**Company Registration Number: 00497029 Charity Number: 307104**
## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES’ REPORT AND FINANCIAL STATEMENTS**
**30 JUNE 2022**
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
|**CONTENTS**|**PAGE**|
|---|---|
|Reference & Administrative Information|1|
|Report of the Board of Trustees|2 - 9|
|Independent auditor's report|10 - 13|
|Statement of financial activities (incorporating the income and expenditure account)|14|
|Balance sheet|15|
|Statement of cash flows|16|
|Notes to the financial statements|17 - 27|
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **REFERENCE & ADMINISTRATIVE INFORMATION**
## **YEAR ENDED 30 JUNE 2022**
**Registered charity name** Thornleigh Camphill Communities Limited **Charity number** 307104 – Registered on 15 June 1951, amended 16 March 2007 **Company registration number** 00497029 – Incorporated on 29 June 1951, amended 7 June 2004 **Registered office** Thornbury Park Park Road Thornbury Bristol BS35 1HP **Trustees** A Nowlan - Chair I Bailey S Compson (on sabbatical from 1 July 2022) P Glover G Snell J Southcombe **Chief Executive Officers** N Sialelli and C Bradshaw **Auditors** Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR **Bankers** National Westminster Bank plc PO Box 1081 16 The Plain Thornbury Bristol BS35 2NU
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
## **OBJECTIVES AND ACTIVITIES**
The Board of Trustees present their report and the financial statements for the year ended 30 June 2022 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006 and the Statement of Recommended Practice application to charities preparing their accounts in accordance with the Financial Reporting Standard 102 (FRS102).
## **Objects**
Its Memorandum of Association defines the objects of Thornleigh Camphill Communities Limited (“TCC” or “the charity”) as follows:
“The charity’s objects are, for the public benefit, to (1) relieve sickness, promote good health, provide care to and advance the education and training of: people with a disability (whether mental or physical), the young, the old, or people otherwise in need, in accordance with the principles of Dr Rudolf Steiner (as summarised in the Appendix to this Memorandum), particularly (without limitation) by the establishment and maintenance of communities in the form of villages, residential houses, day centres, kindergartens, schools, colleges or other types of social and/or educational community, in which beneficiaries live and/or work and/or to which they otherwise resort, in community with persons providing support, and (2) to advance education and promote health, particularly through promoting research (making the useful results publicly available).”
The Appendix referred to articulates the principles formulated by the Austrian philosopher, Dr Rudolf Steiner, about many aspects of daily life including social life, economic life, agriculture, horticulture, art, medicine, finance and religion.
## **Aims**
TCC aims to do this by the establishment and maintenance of communities where the beneficiaries live, learn and work in the community with those providing the support. The charity endeavours to provide a wide range of services to pupils and adults with special needs where the individuality of each person can be fully expressed.
## **Strategy to achieve objects**
TCC’s main objectives for the year remained to continue to provide support, care and education to both pupils and residents. The charity continues to plan ahead to ensure that the changing needs of those it supports can be met in the future.
## **Public Benefit**
The Trustees have considered the guidance issued by the Charities Commission regarding Public Benefit and are satisfied that the objects and activities of the charity are for the public benefit, in the areas of relieving sickness, promoting good health, providing care to and advancing the education and training of people with a disability. This can be evidenced by the continued high number of referrals from Local Authorities and families.
## **Relationships with other charitable and non-charitable organisations**
One property at the Hatch and one property at Orchard Leigh are owned by HARC Housing Association Limited (“HARC”). TCC has had a longstanding contractual relationship with HARC whereby the two companies jointly manage these two properties. HARC’s activities relate solely to these two properties. Three TCC Trustees (P Glover, A Nowlan and G Snell) are Trustees of HARC; there is one other independent Trustee of HARC.
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
Apart from its relationship with HARC, TCC is autonomous with regards to day to day operations and all financial matters. However, it benefits from the membership of and/or a close working association with many associations of charitable bodies, regulators, and central and local governmental departments.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
TCC is a company limited by guarantee, not having share capital and is registered as a charity under the Charities Act. In the event of this company being wound up members are required to contribute an amount not exceeding £1. The company is governed by its Memorandum and Articles of Association.
## **Organisational structure**
TCC is a member of the Association of Camphill Communities, sharing its inspiration with the Camphill Movement which has links to over one hundred centres worldwide, all caring for children or adults with additional support or mental health needs. The Movement was founded in 1940 by Dr Karl Konig, an Austrian paediatrician, who with his co-founders developed a mutually-supportive model for community life based on the principles of the late Dr Rudolf Steiner’s (1861–1925) philosophy called Anthroposophy.
Based on this philosophy, the charity supports individuals (regardless of their background, identity or circumstances) in all aspects of their life including physical health, spiritual and emotional wellbeing, and education. In providing community life the individual needs are mutually respected within a therapeutic environment.
The charity’s communities comprise a residential and day special school (Sheiling School) and two adult communities (The Hatch and Orchard Leigh).
## **Governance**
The Trustees are legally responsible for the governance and control of TCC. The Board of Trustees (“the Board”) met four times in the year and the Annual General Meeting (“AGM”) was held in December. Once the COVID-19 restrictions were eased the Trustees reverted to face-to-face Board meetings during the year, as well as continuing to maintain a high level of regular contact with each other and with the charity’s CEOs. Trustees have also attended specific meetings as mandated by the Board in order to represent trustee interests in appropriate forums.
There are two permanent sub-groups which report into the Board.
- The School Governors, who have certain delegated powers for the governance of the School.
- The Life Communities Group, which has certain delegated powers for the governance of both The Hatch and Orchard Leigh.
Appropriate terms of reference for both groups are in place. Other temporary working groups are set up from time to time.
The day-to-day management of the activities of the charity are delegated to two Chief Executive Officers (“CEOs”) who are assisted by specialised management teams. The two CEOs are the charity’s key management personnel. The remuneration of the School/Life Communities CEO is set by reference to the remuneration of chief executive officers working in comparable roles within other specialist schools/other life communities respectively.
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
Trustees are drawn from members of the local community, past and present parents, professionals with specialist knowledge, and people working in anthroposophical and other establishments with similar aims and objectives to TCC. They are selected on the basis of their range of skills and experiences, appointed by a vote of the Board, but their appointment must subsequently be ratified at the AGM. One third of the Board put themselves forward for re-election at each AGM in rotation. All Trustees are members of the charity. No Trustee has any beneficial interest in the charity.
The CEO of the School is a Governor. Other Governors are recruited in the same way as Trustees. Some Governors are appointed by the Trustees, and others by the Governors, as set out in the Governors’ Terms of Reference.
The CEO for the Life Communities is a member of the Life Communities Group. The Group also includes senior members of staff and representative beneficiaries. Other members are recruited in the same way as Trustees. Some members are appointed by the Trustees, and others by the Group, as set out in the Life Communities Group Terms of Reference. The Group’s decision-making powers are held by the members appointed by the Trustees.
An induction pack, including a role description, is given to each Trustee, Governor or member of the Life Communities Group on appointment for the purposes of induction and training. During the year membership of the Life Communities Group was extended, and new members were given appropriate training. Because there were no new Trustees or Governors, during the year there were only a limited number of online training sessions for Trustees and Governors on specific topics related to the work of the charity.
## **Fundraising**
The charity’s normal fundraising is limited to small-scale events for families, friends and the local communities held at the Sheiling School, the Hatch and Orchard Leigh. However these events did not take place during the year due to COVID-19 restrictions. The charity’s policy on fundraising is that it does not currently solicit funds from members of the general public, nor use professional fundraisers. The charity has received no complaints about its fundraising activities.
## **Risk Review**
The Trustees have overall responsibility for assessing the risks faced by the charity and its residents, pupils, staff and volunteers and they have assessed the major risks to which these parties are exposed. The Trustees are satisfied that systems are in place to mitigate exposure to these risks. They maintain a Risk Register identifying various risks set against control and mitigation procedures.
Currently the main risks for the charity relate to the levels of public funding available from local authorities for residents and pupils, and the risk of a deterioration in rating received from the Care Quality Commission (“CQC”) or the Office for Standards in Education (“Ofsted”) inspections, notwithstanding the charity’s aim to continue to provide high quality care and education services.
Related to the first of these major risks, the Trustees also consider that the risk associated with the recruitment and retention of staff for both the School and the Life Communities remains high. There is a serious mismatch between the pay levels required for successful recruitment and retention and the pay levels inherent in the public funding available.
These, and other risks, are managed by the charity using a variety of controls. The key controls include but are not limited to:
- Annual reviews of support plans for all residents and pupils;
- Careful assessments of possible new residents and pupils;
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
- Maintenance of an appropriate balance between the numbers of residents and pupils and staffing levels;
- The supervision and motivation of all staff;
- Management accounting and reporting against agreed budgets;
- Organisational structure, with terms of reference for all sub-groups, and job roles defined;
- Formal agendas and minutes for all Board, sub-group, and management meetings;
- Formal detailed policies and procedures;
- Vetting procedures as required by law for the protection of vulnerable people;
- Regular monitoring visits made by Trustees and Governors.
## **ACHIEVEMENTS AND PERFORMANCE**
A heartfelt thank you is extended to those who have helped us to sustain the charity, especially during the difficult period since the COVID-19 pandemic significantly affected all our lives. In particular we thank all residents, pupils, staff, volunteers, families and friends, together with the therapists, activity providers, training providers and local businesses who have helped us.
## **Sheiling School**
The School provides a therapeutic learning environment in which children and young people with moderate to severe learning difficulties make progress, are helped to overcome their particular difficulties, and experience the joy of achievement. Situated in a beautiful and peaceful estate in Thornbury near Bristol, the School and residential setting offer opportunities for children to achieve positive outcomes in an environment designed to meet their educational, emotional, social and spiritual needs. The School is registered with the Department for Education (“DFE”) and is inspected by Ofsted. The residential provision of the School is also registered with Ofsted as a Children’s Home.
The School’s main achievement has been the continued development of all pupils, even those who first came to the School exhibiting the most challenging behaviours. This progress is measured using a whole school assessment framework which is applied to each pupil, to monitor individual progress in education, social skills, independence and staying safe. The pupils and staff have benefited significantly from the School remaining open for the vast majority of the two years since June 2020, as evidenced by the whole school assessment framework and the high level of overall pupil attendance.
Other achievements against short-term objectives include:
- the introduction of a structured teacher training program (the Sheiling School Teaching Diploma Course), enabling teachers to obtain a teaching qualification of direct relevance to their roles at Sheiling School;
- the introduction of a structured job rotation and training program for Learning Support Assistants;
- an overall effectiveness rating of “good” following Ofsted’s most recent inspection of the School in March 2020;
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**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
- an overall rating of “good”, including for the experiences and progress of children and young people, following Ofsted’s most recent inspection of the children’s home in August 2022;
- partially solving the School’s retention and recruitment difficulties through a major review of reward for all education and care staff.
However it has not been possible to continue to increase the number of pupils in the School, due to the continuing high number of staff vacancies. With recruitment being so difficult, in order to maintain a high quality of education and the successful development of all pupils it was found to be necessary to close the School to new pupils from January to July 2022.
## **The Life Communities – The Hatch and Orchard Leigh**
The Hatch and Orchard Leigh provide supported living services and day placement opportunities to adults with additional support needs. The Hatch and Orchard Leigh are registered with and inspected by the CQC as Supported Living Services providing the regulated activity of personal care. The Hatch is situated in the town of Thornbury and Orchard Leigh in Eastington, Stroud. Due to their locations both communities are able to offer the convenience of town life along with a tranquil, therapeutic, rural environment where people can interact independently within a supportive community setting.
The Life Communities main achievement has been the continued provision of homes, supported living, and day placement activities for residents, all within the supportive and enabling environment provided by the two Camphill Communities.
Other achievements against short term objectives include:
- during the pandemic CQC has limited its inspections to providers it considers to be at risk. Their inspections have not included the Hatch or Orchard Leigh. In the meantime the Hatch retains its rating of “good” following CQC’s inspection in July 2019 and Orchard Leigh retains its rating of “good” following CQC’s inspection in September 2018 (both with extremely complimentary reports). CQC has also maintained informal telephone contact to provide support to the Life Communities during the pandemic;
- maintaining the continued high quality of support, cultural life, and spiritual life for our residents, commensurate with our target of achieving ratings of “good” or “outstanding” when CQC inspections resume;
- maintaining a high quality of accommodation for residents by re-commencing our full programme of property maintenance and renovation, which was partially deferred during the COVID-19 restrictions;
- after the ending of most COVID-19 restrictions, re-commencing all of our Workshops for residents and for those visiting from outside our communities;
- evolving the governance of the Life Communities in such a way that the two communities’ residents are now more directly involved.
The Hatch and Orchard Leigh have remained and remain open for all members, both residents and nonresident staff, continuing to provide a COVID-19 secure living and working environment. During the pandemic both communities have worked dynamically to use their assets for the benefit of their beneficiaries, with ongoing provision of meaningful and fulfilling activities, whilst following national guidance in addition to that from the Department of Health and Social Care, Public Health England and Local Authorities.
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
During the year a major building at Orchard Leigh was closed due to subsidence, with the residents and staff affected being successfully relocated to other buildings in the community. The Life Communities Group and the Trustees will complete their review of the Life Communities strategy during the coming year; as part of this they will determine whether this building should be repaired or demolished and replaced.
## **FINANCIAL REVIEW AND RESERVES POLICY**
The charity made a surplus of £170,356 in 2021/22, compared with a surplus of £178,071 in 2020/21. The Life Communities made a small deficit in 2021/22 compared with a small surplus in 2020/21. The School made a higher surplus than in 2020/21.
The charity’s unrestricted funds are almost entirely represented by its fixed assets being the premises, fixtures, fittings, equipment and motor vehicles which it requires in order to operate. Included within unrestricted funds of £4,931,414 are designated reserves of £2,654,749 relating to the net book value of these premises and other fixed assets.
The unrestricted, free reserves of the charity were £2,276,665 at the year-end. This represented 34.6% of the charity’s annual expenditure. The Trustees aim is to continue to maintain a low level of financial risk. In particular it is the charity’s aim to maintain its free reserves at between 25% and 50% of operating expenditure, which amounts to between £1,643,570 and £3,287,141.
In setting this target for free reserves the Trustees considered in particular the nature of the Charity’s responsibilities to its beneficiaries. For example, the charity provides homes and support to highly vulnerable individuals – and this is in principle lifelong. In addition the social care sector nationally is facing unprecedented challenges. Similar pressures and risks are present in the education sector. The Trustees concluded that the charity must be able to sustain operations for at least three to six months in the event of a major disruption in income or expenses.
The charity’s principal sources of funds are fees paid by Local Authorities in respect of School pupils and Life Communities residents, and rent received from Life Communities residents which is mostly met from their Housing Benefit. The other principal financial risk for the charity is the possibility of further reductions in the rates of Local Authorities’ financial support for School pupils and/or Life Communities residents. The Trustees recognise this risk and are working with the CEOs to manage and, if possible, reduce this risk over time.
In the light of the COVID-19 pandemic the Trustees continue to monitor and re-assess the charity’s financial risks. The Trustees believe that neither the emergence of the COVID-19 pandemic nor its subsequent management by the UK Government materially changed the charity’s financial risks in the short to medium term. Instead, as noted above, the most significant financial risk is the serious mis-match between the pay levels required for successful recruitment and retention and the pay levels inherent in the public funding available. This risk was increasing well before the pandemic, and continues to increase.
## **Games Room**
In response to the “Planning the Future” consultation with the Hatch residents, the Trevethick Family very kindly raised funds for the development of a “games room” at the Hatch. The Trustees plan to incorporate new games facilities when the Main Hall is extended.
## **Camphill Benevolent Fund**
The Camphill Benevolent Fund (“CBF”) is a charity whose core purpose is to offer discretionary grants to those who have served in its member charities and are suffering financial hardship. As a member charity of the CBF, TCC pays contributions to the CBF from time to time. The Trustees review the level of TCC’s financial support annually.
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**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
## **PLANS FOR FUTURE PERIODS**
The charity’s main objective for the coming year is to continue to fulfill its responsibilities as set out in its Memorandum of Association. The provision will continue to be delivered in a similar manner as previously.
However we welcome the challenge of continually reviewing and improving the housing, care, education and other services provided for our beneficiaries. In the past year the Trustees have commenced preparations for our long-term strategy review, to help the charity plan service provision over the next 3-10 years. This review is being carried out in partnership with residents, pupils, families, Local Authorities and other stakeholders. However in the light of the COVID-19 pandemic, and the resulting uncertainties regarding the future environment and funding for schools and life communities, this strategy review is being undertaken cautiously. In the short-term the Trustees overriding priority is to enable the beneficiaries, staff and the charity to continue to thrive through the pandemic.
We are carrying out our strategic review separately for the School and the Life Communities, considering the results for the overall charity after the completion of these separate strategy reviews.
## **RESPONSIBILITIES OF THE TRUSTEES**
The Trustees (who are also the directors of Thornleigh Camphill Communities for the purposes of company law)are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
Company 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 income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently
- make judgements and accounting estimates that are reasonable and prudent
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
- there is no relevant audit information of which the charitable company’s auditors are unaware
- the Trustees have taken all steps that they ought to have taken to make themselves aware of that information.
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
## **AUDITOR**
The Trustees will submit a resolution to the next AGM that Burton Sweet be re-appointed under section 487(2) of the Companies Act 2006.
## **SMALL COMPANY PROVISIONS**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
Signed by order of the Trustees
A Nowlan G Snell Chair of Trustees Trustee and Treasurer
Dated: ……………………
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**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
## **Opinion**
We have audited the financial statements of Thornleigh Camphill Communities Limited (the “Charity”) for the year ended 30 June 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
This report is made solely to the Charity’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 Charity’s members those matters we are required to state in them in an auditor’s 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 Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.
In our opinion, the financial statements:
- give a true and fair view of the state of the Charity’s affairs as at 30 June 2022 and of its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted out audit in accordance with international Standards in Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
## **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 out auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise 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 doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If based, on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report the fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ report (incorporating the strategic report and the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ report (incorporating the strategic report and the directors’ report) have been prepared in accordance with applicable law requirements.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- sufficient accounting records have not been kept;
- the financial statements are not in agreement with the accounting records and returns;
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not obtained all the information and explanations necessary for the purposes of our audit.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement, the trustees 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 they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Charity’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 Charity or to cease operations, or have no realistic alternative but to do so.
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
## **Auditor’s 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 an auditor’s report 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 misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- we identified the laws and regulations applicable to the charity through discussions with directors and other management, and from our knowledge and experience of the sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements of the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance through the audit.
We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and
- understanding the design of the charity’s remuneration policies.
To address the risk of fraud through management bias and override of controls, we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions;
- assessed whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reading the minutes of meetings of those charged with governance;
- enquiring of management as to actual and potential litigation and claims; and
- reviewing correspondence with HMRC, relevant regulators and the company’s legal advisors.
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **INDEPENDENT AUDITOR’S REPORT**
## **YEAR ENDED 30 JUNE 2022**
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/apb/scope/private.cfm This description forms part of our auditor’s report.
## **Joshua Kingston ACA (Senior Statutory Auditor)**
For and on behalf of Burton Sweet Limited
Statutory Auditor The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
Date: …………………..
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## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)**
## **YEAR ENDED 30 JUNE 2022**
**----- Start of picture text -----**
Unrestricted Restricted Total funds Total funds
funds funds 2022 2021
Note £ £ £ £
Income from:
Donations 2 15,917 - 15,917 15,988
Charitable activities 3 6,673,075 50,702 6,723,777 6,618,327
Other trading activities 4 4,108 - 4,108 1,263
Investments 5 835 - 835 232
Other income - - - 495
Total income 6,693,935 50,702 6,744,637 6,636,305
Expenditure on:
Raising funds 6 15,651 - 15,651 10,227
Charitable activities 7 6,507,928 50,702 6,558,630 6,448,007
Total expenditure 6,523,579 50,702 6,574,281 6,458,234
Net income/(expenditure) for the year
and net movement in funds 10 170,356 - 170,356 178,071
Reconciliation of funds
Total funds brought forward 21 4,761,058 8,925 4,769,983 4,591,912
Total funds carried forward 21 4,931,414 8,925 4,940,339 4,769,983
**----- End of picture text -----**
The charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
___________________________________________________________________________________________________
**See note 13 for the fund-accounting comparative figures The notes on pages 17 to 27 form part of these financial statements**
14
## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **BALANCE SHEET**
## **AS AT 30 JUNE 2022**
**----- Start of picture text -----**
AS AT 30 JUNE 2022 Company registration number: 00497029
2022 2021
Note £ £
Fixed assets
Tangible fixed assets 14 2,654,749 2,679,874
Current assets
Stock 15 1,000 1,000
Debtors 16 541,750 332,766
Cash at bank and in hand 2,893,924 2,929,869
3,436,674 3,263,635
Creditors : amounts falling
due within one year 17 (1,151,084) (1,173,526)
Net current assets 2,285,590 2,090,109
Total asset less current liabilities 4,940,339 4,769,983
Net assets 4,940,339 4,769,983
FUNDS
Unrestricted funds
General funds 22 2,276,665 2,081,184
Fixed asset designated fund 22 2,654,749 2,679,874
Restricted funds 22 8,925 8,925
Total funds 4,940,339 4,769,983
**----- End of picture text -----**
These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006 and with the Financial Reporting Standard 102 (FRS102).
These financial statements were approved by the Trustees on …............................. and are signed on their behalf by:
…………………………… Anthony Nowlan Chair of Trustees
___________________________________________________________________________________________________
**The notes on pages 17 to 27 form part of these financial statements**
15
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **STATEMENT OF CASH FLOWS**
## **YEAR ENDED 30 JUNE 2022**
**----- Start of picture text -----**
2022 2021
Note £ £
Net cash inflow from operating activities 19 131,782 800,230
Non-operational cash flows:
Investing activities
Proceeds from the sale of tangible fixed assets - 495
Payments for tangible fixed assets (168,562) (145,290)
Investment income 835 232
Net cash inflow for the year (35,945) 655,667
**----- End of picture text -----**
## **Cash flow restrictions**
Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority. In practice this restriction has not had any effect on group cash flows for the year.
___________________________________________________________________________________________________
**The notes on pages 17 to 27 form part of these financial statements**
16
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
## **1 Accounting policies**
## **Accounting convention**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) or Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.
The charity is a public benefit entity as defined by FRS102.
In the opinion of the Trustees there are no material uncertainties affecting the ability of the charity to continue as a going concern. This has been considered in the context of the Covid-19 pandemic and the national cost of living crisis and its effect on the Charity and the wider sector, please read the Trustees' Report for more details.
## **Income**
Income from donations is included in income when these are receivable, except as follows:
I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;
II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.
Legacies are included on a receivable basis where the exact amount and certainty of receipt are known.
Investment income is included on a receivable basis.
## **Expenditure**
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.
## _**Raising funds**_
Raising funds are those costs incurred in seeking donations and raising awareness of the charity's activities.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## _**Governance costs**_
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within charitable activity costs.
___________________________________________________________________________________________________
17
## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
- **1 Accounting policies** _**(continued)**_
## **Tangible fixed assets and depreciation**
Fixed assets are stated at cost and capital purchases of £1,000 or greater are capitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Freehold Property - Over 50 years Fixtures & Fittings - Over 10 years Fixtures & Fittings; Electrical wiring - Over 25 years Computer equipment - Over 3 - 10 years Vehicles, plant & machinery - Over 4 years
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.
## **Cash and cash equivalents**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.
## **Stock**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objects at the discretion of the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be undesignated at any time at the discretion of the Trustees.
Further explanation of the nature and purpose of each fund is included in note 21 of the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates defined contribution stakeholder schemes in respect of employees and co-workers. The assets of these schemes are held separately from those of the charity in independently administered funds. The pension cost charge represents contributions payable by the charity to the fund.
___________________________________________________________________________________________________
18
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
- **2 Donations**
|**Current year**
Donations and grants
**Prior year**
Donations and grants|**Unrestricted**
**Restricted**
**Total funds**
Total funds
**funds**
**funds**
**2022**
2021
**£**
**£**
**£**
£
15,917
-
15,917
15,988
15,917
-
15,917
15,988
**Unrestricted**
**Restricted**
**Total funds**
**funds**
**funds**
**2021**
**£**
**£**
**£**
14,988
1,000
15,988
14,988
1,000
15,988|
|---|---|
## **3 Income from charitable activities**
|**Current year**
Life Communities
School
**Prior year**
Life Communities
School
**Other trading activities**
Fundraising events|**Unrestricted**
**Restricted**
**Total funds**
Total funds
**funds**
**funds**
**2022**
2021
**£**
**£**
**£**
£
2,907,934
48,718
2,956,652
2,868,135
3,765,141
1,984
3,767,125
3,750,192
6,673,075
50,702
6,723,777
6,618,327
**Unrestricted**
**Restricted**
**Total funds**
**funds**
**funds**
**2021**
**£**
**£**
**£**
2,759,574
108,561
2,868,135
3,723,842
26,350
3,750,192
6,483,416
134,911
6,618,327
**Unrestricted**
**Restricted**
**Total funds**
Total funds
**funds**
**funds**
**2022**
2021
**£**
**£**
**£**
£
4,108
-
4,108
1,263
4,108
-
4,108
1,263|
|---|---|
- **4 Other trading activities**
All income from other trading activities in the 2021 year was unrestricted in nature.
___________________________________________________________________________________________________
19
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
|**5**
**Investment income**
Bank interest receivable|**Unrestricted**
**Restricted**
**Total funds**
Total funds
**funds**
**funds**
**2022**
2021
**£**
**£**
**£**
£
835
-
835
232
835
-
835
232|
|---|---|
All investment income in the 2021 year was unrestricted in nature.
## **6 Expenditure on raising funds**
|**Current year**
Advertising and publicity
**Prior year**
Advertising and publicity
**Expenditure on charitable activities**
**Current year**
Life Communities
School
Camphill Benevolent Fund|**Grant**
**funded**
**activities**
**£**
-
-
60,000
60,000|**Admin and**
**management**
**Activity**
**costs**
**Total funds**
**costs**
**Note 8**
**2022**
**£**
**£**
**£**
12,480
3,171
15,651
12,480
3,171
15,651
**Admin and**
**management**
**Activity**
**costs**
**Total funds**
**costs**
**Note 8**
**2021**
**£**
**£**
**£**
8,001
2,226
10,227
8,001
2,226
10,227
**Admin and**
**Direct**
**management**
**activity**
**costs**
**Total funds**
**costs**
**Note 8**
**2022**
**£**
**£**
**£**
2,243,774
780,822
3,024,596
2,716,465
757,569
3,474,034
-
-
60,000
4,960,239
1,538,391
6,558,630|
|---|---|---|
- **7 Expenditure on charitable activities**
The Camphill Benevolent Fund is a registered charity, please see the Trustees' Report for more details.
___________________________________________________________________________________________________
20
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
## **7 Expenditure on charitable activities (continued)**
|**Prior year**
Life Communities
School
Camphill Benevolent Fund|**Admin and**
**Grant**
**Direct**
**management**
**funded**
**activity**
**costs**
**Total funds**
**activities**
**costs**
**Note 8**
**2021**
**£**
**£**
**£**
**£**
-
2,150,023
690,369
2,840,392
-
2,653,168
894,447
3,547,615
60,000
-
-
60,000
60,000
4,803,191
1,584,816
6,448,007|
|---|---|
## **8 Costs of administration and management**
Administration and management costs are incurred in support of the activities undertaken. Such costs have been allocated directly to the activity to which they relate. A proportion of staff costs and office costs have been allocated to the cost of raising funds in proportion to direct costs. Governance costs have been allocated on a percentage basis between the charitable activities.
Administration and management costs, included in the above, are as follows:
|**Current year**
**Note**
Staff costs
Motor expenses
Premises costs
Office costs
Governance
**9**
**Total 2022**
**Prior year**
**Note**
Staff costs
Motor expenses
Premises costs
Office costs
Governance
**9**
**Total 2021**|**Life**
**Communities**
**School**
**Raising**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
495,154
422,414
2,309
919,877
32,558
15,921
-
48,479
65,437
141,410
-
206,847
173,952
168,677
862
343,491
13,721
9,147
-
22,868
780,822
757,569
3,171
1,541,562
**Life**
**Communities**
**School**
**Raising**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
465,670
602,628
1,780
1,070,078
24,101
15,400
-
39,501
51,299
139,373
-
190,672
137,889
129,440
446
267,775
11,410
7,606
-
19,016
690,369
894,447
2,226
1,587,042
**Charitable activities**
**Charitable activities**|
|---|---|
___________________________________________________________________________________________________
21
## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
## **9 Governance costs**
|Audit fees
Accountancy and other fees
Trustee indemnity insurance
Trustees travel and meeting costs
**10 Net income/(expenditure) for the year**
This is stated after charging:
Depreciation
Auditor's remuneration
- for audit services
- prior year (over)/under accrual
- for accounts preparation and other services
Reimbursement of Trustees' travel expenses and meeting costs|**Total funds**
Total funds
**2022**
2021
**£**
£
13,556
12,983
4,204
3,513
2,520
2,520
2,588
-
22,868
19,016
**2022**
2021
**£**
£
193,687
177,640
13,556
13,290
-
(307)
4,204
3,513
-
-|
|---|---|
Nil trustees (2021: nil) were reimbursed expenses as above during the year.
## **11 Staff costs and numbers**
|The aggregate payroll costs were:
Wages & salaries
Social security costs
Pension contributions|**2022**
2021
**£**
£
4,259,922
4,239,252
349,290
324,163
94,680
92,694
4,703,892
4,656,109|
|---|---|
## **Particulars of employees:**
Two employees received benefits (excluding employer's national insurance contributions and employer pension costs) of between £60,000 and £70,000 (2021: two).
Employment benefits (inclusive of employer's national insurance contributions and employer pension costs) received by key management personnel and the spouses of key management personnel in the year totalled £210,424 (2021: £206,938).
The average number of employees during the year, calculated on the basis of average head count, was as follows:
|Life Communities
School|**2022**
2021
**No.**
No.
112
99
112
121
224
220|
|---|---|
___________________________________________________________________________________________________
22
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
## **12 Taxation**
No provision is made for corporation tax, as the charity is able to claim full statutory exemption subject to the proper application of all its charitable resources.
## **13 Comparative Statement of Financial Activities**
|**Income from:**
Donations
Charitable activities
Other trading activities
Investments
Other income
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
**Net income/(expenditure) and net movement**
**in funds**|**Unrestricted**
**Restricted**
**Total funds**
**funds**
**funds**
**2021**
**£**
**£**
**£**
14,988
1,000
15,988
6,483,416
134,911
6,618,327
1,263
-
1,263
232
-
232
495
-
495
6,500,394
135,911
6,636,305
10,227
-
10,227
6,312,096
135,911
6,448,007
6,322,323
135,911
6,458,234
178,071
-
178,071
4,582,987
8,925
4,591,912
4,761,058
8,925
4,769,983|
|---|---|
___________________________________________________________________________________________________
23
## **THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
**----- Start of picture text -----**
14 Tangible fixed assets Vehicles,
Land and Fixtures & Computer plant & Total
buildings fittings equipment machinery
£ £ £ £ £
Cost
At 1 July 2021 5,044,025 732,965 99,927 200,618 6,077,535
Additions 27,604 107,479 2,484 30,995 168,562
At 30 June 2022 5,071,629 840,444 102,411 231,613 6,246,097
Depreciation
At 1 July 2021 2,873,497 313,055 37,160 173,949 3,397,661
Charge for the year 82,899 76,990 12,872 20,926 193,687
At 30 June 2022 2,956,396 390,045 50,032 194,875 3,591,348
Net book value
At 30 June 2022 2,115,233 450,399 52,379 36,738 2,654,749
At 30 June 2021 2,170,528 419,910 62,767 26,669 2,679,874
15 Stock
2022 2021
£ £
Stock 1,000 1,000
1,000 1,000
16 Debtors
2022 2021
£ £
Trade debtors 327,584 126,521
Other debtors 5,820 3,963
Prepayments and accrued income 208,346 202,282
541,750 332,766
**----- End of picture text -----**
___________________________________________________________________________________________________
24
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
## **17 Creditors: amounts falling due within one year**
|Trade creditors
PAYE and social security
Other creditors
Accruals and deferred income|**2022**
2021
**£**
£
196,379
186,811
115,114
103,029
59,432
80,709
780,159
802,977
1,151,084
1,173,526|
|---|---|
## **18 Operating lease commitments**
At 30 June the charitable company had total minimum lease commitments under non-cancellable operating leases as follows:
|**Due in:**
Less than 1 year
Between 2 and 5 years||**2022**
2021
**£**
£
7,964
13,638
12,330
20,294|
|---|---|---|
|**Reconciliation of net movement in funds to net cash inflow from operating activities**
**2022**
2021
**£**
£
Statement of Financial Activities: Net movement in funds
170,356
178,071
Investment income
(835)
(232)
Depreciation
193,687
177,640
Increase in creditors: current liabilities
(22,442)
43,995
Decrease/ (increase) in debtors
(208,984)
401,251|||
|**Net cash inflow from operating activities**||131,782
800,230|
|**Analysis of changes in cash during the year**
Cash at bank and in hand|**2022**
**£**
2,893,924|2021
**Change**
£
**£**
2,929,869
(35,945)|
|Cash at bank and in hand|**2021**
**£**
2,929,869|2020
**Change**
£
**£**
2,274,202
655,667|
## **19 Reconciliation of net movement in funds to net cash inflow from operating activities**
## **20 Analysis of changes in cash during the year**
___________________________________________________________________________________________________
25
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
## **21 Movement in funds**
## **For the year to 30 June 2022**
|**Restricted funds**
Games room
COVID -19 control fund
**Unrestricted funds**
Fixed asset designated fund
General funds
**Total funds**
**For the year to 30 June 2021**
**Restricted funds**
Small projects
COVID -19 control fund
Games room
**Unrestricted funds**
Fixed asset designated fund
General funds
**Total funds**
Workforce recruitment and
retention fund|**At 1 Jul 2021**
**Income**
**Expenditure**
**Transfers**
**At 30 Jun**
**2022**
**£**
**£**
**£**
**£**
**£**
8,925
-
-
-
8,925
-
25,890
(25,890)
-
-
-
24,812
(24,812)
-
-
8,925
50,702
(50,702)
-
8,925
2,679,874
-
(193,687)
168,562
2,654,749
2,081,184
6,693,935
(6,329,892)
(168,562)
2,276,665
4,761,058
6,693,935
(6,523,579)
-
4,931,414
4,769,983
6,744,637
(6,574,281)
-
4,940,339
**At 1 Jul 2020**
**Income**
**Expenditure**
**Transfers**
**At 30 Jun**
**2021**
**£**
**£**
**£**
**£**
**£**
-
1,000
(1,000)
-
-
-
134,911
(134,911)
-
-
8,925
-
-
-
8,925
8,925
135,911
(135,911)
-
8,925
2,712,224
-
(177,640)
145,290
2,679,874
1,870,763
6,500,394
(6,144,683)
(145,290)
2,081,184
4,582,987
6,500,394
(6,322,323)
-
4,761,058
4,591,912
6,636,305
(6,458,234)
-
4,769,983|
|---|---|
Small projects – During the prior year the Compson family donated £1,000 towards garden furniture for use at Orchard Leigh House. The residents have benefited from this generous donation.
COVID -19 control fund - The purpose of the grant was to provide support to social care providers with additional funding to reduce the rate of Covid-19 transmissions within care settings.
Workforce recruitment and retention fund - The purpose of the grant was to provide support to social care providers with additional funding to aid with adult social care workforce capacity pressures.
___________________________________________________________________________________________________
26
**THORNLEIGH CAMPHILL COMMUNITIES LIMITED**
**NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2022**
## **21 Movement in funds (** _**continued**_ **)**
Games room - In response to the “Planning the Future” consultation with The Hatch residents, the Trevethick Family very kindly raised funds for the development of a “games room” at The Hatch. The Trustees plan to utilise these restricted funds at a point when the Main Hall is extended by incorporating new games facilities.
The net book value of fixed assets is shown in a separate designated fund. Transfers between this and general funds represent fixed asset additions and disposals.
## **22 Analysis of net assets between funds**
|**As at 30 June 2022**
**Restricted funds**
**Unrestricted funds**
Fixed asset designated fund
General funds
**As at 30 June 2021**
**Restricted funds**
**Unrestricted funds**
Fixed asset designated fund
General funds|**Tangible**
**Net current**
**Total**
**fixed assets**
**assets**
**2022**
**£**
**£**
**£**
-
8,925
8,925
2,654,749
-
2,654,749
-
2,276,665
2,276,665
2,654,749
2,285,590
4,940,339
**Tangible**
**Net current**
**Total**
**fixed assets**
**assets**
**2021**
**£**
**£**
**£**
-
8,925
8,925
2,679,874
-
2,679,874
-
2,081,184
2,081,184
2,679,874
2,090,109
4,769,983|
|---|---|
## **23 Related party disclosures**
HARC Housing Association Limited is a related party of the charity as the board of HARC has a majority of individuals that are also Trustees of Thornleigh Camphill Communities Limited.
In the year, invoices were raised by HARC charging Thornleigh Camphill Communities Limited totalling £44,712 (2021: £44,184) and recharges received from HARC totalling £Nil (2021: £Nil). Of this notes amounts, £11,178 (2021: £11,046) was still payable at the year end.
During the year the charity had a service occupancy agreement with each of C Bradshaw and N Sialelli, the Chief Executive Officers who comprise part of the key management personnel of the charity. The total rent charged in the year was £15,200 (2021: £15,200) and £Nil (2021: £Nil) was outstanding at the year-end.
## **24 Company limited by guarantee**
The company is limited by guarantee. Members guarantee to contribute up to £1 each in the event of the winding up of the company.
___________________________________________________________________________________________________
27