||Contents ofthe Financial Statements||||
|---|---|---|---|---|
||for the Year Ended 30Se tember 2019||||
||||Page||
|Report ofthe|Trustees|1|to|2|
|Independent|Examiner's<br>Report||||
|Statement of|Financial Activities||||
|Balance Sheet|||||
|Notes to the|Financial Statements|6|to|10|
|Detailed Statement ofFinancial Activities|||||





## 

## 

## 

## 

## 



&eBJysIEQow￿rTEO BY GUARANTEE
R￿￿al th• Tft¥8t••s
P4*2

## 

## 



## 

|||forthe|Year Ended 30Se tember 2|019||
|---|---|---|---|---|---|
|||||2019|2018|
|||||Unrestricted|Total|
||||Notes|fund<br>F|fundsf|
|INCOME AND ENDOWMENTS||FROM||||
|Donations<br>and legacies||||26,180|21,632|
|Other trading<br>activities||||51,427|79,431|
|Investment<br>income||||87|87|
|Total||||77,694|101,150|
|EXPENDITURE ON||||||
|Raising funds||||102,636|94,113|
|Charitable<br>activities||||||
|Promotion<br>and advancement|of|classical||||
|osteopathy||||17,112|10,038|
|Total||||119,748|104,151|
|NET INCOME/(EXPENDITURE)||||(42,054)|(3,001)|
|RECONCILIATION<br>OF FUNDS||||||
|Total funds brought forward||||83,847||
|TOTAL FUNDS CARRIED FORWARD||||41,793|83,847|






## 




## 

## 

## 

## 

## 

## 

## 

## 




||||THE|THE|INSTITUTE|OF CLASSICAL OSTEOPATHY|OF CLASSICAL OSTEOPATHY||||
|---|---|---|---|---|---|---|---|---|---|---|
|||A||PRIVATE COMPANY|||LIMITED BYGUARANTEE||||
|||||Notes to the Financial|||Statements<br>-continued||||
|||||forthe Year||Ended|30Se tember 2019||||
|3.|INVESTMENT INCOME||||||||||
||||||||||2019|2018|
||Interest received||||||||87|87|
|4.|NET INCOME/(EXPENDITURE)||||||||||
||Net income/(expenditure)|is||stated after charging/(crediting):|||||||
||||||||||2019|2018|
|||||||||||F|
||Depreciation - owned assets||||||||297|349|
||Patents and licences amortisation||||||||6|7|
|5.|TRUSTEES' REMUNERATION||||AND BENEFITS||||||
||During the year, trustees|received f17,625(2018:F10,143)as fees for lecturing||||||to|students.||
||Trustees<br>expenses||||||||||
||During the year the trustees|||were re-imbursed||F1,150(2018:F1,646) in expenses.|||||
|6.|COMPARATIVES FOR|THE STATEMENT OF FINANCIAL ACTIVITIES|||||||||
|||||||||||Unrestricted|
|||||||||||fund|
||INCOME AND ENDOWMENTS||||FROM||||||
||Donations<br>and legacies|||||||||21,632|
||Other trading<br>activities|||||||||79,431|
||Investment<br>income|||||||||87|
||Total|||||||||101,150|
||EXPENDITURE ON||||||||||
||Raising funds|||||||||94,113|
||Charitable<br>activities||||||||||
||Promotion<br>and advancement|||ofclassical|||||||
||osteopathy|||||||||10,038|
||Total|||||||||104,151|
||NET INCOME/(EXPENDITURE)|||||||||(3,001)|
||RECONCILIATION<br>OF|FUNDS|||||||||
||Total funds brought forward|||||||||86,848|
||TOTAL FUNDS CARRIED||FORWARD|||||||83,847|





## 

## 

|7.|INTANGIBLE FIXEDA|SSETS|||
|---|---|---|---|---|
|||||Patents|
|||||and|
|||||licences|
|||||F|
||COST||||
||At 1 October 2018and|30September 2019||170|
||AMORTI SATION||||
||At 1 October 2018|||132|
||Charge for year|||6|
||At 30September 2019|||138|
||NET BOOK VALUE||||
||At 30September 2019|||32|
||At 30September 2018||||
|8.|TANGIBLE FIXEDASSETS||||
|||||Plant and|
|||||machinery|
|||||F|
||COST||||
||At 1 October 2018and|30September 2019||14,469|
||DEPRECIATION||||
||At 1 October 2018|||12,490|
||Charge for year|||297|
||At 30September 2019|||12,787|
||NET BOOK VALUE||||
||At 30September 2019|||1,682|
||At 30September 2018|||1,979|
|9.|STOCKS||||
||||2019|2018|
||||f|P|
||Stocks||2,233|2,944|
|10.|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
||||2019|2018|
||||f||
||Trade debtors||1,677|956|
||P repayments||1,190|906|
||||2,867|1,862|





## 

## 

|||||||||||2019|2018|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||F|F|
||Trade creditors||||||||||2,930|
||Accrued expenses|||||||||6,647|1,450|
|||||||||||6,647|4,380|
|12.|MOVEMENT||IN FUNDS|||||||||
|||||||||||Net||
||||||||||At|movement|At|
||||||||||1.10.18|in funds|30.9.19|
||||||||||F|||
||Unrestricted||funds|||||||||
||General fund||||||||83,847|(42,054)|41,793|
||TOTAL FUNDS||||||||83,847|(42,054)|41,793|
||Net movement||in funds,|included|||in|the above|are as follows:|||
||||||||||Incoming|Resources|Movement|
||||||||||resources|expended|in funds|
||||||||||F|F|F|
||Unrestricted||funds|||||||||
||General fund||||||||77,694|(119,748)|(42,054)|
||TOTAL FUNDS||||||||77,694|(119,748)|(42,054)|
||Comparatlves||for movement|||in|funds|||||
|||||||||||Net||
||||||||||At|movement|At|
||||||||||1.10.17<br>f|in funds<br>F|30.9.18<br>F|
||Unrestricted||funds|||||||||
||General fund||||||||86,848|(3,001)||
||TOTAL FUNDS||||||||86,848|(3,001)|83,847|
||Comparative|net movement|||in|funds,||included|in the above are as follows:|||
||||||||||Incoming|Resources|Movement|
||||||||||resources|expended|in funds|
||||||||||F|F|F|
||Unrestricted||funds|||||||||
||General fund||||||||101,150|(104,151)|(3,001)|
||TOTAL FUNDS||||||||101,150|(104,151)|(3,001)|





## 

## 

|A current yea|r 12months<br>and prior year 12m|onths<br>combined<br>position<br>isas follows:|||
|---|---|---|---|---|
||||Net||
|||At|movement|At|
|||1.10.17|in funds|30.9.19|
|||F|F||
|Unrestricted|funds||||
|General fund|||(45,055)|41,793|
|TOTAL FUNDS||86,848|(45,055)|41,793|



|as follows:|<br>|<br><br> <br>|,<br><br>|<br>|
|---|---|---|---|---|
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||F|F||
|Unrestricted|funds||||
|General fund||178,844|(223,899)|(45,055)|
|TOTAL FUNDS||178,844|(223,899)|(45,055)|



## 



## 

||A P|RIVAT|E|COMP|ANY LIMITED BYGUARANTEE|||
|---|---|---|---|---|---|---|---|
|||Detail|d|ta|ment ofFinancial Activities|||
|||for the||Year|Ended 30Se tember 2019|||
|||||||2019|2018|
||||||||f|
|INCOME AND ENDOWMENTS||||||||
|Donations<br>and legacies||||||||
|Donations||||||26,180|21,632|
|Other trading activities||||||||
|Subscriptions<br>and meetings||||||21,051|7,148|
|Book and video sales||||||4,422|4,387|
|Income from courses held||||||25,954|67,896|
|||||||51,427|79,431|
|Investment<br>income||||||||
|Interest received||||||87|87|
|Total Incoming resources||||||77,694|101,150|
|EXPENDITURE||||||||
|Other trading activities||||||||
|Opening stock||||||2,944|4,903|
|Books and videos||||||633|1,700|
|Course costs||||||89,890|75,917|
|Rent||||||9,600|11,925|
|Heat & light||||||1,802|2,612|
|Closing stock||||||(2,233)|(2,944)|
|||||||102,636|94,113|
|Charitable<br>activities||||||||
|Insurance||||||916|1,473|
|Advertising||||||7,218|887|
|Sundries||||||74|25|
|Travelling<br>&subsistence||||||1,319|1,085|
|Foreign exchange differences||||||35|(91)|
|Secretarial services||||||2,400|2,400|
|Printing,<br>postage &stationery||||||634||
|Rates||||||1,065|1,192|
|Website & ITcosts||||||1,147|482|
|Amortisation<br>of intangible|fixed assets|||||6|7|
|Depreciation<br>oftangible fixed assets||||||297|349|
|||||||15,111|7,809|
|Suppoftcosts||||||||
|Management||||||||
|Telephone||||||133|188|
|Finance||||||||
|Bank charges||||||80|208|
|Credit card charges||||||268|513|
||||||||721|
|Governance<br>costs||||||||
|Accountancy<br>and legal fees||||||1,520|1,320|
|Total resources expended||||||119,748|104,151|
|Net expenditure||||||(42,054)|(3,001)|