iOH
Financial Statements For the period ended 5[th] April 2025
Charity number: 1205635
iOH
Index to the Financial Statements for the period ended 5[th] April 2025
| Pages | |
|---|---|
| Report of the trustees | Appendix |
| Independent examiner’s report | 2-3 |
| Statement of fnancial actvites | 4 |
| Balance sheet | 5 |
| Notes to the fnancial statements | 6-9 |
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iOH
Report of the Trustees of iOH for the period ended 5[th] April 2025
Independent Examiner’s report to the Trustees of iOH
I report to the Charity Trustees on my examination of the financial statements of the Charity for the period ended 5[th] April 2025, which are set out on pages 4 to 9.
As the Trustees of the Charity, you are responsible for the preparation of the financial statements in accordance with the requirement of The Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable directions given by The Charities Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) in preference to the Accounting and Reporting by charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or that the financial statements:
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do not accord with those records; or
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do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a “true and fair” view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
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iOH
Independent Examiner’s report to the Trustees of iOH (cont.)
This report is made solely to the Charity’s Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an Independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body, for my work or for this report.
Signed:
Dated: 27 August 2025
Susan Robinson BA FCA FCIE DChA 20 Lychfield Drive ME2 3LY
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iOH
Statement of financial activities For the period ended 5 April 2025
| Notes INCOME AND ENDOWMENTS Donatons received 4 Subscriptons Book royaltes Income including sponsorship Other Interest Income from pre-charitable status TOTAL INCOME EXPENDITURE Charitable actvites 5 TOTAL EXPENDITURE NET MOVEMENT IN FUNDS Total funds at beginning of year TOTAL FUNDS AT END OF YEAR |
Restricted Funds Unrestricted Funds 2025 Total £ £ - 11,808 11,808 - 15,210 15,210 - 406 406 - 9,037 9,037 - 376 376 - 776 776 - 34,131 34,131 |
|---|---|
| - 71,744 71,744 - 31,307 31,307 |
|
| - 31,307 31,307 |
|
| - 40,437 40,437 - - - |
|
| - 40,437 40,437 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 6 to 9 form part of these financial statements.
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iOH
Balance sheet As at 5[th] April 2025
| Notes CURRENT ASSETS Debtors 8 Cash at bank and in hand Creditors: amounts falling due within one year 9 NET CURRENT ASSETS TOTAL NET ASSETS FUNDS Unrestricted funds 10 Restricted funds TOTAL FUNDS |
2025 £ 2,485 38,265 40,750 313 40,437 40,437 40,437 - 40,437 |
|
|---|---|---|
| - | ||
The financial statements were approved and authorised for issue by the Trustees on 21 August 2025 and signed on their behalf by:
Eleanor (Lynn) Pratt President
The notes on pages 6 to 9 form part of these financial statements.
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iOH
Notes to the financial statements For the period ended 5[th] April 2025
1. General information
iOH is Charitable Incorporate Organisation in England and Wales, number 1205635. Its registered office is 61 Waverly Road, Kenilworth, CV8 1JL. The principal objective of the Charity is to improve the health of working-age population by empowering Occupational Health professionals with the knowledge, skills and networks they need to deliver highquality, evidence-based care. There have been no changes to the objectives of the Society during the period.
2. Accounting policies
2.1 Basis of preparation
The financial Statements have been prepared in accordance with the Charities Statement of Recommended Practice for the application of the Financial Reporting Standard to charities (FRS 102).
The financial Statements have been prepared to give a true and fair view and on a going concern basis. The Association meets the definition of a public benefit entity under FRS 102.
2.2 Going Concern
The Trustees believe the use of going concern is appropriate based on an assessment of events or conditions that might pertain over a period of at least one year from the date of authorisation for release of the Financial Statements.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and it can be measured reliably.
No income tax is recoverable in relation to donations received under Gift Aid or deeds of covenant.
Subscriptions are recognised when received.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to a third party and the amount can be measured reliably.
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iOH
Notes to the financial statements For the period ended 5[th] April 2025
2. Accounting policies (continued)
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably.
2.6 Taxation
The Charity is considered to meet the definition of a charitable company for UK corporation tax purposes as set out in Paragraph 1, Schedule 6 of the Finance Act 2010.
2.7 Debtors
Debtors are recognised at the settlement amount.
2.8 Cash at bank and in hand
Cash at bank in hand includes cash only. There are no short-term highly liquid investments.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement and it can be estimated reliably.
Liabilities are recognised at the amount the Charity anticipates it will pay to settle the debt.
2.10 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
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iOH
Notes to the financial statements For the period ended 5[th] April 2025
3. Critical accounting estimates and areas of judgement
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity does not currently have any significant accounting estimates or areas of judgement.
4. Donations received
The charity received £34,131 from the organisation that was in place prior to receiving charitable status.
5. Charitable activities
Charitable Activities:
| Charitable Activities: | Charitable Activities: |
|---|---|
| £ | |
| Grants 1,478 | |
| RAML 17,019 | |
| Website | 5,433 |
| Gifts and Subscriptions | 883 |
| Donations | 1,100 |
| Running costs | 5,394 |
| Total |
31307 |
Nil of the above expenditure was restricted.
6. Trustees and related parties
No Trustees received any remuneration or benefits.
3 Trustees and 3 board members received reimbursed expenses totalling £640.72 mainly in respect of train travel and refreshment costs relating to charitable activities
7. Employees
The Association has no employees.
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iOH
Notes to the financial statements For the period ended 5[th] April 2025
8. Debtors
| Sundry Debtors | 2025 £ 2,485 |
|---|---|
| 2,485 |
The Association has claimed £0 from HM Revenue & Customs by way of Gift Aid in respect of notional tax paid on subscriptions and donations made by members during the period to 5[th] April 2025.
9. Creditors: amounts falling due within one year
| 2025 | |
|---|---|
| £ | |
| Other creditors | 313 |
10. Statement of funds
| Balance at beginning of period Income Expenditure Balance at end of period |
2025 Restricted unrestricted £ £ £ Total - - - - 71,744 71,744 - (31,307) (31,307) |
|---|---|
| - 40,437 40,437 |
The funds carried forward are unrestricted and are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.
11. Related party transactions
The Association has not entered into any related party transactions during the financial period and there are no balances outstanding with any related parties at the balance sheet date.
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