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

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

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

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.

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.

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 ('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

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

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.

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

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

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

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.

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

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

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

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

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