| Page | |||||
|---|---|---|---|---|---|
| Report ofthe Trustees | I | to | 5 | ||
| Report ofthe Independent Auditors |
6 | to | 7 | ||
| Statement ofFinancial | Activities | ||||
| Balance Sheet | |||||
| Cash Flow Statement | 10 | ||||
| Notes to the Cash Flow Statement | |||||
| Notes to thc Financial | Statements | 12 | to | 19 | |
| Detailed Statement of | Financial | Activities | 20 | to | 21 |
| for the Year Ended 3 | 1 October 20 | 20 | |||||
|---|---|---|---|---|---|---|---|
| 31.10.20 | 31.10.19 | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| funds | fund | funds | funds | ||||
| Notes | |||||||
| INCOME AND ENDOWMENTS | FROM | ||||||
| Charitable activities |
|||||||
| Member company subscriptions |
23,063 | 23,063 | 20,867 | ||||
| Sales ofvaccines 8c first aid supplies | 12,145 | 12,145 | 10,453 | ||||
| Health Assessment/Surveillance | 341,224 | 341,224 | 473,329 | ||||
| Audiometry | 4,920 | 4,920 | 11,522 | ||||
| Health screening | 296 | 296 | 1,369 | ||||
| Training | 72,934 | 72,934 | 91,578 | ||||
| Physiotherapy | 3,638 | 3,638 | 4,765 | ||||
| Additional MO/OHN |
time | 131,129 | 131,129 | 112,869 | |||
| Counselling | 19,899 | 19,899 | 26,718 | ||||
| Specific member contracts | 619 | 619 | 855 | ||||
| Investment income |
8 | 8 | |||||
| Other income | 71,060 | 71,060 | 13,628 | ||||
| Total | 680,935 | 680,935 | 767,953 | ||||
| EXPENDITURE ON | |||||||
| Charitable activities |
|||||||
| Member company subscriptions |
278,085 | 278,085 | 258,755 | ||||
| Sales ofvaccines k first aid supplies | 30,065 | 30,065 | 5,093 | ||||
| Health Assessment/Surveillance | 241,415 | 241,415 | 285,292 | ||||
| Audiometry | 6,691 | 6,691 | 10,188 | ||||
| Training | 32,356 | 32,356 | 61,134 | ||||
| Physiotherapy | 2,775 | 2,775 | 5,095 | ||||
| Additional MO/OHN |
time | 96,753 | 96,753 | 76,418 | |||
| Counselling | 13,823 | 13,823 | 20,380 | ||||
| Specific member contracts |
18,430 | 18,430 | 30,568 | ||||
| Other | 6,584 | 6,584 | 3,766 | ||||
| Total | 726,977 | 726,977 | 756,689 | ||||
| NET INCOM E/(EXPENDITURE) | (46,042) | (46,042) | 11,264 | ||||
| RECONCILIATION | OF FUNDS | ||||||
| Total funds brought | forward | 356,796 | 356,796 | 345,532 | |||
| TOTAL FUNDS CARRIED FORWARD | 310,754 | 310,754 | 356,796 |
| 31.10.20 | 31.10.19 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | |||||
| FIXEDASSETS | |||||
| Tangible assets | 10 | 245,936 | 245,936 | 253,965 | |
| CURRENT ASSETS | |||||
| Stocks | 11 | 1,731 | 1,731 | 2,725 | |
| Debtors | 12 | 97,961 | 97,961 | 96,165 | |
| Prcpaymcnts and accnicd income |
11,999 | 11,999 | 12,285 | ||
| Cash at bank and in hand | 30,024 | 30,024 | 33,748 | ||
| 141,715 | 141,715 | 144,923 | |||
| CREDITORS | |||||
| Amounts falling duc within onc year |
13 | (45,552) | (45,552) | (39,713) | |
| NET CURRENT ASSETS | 96,163 | 96,163 | 105,210 | ||
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 342,099 | 342,099 | 359,175 | ||
| CREDITORS | |||||
| Amounts falling duc after morc than one year |
14 | (28,935) | (28,935) | ||
| ACCRUALS AND DEFERRED INCOME | 16 | (2,410) | (2,410) | (2,379) | |
| NET ASSETS | 310,754 | 310,754 | 356,796 | ||
| FUNDS | 17 | ||||
| Unrestricted funds |
310,754 | 356,796 | |||
| TOTAL FUNDS | 310,754 | 356,796 |
| Cash Flow Statement | |||||
|---|---|---|---|---|---|
| for the Year Ended 310ctober 2020 | |||||
| 31.10.20 | 31.10.19 | ||||
| Notes | |||||
| Cash flows from operating | activities | ||||
| Cash generated from operations |
(27,363) | 3,651 | |||
| Net cash (used in)/provided | by operating | activities | (27,363) | 3,651 | |
| Cash flows from investing | activities | ||||
| Purchase oftangible fixed assets |
(5,303) | (5,221) | |||
| Interest received | 8 | ||||
| Net cash used in investing | activities | (5,295) | (5,221) | ||
| Cash flows from financing | activities | ||||
| New loans in year | 28,934 | ||||
| Loan repayments in year |
(5,505 ) | ||||
| Net cash provided by/(used |
in) financing | activities | 28,934 | (5,505) | |
| Change in cash and cash |
equivalents | in | |||
| the reporting period |
(3,724) | (7,075) | |||
| Cash and cash equivalents | at the | ||||
| beginning ofthe reporting |
period | 33,748 | 40,823 | ||
| Cash and cash equivalents | at thc end | of | |||
| the reporting period |
30,024 | 33,748 |
| OPERATING ACTIVITI | ES | |||
|---|---|---|---|---|
| 31.10.20 | 31.10.19 | |||
| Net (expenditure)/income | for the reporting | period (as per the | ||
| Statement ofFinancial Activities) | (46,042) | 11,264 | ||
| Adjustments for: |
||||
| Depreciation charges |
13,333 | 16,095 | ||
| Interest received | (8) | |||
| Decrease/(increase) in stocks |
994 | (1,645) | ||
| Increase in debtors |
(1,510) | (15,681) | ||
| Increase/(decrease) in creditors |
5,870 | (6,382) | ||
| Net cash (used in)/provided | by operations | (27,363) | 3,651 |
| At 1.11.19 | Cash flow | At 31.10.20 | ||
|---|---|---|---|---|
| .f. | ||||
| Net cash | ||||
| Cash at bank and in hand | 33,748 | (3,724) | 30,024 | |
| 33,748 | (3,724) | 30,024 | ||
| Debt | ||||
| Debts falling due after | I year | (28,935) | (28,935) | |
| (28,935) | (28,935) | |||
| Total | 33,748 | (32,659) | 1,089 |
| Freehold property | Specialist workshop | 50years |
|---|---|---|
| Motor vehicles | 20% on cost | |
| Medical cquipmcnt | 20% on cost |
| 31.10.20 | 31.10.19 | ||||||
|---|---|---|---|---|---|---|---|
| Deposit account interest | |||||||
| INCOME FROM CHARITABLE ACTIVITIES | |||||||
| 31.10.20 | 31.10.19 | ||||||
| Activity | |||||||
| Mcmbcr companies | |||||||
| subscriptions | Member company | subscriptions | 23,063 | 20,867 | |||
| Sale ofmedical supplies |
Sales ofvaccines & | first aid supplies | 12,145 | 10,453 | |||
| Health assessments/ | |||||||
| surveillance | Health Assessment/Surveillance | 341,224 | 473,329 | ||||
| Audiometry | Audiometry | 4,920 | 11,522 | ||||
| Health screening executive | |||||||
| health, well woman, |
well man | Health screening | 296 | 1,369 | |||
| Training —first aid manual |
|||||||
| handling | Training | 72,934 | 91,578 | ||||
| Physiotherapy | Physiotherapy | 3,638 | 4,765 | ||||
| Additional MO/OHN |
time | Additional | MO/OHN | time | 131,129 | 112,869 | |
| Counselling | Counselling | 19,899 | 26,718 | ||||
| Specific member contracts | Specific member contracts | 619 | 855 | ||||
| 609,867 | 754,325 |
| CHARITABLE | ACT | IVITIES | COSTS | ||||
|---|---|---|---|---|---|---|---|
| Suppoit | |||||||
| Direct | costs (see | ||||||
| Costs | note 5) | Totals | |||||
| Member company Sales ofvaccines |
subscriptions &first aid supplies |
74,272 3,999 |
203,813 26,066 |
278,085 30,065 |
|||
| Health Assessment/Surveillance | ]03,963 | 137,452 | 241,415 | ||||
| Audiometry | 1,999 | 4,692 | 6,691 | ||||
| Training | 23,991 | 8,365 | 32,356 | ||||
| Physiotherapy | 1,999 | 776 | 2,775 | ||||
| Additional MO/OHN |
time | 41,985 | 54,768 | 96,753 | |||
| Counselling Specific member |
contracts | 5,999 7,997 |
7,824 10,433 |
13,823 18,430 |
|||
| 266,204 | 454,189 | 720,393 | |||||
| SUPPORT COSTS | |||||||
| Human | Governance | ||||||
| Management | Finance | resources | costs | Totals | |||
| Other resources expended | 6,584 | 6,584 | |||||
| Member company | |||||||
| subscriptions | 2,325 | 1,558 | 199,930 | 203,813 | |||
| Sales ofvaccines | & first aid | ||||||
| supplies | 1,739 | 24,327 | 26,066 | ||||
| Health | |||||||
| Assessment/Surveillance | 30,010 | 107,442 | 137,452 | ||||
| Audiometry | 638 | 4,054 | 4,692 | ||||
| Training | 6,337 | 2,028 | 8,365 | ||||
| Physiotherapy | 776 | 776 | |||||
| Additional MO/OHN |
time | 12,196 | 42,572 | 54,768 | |||
| Counselling Specific member |
contracts | 1,742 2,324 |
6,082 8,109 |
7,824 10,433 |
|||
| 58,087 | 1,558 | 394,544 | 6,584 | 460,773 |
| 31.10.20 | 31.10.19 |
|---|---|
| 4,204 | 2,076 |
| 13,332 | 16,095 |
| 31.10.20 | 31.10.19 | ||
|---|---|---|---|
| E | |||
| Wages | and salaries | 506,096 | 507,804 |
| Social | security costs | 26,995 | 24,339 |
| Other | pension costs | 23,767 | 28,214 |
| 556,858 | 560,357 |
| 31.10.20 | 31.10.19 | |
|---|---|---|
| Nursing | 6 | 6 |
| Administration | 7 | 6 |
| 13 | 12 |
| Unrestricted | Restricted | Total | ||||
|---|---|---|---|---|---|---|
| funds | fund | funds | ||||
| INCOME AND | ENDOWMENTS | FROM | ||||
| Charitable activities |
||||||
| Member company | subscriptions | 20,867 | 20,867 | |||
| Sales ofvaccines | &first aid supplies | 10,453 | 10,453 | |||
| Health Assessment/Surveillance | 473,329 | 473,329 | ||||
| Audiometry | 11,522 | 11,522 | ||||
| Health screening | 1,369 | 1,369 | ||||
| Training | 91,578 | 91,578 | ||||
| Physiotherapy | 4,765 | 4,765 | ||||
| Additional MO/OHN |
time | 112,869 | 112,869 | |||
| Counselling | 26,718 | 26,718 | ||||
| Specific member | contracts | 855 | 855 | |||
| Other income | 13,628 | 13,628 | ||||
| Total | 767,953 | 767,953 |
| COMPARATIVES F | OR THE STATEMENT | OF FINANCIAL | ACTIVITIES | - continued | ||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | fund | funds | ||||
| Charitable activities |
||||||
| Member company subscriptions |
258,755 | 258,755 | ||||
| Sales ofvaccines &first aid supplies | 5,093 | 5,093 | ||||
| Health Assessment/Surveillance | 285,292 | 285,292 | ||||
| Audiometry | 10,188 | 10,188 | ||||
| Training | 61,134 | 61,134 | ||||
| Physiotherapy | 5,095 | 5,095 | ||||
| Additional MO/OHN |
time | 76,418 | 76,418 | |||
| Counsel ling | 20,380 | 20,380 | ||||
| Specific member contracts | 30,568 | 30,568 | ||||
| Other | 3,766 | 3,766 | ||||
| Total | 756,689 | 756,689 | ||||
| NET INCOME | 11,264 | 11,264 | ||||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought | forward | 345,532 | 345,532 | |||
| TOTAL FUNDS CARRIED FORWARD | 356,796 | 356,796 | ||||
| 10. | TANGIBLE FIXED | ASSETS | ||||
| Fixtures | ||||||
| Freehold | and | Motor | Medical | |||
| property | fittings | vehicles | equipment | Totals | ||
| COST | ||||||
| At 1 November 2019 |
400,000 | 120,709 | 4,995 | 69,926 | 595,630 | |
| Additions | 5,153 | 150 | 5,303 | |||
| At 31 October 2020 | 400,000 | 125,862 | 4,995 | 70,076 | 600,933 | |
| DEPRE CIATION | ||||||
| At I November 2019 | 163,802 | 110,614 | 4,829 | 62,420 | 341,665 | |
| Charge for year | 5,600 | 4,116 | 166 | 3,450 | 13,332 | |
| At 31 October 2020 | 169,402 | 114,730 | 4,995 | 65,870 | 354,997 | |
| NET BOOK VALUE | ||||||
| At 31 October 2020 | 230,598 | 11,132 | 4,206 | 245,936 | ||
| At 31 October 2019 | 236,198 | 10,095 | 166 | 7,506 | 253,965 |
| 11. | STOCKS | ||
|---|---|---|---|
| 31.10.20 | 31.10.19 | ||
| Stocks | 1,731 | 2,725 | |
| 12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 31.10.20 | 31.10.19 | ||
| Trade debtors | 97,961 | 96,165 | |
| 13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 31.10.20 | 31.10.19 | ||
| Trade creditors | 28,741 | 26,920 | |
| Social security and other taxes | 11,044 | 7,285 | |
| VAT | 5,767 | 5,508 | |
| 45,552 | 39,713 | ||
| 14. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||
| 31.10.20 | 31.10.19 | ||
| Other loans (see note 15) | 28,935 | ||
| 15. | LOANS | ||
| An analysis ofthe maturity ofloans is given below: | |||
| 31.10.20 | 31.10.19 | ||
| Amounts falling due in more than five years: |
|||
| Repayable by instalmcnts: |
|||
| Other loans more 5yrs instal | 28,935 | ||
| 16. | ACCRUALS AND DEFERRED INCOME | ||
| 31.10.20 | 31.10.19 | ||
| Accruals and deferred income |
2,410 | 2,379 |
| MOVEM | ENT | IN F | UNDS | |||||
|---|---|---|---|---|---|---|---|---|
| Net | ||||||||
| At | movcmcnt | At | ||||||
| 1.11.19 | in funds | 31.10.20 | ||||||
| Unrestricted | funds | |||||||
| General | fund | 67,972 | (46,042 ) | 21,930 | ||||
| Property | replacement | reserve | 277,775 | 277,775 | ||||
| Grant Account | Reserve | 11,049 | 11,049 | |||||
| 356,796 | (46,042) | 310,754 | ||||||
| TOTAL | FUNDS | 356,796 | (46,042) | 310,754 | ||||
| Net movement | in funds, included | in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||||
| resources | expended | in funds | ||||||
| Unrestricted | funds | |||||||
| General | fund | 680,935 | (726,977) | (46,042 ) | ||||
| TOTAL | FUNDS | 680,935 | (726,977) | (46,042) | ||||
| Comparatives | for movement | in | funds | |||||
| Net | ||||||||
| At | movement | At | ||||||
| 1.11.18 | in funds | 31.10.19 | ||||||
| Unr estr | icted | funds | ||||||
| General | fund | 56,708 | 11,264 | 67,972 | ||||
| Property | replacement | reserve | 277,775 | 277,775 | ||||
| Grant Account Reserve | 11,049 | 11,049 | ||||||
| 345,532 | 11,264 | 356,796 | ||||||
| TOTAL | FUNDS | 345,532 | 11,264 | 356,796 |
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| Unrestricted | funds | ||||
| General | fund | 767,953 | (756,689) | 11,264 | |
| TOTAL | FUNDS | 767,953 | (756,689) | 11,264 |
| Net | ||||||
|---|---|---|---|---|---|---|
| nlovcmcnt | At | |||||
| in funds | 31.10.20 | |||||
| Unrestricted | funds | |||||
| General | fund | 56,708 | (34,778) | 21,930 | ||
| Property | replacement | reserve | 277,775 | 277,775 | ||
| Grant Account | Reserve | 11,049 | 11,049 | |||
| 345,532 | (34,778) | 310,754 | ||||
| TOTAL | FUNDS | 345,532 | (34,778) | 310,754 |
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| Un restricted fu nds | |||
| General fund |
1,448,888 | (1,483,666) | (34,778) |
| TOTAL FUNDS | 1,448,888 | (1,483,666) | (34,778) |
| Detailed Statement | ofFinancial | ofFinancial | ofFinancial | Activities | Activities | ||
|---|---|---|---|---|---|---|---|
| for the Year Ended | 31October | 2020 | |||||
| 31.10.20 | 31.10.19 | ||||||
| INCOME AND ENDOWMENTS | |||||||
| Investment income |
|||||||
| Deposit account interest | |||||||
| Charitable activities |
|||||||
| Member companies | subscriptions | 23,063 | 20,867 | ||||
| Health assessments/ | surveillance | 341,224 | 473,329 | ||||
| Audiometry | 4,920 | 11,522 | |||||
| Health screening executive |
health, | well woman, | |||||
| well man | 296 | 1,369 | |||||
| Training - first aid manual | handling | 72,934 | 91,578 | ||||
| Physiotherapy | 3,638 | 4,765 | |||||
| Additional MO/OHN |
time | 131,129 | 112,869 | ||||
| Specific member contracts | 619 | 855 | |||||
| Sale ofmedical supplies |
12,145 | 10,453 | |||||
| Counselling | 19,899 | 26,718 | |||||
| 609,867 | 754,325 | ||||||
| Other income | |||||||
| Rental ofrooms | 6,996 | 13,628 | |||||
| COVID19 Aid | 64,064 | ||||||
| 71,060 | 13,628 | ||||||
| Total incoming resources | 680,935 | 767,953 | |||||
| EXPENDITURE | |||||||
| Charitable activities |
|||||||
| Wages | 135,319 | 130,353 | |||||
| Social security | 26,995 | 24,339 | |||||
| Selfemployed professional |
fees | 74,176 | 94,789 | ||||
| COSHH surveillance | k OHS blood | test costs | 675 | (1,770) | |||
| Medical reports | (126) | (322) | |||||
| Professional journals | 533 | 328 | |||||
| Conference fees |
1,430 | 2,954 | |||||
| Computer costs |
1,088 | 8,567 | |||||
| Publicity | 2,077 | ||||||
| Specific member contract | costs | 5,144 | |||||
| Vaccines and medical | supplies | 99 | |||||
| Counselling | 18,497 | 18,020 | |||||
| Salesperson costs |
198 | ||||||
| Marketing consultancy |
99 | ||||||
| 266,204 | 277,258 | ||||||
| Support costs |
| for the Year Ended 31O | ctober 2020 | ||
|---|---|---|---|
| 31.10.20 | 31.10,19 | ||
| Support costs | |||
| Management | |||
| Rates and water | 1,553 | 660 | |
| Insurance | 5,106 | 5,869 | |
| Light and heat | 3,573 | 3,404 | |
| Telephone | 2,731 | 2,518 | |
| Postage and stationery | 11,513 | 12,429 | |
| Sundries | 92 | 164 | |
| Cleaning | 5,772 | 7,006 | |
| Repairs &maintenance | 9,406 | 14,546 | |
| Motor expenses | 4,692 | 3,948 | |
| Staff welfare | 316 | 2,314 | |
| Depreciation oftangible | assets | 13,333 | 16,095 |
| 58,087 | 68,953 | ||
| Finance | |||
| Bank charges | 1,558 | 1,047 | |
| Human resources |
|||
| Wages | 370,777 | 377,451 | |
| Pensions | 23,767 | 28,214 | |
| 394,544 | 405,665 | ||
| Governance costs |
|||
| Auditors' remuneration |
4,204 | 2,076 | |
| Legal fees | 803 | 575 | |
| Strategic review repairs | 1,577 | 1,115 | |
| 6,584 | 3,766 | ||
| Total resources expended | 726,977 | 756,689 | |
| Net (expenditure)/income | (46,042) | 11,264 |