2024-01-31-annual-return

CHARTERED ACCOUNTANTB CAMPHILL COMMUNITIES TRUST (NI) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CAMPHILL COMMUNITIES TRUST (NI) Oplnlon We have audited thè financial statements of Camphill Communits'es Trust INI) (the 'charlty') for the year ended 31 January 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to Ihe financial statements, including significant accounting policies. The financial repcyling framework that has been applied in their preparation is applicable law and united Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial R&porting St8ndard applicable in Ihe UK and Republic of ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financ1818tatements: give a twe and fair view of the state of the charitabla company's affair8 as at 31 January 2024 and of its incoming resources and applicalion of resources. Includlng Its income and expenditure. for the year th8n ended., have been properly prepared in accordance with United Kingdom G6n&rally Accépted Account5ng Practice; and have been prepared in accordance with the requirements of tha Companles Act 2006. Basls for oplnlon We conducted our audit in accordance wllh Internatlonal Standards on Auditlng (UK) {ISAs {UK)) and appllcable law. Our responsibilitie8 under Ihose standards are further dasulbed In the Auditorts responslblllties for Ihe audlt ol the financi81 slatem•nts soction of our report. We are independenl of Ihe charily in accordance wlth the ethlcal requirements thal are relevant to our audit of the financial stalements in the UK, including the FRC'S Ethical Standard, and V￿ have fulfilled our other ethlcal responsibilities in accordance with these requirements. We believe that the audit evidence we have Obtained is $uffi¢ient and approprlate to provlde a basis for our opinion. Concluslons rèlating to golng conc•rn In auditing the financial statements, wg have conduded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements Is approprlate. Based on Ihe work we hava performed, have not Identified any material uncertainties relating to events or conditions that, individually or ¢o11gctlvely, may cast significant doubt on the charity's ability to continue as a going ncarn for a period of at least twelve months from when the flnandal statemerts are authorised for issue. Our responsibillties and the responsibilitles of the Trustees with respect to golng concern are described in the relevant Sections of this report. Centiiry Ilouse 40 Crescent Business Pui'k LISEIURN B'f28 2GN 17 TrSandcville Street PORTADOWN Crai84lVOD B'f62 3PIS BELFAST BTr 8EQ DX3910 NR Belfast 50 Tel: [phone] IAA3 F￿% [phone] OTn Tel: +44 (oJ28 9260 T355 F&¥: [phone].%6 Tel.. [phone]'.4 2801 ri&ix'. [phone] GM¢Gb•￿d￿8TrMnÉOfGMQGGt0uPlJrnI￿. RryNo: NIO5966tr. uoofDitttthl$4￿i￿bi¢4l1ryi4e[QdOir AllemberrA11AG .AW0rtdwWeAllaTh¢*dltyJèpend￿Ae¢Qu￿thiFknTh

CAMPHILL COMMUNITIES TRUST {NI) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CAMPHILL COMMUNITIES TRUST (NI) other Informatlon The other information comprises the infomiation included in the annual report other than the fina￿la1 statements and our audltor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our ¢pinlon on the financial ststements does not cover the other infomalion and, except to the extent olh8n4vise explicitly stated in our report, we do not express any fom of assurancè conclusion thereon. Our responslbility is to read the other infomation and, in doing so. consider whether the other Information is maierially inconsistent wlth the financial statem8nts or our knowledge obtained in the ¢ours& of the audit. or oihenvlse appears to be materially mlsstated. If we identify such material inconsistencies or apparent material misstatements. we are requlred 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 ihere is a rnalerlal misstatement of this other information, we are required to report Ihal fact. We have nothing to report in thls regard. Oplnlon8 on other matt•r4 pYg•erlb•d by th• Companles Act 2006 In our oplnlon. based on the work undertaken in the course of our audit.. the infornation glven in the Trustees. report for the finandal y8ar for which the financial statemgnts are prèpared, which includes the directors, report prepared for the purposes of company law, is consistent with the financial statemenls., and the directors. report Included wlthin the Truslees, report has been prepared in accordance with applicable légal requlrements. Mattors on whlch w8 aro requlred to report by gXC•Ptlon In the light of the knowledge and understanding of the charlty and Its environment obtalned in the course of the audit. wa have not identified material misstatements in the directors, report induded within the Trust88s' report. We have nothing to report in respect of the following matters in relation to vthich the Companies Act 2006 requlres us to report to you If, in our opini¢)n: adequate accounting records have nol been kept. or returns adequate for our audil hav& not been received from branche8 not Visited by us. or the financial statements are not in agreement wlth 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 entilled to prepare the financial statements in accordance with the small companies reglme and take advantage of the small companies. exemptions in preparing the Trustees, report and from the requlrem8nt to prepare a strategic report.

CAMPHILL COMMUNITIES TRUST (NI) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CAMPHILL COMMUNITIES TRUST (NI) Responslbllities of Tru8ts0$ As explained more fully In the statement of Truste8s' responsibilities. the Trustees, who are also the directors of the charty for th8 purpose of company law. are responsible for Ihe preparation of the financial statemenls and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from materlal misstatemen( whether due to fraud or error. In preparing the financlal statements. the Trustees are responsible for assessing the chailty's ability to conlinue as a going concern, disdosing, as applicable, matters related to going concem and using the golng concem basis of accounting unless the Trustees either intend to liquidate the charitable company or to Cease oparatlons. or have no realistic alternative but to do so. AudltoVs r•sponslbllltl•s lor the audlt of tho flnanclal stalement• Our objectives are to obtain reasonable assurance about whelhei the financlal statements as a whol8 are free from materlal misstatement, vtheth8r due to fraud or error. and to issue an auditoi'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) wlll always detect a matenal misstatement when It exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, Ihey could reasonably be expected to Influence Ihe economi¢ decisions of users taken on Ihe basls of these llnancial stalements. The extent to which our procedures are capable ol detectlng Irregularities, including fraud, Is detailed below. 10-

CAMPHILL COMMUNITIES TRUST (NI) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CAMPHILL COMMUNITIES TRUST (NI) Exte￿ to whlch the audlt was consldered capable of detectlng Irrogularltl•&, Includlng fraud We identify and assess the risks of materlal misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive lo those risks, including obtaining audit evidence that is sufficient and appropriate to provlde a basis for our opinion. In idantifying and assessing potential risks of material misstatement in resp8Ct ol irregularltle4 including fraud and non-compllances with laws and regulations, we considered the foll¢)wing'. The nature of the industry and $8Ctor. control environment and business performance, including tho company's remuneration policies for directors, bonus levels and parformance targets, if any., Results of our enquiries of management about their own identificats.on and assessment of the risks of irregularitles., Any matters we identlfied having obtained and reviewed the company's documentalion of thelr policies and procedures relating to- Idenbfylng, evaluating and complying with Saws and ragulattons and wthether they were aware of any in￿anCe of non-compliance; Detecting and responding to the risks of fraud and whether they have and knowledge of any actual, suspected or alleged fraud; and The Internal controls established to mitigate risks of fraud or non-complian¢e wlth laNvs and regulalions., The matters dlscussed among the audit engagement team regardlng how and where fraud mighl occur in tha financial statements and potential indicators of fraud. As a result of these procedures, we considar8d the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in income recognltlon. In common Vhlh all audits under ISAS (UK), we ara also required to perform specific procedures to respond to th? rlsk of management overrlda. We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a dired effect on the determination of materlal amounts and disclosures In the financial statam8nts. The key laws and regulations we consldered in this context Included the Companies Act 2018, and local tax legislation. In addltion, we considered provisions of other laws and regulations that do not have 8 direct effect on th& financial slatements but compliance wlth which may be fundamental to the company's abllity to operate or to avold a material penalty. 11

CAMPHILL COMMUNITIES TRUST (NI) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CAMPHILL COMMUNITIES TRUST (NI) Audll response to rlsk8 Identlfled Our prt)¢edures to respond lo the risks idents'fied induded the following.. Reviewing the financial statement disclosures and testing lo supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on Ihe financlal statements. Enquiring of management concarning actual and potential litigation and claims; Performing analytical procedurés to identify any unusual or unexpected relationships that may indicate risks of rnaterial misstatement due to fraud,. Reading rninutes of me?tlngs of those charged with govamance and reviewing correspondence with tax auth￿ill•S,. and In addressing the risk of fraud through management override of Gontrols, testing the approprialene55 of lournal enlries and other adjuslments: assessing vh)ether the judgements made in making accounting estimates are indicative of a potentlal bias., and evaluating Ihe business rationale of any sIgnific￿l transactions Ihat are unusual or outside the normal course of business. Vve also communicated relevant identified laws and regulation$ and potential fraud risks to all engagement leam members and r¢malned alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limrtations of an audit, Ihere is an unavoidable risk thal we may not have detected some material misslatements in the financial stataments, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as wlth any audit. there remains a hlgher risk of non-delection of irregularlties, as they may involve collusion. forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responslble for preventing non-compllance and cannot be expected to dètecl non- compliance wilh all laws and regulations. A further description of our responsibilities 13 avallable on the Financial Reporting Council's website at: https:11 WVoW.frc.org.uklauditorsresponslbllllies. This description forms part of our auditorfs report. 12-

CAMPHILL COMMUNITIES TRUST (NI) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CAMPHILL COMMUNITIES TRUST (NI) Us• of our report Thls report is made solely lo the charitable company's members, a8 a body, in a¢c¢rdance with Chapter 3 of Part 16 of the Companies Act 2008. Our audit work has been undertak8n so that might state to the charIta￿e company's members those matters we are required to state to them in an audltor's report and for no other purpose. To the fullest extent permitted by law, do not accept or assume responsibility to anyone other than the Charitable company and the charitable companls members as a body, for Lwr audit work. for this report. or for th& opinions we have fomied. Mr NSgo1 Moor A (S8nlor Statutory Audltor) for and on behalf of GMCG BELFAST J,-éJ4 Chartergd Accountants Statutory Audltor Chartered Accountants & Slatulory Auditor Alfred House 19 Alfred Street Belfast 8T2 8EQ 13-