| Harlow Occupational | Health Service I.td | |||
|---|---|---|---|---|
| Contents ofthe Financial Statements | ||||
| for the Year Ended 31October 2022 | ||||
| Page | ||||
| Report ofthe Trustees | I | to | 5 | |
| Report ofthe Independent Auditors |
6 | to | 9 | |
| Statement ofFinancial | Activities | IO | ||
| Balance Sheet | ||||
| Cash Flow Statement | l2 | |||
| Notes to the Cash Flow Statement | 13 | |||
| Notes to the Financial | Statements | 14 | to | 2I |
| Detailed Statement of |
Financial Activities |
22 | to | 23 |
| Harlow Occupational Health Service Ltd |
Harlow Occupational Health Service Ltd |
|||||
|---|---|---|---|---|---|---|
| Statement ofFinancial Activities |
||||||
| (Incorporating an Income and Expenditure |
Account) | |||||
| for the Year Ended 31 October 2022 | ||||||
| 31.10.22 | 31.10.21 | |||||
| Unrestricted | Restricted | Total | Total | |||
| funds | fund | funds | funds | |||
| Notes | f | f | ||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Charitable activities |
||||||
| Member company subscriptions Sales ofvaccines dc first aid supplies Health Assessment/Surveillance |
29,884 1,883 484,194 |
29,884 1,883 484,194 |
22,025 22,520 393,266 |
|||
| Audiometry Health screening Training Physiotherapy Additional MO/OHN time |
15,136 482 83,400 2,137 107,896 |
15,136 482 83,400 2,137 107,896 |
8,566 296 81,974 2,124 184,680 |
|||
| Counselling | 16,094 | 16,094 | 27,876 | |||
| Specific member contracts | 445 | 445 | ||||
| Other income | 12,118 | |||||
| Total | 741,553 | 741,553 | 755,445 | |||
| EXPENDITURE ON | ||||||
| Charitable activities |
||||||
| Member company subscriptions Sales ofvaccines /h first aid supplies Health Assessment/Surveillance |
197,836 5473 337,259 |
197,836 5,273 337,259 |
246,560 14,404 251,993 |
|||
| Audiometry Traimng Physiotherapy Additional MO/OHN time |
10&537 57,966 2,083 84315 |
10,537 57,966 2,083 84415 |
4,895 52,299 1,379 118,197 |
|||
| Counselling | 10,537 | 10,537 | 17,829 | |||
| Specific member contracts | 211 | 211 | 192 | |||
| Other | 6,179 | 6,179 | 7356 | |||
| Total | 712,196 | 712,196 | 715,304 | |||
| NET INCOME | 29357 | 29,357 | 40,141 | |||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward |
350,895 | 350,895 | 310,754 | |||
| TOTAI. FUNDS CARRIED FORWARD | 380,252 | 380,252 | 350,895 |
| Balance Sheet | |||||
|---|---|---|---|---|---|
| 31 October 2022 | |||||
| 31.10.22 | 31.10.21 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | f | f | |||
| FIXEDASSETS | |||||
| Tangible assets | 230,999 | 230,999 | 234,890 | ||
| CURRENT ASSETS | |||||
| Stocks | 10 | 1,477 | 1,477 | 1,306 | |
| Debtors | ll | 91,532 | 91,532 | 154,156 | |
| Prepayrnents and accrued income Cash at bank and in hand |
11,034 92,166 |
11,034 92,166 |
10,519 14,445 |
||
| 196409 | 196,209 | 180,426 | |||
| CREDITORS | |||||
| Amounts falling due within one year |
12 | (20,611) | (200611) | (32,734) | |
| NET CURRENT ASSETS | 175598 | 175,598 | 147,692 | ||
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 406,597 | 406,597 | 382,582 | ||
| CREDITORS | |||||
| Amounts falling due ager more than one year |
13 | (23,431) | (23,431) | (29,093) | |
| ACCRUALS AND DEFERRED INCOME | 15 | (2,914) | (2,914) | (2,594) | |
| NET ASSETS | 380,252 | 380452 | 350.895 | ||
| FUNDS | 16 | ||||
| Unrcstrictcd funds |
380,252 | 350,895 | |||
| TOTAI.FUNDS | 380452 | 350,$95 |
| RECONCILIATION | RECONCILIATION | OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES | OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES | OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES | OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES | |
|---|---|---|---|---|---|---|
| 31.10.22 | 31.10.21 | |||||
| 6 | f | |||||
| Net income for the | reporting | period (as per the Statement ofFinancial | ||||
| Activities) | 29,357 | 40,141 | ||||
| Adjustments for: |
||||||
| Depreciation charges |
11,957 | 12,211 | ||||
| Profit on disposal offixed assets | (550) | |||||
| (Increase)/decrease in Decrease/(increase) in |
stocks debtors |
(171) 62,109 |
425 (54,715) |
|||
| Decrease in creditors |
(11,803) | (12,634) | ||||
| Net cash provided by/(used |
in) operations | 91,449 | (15,122) | |||
| 2. | ANAI.YSISOF CHANGES | IN NET(DEBT)/FUNDS | ||||
| At 1.11.21 | Cash flow | At 31.10.22 | ||||
| f | ||||||
| Net cash | ||||||
| Cash at bank and in | hand | 14,445 | 77,721 | 92,166 | ||
| 14,445 | 77,721 | 92,166 | ||||
| Debt | ||||||
| Debts falling due after | I year | (29,093) | 5,662 | (23,431) | ||
| (29,093) | 5,662 | (23,43H | ||||
| Total | (14,648) | 83483 | 68,735 |
| INCOME FROM CHARITA | BLE ACTIVITIE | S | |||
|---|---|---|---|---|---|
| 31.10.22 | 31.10.21 | ||||
| Activity | |||||
| Member companies subscriptions |
Member company | subscriptions | 29,884 | 21,592 | |
| Training - first aid manual handling Sale ofmedical supplies |
Member company Sales ofvaccines |
subscriptions &first aid supplies |
1,883 | 433 22,520 |
|
| Health assessments/ |
|||||
| surveillance | Health Assessment/Surveillance | 484,194 | 393,266 | ||
| Audiometry | Audiometry | 15,136 | 8,566 | ||
| Health screening executive health, well woman, wellman |
Health screening | 482 | 296 | ||
| Training - first aid manual handling Physiotherapy Additional MO/OHN time |
Training Physiotherapy Additional MO/OHN |
time | 83,400 2,137 107,896 |
81,974 2,124 184,680 |
|
| Counselling Specific member contracts |
Counselling Specific member |
contracts | 16,094 445 |
27,876 | |
| 741,551 | 743,327 |
| CHARITABLE ACT | IVI | TIES CO | STS | ||||
|---|---|---|---|---|---|---|---|
| Support | |||||||
| Direct | costs (see | ||||||
| Costs f |
note 4) f |
Totals | |||||
| Member company subscriptions Sales ofvaccines dt first aid supplies Health Assessment/Surveillance |
56,319 3,826 244,703 |
141,517 1,447 92456 |
197,836 5,273 337459 |
||||
| Audiometry Training |
7,646 42,059 |
2,$91 15,907 |
10,537 57,966 |
||||
| Physiotherapy Additional MO/OHN |
time | 37 61,176 |
2,046 23,139 |
2,083 84415 |
|||
| Counselling Specific member contracts |
7,646 153 |
2,891 58 |
10,537 211 |
||||
| 423,565 | 2$2,452 | 706,017 | |||||
| SUPPORT COSTS | |||||||
| Human | Governance | ||||||
| Management | Finance f |
resources f |
costs f |
Totals f |
|||
| Other resources expended | 6,179 | 6,179 | |||||
| Member company subscriptions |
2,270 | 1441 | 137,906 | 141,517 | |||
| Sales ofvaccines k first aid | |||||||
| supplies | 535 | 912 | 1,447 | ||||
| Health | |||||||
| Assessment/Surveillance | 34,266 | 58,290 | 92,556 | ||||
| Audiometry | 1,070 | 1,821 | 2,891 | ||||
| Training | 5,889 | 10,018 | 15,907 | ||||
| Physiotherapy Additional MO/OHN |
time | 5 $,566 |
2,041 I4473 |
2,046 23,139 |
|||
| Counselling | 1,070 | 13121 | 2,891 | ||||
| Specific member contracts |
22 | 36 | 58 | ||||
| 53,693 | 1341 | 227,418 | 6,179 | 28$,631 | |||
| NET INCOME/(EXPENDITURE) | |||||||
| Net income/(expenditure) | is stated | atter charging/(crediting): | |||||
| 31.10.22 | 31.10.21 | ||||||
| f | f | ||||||
| Auditors' remuneration |
5,062 | 3,977 | |||||
| Depreciation - owned | assets | 11,957 | 12,2 1 I | ||||
| Surplus on disposal offixed assets | (110) |
| STAFFCOSTS | ||
|---|---|---|
| 31.10.22 | 31.10.21 | |
| Wages and salaries Social security costs Other pension costs |
371,214 23,118 21,067 |
432,244 21,594 20,361 |
| 415,399 | 474,199 |
| The average monthly number ofemp |
loyees during the year was as f |
ollows: | ||
|---|---|---|---|---|
| 31.10.22 | 31.10.21 | |||
| Nursing | 2 | 4 | ||
| Administration | 8 | 6 | ||
| 10 | 10 | |||
| No employees received emoluments |
in excess off60,000. | |||
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL | ACTIVITIES | |||
| Unrestricted | Restricted | Total | ||
| funds | fund | funds | ||
| f. | ||||
| INCOME AND ENDOWMENTS | FROM | |||
| Charitable activities |
||||
| Member company subscriptions Sales ofvaccines &first aid supplies Health Assessment/Surveillance |
22,025 22,520 393,266 |
22,025 22,520 393,266 |
||
| Audiometry Health screening Training Physiotherapy Additional MO/OHN time |
8,566 296 81,974 2,124 184,680 |
8,566 296 81,974 2, 124 184,680 |
||
| Counselling | 27,876 | 27,876 | ||
| Other income | 12,118 | 12,118 | ||
| Total | 755,445 | 755,445 | ||
| EXPENDITURE ON | ||||
| Charitable activities |
||||
| Member company subscriptions |
246,560 | 246,560 |
| COMPARATIVES | F | OR THE STATEMENT | OF FINANCIA | I. ACTIVITIES | -continued | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | fund | funds | ||||
| f | ||||||
| Sales ofvaccines & first aid supplies | 14,404 | 14,404 | ||||
| Health Assessment/Surveillance | 251,993 | 251,993 | ||||
| Audiometry Training Physiotherapy Additional MO/OHN |
time | 4,895 52,299 1,379 118,197 |
4,895 52,299 1,379 118,197 |
|||
| Counselling Specific member contracts |
17,829 192 |
17,829 192 |
||||
| Other | 7,556 | 7,556 | ||||
| Total | 715,304 | 715,304 | ||||
| NET INCOME | 40,141 | 40,141 | ||||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought | forward | 310,754 | 310,754 | |||
| TOTAL FUNDS CARRIED FORWARD | 350,895 | 350,895 | ||||
| TANGIBLE FIXED | ASSETS | |||||
| Fixtures | ||||||
| Freehold | and | Medical | ||||
| property 6 |
fittings | equipment 6 |
Totals f |
|||
| COST | ||||||
| At I November 2021 |
400,000 | 126,985 | 70,118 | 597,103 | ||
| Additions | 5,766 | 2400 | 8,066 | |||
| At 31 October 2022 | 400,000 | 132,751 | 72,418 | 605,169 | ||
| DEPRECIATION | ||||||
| At 1 November 2021 |
175,002 | 119,800 | 67)411 | 362413 | ||
| Charge for year | 5,600 | 4,211 | 2,146 | 11,957 | ||
| At 31 October 2022 | 180,602 | 124,011 | 69,557 | 374,170 | ||
| NET BOOK VALUE | ||||||
| At 31 October 2022 | 219498 | 8,740 | 2,861 | 230,999 | ||
| At 31 October 2021 | 224,998 | 7, 185 | 2,707 | 234,890 |
| Hsrlow | Occupational Health Service Ltd |
||
|---|---|---|---|
| Notes to the Financial Statements -continued | |||
| for the | Year Ended 31 October 2022 | ||
| 10. | STOCKS | ||
| 31.10.22 | 31.1021 | ||
| f. | |||
| Stocks | 1,477 | 1,306 | |
| 11. | DEBTORS: AMOUNTS I'ALLING DUE WITHIN ONE YEAR | ||
| 31.10.22 | 31.10.21 | ||
| f | |||
| Trade debtors | 879699 | 148,323 | |
| Other debtors | 3,833 | 5,833 | |
| 91,532 | 154,156 | ||
| 12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONF. YFAR | ||
| 31.10.22 | 31.10.21 | ||
| f | |||
| Trade creditors | 6,983 | 17,550 | |
| Social security and other taxes VAT |
8,491 5)137 |
5,716 9N68 |
|
| 20,611 | 32,734 | ||
| 13. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||
| 31.10.22 | 31.10.21 | ||
| f | f | ||
| Other loans (see note 14) | 23,431 | 29,093 | |
| 14. | LOANS | ||
| An analysis ofthe maturity ofloans is given below: | |||
| 31.10.22 | 31.10.21 | ||
| f | |||
| Amounts falling due in more than five years: |
|||
| Repayable by instalments: Other loans more 5yrs instal |
23,431 | 29,093 | |
| 15. | ACCRUALS AND DEFERRED INCOME | ||
| 31.10.22 f |
31.10.21 6 |
||
| Accruals and deferred income |
2,914 | 2,594 |
| Harlow Occupational | Harlow Occupational | Health | Service | Service | Service | Ltd | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| Notes | to the Financial | Statements -continued | ||||||||
| for the Year Ended 31 October 2022 | ||||||||||
| 16. | MOVEMENT | IN FUNDS | ||||||||
| Net | ||||||||||
| At | movement | At | ||||||||
| 1.11.21 | in funds | 31.10.22 | ||||||||
| f. | f. | |||||||||
| Unrestricted | funds | |||||||||
| General fund |
62,071 | 29,357 | 91,428 | |||||||
| Property replacement reserve Grant Account Reserve |
277,775 11,049 |
277,775 11,049 |
||||||||
| 350,895 | 29,357 | 380,252 | ||||||||
| TOTAL FUNDS | 350,895 | 29357 | 380,252 | |||||||
| Net movement | in funds, | included in the above |
are as follows: | |||||||
| Incoming | Resources | Movement | ||||||||
| resources f |
expended | in funds | ||||||||
| Unrestricted | funds | |||||||||
| General fund |
741,553 | (712,196) | 29457 | |||||||
| TOTAL FUNDS | 741,553 | (712,196) | 29/57 | |||||||
| Comparatives | for movement | in funds | ||||||||
| Net | ||||||||||
| At | movement | At | ||||||||
| 1.11.20 | in funds | 31.10.21 | ||||||||
| 6 | f | |||||||||
| Unrestricted | funds | |||||||||
| General fund |
21,930 | 40,141 | 62,071 | |||||||
| Property replacement reserve Grant Account Reserve |
277,775 11,049 |
277,775 11,049 |
||||||||
| 310,754 | 40,141 | 350,895 | ||||||||
| TOTAL FUNDS | 310,754 | 40,141 | 350,895 | |||||||
| Comparative | net movement | in | funds, included | in the above are as follows: | ||||||
| incoming | Resources | Movement | ||||||||
| resources | expended | in funds | ||||||||
| 5 | ||||||||||
| Unrestricted | funds | |||||||||
| General fund |
755,445 | (715,304) | 40,141 | |||||||
| TOTAL FUNDS | 755,445 | (715,304) | 40,141 |
| Net | ||||||
|---|---|---|---|---|---|---|
| At | movement | At | ||||
| 1.11.20 | in funds | 31.10.22 | ||||
| f | 8 | f | ||||
| Unrestricted | funds | |||||
| General | fund | 21,930 | 69,498 | 91,428 | ||
| Property replacement reserve Grant Account Reserve |
277,775 11,049 |
277,775 11,049 |
||||
| 310,754 | 69,498 | 380,252 | ||||
| TOTAL | FUNDS | 310,754 | 69,498 | 380,252 |
| as follow | s: | ||||
|---|---|---|---|---|---|
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| f. | |||||
| Unrestricted | funds | ||||
| General | fund | 1,496,998 | (1,427,500) | 69,49& | |
| TOTAL | FUNDS | 1.496,998 | (1,427,500) | 69,498 |
| Hnrlow Occupational | Health Service Ltd | Health Service Ltd | Health Service Ltd | Health Service Ltd | ||
|---|---|---|---|---|---|---|
| Detailed Statement of | Financial | Activities | ||||
| for the Year Ended 31 | October | 2022 | ||||
| 31.10.22 | 31.10.21 | |||||
| f | f | |||||
| INCOME AND ENDOWMENTS | ||||||
| Charitable activities |
||||||
| Member companies subscriptions Health assessments/ surveillance |
299884 484,194 |
21,592 393,266 |
||||
| Audiometry | 15,136 | 8,566 | ||||
| Health screening executive well man |
health, | well woman, | 482 | 296 | ||
| Training - first aid manual Physiotherapy Additional MO/OHN time |
handling | 83,400 2,137 107,896 |
82,407 2,124 184,680 |
|||
| Specific member contracts Sale ofmedical supplies Counselling |
445 1,883 16,094 |
22,520 27,876 |
||||
| 741,551 | 743,327 | |||||
| Other income | ||||||
| Rental ofrooms | 4,947 | |||||
| COVID19 Aid | 7,171 | |||||
| 12,118 | ||||||
| Total incoming resources |
741,553 | 755,445 | ||||
| EXPENDITURE | ||||||
| Charitable activities |
||||||
| Wages Social security Selfemployed professional fees COSHH surveillance dt OHS blood |
test costs | 164dt63 23,118 203,192 2,591 |
129,14I 21,594 148,708 (96) |
|||
| Medical reports | 671 | (3,3'/4) | ||||
| Professional journals Conference fees |
51 1,330 |
141 1,584 |
||||
| Computer costs Counselling |
14429 13,420 |
6,548 19,550 |
||||
| 423,565 | 323,796 | |||||
| Support costs | ||||||
| Management | ||||||
| Rates and water | 366 | 1,033 | ||||
| Insurance | 5,026 | 5,429 | ||||
| Light and heat Telephone Postage and stationery |
1,705 2,593 8,507 |
4,321 2,358 9,524 |
||||
| Advertising | 150 | |||||
| Carried forward | 18447 | 22,665 |
| 31.10.22 | 31.10.21 |
|---|---|
| f | |
| 18347 | 22,665 |
| 1,503 | 78 |
| 7468 | 6,505 |
| 14,738 | 14,887 |
| 1,121 | 3,026 |
| (1441) | 113 |
| 11,957 | 12,211 |
| (550) | |
| 53,693 | 58,935 |
| 813 | 1,553 |
| 528 | 1,189 |
| 144( | 2,742 |
| 206,351 | 303,103 |
| 21,067 | 20,361 |
| 227,418 | 323,464 |
| 5,062 | 3,977 |
| 225 | 98 |
| 892 | 2,292 |
| 6,179 | 6,367 |
| 712,196 | 715,304 |
| 29457 | 40,141 |