mohs
workplace health
Annual Report 2022 - 2023
.)L
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|Trustees'
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|Statement oftrustees'|responsibilities||
|Independent
auditor's|report||
|Statement
offinancial|activities|12|
|Balance sheet||13|
|Statement
ofcash flows||14|
|Notes to the financial|statements|15-24|
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|||||Unrestricted|Endowment|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|||
|||||2023|2023|2023|2022|
||||Notes|||||
|Income from:||||||||
|Donations
and|legacies||||||10,253|
|Charitable
activities||||1,615,152||1,615,152|1,654,554|
|Investments||||544||544|28|
|Total income||||1,615,696||1,615,696|1,664,835|
|Ex enditure on:||||||||
|Charitable
activities|||6|1,709,277||1,709,277|1,608,618|
|Net (expenditure)/income||for the year/||||||
|Net movement|in funds|||(93,581)||(93,581)|56,217|
|Fund balances|at 1 April|2022||1,523,496|40,172|1,563,668|1,507,452|
|Fund balances|at 31 March 2023|||1,429,915|40,172|1,470,087|1,563,669|
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||||2023||2022||
|---|---|---|---|---|---|---|
|||Notes|f.||||
|Fixed assets|||||||
|Tangible assets||||1,017,828||1,034,415|
|Current assets|||||||
|Debtors||12|252,501||294,448||
|Cash at bank and in|hand||331,175||401,091||
||||583,676||695,539||
|Creditors: amounts|falling due within||||||
|one year||13|(131,417)||(166,285)||
|Net current assets||||452,259||529,254|
|Total assets less current liabilities||||1,470,087||1,563,669|
|Capital funds|||||||
|Endowment
funds -|general|||40,172||40,172|
|Income funds|||||||
|Unrestricted
funds|||||||
|General unrestricted|funds||1,417,584||1,511,166||
|Revaluation
reserve|||12,331||12,331||
|||||1,429,915||1,523,497|
|||||1,470,087||1,563,669|
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||||||2023||2022||
|---|---|---|---|---|---|---|---|---|
|||||Notes|||||
|Cash flows from operating|||activities||||||
|Cash (absorbed
by)/generated|||from|17|||||
|operations||||||(15,541)||110,131|
|Investing
activities|||||||||
|Purchase oftangible
fixed|assets||||(54,918)||(2,318)||
|interest received|||||544||28||
|Net cash used in investing|||activities|||(54,374)||(2,290)|
|Financing
activities|||||||||
|Repayment
ofbank loans|||||||(100,000)||
|Net cash used in financing|||activities|||||(100,000)|
|Net (decrease)/increase|in|cash and||cash|||||
|equivalents||||||(69,915)||7,841|
|Cash and cash equivalents||at beginning||ofyear||401,091||393,250|
|Cash and cash equivalents|||at end of|year||331,175||401,091|
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|||||||Total|Unrestricted|
|---|---|---|---|---|---|---|---|
||||||||funds|
|||||||2023|2022|
||CJRS government||grants||||10,253|
|4|Charitable|activities||||||
||||||2023||2022|
||||||E|||
||Income from occupational|||health services|1,615,152||1654,554|
|2023|2022|
|---|---|
|E||
|1,615,152|1,654,554|
|Unrestricted|Total|
|---|---|
|funds||
|2023|2022|
||K|
|544|28|
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||||Workplace|Workplace|
|---|---|---|---|---|
||||Health|Health|
||||Service|Service|
||||2023|2022|
|Staff costs|||392,103|417,771|
|Depreciation|and impairment||8,135|8,933|
|Direct costs|||127,837|110,629|
|Consultants|||398,842|359,196|
|Staff training|||179|550|
|Cars|||17,062|26,052|
||||944,158|923,131|
|Share ofsupport costs (see note 7)|||670,186|603,917|
|Share ofgovernance||costs (see note 7)|94,933|81,570|
||||1,709,277|1,608,618|
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|Support|c|os|ts|||||
|---|---|---|---|---|---|---|---|
|||||Support|Governance|2023|2022|
|||||costs|costs|||
|Staff costs||||362,826|74,765|437,591|420,608|
|Depreciation||||63,370||63,370|62,582|
|Premises||||115,960||115,960|90,112|
|Phone/postage||||23,415||23,415|22,104|
|Marketing||||18,312||18,312|12,965|
|Laundry||||16,195||16,195|14,498|
|Other staff||costs||31,486||31,486|18,181|
|Unrecovered|||VAT|29,875||29,875|25,544|
|Bad debts||||3,482||3,482|(34)|
|Sundries||||4,178||4,178|3,751|
|Bank charges||||1,087||1,087|1,768|
|Audit fees|||||7,275|7,275|6,275|
|Legal and||professional|||12,893|12,893|7,133|
|||||670,186|94,933|765,119|685,487|
|Analysed|between|||||||
|Charitable||activities||670,187|94,933|765,119|685,487|
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|The average
monthly
num|ber ofemploye|es
during the|year was:|||
|---|---|---|---|---|---|
|||||2023|2022|
|||||Number|Number|
|Doctors||||1|1|
|Management||||1|1|
|Administration||||10|10|
|Health Screen Technicians||||4|2|
|Health 8 Safety Trainers||||2|2|
|Occupational
Health Advisors||||5|7|
|Marketing||||1|1|
|Total||||24|24|
|Employment
costs||||2023|2022|
|||||E|E|
|Wages and salaries||||731,644|736,487|
|Social security costs||||66,045|71,260|
|Other pension costs||||32,005|30,632|
|||||829,694|838,379|
|The number ofemployees|whose annual|remuneration|was more than 860,000|||
|is as follows:||||||
|||||2023|2022|
|||||Number|Number|
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|Tangible fix|ed asset|s||||||
|---|---|---|---|---|---|---|---|
||||Land and|Plant and|Fixtures, Motor vehicles||Total|
||||buildings|machinery|fittings &|||
||||||equipment|||
|Cost or valuation||||||||
|At 1 April 2022|||1,037,522|137,318|492,771|104,693|1,772,304|
|Additions||||770|54,148||54,918|
|At 31 March|2023||1,037,522|138,088|546,919|104,693|1,827,222|
|Depreciation|and impairment|||||||
|At 1 April 2022|||73,937|133,490|438,044|92,419|737,890|
|Depreciation|charged|in the year|16,285|2,846|47,084|5,289|71,504|
|At 31 March|2023||90,222|136,336|485,128|97,708|809,394|
|Carrying
amount||||||||
|At 31 March|2023||947,300|1,752|61,791|6,985|1,017,828|
|At 31 March|2022||963,586|3,828|54,727|12,274|1,034,415|
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|12|Debtors|||||
|---|---|---|---|---|---|
|||||2023|2022|
||Amounts
falling due||within one year:|f.|f.|
||Trade debtors|||247,793|291,167|
||Prepayments|and accrued income||4,708|3,281|
|||||252,501|294,448|
|13|Creditors: amounts||falling due within one year|||
|||||2023|2022|
||Other taxation|and social security||52,525|56,766|
||Trade creditors|||64,107|94,719|
||Accruals and deferred||income|14,785|14,800|
|||||131,417|166,285|
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|14|Analysis of|net assets|between|funds||||||
|---|---|---|---|---|---|---|---|---|---|
||||Unrestricted||Endowment|Total|Unrestricted|Endowment|Total|
|||||funds|funds||funds|funds||
|||||2023|2023||2022|2022|2022|
||||||E|||||
||Fund balances at 31|||||||||
||March 2023|are||||||||
||represented|by:||||||||
||Tangible assets||977,656||40,172|1,017,828|994,243|40,172|1,034,415|
||Current assets/(liabilities)||452,259|||452,259|529,254||529,254|
||||1,429,915||40,172|1,470,087|1,523,497|40,172|1,563,669|
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||2023|2022|
|---|---|---|
|||E|
|Within one year|2,779|2,779|
|Between two and five years|7,179|9,958|
||9,958|12,737|
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|||2023|2022|
|---|---|---|---|
||||E|
|Aggregate|compensation|144,871|130,196|
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|17|Cash generated
from operations|Cash generated
from operations||||2023|2022|
|---|---|---|---|---|---|---|---|
||(Deficit)/surpus
for the year|||||(93,581)|56,217|
||Adjustments
for:|||||||
||Investment
income recognised|in statement||offinancial|activities|(544)|(28)|
||Depreciation
and impairment
oftangible||fixed assets|||71,505|71,515|
||Movements
in working capital:|||||||
||Decrease/(increase)
in debtors|||||41,947|(50,174)|
||(Decrease)/increase
in creditors|||||(34,868)|32,601|
||Cash (absorbed
by)/generated|from operations||||(15,541)|110,131|
|18|Analysis ofchanges
in net funds|||||||
||The charity had no debt during|the year.||||||
mohs
workplace health
Annual Report 2022 - 2023
.)L
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|||Page|
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|Trustees'
report||1-7|
|Statement oftrustees'|responsibilities||
|Independent
auditor's|report||
|Statement
offinancial|activities|12|
|Balance sheet||13|
|Statement
ofcash flows||14|
|Notes to the financial|statements|15-24|
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|||||Unrestricted|Endowment|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|||
|||||2023|2023|2023|2022|
||||Notes|||||
|Income from:||||||||
|Donations
and|legacies||||||10,253|
|Charitable
activities||||1,615,152||1,615,152|1,654,554|
|Investments||||544||544|28|
|Total income||||1,615,696||1,615,696|1,664,835|
|Ex enditure on:||||||||
|Charitable
activities|||6|1,709,277||1,709,277|1,608,618|
|Net (expenditure)/income||for the year/||||||
|Net movement|in funds|||(93,581)||(93,581)|56,217|
|Fund balances|at 1 April|2022||1,523,496|40,172|1,563,668|1,507,452|
|Fund balances|at 31 March 2023|||1,429,915|40,172|1,470,087|1,563,669|
##
##
||||2023||2022||
|---|---|---|---|---|---|---|
|||Notes|f.||||
|Fixed assets|||||||
|Tangible assets||||1,017,828||1,034,415|
|Current assets|||||||
|Debtors||12|252,501||294,448||
|Cash at bank and in|hand||331,175||401,091||
||||583,676||695,539||
|Creditors: amounts|falling due within||||||
|one year||13|(131,417)||(166,285)||
|Net current assets||||452,259||529,254|
|Total assets less current liabilities||||1,470,087||1,563,669|
|Capital funds|||||||
|Endowment
funds -|general|||40,172||40,172|
|Income funds|||||||
|Unrestricted
funds|||||||
|General unrestricted|funds||1,417,584||1,511,166||
|Revaluation
reserve|||12,331||12,331||
|||||1,429,915||1,523,497|
|||||1,470,087||1,563,669|
##
##
||||||2023||2022||
|---|---|---|---|---|---|---|---|---|
|||||Notes|||||
|Cash flows from operating|||activities||||||
|Cash (absorbed
by)/generated|||from|17|||||
|operations||||||(15,541)||110,131|
|Investing
activities|||||||||
|Purchase oftangible
fixed|assets||||(54,918)||(2,318)||
|interest received|||||544||28||
|Net cash used in investing|||activities|||(54,374)||(2,290)|
|Financing
activities|||||||||
|Repayment
ofbank loans|||||||(100,000)||
|Net cash used in financing|||activities|||||(100,000)|
|Net (decrease)/increase|in|cash and||cash|||||
|equivalents||||||(69,915)||7,841|
|Cash and cash equivalents||at beginning||ofyear||401,091||393,250|
|Cash and cash equivalents|||at end of|year||331,175||401,091|
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|||||||Total|Unrestricted|
|---|---|---|---|---|---|---|---|
||||||||funds|
|||||||2023|2022|
||CJRS government||grants||||10,253|
|4|Charitable|activities||||||
||||||2023||2022|
||||||E|||
||Income from occupational|||health services|1,615,152||1654,554|
|2023|2022|
|---|---|
|E||
|1,615,152|1,654,554|
|Unrestricted|Total|
|---|---|
|funds||
|2023|2022|
||K|
|544|28|
##
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##
||||Workplace|Workplace|
|---|---|---|---|---|
||||Health|Health|
||||Service|Service|
||||2023|2022|
|Staff costs|||392,103|417,771|
|Depreciation|and impairment||8,135|8,933|
|Direct costs|||127,837|110,629|
|Consultants|||398,842|359,196|
|Staff training|||179|550|
|Cars|||17,062|26,052|
||||944,158|923,131|
|Share ofsupport costs (see note 7)|||670,186|603,917|
|Share ofgovernance||costs (see note 7)|94,933|81,570|
||||1,709,277|1,608,618|
##
|Support|c|os|ts|||||
|---|---|---|---|---|---|---|---|
|||||Support|Governance|2023|2022|
|||||costs|costs|||
|Staff costs||||362,826|74,765|437,591|420,608|
|Depreciation||||63,370||63,370|62,582|
|Premises||||115,960||115,960|90,112|
|Phone/postage||||23,415||23,415|22,104|
|Marketing||||18,312||18,312|12,965|
|Laundry||||16,195||16,195|14,498|
|Other staff||costs||31,486||31,486|18,181|
|Unrecovered|||VAT|29,875||29,875|25,544|
|Bad debts||||3,482||3,482|(34)|
|Sundries||||4,178||4,178|3,751|
|Bank charges||||1,087||1,087|1,768|
|Audit fees|||||7,275|7,275|6,275|
|Legal and||professional|||12,893|12,893|7,133|
|||||670,186|94,933|765,119|685,487|
|Analysed|between|||||||
|Charitable||activities||670,187|94,933|765,119|685,487|
##
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##
##
|The average
monthly
num|ber ofemploye|es
during the|year was:|||
|---|---|---|---|---|---|
|||||2023|2022|
|||||Number|Number|
|Doctors||||1|1|
|Management||||1|1|
|Administration||||10|10|
|Health Screen Technicians||||4|2|
|Health 8 Safety Trainers||||2|2|
|Occupational
Health Advisors||||5|7|
|Marketing||||1|1|
|Total||||24|24|
|Employment
costs||||2023|2022|
|||||E|E|
|Wages and salaries||||731,644|736,487|
|Social security costs||||66,045|71,260|
|Other pension costs||||32,005|30,632|
|||||829,694|838,379|
|The number ofemployees|whose annual|remuneration|was more than 860,000|||
|is as follows:||||||
|||||2023|2022|
|||||Number|Number|
##
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##
##
|Tangible fix|ed asset|s||||||
|---|---|---|---|---|---|---|---|
||||Land and|Plant and|Fixtures, Motor vehicles||Total|
||||buildings|machinery|fittings &|||
||||||equipment|||
|Cost or valuation||||||||
|At 1 April 2022|||1,037,522|137,318|492,771|104,693|1,772,304|
|Additions||||770|54,148||54,918|
|At 31 March|2023||1,037,522|138,088|546,919|104,693|1,827,222|
|Depreciation|and impairment|||||||
|At 1 April 2022|||73,937|133,490|438,044|92,419|737,890|
|Depreciation|charged|in the year|16,285|2,846|47,084|5,289|71,504|
|At 31 March|2023||90,222|136,336|485,128|97,708|809,394|
|Carrying
amount||||||||
|At 31 March|2023||947,300|1,752|61,791|6,985|1,017,828|
|At 31 March|2022||963,586|3,828|54,727|12,274|1,034,415|
##
|12|Debtors|||||
|---|---|---|---|---|---|
|||||2023|2022|
||Amounts
falling due||within one year:|f.|f.|
||Trade debtors|||247,793|291,167|
||Prepayments|and accrued income||4,708|3,281|
|||||252,501|294,448|
|13|Creditors: amounts||falling due within one year|||
|||||2023|2022|
||Other taxation|and social security||52,525|56,766|
||Trade creditors|||64,107|94,719|
||Accruals and deferred||income|14,785|14,800|
|||||131,417|166,285|
##
##
|14|Analysis of|net assets|between|funds||||||
|---|---|---|---|---|---|---|---|---|---|
||||Unrestricted||Endowment|Total|Unrestricted|Endowment|Total|
|||||funds|funds||funds|funds||
|||||2023|2023||2022|2022|2022|
||||||E|||||
||Fund balances at 31|||||||||
||March 2023|are||||||||
||represented|by:||||||||
||Tangible assets||977,656||40,172|1,017,828|994,243|40,172|1,034,415|
||Current assets/(liabilities)||452,259|||452,259|529,254||529,254|
||||1,429,915||40,172|1,470,087|1,523,497|40,172|1,563,669|
##
##
##
||2023|2022|
|---|---|---|
|||E|
|Within one year|2,779|2,779|
|Between two and five years|7,179|9,958|
||9,958|12,737|
##
|||2023|2022|
|---|---|---|---|
||||E|
|Aggregate|compensation|144,871|130,196|
##
##
##
|17|Cash generated
from operations|Cash generated
from operations||||2023|2022|
|---|---|---|---|---|---|---|---|
||(Deficit)/surpus
for the year|||||(93,581)|56,217|
||Adjustments
for:|||||||
||Investment
income recognised|in statement||offinancial|activities|(544)|(28)|
||Depreciation
and impairment
oftangible||fixed assets|||71,505|71,515|
||Movements
in working capital:|||||||
||Decrease/(increase)
in debtors|||||41,947|(50,174)|
||(Decrease)/increase
in creditors|||||(34,868)|32,601|
||Cash (absorbed
by)/generated|from operations||||(15,541)|110,131|
|18|Analysis ofchanges
in net funds|||||||
||The charity had no debt during|the year.||||||
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