REGISTERED COMPANY NUMBER: 00712806 (England and Wales) REGISTERED CHARITY NUMBER: 222649
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
TC Group 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 2025
Page
Reference and Administrative Details 1 Report of the Trustees 2 to 4 Independent Examiner's Report 5 Statement of Financial Activities 6 Balance Sheet 7 to 8 Cash Flow Statement 9 Notes to the Cash Flow Statement 10 Notes to the Financial Statements 11 to 19 Detailed Statement of Financial Activities 20 to 21
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2025
TRUSTEES Mrs S Rigby D Hazell (resigned 2.7.25) Ms G M Sutcliffe Mrs S Lett COMPANY SECRETARY Miss H M Yates REGISTERED OFFICE Nuffield House College Road Rochdale Lancashire OL12 6AE REGISTERED COMPANY 00712806 (England and Wales) NUMBER
REGISTERED CHARITY NUMBER 222649 INDEPENDENT EXAMINER TC Group 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 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 December 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 bjectives 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
Charitable activities ACHIEVEMENTS AND PERFORMANCE
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 398 people attended either a 3-day First Aid at Work course or 2-day Requalification course; and, 217 people attended a 1-day Emergency First Aid at Work course. A further 303 people attended courses for training in:-
-
Paediatric first aid training
-
Automated External Defibrillator
-
Mental Health First Aid
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.
Page 2
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
FINANCIAL REVIEW
Financial position
There was a surplus for the year of £1,459 after accounting for unrealised losses on investments. Unrestricted funds now stand at £284,977.
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 £275,780 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 £201,566, are considered adequate, but must continue to be managed prudently in order to maintain this level.
Going concern
There are no material uncertainties about the Company's ability to continue as a going concern.
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 trustees of the charity, also the Committee of Management, meet regularly to pool their expertise to enhance the continuing evolution of the charity.
The charity is in the process of appointing a clinical lead to further strengthen the existing management team. This appointment will stand ROHS in great stead and enable application for industry accreditations, along with the introductions of additional services.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
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.
Recruitment and appointment of new trustees
The directors are appointed according to the Article of Association and are referred to as the "Council of Management".
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.
Page 3
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The day to day running of the charity is carried out by the Secretary/General Manager with regular reporting to the Council of Management.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate the charity's exposure to major risks.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 17 July 2026 and signed on its behalf by:
Miss H M Yates - Secretary
Page 4
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 2025.
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
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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
-
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.
Vivien Hill F.C.A.
TC Group Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
17 July 2026
Page 5
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 Unrestricted funds £ Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 201,770 Other trading activities 3 348,233 Investment income 4 118 Total 550,121 EXPENDITURE ON Charitable activities 5 Support costs 6,700 Provision of training and medical reports 531,543 Provision of medical 13,316 supplies 551,559 Total Net gains on investments 2,897 NET INCOME 1,459 RECONCILIATION OF FUNDS Total funds brought forward 283,518 TOTAL FUNDS CARRIED FORWARD 284,977 |
2024 Total funds £ 207,355 343,936 114 551,405 7,796 484,414 12,874 505,084 1,594 47,915 235,603 283,518 |
|---|---|
The notes form part of these financial statements
Page 6
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
BALANCE SHEET 31 DECEMBER 2025
| 2025 Unrestricted funds £ Notes FIXED ASSETS Tangible assets 12 76,776 Investments 13 6,635 83,411 CURRENT ASSETS Stocks 14 3,198 Debtors 15 84,017 Cash at bank and in 169,274 hand 256,489 CREDITORS Amounts falling due within one year 16 (54,923) NET CURRENT ASSETS 201,566 TOTAL ASSETS LESS CURRENT LIABILITIES 284,977 CREDITORS Amounts falling due after more than one year 17 - NET ASSETS 284,977 FUNDS 20 284,977 Unrestricted funds TOTAL FUNDS 284,977 |
2024 Total funds £ 76,091 3,738 79,829 2,950 82,125 186,525 271,600 (63,744) 207,856 287,685 (4,167) 283,518 283,518 283,518 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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
continued...
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
BALANCE SHEET - continued 31 DECEMBER 2025
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 17 July 2026 and were signed on its behalf by:
S Lett - Trustee
The notes form part of these financial statements
Page 8
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025
| Notes Cash flows from operating activities Cash generated from operations 1 Interest paid Net cash (used in)/provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Dividends received Net cash used in investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
2025 £ (8,169) (648) (8,817) (8,552) 118 (8,434) (17,251) 186,525 169,274 |
2024 £ 74,239 (648) 73,591 (2,219) 114 (2,105) 71,486 115,039 186,525 |
|---|---|---|
The notes form part of these financial statements
Page 9
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025
| NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 |
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 |
|
|---|---|---|---|---|
| 1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Net income for the reporting period (as per the Statement of Financial | ||||
| Activities) | 1,459 | 47,915 | ||
| Adjustments for: | ||||
| Depreciation charges | 7,867 | 6,950 | ||
| Gain on investments | (2,897) | (1,594) | ||
| Interest paid | 648 | 648 | ||
| Dividends received | (118) | (114) | ||
| (Increase)/decrease in stocks | (248) | 145 | ||
| (Increase)/decrease in debtors | (1,892) | 31,596 | ||
| Decrease in creditors | (12,988) | (11,307) | ||
| Net cash (used in)/provided by operations | (8,169) | 74,239 | ||
| 2. ANALYSIS OF CHANGES IN NET FUNDS | ||||
| At 1.1.25 | Cash flow | At | 31.12.25 | |
| £ | £ | £ | ||
| Net cash | ||||
| Cash at bank and in | 186,525 | (17,251) | 169,274 | |
| hand | ||||
| 186,525 | (17,251) | 169,274 | ||
| Debt | ||||
| Debts falling due within 1 year | (10,000) | 5,833 | (4,167) | |
| Debts falling due after 1 | (4,167) | 4,167 | - | |
| year | ||||
| (14,167) | 10,000 | (4,167) | ||
| Total | 172,358 | (7,251) | 165,107 |
The notes form part of these financial statements
Page 10
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
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.
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
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.
continued...
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES - continued
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.
2. DONATIONS AND LEGACIES
| Subscriptions First aid training/training Screening and medicals Sale of medical supplies 4. INVESTMENT INCOME Other fixed asset invest - FII 3. OTHER TRADING ACTIVITIES 5. CHARITABLE ACTIVITIES COSTS Support costs Provision of training and medical reports Provision of medical supplies |
Direct Costs (see note 6) £ - 531,543 13,316 544,859 |
2025 £ 201,770 2025 £ 130,031 211,582 6,620 348,233 2025 £ 118 Support costs (see note 7) £ 6,700 - - 6,700 |
2024 £ 207,355 2024 £ 125,399 212,173 6,364 343,936 2024 £ 114 Totals £ 6,700 531,543 13,316 551,559 |
|---|---|---|---|
continued...
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
6. DIRECT COSTS OF CHARITABLE ACTIVITIES
| ECT 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 Premises costs Repairs, renewals and maintenance Bad debts Supplies purchased Insurance Life cover Goods for resale Depreciation |
2025 £ 329,448 61,456 28,831 10,738 2,548 5,992 548 12,662 4,197 16,593 36,395 (1,662) 8,722 14,130 1,800 4,594 7,867 544,859 |
2024 £ 300,200 46,926 29,003 11,802 3,076 7,061 252 11,363 6,790 16,639 25,691 3,565 8,827 13,296 1,800 4,047 6,950 |
| 497,288 |
7. SUPPORT COSTS
| PORT COSTS | |
|---|---|
| Governance | |
| costs | |
| £ | |
| Support costs | 6,700 |
8. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 7,867 | 6,950 |
continued...
Page 13
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
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 |
2025 £ 251,974 18,839 58,635 329,448 2025 6 3 9 |
2024 £ 228,911 16,363 54,926 |
||
|---|---|---|---|---|
| 300,200 | ||||
| 2024 6 2 8 |
No employees received emoluments in excess of £60,000.
Three key personnel received total emoluments of £161,683.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 207,355 |
| Other trading activities | 343,936 |
| Investment income | 114 |
| Total | 551,405 |
| EXPENDITURE ON | |
| Charitable activities | |
| Support costs | 7,796 |
| Provision of training and medical reports | 484,414 |
| Provision of medical | 12,874 |
| supplies | |
| Total | 505,084 |
continued...
Page 14
ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | |
|---|---|
| funds £ | |
| Net gains on investments | 1,594 |
| NET INCOME | 47,915 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 235,603 |
| TOTAL FUNDS CARRIED FORWARD | 283,518 |
12. TANGIBLE FIXED ASSETS
| COST At 1 January 2025 Additions At 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 |
Freehold property £ 118,105 - 118,105 59,805 1,458 61,263 56,842 58,300 |
Fixtures and fittings £ 124,561 4,054 128,615 109,358 2,889 112,247 16,368 15,203 |
Computer equipment £ 42,817 4,498 47,315 40,229 3,520 43,749 3,566 2,588 |
Totals £ 285,483 8,552 |
|---|---|---|---|---|
| 294,035 | ||||
| 209,392 7,867 |
||||
| 217,259 | ||||
| 76,776 | ||||
| 76,091 |
continued...
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
13. FIXED ASSET INVESTMENTS
| MARKET VALUE At 1 January 2025 Revaluations At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 There were no investment assets outside the UK. Cost or valuation at 31 December 2025 is represented by: Valuation in 2024 Cost 14. STOCKS Stocks 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments |
Listed investments £ 3,738 2,897 6,635 6,635 3,738 Listed investments £ 5,941 694 6,635 2025 2024 £ £ 3,198 2,950 2025 2024 £ £ 59,962 56,199 24,055 25,926 84,017 82,125 |
|---|---|
continued...
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
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 17. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Bank loans (see note 18) 18. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank loans Amounts falling due between two and five years: Bank loans - 2-5 years 19. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: Between one and five years |
2025 £ 4,167 22,540 9,098 6,946 12,172 54,923 2025 £ - 2025 £ 4,167 - 2025 £ 17,715 |
2024 £ 10,000 24,826 8,275 6,005 14,638 63,744 2024 £ 4,167 2024 £ 10,000 4,167 2024 £ 21,366 |
|---|---|---|
continued...
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
20. MOVEMENT IN FUNDS
| Unrestricted funds General fund Revaluation fund TOTAL FUNDS Net movement in funds, included in the above are as Unrestricted funds General fund Revaluation fund TOTAL FUNDS |
follows: Incoming resources £ 550,121 - 550,121 550,121 |
At 1.1.25 £ 280,474 3,044 283,518 283,518 Resources expended £ (551,559) - (551,559) (551,559) |
Net movement in funds At 31.12.25 £ £ (1,438) 279,036 2,897 5,941 1,459 284,977 1,459 284,977 Gains and losses £ Movement in funds £ - (1,438) 2,897 2,897 2,897 1,459 2,897 1,459 |
|---|---|---|---|
Comparatives for movement in funds
| Unrestricted funds General fund Revaluation fund TOTAL FUNDS |
At 1.1.24 £ 234,153 1,450 235,603 235,603 |
Net movement in funds £ 46,321 1,594 47,915 47,915 |
At 31.12.24 £ 280,474 3,044 283,518 283,518 |
|---|---|---|---|
continued...
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
20. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Revaluation fund TOTAL FUNDS |
Incoming resources £ 551,405 - 551,405 551,405 |
Resources expended £ (505,084) - (505,084) (505,084) |
Gains and losses £ Movement in funds £ - 46,321 1,594 1,594 1,594 47,915 1,594 47,915 |
|---|---|---|---|
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 £58,635 (2024 - £54,926). The December monthly contributions outstanding at the year end amounting to £5,152 (2024 - £5,192).
22. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED DETAILED STATEMENT OF FINANCIAL
ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 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 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 Premises costs Repairs, renewals and maintenance Bad debts Supplies purchased Insurance Life cover Goods for resale Long leasehold Fixtures and fittings Computer equipment |
2025 £ 201,770 130,031 211,582 6,620 348,233 118 550,121 251,974 18,839 58,635 61,456 28,831 10,738 2,548 5,992 548 12,662 4,197 16,593 36,395 (1,662) 8,722 14,130 1,800 4,594 1,458 2,889 3,520 544,859 |
2024 £ 207,355 125,399 212,173 6,364 343,936 114 551,405 228,911 16,363 54,926 46,926 29,003 11,802 3,076 7,061 252 11,363 6,790 16,639 25,691 3,565 8,827 13,296 1,800 4,047 1,495 2,684 2,771 497,288 |
|---|---|---|
This page does not form part of the statutory financial statements
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ROCHDALE OCCUPATIONAL HEALTH SERVICE LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Support costs Governance costs Accountancy Professional fees Bank interest Total resources expended Net (expenditure)/income |
2025 £ 5,250 802 648 6,700 551,559 (1,438) |
2024 £ 4,650 2,498 648 7,796 505,084 46,321 |
|---|---|---|
This page does not form part of the statutory financial statements
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