COMPANY REGISTRATION NUMBER: 05164230 CHARrrY REGISTRATION NUMBER: 1105381 Rushmoor Healthy Living Company Limited by Guarantee Financial Statements 31 March 2021 •AAJ4ZOJK* 1111212021 COMPANIES HOUSE 11 A15
91
Rushmoor Healthy Living Company Limited by Guarantee Financial Statements Year ended 31 March 2021 Page Trustees, annual report (incorporating the direclorfs report) Independent audilorfs report to the members Statement of finanaal atxlvitS (induding income and expenditure account) 12 ststement of financial position 13 Notes to the financial statements 14
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 March 2021 The trustee5. who are also the directors for the purposes of c¢Mnpary I. present their report and the finarrial statements of the chanty for the year March 2021. Reforence and admlnlstratfve d•talls Rogbst•red charity name Rushnw Healthy Living Charity reglstratlon number 1105381 Company registratlon numb•r 05164230 Principal off0 and r•glst•r•d 5 Axandra Terrace office Alexandra Road Aldershot GU11 3HU Hampshire The trusteos B klcNeill C Free C Slatter J Sal4a L Seling44labo ODIX L O'Neil P 8eatt Bareham Chair Deputy Chair Secrelary Treasurer Auditor CA Ltd Chartered Accountants & Statutory Audrtor 269 Famb¥ough Road Famborough Haffpshire GU14 7LY StrurtUTr governanGe and maftagemwt The Company was incOrp01ed undef the Companies Act on 28 June 2Crf)4 and has been registered as a eharity sIre 9 August 2004. Each member has undertaken lo contitute £1 in the event of the Corrpany being ins0ent on wnding up. As a Charitable Cryany limtted by guarantee, the governing dctumenl is the Memrandum and Art*S ofAssociakn dated 28 June 2(M)4.
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report {Incorpordting the Directorfs Report) fwthJu•d) Year ended 31 March 2021 Structure. governance and manag•mont (com Governance Structuro Th8 Governance Stnthre conSts ofa Board arKI a nUft al subwnmrtlees. The current Board of Trustees nsists of re-eK8Cted members in line with the constitution and new members elected onlo the Board. At the annual general meeluig, the number of the Tnjstees as is nearest lo one third shall retire and shall immediatety be eligib for rel1)n without nomination. An indudion pre$S is in place for all Board mwnters whh includes leaming aboLrt the background to the Company. as well as outlining the role and respbIlrts, the ethos of the Company and their cUCt at meetirys. None ofthe Directors have any be181 irterest in the Company. The company empbys a tctsl of eght slaff. Jin Ruddy. Chi&f Execub¥e Officer heads the team that includes a Fundtaising Manager. a Monitoring and EluatIOn Offw. Finance OffKer and 4 Project Officefs who delNer vanous Projects and actNities. The projects are a mixlure of gfanl funded directly commissioned and seIl.fUnd servtis Objecti and activi11oS Obbectives and activitl The Charity's oL4'ectNes continue lo be the prcwrolion of good phys1 and mental health and wellbeiThJ throughout Hampshire, sUry. Bthshin and 0nd. We achieve those objects by delivering eommunity based sdutions and coleSned seThKes to those suffering heamh and social inequalrts 8rKI wod(in9 Wrth heatth wofessionals to encourage behavioural change and achving meaningful outcomes for indivu818 and ¢ommunrties. Public benefrt The Trustees have paid due regard to guidance issued by the Charity CommL8sion in deciding what activities the Charity should undertake. We are satfied that all our aclNiiies support our charilable oblect and that consM1eratw)n given to the fuknent of these c4ecls when new activities are considered. All our actNrties address some or all of the folkAMng subjects wh¢h lorm part of RHL'S chwilable objects.. heatth. emotional wellbeing. the relief of poverty aThJ ed4Kalron. A fuller descript)n of exh of our actNthes can be found later in the notes to the financial statements.
Rushmoor Healthy Living Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (condnwdj Year ended 31 March 2021 A¢hie¥em•nts and wrforniance 2020r21 was dominated by the Covfvl pandemt- probably the most challenging tFmes for everybody and especially charities. Nwnal lrfe went oul of the windryw as we hau to adjust to thk(Jowns, k)sing loved ones and the race lor a vacone. The landscape changed on March 2310 2020. Vve were faced with chaltenges we had never seen before. H( would we delNer our semces? How would we survive financialty and most imF4ykntty, how would be pt our families oUrSebs7 Va¢¢ines were a long way off and the whole world hehd ts breath. A tfuty testing time but we We very qUk off the mark and immediately started planning. We made the decision irnmediatety lo work from home. equwing our staff to do so. We Set about looking to $wrtch our serv$ from f6 to face to ontine delivery. We contacted our seNice users and commissioners detailing our plans and asked for their support and paInce. By the lime the first lockdown was anrKyJnced on 23rd March 2020. we had ceased Off wa1ng and produced an erner9ery pL4n for CQVKI. It was ¢)bvious the 3 weeks of Icckdry4¥n was gOiTrJ to be much bnger- the Stalislics were wetty damniThJ so we planned for a knng-term lockd¢ym. look a thfee-proiW approach". FinatKe. do lunds to enable us lo continue.. servi Users - wh could we do to supwl them during testing tsmes ahead." Services - could we continue to deliver our heakh and wellbeiry seNw going during a pandemic and full lockdth¥ns? The govemwnt anned Se81 schemes to h bu61rSe$ and charities like furfcyJ9h for staff. Tate relief for buildings and organiSatn$ such as the National Lrttery announced fijnding available lo enabk charitles to help users with their physKal and mentsl heallh during the pandemic. Our fundraising team concenlreil on making sure we maximJse(l our income to help us suThive and continu8 the Imptsnt wk we ddiver. We have a large amoLTrnl of SerVe users using our services and we lohl them how we would conlinve to he them. Phone calls to check they are ok. setting up of a forum for them lo talk atrKJut problems and offers of support and advising them how technotogy could he them during the crisi%. We looked at ways we could help introduce technole•3y lo households who either dKI not use it or could nol use through lack of understaryjing. We worked with other Charit lo help dCe OpS and rang service users to help them set up email, teams and Zoom and tohJ them hchv they eoubj use IT to slay Inecled with rektives arKI fnends. we al80 ran sessions ab)ut IT fraud, h(Y4¥ to $pol a scam and how to block or report these. looked at tpthKh $8Ntee$ we eould swth online. We $tartwJ wth trial exgrcise classes which were an immedth success. We offed them fLY free bLrt our users were incredibty generous and made donalk)ns and some even continued thwr dwect debits for classes purety lo support us. We created online forums and cfbatrcoms including a ne pioiecl to support those who were disabled or suffering Irom long tem) condiknons ¢aMed "Hchv are You Today.. The Idea was that peer support would help others to understand they are not alone and exchange storw. experiences and tips on hchv others found solutions lo their 8nxieties and Tries. A highlight of the year was the introduction of our"Boredom Buslews "pages - tips and advice of how to keep safe. Help avaikible and to get it. Online classes an¢J how to aesS. Quiz's, puules, clips from Ihe*re perfomwnces. A forum to talk to each other. Delaits of our "Lonely and IsoL3ted" phoneline where users cwld n(NThnate relalr4es or friends that may be vulnerable thal we o)uld and simply 8sk'Are you Okv
Rushmoor Heafthy Living Company Limited by Guarantee Trustees, Annual Report (Incorporating the Dire¢torfs Report) (¢tythu• Year ended 31 March 2021 As a IkdOWn Ied we were facfyl wrth confI1ft9 9)v8mment adVe regarding resumption of face to face actiVbti8s. The Board mel to risk asses$ this op'on and after conskJering govemment and Public Hearth advice we trialled a resUmptn of a limited number of activities under very stnct Covid safe procedures and environment. Vle also continued online as we suspecled these freedoms may be short INed - we were nghl as I(kdM$ kept ccwning and it was cèvious covid was not going away. We felt we managed a very drfruIt process well PLrtting our staff and service users, safety first Wg werg also faced with an offKg move in Juty 2IY20 as kase expired * our exi5tin9 propety. 11 was particukqdy challenging conshlwrng Ihe rostricbons in Iravol and moVnI, but was achigvod in CovJ safe condrtions in a ts'mety rnanr The atrn is just a photo snap of what happened in thi5 dramètK year. The tKrttom line is that we did not just survp4e, bth actually thnved, returning a healthy surplus against am the odds. However. we are still living in the grips of eovKI with most of the finance support gone. Our surplLtr$ for 2020121 will be needed lo support us in 2Lf21122 as we hopefvlty emerge from eovid and face a very different wortd from 2019r20. We believe thi5 to be a prudent ¥pmxh. Our servic•s durfng 202(M21 Exor¢iso ¢la•$4S.' twenty4ve d8sses per week including $po¢ialist classes such 4$ Cartiac R•h•b and Pulmonary Maintenance as well as Seated Pilates and Health Circuits with over 18.000 attendances per year. Swrtched online duriNJ 21r20f21 Un9 Zoorn. Macmillan Canter Educ•lor Project South Reading and xtendod to 8erkshire West.. This ground-breaking project started in February 2017 and was initialty aimod at raL%ing awareness and Providing educatKn aboul Canr in Soulh Reading that has a ht5tt)ry of non-gr¥Jagemenl, a large BAME populati, hwjh Eevels of deprivation and a tske up of cancer screening programmes. We have brought diverse communities tLWher through our aane$S sessions and have trained over 25 Caneer Champions. The prqect has evolved (with new fvnding) to exparKI aeross Berkshire West CCG area with Royal Berkshire Hospital joining Macmiltan 85 a key partner. Our trained Cancer Champions are now deployed ¢)ver the region lo help support those INing with cancer as well as continuing to edu&ite eommunrts about ealleer. ts $vJns and to aeces$ treatment. Te up of cancer screening programmes are irueasing greavy in the areas where Charnpions are deployed. The Champp)n prtr3ramme i8 gr(A¥iW am the time and already we are seeing signs of better engagement, less'non-respondws" and a higherlakw ofcaneer serrfices. There was a change of emphasis during covid as ¢)ne to one mterVentln5 bre impossible. Our Cancer Champions worked wrth th"r various eommunities usiry ZLwi and teams aThJ telephone. Their support lo cancer patients was nothing shcrt of miracuk)us. comforting. listening and helpiw to access cancer services throthJhout the lockdvns. Diab•t•s Structur•d Education (NE Hants •nd Famham CCG): programm• for l•ving with Di•bet•s: Class based education attended by Nepalis Ir¥ing wilh Diabetes. helping them to e kjnger, red¥Jcing hosprtal admb5sions and GP appointments. Suspèndgj during Covhj. Instead, we used our trained Diabete5 Champions to spre•J important COVkJ ffssages and were deployed to help with vaccinatn programme5 amongsl BAME and deprived communities wern deemed most at ri*. yet wth the lowest lakfrijp of vaccines.
Rushmoor Healthy Living Company Limlted by Guarantse Trustses. Annual Report (IncorporatSng the Directorfs Report) (conUnu8dJ Year ended 31 March 2021 Sp[alISed Class•s for Dlsabled SeThlce er$. IDisabS11ty Inlllallve): Based in Cambefley at Dl's premises. speaalty dtsigned yoga and s&d ela¥ses for wheelcha users that helps them wth mobilty. strength and suppleness. InitAIty suspended but relumed durlng lockdown breaks. "Namaste Everybotyl" {Fynded ty Nional Lottery) Reducing h)n¢linoss and isolotron in older Nales8 Communrty in RushnN)or by rticIpatIon, engagement, and educat. A weekfy programme of events to improve confidence, seff-belief, and seWsteem. Improve English through singing and -street EnglL8h' classes (at a level they can engage with ~ ESOL classes are too complex for many), leam and talk about British custom5, exercise through dance and vigorous workouts and get together sessions to di$5 needs, aspirations, frustrations- anylhing they want! Progress measured through indNidual support plans. case revthvs. registers, ¢a$e Sludw, indivJual and group feedback. These are incredibly popular and well attended. Strong Together - {Fund¢d by Hampshlre County Coun¢ll}.' A project to bring okler Nepalis together to devebp a prc#Jramme through engagement. Sery user led solution lo probkn tw face including scrtial care issues when they beccr less able. Reduce isolation and londiness Ihrough partlPatIon. remaining active and buihling resilience to deal with future issues. Establish a sustainable programme that will fund rtsell after funding ends. RHL Voluntsers by RHL): INe have built up a small amy of ¥olunteers who hdp us to deli woiects, help at events and deliver some of our wo. We have over fifty-fve trained Cancer Champions {30 Rushmoor. 25 South Reading 18erkshire West). ten mental heahh first ald trained YUntee. 2 Diabetes lay trainers and many more indbVtduaLg who support our heatth check prcgramm8. Diabetes Self-Help group. Cancer Self-Help group and an English Teacher who hetps at our Nepali souab. Many deployed to get Covid me$sage$ and vac¢ine infom)alion o¢ros$ to'hard to reach. Gcrfnmunities.
I WIN: (funded by H•nts and Isl• of Wigm Foundation)
Intenjenerational proieL# WOrkg with young Nepalis to develop volunteering opportunities supporting older Nepali$ and enabling them lo help improve the heatth. qualty of lrfe or access lo $ervtis for the older Nepali communty. lo get young Nepali5 to mix wrth and supwt ohjer Nepolis that will benefft both gr¢)ups young arkl ord Nepalis leading lo volunteer opportunths. Suspended during covid as invofved using young Nep*i students. Restarted kter in 2021.
Rushmoor Healthy Living Company Limlted by Guarantee Trustses, Annual Report (Incorporating the Directovs Report) (¢onWnu Year ended 31 March 2021 Financial revlew The resuFts for ihe year arKI the Charity's finaneAal positron at the year erwj are Set i)ut on pages 12 and 13 of the financkql statements. The financk41 statements report Ihe financial support reNed frryn varK>us fur85 who support RHL lo make such a valuable contrknulion to kxal cornunrties. The valu8 of furKls carrd foNiard al 31 March 2021 amount to £144.506 wPMch are all unrestricted. It 1$ the policy of the Chanty Ihat unrestriLted fur$ whKh have not Len deSnated for a specffi¢ use should be maintsined at a level equNalent to between three and six month's eXpendrtu. The Tnjstees consider that resenies al this level will ensure that. in the event of a signFficant drop in funding. they will be able to continue the Chartys current ath¥rties while con$ideralDn is given to ways in whrh addrttonal funds may be raised. This level of reserves has been maintained throughout the year. Overview of Results The results show that Rushmoor Heahhy LMThJ has maintsined a strong operating posilson. with a surplus on funds for the year amounting to £47,786. Change5 continue lo be implernented by the Board lo ensure Rushmoor Healthy Living 1$ be$t placed lo futwe market changes. Over the last five years. Rushmoor Heamhy Liirring has mainlain8d a strong base throughoyl and ended the year with £167.205 carried forward TnBtg•s' rosponsibiliti•s slateme The trustee$, who are also direc¢ors for the purposes of company 18w. are responsible for preparir the trustees. report and the financial slalemenls in ffdance with applicable law and United Kingdom Aecounling Standards (Uniled Kingdom Genernlty knepted AcctyJnting prt>. Coryany law requires the chanty trustees to prepare finarKial statents for each year whh give a true and fair of the sLe of affairs of the Charitab Company arrfl the incoming resources and appIation of resources, Including the irKcwTE and expenditure. for th periTrJ.
Rushmoor Healthy Livlng Company Llmfted by Guarantee Trustees, Annual Report (Incorporatlng the Dlrectorfs Report) fe¢¥thwdl Year ended 31 March 2021 In preparing these fwncial staterne. the trustees are required lo.. select suitable accounting polKies and then ¥pty them consistentty: obseNe th8 methods and Pri185 in the applKable Charths SORP: make judgments and acctyjnting estimaies that we reas(Thblè and prudent: prepare the finarrial ststements on the going c¢nc£m basis unks$ it is inappropriaie lo presu that the chanty will ¢ontinue in bu$ir*ss. The Iruslees are responsible for keeping adequate aceoLinting recths that are sufflent to sh¢)w and explain the chanty's trans¥tll5 and dBclose wrth reascwpble accuracy al any tim8 the financial position cl the charty and enable them to ensure thal th8 financial statements comply with the Companies Act 201%. They are also responsible for safeguarding Ihe assets of the charty and hence for taking reasonable steps for the prevenlion and delection of fraLKI and other wregularities. Audltor Eath of the pewn$ who 15 a trustee * the date of approval ofthi5 report confi5 trL. so far as Ihey are aware. there is rK> relwant a11 infolmakn of which the charity's ouditor is unawa. and they have taken all steps that they oughl to have taken as a trustee to make themselves aware of any levant audit inf0mtIOn and to establth that the charty's audrtor ¢5 aware of that information. Small company pn)Vi8ions This report has been prep¥ed in accwtsnce with the provisions applKabk to compani05 entlled lo the Sm1 cL¥npanies exernpl. The trustees, annual rep)rt was approved on 2 DeCer 2021 and signed on behalf of the board of Iruslees by." csi er Truslee
Rushmoor Healthy Living Company Limited by Guarnntee Independent Auditorfs Report to the Members of Rushmoor Healthy Living Year ended 31 March 2021 Opinlon We have audited the finarrial slatements of Rushrn Heallhy Lp4sng {the'chaWI for the year eled 31 March 2021 which comprise the statement of financial (irKluding income and expendrture account), slalement of financial positson and the rdated notes. ineluding a summary of significant accounting pol¢cies. The financial reportirvJ framework that has been applsed in their preparation is appli¢oble law and Unrted KIngdn ACCINIng Standards. includiThJ FRS 102 The Financial Reporting Slandaid applicable in the UK and Rep1 of Irdand (United Kingdc¥n Generally Accepted Accounting Practice). In our opinton the financial statements.. a twe and fair vivw of the state of the chity's affaits as * 31 March 2021 and of its incnming resources and app1vIn cl resources. Including its income expenditure. for the year then ended: have been propwty prepared in danCe with United KiJd( Generalty Accepted Accounting Practice: have been prepared in accordance wbth the rtyuiremerlts of the CpanieS Act 2006. Basls for oplThioTh We conducted (Mjr audit in &cord8nce with InIemanal Standards on Audittng (UK) IISAS IUKII and applicable law. Our reSponbilit under those standards are further descnbed in the 8udilorfg responsibiliti.es for the audit of the financial Statements section of tyjr report. We are independent of the eharity in accordance with the ethKal Tequirements that are rethnt to our a111 of the financial statements in the UK, including the FRC'S Ethical Starthrd. and we have fuffilled our other ethul sponsibililies in acc¢xdance with these requirements. We belve that the audit evidence we have obtsined is sufficient arKI approprk to provxle a b"S our opmiion. Concluslons rnlatlng lo golng concern In auditing the finanual statements, we have conduded that the trustg8s' use of the going concem basis of accounting in the Preparati of the finan¢wl statemenls is aFpropriatg. Based on the work we have pertomd. we have not Jentffjd any mrsal uncetsinlies relating lo events or condit$ thaL indrvidualty or collectNety. may east shjnificanl doubt on the ¢hanty's abilty to continue as a going concem for a PWK>d d at ast months from when the financial statement$ are authorised for issue. Our responsibilits the respsIbilitS of the trusiees with resF*Ct to going concem are described in the relevant sections of thk8 rewrt.
Rushmoor Healthy Livlng Company Lim5tsd by Guarantee Independent Audltorfs Report to the Members of Rushmoor Healthy Llvlng Year ended 31 March 2021 Olher InfomialioTr The other inlomiation comprises the infomiation inclutyed in fv annual report. other than the financi81 statements and our audrtorfs report Ihereon. The Iwslees are Rsponsbk for the other information. Our opinion on Ihe financial statemenls dce5 not cover the other informatKsn and. except to the extent othejwise explKrtly slated in our ret. we do not express any fomi of assurance conclusion thereon. In connection wrth OUT audit of the fin•ncil $laternwts. our re¥pon$ibAty 1$ lo ffjad th• other information and. in doing so. consKler whether the other infcrfrnation is materially inconsistent with the financial stslements or our knowledge Obtain in the audit or othepwi5e appears to be materially misstated. If we klentify such matenal InconsisteleS or apparent material fflisstalements. we are required lo detemiine whether there is a material mstateMent in the firTrancial statements or a malefial misstatement of the other inforrnat. If. based on the work we have perfornied, we conclude that there is a matertral misstatement of this other infwMal. we are required to reFYt that fact. Vve have nothing to report in this regard. Oplnlons on oth•r matters prescrlbgd by the Companles Act 2006 In our opinion. based on the undertaken in Ihe course ofthe audl: the infrtion given in the trustees, rewt for the financk41 year for whth the financkql statements are prepared is COnstent wrth the financial statements; aThJ the trustees. rewt h88 beon prepared in 8cOYdae with applrcable legal requirennts. Mattw5 on vthich w? arn requirèd to report by excèption In the ligm of the kntrled9e and underslanding of the charity and its emiironffnt obtained in the eoutse of the audit, we have not rdentthed material mksslatewents in the twslees, report. We have nothing to repcrfl in respect of the fdkh¥irwJ e[S in relatK)n to whh the Companies Act 20CE requires us to report to you rf. in our )iTh1on.. adequate aecountmw records have not been kept returrts adequate for our audit have not been receNed frcth blanches not visited by us: or the financial Statents are not in agree1r¢ wilh the accourting records aj retums: or rtain disd05ures oftrustees. reneIl specrfd by are not made.. or we have not receNed all the infomwtM?n and explanations we require ts our audit. or the trvstees were not errtiw to prepare the financial statements in accordance wli h the Small eompanies regime and lake advantage of the small companies, exempt$ in preparing the directors. rewt from the requIreMtt to prepwe a Strateg repcxt.
Rushmoor Healthy Living Company Limited by Guarantee Independent Auditofs Report to the Members of Rushmoor Healthy Living Year ended 31 March 2021 R•sponsibilili8s of trustoes As explained more fulty n the tnJstee5' responsibilities statement. the trustees (WI are also the directots for the pUoseS of c(ynpany I> a resPonsb for the preparalion of the financial statements and for bej.ng satisfied that ttrÉy give a true and fair vitr. and for such inlemal control as the Injstees deiemiine 1$ ne¢essary to enable Ihe preparalJn of financial Statements Ihat are free from material misstatem8nl, whether due to fraud or error. In preparing the firnCial statements. the trustees are re$sib for assessing Ihe charity's ability to continue as a gting concern, discthing. as applb. matters reLated to going concem and using the going ¢oncem basis of accounting unless the trustees eiiher intend to liquidate the chanty or to cease OFerations. or ttave no reali aliemative btrt to do $0. Audito¢8 r•sp¢)nslbllll1 for th• audlt of tho finan¢lal slatom•nts Our ¢)bjectives arè to obtain reasonab assurance about tther the financ411 ststements as a whole are free from material mtsststement. whether due lo fiaud or eThor. and to issue an auditorfs report that includes our opinh)n. Reasonable assurance is a high k¥el of assurance. but 1$ not a guarantee Ihat an audit contsu¢led in accordance wth ISAS {UK) will aknys detect a material misstatement when it exists. Mi$statemenls arise from fraud or error and are nSidered malerial rf. indivKlually or in the aggale, they couhj reasonabty be expected to infiuence the economic decBh?n$ of users taken on the basis of these financ1 statemts. Irregularities, including fraud. are instances of non<ompliance wrth Lqws and regUlatn$. We design procedures in line with ¢)ur reswJnsibililie5. ¢JJtlined above, to detect material missLemenls in respe of irregulant$. Ild1j fraud. The extent lo whth ¢)ur prcrtedures are capable of detecting irregularitw. including fraud is detaited belryw: We identified areas of S and regublions that couhj asOnablY be exFecled lo have a merial effect on the financi81 statements from our general CnMercIal and 8&tor experience and through discussion with the directors and other rnanagement (as Tequired by alling stsndaTds}. the poli¢Es and prccedures regarding complbance with laws and regulaliorts. Vle eommunKated identified laws and regulations throughout our team and remained akrt to any indultons of non-complianee throughout the audit. The potentk81 effed of these lwws and regulations on the financial stalements varies conshlerabty. Firstly the company is sut¥'tti to laws and regulattorts that directty affect the finanaal statements in¢luding financ7 reporting legislatn (including rdated companies legislatKnl. distributable profits legislation and laxation kgislation and we assessed the ex¢enl of ¢0mplian with Ihese laws and regulations as part ol our pr(KethS on related financAI stalemenl ems. Secondly. the wnpany 15 subj'ect lo many cther kws aryl regukitkms where the nSequenceS of non-c(npIian could have a material effecl on amounts or disclosures in the financial $Litement. for instance through the imposition of fines or litKJatK)n. We 1ndeMnrfd areas as tIK)$e most likely lo have such an effect". anti bribery and certain aspects of company legisLqtion. Auditing standards limit the required audil procedures to identfy non<Cffnp1nr with these laws arKI reguL8ts'ons to enquiry of the directors and other management and inSptiOn of reguktory and begal correspondence. il any. 10
Rushmoor Healthy Living Company Limlted by Guarantee Independent Auditorfs Report to the Members of Rushmoor Healthy LSvlng (eontinuedj Year ended 31 March 2021 Owing to the inherent limitstions of an audit. there is an unavoidable risk that we may not have deleeted some material misstslement in the financial statements. even though we have propety planned and performed our audit in accordance wrth audib.ng standards. For example the further removed non<ompliance wth laws and regulatn5 lirregularitiesl is from the events and transactions refleeted in the financial stalemenls. the less likety the inherenlty limtted procedures required by auditing stsndards would identify it. In addrtion. as with any audit there remains a higher risk of non-delecknon of irregularities. a$ these may involve collusion, forgery. intentional omissions. misrepresentations, or the override of internal controls. We are nol responsible for prevenling non<ompliance and cannot be expected to delect nonrycompliance with all laws and regulations. As part of an audit in accordance with ISAS IUKI. we exercise professional judgment and maintain professional s¢epticism throughout the aud We also.. Identify and asse5S the risks of material misstatement of the ffinaneial statements, whether due to fraud or error, design and perfomi audit procedures responsive to those risks. and obtain audit evidence that is suff1ent and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulling from fraud is higher than for one resulting from error. as fraud may involve collusion. forgery. intentional omissions. misrepresentations, Of the override of inlemal control. Obtain an understanding of internal control relevant to the audit in order to design audit pr(xedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effecb'veness of the intemal control_ Evaluate the appropriatene55 of accountin9 policies used and Ihe reasonableness of accountin9 estimates and related disclosures made ty the trustees. Conclude on the appropriateness of the trustees. use of the going concem basis of accounting and, based on the audit evmlenee obtained. whether a material uncertainty exists related lo events or ¢ondition$ that may casl signffieant doubt on the ¢hanty's ability lo Continue as a going concem. If we con¢lude that a material un¢ertainty exists, we are required to draw attention In our auditor's report to the related disclosu$ in the financial statements or, if such disclosu are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence obtained up lo the date of our audilorfs report. However. fvture events or condthon5 may cause the charity lo cease lo continue as a go9 concem. Evaluate the overall presentstion. structure and conlenl ol the financial statements. including the disclosures. and whether the financial stalerrents represent the undertying transactions and events in a manner that achieves fair presentatKsn. We communicate with those charged wilh govemance regarding. among other matters. the planned scope and liming of the audrt and signifi¢anl audit findings. including any sonificant deflenCieS in internal Irol that we identify during our audrt. Thoma Mcmanners ACA 8sc A For and on behalf of CA Ltd Chartered accountants & statutory auditor 269 Farnborough Road Farnborough Hampshire GU14 7LY nior stat¢Y Auditor} 2 December 2021 11
Rushmoor Healthy Living Company Limited by Guarantee Statement of Flnanclal Acttvities (including income and expenditure account) Year ended 311•larch 2021 20X UnrwtrKte(l ReStrtj fuTrJs funds Total funds Totsl fijnds 2020 Income and endowmonts l)onatNJns and legacies Charitable activiéies Investment income (Xher incoff 17T,328 778 31,860 209.186 778 160,211 95.530 257 24.847 24,847 234.865 Total Income 203.CKJS 31.860 255,998 Exponditure Expenditure on tharthk activibes Total •xpenditur• 9,10 156,119 1%.119 187.079 187.079 251,768 251.768 Not Income 47,786 4.230 Transfer5 between funds (900) Not movem8nt in funds 47.786 47.786 4,230 Reeonclliation of lunds Totsl funds brought forwa Total funds carnied forward 96.720 96,720 92.49) 144.506 144.SC6 96.720 The statement ol financial activities includes all gains and losses reco9nised in the year. All income and expenditure derive from ec1nu1ng activitM. 12
Rushmoor Healthy Living Company Limited by Guarantee statement of Financial Position 31 March 2021 20 2020 Fixed assets Tangible fixed assgts 16 2,980 610 Current assets Debtors Cash at bank and in hand 17 17.735 167,205 184.940 23.131 131,541 154,672 Creditorn: amounts falling du• vAthID one year Net current assets 43.414 58.562 141.526 96.110 Total assets less current liabilities 144. 96,720 Net Sets 144. 96,720 Funds of the tharity Unrestricted funds 144,5C6 144.506 96.720 96,720 Tolal Charlty funds 20 These financial statements have been Prepared in ¥dance wth the provIsn¥ appIable to ccmpanies subject to the small compan*s' regime. These finanaal statemnts approved by the board of trustees and authorised for issue on 2 Dernber 2021. and are signed on behay the board by: Trustee Th• notr8 on pages 1410 21 ftvm 01th financlal slatmn. 13
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2021 General infornHtion The charty is a p1 benefft enity and a private company limiled by guaranlee, gIStered in England and Wales arKI a registered chanty in EnglaThJ and Wales. The address of the registered off is 5 Alexandra Terrace, Alexandra Road, Aklershcrt, GU11 3HU. Hampshire. Statwnent of compllanc• These financial sLements tmve been prepared in c¢Thliance wrih FRS 102. The Financial Reporting Standard applieabte in the UK and the Republi of Irekn¢S. the Slalement of Rerneded PradKe applicabk lo ¢harit preparing their aClfil$ in accordance with the Financial Reporting Standard aFplICab in the UK and Republic of Ireland (FRS 1021 {Charrties SORP IFRS 102)) and the Companies Aci 2c. Accounting polici•s 8asis of preparation The financial slalements prepared on thg histoal cost basvs. as modffied by the revaluation of certain financial assets and liabilits and invesknent properts measured at fair value through or expenditure. The finala1 Stat)ents are prepared in sterling. Wh is ihe functional currwKy of the enlty. Golng concern There are no material uncertaintss the akn.lty to continue. Dlsclosure exempOn$ The enty satsfies the criteria of being a qUalfyy enty as defingd in FRS 102. As such, advantage has twb taken of the folbwing dixbsurg ex10n5 availabb urKler paragraph 1.12 ofFRS 102.. lal No cash statement hos been presented for the company. Ibl Disclosures in res1 of financial instruments have not been presented. Judgements and key Sourc of ostlmatK•n UnInty The preParan of the financial statemenls requires management to make judgernents. eslimes and assUmptn$ that affed the amounts rewted. These estrnates an(1 judgements are continually revthved and are based on experience and other factors. induding expectats'onts of future even15 that are belk?ved to be reasonab under the circumstances. 14
Rushmoor Healthy Livlng Company Limited by Guarantee Notes to the Flnanclal Statements (conth Year ended 31 March 2021 Accounting policr•s (ro•rt Fund aontIng Unreslricled fvnds we ¥ollae for use * the dtsCr8n of the Ite8$ to furthér any of the charity's pU0$e8. Oesignated futhls arg unrerthd funds ¢annaed by the trustees for partiwlar fuiure project or commitment. Restricted funds are Subjeeted to restridw)ns on iheir expenditure declared by the dtsrr or through the tenns of an appeal. and fall irrto one of iwo sub<lasses.' restricted inc( funds or en¢k)wment funds. Incomlng resouwcos AII KKome is included in the slatement of thaneial actréihes when entllement has passed lo the charity, it 1$ probable that econcwnic beneffts associaled with the transaction will fh)w lo the charity and the amount can be reliabty measured. The folknwn9 specifK policies are applied to partieular eate9ories of income." - incomè from donations or grants is recognised ¥&then there is evidence of entillemenl to the gift, retsipt is probable arbj its amcwnt ean be wsured reliabty. eonlr¥ted servtce. This is classffied as unrestred furKls unless there is a contractual requirement for it to be spent on a part¥ purpose and returned bf unspent. in whth case it may be regarded as reSted. Expenditure is reccgni8ed on an accruals basts as a lblIrtY is 1Thrred. Expenditure indudes any VAT whKh cannot be fvlly recovered. aThJ is dassifd under headings of the statement of financial activits lo whh it reLates' expenditure on rajsing funds indudes the cosls of all fundraising &tivttw, events. non<haritable trading &tNities. and the sale of donated goods. - expenditure on charitable 8Ctivitres incwes all costs incurred by a charity in undertaking activrties that further rts eharikible aims for the benefit of rts benthiaries. including those support sts and wsls relatirvj to the g<>vemance of tr* chanty 8pwl¥)ned to Charrtab xtivities. - other expenditure ircludes all expendItu that is neither related to raising fijnds ts the charty nor part Lrf ils expenditure on charIlab &twities. All costs are allocat to expendilure categories reftecting the use of the resou. Direct costs attribLtsble lo a single activty are allocated dwectty to that activity. Shared cosls are apportioned befven the acliviti& they contrbute to on a reasonable. justffiable and cortsistenl basis. 15
Rushmoor Healthy Living Company Limited by Guarant•e Notes to the Flnancial Statements Year ended 31 March 2021 Accountlng policlos Tangible assets Tangible assols are initiaty recorded at eos( and subwuènty stated at cost less any ac¢umuled depth.0ft and impairnl k)sses. Depr•ciallon DepciatIon is calculated $0 as to Wfrte off the cost or valUatn of an asset. less ils residual value, over the usgfiJl econom life of that assel as follows: Plant and machinery Fixtures and fittings 33% straKJht line 33% strayht line Impalrrnent of fix•d as8•ts A review for IndtOrS of wnpaImt 1$ carried out at each rep)rting date. wilh the recoverable amount beiThJ estimated where such indutc¥s exk8t. the carrying value eXCeS the recoverable amount. the asset is impaired arxordingty. Prtor Knpairments ¥e a150 reviewed for possible reversal at exh iewlirwJ d. Flnanclal Instruments A financial asset or a financial ltilty is re¢ognised onty tthen the entty becom8s a p•ty to the contractual provisions of tr instrumenl BasK financial instruments ore inrtoty re¢¢gnised * the arrK)unt weivable or payable including any related IransactKn cc6ts, unW Ihe affarKJeffnl constilule5 a financing t[ansactn. where it is rec(YJntsed * the preserrt value of the firtU Payffts th'scounted al a matet rnte of interest for a similar debl instruML Current asset$ and current liabilities are SubsUentty measured at the cash or other onsKJeration expected lo be pa LY recewed and not dis¢cwnled. Limlted by guarantee Each member has underten to CA)ntrbute £1 in the e¥ent of the Cc*npany beirrfJ insolvent on wdIng up.
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements (¢ Year ended 31 March 2021 Donations and legacles Unrestrided Funds Restricted Total Funds Funds 2021 Donatlons Rushnkxv Borough co¢11 Gaffjekl Weston Foundation M?¢rnilJan Cancer and Support Famborough Airport National Lottery Communrty Fund Hampshire County Council Adu Servi( Individual Donations Other Donations 7,000 8.750 67.808 4.000 6S.631 13.640 40,364 1.993 209,186 8,750 67,808 51.411 14.220 13.640 40,364 1,993 17T.328 31.860 Unres1nj FuTrJs Restrtted Totsi Funds Funds 2020 DOnaOnS Rushmoor Borough Council North E8St Hants & F8rnham CCG Garfield Weston Foundation Macmi118n Cancer and Support Farnl)orough Airport Hants & Isle of Wight Communty FoundatK)n National Lottery Community Fund Hampshire cnty Councib Adult sene5 Individual Donations Other Donations 7,000 12.116 15.0(YJ 71,349 7.000 12.116 1S,000 71.349 4,000 10.565 32.555 1.812 2.742 3.072 10,565 32.555 1.812 2.742 2,472 110.679 49.532 160,211 Individual donations indyde t0 raised frryn spsed nts. Affles and gr¥ing. In the year, this also included volunlary don*Dn5 Ven when online Coue$ were wowded during COVID restrictions. Charltable actlvMle8 Unre5trKted Total FuTrds urtrestred Total Funds Funds 2021 Funds 2020 Healthy living and exwcise CQUTses provided T18 TT8 95.530 95.530 17
Rushmoor Healthy Living Company Limlted by Guarantee Notes to the Flnancial Statements (¢%rfhiw Year ended 31 March 2021 Imiestment Incomo unstrICted Totsl Funds Unrestricw Total FurKIs FurwJ8 2021 Funds 2020 Bank iterest 257 257 er Inctxne Vnrestrthd Totsl Funds Unre$ted Total Funds FUNIS 20 Funds 2020 Grnnts reCepd underthe ¢o¥id Job relention sehen Covtd businoss grts 9.511 15.336 9,511 15,3&S 24,847 24,847 Exp•nditur• on ch•iit•W• a¢tiviti•s by fund typ• Unrestrthd Restricted Totsl Funds Funds FurbJs 2021 Charrtable &tiv Support C05ts 108,537 47.582 156.119 25,34S 5.615 30.980 133.882 53.197 187.079 Lknrestricted Restricted Total Funds FurKIs Funds 2020 Charitable &livities Support costs 153.186 49.895 36.156 12.S31 189,342 62.426 203.081 48.687 251.768 10. Exp•nditure on charllabh •ctl¥hlw by a¢Uvlty type Aetivities undertaken direcuy Supwt costs Totsl lunds Total funds 2021 2020 Chartt*Jle actrvities 133.882 47.905 5.292 181.787 5.292 245.402 6.366 133.882 53.197 187,079 251,768 18
Rushmoor Heatthy Livlng Company Llmited by Guarantee Notss to the Financial Statements (etym Year ended 31 March 2021 11. Anatysls of support costs Total 2021 Totsl 2(720 Staff costs Premises Communicati(5 and IT General office Finance c051$ Govemance costs Profe5$icrf fees Sundry DeprecialÉc 26,499 11.404 5.241 3.023 30.330 15,120 5.042 3,742 217 6.366 692 682 235 5.292 211 189 1.282 53.197 62.426 11 Net income Net income is stated after chargir#J.' 2021 2020 Depreci1 of tangibk fixed assets 1.282 235 13. Auditors romunerntion 2021 2020 Fees payable for the aiKlit cl Ihe financHI statennts 5,292 5,292 14. Staff costs The staff costs and employee beneffts for the rnporting pericJ are anatysed as follows: 2021 2020 Wages and salaries 150.377 150.877 The avera9e ¢Trt of emthees durirKJ Ihe year was 812020: 8). The average number of full.time equivaftt empknyees during the yew is anatysed as folknvs: 2021 2020 No. Manaaement Fundraising and Projects No employee rffeived employee beneffts of m¢ye than £fJ).000 during the year {2020'. NID. 15. Trustee remun•ratloTr and expnsos No remuneratth or otlw beneffts frcATh pYment wrth the charty or a r¢laied entity were recesved by the trustees. 19
Rushmoor Healthy Living Company Limited by Guarnntee Notes to the Flnanclal Statements ¢vAl9 Year ended 31 March 2021 16. Tangible fixed assets Plant and Fixtures and m&hinery ngs Totsl C05t Al 1 April 2020 Additions Disposa At 31 Maich 2021 6.308 31,7rAJ 3,652 (30,048) 38.008 3.652 136,3541 5.306 (6.308) Depreciation At 1 April 2020 Charge for the year Disposals At 31 March 2021 6,308 31,09) 1.282 {30,0461 2.326 37,398 1.282 136.354) 2.326 {6,3081 Carrylng amount At 31 March 2021 2.980 610 2,980 610 Al 31 March 2020 17. Oebtors 2021 2020 Trade debt¥ Prepayments and accrued inc( 11,297 4.063 2.37S 17.735 20.197 2.934 23.131 18. Cr8dllorn: wnounts falllng du• within one year 2021 2020 Tr8de CTeditors Aecruals and deferr&l ints)me Social securty and i)ther taxes Olher credrtor5 1.048 39,238 2,426 702 2.848 52.254 2.701 759 43.414 58.562 19. D•ferr•d income 2020 2020 At 1 April Amount release(I to inc(rne Amount deferred in year At 31 March 46,692 132,3481 13.233 45,220 145,220) 46,692 27,577 46,692
Rushmoor Healthy Llving Company Limlted by Guarantse Notes lo the Financlal Statsments Year ended 31 March 2021 20. A Tralysi$ of charilable lun(ts Unrestricled funds At 1 April 2020 At31 Marc 2021 Inco Expendilure Transfers Genernl fvnds 96.720 203.005 {156.119) 144.$06 At 31 Marc 2020 1 Wi12019 Inco Expenditure Transfers General funds 92.4 2.466 {203.081} 96.720 Restrict fvnds At 31 M•rch 2021 1 April 2020 Inc Expenditure Trnn$fers Famborough Aiiwl The N8tfvJnal Lottery Communty Fund- Namaste Everybody Hampshire Ci)unty Council Adult Se1¢e$- stronger Tcqether Hampshire Courity Council Adutt Swvices- Peer Supp(¥t (4,CK)01 14220 {13.320) (9CQ) 3.188 (3.188) 10.452 (10.452) 31.860 {30.W)) 1900) At 31 March 2020 1 Apn'l 2019 Ine(xne Expendtture fransfe Famborough Awpcl Mrs Phillips Will FuThl Business Supwting Old People (HIWCFJ Tampon Tax CMimunty Fund IHIWCFI The National Lottery Communrty Fund- Namaste Everybody Hampshire County Council Adult Services- StrongfA Togelher
I11 fund (HIIICF)
4.0 {4.OCKI) 1600) (362) 8.058 18.058} 32.555 131.710) 1845) 1,812 2.14S (1,812) (2.1451 49.532 {48.687) {845}