IRIS Accounts Production v26.2.0.496 Other Company accounts True false Pounds 1.1.25 31.12.25 31.12.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00712806 2024-12-31 00712806 2025-12-31 00712806 2025-01-01 2025-12-31 00712806 2023-12-31 00712806 2024-01-01 2024-12-31 00712806 2024-12-31 00712806 ns0:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 00712806 ns15:PoundSterling 2025-01-01 2025-12-31 00712806 ns11:FRS102 2025-01-01 2025-12-31 00712806 ns0:IndependentExaminationCharity 2025-01-01 2025-12-31 00712806 ns11:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00712806 ns11:FullAccounts 2025-01-01 2025-12-31 00712806 ns0:CharitiesSORP 2025-01-01 2025-12-31 00712806 ns0:Trustee2 2025-01-01 2025-12-31 00712806 ns0:Trustee3 2025-01-01 2025-12-31 00712806 ns0:Trustee4 2025-01-01 2025-12-31 00712806 ns0:Trustee1 2025-01-01 2025-12-31 00712806 ns11:RegisteredOffice 2025-01-01 2025-12-31 00712806 ns11:CompanySecretary1 2025-01-01 2025-12-31 00712806 ns0:Activity9 2025-01-01 2025-12-31 00712806 ns0:Activity9 2024-01-01 2024-12-31 00712806 ns0:Activity10 2025-01-01 2025-12-31 00712806 ns0:Activity10 2024-01-01 2024-12-31 00712806 ns0:Activity11 2025-01-01 2025-12-31 00712806 ns0:Activity11 2024-01-01 2024-12-31 00712806 ns10:WithinOneYear 2025-12-31 00712806 ns10:WithinOneYear 2024-12-31 00712806 ns10:AfterOneYear 2025-12-31 00712806 ns10:AfterOneYear 2024-12-31 00712806 ns0:TotalUnrestrictedFunds 2025-12-31 00712806 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00712806 ns10:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 00712806 ns10:ComputerEquipment 2025-01-01 2025-12-31 00712806 2 2025-01-01 2025-12-31 00712806 3 2025-01-01 2025-12-31 00712806 ns10:OwnedAssets 2025-01-01 2025-12-31 00712806 ns10:OwnedAssets 2024-01-01 2024-12-31 00712806 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-12-31 00712806 ns10:FurnitureFittings 2024-12-31 00712806 ns10:ComputerEquipment 2024-12-31 00712806 ns10:FurnitureFittings 2025-01-01 2025-12-31 00712806 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-12-31 00712806 ns10:FurnitureFittings 2025-12-31 00712806 ns10:ComputerEquipment 2025-12-31 00712806 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-12-31 00712806 ns10:FurnitureFittings 2024-12-31 00712806 ns10:ComputerEquipment 2024-12-31 00712806 ns10:ListedExchangeTraded ns10:CostValuation 2024-12-31 00712806 ns10:RevaluationsIncreaseDecreaseInInvestments ns10:ListedExchangeTraded 2025-12-31 00712806 ns10:ListedExchangeTraded ns10:CostValuation 2025-12-31 00712806 ns10:BetweenTwoFiveYears 2025-12-31 00712806 ns10:BetweenTwoFiveYears 2024-12-31 00712806 ns10:BetweenOneFiveYears 2025-12-31 00712806 ns10:BetweenOneFiveYears 2024-12-31 00712806 ns0:TotalUnrestrictedFunds 2024-12-31 00712806 ns0:TotalUnrestrictedFunds 2025-01-01 2025-12-31

REGISTERED COMPANY NUMBER: 00712806 (England and Wales)

REGISTERED CHARITY NUMBER: 222649

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ROCHDALE OCCUPATIONAL HEALTH SERVICE

LIMITED

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

| Reference and Administrative Details | 1 |

| Report of the Trustees | 2 |  | to |  | 4

| Independent Examiner's Report | 5 |

| Statement of Financial Activities | 6 |

| Balance Sheet | 7 |  | to |  | 8

| Cash Flow Statement | 9 |

| Notes to the Cash Flow Statement | 10 |

| Notes to the Financial Statements | 11 |  | to |  | 19

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2025

| TRUSTEES | Mrs S Rigby

| D Hazell (resigned 2.7.25)

| Ms G M Sutcliffe

| Mrs S Lett

| COMPANY SECRETARY | Miss H M Yates

| REGISTERED OFFICE | Nuffield House

| College Road

| Rochdale

| Lancashire

| OL12 6AE

| REGISTERED COMPANY NUMBER | 00712806 (England and Wales)

| REGISTERED CHARITY NUMBER | 222649

| INDEPENDENT EXAMINER | TC Group

| Park House

| 200 Drake Street

| Rochdale

| Lancashire

| OL16 1PJ

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED (REGISTERED NUMBER: 00712806) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The company is a charity, and aims to provide a confidential and specialist occupational health service in order to promote and maintain the health of those at work, and to encourage a safe working environment.

Rochdale Occupational Health Service Limited also aims to provide training courses with the purpose of ensuring that trained personnel can provide immediate attention and first aid practices, under The Health and Safety (First Aid) Regulations 1981, for people who suffer illness or injury at work.

The company's main objectives are to provide the professional skills and standards with which to carry out those practices in accordance with its Memorandum and Articles of Association.

When planning our activities for the year, the trustees have considered the commission's guidance on public benefit and in particular the trustees have considered how planned activities will contribute to the aims and objectives they have

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Medical Assessment and Screening Services

Rochdale Occupational Health Service stress the importance for companies to have in place policies that will help to prevent work related ill health and injury, and an effective occupational health service can contribute to a company's productivity by addressing the ethical issues of balancing business and individual employee needs.

To aid sickness absence management in companies, the Occupational Health Physician provides medical assessment for employees who are absent from work due to sickness or injury so that a planned outcome can be advised towards rehabilitating people back to work.

HAVS Service (Hand Arm Vibration Syndrome)

The service provides assistance in carrying out health surveillance on those employees exposed to vibration tools, under the Control of Vibration at Work Regulations 2005.

First Aid Training Services

The company is pleased to report that 398 people attended either a 3-day First Aid at Work course or 2-day Requalification course; and, 217 people attended a 1-day Emergency First Aid at Work course. A further 303 people attended courses for training in:-

- Paediatric first aid training

- Automated External Defibrillator

- Mental Health First Aid

Non Member Service

Companies who require screening and medical services under regulations, but do not wish to take advantage of the membership scheme, approach Rochdale Occupational Health Service to carry out these services on an "as and when required" basis.

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED (REGISTERED NUMBER: 00712806) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

FINANCIAL REVIEW

Financial position

There was a surplus for the year of £1,459 after accounting for unrealised losses on investments. Unrestricted funds now stand at £284,977.

Investment policy and objectives

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

Reserves policy

The management committee have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the charity should be approximately six months of the resources expended in the previous twelve months which equates to £275,780 in general funds. At this level, the management committee feel that they would be able to continue the activities of the charity in the event of any significant decrease in funding. At present the free reserves, which amount to £201,566, are considered adequate, but must continue to be managed prudently in order to maintain this level.

Going concern

There are no material uncertainties about the Company's ability to continue as a going concern.

FUTURE PLANS

Rochdale Occupational Health Service, through networking with other Occupational Health Providers in the country, are able to manage the occupational health requirements of companies who have multi-sites, thus expanding the business to provide medical and screening services much further afield.

There are many occasions when companies require urgent advice, assistance and guidance for occupational health related matters, and to this end, the staff provide an invaluable service through day-day contact with the members.

The trustees of the charity, also the Committee of Management, meet regularly to pool their expertise to enhance the continuing evolution of the charity.

The charity is in the process of appointing a clinical lead to further strengthen the existing management team. This appointment will stand ROHS in great stead and enable application for industry accreditations, along with the introductions of additional services.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 12 January 1962 in the name of Rochdale Industrial Health Service Limited and registered as a charity on 30 January 1964. The name of the company was changed by special resolution on 5 August 1986 to Rochdale Occupational Health Service Limited.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and appointment of new trustees

The directors are appointed according to the Article of Association and are referred to as the "Council of Management".

Management Committee

The directors of the charitable company are its trustees for the purpose of charity law. Under the Memorandum and Articles of Association the trustees/directors are referred to as the Council of Management.

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED (REGISTERED NUMBER: 00712806) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The day to day running of the charity is carried out by the Secretary/General Manager with regular reporting to the Council of Management.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate the charity's exposure to major risks.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 17 July 2026 and signed on its behalf by:

Miss H M Yates - Secretary

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

ROCHDALE OCCUPATIONAL HEALTH SERVICE

LIMITED

Independent examiner's report to the trustees of Rochdale Occupational Health Service Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Vivien Hill F.C.A.

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

17 July 2026

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| funds |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 201,770 |  | 207,355 |

Other trading activities | 3 | 348,233 |  | 343,936 |

Investment income | 4 | 118 |  | 114 |

Total | 550,121 |  | 551,405 |

EXPENDITURE ON

Charitable activities | 5

Support costs | 6,700 |  | 7,796 |

Provision of training and medical reports | 531,543 |  | 484,414 |

Provision of medical supplies | 13,316 |  | 12,874 |

Total | 551,559 |  | 505,084 |

Net gains on investments | 2,897 |  | 1,594 |

NET INCOME | 1,459 |  | 47,915 |

RECONCILIATION OF FUNDS

Total funds brought forward | 283,518 |  | 235,603 |

TOTAL FUNDS CARRIED FORWARD | 284,977 |  | 283,518 |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED (REGISTERED NUMBER: 00712806) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| funds |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 12 | 76,776 |  | 76,091 |

Investments | 13 | 6,635 |  | 3,738 |

83,411 |  | 79,829 |

CURRENT ASSETS |

Stocks | 14 | 3,198 |  | 2,950 |

Debtors | 15 | 84,017 |  | 82,125 |

Cash at bank and in hand | 169,274 |  | 186,525 |

256,489 |  | 271,600 |

CREDITORS |

Amounts falling due within one year | 16 | (54,923 | ) | (63,744 | )

NET CURRENT ASSETS | 201,566 |  | 207,856 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 284,977 |  | 287,685 |

CREDITORS |

Amounts falling due after more than one year | - |  | (4,167 | )

NET ASSETS | 284,977 |  | 283,518 |

FUNDS | 19

Unrestricted funds | 284,977 |  | 283,518 |

TOTAL FUNDS | 284,977 |  | 283,518 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED (REGISTERED NUMBER: 00712806) |

BALANCE SHEET - continued

31 DECEMBER 2025

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 17 July 2026 and were signed on its behalf by:

S Lett - Trustee

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | (8,169 | ) | 74,239 |  |

Interest paid | (648 | ) | (648 | ) |

Net cash (used in)/provided by operating activities | (8,817 | ) | 73,591 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (8,552 | ) | (2,219 | ) |

Dividends received | 118 |  | 114 |  |

Net cash used in investing activities | (8,434 | ) | (2,105 | ) |

Change in cash and cash equivalents in the reporting period | (17,251 | ) | 71,486 |  |

Cash and cash equivalents at the beginning of the reporting period | 186,525 |  | 115,039 |  |

Cash and cash equivalents at the end of the reporting period | 169,274 |  | 186,525 |  |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Net income for the reporting period (as per the Statement of Financial Activities) | 1,459 |  | 47,915 |  |

| Adjustments for:

| Depreciation charges | 7,867 |  | 6,950 |  |

| Gain on investments | (2,897 | ) | (1,594 | ) |

| Interest paid | 648 |  | 648 |  |

| Dividends received | (118 | ) | (114 | ) |

| (Increase)/decrease in stocks | (248 | ) | 145 |  |

| (Increase)/decrease in debtors | (1,892 | ) | 31,596 |  |

| Decrease in creditors | (12,988 | ) | (11,307 | ) |

| Net cash (used in)/provided by operations | (8,169 | ) | 74,239 |  |

2. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.1.25 | Cash flow | At 31.12.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 186,525 |  | (17,251 | ) | 169,274 |  |

186,525 |  | (17,251 | ) | 169,274 |  |

| Debt

| Debts falling due within 1 year | (10,000 | ) | 5,833 |  | (4,167 | ) |

| Debts falling due after 1 year | (4,167 | ) | 4,167 |  | - |  |

(14,167 | ) | 10,000 |  | (4,167 | ) |

| Total | 172,358 |  | (7,251 | ) | 165,107 |  |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

| The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2.5% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES - continued

| Investments

| Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities.

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Subscriptions | 201,770 |  | 207,355 |  |

3. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| First aid training/training | 130,031 |  | 125,399 |  |

| Screening and medicals | 211,582 |  | 212,173 |  |

| Sale of medical supplies | 6,620 |  | 6,364 |  |

348,233 |  | 343,936 |  |

4. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Other fixed asset invest - FII | 118 |  | 114 |  |

5. | CHARITABLE ACTIVITIES COSTS

| Direct | Support |

| Costs (see | costs (see |

| note 6) | note 7) | Totals

£ | £ | £ |

| Support costs | - |  | 6,700 |  | 6,700 |  |

| Provision of training and medical reports | 531,543 |  | - |  | 531,543 |  |

| Provision of medical supplies | 13,316 |  | - |  | 13,316 |  |

544,859 |  | 6,700 |  | 551,559 |  |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | DIRECT COSTS OF CHARITABLE ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Staff costs | 329,448 |  | 300,200 |  |

| Consultancy and agency nurses | 61,456 |  | 46,926 |  |

| First aid training and agency fees | 28,831 |  | 29,003 |  |

| Travelling | 10,738 |  | 11,802 |  |

| Telephone | 2,548 |  | 3,076 |  |

| Printing, stationery and postage | 5,992 |  | 7,061 |  |

| Advertising, promotion and marketing | 548 |  | 252 |  |

| Miscellaneous | 12,662 |  | 11,363 |  |

| Training and uniforms | 4,197 |  | 6,790 |  |

| Premises costs | 16,593 |  | 16,639 |  |

| Repairs, renewals and maintenance | 36,395 |  | 25,691 |  |

| Bad debts | (1,662 | ) | 3,565 |  |

| Supplies purchased | 8,722 |  | 8,827 |  |

| Insurance | 14,130 |  | 13,296 |  |

| Life cover | 1,800 |  | 1,800 |  |

| Goods for resale | 4,594 |  | 4,047 |  |

| Depreciation | 7,867 |  | 6,950 |  |

544,859 |  | 497,288 |  |

7. | SUPPORT COSTS

| Governance

| costs

£ |

| Support costs | 6,700 |  |

8. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 7,867 |  | 6,950 |  |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

10. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 251,974 |  | 228,911 |  |

| Social security costs | 18,839 |  | 16,363 |  |

| Other pension costs | 58,635 |  | 54,926 |  |

329,448 |  | 300,200 |  |

| The average monthly number of employees during the year was as follows:

| 2025 |  | 2024

| Health services | 6 |  | 6 |  |

| Management and administration | 3 |  | 2 |  |

9 |  | 8 |  |

| No employees received emoluments in excess of £60,000.

| Three key personnel received total emoluments of £161,683.

11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| funds

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 207,355 |

| Other trading activities | 343,936 |

| Investment income | 114 |

| Total | 551,405 |

| EXPENDITURE ON

| Charitable activities

| Support costs | 7,796 |

| Provision of training and medical reports | 484,414 |

| Provision of medical supplies | 12,874 |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted

| funds

£ |

| Total | 505,084 |

| Net gains on investments | 1,594 |

| NET INCOME | 47,915 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 235,603 |

| TOTAL FUNDS CARRIED FORWARD | 283,518 |

12. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 118,105 |  | 124,561 |  | 42,817 |  | 285,483 |  |

| Additions | - |  | 4,054 |  | 4,498 |  | 8,552 |  |

| At 31 December 2025 | 118,105 |  | 128,615 |  | 47,315 |  | 294,035 |  |

| DEPRECIATION

| At 1 January 2025 | 59,805 |  | 109,358 |  | 40,229 |  | 209,392 |  |

| Charge for year | 1,458 |  | 2,889 |  | 3,520 |  | 7,867 |  |

| At 31 December 2025 | 61,263 |  | 112,247 |  | 43,749 |  | 217,259 |  |

| NET BOOK VALUE

| At 31 December 2025 | 56,842 |  | 16,368 |  | 3,566 |  | 76,776 |  |

| At 31 December 2024 | 58,300 |  | 15,203 |  | 2,588 |  | 76,091 |  |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

13. | FIXED ASSET INVESTMENTS

| Listed

| investments

£ |

| MARKET VALUE

| At 1 January 2025 | 3,738 |  |

| Revaluations | 2,897 |  |

| At 31 December 2025 | 6,635 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,635 |  |

| At 31 December 2024 | 3,738 |  |

| There were no investment assets outside the UK.

| Cost or valuation at 31 December 2025 is represented by:

| Listed

| investments

£ |

| Valuation in 2024 | 5,941 |  |

| Cost | 694 |  |

6,635 |  |

14. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 3,198 |  | 2,950 |  |

15. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 59,962 |  | 56,199 |  |

| Prepayments | 24,055 |  | 25,926 |  |

84,017 |  | 82,125 |  |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

16. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 17) | 4,167 |  | 10,000 |  |

| Trade creditors | 22,540 |  | 24,826 |  |

| Social security and other taxes | 9,098 |  | 8,275 |  |

| VAT | 6,946 |  | 6,005 |  |

| Accrued expenses | 12,172 |  | 14,638 |  |

54,923 |  | 63,744 |  |

17. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year on demand:

| Bank loans | 4,167 |  | 10,000 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 4,167 |  |

18. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Between one and five years | 17,715 |  | 21,366 |  |

19. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.1.25 |  | in funds |  | 31.12.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 280,474 |  | (1,438 | ) | 279,036 |  |

| Revaluation fund | 3,044 |  | 2,897 |  | 5,941 |  |

283,518 |  | 1,459 |  | 284,977 |  |

| TOTAL FUNDS | 283,518 |  | 1,459 |  | 284,977 |  |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

19. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Gains and |  | Movement |

| resources |  | expended |  | losses |  | in funds |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 550,121 |  | (551,559 | ) | - |  | (1,438 | ) |

| Revaluation fund | - |  | - |  | 2,897 |  | 2,897 |  |

550,121 |  | (551,559 | ) | 2,897 |  | 1,459 |  |

| TOTAL FUNDS | 550,121 |  | (551,559 | ) | 2,897 |  | 1,459 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.1.24 |  | in funds |  | 31.12.24 |

£ | £ | £ |

| Unrestricted funds | 235,603 |  | 47,915 |  | 283,518 |  |

| TOTAL FUNDS | 235,603 |  | 47,915 |  | 283,518 |  |

| Comparative net movement in funds included in the above are as follows:

| Incoming |  | Resources |  | Gains and |  | Movement |

| resources |  | expended |  | losses |  | in funds |

£ | £ | £ | £ |

| Unrestricted funds | 551,405 |  | (505,084 | ) | 1,594 |  | 47,915 |  |

| TOTAL FUNDS | 551,405 |  | (505,084 | ) | 1,594 |  | 47,915 |  |

| ROCHDALE OCCUPATIONAL HEALTH SERVICE |

| LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

20. | EMPLOYEE BENEFIT OBLIGATIONS

| The company operates defined contribution pension schemes on behalf of certain employees. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds and amounted to £58,635 (2024 - £54,926). The December monthly contributions outstanding at the year end amounting to £5,152 (2024 - £5,192).

21. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 December 2025.