The Trustees of Newton Dee Camphill Community Limited (Newton Dee), directors for the purposes of company law, present their report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Newton Dee became a totally independent Camphill charity on 5 July 2012, although it has been a Camphill Community for adults with additional support needs since 1960. Our intentional community at Newton Dee continues to thrive, attracting residents, day placements, co-workers and employees who wish to join us.
On 28 August 2025, there are 75 residents with additional support needs (the residents in Newton Dee have chosen to be called Villagers), and usually up to 29 adults on day placement from the surrounding local authority areas, who are active within our various workshops, with the support and care of our resident co-workers and assisted by 38 employees (full, part time, bank staff and seasonal workers) who live locally. There continues to be a waiting list for residential and day placements in our community. We expect to have a total of 82 villagers living in the community by December 2025.
Our business model is structured to enable us to continue the ongoing renovation and refurbishment programme of the houses and workshops at Newton Dee through our Development Fund. The community’s Quality Assurance management programme continues to help us maintain a high level of quality in care and support in the well-cared-for and well-maintained homes in the community. The Trustees are grateful for the prudent management of all internal budgets and procedures, which ensures that these standards can be maintained.
The last year saw us complete the construction of a new milking parlour and dairy building. The new milking parlour is now much safer and more ergonomic, allowing us to get the villagers more involved in the milking again. The new dairy building will enable us to produce more value-added products with our milk and make maintenance/cleaning easier. This will again enable us to involve more villagers in producing additional products. We hope to make yoghurt, ice cream and cheese on site.
At the last inspection by the Care Inspectorate completed in February 2025, Newton Dee received gradings of 3 and 4 in the two areas that were inspected. A grading of 4 (Good) in How Good is Our Staff Team was achieved and a grading of 3 (Adequate) was achieved in How Well do We Support People’s Wellbeing. We were disappointed with the grading of 3, which was due to the way medicine was being stored and handled. Improvements have been made in ensuring that medicine labels do not wear out during handling, and there have also been improvements in recording the reasons for using medication prescribed to be only administered when needed.
In addition to a very full education and personal development programme for residents and co-workers, Newton Dee’s social events continue to grow, year on year, with the Phoenix Community Centre (opened in 2013) increasingly enhancing the lives of the villagers and integrating the local community into the understanding and appreciation of what we achieve, and aim to achieve, at Newton Dee. This last year has seen us host a musical residency, our Community Centre has been listed as a venue on some local Aberdeen websites for the arts, and we have an increasing number of professional acts coming to perform in our community. Additionally we have been hosting our own plays, folk clubs and summer fair.
The innovative “Camphill co-worker management model”, which Newton Dee maintains, continues to be held up as a beacon of care. Newton Dee continues to have delegations and ad hoc visits from organisations wishing to understand how this model of care and support in a community setting can operate and be replicated to meet the needs that they serve. These visits, from the UK and abroad, have been by groups and individuals wishing to learn from our model, to learn about any innovative ideas that they would be able to adopt in their own organisations. From March 2020 to late 2022 we had not been able to arrange such visits. We have recently had visits from other UK based organisations and have continued to host and support the Camphill Values in Practice (CVIP) course that is available for employees and co-workers of Camphill Communities. And in April 2023 we hosted an international Youth Conference. We welcomed 75 young people into the community to have talks and workshops around spirituality and living and working together with adults with learning difficulties. This was well organised and supported by all in the community, and will hopefully make Camphill and Newton Dee known to a wider group of young volunteers that may join us in the future. We have also hosted a visit from a Community in Lebanon called Step Together on the 28 May 2025 who are looking further developing their work with people with learning difficulties. And we hosted an international group of 20 people on the 07 July 2025 who came to see how our workshops run and to learn about our ethos of meaningful work and opportunities for people with learning difficulties.
As can be seen from the more detailed information below, Newton Dee is in a good position to maintain and develop its ability to offer care and support in the community in this intentional community setting. The Trustees are not complacent however, and maintain due diligence in all aspects of management i.e. Finance, Reserves, Investments, Strategic Risk Policies, and all other legal responsibilities to ensure that Newton Dee will continue to flourish in the benefit of the care it provides for the communities in and around Aberdeen.
The more detailed Trustee Report continues below.
The charity's objects are, for the public benefit, to relieve sickness, promote good health, provide care to advance the education and training of people with a disability (whether mental or physical), for the young, the old, or people otherwise in need, in harmony with the ideas and ideals arising out of Anthroposophy, particularly (without limitation) by the establishment of a community or communities that includes shared community households, residential households, day centres, kindergartens or other types of social and/or educational facilities, in which the beneficiaries live and/or work and/or to which they otherwise resort, in community with persons providing support.
Newton Dee is an independent Camphill charity based in Aberdeen, Scotland, which offers a home, fulfilling work, a meaningful social/cultural life and opportunities for personal development in all of the above areas to adults with additional support needs. In all, some 200 people live and work within the Newton Dee community around half of whom have additional support needs. In addition, there are currently 40 employees (numbers fluctuate based on bank staff and seasonal support) from the local area who come into Newton Dee each week to support the work of the community.
Newton Dee is currently home to 75 adults with additional support needs who live and work within the community. In addition, up to 29 people with additional support needs from the locality, also take part in the variety of work opportunities within Newton Dee each week. This work includes land work (dairy farming, mixed farming, horticulture and estate work), craft workshops including a joinery, a wood workshop, a craft metal workshop and a craft studio. There is also a confectionery, bakery, whole-food shop and a café which also sells some craft produce from the workshops, all open to the public.
The ethos of Newton Dee is that each person brings different abilities, which are valued for the benefit they offer to the individual, to our community and to society in general. Newton Dee's home life is based around large and small households ranging from four to sixteen people. In addition, we have some shared houses, apartments and bed-sits allowing us to meet the needs of everyone.
There are 40 dwellings in Newton Dee's wooded grounds, which extend to a total of 180 acres, of which 120 acres is dedicated to our biodynamic farm.
Career volunteers - (Co-workers)
An important element of the ethos of Newton Dee Community is the separation of work and remuneration. Adults with additional support needs may be particularly disadvantaged in society in finding meaningful work which enhances individual fulfilment and a sense of identity. This ceases to be a problem within a community in which all contribute according to their ability and where people are assisted in finding their vocation within Newton Dee where there are so many varied opportunities for personal development.
Residential co-workers at Newton Dee do not receive a salary. The co-worker’s living costs, (co-workers share daily life and work alongside our beneficiaries as a lifelong vocation), are met from common resources and according to individual needs. The life sharing approach within the community also means that Newton Dee is in a position to offer highly cost-effective care and support to those with additional support needs who choose to join the community or to benefit from the day placement work, training and activities available.
Over the last year Newton Dee has continued to maintain and develop both the accommodation and work opportunities within the community. At August 2025 there were 75 residents with additional support needs living and working in Newton Dee.
There continues to be a high level of demand, from adults with additional support needs, wishing to live in Newton Dee. Because of this the waiting list is growing, giving Newton Dee confidence of the relevance of its contribution to the needs of society.
There is an increasing demand for work and training opportunities (day placements) from both Aberdeen City and Aberdeenshire for adults with additional support needs who live locally. Newton Dee has been able to respond to these needs and continues to see how this opportunity can be developed. We currently support 29 day activity placements and we are working towards increasing this further. Work has started on a new Bakery and Confectionery building. The completion of this will allow us to develop our old Bakery into a space that can support lunches and other activities for people coming in on Day Activities. This will allow us to expand the spaces we can offer to Aberdeen City as we currently have reached how many people we can accommodate over lunch time.
The Phoenix Community Centre, which was completed in January 2013, has been in full use by the community (plays, concerts, performances by visiting artists, social events, art exhibitions etc.) since its completion. The continued development in the use of the community centre, overseen by the Community Centre Management Group, has proved to be a significant factor in the development of Newton Dee’s integration into the locality. This is resulting in a growing circle of friends and supporters. We have had a slow re-start (from the pandemic) to hosting events to ensure that everyone was comfortable with inviting guests into the community again, but now we have an exciting program of performances and events scheduled in. There seems to be a real excitement for new cultural events and engagement with our wider community.
Newton Dee continues to maintain and develop its houses, workshops, agricultural buildings, community centre, health and therapy related buildings, etc. underpinned by well monitored repair and renewal and capital budgets. This responsibility is carried by the Building Group (maintenance and small upgrades) and Building Development Group (Long term planning and development). The Building Development Group has reps from the following groups: Building Group, Sustainability Group, Finance Group, Welfare Group, HR Group, and our Quality Management Group. We want to ensure that Building Development Group has a good overview of the needs of the community to ensure that we prioritise the right building projects for our continued development.
Education and training for co-workers and employed staff continues to be an essential element in strengthening the future of the community and what it can offer society. Therefore, the relationship with Robert Gordon’s University has played an important role in the education that we can offer. The SVQ (Scottish Vocational Qualification) route to qualification provides another possibility for those working in Newton Dee. Newton Dee also organises regular education/training sessions in-house as well as bringing in speakers with other areas of expertise that helps us to develop our abilities to support those living or working in Newton Dee. This emphasis on education helps to encourage those working in Newton Dee in their personal development and enhances the support that they are able to offer. Newton Dee continues to ensure that adequate funds are budgeted each year to meet the education/training needs of the community.
Newton Dee has continued to review and refine its management structure over the last years. These developments have been helpful in supporting the Board of Trustees to carry out its governance role. The continuing work with quality assurance ensures that we are in a continual process of review and reflection of our management and governance.
The success of the work of the charity can be demonstrated by the constant and increasing demand for residential and day places at Newton Dee. Some of our villagers have had to move on to Care Homes due to increased care needs, and some villagers have passed away. This has been a sad time for us. This means that we currently have some vacancies. But we are now actively filling those vacancies and plan to be at full capacity by December 2025.
The integration, of those living at Newton Dee, into the local community has always been an important aim. The Bakery, Confectionery, Wholefood Store and Café are well established in providing a high-quality service and give opportunities for a fruitful interaction with the local community. And the new Bakery and Confectionery building will mean that all of our services workshops will be located in the same area of the community, making it easier for shoppers to find the bakery and helping to reduce the amount of traffic going through the village.
The Care Inspectorate completed its annual inspection of Newton Dee in February 2025 under the two themes of “How Well Do We Support People’s Wellbeing” and “How Good is Our Staff Team”. As a result of the inspection Newton Dee was awarded ‘Adequate – 3’ in Supporing People’s Wellbeing and a ‘Good – 4’ in How Good is Our Staff Team. We made immediate changes to the medicine storage based on the feedback from the Care Inspectorate and we hope to improve our score in the coming year. Despite receiving a 3, the Care Inspectorate noted that the villagers were ‘happy, enjoyed living and working at Newton Dee’ and that family and friends of the villagers were very positive about the care their loved ones received.
As part of the monitoring of Newton Dee’s success in achieving its goals, the community had engaged in a quality assurance programme “Ways to Quality”. Confidentia, an internationally accredited auditing and certificating organisation, conducted these annual audits. This programme had assisted the community in setting its goals each year and with reviewing progress on any goals set. This has greatly benefitted the development of the community in its many different areas of activity. However, there have been difficulties with Ways to Quality, the quality of the translations, and time it took to translate feedback and the inflexibility to collaboratively work with implementations of their feedback and recommendations led us to begin developing our own Quality Management System. We will use many of the tools that Ways to Quality taught us, and we will continue to carry out regular review’s and giving account sessions. We will invite outside professionals to help review our different groups and utilise a wider variety of systems and schools of thought to continue to challenge ourselves and ensure that we continue to improve our practice. We have recently been working with Gross National Happiness as a tool to help ensure a good quality of care. This will work alongside regular reviews from outside professionals that we invite to help ensure a good quality of care.
We have faced some difficulty with our relationship with our Local Authority. Local Authorities across Scotland are struggling due to tight finances. Our Local Authority made some abrupt changes to how it would fund villagers in January this year, and we feel that we were left out of the conversation about how we could respond to tightening financial situations, coupled with increased demand for day activities. We believe the changes implemented will not yield the desired savings for Aberdeen, nor will they facilitate the creation of additional space for Day Services. But we hope that we can find a way to work together. We know that our unique co-worker-led model enables us to offer great value for the care we provide.
Duty of candour
Newton Dee Camphill Community aims to create a culture that supports a safe environment, which encourages workers to report concerns or when something has gone wrong. We believe that an atmosphere of openness, honesty and transparency will enable those carrying responsibility to expect support rather than blame and will help to develop good relationships between all who live or work in Newton Dee. In the event of an unintended or unexpected incident that results in harm or death, we believe that how we respond to such an incident will make a real difference to people’s experience, and that people want to be told honestly what happened and what will be done in response, and to know what actions will be taken to reduce the risk of the same thing happening again to someone else in the future. These conversations should happen as soon as possible after an event occurs or harm is confirmed.
Therefore, in the event of any incident that is unexpected and has resulted in death or harm and is not related to the natural course of the person’s current condition or illness for which they are receiving care, we will follow our Duty of Candour Procedure, as soon as it is clear that this has been triggered.
There have been no incidents that have triggered this procedure in the last year.
The Statement of Financial Activities shows a net increase in funds for the year of £697,902.
The charity’s main sources of income are fees and contributions in respect of our beneficiaries and from workshop and agricultural activities and other services. The funding from government sources for villagers has reduced slightly due to vacancies that occurred as some of our residents moved into Care Homes due to increased care needs. The Store, Café, Bakery and Confectionery sales have now fully recovered to pre-covid levels.
Included in the income is the amounts relating to transactions between the various internal units and the audit report draws attention to this in respect of UK GAAP recommendations. An attempt to record these sales separately was not implemented properly last year, but we have now moved to using Xero for all our Trading accounts which will allow us to pull reports that separate out internal vs external sales in the future.
Reserves policy
The Trustees have considered the disposition of the charity’s reserves and this is set out in the notes to the financial statements.
The General Reserve (being the free reserves of the charity) is intended to protect the company’s charitable operations and to limit risk in the event of an unforeseen downturn in income or an unexpected need for additional expenditure. It is set by the Trustees, after due consideration, at £2,779,005.
There are Restricted Funds that received donations of £32,101 during the year. These are detailed below
£18,873 was received and spent on assisted bicycles.
£3,540 was received and spent on secure storage for the bicycles.
£9,688 was received towards the New Bakery and Confectionery building. This has not been spent yet as the Bakery and Confectionery Project only started construction in August 2025, and this figure is still listed in the balance sheet.
Designated Funds have been allocated by the Trustees for particular purposes. These are:
The Fixed Asset Reserve which represents the value of unrestricted funds that are held in the form of the tangible assets which are stated at note 12. The value of the fund at 31 March 2025 was £24,563,515.
The Development Fund is for the purpose of refurbishment of existing properties and the provision of additional buildings. At 31 March 2025 the fund was £6,527,530.
Fundraising
Newton Dee has not been active in fundraising over the last year. Despite this, Newton Dee has been fortunate to receive donations and legacies for which we are most grateful. However we do plan to increase our fundraising efforts in the coming year to ensure that we can continue to renovate our houses and workshops into the future.
There have been no concerns or complaints raised regarding fundraising or use of donations. Newton Dee is not registered with any fundraising authority.
Changes in funding in the last year
Aberdeen City and Aberdeenshire Councils continue to be responsible for a high proportion of the financial support of adults with special needs living and/or working at Newton Dee. Newton Dee is in regular contact with Aberdeen City Council and continues to monitor its finances to reduce the effects of unexpected national changes in the coming year. In the meantime, new fee levels were finalised with Aberdeen City for 2024/25 resulting in an average increase of approximately 4.35% for residential placements over the previous year. However, Aberdeen City has also changed its policy on fully funding Day Activities in Newton Dee for the full week, and have asked some people to self fund. However this is not possible for everyone and this will result in people having to stay home more often, and reduced levels of funding for Newton Dee. Aberdeen City have not accepted that for Newton Dee, people staying at home will not reduce our operating costs, but will likely increase it. We will need to work pro-actively to ensure that future contracts are more clear what level of funding is required and how Newton Dee operates. We are confident that the rates that Newton Dee charges are excellent value and that we can come to a better agreement with Aberdeen City.
Newton Dee is fully aware of the current challenging economic climate and will continue to take all possible precautions to minimise its effect on the quality of the work of the charity.
Remuneration of key management personnel
Camphill co-workers, resident at Newton Dee, are responsible for the management of the community, reporting regularly to the Trustees. Co-workers do not receive salaries, but their needs are met from the community funds.
The management structure in Newton Dee (described below) means that all expenditure is closely monitored by different mandated groups within the community and is reported upon at every meeting of the Board of Trustees.
Investment Policy
The Trustees have appointed Sarasin & Partners LLP as our investment managers. Long term funds and funds not required in the shorter term are invested in accordance with Newton Dee's investment policy. The policy states that a “diversified risk” approach be adopted and that any direct investments in companies be ethically guided.
Principal risks and uncertainties
Using a risk management process, the Trustees continue to assess and identify significant risks and have established systems and procedures to mitigate these risks. They are categorised under the following headings: Management and Administration (of the community and individual households and workplaces), Finance and Governance. They are reviewed regularly by the Management Group and the Board of Trustees.
The possible breakdown of working relationships in the community would have a profound impact, though the likely frequency of this occurring is relatively low. Each member of the community and employee receives individual peer supervision, providing support and an opportunity to voice concerns and issues.
In addition, there are mandated groups where issues are shared and resolved. Our continual development of our own quality management system, reviewing of our Mandate Groups and giving account also helps us to address any interpersonal relationship concerns.
Compliance with statutory requirements is of primary importance. Failure to comply is recognised as a significant risk as it may jeopardise the funding on which the charity depends. Close cooperation with the Care Inspectorate, Aberdeen City Council and other regulatory bodies is in place to mitigate this risk. Also, advice is actively sought from external independent sources in issues of general legal advice, human resource management, health and safety etc. Regular reporting by management to Council is in place.
Financial mismanagement and fraud are a risk of high impact significance. To manage this risk, a number of measures are in place. There is a practice of heightened transparency and accountability in financial decisions and actions. Minutes of the Finance Group are circulated in the community and to Trustees. Two authorised signatories must sign all major transactions. Apart from the statutory annual audit, quarterly management accounts are presented to Council. Council has high confidence that this risk is well managed.
The Trustees and the Management Group have developed a Five-Year Development Plan which projects income and expenditure, both capital and revenue, over the period. This takes due regard of possible changes in funding income and operating expenses and seeks to ensure that funds are available for development when and where needed. This forms part of a wider plan which covers all aspects of the charity’s activities in pursuit of its objectives. The plan is reviewed and updated at least once a year, and more often if a change in circumstances makes it necessary.
Woodburn House has now been fully renovated, with work completed in June 2024. There were some unfortunate delays due to our window order through Nordan being held up. Nordan Windows admitted fully to the fault. Due to the delay, we lost money on potential villager spaces in Newton Dee, and our contractors have helped negotiate that we will not pay for the windows from Nordan as compensation.
The milking parlour was finished in July 2024. The new dairy started to operate in October 2024.
Columba House has had a full renovation and has re-opened this summer. The house will eventually have 4 villagers. The space feels much improved and is now well insulated and runs on 100% renewable heating, with solar panels and a battery bank helping to ensure cost effective running in the long term.
Work has now started on the new Bakery and Confectionery in the field opposite our store. This will help to reduce traffic through the village and ensures that the Bakery and Confectionery do not need to close down for repairs. The old building will be used to provide a food production kitchen and to offer a flexible space that can help us to increase our capacity for Day Services.
Any developments at Newton Dee will be closely related to the funding situation both nationally and locally. Newton Dee will continue to maintain close contact with its various income sources in the planning of any developments in the coming years.
The charity is a company limited by guarantee, governed by its Articles of Association, and is recognised as a charity by the Office of the Scottish Charity Regulator in accordance with the provisions of The Charities and Trustees Investment (Scotland) Act 2005. In accordance with the Articles of Association, every member is liable to contribute the sum of £1 in the event of the company being wound up.
The proportion of co-worker Trustees to non-resident Trustees is maintained at the level required by the Office of the Scottish Charity Regulator.
The Trustees, known collectively as the Council, are appointed by the members of the Company in accordance with the constitution, maintaining a majority of external Trustees. The Council meets on a regular basis to carry out the governance responsibilities of the charity.
The Management Group coordinates the day to day running of the charity’s operations by coordinating the work of the mandated working groups (Welfare, Finance, HR etc.) to ensure the sound and purposeful management of Newton Dee Community. The Management Group and mandated groups report to the Trustees on a regular basis and keeps them informed of the ongoing development of policies and procedures as required. Trustees also attend some mandate committee meetings to strengthen the links between management and governance of the charity. The Management Group consists of Jacob Vollrath, Ulrike Mall, Vibeke Sunddal, Tillmann Eisenberg, Janusz Siporski, Juan Armilla, Mar Penarrubia, Mayara Pereira, and Arjen Brown.
Newton Dee aims to ensure that all Trustees receive the induction, training and ongoing support they need to carry out their duties effectively. All new Trustees undertake an induction programme to familiarise them with the organisation, their duties and legal responsibilities, underpinned by an understanding of the ethos of this particular Camphill community.
Camphill Architecture & Development Ltd are set up as a wholly owned subsidiary company of Newton Dee Camphill Community.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
In accordance with the company's articles, a resolution proposing that Nuvo Scotland be appointed as auditor of the company will be put at a General Meeting.
The Trustees' report was approved by the Board of Trustees.
The Trustees, who are also the directors of Newton Dee Camphill Community Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the 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, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Qualified opinion
We have audited the financial statements of Newton Dee Camphill Community Limited (the 'charitable company') for the year ended 31 March 2025 which comprise the statement of financial activities; including income and expenditure account, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, except for the possible effects of the matter described in the basis for qualified opinion section of our report, the financial statements:
Basis for qualified opinion
The charitable company has included within its unrestricted income from charitable activities, amounts relating to transactions between the various internal trading units and therefore, as a result, both unrestricted income and unrestricted expenditure from charitable activities are overstated by the value of these transactions. We were unable to accurately establish the extent of the value of the internal transactions and accordingly, we are unable to give an opinion on whether the unrestricted income from charitable activities value of £6,488,262 and unrestricted expenditure on charitable activities value of £6,444,797 are free from material misstatement. Consequently, we are unable to determine whether any adjustment to this amount is necessary. The overall net movement in unrestricted funds is not misstated due to the transactions being reflected in both income and expenditure.
We were also unable to accurately establish the extent of the value of the internal transactions in the previous year and accordingly we are unable to give an opinion on whether the comparative unrestricted income from charitable activities of £6,056,435 and unrestricted expenditure on charitable activities of £6,249,079 were free from material misstatement. The overall net movements of unrestricted funds in the comparative year of £875,667 is not misstated due to the internal transactions being reflected in both unrestricted income and unrestricted expenditure.
We conducted our audit in accordance with International Standard on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the Trustees report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the Trustees report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
As described in the basis for qualified opinion section of our report, we were unable to satisfy ourselves concerning the value of internal transactions recorded within unrestricted income and unrestricted expenditure from charitable activities during the year ended 31 March 2025. We have concluded that where the other information refers to unrestricted income from charitable activities or unrestricted expenditure from charitable activities, it may be materially misstated for the same reason.
Opinions on other matters prescribed by the Companies Act 2006
Except for the possible effects of the matter described in the basis for qualified opinion section our report, in our opinion, based on the work undertaken in the course of our audit:
the information given in the Trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the Trustees' report has been prepared in accordance with the applicable legal requirements.
Except for the matter described in the basis for qualified opinion section of our report, in light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.
Arising solely from the limitation on scope of our work relating to unrestricted income and unrestricted expenditure from charitable activities, referred to above:
we were unable to determine whether adequate accounting records had been kept.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006, the Charities (Reports and Accounts) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
returns adequate for our audit have not been received from branches not visited by us
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a strategic report.
As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
We have been appointed as auditor under the Companies Act 2006 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities including fraud, are instances of non-compliance 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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below:
Enquiry of management and those charged with governance around actual and potential litigation and claims.
Agreement of the financial statements disclosure to underlying supporting documentation, review of correspondence and enquiries of management and those charged with governance.
Reviewing minutes of meetings of management and those charged with governance.
Reviewing financial statement calculations disclosures and discussing the applicability of those disclosures with relevant finance staff, the appropriateness of accounting policies as they have been applied in respect of recognition of fee income at the balance sheet date.
Auditing the risk of management override of controls, including through testing manual accounting entries and other adjustments for appropriateness and evaluating the rationale of significant transactions outside the normal course of business.
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We assessed the susceptibility of the company's financial statements to material misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meetings, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements.
Auditing the risk of fraudulent revenue recognition in respect of fee income, including calculation of accrued income in respect of fee income to ensure revenue is not misstated.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
designated
Investments
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
designated
Investments
Newton Dee Camphill Community Limited is a private company limited by guarantee incorporated in Scotland. The extent of the liability of the members of the charity on winding up is limited to a maximum of £1 each. The registered office is The Office, Newton Dee Village, Bieldside, Aberdeen, AB15 9DX.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention unless otherwise stated in the relevant accounting policy notes. The principal accounting policies adopted are set out below.
The charity has taken advantage of the exemption from preparing consolidated financial statements, on the grounds that its subsidiary, Camphill Architecture & Development Ltd, was not material. These financial statements therefore present information about the charity as an individual undertaking rather than a group.
The Trustees have prepared budgets and projections, taking into account possible changes to future income and expenditure, which show that the entity is able to operate continue as a going concern for the foreseeable future.
Therefore the Trustees continue to adopt the going concern basis of accounting in preparing these financial statements. The Trustees have considered a period in excess of twelve months from the date of the approval of financial statements in making their assessment.
Unrestricted funds are donations and other incoming resources received or generated for charitable purposes.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Restricted funds are to be used for specified purposes laid down by the donor. Expenditure which meets these criteria is identified to the fund, together with a fair allocation of overheads. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Donations and other forms of voluntary income are recognised as income when receivable, except in so far as they are incapable of financial measurement. Legacies are included when notified to the charity, if the receipt is both certain and measurable. Grants, fees and contributions are included in the year in which they are due. Income from charitable trading activities is included when receivable. Investment income is recognised on a receivable basis.
Gifts in kind donated to the charity on incorporation were valued at a reasonable estimate of their value to the charity. In the case of land and buildings, this was arrived at by way of independent professional valuation.
Expenditure is recognised in the year in which it is incurred with liabilities being recognised where there is a current or constructive obligation to pay. Expenditure is allocated to a particular activity where the costs relate directly to that activity and include attributable VAT when this cannot be recovered. Expenditure has been allocated on the basis indicated below.
All costs are considered to relate to charitable activities and have been allocated between community income generating activities and community expenditure as shown in note 7.
Community income generating activities relates to the costs associated with:
Farm and land production - costs attributable to running the farms as part of the community activities.
Workshop and general produce - costs attributable to running craft workshops and retail outlets.
Community expenditure includes all other costs including the cost of supporting people who are living in the centre, the salaries, direct expenditure and overhead costs of staff who promote fundraising activities as well as costs directly attributable to managing the investment portfolio and governance costs which relate to the general running of the charity and includes items such as the external audit, legal advice for Trustees and costs associated with constitutional and statutory requirements.
All costs are directly attributable to specific activities.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Expenditure of a capital nature is capitalised where the cost is over £1,500. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Assets gifted to the charity on incorporation are depreciated over the remaining expected useful life of the asset at the date of receipt.
The depreciation charge for heritable buildings is based on total carrying value which includes an element of land. It is not possible to value separately the land and any adjustment to exclude the land element would not materially affect the depreciation charge.
Land and buildings gifted to the charity on incorporation were independently valued by qualified surveyors, Shepherd Commercial and Allathan Associates. Specialist buildings were valued at depreciated replacement cost and non-specialised at market value. The value attributed to land and buildings will be treated as deemed cost henceforth as a cost based valuation model is adopted.
Quoted investments are stated at fair value and the investment in the subsidiary is stated at its shareholders' funds value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and net realisable value as follows:
Raw materials – purchase cost on a first-in, first-out basis
Work in progress and finished goods – cost of direct materials and labour plus attributable overheads based on normal level of activity
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The charity is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.
The charity pays contributions to a defined contribution pension scheme for certain employees. The contributions paid during the year are charged to the Statement of Financial Activities.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net income/(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
No significant judgements have had to be made by management in preparing these financial statements and they consider there to be no material areas of estimation uncertainty.
Fees and contributions
Income from community activities
Investments
Co worker contribution to community cost
Expenditure on community income generating activities
The resident members/Trustees are co-workers who live and work in the Newton Dee community. Co-workers are provided with living accommodation and daily essentials by the community. The co-workers live with the beneficiaries and all expenditure is paid within the community. It is therefore not possible to put a valuation of the specific cost of providing co-workers with accommodation and associated services.
During the year donations of £17,330 were made to the charity by Trustees.
The average monthly number of employees during the year was:
No key personnel were remunerated (see also note 9).
A subsidiary company, Camphill Architecture & Development Ltd, company number SC496681, was incorporated on 3 February 2015. The company has 1 ordinary share of £1. The investment has been valued at the net assets value and this equates to cost of £1 and subsequent unrealised gains of £38,294.
The charity is incorporated as a company limited by guarantee having no share capital and, in accordance with the Memorandum of Association, every member is liable to contribute a sum of £1 in the event of the company being wound up. At 31 March 2025 there were 61 members.
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
These are unrestricted funds which are material to the charity's activities.
The Development reserve is the unrestricted funds that the Trustees are able to utilise to purchase capital assets, such as equipment and property in the future. At this point there are no major building projects under consideration. The other projects are a combination of existing accommodation, workplace development and new dwellings.
The Fixed asset reserve represents the value of unrestricted funds tied up in fixed assets which would not be readily convertible into cash.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The restricted fund represents grants of £22,413 received and spent from Cycle Access Fund for the provision of assisted bicycles and secure storage. Donations of £9,688 were received towards the new bakery and confectionary building.
Gains and losses
Gains and losses
The General reserve represents the operating costs of the community, plus the overheads relating to its trading activities for a period of 6 months. It has been calculated by the trustees on a risk-based approach.
The Development reserve is the unrestricted funds that the Trustees are able to utilise to purchase capital assets, such as equipment and property in the future. At this point there are no major building projects under consideration. The other projects are a combination of existing accommodation, workplace development and new dwellings.
The Fixed asset reserve represents the value of unrestricted funds tied up in fixed assets which would not be readily convertible into cash.
Unrestricted funds, otherwise known as the General reserve, represents the operating costs of the community, plus the overheads relating to its trading activities for a period of 6 months. It has been calculated by the Trustees on a risk-based approach.
Amounts contracted for but not provided in the financial statements:
At 31 March 2025 the charity had capital commitments of £nil.
The charity is connected to Phoenix Benevolent through their association with the Camphill movement. A donation of £nil (2023: £90,000) was payable to Phoenix Benevolent in respect of retired co-workers.
These financial statements are separate charity financial statements for 31 March 2025.
Details of the charity's subsidiaries at 31 March 2025 are as follows:
The charity had no material debt during the year.