mohs
workplace health
61StAnnual Report 2023-2024

Charity registration rtum￿r 230407
Company registration numbar 00731728 IEn9land and Wales)
MOHS WORKPLACE HEALTH LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

MOHS WORKPLACE HEALTH LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
Mr DA Lynam
Mrs H E Hooper
Mr M J Round
Dr M Cathcart
Mr J A Boullon
Mrs D A Jennings
Charity number
230407
Company number
00731728
Prlncipal address
83 Bimiingham Road
West Bromwich
West Midlands
B70 6PX
R8glst•r•d offi¢e
Petit House
83 Birmingham Road
Wesl Bromwich
West Midlands
B70 6PX
Auditor
CK Audit
No 4 Castle Court 2
Casllegale Way
Dudley
West Midlands
DY14RH

MOHS WORKPLACE HEALTH LIMITED
CONTENTS
Page
Trustees, ￿port
Statement of Ifuslees, respx)nsibilits'es
Independent auditorfs report
8-10
statement of financial 8ctivibes
Balancè Sheet
12
Statement of cash flows
13
Notes lo the ffinancial statements
14-23

MOHS WORKPLACE HEALTH LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The directors piesent Ihtrir report and accounts for the year ended 31 MaTth 2024.
The 8¢counts have been prepared in accordance with the accounting policies s6t tsut in note 110 the accounts and
comply with the Charity's Goveming document, the CompaniesAct 2006 and'Aceounling and Reporting by Charities..
Staternent of Recommended Practice applicable lo charities preparing theii accounts in accordance with the Financlal
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021° {as amended for accounting periods
commencing from 1 January 20161.
Objectives and actlvltles
The Charity's principal objectives are the promotion and advancèment of Occupational Health care for all peisorEs
engaged and intending lo be engaged, in industry, education and commerce.
The pollcies adopted to achieve these objectwe5 h8ve been..
1. To advance the physical and moral welfare of the working population by the prèvention and cure of Occupa￿Ona]
diseases and injuries.
2. To provide services formedical treatment and forthe care of sick or injured workers at I￿r place of employment
or elsewhere.
3. Tts undertake medical and other teaching in occupational diseases and injuries and in the promotion of
occupational health.
4. To cary out research and Snvestigalion into causes of occupational diseases and injuries and into the means
of promoting occupation81 h8811h.
5. To assist S(￿h teaching and investigation as set out in 3 and 4 above by grant of money. payment of fees and
othemise as th8 Service may think fit.
Thère have been no changes in these pollclos during the year covered by this report.
Public benetit activttSes
MOHS. charitable purpose is the advancement of physical and emotional wellbeing of managed and ad hoc'pay as
you go, companiès gnd their employees through the prevention and cure of occupational diseases and injuries.
combinèd with the promotion of the general health and wellbein9 of employees in the workplace.
Consequently. all occupational health a(*vilies that MOHS offers are beneficial for the working population and for
those who have since ￿lirtsd.
We are regularly Investing in research, investigation and teaching 1è181ing to the causes ol occupational diseases and
injuries 05 8 means of promoting OCCLtpalional and envirorbnentsl health.
Due lo the expertise of our clinlcal staff, we have been able lo offer work experience and Shadowing pla￿MentS lor
sludenf5 wishing to enter the medical profession. Also local Doclors wanting to follow a career in Occupational Heallh
have received on site èxperience with our OH Nursing Advisors thanks lo the generosity of our clients allowing these
site visits to tak8 place.
MOHS offer a flee advice line to lo¢al eomp8nies. This could consist of either telephonelemail advice on their
Occupational Health requirement5. orin some instances could be a sile visitfrom on¢ of ourexperienced Occupational
Health Advisor's to fomiulate an Occupational Health program based on their risk assessments. This does not
guarantee work for MOHS bul benefits the wider community.
MOHS have sponsored a local team's sports shirts and have PTowded free first aid awareness training lo a local
cricket club and also a local GITI Guide group lo ensure that they have a good understanding of how to deal with
emergencies.

MOHS WORKPLACE HEALTH LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
People update
Arrivals- MOHS Staff
Denise Glovei and Ifey Ofodile- Oceupalional Health Advlsors. Both are new to Occupational Health and ar8 vgry
valuable addthons lo the team.
Cameron Williams- Ocojpalional Health TechnicFan. Cam brought transferable skills from his prewou¥ Tole of fitness
advisor to the Fire Serv￿ and has developed his practice lo becomè a technician.
Nico Dhanda- Mark8ting Manager. Nico dèlivered a digital-first approach to marketing MOHS, products, modemising
and streamlining tsur processes.
Occupatlonal Health Doctors
Dr Samen8 Chaudhry - Self-employed Doctor. S8mena also works for the NHS as an Acute Medical Registrar.
bringing u3 a wealth of knowledge from this varied role.
With a compliment of 6 Doctors, MOHS continues lo meet client'8 need5 in a timety manner by offering dates for
appoinlrnents withSn a maximum waiting time of fvjo weeks.
Departures
Sadly MOHS said goodbye to our Screening Nurse Val B8swick. Val worked for MOHS for ￿mOSt 20 years but decided
to retire after 8 successful nursing career spanning eo years.
Thank¥
202>2024 continuod to be a challenging yeai, with both clients and MOHS still feeling the aftereffects of the pandemte
and the new impact of global conflict. Commodities continued to increase along with the cost of stalfing resources.
However, with the 5UPPOrt of MOHS, emplclyees and self-employed doctors. we have navigated these increases by
adapting our service provision to remain relevant, compelllive and a respected provSder of Occupational Health and
Health and Safety courses.
We rectsgnise that Staff awe our most important commodity and as such would like to thank our employees and self-
ernployed doctors for thelr ijnder5tanding, patience and loyalty through this financial year. Their unfailing commitment
to MOHS is one of our unique organisation's strengths.

MOHS WORKPLACE HEALTH LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI ICONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
AchlevÈments and perfomiance
Client Portfolio
The natitsnal shortage of qualified Nurses continued to impact on the expected growth ot our client base. However,
upskilling our Technicians ensures that our clients can continue lo receive high quality provision of thèir OH ne8ds.
Throughout the year MOHS welcomed many new clients from Ihe public, privatè and con$lru¢tion sectors.
MOHS continued to provide options for Ihe service delivery requirements of our clients with the possibilities of face-
to-face appointments and rernote consultations. The preference for face-to-face consultations rose steadity
throughout 2023 to a plateau of 75Yo at Ihe beginning of 2024. This wa3 we1cC￿ed by our OH Phys￿lanS as this is
their favoured method of delivery.
Mentsl Health innovatlons
A steady growth in bookings for one-to-one sessions was observed with clients
re￿gnisIng the importance of protecting their employees, mental health and well-being. Remote group sessions have
also proved popularwheieby employees can receive training from their workplaee or home selting.
Health and Safety Training Department.. First Aid Tiaining booking5 have grown above pre-pandemic levèls.
ergonomlG assessments increased and there was an increase In ¢llents bookings for IOSH Managing Safely ctsurses
which prtsvid8 their staff wth a better understanding of Hèalth and Safely within the Workpla￿ setting.
Qu•lity Assurance
Once again MOHS successfully retained the IS09001'.2015 certification held with BSI and the SEaoHS accreditation,
both of which arè tmportanl and coveted professional standards In our industy.
The Training Department also successfully retained thè CMA{Centre Managed Assessment) stalus fordelivering First
Aid at Vvork courses through Highfield.
Occupational Health Physician Provi¥ion
We are incredibly grslgful lo all our self-employed sessional Doctors forlheir loyalty, ver5alility and eagerness to work
with MOHS in an everchanging and fast paced environment. With their varied work experience outside of MOHS thay
provlde us with expert dinical decisions that result in cost èffective management of our Clients, employees.
Occupational Health Advlsor l Teehni¢ian provision
On-site clinics remained the focus of the rnanaged service provision being dèlivar8d by our OH Nursing Advisors and
Technicians. This gave ¢lients the ability lo discuss issues. gain advice and discuss the most effective use of their
visit in real tim8 and with the relevant person. Consistency helps build up trust and a good working relationship wlth
Ihelr dedi¢aled praclilioner. However remote telephone consultstions are also an option which some cli8nls
employees prefer especialty when off slck.
MOHS continue to offer an ad hoc service where a contract is not required. Wherevei p055ible ad ho¢ screening visits
are provided by the sarHe practitioner, again creating the familiarty, consistgncy and conlinuily required to make the
visrt as streamlined and unoblrusNe as possible.
Dug to the ongoing HS2 work and construction works within the Midlands Safety Critical Medicals hava grown and
continue lo be a large part ofthe Sereenin9 Department income.

MOHS WORKPLACE HEALTH LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Training Dèpartment
Both primary and requalificati￿ First Aid Courses have been popular thls year wlh additional courses added lo the
prospectus lo accommodate dernand. MOHS ietain an approved extemal party who provides courses on behalf of us
both al our site and 01 client's siles which proved lo be very popular wth cjienls and their employees.
Ergonomic assessrnents have rtsen due to the increasing amount of employees either working from home where
advice is needed on safe and effectivè work8talion environments or returning to an olfice environrnent.
Mental H•alth Services
Face to face sessions saw a rise in referrals with dienl$ understanding that a minimum of 6 to 8 sesslon$ a￿ required
for the therapy lo be effective. The reasons for the referrals continue tts be varied from PTSD, fear of returning lo an
office environment. depression and anxièty lo name a few. Setvicè3 include Counsellingtfalking Therapies. EMDR.
and Bereavement and Loss Counselling.
Mental Heahh Awareness Training was added lo the portfolio offered by our Psy¢htslherapist. This tfaining glves
groups of employees and managers a better understanding of the issues that colleagues could expertenee in the
workplace, how lo recognise these signs and guidance on signposting for assistance.
Third Party Referrals
MOHS continued to be the preferred Occupational Health provider for several Health & Safety Consultancies,
Insurance Brokers. HR and Legal Service providers who recommended our services to those of their clients Mnth
Occupational Health needs.
MOHS continually review the sourcès of new business enquiries Wth Ihe second largést pathway continuing to be
iecommendation. This is a direct result of the positive experience our Clients receivè from all MOHS. staff.
Brand Management
MOHS projected a strong corporate image acros8 digital and offline plattoTms. We highlighted ovr industry experience
and heritage by featuring our 80 annwersary on SOCAal media. Using consistent brand colours and logos across 811
our marketi'ng materials increased brand recall. Regular￿ releasing blogs and social rnedi8 Posts estsblished us ¥s
thought leaders and improved our brand awareness.
Onlinè Activitie
MOHS made a big push towards digitisation in the last year. We releas&d more than 30 blogs and rewrote most of
the pages on ourwebsite lo improve our search engine optimisation ISEO}. Pay perclick IPPCI advertising on Google
also increased awareness of ourwebsite. An aggressive approach to social media saw u$ p051 belween 20-30 times
month which helped our engagornenl and reach. We changed e.mail marketing provider and built a 5Ulte of
advertisements for each of tsur s8rvices. Currently we r6¢eive our largest amount of new business enquires through
digital channels.
Financial review
Trading remained difficult 8nd groith was impair8d by the struggles of rècruiting qualified Nurslng Staff due to the
continuing national shortage of Nurses. However, with the service dèfivery changing to a more Technician led delwery
with the Nurses overseeing and signlny off their work MOHS continues to provide a professional and cost effective
service delivery.
OHS continued lo closely rnonitor expenditu￿ to ènsure that it remained tlnancialty viable.
right fiscal conlrol delivered a total income for the year of £1,720.358 ft)r 202&2024 compared with t1,615,6￿ for
2022-2023.

MOHS WORKPLACE HEALTH LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Resèrves Policy
The d1￿ClOrS, aim is lo maintain f￿e reserves Ilhose funds not lied up in fixed assets) that the Charity may require to
sustain ils operations over a period in the event of a severe curtailment of income.
These reserves continue to ensure that MOHS remains in a financially strong position.
Plans for future period$
Growth Areas
MOHS wll continue lo offer all fomiats of Consultation such as face lo face, telephone, and lele-¢enferencing lo ensure
that the Client and their employees have the best fil for their needs. Remote consultations a￿ also useful for Clients
who have employees located around the UK as all employees will receive comparable consultslions. They also benefit
clients by providing them with one invoicing point and continuity in the referral pro¢ess and reporting quality.
Digital toolkits will be available later in the year, advising clients on specific occupational health risks and the
management of these risks, such as mental wellbeing and workplace safety.
MOHS also believes that the need for menlal health seNices will continue to increase a$ clients have a better
understsnding of the issues faced by their employees, along wth employees feeling more confident lo discuss their
problems as the stigma of mental health continues lo lift.
MOHS, resident Psycholherapisl will continue to provide bespoke courses both face lo face and remotely, such as
advice and assistsnce wth upskilling and equipping HR professionals and Line Managers with the coping
mechanisms lo deal safely and effectively with employees who are suffering from anxiety. stress or depression.
Newcliants
MOHS will continue to tsrget local employers within the West Midlands particularly those in and around the Black
Country and those within the construction industry. However, due to remote working pro¢esses, existing Clients who
operate nationally and new Customers beyond the Wesl Midlands will also be able to receive a qua5ity service.
Digital Activity
202312024 saw us finally start the mtsve lo paperless setvices. There were several interrelated projects that required
completion simultaneously for us lo move forward. The move to a Combined assesgment document with integrated
certification reduced paper requirements for managed services by more than 900h, with electronic information stored
in the cloud for instant retrieval. This move will also help with the burden of paper record storage at our office Sile.
A similar project to move screening 5eTvices into the cloud required the building of a custom database IMOHS Oracle)
lo manage recalls. The database development phase has been completed and is now ready for final testing having
past preliminary live data validation. Paperfess workflows were finalized for screening services which we expect lo
move paperless in Q2 of 2024r25 financial year.
The new database can support all department's recall needs and also contains a basic CRM system enabling us to
better understand how marketing brings in new business and also help wth the onboarding of potential customers.
Along with our existing cloud-based questionnaires MOHS are now able lo offer a completely digital setvice which
may, on occasion also involve delivery of face-to-face seNices, at a distance. via video link.
MOHS are developing video-based internal teaching packages lo support and upskill our practitioners. enabling seK-
di￿rIed learning and revision of assessment activities al the pra¢lilioner's own pace. This blended leaming initiative
which still involves high quality leaching and supervised practice enables practitioners to leam in a style that best
suits them. This will be ready for launch during Q2 of 2024125 financial year.
Flnally, a new Unified Praclilioner Aydil Process was developed, to support the move to digrtal seryices. Thls tool has
enabled MOHS auditing to move frorr a quanlitstive to qualitative audit model, which help us to improve the quality
and consistency of seryice delivery.

MOHS WORKPLACE HEALTH LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structurep governance and managgment
The charity is a company limited by guarantee. Liability of its members is not to exceed 5 pence per member.
The directors who served during the year and up to the dale of signature of the financial statements were..
Mr DA Lynam
Mrs H E Hooper
Mr M J Round
Dr M Cathcart
Mr J A Boulton
Mrs D A Jennings
The directors delegate the day to day running of the Charity to a management team which is headed up by the Chief
Executive. Helen Hooper.
The members elect their representatives as directors.
New board members receive an induction lo MOHS Worfcplace Health Limited and the company provides appropriate
training in governance and work of the organisalion.
The Charity is run from premises in Wesl Bromwich, which Includes consulting rooms, a psychology suite, training
rooms and houses the Cellt￿ of administration. Some of the services are delivered here by our Occupational Health
Physicians. Advisors and Technicians. The majority of occupational health provision continues lo be undertaken al
Cllenl's premises although some are performed remotely.
First Aid at Work Training and Health and Safely provision are provided atOL¢r West Bromwich premises and al Clients,
p￿miSes, on request.
The directors have assessed the major risks to which the Charity is exposed and have introduced systems to mitigate
fo￿Seeable consequences of the major risks.
Auditor
In accordance with the company's articles, a ￿solution proposing that CK Audit be reappointed as auditor of the
Company will be put al a General Meeting,
Disclosure of informatlon to auditor
Each of the directors has confirmed that there 15 no information of which they are aware which is relevant to the audll.
bul of whieh the charitable company's auditor is unaware.
They have further confirmed that they have taken all appropriate steps to Identfy such relevant infomiation and to
establish that the auditor is aware of such information.
This concludes the directors, report for thi5 financial year.. 2023-2024.
On beh Iro,
directors
Mr D A Lynam
Chaim)an
17 October 2024

MOHS WORKPLACE HEALTH LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The directors. who also act as trustees for the charitable act￿Ille$ of MOHS Workplace Health Limited, are
responsible for preparing the Directors. Report and the 8¢counts in accordance with applitsbl$ 18w and United
Kingdom A¢￿unting Standards (United Kingdorn GenerallyAccepled Accounting Practice).
Company Law requires the direciors lo prepare accounts for each finanaal year which give a true and fair view of the
state of affairs of the charity and of the incoming resources and application of resources, including the income and
expenditure, of the chaiilable company for that year.
In preparing these accounts, the directors are requlred to..
- seleet suitable a￿UntIng policies and then apply them consislenlly..
- observe the methods and principles in the Charities SORP,.
- make judgements and estimates that are reasonable and prudont..
-state whethÉr applicable UKAccounting Standards have been followed, subject to any material departures di5dosed
and explained in the accounts.. and
prepare the accounts on the golng concern basis unless il is inappropriate to p￿SuMe that the charty will continue
in operation.
The directors are responsible for keeping adequate accounting records that disclose with reasonable a￿￿raCY at any
lime the financial p05itson of the charity to enable them to ensure that the accounts comply wth tho Companies Act
2006. They are ols0 iesponsible for safeguarding the assets of the charity and hence fortaking reasonable steps for
Ihe prevention and detection of fraud and other irregularities.

MOHS WORKPLACE HEALTH LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED
Opinlon
We have audited the financial statements of MOHS Workplace Health Limited {Ihe 'charity'l for the year *ndgd 31
March 2024 which comprise the statement of ffinancial actiwties, the balance sheet, the statement of cash flows and
notes to the financial statements, induding Signifi￿￿1 accounting policles. The financial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Finanrial
Reporting Standard 102 The FinaFJcial Reporting Standard appli¢8bl& in the UK and Republic ol Ireland Iunited
KiThJdom GenerallyAcceptedAceounting Practice).
In our opinion, the flnancial slalements..
give a true and fair vi8w of the stale of the charitable wmpany's affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditur8, for the year then ended-,
have been propedy prepared in accordance with United Kingdom GenerallyAccèpt9dAccounling Practice- and
have been prepared in accordance with the requirements of the Companies Act 2006.
Ba$is for opinion
We conducted our audit in accordance with Internatlon81 Standards on Auditing lu￿ {ISAs {UKI} and applicable law.
Our responsibilities under those standards are further described in the AuditoRs ￿SPOnSIbl1111es for the audit of the
n3n¢ial slalements sèction of our repo￿ We are independent of the charty in accordance with the ethical
requirements that are relevant lo our audit of the financial statements in the UK. incjuding the FRC'S Ethical Stsndard.
and we have fulfilled our other elhical responsibilities in accordance with these requirements. We believe that the
audit evidence we have obtained is suffiuenl and appropriate to provide a basis for our opinion.
Conclusions relatin9 to going conc•rn
In auditing the financial statements. we have ¢onduded thatthetrustees, use of the going concem basis of accounting
in the prepaiation of the financial statements is appropriate.
Based on Ihe work we have performed, we have not Ident511ed any material uncertainties relating lo events or
¢ondilion3 that. individually or collectively, May cast signifi&gnl doubl on the charty's ability lo continue as a going
oncern for a period of at least fvielve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities olthe directors with respect to going con¢trm are described in the relevant
sections of this report.
Othèr Infomi¥tion
The other inftsrrnalion comprises the infortnation included in the annual report other than the financial slalements and
our audlloi's report Ihereon. The dir6etor$ are responsible for the Other infomiation contained within the 3nnual rewrt.
Our opinion on the financial statements does not cover the other inforrnation and. except to the extent otherwise
explicitly slated in our report. we do not express any form of as5UTance conclusion thereon. Our responsibility is to
read the other information and. in doing so, consider whether the other information is m31erialty inconsistent with thÈ
rinancial statements or our knowledge obtainèd in the course of the audit, or othe￿iSe appears to be mateiialty
misstated. If wè identify such material inconsi51en¢ies or apparent materr81 mi551atements, vwe arè required lo
determine wh8ther this gives rise to a material rnisslalement in the financial slalements themselve5. If. based on the
work we have perfomied, we conclude that there is a material misstatement of Ihis other infomatlon. we are required
to report that fact.
We have nothing to report in this regard.
Opinions on other mattors prescribed by the Companl•s A¢t 2006
In our opinion. based on the work undertaken in the course of our audit..
the information given in the trustees, reportforthe financial yearforwhi¢h the financial statements are prepared,
which includes the directors, ieport prepared for the purposes of company law, is consistent with the financial
slalemenls., and
the director5. report included within the Iruslees. report has beén prepared in accordancè with applicable legal
requirements.

MOHS WORKPLACE HEALTH LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED
Matters on ￿lch arn rgqulred to report by exception
In the light of the knowledge and understanding of the charity and ils environment obtained in the course of the audit,
we have not identified material misstatements in the directors, report included within the Iruslees, Teport.
We have nothing lo report in respect of the following matters in relation to which the Companies Act 2006 requires us
to report to you if, in our opinion..
adequate accounting records have not been kept, or retums adequate for our audit have not been received
from branches not visited by us.. or
the financial statements are not in agreement wth the accounting records 8nd retum$- or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the infomalion and explanations we require for our audit.. or
the directors were not entitled to prepare the financial slalements in accordance with the small companies
regime and tske advantage of the small companie$, exemptions in preparing the trustees, report and from the
requirement lo prepare a strategic report.
Responsibilities of directors
As explained more fully in the statement of trustees, ￿Sponsibl1111e5. the directors are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the directors determine is necessary to enable the P￿paratIOn of financial 5talemenls that are free from material
misstatement, whether due lo fraud or error. In preparing the financial slalements, the directors are responsible for
assessing the charity'5 ability lo continue as a going ¢on¢ern, disclosing, as applicable. matters related to going
concern and using the going concern basis of accounting unless the directors either intend lo liquidate the charitable
company or to cease operalitsns. or have no realistic altemative but to do so.
Auditor'5 responsibilities for the audlt of th& financial statements
Our objectives are lo obtain reasonable assurance about whether the fin8n¢ial ststemenls as a whole are free from
material misslatemenl, whether due lo fraud or error, and lo issue an audilo¢s report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with
ISAS IUKI will always delecl a material misslalement when il exists. Mi$$lal&ments can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial slalements.
The extent to which our procedures are capable of detecting I[￿g￿la￿lIeS, including fraud. is detailed below.
Extent to vthich tho audit was cortsidered capable of detecting irregularities. Includlng fraud
We identified and assessed the risks of material misslalement of the financial statements, in respect of irregularities
whether due to fraud or error. or non complian¢e with laws and regulations and then designed and perfomied audlt
procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide
a basis for our opinion.
In identifying and assessing risks of material misstatement in respe¢l of irregularities. including fraud and non-
¢omplian¢e with laws and regulations. our procedures included the lollo¥Mng'.
We obtsined an understanding Df the legal and regulatory frameworks that are applicable to the Charity by discussion
and enquiry with the directors and management team and our general knowledge and experience of the ¢harity.
We focused on specrfic laws and regulations which we considered may have a direct material effect on the financial
ststemenls or the operations of the company, including the Companies Act 2006, tsxation legislation. data protection.
employment, and health and Safety legislation..
We assessed the extent of compliance wth the laws and regulations identified above through making enquiries of
management, reviewing Corresponden￿ wlh relevant regulators.

MOHS WORKPLACE HEALTH LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED
Audit response to risks Identified
We assessed the susceptibility of the Charity's financial Stslemenls to material misstslement, Includlng how fraud
might occur. Audit procedures performed included ￿Jt were not limited lo..
Discussions with directors and management as lo Whe￿ they ¢onsidered there was susceptibility to fraud.
their knowledge of actual. suspected and alleged fraud.,
Confirming our understanding of controls by performlng a walk through test or observation and enquiry..
Performing analytical procedures to identify any unusual or unexpected relationships.,
Challenging assumptions and judgements made by management in arriving at an estimate for the value of
freehold property..
Identifying and testing joumal entries.,
Reviewing unusual or unexpecled transactions., and
Agreeing the financial statement disclosures to underlying Supporting documentation.
Owing to the inherent limitslions of an audit, there is an unavoidable risk that we may not have detected some material
misslalements in the financial statements, even though we have properly planned and performed our audit in
accordance with auditing Standards. The MO￿ removed that laws and regulations are from financial transactions, the
less likely il is that we would become aware of non-compliance. Auditing standards also limit the audit procedures
required to identify non-¢omplianee with laws and regulation5 to enquiry ot the directors and other management and
the inspection of regulatory and legal coiresponden¢e, if any.
Material misstatements that arise due to fraud can be harder lo detect than those that arise from error as they may
involve deliberate Concealment or colluslon.
A further description of our responsibilib'es is available on the Financtal Reporting Council's website al.. https.'Il
www.frc.org.uklaudilorsresponsibililies. This description fomis part of our audi￿5 ￿Port.
Use of our report
This report is made solety to the ¢ompany's members, as a body, in accordance with section 391 of the Companies
Act 2014. Our audit work has been Ljndertaken $0 that we might slate lo the company's members those mallers we
are required lo stale to them in an auditor's ￿port and for no other purpose. To the fullest extent permitted by law, we
do not accept or assume responsibility lo anyone other than the company and the company's members as a body.
for our audit work. for this report, or for the opinions we have formed.
Blake Morris (Senior Statutory Auditor)
for and on behalf of CK Audit
17 October 2024
Chartered Accountsnts
statutory Auditor
No 4 Castle Court 2
Casllegate Way
Dudley
West Midlands
DY14RH
10-

MOHS WORKPLACE HEALTH LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unmstrictsd Endowment
fund$
funds
2024
2024
Total Unrestrlcted Endowmènt
funds
funds
2023
2023
Totsl
2024
2023
Notss
Income from:
Charitable activities
Investments
1,717,060
3,298
1,717,060
3,298
1,615,152
544
1,615,752
544
Total income
1.720,358
1.720.358
1,615,696
1,615,696
Charblable activities
1.671,538
1.671.538
1.709.277
1,709,277
Net incomo1I9xpendlturel and
movement in fund$
48.820
48.820
193,5811
{93,581)
Reconclllatlon of funds:
Fund balances al 1 April 2023
1,429,916
40,172 1,470,088
1,523,497
40,172 1,563,669
Fund balances at 31 March
2024
1,478,736
40,172 1,518,908
1,429,916
40,172 1,470,088
The statement of financial activities includes all gains and losses ￿COgnised in the year. All income and expenditure
derive from continuing aclivilies.
The note5 on pages 14 to 23 form part of these financial ststemenls.
11

MOHS WORKPLACE HEALTH LIMITED
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Flxed assets
Tangible assets
10
980,762
1,017,828
Currentassets
Debtors
Cash at bank and in hand
11
253,065
419,953
252,501
331.175
673.018
583,676
Crndltors: amounts falling due wtthln
ono y&ar
12
134,872
131,416
Net current assets
538.148
452,260
Total assets less current liabilities
1,518,908
1,470.088
The funds of the charlty
Endowment funds
Unrestricted funds
13
40,172
1,478,736
40,172
1,429,916
1,518,908
1,470,088
The notes on pages 14 10 23 form part ofthese financial statements.
The fin
co
lalemenls were approved by the directors on 17 October 2024
MrDALyna
Trusteo
Company registration number 00731728 (England and Wales)
12-

MOHS WORKPLACE HEALTH LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from operating actlv5tles
Cash generated fromllabsorbed by)
operations
18
94.536
115,5421
Investin9 activities
Purchase of tsngible fixed assets
Investment income received
19,0561
3,296
(54.9181
Net ea5h used in investlng actlvltiè$
{5,758)
{54.3741
Net cash used In finan¢ing activities
Net Increaselldecreasel In eash and cash
equivalents
88.778
{69.9161
Cash and cash equfvalonts al beginning of year
331,175
401,091
Cash and ¢a¥h equivalents at ènd of year
419,953
331.175
The notes on pages 14 to 23 form part ofthese financial statements.
-13-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng poli¢ios
Charlty infomiation
MOHS Workplace Health Limited is a private company limited by guarantee incorporated in England and Wales.
The register$d office is Petit House, 83 Birrningham Rood, West Bromwch, West Midlands. B70 6PX.
1.1 Acctsuntlng conventlon
The financial statements have been prepared in accoidanc8 with the charity's governing document, the
Companies Act 201A and "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo charities pieparing their accounts in ¥ecordance with the Financial Reporting Standard applicable
n the UK and Republ1¢ of Ireland IFRS 1021. las amended for accountin9 Periods commencing from 1 January
20161. The charity is a Public Benefit Entty 88 defined by FRS 102.
The finan¢lal $18lements are prepared in Sterling, which is the fvnctional currency of the charity. Monetary
amounts in these financial statements 8re rounded to the n$are81 £.
The financial statements have been prepared undttr the historical cost eonvenlion, modified to indude the
revaluation ol freehold properties al fair valua. The principal accounting pollcitrs adopted are set out below.
1.2 Going ¢one•rn
At the time of approving the ffnancial statements, the directors have a reasonable expectation that the charity
has adequate resource5 to continue in operational existence for the foreseeable future. Thus the direelors
continue to adopt thtr going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the directors in furtherance of thè general objectives
of the charty. Unrestricted funds include a revaluation reserve representing the restatement of freehold property
at market value.
Endowment funds are subject lo specific conditions by donors that the capital must b8 maintained by the charily.
1.4 Income
Income is recognised when the charity Is legally entitled to il after any performance conditlons have been met.
the amounts can be measur8d reli8bly, and il is probable that income will be received.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obllgalion lo transfer economic benefit to a third
pariy, it is probable that a transfer of economic benefits will be required in seltlement, and the amount of the
obligation can be measured reliably.
Expenditure is classified by a¢livity. The costs of ea¢h activity are made up of the total of direct costs and sharèd
costs, induding support C051s involved in undertaking each acb'vity. Direct costs attributable to a single activity
are allocated dire¢lly lo that activity. Shared costs which contribute to rnore than one activity and support cos15
which are not attributable to a single aetivrty 8re apportioned between Ih03e activities on a basis consistent with
the use of resources. Central staff c0515 are allocated on thè basis of lime spenl. and deprèciation charges are
allocated on the portion of the assefs use.
Expenditure is recognised on an accrual basis as a liability is incurred. The company opèrates a partialty exempt
vat scheme. Irrecoverable val is written off in the year 85 an administratNa 8xpense.
14-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng polle1¢$
Icontinuedl
1.6 Tangiblè fixed assets
Tangible fixed asset$ ale initially measured at cost and subsèquently measured al cost or valuation, net of
depreaation and any impairrnent losses.
Depreciation is rècognised so as to write off the cost or valuation of 8$sels less their residual values over their
useful lives on the following bases..
Land and buildin9S
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
2¢/0 Straight line
25% straight line
25Y¢ straight line
25Yo reducing balance
The gain or loss arising on the disposal of an asset Is determined as the difference between the sale proceeds
and the carying value of the asset. and is reGogni5ed in the statement of finanaal activities.
Propettie5 whose fair value can be measured reliably 8r8 held under the revaluation model and are Caiiied al
revalued amount, ￿u$ any additions after the last obtained professional valuation, less any subsequent
accumulated depreciation. The fair value is Igviewed on an annual basis by the Trustees.
Revaluation gains and losses 8re re¢ognised in other recognised gains and losses and awumvlated in equity,
except to the extent that a iev8lualion gain reverses a revaluation loss prevlously recognised in net incomel
(expenditure) or a revaluation loss exceeds the accumulated revalualion gains recognised in equity- such gains
and loss are recogni$ed in the SOFAfor the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reV￿w$ the carrying amounts of its tangible a55ets lo detemiine whether
there is any indication that those 8ssets have suffered an impairment loss. If any such indication exists. the
recoverable amount of the asset is estimated in order to ddemin8 the $xlenl of the impaimienl loss (If any).
1.8 Cash and cash equivalents
Cash and cash equivalents inc￿de cash in hand, deposits held at call with banks. other short-term liquid
investments with original m8luTilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The tharity has elected to apply the provisions of seCt￿n 11 'Basic Finanaal Instruments, atKI Section 12'01her
Fln8n¢ial Instruments Issues. of FRS 102 to all of ils financjal instruments.
Financial instruments are recognised in the charivs balance sheet whèn the charity becomes party to the
contractual provislons of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when there
is a legally enforceable right to set off the rectsgnised amounts and there is an intention lo settle on a nel basis
or lo realise the asset and settle the liatility simultaneously.
Basle financial assets
Basic financial sssals, which include debtors and cash and bank balances. are initially measured at transaction
price including transaction costs and are subsequently ¢arried at amortised cost using the effective Interest
method unle5S the arrangement constitutes a finan¢xng transaction, where the transaction rs m&asured 81 the
present value of ihe futUl8 re¢ejpls discounted at a market rate of inlere$L Flnan¢ial assets dassified as
receivable within one year are not arnortised.
15-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcleg
Icontlnuedl
Baslc flnanei31 liabilltles
Basic finanaal liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement con5tilules a financing transaction, where the debt instrument 1$ measured at the present value
of the future payments discounted at a market rale of interest. Financial liabilities classified as payable within
one year aro not amortised.
Trade ¢reditor8 are obligations to pay for goods or services that have been acquired in the ordinary course of
operation5 from suppliers. Amounts payable are classrfied as Current liabilities if payment is due within one year
or less. If not. they are presented as non-current liabilitlE5. Trade creditors are recognised initially al transaction
price and subsequently measured at amorts'sed cost using the effective interest method.
Derecognition gf financial liabilltle5
Finanaal liabslities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the pertod in which the employee's setwice$ are
received.
Termination benefits are recogni5ed imrnediately as an expense when the charity is demonstrably ¢ommitted to
teminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
The Charity operates a defined contributions pension scherne. Contributions ara charged in the accounts as
they become payable In accordance with the rules of the scheme.
1.12 Debtors
Trade and other debtors are recognised al the settlement amount due aftèr any Irade discount offered.
Prepayments are valued al the amount prepaid after taking accounts of any trade discounts due.
1.13 Credltors and provisions
Creditors and provisions are recognised wher& the charity has a present oblig8lion resulting from a past event
thal will probably result in the transfer of fijnds lo a third party and the amount due lo settle the obligation can
be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount
after alltswing for any trade discounts due.
Critical accounting estimates and judgèmènts
In the application of the charivs accounting policies, the directors are required lo make judgements, e$limates
and assumptions about the carrying amount of assets and liabilities that are nol readily apparent from other
sourGe5. The eslimates and as50¢181ed assumptions are based on historical experience and olher factors that
are considered to be re18vanl. Actual results may differ from these estimates.
The estimales and underfying assumptions aro reviewed on an ongorng basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the period of the ￿Vision and future peiiods where the revi￿on affects both curr8nl and future
periods.
Key sourcès of estimation uncertalnty
16-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critlcal aecounting estimates and Judgèments
(Continued)
Valuation of land and bulldings
Land and buildings are valued based on the last professional valuation carrlèd out in August 2017 adjusted for
additions and depreciation since that dale. The directors do not consider the current market value to be
materially different to the net book Value of £931,015 (2023- £947.3001.
Income from ¢haritsble activities
Unrèstrictsd
funds
2024
Unrestrlcted
fund¥
2023
Charltsble activities
Income from occupational health services
1,717.LKO
1,615,152
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Intèrtrst receivable
3,298
17-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charltablè activlfles
Charltablè
a¢tlvities
2024
Charitsble
activities
2023
Direct costs
Stsff costs
Depreciation and impaim8nl
Direct costs
Consultants
Stsff training
Cars
399,437
1.337
97.569
378.439
1.111
16.572
392,103
8,135
127,837
398,842
179
17,062
894,465
944.158
Share of support and govarnanee costs {see note 61
Support
Governance
681.555
95,518
670,186
94,933
1.671,538
1,709,277
Analysis by fund
Unrestricted fund5
1,671,538
1,709.277
Support ¢o¥ts allocated to aetlvltle$
2024
2023
Staff costs
Depreaalion
Premises
Phone and postage
Marketing
Laundry
Other staff costs
Unrecovered VAT
Bad debts
Sundries
Bank charges
Governance costs
394.779
44.785
146,972
23,754
7.162
14,605
12,455
25,906
2.437
7,066
1.834
95.518
362,826
63,370
115,960
23.415
18.312
16,195
31,486
29.875
3,482
4,178
1,087
94.933
777,073
765,119
Analysed betw•èn:
Charitable activities
777,073
765.119
18-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
Directors
The Articles ofAssociation were amended in the year lo 31 March 2011 to enable employees lo be appointed
to the Board. The remuneration of these dlrectors relate lo their roles as employees. they are nol remunerated
for the role as directors.
Employees
The avarag$ monthty number ofemployees during the year was..
2024
Number
2023
Number
Doctors
Management
Adminislralion
Health Screèn Technicians
Healih & Safety Trainers
Occupational Health Advlsors
Marketing
10
Total
23
24
Employm•nt eo¥ts
2024
2023
Wages and salarie3
Social security costs
Other pension costs
814,944
35.819
21,824
731,644
66,045
32,005
872.587
829,694
The numbeT of employees whose annual remuner81ion was more than £60,000
is a8 follows=
2024
NuM￿r
2023
Number
£60,IK)1 10 £70.000
Of the employees whose omolumenls exceed £60,000. 1 has retirement benerrts accruing under defined bemfrt
pension schemes.
Rgmuneratlon of key managamènt personnel
During tha year the charity entered into the following transactions with related parties..
2024
2023
Aggregate compensation
149.952
144.871
19-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
Icontlnuedl
Included in the above is the Chief Executive and thg Chief Occupat¢onal Health Advisor.
Taxation
The charity is exempl from tsxalion on its activities because 811 its incorne is applied for charitable purposes.
10 Tanglblè fixed assets
Land and
bulldln9S
Plant and
machlnery
FlxiiirÈs.
flttln95 &
eqvlpment
Motor
vehl¢l95
Total
Cost or valuation
At 1 April 2023
Additions
Disposals
1,037,522
136.088
546,919
5.556
3.502
1123,5701 1389.508)
104,693 1.827,222
9,058
{493,078}
At 31 March 2024
1,037.522
20,074
180,913
104,693 1,343.202
Depreciation and Impalrm8nt
Al 1 April 2023
Depreciation charged in the year
Reversal of past impairment
Eliminated in respect of disposals
90,222
16,285
136,336
2,155
485,129
28,500
97,709
3.985
14.8031
809,396
50,925
14,8031
(493,0781
1123,570) {369.S081
At 31 March 2024
106,507
14.921
144,121
96,891
362,440
Carrying amount
Al 31 March 2024
931.015
5,153
36,792
7,802
980,762
At 31 March 2023
947.300
1,752
81,791
6,985
1,017,828
Land buildings are valued baséd On Ihe18sl professional valuation cathed out in Augus12017 adjusted for
additions and depreciation since that dale. The directors do not ¢onsider the current market value to be
m81erially different to the nel book value.
At 31 March 2024, had the revalued assats bgen caTiied al historic cost less accumulal8d depreciation and
accumulated impaiment losses. their carryin9 amount would have been approxirnatety £918,684 12023
£934,969).
-20-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Debtors
2024
2023
Amounts falling due within one year:
Tradè debtors
Prepayments and accwed income
249,672
3,393
247,793
4,708
253,065
252,501
12 Creditors: amounts fallin9 due within one year
2024
2023
Other taxation and social security
Trade creditors
Olhei cieditors
Accruals and deferred income
55,845
43,352
51
35.624
52,525
64,107
14,784
134.872
131,416
13 Endowment funds
Endowment fvnds répresent as5els which must be held permanently by the charlty. Income arising on the
endowment funds can be used in accordance with the objects of the charity and 15 included as unrestricted
income. Any capital gains or losses arisFng on the assets forni part of the fund.
At 1 Aprll At 31 Mareh
2023
2024
Pormanent endowments
40.172
40,172
Previous year:
At 1 April At 31 March
2022
2023
Permanent ¢ndowments
40,172
40.172
21

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Unrèstricted funds
The unrestricted lunds of the charity compTi8e the unexpended balances of donations and grants whrch are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated fun¢ts which have been ¥el aside out of unrestricted funds by the trust8ès for Specif￿ purposes.
At 1 April
2023
Incoming
resources
Resources At 31 Ma￿h
expendèd
2024
Revalvalion reserve
General funds
12,331
1.417,585
12,331
1.466.405
1.720.358
{1,671,538)
1,429,916
1,720,358
11.671,538)
1,478.736
Previous year:
At l April
2022
In¢oming
resources
Rasourees At 31 March
Èxpended
2023
General funds
1,523,497
1.615.696
11,709.277)
1.429,916
15 Analysis of net assets between funds
Unrestrlet•d Endowment
funds
funds
2024
2024
Total
2024
Fund balances at 31 March 2024 are represènt￿ by..
Tangible assets
Current assetsllliabilitl851
940,590
538,146
40.172
980,782
538,146
1,478.7
40,172
1,518.9)8
Unrostricted Endowmènt
funds
funds
2023
2023
Total
2023
Fund balanees at 31 March 2023 are represented by:
Tangible assets
Current asselsllliabilities)
977.658
452,260
40.172
1,017,828
452.260
1.429,916
40,172
1.470.088
22-

MOHS WORKPLACE HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Operating lease commitments
Lessee
Al the reporting end date the charity had outstanding commttments for ILrturè mlnlmum ltrase payments under
non-cancellable operating lease5, which fall due as follows-.
2024
2023
Wthin one year
Between ￿ and five years
2,779
4,400
2,779
7,179
7,179
9,958
17 Rolat*d party transaGtlons
Tran$a¢tions with related partles
During the year one of the directors invoiced MOHS Workplace Health Lirnited for consultant setvices to Ihè
value of £Nil 12023 - £36.2981. At the year-end a balance of £Nil {2023 - £1,994) was owed to ona of th&
dSreclors.
18 Cash generated from operations
2024
2023
Surpluslldefiatl for thè ygar
48,820
193,5811
Adjustment5 for..
Investment income recognised in statement of finand81 a¢tivitie$
DeprerAation and Imp8lmenl oftsngible ffixed assets
{3,298)
46,122
15441
71,505
Movements in working capital..
Ilncreaselldècreasg in debtors
Increaselldecreasel in creditors
{564)
3,456
41.947
134,8691
Ca$h gtrnerated froml{absorbed by) opÈr4tioDs
94,536
115,5421
19 Analysls of Changes in net funds
The charity had no matèrlal debt during the year.
-23-

mvhs
workplace health
info@mohs.co.uk 1 01216014041 1 www.mohs.co.uk
MOHS Workplace Health Ltd 1 83 Birmingham Road I West Bromwich B70 6PX
briwy h£oiÉh Èo lik
Charity number- 230407

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