COMPANY REGISTRATION NUMBER: N1018561 CHARITY REGISTRATION NUMBER: NIC101781 Camphill Community Clanabogan Company Limited by Guarantee Financial Statements 31 January 2025 SP MCCAFFREY & CO Chartered accountants & statutory auditor 50 Campsie Road Omagh Co Tyrone BT79 OAG
Camphill Community Clanabogan Company Limited by Guarantee Financial Statements Year ended 31 January 2025 Page Trustees, annual report {incorporating the director's report) Independent auditor's report to the members Statement of financial activities (including income and expenditure account) Statement of financial position Statement of cash flows 14 15 16 Notes to the financial statements 17 The following pages do not form part of the financial statements Detailed statement of financial activities 30 Notes to the detailed statement of financial activities 31
Camphill Community Clanabogan Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 January 2025 The trustees, who are also the directors for the purposes of company law, present Iheir report and the financial statements of the charity for the year ended 31 January 2025. Reference and administratlve detalls Registered charlty name Camphill Community Clanabogan NIC101781 Charity registration number Company registration number N1018561 Prlncipal office and reglstered 15 Drudgeon Road office Omagh Co Tyron@ BT78 1TJ The trustees Mr P Deas Mr K Matthews Mls D Stevenson Mr J Nevin Mls U Davey MIS A Peters Auditor SP Mccaffrey & Co Chartered accountants & slatutory auditor 50 Campsie Road Omagh Co Tyrone BT79 OAG Bankers Bank of Ireland 4-8 High Street Belfast BT128A
Camphill Community Clanabogan Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢ontinued) Year ended 31 January 2025 Structure, governanee and management Governing document Camphill Community Clanabogan is a company limited by guarantee (Regislration Number N1018561). The company is governed by its Memorandum of Articles of Association. In the event of the company being wound up, liability is limited to £5 per member. The company is recognised and registered by the Charities Commission for Northern Ireland (ref NIC1017811. Principal activity The principal activity of the company is the provision of housing, supported living, work and day opportunities, social and cultLAral activities for adults with a learning disability, acquired brain injury and autistic spectrum condition within a life sharing community selting. Recruiting and Appointing New Council Members The method of selection for all new council members is through appointment by existing council members. Tralnlng of New Council Members New members of the Management Council are supplied with a Council Trustees Induction Pack, programme of internal Board Development training is conducted, in addition to wider governance training opportunities that is facilitated through membership of NICVA and CO3. Decislon Maklng The Board of Trustees of Camphill Community Clanabogan are responsible for the overall legal and financial managem@nt of the communily and meets in plenary session every 2.months. Implementation of most of their policies is carried out by a set of mandated groups, to which the Board has delegated responsibility. The Board has mandated decision making to the following groups: Finance Committee Focus Group Relatlon5hips with any other charity or organisation The company is part of a worldwide charitable organisation and has relationships with the following companies within the Camphill movement in Northern Ireland Camphill Communities Trust (Nl), Camphill Community Holywood. Camphill Community Mourne Grange, Camphill Community Glencraig and Camphill Social Fund (Nl). Statement of Risks The main risks to the company are associated with being adequately funded to conlinue with caring for its vulnerable adults. Increasing care and support needs due to age and health as well as additional administration require additional resources and employed staff. The recruitment. and retention of suitably skilled and qualified staff including co-workers is an issue. The Board is responsible for all risks faced by the Community. Detailed considerations of risk are delegaled to the mandated groups established to deal with each of these areas. Risks are identified and assessed and controls established throughout the year. Through the risk management processes established, the Board is satisfied that all major risks identified have been adequately mitigated, where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
Camphill Community Clanabogan Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) {contlnued) Year ended 31 January 2025 Objectives and activitles We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activilies. Charity's Aims The principal aims of the company are the provision of Supported Living, Domiciliary Care and Work and Day Opporlunities for adults with a leaming disability, acquired brain injury, aulistic spectrum conditions and associated challenges within a life sharing sustainable community setting. Strategles for Achievlng Objectives The five core objeclives under the Quality Assessment Framework (QAF2)- -Asses5ment and Support Planning -security, Health & Safety -safeguarding and Protection from Abuse -Fair Access, Diversity & Inclusion -client Involvement and Empowerment and by ensuring continuous improvement to achieve higher standards. In addition, there are thirteen supplementary objectives and the company assesses its performance in meeting defined standards on an evidence based approach. RQIA seek to ensure that the organisation is committed to delivering safe, effective and compassionate care and that the service is well led. Camphill Community Clanabogan Camphill Community Clanabogan is one of four Northern Ireland Camphill Gommunities. situated on a working farm outside Omagh, County Tyrone. It provides domiciliary care, day and work opportunities for adults with learning disabililies and complex needs. The Camphill ethos is founded on the individual's intrinsic worth being valued and respected. Equality. inclusion and interdependence are implicit in way of life at Camphill Clanabogan. These values are based on community and human relationships and are underpinned by legislation and departmental guidance. The Community offers a life experience which covers many aspects: home, work, family, culture, spirituality and recreation. Strategic report The following sections for achievements and performance and financial review form Ihe strategic report of the charity.
Camphill Community Clanabogan Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (conllnued) Year ended 31 January 2025 Achievements and performance SUPPORTED LIVING SERVICE Camphill Community Clanabogan has 5 shared living houses and one independent living unit in which Domiciliary Care in Supported Living is provided. Care and support is provided by a trained workforce consisting of Vocational Co-workers, employed staff and Volunteer Co-workers. These houses are at the heart of our Community. Within its supported living service CCC has the capacity to accommodate 30 service users. Throughout the period of this report the service ran below capacity with a population of 28 resident service users. This year saw the moving on of two long-standing residents into nursing care placements. Following a serious untoward incident and subsequent re-evaluation of risk, a resident's placement was no longer deemed appropriate. CCC was required to provide a 7 month. holding situation for the individual with 1.1 daytime staffing in place until a suitable placement was found. There were three new admissions into the service, leaving the resident population at the end of January 2025 at 29. DAY OPPORTUNITIES The Day Opportunity settings provide meaningful and fulfilling work and activities to the internal resident population and also to external day attenders Day opportunities areas are operational 5 days a week. Settings include the farm, garden and estate, woodwork shop, weavery, bakery, the art class and music workshop. There are currently 12 day altenders on a sessional basis. Two new day attenders commenced the service in the year and two disengaged. HEALTH AND SAFETY H&S Managem•nt CCC have contracted out H&S services to an organisation who carry out an annual audit and provide relevant documentation and advice. The maintenance officer holds an IOSH qualification and coordinates and follows up on Health and Safety issues. A site wide audit was carried out this year by the primary H&S seNice and the recommendations from this have been followed up. Fire risk assessments undertaken by competent contractors are in place for all properties. In each setting health and safety checks are routinely carried out according to agreed schedule. Health and safety training undertaken during the year included- General heallh and safety Manual handling Infection control Food hygiene, Fire safety Specialised training tailored to need and task is sourced and facilitated when need is identified
Camphill Community Clanabogan Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (Continued) Year ended 31 January 2025 INCIDENTS NEAR MISSES AND COMPLAINTS RIDDOR- There were no RIDDOR reportable incidents l accidents during the year. Notifiable events Incidents / accidents Involving Service users - There were 75 incident reports submitted to service commissioners this year. This is 8 38 /0 increase on the previous year. The breakdown is below: Incident Category /0 increase decrease Personal accident l in'u Clinical Violence l Abuse l Harassment Near Miss Other 28 26 18 +100% +64% Th8se figures show a significant increase in clinical incidents with medication errors having increased from 7 to 16 accounts for a large part of this. None of these incidents resulted in significant injury to people. All were reported and recorded in accordance with policy and prOdureS Safeguarding Incldents There were in total six incidents of a safeguarding nature. All six incidents were reported to the relevant HSCT I HSE social worker and APP1 referrals were forwarded to or Advice and Resolution were sought from the alleged victim's HSCT Adult Safeguarding & Protection Team {AS&PT). The recommendations made by the AS&PT were implemented by CCC in close communication / collaboralion with the HSCT I HSE social worker l MDT Team. The other was a referral to the AS&PT, which was screened out. This is similar to the previous year. Further details in relation to safeguarding can be found in the Annual Position Report 2024. Medication Incidents There were 16 medication errors during the year which is an increase of 9 (128 % ) from the previous year. Thè errors happened across the setlings and no patterns or trends were identified. No ill effects were suffered as a result of Ihe medication errors. All medication errors were reported in accordance with CCC policies and procedures. Further details can be found in the Annual Analysis of Medication Report 2024. Complaints There were no complaints lodged this year. Maintenance, Repairs and Building The planned maintenance programme went ahead throughout the year and saw some significant works carried out to completion. There have been regular meetings and consultations with CHA in relation to maintenance works and the planned maintenance programme, HUMAN RESOURCES Recruitment and Retention CCC has over the years maintained very stable staffing levels but like many other social care providers recruitment and retention has come with difficulties in the years since Brexit and COVID. CCC operates in a challenging climate with high competition in relation to social care workers and additional cost associated with recruitment of intemational staff and volunteers. This year saw 13 staff disengage and g staff recruiled. The annual staff turnover rate was 270/0 this year, a significant
Camphill Community Clanabogan Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {contlnued) Year ended 31 January 2025 increase on the 11 % the previous year. There were disengagements from across the staff spectrum including the management team which lost two key members. There is an ongoing process of transition and of rebuilding the workforce. Staff Training Mandatory training requirements were adhered to. Training delivery this year was a combination of face to face, online and zoom training. All staff engage in relevant training opportunities, not only to satisfy mandatory requirements but to further professional development and increase the knowledge and skill base of staff. Regulation and Inspections RQIA RQIA carried out their annual unannounced inspection of Domiciliary Care in Supported Living on 3110812024. There were INO recommendations, both have been actioned. Diane Stevenson, the Chair of CCC Board has been appointed Registered Provider l Responsible Individual by RQIA on 2010912024. Supporting People In September 2022 Supporting People carried out their Quality Monitoring Assessment. ccc successfully passed the required standards of the Supporting People Quality Monitoring Tool. On 1310112025 CCC received its re-accreditation from Supporting People. NIHE. this is valid for 3 years. Quality Monltoring Quality assurance processes are integral to ensuring an ongoing high-quality Servi provision. Throughout the year the processes that drive service improvement are both formal and informal. Monthly Monitoring was carried out according to schedule throughout the year and reports were completed. Envtronmental Health An unannounced environmental health inspection of the Store and Bakery was carried out on 0810712024. The overall findings were highly satisfactory and the food hygiene rating remains 5. The annual inspection of the Creamery was completed by DAERA on 1410812024. Some minor recommendations were made. PR Throughout 2024 CCC hosted events to celebrate ils 401h anniversary -open Day on 0110612024 was a success with approx. 350 guests. -The Just Us exhibition was launched in Ihe Strule Arts Centre on 0110812024, showcasing a selection of crafts and artwork by CCC makers - residents. day attenders, staff and volunteers. The exhibition run throughout the month of August. -CCC's 40th anniversary celebration took place on 2910912024, Michaelmas Day. with a shared meal and entertainment. -A new brochure marking 40 years of CCC has been produced. There was good coverage in the Socal newspapers and on social media. Review of Performance against Objectives The Board continue to ensure the process of self-assessment against the Quality Assessment and Improvement Framework issued by Supporting People and the adherence to the standards and regulations set out by RQIA for Domiciliary Care in Supported Living and the guidelines issued by DHSS and WHSCT for Day Opportunities.
Camphill Community Clanabogan Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlntsèd) Year ended 31 January 2025 The Board and CCC Management Team were engaged with external professional advisors in the progression of governance and operational management issues, developing policies. procedures and guidelines for decision making to ensure compliance with HMRC and the Nl Charity Commission's requirements. This also included development of Role, Remit and Function of the various groups and committees within CCC and Memoranda of Understanding between them. Flnancial review Review of the Buslness The Community is non-profit making with net incoming resources of £66,629 for the year. The management continues to be engaged in ongoing efficiency savings and is aware of the sustainable use of resources. Plans for Future Periods During the coming year we plan to continue to focus on controlling costs and improving internal efficiency, while maintaining the high standards of care provided. A 5 year business plan will be prepared in the incoming year detsiling the revised strategic objectives of the Community. Reserves Policy The trustees of Camphill Community Clanabogan have set a reserves policy which requires that reserves be maintained al a level which ensures that the charity's core activity could continue during a period of unforeseen difficulty and to assist in the future strategic development of the organisation. The trustees have agreed that the Charity should endeavour to hold reserves at an amount not less than £1,767,643 in an effort to minimise the risks identified by the Charity and to fund the projects as contained within the business plan. Events after the end of the reporting period Particulars of events after the reporting date are detailed in note 25 to the financial statements. Trustees. responsibilities Statement The trustees. who are also directors for the purposes of company law, are responsible for preparing the trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice>. Company law requires the charity trustees to prepar8 financial statements for each year which give a true and faif view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.
Camphill Community Clanabogan Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 January 2025 In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP., make judgments 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- prepa ihe financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any lime the financial position of the charity 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 charity and hence for laking reasonable sleps for Ihe prevention and detection of fraud and other irregularities. Auditor Each of the persons who is a trustee at the date of approval of this report confirms that: so far as they are aware, there is no relevant audil information of which the charity's auditor is unaware., and they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006. The trustees, annual report and the strategic report were approved on 13 October 2025 and signed on behalf of the board of trustees by.. Mls D Stevenson Trustee
Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan Year ended 31 January 2025 Oplnion We have audited the financial statements of Camphill Community Clanabogan (the 'charity') for the year ended 31 January 2025 which comprise tho slatement of financial activities (including income and expenditure account), statement of financial position, siatemenl of cash Ilows and Ihe related notes. 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 Slandards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 January 2025 and of its incoming resources and application of resources. including its income and expenditure, for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with the requirements of the Companie5 Act 2006. Basls for opinion We conducted our audit in accordance with Intemational Standards on 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 tho FRC'S Ethical Standard, and we have fulfilled our other @thical responsibilities in accordance with these rèquirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢luslons relating to going concern In auditing the financial ststements. we have concluded that the trustees, 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 condilions that, individually or collectively, may cast significant doubt on the charity's ability lo continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going conrn are described in the relevant sections of this report.
Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan (¢ontinuedJ Year ended 31 January 2025 Other information The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other infomiation. Our opinion on the financial slatements does not cover the other information and, except to the extent othetwise 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 inconsislent with the financial statements or our knowledge obtained in the audit or olherwise appears to be malerially 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 slatements 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 that fact. We have nothing to report in this regard. Opinions on other matters prescrlbed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, report for the financial y8ar for which the financial statements are prepared is consistent with the financial statements; and the trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are requlred to report by exception In Ihe light of the knowledge and understanding of the charity and its environment oblained in the course of the audit, we have not identified material misstatements in the trustees, report. 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: adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of tfUStees' remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit. 10-
Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan {¢ontlnued} Year ended 31 January 2025 Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatemenl. 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 Ihe 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. Audltor's responslblllties 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, bul 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. Irregularities, including fraud, are instance5 of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularilies, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below- We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriale to provide a basis for our opinion. In identifying and assessing risks of material misstatement in respect irregularities, including fraud and non compliance wilh laws and regulations, we considered the following-. -the ability of management to override controls -the nature of the industry and sector, together with the performance of the entity-lhe use of estimates and judgements in the preparation of financial statements As a result of the above we have considered the opportunities that may exist within the entity for fraud and identified the grealest potential for fraud to be management override of controls. In common with all audits under ISAS {UK)we are required to perform specific procedures to respond to the risk of management override. In response to the above potential risks we have responded by: -we review minutes of meetings for reference to any breaches in laws and regulations and past instances of fraud -we discuss risk of fraud at the audit team meeting, including fraud relating to revenue recognition. related parties. and management override and financial statements disclosures -we discuss with management as to how they access, identify and respond to fraud risk within the company. 11
Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan (conunuedj Year ended 31 January 2025 As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misstatement of the financial statements. whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit prOdureS that are appropriate in the circumstances, but not for the purpose of expressing an opinion on th@ effediveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees, Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainly exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up to Ihe date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan (continued) Year ended 31 January 2025 We communicate with those charged with govemance regarding, among other matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely lo 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 to 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 and the charity's members as a body, for our audit work. for this report, or ft)r the opinions we have formed. Th pson (Senior Statutory Auditor) For and on behalf of SP Mccaffrey & Co Chartered accountants & statutory auditor 50 Campsie Road Omagh Co Tyrone BT79 OAG 13 October 2025 13
Camphill Community Clanabogan Company Llmited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 January 2025 2025 Restricted funds Total funds Total funds 2024 Unrestricted funds Note Income and endowments Donations and legacies Charitable activities Investment income 107,623 1,558,332 11,935 98,934 593,836 206,557 2,152,168 11,935 77,306 1,972,081 5,006 Total income 1,677,890 692,770 2,370,660 2,054,393 Expendlture Expenditure on charitable activities Total expenditure 1,710,195 593,836 2,304,031 2,304,031 2,034,189 1,710,195 593,836 2,034,189 Net income (32,305} 98,934 66,629 20,204 Transfers beeen funds 28.934 (28,934) Net movement in funds (3,371) 70,000 66.629 20,204 Reconciliation of funds Total funds brought forward Total funds carried forward 2,999,585 2,996,214 45,195 115,195 3.044,780 3,024,575 3.044,780 3,111.409 The statement of financial activities includes all gains and losses recognised in the year. All income and expendilure derive from continuing activities. The notos on pages 17 to 28 form part of these financial statements. 14-
Camphlll Community Clanabogan Company Llrnlted by Guarantee Statemènt of Flnancial Posltion 31 January 2025 2025 2024 Note Fixed assets Tanglble fixed assets Curr•nt assets Stocks Doblors Inveslmeni8 Cash at bank and kn hand 15 1,900.814 1,944.724 16 17 18 110.613 304,081 121,745 1,713,142 2249,$81 131.442 194,586 117,350 1,575,905 2.019.283 Credltors: amounts falllng wlthin onè yoar Not cumanl assets 20 1,038.986 919.228 1,210,595 1.1(10,055 3,111,409 3,044.779 3.111,409 3.044,n9 Total assets less curr•nl Ilabllltles Net a•$•ts Fund¥ ot the charlty Restricted funds Unrestricted funds 115,195 2.996,214 3.111.409 45,195 2,999.S85 3,044.780 Tolal eharlty funds 22 These financlal ststements were approved by the board ol twstees and authorised for issue on 13 October 2025. and are slgrBd on behalf of th8 board by: Mr K Matthews Trustee Mls D Stevenson Trustèe The note$ on pages 17 10 28 forni put ol Iheae flnanclal Btatemènl$. -15-
Camphill Community Clanabogan Company Limited by Guarantee Statement of Cash Flows Year ended 31 January 2025 2025 2024 Note Cash flows from operating activities Net income 66,629 20,204 Adjustments for.. Depreciation of tangible fixed assets Other interest receivable and similar income Accrued expensesl(in¢ome) 102,726 {11,935) 20,039 101,480 {5.006) {50,657) Changes in.. Stocks Trade and other debtors Trade and other creditors 20,829 1109,4951 99,719 188,512 (25,782) 18,473 82,146 Cash generated from operations 140,858 Interest received 11,935 5,006 145,864 Net cash from operating activities 200,447 Cash flows from investing activities Purchase of tangible assets Nel cash used in investing activities (58.816) (58,816) (38,838) {38,838) Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 141,631 1,693,255 107,026 1.586,229 19 1,834,886 1.693,255 The notes on pages 17 to 28 form part of these financial statements. 16-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements Year ended 31 January 2025 General information 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 15 Drudgeon Road, Omagh, Co Tyrone, 8T78 1TJ. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard appli¢able in the UK and the Republic of Ireland., the Statement of Recommended Practice applicable to charilies preparing iheir 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. Accounllng policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain 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 key sources of estimation 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 expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or Ihrough the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 17-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 January 2025 Accounting policies (conlinued) Incoming resources All incoming resources are included in Ihe 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 categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and ils amount 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 is impractical to measure reliably, in which case the value is derived from the cost lo the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracls for the supply of services 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 if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods, expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further ils charitable aims for the benefil of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable aGtivities. other expenditure includes all expenditure Ihat is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated direclly to that activity. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consistent basis. Tanglble assets 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 impaiment losses. 18-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements (¢ontinuedJ Year ended 31 January 2025 Accounting policies (contlnued) Tangible assets (contlnued) 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 slatement of financial aclivities. 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. Depreciation Depreciation is calculated so as lo write off the cost or valualion of an asset, less its residual value. over the useful economic life of that asset as follows- Freehold Property Leasehold Property Fixtures & Fittings Motor Vehicles Plant & Machinery Not Depreciated 4°/0 Straight line 25 /0 Straight line 15 % slraight line 10°/o slraight line Impalrment of flxed assets 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 reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset. an estimate is made of the r&coverable amount of the cash-generating unit to which the asset belongs. The cash-generating 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 impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisilion date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination. irrespective of whether other assels or liabilities of the charily are assigned to those units. Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. 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. 19
CamphAII Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements fcontlnued) Year ended 31 January 2025 Accounting policies (continued) Financial instrumenls (Gontlnued) Basic financial instruments are initially recognised at the amount receivable or payable including any related transaclion cosls. Current assets and current liabilities are subsequently measured at the cash or other consideration 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 fair value can otheNise b8 measured reliably. the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case Ihe asset is measured at the present value of the future payments discounted at a markei rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in Ihe 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 appropriat@ 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 financial 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. Defined contribution 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 nol expected to be settled wholly within 12 months of Ihe end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. -20-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements fcontlnued) Year ended 31 January 2025 Limited by guarant•e The company is limited by guarantee, the members being required to pay no more than £5 in the event of a winding up. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2025 Donations Donations Wolfson Foundation Lottery Funding - Orchard & Chicken Coop Grants NIHE Covid Grant Young Co-workers funding Social Fund Incorne 33,648 70,000 28,934 103,648 28,934 42.922 42,922 other donations and legacies Craigowen Housing Association Old Age Pension Refunds Open Day Income 15,000 12,585 3,468 107,623 15,000 12,585 3,468 206,557 98,934 Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations Wolfson Foundation Lottery Funding - Orchard & Chicken Coop Grants NIHE Covid Grant Young Co-workers funding Social Fund Income 11.076 11,076 9,690 9,690 7.335 14,616 6,021 7,335 14,616 6,021 Other donations and legacies Craigowen Housing Association Old Age Pension Refunds Open Day Income 15,000 13,568 15,000 13.568 67,616 9,690 77,306 21
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 January 2025 Charltable activities Unrestricted Funds Restricted Total Funds Funds 2025 Sundry Income Renewable Heat Incentive Rental Income Farm Bakery Weavery Woodwork Care package Supporting people Resident's charges Supporting people - Self funders CandlelPottery Employee 'live in expenses, 3,035 3,035 28,259 25,142 238 1,669 934 1.047.398 28,259 25,142 238 1,669 934 1,047,398 588,581 409,107 5,255 588,581 409,107 5,255 42,550 42,550 1,558,332 593,836 2,152,168 Unrestricted Funds Restricted Total Funds Funds 2024 Sundry Income Renewable Heat Incentive Rental Income Farm Bakery Weavery Woodwork Care package Supporting people Resident's charges Supporting people - Self funders CandlelPottery Employee 'live in expenses, 9,451 712 23.583 22,023 694 995 521 965,429 9,451 712 23,583 22,023 694 995 521 965,429 530,026 340.595 12,632 209 65,211 1,972,081 530,026 340,595 2,972 209 65,211 9,660 1,432,395 539,686 Investmant income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank Interest 11.935 11.935 5,006 5,006 -22-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 January 2025 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Community costs Farm Estate & garden Bakery Weavery Woodwork Potterylceramics Support costs 1,628,316 66,680 3,350 4,754 1,073 397 772 4,853 593.836 2.222.152 66,680 3,350 4,754 1,073 397 772 4,853 2,304,031 1,710,195 593,836 Unrestricted Funds Restricted Total Funds Funds 2024 Community costs Farm Estate & garden Bakery Weavery Woodwork Potterylceramics Support costs 1,446,457 26,316 6,081 7.635 1,540 346 525 4,816 540,472 1,986,929 26,316 6,081 7,635 1,540 346 525 4.817 1,493,716 540,472 2,034,189 Expenditure on charitable activities by activity type Activities undertaken directly Support costs Total funds 2025 Total fund 2024 Community costs Farm Estate & garden Bakery Weavery Woodwork POttery1raMicS Governance costs 2,222,152 66,680 3,350 4,754 1,073 397 772 2,222,152 66,680 3,350 4,754 1,073 397 772 4,853 2,304,031 1,986,929 26.316 6,081 7,635 1.540 346 525 4.817 4,853 2.299,178 4,853 2,034,189 -23-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements fcontlnued) Year ended 31 January 2025 10. Analysis of support costs Analysis of support costs activity l Total 2025 Total 2024 Governance costs 4,813 4.813 4,813 11. Net income Net income is stated after chargingl(crediting): 2025 2024 Depreciation of tangible fixed assets 102,726 101,480 12. Audltors, remuneratlon 2025 2024 Fees payable for the audit of the financial statements 4,813 4.813 13. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows= 2025 2024 Wages and salarie5 Social security costs Employer contributions to pension plans 1,074,271 80,194 24,104 1.178,569 891,609 68,028 19,339 978,976 The average head count of employees during the year was 56 (2024: 49). The average number of full-time equivalent employees during the year is analysed as follows= 2025 No. 2024 No. Number of Staff 56 49 No employee received employee benefits of more than £60,000 during the year (2024: Nil). 14. Trustee remuneration and expenses No trustee received any remuneration or other benefits from employment with Camphill Community Clanabogan or any other related entity. However as outlined in Note 26 (Related Parties) one trustee lives within the community and their living expenses are paid by the community. -24-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements (Gontlnued) Year ended 31 January 2025 15. Tangible fixed assets Long Freehold leasehold Fixtures and property property fittings Motor vehicles Equipment Total Cost At 1 Feb 2024 Additions 623,910 1,499,972 9,877 633,787 1.499,972 50.861 7.399 126,555 4,500 454,294 2,755,592 37,040 58,816 491,334 2,814,408 At 31 Jan 2025 58.260 131,055 Depreciation Al 1 Feb 2024 Charge for the year 5,683 336,762 37,910 118,031 312,482 810,868 59,999 8,225 6,680 124,711 27,822 102,726 At 31 Jan 2025 5.683 396,761 46,135 340,304 913.594 Carrying amount At 31 Jan 2025 628,104 1,103,211 618,227 1,163,210 12,125 6.344 151,030 1,900,814 141.812 1,944.724 At 31 Jan 2024 12,951 8,524 16. Stocks 2025 2024 Raw materials and consumables 110,613 131,442 17. Debtors 2025 2024 Trade debtors Prepayments and accrued income Other debtors 294,369 5,932 3.780 186,632 7,172 782 304.081 194.586 18. Investments 2025 2024 Money held on behalf of residents 121,745 117,350 -25-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements (Continued) Year ended 31 January 2025 19. Cash and cash equivalents Cash and cash equivalents comprise the following". 2025 2024 Cash at bank and in hand Short-term deposits 1,713,142 121,745 1,834,887 1,575,905 117,350 1,693,255 20. Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income Money held on behalf of residents Other creditors 73,200 121,743 844,043 53,161 117,347 748,720 1,038,986 919,228 Other creditors above comprise the following: 2025 2024 Camphill Social Fund (Nl) Old Age Fund 359,460 484,583 844,043 299,137 449,583 748,720 21. Pensions and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £24,104 (2024.. £19,339). -26-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 January 2025 22. Analysis of charitable funds Unrestrlcted funds At l February 20 24 At 31 January 2 025 Income Expenditure Transfers General funds Reva5uation Reserve 2.258.585 741,000 1,677,890 (1,671.195) (39,000) 1,677,890 (1,710.195) 28,934 2,294,214 702,000 2,999,585 28,934 2.996.214 At 1 February 20 23 At 31 January 2 024 Income Expenditure Transfers General funds Revaluation Reserve 2,198,594 780.000 1,505,017 (1.454,716) (39,000) 1.505,017 (1,493,716) 9.690 2,258,585 741.000 2,978,594 9,690 2,999,585 Restricted funds At 1 February 20 24 At 31 January 2 025 Income Expenditure Transfers DFC-Supporting People Funding Donations Account Gift of land from CCTNI Innovative Fund Lottery Fund - Orchard & Chicken Coop Wolfson Foundation 593,836 70,000 (593,836) 20,195 25,000 90,195 25,000 28.934 (28,934} (28.9341 45.195 692.770 (593.836) 115,195 At 1 February 20 23 At 31 January 2 024 Income Expenditure Transfers DFC-Supporting People Funding Donations Account Gift of land from CCTNI Innovative Fund Lottery Fund - Orchard & Chicken Coop Wolfson Foundation 539,686 (539.686} 20,195 25,000 786 20.195 25,000 (786) 9,690 (9,690) 45,981 549,376 {540,472) (9,690) 45,195 -27-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Financial Statements (Continued) Year ended 31 January 2025 23. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 1.875,814 2,159,386 {1,038,986) 2,996,214 25,000 90,195 1.900,814 2.249,581 (1,038,986) 3,111,409 115.195 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 1,919.724 1,999,088 (919,228) 2,999,584 25,000 20,195 1.944,724 2,019,283 (919,228> 3,044.779 45.195 24. Analysis of changes in net debt At At 1 Feb 2024 Cash flows 31 Jan 2025 Cash at bank and in hand Current asset investments 1,575,905 117,350 1,693,255 137,237 4.395 1,713,142 121.745 141,632 1,834.887 25. Post balance sheet events As previously reported. the trustees identified issues with Ihe appointment of trustees and charity members, which were not made in accordance with the Articles of Association. The trustees took steps to ensure the Board was correct5y constituted in May 2023 and that the trustees were appointed as charity members in accordance with the Articles of Association. The Board commenced the process under the Articles of Association to invite individuals to apply as charity members, however this matter is now the subject of legal proceedings. The Board have continued to inform the Charity Commission for Northern Ireland of the matter, as required. The Charity has sufficient reserves to meet fulure legal costs. 26. Related parties No members of the Board of Trustees received any remuneration during the year, however two trustees live within the Communily and their living expenses are paid by the CommLAnity. It is not practical to quantify these expenses. Camphill Community Clanabogan is also linked to Camphill Communilies Trust {Nl)- One member of Camphill Community Clanabogan's Management Council sat on the Management Council of the Trust. It is Camphill Communities Trust (Nl) that own the freehold to the majority of the property as used by the Charity. An annual rental charge of £21,000 is paid by the Charity to the Trust in this respect. -28-
Camphill Community Clanabogan Company Limited by Guarantee Management Information Year ended 31 January 2025 The following pages do not form part of the financial statements. -29-
Camphill Community Clanabogan Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 January 2025 2025 2024 Income and endowments Donations and legacies Donations Wolfson Foundation Lottery Funding - Orchard & Chicken Coop NIHE Covid Grant Young Co-workers *unding Social Fund Income Craigowen Housing Associalion Old Age Pension Refunds Open Day Income 103,648 28.934 11,076 9.690 7,335 14,616 6,021 15,000 13,568 42,922 15,000 12.585 3,468 206,557 77,306 Charitable actlvltles Sundry Income Renewable Heat Incentive Rental Income Fann Bakery Weavery Woodwork Care package Supporting people Resident's charges Supporting people- Self funders CandlelPottery Employee 'live in expenses, 3,035 9.451 712 23,583 22.023 694 995 521 965,429 530.026 340,595 12,632 209 65,211 28,259 25,142 238 1,669 934 1,047,398 588,581 409,107 5,255 42,550 2,152,168 1,972,081 Investment income Bank Interest 11,935 5.006 Total in¢ome 2,370,660 2,054,393 -30-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities Year ended 31 January 2025 2025 2024 Expenditure on charitable activities Community costs Activities undertaken directly Direct charitable activity 1 wageslsalaries Direct charitable activity 1- employerfs NIC Direct charitable activity 1 pension costs Agency fees (night care) Direct charitable aclivity 1 depreciation Employment costs Open day expenses Medical Expenses Community expenses Co-worker old age fund Telephone & internet Motor & travel Legal & professional fees Printing, stationery & postage Professional memberships and subscriptions Renlal charge made to CCTNI Social fund Insuranc8 Light & heat Household expenses Training and education Food Repairs & renewals Bank fees Water & rates Mgmt. AccountslPayroll fees PR expenses Cultural Sundry expenses 40th Anniversary Expenses Foreign Exchange Expense payments (Reimbursed by Social Fund) 1,074,271 80,194 24,104 67,958 102,726 5,037 1,860 4,674 129,986 35,000 20,220 44,053 42.615 4,760 3,321 20,990 60,323 64,611 147,018 32,594 5,888 109,197 59.549 4.010 4,363 2,100 1,563 9,576 733 11,449 366 47,043 891,609 68,028 19,339 63,353 101,480 6,243 5,564 144.341 50,000 20,016 43,042 57,342 4,777 6,971 21,000 61,460 59,689 128,726 37,139 9,457 99,303 68,279 1,656 2,244 3,660 2.173 8.998 1,040 Carried forward 2,222,152 1,986,929 31
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Detailed Statement of Financial Actlvities (contlnued) Year ended 31 January 2025 2025 2024 Brought forward 2,222,152 1,986,929 2,222,152 1,986,929 Farm Activities undertaken dlrectly Direct charitable activity 2 - opening slock Direct charitable activity 2 - purchases Direct charitable activity 2 - closing stock 56,009 55,327 (44,656 66,680 38,959 43,366 (56,009) 26,316 Estate & garden Activities undertaken directly Direct charitable activity 3 - purchases Bakery Activitles undertaken dlrectly Direcl charitable activity 4 - opening stock Direct charitable activity 4 - purchases Direct charitable activity 4 closing stock 3,350 6,081 574 5,679 {1,499) 4,754 1.314 6,895 {574) 7,635 Weavery Activltles undertaken directly Direct charitable activity 5 - opening stock Direct charitable activity 5 - purchases Direct charitable activity 5 - closing stock 9,826 191 (8,944) 1,073 9,880 1,486 (9,826) 1,540 Woodwork Activities undertaken directly Direct charitable activity 6 - opening stock Direct charitable activity 6 - purchases Direct charitable activity 6 closing stock 3,627 872 {4.102) 397 3,627 346 (3,627) 346 Potterylceramlcs Activities undertaken dlrectly Direct charitable activity 8 - opening stock Direct charitable activily 8 - purchases Direct charitable activity 8 - closing stock 3,083 {44) (2,267) 772 2,976 632 13,083) 525 Governance costs Govemance costs - audit fees 4,853 4,817 -32-
Camphill Community Clanabogan Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities (contlnuedj Year ended 31 January 2025 2025 2024 Expenditure on charitable activities 2,304,031 2.034,189 -33-