|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|
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|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|