2025-03-31-accounts

SOHAS Sheffield Occupational Health Advisory Service ANNUAL 2024-25 REPORT

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SOHAS Anual Report 2024-25

About Us

Our organisation has been working since 1980 to help and support people who live or work in Sheffield and believe either that their work is affecting their health or that their work is affected by their health. Over this time we have given advice to more than 65,000 people in the city to help them stay in work. We are at the forefront of providing high-quality work & health advice services in the UK.

Our Approach

Our focus is on prevention, giving help to people as early as possible so that they can avoid the need to go to their GP and get a ‘fit note’. Our aim is to enable someone to remain in their job. We listen closely to the people we advise and empower them by providing information and practical support that they can use to improve their workplace health and work situation.

We prioritise people who live and work in areas of the greatest deprivation and who have the most vulnerable jobs in Sheffield. We know that bad jobs – especially for people on low wages, those with disabilities or long-term health problems, carers, and people from some minority ethnic groups – harm people’s health and wellbeing because of physical dangers, insufficient income, job insecurity, and too few, or too many, working hours.

We actively seek feedback from our service users and collect a range of data about their situations which we are able to analyse to identify common issues and improve our practice. We look for opportunities to engage with academics, researchers and clinicians to identify the most effective ways to support people with work-related health issues.

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Our services

Our core service is our Work and Health Service. This is funded by Sheffield City Council and is open to anyone who lives or works in Sheffield. We predominantly see people in GP surgeries, but we also give advice on a face-to-face basis at our office, over the telephone, and by digital link up using Teams or Zoom. An advice session generally lasts for 45 minutes. We take a holistic approach that looks at a range of work and other issues in order to give practical straightforward advice that people find easy to follow.

Performance

• In 2024-25 we gave advice to 750 new service users and 220 returning service users.

• 90% of service users were advised within two weeks of making contact. In line with our preventive approach, 70% of service users were in work.

• The age of service users ranges from 18 upwards and we continue to see a small increase in the number of people working beyond their state retirement age through choice or necessity.

Our Core Values

• Confidentiality: We never disclose information that service users tell us about their workplace health issues without their consent, unless for lawful purposes. Research and innovation: We aim to be at the forefront of research that leads to innovative practice so that our advisers can give the best possible advice to keep our service users in work.

• Organisational culture: Staff at SOHAS work together as a team to ensure that everyone in the organisation receives the right kind of help and support to enable them to work effectively.

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Our Impact

This is what feedback from our service users tells us:

• We lower their workplace stress

• We reduce the number of visits to their GPs

• We improve their working conditions

• We reduce their sickness absence

• We reduce the number of times they attend work when they are ill

• Our advice leads to improved communication with their manager

• Our advice enables them to work more effectively

• They pass on the advice we give to their colleagues

This is what we are told by the clinicians who refer people to us:

• We reduce GP workloads

• We are a valuable resource to clinicians

• We provide help and support on issues related to work and health that are outside their expertise

Evaluation

We are a very cost effective service. Sheffield Hallam University recently completed an evaluation of our work. A summary of their research found that 84% of former users interviewed were positive about our service and rated the support received as ‘very good’ (56%) and ‘fairly good’ (28%). Key messages from the evaluation include:

• We are empathetic and knowledgeable: ‘ I’d already been drawn and quartered and then for SOHAS to listen to me made the difference because there was nobody .’

• The sense that our advisers were trusted intermediaries: ‘ I wasn’t alone, knowing that someone was there.’

• The importance of receiving consistent support from the same adviser. The importance of long-term support when workplace issues persisted.

• Our impartial approach is important: ‘ They’re independent. They’re not working on behalf of the company’ .

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Projects and Research

We actively seek opportunities to investigate emerging workplace health issues and to collaborate with other organisations and institutions to use our expertise and improve our practice. Three projects with which we were involved concluded in 2025.

Women’s wellbeing and reproductive health project

This was a two year project led by Heeley Development Trust that was completed in June 2025. Our role was to focus on how to support women whose employment is being impacted by their reproductive health. We provided advice to women referred to us and compiled information for employers on how to support their female employees in relation to endometriosis, in vitro fertilisation, menopause and polycystic ovary syndrome. We found the design of the project challenging, but we were able to greatly increase our knowledge about reproductive health issues and the difficulties they can cause between employers and employees particularly around reasonable adjustments.

Firth Park Black and minority ethnic engagement project

This was a very small-scale project carried out in the Firth Park area of Sheffield and completed in June 2025. The aim was to reach out to women in employment who might be reluctant to access our services via their GP, website, or telephone, and identify whether we can develop more inclusive ways of promoting our advice services. The outcomes highlighted the significant role played by heads of household in directing the lives of the women in the sample which means that we need to consider how we might engage more generally with these families if we are to reach our target group.

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Autism and employment research

This work was carried out in partnership with the University of Sheffield. Autistic people are under-represented in the workforce for many reasons including insufficient employer knowledge about autism and poor suitability of employment environments and practices. The aim was to assess the feasibility and acceptability of a set of co-developed web-based resources aimed at employers. The resources were designed to improve employer confidence and knowledge in relation to employing autistic people and to give them a set of practical materials to enhance the inclusivity of their employment processes. Twenty employers who were currently responsible for managing recruitment activities/processes in their organisations were asked to engage with the web-based resources for an hour over a two week period. Results indicated that employers found the resources to be highly acceptable and their usability was rated as “excellent”. Engagement with the web-based resources reduced employer worry about employing an autistic person and increased their knowledge about workplace adjustments. We will use the tools developed for this research in our own practice and hope to be able to roll out access more widely.

Student Placements

We regularly provide placements for students from a variety of courses. We have developed a new and more structured approach to our placements in order to provide a greater level of engagement for the student. As well as providing job shadowing to enable the student to gain an understanding of how we deliver our advice services and the types of workplace issues we encounter, we also assist the student to undertake a piece of research using our data to investigate an aspect of workplace health. This research is supervised by one of our trustees with an academic background and the intention is that the findings will be published in a research journal. This approach should increase the value of the placements for the students and our organisation.

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Looking ahead

Over the next twelve months we will be prioritising activity in four areas:

1) Participation in two projects to up-skill managers in small and medium enterprises by devising practical resources aimed at this type of employer that are easy to use and implement and that will develop their skills to support their employees to stay in work and remain productive.

• 2) Expanding our occupational health assessment business. Continuing to develop research about neurodiversity and employment.

• 3) Continuing to evaluate the effectiveness of our service and use this knowledge to improve our delivery.

• 4) Monitoring government plans for changes to employment law and their approach to workplace health issues.

SOHAS currently (01/2026) receives funding from Sheffield City Council, Integrated Care Board, University of Sheffield and Voluntary Action Sheffield. Sheffield Occupational Health Advisory Service Limited and Registered in England and Wales. Registered Company: 2429795. Registered Charity 1085464. Address: SOHAS, The Circle, 33 Rockingham Lane, Sheffield, S1 4FW

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CharSty Teglstratlon number 11)85464 (England and Wales) Company reglstration numbèr 2429795 SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED LEGALAND ADMINISTRATIVE INFORMATION Tru8te A Budgen A Giller S Hambleton F Creed l Obaid D Ekong Tsaf8ck H Shakeek F Osman (Appointed 26 March 2025) (Appointed 28 March 2025) (Appointed 12 February 2025) (Appointed 16 O¢tobar 2024) Secretary A Budgen Charlty number {Engl•nd and Wale•) 1085464 Company number 2429795 R¢glstsred ofll¢e The Circle 33 Rockingham Lane Sheffield S14FW Independent examlner Wells Rlchardson Cannon House Ruuand Road Sheffield &)uth yO￿$hire S3 8DP 8ank•r• Unty Trust Bank Four Brindleyplace Bimingham B12JB

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED CONTENTS Page Trustees, report Independent examinees report statement ol financlal actrrfltles Balanc8 sheet Notes to the financial statements 8-17

SHEFFIELD OCCUPATIONAL HEALTH ADVISORYSERVICE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn FOR THE YEAR ENDED 31 AIARCH 2025 The trustees present their annual report and finan¢ial stslements for the year ended 31 March 2025. The financial statements have been prepared in accordan¢o ￿th the accounting policles set out in noto 1 to the financlal statements and compty with the charws Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeC1p￿ 1 January 2019r. ObJectlve8 and a￿vItIeS The charity's objects 8r8: al to advance education by promoting research Into healih and safety at work and the causes of work-relatod disease and to publish the uselul results of such research. and bl to protect and preserve the health of people in their past and present places of work and peopl8 who nwy be affected by the activities of commerce and Industy and to offer Se￿ICe5 to ￿n1>at the ill effects of work-relatad dlsease, Tha Trustees have ¢onfimied that they have refeThed to the guthn¢e ¢ontakbed in the Chaw Commlssion's general guld8nee on publlc benefit vthen reviewing the Chathls alms and objedlves and In plannlng ftrturg actlvltles.

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevement8 and performance The Work and Health Servlca The Work and Heaf(h SeNice is a free confidentl81 seDA¢e aimed at helplng people to manage thelr workplace h&aMh problerrts so that they are able to remain in work. We see people from age 18 up to and beyond retirement age. The service is available to anyone who lives or works in Sheffield and we alm to give advice to people within two weeks of them maklng contact with us. The Work and He8￿h SepAce Is now In Its forty fifth year and Is Currently fvnded by a contract wlth Sheffield Cty Counc51 followlng the transfer of publlc health functions to local authorities. We contlnue to be affected by th8 pandèmic. but we now have a clear palh forvmrd on how we provlde our advlce seNlce. We have returned to most of our GP surgerles but working In prlmary care is challenging, v have also developed our work in secondary care, glvlng advlce to patients from the 4 major hearth servlcos across the cty. lthrk In secondary care Is more complex than prlmary care and we have and are developlng new ways of VK)rklng and galned valuable insights into how to k8ep patlents who hav8 multlple heath Issues In employmenL We expect that we wlll see an Increase in the number of patlents wtth Y￿rk r•Fated n8urodNersty issues and the beginning of the impact the introdudon of Al Into people's Jobs. We contlnue to MOn￿Or the work of our Workplace He8￿h PrOgraMr￿ by suNeySng people who have used th18 ser*ice. Th1$ Shows that 65% of patlents who responded to our regular suNeys say that wlthout IntsNentlon of SOHAS advssor they would not have remalned In their job. The survey also Showed that the serrflea w6 provlde18 hlghly rnted by patlent8 and demonstrates that focu8•d and tlmely intsrvention from SOHAS advlsors ha8 a positr¥e Impact on patlents, heatth and wellbelng and remains broadly unchanged during the p8ndemlc, If use the CIPD llgur88 for the cost of recrultlng new employees, we will have saved buslnessos approximately £1.000,000 over the pravlou8 year. Thls Is t8stam8nt to the skills and expertise of our advlsors. and we would Ilke to thank them all for thelr dedl¢gted V￿rk durlng a very challenging year. We are continuing to see an Increasing number of patient$ who are providlng feedback on the problems they have wlth thelr employers, partlcularfy vthen deallng with employees who have mental health problems. We are beginning to see that people's workplace illthe81th Is Increasingly caused by conflici In the workplace, we are now developing new ways of working that provlde Inteprfentions that can help reduce confllct between employees and employers. Woman's Wellbelng and Reproductlve Health Project We started to dellver thls project In partnershlp wlth Heeley Trust Sn 2022. Funded by the VCSE Heafth and Well- belng Fund. We are providing help and support to women across the clty on how to manage their wellbeing lo keep in employment. Vve are also golng to be engaglng wlth SME'S to help them support women employees to stay at VKJrk.

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Autlsm and Employment Research We are working in partnership with Shoffiold UnIve￿ty on a research proiert on autism and enyloyment Research Just 22% of autistic adults are in any kind of envloyff￿nt. compared to 50% of disabled people and 80% of non- disabled people (Office for National Ststisti¢s. 2021). Autistic people are at a signifieantly greater risk of social isolation, poor mentsl health and preryture death. Employment provides opportunities for social interaction, increases financial independence. provtdos a sense of accomplishrrnnt and is known to be associated wrth improved mentsl health. Aut15tlc people Can be ethmety effectrrfe employees. providing dlverse skllls to the V￿rkplaCe. Changing employer behavlours by addressing knowledge gaps. mBconceptions and unhelpful attitudes, approaches and workplace norms could signlficanlly impriNe employment Opportun1￿88 for autistlc people and provid8 beneffts to oryanisational produthity. Ob Th15 PrO￿¢t alms to.. 1. Investigate hiring pra¢ti¢es In relation to autlstic empbyees, indudlng astsblishing the percelved barriers employers expertence to hlring more autistlc people. 2. Co4esign, create and pilot a behaviour change inter¥ention to be used by empk)yers that 8lm$ to Impr¢)ve employment rates armng autistic individual6. The OCCU￿￿Onal Health ASWW￿nt Sorvke Thbs provldes help and support to SME'S who are struggling to get thelr employees bad( to wort( after a perlod of sicknes8 ab8eneé. Wè arn providing this sér¥ic8 on a rngular basis to small organisations who lack tho expe￿88 on y￿rkplaCe health Issues. The issues we are dealing vrith can be complex as we are helplng employees who have been off sick from ￿rk for a relatr4oly long time. The work 18 helping us gain more insight into th behavlour of employers as they ty to nHnag8 their errployees. Drkplace i114eath. We ar8 Uslng the outcomes olthbs work to look at hthv we can improve our advice seNces. BAME Communlty ProJ¢¢t fund The average number of patlents from 8AME comrNnrtles are referred to SOHAS 1$ approxlffAtsly 17%. We want to Increase our engagement and referrals to 25% and we wanted to focus on women In BAME communiiles. Sheffield Economic Evidence Base Research carried out by KADA in 20r2 showed that women In 8AME communthes are twice as likely to be in insecure V￿rk compared to white workers. experience Iow-pay. and work In key workerjobs. Our fo¢us V￿11 be on M)men are in employment need help and 5UPPOrt but maybe reluctant to access SOHAS via their GP. our website, or telephone. The work will be carried out by muftilingual advisor around the Firth Park area. Financlal revl Th8 charty reports a deficit of £10,492 {2024: Surp1￿ - £767), for the year under revivw. Unrestrictsd reser+Ms amount to £65,011 at the year end (2024.. £88.760). It Is the policy of the charity to mintain unrestricted fvnds whi¢h are free reseples of the Charity vthi¢h Can be used in furtheran¢e of its objectives. Thls provldes suffici•nt funds to c¢ver tho rrAnagemfrrt admintstration and support costs and to respond to other projects which the chanty may wish to support in the future. The free reseples of the charity are its unrestrided funds exduding those in the forn of fred (x)sts. Free reserves at 31 March 2025 were £64.362 compared lo £88,031 at the prevrous year end. The trustees have assessed the rrAjor risk5 to which the charity is exposed, and arn sal$fied Ihat systems are In place to mitigate exposure to the ma￿r rbks.

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structur•, governance and management The charity 1$ a company Ilmlted by guarantee. It was incorporated on 5 October 1989 and Is govemed by Its Memorandum and Articles ofAssociation. as amended on 22 January and 28 September 2000. The organisation Is registered with the Charty Comrnisslon and lis regISte￿d number is 1085484. The trustees, who are also the dSrectors for the purpose of company law. and who sep4ed durlng the year and up to the date of slgnature of the financial statements were: A Budgen A Glller S Hambleton J Ellen F Creed l Obakl D Ekong Tsafack H Shakeek F Osman (Re8Sgned 5 December 2024) IAppolnted 26 March 2025) {Appolnted 26 March 2025) (Appolnted 12 February 2025) (Appointed 16 October 2024) The truste•$ when complete conslst of not less than four persons belng., the offlcers of the charlty, that Is Ihe chalrperson. treasurer and Secretary; and guGh representatlves of member organlsatlons as may be elected at each AGM,. and Indivlduals. None of the trustees has any benefjclal Interest In the company. All of the truste88 aro members of the company and guarantee lo Gontrlbute £1 In the event of a wlndlng up. Every trustee must slgn a declaration of wllllngness to act as a charity trustee of the charlty before he or she Is eligible to vote al any meetlng of the trustees. The Truslees must hold at18ast two meetings each year. A quorum at a meeting of the trustees Is one thlrd of the trustees wlth a minimum of three. Trustees have the power to appolnt new trustee8 unlll confirmed al the next AGM. At each AGM one thlrd of the Trustees are requlred to reslgn and stand for re-oledlon, those longest In office retiring first. New trusto88 wlll meet wlth exlsllng trustees ptlor to recommendatlon for appolnlment, during whlch tlme they will have Ihe vlsion and strategy of Ihe charity explalned to them. New Trustees are provbded wlth the Charlty Cornmlsslon's publlcatlons for intending truslee3. The trustees, report was approved by Ihe Board of Tnjstees. A Budg•n Trustee Dated: 24 September 2025 A Glller Truste8 Dated'.24 September 2025

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED I report to the trustees on my examlnatlon of the financial statements of Shefflold Occupational Healih Advi80ry SeNice Limlted (the charfty) for th8 year ended 31 March 2025. Re8pon81bllltle8 and ba818 of report As the trustees of the charity (and also Its dlrectors for the purpose5 of company law), you are responslble for the preparation of the financial statements In accordance with the requlrements of the Companles Act 2006. Havlng satlsfied myself that thé financlal ststements of the charty are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examinatlon, I report In respect of my examlnatlon of the charlty's financial statsments carried out under sedlon 145 of the Charitles Act 2011. In carying out my examination I have followed the Dlredions glvon by the Chanty Commission under Sectlon 14515)(b) of the Chariti@s Act 2011. Independent examlneVs otatemont I have completed my examinatlon. I confirm that no mattern have come to ry attentlon In connectlon wtth the examlnatlon givlng me cause to believe that in any nwterial respect.. a¢¢ounting records were not kept In re8Pe¢t of the charlty as requlred by sectlon 388 of the Companles Act 2008. the financlal statements do not accord wf(h those records; or the financial ststement$ do not comply with the accountlng requlremonts of s•ctlon 398 of the Companies Act 2006 other than any requirement that the flnanclal statements glv8 a true and falr vlow, which is not a ffottar ¢on$ldered as part of an Independent examlnatlon; or the finen¢lal statements have not been prepared In accordance wlth the methods and prlnclples of the statement of Recommanded Practice for 8cwunting and reportlng by charitles appllcable to charrties preparing tholr financial statement8 in accordan¢e wlth the Flnancl81 Reportlng Standard appllcable In th8 UK and Republic of Ireland (FR8 102). I havo no concems and have coma across no other matters in connedion wlth th8 examlnation to which attention should b6 drawn In this report In order to enable a proper understandlng of the financlal statements to be reached. 8AAC Chartered Accountsnt Wells Richardson Cannon House Rutland Road Sheffield South Yorkshire 83 8DP Dated: 24 Septsmber 2025

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unre6trlcted Restrlcted funds funds 2025 2026 Total Unre8trlcted Re8trlcted funds lund8 2024 2024 T(rtal 2025 2024 Income fro char￿able actlvttles Imffjstments 111,063 204 41,655 152.718 204 107,288 84,099 191,387 Total Incon 111,267 41,855 152.922 107,288 84,099 191,387 Ex ndllurn on: Charitable activitles 135,018 28,398 183,414 106.428 84,192 190,820 Net (expendlturnylncoma for the yearl Net nwom•nt In lund8 (23,749) 13,257 110,4921 860 (93} 767 Fund bal8n¢es at 1 Aprfl 2024 88,760 (93) 88,667 87,900 87,900 Fund balanceB at 31 March 2026 85,011 13,164 78,175 88,780 (93) 88,687 The Statement of financlal aCti￿tIeS Includes all galns and losses recognlsed in the year. All Income and expendtture derlve from contlnulng actlvltle8. The statement of finandal actlvttte$ al80 complles wfth the requlremènts for an Income and expendlture account under the Companle$A¢t 2008.

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Nots Flxed ag80ts Tangible assets 12 729 Curront assots Debtors Cash at bank and In hand 13 27.752 54.616 27.021 65.629 82,388 92.650 Credltorn: amount• falllng due wlthln one year 14 (4.842) (4,712) Not ¢urrgnt avdets 77,528 87,938 Tolal a•ets1088 currnnt Ilabllltle8 78,175 88,667 The funds of th• ¢h•rlty Restricted Income furKI8 Unrestricted lunds 16 13.164 65.011 (93) 88.780 78,175 88,687 The company Is entitled lo the exemption frorn Ihe audlt requlrement contair*d In secllon 477 of the CompanSes Aci 2006, for the year ended 31 March 2025. The dlrectors acknowledge thelr responslblutles for complylng with the requlrements of the CompanEes Act 2006 wlth respect to accounting records and the preparation of financial statements. The members have not requlred the company to oblaln an audlt of lis ffinanclal stalemenls for tho year In questlon In accordance wlth sgctlon 476. These financial ststements have been prepared in accordance wlth the proNrfslons appllcable to ¢ompanles subject to the small companies regime. The finandal ststements were approved by Ihe trusteos on 24 September 2025 A Budgen Trustse Company registration number 2429795 (England and Wdles)

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2025 Accountlng policles Charlty Snforniation Sheffiekl Occupational Health Advisory Servi¢ Limited is a private company limited by guarantee incorporated li England and The registered office is The Circle, 33 Rockingham Lane, Sheffield, S1 4FW. 1.1 Basls of preparatlon The financial state￿ntS hrfe been prepared in acconlance wtth the charity's Memorandum and Articles of Association. the Companies Acl 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance ￿ryth the Financlal Reporting Stsndard applicable tn the UK and Republic of Ireland (FRS 11r2) (effective 1 January 2019y'. The charty is a Public Benefft Enty as defmed by FRS 102 The charity has taken advantage of the provisions in the SORP for d￿rit￿S applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash FI￿. The financial slatemerrts are prepared in sterfing, wthich is the furKlional currency of the charity. Monetary amounts in these financial statem8￿ are rounded to the nearest The financial statements have been prepared under the historical cost convenlion. The principal accounting policies ad¢)pted are set out bekM7. 1.2 13olng concérn At the tiJr of approving the financial statennts. the trustees have a reasonable expectation that the charity has adequate resourc*s to conltnue in operational existence for the foreseeable future. Thus the Iruste8S continue to adopt the going concem basis of accounting in preparing the financial statements. la Charltsble funds Unrestricted funds are avaikble for use at the discrelron of the trustses in furtherance of thelr charitable objectives. Restricted ￿TKIS are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses ofthe restricted funds are set OLrt in the notes to the financial statements. Endowment funds are subject to Spe￿ts conditions by donors that the capilal nktst be maintsined by the charty. 1.4 Income Income is recognssed when the charity is legally entiued to it after any perfom)anco conditions have been me( the amourrts can be measured reliabty, and it is probable that inconw 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 re(xived under Gift Aid or deeds of mnant 15 recognlsed at the time of the donatlon. Lega¢ies are recognised on receipt or Othe￿¥1$e if the charity has been notified of an Impending dlstributlon, the amount is known, and receipt is expected. If the aTTh)unt is not known, the legacy is treated as a contingent asset Donated facilities and seplices. where rnat￿l. are induded at the va￿e to the charity where this be qUantI￿d and measured reliabty. The value of services provided by volurrteers has not been tnduded in these accounts.

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policle• (Contlnued) Grants, vthere entitlement Is not condltion81 on the dellvery of a speclfic performance by the charty, are recognlsed vthen the charty becomes uncondrtlonally entitled to the grant. Grants related to pèrformance and specific delivorable$, afe accounted for as the charty earns the right to consideration by its performance. 1.5 Expendlture Expendlture Is recognised on an accruals basis. Llabillts'es are recognlsed as soon as there18 a legal or constructi40 obllgatlon to pay out resources. Charitable expendlture comprlses those costs Incurred by the charlty In the deltvery of Its actlvltles and services for the public. It indud8s costs that can be allocated dlrectly to Juch act1+￿188 and those costs ol an Indlrect nature necessary to support them. Govemance costs include the costs of preparation and examlnation of the statutory accounts, the cost of trustee meetlngs and the cost of any legal advlce to trustees on govemance or constitutlonal matter8. 1.6 Tanglble fixed a88ets Tangible f￿ad assets are initially measured at cost and sub8equenlly measured at cost or Wdluatlon. not of depreciation and any Imp8lrment 108888. ltsms of equlpment are onty ¢apltallsed where the purcha8e prico exceed8 £500 and they have a useful life of more than one year. Depreclatlon Is recognlsed so as to wrlte off the cost or valuatlon of as86ts less thelr resldual values overlhelr useful live8 on tho followln9 bases.. Fixtures and ffttings 25% stralght Ilne The gain or loss arising on the disposal of an asset is determined as the difference bètween the sale proceed8 and the carrying value of the asset, and is re¢ognised in the ststement of financlal acuvltles. 1.7 Impalrmont of llxed a••ets At each reportlng end date, the Charty revievts the Carrying amounts of Its tsngible assets to detsrmlne whether there is any Indlcatlon that those assets hvJve suffered an Impalrment loss. If any suth Indlcab'on exlsts, the re¢overable amount of the asset Is estimated in order to determine the extent of the impalmwnt loss (If any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call wlth banks, other short-temi liquid invastments with original maturities of three months or less, and bank ovordrafts. Bank overdrafts are shown wlthin bo￿owing5 in current Ilabllities. 1.9 Flnanclal Ingtruments The charity has elo¢ted to apply the provlsions of Se¢tlon 11 'Basic Financial Instruments, and Sectlon 12 'other Financial Instruments Issues, of FRS 102 to all of its financlal Instruments. Flnanclal Instruments are recognised in the charity's balance sheet when the charity becomès party to the contradual provisions of the instrument. Flnancial assets and liabilities are offse( with the net amounts presented In the financial statements, when there is a legally enforceable right to set off the recognised amounts and there 1$ an Intentson to setue on a net basis or to realise the asset and settle the liabilty slmultaneously.

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (ContSnued) Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transa¢tlon costs and are subsequenly carried at amortised cost uslng the effective Interest method unless the arrangement ￿nStituteS a financing transaction, where the transaction is measured at the present value of the firture receipts discounted at a market rate of interest. Financial assets classified as receivable ￿thIn one year are not amortised. Basle Ilnanclal Mth"11tio8 Basic financial liabilities, includlng creditors and bank loans are initialty recognised at transaction price unless the arrangement constrtutes a financing transaction. where the debt instrument Is measured at the present value of the future paY￿￿ntS discountsd at a market rate of interest Financial liabllibes classified as payable within one year are not amortised. Debt instruments are subsequentty carried at aff￿rtIsed cos( using the effethe interest rate method. Trade creditors are obligab'ons to pay for goods or services that have been acquired in the ordinary Course of operations from suppliers. Amounts payable are classffied as current liabililies rf payment is due within one year or less. If not. they are presented as non4urrent liabilities. Trade credmors are recognised initially at transadron price and subsequentty measured at amortised cost using the effective interest method. Derncognltlon of flnan¢lal Ilabllltles Financial liabilities are derecognised when the charity's contractual obligatlons expire or are discharged or cancelled. 1.10 Taxallon The charity is not liable for income or corporation tax on its charitable activities. Expendlture indudes input VAT as the charity Is not registered for VAT. 1.11 Employee beneffts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are recerrfed. Termination beneffts are recognised immediately as an expense when the charity is demonstrably committed to tetminale the employment of an eThployee or to provide termination benefits. 1.12 Retirement benefits Payments to defined contrlbution retirement benefft 3cheme$ are charged as an expense as they fall due. Crltlcal accountlng estlmatss and Judgements In the applicatron of the chartys accounts'ng polictes, the truste8s 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 consldered to be relevant Actual resums may dlffer from these eStin￿eS. The estimates and underlying assumptlons are reviewed on an ongoing basis. Revisions to accounting estimates are reo)gnised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revl$ion and future periods where the r@vi$ton affects both current and future period& 10-

SHEFFIELD OCCUPATIONAL HEALTHADVISORY SERVICE UMrrED NOTE8 TO THE FINANCIAL STATEMEp¥fs (CONTINUED) 9.074 101. 9,074 141644 3.613 J03,615 3.673 187,714 152.71e 107.288 191,387 styfrJTrJ 111.C 111.L 107.288 107.288 84.Cts9 J4.¢ 41.955 111.L 41.ffjs 151718 107.288 191,*Y 11

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incom• from Inve•tmonts Unre8trlcted Unreotrlcted fund• funds 2025 2024 Interest recer¥able 204 Charttable actlvttle• Workplace Re•trlcted Heatth funds 2026 2026 Total Worf(plaGo Re8tr1cted 2026 Health fund8 2024 2024 Total 2024 Stsff costs Depreciation and Impalmient Patsff tralnlng Rent and rates Refreshments and employee costs Insurance Rep81rs and malntenance Printing, postsge and stationery Telephone and broadband Computer and CCTV c0818 Travelllng expenses Legal and professional fees Bank charges Sundry expenses 101.773 28,683 128,358 74,410 78,469 152,879 595 746 7,308 595 748 7,308 378 2.445 8,946 378 2,983 6,945 538 531 3,527 98 120 e51 3,527 98 1,041 3,342 130 520 1,561 3,342 130 876 1,383 3,385 1,739 11,055 228 332 2,167 1,907 3,875 1,654 4,844 228 1,612 428 25 2,585 1,932 3,875 1,664 8,330 228 2,328 1.449 3,385 1.795 12,175 228 777 10 3,486 1.120 445 716 133,578 28.398 101.974 104,968 84,192 189,160 Grant funding of actlviti89 (see note 81 Share of govemance costs (see note 71 200 200 1,440 1.440 1,280 135,018 28.398 163.414 108,428 84,192 190,620 Analy818 by fund Unrestrictsd funds Restrlcted funds 135.016 135.016 28,398 108.428 106,428 84,192 28,398 84,192 135.016 28,398 163,414 106,428 84,192 190,620 12-

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Grants payable 2024 Friends of Haza￿5 200 Support costs allocated to actlvltles 2025 2024 Governance costs 1.440 1.280 Analy•ed betwe•n: Charrtable activltles 1.440 1.280 Gov6rnance costs Include payments to th• Independenl Exa￿￿n￿r5 of £1.440 (2024 - £1,280). Net m0vetr￿t In fvnd• 2025 2024 The net moverrnnt In fund818 Statsd after charglngl(croditing): Depredats'on of v4med tanglble frrted assets 378 TTU8teqs None of the trustees (or any per80n8 connerted *ith them) received any remunerati(>n or beneffts from the charity durfng the year. 10 Employees The average nionthly nurtier of employees durlng the year was: 2025 Number 2024 Number Employment costs 2025 2024 Wages and salarres Socral securty costs Other pension costs 115,818 1,890 10,648 140.523 4.101 8.255 128,356 152.879 13-

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONMNUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employ Redundancy and ternulaknn payments totalling £ff20 ￿re made in the reporting period followng the ending of one empk)yee's involvement on the Womgn's K*llbeing and Reproductive Healih projecL (Contlnued) The charty operates a defined contributsn beneffts scheme in respect of ts employees. The OTganisation makes conlributions of ￿ {or 11% ft)r salary sacrifi(x effployees) to the pension scheme on bohalf of employees. The scheme and its assets are held by independent nMnager5. There were no empbyees whose annual rernneration was than £60,000. Remuneratlon of key management personnel The rerNneration of key ffAnagement personnel %￿ds as folltr4fi: 2025 2024 Aggregate compensation 54.619 52,852 11 Taxation The charity is exew from taxation on ib a¢tMtses because all its in(xJme is applred for charilable purposes. 12 Tanglble fixed assets Flxtures and fittlngs At 1 April 2024 Additions Disposals 7.017 515 (3eo) At 31 March 21Y25 7.172 Depreclation and impaInY￿rt At 1 April 2024 Depreciation charged in the year Efiminated in respect of disposals 6,288 595 (360) At 31 March 2025 6,523 Carrying amount At 31 March 2025 At 31 March 2024 729 14-

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 13 Debtors 2025 2024 Amounts fairing due wlthln one year. Trade debtors Prepayments and accrued Income 22.796 22.337 4.684 27,752 27,021 14 Creditorn: amounts falllng due wfthln one year 2025 2024 Other laxation and social sewrrty Trade creditors Accruals and deferred income 2,891 571 1.380 2.547 874 1.291 4,842 4,712 15 Retlrement benefft schem 2025 2024 Defined contrlbutlon schemes Charge to profft or loss in respect of defined contribution schen 10.648 8,255 The charity operates a defined contribution pension scheme for all qualifylng employee& The assets of the scheme are held separatety from those of the tharity in an independently administered fvnd. The costs are allocaled on the same basis as relevant W8ges and salaries costs. 16 Restrlcted funds The restricted fiJnd5 of the charity comprise the unexpended balances of donations and grants held on trust subje(# to specific conditions by donors as to how they nw be used. At 1 Aprll Incoming Resources At 31 March 2024 resources expended 2025 Talking Therapies EmploymentAdvtser Service Women's Wellbeing and Reprodu(*rrfe Health Project Autism and Employment Research Sheffield Town Trust BAME CO￿Unty Project 2.814 2,814 29,530 7,125 (26.298) 6,194 138 545 3.473 (6,987) 1,118 (573) (1,527) 5,000 (93) 41,655 (28,398) 13.164 15-

SHEFFIELD OCCUPATIONAL HEALTH ADVISORYSERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 18 Re8trlcted fund8 Icontlnued) Prnyk￿s year: At 1 Aprll Incomlng Resources At 31 March 2023 resources expended 2024 Talking Therapies EmployrrnntAdwser Servlce Worrnn's Wellbelng and Roproducive Heath Project Autism and Employment Research Sheffield Tovm Trust 45,000 (42,186) 2,814 28.974 7.125 3.000 (26,012) (14,112) 11,882) 2,962 (6,9871 1,118 84.099 (84,192) (93) Talklng Th•rapl•8 Employnwnt Advl••r SaN1￿ (rrEA) Funded by Sheffield Health and Social Care. Frne and coniidentlal 80plce for peop vtho have workplace mental heafth problems. Womens. Wellbelng and Reproductlve Health Projecl In partnorship with H8el8y Trust to support ￿Men and SME'S to help wom8n ery•loyees to stay at wor Autlsm and employment Research In partnership with Sheffield Universty on a research project on aulism and employffftnt. sheffleld Town Trust Funding to create a new Operations manager post Introduclng a new slafflng structure to ensure a smooth tran5itlon belween roles and provide continuty with the organisation. BAME {Bla¢K A•lan and Mlnorlty Ethnk) Communlty Prol￿t Funding to increa88 the charty's engagomont %Mth BAME woffn in the Firth Park area lo enable them to st8y in work. 17 Unre•trlGtod fvnd8 The unrostrlcted lund8 of Ihe ¢harlty ¢omprlse the unexpended b8lan¢es of donatlon$ and grants whlch are not subject to specffic conditlons by donors and grantors as to hLw they may be used. These include deslgnated funds whieh ha¥ been set asido out of unrostrirted fijnds by the trustees for specific purposes. At 1 Aprfl Incomlng Resources At 31 March 2024 re•ource• expended 2025 General fiJnd$ 88,760 111,267 (135.016) 65,011 Prevrou8 year: At 1 Aprll Incomlng Re8ouroes At 31 March 2023 re•ource8 expended 2024 General funds 87,900 107.288 (108.428) 88,760 16-

SHEFFIELD OCCUPATIONAL HEALTH ADVISORY SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 PaARCH 2025 18 Analysis of net as*ets between funds fvnds 2025 lunds 2025 2025 At 31 March 2025: Tangible assets Current assetsl(liabilities) 649 Tl,526 64.362 13,164 65.011 13,164 78,175 T¢)tal funds 2024 funds 2024 2024 At 31 Mar¢h 2024: Tangible assets Current asseNliabithies) 729 88,031 729 87.938 (93) 88.760 (93) 88.867 19 Operallng commStments At the reporting end date the charity had OLrtstanding Commi￿nts for future minimum lease payments under non4ancellable operating leases. which fall due as follthvs: 2025 2024 Within one year 7.308 The total lease charge for the year was £7,3Q8 (21r24 - £6,945). 20 Related party tran&ths There vlere no disdosable rektad paty trdnsactions during the year (2024- none). No remuneration was paid to any trustee for ser¥ices as a trustse. Trwel and other expenses amounting to £Nil (2024: £Nil) were reimbursed to trustees. No trustee or other person connected to the charity had any personal intsrest in any contract or transa(aion entered into by the charty during the year. 17-