mohs workplace health 62nd Annual Report 2024-2025
Charity reglstratlon number 230407 (England and Walesl Company registration numbor 00731728 MOHS WORKPLACE HEALTH LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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 Boulton Mrs D A Jennings Charity number (England and Wales} 230407 Company number 00731728 Principal addres$ 83 Bimiingham Road Wesl Bromwich Wesl Mldlands B70 6PX Regl$tered office Petit House 83 Birmingham Road West Bromwich West Midland5 B70 6PX Auditor CK Audit No 4 Castle Court 2 Casllegale Way Dudley West Midlands DY14RH
MOHS WORKPLACE HEALTH LIMITED CONTENTS Page Trustees, report Slalement of trustees, responsibilities Independent auditor's report 8-10 Statement of financial activities 11 Balance sheet 12 Stslemenl of cash ffows 13 Notes to the financAal statements 14-24
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The diractors present their annual report and financlai stst$menls for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the financial statements and wmply with the charitls governing docL4menl, the Cornpanies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ir8land" and the Chaiilies SORP"Accounting and Reporting by Charities.. Slalement of Recommended Practi¢e applicable to charities preparing their aceounts in accordarKe with the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 1021". Objectives and activitie$ The Charity'8 princApal objectives are the prornolion and advancement of Occupation81 Heèlth ¢are for all persons ongaged and intending to bè Èngaged, in industry, education and commerce. The poliaes adopted 10 8¢hYe these objectives have been.. 1. To advance the physical and moral welfare of the working popthalion by the prevention and cure of occupation81 disèases and injuries. 2. To provide services for medl¢al treatment and for the care of sick or injured workers al their place of employrnenl or elsewhere. 3. To undertakè medic31 and olherleaching in occupational diseases and injuries and in the Promotion of occupational health. 4. To carry ou¢ research and investigatlon Into causts of 0Upational diseases and injuries and Snto the me8n8 of prornoling 0uPatiOnal heath. S. To assist such teachin9 and invesligalion as sel out in 3 and 4 above by grant of montry, payment of fees and otheiSe as the service may think fil. There have been no ch8nge5 in these policies during the year coverèd by this report. Publie nefIt activities MOHS. charitable purpose ig thè advancement of physical and emotional wenbelng of managed and ad hoc'pay as you go, companies and their employees through the prevention of occupational disease5 and injuries, combined with the promotion of the general health and wellbeing of employees in the workpl8¢e. Consequenlty, all occupational health activitiès that MOHS offers are beneficial for the working populallon and for those who have Sin retired. We are regularly investing in teaching and investigation relatsng to the caus•s of o¢cupalional diseases and injuries as a means of promoting o¢¢upational and environmental heamh. Due to the expertise of our dinical staff. we have onee again been able to offer work experience placèmants for students wishing lo enter the medical profession. We have also provided essential real time experlen¢es and support lo GP'S undertaking the OH Diploma qu31ifi¢alion by facilitating on site visits, only made possible by the gener05ily of our clients and also the experience of the OH Advisors. MOHS offer a free emailllelephone advice line to local compani85 r8g8rding their OH requirements or in some instancès this could be a site visit from one of our experienced Occupational Health Advisof s to formulate an Occupational Health program based on their risk 8sse8srnenls. This does not guarantee work ftsr MOHS bul benefits the wider community. MOHS widened its offering lo clients and the general public by adding informative and educational toolkits, leafiets, IK¢upatlonal health guide5 and industry reports to the website. MOHS also proudly launched the first EtioN of Workplace Health Magazine which covers a range of topical articles and again is available to anyone visiting Ihe website. We believe this is an industry firs1.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Peoplè update Arrival8 - MOHS Staff Charlie Chinn Occupational Health Advisor. Charfie is new lo Occupational Health and has settled into the role of an OH Advisor very well. woving lo be a valuable asset. James Quintyn&- Occupational Healih Tèchnician. James has had previous OH Technician experience along with a degree in Sport and Exercise Science which has provided essential transferable Skills. Thank¥ During the 202412025 rIOd MOHS benefilted from a vèry $tsble workforce which sUlted in being able lo progress lurther in moving closer to a paperless process. The trial introduction of electronic questionnaires along with introducing Sharepoinl resulted in many Changes lo our processes. We would Ilke to thank all of our employees and selkemployed Doclors for embractng the changes and taking part in the trials. The stability of our staff has resultad in our clients having confidence in the conlinuily of their service provision. along wSth building a strong rapportwilh their designated practitioners who offer 8 wealth of experience and expartisg in the field of OH. Thanks also go to our ditrnly who have remained Ioyol to MOHS thorough what has been a furth8rance of challenges for industry duo to global conflict, cornmodities continuing lo rise and also the ever-changing government cost initiatives. We have welcomed back returning clients and worked with struggling clionts to find the most cost-effective way to meet all their OH and Health and Safety tralning requirements.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Aehievements and performance Cllant Portlolio Due to the continuing shortage ofnurses, MOHS has continued to develop service delivery and as such has inue8sed the Technician department. The six OH Techniaans have proven l() work effectively, efficiently and professionally with clients agreeing that their need5 are being met. The tochnicians previous workn'ng experienees, along with their degrees many of whith are in Sports and Exercise S¢ion¢e, have enabled a smooth transition of this upskilling of their roles. MOHS continued lo welcome numerous new clients frorn the public, prale and construction sectors. Strrvice delNery requirements of our clients are being met with all praclilioners happy to undertak8 face-to-face appointments and remote consultations, with face-tQ-face remaining their preferred option. By offering remote assessments those employees based in more geogiaphically challenging locations can bgnefil from the same OH services as their colleagues theiefoTe ensurlng a cohesive and equal experience for client'8 employees. Mental Health innovations- The need for psychological interventions has néver been more prevalent and inuaases ya¥r on year as clients. employè8s continue to experience issues wth daily stressors. Our Psychotherèpist offer3 a varied selection of interventions including talking therapies and EMDR tsilored to the subject's individual needs. which over the course of a minlmum of 8 sessions has proven very sueSsful with many grateful clients. Mental Health First Aid training courses were re-lntroduced earty in 2025 with further courses booked throughout 2025-2026. Thè fgedback was 100QA satistBction following completion ofthe 24ay course. Qualty Assurance ISO 9001'.2015 certffication and the SEQOHS accreditation, both of which are professional standards In wr irKlusty. were once again successfully retained, evidencing MOHS, rommilmenl lo quality assurance. CMA (Centre Managed Assessment) ststus for d8livering First Aid at Work courses through Highfield, was again SLtccessfully rel8ined. Otcupational Health Physlelan Provi¥ion The 2024-2025 period showed stsbility with the OH Physioans. many of whom have worked for MOHS for many years. As always, we are gr3leful to all our self-employed sessional Doctors for their loyalty, versatility and eagerness lo work with MOHS. AII OH Physicians bring thelrweallh of knowledge and experience to their sessions ensuring that the delivery rem¥in3 lo the highest level possible. Oeeupational Health Advisor l T•ehnieian provision Due lo continued financial uncertainty the service delivery from th& OH Advisors and Technicians has seÈn a shift with clients moving away from a managed contracted service to preferring an ad hoc delivery. However, due lo the ability ol MOHS to 8d8Pt quickly with the assurance th81 the same pfactits'oner will be used wherever possible ensuring a good wtsFking rplationship. consistency and conlinuily, clients have noticed very little change in theirservice delivery. Flnanclal investment in Constructlon works w¢thin the mIdndS has ensured that Safety Critical Medicals continue to be a large part of the Screèning Department income.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Hèalth and Safety Tralnlng Dèparlment Flr31 Ad Training is not only 8 legal requirement but also essential in protecting employee's héalth and safety within the workplace with skills that can be utilised in the delegates everyday home lives tots. other services available from the H&S departrnenl are anaphylaxis Iraining, IOSH Managing Safely courses, Spocific hazard training, Manual handling, FI Safety and Ergonomic assessments to name a few. M•ntal Health Servlces Ernployers continue to understsnd the need for earty psychological intervention, and that inveslrnenl in this field ensures Ihat they relain valuable staff due to a retum to work sooner following therapy, or the employees feeling valued by their employer and therefore likely to rernain with the company. The main psychological services utilised are.. Counsellingttalking Therapies, EMDR. Bereavement and Loss Coun5elling and Post Traumatic event debriefing. Mental Health First Ad Training was re-introduced eady in 2025, wilh feedback stating that the information was Infomative, easy to understand and led lo a confidence in how to iecognise signs where colleague5 may be struggling with usefvl guidance on signposling for assistance. Third Party Referrals Referrals in the form of recommendations continued to play a part in the continuing growth of MOHS with third party referrals coming from setvice providers such as,. Health & Safety ConsultanGies, Insurance Brokers, HR and Legal Servl¢e providers who endorsed oui services to those of their clients with Occupational Heatth needs. Brand Management MOHS utilised di9ltal and offline platfomis to prtsjè¢t ils brand. The release of Workplace Health Magazine helped MOHS to maintsin its position as industry thought leaders. MOHS increased bland awareness through advertising in ihe Black Country Chamber of Commer¢e Prospect Magazine. BBP Media's e-newsletters, Facebook and Linkedln. Brand recèll w85 upheld by using consistent brand colours and logos acros5 all marketing materials. Online A¢ti¥itRs In the last year MOHS released 39 blogs and made 272 soclal media posts. Digital advertislng increased wlh adverts placed in Prosper Magazine, BBP Media e-newsletters. Facebook and Linkedln. On the website, MOHS released the first issue ol the 'MOHS magazine,. added toolkits. reports, leaflets and health guides to ils reSoUrS page and improved SEO through back-end adjustmènts. Regular e-mail adverts werè gent to dienls to advertise training courses. Financial review Du8 to the shift in service delivary being provided by OH Technicians a$ opposed to OH Nurses. MOHS continued to offer tailor made and affordable OH services to clients. As wth all sectors of industry. trading remained Challenging with the effects of global conflicts. Increases in the cost of consumables and general recruitment issues. However, MOHS continuously evolve and modernise wilh service delivery and pio¢e8ses such as the ieductitsn in stationery due to being paperless bul al the same time keeping the services 8fford8ble and current for clients. The large project of replacing the roof of all 3 buildings commenced in late 2024 and is likely to be completed midway through the 202512026 financial period, MOHS continued lo closely monitor expenditurg lo ensure that il remained financially viable. right fiscal ¢onlrol delivered a tot81 income for the year of £1.776.701 for 2024-2025 compared with £1.720.358 f 202>2024.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves Polley The director8 aim is to maintain free res?rve5 Ilhose funds not tied up In fixed assets) Ihat the Charty may require to sustain its operations over B perfod in the event of a severe eurtailmenl of income. These reserves continue to ensure that MOHS remains in a financially strong posttson. Plans for future periods Growth Areas MOHS will continue to offer all formats of ¢onsultation such as face to face. telephone, and tele-conferencing to 8n5ure that the Client and their employees have the best fit for their needs. Remote consultations are also useful for Clients who have employees located around the UK as all employees will receive compaiable consultations. They also benefit client8 by providing them with one invoicing point and conllnully in the referral process and reporting quality. The feasibility of a new website build will be explored over the nexl year. Marketing spend will be allocated to advertising via digital publications and sotial rnedia channels. A second issue of Workplace Heath magazine will be released later In the year and mole toolkits wil be added to the website. Sales docurnents w¢ll be revièw8d and iede$igned were necessary. MOHS wllconlinue loprovAde è seleclffon ofmentalhealth supportseNKes lo clients, includAngirk¢r&asingthe amount of Mental Health FitstAid courses available. In addition to the mental health services for employee3, MOHS. resident Psychotherapist will continue lo piovld& bespoke courses both lace lo fa and remotely, Such as advice and assistance with upskilling and equipping HR professionals and Line Managers with the coping mechanisms to deal safely and effectively with employee$ who are suffering from anxiety, stress. depression or other mental health disorders. N¢w Clients MOHS is proud to have over 60 years of experience In Ihè provision of Occupational Health and Health and Safety training, espeaally within the heart of the West Midlands. With this knowledge and expertise MOHS offers affordable and bespoke delivery lo both SME and large clients. With this individual service delivery MOHS is able to meet al budgets whilst 8lso providing free advice in line with the ethics of thè company since original registration. Wth thi8 in mind MOHS will continue to targèt client$ with 5 to 500+ employee5. With the increase in remote workin9 MOHS Is able to provide services to clients ernployees no matter their geographical locations. Digital Activlty Following extenslve developrnent and testing for several rnonlhs the new database recall system was introduced toward5 the end of the financial year. This database has resulted in all health Surveillance other than Safety Critical Medical Asse53ments being successfully moved paperless. Medical records for both screening and managed dients have n¢)w moved to cloud storage vla SharePoinl. A new qualitallve Unrfied Practitioner Audtt Tool was Irialled and introduced 8$ the de facto audit tool lor health suNeillance practitioners ladvisor5 and tethniciansl. 5G dongles were introduced lo all practitioners working off $lte 81 the end of Q4. Thls allows aayS on data connections to support all of the above items. Work has begun on generating a new electronic diiectory to incorporate Ihe Changes outlined above along with a new Competency Framework which should ensure a greater consistency of service delivery by OH Practitioners.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Strueturè, governance and managem¢nt The charity is a company limited by guaiantoe. Liability of ils members is not to exceed 5 pence per member. The dire¢tors who served during Ihtr year and up to the date of signature of the financial statements wer8.. Mr DA Lyn8m Mrs H E Hooper Mr M J Round Dr M Cathcart Mr J A Boulton Mrs D AJennlngs The dlre¢tors delegate the day to day running oflhe Charity to a management team which is headed up by the Chief Exècutive, Helen Hooper. The members elect their representatives as directors. New board members receive an induction to MOHS Workplace Health Limited and tha cornp8ny provides appropriate training in governance and work of the organlsallon. The Charty is run from premises in Wesl Bromwich, which indudes eonsulling rooms. a psychology suitè. training rooms and houses the centre of admini51ration. Some ol the services are delivered here by our Occupational Health Physicians, Advisors, Technicians and Psychotherapist. The majority of occupational health provision continues lo be undertaken al Clients premls&8. First Aid at Work Trainin9, Health and Safety piovision and Mental health First Aid cours*$ are prowded at our West Bromwich premis¢$ and al Clients premises, on rèquest. The directors have 88se8sed the major risks lo which the Charity is exposed and have introduced systems to mitigatè forese6abla consequences of the major risk5. Auditor In accordan¢e with the companvs artl¢le3, a resolution proposing that CK Audit be reappointed as auditor Of the company wil be put at a General M9eting. Dlsclosure of Information to auditor E8d) of the directors has conffimed that there is no inforniation of which they are aware which 15 relevant lo the audit, bul of which the auditor is unaware. They have further confiitned that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. This condudes the directors. report for this financial year.. 2024-2025. Onb hè directors MrDAL narn Chaimian 16 October 2025
MOHS WORKPLACE HEALTH LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The diréctor$, who also act as trustees forthe charitable activities of #cd2. are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GenerallyAecepled Accounting Practi1. Company law requires the directors to prepare financial st?lemenls for each financial yèar which give a true and fair view of the state of affairs of the charity and of the incoming resources and appliealion of resources. including the tncome and expenditure, of the charitable company for that year. In preparing thès& flnancial ststemenls. the directoig ar8 required to.. select suitable accounting policies and then apply them wnsislenUy', observe the rnelhods and principles in the Charities SORP., make judgements and estimates that arè reasonable and prudent., - state whether applicable UKAecounting Sl8ndards have been followed, subiectlo any material departures disdosed ond explained in the financial stslemenls., and prepare the financial Statements on the going concèm basis unle55 11 is inappropriate to presumè that the charity will coniinue in operyalion. The directors are responsible for keeping adequate accounting records that disclosa with reasonable accLEracy at any lime Ihtr financial position of the charlty and enable them to ensure that the financial slalements comply with the Ctsrnpanies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taklng rgasonable steps for the prevention and detection of fraud and other irtegularilies. The directors are responsible for the maintenancè and integrity of the charity and finan¢Sal Infomation included on the charity's website. Legislation in the United Kingdorn governing the preparation and di5seminalion of financial statements may differ from legislation in otherjuiisdictions.
MOHS WORKPLACE HEALTH LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED Opinion We have audited the financial statements of MOHS Workplace Health Limited {thÈ 'charily'l for the year ended 31 March 2025 which comprise the statement of flnan¢ial activities, the balance sheet. the slalement of cash flows and notes to the financial slalements. induding significant accounting policies. The financial reporting framework that has been applied in theif preparation is applicable law and United Kingdom Ae¢ounling Standards, including Finanrial Reporting Stand8rd 102 The Financial Rportg Standard applffcèblè in the UK and Republlc of Ir&l8ft(I (United Kingdom Gen$r8llyAccepted Accountlng Practice). In our opinion, the finaneial 3ts1ements'. give a true and fair view of the slate of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources. including its income and expenditure. for the year then ended,. have been properfy preparod in accordance with United Kingdom Generally AcceptedAcry)unling Practice., and have bèen prepared in accordancg with the requirements of Ihg Companies Act 2006. Basi$ for opln5on We eonducled our audit in 8c¢ordance with International Standards on Auditing IUKI IISAS IUKI} and applicable law. Our responsibilities undèr those standards are fvrthèr described in the AuthtoPs fEspoftsibi7ities for the audit of the flnènu-81 statements section of our report. We are independent of the charity in awordance wilh the ethical rèquirements that are relevantlo our audit of the finan¢lal statements in the UK, indudillg the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordan with these requirements. We believe that the audil evidence we hÈve obtained is suffiaent and appropriate to provide a basis for our opinion. Conclusions rèlating to going concèrn In auditing the financial statements, we hav8 eoncluded that the trustse$' use of the going concern basls of accounting in the preparation of the financial statement3 13 appropriate. Based on the work we have p8rfomied, we have not idantifiod any material uncertaintl8s relating lo events or condilions that. individually or colle¢tively, may cast signthcant doubl on the charity's ability to continue as a going concefn for a period of al least Iwelve months from when the financial statements are auth0rfS lor issue. Our re5ponsibifities and the respon5ibilitses of the diré¢ttsrs with respect to going con¢em are described in the relevant sections ol this report. Other Information The other infomiation comprises the information included in the annual report other than the financial statements 8nd ourauditorfs reportthereon. The directors are responsible forthe other inforrvtalion contained within the annual report. Our opinion on Ilie financial statements does not cover the other information and, except to the 8xlent otherwise explicitly stated in our report. we do not express any form of aSSLJf8n¢e conclusion thereon. Our responsibility is to read the other information and, in doing so. consNler whether the other infomallon Is maleiially inconsistent with the financial slatements or our knowledge obtained in the course of the audvt. or otherwise appears to be materially misstsled. If we id*ntfy such material inconsistencies or apparent m8teii81 misstatements. we are required lo deterniine whether this gNes rise to a material misslalement in the financial slalements themselves. If, basèd the work we have performed, we condude that there is a material misslatement of this othei information, we ale required to report that fact. We have nothing to report in thi8 regard. Oplnlons on other matters prnseribed by the Companies Aet 2006 In our opinion. based on the work undertaken in the course of our audit.. the information given in the trustees, ieport for Ihe financial year for which the financial statements are prepared. which include$ the directors, report prepared for the purposes of company law, is consistent with the financial statements,. and the directors, report induded wthin Ihè tnJslee8' report has been prepare¢J in accordance wth applicable legal requirements.
MOHS WORKPLACE HEALTH LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED Matters on which we are required to report by exception In the light of the knowledge and understanding of the chaiity and 115 environment obtained in the course of thè audit, we have not identified material rnisstatements in the dire¢tors' report included within the trustees, Teport. We have nothing to report in respect of the followng matters in relation to which the Compani8s Act 2008 requires us to report to you if, in our opinion.. adequate accounting records have not been kept. or relums adequale lor our xudil have not been received from branches not visitèd by us,. or thtr financial slalements are not in agreèmenl wth the accounting records and returns., (trr certain disclosures of trustees, remuneration specified by law are not made,. or we have not received al the inforniation and explanations we requrre for our audit., or the directors were not entitled to prepare the financial stalements in acctsrdance with the small companies regime and take advantagé of the srnall companies. exemptions in preparing the trustees. report and from the requirement to prepare a strategic report. R•sponslbilities of directors As explained m019 fully in the statement of trustees, responsibli ilies, the directors are responsible for the preparation ol the financial statements and for being satisffi8d that they give a true and fair view. and for such inlgmal control as the d1ctOrS defermine is necessary to enable the preparation of finanaal statements that are free from material m1s5tatement. whether due to fraud or errol. In preparing the financial statements. the dlre¢lor5 are responsible for 855e8sing the charity's ability to continue as a going concem, disclosing. as applicable, rnatters related to going oncem and using the going eoncEm basis of accounting unless the direetor5 either intend to liq¢Jidate the charitable company or to ceas& opérations, or have no realistic alternative but to do so. Aud5t0$ responslbilities for the audlt of the financial ¥tstements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole alé fr8e from material misstat6menl, whether due to fraud or error. and to issue an auditor's report that includes oui opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audii conducted in accordance with ISAS IUKI will always detect a material misstatement when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the èconomic decisions of users taken on the basis of these financial statements. The extent to whieh our procedures are capable of detecting irregalIes. including fraud, is detailed below. Extent to which the audlt was consid¢red capable of detecting irregularltles, Ineluding fraud We identified and a55essed the risks of material misstatemènt Of the financial statements, in respect of irregvlarilies whether due to fraud or error, or non compliance with laws and regulations and then designed and performed audit proc8dures responsive to those risks. induding obtaining audit evidetKe that is SLffKient and appropriate to provide a basis for our opinion. In identifying and assesslng rlsks of m8lerial misslalement in respect of Irregularthes, induding fraud and non- comFAiance with laws and regulations. our procedures induded the following.. We obtained an underslanding of the legal and regulatory Irameworks that are applicable to the Chatlty by rfiscu$sion and enqubry w7th the directors and management team and our general knowledge and expèrience of the charity. We focused on specific laws and Tegulations which we considered may have a direct material affect on the ffinancial slalernenls or the operations of the company. induding the Companies Act 2006, taxation legislation, data protection. employrnenl, and health and safèty18gislafy'on', We assessed the extent of compliance with the laws and regulations identffiad above through making enquiries of management. reviewing correspondence with relevant regulators.
MOHS WORKPLACE HEALTH LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED Audit response to ri$ks identified We assessed the susceptibility of the Charty's financial statements to material mi5Statemenl, indudlng how fraud might occur. Audit procedures perfomed included bul were not limited to: Di5¢U5sions with directors and management as to where they considered there wa3 susceptibilty to fraud, their knedge of actual, suspected and alleged fraud., Confirming our understanding of controls by performing a walk through test or observation and enquiry,. Perfom)ing analytical procedures to idèntify any unusual or unexpe¢led relationships., Challenging assumptions and judgements made by managèment in arriving at an estimato for the value of freehold property; Identifying and lesling joumal entries., Reviewing unusual or unexpected transactions., and Agreeing the financial statement disclosures to underlying supporting documentation. Owing lo the inherent limitslions of an audht. there is an unavoidable riskthatwe may not have detected some material misslalemenls in the Iinancial statements. even though we have pr¢perfy planned and performed our audit in a¢Gordance with auditing standards. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-complian¢e. Auditing standards also limit the audit procedures required to identify non-compliance wth laws and regulations to enquiry of the directors 8rKI other management and the inspe¢t40n of regulatory and legal correspondence, if any. Material misstalgments that arise due lo fraud can be harder to detect than those that arisè from error a5 they may invofve deliber*e concealment or collusion. A further description of our rèsponsibilities is available on the FinancAal Reporting Council's website at.. https.'Il wvM.fr¢.org.uklauditorsresponsibilities. This description forms part of our audilorfs report. Us• of our report This report is made solely to Ihe charftable company's members, 85 a body, in accordance with Chapter 3 of Part 18 of the Companies Acl 20Q6. Our audit work has been undertaken so that we migm state to the charitable company's members those matters we ale required lo state to thern irh an auditor's report and for no other purpose. To the fullest exient p&rmitted by law, we do not accept or assume rèsponsibility to anyone othei than the charitable company and the charitsble company's members as a body, for our audit work, for this report, or for the opinions we hav8 1me. Blake Morris Isenior Statutory Auditor) For and on behalf of CKAudi( Statutory Auditor Chartered Accountants No 4 Castle Court 2 Casd8gate Way Dudley Wesl Midlands DY14RH 10-
MOHS WORKPLACE HEALTH LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Endowment funds funds 2025 2025 Total Unrestricted Endowment funds funds 2024 2024 Total 2025 2024 Not8s Income from: Charitable actNities Investments 1.771.942 4.759 1,771.942 4.759 1,717,060 3,298 1.717,060 3,298 Total Incom• 1,776,701 1.778,701 1,720,358 1.720,358 Expenditure on: Charl¢8ble activities 1,727,022 1.727,022 1,671,538 1.671,538 Total expenditure 1.727,022 1,727,022 1,671.538 1.671,538 Nèt income 49,679 49,679 48.820 48,820 Other recognised gains and losses: Rovalualion of tsngible fixed assets (272.4591 P72,4591 Net movement in funds 1222,7801 {222.780} 48.820 48,820 Reconciliation of funds: Fund balances at 1 April 2024 1,478,736 40,172 1.516.g)8 1.429,916 40.172 1.470,088 Fund balances at 31 March 202S 1.255,956 40,172 1296,128 1,478,736 40.172 1.S18,908 The statemènt of financial activities includes all gains and losses recognised in the year. An incom• and expèndlturè derive from continuing activities. The notes on pages 14 to 24 form part of these financial slatemenls.
MOHS WORKPLACE HEALTH LIMITED BALANCE SHEET ASAT31 MARCH2025 202S 2024 Note8 Fixed assèts Tangible asset5 11 956.969 980,762 Current assets Debtors Cash al bank and in hand 12 251,049 214,852 253,06S 419,953 465.901 673,018 Credltors.. #mounts falllng duè thin one year 13 1126,742} 1134,872) Nèt current assets 339,159 538,148 Total assets l¢$¥ current Ilabilitie¥ 1,296,128 1.518,908 The funds ofthe charity Endowrnent funds Unrestricted funds 15 16 40,172 1,255,956 40.172 1,478.736 1,296,128 1.518.908 The notes on pages 14 10 24 fom part oflhese financlal slalements. The ci31 slalernents wer¢ approved by the directors on 16 October 2025 Mr am an Company ragr51ration number 00731728 IEngland and W81es) 12
MOHS WORKPLACE HEALTH LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 202S 2024 Notes Cash flows from operatlng 4¢tlvitle8 Cash generated from operations 96.934 94,536 Investing activities Purchase of tangible ffixed assets Investment income received 1306,7941 4,759 19,0561 3,298 Nèt Cash used In Invèsting activities 1302.03S} 15,7581 Net cash gènerated from financlng aetivitie¥ Net Idecreasellinerease in cash and cash equivalents 1205,1011 88,778 Cash ond cash equNalenls at beginning of year 419.953 331,175 Cash and cash •qulvalènts at end of year 214,852 419,953 The notes on pages 14 10 24 forni part of these financial statements. 13-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles Charity Information MOHS Workplace Health Lirniled is a private company limited by guarantee incorporated in England and Wales. Th6 registered office is Pelil House, 83 Birmingham Road. West Bromwich. West Midlands, 870 6PX. 1.1 Accountlng convention The financial statements have been prepared in accordance with the charity's governing documenl, the Companies Act 20( and "Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charities preparing theii accounts in accordance with the Financial Reporting Standard bpplieable in the UK and Republic of Ireland IFRS 1021. las amended for account4.ng periods commencing Iiom 1 January 2016). The charity is a Publlc Benefit Entity as defined by FRS 102. The financial statements are prepared in sterlin9, which is the fundional currency of the charity. Monetary amounts in these financial statements are roundèd lo the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluatson of freehold properues at fair value. The principal 8c¢ounling poliues adopted are sel out below. 1.2 Going concern At the lirne of approving the ffinan¢S81 statements, the directors h8ve a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable fulure. Thus the directors confjnue to adopt the 90ing Concern basis of accounting in preparing the financial statemants. 1.3 Charitable funds Unrestricted funds are available for use al tho discretion of the directors in further8n¢e of the general objectives of the charity. Unre3lricled funds include a revaluation reserve representing the restatementof freehold property at market value. Endowment lund3 are subject to speeific conditions by donors that thè capital musl be maintained by the charity. 1.4 Income Income is recognised when the chariiy is le9ally enlilled lo it after any performance conditions have been mel, the amounts can be measured reliably. and il 13 probable that income will be received. 1.5 Expenditur• Expenditure is recognisèd once there is a legal or constructive obligation to transfer e¢onoml¢ benefit lo a third party. it is probable that a transfer of economic benefits will be required in setuernent, and the arnount of the obligation can be rne8sured reliably. Expenditu 1$ ¢lassffied by activity. The costs of each activity are made up of the total of direct costs and shared Costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity ore allocated directly to that activity- Shared costs which contribute lo more than one actlvity and support costs which are not attributable to a single activity are apporti¢ned beeen those activitie5 on a basis consislenl ¥Mth the use of resource$. Central staff costs are allocated on the basis of time spènt, and depreciation charges are allocated on the portion of the asset's use. Expenditure is recognised on an accrual basis as a liability is incurred. Th6 company operates a partially exempt vat scheme. Irrecoverable vat is written off in the year as an administrative expense. 1.6 Tanglblt frxed assets Tangible fixed assets are inittalty measurtrd 81 cost and subsequendy measured at cost or valuation. nel of depreciation and any impairment lossgs. 14-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies {Continuedl Depreciation is recognised so as to write off the cost or valuation of assets less thdr re3idual values over thetr useful INes on the followtng bases.. Land and buildlngs Plant and machinery Fi%tLJres, fittings & equipment Motor vehicles 2% slraighl line 25% straight line 25°A straight line 25Yo reducing balancè The gain Or k)s5 arisiThJ on the disposal of an 85sel is determined as the differen betsveen the sole pro¢eeds and the carrying value of the asset, and is Tecognised in the statement of financial activitses. Propertl85 whose fair value can be me85ured reliably are held under the revaluation model and are ¢arried at 8 revslued amount. plus any additions after the last obtained professional valuation, less any subsequent ¥c¢vmulated depreciation. The fair value is Teviewed on an annual basis by the Trustees. Revaluation gains and losse5 are recognised in other recognised gains and losses and accumulated in equKy, except to the exlent that a revaluation gain reveTSes a revaluation loss prevlousty recognised in net incomel {expenditure} or 8 revaluation loss exceeds th8 accumulated revaluation gains recognised in equity.. su¢h gains and loss are iecognised in the SOFAfor the year. 1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to determine whether there is any indieathon that those assets have suffered an irnpairment loss. If any such indication exists, thè recoverablè arnounl of the asset is estimated in order lo determine the extent of the impairment loss lif any). 1.8 Cash and eash equivalents Cash and cash equivalents include cash in hand, dèpogils held at call with banks. other short-lemi liquid investments with oiigin81 maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowlngs in Current liabilities. 1.9 Flnancial instruments The charity has elected to apply thè provisions of Section 11 'Basic Financial Instruments. and Se¢lion 12'01her Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instrument5 are recogni5ed in the charity's balance sheet when the ¢har¢ty becomes party to thè contractual provlsions of the instrument. Financial assets and liabilities are offset, th ihe nel amounts pres*nted in the financial stalemènts, when there 1$ a l¢gally enforceable right to set off the recognised amounts and there is an intention to settle on a nel basis or lo realise the asset and settle the liability simultaneou$ly. Baslc flnancial assets Basic financial assets, which indude debtr)rs and ¢ash and bank balances, are inib811y measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unle55 the arrangement conslilules a ffinancing transaction. where the transaction is measured al the present value of Ihe future receipts discounted at a market rale of interest. Financial asset5 ¢18ssified as receivable within one yèar are rhol amortised. 15-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting polieie8 {Contlnu&dl Baslc flnanelal ligbilities Basic financial liabilities. including creditors and bank loans are initially r&¢ognised al transaction pr0 unl&s$ the arrangement constitutes a finanang trans8¢tion, where the debt instrurnent is measured atthe presentV8lue of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year arè not 8mortl8ed. Trade creditors are obligations to p8y for goods or ServiS that have been acqulrèd In the ordinary course of operations trom suppliers. Amounts payable are dassified as current liabilities rf payment 18 due within one year or less. If not, they are presented as non-oJrrent li8bililie8. Trade creditors are recognised initially at transaction price and subsequently me&8ured at amortised co8t using the effective interest rnethod. Dereeo9nition of financial Ilabilities Financial liabilities are derecognised when the charity's contraclual obligations expire or are dlscharged or cancelled. 1.10 Employe benefits The cost of any unused holiday entitlernent is recognised In the period in which the employee's services are receNed. Teminalion benefrts are recognised immediately as an &xpense when the charity 1$ demonstrably committed to leTminate the employment of an employee or to provide lemiinatson benefits. 1.11 Retirement benefits The charity operates a defined contribubons pon$ion stheme. Contributions ¥re charged in the accounts Bs they become payable In accordance with the rule8 of the scheme. 1.12 Debtors Trade and otheT debtors are recognisèd al the settlement amount due afteT any trade discount off8red. Prepayments are valued al Ihe arnount PTepaid after taking account5 of any trade discounts due. 1.13 CredStors and provisions Creditors and PTOV15ions are recognisèd where the charty has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third party and the amount due to settlè th8 obligation can be measur8d or estimaled reliably. Credilors and provisions artr normally recognised at their ttleMent amount after allowing for any trade discoun15 due. Critical accountlng estimates and ludgemènts In the appllcation of the charity's accountir¢g policjes, the directors are required to make judgements, eslimales and assumptions about thè carrying amount of assets and liabilities that are not readlly apparent from other sources. The estimates and associated assumptions are based on historical èxpèrience and other factors that are considered to b6 relevant. Actual results may drfter from these estimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to aecounling estimates are recognised in the period in which the eslimate 1$ revi8ed where the revision affects only that period. or in the period of the revision and future peTK)ds where the revision affects both Current and future periods. Key source$ of e¥timation uncertalnty 16-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accounting est5mates and Judgements (Continued) Valuation of land and buildingJ Land and buildings are valued based on Ihe last professional valvalion carried out in March 2025 by Precise Commercial Surveyors, who are qualified RICS Surveyors and Registered Valuers in comtnercial 5eclors. The valuation was undertaken in accordan wth the RICS Valuation Global Standards, which incorporate the International Valuation Standards {IVSI. The valuation obtained was £930.000 and Ihis has been refiected in the financial statements, resulting in a loss on revaluation of £272,459. Income from charitable activitiès Unrestricted funds 2025 Unrestricted funds 2024 Charitable activltlas Sale of goods 1,771.942 1,717,060 Income from investments Unrestrletèd Unrestricted funds funds 2025 2024 Interest receivat4e 4.759 3.298 17-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture tsn charitable aetrvitie¥ Charltsble actlvitl8s 2025 Charitsble a¢tivities 2024 Direct costs Staff costs Depreciation and impairment Direct Costs Consultants Staff Training Cars 418,456 3,851 92,000 358,292 1,521 17,887 399,437 1.337 97,569 378.439 1.111 16.572 892.7 894,465 Sharè of $upport and goveman¢¢ ¢osts (see nole 61 Support Governance 727.720 107.295 681,555 95,518 1.727,022 1,671.538 Analysts by fund Unrestricted funds 1.727,022 1,671.$38 Support eosts allocated to activities 2025 2024 Staff costs Deprecialion Premlsos Phone and postage Marketing L8undry Other staff costs Unrecovered VAT Bad debts Sundries Bank charges Govemance costs 406.220 54.277 157,013 18,681 4,598 15,676 5,995 59,486 19821 S,$38 1,220 107.295 394,779 44,785 146,972 23,754 7.162 14.605 12.455 25.906 2.437 7,066 1,634 95,518 835.015 777,073 An4ly¥ed bets. Charitable activities 835,015 777,073 18-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Net movemènt in funds 2025 2024 The net movement in funds is stated after charg1nty{credng).' Fees payable for the audit of the charity's financl81 slalements Depreciation of owned tangible fixed assets Los8 on disposal of tangible fixed assets 8,250 21,815 36,312 8.800 48,122 Directors Tha ArtleS ofAssociation were amended in the year lo 31 March 2011 to enable employees to be appointed to the Board. The remuneration of these directors relate to thalr roles 0$ employees, they are t remunerated for the role as directors. Employees The average monthly number of amployoes during the year was.. 2025 Number 2024 Number Doctors Management Adrninislration Health Screen Technicians Health & Safety Trainers Occupational HealthA(Ivisors Marketing 10 Total 23 23 Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 816.146 81.5 32,942 775.647 64,830 32.110 910,093 872,587 The number of employees whose annual remuneration was more than £60,000 Ss as follow8.. 2025 Number 2024 Number £60,001 to £70.0 £70,001 to £80,1YJO 19-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees Icontlnuedl Oflhe employees whose emolumants exceed £60,000. 1 hBs retirernenl beneffts Bccwing under defined benefit pension schemes. Remuneration of key management porsonnel During the year the charity entgred into the following transactions with related parties.. 2025 2024 Aggregata eompensation 153,350 149,952 Induded in the above is the Chief Executive and the Chief Occupat*onal Hech Advisor. 10 Taxation The charity is 6Mpl from taxatlon on its activities becausè 811 Jts income is applied for charitable purposes. 11 Tanglbl• fixed assets Land and bumdlngs Plant and machlntrry Flxturos, ffttlngs & oquSpmoht Motor Vohlcle$ Total Cost or valuation At 1 April 2024 Additions Disposals Revaluation 1.037,522 287.730 20,074 180,913 12,035 7.029 18,256} I151,6() 104,693 1.343,202 3(,794 1159,8621 (395,2521 1395.2521 At 31 Mar¢h 2025 930,000 23,853 36.336 104,693 1,094.882 D&pr•eiation and 5mpalnnont At 1 April 2024 Deprédation charged in the year Eliminated in respect of disposals Revaluation 106,507 16,285 14,922 144.121 1,900 1,680 17.3871 1116,1631 96,890 1.950 362.440 21,815 1123,5501 1122,7921 (122,7921 At 31 March 2025 9.435 29,638 98,840 137,913 Carrylng amount Al 31 March 2025 930.000 14,418 6.698 5,853 956.969 At 31 March 2024 931,015 5.153 36,792 7,802 980.762 Land and building$ are valued based on the last professional valuation carried out rn Marth 2025 by Precis& Commercial Sutveyors. The VahJa0 obtained was £930.000 and this has been reflected in the financial statements. -20-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Tangible fixed assèts {Continuedl Al 31 March 2025, had the revaluad assets been carried at hisloric cost less accumulated depreciation and accumulated impaimient losses, their carrying amount would have been approximately £1,190,129 12024 - £918,684). 12 Debtors 2025 2024 Amounts fa115ng due within one year: Trade debtois Prepayments and accrued income 249,306 1,743 249,672 3,393 251,049 253,065 13 Craditors.. amounts falllng dug wthln one year 2025 2024 Othèr18xalion and social security Trade creditors Other creditois Aceruals and deferred income 29,664 59,188 55.845 43,352 51 35,624 37,890 126,742 734,872 14 Retlrement benefit schemes 2025 2024 Defined contribution heMeS Charga lo profil or loss in respect of defined contributlon schemes 32.942 32,110 The ¢harity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separ*ety from those of the charity in an independently administered fund. 15 Endowmont funds Endowment fiJn¢Js represent assets which musl be held pemianenlly by the charrty. Income arising on the endowment funds can be used in accordan with the objects of the charity and is include(l as unrestricted income. Any (2pilal gains or losses arising on the assets form part of the fund. At 1 Aprll At 31 March 2024 2025 Pernianent •nd¢xvments 40,172 40,172 21
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 15 Endowmentfunds IContlnu•dl Provlou$ year: At 1 Aprll At 31 Mar¢h 2023 2024 Permanent endowmènts 40.172 40,172 16 Unrestricted funds The unrestricted fund5 of the charity comprise the unexpended balances of donatlons and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the tru5tee8 for specific purposes. At 1 April 2024 Incomin9 rÈ$ources Resources expended Galns and At 31 March losses 2025 Revaluation reseNe General funds 12,331 1.466.405 1272,4591 1260,1281 1,516,084 1,776.701 {1,727,0221 1,478.736 1,776,701 {1,727,0221 1,255.956 Previous yèar: At l April 2023 Incoming resources Resources expend•d Gains and At 31 March losses 2024 Revaluation reserve General funds 12.331 1.417,585 12,331 1.466,40S 1,720.358 11,671.538) 1,429,916 1,720.358 11,671,538} 1,478,736 17 Analysls of n•t a$$gts between funds Unrestricted Endowment funds funds 2025 202S Total 2025 At 31 March 2025= Tangible assets Current assetsllliabilibesl 916,797 339,159 40,172 956,969 339,159 1.255,956 40,172 1.296,128 -22-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 17 Anatysis of net assets between funds Icontlnuèdl Unrè$tri¢ted Endowment funds funds 2024 2024 Total 2024 At 31 March 2024.. Tangible assets Curr&nl asselsllliabilitiesl 940,590 538.146 40.172 980.762 538,146 1.478,736 40,172 1,518,908 IB Operating leas• Commitments Less88 Al the reporting end dale the charity had outstanding commitments for future minimum lease payments under noTrcancellabl8 operating leases, which fall due as follows.. 2025 2024 Wrthin one year Between and five yoars 2,779 3,010 2.779 4.400 5,789 7,179 19 Related party transactions Thore were no disdosable related party transactions during the year12024- none). 20 Cash gen•ratsd from operatlons 2025 2024 Surplus for the year 49,679 48.820 Adjustments for.. Investment income rècogni5ed in slalement of finandal activities Loss on disposal of tangible fixèd assets Depreciation and impairment of tangible fixed assets 14,759} 36.312 21.816 13.298) 46,122 Movements in working capital: Decreasellin¢reasel in debtors {Decreas*llincrease in creditors 2.016 18,1301 (5641 3,456 ash genorat¢d from operatlons 96,934 94,536 23-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 21 Analy$i$ of changes In nèt fun(ts The charity had no material debt during the year. -24-
mvhs workplace health info@mohs.co.uk 1 0121 6014041 1 www.mohs.co.uk MOHS Workplace Health Ltd 1 83 Birmingham Road I West Bromwich B70 6PX Charity nurnber= 230407
mohs workplace health 62nd Annual Report 2024-2025
Charity reglstratlon number 230407 (England and Walesl Company registration numbor 00731728 MOHS WORKPLACE HEALTH LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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 Boulton Mrs D A Jennings Charity number (England and Wales} 230407 Company number 00731728 Principal addres$ 83 Bimiingham Road Wesl Bromwich Wesl Mldlands B70 6PX Regl$tered office Petit House 83 Birmingham Road West Bromwich West Midland5 B70 6PX Auditor CK Audit No 4 Castle Court 2 Casllegale Way Dudley West Midlands DY14RH
MOHS WORKPLACE HEALTH LIMITED CONTENTS Page Trustees, report Slalement of trustees, responsibilities Independent auditor's report 8-10 Statement of financial activities 11 Balance sheet 12 Stslemenl of cash ffows 13 Notes to the financAal statements 14-24
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The diractors present their annual report and financlai stst$menls for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the financial statements and wmply with the charitls governing docL4menl, the Cornpanies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ir8land" and the Chaiilies SORP"Accounting and Reporting by Charities.. Slalement of Recommended Practi¢e applicable to charities preparing their aceounts in accordarKe with the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 1021". Objectives and activitie$ The Charity'8 princApal objectives are the prornolion and advancement of Occupation81 Heèlth ¢are for all persons ongaged and intending to bè Èngaged, in industry, education and commerce. The poliaes adopted 10 8¢hYe these objectives have been.. 1. To advance the physical and moral welfare of the working popthalion by the prevention and cure of occupation81 disèases and injuries. 2. To provide services for medl¢al treatment and for the care of sick or injured workers al their place of employrnenl or elsewhere. 3. To undertakè medic31 and olherleaching in occupational diseases and injuries and in the Promotion of occupational health. 4. To carry ou¢ research and investigatlon Into causts of 0Upational diseases and injuries and Snto the me8n8 of prornoling 0uPatiOnal heath. S. To assist such teachin9 and invesligalion as sel out in 3 and 4 above by grant of montry, payment of fees and otheiSe as the service may think fil. There have been no ch8nge5 in these policies during the year coverèd by this report. Publie nefIt activities MOHS. charitable purpose ig thè advancement of physical and emotional wenbelng of managed and ad hoc'pay as you go, companies and their employees through the prevention of occupational disease5 and injuries, combined with the promotion of the general health and wellbeing of employees in the workpl8¢e. Consequenlty, all occupational health activitiès that MOHS offers are beneficial for the working populallon and for those who have Sin retired. We are regularly investing in teaching and investigation relatsng to the caus•s of o¢cupalional diseases and injuries as a means of promoting o¢¢upational and environmental heamh. Due to the expertise of our dinical staff. we have onee again been able to offer work experience placèmants for students wishing lo enter the medical profession. We have also provided essential real time experlen¢es and support lo GP'S undertaking the OH Diploma qu31ifi¢alion by facilitating on site visits, only made possible by the gener05ily of our clients and also the experience of the OH Advisors. MOHS offer a free emailllelephone advice line to local compani85 r8g8rding their OH requirements or in some instancès this could be a site visit from one of our experienced Occupational Health Advisof s to formulate an Occupational Health program based on their risk 8sse8srnenls. This does not guarantee work ftsr MOHS bul benefits the wider community. MOHS widened its offering lo clients and the general public by adding informative and educational toolkits, leafiets, IK¢upatlonal health guide5 and industry reports to the website. MOHS also proudly launched the first EtioN of Workplace Health Magazine which covers a range of topical articles and again is available to anyone visiting Ihe website. We believe this is an industry firs1.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Peoplè update Arrival8 - MOHS Staff Charlie Chinn Occupational Health Advisor. Charfie is new lo Occupational Health and has settled into the role of an OH Advisor very well. woving lo be a valuable asset. James Quintyn&- Occupational Healih Tèchnician. James has had previous OH Technician experience along with a degree in Sport and Exercise Science which has provided essential transferable Skills. Thank¥ During the 202412025 rIOd MOHS benefilted from a vèry $tsble workforce which sUlted in being able lo progress lurther in moving closer to a paperless process. The trial introduction of electronic questionnaires along with introducing Sharepoinl resulted in many Changes lo our processes. We would Ilke to thank all of our employees and selkemployed Doclors for embractng the changes and taking part in the trials. The stability of our staff has resultad in our clients having confidence in the conlinuily of their service provision. along wSth building a strong rapportwilh their designated practitioners who offer 8 wealth of experience and expartisg in the field of OH. Thanks also go to our ditrnly who have remained Ioyol to MOHS thorough what has been a furth8rance of challenges for industry duo to global conflict, cornmodities continuing lo rise and also the ever-changing government cost initiatives. We have welcomed back returning clients and worked with struggling clionts to find the most cost-effective way to meet all their OH and Health and Safety tralning requirements.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Aehievements and performance Cllant Portlolio Due to the continuing shortage ofnurses, MOHS has continued to develop service delivery and as such has inue8sed the Technician department. The six OH Techniaans have proven l() work effectively, efficiently and professionally with clients agreeing that their need5 are being met. The tochnicians previous workn'ng experienees, along with their degrees many of whith are in Sports and Exercise S¢ion¢e, have enabled a smooth transition of this upskilling of their roles. MOHS continued lo welcome numerous new clients frorn the public, prale and construction sectors. Strrvice delNery requirements of our clients are being met with all praclilioners happy to undertak8 face-to-face appointments and remote consultations, with face-tQ-face remaining their preferred option. By offering remote assessments those employees based in more geogiaphically challenging locations can bgnefil from the same OH services as their colleagues theiefoTe ensurlng a cohesive and equal experience for client'8 employees. Mental Health innovations- The need for psychological interventions has néver been more prevalent and inuaases ya¥r on year as clients. employè8s continue to experience issues wth daily stressors. Our Psychotherèpist offer3 a varied selection of interventions including talking therapies and EMDR tsilored to the subject's individual needs. which over the course of a minlmum of 8 sessions has proven very sueSsful with many grateful clients. Mental Health First Aid training courses were re-lntroduced earty in 2025 with further courses booked throughout 2025-2026. Thè fgedback was 100QA satistBction following completion ofthe 24ay course. Qualty Assurance ISO 9001'.2015 certffication and the SEQOHS accreditation, both of which are professional standards In wr irKlusty. were once again successfully retained, evidencing MOHS, rommilmenl lo quality assurance. CMA (Centre Managed Assessment) ststus for d8livering First Aid at Work courses through Highfield, was again SLtccessfully rel8ined. Otcupational Health Physlelan Provi¥ion The 2024-2025 period showed stsbility with the OH Physioans. many of whom have worked for MOHS for many years. As always, we are gr3leful to all our self-employed sessional Doctors for their loyalty, versatility and eagerness lo work with MOHS. AII OH Physicians bring thelrweallh of knowledge and experience to their sessions ensuring that the delivery rem¥in3 lo the highest level possible. Oeeupational Health Advisor l T•ehnieian provision Due lo continued financial uncertainty the service delivery from th& OH Advisors and Technicians has seÈn a shift with clients moving away from a managed contracted service to preferring an ad hoc delivery. However, due lo the ability ol MOHS to 8d8Pt quickly with the assurance th81 the same pfactits'oner will be used wherever possible ensuring a good wtsFking rplationship. consistency and conlinuily, clients have noticed very little change in theirservice delivery. Flnanclal investment in Constructlon works w¢thin the mIdndS has ensured that Safety Critical Medicals continue to be a large part of the Screèning Department income.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Hèalth and Safety Tralnlng Dèparlment Flr31 Ad Training is not only 8 legal requirement but also essential in protecting employee's héalth and safety within the workplace with skills that can be utilised in the delegates everyday home lives tots. other services available from the H&S departrnenl are anaphylaxis Iraining, IOSH Managing Safely courses, Spocific hazard training, Manual handling, FI Safety and Ergonomic assessments to name a few. M•ntal Health Servlces Ernployers continue to understsnd the need for earty psychological intervention, and that inveslrnenl in this field ensures Ihat they relain valuable staff due to a retum to work sooner following therapy, or the employees feeling valued by their employer and therefore likely to rernain with the company. The main psychological services utilised are.. Counsellingttalking Therapies, EMDR. Bereavement and Loss Coun5elling and Post Traumatic event debriefing. Mental Health First Ad Training was re-introduced eady in 2025, wilh feedback stating that the information was Infomative, easy to understand and led lo a confidence in how to iecognise signs where colleague5 may be struggling with usefvl guidance on signposling for assistance. Third Party Referrals Referrals in the form of recommendations continued to play a part in the continuing growth of MOHS with third party referrals coming from setvice providers such as,. Health & Safety ConsultanGies, Insurance Brokers, HR and Legal Servl¢e providers who endorsed oui services to those of their clients with Occupational Heatth needs. Brand Management MOHS utilised di9ltal and offline platfomis to prtsjè¢t ils brand. The release of Workplace Health Magazine helped MOHS to maintsin its position as industry thought leaders. MOHS increased bland awareness through advertising in ihe Black Country Chamber of Commer¢e Prospect Magazine. BBP Media's e-newsletters, Facebook and Linkedln. Brand recèll w85 upheld by using consistent brand colours and logos acros5 all marketing materials. Online A¢ti¥itRs In the last year MOHS released 39 blogs and made 272 soclal media posts. Digital advertislng increased wlh adverts placed in Prosper Magazine, BBP Media e-newsletters. Facebook and Linkedln. On the website, MOHS released the first issue ol the 'MOHS magazine,. added toolkits. reports, leaflets and health guides to ils reSoUrS page and improved SEO through back-end adjustmènts. Regular e-mail adverts werè gent to dienls to advertise training courses. Financial review Du8 to the shift in service delivary being provided by OH Technicians a$ opposed to OH Nurses. MOHS continued to offer tailor made and affordable OH services to clients. As wth all sectors of industry. trading remained Challenging with the effects of global conflicts. Increases in the cost of consumables and general recruitment issues. However, MOHS continuously evolve and modernise wilh service delivery and pio¢e8ses such as the ieductitsn in stationery due to being paperless bul al the same time keeping the services 8fford8ble and current for clients. The large project of replacing the roof of all 3 buildings commenced in late 2024 and is likely to be completed midway through the 202512026 financial period, MOHS continued lo closely monitor expenditurg lo ensure that il remained financially viable. right fiscal ¢onlrol delivered a tot81 income for the year of £1.776.701 for 2024-2025 compared with £1.720.358 f 202>2024.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves Polley The director8 aim is to maintain free res?rve5 Ilhose funds not tied up In fixed assets) Ihat the Charty may require to sustain its operations over B perfod in the event of a severe eurtailmenl of income. These reserves continue to ensure that MOHS remains in a financially strong posttson. Plans for future periods Growth Areas MOHS will continue to offer all formats of ¢onsultation such as face to face. telephone, and tele-conferencing to 8n5ure that the Client and their employees have the best fit for their needs. Remote consultations are also useful for Clients who have employees located around the UK as all employees will receive compaiable consultations. They also benefit client8 by providing them with one invoicing point and conllnully in the referral process and reporting quality. The feasibility of a new website build will be explored over the nexl year. Marketing spend will be allocated to advertising via digital publications and sotial rnedia channels. A second issue of Workplace Heath magazine will be released later In the year and mole toolkits wil be added to the website. Sales docurnents w¢ll be revièw8d and iede$igned were necessary. MOHS wllconlinue loprovAde è seleclffon ofmentalhealth supportseNKes lo clients, includAngirk¢r&asingthe amount of Mental Health FitstAid courses available. In addition to the mental health services for employee3, MOHS. resident Psychotherapist will continue lo piovld& bespoke courses both lace lo fa and remotely, Such as advice and assistance with upskilling and equipping HR professionals and Line Managers with the coping mechanisms to deal safely and effectively with employee$ who are suffering from anxiety, stress. depression or other mental health disorders. N¢w Clients MOHS is proud to have over 60 years of experience In Ihè provision of Occupational Health and Health and Safety training, espeaally within the heart of the West Midlands. With this knowledge and expertise MOHS offers affordable and bespoke delivery lo both SME and large clients. With this individual service delivery MOHS is able to meet al budgets whilst 8lso providing free advice in line with the ethics of thè company since original registration. Wth thi8 in mind MOHS will continue to targèt client$ with 5 to 500+ employee5. With the increase in remote workin9 MOHS Is able to provide services to clients ernployees no matter their geographical locations. Digital Activlty Following extenslve developrnent and testing for several rnonlhs the new database recall system was introduced toward5 the end of the financial year. This database has resulted in all health Surveillance other than Safety Critical Medical Asse53ments being successfully moved paperless. Medical records for both screening and managed dients have n¢)w moved to cloud storage vla SharePoinl. A new qualitallve Unrfied Practitioner Audtt Tool was Irialled and introduced 8$ the de facto audit tool lor health suNeillance practitioners ladvisor5 and tethniciansl. 5G dongles were introduced lo all practitioners working off $lte 81 the end of Q4. Thls allows aayS on data connections to support all of the above items. Work has begun on generating a new electronic diiectory to incorporate Ihe Changes outlined above along with a new Competency Framework which should ensure a greater consistency of service delivery by OH Practitioners.
MOHS WORKPLACE HEALTH LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Strueturè, governance and managem¢nt The charity is a company limited by guaiantoe. Liability of ils members is not to exceed 5 pence per member. The dire¢tors who served during Ihtr year and up to the date of signature of the financial statements wer8.. Mr DA Lyn8m Mrs H E Hooper Mr M J Round Dr M Cathcart Mr J A Boulton Mrs D AJennlngs The dlre¢tors delegate the day to day running oflhe Charity to a management team which is headed up by the Chief Exècutive, Helen Hooper. The members elect their representatives as directors. New board members receive an induction to MOHS Workplace Health Limited and tha cornp8ny provides appropriate training in governance and work of the organlsallon. The Charty is run from premises in Wesl Bromwich, which indudes eonsulling rooms. a psychology suitè. training rooms and houses the centre of admini51ration. Some ol the services are delivered here by our Occupational Health Physicians, Advisors, Technicians and Psychotherapist. The majority of occupational health provision continues lo be undertaken al Clients premls&8. First Aid at Work Trainin9, Health and Safety piovision and Mental health First Aid cours*$ are prowded at our West Bromwich premis¢$ and al Clients premises, on rèquest. The directors have 88se8sed the major risks lo which the Charity is exposed and have introduced systems to mitigatè forese6abla consequences of the major risk5. Auditor In accordan¢e with the companvs artl¢le3, a resolution proposing that CK Audit be reappointed as auditor Of the company wil be put at a General M9eting. Dlsclosure of Information to auditor E8d) of the directors has conffimed that there is no inforniation of which they are aware which 15 relevant lo the audit, bul of which the auditor is unaware. They have further confiitned that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. This condudes the directors. report for this financial year.. 2024-2025. Onb hè directors MrDAL narn Chaimian 16 October 2025
MOHS WORKPLACE HEALTH LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The diréctor$, who also act as trustees forthe charitable activities of #cd2. are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GenerallyAecepled Accounting Practi1. Company law requires the directors to prepare financial st?lemenls for each financial yèar which give a true and fair view of the state of affairs of the charity and of the incoming resources and appliealion of resources. including the tncome and expenditure, of the charitable company for that year. In preparing thès& flnancial ststemenls. the directoig ar8 required to.. select suitable accounting policies and then apply them wnsislenUy', observe the rnelhods and principles in the Charities SORP., make judgements and estimates that arè reasonable and prudent., - state whether applicable UKAecounting Sl8ndards have been followed, subiectlo any material departures disdosed ond explained in the financial stslemenls., and prepare the financial Statements on the going concèm basis unle55 11 is inappropriate to presumè that the charity will coniinue in operyalion. The directors are responsible for keeping adequate accounting records that disclosa with reasonable accLEracy at any lime Ihtr financial position of the charlty and enable them to ensure that the financial slalements comply with the Ctsrnpanies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taklng rgasonable steps for the prevention and detection of fraud and other irtegularilies. The directors are responsible for the maintenancè and integrity of the charity and finan¢Sal Infomation included on the charity's website. Legislation in the United Kingdorn governing the preparation and di5seminalion of financial statements may differ from legislation in otherjuiisdictions.
MOHS WORKPLACE HEALTH LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED Opinion We have audited the financial statements of MOHS Workplace Health Limited {thÈ 'charily'l for the year ended 31 March 2025 which comprise the statement of flnan¢ial activities, the balance sheet. the slalement of cash flows and notes to the financial slalements. induding significant accounting policies. The financial reporting framework that has been applied in theif preparation is applicable law and United Kingdom Ae¢ounling Standards, including Finanrial Reporting Stand8rd 102 The Financial Rportg Standard applffcèblè in the UK and Republlc of Ir&l8ft(I (United Kingdom Gen$r8llyAccepted Accountlng Practice). In our opinion, the finaneial 3ts1ements'. give a true and fair view of the slate of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources. including its income and expenditure. for the year then ended,. have been properfy preparod in accordance with United Kingdom Generally AcceptedAcry)unling Practice., and have bèen prepared in accordancg with the requirements of Ihg Companies Act 2006. Basi$ for opln5on We eonducled our audit in 8c¢ordance with International Standards on Auditing IUKI IISAS IUKI} and applicable law. Our responsibilities undèr those standards are fvrthèr described in the AuthtoPs fEspoftsibi7ities for the audit of the flnènu-81 statements section of our report. We are independent of the charity in awordance wilh the ethical rèquirements that are relevantlo our audit of the finan¢lal statements in the UK, indudillg the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordan with these requirements. We believe that the audil evidence we hÈve obtained is suffiaent and appropriate to provide a basis for our opinion. Conclusions rèlating to going concèrn In auditing the financial statements, we hav8 eoncluded that the trustse$' use of the going concern basls of accounting in the preparation of the financial statement3 13 appropriate. Based on the work we have p8rfomied, we have not idantifiod any material uncertaintl8s relating lo events or condilions that. individually or colle¢tively, may cast signthcant doubl on the charity's ability to continue as a going concefn for a period of al least Iwelve months from when the financial statements are auth0rfS lor issue. Our re5ponsibifities and the respon5ibilitses of the diré¢ttsrs with respect to going con¢em are described in the relevant sections ol this report. Other Information The other infomiation comprises the information included in the annual report other than the financial statements 8nd ourauditorfs reportthereon. The directors are responsible forthe other inforrvtalion contained within the annual report. Our opinion on Ilie financial statements does not cover the other information and, except to the 8xlent otherwise explicitly stated in our report. we do not express any form of aSSLJf8n¢e conclusion thereon. Our responsibility is to read the other information and, in doing so. consNler whether the other infomallon Is maleiially inconsistent with the financial slatements or our knowledge obtained in the course of the audvt. or otherwise appears to be materially misstsled. If we id*ntfy such material inconsistencies or apparent m8teii81 misstatements. we are required lo deterniine whether this gNes rise to a material misslalement in the financial slalements themselves. If, basèd the work we have performed, we condude that there is a material misslatement of this othei information, we ale required to report that fact. We have nothing to report in thi8 regard. Oplnlons on other matters prnseribed by the Companies Aet 2006 In our opinion. based on the work undertaken in the course of our audit.. the information given in the trustees, ieport for Ihe financial year for which the financial statements are prepared. which include$ the directors, report prepared for the purposes of company law, is consistent with the financial statements,. and the directors, report induded wthin Ihè tnJslee8' report has been prepare¢J in accordance wth applicable legal requirements.
MOHS WORKPLACE HEALTH LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED Matters on which we are required to report by exception In the light of the knowledge and understanding of the chaiity and 115 environment obtained in the course of thè audit, we have not identified material rnisstatements in the dire¢tors' report included within the trustees, Teport. We have nothing to report in respect of the followng matters in relation to which the Compani8s Act 2008 requires us to report to you if, in our opinion.. adequate accounting records have not been kept. or relums adequale lor our xudil have not been received from branches not visitèd by us,. or thtr financial slalements are not in agreèmenl wth the accounting records and returns., (trr certain disclosures of trustees, remuneration specified by law are not made,. or we have not received al the inforniation and explanations we requrre for our audit., or the directors were not entitled to prepare the financial stalements in acctsrdance with the small companies regime and take advantagé of the srnall companies. exemptions in preparing the trustees. report and from the requirement to prepare a strategic report. R•sponslbilities of directors As explained m019 fully in the statement of trustees, responsibli ilies, the directors are responsible for the preparation ol the financial statements and for being satisffi8d that they give a true and fair view. and for such inlgmal control as the d1ctOrS defermine is necessary to enable the preparation of finanaal statements that are free from material m1s5tatement. whether due to fraud or errol. In preparing the financial statements. the dlre¢lor5 are responsible for 855e8sing the charity's ability to continue as a going concem, disclosing. as applicable, rnatters related to going oncem and using the going eoncEm basis of accounting unless the direetor5 either intend to liq¢Jidate the charitable company or to ceas& opérations, or have no realistic alternative but to do so. Aud5t0$ responslbilities for the audlt of the financial ¥tstements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole alé fr8e from material misstat6menl, whether due to fraud or error. and to issue an auditor's report that includes oui opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audii conducted in accordance with ISAS IUKI will always detect a material misstatement when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the èconomic decisions of users taken on the basis of these financial statements. The extent to whieh our procedures are capable of detecting irregalIes. including fraud, is detailed below. Extent to which the audlt was consid¢red capable of detecting irregularltles, Ineluding fraud We identified and a55essed the risks of material misstatemènt Of the financial statements, in respect of irregvlarilies whether due to fraud or error, or non compliance with laws and regulations and then designed and performed audit proc8dures responsive to those risks. induding obtaining audit evidetKe that is SLffKient and appropriate to provide a basis for our opinion. In identifying and assesslng rlsks of m8lerial misslalement in respect of Irregularthes, induding fraud and non- comFAiance with laws and regulations. our procedures induded the following.. We obtained an underslanding of the legal and regulatory Irameworks that are applicable to the Chatlty by rfiscu$sion and enqubry w7th the directors and management team and our general knowledge and expèrience of the charity. We focused on specific laws and Tegulations which we considered may have a direct material affect on the ffinancial slalernenls or the operations of the company. induding the Companies Act 2006, taxation legislation, data protection. employrnenl, and health and safèty18gislafy'on', We assessed the extent of compliance with the laws and regulations identffiad above through making enquiries of management. reviewing correspondence with relevant regulators.
MOHS WORKPLACE HEALTH LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MOHS WORKPLACE HEALTH LIMITED Audit response to ri$ks identified We assessed the susceptibility of the Charty's financial statements to material mi5Statemenl, indudlng how fraud might occur. Audit procedures perfomed included bul were not limited to: Di5¢U5sions with directors and management as to where they considered there wa3 susceptibilty to fraud, their knedge of actual, suspected and alleged fraud., Confirming our understanding of controls by performing a walk through test or observation and enquiry,. Perfom)ing analytical procedures to idèntify any unusual or unexpe¢led relationships., Challenging assumptions and judgements made by managèment in arriving at an estimato for the value of freehold property; Identifying and lesling joumal entries., Reviewing unusual or unexpected transactions., and Agreeing the financial statement disclosures to underlying supporting documentation. Owing lo the inherent limitslions of an audht. there is an unavoidable riskthatwe may not have detected some material misslalemenls in the Iinancial statements. even though we have pr¢perfy planned and performed our audit in a¢Gordance with auditing standards. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-complian¢e. Auditing standards also limit the audit procedures required to identify non-compliance wth laws and regulations to enquiry of the directors 8rKI other management and the inspe¢t40n of regulatory and legal correspondence, if any. Material misstalgments that arise due lo fraud can be harder to detect than those that arisè from error a5 they may invofve deliber*e concealment or collusion. A further description of our rèsponsibilities is available on the FinancAal Reporting Council's website at.. https.'Il wvM.fr¢.org.uklauditorsresponsibilities. This description forms part of our audilorfs report. Us• of our report This report is made solely to Ihe charftable company's members, 85 a body, in accordance with Chapter 3 of Part 18 of the Companies Acl 20Q6. Our audit work has been undertaken so that we migm state to the charitable company's members those matters we ale required lo state to thern irh an auditor's report and for no other purpose. To the fullest exient p&rmitted by law, we do not accept or assume rèsponsibility to anyone othei than the charitable company and the charitsble company's members as a body, for our audit work, for this report, or for the opinions we hav8 1me. Blake Morris Isenior Statutory Auditor) For and on behalf of CKAudi( Statutory Auditor Chartered Accountants No 4 Castle Court 2 Casd8gate Way Dudley Wesl Midlands DY14RH 10-
MOHS WORKPLACE HEALTH LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Endowment funds funds 2025 2025 Total Unrestricted Endowment funds funds 2024 2024 Total 2025 2024 Not8s Income from: Charitable actNities Investments 1.771.942 4.759 1,771.942 4.759 1,717,060 3,298 1.717,060 3,298 Total Incom• 1,776,701 1.778,701 1,720,358 1.720,358 Expenditure on: Charl¢8ble activities 1,727,022 1.727,022 1,671,538 1.671,538 Total expenditure 1.727,022 1,727,022 1,671.538 1.671,538 Nèt income 49,679 49,679 48.820 48,820 Other recognised gains and losses: Rovalualion of tsngible fixed assets (272.4591 P72,4591 Net movement in funds 1222,7801 {222.780} 48.820 48,820 Reconciliation of funds: Fund balances at 1 April 2024 1,478,736 40,172 1.516.g)8 1.429,916 40.172 1.470,088 Fund balances at 31 March 202S 1.255,956 40,172 1296,128 1,478,736 40.172 1.S18,908 The statemènt of financial activities includes all gains and losses recognised in the year. An incom• and expèndlturè derive from continuing activities. The notes on pages 14 to 24 form part of these financial slatemenls.
MOHS WORKPLACE HEALTH LIMITED BALANCE SHEET ASAT31 MARCH2025 202S 2024 Note8 Fixed assèts Tangible asset5 11 956.969 980,762 Current assets Debtors Cash al bank and in hand 12 251,049 214,852 253,06S 419,953 465.901 673,018 Credltors.. #mounts falllng duè thin one year 13 1126,742} 1134,872) Nèt current assets 339,159 538,148 Total assets l¢$¥ current Ilabilitie¥ 1,296,128 1.518,908 The funds ofthe charity Endowrnent funds Unrestricted funds 15 16 40,172 1,255,956 40.172 1,478.736 1,296,128 1.518.908 The notes on pages 14 10 24 fom part oflhese financlal slalements. The ci31 slalernents wer¢ approved by the directors on 16 October 2025 Mr am an Company ragr51ration number 00731728 IEngland and W81es) 12
MOHS WORKPLACE HEALTH LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 202S 2024 Notes Cash flows from operatlng 4¢tlvitle8 Cash generated from operations 96.934 94,536 Investing activities Purchase of tangible ffixed assets Investment income received 1306,7941 4,759 19,0561 3,298 Nèt Cash used In Invèsting activities 1302.03S} 15,7581 Net cash gènerated from financlng aetivitie¥ Net Idecreasellinerease in cash and cash equivalents 1205,1011 88,778 Cash ond cash equNalenls at beginning of year 419.953 331,175 Cash and cash •qulvalènts at end of year 214,852 419,953 The notes on pages 14 10 24 forni part of these financial statements. 13-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles Charity Information MOHS Workplace Health Lirniled is a private company limited by guarantee incorporated in England and Wales. Th6 registered office is Pelil House, 83 Birmingham Road. West Bromwich. West Midlands, 870 6PX. 1.1 Accountlng convention The financial statements have been prepared in accordance with the charity's governing documenl, the Companies Act 20( and "Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charities preparing theii accounts in accordance with the Financial Reporting Standard bpplieable in the UK and Republic of Ireland IFRS 1021. las amended for account4.ng periods commencing Iiom 1 January 2016). The charity is a Publlc Benefit Entity as defined by FRS 102. The financial statements are prepared in sterlin9, which is the fundional currency of the charity. Monetary amounts in these financial statements are roundèd lo the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluatson of freehold properues at fair value. The principal 8c¢ounling poliues adopted are sel out below. 1.2 Going concern At the lirne of approving the ffinan¢S81 statements, the directors h8ve a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable fulure. Thus the directors confjnue to adopt the 90ing Concern basis of accounting in preparing the financial statemants. 1.3 Charitable funds Unrestricted funds are available for use al tho discretion of the directors in further8n¢e of the general objectives of the charity. Unre3lricled funds include a revaluation reserve representing the restatementof freehold property at market value. Endowment lund3 are subject to speeific conditions by donors that thè capital musl be maintained by the charity. 1.4 Income Income is recognised when the chariiy is le9ally enlilled lo it after any performance conditions have been mel, the amounts can be measured reliably. and il 13 probable that income will be received. 1.5 Expenditur• Expenditure is recognisèd once there is a legal or constructive obligation to transfer e¢onoml¢ benefit lo a third party. it is probable that a transfer of economic benefits will be required in setuernent, and the arnount of the obligation can be rne8sured reliably. Expenditu 1$ ¢lassffied by activity. The costs of each activity are made up of the total of direct costs and shared Costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity ore allocated directly to that activity- Shared costs which contribute lo more than one actlvity and support costs which are not attributable to a single activity are apporti¢ned beeen those activitie5 on a basis consislenl ¥Mth the use of resource$. Central staff costs are allocated on the basis of time spènt, and depreciation charges are allocated on the portion of the asset's use. Expenditure is recognised on an accrual basis as a liability is incurred. Th6 company operates a partially exempt vat scheme. Irrecoverable vat is written off in the year as an administrative expense. 1.6 Tanglblt frxed assets Tangible fixed assets are inittalty measurtrd 81 cost and subsequendy measured at cost or valuation. nel of depreciation and any impairment lossgs. 14-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies {Continuedl Depreciation is recognised so as to write off the cost or valuation of assets less thdr re3idual values over thetr useful INes on the followtng bases.. Land and buildlngs Plant and machinery Fi%tLJres, fittings & equipment Motor vehicles 2% slraighl line 25% straight line 25°A straight line 25Yo reducing balancè The gain Or k)s5 arisiThJ on the disposal of an 85sel is determined as the differen betsveen the sole pro¢eeds and the carrying value of the asset, and is Tecognised in the statement of financial activitses. Propertl85 whose fair value can be me85ured reliably are held under the revaluation model and are ¢arried at 8 revslued amount. plus any additions after the last obtained professional valuation, less any subsequent ¥c¢vmulated depreciation. The fair value is Teviewed on an annual basis by the Trustees. Revaluation gains and losse5 are recognised in other recognised gains and losses and accumulated in equKy, except to the exlent that a revaluation gain reveTSes a revaluation loss prevlousty recognised in net incomel {expenditure} or 8 revaluation loss exceeds th8 accumulated revaluation gains recognised in equity.. su¢h gains and loss are iecognised in the SOFAfor the year. 1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to determine whether there is any indieathon that those assets have suffered an irnpairment loss. If any such indication exists, thè recoverablè arnounl of the asset is estimated in order lo determine the extent of the impairment loss lif any). 1.8 Cash and eash equivalents Cash and cash equivalents include cash in hand, dèpogils held at call with banks. other short-lemi liquid investments with oiigin81 maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowlngs in Current liabilities. 1.9 Flnancial instruments The charity has elected to apply thè provisions of Section 11 'Basic Financial Instruments. and Se¢lion 12'01her Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instrument5 are recogni5ed in the charity's balance sheet when the ¢har¢ty becomes party to thè contractual provlsions of the instrument. Financial assets and liabilities are offset, th ihe nel amounts pres*nted in the financial stalemènts, when there 1$ a l¢gally enforceable right to set off the recognised amounts and there is an intention to settle on a nel basis or lo realise the asset and settle the liability simultaneou$ly. Baslc flnancial assets Basic financial assets, which indude debtr)rs and ¢ash and bank balances, are inib811y measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unle55 the arrangement conslilules a ffinancing transaction. where the transaction is measured al the present value of Ihe future receipts discounted at a market rale of interest. Financial asset5 ¢18ssified as receivable within one yèar are rhol amortised. 15-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting polieie8 {Contlnu&dl Baslc flnanelal ligbilities Basic financial liabilities. including creditors and bank loans are initially r&¢ognised al transaction pr0 unl&s$ the arrangement constitutes a finanang trans8¢tion, where the debt instrurnent is measured atthe presentV8lue of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year arè not 8mortl8ed. Trade creditors are obligations to p8y for goods or ServiS that have been acqulrèd In the ordinary course of operations trom suppliers. Amounts payable are dassified as current liabilities rf payment 18 due within one year or less. If not, they are presented as non-oJrrent li8bililie8. Trade creditors are recognised initially at transaction price and subsequently me&8ured at amortised co8t using the effective interest rnethod. Dereeo9nition of financial Ilabilities Financial liabilities are derecognised when the charity's contraclual obligations expire or are dlscharged or cancelled. 1.10 Employe benefits The cost of any unused holiday entitlernent is recognised In the period in which the employee's services are receNed. Teminalion benefrts are recognised immediately as an &xpense when the charity 1$ demonstrably committed to leTminate the employment of an employee or to provide lemiinatson benefits. 1.11 Retirement benefits The charity operates a defined contribubons pon$ion stheme. Contributions ¥re charged in the accounts Bs they become payable In accordance with the rule8 of the scheme. 1.12 Debtors Trade and otheT debtors are recognisèd al the settlement amount due afteT any trade discount off8red. Prepayments are valued al Ihe arnount PTepaid after taking account5 of any trade discounts due. 1.13 CredStors and provisions Creditors and PTOV15ions are recognisèd where the charty has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third party and the amount due to settlè th8 obligation can be measur8d or estimaled reliably. Credilors and provisions artr normally recognised at their ttleMent amount after allowing for any trade discoun15 due. Critical accountlng estimates and ludgemènts In the appllcation of the charity's accountir¢g policjes, the directors are required to make judgements, eslimales and assumptions about thè carrying amount of assets and liabilities that are not readlly apparent from other sources. The estimates and associated assumptions are based on historical èxpèrience and other factors that are considered to b6 relevant. Actual results may drfter from these estimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to aecounling estimates are recognised in the period in which the eslimate 1$ revi8ed where the revision affects only that period. or in the period of the revision and future peTK)ds where the revision affects both Current and future periods. Key source$ of e¥timation uncertalnty 16-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accounting est5mates and Judgements (Continued) Valuation of land and buildingJ Land and buildings are valued based on Ihe last professional valvalion carried out in March 2025 by Precise Commercial Surveyors, who are qualified RICS Surveyors and Registered Valuers in comtnercial 5eclors. The valuation was undertaken in accordan wth the RICS Valuation Global Standards, which incorporate the International Valuation Standards {IVSI. The valuation obtained was £930.000 and Ihis has been refiected in the financial statements, resulting in a loss on revaluation of £272,459. Income from charitable activitiès Unrestricted funds 2025 Unrestricted funds 2024 Charitable activltlas Sale of goods 1,771.942 1,717,060 Income from investments Unrestrletèd Unrestricted funds funds 2025 2024 Interest receivat4e 4.759 3.298 17-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture tsn charitable aetrvitie¥ Charltsble actlvitl8s 2025 Charitsble a¢tivities 2024 Direct costs Staff costs Depreciation and impairment Direct Costs Consultants Staff Training Cars 418,456 3,851 92,000 358,292 1,521 17,887 399,437 1.337 97,569 378.439 1.111 16.572 892.7 894,465 Sharè of $upport and goveman¢¢ ¢osts (see nole 61 Support Governance 727.720 107.295 681,555 95,518 1.727,022 1,671.538 Analysts by fund Unrestricted funds 1.727,022 1,671.$38 Support eosts allocated to activities 2025 2024 Staff costs Deprecialion Premlsos Phone and postage Marketing L8undry Other staff costs Unrecovered VAT Bad debts Sundries Bank charges Govemance costs 406.220 54.277 157,013 18,681 4,598 15,676 5,995 59,486 19821 S,$38 1,220 107.295 394,779 44,785 146,972 23,754 7.162 14.605 12.455 25.906 2.437 7,066 1,634 95,518 835.015 777,073 An4ly¥ed bets. Charitable activities 835,015 777,073 18-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Net movemènt in funds 2025 2024 The net movement in funds is stated after charg1nty{credng).' Fees payable for the audit of the charity's financl81 slalements Depreciation of owned tangible fixed assets Los8 on disposal of tangible fixed assets 8,250 21,815 36,312 8.800 48,122 Directors Tha ArtleS ofAssociation were amended in the year lo 31 March 2011 to enable employees to be appointed to the Board. The remuneration of these directors relate to thalr roles 0$ employees, they are t remunerated for the role as directors. Employees The average monthly number of amployoes during the year was.. 2025 Number 2024 Number Doctors Management Adrninislration Health Screen Technicians Health & Safety Trainers Occupational HealthA(Ivisors Marketing 10 Total 23 23 Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 816.146 81.5 32,942 775.647 64,830 32.110 910,093 872,587 The number of employees whose annual remuneration was more than £60,000 Ss as follow8.. 2025 Number 2024 Number £60,001 to £70.0 £70,001 to £80,1YJO 19-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees Icontlnuedl Oflhe employees whose emolumants exceed £60,000. 1 hBs retirernenl beneffts Bccwing under defined benefit pension schemes. Remuneration of key management porsonnel During the year the charity entgred into the following transactions with related parties.. 2025 2024 Aggregata eompensation 153,350 149,952 Induded in the above is the Chief Executive and the Chief Occupat*onal Hech Advisor. 10 Taxation The charity is 6Mpl from taxatlon on its activities becausè 811 Jts income is applied for charitable purposes. 11 Tanglbl• fixed assets Land and bumdlngs Plant and machlntrry Flxturos, ffttlngs & oquSpmoht Motor Vohlcle$ Total Cost or valuation At 1 April 2024 Additions Disposals Revaluation 1.037,522 287.730 20,074 180,913 12,035 7.029 18,256} I151,6() 104,693 1.343,202 3(,794 1159,8621 (395,2521 1395.2521 At 31 Mar¢h 2025 930,000 23,853 36.336 104,693 1,094.882 D&pr•eiation and 5mpalnnont At 1 April 2024 Deprédation charged in the year Eliminated in respect of disposals Revaluation 106,507 16,285 14,922 144.121 1,900 1,680 17.3871 1116,1631 96,890 1.950 362.440 21,815 1123,5501 1122,7921 (122,7921 At 31 March 2025 9.435 29,638 98,840 137,913 Carrylng amount Al 31 March 2025 930.000 14,418 6.698 5,853 956.969 At 31 March 2024 931,015 5.153 36,792 7,802 980.762 Land and building$ are valued based on the last professional valuation carried out rn Marth 2025 by Precis& Commercial Sutveyors. The VahJa0 obtained was £930.000 and this has been reflected in the financial statements. -20-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Tangible fixed assèts {Continuedl Al 31 March 2025, had the revaluad assets been carried at hisloric cost less accumulated depreciation and accumulated impaimient losses, their carrying amount would have been approximately £1,190,129 12024 - £918,684). 12 Debtors 2025 2024 Amounts fa115ng due within one year: Trade debtois Prepayments and accrued income 249,306 1,743 249,672 3,393 251,049 253,065 13 Craditors.. amounts falllng dug wthln one year 2025 2024 Othèr18xalion and social security Trade creditors Other creditois Aceruals and deferred income 29,664 59,188 55.845 43,352 51 35,624 37,890 126,742 734,872 14 Retlrement benefit schemes 2025 2024 Defined contribution heMeS Charga lo profil or loss in respect of defined contributlon schemes 32.942 32,110 The ¢harity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separ*ety from those of the charity in an independently administered fund. 15 Endowmont funds Endowment fiJn¢Js represent assets which musl be held pemianenlly by the charrty. Income arising on the endowment funds can be used in accordan with the objects of the charity and is include(l as unrestricted income. Any (2pilal gains or losses arising on the assets form part of the fund. At 1 Aprll At 31 March 2024 2025 Pernianent •nd¢xvments 40,172 40,172 21
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 15 Endowmentfunds IContlnu•dl Provlou$ year: At 1 Aprll At 31 Mar¢h 2023 2024 Permanent endowmènts 40.172 40,172 16 Unrestricted funds The unrestricted fund5 of the charity comprise the unexpended balances of donatlons and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the tru5tee8 for specific purposes. At 1 April 2024 Incomin9 rÈ$ources Resources expended Galns and At 31 March losses 2025 Revaluation reseNe General funds 12,331 1.466.405 1272,4591 1260,1281 1,516,084 1,776.701 {1,727,0221 1,478.736 1,776,701 {1,727,0221 1,255.956 Previous yèar: At l April 2023 Incoming resources Resources expend•d Gains and At 31 March losses 2024 Revaluation reserve General funds 12.331 1.417,585 12,331 1.466,40S 1,720.358 11,671.538) 1,429,916 1,720.358 11,671,538} 1,478,736 17 Analysls of n•t a$$gts between funds Unrestricted Endowment funds funds 2025 202S Total 2025 At 31 March 2025= Tangible assets Current assetsllliabilibesl 916,797 339,159 40,172 956,969 339,159 1.255,956 40,172 1.296,128 -22-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 17 Anatysis of net assets between funds Icontlnuèdl Unrè$tri¢ted Endowment funds funds 2024 2024 Total 2024 At 31 March 2024.. Tangible assets Curr&nl asselsllliabilitiesl 940,590 538.146 40.172 980.762 538,146 1.478,736 40,172 1,518,908 IB Operating leas• Commitments Less88 Al the reporting end dale the charity had outstanding commitments for future minimum lease payments under noTrcancellabl8 operating leases, which fall due as follows.. 2025 2024 Wrthin one year Between and five yoars 2,779 3,010 2.779 4.400 5,789 7,179 19 Related party transactions Thore were no disdosable related party transactions during the year12024- none). 20 Cash gen•ratsd from operatlons 2025 2024 Surplus for the year 49,679 48.820 Adjustments for.. Investment income rècogni5ed in slalement of finandal activities Loss on disposal of tangible fixèd assets Depreciation and impairment of tangible fixed assets 14,759} 36.312 21.816 13.298) 46,122 Movements in working capital: Decreasellin¢reasel in debtors {Decreas*llincrease in creditors 2.016 18,1301 (5641 3,456 ash genorat¢d from operatlons 96,934 94,536 23-
MOHS WORKPLACE HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 21 Analy$i$ of changes In nèt fun(ts The charity had no material debt during the year. -24-
mvhs workplace health info@mohs.co.uk 1 0121 6014041 1 www.mohs.co.uk MOHS Workplace Health Ltd 1 83 Birmingham Road I West Bromwich B70 6PX Charity nurnber= 230407
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