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← Foundation For Paediatric Osteopathy

2025-10-31-accounts

Foundation for Paediatric Osteopathy \ a Trading as The Osteopathic Centre for Children (Registered Charity No: 1003934) te Sd

Report of Trustees and Annual Accounts 2024/25 4 sie

About the Foundation for Paediatric Osteopathy

The Foundation for Paediatric Osteopathy is a charity dedicated to making osteopathy an option for all children and families.

We’re here to help babies, children, teenagers (up to 18), pregnant and post-natal women access specialist paediatric osteopathy, regardless of their ability to pay. We also train highly skilled osteopaths in the specialism of paediatrics and conduct research into the benefits of osteopathy.

Our mission is to:

Our vision is of a world where any family can take a baby or child to consult a reputable paediatric osteopath who is safe and effective in the management of children and paediatric osteopathy is a respected option in promoting and managing childhood health, trusted by families and medical professionals.

The Foundation for Paediatric Osteopathy is a specialist osteopathy charity that makes osteopathy an option for all children and families. The Osteopathic Centre for Children is the name of our dedicated paediatric clinic.

Contents

1 Message from the Director of Osteopathy
2 What our Patients Say
3 Trustees’ Report
3
Structure and Governance
3
Objects of the Foundation for Paediatric Osteopathy
3
Objectives and Activities for 2024-25
4
Our Key Workstreams
5 Clinical Achievements
9 Educational Achievements
10 Fundraising & Marketing Achievements
11 Finance
12 Looking Ahead: Plans for 2025-2026
13 Reference and Administrative Details
14 Structure, Governance, and Management
15 Statement of Public Benefit
16 Independent Examiner’s Report to the Trustees of Foundation of Paediatric Osteopathy
17 Statement of Financial Activities
20 Notes to the Financial Statements
28 Thank you

Message from the Director of Osteopathy

This year has marked an important milestone for our charity. We have successfully relocated to our new Tower Bridge premises, creating a space that is not only more welcoming and practical, but also inspiring for the children, families, osteopaths and administrative staff who use it every day.

I am also pleased to share that we are now on a sound financial footing. This stability is thanks to the unwavering dedication of our staff and the incredible generosity of our supporters, whose continued commitment allows us to make a meaningful difference in the lives of so many children.

We are deeply grateful to everyone who plays a part in the Foundation’s work — our donors and supporters whose generosity sustain us, our trustees for their guidance and stewardship, our staff and practitioners for their dedication and expertise, and the children and families who place their trust in us. We would also like to thank the patients and families who contributed to this report by sharing their experiences; their voices remind us why our work matters.

Stuart Korth (DO DPO FICO) Trustee/Director of Osteopathy

1

What our Patients Say

“I first heard about the OCC from my local lactation consultant. My baby had a bit of a difficult start to life and had to spend 8 days in NICU, while I also was being treated for pre-eclampsia. As a result, my son had some tightness, trauma in his body and a slight tongue tie. The lovely folks at the OCC have been wonderful at helping him with his trauma and tightness. I immediately saw a massive difference in my son’s bowel movements and digestion after treatment. I also love that they are also treating me!”

Patient’s parent

“We were referred by a tongue tie clinic. Raisa had issues with torticollis, left turn preference, muscle tension from c-sec and forceps. I also had breastfeeding issues including painful latch, but from 3rd appointment, no more pain from latch and can really see the improvement! Osteopathy is very beneficial, I just wish I had known about it earlier. My advice is don’t wait – just come!”

Patient’s parent

“All great! Can already see an improvement.”

Patient’s parent

“A friend recommended the service after we had some concerns about ASD/ADHD. We have been waiting on the NHS for 3 years for an assessment and so the treatment our son has received at the Osteopathic Centre for Children has been invaluable in managing his symptoms. The OCC makes treatment affordable and accessible; we would not have been able to afford such frequent visits without it.”

Patient’s parent

2

Trustees’ reportReport

Structure and Governance

The Foundation for Paediatric Osteopathy is an independent charitable company limited by guarantee. The Osteopathic Centre for Children is the name of the organisation’s paediatric clinic.

The Foundation for Paediatric Osteopathy is governed by a Board of seven Trustees. The Board meets quarterly and Trustees have responsibility for the overall strategy and direction of The Foundation for Paediatric Osteopathy, and for financial and risk management.

The Managing Director and The Director of Osteopathy (co-founder Stuart Korth) are responsible for the dayto-day management of the charity’s affairs, its future development and for implementing policies agreed by the Trustees. The Director of Osteopathy is also responsible for the care and safety of patients.

Objectives and Activities for 2024/25

The following objectives were set for the Foundation for Paediatric Osteopathy in 2024/25:

  1. To offer specialist osteopathic treatment regardless of the family’s ability to donate

  2. To run & develop education training courses

  3. To promote public awareness of osteopathy

  4. To find a new centralised home for the charity

  5. To maintain breakeven financial position

Objects of the Foundation for Paediatric Osteopathy

Osteopathic consultation

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3

Our Key Workstreams

Report of Trustees and Annual Accounts 2016/17Report of Trustees and Annual Accounts 2024/25

4

1. Clinical Achievements

1.1 Clinic Reach

The charity continued its vital work this year, providing much-needed osteopathic care to families across London. In September 2025, we reached a significant milestone with the successful move into our new, centralised home in Southwark - part of our plan to bring the organisation under one roof and strengthen the way we deliver care.

1,852

babies, children and perinatal women received treatment, regardless of their ability to donate

Throughout the year, we ran clinics two days a week in Camden and Hackney, supported by a dedicated team of 17 osteopaths. Together, we treated 1,852 patients and delivered 7,614 treatment sessions, that were carried out to help disadvantaged babies, children, and perinatal women in need of care in London. With clinics operating at 88% capacity, we welcomed 1,417 new patients and 435 returning for follow-up care.

7,614

treatment sessions were carried out to help disadvantaged babies, children and perinatal women in need of care in London

Osteopaths training in our clinic

88%

the clinic operated at 88% capacity

1,417

new patients welcomed to our clinic

=2 clinic

6%

increase in patient footfall

5

Report of Trustees and Annual Accounts 2024/25

1.2 Clinic Donations

We are proud to offer our osteopathy services free at the point of need, ensuring families from lowerincome backgrounds can access the care they require. To help sustain this vital work, we ask patients to make a donation where possible.

This year, the average clinic donation rose by 22% to £22.97 (up from £18.80 in 2024). This increase has helped us continue offering the same number of treatment sessions to the public. Although the cost-of-living crisis and other financial pressures have affected how much some families can give, we remain committed to keeping our services accessible and encourage everyone to attend their appointments.

In 6% of our treatment sessions (492 sessions), patients were unable to contribute financially toward their care. We are monitoring this and applying to charitable trusts for additional funding to help cover the cost of providing treatment to those unable to donate.

Level of Donations

25%

of patients were unable to donate more than £10

6%

of our treatment sessions (492 sessions), patients were unable to contribute financially toward their care

It costs the organisation over £100 to provide a one-hour new patient assessment, treatment and evaluation, and more than £50 for a 30 minute follow-up appointment. This year, 25% of patients were unable to donate more than £10, and 75% of our patients were unable to donate £45 per session.

75%

of our patients were unable to donate £45 per session.

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1.3 Patient Analysis

In the past year, our clinic delivered vital osteopathic treatment to 1,852 patients, the vast majority of whom were children in critical early-life stages. Children aged 18 or under accounted for 89% of all consultations; notably, 56% of all patients were aged 2 or under. In addition to paediatric services, 11% of consultations supported pregnant and postnatal patients, ensuring continuity of care from pregnancy to post-birth. This integrated approach allows us to address health needs at the most impactful moments improving outcomes for both mothers and children.

The most common concerns presented in clinic were Post Birth conditions (24.6%), Gastrointestinal and Genitourinary concerns (20.1%), and Orthopaedic issues (13.8%), reflecting the significant need for timely, specialised clinical support for infants, children, and postnatal patients.

1.4 Clinic Referrals

Zara receiving osteopathic treatment

During the year, 31% of our patients reported being referred to our clinic by a member of NHS staff and other health professionals, including midwives, breastfeeding clinics, lactation consultants, health visitors and GPs. This reflects the trust and confidence the medical community places in our ability to improve the daily lives of young patients.

Word of mouth continues to be the primary way families learn about our clinic, demonstrating the high regard and appreciation for our work within the communities we serve. This year, our referrals are as follows:

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Patient Stories

Marcel

Marcel first came to the OCC after experiencing persistent eye irritation, after 2 treatments Marcel’s mother, Kim, noted the irritation was ‘completely resolved and the treatment ‘very effective’.

Returning some time later with trauma in his mouth, Kim remains certain that the OCC will see him ‘recover comfortably and quickly’.

Though Marcel is somewhat new to the OCC, Kim and her 7 children are no strangers to the ‘personalised, childcentred care’ provided by the charity. Noting that ‘it’s a big part of our lifestyle. I feel really involved with the treatment plans for my children.’

Marcel receiving treatment

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Zack

Zack was born with talipes (clubfoot) on his left side and experienced head asymmetry following a forceps delivery. His mum, Sandy, reccounts why she brought Zack to the OCC,

‘His head was a bit wonky at the back, and he couldn’t do much tummy time. At six weeks old, we started weekly casting of his foot and leg, for around 8 weeks. Then he had the tendon cut, followed by wearing boots and bars for 23 hours a day for three months

Though essential, this treatment affected Zack’s early mobility and development. Sandy notes, ‘he had to work so much harder to explore the world like other children his age.’

Turning to the OCC to support his recovery and development, the specialist care enable Zack to begin the process of regaining mobility, improving alignment and continuing to thrive.

Zack receiving osteopathic treatment

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2. Educational Achievements

2.1 Post-Graduate Training

This year, our educational programs continued to draw registered osteopaths seeking specialist training and continuing professional development in paediatrics.

300

Diplomas in Paediatric Osteopathy/MSc awarded todate (1991-2025)

31

2.2 Continuous Professional Development

Awards in Paediatric Osteopathy awarded to date

35

Certificates in Paediatric Osteopathy awarded to date

Our Education team worked tirelessly this year to expand our Continuing Professional Development (CPD) offering for osteopaths. The number of CPD days increased by 136%, with 26 days of course successfully delivered.

We remain committed to advancing our educational programmes and are continuing the validation process for our course with the Fondazione Osteopatia Pediatrica in San Marino. Looking ahead, we plan to further grow and strengthen this area of our work.

136%

increase in CPD days held this year

33%

increase in applicant numbers for 2025-26

Trainee Stories

“Widens Knowledge and skills surrounding paediatric treatment improves safety and DD skills.” - Jane

“Do it! It’s made me want to do future training” - Carl

“I learnt a lot from observation so watching them put their hands on and telling me about their thinking or what they feel in the patient helps me develop my own thinking and treatment approaches.” - Kelvin

“I chose to come here as I was treated here as a baby and I knew it was an incredible place for paediatric training. It is an incredible course for lots of reasons. The clinical element is crucial, and the tutors are incredible. Training and working alongside of them is invaluable. ” - Rebecca

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3. Fundraising & Marketing Achievements

We ended the year in a strong financial position, raising £190,000 for 2025 and securring an additional £116,000 to support babies, children, and perinatal women in 2026. These funds will help us continue delivering vital osteopathic care to families who need it most.

This year also marked the first instalment of our BBC Children in Need grant - a multi-year award from a previously cold funder. We are proud to have begun this new partnership and are optimistic about building further long-term relationships with new supporters.

Looking ahead, our Fundraising team will focus on diversifying income streams to create more opportunities for sustainable growth and strengthen the charity’s long-term resilience.

Our efforts to increase visibility and promote paediatric osteopathy have continued throughout the year. A key milestone was the rebuild of our website, which now offers improved accessibility, a more engaging user experience, and easier access to our services and resources.

A major highlight of the year was our move to a new clinic in Southwark. Our Marketing team worked hard to ensure all patients were well informed about the relocation, and we marked the occasion with a successful launch event attended by the Mayor of Southwark and beautifully captured by a professional photographer. The event brought together our neighbours, patients, and osteopaths helping to strengthen our connections within the local community.

This year, we partnered with the European School of Osteopathy to celebrate World Osteopathic Healthcare Week. Together, we raised awareness of the lifelong benefits of osteopathy and showcased how osteopathic treatment can complement existing medical care for people of all ages.

Celebrating the opening of our Southwark clinic

The Mayor of Southwark cutting the ribbon at our new clinic opening

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Report of Trustees and Annual Accounts 2024/25Report of Trustees and Annual Accounts 2016/17Report of Trustees and Annual Accounts 2016/17

4. Finance

4.1 How we Raised our Money

The charity has three main sources of income - Clinic donations, Fundraising and Education.

A large proportion of our income (44%) comes from clinic donations. Although our patients are not charged for their appointments, as this is our main charitable activity, we ask for donations to help the charity continue to provide osteopathy to families from lowerincome backgrounds.

Many people have contributed to our work through donations in clinic, regular giving and volunteering their time or skills. We are, as ever, hugely greatful for all such contributions as well as the continued generosity of charitable trusts, companies and indviduals, without which the Foundation would be unable to operate.

4.2 Objectives Achieved

The charity’s focus for 2024-25 was to maintain a breakeven financial position, sustain patient numbers, and expand our educational offerings.

Our annual income for the year was £493k, with expenditure of £488k, leaving a surplus of £4k. Clinic donations continued to provide a steady and vital source of income, enabling us to carry out clinic activities and provide osteopathic care to families who might otherwise be unable to afford treatment.

Fundraising made a significant contribution to our work this year, with total income rising 113% to £190k. This growth was supported by a major gift from one of our long-standing funders, helping us to continue providing care and expand our services. Our Marketing and Fundraising team has worked strategically to secure both immediate and long-term opportunities, raise the charity’s profile, and build connections within the Southwark community.

The Education team also made significant strides, increasing our Continuing Professional Development (CPD) offering by 136%, delivering 26 CPD days compared to 11 the previous year. This reflects our ongoing commitment to providing high-quality training and professional development for osteopaths.

4.3 Reserves

At the end of October 2025, the overall cash reserve stood at £246k unrestricted and is available to finance the charitable objective. This is within the Charity Commission’s guideline of six months of expenditure.

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Report of Trustees and Annual Accounts 20 1624 / 1725

Looking Ahead: Plans for 2025-2026

Organisational Growth

In 2025/26, we will build on our expanded clinical team and new central London clinic to drive renewed growth and impact. With a 55% increase in trainees and volunteer osteopaths, we will operate four clinic days per week - a major milestone in the OCC’s continued expansion and service delivery.

Our move to a central London location presents exciting opportunities to enhance the charity’s visibility, reputation, and leadership in paediatric osteopathy.

Operational Goals

not absolute, assurance against errors and fraud.

Senior staff are expected to identify and analyse risks relating to their area of work and report on the procedures which are in place, being developed or reviewed to minimize their likely impact on the charity.

Particular risks we anticipate include the more difficult funding landscape facing smaller charities like ours. Although we are not in receipt of EU or UK government funding, the loss of these funds to other organisations will inevitably put increased pressure on other funding sources.

As a small charity with no extra fundraising resource, and the increased expectations of many Trusts and Foundations asking for significant amounts of planning, documentation and evidence before the proposal stage, we feel this is one of our most significant risks in the coming years.

Succession planning and the loss of continuity and expertise through staff turnover remains a risk, as does the increased competition from our own postgraduate osteopaths for wealthier patients who may be in a better position to make donations to the charity.

Remuneration

All salaries were benchmarked against similar charities and found to be within an acceptable range.

Pensions

All staff are enrolled in an auto-enrolment pension scheme, currently held by NEST and Friends.

Risk Management

The Trustees regularly review the major financial, operational and reputational risks which the charity faces. With overall responsibility for the charity and its systems of internal control, the Trustees ensure there are reasonable procedures in place to prevent and detect fraud and other irregularities. It is noted that such procedures can only provide reasonable,

OCC staff photographed at new clinic launch event

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Reference and Administrative Details

Reference and Administrative Details Reference and Administrative Details
Registered Company Number:
02545759 (England and Wales)
Registered Charity Number:
1003934
Registered office:
Unit 1, Knot House
Brewery Square
London, SE1 2LF
Board of Trustees:
D E Barber MBE
E C Foinette
S B P Korth
J M Lyras
N D Woodhead
C Rahman
M Collins
Company Secretary
S S Pusey
Independent Examiner:
Ebenezer Okai
Leroy Reid & Co
Chartered Certified Accountants
& Statutory Auditors
299 Northborough Road
Norbury
London SW16 4TR
Solicitors:
Lee, Bolton & Lee
1 The Sanctuary
Bankers:
London SW1P 3JT
Co-operative Bank Plc
80 Cornhill
London EC3V 3NJ
Clydesdale Bank
55 Regents Street
London, SW1Y 4ND

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13

Structure, Governance and Management

Organisational Structure

The Board of Trustees is responsible for the overall governance of the charity. The Managing Director is responsible for the day to day management of the charity’s affairs, its future development, and for implementing policies agreed by the Trustees, assisted by other staff. The Director of Osteopathy (co-founder Stuart Korth) is responsible for the care and safety of patients.

Governing Document

The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and Appointment of New Trustees

The Directors of the company are also charity Trustees for the purpose of charity law and under the company’s articles are known as members of the Board of Directors.

Under the requirements of the Articles of Association at every Annual General Meeting, one-third or if their numbers cannot be divided by three, the number nearest to one-third of the Directors, shall retire from office but may offer themselves for reappointment by the Members.

The Directors to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. For persons who were appointed or last reappointed on the same day, those to retire shall be determined by drawing lots (unless they agree otherwise among themselves). A Director appointed since the previous Annual General Meeting shall not be taken into account in determining the Directors who are to retire by rotation. All Trustees are volunteers and represent a range of backgrounds and experiences.

New Trustees are invited and receive an induction from the committee to acquaint them with charitable company’s policies, practices, aims, activities, management and governance, as is expected under charity law and the Charity Commission’s guidance and publications.

Statement of Trustees’ Responsibilities

The Trustees (who are also the directors of Foundation for Paediatric Osteopathy for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company, which enables them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware:

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Statement of Public Benefit

The Trustees have reflected upon the charitable objectives of the Osteopathic Centre for Children and reviewed the activities of the charity over the past year, as described in detail in this report. The Trustees are satisfied they have had due regard to the guidance of the Charity Commission on public benefit, and note that the charitable activities focus on the provision of a dedicated osteopathic clinic for babies, children and perinatal women, the postgraduate training of qualified osteopaths in the paediatric specialism and research into the effectiveness of osteopathy in the paediatric population.

The work undertaken by the charity plays an important role in helping children’s bodies work to the best of their ability, whatever their starting point and regardless of their family’s financial situation, to help them achieve their optimum function later in life. The Osteopathic Centre for Children believes that paediatric osteopathy should be available to all children, and is committed to making our clinics accessible to disabled and disadvantaged children, making osteopathy a trusted holistic health care option for all families.

Independent Examiner

The independent examiner, Leroy Reid & Co, will be considered for re-appointment at the forthcoming Annual General Meeting.

Report of the Trustees, incorporating a strategic report, approved by order of the board of Trustees, as the company directors, on

and signed on the board’s behalf by:

J M Lyras

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Independent Examiner’s Report to the Trustees of Foundation for Paediatric Osteopathy

Independent Examiner’s Report to the Trustees of Foundation for Paediatric Osteopathy (‘the Company’)

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

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

  1. 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.

Ebenezer Okai (BSc) FCCA

The Association of Chartered Certified Accountants

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 Association of Chartered Certified Accountants, which is one of the listed bodies.

Leroy Reid & Co

Chartered Certified

Accountants

299 Northborough Road

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

Norbury

London

SW16 4TR

  1. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other

Date: az)

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Statement of Financial Activities for the Year Ended 31 October 2025

Ended 31 October 2025 Ended 31 October 2025 Ended 31 October 2025 Ended 31 October 2025 Ended 31 October 2025 Ended 31 October 2025 Ended 31 October 2025 Ended 31 October 2025 Ended 31 October 2025
Notes
Unrestricted
fund
£
Restricted
fund
£		 2025
Total
funds
£		 2024
Total
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 371,436 36,420 407,856 387,680
Charitable activities 3
Education 85,189 - 85,189 125,292
Total 456,625 36,420 493,045 512,972
EXPENDITURE ON
Charitable activities 4
Clinic 312,705 36,420 349,125 335,346
Education 81,432 - 81,432 117,417
Marketing & Fundraising 58,080 - 58,080 52,444
Total
NET INCOME		 452,217 -
36,420		 488,637
505,207
4,408
 4,408
 7,765
RECONCILIATION OF FUNDS
Total funds brought forward 241,710 - 241,710 233,945
TOTAL FUNDS CARRIED FORWARD
 246,118 - 246,118 241,710

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Statement of Financial Position 31 October 2025

Statement of Financial Position
31 October 2025		 Notes 2025
£		 2024
£
FIXED ASSETS
Debtors
CURRENT ASSETS		 9 19,259 -
Debtors 10 16,444 8,120
Cash at bank and in hand 406,356 474,191
422,800 482,311
CREDITORS
Amounts falling due within one year 11 (195,941) (240,601)
NET CURRENT ASSETS 246,118 241,710
TOTAL ASSETS LESS CURRENT LIABILITIES 246,118 241,710
NET ASSETS 246,118 241,710
FUNDS 13
Unrestricted funds:
General fund		 246,118 241,710

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

of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on

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

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and were signed on its belpalf by:
and were signed on its behalf by:
.............................................
SBPKorth-tfteeryLS ~
S B P Korth - Trustee
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Statement of Cash Flows 31 October 2025

Statement of Cash Flows
31 October 2025		 Statement of Cash Flows
31 October 2025		 Statement of Cash Flows
31 October 2025		 Statement of Cash Flows
31 October 2025		 Statement of Cash Flows
31 October 2025
Notes 2025
£		 2024
£
Cash flows from operating activities
Cash generated from operations 15 (46,407) 107,405
Net cash provided by/(used in) operating
activities		 (46,407) 107,405
Cash flows from investing activities
Purchase of tangible fixed assets 21,428 -
Net cash (used in)/ provided by investing
activities		 21,428 -
Change in cash and cash equivalents in the
reporting period		 (67,835) 107,405
Cash and cash equivalents at the beginning
of the reporting period		 474,191 366,786
Cash and cash equivalents at the end of the
reporting period		 406,356 474,191

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Notes to the Financial Statements for the Year Ended 31st October 2025

1. Accounting Policies

Taxation

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.

The charitable company 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.

Pension costs and other post-retirement benefits

The charitable company operates a Stakeholder 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.

Income

Going concern

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.

The financial statements have been prepared on the going concern basis on the understanding that there is enough reserve for the next 12 months and the charity’s ability to raise sufficient funds from new sources in the future.

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.

Fixtures and fittings - 33% on cost Computer equipment - 33% on cost

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2. Donations and Legacies

2. Donations and Legacies 2. Donations and Legacies 2. Donations and Legacies 2. Donations and Legacies 2. Donations and Legacies 2. Donations and Legacies 2. Donations and Legacies 2. Donations and Legacies 2. Donations and Legacies
Unrestricted
funds
£
Restricted
funds
£		 2025
Total
funds
£
2024
Total
funds
£
Donations 174,870 - 174,870 244,367
Gift aid 30,814 - 30,814 48,416
Trust income 148,550 36,420 184,970 83,829
Sundry income 11,979 - 11,979 5,095
Individual giving 5,223 - 5,223 5,973
371,436 36,420 407,856 387,680

3. Income from Charitable Activities

2025
Education
£		 2025
Education
£		 2025
Education
£		 2025
Education
£		 2025
Education
£		 2025
Education
£		 2025
Education
£		 2024
Total
activities
£
Education 85,189 125,292

4. Charitable Activities Costs

Direct
Costs (see
note 5)
£		 Direct
Costs (see
note 5)
£		 Direct
Costs (see
note 5)
£		 Direct
Costs (see
note 5)
£		 Direct
Costs (see
note 5)
£		 Direct
Costs (see
note 5)
£		 Direct
Costs (see
note 5)
£		 Direct
Costs (see
note 5)
£
Clinic 349,125
Education 81,432
Marketing & Fundraising 58,080
488,637

Report of Trustees and Annual Accounts 2024/25Report of Trustees and Annual Accounts 2016/17

21

5. Direct Costs of Charitable Activities

5. Direct Costs of Charitable Activities 5. Direct Costs of Charitable Activities 5. Direct Costs of Charitable Activities 5. Direct Costs of Charitable Activities
2025
£		 2024
£
Staff costs 273,704 268,428
Rent and rates 52,710 57,154
Insurance 5,794 5,453
Telephone expenses 6,150 5,122
Postage and stationary 6,781 5,395
Sundries 1,337 2,223
Cleaning and sanitation 997 -
Computer maintenance 20,826
3,595
24,497
4,885
1,139
2,641
1,833
4,200
315		 19,717
3,039
37,522
5,356
1,199
-
1,387
4,200
697
HR outsource expenses
Clinic consultants
Bank charges and interest
Recruitment cost
Event cost
Volunteer & staff travel
Examiner’s fees
Staff training and subscription
Education clinic tutor
Education general expenses
London clinic expenses
Marketing and publicity costs
Agency staff
Relocation costs
Depreciation
 44,383
-
1,065
3,790
5,000
20,826
2,169
488,637		 69,989
2,231
1,672
14,414
-
-
-
505,207

Report of Trustees and Annual Accounts 2024/25Report of Trustees and Annual Accounts 2016/17

22

6. Net Income / Expenditure

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

Depreciation - owned assets 2025
 2024
~~£~~ ~~£~~
2,169 -
7. Trustees’ Remuneration and Benefits

Mr Nicholas Woodhead received fees for CPD lecture of £300 during the year.

Trustees’ Expenses

There were no trustees’ expenses paid for the year ended 31st October 2025 nor for the year ended 31st October 2024.

8. Staff Costs

8. Staff Costs 8. Staff Costs 8. Staff Costs 8. Staff Costs 8. Staff Costs 8. Staff Costs 8. Staff Costs 8. Staff Costs 8. Staff Costs
2025
2024
£
£
Wages and salaries 208,887 208,752
Social security costs 10,554 12,242
Other pension costs 54,263 47,434
~~273701~~ ~~268428~~
The average monthly number of employees
during the year was as follows:
London clinic
 ~~,~~
2025
10

~~,~~
2024
9

The average monthly number of employees during the year was as follows: 2025 2024 London clinic 10 9 ~~Education~~ 1 1 Marketing & Fundraising 3 3 14 13

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

The number of employees whose employee
benefits (excluding employer pension costs)
exceeded £60,000 was:		 The number of employees whose employee
benefits (excluding employer pension costs)
exceeded £60,000 was:		 The number of employees whose employee
benefits (excluding employer pension costs)
exceeded £60,000 was:		 The number of employees whose employee
benefits (excluding employer pension costs)
exceeded £60,000 was:		 The number of employees whose employee
benefits (excluding employer pension costs)
exceeded £60,000 was:		 The number of employees whose employee
benefits (excluding employer pension costs)
exceeded £60,000 was:
2025
2024
£ 70,001 - £80,000 1 1

Report of Trustees and Annual Accounts 2016/17Report of Trustees and Annual Accounts 2024/25

23

9. Tangible Fixed Assets

COST
At 1st November 2024
Additions
At 31st of October 2025
DEPRECIATION
At 1st November 2024
Charge for year
At 31st October 2025
NET BOOK VALUE
At 31st October 2025
At 31st October 2024
-
14,920
14,920
-
-
-
14,920
-
Improvements
to
property
£		 27,094
4,279
31,373
27,094
1,426
28,520
2,853
-
Fixtures
and
fittings
£		 94,458
2,229
96,687
94,458
743
95,201
1,486
-
Computer
equipment
£		 121,552
21,428
142,980
121,552
2,169
123,721
19,259
-
Totals
£



10. Debtors: Amounts Falling Due Within One Year

2025
£		 2025
£		 2024
£		 2024
£
Accrued Income 16,444 8,120
~~11 Creditors: Amounts Fallin Due Within O~~ ~~e Year~~
~~. g~~
202 5 2024
1,008
£		 21,166
£
Trade creditors
Student fees
Accruals
Deferred income		 195,941
44,676
33,507
116,750		 240,601
35,711
27,304
156,420

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12. Analysis of Net Assets Between Funds

Unrestricted
Restricted
2025		 Unrestricted
Restricted
2025		 2024
funds funds
Total		 Total
£ £
funds		 funds
£ £
Fixed assets 19,259 - 19,259 -
Current assets 422,800 - 422,800 482,311
Current liabilities (195,941) - (195,941) (240,601)
246,118 - 246,118 241,710
13. Movement Between Funds
At Net At
1.11.24
£		 movement
in funds
£		 31.10.25
£
Unrestricted funds 241,710 4,408 246,118
General fund
241,710 4,408 246,118
TOTAL FUNDS
Net movement in funds, included in the above as follows:
Incoming Resources Movement
Unrestricted funds
General fund		 resources
£		 expended
£		 in funds
£
456,625 (452,217) 4,408
Restricted funds
Restricted fund 36,420 (36,420) -
TOTAL FUNDS 493,045 (488,637) 4,408
Comparatives for movement in funds
At Net At
1.11.23 movement 31.10.24
£ in funds £
Unrestricted funds £
General fund 233,945 7,765 241,710
TOTAL FUNDS 233,945 7,765 241,710

Report of Trustees and Annual Accounts 2016/17Report of Trustees and Annual Accounts 2024/25

25

13. Movement in Funds - Continued

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

Incoming
resources
£
Resources
expended
£
Movement
in funds
£		 Incoming
resources
£
Resources
expended
£
Movement
in funds
£		 Incoming
resources
£
Resources
expended
£
Movement
in funds
£		 Incoming
resources
£
Resources
expended
£
Movement
in funds
£		 Incoming
resources
£
Resources
expended
£
Movement
in funds
£
Unrestricted funds
General fund 512,972 (505,207) 7,765
TOTAL FUNDS 512,972 (505,207) 7,765

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General funds 233,945 12,173 246,118 TOTAL FUNDS 233,945 12,173 246,118

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General funds 969,597 (957,424) 12,173 Restricted funds Restricted Fund 36,420 (36,420) - TOTAL FUNDS 1,006,017 (993,844) 12,173

Report of Trustees and Annual Accounts 2024/25Report of Trustees and Annual Accounts 2016/17

26

14. Related Party Disclosures

Related party transactions for the year ended 31st October 2025 are as follows:

The MD of the charity was paid remuneration including (21% employer NI and Pension) totalling £89k (2024 - £82k).

15. 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) Adjustments for: 4,408 7,765 Depreciation charges 2,169 - Increase in debtors (8,324) (1,840) (Decrease)/increase in creditors (44,660) 101,480 Net cash (used in)/provided by operations (46,407) 107,405

16. Analysis of Changes in Net Funds

At 1.11.24 Cash flow At 31.10.25 £ £ £ Net cash Cash at bank and in hand 474,191 (67,835) 406,356 474,191 (67,835) 406,356

27

Thank you

The Foundation for Paediatric Osteopathy would like to thank the following trusts, foundations, and donors for their support:

Coutts Charitable Trust / The Crucible Foundation

BBC Children in Need

GeneSys Legacy Project

Sandra Charitable Trust

Gerald Micklem Charitable Trust

M&G Community Fund

PF Charitable Trust

St. James’ Place Charitable Trust

The Lyras Family Charitable Trust

The Co-operative Bank

Leroy Reid and Co

Holt Charitable Trust

We would also like to thank our team of osteopaths, administrative team, and the many individuals who supported our clinics in London.

Rudi recieving his treatment

Our open plan clinics allow our osteopaths to work together as a team when treating patients

28Report of Trustees and Annual Accounts 2016/17

Report of Trustees and Annual Accounts 2024/25

The Foundation for Paediatric Osteopathy is a charity dedicated to making osteopathy an option for all children and families.

We’re here to help babies, children, teenagers (up to 18), pregnant and post-natal women access specialist paediatric osteopathy, regardless of their ability to pay. We also train highly skilled osteopaths in the specialism of paediatrics and conduct research into the benefits of osteopathy.

Title subheader

The Foundation for Paediatric Osteopathy Unit 1, Knot House Brewery Square London, SE1 2LF 020 8875 5290 www.occ-fpo.org.uk

The Osteopathic Centre for Children is the clinical arm of the Foundation for Paediatric Osteopathy Company No: 2545759 Registered Charity No: 1003934