Camphill Community Mourne Grange
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Income and endowm•nts
Donations and legacies
Charitable activities
Other income
3,465
2,069,947
27,000
2,000
741,914
5,465
2,811,861
27,000
37,149
2,552,630
119,940
Total Income
2,100,412
743,914
2,844.326
2,709.719
Expendlture
Expenditure on charitable activities
Total axpendituro
2,007,221
1,042,445
3,049,666
2,856,521
2,007,221
1,042,445
3,049.666
2,856,521
Net expendlturo
93,191
{298,531) (205,340) (146,802)
Transfers between funds
13
(293,576)
293,576
Net movament in funds
(200,385)
(4,955) {205,340) {146,802)
Reconclliatlon of funds
Total funds brought forward
Total funds carrl•d forward
950.599
33,753
28,798
984,352
779,012
1,131.154
984,352
750,214
The statement of financial activities includes all gains and losses recognised in the year.
All income and expendlture derive from continuing actlvltles.
The notss on pages 21 to 34 form part of those financial statements.

Camphill Community Mourne Grange
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible f5xed assets
14
176,882
136,132
Current assets
Stocks
Debtors
Cash at bank and in hand
15
93,526
16
210.982
17 1,203,532
1,508,040
103.285
400.333
1,276.249
1.779,867
Creditors: amounts falllng due Wbthln one year
Net currant assets
18
905,910
602,130
779,012
931,647
848,220
984,352
Total assets l•ss current liabllltlos
Net a88ets
779,012
984,352
Funds of the charity
Restricted funds
Unrestricted funds
28,798
750,214
33,753
950,599
984,352
Total charlty fund8
20
779.012
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 22 July
2023, and are signed on behalf of the board by:
Mr P Dewdney
Trustee
airperson
Mr M Rascher
Trustee
Tha notes on pagas 21 to 34 fomi part of these financlal ststements.
19

Camphill Community Mourne Grange
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2023
2023
2022
Cash flows from operatlng activitles
Net expenditure
(205,340) {146,802)
Adjustments for."
Depreciation of tangible fixed assets
Gains on disposal of tangible fixed assets
65,359
58,827
{27,000) (119,940)
Changes in."
Stocks
Trade and other debtors
Trade and other creditors
9,759
189,351
(25,737)
6.392
(2,011 }
{230,293)
(65,028)
(505.247)
(505,247)
Cash generated from operations
Net cash froml(used in) operatlng activities
6,392
Cash flows from Investing a¢tlvltle8
Purchase of tangible assets
Proceeds from sale of tanglble assets
Net cash (used inyfrom investing activities
(106,109)
27,000
(79.109)
(45,264)
301,310
256.046
Net decrease In cash and cash equivalents
Cash and cash aqulvalents at b•glnnlng of year
Cash and cash equlval•nts at ond of yoar
(72,717) (249.201)
1,276,249
1,525,450
1,203,532
1,276,249
The notes on pages 21 to 34 form part of these financlal statements.
20

Camphill Community Mourne Grange
Company Limlted by Guarantee
Notes to the Financlal Statements
Year ended 31 March 2023
Géneral Infonnation
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 169 Newry Road, Kilkeel, Down, BT34 4EX, Northern Ireland.
Statemènt of compllancé
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in Ihe UK and the Republic of Ireland,, the 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 (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accountlng pollcles
Basis of pr•paration
The financial statements have been prepared on the hlstorical cost basis, as modified by the
revaluation of ￿rtain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and kèy sources of estimatlon uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expeclations of
future events that are believed to be reasonable under the circumstances.
Foreign currencles
Forelgn currency transactions are inrtially recorded in the functional Currency, by applying the spot
exchange rate as at the date of the transaction. Monetary assets and liabilities denominaled in
foreign currencies are translated at the exchange rale ruling at the reporting date, with any gains
or losses being taken to the statement of financial activities.
21

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Flnancial Statements (contlnued)
Year ended 31 March 2023
Accounting policies (contlnued)
Fund accountlng
The compariy is responsible for various types of funds which require separate disclosure as
follows:
Restrfcted funds
Funds earmarked by the donor for a specific purpose.
Unrestricted funds
Funds which are expendable at the discretion of the directors in the furtherance of the
objectives of the charity.
Deslgnatad funds
Funds which the Trustees have set aside for a specific purpose.
Incoming resource8
All Incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular calegories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amounl can be measured reliably.
legacy Income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this 18
impractical to measure reliably, in which case the value is derlved from the cost to the donor
or the estimated resale value. Donated facilitles and services are recognised in the accounts
when received rf the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of seryices is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned rf unspent. in which case
it may be regarded as restricted.
Resourc•s expended
Resources expended are recognised in the period in which costs or the expense is incurred. The
costs of generating voluntary income include direct costs involved in fundraising. The cost of
charitable activities includes all direct costs relating to charitable projects and also all overheads
with the exception of governance costs which comprise audit and legal advice for trustees and
costs associated with constitutional and statutory requirements.
22

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements {continuedJ
Year ended 31 March 2023
Accounting policiès (conrfnued)
Tangible assèts
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation. is recognised In other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised In other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreclation
Depreciatlon is calculated so as to write off the cost or valuation of an asset. less its residual value,
over the useful economic life of that asset as follows:
Propety
Furniture & equipment
Motor vehicles
Fann implements and
equipment
20/0 Straight line
10 % straight line
250/0 straight line
10 % straight line
Impalnnant of fixed assats
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also revlewed for
possible reversal at each reporting date.
For the purposes of Impairment testlng, when it is not possible to estimate the recoverabSe amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generaling unit is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impalrment testing of goodwill, the goodwill acquired In a business Comblnation is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
stocks
Stock of consumables, other stocks and livestock are valued at the lower of cost and net realisable
value. The cost of livestock incorporates all direct costs in rearing the animals and a proportion of
indirect costs attributable to their production. Net realisable value is calculated by the farm manager
and livestock is valued by similar type and quality together on an average basis classffied according
to age.
23

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting pollcles (continued)
Financial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current Ilabilities ara subsequently measured at the cash or other consideratlon
expected to be paid or received and not discounted.
Debt Instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their falr value can otherwise be measured
reliably, the investment is subsequently measured at fair value wilh changes in fair value
recognised in Income and expenditure. All other such investments are subsequently measured at
cosl less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value. unless
payment for an asset is deferred beyond normal business lerms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financlal assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Deflned contrlbution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service. the liability is measured on
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
24-

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to tha Financial Statements (continued)
Year ended 31 March 2023
Limlted by guarantee
The company is an incorporated company limited by guarantee. In the event of the company being
wound up, liability is limited to £5 per member.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donatlon8
Donations & legacies
3,465
2,000
5,465
Grants
Keep Northern Ireland Beautiful
The National Lottery Community Fund - Workshop
3,465
2,000
5,465
Unrestricted
Funds
Restrlcted Total Funds
Funds
2022
Donations
Donations & legacies
17,689
17,689
Grant8
Keep Northern Ireland Beautrful
The National Lottery Community Fund - Workshop
10,230
9,230
19,460
10,230
9,230
37,149
17,689
Charltabl• actlvltl
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Craft Shop
Land (cattle etc.)
Workshop Income
Day Opportunity
Residential Charges
Adults Fees
Supported Living
Expenses refunded re.. Housing Support
Other income
38,656
8,103
384
28,338
509,904
1.376,258
48,069
15,000
45,235
38,656
8,103
28,338
509,904
1,376,258
789.983
15.000
45,235
2,811,861
741,914
2,069,947
741.914
25-

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Charitable activities (condnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Craft Shop
Land (cattle etc.)
Workshop Income
Day Opportunity
Residential Charges
Adults Fees
Supported Living
Expenses refunded re: Housing Support
Other income
51,615
8,762
91
12,407
361,935
1,216,901
121,665
15,000
88,594
51,615
8,762
91
12,407
361,935
1,216,901
797,325
15,000
88,594
675,660
1,876,970
675.660
2,552,630
Other Incom•
Unrestricted Total Funds un￿StrICted Total Funds
Funds
2023
Funds
2022
Gain on disposal of tangible fixed
assets
27,000
27,000
119,940
119,940
26-

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Expondlture on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Craft shop
Land (cattle etc.)
Weavery
Woodwork
Food processing
Other Workshop costs
Workshop Development Fund
Community costs
Support costs
65,452
68,489
30,234
20,539
3,413
3,167
1,208
1.812,975
1,744
65,452
68,489
30,234
21,302
3,413
5,812
1,208
2.849,760
3,996
763
2,645
1.036,785
2,252
2,007,221
1,042,445
3,049,666
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Craft shop
Land (cattle etc.)
Weavery
Woodwork
Food processing
Other Workshop costs
Workshop Development Fund
Community costs
Support costs
53,766
69.707
27.125
1,899
4,017
3,315
13,233
1,748,211
2.016
53,766
69,707
27,271
1,899
4,017
3,315
13,233
2,679.317
3,996
2,856,521
146
931,106
1,980
933,232
1,923,289
Net oxpondlture
Net expenditure is ststed after charglngl(crediting):
2023
2022
Depreciation of tangible fixed assets
Gains on disposal of tangible fixed assets
Foreign exchange differences
65,359
58,827
(27,000) (119,940)
(345)
55
10. Audltors remuneratlon
2023
2022
Fees payable for the audit of the financial statements
3,996
3,996
In addition to the auditorfs remuneration, other accountancy services of £ £23,606 (2022 £29.675)
were provided in year.
27-

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financial Statements (contsnued)
Year ended 31 March 2023
11. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and Salaries
Pensions
1,214,360
42,644
1,257,004
1,237,022
41,939
1,278,961
The average number of employees by department durlng the year is analysed as follows:
2023
2022
Management
Workshops
House Co-ordinators & Support
Maintenance & Cleaning
Administration
Training
37
37
49
49
No employee had annual employee benefits in excess of £60,000 (2022: nil). The Key
Management Personnel of Camphill Community Moume Grange comprise the Trustees. the
Registered Manager and executive 8SSlStant, the buildings officer and the accounts officer. The
total employee benefits of the Key Management Personnel for the year ended March 2023 was
£154,109 (2022.. £150,373).
Redundancy Payments
Total payments made during Ihe year in relalion to redundancy pay were £88,714 (2022: £NII).
The accounting policy is to recognise termination payment liability on communication of intention
to pay and when quantrfiable. Such payments are accounted for as staff costs.
12. Trustee remuneration and •xponse8
No members of the Board of Trustees of the charity received any remuneration during the
period. However two trustees are co-workers who live and work within the community. All co-
workers, whether they are members of the board of Trustees or not, their needs are met by
the Community of Camphill Mourne Grange and includes living accommodation and daily
essentials. These costs are of a communal nature and it is not practical to place a valuation
on the specific amount.
no trustee expenses have been incurred.
28-

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Flnancial Statements {continued)
Year ended 31 March 2023
13. Transfers between funds
During the year an amount of £294,460 (2022.. £261,439) was transferred from unrestricted general
fund to the Supporting People fund. The purpose of the transfer was to meet the current years
shortfall in income against the expenditure incurred providing the Supported Living se￿1￿.
During the year an amount of £884 (2022: £Nil) was transferred from the Art work Project to
unrestricted funds.
During the year the balance of funds (£70.408) designated for workshop development was
transferred to unrestricted funds.
14. Tanglbl• fixed assets
Land and Fixtures and
buildings
fith'ngs
Motor
vehicles
Equipment
Total
Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
337,907
16,303
140,319
45,854
(1.054)
185,119
251,910
12,000
730,136
106,109
(1,054)
835,191
31.952
31,952
354,210
263,910
Depreciatlon
At 1 April 2022
Charge for the year
Disposals
At 31 March 2023
270,676
18,887
109,438
37.897
{1,054)
146,281
213.890
7,776
594,004
65,359
(1,054)
658,309
799
289,563
221,666
Carrylng amount
At 31 March 2023
31,153
64,647
38,838
42,244
176,882
136,132
At 31 March 2022
67,231
30,881
38,020
15. Stocks
2023
2022
Raw materials and consumables
93,526
103,285
16. Debtors
2023
2022
Prepayments and accrued income
Other debtors
15.239
195,743
2.500
397.833
210,982
400.333
29-

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Flnancial Statements (conllnued)
Year ended 31 March 2023
17. Cash and cash equivalents
2023
2022
Cash at bank
Client account
Cash in hand
563,030
631,503
8,999
623.010
646,999
6,240
1,203,532
1,276.249
Included wthin cash at bank and in hand are client bank accounts managed on behalf of our
residents. A corresponding liability is held in creditors: amounts falling due within one year.
18. Craditors: amounts falllng duo wlthln one year
2023
2022
Accruals and deferred income
Social security and other taxes
Money held on behalf of residents
Other creditors
208,606
58,464
634,846
3,994
905,910
260,077
21,228
650,342
931,647
19. Pen8lon8 and other post retlrement bon•frt8
Daflned contributlon plans
The amount recognised in income or expenditure as an expense In relation to defined contribution
plans was £42,644 (2022: £41,939).
For the year ended 31 March 2023 £10,883 {2022: £8,309) was outstanding.
30-

Camphill Community Mourne Grange
Company Limited by Guarantse
Notes to the Flnancial Statements (continued)
Year ended 31 March 2023
20. Analysi5 of charitable funds
Unrestricted funds
At
31 March
2023
At
1 April 2022
Income Expenditure
Transfers
General funds
Workshops
Development
Social Fund
836,337
2,100,412 {1,975,869) (233,668)
727,212
70,408
43,854
(70,408)
(31,352)
10,500
2,100,412 (2,007,221) {293,576)
23,002
750,214
950,599
At
31 March
2022
At
1 Aprll 2021
Income Expenditure
Transfers
General funds
Workshops
Development
Social Fund
971,086
2,014,599 {1,900,110) (249,238)
836,337
77.908
50,533
(7,500)
(15,679)
9.000
2,014,599 (1,923,289) (240,238)
70.408
43.854
1,099.527
950,599
General Fund
The general reserves to be utilised inline wlth charitable objects after allowlng for all deslgnated
funds.
Soclal Fund
Is a dlscretionary fund for the support of Co-workers In time of exceptlonal need.
31

Camphill Community Mourne Grange
Company Llmited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
20. Analysis of charitable funds (Conflnued)
ReStr1¢t￿ funds
At
31 March
2023
At
1 April 2022
Income Expenditure
Transfers
Supporting People
Workshops
Lyre Project
Arts & Crafts
Friends of MG
Rowan flower project
Art Work Project
Supporting People
Covid-19 Emergency
Fund
Keep Northem Ireland
Beautiful
National Lottery
Community Fund -
Workshop Development
Circus Equipment
741,914 (1,036.374)
294,460
3,682
354
13,896
1,647
5,500
3,682
{354)
{3,072)
10,824
1,647
5,500
{884)
7,790
(2,645)
5,145
2,000
2,000
33,753
743,914 (1.042,445)
293.576
28,798
At
31 March
2022
At
1 April 2021
Income Expenditure
Transfers
Supporting People
Workshops
Lyre Project
Arts & Crafts
Friends of MG
Rowan flower project
Art Work Project
Supporting People
Covid-19 Emergency
Fund
Keep Northern Ireland
Beautrful
National Lottery
Community Fund -
Workshop Development
Circus Equipment
577,510
(838,949}
261,439
3,682
6,018
13,896
1,647
5,500
3,682
354
13,896
1,647
5,500
884
(5.664)
98,150
(86,156)
(11,994)
10,230
(1.023)
(9,207)
9,230
(1,440)
7,790
31.627
695.120
(933,232)
240.238
33,753
32

Camphill Community Mourne Grange
Company Limited by Guarantee
Notes to the Financlal Statements (conllnued)
Year ended 31 March 2023
20. Analysis of charltable funds (ct)nllnued)
Supportlng People
This fund is provided by the Northern Ireland Housing executive for the provision of support
Services for vulnerable people to improve their quality of life and attain independence.
Workshops
To support and develop the community workshops.
Lyre Project
To support the runnlng of the communlty lyre project.
Art8 & Crafts
To promote and develop arts & crafts for the benefit of our residents in communlty.
Friends of Mourno Grango
The continued generous support from our Friends of Mourne Grange is used for various community
projects subject to their support.
Rowan Flower Project
To support the Rowan Day opportunity for those residents no longer able to fully engage in
community workshops.
The Natlonal Lottory Community Fund
To support the cost of producing a Public Relations film that depicts a day in the life of a Camphill
Community Mourne Grange resident.
Fllm Project
To support the development of a resident led insight into the Camphill Communlty of Moume
Grange.
Art work Project
To fund the creation of a plece of art to commemorate the passing of a Long term Co-worker
Supportlng People Covld-19 •mergency Funding
To support the additional costs of providing supported living Incurred during the Covid-19
Pandemic.
Keep Northern Ireland Beautrful
The Live Here Love Here Pollinator grant provlded funding for Infrastructure for the new Flower
Workshop, including polylunnels and equipment.
Workshop Development
A Climate change lottery grant will fund the production of a film showcasing the long tem
partnership approach to working with the land in Mourne Grange
Circus Equipment
A donation. received from a parent of a villager was specrfied for the purchase of Circus Equipment
33

Camphill Community Mourne Grange
Company Llmited by Guarantee
Notes to the Financial Statements (Gonllnued)
Year ended 31 March 2023
21. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
176.882
573,332
750,214
176,882
602,130
28,798
Net assets
28,798
779.012
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
136,132
814,467
136,132
848.220
33,753
assets
950,599
33.753
984,352
22. Analys18 of changes In net debt
At
At 1 Apr 2022 Cash flovrfs 31 Mar 2023
Cash at bank and in hand
1,276,249
(72,717) 1,203,532
23. Related partles
Relationships wlth other charltles:
The charity supports the ethos of the Association of Camphill Communities UK & Ireland, Thls
includes companies within the Camphill movement in Northern Ireland, Camphill Community
Glencraig,. Camphill Communities Trust (Nl); Camphill Community Clanabogan., Camphill
Community Holywood: Camphill Social Fund (N.1).
During the period transactions between the identified parties included:
2023
2022
Camphill Communltles Trust (Nl)
Rentallservice charge
(107,960) (139.292)
Amounts due (toyfrom related party
2,232
211,908
24. Ethical standards
In common with many other businesses of our size and nature, we use our auditors to assist with
the preparation of the financial ststements.
34-