**REGISTERED COMPANY NUMBER: 712806 (England and Wales) REGISTERED CHARITY NUMBER: 222649** **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **FOR** ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** Wyatt, Morris, Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**|2|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**|6|to|7| |**Notes to the Financial Statements**|8|to|14| |**Detailed Statement of Financial Activities**|15|to|16| **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2020** |**TRUSTEES**|M Oddy (resigned 21.7.20)| |---|---| ||Mrs S Rigby| ||Dr V Kisnah| ||D Hazell| |**COMPANY SECRETARY**|Mrs H M Yates| |**REGISTERED OFFICE**|Nuffield House| ||College Road| ||Rochdale| ||Lancashire| ||OL12 6AE| |**REGISTERED COMPANY NUMBER**|712806 (England and Wales)| |**REGISTERED CHARITY NUMBER**|222649| |**INDEPENDENT EXAMINER**|Wyatt, Morris, Golland Ltd| ||Park House| ||200 Drake Street| ||Rochdale| ||Lancashire| ||OL16 1PJ| Page 1 ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** 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 December 2020. 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** ## **Objectives and aims** The company is a charity, and aims to provide a confidential and specialist occupational health service in order to promote and maintain the health of those at work, and to encourage a safe working environment. Rochdale Occupational Health Service Limited also aims to provide training courses with the purpose of ensuring that trained personnel can provide immediate attention and first aid practices, under The Health and Safety (First Aid) Regulations 1981, for people who suffer illness or injury at work. The company's main objectives are to provide the professional skills and standards with which to carry out those practices in accordance with its Memorandum and Articles of Association. When planning our activities for the year, the trustees have considered the commission's guidance on public benefit and in particular the trustees have considered how planned activities will contribute to the aims and objectives they have ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** Medical Assessment and Screening Services Rochdale Occupational Health Service stress the importance for companies to have in place policies that will help to prevent work related ill health and injury, and an effective occupational health service can contribute to a company's productivity by addressing the ethical issues of balancing business and individual employee needs. To aid sickness absence management in companies, the Occupational Health Physician provides medical assessment for employees who are absent from work due to sickness or injury so that a planned outcome can be advised towards rehabilitating people back to work. ## HAVS SERVICE (Hand Arm Vibration Syndrome) The service provides assistance in carrying out health surveillance on those employees exposed to vibration tools, under the Control of Vibration at Work Regulations 2005. ## FIRST AID TRAINING SERVICES The company is pleased to report that 327 people attended either a 3-day First Aid at Work course or 2-day Requalification course; and, 85 people attended a 1-day Emergency First Aid at Work course. A further 171 people attended courses for training in:- - Paediatric first aid training - Automated External Defibrillator ## NON MEMBER SERVICE Companies who require screening and medical services under regulations, but do not wish to take advantage of the membership scheme, approach Rochdale Occupational Health Service to carry out these services on an "as and when required" basis ## **FINANCIAL REVIEW** ## **Financial position** There was a deficit for the year of £43,335 after accounting for unrealised losses on investments. Unrestricted funds now stand at £235,504. The deficit arose mainly due to the Coronavirus pandemic which limited the services available to carry out because of various restrictions placed upon the company. ## **Investment policy and objectives** The management committee have the power to invest in such assets as they see fit. Currently surplus funds are invested in an independently managed unit trust fund, as this should generate a higher return for the charity. Withdrawals from the fund which is included under fixed assets investments can be made with only administrative time notice and are therefore considered to be readily available funds for unforeseeable high expenditure. Page 2 **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** ## **FINANCIAL REVIEW** ## **Reserves policy** The management committee have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the charity should be approximately six months of the resources expended in the previous twelve months which equates to £191,009 in general funds. At this level, the management committee feel that they would be able to continue the activities of the charity in the event of any significant decrease in funding. At present the free reserves, which amount to £146,069, are considered adequate, but must continue to be managed prudently in order to maintain this level. ## **FUTURE PLANS** Rochdale Occupational Health Service, through networking with other Occupational Health Providers in the country, are able to manage the occupational health requirements of companies who have multi-sites, thus expanding the business to provide medical and screening services much further afield. There are many occasions when companies require urgent advice, assistance and guidance for occupational health related matters, and to this end, the staff provide an invaluable service through day-day contact with the members. The company plans to introduce additional services being Mental Health First Aid Training, Counselling services and Face Fit testing. The trustees of the charity, also the Committee of Management, meet regularly to pool their expertise to enhance the continuing evolution of the charity, now in its 58th year. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The organisation is a charitable company limited by guarantee, incorporated on 12 January 1962 in the name of Rochdale Industrial Health Service Limited and registered as a charity on 30 January 1964. The name of the company was changed by special resolution on 5 August 1986 to Rochdale Occupational Health Service Limited. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. ## Management Committee The directors of the charitable company are its trustees for the purpose of charity law. Under the Memorandum and Articles of Association the trustees/directors are referred to as the Council of Management and are referred to in this report as the Management Committee. The directors are appointed according to the Articles of Association and are referred to as the Management Committee. Approved by order of the board of trustees on ............................................. and signed on its behalf by: .............................................................................. Mrs H M Yates - Secretary Page 3 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **Independent examiner's report to the trustees of Rochdale Occupational Health Service Limited ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies. 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: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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 accounts to be reached. Patricia Richards F.C.A. D.Ch.A ICAEW Wyatt, Morris, Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ Date: ............................................. Page 4 ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |**2020**
**Unrestricted**
**funds**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**118,470**
Other trading activities
2
**190,003**
Investment income
3
**6**
Other income
4
**42,900**
**Total**
**351,379**
**EXPENDITURE ON**
**Charitable activities**
5
Support costs
**4,010**
Provision of training and medical reports
**369,079**
Provision of medical supplies
**8,928**
**Total**
**382,017**
Net gains/(losses) on investments
**(12,697)**
**NET INCOME/(EXPENDITURE)**
**(43,335)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**278,839**
**TOTAL FUNDS CARRIED FORWARD**
**235,504**|2019
Total
funds
£
112,994
280,810
315
-
394,119
5,394
518,347
8,748
532,489
12,051
(126,319)
405,158
278,839| |---|---| The notes form part of these financial statements Page 5 ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **BALANCE SHEET 31 DECEMBER 2020** |**2020**
**Unrestricted**
**funds**
Notes
**£**
**FIXED ASSETS**
Tangible assets
12
**89,435**
Investments
13
**81,816**
**171,251**
**CURRENT ASSETS**
Stocks
14
**1,785**
Debtors
15
**64,456**
Cash at bank and in hand
**93,065**
**159,306**
**CREDITORS**
Amounts falling due within one year
16
**(52,152)**
**NET CURRENT ASSETS**
**107,154**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**278,405**
**CREDITORS**
Amounts falling due after more than one year
17
**(42,901)**
**NET ASSETS**
**235,504**
**FUNDS**
20
Unrestricted funds
**235,504**
**TOTAL FUNDS**
**235,504**|2019
Total
funds
£
92,087
119,513
211,600
3,149
78,817
60,143
142,109
(74,870)
67,239
278,839
-
278,839
278,839
278,839| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements Page 6 continued... ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **BALANCE SHEET - continued 31 DECEMBER 2020** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Trustee The notes form part of these financial statements Page 7 **ROCHDALE OCCUPATIONAL HEALTH SERVICE** **LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2.5% on reducing balance Fixtures and fittings - 15% on reducing balance Computer equipment - 33% 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 can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Investments** Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities. ## **Government grants - Covid 19** Government grants are recognised when there is reasonable assurance that the company will comply with the conditions attaching to the grant and the grant will be received. Following the outbreak of the Covid-19 Pandemic the company furloughed members of staff and took advantage of the government job retention scheme. Grant income is accrued for in the period matching the period the wages were due for. In addition the company applied under the Coronavirus Loan Scheme and received a bank loan. For the first 12 months the government will cover the administration charge and interest. The company has not included a charge for this amount which is classified as government assistance as the amount would not be material to the accounts. continued... Page 8 ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **2. OTHER TRADING ACTIVITIES** |First aid training/training
Screening and medicals
Sale of medical supplies
**3.**
**INVESTMENT INCOME**
Other fixed asset invest - FII
Deposit account interest
**4.**
**OTHER INCOME**
Grants received|**2020**
**£**
**89,270**
**95,949**
**4,784**
**190,003**
**2020**
**£**
**-**
**6**
**6**
**2020**
**£**
**42,900**|2019
£
108,031
167,570
5,209| |---|---|---| |||280,810| |||2019
£
98
217
315
2019
£
-| Following the outbreak of the Covid-19 Pandemic the company furloughed members of staff and took advantage of the government job retention scheme. ## **5. CHARITABLE ACTIVITIES COSTS** |Support costs
Provision of training and medical reports
Provision of medical supplies
**6.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
Staff costs
Consultancy and agency nurses
First aid training and agency fees
Travelling
Telephone
Printing, stationery and postage
Advertising, promotion and marketing
Miscellaneous
Training and uniforms
Medical materials
Premises costs
Repairs, renewals and maintenance
Bad debts
Supplies purchased
Insurance
Carried forward|Direct
Costs (see
note 6)
£
**-**
**369,079**
**8,928**
**378,007**|Support
costs (see
note 7)
£
**4,010**
**-**
**-**
**4,010**
**2020**
**£**
**254,149**
**17,169**
**28,413**
**2,026**
**1,856**
**5,141**
**1,156**
**9,706**
**1,478**
**510**
**10,067**
**17,353**
**1,169**
**8,928**
**11,892**
**371,013**|Totals
£
**4,010**
**369,079**
**8,928**| |---|---|---|---| ||||**382,017**| ||||2019
£
246,352
29,499
22,275
7,211
1,775
12,936
480
10,327
468
1,925
11,673
155,025
(209)
8,748
10,952| ||||519,437| continued... Page 9 ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **6. DIRECT COSTS OF CHARITABLE ACTIVITIES - continued** |**DIRECT COSTS OF CHARITABLE ACTIVITIES - continued**||| |---|---|---| ||**2020**|2019| ||**£**|£| |Brought forward|**371,013**|519,437| |Depreciation|**6,994**|7,658| ||**378,007**|527,095| |**SUPPORT COSTS**||| |||Governance| |||costs| |||£| |Support costs||**4,010**| |**NET INCOME/(EXPENDITURE)**||| |Net income/(expenditure) is stated after charging/(crediting):||| ||**2020**|2019| ||**£**|£| |Depreciation - owned assets|**6,994**|7,658| ## **7. SUPPORT COSTS** ## **8. NET INCOME/(EXPENDITURE)** ## **9. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019. ## **10. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Health services
Management and administration
No employees received emoluments in excess of £60,000.||**2020**
**£**
**214,824**
**15,055**
**24,270**
**254,149**
**2020**
**9**
**2**
**11**||2019
£
204,952
15,803
25,597| |---|---|---|---|---| |||||246,352| |||||2019
9
2
11| Two key personnel received total emoluments of £78,295. continued... Page 10 **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||funds| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|112,994| |Other trading activities|280,810| |Investment income|315| |**Total**|394,119| |**EXPENDITURE ON**|| |**Charitable activities**|| |Support costs|5,394| |Provision of training and medical reports|518,347| |Provision of medical supplies|8,748| |**Total**|532,489| |Net gains on investments|12,051| |**NET INCOME/(EXPENDITURE)**|(126,319)| |**RECONCILIATION OF FUNDS**|| |**Total funds brought forward**|405,158| |**TOTAL FUNDS CARRIED FORWARD**|278,839| ## **12. TANGIBLE FIXED ASSETS** |**COST**
At 1 January 2020
Additions
At 31 December 2020
**DEPRECIATION**
At 1 January 2020
Charge for year
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019|Freehold
property
£
**116,168**
**-**
**116,168**
**51,988**
**1,604**
**53,592**
**62,576**
64,180|Fixtures
and
Computer
fittings
equipment
£
£
**119,953**
**30,109**
**1,337**
**3,005**
**121,290**
**33,114**
**92,047**
**30,108**
**4,388**
**1,002**
**96,435**
**31,110**
**24,855**
**2,004**
27,906
1|Totals
£
**266,230**
**4,342**| |---|---|---|---| ||||**270,572**| ||||**174,143**
**6,994**| ||||**181,137**| ||||**89,435**| ||||92,087| continued... Page 11 ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **13. FIXED ASSET INVESTMENTS** |**MARKET VALUE**
At 1 January 2020
Disposals
Revaluations
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019
There were no investment assets outside the UK.
Historic cost details
Unrealised gains in market value
Historical cost of investments
**14.**
**STOCKS**
Stocks
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments
**16.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Bank loans and overdrafts (see note 18)
Trade creditors
Social security and other taxes
VAT
Accrued expenses||Listed
investments
£
**119,513**
**(25,000)**
**(12,697)**
**81,816**
**81,816**
119,513|Listed
investments
£
**119,513**
**(25,000)**
**(12,697)**
**81,816**
**81,816**
119,513|Listed
investments
£
**119,513**
**(25,000)**
**(12,697)**
**81,816**
**81,816**
119,513| |---|---|---|---|---| |||||| |||**£**||£| |||||| |||**25,122**||37,819| |||**56,694**||81,694| ||**2020**
**£**
**1,785**
**2020**
**£**
**49,969**
**14,487**
**64,456**
**2020**
**£**
**7,099**
**17,870**
**6,580**
**12,402**
**8,201**
**52,152**|||2019
£
3,149
2019
£
63,228
15,589
78,817
2019
£
-
53,047
6,247
6,438
9,138
74,870| continued... Page 12 **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **17. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR** |||||**2020**|2019| |---|---|---|---|---|---| |||||**£**|£| ||Bank loans (see note 18)|||**42,901**|-| |**18.**|**LOANS**||||| ||An analysis of the maturity of loans is given below:||||| |||||**2020**|2019| |||||**£**|£| ||Amounts falling due within one year on demand:||||| ||Bank loans|||**7,099**|-| ||Amounts falling due between two and five years:||||| ||Bank loans - 2-5 years|||**42,901**|-| |**19.**|**LEASING AGREEMENTS**||||| ||Minimum lease payments under non-cancellable operating leases fall due as follows:||||| |||||**2020**|2019| |||||**£**|£| ||Between one and five years|||**13,971**|19,359| |**20.**|**MOVEMENT IN FUNDS**||||| |||||Net|| |||||movement|At| ||||At 1.1.20|in funds|31.12.20| ||||£|£|£| ||**Unrestricted funds**||||| ||General fund||**241,020**|**(30,638)**|**210,382**| ||Revaluation fund||**37,819**|**(12,697)**|**25,122**| ||||**278,839**|**(43,335)**|**235,504**| ||**TOTAL FUNDS**||**278,839**|**(43,335)**|**235,504**| ||Net movement in funds, included in the above are as follows:||||| |||Incoming|Resources|Gains and|Movement| |||resources|expended|losses|in funds| |||£|£|£|£| ||**Unrestricted funds**||||| ||General fund|**351,379**|**(382,017)**|**-**|**(30,638)**| ||Revaluation fund|**-**|**-**|**(12,697)**|**(12,697)**| |||**351,379**|**(382,017)**|**(12,697)**|**(43,335)**| ||**TOTAL FUNDS**|**351,379**|**(382,017)**|**(12,697)**|**(43,335)**| continued... Page 13 **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **20. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
Revaluation fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
394,119
Revaluation fund
-
394,119
**TOTAL FUNDS**
394,119|Net
movement
At
At 1.1.19
in funds
31.12.19
£
£
£
379,390
(138,370)
241,020
25,768
12,051
37,819
405,158
(126,319)
278,839
405,158
(126,319)
278,839
Resources
Gains and
Movement
expended
losses
in funds
£
£
£
(532,489)
-
(138,370)
-
12,051
12,051
(532,489)
12,051
(126,319)
(532,489)
12,051
(126,319)| |---|---| ## **21. EMPLOYEE BENEFIT OBLIGATIONS** The company operates defined contribution pension schemes on behalf of certain employees. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds and amounted to £23,082 (2019 - £25,597). The December monthly contributions outstanding at the year end amounting to £3,114 (2019 - £2,968). ## **22. RELATED PARTY DISCLOSURES** During the year the company paid one of the directors £9,800 for OHP clinics carried out on behalf of the company. Page 14 **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Subscriptions
**Other trading activities**
First aid training/training
Screening and medicals
Sale of medical supplies
**Investment income**
Other fixed asset invest - FII
Deposit account interest
**Other income**
Grants received
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Consultancy and agency nurses
First aid training and agency fees
Travelling
Telephone
Printing, stationery and postage
Advertising, promotion and marketing
Miscellaneous
Training and uniforms
Medical materials
Premises costs
Repairs, renewals and maintenance
Bad debts
Supplies purchased
Insurance
Long leasehold
Fixtures and fittings
Computer equipment
**Support costs**
**Governance costs**
Accountancy
Carried forward|2020
£
**118,470**
**89,270**
**95,949**
**4,784**
**190,003**
**-**
**6**
**6**
**42,900**
**351,379**
**214,824**
**15,055**
**24,270**
**17,169**
**28,413**
**2,026**
**1,856**
**5,141**
**1,156**
**9,706**
**1,478**
**510**
**10,067**
**17,353**
**1,169**
**8,928**
**11,892**
**1,604**
**4,388**
**1,002**
**378,007**
**4,010**
**4,010**|2019
£
112,994
108,031
167,570
5,209
280,810
98
217
315
-
394,119
204,952
15,803
25,597
29,499
22,275
7,211
1,775
12,936
480
10,327
468
1,925
11,673
155,025
(209)
8,748
10,952
1,650
4,925
1,083
527,095
3,894
3,894| |---|---|---| This page does not form part of the statutory financial statements Page 15 ## **ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |**Governance costs**
Brought forward
Professional fees
Total resources expended
**Net expenditure before gains and losses**
**Realised recognised gains and losses**
Realised gains/(losses) on fixed asset investments
**Net expenditure**|2020
£
**4,010**
**-**
**4,010**
**382,017**
**(30,638)**
**(12,697)**
**(43,335)**|2019
£
3,894
1,500
5,394
532,489
(138,370)
12,051
(126,319)| |---|---|---| This page does not form part of the statutory financial statements Page 16