REGISTERED COMPANY NUMBER: 01004194 (England and Wales)
REGISTERED CHARITY NUMBER: 307027
Report of the Trustees and
Audited Financial Statements for the Year Ended 31 July 2024
for
The Mount Camphlll Communlty Ltd
IA Company Limited by Guarantee)
Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 IQL
•AEIA4*8*
2610412025
COMPANIES HOUSE
A18

The Mount Camphlll Community Ltd
Contents of the Financial Statements
for the Year Ended 31 July 2024
Page
Report of the Trustees
Report of the Independent Auditors
10 to 13
Statement of FSnanclal Actlvltles
14
Balance Sheet
15
Cash Flow Statement
16
Notes to the Cash Flow Statement
17
Notes to the Financial Statements
18 to 31

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present
their report with the financial staternents of the charity for the year ended 31 July 2024. The trustees have
adopted the provisions of Accounting 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 {effective l January 20191.
OBJEcfivES AND AcfiviTIES
Objectives and aims
The objective of the charityi as set out in the memorandum, Continues to be to provide care to and advance
the education and trainin8 of people wlth a disablllty, in accordance wlth the principles of Dr Rudolf
Steiner.
The Charity aims to meet the needs of young people with a learning disablllty over the age of 16 in their
transition to adulthood and to create a co-housing community where adults with a learnin8 disability can
live and develop wlthin a supportive, carin8 and stimulating envlronment.
The Charity provides an environrnent where each person can develop his or her potential and build their
self-confidence, thereby preparing them for the opportunities and experience of later life.
Objectives
In setting our objectives and planning our activities, the twstees have considered 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, regardless of any disability or religious
or racial background, can continue to live and work with others in healthy social relatlonships based
on mutual care and respect.
To continue to focus on delivering a successful College provision for our students that empowers
the students for the their next stage in life.
To maintain our student and resident numbers in the college and in the cohousing community.
To Increase awareness of the positive benefit that we deliver for students and residents and of the
opportunities that are provided here.
To offer a wide range of on-site artivities.
To offer regular off-site activities.
Page I

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
OBJECTIVES AND AcfiviTIES
Review of actlvities and achievements
Community
The Mount is a member of the Association of Camphill Communities which was founded in 1940. The
comrnunity is made up of dedicated and enthusiastic co-workers many of whom live on site, non-resident
employed co-workers and a group of young short-term volunteers who come from countries throughout
the world to Ilve and work at The Mount. This skilled and ener8etic group of people enables the Mount to
offer a diverse, positive, and caring environment in which to live and develop.
Student and Cohouslng resldent numbers
Our student numbers at the year-end in the college were slightly down at 2012023: 211, within this the
number of day students was 312023: 61 and the number of residentlal students was 17 (2023.. 15).
In the cohousin8 cornmunity our resident numbers remained at 16 (2023: 16).
College Actlvltles and Achievements
The Mount continues to deliver a threefold curriculum- Skills for Independence, Craft and Movement.
Our Skills for Independence Curriculum gives students opportunlty to learn, embed and transfer life skills,
work skills and functional skills to prepare for their lives after college. We are very 8rateful to those
or8anisations in the wider local community that offer work experience placements to our student5. Our
Craft Curriculum gives our students the opportunity to learn a range of practical skills whilst experiencing a
sensory curriculurn. Crafts on offer include cooking, gardenin8, bakin& weavin8, art and pottery. Our
Movement Curriculum supports the physical and mental development of our student5, working individually
and as a group on stamina and perseverance through sessions in bothmer gymnastics, eurythmy and
games.
All students have Individualised study pro8ramme5 wlth thelr personal learnlng alrns based around thelr
Education, Health and Care Plans. These learnlng aims are embedded across their learning day
throughout sessions, therapies and the home environment. The Mount offers a range of accredited and
non-accredited learnin8 opportunities across The Mount Curriculum.
Academlc achlevements
The charity offers individual support in English and Maths. as specified in each student's EHCP (Education,
Health and Care Plan). .Each year we are very proud and delighted by our students, achlevements. Thls
year our students have succeeded in gaining the following accredlted qualifications:
Number
entered for
qualification
Number
achleved
qualification
Success
rate
loo%
Qualification
BTEC Entry Level 2 Award in
Pre-vocational Study
BTEC Entry Level 3 Award in Entry to
Vocational Study
Awardlng body
Pearson Edexcel
Pearson Edexcel
loo%
BTEC Entry Level 3 Subsidiary Award in
Work Skills
BTEC Entry Level 3 Award in Work Skills
BTEC Entry Level 3 Award in Work Skills
Pearson Edexcel
loo%
Pearson Edexcel
Pearson Edexcel
loo%
Page 2

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
OBJEcfivES AND ACTIVITIES
Number
entered for
quallficatlon
Number
achleved
qualification
Success
rate
loo%
Qualificatlon
BTEC Level l Award in Home Cooking
Skills
BTEC Level 2 Award in Home Cooking
Skills
Awarding body
Pearson Edexcel
Pearson Edexcel
loo%
BTEC Level I Introductory Award in
Land Based Studies
Pearson Edexcel
loo%
Functional skills Mathematlcs at Level 2
Functional Skills English at Level 2
Pearson Edexcel
Pearson Edexcel
LASER Entry Level 2 Participatin8 in
Learning Award
LASER Entry Level 2 PartlcSpatin8 Sn
Learnlng Certlficate
LASER
loo%
LASER
LASER Entry Level Award in
Independent Living {Entry 31
LASER
io
io
loo%
All other non-accredited learnin8 follows RARPA processes (Recognising and Recordlng Progress and
Achievement) which measures student progress and outcome achievement through delivery of The Mount
Curriculum.
Cohousin8 Actlvities and Achievements
Cohousin8 is an innovative and inclusive adult supported living model that is offered within the Mount
Camphill Community. There are 3 houses for the community of 16 supported cohousers and 17 live-in
co-workers.
Thls year we have contlnued to enjoy celebrating festivals and birthdays on slte, going out into the local
communlty with the drummin8 workshop performed in Wadhurst and for much appreclated work
opportunities with the sUPPOrt of local businesses.
Our monthly 'News and Notes" keeps all families and community members updated on the activities and
events happening within the cohousin8 community and on developments in social enterprise.
Social Enterprise
The Social Enterprise area of our offer continues to develop and aims to offer meaningful work activities for
cohousers to nurture self-esteem and have a therapeutic benefit.
The bakery is attive in producing bread for the community and selling freshly made baked goods at a
regular weekly pop-up shop in Ticehurst. Additionally, this year great fun was had in producing A Mount
Summer Night's Dream" which was performed in the community and taken on tour to Milton Keynes in
July.
Page 3

The Mount Camphlll Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
OBJEcfivES AND ACTIVITIES
Candle makin8, Pottery, weavin& woodwork, art and eco crafts, estate work, donkey care and harvesting
the produce frorn the garden also continue to take place. The produce frorn these crafts has been taken to
s£veral markets over the course of the year.
The cohousing community continues to explore further opportunities to take Social Enterprise into the
wider community outside The Mount and develop further activities.
Therapies
The Mount offers a range of specialised therapies which nurture the whole person. These include Speech
and Language Therapy, Occupational Therapyi Eurythrny Therapy, Music Therapyi Art Therapy, Bothmer
Gymnastics, Embodlment and Rhythmical Massage.
Training
The community engages in a broad range of training for Its co-workers and volunteers, exceeding
mandatory guidellnes and promoting continuous learning and development as appropriate to everyone.
Volunteers receive formal tralning uslng our In-house training course in line with Skllls For Care which leads
to the Care Certificate and further trainin8 in social care in relation to the principles of working in a
Camphill Community.
Investments In Infrastructure
A IOE cabin was purchased to provlde a new location for the delivery of Speech and Language and
Occupational Therapies.
Two vehicles were purchased, one for cohouslng and one for the colle8e.
Investment In ITwlth 12 new laptops being purchased during the financial year.
Fundraisin8
This year we completed the fundraising campalgns and assoclated works for the landscaping and boardwalk
al Pond House and a pergola in the garden at The Mount to provide a useful outside social space. The
Minibus appeal was launched in December 2023 and has been successfully completed.
The Friends of The Mount assisted with contributions to both the pergola and minibus campaigns.
A new fundraising campaign was commenced at the Summer Festival for outside Trim Trail equipment. We
received overwhelming support from local Wadhurst bu5ine55es with over £800 worth of prizes donated
for the raffle towards the Trim Trail.
The Charlty Is reglstered with the Fundraising Regulator and Is commltted to the Fundraising Promise and
adherence to the Code of Fundraising Practice.
No complaints have been received about the fundraising activity. The Charity is conscious of the need to
protect vulnerable people with respect to the fundraising activity and the vulnerable persons policy is
published on the website.
Page 4

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
OBJECTIVES AND ACTIVITIES
Future plans
The community secured planning permission to expand the existing car park on site and this work was
completed in the autumn of 2024.
The decision was made to instruct a major upgrade of the computer and telephone infrastrutture, to
provide a modern and stable system. This commenced in the late summer of 2024 and was completed in
February 2025.
The college will continue to invest in the facllities, resources and staff to deliver the best possible provision
for students that Is accessible and provides maximum beneflt.
Within cohousing it is hoped that social enterprise will continue to develop and offer meaningful work
activities for cohousers that will nurture self-esteem and have a therapeutic benefit.
FINANCIAL REVIEW
Financial posltlon
The charity achieved a positive movement in net unrestricted funds, £776,780 12023: £350,417), the
increase reflects the increase in college residential students, a complete year of full occupancy at Pond
House and the transfer out of restrlcted funds for completed projects. The total unrestricted fund balance
at year end was £5,139,92312023'. £4,363,143).
This stable financial position has allowed planned investment to move ahead, as outlined above in our
future plans. The trustees plan to continue to invest in the inf rastructure and the quality of our offering for
students and residents as funds allow.
Investment pollcy and objectlves
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.
Page 5

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
FINANCIAL REVIEW
Reserves policv
Operating reserve
The reserves policy states that the charity should have a reserve of between 3 and 4 months of operational
expendlture. For the year ended 31 July 2024, this equated to between £709,605 and £946,140. Reserves
are calculated as the charlty's unrestrlcted funds of £5,139.923 rninus those funds unavailable for
expenditure such as fixed assets £3,350,099, giving a reserve level at the year-end of £1.789,82412023:
£1,043,689).
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 continuing programme of
refurbishment and investment at The Mount to maintain the facilities for our students and residents. The
trustees will continue to ensure that the level of reserves is suff icient to protect the charity in the event of
reduced income or changes in circurnstances.
8ulldln8 malntenance and sustainability fund
The trustees are concerned to ensure that the charity has sufficient funds of £IOO,00012023: £100,000) set
aside for any future work required to maintain the buildings and grounds of the community. They have
therefore a8reed to set aside funds for any future works,
Restrlcted reserves
Some funds are provided to the charity to use for specific purposes and where this is the case, they are held
in a restricted reserve and drawn on as the funds are required for the purposes for which they are given.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited companvi
limited by guarantee, as defined by the Companies Act 2006.
The Mount Camphlll Communlty Limited Is a company Ilmited 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 objectives and powers of the charitable company and is governed under
its Articles of Association, The company is registered as a charitable company with the Charities
Commlssion. In the event of the company belng wound up, members are required to contrlbute an
amount not exceeding £5.
Recrultment and appolntment of new trustees
The members of the Council of Management (the Council), who are the directors of the company and
t￿Stee5 of the charity, are drawr) from people working in anthroposophical organisation5 With similar aims
to The Mount. members of the wider community and parentslguardians of existing and former student5.
Trustees are elected {or ratified if temporarily co-opted) by the members of the Association of The Mount
Camphill Community Limited.
Page 6

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
STRucfuRE, GOVERNANCE AND MANAGEMENT
Organisational structure
In the year to 31 July 2024, the organisation was managed through the structure of leadership,
management and cohousin8 groups with oversight in all other areas. The core areas were managed by
Cathy Hall (Education), Adrian Pye (Care and Support). Vicky Syme {Cohousingl and Pamela Lowton
(Financel. The groups worked collectively with the trustees to lead the strategic direction of The Mount
Camphill Community.
The Councll met four times during the year under review and The Association of The Mount Camphlll
Community membership meetings were held twice.
Here, members and trustees explore issues of common interest or strategic development and malntain and
foster the ethos of The Mount. In addition to their overarching shared responsibility, individual trustees
take on key areas of responsibility and rnaintain continuing communication with the relevant groups
between trustee Meetings. They also attend speclflc meetings, as necessary, to maintain awareness and
represent trustees, interests in appropriate forums.
Inductlon and tralnlng of new trustees
An induction pack is shared with each new trustee on appointment and training Is offered as appropriate to
thern.
Remuneration policv
The Salary Review Group undertakes an annual review of all employee salaries and makes
recommendations to the trustees for approval of amendments to pay leve15 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 Wa8e. All
employees are eligible for the group penslon scheme wlth up to 5% of salary matched by employer
contributlons.
Risk management
The trustees have a duty to identify and review the risks to which the charity Is exposed and to ensure
appropriate controls are in place to provlde reasonable assurance against fraud and error.
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 exposure to the
major risks assessed. The main workin8 groups and faculties within the community undertake a review of
the risks facing their daily operations and update the register of major risks, together wlth the steps In
place to mitigate the risks and consideration of improvements to controls.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
01004194 (England and Wales
Registered Charity number
307027
Page 7

The Mount Camphlll Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
Reglstered office
The Mount
Faircrouch Lane
Wadhurst
East Sussex
TN5 6PT
Trustees
Mr P S Bateson
Mr S F Briault
MrPMMMazas
Mrs G A C Steadman Iresi8ned 7112120231
Mr A Vestrini
Mr W N Taylor Iresigned 201312025)
Mis5 S Hope (appointed 20/312025)
Auditors
Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
8ellbrook Industrial Estate
Uckfield
East Sussex
TN22 IQL
Sollcitors
Thomson, Snell and Passmore
3 Lonsdale Gardens
Tunbrid8e Wells
Kent
TNI INX
Bankers
National Westminster Bank plc
89 Mount Pleasant Road
Tunbridge Wells
Kent
TNI IQi
Triodos Bank NV
Brunel House
11 The Promenade
Bristol
BS8 3NN
Page 8

The Mount Camphill Community Ltd
Report of the Trustees
for the Year Ended 31 July 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees {who are also the director5 of The Mount Camphill Community Ltd for the purposes of
company law} are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice) including Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year which give a true
and fair vlew of the state of affair5 of the charitable company and of the Incoming resources and
pplication 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 sultable accounting policies and then apply them consistently,.
observe the methods and principles 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 buslne55.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial p051tion of the charitable company and to enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding
the assets of the charltable company and hence for takln8 reasonable steps for the preventlon and
detection of fraud and other irregularlties.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the trustees are aware, there is no relevant Information las defined b¥ Section 418 of the
Companies Act 20061 of which the charitable company's auditors are unaware, and each trustee has taken
all the steps that they 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 auditors are aware of that information.
Approved by order of the board of trustees on .
..Z.¥° éf ri"1.2R.2.5
and signed on its behalf by:
Ves
ustee
Page 9

Report of the Independent Auditors to the Members of
The Mount Camphill Community Ltd
Opinlon
We have audited the financial statements of The Mount Camphill Community Ltd (the 'charitable
company,) for the year ended 31 July 2024 which comprise the Statement of Financial Activities, the
Balance Sheet, the Cash Flow Statement and notes to the financial statements. including a summary of
signif icant accounting policies. The financial reporting f ramework that has been applied in their preparation
is applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted
Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland,.
In our oplnion the financial statements:
give a true and fair view of the state of the charltable company's affairs as at 31 July 2024 and of it5
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 fjenerally Accepted Accounting
Practice, Including Financial Reportlng Standard 102 'The Financlal Reporting Standard applicable in the
UK and Republic of Ireland,, and
have been prepared in accordance with the requlrements of the Companies Act 2006.
Basts for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UKI) 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
f Inancial statements In the UK, includin8 the FRC'S Ethical Standard, and we have fulfllled our other ethical
responsibilities in accordance wlth these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatin8 to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparatlon of the f inancial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events
or conditions that, indlvldually or collectlvely, may cast Si8nif icant doubt on the charitable company's ability
to continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibllitles of the trustees with respect to 80ing concern are described in
the relevant sections of this report.
Page 10

Report of the Independent Auditors to the Members of
The Mount Camphill Community Ltd
Other information
The trustees are responsible for the other information. The other information comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent
Auditors thereon.
Our opinlon on the financial statements does not cover the other information and, except to the extent
othernvise explicitly stated in our 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 doin8 so, consider whether the other information is materially inconslstent wlth the financial
statements or our knowledge obtained in the audit or otherrfrfise appears to be materially m15Stated. 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 themselves. 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 nothin8 to report in this regard.
Oplnlons on other matters prescrlbed by the Companies Act 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 flnancial
statements are prepared Is consistent with the flnancial 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 exception
In the li8ht 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 2006 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 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.
Respon5ibilitie5 of trustees
As explained more fully in the Statement of Trustees, 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 and for bein8 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 financlal statements that are
free from material misstatement, whether due to fraud or error.
In preparin8 the financial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing. a5 applicable, matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable company
or to cease operations, or have no realistic alternative but to do so.
Page 11

Report of the Independent Auditors to the Members of
The Mount Camphill Community Ltd
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent
Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with ISAS {UK} will always detect a material misstaternent
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.
Irregularities, including fraud, and instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, includln8 fraud. The extent to whlch our procedures are capable of detectin8 irre8ularities,
Including fraud is detailed below:
the charity's internal controls have been discussed and understood prlor to our audit testin8.
Internal controls have been tested through walkthrough testing, to assess whether controls are
adequate, whether they are being followed, and whether irregularltles and fraud are prevented.
deficlencies 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 minimlsed.
representations have been provided by management that there were no identlfled cases of fraud or
instances of non-compliance during or since the accounting period.
substantive testing has been carried out to test the validity of transactions, with entries in the
accounting System vouched to corresponding third party docurnentation and evidence of
appropriate authorlsation.
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 misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance wlth a law or regulatlon Is removed from the
events and transactions reflected In the financial statements, as we will be less likely to become aware of
instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather
than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the
Financlal Reporting Council's webslte at www.frc.or8.uk/auditorsresponsibilities. This description forms
part of our Report of the Independent Auditors.
Page 12

Report of the Independent Audltors to the Members of
The Mount Camphill Community Ltd
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the 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 company 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 BA{Hons> 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 Su55ex
TN22 IQL
Page 13

The Mount Camphill Community Ltd
Statement of Financial Activities
for the Year Ended 31 July 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENT5 FROM
Donations and legacies
11,662
80,957
92,619
244,053
Charltable activities
College income
Cohousing income
2,031,356
1,326,668
2,031,356
1,326,668
1,515,365
1,085,827
Other trading activities
Investment income
75.272
41,253
75,272
41,253
52.299
17,917
Total
3,486,211
80,957
3,567,168
2,915,461
EXPENDITURE ON
Raising funds
7,108
7,108
18,294
Charltable actlvltles
Staff costs
Allocated support costs
Governance costs
1,718,715
1,092,763
19,834
1,718,715
1,094,119
19,834
1,429,902
1,022,259
16,622
1,356
Total
2,838,420
1,356
2,839,776
2,487,077
NET INCOME
Transfers between funds
647,791
128,989
79,601
{128,9891
727,392
428,384
19
Net movement In funds
776,780
(49,3881
727,392
428,384
RECONCILIATION OF FUNDS
Total funds brought fonvard
4,363,143
182,915
4,546,058
4,117.674
TOTAL FUNDS CARRIED FORWARD
5,139,923
133,527
5,273,450
4,546,058
The notes form part of these financial statements
Page 14

The Mount Camphill Community Ltd
Balance Sheet
31 July 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
funds
funds
Notes
FIXED ASSETS
Tangible assets
12 3.350,099
3,350,099
3,319,454
CURRENT ASSETS
Debtors
Cash at bank and in hand
13
232,537
2.408,363
232,537
2,541,890
167,295
2,228,439
133,527
2,640,900
133,527
2,774,427
2,395,734
CREDITORS
Amounts falling due within one year
14
1204,2141
1204,2141
1176,0501
NET CURRENT ASSETS
2,436,686
133,527
2,570,213
2,219,684
TOTAL ASSETS LESS CURRENT LIABILITIES
5,786,785
133,527
5,920,312
5,539,138
CREDITORS
Amounts falling due after more than one
year
15
1646,8621
(646,862) {993,080)
NET ASSETS
5,139,923
133,527
5,273,450
4,546,0)8
FUND5
Unrestricted funds
Restricted funds
19
5,139,923
133,527
4,363,143
182,915
TOTAL FUND5
5,273,450
4,546,058
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The fi
ancial statements were approved by the Board of Trustees and authorised for issue on
Z*..: of r(.1 .2025........ and were si8ned on its behalf by:
Mr
- Trustee
The notes form part of these financial statements
Page 15

The Mount Camphill Community Ltd
Cash Flow Statement
for the Year Ended 31 July 2024
2024
2023
Notes
Cash flows from operatln8 actlvitles
Cash generated from operations
Interest paid
872,167
{23,1961
563,493
131,2501
Net cash provided by operating activities
848,971
532,243
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
1222,1171
700
41,253
1341,1511
4,601
17,917
Net cash used In Investlng activities
1180,1641
1318,6331
Cash flows from financing actlvltles
Loan repayments in year
1355,3561
1100,0131
Net cash used In flnancln8 actlvltles
1355,3561
1100,0131
Change In cash and cash equlvalents In
the reportlng perlod
Cash and cash equivalents at the
beginning of the reporting period
313,451
113,597
2.228,439
2,114,842
Cash and cash equlvalents at the end
of the reportln8 perlod
2,541,890
2,228.439
The notes form part of these financial statements
Page 16

The Mount Camphill Community Ltd
Notes to the Cash Flow Statement
for the Year Ended 31 July 2024
RÉCONCILIATION OF NEf INCOME TO NET CASH FLOW FROM OPERATING AcnviTIES
2024
2023
Net income for the reporting period (as per the Statement of
Financial Actlvltles)
Adjustments for:
Depreciation charges
Loss/lprofit} on disposal of fixed assets
Interest received
Interest paid
Foreign exchange movement
Increase in debtors
Increasel(decrease) in creditors
727,392
428,384
186,868
3,904
(41,253}
23,196
(11,827)
(65,242}
49,129
183,936
13,3751
(17,917)
31,250
22,373
(12,6021
(68,5561
Net cash provlded by operations
872,167
563,493
ANALYSIS OF CHANGES IN NEf FUNDS
At 1.8.23
Cash flow
At 31.7.24
Net cash
Cash at bank and in hand
2,228,439
313,451
2,541,890
2,228,439
313,451
2,541,890
Debt
Debts fallin8 due within l year
Debt5 falling due after l year
{97,1881
1993,0801
20,965
346,218
176,223)
1646,862)
11,090,268)
367,183
1723,085)
Total
1,138,171
680,634
1,818,805
The notes form part of these financial statements
Page 17

The Mount Camphill Community Ltd
Notes to the Financial Statements
for the Year Ended 31 July 2024
ACCOUNTING POLICIES
Basls of preparlng the financlal statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the U K and Republic of Ireland {FRS
1021 leffective l January 20191,, Financial Reportin8 Standard 102 'The Financial Reportlng Slandard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention.
Income
All Income is recognised in the Statement of Financial Activities once the charlty has entltlement to
the funds, it is probable that the income will be received and the amount can be measured reliably,
College and co housing Income comprlses amounts recelvable In respect of students and residents
and is reco8nised on an accrua15 basis.
Government grants
Grants receivable a￿ recognised when the charitable company has an entitlement to the funds and
any conditions which are linked to the grants have been met. Where performance conditions are
attached to the grant and are yet to be met. the income 15 recognlsed as a Ilablllty and Included on
the balance sheet as deferred income to be released.
Donated goods
Goods donated for use by the communlty In carryln8 Out its activities are recognised as tangible
flxed assets, with the corresponding gain recognised as income from donations within the Statement
of Financial Activities. Donated goods held as tangible fixed assets are subject to depreciation and
amortisation over their useful economic life and reviewed for indications of impairment at the
balance sheet date.
Expendlture
Llabilities are recognised as expenditure as soon as 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 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 activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Freehold property
Plant and machinery
Motor vehicles
Computer equipment
2.5% on cost
25% on reducin8 balance
25% on reducing balance
33% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Page 18
continued...

The Mount Camphill Community Ltd
Notes to the Flnancial Statements - continued
for the Year Ended 31 July 2024
ACCOUNTING POLICIES - continued
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for partlcular restrlcted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is Included in the noles to the flnancial
statements.
Forelgn currencles
Assets and liabilities in forel8n currencies are translated into sterling at the rates of exchange ruling
at the balance sheet date. Transactions In foreign currencies are translated into sterlin8 at the rate
of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving
at the operatin8 result,
Penslon costs and other post-retlrement beneflts
The charitable company makes contributions to employees, personal pension schemes.
Contributions payable are charged to the Statement of Financial Activities in the period to which
they relate.
DONATIONS AND LEGACIES
Donations and legacies during the year were received as follow5:
Unrestrlcted
funds
2024
Restricted
funds
2024
Total
2024
Total
2023
Regular giving and charitable
donations
Government grants
11,662
60,027
20,930
71,689
20,930
73.260
170,793
11,662
80,957
92,619
244,053
Page 19
continued...

The Mount Camphill Community Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2024
OTHER TRADING AcnviTIES
2024
2023
Events income
Tuck shop income
Social enterprlse sales
Rental income
3,468
1,405
5,874
64,525
7,339
1,036
4,024
39,900
75,272
52,299
INVESTMENT INCOME
2024
2023
Deposit account interest
41,253
17,917
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
College income
Cohousin8 income
2,031,356
1,326,668
1,515,365
1,085,827
3,358,024
2,601,192
EXPENDITURE ON CHARITABLE AcfiviTIES
Support
costs (see
note 71
Dlrect
Costs
Totals
Staff costs
Allocated support costs
Governance costs
1,718,715
1,718,715
1,094,119
19,834
1,094,119
19,834
1,718,715
1,113,953
2,832.668
Page 20
continued...

The Mount Camphill Community Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2024
SUPPORT COSTS
Governance
costs
Management
Finance
Totals
Allocated support costs
Governance costs
1,067,946
14,624
11,549
19,834
1,094,119
19,834
1,067,946
14,624
31,383
1,113,953
The charity identifies the cost of the support and governance functions. These are apportioned
with reference to the key charitable activities undertaken in the year.
Support costs, Included In the above, are as follows:
Finance
2024
Allocated
support
costs
2023
Total
actlvitles
Bank charges
Foreign exchange gains/losses
Bank loan interest
Loan
3,255
{11,8271
8,539
14,657
2,843
22,373
13,430
17,820
14,624
56,466
Governance costs
2024
2023
Allocated
support
costs
Governance
costs
Total
activities
Total
activltles
Trustees, expenses
Auditors, remuneration
Legal fees
3,939
7,610
3,939
7,610
19,834
1,164
7,100
16,622
19,834
11,549
19,834
31,383
24,886
Page 21
contlnued...

The Mount Camphill Community Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2024
NET INCOMEIIEXPENDITURE)
Net income/lexpenditurel is stated after char8in81{creditin81:
2024
2023
Audit of the accounts
Depreciation - owned assets
IDeficitl/surplus on disposal of fixed assets
7,610
186,868
3,904
7,100
183,936
13,375)
TRU5TEES' REMUNERATION AND BENEFITS
During the year the charitable company paid personal expenditure on behalf of trustees as follows:
Total
2024
Total
2023
Mr A Vestrlnl
7,828
6,160
7,828
6,160
During the year the charitable company made trustee pension contributions as follows:
Total
2024
Total
2023
Mr A Vestrini
5,139
5,003
5,139
5,003
The above transactlons have been made to Trustees as Co-workers, separate to their trusteeship,
under the legal authority of the charltable company's Memorandum and Articles of Association.
Trustee5' expenses
2024
2023
Trustees, expenses
3,939
1,164
Page 22
continued...

The Mount Camphill Community Ltd
Notes to the Flnancial Statements - continued
for the Year Ended 31 July 2024
10. STAFF COSTS
2024
2023
Wages and salaries
Social secu rity costs
Other pension costs
1,508,811
112,841
97,063
1,254,746
79,676
95,480
1,718,715
1,429,902
The average monthly number of employees during the year was as follows:
2024
51
2023
45
Employees
No employees received emoluments in excess of £60,￿.
11. COMPARATIVE5 FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donation5 and legacies
28,437
215,616
244,053
Charitable activities
College income
Cohousin8 income
1,515,365
1,085,827
1,515,365
1,085,827
other tradin8 actlvltles
Investment income
52,299
17,917
52,299
17,917
Total
2,699,845
215,616
2,915,461
EXPENDITURE ON
Raising f unds
18,294
18,294
Charitable activities
Staff costs
Allocated support costs
Governance costs
1,429,902
1,007,119
16,622
1,429,902
1,022,259
16,622
15,140
Total
2,471,937
15,140
2,487,077
NET INCOME
Transfers between funds
227,908
122,509
200.476
1122,5091
428,384
Net movement in funds
350,417
77,967
428,384
Page 23
continued.

The Mount Camphill Communlty Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2024
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIE5 - contlnued
Unrestricted Restricted
funds
funds
Total
funds
RECONCILIATION OF FUNDS
Total funds brought forward
4,012,726
104,948
4,117,674
TOTAL FUNDS CARRIED FORWARD
4.363.143
182,915
4,546,058
12. TANGIBLE FIXED ASSETS
Freehold
property
Plant and
machinery
Motor
vehicles
Computer
equipment
Totals
COST
At I Au8USt 2023
Additions
Disposals
5,365,175
151,198
479,088
30,524
15,7091
129,750
31.250
13,3491
62,838
9,145
6.036,851
222,117
119,OS8)
At 31 July 2024
5,516,373
503,903
147,651
71,983
6,239,910
DEPRECIATION
At l August 2023
Charge for year
Ellminated on disposal
2,213,586
134,349
389,646
24,171
{4,7031
73.446
17,260
9,7511
40,719
11,088
2,717,397
186,868
114,4541
At 31 July 2024
2,347,935
409,114
80.955
51,807
2,889,811
NET BOOK VALUE
At 31 July 2024
3,168.438
94.789
66,696
20,176
3,350,099
At 31 July 2023
3,151,589
89,442
56,304
22,119
3,319,454
Page 24
contlnued...

The Mount Camphlll Community Ltd
Notes to the Financlal Statements - contlnued
for the Year Ended 31 July 2024
13. DEBTOR5: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
163,175
2,387
66,975
103,106
55
64,134
232.537
167,295
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Bank loans and overdrafts (see note 16)
Other loans {see note 16}
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
21,072
76,116
28,446
16,452
8,368
25,596
76.223
60,086
24,838
6.438
36,629
204,214
176,050
15. CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR
2024
2023
Bank loans {see note 161
Other loans {see note 161
256,469
736,611
646,862
646,862
993,080
16. LOANS
An analysis of the maturity of loans is given below:
2024
2023
Amounts falling due within one year on demand:
Bank loans
Other loans
21,072
76,116
76,223
76,223
97,188
Amounts falling between one and two years:
Bank loans- 1-2 years
Other loans- 1-2 years
22,501
77,650
77,760
77,760
100,151
Page 25
continued..

The Mount Camphill Community Ltd
Notes to the Flnancial Statements - continued
for the Year Ended 31 July 2024
16. LOANS- contlnued
2024
2023
Amounts falling due between two and five years:
Bank loans- 2-5 years
Other loans- 2-5 years
76,956
242,463
251,241
251.241
319,419
Amounts falling due in more than five years-
Repayable by instalments".
Bank loans more S yr by instalments
Other loans more 5yrs instalments
157,012
416,498
317,861
317,861
573,510
Other loans relate to a concessionary loan upon which interest is charged at a rate of 2% per annum.
This loan is 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 charitable company's freehold properties and a floatin8
char8e over all other property.
17. LEASING AGREEMENTS
At the balance sheet date the charitable company had total commltments under operatlng leases of
£3,078 (2023: £4,197).
18. SECURED DEBTS
The following secured debts are included within creditors:
2024
2023
Bank loans
Other loans
277,541
812,727
723,085
723,085
1,090,268
Bank loans totallin8 £nil12023: £277,541} are secured by way of a mortgage over certaln of the
charitable company's freehold property.
Other loans of £723,805 {2023: £812,727) are secured by way of a legal charge over Pond House,
another of the charitable company's freehold properties.
Pa8e 26
continued...

The Mount Camphill Community Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2024
19.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.7.24
At 1.8.23
Unrestrirted funds
General fund
Building maintenance and
sustainability reseNe
Friends of the Mount
4,247,467
639,812
132,077
5,019,356
i(x),000
15,676
loo,000
20,567
7,979
13,0881
4,363,143
647,791
128,989
5,139,923
Restricted funds
ESFA 16-19 Bursary fund
ESFA Devolved formula capital fund
ESFA Schools condition allocation fund
Pond House/cohousln8 development
fund
Other restricted funds
Pond House Boardwalk fund
Pond House Landscaping fund
Carbon Foodprint Reduction project
Minibus Appeal fund
30,602
16,324
14,434
1,672
17,902
32,274
34,226
{14,434}
38,491
1,139
13,750
56,175
12,000
5,000
3,327
(43,4911
11,1391
113,7501
156,1751
3,327
12,000
51,700
51,700
182,915
79,601
1128,9891
133,527
TOTAL FUNDS
4,546,058
727,392
5,273,450
Page 27
continued...

The Mount Camphill Community Ltd
Notes to the Flnancial Statements- continued
for the Year Ended 31 July 2024
19.
MOVEMENT IN FUNDS- continued
Net movement in funds, included In Ihe above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Friends of the Mount
3,478,232
7,979
12,838,420)
639,812
7,979
3,486,211
12,838,420)
647,791
Restrlcted funds
ESFA 16-19 Bursary fund
ESFA Devolved formula capital fund
Pond House/cohousing development
fund
Other restricted funds
Minibus Appeal fund
3,028
17,902
11,356)
1,672
17,902
5,000
3,327
51,700
5,000
3,327
51,700
80,957
11,3561
79,601
TOTAL FUNDS
3,567,168
12,839,776)
727,392
Page 28
continued..

The Mount Camphill Community Ltd
Notes to the Financlal Statements - continued
for the Year Ended 31 July 2024
19.
MOVEMENT IN FUNDS- contlnued
Comparatives for movement In funds
Net
movement
in funds
Transfers
between
funds
At
31.7.23
At 1.8.22
Unrestricted funds
General fund
Building maintenance and
sustainability reserve
Friends of the Mount
3,912,726
212,232
122,509
4,247,467
loo,000
loo,000
15,676
15,676
4,012,726
227,908
122,509
4,363,143
Restrlcted funds
ESFA 16-19 Bursary fund
ESFA Devolved formula capital fund
ESFA Schools condition allocation fund
Pond House/cohou5ing development
fund
Other restricted funds
Pond House Boardwalk fund
Pond House Landscaping fund
Carbon Foodprint Reduction project
27,849
19,635
5,573
2,753
16,908
795
30,602
16,324
14,434
(20,2191
8,066
51,891
96,277
1,818
13,750
56,175
12,000
(109,6771
16791
38,491
1,139
13,750
56,175
12,000
104,948
200,476
(122,5091
182,915
TOTAL FUNDS
4,117,674
428,384
4,546,058
Page 29
continued...

The Mount Camphlll Communlty Ltd
Notes to the Flnancial Statements- continued
for the Year Ended 31 July 2024
19. MOVEMENT IN FUNDS. continued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Friends of the Mount
2,684,169
15,676
12,471,937)
212,232
15,676
2,699,845
(2,471,937)
227,908
Restrlcted funds
ESFA 16-19 Bursary fund
ESFA Devolved formula capital fund
ESFA Schoo15 condition allocation fund
Pond House/cohousing development
fund
Other restricted funds
Pond House Boardwalk fund
Pond House Land5capin8 fund
Carbon Foodprint Reduction project
2,753
16.908
14,435
2,753
16,908
795
113,6401
96,277
1,818
13,750
57,67S
12,000
96,277
1,818
13,750
56,175
12,OLX)
(1,5001
215,616
115,1401
200,476
TOTAL FUNDS
2,915,461
{2,487,0771
428.384
The ESFA 16 to 19 Bursary Fund provides financial support to help students overcome the specific
financial barriers to participation they face, so they can remain in education. Bursaries are based
on financial hardship and factors limiting access to education.
The ESFA Devolved Formula Capital is direct funding for individual institutions to maintain their
buildin85 and fund small scale capital projects.
The ESFA School Condition Allocation should be prlorltlsed in keeplng school bulldlngs safe and In
good worklng order by tackling poor bulldlng condltlon, buildin8 compliance, energy eff iclency, 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.
The Pond House Boardwalk and Pond House Landscaping funds are for the improvement of the
external space of Pond House.
The Carbon Footprint Reduction project is donations received in the year specifically for carbon
footprint reduction at the Mount premises.
Page 30
continued.

The Mount Camphill Community Ltd
Notes to the Financlal Statements - Continued
for the Year Ended 31 July 2024
19. MOVEMENT IN FUNDS-continued
Other restritted funds represent monies raised for the purchase of one off items. In 2024 this
includes fundraising for an outdoor Trim Trail to promote physical fitness and wellbeing. The aim is
to raise £35,000 for equipment like balancing, climbing, and swinging apparatus.
The Minlbus Appeal funds are for the purchase of a replacement vehicle. The aim was to raise
£65,000 to cover the cost of the new vehlcle and driver training for staff. The target was achieved
and the new vehicle was purchased in December 2024.
Transfers between funds
Transfers between funds have been made In respert of capital expenditure incurred using restricted
funds for restricted purposes. Assets which are purchased using restricted funds which are then held
for general rather than restricted purposes have been transferred from restrlcted to unrestricted
funds.
20. CAPITAL COMMITMENTS
2024
2023
Contrarted but not provided for in the flnanclal statements
36,682
21. RELATED PARTY DISCLOSURES
There were no related party transattions for the year ended 31 July 2024.
Page 31