COMPANY REGISTRATION NUMBER: 05164230 CHARITY REGISTRATION NUMBER- 1105381 Rushmoor Healthy Living Company Limited by Guarantee Financial Statements 31 March 2023 1111 1111 •ACtrL4L T¢8" 2911112023 COMPANIES HOUSE
Rushmoor Healthy Llving Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the directorfs report) Independent auditorfs report to the members Statement of financial activities (including in(J)me and expenditure account) 13 Statement of financial position 14 Notes to the financial statements 15
Rushmoor Healthy Llvlng Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 March 2023 The Irusleos. who are also the directors for Ihe purposes of cornpany law, present their report and the financial stat8ments of the charity ft)r the year ended 31 Marth 2023. Reference and admini$trativo detsils Registered charity name RushTrM)or Healthy Lmng Charity registration number 1105381 Company registr¥fAon number 0516423Q Prin¢ipal office and regl$lfjrod 5 Ajexandra Terrace offl Alexandra Road Aldershol GU11 3HU Hampshire The truslees B McNeffll (Chair) C Slatter C Ffee Isecrelary) J Salaja ITrea5uw) L se1ingabo L O'Neil M Bareham P Beattie Dr V Ponsonby Resigned 26110122 Appc4nted 2717122 Resigned 2117122 App(xnted 26110122 Audftor CA Lld Chartered accwntants & statutory auditor 269 FarnboroLJgh Road Famborough Hampshire GU14 7LY Structure. 9ovemance and managemenl The Govemance Slructure consisls of a Board and a number ol sub<ommiltees. Goveinance Structure The current Boafd of Directors consists of Trustees. re-elected membeTS in line with the constitutron and new members elected on to the Board. Ai the annual general meetin9. the number of the Tmstees as is nearest to one third shall retire and shal inmediately be e1ible for re*leetion wrthout nomination. An induction process is in place lor all new Board members which indudes learnTrng about the background to the Company. as well as ¢IllnIng their role and responsibilities. the ethos of the Company and their conduct at ffetings. None of Ihe TeCtOrS have any beneficial inleresl in Ihe Company. The eompany employs a total of ten stsff. Jim Ruddy, Chief Executive Officer heads the team that indudes a Fundraising Manager, a Finance Offieer seven Ptojecl Officers who deliver various prqecls and activities. The proiecls are a Miyre of grant lunded, directty cornmissioned and self-funded services.
Rushmoor Healthy Living Company Lirnited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (¢onllnu8d) Year ended 31 March 2023 Oblgctl¥8s and activities The Charity's objgclives continue to be the promotion of goo(1 physical and mental health and wellbeing throughout Hampshi. Surrey, Berkshire and YOnd. We achieve those objects by delivering commullity-based 501utions afjd Co-de51gr service5 to those suffering health and social inequa5ities and working with heatth professionals to en¢JrOge behaviour31 change and achieving meaningful outcomes for indmduals and communities. Public nefIt The Trustees have paid due reg8rd lo guiijance issued by the Charity Commission in deciding what activities the Chanty should undertake. We are sattsfied that all our activities support our charitable object and Ihal consideration is given lo the luifilment of these objecls when new aclivilies are condered. All our activities address some Of all of the fonowing subjects which form part of RHL'S charitabl objects.. health, emotional wellbeing. the relief of poverty and eduealion. A fijller description of each of our actrlibes can be found later in the notes to the financial statements.
Rushmoor Heafthy Llvlng Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (conknuedj Year ended 31 March 2023 Achlevements and perfomiance 2022123 was dominated by Ihe continued recovery from the C¢)vid pand8mic. Funding streams had all but disappeared, services were sbw to restart and people wefe slill scaretl lo come out of their own homes. There was "retum to normality" and we had to adapt to how the Third Sector had changed over the last years. We knew finanS would be diff11 aTrJ our plan was to get through this year and plan ahead for the future. We knew "rettjming to normal. was going lo be a priority for govemment, Councils and the NHS and we designe¢J our services around that theme. We knew thal we had to get communities out of their houses and Tegain Prior crdence. We worked with all our communrties to get importanl messages across tsckle Ihe myths and lingering (Joubts abovl covid vthilsl we ensu their safely. We also tsrgeled our exercrse classes as nLJmbers had dropped during and post covKJ. We launched 8 mark8ting campaign to say c4Jr classes afe safe. they we swal hubs and they provide exercise and peer support in a safe enwronmenL Most of our education dasses and sessions had been wt on hoky and large fvnding organisabons. such as the NHS, unéerslandabty. had lo prritiSe primary care critical care over our prevention programme. We had to look al olher ways lo operate. attract funding and the delivery of our health and wellbeing messages. It was a slow process and fnjstrab'ng at times as we had to fight for priority amongst public sector funders and the new chalnge ol very lar9e chanb.es targetin9 the same funding slreams as RHL. (Jue to the masswe losses in donat¥ during and after the paremie. Our marketing campaign stsrted lo tske effect and people began lo come ba( lo r dasses and as GP surgeries began lo see patients face to face again. we slarted to get mLYe referrals. Towards the end of Ihe financial year. our plans came to fruition. By March 2023 we had were seeing roughly the same number of participants pre-covid and actually excejed that fWjU by Maich 2023. We heard Ihal we had been successful in our lottery bid to provide vafiQUS communtyasgd services over the nexl 5 years and had been awarded many other contracts arKI grants. This was the perfect end lo 2023 and the most challenging ts'me we had seen in the Thitd Sector for over 20 years. Other positives indude maintain and expanding our exisling partnerships and building new relationships wilh organisalKms outslde our Ifadttional areas. We were also invited lo see Éf we can re-create our Cancer Champions woject across an areas of EnglarKI. This work is still ongoing and hIgh1hiS our ambition to expand RHL. We also won a Macfflillan National Cancer Award for Iniegralion in September. A hu9e sChveMent given we were up against NHS and Macmiuan Cancer Services. A refiectK)n of our community engagement approach re(lu¢ing cancer rates and increasing the take-up of canr screening in particulady vulnerate area5. We are very proud of our Cancer Champions Lead. Ni5ha Ttwari and the 30 plus Cancer Champions. Proof that a small charity like RHL can produce amazing results and outcomes by tsking a different approach lo healh and social care sohJb"ons. We have retatned gat relatsonships th our major fundets and managed lo attract new ones. In lact, we continued lo deliver our existing services such as ."How are You TodaK (disabled plattom promoting peer support) as well as attract*n9 fundir@ aimed al helping vulnerable people -eomin9 out of covid" {Hampshire County Council and Hampshire and Isle of wh1 Community Fund}. We also aacted new funding lo start new targeted exeruse dasses in areas where we had not worked before. Demand for our services is increasin9 daily and we continue to attract new business as we design community led solutions lo swial and dinical issues. You find more details of Our services later in the aCCUnIS.
Rushmoor Heafthy Llvlng Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (continueol Year ended 31 March 2023 Our services during 202212023 Exerclse classes.. 30 uS classes to thoose from. both on4ine and face to face includn9 new areas and dasses as we secured fijnding that enables us to new areas and different disciplines. After a difficult year fo15owing Covid. we have made a full recovery and bok to expa1 in 2023124. We have worked with local GP'S and Inlegraled Cafe Boards lo ensure more referrals lo our specialist classes such as Cardiac Rehab and Pulmonary Management. We now appear as a referral opt*on on GPS screens lriggered when their system Kjentifies the palienl a5 recovering from car(JFaC or pu1ftnary. Macmillan Cancgr Champions Pwoiect South Reading and B¢rkshir• West Now in its 7th year and this year was bsted by a Macmdlan Canr National Award for Inlegralion in September, beating fiuge teams from the NHS and Macmillan. This prove5 how valuab18 our SeTVICè is and Ihe dIffenCe it makes to entire communities. 11 also shows our concentration on prevention. ralher than waiting for the stsge where the pats.ent needs treatment. is the way forward. Our community engagement is so drflerent from traditional methods that many more people buy into cancer education, eady screening and earty trealments. Our multi4acial approach and tar9eting hard lo 3c groups has led lo a huge rise in screenings takep. a falling carKer rale and a reduction of people presenting at A and.E with stage 3 or 4 cancers. Whole coMmunitS are engaging with cancer services compared lo when the projecl starled. The project was funded in 2022r23 by West Berkshire CCG and Thames Valley Cancer Alliare took over funding for 2023124. We are als0 working with a national cancer or9anlsa)ft and the NHS lo tsee if we can -Create the Cancer Champions model across other are8s of Britain and eventually all areas. A llagbearer project for RHL. partners indude West Berks ICB. TVCA, Macmillan. Royal Berkshire Hospital. Diabetes Strnctured Education {Frimley ICB)". Class based edUtiOn attended by Nepalis newly diagnosed diabetes. helping Ihem lo live longer, live healthier, weight manage and reducing hospital 8dmis5ions and GP appoinknents. Suspended during Covid bul now active again and will continue in 2023124. Spgclalbsed Cla$$es for Oisabled Servlce VfArs (Disability Initiativ•): Based in Camberley al Disability Inthative's premkses. specially designed yoga and seated Classes for wheelchair users Ihat helps them wrth mots"lity. strength suppleness. Dementia Education: We developed a new dementsa training package for employees and successfuly delivered our first sessions to The Hive slaff in GUdIOrd. We hope to develop this serwice furtttef and offer it to more organisations in 2023124. Connect 4 Communities IHampsh•re County Council funding) As part of the recovery process and help for communities facing rising prices and soaring inflation, we held a funded outreach evenl providing a sut)stanlial meal on Ihe rjay, lood parcels lo take away as well as toiletries and much needed personal care items thal peopk may be nol purchasing due to soaring prices. Attended by over 100 people. there were also stalls provKlir79 advice and signp)sting lo health and social services as well as benefits advice.
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Iconllnu Year ended 31 March 2023 Gurka Vet•rans soclals (Hampshire County Council l Army Benevolent Fund}: Held over from the year before due Io cwtj r8Stricbons. Encouraged groups of Gurka Vgtgrans to ggt togelher, talk about the .d days." current concerns. problems in the communilies and provide peeT support. Incredibly popular, the project was visited by the l¢xal MP who was very impressed and praised RHL for such a supportive proie¢t. Their wives were also erwuraged to attend and this wa5 hugely important as deciSn5 were shared between them Supporting CommunitFes (Rushmoor Borough Council funded) Support for our projects and classes allowirKJ us lo trts?I new classes and help with adveth.sing the classe5 to all residents in Rushmoor folbwing post covid fears about coming out of their homes. Supporting over Sos lo take part again and he¥) b(x)sl mentsl and physical heatth and reduce loneliness arKI isolab"on. RHL Volunteers We continue lo recruit volunteers through our projects such as Cancer Champions. Diabetes Champions, education volunteers and r projects now altract volunieers from advice centres, DWP. NHS and communty groups. How Are You Today Ifunded by Hampshire County Counclll We secured further funding for our hugely Importanl and popular How are You Today? Project and will coniinue inlo 2023124. First launched drIng covrd h)ckdowns. the project continues to go from slrength lo strerkgth. supportFng people men1 health issues and p3rticulaty disabled people who felt they were not being heard. An online platform across Northeast Hampshire bringin9 vulnerable people together lo discuss their issues. seek solutions and provide peer support through personal expefiencé. During. and even post covid. their communicakn.on and support lines were cut off by government reslrictions, famity fear5. self-isolation and then those 'safety nets" did not retum after ovid. 11 gives vulnerable people a voice. a chance to share problems and issues. receive advice, signpostsng lo serwces avaiL4ble aNI n1 of all peer supwrt Now has over 100 members. Including Communities (Hampshire and Isle of Wigm Community Fund) Helping RHL lo recruit and manage new vdunteers. We now have an estwnated 200 plus volunteers that have helped us d1ctlY wth projecls or indirectly by spreading the word about RHL. We also recruited Specif volunteers who help with translatn$ as well as specliSt advice sveh as benefits. budgeting and nutrition. Be Healthy 8e You (funded by Rushmoor 8orough Counclll This was the original trial for BHBY la Nepali version evofved from th nvxlel and will take place in 2023124}. This was aimed al the non-Nepali community in Rushmoor Borough (as we felt language and cultural drfferences needed a cuslomised cour5e} and used a different approach Irom usual weight management Coufses. We fen they tended to "nan and shame- and reward the best perfomers bul leave the resl dematr5ed not everyone has a competilive nature. Our m¢)del concentrated on better educatKJn regafding food and diet, peer support (we are in this logetherl, exercise ano swapping ideas. People ¢cxJld be weighed bul it was voluntary. It was all about feeling beller a&)ul Y(rself, both mentally and then physically. People COLtld volunteer lo be weighed and measured at the slart of Ihe course and again al Ihe end if they so wished. The Tesulls We afflaang. nol onty in nvmbers. bul ath"ludes, confNJence and 5eff esteem and the group all repgrte(l they were more likety to conb.nue this melhc4J Ihan tradilional diets and fad solutions.
Rushmoor Healthy Living Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (cortthued) Year ended 31 March 2023 Fln•nclal r•vi•w The results for the year arKI thè Charivs financial F()siiKN) at the year end are sot out on pages 13 and 14 of the fwncial stslements. The financial statements shjw the finanaal 5UPWt receNed from various funders who support RHL to make such a valuable conlritsJlion lo Ial communities. The value of fUrS carried forwarLI at 31 March 2023 amLxJnt to £78.231 all of wfNch ts unrestridecl. It the policy of the Charity that vnrestn"cle(J funds whth have nol been deSnated for a specific use should be maintained at a level equivalent to belween three an(i six month's expenditure. The Trustees nSider that reserves al this level will ensure that. in the event of a significant drop in lunding, they will be able lo continue the ChariVs Cuen1 activities while consideration is given lo ways in which additional funds may be raised. Thts 18vd of reserves has been maintained thr(Mwhoul the year. Overview of Results The results show that Rushmoor Healthy Living returned a defKil of £28,277 that rellects the challenging economics Ihal faced all of us in the aftemath of Ihe CoviJ pandemic when government stJppTht ceased but there was still mu( uncrtatnty and nervousne in the population. particulady with regarcl to participation in group lead acb"vitses. However, the surplus from previous years has enabled us to absorb the expected challenge with acttvity picking up as Ihe year has progressed. Rushfrffjor Heahhy Living iemains in a strong operabng posiknon. Changes contsnue to be implemented by the Board to ensure RUShrrKr Healthy Living is best placed lo meei fuiure market changes. Over Ihe last 5 years Rushmoor Healthy Living has maintained a strong cash base throughout and ended the year wilh £230.730 canied foThvard. TN$tee$' responsibilities Statement The Iruslees, who are also directors for Ihe purpose5 of company law. are responsible lo( preparing the Iruslees. report and the financial statements in ar£Ordan with apF4icable law and United Kingdom Accounting Standard5 {United lQngdom Generalty Accepted Accounb"ng Practice).
Rushmoor Healthy Llvlng Company Limited by Guarantee Trusteos. Annual Report (ln¢orporan0 th• Dirnetofs Report) Year ended 31 IAar¢h 2023 Company law reqwres the lJwlees to ppu0 financlal slatsmwrt8 for •ath year which glve a true and fa¥ View of the state of affaits of thg dwabk wpany and thg inc4ming re)Urc•S and appr11 of resou. induding the wicome and exPeire. forth8t perlod. prewe the fmanL¥al slatements going concwft bx urless It18 inapwrylate to presume th the thwity will rAmtAiue in bness. The ITUStees are rgsponsible tr keeping adequate 8cy>)Im re(x)th th•t arg wffici9nt lo show and oxplain the charitys tranSa¢A)S and disdose with rtrasonae aLruracy at any time the fin8n¢ial posilion of the charity and onabbe thom to ensure Ihat the finwcial statem9nts comply.wilh tho Compantes Ad 20tfj. They are also r8sporbk for safewarfmg tr assds of the ¢harty and han AudlloT Ea¢h oftho pwsons who is a tr atthB d•te ofappThal ofthks ryort (y)nffim)$ ¢hal.' 80 far as they are awan Ihgr8 is no relgwit aurfrt of whith lh8 charivs Jd6tor is unawore: and they h•¥e takerk alt st8P5 thatty ouglrt to ha¥t tsken 86 8 Imstee to them8è1¥es any r818vant a1 Informakn tt) eslablth that thg •Jdilor is awar¢ of that infomiation. Small cofflpany wo¥l•lo This report has teen prepa in acoxdarKo appkth to comp#nitss entitW to th8 $maU MpanIeS exemption. The Intstees. annu41 T•5KXt T*as apwo%•d on XX 2023 and swd on behaff of th• board of tru8ts88 by: C Free Tw$te•
Rushmoor Healthy Living Company Limited by Guaranteè Independent Auditorfs Report to the Members of Rushmoor Healthy Living Year ended 31 March 2023 Oplnlon We have audited the finanial statements of Rushmwr Heatthy Living (Ihe 'charity'l for the year ended 31 March 2023 which comprise the ststement of financial activities (induding income and expenditure accounll. statement of financial powtion and the relat notes, includiro a summary of significant accounting policies. The financial reporting framework that has been applTred in their preparation is apiAicable law arKI United KJ"ngdom Accounting Standards. including FRS 102 The Financial Reportin9 Sland3rd applicable in the UK and Republ of Ireland (Uniled KIn10M Generally ApIed Accounling Praclicel. In ¢)ur opinion the financbal staleffnts'. 9ive a true and far view of the state of the charitls affaiis as at 31 March 2023 and of ils incomin9 resources and applicab'on of resources, rfuding its income and expenditure. for the year then ended: have been properly prepared in accordance with United Kingd Generaly Accepted Accounting Practice,. have been prepared in arxordance with the requirements of the Companies Act 21X)6. Basls for opinion We conducted our audil in aCa)rdar wAth Intemalional Standards on Auditing IUKI IISAS IUK}l and applicable law. Our spOnSIbl11t8s under those stsndards are further described in Ihe auditorfs responsibilities for the audit of the financial statements section of our re[rt. We are independent of the chartty in accordance with the ethical reqLbirements that are relevant to our audit of the financial statements in the UK. induding the FRC'S Ethical Standard, and we have fvifilled our other ethical responsibrlitFes in accordance with these requirements. We believe that the audit ewdence we have obtained is sufficient and appropriale to provide a basis for our opinion. Conclusions Telating to going con¢em In auditing the finawal statements. we have concluded Ihat the trustees. use of the going concern basis of accounlry in the preparat of the financial statements is appropriale. Based on the wk we have perf0Md. we have not KJ8ntified any material uncertaintses r8lating to events or conditw)ns that, individually or Clective. may cast significAnt d(MJbt on the charity's abilrty to conknnue as a going concern for a period of at least iwelve mnths from when the financial $tatement$ are authorised for issue. Our resnSibilItieS and the responbIllI]eS of Ihe Iruslees respecl to going cern are described in Ihe relevant sections of this repcrt.
Rushmoor Healthy Living Company Limited by Guarantee Independent Auditorfs Report to the Members of Rushmoor Healthy Living (continued) Year ended 31 March 2023 Other information The other infom)ation u)mprises the infomiation wKluded in the annual reporL other than the financial statements and our auditorfs rewrt thereon. The trustees are spOnsIble for the other infomiation. Our opinion on the financial statements does not cover the other informaln and. except to the extent othe¥wise expliciuy slated in our pOrt. we do not express any lorm of assurance con¢lusTron thereon. In connection wth our audit of the ffinancial statements. our snSIbIl is to ad the other infom)alion and, in doiThJ so. consider whether the other infomiation is matellally inconsistent with the financial statements or our knowledge obtained in ihe audit or otherwise appears to be malerially misstated. If we identify such material inconsistencies or apparenl material misslalements, we are required lo delemiine whethet there is a material misststement in the financial ststements or a material misstatement of thè olher infom)aiion. If. baséd on the work we have performed, we conclude that there ts a material misstatement of this other inf(xmation. we are required to report that fact. We have nothing to report in this regwd. Oplnlons on other matters pre$¢rlbed by the Companles Act 2006 In our opinion. based on the undertaken in the cOue of the audit: the infornialion gNen in the Irtsslees. report for Ihe financial year for which the financial stslements are prepare¢J is consislenl with the financial statements". and the trustees, report ha5 been prepared in accordan with applicable legal requirements. Matt•rs on whlch we are requlred lo report by excepllon In the light of the knovAedge and understanding of the tharity and ils enwronment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothin9 to report in respect of the foknving rnatters in relation to which the Companies Act 2006 requires us lo retth lo you rf. tn our opinion.. adequate accounting records have not been kept. or reiums adequate for our audit have not been le¢Ved from trrfanches not visited by us: or the financ1 statements are not in agreement the acct)unting records and tUrns., certain disclosures of trustees, remunerab.on specffied by law are not made., or we have not reVed am the fOrmatiOn and explanation5 we require for our audit.. or the Iru5tee5 were not entitled lo prepare the financtal slatements in accordance with the small companies regime ènd take advantsge of the smal companies. exempb.ons in pParIng the direCtcs, report and from the requiremenl to prepare a strategic report.
Rushmoor Healthy Living Company Limlted by Guarantee Independent Auditorfs Report to the Members of Rushmoor Healthy Living (continued) Year ended 31 March 2023 Responslbilities of trustees As explained more fvlly in the truslees. respsIbile$ swement, the trustees I0 are also the direelor5 fof the puyposes of company law) are resFrf)ns4)le for the preparation of th8 financial statements and for being satisfied that they give a true and fair view. and for such internal control as the Irvslees delemiine is necessary to enatAe the preparation of financial statements that are free from material miss18tement. whether tjue to fraud or error. In preparing the financial statements. the trustees a responsbble for assessing the charity's ability to continue as a going concern, disck)sing. as applicable. matters related lo going concern and using Ihe going concem basis of accounling unless the truslees either inlend lo 1*4uidale Ihe charity OT lo cease operations. or havg no realistic allemalive but lo do so. 10
Rushmoor Healthy Living Company Llmlted by Guarantee Independent Audilorfs Report to the Members of Rushmoor Healthy Living (conlinyod) Year ended 31 March 2023 Auditorf$ responsibilities for the audit of the financial statements Our objectives are to obtsin reasonable assuran abroJt whether the financial slalements as a whole are free from material misslatement. thether due to fraud or error, and lo issue an auditor's report that indudes our opinK)n. Reasonable assurance is a hwJh level of assufance, but is not a guarantee that an audit conducled in accoidance wrth ISAS IUKI will always detect 8 material misslalement when it exists. Misstatements can arise from traud or error and are considered material rf, individually or in the aggregate, they could reasonabty be expected to influence the economic decisions of users taken on the basis of these h)ancial stslements. Irre9ularilies, bncluding fraud. are inslances of nonVCplIan¢e with laws and regulalions. We design procedures in line with our re5p(Ktsibiliiies, ouuined above. lo detect material tni55talements in respect of irregularities. including fraud. The exienl lo which our procedures are capable of detecting irregularitY&s. induding Iraud is detaited bekn¥.' We identified areas of laws and regulations that ccHJld reasonabty be expected lo have a material effect on the finanoal statements from our general commercial and sector expeTience and through discuss with the ¢Jireclors and other management la5 required by auditing slandardsl. the policies and procedures regarding compliance with law¥ and regulations. We communicaled i¢Jenlffied laws and regulations throughout our learn and remained alert io any 01¢allOnS of nonrycompliance throughout the audil. The potential effect of these laws regUtionS on the finanaal statements varies consKlerably. Firsdy the company i% subject lo laws arwj wuFalN)ns that directy affect the financial ststemenls induding financial reporting legislation linduding relaled companies legislation). distributable profits legislation and laxation legislation and we assessed the extent ol compliance with these jaws and regulation5 as part of our procedu$ on Ihe rek8ted financial ststemenl items. Secondly, the company is suty'ect to many other laws and UlatsOnS where the nSequenceS of non-compliance could have a malerial effecl on amounts or disdosus in the financial statement. for Instan through the imposition of fines or litigalion. We indemnified areas as Ihose most likely to have such an effect.. anti bribery and certain aspects of company legislatn. Auditing standards limit the reqUId audit predUS lo identfy non-compliance wlh these laws and reguLAlions lo enquiry of the directors and other management and inspeclion of regulatory and legal coffespondence, il any. Owing lo Ihg inher&nl limitations of an audrt. there is an Unavoidab Ik that W8 may not have deleeled some material misstalement in the financval ststernents. even though we have properly planned and perfornied our audit in accordance with audib'ng standards. For example the fvrther removed non-compliance with laws and regulations (IrUlaritiesI is from the entS and transactions reftected in the finaneial stalemenls. the less likety the inherentty limrted procedures required by auditing standards would identify rt. In addrttjn. as with any audit Ihere remains a higher risk of non-deteclion of Irul8n1S. as these may invofve cc41us)on. forgery. intentional omissions, misrepiesenlations, or Ihe override of internal conlrols. We are not responsible for prevenling non4compliance and cannot be expeoted to detect non<ompliance with 311 laws and gUlatiOns. 11
Rushmoor Healthy Living Company Llmited by Guarantee Independent Auditorfs Report to the Members of Rushmoor Healthy Living (continuedl Year ended 31 March 2023 As part of an audil in accordance ISAS {UKI. we exercise professional judgment and maintsin professional sGeplici5m throughcxrt audiL We also: Identify and assess the risks of m*erial misstatement of the financial ststements, whether to rraud or error. design and perfomi audrt proeedures responsive to those risks. 8nd obtsin audit evidence that is surricsent arKI appropriate to provide a basis for our opinion. The risk of not detecting 8 material misstatement resultsng from traud is higher than for one resukn'ng from error. as fraud may invofve collusion. forgery. intenb.onal omissions. MIspresentatiOns. or the override of internal control. Obtain an urKlerstanding of intemal control relevant lo the audit in order lo dèsign audit procedures that are appropriate in the circumstances. Ixrt nol for the purpose of expressing an opinK)n on the effectiveness of the internal control. Evaluate the appropriateness of accounting pol$ used artd the reasonableness of accounting estimates and related disdosures made by the trustee5. Condude on the appropriateness of the trustees. use of the goirKJ c(M)cem basis of accounting and, based on the audit evklence obtained, whether a rnaterial uncertainty exist5 related lo evenls or conditions that may cast signfficanl doubt on the charity's ability to continue as a going concern. If we condude that a material Jncertairily exi51s. we are required lo draw attention in our auditor's report to the Telated disclosures in the financial statemenls or. rf such disclosures are inadequate, to modify our opinion. Our ndSIonS are based on the audit evidence obtained up lo the dale of OUT audttorfs rep. However. future events or condrtions may cause the charity to cease to continue as a goin9 concem. Evaluate the overall presentation, structure and conlent of the financbal slalemenls, including the disclosures. and whether the financial statements represent the Ltndertying transactions and events in a manner that achieves fair presentstK)n. We communicate with Ihose charged with wvernance regarding. among other matters. the planned scope 8nd liming of the audit and significant 8udit findings. induding any significant deficiencies in inlem81 control that we Identify during our audit. Thomas Mcman CA Ltd Chartered accountsnts & ststutory 8Utthtrrf 269 Famborough Road Farnborough Hampshire GU14 7LY ets ACA Bsci ACMI 17 October 2023 12
Rushmoor Healthy Living Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2023 2023 Reslricled lunds Total funds Total fun(Js 2022 UnStricted funds Income and endowments Donations and legacies Charitable aclivilies Investment income Other income 107,851 83,034 704 53.540 161,391 83,034 704 132.453 49.973 3,572 Total income 191.589 53,540 245,129 186.032 Expenditure Expenditure on tharitable activiknes Total expenditure 9.10 219.616 53,7 273.406 224.030 219.616 53,790 273.406 224,030 Net expenditure and net movement in funds (28.0271 (250) {28.2771 137,9981 Reconclliation of funds Totsl funds brought foNaid Total funds rrIed fovHard 106.258 250 106.508 144.506 78,231 78,231 106.508 The 51alemenl of financial activilS indijdes all gains and losses recognised in the year. All income and expenditure derive from Ly)nkn'nuing activities. The notes on pa9es 15 to 23 fomi part of these financkil ststements. 13
Rushmoor Healthy Uving Company Llmlted by Guarantee Statsment of Financial PoboTh 31 March 2023 2023 2022 Flxed 888ets Tangible a88ts 15 2.928 Curvent a88ets Dobt015 Cash at bank and in 8.321 230.730 18.233 229.423 239.051 247,656 CYdltorn." amoufits falllng lthln ono yo•r N•t current assets 17 162.OY2 144.076 76.959 q03,580 106.508 Tolal a8Mts less ¢urr•nt liabllld•8 78231 78,231 Net ass•ts 106.508 Fund• ofth• th•rfty Restricied funds Unrostskted fw 250 106,258 78231 Total ¢harlty fw 19 78231 106.508 rmpanIeS subj'ertto the sm81 Corn15, reglme. These finanoal statements were apwoved by Ihe board of trustoos and for on XX 2023. and are ¥ign811 on behaw of the l)oaril by: C Free Tnthe Th• on PAgO• 15*1 23 fomi p•rtollh•s• fin•clal 14
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023 G•n•ral infofmation The charity is a public benefit entity and a private company limited by guaranlee. registered in England and Wales and a registered charity in England and Wales. The address of the reglstered offKe is S Alexandra Terrace. Aexandra Road. Atdershot. GU11 3HU. Hampshire. Statement of compllance These ftnancial slatemenls Iwe been prepared in c(Nnplianee with FRS 102. Yhe Flnancial Reporting Standard applicatAe in the UK and the Republic of Ireland.. the Siaternent of Recommended Practi applicable lo charils preparing their accounls in accordance with the Financsal Reporting Slanijard applicable ill the UK and Republic of Ireland IFRS 1021 (Charitie5 SORP IFRS 1021) and the Con4)ans Act 2006. Acc¢untlng policles Basis of preparation The financ1 statemen15 have been prepared on Ihe hi$lorical cost basis, as modrfied by the revaluation of certain financial assets and liabilibes aThJ investment properties measured al fair value through income or eXpendrtu. The financial statements are prepared in sterling, vthich is the lunctK)nal 9jrncY of Ihe entity. Going concern The a no malwial uncertainties ab1 the chanws abilty to continue. Dlsclosure exemptlons The enlty sth"sfies the criteria of being a qualifying enlty as defined in FRS 102. As such. advanta9e has been taken of the fo11ng disthsure exemptions available under paragraph 7.12ofFRS 102 (al No cash fhjw slalemenl has been presented for the company. (bl Disclosures in respect of financial instruments have r40t been presented. Judgements and key souru$ of estlmalion uneertalnty The preparaticn of the financial ststements requres managerrent to make Judgennts. estimates and assumptions that affecl Ihe amounts rewrted. These ests'males and judgements are conlinuaHy reviewed and are based on experience and other factors. induding expectations of future events that are believed to be reasonaNe under the circumstances. 15
Rushmoor Healthy Living Company Llmlted by Guarantee Notes to the Financial Statements (confrnued) Year ended 31 March 2023 Accountlrg poll¢l•s (¢tyJlittu•dJ Fund aOntIng Unreslricled funds are available for use al Ihe discretion of the trustees lo further any of the charity's purposes. Designated funds are unrestrrcted lunds earnrked by the trustees for particular fuiure pvoiecl or commitment. Restricted lunds are subjected lo restn"cbons on their expenditure dedared by the or through the terms of an appeal. and fall into one of h¥0 stJb<lasses'. restricled ineome lunds or enoowment funds. Incoming resources l incorne 15 included in ihe ststement of financial activities when enlitlemenl has passed to the charity. it IS Probable that the ec¥)nornK benefits associated wth the transaction will flow to the charity and the amount be reliably measured. The foNowng Spear policies are applied to particular categories of income: - Incomo from donaijons or 9rantS is recognised when there is eVKIen of enliuement to the gift, receipt is probatAe and amnI can be measured reltrAy. inccme from contracts for Ihe supply of services is reco9nised with the delivery of the contraeled seNice. This is classified as unrestricled funds unless there is a contractual requirement for it to be spent on a partTr'cuFar purpose and returned rf unspent. in which case may be regarded as restrKted. Resources expended Expenditu is recogntsed on an accruals basis as a liablity ts inclred. Expenditure includes any VAT which cannot be fully recovered. and is dassified under headings of the Sialement of rinanoal activities tr) which it relates.. exper)dilure on raising luNJs inclu¢Jes the ts)sls of au fuThlr8i5ing activltles, events, nonkncharilable tradirsg aciivitiès. and the sale of donated goods. - expendIlu on charrtable activth.es inthdes al costs iruwred by a charity in undertaking activities that further its charitable aim5 for Ihe benefrt of its beneficiarFes. including those support costs and costs latsn9 to the govemance of Ihe charity appo¥lioned to charitabbg activities. other expendilure includes all expenditure Ihal is lther related lo r8ising funds for the chaiily nor part of ils expend11ure on charitsble activitie5. I costs a allocated lo expendilure categories reflecting Ihe use of Ihe SoUrce. Direct eosts allributable to a single activity are allocated directy to that acb"vity. Shared costs are apportioned betreen the &tivib'es they contrityjle lo on a reasonable, justifiable and consistent basis. 16
Rushmoor Healthy Llvlng Company Limited by Guarantee Notes to the Financial Statements {¢onthue Year ended 31 March 2023 Accounting polici•s (coftthu•dJ Tanglble assets Tangible assets a inilialty recorded al cost. and subsequenty slated at eosl less any accumulated depreoation and impairment b)sses. Dopreciation Depreciation is calculated so as to wrile off Ihe cost or valuation of an asset, less its resKlual value, over the useful econorric lrfe of tl)at asset as follows.. Fixtures and fitknngs 33% straight "ne Impairm•nt of fix•d assets A review for indicators ol impaimenl is carried out al each reporting date. with the re¢overatAe amount being estirnate(5 where such indicAtors exist. Where the carrying value exceeds the recoverable amount. the assel is impatred accordingly. Pmr impairments are also reviewed for PD5sible reversal at each rewting date. Flnancial instruments A financi asset or a financial liability is recogni5ed onty when the entrty become5 a party lo the ontraciual provisions of the struMenL Basic financial instrumenis are initially recognised at the amount receivable or payable including any related Iransaction costs. unless the arrangement constitutes a financing transaction, where il is recognised at Ihe present value of the future payments discounted al a market rale of interesi for a similar debt instrumenL CunI assets and current liabilitES a subsequently measured at Ihe cash or other consideration expected lo be paid or CeNed and not discounted. Llmited by guarantse Each member has undertaken to effitributÈ £1 in the event of the Company being insofv6nt on winding up. 17
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements {¢onth Year ended 31 March 2023 Donations and legad05 Unreslricled Funds Restricted T¢)tsl Funds Funds 2023 Donations Hampshire County CcwJnGil Rushmoor Borough Council North East Hants & Famham CCG Surrey County Couneil Macmillan Cancer and Supp¢)rt National Health Service Hanls & Isie of Wight Communty FLnall0 Nalional Lottery Fund Church Crookham Parish Council Other Donations 25.933 11.550 25.933 18.550 1,846 2.875 1,300 ,000 5.773 4.858 2,301 1.955 7,(K)O 1,846 2.875 1,300 96,000 5.773 4.858 2.301 250 1.705 107,851 53,540 161.391 un$tr[C1ed Funds RestrKted Total FuThJs Funds 2022 Donations Hampshire County Council Rushmoor Borough Counal North East Hanls & Farnham CCG Garfield Weslon Foundation Surrey County Counol Macmillan Cancer and Suppl Hart Distfict Council Hanis & Isle of Wight Community Fwndat Individual Donations Other Donabons 14,619 1.000 5.000 14.619 8,000 6,676 6.2SO 2,114 65.944 2,500 13,660 9.058 3,632 1,67.6 6,250 2.114 65,944 2.500 13.660 9,058 2,157 1.475 92,085 40.368 732,453 IndividuJ donations indude those raised from S[S0 events. raffles and dIVIdual giving. Charitable aetivities Unrestricted Total Funds Unrestricted Totsl Funds Funds 2023 Funds 2022 Sde of goodslservices as p¥t of direGt charitable ach'vittes 83.034 83.034 49,973 49,973 18
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements (contkn4K Year ended 31 March 2023 Investment in¢om• Unrestrict6d Totsl Ftsnds UrTrstricled Total Funds Funds 2023 Funds 2022 Bank interest 704 704 Other income Unrestricted Total Funds UNestricted Total Funds Funds 2023 Funds 2022 Covid business granis 3,572 3,572 Expenditure on tharltable activitses by fund type Unreslricted Funds Reslricled Total Fund$ Funds 2023 Charitable activities Support costs 172.365 47,251 43.647 10.143 216,012 57.394 219,616 53,790 273.406 Unrestricted Restricted Totsl Funds Funds Funds 2022 Charitable acliviknes Support Costs 137,760 47,152 29.120 9,998 166,880 57.150 184.912 39.118 224.030 10. Expenditure ¢)n ¢haritable aetlvitl8s by activity type Activities undertaken dwecuy Support sts Total funds 2023 Total fund 2022 Charitable activities Governan costs 216.012 51.454 5,940 267.466 5,940 218.479 5.551 216.012 57.394 273.406 224,030 19
Rushmoor Healthy Living Company Llmlted by Guarantee Notes to the FinanGial Statements Year ended 31 March 2023 11. Anatysls of support costs Total 2023 Tolal 2022 Staff costs Premises Communications and IT General off Finance costs Governance costs Profession81 fees Sundry Depreciation 32.872 7,174 5,092 3,192 28 5,940 675 572 1,849 29.005 11.355 5,265 3.069 5.551 430 743 1,694 57,394 57,150 12. Net expenditure Nel expendi¢u is slated after chargin(creditIngl.' 2023 2022 Deprgciation ol langible fixed assets 1.849 1.694 13. Staff eosts The average hèad count of empw dvring the year was 1012022: 91. The average number of fulktime equivalent employees during the year is analysed as follows.. 2023 2022 No. Management Fundraisin9 and projects No employee rèceived employee benefits of more than £60.c during the year (2022.. Nrf>. 14. Trustee remuneration and expenses No remuneration or other benefits from employment vmlh the charity or a lated entity were received by the trustees. 20
Rushmoor Healthy Living Company Llmited by Guarantee Notes to the Financlal Statements l¢ofttrft Year ended 31 March 2023 15. Tanglble fixed assets Flxtures and fittings Co$1 Al 1 April 2022 Additions 6.948 193 At 31 March 2023 7.141 Depreciation Al 1 April 2022 Charge fof the year At 31 March 2023 4,020 1.849 5,869 Carrying amount At 31 Mar¢h 2023 1.272 Al 31 March 2022 2.928 16. Debtors 2023 2022 Trade debtors Prepayments and accrued irKome Other debtws 4,042 1,804 2,475 11,577 4,117 2,539 8.321 16.233 17. Creditors: amounts falling due within one year 2023 2022 Trade creditors Acenjals and deferred income Sooal security and other taxes Other creditors 5.355 152,907 2.964 866 4.125 136.863 2,493 595 162.092 144,076 18. Deferred income 2023 2022 At 1 April 2022 Amount released to income Amount deferred in year 126.162 1126.1621 144.238 27,577 124,4521 123,037 126.162 144,238 21
Rushmoor Healthy Living Company Limited by Guarantee Notes lo the Financial Statements fryilinu•d) Year ended 31 March 2023 19. Analysis of charitabh lunds Unre$lrlcted funds At Transfe 31 March 2023 1 April 2022 Income Expenditure General hJnds 1[.258 191.589 1219,616) 78.231 At Transfers 31 March 2022 1 Apr4 2021 Income Expenditure General funds 144,506 145.664 1184,9121 1.000 106.258 Rastrlctsd lund5 At 31 March 2023 1 4¥il 2022 1me Expentliture Transfers Harnpshi County Council Aduli Seryice5 Connect4Communites Futures Bright How are you today. Nepali Be Heafthy Be You Rushmoor eorou9h Council Be Healthy Be You Exercise Class in St John's Ward Physical & Mentsl Health Grant Hants & Isle of Wight Communty Foundation.. Including Communitses Fund Reeovery Fund Surrey County Counc Hart District CouncH Church Crookham Parish Council The National Loltery Community Fund The QLtakers 13,99)) 18751 (15.234) 875 15.234 15.8341 15,6(> (950) (s,0) 1.595 4.178 2,875 250 (1.595) (4.178) (2,875) {250) 2.301 {2.301 14,8581 12501 (53,7901 250 250 53.S40 22
Rushmoor Healthy Llvlng Company Limited by Guarantee Notes lo the Financial Statements (con Year ended 31 March 2023 19. Analys15 of ¢haritable funds Icontinued) At 31 mCh 2022 At 1 Aprd 2021 Expenditu Transfers Hampshire County Council Adutt Services Peer Support Futures 8ipJhl How are you today. Rushmoor Borough Councik Rushmoor Lottery Community Fund North East Hants & Famham CCG Innovation Conference Hants & Isle of Wight Communty Foijndation..
lwill fund
National Emergeneies Tru51 We're Al Together fund Recovery Fund Surrey County Council Forces Connect South East Veterans Hub5 Hart District Ccyjnci Community Connections Rushmoor Voluntsry Services Farnborough Lions The Quakers 4,548 7.(*5 14,5481 (7.0651 (3.0061 {1,0001 {s,cKJo) 2.855 12,855} 15.1)001 15,OLXJ} 1805} 2.114 (2.114) (2,500) 625 1625) 16Crf]} 250 (39,118) 11.000) 250 20. Analysis of net assats betw•en funds Unrestricted Funds ReStted Totsl Fund$ Funds 2023 Tangible fixed ass8ts Current assets Creditors less Ihan 1 year Net assets 1,272 239.051 (162.092) 78,231 1,272 239.051 1162,0921 78.231 untsstn.cled Funds Restn"cled Total Funds Funds 2022 Tangible fixed ass9ts Currenl assels Creditors S than 1 year Nèt assets 2.928 247.406 1144.076) 106.258 2,928 247,656 1144.076) 106.508 250 250 23