COMPANY REGISTRATION NUMBER: 05164230 CHARITY REGISTRATION NUMBER: 1105381 Rushmoor Healthy Living , Company Limited by Guarantee Financial Statements 31 March 2025 •AEHP4SQD' 1811212025 COMPANIES HOUSE
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Rushmoor Healthy Living Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the director's report) Independent auditorfs report to the members Statement of financial activities (including income and expenditure account) 13 Statement of financial position 14 Notes to the financial statements 15
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dlrector's Report) Year ended 31 March 2025 The trustees, who are also the directors for the purposes of company law, present their report and the financial stalements of the charity for the year ended 31 March 2025. Reference and admlnlstrative detalls Reglstered charity name Rushmoor Healthy Living Charlty reglstration numbor 1105381 Company reglstration number 05164230 Prlnclpal olflce and reglstered 5 Alexandra Terrace office Alexandra Road Aldershot GU113HU Hampshire The trustees B McNeill (Chair) C Rees (Secretary) E Duodu-Ababio L Huang L O'Neil L Seling-mabo M Bareham (Treasurer) E Genovesi Dr V Ponsonby {Appointed 7 May 2025) (Appointed 24 July 2024) (Appointed 24 April 2024) Auditor rrcA Ltd Chartered accountants & statutory auditor 269 Farnborough Road Farnborough Hampshire GU14 7LY Structuroi govern.anco and managem•nt The Governance Structure consists of a Board and a number of sub-committees,
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnued) Year ended 31 March 2025 Structure• governance and management (¢ontlnu•d) Govornanco Structure The current Board of Directors consists of Trustees, re*lected members in line with the constitution and new members elected on to the Board. At the annual general meetin9. the number of Ihe Trustees a$ Is nearest lo one thlrd shall retlre and shall immediately be eligible for reélection without nomination. An induction process is in place for all new Board members which includes learning about the background to the Company, as well as outlining their role and responsibilities, the ethos of the Company and their conduct at meetings. None of the Directors have any beneficial interest in the Company. The company employs a total of nine staff. Jim Ruddy, Chief Executive Officer heads the team that includes a Fundraising Manager, a Finance Officer six Project Officers who deliver various projects and activitle8. The projects are a mixture of grant funded, directly commlssioned ond self-funded services Objectlves and actlvities Objectlves and actlvltles The Charity's objectives continue to be the promotion of good physical and mental health and wellbeing throughout Hampshire, Surrey, Berkshire and beyond. We achieve those objects by delivering community-based solutions and co-designed seNices to those suffering health and social inequalitles and working with heatth professionals lo encourage behavioural change and achieving meaningful outcomes for individuals and communities. Publlc benoflt The Tnjstees have paid due regard to guidance issued by the Charity Commission in deciding what activllies the Charity should undertake. We are satisfied that all our aclivities support our charitable object and that consideration is given to the fulfilment of these objects when new activities are considered. All our activities address some or all of the followng Subjects which form part of RHL'S charitabl? objects: health, emotional wellbeing, the relief of poverty and education. A fuller de5CriPtion of each of our activities can be found later In the notes to the financial statements.
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnu•d) Year ended 31 March 2025 Achlevements and perfomiance 202412025 saw RHL thrive, with a surplus for the year of £41,996.00. This continued our recovery from the Covid period of 2020 to 2023 which challenged the whole third sector and particularly, small charities like RHL. However, w8 know 2025 126 is going to be difficult as most charities continue to struggle. The funding opportunities are getting smaller while the need is getting bigger. However, we have a strategy in place to Continue our ground-breakin9 work offering real and meaningful solutions to health and social inequalities. as well as tackling newer priorities such as obesity. Poorer and deprived areas are still suffering the worst inequalities and the area of Rushrnoor is no exception. We will continue to work with existing partners and funders and also seek out new opportunities as the charrty landscape changes. We continue to look at new ways of attracting fundin9, adjusting our serdices to meet demand and help commissioners achieve their strategic aims that also match our ethos of reducing health and Social inequalities in deprived areas. We have established ourselves as a 'lurn to" service provider in providing solutions to local and national health and wellbeing Issues. We have adapted 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 80cial care, identify conditions before they become serious and reduce the need for hospital care and admissions. This approach has attracted the attention of health and social care commissioners as they try to address the rising costs of social care, treatments and hospital admissions. Our stance that solutions to complex issue$ may lay withln communities is proving popular and that we are leading a shift in behavioural change in both communities and health professionals. We would like to thank our service users. partners, local communities, our donators, as well as larger organisations such as the National Lottery, Hampshire County Council, NHS, Frim16y IC8, Berks and Bucks ICB, Royal Berkshire Hospital, Thames Valley Cancer Alliance. Hants and Isle of Wight Communrty Fund and others for believing in us and supporting us. Some of our s•rvlcos durlng 2004125 (not exhaustlve) Exerclse Classes: During 2024125 we increased our classes capacity lo 40 plu5 a mixture of online and face to face classe5. We also expanded our specialist class programme of cardiac rehab and pulmonary maintenance by over 330h. We now have local GP practices, hospitals, mental health sepiices referring patients to our classes and we will continue to expand to meet demand in 2025126 Hampshlre Actlve Health Programme A fixed tenn programme {March 24 to Jan 25) with funding provided by the Contain Outbreak Management Fund (COMF) from the Department of Health and Social Security and managed by Energise Me. Various elements to promote better health and wellbeing in Rushmoor. Elements included upskilling RHL staff to teach Cardiac I Pulmonary classes, employment of a Marketing Officer to capacity build our classes, upskilling RHL Tutors to teach First Aid and set up classes that are still continuing. The grant also meant we could upgrade our equipment for classes. We are now in position to offer more specialised classes I courses and our PR has improved dramatically Cancer Champlons Project South Readlng and Berkshlre West 2024125 proved to be the final full year of the project. A shock announcement in late March 2025 by Berkshire and Buckinghamshire Integrated Care Board that they no longer could afford the programme brought it to close in its 9th year. Highly successful, RHL fundraised a further 6 months to
Rushmoor Healthy Living Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnug Year ended 31 March 2025 help wind the project down and to pass on cancer patients to health professionals rather than our trained Cancer Champions. The project produced some stunning results that would go on to save the NHS £millions (using SROI tools) compared to the £96k RHL project each year. At the start of the project South Reading had one of the worst prevalence and occurrence cancer rates in the country, a higher than normal presentation at A and E by patients with stage 4 cancer in the country and one of the lowest cancer screening rates in the country. Those shocking statistics are a thing of the past with prevalence rates dropping, take-up of screening one of the highest in the country and virtualty no one presenting at A and E. Dlabetes Structured Educatlon (Frlmley ICB): Class based education attended by Nepalis newly diagnosed with diabeles, helping them to live longer, live heallhler, weight manage and reducing hospital admissions and GP appointments. This project sadly ended when the NHS announced they could no longer pay forthe programme. Speclallsed Classes for Dlsabled Servlce Users (Dlsability Inlllatlve): Based in Carnberley at Dl's premises, specially designed yoga and seated classes for wtheelchair users that helps them with mobility, strength and suppleness. Whole Systems Approach to Obe91ty (Hampshlre County Councll l Ru8hmoor Borough Councll) Aimed at the Nepali Community in Rushmoor, we continued to deliver 15 weekly 2 hour 'drop in, sessions for the Nepali community in Rushmoor in 2024125. Sessions comprised a mix of healthy eating awareness and exercise education and were delivered with the alm of supporting beneficiaries to overcome barriers and equipping them with the knowledge and tools they need to be able to make long-term sustainable behavioural Change, Ihereby helping to address the high levels of overweight & obesity Within the borough of Rushmoor. The project significantly increased awareness regarding key diet changes that will support weight management. Most importantly, attendees also indicated that due to the sessions they will make behavioural chenge. There was also a substantial increased awareness nol only of the importance of exercise but also 'how' to exercise, with attendees again indicating that they will continue to exercise using the techniques taught now that the project has finished How Aro You Today (funded by Natlonal Lottery) Fitst launched during covid lockdowns, the project continues to go from strength to strength, supporting people with mental health issues and particularly disabled people who felt they were not being heard. An online platform 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 to services available and most of all peer support. Now has over 100 members. Be Healthy Be You'(funded by National Lottery) Aimed at all communities to promote healthier weights aiding healthier living and feeling good about yourself. Educational drop-ins zoom and face to face talks delivered across variety of topics including healthy food choice5. nutrition, exercise and hydration. Talks were to individuals and target groups such as Hart & Rushmoor Young Carers (5 workshops for groups age 7-21yrs), Older Adults Clubs. our How Are You Today group members and our Come and Join Us project. Specifie talks on ealing healthily, su9ar and where its hidden in food and drink, savin9 money and
Rushmoor Healthy Living Company Limited by Guarantee Trustees, Annual Report (Incorporating the Dlrector's Report) {ntInued) Year ended 31 March 2025 eating healthily. surviving Xmas and weight loss. struggling with weight loss, menopause and weight loss plus other subjects asked for by our service users. Come and Join US A social group to bring Nepalis together to discuss their issues. seek solutions, support each other through peer pressure and enjoy themselves. Invite organisations such as DWP, Fire, Police, Heafth and Citizens Advice to talk with them, build better relationships and highlight how to access services, highlight benefrts available to them and gelling a job (rf applicable). Also include informal English classes. exercise session and craft projects. RHL Voluntoers We continue to recruit volunteers through our projects such as Cancer Champions, Diabeles Champions, educalion volunteers and our projects now attract volunteers from advice centres, DWP, NHS and community groups. Flnanclal revlew The results for the year and the Charity's financial position at the year end are set out on pages 13 and 14 on the financial statements. The financial statements report the financial support received from Hampshlre County Council, Rushmoor Borough Councll, The National Lottery, the NHS and others. The value of funds carried forward at 31 March 2025 amounts to £132.420 unrestricted. The unrestricted funds represent grants from various charitable trusts, plus income generated by RHL from activities like our exercise classes. The unrestricted fund has been dasigned specifically to support planned work over the comlng years. It is the policy of the Charity that unrestricted funds which have not been deslgnated for a specific use should be maintained at a level equivalent to beeen three to six months expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. Overvlew of Results The results show that Rushmoor Healthy Llving has maintained a strong operating posltion, with surplus on unrestricted funds lor the year amounting to £41,996. Changes continue to be implemented by the Board to ensure Rushmoor Healthy Living is best placed to meet future market changes. Over the last five years, Rushmoor Healthy Living has maintained a strong cash basis throughout and ended the year with £226.405 to carry foThvard.
Rushmoor Healthy Living Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Trustees. responsibilities statement The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accountlng Standards (United Kingdom Generally Accepted Accounting Praclice). Company law requires the charity trustees lo prepare financial Statements for each year which give true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial statements. the trustees are required to: select suitable accounting policies and then apply them consistently. obser4e the methods and principles in the applicable Charities SORP: make judgments and accounting estimate5 that are reasonable and prudent- prepare the financial statements on the going concern basis unless It is inappropriate to presume thal the charity will continue in business. The trustee5 are responsible for keeping adequate accounting records that are sufficlent to show and explain the charity's transactions and disclose with reasonable accuracy at any tim8 the financial position of the charity and enable them to ensure that the financial statements comply with tha Companies Act 2006. They are also responsible for safeguarding the assels of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Audltor Each of the persons who is a trustee at the date of approval of this report confirms that: so far as they are aware, there is no relevant audrt infomiation of which the charity's auditor is unaware., and they have taken all steps that they ought to have taken a5 a trustee to make themselves aware of any relevant audit information and to establish that the charity'$ auditor is aware of that information. Small Company provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
Rushmoor Healthy Living Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Director's Report) {conllnu•4T) Year ended 31 March 2025 The trustees. annual report was approved on 4 December 2025 and signed on behalf of the board of trustees by: Barry McNeill (Dec 18, 2025. 1..1 Ipml B McNeill (Chair) Trustee
Rushmoor Healthy Living Company Limited by Guarantee Independent Audltor's Report to the Members of Rushmoor Healthy Living Year ended 31 March 2025 Oplnlon We have audited the financial statements of Rushmoor Healthy Living (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activrties (including income and expenditure account), statement of financial posilion and the related notes. including a summary of significant 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 applicabl8 in the UK and Republic of Ireland (United Kingdom Generally Accepted Accountin9 Practice), In our opinion the financial statements: gNe a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance wilh United Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with the requiremgnts of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wilh these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basés of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomed, we have not identrfied any material uncertainties relating to events or conditions that, individually or colleclively, may cast significant doubt on the charity's ability to continue as a going concem for a period of at least twelve months from when the financial Statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are desrJibed in the relevant sections of this report.
Rushmoor Healthy Living Company Limited by Guarantee Independent Auditorfs Report to the Members of Rushmoor Healthy Living {contsnued) Year ended 31 March 2025 Other information The other inforniation comprises the information included In the annual report, other than the financial statements and our auditorfs report thereon. The truslees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other infomation and, except lo the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibllity is to read the other information and, in doing so, consider whether the other information is rnaterially inconsistent with the financial statements or our knowledge obtained in the audit or othepNise appears to be materially misstated. If we identfy such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstalement in the financial statements or a material misstatement of the other informalion. If, based on the work we have performed, we concluda that there 1$ a material rnisstatement of this other information, we are required to port that fact. We have nothing to report in this regard. Oplnlon8 on other matters prescrlbed by the Companles Act 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 which th8 financial statements are prepared is consistent wilh the financial statement8; and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the 119hl of the knowledge and understanding of the charity and its environment obtained In the course of the audit. we have not identified material misstatements in the trustees, report. We have nothlng to report in respect of the following matters in relation to which the Companles Act 2006 requires us to report to you rf, in our opinion.. adequate accounting records have not been kept, or returns adequaté for our audit have not been received from branches nol visited by us; or the financial statements are not in agreement with the accounting records and retums; or certain disclosures of trustees. remuneration specified by law are not made" or we have not received all Ihe infomiation and explanations we require lor our audit: or the trustees were not entitled to prepare the financial statements In accordance wllh the small companies regirne and take advantage of the small companies, exemptions in preparing the directors, report and from the requirement to prepare a strategic report.
Rushmoor Healthy Living Company Limited by Guarantee Independent Auditor's Report to the Membors of Rushmoor Healthy Living {continued) Year ended 31 March 2025 Responslbllitles of trustees A8 explained more fully in the trustees, responsibilities statement. the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparin9 the financial statements, the trustees are responsible for assessing the charrty's ability to contlnue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operation5. or have no reallstic alternative but to do so. 10
Rushmoor Healthy Living Company Limited by Guarantee Independent Auditor's Report to the Members of Rushmoor Healthy Living (contlnu•d) Year ended 31 March 2025 Audltorfs responslbllltles for tho audlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is nol a guarantee that an audit conducted in accordance with ISAS (UK> will always delect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities. Including fraud, are instances of non<ompliance wlth laws and regulations. We design procedures in line with our responsibilrties, outlined above, to detect malerial misstatements in respect ol irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. We Identified areas of laws and regulations that could reasonably be expected to have a material effecl on the financial statements from our general commercial and sector experience and through discussion with the directors and other rnanagement (as required by auditing slandards), the policies and procedures regarding compliance with laws and regulalions. We communicated identified laws and regulalions throughout our team and remained alert to any indications of non<ompliance throughout the audit. The potential effect of these laws and regulations on the financial statements varies considerably. Firstly the company Is subject to laws and regulations that directly affect the financlal stat8menls including financial reporting legislation (including related Companies legislation), distributable profrts legislation and taxation legislation and we assèssed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Secondly, the company is subject to many other laws and regulalions where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statement, for instance through the imposition of fines or litigation. We indemnified areas as those most likely to have such an effect.. anti bribery and certain aspects of company legislation. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, rf any. Owing to the inherent limitations of an audil, there is an unavoidable risk that we may not have detected some material misstatement in the financial statements. even though we have property planned and performed our audrt in accordance with auditing standards. For example the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial slatements, Ihe less likely the inherently limited procedures required by auditing standards would identify it. In addition. as wilh any audit there remains a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions. misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to delect non-compliance with all laws and regulations. 11
Rushmoor Healthy Living Company Limited by Guarantee Independent Auditor's Report to the Members of Rushmoor Healthy Livlng (continued) Year ended 31 March 2025 As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identfy 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 lo provide a basis for our opinion. The risk of not detecling a material misslatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentationg, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressln9 an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimales and related disclosures made by the trustees. Conclude on the appropriateness of the trustees. use of the golng concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions thal may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditols report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up lo the date of our auditor's report. However, future events or conditions may causa the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financlal statements, including the disclosures, and whether the finan¢i81 statements represent the underlying transactions and events in a manner that achieves fair presentation. We communlcate with those charged with governance regarding, among olher matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in inlemal control that we Identify during our audit. rrcA Ltd Chartered accountants & statutory auditor 269 Farnborough Road Farnborough Hampshire GU14 7LY 4 December 2025 12
Rushmoor Healthy Living Company Llmlted by Guarantee ststement of Financial Activitles (Includlng income and expenditure account) Year ended 31 March 2025 2025 Restricted funds Total fund¥ Total funds 2024 Unreslricled funds Notè Income and endowmonts Donations and legacies Charitable activities Investment income 101,338 118,140 3,934 223,412 193,952 295,290 118,140 3,934 417,364 255,714 100,946 3,281 359,941 Total Incom• 193,952 Expendlture Expenditure on charitable activities Total expendlture 183,978 191,392 191,392 375,368 375,368 347.188 347,188 183,976 Net Income and net movement In funds 39,436 2,560 41,996 12,753 Reconclliatlon of funds Total funds brought forward Total fund8 Carrled forward 90,984 90,984 78,231 130,420 2,560 132,980 90,984 The statement of financial activities includes all gains and losses recognised in the year. All income and expendilure derive from Continuing activities. The not•s on pages 15 to 25 forni part ol these Ilnan¢lal statements. 13
Rushmoor Healthy Living Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Note Flxed assets Tangible fixed assets 14 2,943 1,126 Current assets Debtors Cash at bank and in hand 16 26,827 226,405 253,232 75,974 162,782 238,756 Credltors: amounts falllng duo wlthln one year Net current assets 16 123,195 130,037 148,898 89,858 Total assets less current Ilabllities 132,980 132,980 90,984 90,984 Net asset$ Funds of the charlty Restricted funds Unrestricted fund¥ 2,560 130,420 90,984 90,984 Total charlty funds 18 132,980 These financial statements have been prepared in accordance with the PTovi$lon$ applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 4 December 2025, and are signed on behalf of the board by.. McNeill B a¢Neill Twstee c 18 202$, 1.'11pml Th• note• on pagei 15 to 25 form part of th•8e flnanelal •lat•m¢nts. 14
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General Informatlon The charity is a public benefit enlty and a private company limited by guarantee. registered in England and Wales and a registered charrty in England and Wales. The address of the registered office is 5 Alexandra Terrace. Alexandra Road. Aldershot, GU113HU, Hampshire. Statement of compllance These financial statements have been prepared in compliance wlth FRS 102, 'The Flnancial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. Accounting policies Basis of preparatlon The financial statements have been prepared on the historical cost basis, as mdified by the revaluation of certain financial assels and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entiiy. Golng concern There are no material uncertalnties about the charlty's ability to continue. Dlsclosure exemptlon8 The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of Ihe following disclosure exemptions available under paragraph 1.12 of FRS 102.. (a) No cash flow stalemenl has been presenled for the company. (b) Disclosures in respect of financial instruments have not been presented. Judgements and key sources of estlmatlon uncertalnty The preparation of the financial statemenls requires management lo make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgemenls ale continually reviewed and are based on experience and other factors. including expectalions of future evenls that are believed to be reasonable under the ¢ircumstance8. 15
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Ststements (Continue Year ended 31 March 2025 Accountlng pollcles (¢onUnued) Fund accountlng Unreslricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the temis 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 entitlement has passed to the charity. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. income frorn contracts f the supply of services is recognised with the delivery of the contracted servlce. Thls Is Classified as unreslricled funds unless there is a contractual requirement for il to be spent on a particular purpose and returned if unspent. in which case it may be regarded as restricted. Resource3 expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannol be fully recovered, and 18 classified under headings of the slatement of flnancial activities to which It relates.. expenditure on raisin9 funds includes the costs of all fundraislng actlvltles, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, includin9 those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expendrture that is neither related to raising funds for the chartty nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resourca. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 16
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accountlng pollcles fcontlnuedj Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation 18 calculated so as lo write off the cost or valuation ol an asset, Igss tts residual value, over the useful economic lrfe of that asset as follows.. IT and other equipment 330/0 Straight line Impalmlent of fixed assets A review for Indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the assel is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. Financlal Instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument, Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement const¢tutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rale of interest for a similar debt instrument. Current assels and current liabilities are Subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Llmlted by guarantee Each member has undertaken to contribute £1 in the event of the Company being insolvent on winding up, 17
Rushmoor Healthy Living Company Limlted by Guarantee Notes to the Financial Statements (wntlnued) Year ended 31 March 2025 Donatlons and legacles Unrestricted Funds Restricted Total Funds Funds 2025 Donatlons Hampshire County Council Rushmoor Borough Council North East Hants & Farnham CCG National Health Service COVID Outbreak Management fund (DHSC) Hants & Isle of Wght Communty Foundation National Lottery Fund Other Donations 1.284 4,983 1,284 11,983 2,092 107,536 93,224 8,346 68.868 1,957 295,290 7,000 2,092 90.289 17,247 93,224 8,346 68,868 1,957 101,338 193,952 Unrestricted Funds Reslricted Total Fund8 Funds 2024 Donatlons Hampshire County Council Rushmoor Borough Council North East Hants & Farnham CCG Sport England National Health Service COVID Outbreak Management fund (DHSC) Hants & Isle of Wight Community Foundation National Lottery Fund Church Crookham Parish Council Other Donations 31,207 31.207 12,210 4,411 9,734 96,000 12,210 4,411 9,734 96,000 384 7,317 90,914 534 7,317 90,914 534 3,003 255,714 3,003 115,624 140,090 Charltable actlvltles Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Sale of goodslservices as part of direcl charitable activities 118,140 118,140 100,948 100,946 18
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Ststements (continued) Year ended 31 March 2025 Investment income Unrestricted Total Funds Unreslricted Total Funds Funds 2025 Funds 2024 Bank interest 3,934 3,934 3,281 3,281 Expendlture on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Charitable activities Support Costs 156,488 27,488 183.976 122,970 68,422 191,392 279,458 95,910 375,368 Unrestricted Funds Restricted Total Funds Funds 2024 Charitable activities Support costs 166,294 40,804 207,098 90,907 49,183 140,090 257,201 89,987 347,188 Expendlture on charllable actlvltles by actlvlty type Activities undertaken directly Support costs Total funds 2025 Total fvnd 2024 Charitable activities Governance costs 279.458 89,576 6,334 95,910 369.034 6,334 375,368 340,965 6,223 347,188 279,458 19
Rushmoor Healthy Living Company Llmited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 March 2025 10. Analysls of support ¢osts Total 2025 Total 2024 staff costs Premises Communications and IT General office Finance cosls Governance costs Professional fees Sundry Depreciation 63,116 10,593 6,678 3,680 26 6,334 827 3,627 60,588 10,465 5,312 3,404 25 e,223 840 2,000 ]] 1,029 95.910 1,130 89,987 11. Net Income Net income is stated after ¢hargingl{crediting)'. 2025 2024 DePrletIOn of tangible fixed assets 1,029 1,130 12. Staff costs The total staff cost8 and employee benefits for the reporting period are anatysed as follows: 2025 2024 Wages and salaries 242,566 226,121 The average head count of employees during Ihe year was 12 {2024'. 11). The average number of full-time equivalent employees during the year is analysed as follows.. 2026 No. 2024 No. Management Fundraising and projects No employee received employee benefrts of more than £60,000 during the year (2024.. Nil). 13. Trustee remuneratlon and expenses No remuneration or other benefits from employment with the charity or a related entty were received by the Irustees. 20
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Flnancial Statements fcontlnued) Year ended 31 March 2025 14. Tanglble fixed assets Other IT and Office Equipment Equipment Total Cost At 1 April 2024 Addilions 8,125 1,666 9,791 8,125 2.846 1.180 At 31 March 2025 1,180 10,971 Depreciation At 1 April 2024 Charge for the year At 31 March 2026 6,999 931 6,999 1.029 8.028 98 98 7,930 Carryln9 amount At 31 March 2025 1,082 1,861 1.126 2,943 1,126 At 31 March 2024 16. Debtors 2025 2024 Trade debtors Prepaymenls and accrued income Other debtors 22,332 1,990 2,505 26,827 71,567 1,902 2,505 75,974 16. Credltors: amounts falllng due wlthln one year 2025 2024 Trade creditors Accruals and def8rr8d income Social security and other taxes Other creditors 7,809 110,166 4,370 850 6,113 137,851 4,074 860 123,195 148,898 17. Deferred Income 2025 2024 At l April 2024 Amount released to income Amount deferred in year At 31 March 2025 130,775 144,238 (130,775) (144,238) 97,602 130,775 97,602 130,775 21
Rushrnoor Healthy Living Company Limited by Guarantee Notes to the Flnancial Statements (Continued) Year ended 31 March 2025 18. Analysis of charltable funds Unrestrlcted funds At
1 Maich 202 At 1 April 2024 Income Expenditure Transfers General funds 90,984 223,412 (183,976) 130,420 At 31 March 202 At 1 April 2023 Income Expenditure Transfers General funds 78,231 219,851 (207,098) 90,984 22
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Flnancial Statements (conllnu Year ended 31 March 2025 18. Analysis of charltable funds {¢onllnued) Restrlcted funds At 1 April 2024 At Income Expenditure Transfers 31 March 2026 The National Lottery Community Fund Hampshire County Council- Whole Systems Approach to Obesity Hanls & Isle of Wight- Hampshire Playing Fields Hanls & Isle of Wight- Including Communities Fund {Nepali Drop ins) Rushmoor Borough Council- Whole Systems Approach to Obesity DHSC - Contain Outbreak Management Fund NHS-Thames Valley Cancer Alliance Restricted fixed assets lund 68,868 (68,868) 1,284 (1.284) 1,752 (1.752} 6,594 (6.594) 4,983 {4,983) 93,224 (91,408) (1,816) 17,247 (16,217) <1,030) (286} (191,392) 2,846 2,560 2,560 193,952 23
Rushmoor Healthy Living Company Limited by Guarantee Notes to the Financial Statements (¢onllnu•dJ Year ended 31 March 2025 18. Analysis of charitable funds {¢ontlnu•d) At 1 April 2023 At Trdnsfers 31 March 2024 Income Expenditure Hampshire County Council Adult Services - Connect4Communities Hampshire County Council Adult Services - Nepali Be Healthy Be You Hants & Isle of Wight Community Foundation - Including Communities Fund {Volunteer programme) Church Crookham Parish Council The National Lottery Community Fund Hampshire County Council - Whole Systems Approach to Obesity Hants & Isle of Wight - Hampshire Playing Fields Hants & Isle of Wight - Including Communities Fund (Nepali Drop ins) Conlain Outbreak Management - Fund from the DHSC Sport England 17.486 {17.486) 10.006 {10,006) 3.164 {3,164) 534 (534) 90,914 (90,914) 3,715 (3,715) 748 (748) 3,405 (3,405) 384 9,734 140,090 (384) (9,734) {140,090) 24
Rushmoor Healthy Llving Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 19. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 383 169,685 (39,648) 130.420 2,560 2,943 83,547 253,232 (83,547) (123,195) 2,560 132,980 Unrestricted Funds Reslricted Total Funds Funds 2024 Tangible fixed asse18 Current assets Creditors less than 1 year Net assets 1,126 139,741 (49,883) 90,984 1,126 238,756 (148,898) 90,984 99,015 (99,015) 2S