COMPANY REGISTRATION NUMBER: 05164230 CHARITY REGISTRATION NUMBER: 1105381 Rushmoor Healthy Living Company Limited by Guarantee Financial Statements 31 March 2024 •ADHBQKZU* 0411212024 COMPANIES HOUSE A30
Rushmoor Healthy Llving Company Limited by Guarantee Financial Ststements Year ended 31 March 2024 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members Slatement of financial activities {including income and expenditure account) 12 Statemenl of financial position 13 Notes to the financial statements 14
Rushmoor Healthy Living Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 The Irust88s, who are also th8 directors for the purposes of company law, present their report and the tinancial slalements of the charity tor the year ended 31 March 2024. Reference and administrallve details Registered charlty name Rushmoor Healthy Living Charity reglsiralion number 1105381 Company registration number 05164230 Prln¢lpal offlce and reglstered 5 Alexandra Terrace offl¢¢ Alexandra Road Aldershol GU113HU Hampshire The Irustee$ B McNeill (Chair) C Free {Secretaryl J Salaja (Treasurer) L Seling-mabo L O'Neil M Bareham Ilnterim Treasurer) Dr V Ponsonby L Huang E Genovesl E Duodu-Ababio (resigned 31 December 2023) {resigned 31 January 2024) (appointed 24 January 2024) (appointed 24 April 20241 (appoinled 24 July 2024) Audiior TTCA Ltd Chartered accountants & slalutory auditor 269 Farnborough Road Farnborough Hampshire GU14 7LY Slruclure, governance and management The Governance Structure consists of a Board and a number of sub-committees. Governance Slruciure The current Board of Directors consists of Trustees, re-elected members in line with the constitulion and new members elecled on to the Board. At the annual general meeting, the number of the Trustees as is nearest to one third shall retire and shall immediately be eligible for re-election without nomination. An induclion process is in place for all new Board members which includes learning about th& background lo the Company, as well as outlining their role and responsibilities, the elhos of the Company and their conduct at meelings. None of the Directors have any beneficial interest in the Company. The company employs a tolal of eleven slaff. Jim Ruddy, Chief Execulive Officer heads the leam that includes a Fundraising Manager, a Finance Oflicer, eight Project Otticers who deliver various projects and activities. The projects are a mixture of grant funded, directly Commissioned and self-funded services.
Rushmoor Healthy Living Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (cdntlnuedj Year ended 31 March 2024 Objectives and acllvltles Obl•ctlves and actlvltles The Charity's objeclives continue to be the promotion ol good physical and mental health and wellbeing throughout Hampshire, Surrey, Berkshire and beyond. We achieve those objects by delivering communily-based solutions and co-designed services lo those suffering health and social inequalities and working wilh health professionals to encourage behavioural change and achieving meaningful outcomes for individuals and communities. Publ1¢ beneflt The Trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the Charity should underlake. We are satisfied that all our aclivilies support our charitable object and Ihal consideration is given lo the fulfilment of these objecls when new aclivities are considered. All our activities address some or all of the following subjects which form part of RHL'S charilable objects.. health, emotional wellbeing, the relief of poverty and education. A fuller description of each of our activities can be found later in the noles lo the financial statements.
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {contlnu•d) Year ended 31 March 2024 Achievements and performance 202312024 saw RHL thrive, reversing a deficit of £28,277 in 2022123 lo a surplus of £12,753 in 2023124. This conlinued our recovery from the Covid period of 2020 to 2023 which challenged the whole third sector and partlcularly, small charities like FIHL. We had an economic recovery plan in place Ihal included increasing the amount of exercise classes we offered, attracl larger, longer-term coniracts, eslablish new partnerships and expand our areas of delivery. We looked at new ways of attracting ILJnding, adjusting our services to meet demand and help commissioners achieve their Strategic aims Ihat also matched our ethos of reducing health and social inequalities, especially in deprived areas. We feel we are establishing ourselves as a 'turn to" service provider in providing solutions to local and national heallh and wellbeing issues. We have adapied our services, made them more flexible and have promoted the notion that 'prevention° is better (and cheaper) than cure and our prevention services can reduce inequalities, slow down the need for social care. idenlify conditions before they become serious and reduce the need for hospital care and admissions. This approach has atlracted the attention of health and social care commissioners as they try to address the rising cosls of social care. treatments arKI hospital admissions. We have also retained good relationships with existing partners, attracted new ones and made more People aware of who we are, our services, our value for money and the outcomes we can achieve. Our stance that solutions to complex issues may lay within communities is proving popular and we are leading the way in behavioural change in both communilies and health professionals. We would like to Ihank our service users, partners, local communities, our donators, as well as larger organisalions such as the National Lottery, Hampshire Couniy Council, NHS, Frimley ICB, Berks and Bucks ICB and Macmillan, Royal 8erkshire Hospital and others for beli8ving in us and supporting us. ri Ices nol exha Exercise classes: During 2023124 we increased our classes capacily to 37 plus - a mixture of online and lace to face classes. We also expanded our specialist class programme ol cardiac rehab and pulmonary maintenance by over 330/.. We now have local GP practices, hospilals and mental health services referring patients to our classes and we will continue to expand to meet demand in 2024125 Cancer Champlons Prolect Soulh Readlng and Berkshlre West: Now in ils 8th year, the Cancer champions project goes from strength to strength serving the people of Reading and west Berkshire. Funded last year by Thames Valley Cancer Alliance, we have now trained over 50 cancer champions working in their diverse communities promoling early screening, detection and treatment of cancers. The Champions are at the forefront of educaling communities in a way health professionals have slruggled to do in the past. They br8akdown language and cultural barriers as the message is coming trom one of their own community- Our multi-racial and cultural approach in targeting hard lo reach groups has led to a huge rise in screenings take-up, a falling cancer rale and a reduction of people presentlng at A and E with stage 3 or 4 cancers. Whole communities are now engaging with cancer services compared to when the project started. We are also working wilh a national cancer organisation and the NHS lo see if we can re-create the Cancer Champions model across other areas of Brilain and eventually all areas. A flagbearer project for RHL. Partners include Bucks and Berks ICB, TVCA, Macmillan, Royal Berkshire Hospital, Reading Council and many olhers.
Rushmoor Healthy Living Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2024 Dlabetes Structured Education (Frimley ICB): Class based education attended by Nepalis newly diagnosed with diabetes, helping them to live longer, live healthier, weight manage and reducing hospital admissions and GP appointmenls. Speclallsed Classes for Disabled Service Users {Disabilily Initiative): Based in Camberley at Dl's premises, specially designed yoga and seated classes for wheelchair users that helps them wilh mobility. strength and suppleness. Connecl 4 Communllles {Hampshire Counly Councll fundlng): Aimed al the Nepali community in Rushmoor (where the older people were seen as suffering the largest social and health inequalities), we held an event wilh speakers talking about fuel poverty, where to get help, heating tips and signposting lo other services. A hot meal was served and packs including blankets, socks and loiletries were dislribuled. Attended by over 150 people it was an enormous success. Supportlng Communilies (Rushmoor Borough Councll funded).. Support for our projects and classes allowing us to trial new classes and help with advertising the classes to all residents In Rushmoor following posl covid fears aboul coming out of their homes. Supporting over 50s lo take part again and help boost menlal and physical health and reduce loneliness and isolation. Whole System$ Approach to Obeslty {Hampshlre County Councll): Aimed al the Nepali Community in Rushmoor, we delivered 15 weekly 2 hour 'drop in, sessions for the Nepali community in Rushmoor over a period of 4 months from Jan to Apr 2024. Sessions comprised a mix of healthy eating awareness and exercise education and were delivered with the aim of supporting beneficiaries to overcome barriers and equipping them with the knowledge and tools Ihey need to be able lo make long-term sustainable behavioural change, thereby helping to address Ihe high levels of overweight & obesity within the borough of Rushmoor The projecl significanlly increased awareness regarding key diet changes that will support weight management. Most Importantly, attendees also indicaled Ihal due to the sessions they will make behavioural change. There was also a subslanlial increased awareness not only of the importance of exercise bul also 'how' to exercise, with attendeès again indicating thal they will continue to exercise using the techniques taught now that the projecl has finished. How Are You Today (lunded by Nallonal Lottery): Flrsl launched during covid lockdowns, Ihe project continues lo go from strength to strength, supporting people with mental health issues and particularly disabled people who fell they were not being heard. An online plattorm across Northeast Hampshire bringing vulnerable people together to discuss their Issues, seek solutions and provide peer support through personal experience. It gives vulnerable people a voice, a chance to share problems and issues, receive advice, signposting io services available and most of all peer support. Now has over 100 members. Come and Joln US.. A social group io bring Nepalis together to discuss their issues. seek solutions, support each other through peers and enjoy themselves. Invite organisations such as OWP, Fire, Police, Heallh and Citlzens Advice lo talk with Ihem, build better relalionships and highlight how access lo services and benefils available to them can help, including those in relalion to gelling a job (if applicable). Also include informal English classes, exercise session and craft projects. RHL Volunieers: We continue to recruit volunteers Ihrough our projects such as Cancer Champions, Diabetes Champions, education volunteers and our projects now attract volunteers from advice centres, DWP, NHS and community groups.
Rushmoor Healthy Living Company Limited by Guarantee Truslees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2024 Flnanclal revlew The results for the year and the Charity's financial position at the-year end are set out on pages 12 and 13 of the financial slatemenls. The financial statements report the financial support received from Hampshire County Council, Rushmoor Borough Council, The National Lottery, the NHS and others. The value of funds carried foNard at 31 March 2024 amounts to £90,984 unrestricted. The unrestricled funds represent grants from various charitable trusts, plus income generated by RHL from actlvilies like our exercise classes. The unrestriGted fund has been designed specifically to support planned work over the coming years. It is the policy of the Charity that unrestricted funds which have not been designaled for a specific use should be mainlained at a level equivalenl lo between three lo six months expenditure. The Trustees consider that reserves al this level will ensure that, in the evenl of a significant drop in funding, they will be able to continue the Charity's current activitles while consideration is given to ways in which additional funds may be raised. this level of reserves has been maintained throughout the year. Overvlew ol Results The resulls show Ihal Rushiiioor Healthy Living has maintained a strong operating position, with a surplus on unrestricted funds IOT the year amounting to £12,753. Changes continue to be implemented by the Board lo ensure Rushmoor Healthy Living is besi placed lo meet future market changes. Over the last five years. Rushmoor Healthy Livlng has maintained a strong cash bases throughout and ended the year with £162.782 to carry forward. Trustees. r•sponslbllStles.statem6nl The Iruslees, who are also directors for the purposes of company law, are responsible for preparing the trustees, report and the financlal statements in accordance with appllcable law and United Kingdom Accounting Standards {United Kingdom Generally Accepied Accounting Practice).
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dlrector's Report) (contlnuedj Year ended 31 March 2024 Company law requires the charity irustees lo prepare financial statements for each year which give a, true and fair view of the state of affairs of the charitable company and the incoming resources and applicalion of resources, including the income and expenditure, for that period. In preparing these financial statemenls, the Irustees are required to.. selecl suitable accounting policies and Ihen apply them consistently,. observe the methods and principles in the applicable Charities SORP., make judgments and accounting estimates that are reasonable and prudent: prepare the financial slatemenls on the going concern basis unless It Is inappropriate lo presume that the charity will continue in business. The truslees are responsible for keeping adequale accounting records that are sufficient lo show and explain the charity's transactions and disclose wilh reasonable accuracy al any lime Ihe flnancial position ol Ihe charity and enable them lo ensure that the financial slalements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and olher irregularities. Audltor Each of the persons who is a trustee al Ihe date of approval of this report confirms that: so far as they are aware, th8re is no relevant audit information of which Ihe charity's audilor is unaware,. and Ihey have taken all steps that they ought to have taken as a trustee lo make themselves aware of any relevant audit information and lo establlsh that the charity's audilor is aware of that information. Small Company provl3lon$ This report has been prepared in accordance with the provlsions applicable lo companies entilled to the small companies exemption. The trustees, annual report was approved on 3 Oclober 2024 and signed on behalf of Ihe board of trustees by: B McNeill Trustee
Rushmoor Healthy Living Company Limited by Guarantee Independent Auditor's Report to the Members ol Rushmoor Healthy Livlng Year ended 31 March 2024 Oplnlon We have audited the linancial statements of Rushmoor Healthy Living {the 'charity') for the year ended 31 March 2024 which comprise the statement ol financial activities {including income and expenditure accouni), statement of financial position and the relaled notes, including a summary of signilicanl accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of Ihe state of the charity's affairs as al 31 March 2024 and of ils incoming resources and application of resources, including ils income and expendilure, for the year th6n ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with the requirements of the Companies Act 2006. Basls lor oplnlon We conducted our audit in accordance with International Standards on Auditing {UK) (ISAS {UKI) and applicable law. Our responsibilities under those standards are further described In the auditor's responsibilities lor the audit of the financlal statements section of our report. We are independent of the charity in accordance with the elhical requiremenls thal are relevant to our audit of the financial slalements in the UK, including the FRC'S Ethical Standard, and we have lullilled our other elhical responsibililies in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriale to provide a basis for our opinion. Concluslons relaling lo golng concern In audlting the financial stalemenls, we have concluded that the trustees, use of Ihe going concern basis of accounling in the preparation of the financial slalemenls is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions Ihat, individually or collectively, may cast significant doubt on the charily's abilily lo continue as a going concern lor a period ol al least twelve monlhs from when th8 financial statements are authorised for issue. Our responsibilities and the responsibilities of Ihe trustees with respect to going concern are described in the relevant sections of this report.
Rushmoor Healthy Living Company Limited by Guarantee Independent Auditor's Report to the Members of Rushmoor Heallhy Living (conllnueé) Year ended 31 March 2024 Other Informatlon The other information comprises the information included in the annual report, olher than the financial statements and our audrtor's report thereon. The trustees are responsible for Ihe other information. Our opinion on the financial slatements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection wilh our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other informalion is materially inconsistent with the financial slalements or our knowledge obtained in the audil or otherwise appears to be materially misstated. If we identify such material inconsislenci8s or apparenl material misslalemenls, w8 are required to determine whether there is a material misstatement in the linancial statements or a malerial misstatement of the other information. If, based on the work we have pertormed. we conclude that Ihere is a material misstatement of this other intormalion, we are required lo report that fact. We have nothing to report in this regard. Oplnlons on other malter8 pre8crlbed by the Companleg Acl 2006 In our opinion. based on the work undertaken in the course of the audit: the information given in the trustees, report for the financial year for whlch the flnancial statements are prepared is consisient with the financial stalemenls; and the truslees, report has been prepared in accordance wilh applicable legal requirements. Matters on whlch we are requlred to report by exception In the light ol the knowledge and und8ts1anding ol Ihe charity and ils environment oblained in the course of the audit, we have nol identified material misstatements in the trustees, report. We have noihlng to report in respect of the following matters In relation to which the Companies Act 2006 requires us to report io you if. in our opinion: adequale accounting records have not been kept, or relums adequale for our audit have not been received trom branches not visiled by us., or the linancial statements are not in agreement wilh the accounting records and returns,. or certain disclosures of Irustees. remuneration specified by law are nol made: or we have not received all the information and explanations we require for our audit; or the trustees were nol enlilled to prepare the financial statements in accordance with the small companies regime and take advantage of th8 small companies, 8xemptions in preparing the directors, report and from the requirement to prepare a strategic report.
Rushmoor Healthy Living Company Llmlted by Guarantee Independent Auditor's Report to the Members of Rushmoor Healthy Llvlng (conlinuedj Year ended 31 March 2024 Responsibi1111o5 of trustees As explained more fully in the Irustees, responsibilities Sialement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation ol the financlal statements and for being satisfied that they give a true and fair view, and for such inlernal conlrol as the trustees determine is necessary to enable the preparalion of financial statements that are free from malerial misstatement, whelher due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to conlinue as a going concern, disclosing, as applicable, matters related lo going concern and uslng the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic allernalive bul lo do so.
Rushmoor Healthy Livlng Company Limited by Guarantee Independent Auditor's Report to the Members of Rushmoor Healthy Living (conllnu•d) Year ended 31 March 2024 Audltor's responsibilities lor the audlt of the financial statements Our objectives are 10 obtain reasonable assurance about whether the financial statements as a whole are free from malerial misstatemenl, whether due lo fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misslalement when il exists. Misstatements can arise from fraud or error and are considered material if, inclividually or in the aggregate. they could reasonably be expected lo influence the economic decisions ol users taken on the basis of these financlal stalemenls. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibili118s, outlined above, to delect material misslalemenls in respect of irregularities, including fraud. The extent lo which our procedures are capable of detecting irregularities, including fraud is delailed below.. We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience and through discussion with the directors ancl olher management (as required by auditing standards), the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughoul the audit. The polenlial effect of these laws and regulations on the financial slatements varies considerably. Firstly the company is subject to laws and regulations Ihat directly affect Ihe financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the exlenl of compliance with these laws and regulations as part ol our procedures on the related financial statement items. Secondly, the company is subject lo many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the linancial statement, for inslance through the imposilion of fines or litigation. We indemnified areas as those most likely lo have such an effecl.. anti bribery and certain aspecls of company legislation. Audiling standards limit the required audit procedures to identify non-compliance with these laws and regulations lo enquiry ol the directors and other management and inspection ol regulatory and legal correspondence, if any. Owing lo Ihe Inherent limitations of an audit, there is an unavoidable risk that we may not have delecled some material misstalemenl in the financial statements, even though we have properly planned and perforffled our audit in accordance with auditing slandards. For example Ihe further removed non-compliance with laws and regulations lirregularitiesl is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit there remains a higher risk of non-deteclion of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentalions, or the override ol internal controls. We are not responsible for preventing non-compliance and cannot be expected to delect non-compliance with all laws and regulations. 10
Rushmoor Healthy Living Company Limited by Guarantee Independent Audltor's Report to the Members of Rushmoor Healthy Llving {¢ontlnued) Year ended 31 March 2024 As part of an audit in accordance with ISAS (UKI, we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Idenlily and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis lor our opinion. The risk of not detecting a material misslalement resulting from fraud is higher than for one resulting from error. as fraud may involve collusion, forgery, intenlional omissions, misrepresentations, or the override of internal control. Oblain an understanding of internal conlrol relevant to the audit in order to design audil procedures that are appropriale in the circumstances, bul not for the purpose of expressing an opinion on the effectiveness of Ihe internal conlrol. Evaluate the appropriateness ol accounting policies used and the reasonableness of accounting eslimales and relaled disclosures made by the trustees. Conclude on the appropriateness ol the trustees, use of the golng concern basis of accounting and, based on Ihe audit evidence obtained, whether a material uncertainty exists related to events or conditions thal may cast significant doubt on the charity's ability lo continue as a going concern. If we conclude that a material uncertainly exists, we are required to draw attention in our auditor's report to the related disclosures in the tinancial stalemenls or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained UP lo the dale of our auditor's report. However, fulure events or conditions may cause the charity to cease lo continue as a going concern. Evaluate the overall presentalion, structure and content ol Ihe financial slatements, including the disclosures, and whether the financial slatemenls represent th8 underlying transactions and events in a manner thal achieves lair presentation. We communlcale with Ihose charged with governance regarding, among other matters, Ihe planned scope and timing of the audit and signilicanl audit findings, including any significant deficiencies in internal control that we identity during our audit. Thomas Mcmanners ACA Bsci (Senior Statutory Auditor) For and on behalf of TTCA Lld Chartered accountants & stalulory audltor 269 Farnborough Road Farnborough Hampshire GU14 7LY 3 October 2024 11
Rushmoor Healthy Living Company Limited by Guarantee Statement of Financial Activities (Including Income and expenditure account) Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricled funds Note Income and endowments Donations and legacies Charitable activities Investment income 115,624 100,946 3,281 219,851 140,090 255,714 100,946 3.281 161,391 83,034 704 Total Income 140,090 359,941 245.129 Expenditure Expenditure on charitable activilies Tolal expendllure 8.9 207,098 207,098 140,090 140,090 347,188 347,188 273,406 273,406 Net Incomel(expendllure> and net movement in lund$ 12,753 12,753 (28,2771 Reconclllatlon of funds Total funds brought fonmard Total funds carrled forward 78,231 90,984 78,231 90,984 106,508 78,231 The statement of financial aclivlties includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The noles on pages 14 to 22 lorm part of these tinancial ststements. 12
Rushmoor Healthy Living Company Limiled by Guarantee Statement of Financial Position 31 March 2024 2024 2023 Note Flxed a88els Tangible lixed assels 14 1,126 1.272 Currenl a88el8 Debtors Cash at bank and in hand 15 75,974 162,782 238,756 8,321 230,730 239,051 Credllors: amounts falling due wlthln one year Nel currenl assets 16 148,898 89,858 90,984 90,984 162,092 76,959 78,231 78,231 Total assels les$ currenl Ilabllltle8 Net assets Funds of Ihe charity Unrestricted funds 90,984 90,984 78,231 Total charlly lunds 18 78,231 These financial statemenls have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. These financial slalemenls were approved by the board of trustees and authorised for issue on 3 October 2024, and are signed on behalt of the board by: B McNeill Truslee The notes on pages 14 to 22 form part ol Ihese flnanclal statements. 13
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General information The chariiy is a public benefit entity and a private company limited by guarantee. registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 5 Alexandra Terrace. Alexandra Floacj, Aldershot, GU11 3HU. Hampsljire. siaiemeni of compliance These financial statements have been prepared in compliance Wlth FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {Charities SORP (FRS 1021) and the Companies Act 2006. Accounllng pollcle8 Basis of prepar8tlon The flnancial statements have been prepared on the historical cost basls, as modified by the revalualion of certain financial assets and liabilities and investmeni properties measured at lair value through income or experKliture. The financial stalemenls are prepared in sterling, which is the functional currency of the entity. Golng concern There are no material uncertainties about the charity's ability to continue. Dlsclosure exemptlons The enlity satisfies the criteria of being a qualifying entity as defined In FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12ofFRS102'. (al No cash flow slatement has been presenled for the company. (bl Disclosures in respect of financial instruments have not been presented. Judgements and key sources of esiimation uncertalnty The preparation of the financial slalemenls requires managemenl lo make judgements, eslimates and assumptions that affect Ihe amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expeclations of future events that are believed lo be reasonable under the circumstances. 14
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Slatements (continuad) Year ended 31 March 2024 Accounting pollcle8 (contlnu•d) Fund accounling Unrestricted funds are available for use at the discretion ot the trustees to further any of the charity's purposes. Designated funds are unreslricled funds earmarked by the Irustees for particular future projecl or commitment. Restricted funds are subjected lo r8slriclions on their expanditura declargd by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Incomlng resources All income is included in the statement of financial activities when 8nlillemenl has passed to Ihe charlty, it is probable Ihat the economic benefits associated with the Iransaclion will flow lo the charity and the amounl can be reliably measured. The following specific policies are applied to particular categories ol income.. income from donations or grants is recognised when Ihere is evidence of enlitlement to the gift, receipt is probable and ils amount can be measured reliably. income from conlracts for the supply of services is recognised with Ihe delivery of Ihe contracted service. This is classified as unrestricted funds unless there is a conlraclual requiremenl lor il to b8 Spent on a particular wrpose and relurned if unspent, In which case it may be regarded as restricted. Re$our¢•$ expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classlfied under headings of the statement ol financial activities lo which it relales.. expenditure on raising funds Includes the cosls of all fundraising activilies, events, non-charitable trading aclivities. and the sale of donated goods. expendilure on charitable activities includes all cosls incurred by a charity in undertaking activities Ihal further ils charitable aims for the benefit of its beneficiaries, including those support costs and costs relaling to the governance of the charity apportioned to charitable activities. other expenditure Includes all expenditure that is n811her related lo raising funds for the charily nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between Ihe activilies they conlribute to on a reasonable. justifiable and consistent basis. 15
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 Accountlng policies (conllnu•d) Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulaled depreciation and impairment losses. Depre¢ialion Depreciation is calculated so as lo write off the cost or valuation of an asset, less its residual value, over the useful economic life ol Ihat asset as follows.. Fixtures and fittings 33Yo Straight line Impalrmont of Ilxed assets A review for indicators of impairmenl is carried out al each reporting date, with the recoverable amount being estimated where such indicators exisl. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal al each reporting date. Flnanclal Instruments A financial asset or a financial liability is recognlsed only when the entity becomes a party to the contractual provlsions of the inslrumenl. Basic financial instruments are Initially recognised at the amount receivable or payable including any relaled Iransaction costs, unless the arrangemenl conslitutes a financing iransaclion, where it is recognised al the present value ol the future payments discounted al a market rate of Interest for a similar debt instrument. Current assets and current liabililies are subsequently measured at the cash or other consideration expected lo be paid or received and not discounted. Llmlled by guarantee Each member has undertaken to contribute £1 in the eveni of the Company being insolvenl on winding up. 16
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements {conllnued) Year ended 31 March 2024 Donations and legacies Unrestricted Funds Restricted Tolal Funds Funds 2024 Donallons Hampshire County Council Rushmoor Borough Council North East Hants & Famham CCG Sport England National Heallh SeNice COVID Outbreak Management Fund Hants & Isle of Wighl Community Foundation National Lottery Fund Church Crookham Parish Council Other Donalions 31,207 31,207 12,210 4,411 9,734 96,000 12,210 4,411 9.734 96,000 7,317 90,914 534 7,317 90,914 534 3,003 255,714 3,003 115,624 140,090 Unrestricted Funds Restricted Tolal Funds Funds 2023 Donallons Hampshire County Council Rushmoor Borough Council North Easl Hanls & Farnham CCG Surrey County Council Macmillan Cancer and Support National Heallh Service Hants & Isle of Wight Community Foundation National Lottery Fund Church Crookham Parish Council Other Donations 25,933 11,550 25,933 18,550 1,846 2,875 1,300 96,000 5,773 4,858 2,301 1,955 161,391 7,000 1.846 2,875 1,300 96,000 5,773 4,858 2,301 250 1,705 107,851 53,540 Other donations include those raised from sponsored events, raffles and individual giving. Charitable acllvilles Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Sale ol goodslservices as part of direcl charitable aclivilies 100,946 100,946 83,034 83,034 17
•. Rushmoor Healthy Living Company Limlted by Guarantee Notes to the Financial Slatements (¢onlinu8dJ Year ended 31 March 2024 Inveslmenl Income Unrestricted Total Funds Unreslricted Total Funds Funds 2024 Funds 2023 Bank inlerest 3,281 3,281 704 704 Expendilure on charltable actlvitles by fund type Unrestricled Funds Restricted Tolal Funds Funds 2024 Charitable activities Support costs 166,294 40,804 90,907 49,183 140,090 257,201 89,987 347,188 207,098 Unrestricted Funds Restricted Total Funds Funds 2023 Charitable aclivities Support costs 172,365 47,251 43,647 10,143 216,012 57,394 219,616 53,790 273,406 Expendllure on charitable actlvltles by acllvlty type Activities undertaken directly Support costs Tolal funds 2024 Total fund 2023 Charitable activities Governance costs 257.201 83,764 6,223 89,987 340,965 6,223 347,188 267,466 5,940 257,201 273,406 18
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements {contlnu•d) Year ended 31 March 2024 10. Analysis of Support costs Total 2024 Total 2023 Staff costs Premises Communications and IT General office Finance costs Governance costs Professional fees Sundry Depreciation 60,588 10,465 5,312 3,404 25 6,223 840 2.000 1,130 32,872 7,174 5,092 3,192 28 5,940 675 572 1,849 57,394 89,987 11. Nel incomel(expendlture) Net incomellexpendilure) is staled after chargingl{crediling): 2024 2023 Depreciation of tangible fixed assels 1,130 1,849 12. siaff ¢osis The total staff costs and employee benefits for the reporting period are analysed as follows.. 2024 2023 Wages and salaries 226,121 179,604 The average head count of employees during the year was 11 12023: 10}. The average number of full-lime equivalenl employees during the year is analysed as follows- 2024 2023 Management Fundraising and projects No employee received employee benefils of more than £60,000 during the year {2023.' Nil). 13. Trustee remunerallon 8nd exp•nses No remuneration or other b8n8fits from employmenl with the charity or a related entity were rec8ived by the truslees. 19
Rushmoor Healthy Living Company Limited by Guaranlee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 14. Tangible fixed assets Flxtures and fittings Cosl At 1 April 2023 Addilions 7.141 At 31 March 2024 8,125 Depreciation At 1 April 2023 Charge for the year Al 31 March 2024 5.869 1,130 6,999 Carrylng amount Al 31 March 2024 1,126 At 31 March 2023 1,272 15. Deblors 2024 2023 Trade debtors Prepaymenls and accrued income Other debtors 71,567 1,902 2.505 4.042 1.804 2.475 8,321 75,974 16. CrlIorS. amounts falling due wilhin one year 2024 2023 Trade creditors Accruals and deferred income Social security and other taxes Other creditors 6,113 137,851 4,074 860 5,355 152,907 2,964 866 148,898 162,092 17. Deferred income 2024 2023 At 1 April 2023 Amount released to income Amount deferred in year Al 31 March 2024 144,238 126,162 {144,238) 1126,162) 130,775 144,238 130,775 144,238 20
Rushmoor Healthy Living Company Limlted by Guarantee Notes to the Financlal Statements {¢ontlnuod) Year ended 31 March 2024 18. Analysis of charltable funds Unrestrlcted funds At 1 April 2023 Al Income Expenditure 31 March 2024 General funds 78,231 219,851 1207,098) 90.984 At 1 April 2022 Al Income Expenditure 31 March 2023 General funds 106,258 191,589 1219,616) 78.231 Reslricted funds At 1 April 2023 Al Income Expendilure 31 Mar¢h 2024 Hampshire Couniy Council Adult Services - Connect4Communities Hampshire Couniy Council Adult Services - Nepali Be Healthy Be You Hants & Isle of Wight Community Foundation - Including Communities Fund (Volunteer programrnel Church Crookham Parish Council The National Lottery Community Fund Hampshire County Council - Whole Systems Approach to Obesity Hants & Isle of Wighl . Hampshire Playing Fields Hants & Isle ot Wight . Including Communities Fund (Nepali Drop ins) COVID Outbreak Management Fund from the DHSC Sport England 17,486 (17,486) 10,006 110.006} 3,164 534 90,914 13,1641 {5341 190.914) 3,715 (3.715) 748 (748) 3,405 13,405) (3841 19,734) 9,734 140,090 (140,090) 21
). 4 Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements (eontinued) Year ended 31 March 2024 18. Analysis of charllable funds (contlnued) At 1 April 2022 At Income Expenditure 31 March 2023 The Quakers Hampshire County Council Adult Services - Connect4Communities Hampshire County Council Adult Services - Futures Bright Hampshire County Council Adult Services - How are you today. Hampshire County Council Adull Services - Nepali Be Healthy Be You Rushmoor Borough Council-8e Healthy Be You Rushmoor Borough Council - Exercise class in Sl John's Ward Rushmoor Borough Council -Physical & Mental Health Grant Hanls & Isle of Wight Communily Foundation - Including Communities Fund {Volunleer programmel Hants & Isle of Wight Community Foundation - Recovery Fund Surrey County Council Hart District Council Church Crookham Parish Council The National Lottery Community Fund 250 1250) 3.990 (3,990) 875 {875) 15,234 115.2341 5,834 15,834) 5,600 {5,600) 950 (9501 5,000 (5,0001 1,595 {1,5951 4,178 2,875 250 2,301 4,858 53,540 14,178) (2,875) 12501 {2,3011 (4,8581 {53,790) 250 19. Analysls of net assels between funds Unrestricted Totsl Funds Funds 2024 Tangible fixed assels Current assets Creditors less than 1 year Net assets 1,126 1,126 238,756 238,756 (148,8981 (148,898) 90,984 90,984 Unreslricled Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less Ihan 1 year Nei asseis 1,272 1,272 239,OS1 239,OS1 {162,092) (162,092) 78,231 78,231