2020-12-31-accounts - The British Occupational Hygiene Society

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Reference and Administrative Details	1to 2
Trustees' Report	3to8
Statement ofTrustees' Responsibilities
Independent Examiner's Report	10to 11
Statement of Financial Activities	12
Balance Sheet	13to 14
Statement of Cash Flows	15
Notes to the Financial Statements	16to 30

			The British Occupational Hygiene Society	The British Occupational Hygiene Society	The British Occupational Hygiene Society	The British Occupational Hygiene Society	The British Occupational Hygiene Society
			Reference and	Administrative		Details
Chief Executive Officer			Professor K	Bampton
Trustees			Mr N Grace	(resigned 22 April 2020)
			Mr J Dobbie	Immediate Past-President
			Mr K Williams President
			Ms A Margary President-Elect (appointed					22 April 2020)
			Mr A Wilson	Hon. Secretary
			Mrs A Parker Hon. Treasurer
			Ms H Pearson
			Mr J Grant
			Mr P Gahir
			Ms SLett
			Ms S Leeson
			Ms C Keen
Secretary			Mr A Wilson	Hon. Secretary
Senior Management		Team	Professor K	Bampton, Chief	Executive
			Mrs L Williams, Head of		Commercial			Operations	- Qualifications	&
			Training
			Ms SJackson, Head of Member			Services
Registered	Office		5/6 Melbourne Business Court
			Millennium	Way
			Pride Park
			Derby
			DE24 BLZ
			The charity	is incorporated	in England		and	Wales.

Company	Registration	Registration	RC000858
Charity Registration		Number	1150455
Solicitors			Nelsons Solicitors		LLP
			Pennine House
			8Stanford	Street
			Nottingham
			NG1 7BQ
Bankers			HSBC
			1St Peters	Street
			Derby
			Derbyshire
			DE12AE
Independent	Examiner		RWB CA Limited
			Northgate	House
			North Gate
			New Basford
			Nottingham
			NG7 76Q

				Unrestricted
					Total	Total
				General	2020	2019
			Note	E	E	E
Income and Endowments		from:
Donations and legacies				9,200	9,200
Charitable activities				978,485	978,485	1,557,328
Investment income				1,082	1,082	1,865
Other income				872	872
Total Income				989,639	989,639	1,559,193
Expenditure on:
Charitable activities			5, 6	(1,415,881)	(1,415,881)	(1,559,150)
Total Expenditure				(1,415,881)	(1,415,881)	(1,559,150)
Gains/losses on investment		assets		88,323	88,323	163,976
Net (expenditure)/income				(337,919)	(337,919)	164,019
Net movement in funds				(337,919)	(337,919)	164,019
Reconciliation offunds
Total funds brought	forward			1,709,404	1,709,404	1,545,385
Total funds carried	forward		22	1,371,485	1,371,485	1,709,404

				2020	2019
			Note	6	6
Fixed assets
Tangible assets			13	596,468	68,569
Investments			14	634,060	921,519
				1,230,528	990,088
Current assets
Stocks			15	15,635	23,995
Debtors			16	313,366	234,037
Investments			17	100,000	100,000
Cash at bank	and in hand		18	45,588	625,690
				474,589	983,722
Creditors: Amounts		falling due within one year	19	(333,632)	(264,406)
Net current	assets			140,957	719,316
Net assets				1,371,485	1,709,404
Funds ofthe	charity:
Unrestricted	income	funds
Unrestricted	funds			1,371,485	1,709,404
Total funds			22	1,371,485	1,709,404

					2020	2019
				Note	6	6
Cash flows from operating activities
Net cash (expenditure)/income					(337,919)	164,019
Adjustments to cash flows from			non-cash items
Depreciation					31,306	27,464
Investment income					(1,082)	(1,865)
Revaluation of investments					(88,323)	(163,976)
					(396,018)	25,642
Working capital adjustments
Decrease/(increase) in stocks				15	8,360	(10,236)
(Increase)/decrease in debtors				16	(79,329)	134,237
(Decrease)/increase in creditors				19	(61,046)	19,671
Increase/(decrease) in deferred			income		130,272	(49,188)
Net cash flows from operating		activities			(397,761)	120,126
Cash flows from investing activities
Interest receivable and similar		income			1,082	1,865
Purchase of tangible fixed assets				13	(559,205)	(28,328)
Purchase of investments				14	(135,218)
Sale of investments					511,000
Net cash flows from investing	activities				(182,341)	(26,463)
Net (decrease)/increase in cash			and cash equivalents		(580,102)	93,663
Cash and cash equivalents at	1	January			625,690	532,027
Cash and cash equivalents at 31			December		45,588	625,690

Asset class	Depreciation	method	and rate
Office furniture	20M straight	line
Office equipment	33%straight	line
Computer software	20%straight	line
Freehold property	Straight line	method	over 75 years

3 Income fro	m	donations and legacies
			Unrestricted
			funds	Total
			General	funds
			E	6
Grants, including		capital grants;
Government	grants		8,200	8,200
Grants from	companies		1,000	1,000
Total for 2020			9,200	9,200

		Unrestricted
		funds	Total	Total
		General	2020	2019
		f.	6
Examinations		453,346	453,346	829,713
Membership	services	142,418	142,418	197,146
Conferences	and events	59,192	59,192	247,235
Publications		248,339	248,339	250,262
Schemes and	services	75,190	75,190	32,972
		978,485	978,485	1,557,328

			Unrestricted
			funds	Total
			General	2020
			E	E
Examinations			430,845	430,845
Membership		services	189,501	189,501
Conferences		and events	103,180	103,180
Publications			74,672	74,672
Schemes and		services	58,111	58,111
Head office			294,201	294,201
Marketing	and communications		127,396	127,396
Leadership			32,588	32,588
			1,310,494	1,310,494
			Unrestricted
			funds	Total
			General	2019
			E	E
Examinations			475,316	475,316
Membership		services	197,164	197,164
Conferences		and events	206,101	206,101
Publications			87,257	87,257
Schemes and		services	30,983	30,983
Head office			254,933	254,933
Marketing	and communications		173,918	173,918
Leadership			42,875	42,875
			1,468,547	1,468,547

Governance	costs
		Unrestricted
		funds	Total
		General	2020
		E	E
Staff costs
Wages and	salaries	89,461	89,461
Pension costs		3,417	3,417
Other staff	costs	4,815	4,815
Independent	examiner fees
Examination	ofthe financial statements	2,205	2,205
Council Meeting expenses		5,489	5,489
		105,387	105,387
		Unrestricted
		funds	Total
		General	2019
		E	E
Staff costs
Wages and	salaries	70,824	70,824
Other staff	costs	4,787	4,787
Audit fees
Audit ofthe financial statements		3,000	3,000
Council Meeting expenses		11,992	11,992
		90,603	90,603

Net (outgoi	ng	)/incoming resources for the year include:
			2020	2019
			E	E
Operating	leases - other assets		43,946	44,553
Audit fees				3,000
Depreciation		offixed assets	31,307	27,464

9 Staff costs The aggregate payroll costs were as follows:
	2020	2019
	E	E
Staff costs during the year were:
Wages and salaries	615,179	555,461
Social security costs	48,749	43,250
Pension costs	31,781	30,316
Other staff costs	4,815	4,787
	700,524	633,814

The monthly average number of persons (inclu the year expressed as full time equivalents was	ding senior management team) employed as follows:	by the	charity du	ring
	2020		2019
	No		No
Charitable		15		17
Management		3		5
		18		22

13 Tangible fixed assets
	Land and	Furniture	and	Other	tangible
	buildings	equipment		fixed	asset	Total
	E	6			6	6
Cost
At 1January 2020		42,397			253,683	296,080
Additions	487,757		9,148		62,300	559,205
At 31December 2020	487,757	51,545			315,983	855,285
Depreciation
At 1January 2020		41,878			185,633	227,511
Charge for the year	543		2,693		28,070	31,306
At 31December 2020	543	44,571			213,703	258,817
Net book value
At 31December 2020	487,214		6,974		102,280	596,468
At 31December 2019			519		68,050	68,569
14 Fixed asset investments
				2020		2019
				E		E
Other investments				634,060		921,519

Other investments
	Listed
	investments	Total
	6	E
Cost or Valuation
At 1January 2020	921,519	921,519
Revaluation	88,323	88,323
Additions	135,218	135,218
Disposals	(511,000)	(511,000)
At 31December 2020	634,060	634,060
Net book value
At 31December 2020	63 .060	634,060
At 31December 2019	921,519	921,519

15 Stock
	2020	2019
	E	E
Stocks	15,635	23,995
16 Debtors
	2020	2019
	E	E
Trade debtors	217,010	168,743
Prepayments	96,196	65,294
Other debtors	160
	313,366	234,037
17 Current asset investments
	2020	2019
	E	E
Cash on deposit	100,000	100,000

18 Cash a	nd ca	sh	equivalents
					2020	2019
					E	6
Cash at bank					45,588	625,690
19 Creditors: amounts falling due within one year
					2020	2019
					E	E
Trade creditors					82,910	140,395
Other taxation		and	social security		15,675	22,271
Other creditors					364
Accruals					26,831	24,160
Deferred	income				207,852	77,580
					333,632	264,406
					2020	2019
					E
Deferred	income at 1January 2020				77,580	126,768
Resources	deferred		in the period		(207,852)	77,580
Amounts	released		from previous	periods	(77,580)	(126,768)
Deferred	income at year end				(207,852)	77,580

Total future minimum lease payments under non-cance	llable operating leases are as follows:
	202D	2019
	E	E
Land and buildings
Within one year		18,958
Other
Within one year	1,748	10,815
Between one and five years		1,748
	1,748	12,563

22 Funds
						Balance at
		Balance at 1			Other	31
		January	Incoming	Resources	recognised	December
		2020	resources	expended	gains/(losses)	2020
		E	E	E	E	E
Unrestricted
General
General funds		1,709,404	989,639	(1,415,881)	88,323	1,371,485
						Balance at
		Balance at 1			Other	31
		January	Incoming	Resources	recognised	December
		2019	resources	expended	gains/(losses)	2019
		E	E	E	E	E
Unrestricted	funds
General
General funds		1,545,385	1,559,193	(1,559,150)	163,976	1,709,404

		Unrestricted	Total funds at
		funds	31December
		General	2020
		E	E
Tangible	fixed assets	596,468	596,468
Fixed asset investments		634,060	634,060
Current	assets	474,589	474,589
Current	liabilities	(333,632)	(333,632)
Total net assets		1,371,485	1,371,485

	Notes to the Financial Sta	tements for the Year Ended	31Oecember	2020
			Unrestncted	Total funds at
			funds	31December
			General	2019
			E	E
Tangible	fixed assets		68,569	68,569
Fixed asset investments			921,519	921,519
Current	assets		983,722	983,722
Current	liabilities		(264,406)	(264,406)
Total net assets			1,709,404	1,709,404
24 Analysis ofnet funds
				At 31
		At 1January	Financing cash	December
		2020	flows	2020
		E	E	E
Cash at	bank and in hand	625,690	(580,102)	45,588
Current	asset investments	100,000		100,000
Net debt		725,690	(580,102)	145,588