CAMPHILL SOCIAL FUND (N.I.)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CAMPHILL SOCIAL FUND (N.I.)
Oplnlon
We have audited the financial statements of Camphill Social Fund IN.1.) {Ihe 'charitable company'> for the year ended
31 January 2024 which comprise the statement of financial activities. the statement of financial position, the statement
of cash flows and the notes lo the financial statements. including 5ignifi¢ant accounting policies. The financial
Teporting framework that has been applied in their preparation is applicable law and United Kingdom A¢counting
Standards. including FRS 102 The Financial Reporting Standard applir2ble in the UK and Republic of Ireland {United
Kingdom Generally Accepted Accounting Praclicel.
In our opinion. the financial statements..
glve a true and lair view ofthe stale of the chadtsble company's affairs as at 31 January 2024 and ofits incoming
resources and application of resources, for the year then endéd..
have been properly prepared In accordance with United Kingd¢Jm Generally Accepted Accounting Practice,. and
have been prepared in accordance w6th the requirements of the Companies Act 2006.
Bagls lor oplnlon
We conducted our audit in accordance with Intémational Standards on Audillng (UK) (ISAS (UKII and applicable law.
Our responsibilities under those standards are further described in the Auditor's r&sponsibililies for the audit of the
finanGial 31alements se¢lion of our report. We are independent of the charitable ¢ompany in accordance with the
ethical requirernenls that are relevant to our audit of the fina￿[81 stalemenls in Ihe UK, including the FRC'S Ethical
Standard, and we have fuifillecl our other ethical responsibilities In accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Concluslons relallng to golng cancern
In auditing Ihe ftnanGial slatements, we have concluded that the trusloes, use of the going concem basi5 of accounting
in the preparation of Ihe financial slalemenls is appropriate.
Based on the work we have performed. we have not identified any matèrlal uncertaintles relatin9 to events Of
conditions that. individually or collectively, may cast Significant doubl on the charitable company's ability to continue
as a going concem for a perrad ol at least twelve months trom when the finandal statemenls are authorised for issue.
Our responsibilllles and the responsibillties of the trustees wlth respect to goin9 con¢em are described In the relevant
sedions ol this report.
Other Inforniatlon
The trustees are responsible for the other infoTmalion. The other infomiation cOMp￿se3 the inftjrmation included in
the annual report. other Ihan the financi￿ slalements and our auditols Teport Ihereon. Our oynion on the financial
statements does not Cover Ihe other information and we do not express any forn of assurance conclusion Ihereon.
In connecb.on wilh our audit of the financial statements. ¢)ur re&ponsibility is to read the other infomiation and. in doing
so. consider whether the other information is materially inconsistent wilh the financial slalements or our knowledge
obtained in the audit or olheNiise appears to be materially misstated. If we identsfy such material inconsistencies or
apparent material misslatemenls. we are required lo detemiine whether there is a material misstatement in Ihe
financial statements or a material misstatement of the other information. It, based on the work we have performed,
we conclude that there is a material misslalement of this other information. we are required to report that fact. We
have nothing to report in this regard.

CAMPHILL SOCIAL FUND (N.I.)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CAMPHILL SOCIAL FUND {N.I.)
Mattérs on whiGh we are requlred to report by exception
We have nothing lo report in respect of the following matlers in relation to which the Charities {Ac¢ounts and Reports)
Regulations 2008 require us to report to you if, in our opinion:
the information given in the financlal statements is inconsistent in any material respect with the trustees. report.,
or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records-. or
we have not received all the information and explanations we require for our audit.
Responslbllltl¢s of tru8toe•
As explained more fully in the statement of trustees, responsibilities. the trustees ar¢ responsible for the preparation
of the fin8ncial statements and for being satisfied that they give a true and lair ¥iew, and for such intemal control as
the Iruste8s determine is necessary lo enable the preparation of financial statgmenls Ihal are free from material
misstalernent, whether due lo fraud or error. In preparing the financial statements. the trustees are responsible for
8S5essing the charilable company's a￿lIty to contlnue a5 a going concern, disclosing, as applicable, matters related
to going concern and using the going concern basis of aGcounting unless the Iru51ees either intend lo liquidate the
charitsble comDanv or to cease ODerations. or have no realistic alternatwe but to do so.
Audltofs re8ponslbllltl6s for the audlt of the flnancial statemen1¥
We have been appointed 8s auditors under seaion 65 of the Charilies Act (Northern [￿land> 2008 and report in
accordance with the Act and felevant regulations made or having effect Ihereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free fforn
material misstalemenl, vlhether due to fraud or error. and to issue an auditorfs report that includes our opinion.
Reasonable aSSurar￿ is a high level of assurance but is not 8 guaiantee that an audit conducted in accordance with
SAS (UK) will always detect a material mis5tatemenl when it exists. Mlsstatements can anse fiom fraud or error and
are considerèd material if. individually or in the aggregate, they could reasonably be expected lo influence the
economic decisions ol users taken on thè basis of these financlal ststements.
Irregularitses, including fraud, are instances of non-compliance with laws and regulations. We design proGedure8 in
line with our responsibilities, outllned above, to delrfl materlal misstatements in respect of ifregularitiés, including
fraud. The extent to which our procedures are capable of deledin9 irregularilies, including fraud, is detailed below.
Our approach to Iden￿tying and assessing the risk5 of material misstalemenl In r8spect of irregularities. includlng
fraud and non-compliance viilh laws and regulations, was as follows..
the engagement partner ensured that the engagement t8am Collectively had the approprtate competence,
capabilllies and skllls to idèntify or recognise non-compliance with applicable laws and ￿gulationS,.
we idents.fied the laws and regulats'on5 applicable to the charity thTOUgh discussions with trustees andlor
senlor management, and from our commercial knowledge and experience of the sector,
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the charity. induding Companies Act 2006, taxation leglslation, data
proteclion, anti-bribery, employment, environmental and health and safety legislab.on
we assessed the extent of compliance with the laws and regulations identlfied above through making
enquiries of management and inspecting legal correspondence,. and
identified laws and regulations were communicaled within the audit team regularty and the team remained
alert lo instances of notFcompliance throuqhout the audit.
We assessed the susceptibility of the charity's financial statements to malerial misstatement, including oblaining an
understanding of how fraud might occur, by..
making enquiries of management as lo where they considered there was suscepts'bility to fraud, their
kno￿edge of actual, suspected and alleged fraud., and
considering Ihe internal contro15 in place to mitigate risks of fraud and non-compliance with laws and
regulations.

CAMPHILL SOCIAL FUND (N.I.)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CAMPHILL SOCIAL FUND (N.I.)
To address the risk of fraud through management bias and overyide of contrds, we..
performed analytical proGedures to identify any unusual OT unexpected relatlonships.,
tested joumal entries lo identify unusual Iransaclions;
assessed whether judgements and assumptions made in determining the accounting &stimates set out in
Note 3 i•iere indicative of potential bias: and
investigated the rationale behirKI significant or unusual transactions.
In response to the risk of irregularities and non-cornpliance with law3 and regulation$, we designed procedures which
included, bul were not limited to-.
agreeing financial statement disdosures to undedylng supporting douJmentation;
reading the minutes of meetings of those charged with govemance;
enqulring of management as to actual and potenllal litlgallon and c18ims.
There are inherent limitations Sn our audit procedure$ de$¢ribed above. The more removed that lavrJ and ￿gUlationS
are from financial transacts'ons, the less likely il 15 thal we would become aware of non-compliance. Auditing standards
also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees
and other managernenl and the inspection of regulatory and legal correspondence, if any. Material misstatements
that arise due lo fraud can be harder to detect than those that arise from error as they may involve deliberate
cancealment or colluslon.
A further description of our respongibilitie8 is available on the Financial Reporting Counul's website al..
http5=II¥￿￿.frC.org.UkIOudlt0rsrespon5IbIIilie3. This descrlption forms part ol our auditols report.
This report is made solely to the charity's trustees, as a body, In accordance with part 14 of the Charitles Act {Accounts
and Reports) Regulallons 2008. Out audit work has been undertaken so that we might State lo the charity's trustees
those matters we are required lo state to them in an auditors, report and for no other purpose. To the fullest extent
perniffted by law. we do not accept or assume responsibilty to anyone other than the charity and the charity's Iruslees
as a body. for our audit work, for this report, or for the opinions we have formed.
roi
Angela Craigan FCA (Senior Statutory Audltor)
lor and on behalf of Harbinson Mulholland
Chartered Accountantg
Statulory Audltor
2311012024
Cenlrepoint
24 Orrneau Avenue
8elfast
Co. Anlrim
Northern Ireland
BT2 8HS
Harbinson Mulholland is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under of seclion 1212 of the Companies Act 2008.
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