**Sheffield Occupational Health Advisory Service (SOHAS)** _Working to Prevent and Alleviate the Effects of Work on Health_
## **Sheffield Occupational Health Advisory Service Annual Report**
## **2021-2022**
## **What we do**
**We provide Sheffield’s job retention services; if you believe that your work is affecting your health, we can provide you with advice to help you stay at work or return to work after a period of sickness absence.**
We are a preventative service. **65% of the people we give advice to are at work, not off sick.** We target people who live and work in the most deprived areas of Sheffield who are vulnerable to the loss of their job. Over the last year, we have provided job retention services for people with mental and physical health issues as well as working carers and cancer patients.
**If you are worried about going back to work or struggling because of workplace ill heath we can help SOHAS Adviser, contact us**
**The world of work has changed with people making different choices about what work means to them. We have found that many businesses have failed to adapt to this changing work culture, resulting in more people developing diverse workplace health issues.**
We have listened to what people say they want from their employer and carried out research based on the issues they have raised so that we can support people in different and more effective ways. We have developed new partnerships with the voluntary and health sectors and now take referrals from over 15 different organisations as well as GPs, who know the value of our work **.**
## **• We lower workplace stress**
## **• We reduce visits to GPs**
- **We improve people’s working conditions**
- **We reduce presenteeism, leaveism and sickness absence at work**
## **Case study**
Jacob is in his early 30s. He has autism, ADHD, anxiety and depression. He is now in his first full time job as an administrator. He passed his 3-month probation period, but since then his employer has increased his targets. He is feeling stressed, overwhelmed, burnt out and is having panic attacks. He has been off sick for 6 weeks when he came us for advice.
Jacob thinks that his employer is not understanding about his conditions and he has decided that he would rather resign than return to work. However, he feels a financial burden on his family as he was only paid a full salary for the first 4 weeks of his sickness absence because of his short period of service. We made Jacob aware of the benefits to which he may be entitled.
We advised Jacob that he is likely to be protected under the Equality Act and entitled to Reasonable adjustments. These could include reduced caseload or reduced working hours. We advised that it would be helpful to complete a Wellness Action Plan, along with a risk assessment. We also advised a phased return to work because of the length of time he had been off sick and that he should ask his manager to refer him to occupational health. We offered to write to his employer setting out our advice.
Jacob felt that he had been treated unfairly, so we made him aware that, if he wanted to, he had grounds to raise a grievance.
Jacob continued to be unhappy with his role and we asked him if he wanted to be referred to a vocational guidance expert to gain more support with his career options. He has now had an assessment with his occupational health service at work and is waiting for a report. He is also thinking about his options: to stay with his employer or get more support to find another job.
**have saved businesses approximately**
**our services,**
“If it wasn’t for SOHAS and their calm and confident advice, I would not be back at work. They have supported me during a very difficult and complex grievance/workplace bullying issue while I was suffering from severe anxiety. I have only just returned to work but my employment adviser has supported me every step of the way; they remained flexible with their time, always returned my calls or emails, and have always been consistent and supportive. An amazing person. Very impressed.”
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advice by
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**The Occupational Health Assessment was good and timely. The information in the report was useful and was in a format that I could understand. It was helpful in making reasonable adjustments for the employee and helping us update our risk assessment process.**
## **How we are run**
SOHAS is a registered charity, No. 1085464. The Board of Trustees are responsible for managing the business of the organisation, safeguarding the charity’s assets and managing its funds.
The Board is made up of people who bring a range of experience and skills to help the organisation achieve its objectives. The Trustees, who are volunteers, are elected at the Annual General Meeting.
We would like to thank our staff, Trustees, GPs, stakeholders and funders who helped us to deliver our work and health advice.
## **SOHAS, 2[nd] Floor, The Circle 33 Rockingham Lane Sheffield, S1 4FW**
**0114 275 5760**
**sohas@sohas.co.uk**
**We’ve made it easier to contact us online go to www.sohas.co.uk and use the “can we help you” tab to tell us what sort of help you need.**
**You can get advice from a SOHAS adviser in person, on the telephone, or online by Teams or Zoom. Go to our website to check whether you have an adviser based at your surgery.**
**Find us on Facebook search ‘SOHAS’**
**Find us on Twitter, @SOHASHealth**
## **SOHAS received funding from the following organisations:**
**Charity registration number 1085464**
**Company registration number 2429795 (England and Wales)**
**SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|M Fagbohun||
|---|---|---|
||A Budgen||
||A Giller||
||L Miller||
||M Rivelin||
||C Connolly|(Appointed 9 June 2022)|
||S Hambleton|(Appointed 9 December|
|||2021)|
|**Secretary**|A Budgen||
|**Charity number**|1085464||
|**Company number**|2429795||
|**Registered office**|The Circle||
||33 Rockingham Lane||
||Sheffield||
||S1 4FW||
|**Independent examiner**|Wells Richardson||
||Cannon House||
||Rutland Road||
||Sheffield||
||South Yorkshire||
||S3 8DP||
|**Bankers**|Unity Trust Bank||
||Four Brindleyplace||
||Birmingham||
||B1 2JB||
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 16|
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
The trustees present their annual report and financial statements for the year ended 31 March 2022.
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 Memorandum and Articles of Association, the Companies Act 2006 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)".
## **Objectives and activities**
The charity's objects are:
a) to advance education by promoting research into health and safety at work and the causes of work-related disease and to publish the useful results of such research, and
b) to protect and preserve the health of people in their past and present places of work and people who may be affected by the activities of commerce and industry and to offer services to combat the ill effects of work-related disease.
The Trustees have confirmed that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.
- 1 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Achievements and performance**
## **The Workplace Health Programme**
The Workplace Health Programme is a free confidential service aimed at helping people to manage their workplace health problems so that they are able to remain in work. We see people from age 16 up to and beyond retirement age. The service is available to anyone who lives or works in Sheffield and we aim to give advice to people within two weeks of them making contact with us.
The Workplace Health Programme is now in its forty second year and is currently funded by a contract with Sheffield City Council following the transfer of public health functions to local authorities. The future of this funding is secured up to the end of the financial year 2022-23 and post the current reporting period, Sheffield City Council have recently published their tender for a new 3 year contract which SOHAS have responded to and we are optimistic that we will be awarded the contract. We have also been able to continue to develop some project work, however, bidding for alternative types of funding remains challenging.
We continue to be affected by the pandemic, but we now have a clear path forward on how we provide our advice service. We have returned to most of our GP surgeries but working in primary care is challenging, we have also developed our work in secondary care, giving advice and support to 60 patients with Long Covid. Work in secondary care is more complex than primary care and we have developed news ways of working and gained valuable insights into how to keep patients who have multiple health issues in employment.
We continue to monitor the work of our Workplace Health Programme by surveying people who have used this service. This shows that 65% of patients who responded to our regular surveys say that without intervention of a SOHAS advisor they would not have remained in their job.
The survey also showed that the service we provide is highly rated by patients and demonstrates that focused and timely intervention from SOHAS advisors has a positive impact on patients' health and wellbeing and remains broadly unchanged during the pandemic. If we use the CIPD figures for the cost of recruiting new employees, we will have saved businesses approximately £800,000 over the previous year.
This is testament to the skills and expertise of our advisors and we would like to thank them all for their dedicated
work during a very challenging year.
We are continuing to see an increasing number of patients who are providing feedback on the problems they have with their employers, particularly when dealing with employees who have mental health problems. We are beginning to see that people’s workplace ill-health is increasingly caused by conflict in the workplace, we are now developing new ways of working that provide interventions that can help reduce conflict between employees and employers.
## **Improving Access to Psychological Therapies Employment Adviser Service (IAPT EA)**
The IAPT EA is a free confidential service that provides advice and support to patients whose mental health has been affected by their work or where a pre-existing mental health condition is impacting on their current job or a combination of both. The aim is to enable clients to remain in their jobs, to make a sustained return to work after a sickness absence or to move jobs. This service is continuing to evolve and we are investigating the feasibility of adding a new element of advice provision, which we think will improve patients' ability to stay in work.
## **The Occupational Health Assessment Service**
This provides help and support to SME's who are struggling to get their employees back to work after a period of sickness absence. We are providing this service on a regular basis to small organisations who lack the expertise on workplace health issues. The issues we are dealing with can be complex as we are helping employees who have been off sick from work for a relatively long time. The work is helping us gain more insight into the behaviour of employers as they try to manage their employees workplace ill-health. We are using the outcomes of this work to look at how we can improve our advice services.
- 2 -
SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Flnanclal Mvlgw
The charity reports a defficll of £2.358 (2021.. Surplu8 £10,87S). for the year under rovlew. Unre8trl¢t8d ro$¢rve8
amount to £71,403 al the year end {2021.' £68,078).
11 Is tho Olcy of the dwSty to malnlaln unreslrtcted lunds ch ar8 free rèserves of the charlty whlch can be
used In fvrthgrance of Its obl8Ctlves. Thls provldes Buffidenl funds to cover the management, admlnlstrauon and
$upport cos18 8nd to respond lo other projects whlch the charity may wish to Support In the ftrture. The free
rè$eThes of thè charity aro Its unrestrtcted funds exdudlng th080 In thg fomi of fixed costs. Fre8 re8ervo$ at 31
March 2022 were £70,593 compared to £65,527 al the pr¢vbu¥ year 8rKI.
The trustees have ass85sed the major risks to whlth the tharfty Is exposed. and arg ¢al8fied that systsm8 are In
ace lo mlilgats exposure to tho major rf$k8.
Structurgl gov•manc• and managomont
The (*8rfty Is a Company Ilmlled by guarantse, It was Incorporalad on 6 October 1989 WKI18 govem8d ty Ils
Memorandum and Artldes ofA3soclatlon, a8 8mende¢J on 22 January and 28 Sèptomber 2000. Tho organlsallon
1$ reg18terod wllh Ihe Chartty Comml$slon Ènd Its regl8tered number l¥ 1065404.
The Ituslees. who ar¢ olso the director8 for thè purpose of g)mp8ny law, and who ¢eThod durfng tho ye•r and up
to thè date of 8ignalur¢ of the fln8n¢ial statsments wero..
M Fagbohun
A Budgon
AGlll&r
L Millpr
J Rhodes
M Rlvelln
M Fender
C Connc41y
S Hambhlon
IRe$lgn¢d 7 October 20211
(Resigned 7 October 20211
(Appolnted 9 Jun8 20221
(Appolnled 9 06Mb 2021)
Thg trustees when comp18te consist of not loss than four p8rsons belng: the officers ol the dMrfty. that Is thg
chelrperson, tr¢asurer and secretary; and such ropr¢8enlaUve8 of mpmber organlsallons as may bg elected at
oa¢hAGM: and Indlvlduals.
Nong of the tnJ818es has any benefldal interest In thè company. Al of the tru8tse$ aro members ol Ihe comparhy
and guaranlèg lo confftiLrte £1 In Ihg event of a windirKJ up.
Every trusleg musl $lgn a declarallon of wllingness to act a8 a ¢hadty tru$leg of the tharfty befor• ho or sha 1$
•llglble lo vole al any mtetlng of the Iru5tees. Thè Trustees must hold gt1898t two meglln98 each year. A quorum
•1 a Meen9 of the trustees is on8 thlrd of tho trustee5 wlth a mlnlmurn of threè. TfU5tees havè tho power to
appolnt new Irnslees unlll confimed al the next AGM. At eactb AGM one third of the TNste8s are requlred to
reslgn and stand for re*18Ction. those longest In officg ielrfng flrsl,
New truslegs will m881 wlth exlstlng trustees prior lo racommendatlon for ¥ppolntment. during which Ilme they
11 have the v181on and strategy of the chartty oxplainod to them. Trusl&os are provlded wilh the Charfty
Commlssion'$ PLtbllcalon$ for 5ntending Iru8lees.
The trustees. reportwas approved by the Board ofThistse&
A Budg•n
Trustee
Dalod.. 12 October 2022
A Glllèr
Daled:12 O¢tober 2022
SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE
LIMITED
I roport to th• tru8t¢eJ on my examlnatton of the finarK44l Statements of Sheffield 00xyonal HeallhA(M80ry
Servlce Llmmed (the chaty) ftK the year •Thled 31 March 2022.
R•sponilbllftle• and ba•1• of r•port
A8 the trustses of the charlty (and also Its dlrect(xs for Iho of wnpary l•v) •0 r88pon¥fole for
the pr•p8ratson of the tknandal 8tslem&)ts in wryth tho reqlreMent5 of tho Comp8nl88 A¢t 2008
(the 2008 A¢t>.
Hrj 8atlBfied my8dfthat tho ftn8ndal statTh)ts ofth& (*8rKy arn fwuked to be audlted under Part 18
of the 20LI3 A¢t ind are dlgible for IrKlependenl examlnatNJn. I rep)rt In r88pect of my examinatlon of the
rharlty'8 flnandal statements cardod out under se(#ton 145 of tho Charities Act 2011 (the 2011 Adl. In
out my examlnatron I have folltrwed all the appll¢gbb DIrectiA glven by tho Charlty Comm18thn und
8OCtton 145(5)(b) of tho 2011
Ind•pfjnd•nt oxamln•rf• stat•m•nt
I have completed my examlnatton. I conilmi tho1 no m•tters have m to my atten1 In c¢nn•ckn vAth tho
oxamlnauon glvlng me cau8a to ble¥0 that In any materfal rn8pect
counllng records were not kept In row dthe rtwity 88 rewlrod by sathn 38e of the 2006Ac*: or
th8 finan¢l818tatements do Mt 8ccord wllh record8; or
the financlal 8tatements do not vAth the accounting roqukem•nt• of •actlon 398 of the 210 Act
oltw than any requlremenl that the accounls Ov• a falr vknv 1$ not a matter con8ldwod a•
part of an Ind8p•ndenl examlnalon: or
the financlal 8taloments hova not been marad wNh m•thod8 and of lh•
statwnent of Re¢ommend8d Pracll¢e ftx aLrountiThJ and roportlng by charttl88 appllcablo lo Gharftl88
preparfng thetr a¢¢Lwnts In accordan the Flnandd Rwng Stdard appll¢•bl8 In the UK ar#1
R•publlc of Ireland IFRS 1021.
I havg conc8m• and have como acrom rn othw mthr• In connectlon tAth th• exann•tIon to %thlch
att•nlton ShoLd be drawn In th1$ roPJrt In order to enable o pwoper undw¥tandlng of th? flnan¢lal •talements lo
Grant IN8
Chartered A¢¢ountanl
l•lell8 Rlchardson
C8nn¢)n HryJ8e
Rulland Road
Sffield
S3 8DP
Dated.. 12 Othr 2022
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Charitable activities
**3**
112,085
44,742
**Expenditure on:**
Charitable activities
**4**
107,074
52,111
**Net incoming/(outgoing)**
**resources before transfers**
5,011
(7,369)
Gross transfers between
funds
**12**
(1,686)
1,686
**Net income/(expenditure) for**
**the year/**
**Net movement in funds**
3,325
(5,683)
Fund balances at 1 April 2021
68,078
5,683
**Fund balances at 31 March**
**2022**
71,403
-|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
156,827
109,477
49,656
159,185
97,687
50,571
(2,358)
11,790
(915)
-
-
-
(2,358)
11,790
(915)
73,761
56,288
6,598
71,403
68,078
5,683|**Total**
**2021**
**£**
159,133|
|---|---|---|
|||148,258|
|||10,875
-|
|||10,875
62,886|
|||73,761|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 5 -
SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED
BALANCE SHEET
ASAT31 IWARCH2022
2022
2021
Notos
Flxod
Tangiblg assets
810
2,551
Curr•nt a•$ets
Debtors
Cash al bank and In hand
10
1,371
73,838
2.839
72.886
75,207
Credltors: amounts falllng dug wlthln
one year
75.705
11
14.614}
(4.495)
N81 rrent a$$ots
70.593
71210
rotal q880ts1gss ¢urrnnt Ilabllltl
71,403
73.761
Incomfr funds
Restrfcted fijnds
Unr¢strfcted fijnds
12
5.683
68,078
71.403
71.403
73.761
The company Is entitled lo the èxemption from the audlt requirement Gontalned in section 477 of tho Companle8 Act
2006, forthg year ended 31 March 2022.
Th8 dlrectors acknowledge th8lr responslblllttes for comptylng the requlrement8 of tho Compan188 2006
wlth rèspect to acGounUng record$ and tho proparatton offInda1 slatoments.
The mgmbers hav8 not requlred the company to obtsln gn audit of Its fin4ndal 8tatem8nts forthe year kn qu8sUon In
accordarKe wth sectlon 476.
These finandal slalement5 have beon prepared In ac¢wdanca th thg provi5ioM appucable to eompanl¢$ $ubl8¢t
to the small companle$ rggime.
Th? 8tatemwts were approved by the Tru8lees on 12 Othr 2022
A Bud9en
Trusts•
Company roglstratlon numb•r 2429796
**SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **Charity information**
Sheffield Occupational Health Advisory Service Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The Circle, 33 Rockingham Lane, Sheffield, S1 4FW.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
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. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Donated facilities and services, where material, are included at the value to the charity where this can be quantified and measured reliably.
The value of services provided by volunteers has not been included in these accounts.
- 7 -
**SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
**(Continued)**
Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Grants related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
## **1.5 Expenditure**
Expenditure is recognised on an accruals basis.
Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for the public. It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Items of equipment are only capitalised where the purchase price exceeds £500 and they have a useful life of more than one year.
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:
Fixtures and fittings
25% straight line
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.
## **1.7 Impairment of fixed assets**
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).
## **1.8 Cash and cash equivalents**
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.
## **1.9 Financial instruments**
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.
- 8 -
**SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial assets**_
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**_
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.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Taxation**
The charity is not liable for income or corporation tax on its charitable activities. Expenditure includes input VAT as the charity is not registered for VAT.
## **1.11 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.12 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
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.
- 9 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **3 Charitable activities**
|**Workplace**
**Health**
**Improving**
**Access to**
**Psychological**
**Therapies**
**(IAPT)**
**2022**
**2022**
**£**
**£**
Services provided
2,665
-
Grants received
109,420
44,742
112,085
44,742
Analysis by fund
Unrestricted funds
112,085
-
Restricted funds
-
44,742
112,085
44,742|**Total**
**2022**
**Workplace**
**Health**
**2021**
**£**
**£**
2,665
15,977
154,162
93,500
156,827
109,477
112,085
109,477
44,742
-
156,827
109,477|**Be Well**
**Improving**
**Access to**
**Psychological**
**Therapies**
**(IAPT)**
**2021**
**2021**
**£**
**£**
-
-
5,000
44,656
5,000
44,656
-
-
5,000
44,656
5,000
44,656|**Total**
**2021**
**£**
15,977
143,156|
|---|---|---|---|
||||159,133|
||||109,477
49,656|
||||159,133|
- 10 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **4 Charitable activities**
|**Workplace**
**Health**
**Health,**
**Work and**
**Well Being**
**Improving**
**Access to**
**Psychologic**
**al Therapies**
**(IAPT)**
**2022**
**2022**
**2022**
**£**
**£**
**£**
Staff costs
79,127
-
39,042
Depreciation and impairment
1,389
-
352
Staff training
57
-
500
Rent and rates
10,013
-
2,347
Refreshments and employee costs
685
-
138
Insurance
2,237
-
579
Repairs and maintenance
238
-
250
Printing, postage and stationery
977
-
505
Telephone and broadband
724
-
713
Computer and CCTV costs
3,128
-
420
Travelling expenses
86
-
200
Legal and professional fees
1,779
-
456
Bank charges
166
-
42
Sundry expenses
1,881
-
-
Refund to grant provider
-
6,567
-
102,487
6,567
45,544
Grant funding of activities (see note 5)
3,487
-
-
Share of governance costs (see note 6)
1,100
-
-
107,074
6,567
45,544|**Total**
**2022**
**Workplace**
**Health**
**Health,**
**Work and**
**Well Being**
**Improving**
**Access to**
**Psychologic**
**al Therapies**
**(IAPT)**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
118,169
79,358
3,864
37,939
1,741
1,158
55
528
557
301
14
121
12,360
6,738
316
3,071
823
410
13
183
2,816
1,976
87
825
488
118
6
54
1,482
2,272
112
1,180
1,437
1,263
64
572
3,548
1,066
52
499
286
248
11
117
2,235
1,486
71
699
208
139
5
63
1,881
104
5
45
6,567
-
-
-
154,598
96,637
4,675
45,896
3,487
-
-
-
1,100
1,050
-
-
159,185
97,687
4,675
45,896|**Total**
**2021**
**£**
121,161
1,741
436
10,125
606
2,888
178
3,564
1,899
1,617
376
2,256
207
154
-|
|---|---|---|
|||147,208
-
1,050|
|||148,258|
- 11 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **4 Charitable activities**
|**Charitable activities**
**Analysis by fund**
Unrestricted funds
Restricted funds|107,074
-
107,074|-
6,567
6,567|-
45,544
45,544|107,074
52,111
159,185|97,687
-
97,687|-
4,675
4,675|**(Continued)**
-
97,687
45,896
50,571
45,896
148,258|**(Continued)**
-
97,687
45,896
50,571
45,896
148,258|
|---|---|---|---|---|---|---|---|---|
|||||||||148,258|
- 12 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **5 Grants payable**
|**Grants payable**|||
|---|---|---|
||**2022**|2021|
||**£**|£|
|Dr Megan Freeth - The University of Sheffield|3,487|-|
## **6 Support costs**
|Legal and professional
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
-
1,100
-
1,100
-
1,100|**2022**
**£**
1,100
1,100
1,100|**2021**
**£**
1,050|
|---|---|---|---|
||||1,050|
||||1,050|
Governance costs includes payments to the Independent Examiners of £1,100 (2021- £1,050).
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **8 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2022**
**Number**
7
**2022**
**£**
109,047
2,579
6,543
118,169|**2021**
**Number**
7|
|---|---|---|
|||**2021**
**£**
112,066
2,371
6,724|
|||121,161|
The charity operates a defined contribution benefits scheme in respect of its employees. The organisation makes contributions of 6% to the pension scheme on behalf of employees. The scheme and its assets are held by independent managers.
- 13 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**8**
**Employees**
There were no employees whose annual remuneration was more than £60,000.
**9**
**Tangible fixed assets**
**Cost**
At 1 April 2021
At 31 March 2022
**Depreciation and impairment**
At 1 April 2021
Depreciation charged in the year
At 31 March 2022
**Carrying amount**
At 31 March 2022
At 31 March 2021
**10**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income
**11**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Accruals and deferred income|**(Continued)**
**Fixtures and fittings**
**£**
6,961
6,961
4,410
1,741
6,151
810
2,551
**2022**
**2021**
**£**
**£**
175
275
6
-
1,190
2,564
1,371
2,839
**2022**
**2021**
**£**
**£**
2,541
2,260
973
1,085
1,100
1,150
4,614
4,495|**(Continued)**
**Fixtures and fittings**
**£**
6,961
6,961
4,410
1,741
6,151
810
2,551
**2022**
**2021**
**£**
**£**
175
275
6
-
1,190
2,564
1,371
2,839
**2022**
**2021**
**£**
**£**
2,541
2,260
973
1,085
1,100
1,150
4,614
4,495|
|---|---|---|
|||6,961|
|||4,410
1,741|
|||6,151|
|||810|
|||2,551|
|||**2021**
**£**
275
-
2,564|
|||2,839|
|||**2021**
**£**
2,260
1,085
1,150|
|||4,495|
- 14 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **12 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||**Movement in funds**|**Movement in funds**||**Movement in funds**|**Movement in funds**|||
|---|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**1 April 2020**|**resources**|**expended**
**1 April 2021**||**resources**|**expended**||**31 March**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**2022**
**£**|
|Be Well|-|5,000|(4,675)|325|-|-|(325)|-|
|Improving Access to Psychological Therapies (IAPT)|-|44,656|(45,896)|(1,240)|44,742|(45,544)|2,042|-|
|Musculoskeleton Project (MSK)|6,598|-|-|6,598|-|(6,567)|(31)|-|
||6,598|49,656|(50,571)|5,683|44,742|(52,111)|1,686|-|
## **Improving Access to Psychological Therapies (IAPT)**
Funded by Sheffield Health and Social Care. Free and confidential service for people who have workplace mental health problems. The project has been funded on a long term basis but is renewed annually.
## **Musculoskeleton Project (MSK)**
Its focus is on bringing knowledge and people together to improve outcomes for people with MSK conditions.
- 15 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**13**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 31
March 2022 are
represented by:
Tangible assets
810
-
Current assets/(liabilities)
70,593
-
71,403
-|**Total**
Unrestricted
funds
Restricted
funds
**2022**
2021
2021
**£**
£
£
810
2,551
-
70,593
65,527
5,683
71,403
68,078
5,683|Total
2021
£
2,551
71,210|
|---|---|---|
|||73,761|
## **14 Operating lease commitments**
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Between two and five years|24,569|-|
The total lease charge for the year was £170 (2021 - £Nil).
## **15 Related party transactions**
There were no disclosable related party transactions during the year (2021 - none). No remuneration was paid to any trustee for services as a trustee.
Travel and other expenses amounting to £Nil (2021: £Nil) were reimbursed to trustees.
No trustee or other person connected to the charity had any personal interest in any contract or transaction entered into by the charity during the year.
- 16 -
**Charity registration number 1085464**
**Company registration number 2429795 (England and Wales)**
**SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|M Fagbohun||
|---|---|---|
||A Budgen||
||A Giller||
||L Miller||
||M Rivelin||
||C Connolly|(Appointed 9 June 2022)|
||S Hambleton|(Appointed 9 December|
|||2021)|
|**Secretary**|A Budgen||
|**Charity number**|1085464||
|**Company number**|2429795||
|**Registered office**|The Circle||
||33 Rockingham Lane||
||Sheffield||
||S1 4FW||
|**Independent examiner**|Wells Richardson||
||Cannon House||
||Rutland Road||
||Sheffield||
||South Yorkshire||
||S3 8DP||
|**Bankers**|Unity Trust Bank||
||Four Brindleyplace||
||Birmingham||
||B1 2JB||
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 16|
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
The trustees present their annual report and financial statements for the year ended 31 March 2022.
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 Memorandum and Articles of Association, the Companies Act 2006 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)".
## **Objectives and activities**
The charity's objects are:
a) to advance education by promoting research into health and safety at work and the causes of work-related disease and to publish the useful results of such research, and
b) to protect and preserve the health of people in their past and present places of work and people who may be affected by the activities of commerce and industry and to offer services to combat the ill effects of work-related disease.
The Trustees have confirmed that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.
- 1 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Achievements and performance**
## **The Workplace Health Programme**
The Workplace Health Programme is a free confidential service aimed at helping people to manage their workplace health problems so that they are able to remain in work. We see people from age 16 up to and beyond retirement age. The service is available to anyone who lives or works in Sheffield and we aim to give advice to people within two weeks of them making contact with us.
The Workplace Health Programme is now in its forty second year and is currently funded by a contract with Sheffield City Council following the transfer of public health functions to local authorities. The future of this funding is secured up to the end of the financial year 2022-23 and post the current reporting period, Sheffield City Council have recently published their tender for a new 3 year contract which SOHAS have responded to and we are optimistic that we will be awarded the contract. We have also been able to continue to develop some project work, however, bidding for alternative types of funding remains challenging.
We continue to be affected by the pandemic, but we now have a clear path forward on how we provide our advice service. We have returned to most of our GP surgeries but working in primary care is challenging, we have also developed our work in secondary care, giving advice and support to 60 patients with Long Covid. Work in secondary care is more complex than primary care and we have developed news ways of working and gained valuable insights into how to keep patients who have multiple health issues in employment.
We continue to monitor the work of our Workplace Health Programme by surveying people who have used this service. This shows that 65% of patients who responded to our regular surveys say that without intervention of a SOHAS advisor they would not have remained in their job.
The survey also showed that the service we provide is highly rated by patients and demonstrates that focused and timely intervention from SOHAS advisors has a positive impact on patients' health and wellbeing and remains broadly unchanged during the pandemic. If we use the CIPD figures for the cost of recruiting new employees, we will have saved businesses approximately £800,000 over the previous year.
This is testament to the skills and expertise of our advisors and we would like to thank them all for their dedicated
work during a very challenging year.
We are continuing to see an increasing number of patients who are providing feedback on the problems they have with their employers, particularly when dealing with employees who have mental health problems. We are beginning to see that people’s workplace ill-health is increasingly caused by conflict in the workplace, we are now developing new ways of working that provide interventions that can help reduce conflict between employees and employers.
## **Improving Access to Psychological Therapies Employment Adviser Service (IAPT EA)**
The IAPT EA is a free confidential service that provides advice and support to patients whose mental health has been affected by their work or where a pre-existing mental health condition is impacting on their current job or a combination of both. The aim is to enable clients to remain in their jobs, to make a sustained return to work after a sickness absence or to move jobs. This service is continuing to evolve and we are investigating the feasibility of adding a new element of advice provision, which we think will improve patients' ability to stay in work.
## **The Occupational Health Assessment Service**
This provides help and support to SME's who are struggling to get their employees back to work after a period of sickness absence. We are providing this service on a regular basis to small organisations who lack the expertise on workplace health issues. The issues we are dealing with can be complex as we are helping employees who have been off sick from work for a relatively long time. The work is helping us gain more insight into the behaviour of employers as they try to manage their employees workplace ill-health. We are using the outcomes of this work to look at how we can improve our advice services.
- 2 -
SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Flnanclal Mvlgw
The charity reports a defficll of £2.358 (2021.. Surplu8 £10,87S). for the year under rovlew. Unre8trl¢t8d ro$¢rve8
amount to £71,403 al the year end {2021.' £68,078).
11 Is tho Olcy of the dwSty to malnlaln unreslrtcted lunds ch ar8 free rèserves of the charlty whlch can be
used In fvrthgrance of Its obl8Ctlves. Thls provldes Buffidenl funds to cover the management, admlnlstrauon and
$upport cos18 8nd to respond lo other projects whlch the charity may wish to Support In the ftrture. The free
rè$eThes of thè charity aro Its unrestrtcted funds exdudlng th080 In thg fomi of fixed costs. Fre8 re8ervo$ at 31
March 2022 were £70,593 compared to £65,527 al the pr¢vbu¥ year 8rKI.
The trustees have ass85sed the major risks to whlth the tharfty Is exposed. and arg ¢al8fied that systsm8 are In
ace lo mlilgats exposure to tho major rf$k8.
Structurgl gov•manc• and managomont
The (*8rfty Is a Company Ilmlled by guarantse, It was Incorporalad on 6 October 1989 WKI18 govem8d ty Ils
Memorandum and Artldes ofA3soclatlon, a8 8mende¢J on 22 January and 28 Sèptomber 2000. Tho organlsallon
1$ reg18terod wllh Ihe Chartty Comml$slon Ènd Its regl8tered number l¥ 1065404.
The Ituslees. who ar¢ olso the director8 for thè purpose of g)mp8ny law, and who ¢eThod durfng tho ye•r and up
to thè date of 8ignalur¢ of the fln8n¢ial statsments wero..
M Fagbohun
A Budgon
AGlll&r
L Millpr
J Rhodes
M Rlvelln
M Fender
C Connc41y
S Hambhlon
IRe$lgn¢d 7 October 20211
(Resigned 7 October 20211
(Appolnted 9 Jun8 20221
(Appolnled 9 06Mb 2021)
Thg trustees when comp18te consist of not loss than four p8rsons belng: the officers ol the dMrfty. that Is thg
chelrperson, tr¢asurer and secretary; and such ropr¢8enlaUve8 of mpmber organlsallons as may bg elected at
oa¢hAGM: and Indlvlduals.
Nong of the tnJ818es has any benefldal interest In thè company. Al of the tru8tse$ aro members ol Ihe comparhy
and guaranlèg lo confftiLrte £1 In Ihg event of a windirKJ up.
Every trusleg musl $lgn a declarallon of wllingness to act a8 a ¢hadty tru$leg of the tharfty befor• ho or sha 1$
•llglble lo vole al any mtetlng of the Iru5tees. Thè Trustees must hold gt1898t two meglln98 each year. A quorum
•1 a Meen9 of the trustees is on8 thlrd of tho trustee5 wlth a mlnlmurn of threè. TfU5tees havè tho power to
appolnt new Irnslees unlll confimed al the next AGM. At eactb AGM one third of the TNste8s are requlred to
reslgn and stand for re*18Ction. those longest In officg ielrfng flrsl,
New truslegs will m881 wlth exlstlng trustees prior lo racommendatlon for ¥ppolntment. during which Ilme they
11 have the v181on and strategy of the chartty oxplainod to them. Trusl&os are provlded wilh the Charfty
Commlssion'$ PLtbllcalon$ for 5ntending Iru8lees.
The trustees. reportwas approved by the Board ofThistse&
A Budg•n
Trustee
Dalod.. 12 October 2022
A Glllèr
Daled:12 O¢tober 2022
SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE
LIMITED
I roport to th• tru8t¢eJ on my examlnatton of the finarK44l Statements of Sheffield 00xyonal HeallhA(M80ry
Servlce Llmmed (the chaty) ftK the year •Thled 31 March 2022.
R•sponilbllftle• and ba•1• of r•port
A8 the trustses of the charlty (and also Its dlrect(xs for Iho of wnpary l•v) •0 r88pon¥fole for
the pr•p8ratson of the tknandal 8tslem&)ts in wryth tho reqlreMent5 of tho Comp8nl88 A¢t 2008
(the 2008 A¢t>.
Hrj 8atlBfied my8dfthat tho ftn8ndal statTh)ts ofth& (*8rKy arn fwuked to be audlted under Part 18
of the 20LI3 A¢t ind are dlgible for IrKlependenl examlnatNJn. I rep)rt In r88pect of my examinatlon of the
rharlty'8 flnandal statements cardod out under se(#ton 145 of tho Charities Act 2011 (the 2011 Adl. In
out my examlnatron I have folltrwed all the appll¢gbb DIrectiA glven by tho Charlty Comm18thn und
8OCtton 145(5)(b) of tho 2011
Ind•pfjnd•nt oxamln•rf• stat•m•nt
I have completed my examlnatton. I conilmi tho1 no m•tters have m to my atten1 In c¢nn•ckn vAth tho
oxamlnauon glvlng me cau8a to ble¥0 that In any materfal rn8pect
counllng records were not kept In row dthe rtwity 88 rewlrod by sathn 38e of the 2006Ac*: or
th8 finan¢l818tatements do Mt 8ccord wllh record8; or
the financlal 8tatements do not vAth the accounting roqukem•nt• of •actlon 398 of the 210 Act
oltw than any requlremenl that the accounls Ov• a falr vknv 1$ not a matter con8ldwod a•
part of an Ind8p•ndenl examlnalon: or
the financlal 8taloments hova not been marad wNh m•thod8 and of lh•
statwnent of Re¢ommend8d Pracll¢e ftx aLrountiThJ and roportlng by charttl88 appllcablo lo Gharftl88
preparfng thetr a¢¢Lwnts In accordan the Flnandd Rwng Stdard appll¢•bl8 In the UK ar#1
R•publlc of Ireland IFRS 1021.
I havg conc8m• and have como acrom rn othw mthr• In connectlon tAth th• exann•tIon to %thlch
att•nlton ShoLd be drawn In th1$ roPJrt In order to enable o pwoper undw¥tandlng of th? flnan¢lal •talements lo
Grant IN8
Chartered A¢¢ountanl
l•lell8 Rlchardson
C8nn¢)n HryJ8e
Rulland Road
Sffield
S3 8DP
Dated.. 12 Othr 2022
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Charitable activities
**3**
112,085
44,742
**Expenditure on:**
Charitable activities
**4**
107,074
52,111
**Net incoming/(outgoing)**
**resources before transfers**
5,011
(7,369)
Gross transfers between
funds
**12**
(1,686)
1,686
**Net income/(expenditure) for**
**the year/**
**Net movement in funds**
3,325
(5,683)
Fund balances at 1 April 2021
68,078
5,683
**Fund balances at 31 March**
**2022**
71,403
-|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
156,827
109,477
49,656
159,185
97,687
50,571
(2,358)
11,790
(915)
-
-
-
(2,358)
11,790
(915)
73,761
56,288
6,598
71,403
68,078
5,683|**Total**
**2021**
**£**
159,133|
|---|---|---|
|||148,258|
|||10,875
-|
|||10,875
62,886|
|||73,761|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 5 -
SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED
BALANCE SHEET
ASAT31 IWARCH2022
2022
2021
Notos
Flxod
Tangiblg assets
810
2,551
Curr•nt a•$ets
Debtors
Cash al bank and In hand
10
1,371
73,838
2.839
72.886
75,207
Credltors: amounts falllng dug wlthln
one year
75.705
11
14.614}
(4.495)
N81 rrent a$$ots
70.593
71210
rotal q880ts1gss ¢urrnnt Ilabllltl
71,403
73.761
Incomfr funds
Restrfcted fijnds
Unr¢strfcted fijnds
12
5.683
68,078
71.403
71.403
73.761
The company Is entitled lo the èxemption from the audlt requirement Gontalned in section 477 of tho Companle8 Act
2006, forthg year ended 31 March 2022.
Th8 dlrectors acknowledge th8lr responslblllttes for comptylng the requlrement8 of tho Compan188 2006
wlth rèspect to acGounUng record$ and tho proparatton offInda1 slatoments.
The mgmbers hav8 not requlred the company to obtsln gn audit of Its fin4ndal 8tatem8nts forthe year kn qu8sUon In
accordarKe wth sectlon 476.
These finandal slalement5 have beon prepared In ac¢wdanca th thg provi5ioM appucable to eompanl¢$ $ubl8¢t
to the small companle$ rggime.
Th? 8tatemwts were approved by the Tru8lees on 12 Othr 2022
A Bud9en
Trusts•
Company roglstratlon numb•r 2429796
**SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **Charity information**
Sheffield Occupational Health Advisory Service Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The Circle, 33 Rockingham Lane, Sheffield, S1 4FW.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
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. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Donated facilities and services, where material, are included at the value to the charity where this can be quantified and measured reliably.
The value of services provided by volunteers has not been included in these accounts.
- 7 -
**SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
**(Continued)**
Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Grants related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
## **1.5 Expenditure**
Expenditure is recognised on an accruals basis.
Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for the public. It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Items of equipment are only capitalised where the purchase price exceeds £500 and they have a useful life of more than one year.
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:
Fixtures and fittings
25% straight line
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.
## **1.7 Impairment of fixed assets**
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).
## **1.8 Cash and cash equivalents**
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.
## **1.9 Financial instruments**
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.
- 8 -
**SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial assets**_
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**_
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.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Taxation**
The charity is not liable for income or corporation tax on its charitable activities. Expenditure includes input VAT as the charity is not registered for VAT.
## **1.11 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.12 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
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.
- 9 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **3 Charitable activities**
|**Workplace**
**Health**
**Improving**
**Access to**
**Psychological**
**Therapies**
**(IAPT)**
**2022**
**2022**
**£**
**£**
Services provided
2,665
-
Grants received
109,420
44,742
112,085
44,742
Analysis by fund
Unrestricted funds
112,085
-
Restricted funds
-
44,742
112,085
44,742|**Total**
**2022**
**Workplace**
**Health**
**2021**
**£**
**£**
2,665
15,977
154,162
93,500
156,827
109,477
112,085
109,477
44,742
-
156,827
109,477|**Be Well**
**Improving**
**Access to**
**Psychological**
**Therapies**
**(IAPT)**
**2021**
**2021**
**£**
**£**
-
-
5,000
44,656
5,000
44,656
-
-
5,000
44,656
5,000
44,656|**Total**
**2021**
**£**
15,977
143,156|
|---|---|---|---|
||||159,133|
||||109,477
49,656|
||||159,133|
- 10 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **4 Charitable activities**
|**Workplace**
**Health**
**Health,**
**Work and**
**Well Being**
**Improving**
**Access to**
**Psychologic**
**al Therapies**
**(IAPT)**
**2022**
**2022**
**2022**
**£**
**£**
**£**
Staff costs
79,127
-
39,042
Depreciation and impairment
1,389
-
352
Staff training
57
-
500
Rent and rates
10,013
-
2,347
Refreshments and employee costs
685
-
138
Insurance
2,237
-
579
Repairs and maintenance
238
-
250
Printing, postage and stationery
977
-
505
Telephone and broadband
724
-
713
Computer and CCTV costs
3,128
-
420
Travelling expenses
86
-
200
Legal and professional fees
1,779
-
456
Bank charges
166
-
42
Sundry expenses
1,881
-
-
Refund to grant provider
-
6,567
-
102,487
6,567
45,544
Grant funding of activities (see note 5)
3,487
-
-
Share of governance costs (see note 6)
1,100
-
-
107,074
6,567
45,544|**Total**
**2022**
**Workplace**
**Health**
**Health,**
**Work and**
**Well Being**
**Improving**
**Access to**
**Psychologic**
**al Therapies**
**(IAPT)**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
118,169
79,358
3,864
37,939
1,741
1,158
55
528
557
301
14
121
12,360
6,738
316
3,071
823
410
13
183
2,816
1,976
87
825
488
118
6
54
1,482
2,272
112
1,180
1,437
1,263
64
572
3,548
1,066
52
499
286
248
11
117
2,235
1,486
71
699
208
139
5
63
1,881
104
5
45
6,567
-
-
-
154,598
96,637
4,675
45,896
3,487
-
-
-
1,100
1,050
-
-
159,185
97,687
4,675
45,896|**Total**
**2021**
**£**
121,161
1,741
436
10,125
606
2,888
178
3,564
1,899
1,617
376
2,256
207
154
-|
|---|---|---|
|||147,208
-
1,050|
|||148,258|
- 11 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **4 Charitable activities**
|**Charitable activities**
**Analysis by fund**
Unrestricted funds
Restricted funds|107,074
-
107,074|-
6,567
6,567|-
45,544
45,544|107,074
52,111
159,185|97,687
-
97,687|-
4,675
4,675|**(Continued)**
-
97,687
45,896
50,571
45,896
148,258|**(Continued)**
-
97,687
45,896
50,571
45,896
148,258|
|---|---|---|---|---|---|---|---|---|
|||||||||148,258|
- 12 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **5 Grants payable**
|**Grants payable**|||
|---|---|---|
||**2022**|2021|
||**£**|£|
|Dr Megan Freeth - The University of Sheffield|3,487|-|
## **6 Support costs**
|Legal and professional
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
-
1,100
-
1,100
-
1,100|**2022**
**£**
1,100
1,100
1,100|**2021**
**£**
1,050|
|---|---|---|---|
||||1,050|
||||1,050|
Governance costs includes payments to the Independent Examiners of £1,100 (2021- £1,050).
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **8 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2022**
**Number**
7
**2022**
**£**
109,047
2,579
6,543
118,169|**2021**
**Number**
7|
|---|---|---|
|||**2021**
**£**
112,066
2,371
6,724|
|||121,161|
The charity operates a defined contribution benefits scheme in respect of its employees. The organisation makes contributions of 6% to the pension scheme on behalf of employees. The scheme and its assets are held by independent managers.
- 13 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**8**
**Employees**
There were no employees whose annual remuneration was more than £60,000.
**9**
**Tangible fixed assets**
**Cost**
At 1 April 2021
At 31 March 2022
**Depreciation and impairment**
At 1 April 2021
Depreciation charged in the year
At 31 March 2022
**Carrying amount**
At 31 March 2022
At 31 March 2021
**10**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income
**11**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Accruals and deferred income|**(Continued)**
**Fixtures and fittings**
**£**
6,961
6,961
4,410
1,741
6,151
810
2,551
**2022**
**2021**
**£**
**£**
175
275
6
-
1,190
2,564
1,371
2,839
**2022**
**2021**
**£**
**£**
2,541
2,260
973
1,085
1,100
1,150
4,614
4,495|**(Continued)**
**Fixtures and fittings**
**£**
6,961
6,961
4,410
1,741
6,151
810
2,551
**2022**
**2021**
**£**
**£**
175
275
6
-
1,190
2,564
1,371
2,839
**2022**
**2021**
**£**
**£**
2,541
2,260
973
1,085
1,100
1,150
4,614
4,495|
|---|---|---|
|||6,961|
|||4,410
1,741|
|||6,151|
|||810|
|||2,551|
|||**2021**
**£**
275
-
2,564|
|||2,839|
|||**2021**
**£**
2,260
1,085
1,150|
|||4,495|
- 14 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **12 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||**Movement in funds**|**Movement in funds**||**Movement in funds**|**Movement in funds**|||
|---|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**1 April 2020**|**resources**|**expended**
**1 April 2021**||**resources**|**expended**||**31 March**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**2022**
**£**|
|Be Well|-|5,000|(4,675)|325|-|-|(325)|-|
|Improving Access to Psychological Therapies (IAPT)|-|44,656|(45,896)|(1,240)|44,742|(45,544)|2,042|-|
|Musculoskeleton Project (MSK)|6,598|-|-|6,598|-|(6,567)|(31)|-|
||6,598|49,656|(50,571)|5,683|44,742|(52,111)|1,686|-|
## **Improving Access to Psychological Therapies (IAPT)**
Funded by Sheffield Health and Social Care. Free and confidential service for people who have workplace mental health problems. The project has been funded on a long term basis but is renewed annually.
## **Musculoskeleton Project (MSK)**
Its focus is on bringing knowledge and people together to improve outcomes for people with MSK conditions.
- 15 -
## **SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**13**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 31
March 2022 are
represented by:
Tangible assets
810
-
Current assets/(liabilities)
70,593
-
71,403
-|**Total**
Unrestricted
funds
Restricted
funds
**2022**
2021
2021
**£**
£
£
810
2,551
-
70,593
65,527
5,683
71,403
68,078
5,683|Total
2021
£
2,551
71,210|
|---|---|---|
|||73,761|
## **14 Operating lease commitments**
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Between two and five years|24,569|-|
The total lease charge for the year was £170 (2021 - £Nil).
## **15 Related party transactions**
There were no disclosable related party transactions during the year (2021 - none). No remuneration was paid to any trustee for services as a trustee.
Travel and other expenses amounting to £Nil (2021: £Nil) were reimbursed to trustees.
No trustee or other person connected to the charity had any personal interest in any contract or transaction entered into by the charity during the year.
- 16 -