Cambthll S¢vtl•nd
Scottlsh Chwlty No. SC024428
IIEPORT AND FINANaAL sfATEMEpirs
FOR The YEARTO 31 MARCH 2024

CAMPHILL SCOTLAND
For the yw ended 31 March 2024
CONTENTS
Referenee aftd AdmSnistr*ive DetslLg
Report of theTrustee5
Independent Examlnerfs Report
Statgment of Flnanclal ActMtS•s
Balance Sheet
Notes to the Flnanclal statements
9-14

CAMPHILL sc¢JnAMD
Report olthe Trustms
For the year to 31st Matth 1024
The Trustees presentthelr report￿th the flnanclal statements of the charlty forthe year ended 31st Mar¢h
2024. The organlsation wa5 incorporated as a Scottish Charitable In￿", p¥xated Organisdtion ISCIOI on 4
De￿Mber 2014.
R8f•rènce and Admlnlrtrallve Dets115
Charfty number. SC024428
Princtsol Office.. 17.21 East Edlnburth, EH9 ISE
Accountonts
Helen Lowe Ltd. 17-21 East ma￿eld. Edlnburgh. EH9 ISE
Bonkers.,
Royal Bank of Scotland. Cartstyke Avenue, Cartsburn East. Greenork PA15 IEF.
Shawbrook 9ank Ltd, Lutea House, Warley Hill Business Pari The Drlve, Great Wariev.
Brentwood, Essex CM13 3BE.
CAF Bank Ltd, 25 Kkn8s Hlll Avenue, Ktngs Hlll. West Malllnq, Kent, MEIY 4Jq
charity Banl Fo$¥e H4k¥, 182 Hlgh Str¢¢L'f0nbrld8¢. 7N9 IBL
TrUfte￿..
The trus'iees %erv'n
thp
Q£ir J id.%lp.cc thn i
ear end trJ-wc as foliOWS'.
ObJe¢tlves affid Artlvltlos
Camphlll Scotland was estsblLshèd solety forcharltable purposes. In partlcularto 5UPFOrt It5 membery In thelr
work wlth the values o# carn￿111. a5 carried out in community *ttln85 bythe Campiill Movement. Thls wgrk
by member c¢mmunkle$ invofves 8doptin8 a hollsdc approach to supwrtlng Indfviduals who may have
range of com￿0¥ needs. at1sln8 from a¥e, learnlr¥ d15ablllty,111 health or Othe￿[St, to flnd mear.In8 in thelr
Ilves and to devel¢)Pthoir sodJli spirituBI, cognrtFve aNI pr8¢tlvdl skills end pitentlal. In Camphlll communlty
settlnKs, this Includes ."ivin8 with and worklng trj add￿$5 and sUPPOrt the needs of Children. young people
snd adults, with theaim of helplngthem through 3 processof cuRtive educatlon, understsndlng and support
to Integrate as fulty as possknle Into thowlder sOc￿ty. Camphlll Scotland is funded throl￿h m8mbèrshlp fees
pald ty Its Members.

CAMPHILL SCOTLANO
Report ol theTrustee5
For tho year to 31st Mar¢h 2024
Athlev•ments and Perfomian
At the be8lnninB of 2023, Trustse5 entered discusslons about the fLrture of Camphill Scotland, as it appeared
that we were not truly meetSng the needs of the const￿ent communltles. Thls took the fomi of the Chalr
having 1.1 sesslon with all of the7ru5tee$. As a result of these, the meeting of the Trustees held on 30 May
2023 decided-
l. We will wlnd rkjwn th• operHtk>nal slde of Camphlll Scotland as s￿n as p0551ble In ordérto estsbllsh
way to use resources more efficbently and effettively
2, We wlll contlnue to offer a$50ciative worklng In the followlngareas
Internatlonal volLK*teers
Strate8lc Flnanee
Reglstered Mana8ers and SCI
3. We will contlnue to Ilnk wlth CCPS
4. We wlll work toward a wlder consuftatlon about the fvture of Camphlll Scotland/Camphlll
Connertlons
In doln8 $0, we wlll
Engage wSth Somekeypiayers (ln i thlnktsnkl betweeft nowand endAugu5tto thlnkthroulh
the optlon$ of what a55oclatlve workln8 mlsht hok Ilke In the future and the optlons for
or8anisin& such workin8
to con51der the fomiulatbn of th? consultaUon qu95tlons
Inltlate 2 re8lonal ¢on$ultstlon sesslon$ 5ettlng out the optlpns and askln8 the aBre•d
perunent Consultation questlons
5. Trustees will keep in touch w￿h each other durlng thls perlod.
The 2 reglonal events were SubseqUen￿V and a report wrltten whlch was sent to Trustees and
¢onsult8tlon attendees.
At the Trustee meetlng on 3￿ ortobtr, the chalrsummed upthe outtome of the consultatlon as follows..
It18 clear from ihe recert hlstory of Camphlll Scotland, that each commurlty looks to Itself rather than to
worklng with each other in an asso¢latSve way. Thls is unde￿andable 8lven the Increasln8 pressur85 and
demands on each communlty.
A new way of assodatlve working together wlll only be successful If the management teamsltrustees of the
10 communltlès feel that there Is more to be Balned tO8etherthan Separate, l.e. Stronger Together.
In thls ￿t￿re vlslon of a&%ociatNe Work1￿ each communlty would need to promote the notlon that the
whole Is greater than the sum of Its parts. In thi5 xenado. each co-worker, employee, and volunteer would
be aware Ivla Indurtk*n training or some other rnethodl that they are one In o th(Ju5und, supportin8 600
vulnerable chlldren. young people, adults. and older people who make up the Broup of Camphill
beneflclarfes. Wlthout thts commltmenL any new model of asso¢latfvè wor￿n9 may not succeed.

CAMPHILL SCOTL
Rep¢*t of theTrustee5
For the y•arto Ytst Mitth 2024
Followlng d15¢usslon, Tru5tee5 weed Ilnter alla}-.
L on a vote by 811. that the process to dbsofve C3mphlll Scotland Is è SCIO, should begin as soon as
possible.
2. Any remainin8 bill paym2nts owed by CS wlll be made as part of thi5 process.
3. The monles currently In the varh)us Camphlll atcounts wlll be refvnded to Communltles
proporth)nate to the tontrlbutkJTh$ that have been made.
4, All payments scleduled to be pald oy Cornmunities to CS Should b2 ￿ased.
S. Dedslons m4de today will be shared wlth the ever)t ¢X*nsultees and the general membershlp.
8etween the dato ofth•t m•4tlng and y•ar end, efforts been Obwlng to carry oui the wlshes of the
Trustees.
Whlle It Is sad to see the deTnlse of ary ty8anlsatlon, Ir It ￿ not meetlng Its purpose ftir Its constituent
member5. there really Is no choice.
I would .'ike to thank Trustees and thelr roS￿￿1¥e boards andlor management grwp5 for enr4glng In what
were dlffleult conversatlonsto arrfve ataconcluslon aboutthe futureof Camphal Scotland, as detalled abov
,aii C.Irr.p
11.'I Scotiand
FlnandAI R•vl•w
The financial statements follow on pages 7ts 1
Totsl In¢tsme In the year w8$ £19,61112023: 158.915) and total expendTture £￿,954(202j,. £249,Q411,
resuttlng In a deficit of £So￿24(2023. delklt £90,126).
Total funds hekl ￿ Camphlll Scotland at 311¢ Ma￿h 2024 amountod to E59h7512023,. U09.8191, of wh5th
£4,583 are restrlcted P023.' £5,783I.

CAMPHIII SCOTLAND
Report ofthe Tnwtees
For the yeirto 31st Marth 2024
RoseNes Poll¢y
The 2015-2020 finanaal plan ststed that general reserves would be used forthe followlng dual purposes.. 11
to constr8ln any Increases to the total annual fee trAF) and 21 to fvnd value adding prole¢ts. The general
reserves therefore allowed valuable fl￿￿￿lity In alkcation of resource5 in the short term.
The deslgnated openitlng ￿SerVe was held to cover 5tx months. running costs as declded by Councll in
February 2018. The deslgnated reserve covered costs that could be reasonably antlclpated but dld not
requlre an annual budget both these reserves weretransferred tothe8eneral reserve at the yearend as they
were no lon8er requlred due to ¢essatlon of the charlty.
The balance of the general resenie wlll be dlstrfl)uted between the Communltles In proportlon to the
contributlons that have been made.
Rlsk Manwment
Camphlll Scotland relles on members for Its fvndlng and relles on those samè memb•rs to nomlnate our
trustees. There Is therefore always a potentlally sI￿5ficant d)•llen¥e for the Camphlll Scotlènd truslee to
navl8•te thelr responslbllltles toward C¥mphlll Scotland, the member communlty that nomlnated them and
the other Ilnks and alleglances they might hold to other Camphlll 8roups.
Camphlll Scotland ¢onducts a comprehenslve a55essment of the rlsks facin8 the or¥anisaticn on an annual
basls u51ng a trafflc Ilghts, r15k re8istsr based on one used by the Charfty Commi551on In England and Wale$.
At each subsequent Councll meetln& the Dlrector advtses Coundl of èny slgnlflcant ne8atlve chanaes to the
rlsk5 fa¢ln8 the organlsation.
Structure and Gwernan
Governlnq Doctsment
Camphill Scodand Is a S¢ottlsh Charitsble Incorporated or8anlsatlon and Is governed by Its Constltutlon datsd
February 1996 larnended December 21J131. It Is a reglstered charlty with the offlce of the Scottlsh Cha
Re8ulator IOSCRI.
Tnistees, Indurtlon ondtrolnlng
New trustees ar¢ brlefed on thelr legal obll8atlon5 under charlty law. the content of the ConsYtutlon, the
cornmtttee and declslon-making processes and the re￿nt finanaal perf0m￿nCe of the charlty. Trustees are
encoura8ed to attend appmprfate externaltralnlngeventswhere thesewlll facllltste the undertaklngof thelr
role.

CAMPHILL SCOTLAND
Report ottr*Tnths
For th• y•r to 31rt Marth 2024
Ststementof Tntrtoes r•spon￿bIl¢l•S
The Trurtees afe resFonsible for preparing the Trustees Report and the flnanci31 statements In aLtordanc
with applkable law 4nd UNted KIr￿d0M Accountln8 Standards Iunlted Kirydom Generally Accepted
Accourrting PractKel.
The law appllcable to eharilles In Scod8no requires the Tnjstees to P￿pare finand815tatements for each
flnancllll year, which gj've a truè and falr vlew of state of affalrs of the charlty and of the Incomlng
resoLsrces and appllcatton of re￿UrCeS of the charlty forthatwad. In praparln8 those fi'nancial ststtments,
the Trustees are requlred t¢:
sele¢t sultsble account1￿ polkles and apptythem Con￿$t0￿￿y.
observe the methods aAd F￿6￿1P1e5 in the Charities SORP IFR511T21;
make lud8ements and estlmates that a￿ re￿nable and prudenr,,
state whether applicable UK Ac¢ountlni Standards have been followed, subject to any rnaterlal
departu￿ dlsdosed and explalned In the flnanclal tstsments., and
prep•o finandal ststsment$ on th¢ goir4 concem basis unless It Is Inapproprlate to presume
that the charlty will continue buslness.
The tru5t8es are ￿s￿ng[ble for kèeplng proper accountlng records that dlsdose wlth ￿asonable accurnry
at any tlme the financial p05itlon of the chartry and io eftable them to ensure that the flnanclal statements
compv wtth the Charfles and Trwstse Investment (Scotland) Act 2005, the Chartty Accounts Iscrtlandl
re8uI?tions 2006 las amendqdl, and the provbslorts of the tharWs con5tltutton.
Thèy are also re5ponslble for safeguardSThg the assets of the charity and hen￿ tsklng reasonable sLeps for
the preventlon and detection uf fraud aTrJ otherlrregularit
y Ord•r ol the B￿rd
Djte

CAMPHILL SCOTLAND
Indepemdwn Examln•rfs Xwtto the Tru5tag5
Forthe ye¥to 31st M•rth 2024
I report cn the filla￿la1 5tstements of the charlty for the year to 31 March 2024 whlch are Set out on page5
7tol4.
Respe¢tlve reJponslbllltle5 of TnMt•tt •nd EK•mlrbv
The charlty's Trustees are respon5ibleforthe preparatlon of the finandal statements in accordance wlth the
terms of the Chafltles and Trustee Irwestrnent Iscrtlondl Act 2Q)5 and the cnar￿se5 Accounts (Scotlandl
Re6ulatlons 2006 las amend•dl. The chartty tru5tee5 consider that audlt requlrement of Regulation lo
111 lal to 1¢] of the Actounts Regulotlons does not apply. It is my reSpOn￿bIlity to exarnlne the financial
statements as requlred urrfler section 414 {11 Ic) ofthe Act andto ststswhethgr partlcular matters have corne
to my atteAtlDn.
8•sls of Independent eM¥mlnor's ststement
My examlnation is carrled Out In a¢cord•n¢e wlth Re8ulatkin li of the Charltles Accounts Iscotlandl
Regulatlon5 2006. An examlnatlon Indudes a revlew of the accountin8 rrfords kept by the chadty and
comp8rison of the Ilnanclal ststements pre5erted wlth those r8cord$. It also Includes conslderatlon of any
unusual Item5 Qr dtsdosures In thq finandal statements and seeks èxplanatlOn.s ftomtheTnthes concernlng
any such matters. The procedures undertaken do not provide all the evhlence thatwould be requ5red In an
aud￿ and ccns8qu•rtly I do not wre5s an audlt OF4nltM on t￿ vlew 8lven by the accounts.
Indty¢ndMt •xamln•rf• st•t•m•rt
In the course of rny examlnation, no matter has come to my attertrlon
111 whlch glves me reasonable Cause to belI￿e that In any mate￿1 ￿SPeCt the requlrements
to keep attounting récords In xcordance wtth Sertlon 44tll lal olih¢ ZODS Art and
Re8ulatlon 4 of the 2C¥)6 Accounts Re8ulatSons; and
to prepare flnandal statements whlth accord with thfj acco￿tIn1 rewrds and comply wlth
Regulation 8 olthe 2C¥J6 knounts ReEulations'
have not been me(. or
121 to whith. in my oplnl¢)n, attentlon $￿Uld bè drawn In orderto enabte a proper understandlng of
the nnanciil statemonts to be reached.
Helen Lowe Ltd
Chart•red Accountants
17-21 East Mayfield
Edlnbur8h
EH91SE

CAMPHILLsconAND
STATEMEKf OF RNANaALAcllviiiES
For the Year Ended 31 ma￿ 2014
2024
Total
Funds
2023
Totsl
Des4nated Rgstrfct•d
Funds
Furnl
INCOME Fftom:
Charltable activitle&'
Membershlp fees
Donatlonsl grants and
le8acles
Investments
156.9thJ
210
17,152
17.152
2.459
2.459
1.8D5
Totsl Income
19.611
19,611
158,915
EXPENDITURE ON:
Charitsble aCtI￿tIeS
54A
1433S
1.2(K)
69,954
249,041
Total Expendlture
54,419
14335
1,200
69.954
249,041
Net IExpendltur•V1￿OM•
134W81
114,3351
I1,2￿))
fSO,3431
I￿,126>
Transl•r brtween fun
89565
1895651
Net IExpendlturnlllncome
and Mov¢ment In Funds
54,757
I103,9￿)
I1.2￿)
150,8241
190.1261
RECONauATION OF FUNDS
Total lunds brought
foyward
136
103.
109,819
199,945
Total fvn(ts canled
forward
54,893
4,583
59,475
109,819

CAMPHIILSCOTLAND
BALANCE SHEEr
At 31 Marth 2024
2024
Total
Funds
2023
Totsl
Funds
pe51￿ated Restrkted
Fund5
Nat•
FIXEgASSFrs
Office equlpment
627
836
CUftREKf ASSETS
Debtors and prepayments
Cash at bank and In hand
56,679
4.583
6L262
127,981
56.1
4,583
6L889
128,817
LIAaiLITIES
Creditors: amounts fallln8 due
wlthln one year
12A141
114141
{￿.998}
NEfASSErs
54,892
4,583
59,475
109,819
FUNDS
Unrestrlcted Fund
Unrestrlcted Designated FuThls
Res'.rltted fund
54A92
136
103,900
5,783
4,583
59,475
109,819
The f1ft8ncral 5tstements were approved ￿ the Trustees on 2B13lzou 2025 were 518ned on
Chalr

CAMPHILLSCOTiAND
NOTESTOTHE FINANCIAL sfATEMENTS
For the year ended 31 March 2024
ACCOUNTING pouaE5
BasFs of prepaf*lon and asSe￿ment of8oln8 eoneern
The finènclal statements have been prepared under the hlstorlcal cost conventlon, modPned by the
revaluation of its investment assets, wlth Items recO￿lsed at cost or transactlon value unless
othemlse stated In the relevant notels) to these flnanclal statements. The Ilnan¢l31 statements have
been prepared in accordance Viith the Statement of Recommended Practlce: Accountln8 and
Reporting by Charltle5 preparinz thelr accounts In ac￿rdan￿ wkh the Financial Report Standard
appllcable In the UK and Republlc of Ireland IFR51021 secoThJ edltlon-october 2019 and the Charltles
and Trn5tee Investment (Scotlandl Art 2005 and the tharltles Accounts (Scotlandl Re8ulations 2006
las amended).
The trustees conslder that there are no materfal uncertalntles about the charws ablllty to contlnue
as a goin8 concern.
Income rncwiltlon
All Incomlng resources are Included In the Ststement of Flnanclal Actlvlues ISOFAI when the charlty Is
le8alty enlltled to the Income after any performanc• rondltlons have been mel the amourt can be
measured rellably and ￿ Is pmbaL4e thatthe Income wlll be recelved.
For donatlon5 to be recoBnlsed the chpfity ￿11 have been notTfied of the amounts and the settlement
date Sn writln8. If there are conditions atlathed to the donatlon and thls requlre5 a level of
performante before ent￿lement can be obtsined then Income 15 deferred untll those condltlons are
fully met or the fulfllment of those condltk*ns Is wlthln th¢ control of the tharity and It15 probable
that they wlll be fulfllled,
Donated facllltle5 and donated professlonal serytces are reco8ntsed In Income at thelr falrvalue when
their economic benefit is wobable, it can be measured reliably and the chartty h8s control over the
Item. Falr value 1$ detern)Ined orn the basb of the value of the 81ft to the charlty. For example the
amount the charlty would be willlng to pay In the open market for such facllttles and 5ervlce$. A
correspondln8 amount Is reco8nised In expendlture.
Investment Income Is earned through hokilng assets for Investment purposes and Is Included when
the amount can be measured reliably. Interest Income Is recognised using the effectfve Interest
method and dlvldend Inc¢)me is rteognlsed asthe charl￿S rlght to recelve payrnent Is establlshed.
Eipendltuiè re(o¥nltion
All expendlture is accounted for on an accrua15 basls and has been classlfled under headlngs that
aggregate all costs related to the cate80ry. Expendjture Is recognlsed where there Is a legal or
constru¢dve obllgatlon to make payments to third partles. rt is probable that the settlement wlll be
requlred and the amount of the oblE8atlon can be measured reliably.
Irrecoverable VAT Isdmrged as an e¥pense 4ainst the actfvty for which expenditure ar05e.

CAMPHILL SCOTLAND
NOTES TOTHE HNANaAL STATEMENTS
Forthe year ended 31 Marth 2024
ACCOUNTING pouaES {CONTINUED)
Expenditure rewnilion IconllThMdl
Cash at Bank
Cash at bank and In hand on the baEanee sheet comprfse ¢ash at banks and on hand and short-temi
deposits with a maturity of three months or less. whlch are subkct to aTh Inst8nlftcant rb5k of changes
In v8lue.
Penslon Costs
The charlty operated a money purchase Ideftned contrlbudonl penslon scheme. Contrlbutlons
payable to the charl￿S penslon scheme are charged to the Statement of Nnanclèl Actlvltles In the
period to whlch they relate.
Cr•dlto
Credltors and provlslons are recoBn15ed where the charlty has a present Dbllgatlon resultlng from a
past event that wlll probably result Sn the transfer of fvnd5 to a thlrd party and thè ￿0￿nt due to
settle the obllgatlon can be measured or estlmatèd rellably. Credltors and prov151ons are normallv
reco8nlsed atthelr settlemert amount after allowlni for any trade discounts due.
T•xatlon
The Charlty Is ex•mpt from tax on its tharltable acttvltle&
Fund qttountl
Unrestrlcted funds can be used In accordance wlth the charltable oblectlveg at the dlscretlon of the
trustees.
Restrlcted fundscan onlybe used forthe partkular restrlcted purpose wlthln the oblectof the charlty.
Restrlctlons arlse when speclfied ￿ the donor or when fijnds are ralsed for partlcular restrftted
purposes.
INCOME FROM CHARITABLE AcrivmES
The charivs in¢ome ¢onsi5ts of member5hlp fees pakl by Camphlll communltles In Scotland,
V¢XUNTARY INCOME
2024
2023
Grants
Donation5: Legacy
Other
16311
210
210
17,152
io

fAMPHILLSCOTLAND
NOTESTO THE FINANaAL STATEMENTS
Forthe yea* ended 31 March 2tn4
INVESTMENT INCON
2023
Bank Interest
1459
1,805
202Y
EXPENDITURE ON CHARifABLEAcnvrnes
Unr•strlcted Fund
Wages and Nl
Penslon
Travel and subslsten¢e
Irsuranee
Learnlng and developmont
Communicadon5 and webslte
Poll¢y and Influenclng
IT Support and equipment
Statlonery and poswe
Telephone and Internet
Offlce expenses
Subscrlptlon5
Bank charges
Le8al fees
HR asslstanee
Depreclatlon
Consuttancy
Accountancy
Independent exarnlnerfs fees
Pro1¥rts for Members
Leadership d￿￿lopMent
19,974
569
4,889
1,145
516
252
467
1,136
162,881
5,901
9,229
1,086
459
1,746
316
2,118
337
1,653
453
4.419
174
600
4,637
279
12,550
472
1,275
392
185
4,342
136
6Cp)
6,878
2,042
1.2Q)
3,597
214,182
54,419
DeSI￿ated Funds
Chalman's honorarfum
Transltlon consuEtsnci costs
6.335
14,335
24,112
29,112
Re$trlrted Fund
Camphill feasibility
5,747
5,747
249,041
69,954
Dvrlno the fvrar, Tnutees wlshedto mokeslqnlftuntpmqress on theStrategkDeMveryPlon and to do thls
obtulned the seThlces of a consufton¢ wus •ble to gulde the pr<)cess. During that consultuntyi the
DIr￿torbecU￿Fe unwdland unuble to wort The C￿￿5￿1t￿n¢Y wu5 extended toprovlde some coverfor the
absent Dire¢tor. This was supplemented by the recNthwnt of a specloltst consultqnt to help with

CAMPHILL SCOTLAND
NOTES TOTHE FINANUAL STATEMENTS
Forthe year ended 31 Matth 2024
2024
2023
STAFF COSTS
Salarles Ilncludln8 homeworkinl allowance)
Employers NatSonal Insurance
Penslon contrlbutlons
19,974
154.565
8,316
5,901
168,782
569
20,542
The average weekty number of employees durln8 theyear was I12023- 3).
No employee recefved remuneration in excess of E60,CO).
DurlnB the yearternlnatlon payrnents were made of£8,683.
Durlng the yeèr the chalr recelved an honorarlum of £8,1￿￿2023. £5,Tr)01.
No travel expense$12023- nlll were relmbursed to the trustees, and leamlni and development for
the trustees was nll {2023- nll).
2023
FJXEO ASSETS
CosVvaluatl¢Jn at I" Aprll 2023 and 31A March 2024
1,886
Accumulated deprec58tlon 8t l°Aprll 2023 and 31. Marth 2024
L258
Net book value at 3111 Marth 2023 and 2024
627
836
2023
LIABIUTIES: c￿dIto￿ lalllw due wlthln one y••r
Credltors and a￿￿?1$
PAYE
2,895
7,090
11,908
18,998
2,895
12

CAMPHI£LsconAP40
NOTES TO THE FINANCIAL sfATtMEI¥TS
For the year ended 31 Motth 2024
MOVEMEpif IN FUNDS
lft(om• EXpendI￿re
Transf•rs
Unr•strlrted Funds
General reserv8
Desl8nated operdtlnB
reserve
De51£nated r4ser¥e
136
19,611
54,419
89,565
54,893
82.5Q)
21,41XI
104,036
182,5001
17.0651
14,335
68,754
19,611
54,893
R•strld•d Fund
Feaslblllty proJect
1,200
1.2(hJ
4.583
4,583
5.783
109.819
19.611
69854
59,475
Th¢ Unrestrkted Funds w.
General reserve5 are used for the followlng dual purposes: 11 to constraln ary Increase5 to the total
annual fee (TAFI and 21 to fund value 8ddlng projerts.
Thè deslgnatsd oporattng reseNe Is held to cover slx month¥ Nnnlrq costs.
The desl8nated re$erve ¢overs cost5 th* could be reasonablyantiapated butdo Trot requlre an annual
budget- speclflcallyl projett ideas that may emer8e durlng the year. staff recrultment and one-off
rriiegal costs.
The balances on both desl8nated reserves have been transferred to the General r￿eNe as they are
no longer requlred.
The Rejtrlrted funds are:
Addltlonal funding was re￿Ived to siippcfft a feaslblltty prolert and future plannlng for Camphlll.
13

CAMPHILL SCOTLAND
NOTESTO THE FINAN￿￿ srATEMEI
For the year endEd 31 March 2024
ststement of A*andal Acd¥ltles to 31 Marth 2023
The Statement of Financial ActivÉlJes for the year to 31 March 2024 on page 10 distin8ulshes
between unrestrlct•d and restrlcted funds. The comparatlve breakdown for the previous year Is as
lollDWS.'
Ihestrfrtod UNe$trlrted
De5*nated Rlstrfcted
Fwnd$
Fund
2023
Tgtal
Fund$
INCOME FROM:
Charltable actlvltles.,
Member5hlp fees
Donatlonsi grants and le8ades
Invèstmènts
156.91K)
210
156,900
210
1,805
Total IrKome
158.915
158.915
EXPENDITURE ON:
Charftable acdvlties
214.812
29.112
5,747
249,041
Totsl Expendtture
214,182
29,1
5,747
152,010
N•t InconwllExp•ndlturo1
155,267)
129,1121
15.7471
190,1261
Trnngfer betweenfvnds
129.112)
29,112
Net IncomellExpendltswe) and
m0￿meTht In Funds
1843791
15,74n
190,1261
RECONaLIATION OF FUNDS
Totsl funds brought lonward
84Sts
103.9
11,530
199,945
Totsl funds ￿rrted foThnrd
136
103.9C
5,783
109,819
14