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2025-10-31-accounts

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

Charity number 210370 Company registration number 00555099

FINANCIAL STATEMENTS

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

CONTENTS

FOR THE YEAR ENDED 31st OCTOBER 2025

Page
Trustee Annual Report 1 - 6
Independent Examiner's Report 7
Statement of Financial Activity 8
Balance Sheet 9
Cash Flow Statement 10
Notes to the Financial Statements 11 - 15

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 31st OCTOBER 2025

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES OF THE CHARITY

Aims

The charity, Harlow Occupational Health Service (HOHS) was set up by the Nuffield Provincial Hospitals Trust in 1955 to provide a medical service to the industry growing up in Harlow New Town. This pre-dated the existence of a district General Hospital in the area. In the Articles of Association, the objectives of the company are:

The benefits include:

HOHS occupational health professionals use their expertise to advise both employers and employees of risks to health and how best to avoid these. As well as providing routine occupational health services, we have the capability to undertake adjacent services through partnerships.

Public benefit

HOHS works in collaboration with other service providers to maintain their facilities and services to all. Fees are set to ensure charges do not prevent the access to the services or facilities available on the basis of affordability. Voluntary organisations are able to access free first aid training Premiums can be paid for on behalf of others for example; as a benefit provided under condition of employment.

People in poverty are not excluded from the opportunity to benefit. Subsidised rates are offered for First Aid Training and Health Assessments. Room hire can be provided for free to other local charities.

The benefits to the public are set out in the Charities Objectives and Activities.

HOHS works closely with its clients to educate and advise on how to prevent workplace injury and treat those with work related illness. Services are currently provided to over 450 local businesses

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HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 31st OCTOBER 2025

These services have undoubtedly had a positive impact on the number of workdays lost due to ill health and workplace injury and have thus had a positive effect on the financial status of the companies served as well as the local economy. A reduction in lost productivity days directly leads due to a reduction in lost taxes for the government, limits NHS costs and reduces payment of benefits to those who are unable to work due to long term health issues, very often work related.

Social investment

HOHS has a policy to support all staff in enhancing their skills in work and social life. If any member of staff wishes to attend a course that is relevant to their work, then this will be arranged if it is affordable to HOHS. The nursing staff are supported continually with their on-going medical accreditation. With the changing requirements of the medical bodies requiring proof of training and evidence of on-the-job situations, this is imperative.

Staff choose to work hours that enable them to achieve a satisfactory work/life balance, and at the same time ensuring a good service is given to clients.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

HOHS has continued to expand its charitable activities over the past year, reinforcing its commitment to supporting the local community. In addition to providing all services at an affordable cost to local businesses, it has maintained its policy of offering reduced rates for charities.

To maintain the highest professional standards, HOHS has continued investing in staff development, ensuring that all medical personnel received ongoing training and remained compliant with their professional registration requirements. This commitment to professional excellence ensures that all services provided by HOHS are delivered to the highest standards. HOHS had remained a trusted partner for public services, with the Fire Service and Police Forces relying on its expertise for occupational health medicals due to internal staffing shortages. However, from April 2024, Police Forces and the Fire Service transitioned their medical assessments back in-house due to funding constraints. In addition, one of the largest employers in Harlow, OI, made the decision to change their occupational health service provider. This combined loss of business has had a major financial implication for HOHS and affected its viability as an ongoing concern.

To address this, with the aim of enhancing its visibility and expanding its reach, HOHS implemented a marketing strategy aimed at increasing awareness of its services among local businesses and charitable organisations. This initiative did not achieve the necessary positive results for HOHS however.

This combination of loss of business, the failure of additional marketing activity and a lack of success in pursuing other business opportunities in the latter part of 2025, put the charity in a precarious financial situation and lead the trustees to reluctantly make the difficult decision to close the charity.

2

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 31st OCTOBER 2025

FINANCIAL REVIEW

Principal funding sources and outcome of reduced income

HOHS is dependent on income through subscriptions and individual contracts from employers for their employees. As stated above, there has been a substantial reduction in income over the past 12 months, making HOHS unviable in the future, considering both the short- and long-term financial forecasts.

In early Autum 2025 the Interim CEO Martin Hunt, urgently brought to the attention of trustees that the charity was in severe financial difficulties with a real risk of insolvency in the coming months. Unfortunately, HOHS could no longer afford the services of a CEO and therefore Martin’s contract was terminated by mutual agreement. Following his departure the trustees have undertaken the duties required to close the charity in an ordered fashion.

Investment policy and objectives

The Board have considered the factors limiting charities to not risk capital invested. Reserves are held in one account the Business Fund Account with The Co-operative Bank. Unfortunately, the reduced income has resulted in the requirement to use HOHS capital funding for the day to day business of running the charity. This has resulted in the CEO and trustees undertaking detailed forward financial planning and has resulted in the decision to close HOHS.

Reserves policy

The Company has a Policy Statement that the organisation will hold reserves appropriate to the level of activity to ensure the on-going viability of the organisation.

The reserves policy has been set giving due consideration to the risks and opportunities that the charity faces or may face in the future and has influence the decision to close the charity.

Going concern

The charity reported a nett cash outflow of £108,259 for the year. This influenced the Trustees view on the ability of the business to continue as a going concern. As such, the trustees have made the unanimous decision that HOHS is no longer viable and should be closed. Failure to delay this decision would result in HOHS becoming insolvent, which would have major implications which all trustees would want to avoid.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The Charity's Trustees remain at six taken from member clients and the Local Authority and Trades Council. They meet four times a year, January, April, July & November and more frequently if required to do so, for example during the months surrounding the decline in business in 2025.

3

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 31st OCTOBER 2025

Organisational structure

HOHS was headed by the Chief Executive, Sandra Wright. Sandra resigned in March 2025 and an interim Chief Executive, Mr M Hunt, was recruited on a temporary basis, with a remit to undertake a thorough review of the charity and its viability and structure. Martin also had responsibility for the day to day running of the business. The Occupational Health Manager and Clinical Manager are responsible for the professional side of the charity which includes a total of 3 occupational health advisors and 3 medical officers. There is a large administrative team that supports the service.

Induction and training of new trustees

New trustees are fully informed of their obligations with the issue of the Charity Commission publication "The Essential Trustee, what you need to know".

Harlow Occupation Health Service Limited keeps a PSC register and HOHS can confirm that there are no persons with a significant control.

Trustees meet at least four times a year, and more often if required to do so (see above)

Risk Management

HOHS maintain a risk register that is maintained by the CEO and reported to the trustees by exception. During 2025 it was requested by the trustees that the full risk register be circulated to trustees and considered and discussed in full at each board meeting. This was implemented from January 2025.

4

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 31st OCTOBER 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

00555099 (England and Wales)

Registered Charity number

210370

Registered office

Stephen Taylor House Edinburgh Place Templefields, Harlow. CM20 2DJ

Trustees

A E Jolley Cllr A Edwards Mrs L A Macrae Ms S L Dunlop Ms J Sully Ms J Greer

Company Secretary (as at 31/10/2025)

Mr M Hunt

Interim Chief Executive Officer (as at 31/10/2025)

Mr M Hunt

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Harlow Occupational Health Service Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which 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 the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

5

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

TRUSTEE ANNUAL REPORT FOR THE YEAR ENDED 31st OCTOBER 2025

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Approved by order of the board of trustees on 30th July 2026 and signed on its behalf by:

........................................................................ Ms Jane Greer – Trustee HOHS

6

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31st OCTOBER 2025 DRAFT AS AT 31ST AUGUST 2016

I report on the accounts of Harlow Occupational Health Service Limited for the year ended 31 October 2025 which are set out on pages eight to fifteen.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed. The charities gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Association of Accounting Technicians.

It is my responsibility to:

Basis of independent examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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 accounts to be reached.

David Courtier FMAAT AATQB for and on behalf of:

Community360

Winsley’s House, High Street, Colchester, Essex

Date: 30th July 2026

7

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31st OCTOBER 2025

Note
Income resources:
Income from charitable activity
2
Investment income
Other income
Total incoming resources
Resources expended:
Charitable activities
3
Total expenditure
Net income
Transfer between funds
Net income for the year
Total funds brought forward
11
Total funds carried forward
11		 2025
Unrestricted
Funds
£
517,707
1,542
4,090
523,339
635,397
635,397
(112,058)
-
(112,058)
469,769
357,711		 2025
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-		 2025
2024
Total
Total
Funds
Funds
£
£
517,707
639,726
1,542
2,179
4,090
1,080
523,339
642,985
635,397
676,770
635,397
676,770
(112,058)
(33,785)
-
-
(112,058)
(33,785)
469,769
503,554
357,711
469,769

Notes on pages 11 to 15 are part of these accounts

8

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

BALANCE SHEET AS AT 31 OCTOBER 2025

Note
Fixed assets
10
Current assets
Debtors
8
Stock
Cash at bank and in hand
Current liabilities
Creditors
9
Total current liabilities
Net current assets
Total assets less current liabilities
Creditors
Net Assets
Funds
Unrestricted funds
11
Restricted funds
11
Amounts falling due after more than
one year		 54,086
1,180
127,009		 2025
2024
£
£
218,579
225,560
79,821
1,180
200,001
281,002
25,113
25,113
139,132
255,889
357,711
481,449
-
11,680
357,711
469,769
357,711
469,769
-
-
357,711
469,769
182,275
43,143
43,143

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director's acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies regime.

Signed Date 30th July 2026 Leigh Macrae

9

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31st OCTOBER 2025

Notes
Cash flows from operating activities
a
Cash flows from investing activities
Loan repayments
Purchase of property, plant and
equipment
b
Net cash provided by (used in)
operating activities
Net cash provided by (used in)
investing activities
Change in cash and cash equivalents in
Cash and cash equivalents at the end
of the reporting period
Cash and cash equivalents at the
beginning of the reporting period		 Total
2025
£
(68,274)
1,542
(6,260)
-
(4,718)
(72,992)
200,001
127,009		 Total
2024
£
(10,638)
2,179
(6,017)
(8,382)
(12,220)
(22,858)
222,859
200,001
(a) RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
Adjustments for non-cash items:
Depreciation charges
Interest received
(increase)/decrease in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net income/(expenditure) for the
reporting period (as per SOFA)
Net cash provided by (used in)
operating activities		 Total
Total
2025
2025
£
£
(112,058)
(33,785)
6,981
11,819
(1,542)
(2,179)
-
(46)
25,735
27,248
12,610
(13,695)
(68,274)
(10,638)
b) ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Total cash and cash equivalents		 Total
Total
2025
2025
£
£
127,009
200,001
127,009
200,001

10

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st OCTOBER 2025

1. Accounting Policies

Basis of the preparation of the accounts

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Charity information

Harlow Occupational Health is a private limited company by guarantee registered in England and Wales incorporated on 26th September 1955

Incoming resources

All material incoming resources have been included on a receivable basis. Donations and gifts are included in the statement of financial activities. All grants are recognised as income within the period covered by these accounts.

Resources expended

All expenditure is accounted for on an accrual basis. All expenditure has been analysed using a natural classification.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following rates:

Freehold Property Specalist workshop over 50 years Fixtures and Fittings 20% on cost Medical Equipment 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds 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. The cost of raising and administering such funds are charged against the specific fund.

11

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st OCTOBER 2025

1. Accounting Policies (Continued)

Critical accounting estimates and judgements

In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no critical accounting estimates or judgements in the financial statements.

2. Charitable Activites
Member Company Subscriptions
Sale of medical suppplies
Health assessements
Audometry
Vision Screening
Health Screening
Training
Physiotherapy
Addition MO/OHN time
Counselling
Total
Total 2024		 Unrestricted
Funds
£
14,141
-
274,689
20,180
-
250
33,416
624
153,063
21,344
517,707
358,448		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
307,724		 Total
2025
£
14,141
-
274,689
20,180
-
250
33,416
624
153,063
21,344
517,707
666,172		 Total
2024
£
20,920
126
525,005
17,256
94
413
89,582
2,330
191,655
9,240
856,621

12

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st OCTOBER 2025

3. Chatitable Activities Cost
Note
Wages
Self employed professional fees
COSHH surveiliance
Medical reports
Training
Computer costs
Counselling
Support costs
4
Total expenditure
4. Support Costs
Administration and human resources
Governance
Total
7. Salaries and wages
Wages & salaries
Social security costs
Other pension costs
Total
Finance
Mangement		 Unrestricted
£
208,324
69,339
(10,149)
57
9,414
11,458
15,130
331,824
635,397
Unrestricted
£
83,288
2,001
241,906
4,629
331,824		 Restricted
£
-
-
-
-
-
-
-
-
-
Restricted
£
-
-
-
-
-		 Total
2025
£
208,324
69,339
(10,149)
57
9,414
11,458
15,130
331,824
635,397
Total
2025
£
83,288
2,001
241,906
4,629
331,824
Total
2025
£
404,571
19,911
25,748
450,230		 Total
2024
£
242,270
93,537
(8,252)
(34)
3,138
9,785
7,645
328,681
676,770
Total
2024
£
65,976
680
256,941
5,084
328,681
Total
2024
£
445,245
25,289
28,677
499,211

The key management personnel of the charity is the Chief Executive Officer, the total employee benefits of the key management personnel of the charity was £34,406 (2024: £55,650).

No staff have been paid more than £60,000 for the year.

The average monthly number of employees during the year was as follows:

2025 2024
Nursing 3 3
Administration 8 8

13

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st OCTOBER 2025

8. Debtors
Debtors
Loan
9. Creditors
Creditors
Other Creditors
Accruals
10 Tangible fixed assets
Cost
As at 31 October 2024
Additions
As at 31 October 2025
Depreciation
As at 31 October 2024
Charge for the year
As at 31 October 2025
Net Book Value
As at 31 October 2025
As at 31 October 2024		 Freehold
Property
£
400,000
-
400,000
191,802
5,600
197,402
202,598
208,198		 Fixtures &
Fittings
£
147,300
-
147,300
132,359
582
132,941
14,359
14,941		 2025
£
46,253
7,833
54,086
2025
£
24,864
10,896
7,383
43,143
Medical
Equipment
£
74,901
-
74,901
72,480
799
73,279
1,622
2,421		 2024
£
74,081
5,740
79,821
2024
£
19,230
-
5,883
25,113
Total
£
622,201
-
622,201
396,641
6,981
403,622
218,579
225,560

14

HARLOW OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31st OCTOBER 2025

11. Movement in funds
Unrestricted funds
Unrestricted funds
Total unrestricted funds
Total funds		 As at 1
November
2024
£
469,769		 Incoming
Resources
£
523,339		 Outgoing
Resources
£
(635,397)		 Transfers
£
-		 As at 31
October
2025
£
357,711
469,769 523,339 (635,397) - 357,711
469,769 523,339 (635,397) - 357,711

12. Related parties

There were no related party transactions during the year.

15