
2.471
20,219
114.9881
182.29S
111,5C61
27,849
19,635
5.573
51,891
(10.4741
{459,2681
11.506
384,693
178,491
1458,2361
104,948
TOTAL FUNDS
3.757.932
359.742
4,117,674
Comparative net movernent in funds, included in the above are as follows=
Incoming
re50uTces
Resources
expended
Movement
in funds
Unrestrirted funds
General fund
2.222,409
12,041,158)
181,251
Restrlcted funds
ESFA 16-19 Bursary fund
ESFA Devolved fomiula capital fund
ESFA Schools condition allocation fund
Pond Houselcohousing development fund
ESFA Tuition fund
2,733
20,219
12621
2.471
20,219
114,9881
182,295
111,5061
114.9881
182,295
11,797
123.3031
217.044
138,5531
178,491
TOTAL FUNDS
2,439.453
{2.079.7111
359,742
Page 31
continued...

The Mount Gimphill Communlty Ltd
Note5 to the Financial Statements- contlnued
for the Year Ended 31 July 2023
20.
MOVEMENT IN FUNDS- continued
The ESFA 16 to 19 Bursary Fund provrdes financial support to help students overcome the specific financial
barriers to participation they face, so they can remain in education. 8ursaries are based on financial
hardship and factors limiting acce￿ to education.
The ESFA Devolved Fomiula Capital is direct funding for individual institution5 to maintain their buildings and
fund small scale capltal projects.
The ESFA School Condition Allocation should be prioritised in keeping school buildings safe and in good
working order by tackling poor building condition. building compliance, energy efficiency. and health and
safety issues.
The Pond HouselCohousinB Development Fund is for the development of Pond House in Wadhurst in order to
provide a wonderfvl new home for supported residents in the village.
The Pond House Boardwalk and Pond House Landscaping fund are for the improvement of zhe external space
of Pond House.
The Carbort Footprint Reduction projert is donation5 received in the year specifically for carbon footprint
reduction at the Mount premises.
Other restricted funds represent monies raised for the purchase of one off items. In 2023 this included the
purchase of Market stalls and funds for an outdoor meeting space..
Transfers between funds
Transfers betsveen funds have been made in respect of capital expenditLtfe incurred using restricted funds for
restrirted purposes. Assets which are purchased using restricted funds which are then held for general rather
than restricted purposes have been transferred from restricted to unrestricted fvnds.
21.
CAPITAL COMMITMENTS
2023
2022
Contracted but not provided for in the financial statements
36,682
179.442
Page 32
continued...

The Mount Camphill Community Ltd
Notes to the Financial Ststements- continwd
for the Year Ended 31 Jufy 2023
22.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2023.
PaBe 33