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← Camphill Scotland

2025-12-31-accounts

Camphill Scotland

Scottish Charity No. SC024428

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR TO 31 MARCH 2025

CAMPHILL SCOTLAND For the year ended 31 March 2025

CONTENTS

Page Reference and Administrative Details HE Report of the Trustees 2-4 Independent Examiner’s Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes to the Financial Statements 8-13

CAMPHILL SCOTLAND

Report of the Trustees For the year to 31st March 2025

The Trustees present their report with the financial statements of the charity for the year ended 31st March 2024. The organisation was incorporated as a Scottish Charitable incorporated Organisation (SCIO) on 4 December 2014.

Reference and Administrative Details

Charitynumber: SC024428
Principal Office: 17-21 East Mayfield, Edinburgh, EH9 1SE
Accountants Helen Lowe Ltd, 17-21 East Mayfield, Edinburgh, EH9 1SE
Bankers: Royal Bank of Scotland, Cartsdyke Avenue, Cartsburn East, Greenock PA15 iEF.
Shawbrook Bank Ltd, Lutea House, Warley Hill Business Park, The Drive, Great Warley,
Brentwood, Essex CM13 3BE.
CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME194JQ
Charity Bank, Fosse House, 182 High Street, Tonbridge,TN9 1BE.
Trustees: The trustees serving during the yearand since theyear-endwere were asfollows:
John Richards (Chair) Alison Morgan
Margaret Swerling (Vice Chair) Alex Busch
Richard Costigan Ines Maier
Ulrike Mall Jason Glass
JonPlunkett MichelleRiddock

Objectives and Activities

Camphill Scotland was established solely for charitable purposes, in particular to support its members in their work with the values of Camphill, as carried out in community settings by the Camphill Movement. This work by member communities involved adopting a holistic approach to supporting individuals who may have a range of complex needs, arising from age, learning disability, ill health or otherwise, to find meaning in their lives and to develop their social, spiritual, cognitive and practical skills and potential. In Camphill community settings, this includes living with and working to address and support the needs of children, young people and adults, with the aim of helping them through a process of curative education, understanding and support to integrate as fully as possible into the wider society. Camphill Scotland was funded through membership fees paid by its Members.

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CAMPHILL SCOTLAND

Report of the Trustees For the year to 3ist March 2025

Achievements and Performance

At a meeting of the Trustees on the 3 October 2023 following discussion, Trustees agreed (inter alia):

  1. ona vote by 8/1, that the process to dissolve Camphill Scotland as a SCIO, should begin as soon as possible.

  2. Any remaining bill payments owed by CS will be made as part of this process.

  3. The monies currently in the various Camphill accounts will be refunded to Communities proportionate to the contributions that have been made.

  4. All payments scheduled to be paid by communities to CS should be ceased.

  5. Decisions made today will be shared with the event consultees and the general membership.

Between the date of that meeting and year end March 2025 efforts have been on-going to carry out the wishes of the Trustees. This has been a complex process but can confirm that all creditors have been paid in full, unused restrictive funds have been returned to the benefactor. The balance of funds in Camphill Scotland accounts has been repaid to the member communities as per the agreed levels as proportionate to the contributions made towards membership fees, At the time of these accounts being prepared the unrestricted and restricted balances sit at Zero.

A request was made to OSCR to close Camphill Scotland as a SCIO, this was originally declined due to a clerical issue and further representation has been made to ensure this can be completed timely.

All financial records pertaining to Camphill Scotland will be completed and stored within the Offices of Tiphereth Camphill in Edinburgh.

While it is sad to see the demise of any organisation, if it is not meeting its purpose for its constituent members, there really is no choice.

| would like to thank Trustees and their respective boards and/or management groups for engaging in what were difficult conversations to arrive at a conclusion about the future of Camphill Scotland, as detailed above.

Richard Costigan Trustee Camphill Scotland

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CAMPHILL SCOTLAND

Report of the Trustees

For the year to 3ist March 2025

Financial Review

The financial statements follow on pages 7 to 14.

Total income in the year was £970 (2024: £19,611) and total expenditure £60,446 (2024: £69,954), resulting in a deficit of £59,476 (2024: deficit £50,824).

Total funds held by Camphill Scotland at 315* March 2025 amounted to £nil (2024: £59,476), of which £nil are restricted (2024: £4,583).

Structure and Governance

Governing Document

Camphill Scotland is a Scottish charitable incorporated organisation and is governed by its Constitution dated February 1996 (amended December 2013). It is a registered charity with the Office of the Scottish Charity Regulator (OSCR).

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CAMPHILL SCOTLAND

Report of the Trustees

For the year to 31st March 2025

Statement of Trustees responsibilities

The Trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing those financial statements, the Trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) regulations 2006 (as amended), and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

By Order of the Board

Richard P Csitigan

Richard Costigan Trustee

Date 23 February 2026

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CAMPHILL SCOTLAND

Independent Examiner's Report to the Trustees For the year to 31st March 2025

| report on the financial statements of the charity for the year to 31 March 2024 which are set out on pages 6 to 13.

Respective responsibilities of Trustees and Examiner

The charity's Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10 (1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

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Lauren Jankowski — Chartered Accountant Helen Lowe Ltd Chartered Accountants 17-21 East Mayfield Edinburgh EH9 1SE

Date 9 Mouch 20ts

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CAMPHILL SCOTLAND

STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31 March 2025

Unrestricted 2025 2024
General Restricted Total Total
Fund Fund Funds Funds
Note £ £ £ £
INCOME FROM:
Charitable activities:
Membership fees 2 - - - -
Donations, grants and 3 120 - 120 17,152
legacies
Investments 4 850 - 850 2,459
Total Income 970 - 970 19,611
EXPENDITURE ON:
Charitable activities 5 55,863 4,583 60,446 69,954
Total Expenditure 55,863 4,583 60,446 69,954
Net(Expenditure)/Income (54,893) (4,583) (59,476) (50,343)
Transfer between funds - - -
Net (Expenditure)/Income
andMovement in Funds (54,893) (4,583) (59,476) (50,343)
RECONCILIATION OF FUNDS
Total funds brought 9
forward 54,893 4,583 59,476 109,819
Total funds carried 9
forward - - - 59,476

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CAMPHILL SCOTLAND

BALANCE SHEET At 31 March 2025

Unrestricted 2025 2024
General Restricted Total Total
Fund Fund Funds Funds
Note £ £ £ £
FIXED ASSETS
Office equipment 7 - - - 627
CURRENTASSETS
Debtors and prepayments 44,691 4,583 49,274 -
Cash at bank and in hand 44 - 44 61,262
49,318 4,583 49,318 61,889
LIABILITIES
Creditors: amounts falling due
within one year 8 (44,735) (4,583) (49,318) (2,413)
NETASSETS - - - 59,476
FUNDS
Unrestricted Fund 9 - 54,893
Unrestricted Designated Funds 9 - -
Restricted fund 9 - 4,583
- 59,476

The financial statements were approved by the Trustees on 23 February 2026 and were signed on their behalf by:

Richard Costigan Trustee

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CAMPHILL SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

  1. ACCOUNTING POLICIES

Basis of preparation and assessment of going concern

The financial statements have been prepared under the historical cost convention, modified by the revaluation of its investment assets, with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Report Standard applicable in the UK and Republic of Ireland (FRS102) second edition — October 2019 and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

Investment income is earned through holding assets for investment purposes and is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend income is recognised as the charity’s right to receive payment is established.

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount ofthe obligation can be measured reliably.

irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

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CAMPHILL SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

  1. ACCOUNTING POLICIES (CONTINUED)

Expenditure recognition (continued)

Cash at Bank

Cash at bank and in hand on the balance sheet comprise cash at banks and on hand and short-term deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value.

Pension Costs

The charity operated a money purchase (defined contribution) pension scheme. Contributions payable to the charity’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for the particular restricted purpose within the object of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

3. VOLUNTARY INCOME 2025 2024
£ £
Donations: Legacies 16,311
: Other 120 841
120 17,152

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CAMPHILL SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

4. INVESTMENT INCOME 2025 2024
£ £
Bank interest 850 2,459
2025 2024
5; EXPENDITURE ON CHARITABLE ACTIVITIES £ £
Unrestricted Fund
Wages and Ni - 19,974
Pension - 569
Travel and subsistence - 4,889
Insurance - 1,145
Learning and development - 516
Communications and website - 252
Policyand influencing - 467
ITSupport and equipment - 1,136
Stationery and postage = 4
Telephone and internet - 392
Office expenses 92 185
Subscriptions - 4,342
Bank charges 26 136
Legal fees - 600
HR assistance - 6,878
Depreciation - 209
Consultancy - 7,000
Loss on disposal offixed assets 627 -
Accountancy 663 2,042
Independent examiner’s fees 600 1,200
Redistribution of surplus to communities 53,855
Projects forMembers - -
Leadership development - 2,482
55,863 54,419
Designated Funds
Chairman’s honorarium - 8,000
Transition consultancy costs - 6,335
- 14,335
Restricted Fund
Camphill feasibility - 2,000
Repayment ofsurplus funds 4,583 -
4,583 2,000
60,446 69,954

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CAMPHILL SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

2025 2024
6. STAFF COSTS £ £
Salaries (including homeworking allowance) - 19,974
Pension contributions - 569
- 20,542

The average weekly number of employees during the year was nil (2024 — 1).

During the year the chair received an honorarium of nil (2024: £8,000).

No travel expenses (2024 - nil) were reimbursed to the trustees, and learning and development for the trustees was nil (2024— nil).

2025 2024
hes FIXEDASSETS £ £
Cost/valuation at 1%April 2024 and 31 March 2025 - 1,886
Accumulated depreciation at 1% April 2024 and 31% March 2025 1,258 1,258
Net book value at 31° March 2023 and 2024 627 627
2025 2024
8. LIABILITIES: Creditors falling due within oneyear £ £
Creditorsandaccruals 49,318 2,413

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CAMPHILL SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

9. MOVEMENT IN FUNDS

At At
1April 31March
2024 Income Expenditure Transfers 2025
£ £ £ £ £
Unrestricted Fund
General reserve 54,893 970 (55,863) - -
54,893 970 (55,863) - -
Restricted Fund
Feasibility project 4,583 - (4,583) -
4,583 - (4,583) - -
59476 9970S (60,446)

The Restricted funds are:

Additional funding was received to support a feasibility project and future planning for Camphill.

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CAMPHILL SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

  1. Statement of Financial Activities to 31 March 2024

The Statement of Financial Activities for the year to 31 March 2024 on page 10 distinguishes between unrestricted and restricted funds. The comparative breakdown for the previous year is as follows:

Unrestricted Unrestricted 2024
General Designated Restricted Total
Fund Funds Fund Funds
Note £ £ £ £
INCOME FROM:
Charitable activities:
Donations, grants and legacies 3 17,152 - - 17,152
Investments 4 2,459 - - 2,459
Total Income 19,611 - - 19,611
EXPENDITURE ON:
Charitable activities 5 54,419 14,335 1,200 69,954
Total Expenditure 54,419 14,335 1,200 69,954
NetIncome/(Expenditure) (34,808) (14,335) (1,200) (69,954)
Transferbetweenfunds 89,565 (89,565) - -
NetIncome/(Expenditure) and
Movement in Funds 54,757 -103,900 (1,200) 50,343
RECONCILIATION OF FUNDS
Total funds broughtforward 9 136 103,900 5,783 109,819
Totalfundscarriedforward 9 54,893 - 4,583 59,476

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