Company Reglstrallon Number: N1007481 Charty Number: NIC101927 Camphill Community Glencralg (A Company limit•d by guarantee, not havlng a shar• capltsl) Annual Report and Audited Financial Statements for the financial year ended 31 January 2024 AD%IWGFD 2010812024 COMPANIES HOUSE A12 DNTCA Llmlted Chartered Accountants and Statutory Auditor Ornieau House 91-97 Ormeau Road Belfast 8T7 1SH
Camphill Community Glencraig IA company llrnlt by guarante•. not having a $h•r• ¢apitsl) CONTENTS Pag• Trustees, and Other Infomation Trustees, Annual Report 4-14 Statement of Trustees, Responsibilities 15 Independent Auditor's Report 16-18 Statement of Financial Activities 19 8alance Sheet 20 Statement of Cash Flows 21 Notes to the Financial Statements 22-30
Camphill Community Glencraig IA ¢ompany Ilmlt9d ty guirnnieè. not havSng a $hare capital) TRUSTEES. AND OTHER INFORMATION Trustees Mr Oscar Donnelly Mr Robert Lockhart Ms Ekaterina Lopez Mr Gerald Patrick Mccann Mrs Rosalind Mcsparron Dr Elizabeth Mitchell Mrs Sarah Kathleen O'Brien Mrs Frances Shannon Ms Koulla Yiasouma (Appointed 31 May 2023) Mr John Frederick Young Company S•¢retsry MryJ RosalSnd Mcsparmn Charlty Numb•r In Northern Iroland NIC101927 Company R•gi•traUon Numbor N1007481 R•gl¥t•r•d Offlco and Prln¢lpal Addrè98 4 Seahill Road Holywood BT18 ODB Northern Ireland Audltorn DNTCA Limited Chartered Accountants and Slalutory Auditor Omeau Housa 91-97 Ormeau Road Belfasl BT7 1SH Prlnclpal 8ank•rn Bank ol Irelènd Belfast 8T2 7FW Northern Ireland Soll¢ltor• Cleaver Fulton Rankin 50 Bedlord Street Belfasl BT2 7FW Northem Ireland
Camphill Community Glencraig IA company Ilmlted by guarantee. not havlng o Share capKall TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 The trustees present their Trustees. Annual Report. combining the Directors. R8POrt an(5 Trustees, Report. and the audited finanGial 5tstements for the financlal year ended 31 January 2024. The financial ststements are prepared in accordance vhth the Companies Act 2006, FRS 102 'The Financlal Reporting Standard 8pplicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities prepanng their financial statements in accordance with th& Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. The Trustees, Report contains the infonnation roquid lo b8 provided In the TnJslees' Annu81 Report under the Statement of Recommendèd Practice {SORPI gUelIneS. The trustees of the charity are also charity trustees lor the purpose of charity law and under the chadtys consts'tutson are known as members of the board of trustees. In this report the trustees of Camphill Community Glencr8ig present a summary of its purpos8. govefnance. aclivits'es, achievements and finances for the finanaal year 31 January 2024. The charity Is a register8d charity and hence the report and results are pre88nted in a form which complies with tha requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic ol Ireland FRS 102. the organisatson has implemènted its recommendats'on$ where relevant in these financial statements. Flnanclal R•8ult• At tre end of the financial year the chanty ho9 assets of £4,083,14912023 - £3,402,394) and liabilities of £1.888,875 {2023 - £1,390,557). The nel assets ol the charity have increased by £182,437. Trustee8 The tru8tee$ who seprfed throughout the ffinancial year, except as noted, were as follows". Mr Oscar Donnelly Mr Robert Lockhart Ms Ekalenna Lopez Mr Gerald Patrick Mccann Mrs Rosalind Mcsparron Dr Elizabeth Mitthell MryJ Sarah Kathleen O'Brien Mr5 Frances Shannon Ms Koulla Yiasouma (Appointed 31 May 2023) Mr John Frederid( Young In accordance with the Constitution, th& trustees retire by rotation and, being eligible, offer themselves for re4lection. The secretsry who served during the financSal year was: Mrs Rosallnd Mcsparron Compllanc• wlth Sector-wlde Leglslatlon and Standard$ Th8 charity engages pro-actively vilh legislation. stsndards and deS which are dèveloped for the Sector. Camphlll Community Glencraig sub$¢ribe$ to and is compliant with the follaw¢ng,' Th8 Companies Act 2006 The Charib'es SORP IFRS 102)
Camphill Community Glencraig (A company limited by guarantee. not having a $har• caphal TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 1. Oblecllves and Activltles Glencraig's trustses are pleased to present a year*nd report which covers the period from February 2023 to January 2024, the 69th year since the establishmenl of Camphill Community Glencraig, which opened in 1954 as part of a worldwide nehvork of Camphill Communities. On 2111 Aprll 2024, we vlll celebrale the Gl8ncraig but in Ireland, as rt wag from communities were "planted.. VEARS 70th anniversary ol Camphill. not just at Glencralg thal many other Camphill 1954 - 2024 In Camphill communities, ¢hildren. young people and adults with developmental difficultses have historically lived logether with co-worf(ev5 (volunteers) and their families to create an intentional community. Whilst fewer ¢workerS are choosing to live this way and more have transferred to being employed, Glencraig Continues lo be a community which encompasses educatlon, vocational ure, and support for individuals with learning difficulliey, many of them significant. Camphill Community Glencraig's objectives, 8$ sel out in the Articles of Association. are, lo relieve sickness, promote good health, provide care to and advance the edUtIon and training of.. pèople with a disability (whether mental Of physical), the young, the old or people othewse in need, in accordance with the principles of Dr Rudolf Steiner and Dr Karl Koenig, particularly {without limrtationl by the establishment and mainlen8nce of intentional communilieg in the form of villages. residential houses. day centres, kindergartens, schools, colleges or types of soaal and aducational community, in which beneficiaries Ilve and WO and to which they olheThvise resort, In ¢omrnunlty wlth persons provlding SUPPOrt knr)wn as ¢QtrWOrt<ers.' The ihree essentials of a Camphill Community as aCUlated by Karf Koenig include reeognizing th8 wholeness of each individual, striving towards personal inner development and bringing equality, freedom and fellowship into our communitses.
Camphill Community Glencraig (A Company Ilrnlted by guardntee. not havlng • $havg capStall TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 2. Wison. Mlsslon. Values Camphill Community Gl8nuaig is a person-centred therapeutic community Whe chIn and adults leaming disabilities can live a meaningfvl life and develop to their full potential through a holisty'c creative approach. We offer Choi and purpose within a sustainable nurturing environmont whilst working in dose partnership with families and key stskeholders in Northem Ireland. Our Values P ositiwty O pportunity T ranspargncy E oualty N ature T herapeutlc I ndusivity A ccountsbility L Ife-Long Learning
Camphill Community Glencraig IA company Ilmlted by guartntetr, not havlng a share capltall TRUSTEES, ANNUAL REPORT for the financlal year ended 31 JanLsary 2024 3. Summary Camphill Communty Glencraig provides servi$ to both adults and children from all 5 Health Trusts in Northern Ireland and the Education Authority. We also have 5 adult residents from 3 Community Health Organisations in the Republic of Ireland. Slralegic and operational meetings with key stakèholders including the 5 Health Trusts in Northem Ireland. the newly formed SPPG (Depl of Heath Strategy Planning & Performanc4 Group), the Education Authority and the Health Service Executs've In th8 Republic of Ireland and RQIA continued dunng the year. ilst meets'ng slatutory regulatory standards and offering high quality care to children and adulls with learning difficulties and complex needs, Glencraig, like other Camphill communitr'es. continues to face a significant range of challenges and nsks, including Ihose arising trom striving to maintain an intentional communty. These challenges indude the dedin8 in the number ol long-tèrn Cowworkers who are aclively at work in the community (cuffenY 6 plus 6 children) and ch005e a life-sharingl community vocats'on and the implications of BXIt, vthich continues to cause uncertainty and affect the recruitment of volunteers from continentsl Europe, where many co-workers hav8 Iradilionally come from. In addition, we have a number of cworkers (currently 101 who have reduced thèlr dirgGt Involvement in work and Care, but Still participate in community 8cbvitie5 in a meaningful and important way. In April 2023, the European Grant Scheme (European Solidarity Corps) came lo an end. but Glencraig was able to recruit 24 volunteers for bae8n five and e1ve months, from a range of nationalities including 11 from Europe. 8 from Alrica, 3 from South Arnedca and 2 from Asia. Glencraig's trustees remain very keen to tsIn the spint and ethos of 'Camphill', which has made such a valuabl8 contribution to the provision of care for its residents and other attendees, and develop a blended model that axommodates the inrJeasing number of employed staff (currently 365, previously 310} as well as our long-tem and short-lemi co-workers bringing thè lolal of people difecily Involved in the Glencraig Community lo well over 400 lincludlng those in our carel. Despite the effects of the Covid pandemic, our $enior management team contsnued woiking on a vIsed strateglc focus for 2022-2025 which is: Putting Our Beneficiaries Fifst Human Resources.. Staffing & VolunteerlrMJ Financial Resour8.. Sustainability Unique Glencraig Di$'n1venesS & Camphill Approach Enwronmental Resources.. Facilities & Estate Maintenance Portner & Statutory Relationships.. Signfficant strategic prc*Jress towards the achievement of these priorities in the period induded.. Ongoing support for over 60 adu115 and 20 thildren and their framilies Our Adult Day ca Centre reached ils fvll capacity of 28 Adults. The School reachad its capacity of 17 and so we recruited a 4th teacher and conducted a strateglc review. Our Children's Residential home rémained at capacity with the re-appointmenl of a registered manager. A recruitment strategy which included Tier 2 visa applicants brought Adult Residential t¢)ward Iljll employment and
Camphill Community Glencraig (A company Ilmlted by guarant4e, not having a share capltal TRUSTEES. ANNUAL REPORT for the ffinanaal year ended 31 January 2024 a Significant decrease on the use of agency stsff. A new HR IT system was introduced. Team building activity days were facilitsted at Lome House A Joint Negotiating and Consullalive Committee w85 Set up in agreement with the union Unison. There has been an on*oin9 focus on Positive Behaviour Support The roll out ol our"Dis¢overing Camphill. Induction iniliative continued An in-house Glencr8ig Community Circus was set up to support residents. A strategic working group was launched. The firyJt steps have been taken to create 8 communty inrtialive group There has been significant development ol the site and properties including the redevelopment of the Weavery and Store buildings. Woth has been - and continues to be - done to shap9 poliGy in Heatth & Social Care in partnership with ARC NI regarding SUPPQrting people with leaming difficulbes and complex speaal needs and in Education which included the visit of Dr Mark Browna, Pemianent Secretsry of the Departrnent of Education 4. A noi• about Covld 19 Covid was a catslyst for many changes during 2020-2023. The fourth year of Covid (March 2023-February 2024) required on-going daity reporting to the RQIA, but outbreaks were few and managed within nomal 8ickneg9. Acllvlties such as home vlsiting from parents 8long with Iravel and holidays retumed to normal and the booster program was again rolled out to residents during the year. 6. Chlldren'8 and Adult Servlees AQA A•••s$m•nt A¢hl•v•m•nt• IA••o••ment & Quallll¢atlon Alllanc• One of the quality 85suran Measurement tools we use is the AQA assessment And yet agaln there were very significant aGhievements across the community by adults an children. These reiVed very positsve feedback from the UAS assessment reporL We deliver AQA Unit Award. * Scheme AQA Cgrtlfl¢at•8 Achl•ved 2023 Glencraig School- 119 {previously 811 Adult Day Care- 138 {previousty 126) Adults ResidentiallDay Ops- 97 {previousty 93) Total Certificates Athieved Glencraig- 354 (previously 300) Total Entrants achieving at least 1 Certificat8- 66 Iprevlously 50) The 354 certIfi¢te$ achieved by 66 paopl8 covèred 143 different top1 and bear witness to an outstanding achievement by the residents and day attenders CODcemed as well as by the staff and co-workers who supported them.
Camphill Community Glencraig {A Company Ilmtied by guaraniee, not ha¥lng a share capltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 Therapiès A range of therapeutic activities (Eurythmy, Circus skills, dance, farm. 9arden, Craft, market garden. fruit production) was provided regulai1y over the course of the year along Wlth a fange of extemal outings. A wide range of ackn"vities and ev8nts was also offered to volunteers and staff. Fami, Marf(et Garden. Stom, and thè Envlronm•nt Residents, staff and Covworkers continued to produee a wide vartty of fnjit (from whSch they made apple juicel) and vegetables and to look after the livestock, providing residents and day placement attendees with valuable therapeutic opportunitseg. The ordering and slora9e of certain items was centralised ¢Juring Covid with a eW to rjeveloping this work, $0 durlng 2023 work began to renovate the store lo increase its capacity and effectiveness. The Fam and Garden were inspected by the Irish Organic Associakn"on and the Fam by the Fami Qualty Assurance Scheme during the year. Community Cultilfal Ev•nts In addition to me&tlng the cara needs of residents and all who attend seNices. ¢OThworkeryd In Glencraig have been able lo organise a vibrant cultural programme. with regular weekly and monthly ath"vilies. induding music. singing, the Offenng SeThice. and the Act of Conse¢ration of Man (conducted by mgmbers of the Christian Communtyl. 1 February is St Bridget's Day. and this was celebrated within the community. where Celtic crosses were made from reeds and seasonal songs We sung. On the followin9 day earth candles were lil 8nd the Community gathered ai Ciaran Coleman lawn to comrnemorate Candlemas Day. On Shrove Tuesday, a costume paty for Carnival or Pancake Oay a150 took place. The key events celebrated included Easter (April), Ascension & Ifftthitsun {May), St John's Day (June), Michaelmas (Seplemberl, All Saints & AN Souls, Oay and Saint Martin'8 Day INovemb8rl. The Advent Garden lon the first Sunday of Advent) event also took place al th8 end of November with bellringing on each Sunday leading to Christrnas. In 2023 we were able lo gather again for our traditional perfomiance of the Christmas Shepherd's Play and the Communty play on Christmas Eve. The Three Kings play was also celebrated in January 2024 as well a8 8 New Years days event reading the Foundation Stone Meditation lo commemorale the centenary of the Chnslm8$ Foundabon Meeting ol th6 Anthroposophi1 Soci8ty trom the 24th ol December 1923 to the 1st of January 1924. Several music activities took place alt)ng with a range ol circus skills w0ShopS and performances by the Glencraig Bell Ringers following the fefurbistrfnent of the hand bells and thè chapel bell. A very colourful edrtion of the We are Glenkyaig. magazine was prcJuc8d arwj circulated, providing reports on a number of these community 8Ctivili8g and a great dèal else. An important contribution to the life of Glencraig is made by our short-tenn c(rkers, mainty young peopl& from outside Northern Ireland who come for up to a year to live and work in the community. Stepped*ack or retired co-workers lof whom there are 10) continue to make a very si9nificanl and vital contribution to the cultural life and work al Glencraig. The four Carnphill communities in Northern Ireland, along With CCTNI. lomi the Northem Neighbourhotry group which meels six times a year to discuss areas of mutual interest across the Camphill communities.
Camphill Community Glencraig {A company Ilmltod ty guarantee, not having a share Capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 6. Children's Service• Gloncralg Speclal School Glencraig provides an independent school for our Children's Home residents and day pupils up to the age of 19, almost all of them relerred by the Education Authority. The school faced challenges in recent years due to falling numbers, but Ihe move from temporary laclllties to Comgall House in 2019 provided an enhanced focus and a renewed determination to rebuild the school. At the start of the school year 202>2024 the number of pupils slood at 17 and by the start of 2024 we had a waiting list of a further 3 pupils. This meant that we recruited a fourth teacher and an activities teacher. and we are also looking at how we can create additional accommodatson. The school is supported by 35 staff. Cralgmlcha•l Chlldren'g Hom• Crai9michael was regislered as a Chiklren'5 Home with RQIA in July 2020. The service is regislered for 3 children; supported by 27 Staff. An unannounced inspection by the RQIA look place on the 31 July 2023. 7. Adult Servl¢e¥ Development work continues and the emphasi$ in 2024 will be on the follon9 main themes.. Putting Our Beneficiarles First CommunieAt4ng the Camphill Approach Positive Behaviour Support (PBS) Therapies l Activities Audrts and Governance AQA 8w8rdg Human Re$our¢e$'. Staiying & Volunteering Recruitment HR System Roll out InduCtn ol new Staff Staff VelIbeing SupeNsion & Appr8isal$ Financial Sustainability Heatth & Safety Fire Risk Asséssments Policieg & Pro¢edure5 10
Camphill Community Glencraig (A company Ilmltgd by guaront88, not havlng a Sre upltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 Residential Camphill Community Glencraig indudès a registered care home which during 2023 was registered for 55 adults across 13 houses designed for indiwduals wilh leaming disabilities andlor autism. In 11 of these houses care is provided by employed staff and 1 is run as life sharing houses with co-workers. 2 new residents joined Glencraig during the year and. very sadly, a much-loved sident, Rebecca Ferran, who had been with us for over 50 yèars. passed away in June 2023. At Ihe en¢J ol January 2024, there were 47 Adults living in 12 residenli81 houses. RQIA Carrfed out unannounced Care Inspeclions on 1 OW & 11th January 2024. It was a very positive Inspection and improvement actions were agreed and responded to. The adult residential service 1$ supported by 249 staff. Day Servl¢v4 Day Services incorporates a Day Care registered service and Day Opportun8$. The Oay Care service wntinued to prowde for a tolal of 28 attendees and Day opportunities for a further 24. The services offer several learning workshops for residents and day attenders including pottery, baking, cookin9, painting and drawing. sports aclivili8S, Outdoor walks and visits. Residents and day attenders can also attend a range of day opportunity W0$hOp$. which Include actsvities such as oui garden and outdoor estates group, craft workshop, fam, circus $¢hool. launderette. food processlng, swimming & horse riding. In total 53 8ttend8è8, (40 residents and 1>day attendees) attended day services 8nd they are supported by 52 staff. RQIA carried out unannounced Care Inspections on 5 September 2023 wrth no quality improvement actlons Identified. 8. G•nernl A¢tlvlll?• •nd Support S•Nlce8 Tralnlng Over the past 12 months Ihe organisalion has continued to invest in training for staff with a particular focus on introducing Iraining which cornplements the Camphill approach. Over the course of 2023124 a group of 15 staff completed the BILD Lèvel 3 Coaches Programme, to qualify them as PBS Practilionersl Coaches bringing our total to over 30. This will further build the capaw of our managers lo implement the theoretical practices and lools of PBS withln their own leams. Faellltl•• The Glencralg slte, with its extensive land and building8, 18 set at the shoreline of Belfast Lough and provides a Iranquil, largely wooded, environment in which its residents can flourish. The management of these facilities ig not withoul challenges, particularly vknen it comes to ensuring that the buikyings and land are properfy maintained. There are propety owners. Camphill Community Trust Nl and Craigowen Housing Association. Glencraig also owns some facilities. The following work was completèd over the year.. the issue of the derelict Ciaran Coleman buildin9 was again escalated with CHA and CCTNI and a resolution agreed whereby the lease from CHA was surrendered and transferred back to CCTNI. Ihe Day Care Centre was further enhanced. Fire Risk assessment exercises were Completed wlth follow-up action being tsken. Flooding of the brook in November 2023 caused significant damage to Craigmichael, Amairgin school and the children's play park and various paths near the chapel. 11
Camphill Community Glencraig (A company Ilmited by guarante•. not ttavlng a share capftal TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 Inspections were carried out by Ards & North Down Borough Council for Environmentsl Health and Food Hygiene. The Chair, truslees and staff have engaged on a regular basis with both landlords and a JMA (Joint Maintenance Agreemenl) wilh CHA is now in place. A Servi quality and renl review took place during 2023. A maintenance agreement with CCTNI is in place, Gl&ncr8ig responsibility for reactive and statutory maintenanc•. Engagement wlth other Camphlll Communltieg and Partners Camphill Communty Glencraig is part of Ihe worldwide Camphill movement. In Northem Ireland that comprises 3 othèr active communities and 4 infraslructure organisalions - Camphill Community Trusi Nl, Craigowen Housing Association, Camphill Social Fund Nl and the Association of Camphill Communities. While thes8 are all stand-alone organisations, they have 8 shared ethos, common aspirations and slmilar governin9 documents and objectives and they continue to meet, often using online technology. There are also other groups which exisl to share and disseminate infonnalion on matters of mutual interest. such as the Northem Neighbourhood Group and ACESTA (Associatson for Care, Educabon arKI Social Therapy out of Anthroposophyl. Again, their meetings, though lèss frequent, took place online. In 2023. Comphlll Community Glencraig contsnued lo engage with Crai9owen Houslng Association, Camphill Social Fund and Camphill Community Trust Nl in effortg to improve the effecliveness of the relationship behveen these organisations. Camphill Communities are considering the proposals emanating for the outcome of a strategic review of CCTNI. Sectoral work and neorkIng activities took place dunng the year, partiGularity through ARC and C03 memberships. g. Flnanclal R•vl•w Camphill Community Glen¢xaig's finanrial position remained ch811enging during the year with a small surplus being dead. An increase in the national living wage, rising costs, inllation and increased staff costs wère significant and, lojether with the UnpdICb11ty of funding for our service5 added to sectoral concems and ch811eng&s. including for Glencraig, These factors have affected our corporate risk. (The trustees at Glencraig are responsible for the governance of rlsk management and continue to monitor items Idenithed in Ihe corporate risk register). Discussiong with the Department of Health contlnuèd wth a vlew to securing a review of legacy ftsndlng which ha$ stncted the development of services and requests have also been addressed to the Department of Education to deal wrth fiJnding levels and referrals. Glencraig received a gift of £40,000 during 2023 Irom the ARN Foundation towards the woth of the Adult Day Care Centr8 and individual donation5, for which we are very grateful, were made by families connected to Glencraig. ha8 contlnued on slrategic lundralsing with the support of a fund ralser. Significant efforts continue to ensure that effertive financial control 1$ in place through a comprehenslve systsm of budget monitoring and control. Full monthly management accounts are prepared and submrtted to the Finance and Resources Committee and actsons are identified to ensure that financial stability is maintained. Flnan¢lal Ro8•r¥ In line with the recommend8tion of the Charity Commission. Camphill Community Glencraig is required to adopt ffinancial reseNe poliry to mitigate potenliaS risks to the financial sustainability of the Charrty. The trustees recognise that there is a balance to be achieved beeen delivering our charitable objects'ves and managing the actual and potential risks of failing to meet our liabilrties when they are due. As a result, we plan to hold level of unrestricted fin8ncial resevves to mitigate these risks. The risks include.. Loss of a source of funding. Funding delays. Costs associatsd wth unforeseen tsrniinakn'on of a service or services. It is trie policy of the charity that unrestiicted reseMs, èxcluding investment in fixed 8gJets, should be at a level that in the event of a significant drop in funding. VR will be atsle to sustain the charity's current aciivilies while any 12
Camphill Community Glencraig {A company limited by guarante•. noi havlng a share capltal TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 necessary restructuring is agreed. The trustees consider that an unrestricted financial reSee of three months payroll and support costs plus potential redundancy costs should be targeted. At present our unrestricled reserves fall below that target. The trustees will conts'nue to look for additional ways to build up unresln'cted funds to manag8 this risk and ellSu the Charity's $ustsinability- 10. Structure, Governan¢e and Management Camphill Communty Glencraig is a charity registered with the Charty Commission for Northern Ireland and is company limited by gu8r8ntee. The charity is govemed by a board of trustees, which can include up lo v0 co-wothers. Imlh the reductson in the number of available co-workers, the trustees aged to add up to noTrexecutive members to be in attendance al Ihe meetings of the management council, finding them from men and women who had previously been CO•workers, but were now employed as members of stsff in Glencraig. During the year one ex-COWOfker was in attendance at management council and one co-worker seNed as a trustee, The trustee5 are responsible for making strategic decisions and approving policy developments and procedures for the community. Operational management on a day-to4lay basis is carried out by the CEO, vkno attends all committee meetlngs and reportg to the scheduled maetings of the management council. The board 1$ supported in its govemance by Ihree sU¢0MmIttee$. The Flnance and Resources Commthee meets monthly and 1$ chaired by our Honorary Treasurer. Kalè 0'8ri8n. Dr Elizabeth Mitchell, another trustee, chairs the Care & Safety Govemance Committee and FranS Shannon look on th8 chair of the Children's SeICe$ Committee. The Management council is chaired by John Young. All three of Ihese committee's report to the management council at its meets'ngs, which are generalty held monthly except in July and August. All charities, no matter vthat their size or income, are expected to port serious incidents to the Charities Commission and al$0 an Annual Monitoring Retum. No Serious incidents required reporting during 2023124. Annu81 Adult Safeguardlng Positioning Reports were produced by Adutt Resldentlal and Adult Day Care serviceg for the period between April 2022 - March 2023 and a further report will b8 prepared for the period beeen April 2023 and March 2024. The school also prepared an annual revlew and evaluatson of Safeguarding and Child Prolectson for the Educ41ion and Training Inspectorate. The charity submitted an annual Monitoring report to the Equalities Commission. 13
Camphlll Communlty Glencraig {A company Ilmiled by guarantee, not havlng a Sharn capltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 January 2024 Th8 Audltorg The auditors, DNTCA Limited, {Chartered Accountants) have indicated their willingness to continue in office in ScrdanCe with the provisions of Sectson 485 of the Companies Act 2006. Approved by th• Board of Trust•eg on J doL and slgned on Its behalf by: Mr8 Sarah Kathleon O'Brlen Trustee Mr John Froderick Young TNsteg 14
Camphill Community Glencraig {A comp&ny limiied by gtsarantee. ftot havin9 a share capltal) STATEMENT OF TRUSTEES. RESPONSIBILITIES for the finanrial year ended 31 January 2024 The trustees, who are also direclors of Camphill Community Glencraig for the purposes of company 18w, are responsible for preparing the financAal statements in aGcordance wlth applicable law and regulations. Company law requires the tNStees as the directors to prepare financial ststements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance wrth United Kingdom Generally Accepted Accounting Practic8 (United Kingdom Accountsng Standards and applicable lawl including FRS102 "Tha Financial Reporting Standard applicable in the UK and Republic of Ireland" Under company law the truslees must not approve the financial ststements unless they are sat15fied that they give a true and fair view of the state of affairs of the ¢hanty and of the nel incom8 or expenditure of the charity for that p8ri0d. Sn preparing Ihese ff nanclal statements. the trustees are qUIred to.. select suitsble accounting policies and apply them con515tently', observe the methods and principle5 in the Charities SORP make judgements and accounting estimates that are reasonable and prudenl- state whether the financial stalement5 have been prepared in accordance wth applicable accounting stsndards. identify those slandards, and note the effect and the reasons for any material departu from those stsndards,. and prepare the financial slalements on the going conc8m basis unlèss rt 1$ inappropriate to presume that the charity will contsnue in operabon. As explained in note 3, state whether the applicable in the UK and Republic of Ireland FRS 102 has been lollowed., The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the tharity's transactions and disdose with reasonable accuracy at any ts'me the financial position of th& charity and enablo them to ensure that the financial statements comply with the Companies Act 2006. They are 81so responsible for safeguarding the assets of the chanty 8nd hence for taking reasonabl8 steps for the prevention and detection of fraud and other irre9ularities. In so far as Ihe trustees are aware.. there is no relevant audit infOnall0n (infomi8tion needed by the ¢hanty$ auditor in connection with preporing the auditorfs report) of which the charity's auditor is unaware, and the trustees have taken all the steps that they ought to have tsk&n as trustees in order to make themselves aware of any relevant aud¢t infomation and to establish that the charity's auditor is aware of that infomiation. Approv•d by the Board of Tru•t••8 on S J J I and slgnod on Its behalf by: ara Tru8te• en O'BrSen Mr John Frederlck Young Trustee 16
INDEPENDENT AUDITOR'S REPORT to the Members of Camphill Community Glencraig IA company Ilmltod by guaranleè, not havlng a share c•pltall Report on the audlt of the finan¢lal 8tatements Oplnlon have audited the charity financial statements of Camphill Communty Glencraig {'the charity,) for the financial year ended 31 January 2024 which comprise the Statement of Financial Activities (incorporating an Income and ExFenditure Account), the Balance Sheet, the Ststement of Cash Flows and notes to the financial statements. including the summary of significant accounting poliues set out in note 2. The financial repong framewoth that h8S been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounling and Reporbng by Charities: Statement of Recommended Practica applicable lo charitses preparing their a)Unts in attordance with FRS 102. In our opinion, when reporting in accordance with a fair presentation framewort( the financial g18lementg'. give a tru8 and fair view of the state ol Ihg charity's aflairs as al 31 January 2024 8nd of it5 surplus for the financial year then ended., have been properly prepared in acwrdance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act 2008. Basi• for oplnlon We conducled our audrt in accordance with Intèmatsonal Standards on Auditing IUKI {ISAs IUKII and applicable law, Our Trsponslbilities under those standards are fvrther described in the Auditors responsibilitie5 lor the audit of the financial slatements sectson of our report. We are independent of the chanty in accordance with ethical requirements that are relevant lo our audit of the financial statements in the UK. including the FRC'S Ethical Slandard, and we have fulffilled our other ethical responsibilities in accordance with these QUirnents. We believe that the audil evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢lu•lono r•l•llng to golng ¢on¢orn In auditing the financial statements, we have concluded that the truyt8è5' use of the going nCern ba$1$ of accounting in the preparatson of the financial statements is appropriate. Based on the WO we have perforned, w8 have not idenb'ffied any malerial uncertainbes relating to events or conditions that. individually or colleclively, may cast significant doubt on the chanty's ability to continue as a going concern for a penod ol al least fvAlve months from the dale when the financial statements are 8uthori58d for is5U8. Our responsibilities 8nd the responsibilities of the trustees with SpeCt to 90in9 concern are described In the relevant sections of this report. Oth•r Inlorni4tlon Tha other infom8lion comprises the infonnation induded in the annuAI report other Ih8n th8 financlal statements and our Audilo¢s Report thereon. Tha trustees are responsible for the other infomiatson contsined wllhin the annual report. Our opinion on the finanaal siatemenis does not cover the other information and. except to the extent otherwise explicitly ststed In our report. we do not express any fom of assurance conclusion Ihereon. Our responsibility is to read the other infomation and, In doing so. conslder whether the other informalion Is malerially inconsistent with the financial statements or our knowlédge obtained in the course of thè audit. or othe1$e appèars to be materially misstated. If we identify such material inconsistencies or 8pparent material misstatements, we are (Equired lo detemine whether this gives nse to a material misststement in the financial staternenls themselves. 11, based on Ihe work we have perfonned, we condude that there is a matenal misstatement of this olher infomab'on. v are required to report that fact. We have nothing to report in this regard. Oplnlon on other matt•r pregcrlb•d by lh• Companle8 Aet 2006 In our opinion. based on the work undertaken in the course of the audit: the infomiation given in the Strategic Report and the Tru5tees' Annual Report for the financial year for which the financi81 statements are prepared is consistent with the financial stalements: and the Strategic Report and the Trustses. Annual Report have been prepared in accordan applicable legal requirements. 16
INDEPENDENT AUDITOR'S REPORT to the Members of Camphill Community Glencraig IA company limited by guarantee. not having a shafe capiiall Matters on whlch we are requlred to report by exceptlon In Ihe light of our knowledge and understanding of the charity and its environment obtsined in the course of the audit, we have not identffied material misstatements in the Trustees. Annual Report. We have nothing to report in respect of the followin9 matters where the Companies Act 2006 requires us to report to you If, in our opinion.. adequate accounting records have nol been kept.. or the financial statements are not in agreement with the accounting records and retums; or certain disclosures of trustees. remuneration specified by law are not made: or Responsibilities of trustees for the financial statements As explained more fully in the Statement of Trustees, Responsibilities set out on page 14. the trustees are responsible for the preparation of the financial stalemenls and for being satisfied that they give a true and fair view, and for such inlemal control as they detemiine is necessary to enable the pparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the ffinancial statements, the trustees are responsible lor assessing the charity's ability to contlnue as a going concem. dI1051n9. as applicable. matters related to going concem and using the going concem basis of accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic allemative but to do so. Audltor's responsibilities for the audit of the financlal 8tat•m6nls Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from materlal misststement, whether due to fraud or error, and to ISSU8 an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assuranc8, bul is not a guarantee that an audlt 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. thay could reasonably be expected to influence the economic decisions of users tsken on the basis of these financial statements. Irregularities. including fraud, are instsnces of non<ompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of deteGting irregularities. including fraud is detailed below.. Our approach to identifying and assessing th8 ri8ks of material misstatemenl in respect of Irregularities. including fraud and non compliance wilh lav and regulations, was as follows.. The engagement partner ensured that the engagement team colleclwely had the appropriate competence. capabillties and skills to Identify or recoJnise non-compliance with applicable laws and regulations: We identrfied the laws and regulations applicable to the company through discussions wilh directors and other management: We focused on specific laws and regulations which we considered may have a direct material effecl on the financial statements or the operations of the company. To address the risk of fraud through management bias and override of controls, we: Performed analytiGal procedures to identify any unusual or unexpected relationships., Tested joumal entries to idenlify unusual Iransacb'ons- Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potentsal bias: and Invesli9aled the rationale behind significant or unusual transactions. In response lo the risk of irregularities and non-compliance with laws and regulations, we deswJned procedures which included, but were nol limited to.. Agreeing financial statement disdosures to underlying supporting documentation., Reading the minutes of meetings of those charged wilh governan,. Enquiring ol management as lo actual and potential litigation and claims.. 17
INDEPENDENT AUDITOR'S REPORT to the Members of Camphill Community Glencraig (A company limited by guarantee. not having a share capital) Reviewing ¢orresponden¢e with HMRC, Companies House and Ihe Company's legal advisors. There are inherent Ilmltations in our audit procedures described abov8. The more removed that laws and regulations are from financial transactions, the less likely it is that we would becoffle awa of non-compliance. Auditing Standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, rf any. Material misstatements that arise du8 to fraud can be harder to detect than those Ihat arise from error as they may Involve deliberate concealment or colluslon. A further deriptiOn of our responsibilities is available on the Financial Reporting Council's w8b8iie at.. w.frc.Org.uklaudIt0rsreSpOnSlbI1j1les. This description forns part of our auditorfs report. Further infomiation regardlng tho scope of our responsiblllties as audilor As part of an audit in accordance with ISAS {UKI, we exercise professional judgement and maintain professional scepticism throughout the audit. We also.. Idents'fy and assess the risks of material misstatement of the financial statements, whether due to fraud or eThor, d8sTrgn and perfomi 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 misstalement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery. intentional omissions. misrepresentations, or the override of intemal control. Obtain an understanding of inlemal control relevant to the audit in order to design audit procedures that a appropriate in the circumstances, bul nol for the purpose of expressing an opinion on the effectiveness of the chanty's int8mal control. Evaluate the appropriateness of accounling policies used and th8 reasonableness of accounting estlmates and related disclosures matje by trustees. Conclude on th8 appropriateness of the trustees. use of the going concem basis of accounting and. based on the audit evidence obtained. whether a material uncertainty exists lated to events or conditions that may cast significant doubt on the charity's ability to continue as a going concem. If w8 condude that a matsrial uncertainty exists. we are required to draw artention in our Auditorfs 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 the date of our Auditor's Report. However, future events or conditions may cause the charity to cease to continue as a going concèm. Evaluate the overall presentation, structure and conténl of the financlal stalem8nls, including the dixlosures, and whether the financial ststements represent the underlying transactions and events in a manner that achieves fair presentslion. 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 inlemal control that we idents'fy during our audil. The purpos• of our audlt work and to whom w• ¢)w• our r•sponBlbllltl•o This report is made solely to the charity's m8mbers, as a body, in accordance with Chapter 3 of Part 16 01 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 auditorfs report and for no other purpose. To the fullest extent.pemitted by law. we do not accept or assume responsibility lo anyone other than the charity and the charity's members as a body, for our audit work, for Ihis report, or for Ihe opinions we have fomed. Mr Mlke Nangle {Senior Statutory Auditor) for and on behalf of DNTCA LIMITED Chartered Accountants and Statutory Auditor Ormeau House 91-97 Ormeau Road Belfast BT7 1SH 3.J41.. ....&ILt. 18
Camphill Community Glencraig (A Company Ilmlted ty guarantsg. not havlng a share capltall STATEMENT OF FINANCIAL ACTIVITIES {In¢orporatlng an In¢omg and ExpendSture Account) for the financial year ended 31 January 2024 Unre•trl¢led R•3trlct8d Funds Funds 2024 2024 Total Unrestricted Restricted Fund9 Funds Fund$ 2024 2023 2023 Total Funds 2023 Notes Income Donations and legacies Charitabl8 activities Granls from governments and other fvnders Other income 324,377 80.000 404,377 113,993 113,993 6.2 13,786,499 13,786,499 11,719.767 11,719,767 51,671 51,871 48,837 46,837 Totsl 5n¢om¢ 14,162.547 80,000 14,242,547 11,880.597 11.880,597 expondlturp Charilable activities .1 13,944,477 115,633 14,060,110 11,839,199 42.935 11,882,134 Nal Incom?Iloxp•ndltur• 218,070 135,633) 182,437 41,398 142.935) {1,537) Transfers between lunds 113,432) 13,432 Nel movement In fvnds for the flnanclal year 204,638 (22.201 182,437 41,398 142.935) {1,537) R•eoncillatlon of lunds.. Total lunds beginning of the year 17 1,496,624 61S,213 2,011,837 1,4SS,226 558.148 2,013.374 Tolal fund• al th• •nd of thè yèar 1,701,262 493,012 2,194,274 1.496.624 515,213 2,011,837 The Statement of Financial Activitses includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing acts'vitr'es. Tha notes on page8 22 10 30 fom part of the financ•al statements 19
Camphill Community Glencraig IA company Ilmlted by guarantee, not havlng a Shar8 capltall Company Number. N1007481 BALANCE SHEET as at 31 January 2024 2024 2023 Nots8 Flx•d A88•18 Tangible assets 10 700,649 770.403 Current As$•ts Stocks Debtors Cash al bank and in hond Client bank balances 11 12 13 66.907 656,005 2,132,624 536,964 49.SS6 298.482 1,755,333 528,620 3,382,500 2,631,991 Credltor•: Amounts falllng du• wlthln one year 14 (1,888,875) (1.390.557) Net Currenl As¥•ts 1,493.62S 1,241.434 Total A88?ts h•• Current Ll•blllll•• 2,194.274 2,011,837 Funds Restricted trust fvnds General lund lunrestn'dedl 493,012 1,701,262 515,213 1,496,624 Tolal fund• 17 2,194,274 2,011,837 These financial statements have been prepared in accordance with the special provisions relating to medium-sized companies in section 445{3) of the Companies Acl 2006. Approv•d by th• Board of Trustse• and authorl8•d for 588u• on b•half by and 8lgn•d on Its Mr8 Sa Trustee Kalh en O'8rlèn Mr John Frnderick Young Trustee The noles on pages 22 to 30 fonn part of the finanaal 81alements 20
Camphill Community Glencralg STATEMENT OF CASH FLOWS for the financial year ended 31 January 2024 2024 2023 Notes Cash Ilovrn from opernling actlvltleg Net movement in funds Adiuslments for. Depreejabon 182,437 (1.536) 118,215 105,260 300,652 103,724 Movements in working ¢apital'. Movement in 5tock$ Movement in debtors Movement in credito {7,351) 1357,623) 498,318 1.990 1,453 {130.965) Cash generated froml{us8d in) operations 434,096 (23,798) Cash flow• from Investlng aetlvitl•• Payment8 to aquire tangible asset$ 148,461) (53.088) Nel Increaselldgcrease) In ea8h and ca8h oqulvalents C09h and cash equlvalents at the beglnnlng of the y?•r 386,635 2,283,953 (76,886) 2,360,839 Cash and cash equlvalents at the end of yoar 13 2,669,588 2,283,9S3 21
Camphill Community Glencraig (A company Ilmlt•d by guarantee, fiol havlng a share capllall NOTES TO THE FINANCIAL STATEMENTS for Ihe finanGial year ended 31 January 2024 GENERAL INFORMATION Camphill Communty Glencraig is a company limrted by guarantee incorporated in Northern Ireland. The registered office of the chanty is 4 Seahill Road, HolywocKI, BT18 OD8. Northern Ireland which is also the principal place of business of the charity. The financial statements have been presented in Pound (£1 which is also thé functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistenlly in dealing with items which are consKlered malerlal In relallon to th& charity's financi81 stalemenl8. 8a81• of preparauon The financial statements have been praparad under the historical cost conventson, modiffied to indude certain itemg at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Praclice ISORPI 'A¢untIng and Repo.n9 by Chanties preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland FRS 10Y'. As pemiitted by the Companies Act 2006. the charity has varied the standard fomats in that act for the Statement of Financial Ath'wts'es and the Balance Sheet. Departures from the standard loats are to comply with the requirements of the Charitses SORP and ar8 in compliance with section 4.7, 10.6 and 15.2 of that SORP. Statemenl of ¢ompllane• The financlal statements of the chanty for the financial year ended 31 January 2024 have been prepared on the going concem basis and in accordance with the Slalement of Recommended Practice ISORP) "Accounting and Reporting by Charities preparing their accounts in accordance with tha Finanual Reporting Standard appllcable in the UK and Republic ol Ireland FRS 102". Fund o¢¢ountlng The followlng are the caiegories of lunds maintsined: R•8trlcted lundg Restricted funds represent income received which can only be used for particular purposes, as sp8cified by the donors. Such purpose$ are within the overall objectives of the charity. Unrestrlcted funds Unrestricted funds consist of General and Designated fund$. General funds represent amounts which are expendable at the disuetion of the board, in further8nce of the objectives of the charity. Designaled funds comprise unrestricted funds that the board has, at ils discrets'on, set aside for pa'CUlar purpose5. These designations have an administratsve purpose only, and do not legally re3trict the board'¥ discretion lo apply the fund. Incom• Income is recognised by indusion in the Slalement of Financial Activities only when the charity is legally entitled to the income, performan¢% conditions attached to th8 item{s> of income have been met, Ihe amounls involved can be measured with sufficient reliability and it is probable that the income will be received by the charity- Incomo from ¢harltable a¢llvltleg Income from ¢haritable activities include income eamed frcAn the supply of service5 under wntractual arrangements and from perf0mlan related grants whith have conditions that specify the promsion of particular services to b8 provided by the charity. Income from govemment and other &>funders is recognised when Ihe charity is legally enlthd to the income be¢aus8 it is fulfilling the ndIonS contsined in the related funding agreements. ere a grant is CeIVed in advance, its recognition is deferred and inGluded in editors. Where entitlement occurs before income is received, rt 15 ac£rued in debtors. Grants from govemments and oiher lunders typically include one of the following types of condltlons.. Pgrfomance based condikn'ong.. whereby the charity is contractually gntiued lo funding only to the extent that 22
continued Camphill Community Glencraig {A company Ilmbted by guarantee, not having a share capltall NOTES TO THE FINANCIAL STATEMENTS for the ffinancial year ended 31 January 2024 the core objectives of the grant agreement are achieved. Where the charity ts meeting the core objectives of.a grant agr&em8nt. it recognises the related expenditure, to the èxtent that it is 1mbUrs8b1e by the donor. as income. •Time based conditions.. whereby th8 charity Is contractually entitled to fvnding on the condition that tt Is ulilised in a particular penod. In these cases the charity recognises the income to the extent it is utilised wtthin the period specified in the agreemenL In the absence of such condrtions. assuming that ceipt is probable and the amount Can be reliably measured, grant income is recognised On the charity is notified of entitlemént Grants rec2ived towards caprtal expenditure are crediled to the Ststement of Financial Activities when recéived or receivable. whichever is earlier. Expendltur• Expenditur8 is analysed befvRen $19 of charitable adivilies and raisin9 funds. The costs ol each actlvity are separatety arKumulaled and dlsclosed, and analysed according to their rnaior components. Exp8ndilure is réco9nised when a legal or constructive obligatson exists as a result ol 8 past event, a transfer of economic benefits is required in sett18m&nt and the amount of the obligation can be reliably measurad. Support costs are those fijnctions that assist the work of ihe Charity bul cannot b8 attributed to one activity, Such costs are allocated to acti+treS in proportion to staff time spent or other suitable measure for each activity. Tanglble fixod ass•ts and depre¢lallon Tangible fixed assets are stated at cost or at valualion, less accumulated depItion. The charge to depreciation is calculated to wnle off the original Cost or valuation of tangible fixed assets, less their eslimale(I residual value, over thgir expected useful lives as follows.. L8nd and buildings freehold Plant and machinery Fixtures, fith'ng$ and equipment Motor vehicles Biomass boiler 20kn Slraight lin8 10% Straight line 330h Slraighl line 50f/*o Straight lino 60h Straight line Inv•ntorlo9 Inventories are slated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all costs incurred in the nomal course of business in bringing them to their present location and condition. Inventories comprise consumables. Deblov• Oèblors ar8 recognised at Ihe settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trad8 discounts due. Income recognised by the ¢hanty from govemment agencies 8nd other co-funders, but not yel received al financial year end, 15 induded in debtors. Cash at bank and In hand Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notica of withdrawal. 23
continued Camphill Community Glencraig IA ¢ompany Ilmlt8d by guarAnte•. not havlng a ghar• capltsll NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 January 2024 TaxatSon No current or deferred taxation arises as the charity has been granted charitable exempts'on. Irrecoverable valued added tsx is expensed as incurred. Financlal Ingtruments A financial asset or a financial liability is recognised only vthen th8 charity becomes a paty to the contractual ' provisions of the instrument. Basic financial instruments sre initially fecognised at the amount receivable or payable including any lated transaction costs. Current as58ts and current liabilities are subsequently m8a8ur8d at the cash or other consideration expected to be paid or received and nol discounted. Debt instruments are subsequently measured at amortised co¥t. Where investménts in shares are publit* traded or their lair value can otherwise be measured reliably. the investment is subsequently rneasud at fair value with changeg in fair value recognised in income and expenditure. All olher such investments Are subsequently measured at cost less impairment. Other financial instruments. including derivatives, are initially recognise(l at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate ol interest that is not a market rate. in which case the asset Is measured at the present volue of the future payments dlscounted al a market rate of interest for a similar debt instrument. Other financial instruments are subsequently mèasured at falr value. with any changes recognised in the statement of financial aci'vits'es, with the exception of hedging instruménts in a designated hedging relationship. FinancSal assets that are measured at cost or amortised cost are reviewed for objective evidence of Impainnent al th8 end of each reporting date. If there is objectivè 8vidence of impaimient. an impaimient loss 1$ recognised under the appropriate heading in the statement of financial actlvlties in vthich the initlal gain WAS recognisèd. For 811 equity instruments regardless of significance. and other financial assets that am individually significant, the88 are assessed individually for impaiment. Other financial assets are either assessed individually or grouped on the basls of gimilar credit risk characteristica. Any reversals of impaiment are recognised immediately. to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds vkn•t the carrying amount would h8ve been had the impaient not previously been recognised. Govèmmènt grants Govemment grants are recognised in Ihe income slatement under the accrual model in accordance with FRS 102. Grants for immediate financial support or to cover costs already incurred aro recognise(l immediatety in the income ststement Grants towards gèneral actlvitie$ ol the entty over a specific pèriod are recognised in the income statement OV8r that period. GOING CONCERN The Tnjstees have not identified any material UnrtaInlieS relaled to events or conditions that may east significant doubt about the charity's ability to contsnue a$ 8 going concem. CRITICAL ACCOUNTING JUOGEMENT AND ESTIMATES The preparation of the financial ststements requires management to make judgements, estimates and assumpts'ons that affect the amounts reported. These estimates and judgernenls are conlinually reviewed and are based on experience and other factors. including expe¢lalions of fvtufe 8v9nts that are believed to be reasonable under circumstances.
contr.nued Camphill Community Glencraig IA company Ilmltod by guarant••. not havlng a shar• capbtall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 January 2024 INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2024 2023 Donations and legaciès Grants receivable 60,273 264,104 60,273 344.104 26,901 87,092 80,000 324,377 80,000 404,377 113,993 CHARITABLE ACTIVITIES Unregtrfctod R••trl¢tod Funds Fund• 2024 2023 Grants from govemrn?nts and other co4und•rg: Special needs management Adult fees Children fees Other charitable income Workshop income Farm income 475,637 10,045,905 3,161,721 23.925 61,452 17.859 475,637 10,045.905 3,161,721 23,925 61,462 17,859 116,536 8,964.402 2,366,850 111,682 146,554 13,743 13,786.499 13,786,499 11,719,767 OTHER INCOME Unre•trlcted Restrl¢t•d Funds Fund• 2024 2023 Conlrlbution low8rds community costs- relirees Housing benefits 30,933 20,738 30,933 20,738 27.709 19,128 51,671 51,671 46,837 EXPENDITURE CHARITABLE ACTIVITIES Dlrect C¢)sts Support Costs 2024 2023 Expenditure on charitsble activilies Governance Costs 14,064,710 14,064,710 5,400 11,876,734 5,400 $,400 14,084,710 $.400 14,060,110 11,882,134 ANALYSIS OF SUPPORT COSTS 2024 2023 Govemance 6,400 5,400 NET INCOME 2024 2023 Net Income 18 8tsted after charylngllcrediting): Depreciation of tsngible assets Audrtorfs remun8ration: audit services 118,215 105,260 6,400 25
continued Camphill Community Glencraig (A company Ilmltsd by 94tarantee, not havlng a Share capltal NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Janu8ry 2024 EMPLOYEES AND REMUNERATION Number of employeeg The average numb8r of persons employed (including executive trustees) during the financial year was as follows.. 2024 Numbor 2023 Number Employees 377 328 The staff costs Comprise.. 2024 2023 Wages and salaries Social security costs Pension costs 8,473,932 769,207 137,653 6,835,026 634.612 147,331 9,380,792 7,616,969 One employee had benefits in exce99 of £60,000 bein9 pald within the range of £80,000 and £80,000.12023.' 26
Camphlll Communlty Glencraig IActimp4hyIIMiioO b2•1•, n•¢ Mpttnll NOTES TO THE FINANCIAL STATEMENTS rth• fin&nd41 yearend•d 31 January 2024 TANQI8Le FixeD AS$ETS Land ind bulldlfigl lrn•hold Pl4nl •nd m•chln•ry IIWnq• and •qulpm•DI Motor ¥•hl¢l•B lom4•• Co 1 Fthory 2023 AddlOnE 1228,414 356,638 13.560 245.mo 19.501 131.015 15.dOD 695.981 2.6S7.61 48.161 A 31 Jinuw 2Q24 1.228.414 370.198 265.061 140.415 695.901 2.M.069 O•prn¢l•tl•n Al 1 F•tyN•ry 2023 Ch•fp•fttth• Ilm11 b•r 699.769 35.633 233.077 112,229 26.4ts6 485,J91 39.1$$ 1.1•7.205 118.21$ 4.520 Al 31 Janu4ry 2024 735.402 JOl.059 244.19• 1M,714 S25,047 2,ts)S,420 N•¢ b•0* v•lu• A 31 J•rw•ry 2024 41J,012 •,139 20.J63 7,701 170h34 70D.U• A 31 J•wty 2023 528.645 12.483 18,786 210.390 170.403
Camphill Community Glencraig IA company Ilmltod by guarantee. not ha¥lng a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 January 2024 11. STOCKS 2024 2023 Finished goods and gotsjs for resale 56,907 49,556 12. DEBTORS 2024 2023 Other debtors Prepayments and accrued income 553,873 102,132 284,629 33,853 656,005 298.482 13. CASH AND CASH EQUIVALENTS 2024 2023 Cash and bank balances Client monies 2,132,624 536,964 1,755,333 528,620 2,669,588 2,283,953 14. CREDITORS Amounts falling duo wlthln on• year 2024 2023 Trade creditors Taxation and sooal security costs (Note 15) Other creditors Accruals and deferred income 300,990 268,528 536,964 782,393 242.173 209,269 528,620 410,495 1,888,876 1.390.557 TAXATION ANO SOCIAL SECURITY 2024 2023 Credltor•: PAYE I NI 268,S28 209.269 28
ry)ntinued Camphill Community Glencraig IA company Ilmbt•d by guarantse, not h•vlng a sharn capliall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 January 2024 18. RESERVES G•nernl R•8trl¢tad Fund• Fund8 Totsl Al the beginning of the year {DeficitllSuTplus for the financial year Transfer betsveen funds 1.496,623 218.070 {13.432) 515,213 (35.633) 13,432 2,011.837 182.437 At the end of the year 1,496,623 515,213 2,194,274 17. FUNDS 17.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrngtrlcled Re•trl¢t•d Fund8 Funds Totsl Fund8 Al 1 February 2022 Movement during the financlal year 1,455.226 41,398 558,148 (42,935) 2.013.374 (1.537) At 31 January 2023 Movement during the financial year 1,496,624 204.638 515,213 (22.201) 2,011,837 182,437 At 31 January 2024 1,701,262 493,012 2,194,274 17.2 ANALYSIS OF MOVEMENTS ON FUNDS Balane• 1 February 2023 Ineom• Expendltur• Tran8fors Balance belween 31 January fund8 2024 R•8trl¢ted funds Day Car8 C&ntre CCT{Nll Weavery Project 515,213 35.633 80,000 13.432 493,012 80,000 515.213 80.O¢JO 115,633 13.432 493,012 Unrestrlcted fund• Unrestricted General 1,496,624 14,162,547 13,944.477 (13.432) 1,701.262 Tot•1 funds 2,011,837 14,242,547 14,060,110 2,194,274 17.3 ANALYSIS OF NET ASSETS BY FUND Flxed assets - eh•rlty usa Curr•nt Current Il•bllltle* Total Restricted trust fvnds 493,012 536,964 1538.964 493.012 Unrestricted general ffijnds 207.637 2.845,536 11,351.911) 1,701,282 700,649 3,382,600 (1,888,87S 2,194,274 29
continued Camphill Community Glencraig {A company Ilmlted by guarantse. not havlng a sharo ¢apltal) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 January 2024 18. STATUS The charity is 8 company limiled by guarantee not having a Share Pital. The Ilability of the members is limited. Every member of the company undertakes to contribule to thè assets of the company in the event of its being wound up while they are members. or within one financial year thereafter. for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjuslment of the rights of the contributors among themselves, such amount as may be required, not exceeding £5. 19. TRUSTEES. REMUNERATION One m8mber of Ihe Board of Trustees is a CCkwort(er who Ilves and vffjrf(s within the communlty. All co-workers, whether they are members of the Board of Trustees or not. are provided wllh livin9 accommodation and daily e$$entials by Camphill Community Glencraig. The lolal amount ol expense$ reimburs8d or paid directly to third parties is £9,000 (2023- £9,000), POST-8ALANCE SHEET EVENTS 20. There have been n0 Significant events affecltng the Charity since the fin8ncial yearryend. 30