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2022-12-31-accounts

REGISTERED COMPANY NUMBER: 00712806 (England and Wales) REGISTERED CHARITY NUMBER: 222649

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

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 2022

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
Notes to the Financial Statements 7 to 14

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2022

TRUSTEES Mrs S Rigby D Hazell Ms G M Sutcliffe COMPANY SECRETARY Miss H M Yates REGISTERED OFFICE Nuffield House College Road Rochdale Lancashire OL12 6AE

REGISTERED COMPANY NUMBER 00712806 (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 (REGISTERED NUMBER: 00712806)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

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 2022. 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 449 people attended either a 3-day First Aid at Work course or 2-day Requalification course; and, 182 people attended a 1-day Emergency First Aid at Work course. A further 290 people attended courses for training in:-

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 £40,451 after accounting for unrealised gains on investments. Unrestricted funds now stand at £229,978.

Investment policy and objectives

The management committee have the power to invest in such assets as they see fit.

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 £250,245 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 £147,158, are considered adequate, but must continue to be managed prudently in order to maintain this level.

Page 2

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED (REGISTERED NUMBER: 00712806)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

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 is now accredited to provide Mental Health First Aid Training and have introduced 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.

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:

..............................................................................

Miss 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 2022.

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 member of the Institute of Chartered Accountants in England and Wales, 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

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 2022

2022
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
134,480
Other trading activities
2
325,868
Investment income
3
87
Other income
4
-
Total
460,435
EXPENDITURE ON
Charitable activities
5
Charitable activities
-
Support costs
5,928
Provision of training and medical reports
481,962
Provision of medical supplies
12,599
Total
500,489
Net gains/(losses) on investments
(397)
NET INCOME/(EXPENDITURE)
(40,451)
RECONCILIATION OF FUNDS
Total funds brought forward
270,429
TOTAL FUNDS CARRIED FORWARD
229,978		 2021
Total
funds
£
119,566
274,806
54
46,650
441,076
-
4,564
391,596
10,610
406,770
619
34,925
235,504
270,429

The notes form part of these financial statements

Page 5

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED (REGISTERED NUMBER: 00712806)

BALANCE SHEET 31 DECEMBER 2022

2022
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
12
82,820
Investments
13
2,210
85,030
CURRENT ASSETS
Stocks
14
2,624
Debtors
15
94,175
Cash at bank and in hand
134,782
231,581
CREDITORS
Amounts falling due within one year
16
(62,466)
NET CURRENT ASSETS
169,115
TOTAL ASSETS LESS CURRENT LIABILITIES
254,145
CREDITORS
Amounts falling due after more than one year
17
(24,167)
NET ASSETS
229,978
FUNDS
20
Unrestricted funds
229,978
TOTAL FUNDS
229,978		 2021
Total
funds
£
85,955
2,607
88,562
2,205
74,311
189,528
266,044
(50,010)
216,034
304,596
(34,167)
270,429
270,429
270,429

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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:

............................................. D Hazell - Trustee

The notes form part of these financial statements

Page 6

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

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. This affected the accounts to 2020 & 2021 and 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 7

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

2. 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		 2022
£
128,891
189,165
7,812
325,868
2022
£
87
-
87
2022
£
-		 2021
£
117,793
151,030
5,983
274,806
2021
£
51
3
54
2021
£
46,650

3. INVESTMENT INCOME

4. OTHER INCOME

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
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
Life cover
Carried forward		 Direct
Costs (see
note 6)
£
-
481,962
12,599
494,561		 Support
costs (see
note 7)
£
5,928
-
-
5,928
2022
£
299,601
44,912
28,801
7,547
2,286
7,784
1,794
11,341
2,567
3,034
12,521
32,597
2,885
12,599
15,443
1,616
487,328		 Totals
£
5,928
481,962
12,599
500,489
2021
£
255,092
24,309
32,975
2,420
1,916
6,623
1,459
9,850
3,410
2,484
11,062
18,478
2,514
10,610
12,197
-
395,399

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

continued...

Page 8

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

6. DIRECT COSTS OF CHARITABLE ACTIVITIES - continued

Brought forward
Depreciation
SUPPORT COSTS
Support costs
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 2022
2021
£
£
487,328
395,399
7,233
6,807
494,561
402,206
Governance
costs
£
5,928
2022
2021
£
£
7,233
6,807

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 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

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.		 2022
£
246,547
19,091
33,963
299,601
2022
7
2
9		 2021
£
215,338
15,258
24,496
255,092
2021
8
2
10

Three key personnel received total emoluments of £147,294.

continued...

Page 9

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Charitable activities
Support costs
Provision of training and medical reports
Provision of medical supplies
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
TANGIBLE FIXED ASSETS
COST
At 1 January 2022
Additions
At 31 December 2022
DEPRECIATION
At 1 January 2022
Charge for year
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 Freehold
property
£
118,105
-
118,105
55,205
1,572
56,777
61,328
62,900		 Unrestricted
funds
£
119,566
274,806
54
46,650
441,076
4,564
391,596
10,610
406,770
619
34,925
235,504
270,429
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
121,290
34,504
273,899
1,848
2,250
4,098
123,138
36,754
277,997
100,164
32,575
187,944
3,446
2,215
7,233
103,610
34,790
195,177
19,528
1,964
82,820
21,126
1,929
85,955

12. TANGIBLE FIXED ASSETS

continued...

Page 10

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

13. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 January 2022
Revaluations
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021
There were no investment assets outside the UK.
Cost or valuation at 31 December 2022 is represented by:
Valuation in 2022
Cost
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		 Listed
investments
£
2,607
(397)
2,210
2,210
2,607
Listed
investments
£
1,516
694
2,210		 Listed
investments
£
2,607
(397)
2,210
2,210
2,607
Listed
investments
£
1,516
694
2,210		 Listed
investments
£
2,607
(397)
2,210
2,210
2,607
Listed
investments
£
1,516
694
2,210
£ £
1,516 1,913
694 694
2022
£
2,624
2022
£
75,431
18,744
94,175		 2021
£
2,205
2021
£
56,503
17,808
74,311

continued...

Page 11

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Bank loans and overdrafts (see note 18) 10,000 10,000
Trade creditors 27,580 18,212
Social security and other taxes 7,401 7,040
VAT 6,850 7,009
Accrued expenses 10,635 7,749
62,466 50,010
17. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
£ £
Bank loans (see note 18) 24,167 34,167
18. LOANS
An analysis of the maturity of loans is given below:
2022 2021
£ £
Amounts falling due within one year on demand:
Bank loans 10,000 10,000
Amounts falling due between two and five years:
Bank loans - 2-5 years 24,167 34,167
19. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2022 2021
£ £
Within one year 648 -
Between one and five years 8,766 15,486
9,414 15,486
20. MOVEMENT IN FUNDS
Net
movement At
At 1.1.22 in funds 31.12.22
£ £ £
Unrestricted funds
General fund 268,516 (40,054) 228,462
Revaluation fund 1,913 (397) 1,516
270,429 (40,451) 229,978
TOTAL FUNDS 270,429 (40,451) 229,978

continued...

Page 12

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

20. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
460,435
(500,489)
Revaluation fund
-
-
460,435
(500,489)
TOTAL FUNDS
460,435
(500,489)
Comparatives for movement in funds
Net
movement
At 1.1.21
in funds
£
£
Unrestricted funds
General fund
210,382
34,925
Revaluation fund
25,122
-
235,504
34,925
TOTAL FUNDS
235,504
34,925
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
441,076
(406,770)
TOTAL FUNDS
441,076
(406,770)		 Gains and
Movement
losses
in funds
£
£
-
(40,054)
(397)
(397)
(397)
(40,451)
(397)
(40,451)
Transfers
between
At
funds
31.12.21
£
£
23,209
268,516
(23,209)
1,913
-
270,429
-
270,429
Gains and
Movement
losses
in funds
£
£
619
34,925
619
34,925

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 £33,963 (2021 - £23,275). The December monthly contributions outstanding at the year end amounting to £3,649 (2021 - £2,951).

continued...

Page 13

ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

22. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 14