The British Ot¢upational Hygiene Society
(A company limited by guarantee)
ANNUAL REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
Charity Number 1150455
Company Number RC000858

The British Occupational Hygiene Society
(A company limited by guarantee)
Financial Statements
for the year ended 31 December 2024
Page
Reference and Administrative Details
Trustees, Report
3-11
Independent Auditors. Report
12-15
Statement of Financial Activities
16
Balance Sheet
17
Statement of Cash Flow5
18
Notes to the Financial Statements
19-31

The BrTtish Occupational Hygiene Society
(A company limited by guarantee)
Reference and Administrative Information
Chief Executive Officer:
Professor K Bampton
Trustees:
Mr P Gahir
MrA Parris
(appointed May 20241
Ms H Pe3r50n
Mr J Hodgkiss
Mr A Wilson
Mr D Eaves
Ms S Leeson
Mrj Grant
(appointed May 2024)
Ms S Lett
Ms C Forshaw
Ms M K Cameron
Ms N M Flavin
Mrs C Trow
Ms J McDonagh
Mr M Robertson
Mr C Hendry
Ms H Taylor
Mr L Betts
President
President Elect
Hon. Secretary
Hon. Treasurer
Immediate Past President
(appointed May 20241
FOH Registrar
FAAM Registrar
(resigned May 20241
(appointed May 20241
(resigned May 2024}
Iresigned September 20241
(resigned August 20241
lappointed May 20241
(appointed May 20241
(appointed May 20241
Secretary:
Ms H Pearson
Hon. Secretary
Senior Management/ Leadership Team:
Professor K Bampton
Ms L Oxlade
Chief Executive
Finance and Resources
Manager
REGISTERED OFFICE:
5/6 Melbourne Business Court
Millennium Wav
Pride Park
Derby
DE24 8LZ
The charity is incorporated in England and Wales

The British Occupational Hygiene Society
IA company limited by guarantee)
Reference and Administrative Information
Company Registration Number:
RC000858
Charity Registration Number:
1150455
Solicitors:
Nelsons Solicitors LLP
Pennine House
8 Stanford Street
Nottingham
NGI 7BQ
Bankers:
HSBC
I St Peters Street
Derby
Derbyshire
DEI 2AE
Auditor5:
TC Group
10 Stadium Business Court
Millennium Way
Pride Park
Derby
DE24 8HP

The Brit15h Occupational Hygiene Society
(A company limited by guarantee)
Report of the Trustees for the year ended 31 December 2024
The Trustees, who are Director5 for the purposes of Company Law, present the Annual Report together with the
financial statements and auditors, report of the charitable company for the year ended 31 December 2024
Objectives and Activities
Objects & Aim5
The Society is a charity, and its objects are to promote the science of occupational hygiene and health, good
practices and standards, research, and advance education in the subject of occupational and environmental
hygiene. The Royal Charter recognises the society as the pre-eminent body in the UK for occupational hygiene.
Objectives Strotegy undArtivities
All our charitable activities are undertaken to further our charitable purpose for the public benefit. Many of these
activities would not be possible without the significant voluntary contributions of our members. The trustees wish
to express their continued gratitude to members in this regard. Membership of the Society is open to anyone with
an interest in occupational hygiene and reduced membership rates are available to students and retired members.
The Society has examined the information contained in the Charity Commission's general guidance on public
benefit when reviewing our aim5 and objectives and in planning our future activities. The Trustees regularly
consider how planned activities will contribute to the aims and objectives they have set. The intent of the Strategy
is to focus the Society's resources to deliver an i mproved PLSblic benefit in reducing the incidence of ill- health
caused or made worse by work.
Stroteglc Themes
The Society has broken down our vision into a set of aims that we are working to achieve-
Work to eliminate harmful exposures
Promote safe and effective substitutes for existing hazards
Design out threats to human health
Manage out work practices that place people at risk
Ensure all people in all working environments have the right protection at the right time

The British Occupational Hygiene Society
(A company limited by guarantee)
Report of the Trustees for the year ended 31 December 20241Continued)
Key developments planned for 2021-2025 are:
To develop a Professional Standards Governance and Performance Framework which would be externally
recognised as the definitive competency statement whilst also being a formal statement of the profession
and a benchmark for anyone providing occupational health services.
To establish a presence in Higher Education to support learning, qualification, and professional
development to broaden and deepen the public, sectoral, governmental, and professional understanding
of occupational hygiene.
The enhancement of technical capabilities by maintaining and developing a systematic programme of
technical guidance production and review, informed, and critiqued by practice and research.
The formalisation of international engagement by reviewing each of our existing bilateral partnerships,
consulting on strategic aims of partner societies and, so far as is mutually beneficial and sustainable,
develop partnerships with other occupational health societies and organisations globally.
The main activities undertaken by the Society under these strategic themes encompass..
Campaigns: leadership of industry awareness campaigns
Membership: provision of services and support to members
Events: running of scientific conferences and events
Qualifications: the provision of qualifications and competency schemes
Publishing: of an academic journal and other scientific information
Policy and Technical: scientific and technical representation to government, regulators, and other
bodies
Public Benefit
The main purpose of the Society is to reduce the incidence of ill-health caused or made worse by work. This fa115
within the recognised charitable purpose of the advancement of health or the saving of lives under the Charities
Act 2006. The public benefit of this aim applies both directly to the working population and to those affected by
the wider health impact of workplaces.
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The British Occupational Hygiene society
(A company limited by guarantee}
Report of the Trustees for the year ended 31 December 2024 (Continued)
Structure, Governance and Management
The Society is a charitable company, incorporated by Royal Charter on 20 December 2012 and registered as a new
charity on 11 January 2013.
The Society is established under Royal Charter which sets out its objects and powers and is governed under the
associated Byelaws and Regulation5.
Under the Byelaws, Ordinary Board Members of the Board are elected at the AGM to serve for a period of three
years. The Honorary Officers of Secretary, and Treasurer are elected for a period of three years, the Registrars for
Faculty of Occupational Hygiene and Faculty of Asbestos Assessment and Management are elected for a period
of three years and a new President is elected annually to serve on a three-year cycle (year one as President-Elect,
yeartwo as President and year three as Immediate Past-Presidentl.
All new Board members are provided with an induction and operational briefing. They have access to selected
previous Board paperwork, and documents outlining the practices and procedures used by the Board for its
operation. During the President-Elect's one-year term, mentoring and support are provided by the President,
Immediate Past President, and Chief Executive.
The Board members (who are both directors and trustees) manage the Society through regular Board meetings
which focus on strategic decision making and policy setting. The implementation of strategy, policy and the day-
to-day running of the Society's operations are delegated to the members of the Management Team who, through
the Chief Executive, are accountable to the Board.
All the Trustees are members of the Society. None of the trustees have any beneficial interest in the Society.
The Board maintains a risk register which 15 reviewed by the Board every quarter. The Board is satisf led that it has
identified, discussed, and had oversight of the major risks facing the organisation, and that plans are in place as
far as possible to reasonably mitigate those risks. External risks to funding are minimised by the implementation
of procedures for the authorisation of all transactions.
2021 saw the launch of a new Strategic Plan for implementation from 2021-2025. It focuses on the key roles of
the Society as a home for the Occupational Hygiene and Asbestos Professions, as a learned scientific Society and
as a scientific charity devoted to the promotion of worker health protection.

The British Occupational Hygiene Society
(A company limited by guarantee)
Report of the Trustees for the year ended 31 December 2024 (Continued)
Achievements and performance
A full review of the Society's achievements and performance is provided in the BOHS Annual Report which
accompanies the Financial Statements, circulated to members.
2024 saw the Society building on significant step changes in its role as a national body.
The Register of Occupational Hygiene Professionals was fully implemented, our new software solution for
qualification5 was transitioned to, we started developing research projects to underpin ou r scientif ic mission and
continued to work at pace to influence policy.
We also launched the M series of qualifications in replacement of the joint W500 awards with OHTA. BOHS also
followed through its commitment to support the Occupational Hygiene Society of Ireland in delivered the
International Occupational Hygiene Association Conference in Dublin.
All of these activities have an element of risk and therefore considerable focus was on Successful delivery and risk
management, rather than the promotion of new initiatives. Nonetheless, the groundwork was completed to bring
all local exhaust ventilation testing professionals into a registration scheme and to do the same in respect of
asbestos surveyors. These are two highly significant projects which will impact positively on the Society's
sustainability beyond 2025.
l. Campaigns
BOHS'S 2024 Parliamentary work saw it continuing to support the All Party Parliamentary Group on Respiratory
Health and the APPG on Health and Safety. While the election placed these groups into abeyance for several
months, 60HS had a central role in supporting the group's understanding of the cluster of silic05is cases in the
engineered stone industry.
BOHS produced technical guidance for the industry, based on materials prepared by the Australian Institute of
Occupational Hygiene and. towards the end of 2024, produced an online training tool for f ree distribution across
the industry. BOHS was active in SLApporting other bodies in focusing their research strategies on understanding
control effectives in managing respirable crystalline silica risks. Our visibility in the national pres5 around this issue
w35 high as the authoritative independent scientific body on this issue.
The Society also campaigned for amendments to the Leasehold Reform Bill to reflect the risks of asbestos, with the
support of Sir Stephen Timm5. While the amendments were not successful, Sir Stephen took on the crucial
Ministerial role within the Department of Work and Pensions and continues to be receptive to BOHS'5 scientific
input on risk in the asbestos sector.
Directly linked to BOHS'S campaign for the better recognition of the burden of ill-health on women, the HSE started
producing gender-based statlStics as part of its national statistical package. Other organisations have taken an
active interest in this area and a Parliamentary event has been scheduled for 2026 to focus on this.
BOHS continued to be concerned with variable standards in the Local Exhaust Ventilation sector. The suspension
of the operation of the Institute for Local Exhaust Ventilation in 2025 gave rise to an opportunity for BOHS to work
across the whole of the LEV sector to agree a way forward. This was combined with a review of BOHS'S
qualifications for the sector, which are the cornerstone of the occupational hygiene element of competence. We
have been able to secure support across the sector to move forward on standards in a unified way, setting the
stage for a directory of LEV professionals. Our highly successful Certificate of Control Days, run in partnership with
BOHS training provider Oxy18 worked to significantly increase engagement with LEV qualifications.

The British Occupational Hygiene Society
(A company limited by guarantee)
Report of the Trustees for the year ended 31 December 2024 (Continued)
l.Campaigns continued
BOHS and FAAM continued to focus on the risks associated with management in situ for asbestos and the need to
make progress toward implementing the recommendations of the Work and Pensions Select Committee. In
furtherance of this, BOHS has been working towards a simplified version of the asbestos surveyors, competency
scheme commission in the last decade by HSE but abandoned because of market conditions. The new approach,
driven by our qualifications data and centering around a directory of qualified asbestos surveyors is work in
progress, but will provide an essential and valuable tool for those commissioning asbestos surveyors to be able to
determine the training level achieved by individual surveyors, rather than relying solely on the accreditation of
their company.
BOHS continued to work in support of the COVID-19 Inquiry as part of the stience-based umbrella group, the Covid
Airborne Transmission Alliance la Core PartiClP3nt for Module 3 The Experience of Healthcare). Over the course
of the ten weeks of the Module, we reviewed thousands of pages of evidence and helped the Inquiry shape its
questions, as well as advising on witnesses and preparing a substantial witness statement on airborne transmission
and the control of respiratory risk.
2. Membership (including FAAMI
General membership of the Society las opposed to professional membership) continued to diminish marginallv.
However, this appears to be largely a reflection of general member5 who work in the field seeing the benefit of
becoming professional members. since there was a corresponding increase in professional membership. Our
overall membership now is the highest since our current records System began in 2019.
The Faculty of Occupational Hygiene set about bedding in the Register of Occupational Hygiene Professionals and
completed a comprehensive review of our flagship qualification in Occupational Hygiene, the Diploma. Significant
guidance developed including a revised technical document on Metal Working Fluids, amongst other documents.
The Faculty of Asbestos Assessment and Management launched some significant research projects, including one
relating to a revised version of the Walton and Becket Graticule. The Faculty also set the blueprint for a cornpetency
framework, surveyor's directory, and a pathway to Chartered status for its most senior members.
3.Events
BOHS delivered five conferences, including the International Occupational Hygiene Association Conference in
Dublin, the A5bestOs Conference, and an expanded LEV Conference, the UKHCA'S conference and the European
Asbestos Forum Conference. In addition, we launched face-to-face regional events in earnest and held a highly
successful stand-alone Awards evening. While conference delivery continues to be a challenging sector, we were
more effective in locking in cost controls and were able to deliver high quality conferences on budget despite
generally raised prices and a tighter market.
4.Qualifications
QLtalifications faced the double challenge of implementing a new software system, while also needing to launch
the M series in replacement of the W Series which we had previously been jointly awarded with the Occupational
Hygiene training Association. The latter fundamental change posed 3 Potential risk that could have impacted much
of our overseas training activity. However, efficient rollout and the strength of the BOHS brand resulted in us
meeting our budget expectations for income from the M series.

The British Occupational Hygiene Society
{A company limited by guarantee)
Report of the Trustees for the year ended 31 December 2024 {Continued)
The impact of these changes on the team was considerable and in the earlier part of the year, it was clear that we
lacked sufficient capacity to keep to KPIS. However, with additional work to manage proce55. we were able to get
back on track in delivery and continue to embed the new systems.
In parallel, we continued to review qualifications and standards, with a focus on LEV and the Diploma in
Occupational Hygiene. The majority of the work on these major changes completed in 2024 for launch in 2025.
5.Publishing
The Annals of Work Exposures and Health continued in rude health with broadened engagement, contribution, and
multiple issues. The shape of academic publishing continues to evolve, but the level of activity of the Annals
continues to be high. We signed another5-year contract with Oxford University Press with a continued contribution
rate of 70% of generated surplus.
Financial Review
As was the case for many organisations. 2024 was a turbulent year financially. The budget for the year was
predicated on a marginal Ios5 of £2,178. The budget was to be partly achieved by reshaping the workforce.
However, for operational reasons the planned reduction in Staffing costs was not implemented, resulting in a
revision to the budget to provide for a £57,192 deficit. with the aim of increasing income to make up for it. Overall,
income was slightly up on budget by £14,837 by the end of the year.
Qualifications income was only £245 short of the income target and the slight shortfall in membership income was
made up for by increased publication income. Significantly, conference income w35 im pacted by a decline in income
for the Asbestos Conference, leading to a shortfall of £24, 130. This was directly the result of other organisations
13unching free events Within weeks of our conference and the impact of adverse trading conditions in the asbestos
Sector. The conference team nonetheless succeeded in delivering additional unbudgeted activity which mitigated
income shortfalls in two other events.
The conference team was also very successful in managing the cost control issues which impacted the 2023 budget,
for example delivering the IOHA conference IOYO under the bid budget, while providing a significant bigEer event.
Other departments all delivered within budget with the material exception of Governance and Qualifications.
The Governance budget saw a variance of £5.963, driven largely by additional overseas travel by officers as a result
of international opportunities to continue to SUPPOrt BOHS international presence for charitable activities.
The most significant overspend wa5 in support of Qualification5, amounting to E109, 169. The bulk of this additional
expenditure was represented by the decision not to reshape staffing. However, long-term sickness absence
requi ring agency backfill contributed significant costs throughout the year, so that the overall additional staffing
costs for Qualification5 for 2024 amounted to over £72,000 over the initial budget.
The proliferation of demand for paper examinations as a result of changes in training partner delivery models had
a significant impact on costs of invigilation, printing, and postage, amounting to over £20,000. Because of the heavy
manual element of managing paper examinatior)s. staff were working to full capacity to meet KPIS.
Finally, the termination of the legacy examinations software contract was delayed because of challenges in assuring
the quality and usability of data archives.

The British Occupational Hygiene Society
(A company limited by guarantee}
Report of the Trustees for the year ended 31 December 2024 (Continued)
As a result of the adjustment to budget, arising from the retention of the same staffing model, conference income
loss and staff and paper examinations costs in qualifications, the statement of financial activities shows a net deficit
for the year of £139,757 compared to a £46,208 deficit in 2023, resulting in a n overall variance to budget for 2024
of £82,564.
Future Sustainability
Qualifications income and expenditure is crucial to BOHS. However, growth in demand needs to be capable of being
able to be supported by the current staffing levels and there needs to be sufficient capacity to manage the impact
of illness and other staffing continuity issues. To address this, more focused management activity aimed at process
simplification and efficiency gains will be implemented. alongside growth of business. Written examinations
present a range of risks beyond the operational and cost impact and so these will be phased out through 2025.
Conference income needs to be sustainable and moving the asbestos conference to a less crowded time of year is
hoped to avoid some of the impacts experienced in 2024. Cost control measures will continue to be applied in the
management of the conference budgets.
Overseas travel for officers, which formed a vital role in maintaining our international profile will need to be
delivered within budget.
Much of the work through 2024 has been to enable the Society to Upscale its capacity to deliver charitable activities
which create income. This has chiefly been through the ongoing projects to enable the qualifications team and their
processes to handle increased volume, while working on developments, such as the LEV and Asbestos Surveyor's
directorie5 which can promote better health in the workplace, a desire for higher quality provision and,
commensurate change in the demand for training.
This, in turn will have a knock-on effect on membership and engagement with activities such as conferences. In a
generally difficult trading environment for training and the knowledge economy, the Society's strategy to promote
professional standards is at the heart of its charitable mission but is also key to driving sustainability in financial
and engagement terms.
Reserves
Our reserves, which are unrestricted, amounted to £ 1,114,779 compared to £1,254,536 in 2023. Around 30% of
reserves are invested for potential growth whilst the remainder are held on deposit or used for working capital.
The Society's investment funds were held in one charity account during 2024, with the value of the Charities
Investment Fund fluctuating throughout the year and showing a final net gain in value of £21,765 in 2024 made up
of £6,083 realised and £15,682 unreali5ed gains.
Policy on ReseThes
BOHS maintains reserves a5 part of its risk strategy and to ensure a sustainable financial base. The purposes of
reserves are the followi ng..
To ensure the Society can cover admi nistrative, contractual, and operating costs
To assure the Societls position of independence, and freedom and responsivenes5 of action
To provide financial headroom for the Society to develop its activitie5 for members
To provide reassurance for suppliers
The level of reserves is determined annually by the Board as part of the budget setting process. The minimum level
of reserves was thoroughly reviewed during 2022 and will be assessed annually as part of the budget-setting
process against risk, contractual obligations and likely future income streams and expenditure.

The British Occupational Hygiene Society
(A company limited by guarantee)
Report of the Trustees for the year ended 31 December 2024 (Continued)
Pay Policy for Staff and Trustees
The Board members, who are the trustees and directors of the British Occupational Hygiene Society, give their
time freely and no remuneration was given to any trustee of the Society within the year. Details of the trustees,
expenses and related party transactions are disclosed within the accounts.
The pay of staff is reviewed annually and may be increased, based on a benchmarking process against increases in
national average earnings, local labour market costs for specialist skills as well as inflation indices.
Fundraising Disclosures
The charity does not conduct significant f undraising activities that require disclosure under the Charities
Act 2011.
Financial Instruments
Objectives ond Policies
The Charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.
The use of financial derivatives is governed by the Charity's policies approved by the board of trustees, which
provide written principles on the use of financial derivatives to manage these risks. The Charity doe5 not use
derivative financial instruments for speculative purposes.
Cashflow Risk
The Charity's activities expose it primarily to the financial risks of changes in foreign currency exchange rates and
interest rates. The Charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these
exposures.
Interest bearing assets and liabilities are held at a fixed rate to ensure certainty of cash f lows.
Credit Risk
The Charity's principal financial assets are bank balances and cash, trade and other receivables, and investments.
The Charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance
sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an
identified loss event which. based on previou5 experience, is evidence of a reduction in the recoverability of the
cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks
with high credit-ratings assigned by international credit-rating agencies.
The Charity has no significant concentration of credit risk, with exposure spread over a large number of
counterparties and customers.
Liquidity Risk
In order to maintain liquidity and to ensure that sufficient funds are available for ongoing operation5 and future
developments, the Charity uses a mixture of long-term and short-term debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial
statement5.
Third Party Indemnity Provisions
The British Occupational Hygiene Society (The Society) maintains qualifying liability insurance for its trustees.
io

The British Occupational Hygiene Society
(A company limited by guarantee)
Report of the Trustees for the year ended 31 December 2024 (Continued)
Statement of Trustees Responsibilities
The trustees (who are also the directors of The British Occupational Hygiene Society 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 Accounting Standards Iunited Kingdom Generally Accepted Accounting Pratticel,
including FRS 102 'The Financial Reporting Standard applicable in the U K and Republic of Ireland
Company law requires the trustees to prepare financial statements for each financial year. Under company law the
trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of
the state of affairs of the charitable company and of the incoming resources and application of resources, including
its income and expenditure, of the charitable company for that period. In preparing these financial statements, the
trustees are required to..
* select suitable accounting policies and apply them consistently,.
• observe the methods and principle5 in the Charities SORP,.
• make judgements and estimates that are reasonable and prudent:
State whether applicable accounting standards, comprising FRS 102 have been followed, subject to any
material departures disclosed and explained in the financial statements; and
prepare the financi31 statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
com pany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included
on the charitable company's website. Legislation governing the preparation and dissemination of financial
statements may differ f rom legislation in other jurisdictions.
Disclosure of Information to Auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of
any relevant audit information and to establish that the Charity's auditor is aware of that information.
The trustees confirm that there is no relevant information that they know of and of which they know the
auditor 15 unaware.
The annual report was approved by the trustees of the Charity on 17 April 2025 and signed on its behalf by:
Mr P Gahir President
Trustee
li

Report of Independent Auditors to the Trustees of
The British Occupational Hygiene Society
{A company limited by guarantee)
Opinion
We have audited the financial statements of The British Occupational Hygiene Society for the year ended
31 December 2024 on pages sixteen to thirty-one which comprise the Statement of Financial Activities, the
summary Income and Expenditure Account, the Balance Sheet, the Cash Flow Statement and the related notes.
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in
the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice).
In our opinion the fi nancial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 December 2024 and of
the incoming resources and application of resource5 for the year then ended,.
have been properly prepared in accordancewith United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UKI IISAS IUKII 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 charitable company 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 with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
forour opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS {UKI require us to report
to you where:
the director's use of the going concern basis of accounting in the preparation of the financial statements
is not appropriate- or
the directors have not disclosed in the financial statements any identified material uncertainties that
may cast significant doubt about the charitable company's ability to continue to adopt the going concern
basis of accounting for a period of at least twelve months from the date when the financial statements
are authorised for issue.
Other information
The Trustees are responsible for the other information. The other information comprises the information included
in the annual report, other than the financial statements and our Auditor5 report thereon.
Our opinion on the financial statements does not cover the other information and we do not express any form of
assurance conclusion thereon.
In connection with our audit of the f inancial statements, our responsibility is to read the other information and, in
doing 50, consider whether the other information 15 materially inconsistent with the financial 5tatement5 or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify Such material
inconsistencies or apparent material misstatements, we are required to determine whether there is a material
misstatement in the financial statements or a material misstatement of the other information. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact. We have nothing to report in this regard.
12

Report of Independent Auditors to the Trustees of
The British Occupational Hygiene Society
(A company limited by guarantee)
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees Report which includes the Di rector's report for the financial year
for which the financial statements are prepared is consistent with the f inancial statements,. and
the Report of the Directors included within the Trustees report has been prepared in accordance with
applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and it5 environment obtained in the course of the
audit. we have not identified material misstatements in the Director's report included within the Trustees report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires US to report
to you if, in our opinion..
adequate and proper accounting records have not been kept by the parent charitable company, or
returns adequate for our audit have not been received from branches not visited by us. or
Parent charitable company financial statements are not in agreement with the accounting records and
returns,. or
certain disclosures of trustee's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit,. or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemption from the requirement to
prepare a Strategic Report or in preparing the Trustees report.
Responsibilities of Trustees
As explained more fully in the Statement of Trustees Responsibilities set out on page eleven, the Trustees {who are
also the directors of the charitable com pany for the purposes of company lawl are responsible for the preparation
of the financial statement5 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 preparing the financial statements, the trustee5 are responsible for assessing the charitable company's ability to
continue as 3 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 charitable company or to cease operations, or
has no realistic alternative but to do so.
Auditors, responsibilities for the audit of the financial 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 a Report of the Auditors that includes our
opinion. Reasonable assurance is a high level of assurance, but 15 not a guarantee that an audit conducted in
accordance with ISAS {UKI will always detect a material misstaternent when it exists. Mi55tatements can arise from
fraud or error and are considered material if, 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.
13

Report of Independent Auditors to the Trustees of
The British Occupational Hygiene Society
(A company limited by guarantee)
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below-
Enquiring of management of any known or Suspected instances of fraud, as well as considering management's
assessment of the susceptibility of the financial statements to fraud.
Performing substantive testing over a selection of journal entries made in the period, to address the risk of fraud
due to management override of controls. With a focus on entries made by unusual team members or entries made
at unusual times or on unusual dates.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout
the audit.
Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with
provisions of relevant laws and regulations described as having a direct effect on the financial statements.
Specifically checking compliance with The Charity Commission a5 well 35 employment laws and regulations.
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate an
increased risk of material mi5Statement as a result of fraud, or management override.
Assessing accounting estimates which have a material impact of the year end accounts, to determine if there is
indication of management bias.
Despite the audit being planned and conducted in accordance with ISAS {UKI there remains an unavoidable risk
that material misstatements in the financial statements may not be detected owing to inherent limitations of the
audit, and that by their very nature, any such instances of fraud or irregularity li kely involve collusion, forgery,
intentional misrepresentations, or the override of internal controls.
A further description of our responsibilitie5 for the audit of the financial statements is located on the Financial
Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms part of our Report
of the Auditors.
14

Report of Independent Auditors to the Trustees of
The British Occupational Hygiene Society
{A company limited by guarantee)
Use of our report
This report is made solely to the company's members, a5 a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those
matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent
permitted by law, WÈ do not accept or assume responsibility to anyone otherthan the company and the company's
members as a body, for our audit work, for this report, or for the opinions we have formed.
James Liptrott Isenior Statutory Auditor)
For and on behalf of TC Group, statutory auditor
10 Stadium Business Court
Millennium Way
Pride Park
Derby
DE24 8HP
Date:
)1
|41LC
15

The British Occupational Hygiene Society
IA company limited by guarantee)
Statement of Financial Activities for the year ended 31 December 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
Unrestricted
Total
Notes
General
2024
2023
INCOME AND ENDOWMENTS
Donations and Legacies
Charitable Activities
Other Income
35,616
1,650,564
297
35,616
1,650,564
297
500
1,517,046
107
TOTAL INCOME
1,686,477
1,686,477
1,517,653
EXPENDITURE
Charitable Activities
516
11,847,9991
11,847,999)
11,613,642)
TOTAL EXPENDITURE
11,847,999)
11.847,9991
11,613,642)
Net Gains/Losses on Investment Assets
21,765
21,765
49,781
Net IExpenditurel/ Income
1139,7571
1139,7571
146.2081
Net Movement in Funds
1139,7571
1139,7571
146,2081
RECONCILIATION OF FUNDS:
Total Funds Brought Forward
1,254.536
1,254,536
1,300,744
Total Funds Carried Forward
22
1,114,779
1,114,779
1,254.536
All of the Charity's activities derive from continuing operation during the above two periods.
16

The British Octupational Hygiene Society
Company Number RC000858
Balance Sheet as at 31 December 2024
Notes
2024
2023
FIXED ASSETS
Intangible Assets
Tangible Assets
Investments
12
13
14
42,175
609,061
323,969
975,205
58,039
631,202
452,204
1,141,445
CURRENT ASSETS
Stocks
Debtors
Cash at Bank and in Hand
15
16
17
20,300
255,537
115,696
391,533
23,419
250,680
110,612
384,711
CREDITORS: Amounts falling due within one
year
18
1251,9591
(271,6201
NET CURRENT ASSErs
NET ASSETS
139,574
1,114,779
113,091
1.254.536
THE FUNDS OF THE CHARITY:
UNRESTRicfED INCOME FUNDS
Unrestricted f unds
1,114,779
1,254,536
TOTAL FUNDS
22
1,114,779
1,254.536
The accounts are prepared in accordance with the special provisions of Part 15 of the Companies Att 2006 relating
to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation
to members of the company.
ON BEHALF OF THE BOARD:
Mr P Gahir
Trustee
President
Approved by the Directors of the Company and Trustee5 of the Charity on 17 April 2025
The notes on pages 19 to 31 form part of these financial statements
17

The British Occupational Hygiene Society
Statement of Cash Flows for the Year Ended 31 December 2024
Notes
2024
2023
Cash Flows from Operating Activities
Net Cash IExpenditurel/ Income
1139,7571
146,208}
Adjustments to ta5h flow5 from non-cash
items
Depreciation and amortisation
Loss on disposal of tangible fixed assets
Net gains/losses on investment assets
42,324
208
121,7651
20.767
1118,9901
49,311
3,998
149.781)
3.528
142,680}
Working Capital Adjustments
Ilncreasel/decrease in stocks
Decrease in debtors
IDecreasel/increase in creditors
Increase in deferred income
15
16
18
3.119
14,8571
139,0351
19,375
121,3981
{9,697)
12,177
48,029
35,166
85,675
Net Cash Flows from Operating Activities
1140,3881
42,995
Cash flows from Investing Activities
Interest receivable and similar income
Purchase of fixed assets
Sale of investments
12/13
14,5271
150,000
140,398)
Net cash flows from Investing Activities
145,473
140,3981
Net Idecreasel/ increase in cash and cash
equivalent5
5,085
2,597
Cash and cash equivalents at l January
110,612
108,015
Cash and cash equivalents at 31 December
115,697
110,612
All of the cash flows are derived from continuing operations during the above two periods.
The note5 on pages 19 to 31 form part of these financial statements
18

The British Occupational Hygiene Society
{A company limited by guarantee)
Note5 to the Financial Statements
for the year ended 31 December 2024
STATUTORY INFORMATION
The British Occupational Hygiene Society is a private limited company, limited by guarantee, registered in
England and Wales. The company's registered number and registered office address can be found on the
company's information page. Each of the trustees is liable to contribute an amount not exceeding £1
towards the assets of the Charity in the event of liquidation.
ACCOUNTING POLICIES
The principal accounting policies are summarised below. The accounting policies have been applied
consistently throughout the period.
a) Basis of Preparation and Statement of Compliance
The financial statements have been prepared in accordance with the Accounting and Reporting by
Charities- 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 IFRS1021
(effective l January 20191- {Charities SORP IFRS1021}, The Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS1021 and the Companies Act 2006. Assets and liabilities are initially
recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy
notelsl.
The functional currency is pound5 Sterling because that is the currency of the primary economic
environment in which the Charity operates in.
The Charity meets the definition of a public benefit entity under FRSIO2.
b) Going Concern
The accounts are prepared on a going concern basis. The trustees consider that there are no material
uncertainties about the charitws ability to continue as a going concern.
c) Income Recognition
All income is recogni5ed once the Charity has entitlement to the income, it is probable that the income will
be received and the amount of the income receivable can be measured reliably.
Donations and Legacies
Donations are recognised when the Charity has been notified in writing of both the amount and settlement
date. In the event that a donation is subject to conditions that require a level of performance by the Charity
before the Charity is entitled to the funds, the income is deferred and not recognised until either th05e
conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and
it is probable that those conditions will be fulfilled in the reporting period.
Grants Receivable
Grants are recogni5ed when the Charity has an entitlement to the funds and any conditions linked to the
grants have been met. Where performance conditions are attached to the grant and are yet to be met. the
income is recognised as a liability and included on the balance sheet as deferred income to be released.
19

The British Occupational Hygiene Society
(A company limited by guarantee)
Notes to the Financial Statements
for the year ended 31 December 2024- continued
Deferred Income
Deferred income represents amounts received for future periods and is released to incoming resources in
the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods- or
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Income received in respect of future events is recognised when the event substantially occurs. Subscription
income is recognised over the period of time to which the subscription relates.
Investment Income
Dividends are recognised once the dividend has been declared and notification has been received of the
dividend due.
d) Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measure reliably. All costs are allocated to the
applicable expenditure heading that aggregate similar c05t5 to that category. Where costs cannot be
directly attributed to particular headings they have been allocated on a basis consistent with the use of
resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated
on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
Charitable Artivities
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
Governance Costs
These include the costs attributable to the Charity's compliance with constitutional and statutory
requirements, including audit, strategic management and trustee's meetings and reimbursed expenses.
e) Interest Receivable
Interest is included when receivable by the charity.
f) Fund Accounting
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the Charitv.
g) Government Grant5
Government grants are recognised based on the accrual model and are measured at the fair value of the
asset received or receivable. Grants are classified as relating either to revenue or to assets. Grant5 relating
to revenue are recognised in income over the period in which the related costs are recognised. Grants
relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating
to an a55et is deferred, it is recognised as deferred income.
20

The British Occupational Hygiene Society
{A company limited by guarantee)
Notes to the Financial Statements
for the year ended 31 December 2024- continued
h) Fixed Assets
All tangible fixed assets purchased that have a cost of more than £500 and an expected useful economic
life that exceeds one year are capitalised. Tangible fixed asset5 are initially recognised at cost less
accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at the following rates so as to write off the cost, less any estimated residual value,
over their estimated useful economic life.
Leasehold Property
Office Equipment
Fixtures and Fittings
Straight line over 50 years
33.33% straight line
20% straight line
Intangible assets are initially measured at cost less accumulated amortisation and any accumulated
impairment losses.
Amortisation is provided at the following rates so as to write off the cost, less any estimated residual value,
over their estimated useful economic life.
IT Software
5 years straight line
Other intangibles consist of arms and a crest which are deemed to have an infinite life
so no amortisation is charged on these.
i) Fixed Asset Investments
Fixed asset investments, other than programme related investments, are included at market value at the
balance sheet date. Realised gains and losses on investments are calculated a5 the difference between
sales proceeds and their market value at the start of the year, or their subsequent C05t5. and are charged
or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in the market value during the year and are credited
or charged to the Statement of Financial Activities based on the market value at the year end.
j} Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. after due
regard for obsolete and slow-moving stocks. Cost is determined using the fir5t-in, fir5t-out {FIFOI.
k) Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary
course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at
amortised cost using the effective interest method, less provision for impairment. A provision for the
impairment of trade debtors is established where there is objective evidence that the Charity will not be
able to collect all amounts due according to the original terms of the receivables
l) Cash at Bank and in Hand
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk
of change in value.
21

The British Occupational Hygiene Society
{A company limited by Euarantee)
Notes to the Financial Statements
for the year ended 31 December 2024- continued
m) Creditors and Provisions
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have
an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least
twelve months after the reporting date. If there is an unconditional right to defer settlement for at least
twelve months after the reporting date, they are presented as non-current l labilities.
n) Pensions and other Post Retirement Obligations
The charitable company operates a def ined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the period to
which they relate.
o) Financial Instruments
The Charity has financial assets and financi31 liabilities of a kind that qualify as basic financial instruments.
Basic financial instrument5 are initially recognised at transaction value and subsequently measured at their
settlement value.
p) Significant judgements and estjmates
The preparation of the financial statements requires management to make estimates and assumptions that
affect the reported amount of assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during the reporting period.
The key estimate5 and assumptions used in these financial statements are detailed in notes 2c and 2h.
3. Income from Donations and Legacies
Unrestricted Funds
General
2024
Donations and Legacies
Donations
23,647
23,647
Grants including capital grants
Government Grants
11,969
11,969
35.616
35.616
Unrestricted Funds
General
2023
Donations and Legacies
Donations
500
500
500
500
22

The British Occupational Hygiene Society
{A company limited by guarantee)
Notes to the Financial Statements
for the year ended 31 December 2024- continued
4. Income from Charitable Activities
Unrestricted Fund5
General
2024
2023
Qualifications
Membership Services
Conference and Events
Publications
Schemes and Services
Governance & Sponsorship
732,611
177,950
448,216
281,147
732,611
177,950
448,216
281,147
775,863
149,472
268.826
263.804
59.081
10,640
1,650,564
10,640
1,650,564
1,517,046
5. Expenditure on Charitable Activities
Unrestricted Funds
General
Total
2024
Qualifications
Membership Services
Conference and Events
Publications
Schemes and Services
Head Office
Marketing and Communications
Leadership
587,821
168.827
476,069
90,829
587.821
168,827
476,069
90,829
200.022
54,684
47,833
1,626,085
200,022
54,684
47,833
1,626.085
Unrestricted Funds
General
Total
2023
Qualifications
Membership Services
Conference and Events
Publications
Schemes and Services
Head Office
Marketing and Communications
Leadership
486,000
160.907
311,231
84,754
57,640
204,284
49,418
42,878
1.397,112
486,000
160,907
311,231
84,754
57,640
204,284
49,418
42,878
1.397,112
In addition to the expenditure analysed above, there are also governance costs of £221,914 12023:
£216,530) which relate directly to charitable activities. See note 6 for further details.
23

The British Occupational Hygiene Society
{A company limited by guarantee)
Notes to the Financial Statements
for the year ended 31 December 2024- continued
6. Analysis of Governance and Support Costs
Governance Costs
Unrestricted Funds
General
Total
2024
Staff Costs
Wages and Salaries
Social Security costs
Pension costs
155,247
14,918
7.355
155.247
14,918
7.355
Audit Fees
Audit of the financial Statements
Other fees paid to accountants
3.750
2,000
3,750
2,000
Governance Overheads
Board & Faculty Expenses
24,562
14,082
221,914
24,562
14,082
221,914
Unrestricted Fund5
General
Total
2023
Staff Costs
Wages and Salaries
Social Security Costs
Pension costs
147,449
15,034
6,861
147,449
15,034
6,861
Audit Fees
Audit of the financial Statements
Other fees paid to auditors
3.750
2.230
3,750
2,230
Governance Overheads
Board & Faculty Expenses
24,709
16,496
216,530
24,709
16,496
216,530
7. Net Incoming/ Outgoing Resources
Net loutgoingll incoming resources for the year include:
2024
2023
Operating leases - Other assets
Audit Fees
Depreciation/Amortisation of fixed assets
2,334
3,750
42,324
2,574
3,750
49,311
24

The British Occupational Hygiene Society
(A company limited by guarantee}
Notes to the Financial Statements
for the year ended 31 December 2024- continued
8. Trustees Remuneration and Expenses
No trustees, nor any persons connected with them, have received any remuneration from the Charity
during the year.
No trustees have received any other benefit from the charity during the year.
11 Trustees received reimbursement of expenses amounting to £12,945 in the current year12023: 14
trustees £13, 1531.
9. Staff Costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were:
Wages and Salaries
Social Security costs
Pension costs
Other staff costs
680,646
57,071
33,968
23,236
794,921
632,200
50,688
30.818
14,089
727,795
The monthly average number of personal (including senior management/ leadership team) employed by
the Charity during the year expressed as full time equivalents was as follows:
2024
2023
Charitable
Management
19
19
20
20
The number of employee5 whose emoluments fell within the following bands was:
2024
2023
£80,001- £90,000
The total employee benefits of the key management personnel of the Charity were £85,05612023:
£81,410).
25

The British Occupational Hygiene Society
(A company limited by guarantee)
Notes to the Financial Statements
for the year ended 31 December 2024- continued
10. Auditors, Remuneration
2024
2023
Audit of the Financial Statements
3,750
3,750
Other fees to auditOf5
Fees payable to auditors for non-audit services
2,000
2.230
11. Taxation
The Charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes.
12. Intangible Assets
IT Software
Other
Intangibles
Total
Cost
At l January 2024
Additions
Disposals
At 31 December 2024
120,730
19.480
140.210
120,730
19,480
140,210
Amortisation and Impairment
At l January 2024
Charge for the year
Eliminated on disposals
At 31 December 2024
82,171
15,864
82,171
15,864
98,035
98,035
Net Book Value
At 31 December 2024
22,695
19,480
42,175
At 31 December 2023
38.559
19,480
58,039
26

The British Occupational Hygiene Society
{A company limited by guarantee}
Notes to the Financial Statements
for the year ended 31 December 2024- continued
13. Tangible Fixed Assets
Leasehold
Buildings
Furniture and
Equipment
Total
Cost
At l January 2024
Additions
Disposals
At 31 December 2024
620,588
67,571
4,527
{7501
71,348
688,159
4,527
1750
691,936
620,588
Depreciation
At l January 2024
Charge for the year
Eliminated on disposals
At 31 December 2024
29.164
10.600
27,793
15,860
15421
43,111
56,957
26,460
15421
82,875
39,764
Net Book Value
At 31 December 2024
580,824
28,237
609,061
At 31 December 2023
591,424
39.778
631.202
14. Fixed Asset Investments
2024
2023
Other Investments
323,969
452,204
27

The Britlsh Occupational Hygiene Society
(A company limited by guarantee)
Notes to the Financial Statements
for the year ended 31 December 2024- continued
Other Investments
Listed
Investments
Total
Valuation
At l January 2024
Revaluation
Disposals at market value
At 31 December 2024
452,204
15.682
1143,9171
323,969
452,204
15,682
1143.9171
323,969
Net Book Value
At 31 December 2024
323.969
323,969
At 31 December 2023
452,204
452.204
The historical cost of the listed investments at 31 December 2024 was £258,506 {2023.. £402,423).
The investment is in CCLA Charities Investment Fund.
15. Stock
2024
2023
Stocks
20,300
23,419
16. Debtors
2024
2023
Trade debtors
Prepayments and other debtors
96,438
159,099
110,280
140,400
255,537
250,680
17. Cash and cash equivalents
2024
2023
Cash at bank
115,696
110,612
28

The British Occupational Hygiene Society
(A tompany limited by guarantee)
Note5 to the Financial Statements
for the year ended 31 December 2024- continued
18. Creditors: Amounts falling due within one year
2024
2023
Trade creditors
Other taxation and social security
Accruals and other creditors
Deferred income and advanced payments
92,568
13,569
61,916
83,906
251,959
154,301
22,746
30,042
64.531
271,620
2024
2023
Deferred Income
Deferred income at l January 2024
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end
56,221
178,9391
156,2211
178.9391
16,520
156,2211
116,5201
156.2211
19. Obligations under leases and hire purchase contracts
Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
2024
2023
Other
Within one year
Between one and five years
3,320
10,151
13,471
1,360
2,598
3,958
20. Pension and other schemes
Defined contribution pension scheme
The Charity operated a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable bythe Charity to the Scheme and amounted to £33,968 {2023.. £30,818).
21. Commitments
Capital Commitment5
The total amount contracted for but not provided in the financial statements was £Nil12023'. £Nill.
29

The British Occupational Hygiene Society
(A company limited by guarantee)
Notes to the Financial Statements
for the year ended 31 December 2024- continued
22. Funds
Balance
atl
January
2024
Incoming
Resources
Resources
Expenses
Other
recognised
Gains/(lossesl
Balance at
31
December
2024
Unrestrirted
General
1.254,536
1,686,477
11,847,999)
21,765
1,114,779
Balance
atl
January
2023
Incoming
Resources
Resources
Expen5e5
Other
recognised
Gains/(lossesl
Balance at
31
December
2023
Unrestricted
General
1,300,744
1,517,653
11,613,642)
49,781
1,254,536
23. Analysis of net assets between funds
Unrestricted
Funds
General
Total funds at
31 December
2024
Fixed assets
Fixed asset investments
Current assets
Current liabilities
651.236
323,969
393,956
1254,3821
651,236
323,969
393,956
1254,3821
Total net assets
1,114,779
1,114,779
Unrestricted
Funds
General
Total funds at
31 December
2023
Fixed assets
Fixed asset investments
Current assets
Current liabilities
689,241
452,204
384.711
1271,6201
689,241
452.204
384,711
1271,6201
Total net assets
1,254,536
1,254,536
30

The British Otcupational Hygiene Society
(A company limited by guarantee}
Notes to the Financial Statements
for the year ended 31 December 2024- continued
24. Analysis of net fund5
At l January
2024
Financing
cash flows
At31
December
2024
Cash at bank and in hand
110,612
5,085
115,697
Net Debt
110,612
5,085
115,697
25. Related Party Transactions
Certain Trustees of the British Occupational Hygiene Society also have relationships with other organisations
with whom the Charity interacts. These transactions are summarised as follows..
During the year 412023 - 41 companies were charged £34,80812023.. £36,348) for courses, training provider
services and listings. £l,00012023: £1,460) was owing to the Charity at the year end and is included within
debtors.
During the year Nil (2023- 11 company charged the Charity £Nil {2023: £1501 for consultancy, examiners and
markers fees.
31