REGISTERED COMPANY NUMBER.. 02755034 (England and Walès)
REGISTERED CHARITY NUMBER: 1020193
Fln•nclal S
fortho Y En
INSTIT
RIVATE
CLA
AL
DBY
McLean R&d
Chartored Aco)untants
1 Forst81 Road
Aylesfud
klE20 7AU

**THE INSTITUTE OF CLSSICAL OSTEOPATHY A PRIVATE COMPANY LIMITED BY GUARANTEE** 

|**Content of the Financial Statmnt **<br>**for the Year Ended 30 Septembr 2021**|||
|---|---|---|
|||**Page**|
|**Repor of the Trust s **|1|<br>to2|
|**Independent Examiner's Report**||3|
|**Statement of Financial Activities**||**4**|
|**Balance Sheet**||**5**|
|**Notes to the Financial Statement**|**6**|<br>to10|






THE INSTI
PRFVAT
TE OF CLASSICAL OSTEOPATHY
OMPANY LIM
RANTEE
forthg Y￿r Ended
mber 2021
Thè tr￿tee$ are also dir8dors of the thwFty for thè purposes of the COmp￿￿S A(* 2006. present their Mport wpth
the finanryal statem￿tS ol the tharity for the year gnd& 30 September 2021. The trustees have atkjpted the provIs￿n5
of Aox*Jnting and Re￿>rtIng by Chariti*5". Stattsynwt of Recommornd8d Practice applkablè to tharrties preparing th
accounts irn ac￿rdanCe the Fina￿la1 R8wJrbrg st￿dard applThbl8 in lh8 UK and R•pUbl￿ ol Irdand IFRS 1¢r21
leffethve 1 J8nuary 20191.
OBJECTIVES AND ACTIVITIES
Obhcllve* and almi
The objecbv8s ol the chty are th* and advancement ofda5sk81 0St￿pathY.
ACHIEVEMENT AND PERFORMANCE
Chwltabl• actlvlllg•
During the year thè Instrtute continued to grow In rrnmb8rship. galning greater WKler interests wo￿4￿(10.
FINANCIAL REMEW
prtnclpal funding 8ourc•s
The main 80urces of in￿rne the thwity receNes ar8 the donations for l￿0vIdIng Frf)St grpAu8te ￿JUr8e5, LxJnf8renc88.
rkshops, treatmw)ts, ètc. and annual subscfiplbn f885.
R￿r¥•9 poll¢y
Th& Institthe wulres reasona>b reserves to fvnd L2rge gatr*riNJ$ of PTaCtitwJners to d¢volop and deliver post gradualts
urses. Conferènc￿5, ￿rkShopS, etc, and genèrally to enablg the delivery of adUc&.￿al events ￿leh may ml aways
be seif-financiNJ.
Golng e<>ncom
The Institut& Ios spani a ￿r￿id￿ab￿ amount of limè duriro the caused by Cowd19, updating the {￿rnes.
For thè fU￿re, 8 great deal ol the moduk will take Flace online with fow Seminars in person per ye8r in renled
)tstion8. The truste8s hope thos. hk)ng with 8 drive in sales prtsvont the Institutes reseNes depleting f￿rther and
(x)nsoquenUy the trust￿ b8h.eve th9 Instituie remaiw a going L¥)ncem.
STRUCTURE. GOVERNANCE AND mANAGE1￿T
Gov•rnlng docum•nt
The tharty is controlled by tts 90￿Mir￿j (hmjrnent. a de￿ of trust, and oN￿rt(￿e$ a timitwj c£1mp￿y, lirnit&J by
gu8ranlee. as defined by Companies Ad 2C4)6.
R￿T￿lIMent and appoInt￿l of n•w trust•
IN thg event of any cl the ojrront tru5tee5 resigning, the T￿lain1r@ tnjstees wtjuld look to 8 furth8r arwintee vtho ha%
sh¢y•m interest and commilmont over several years t￿lar￿$ Ihe L*arity.
REFERENCE AND ADMINIsTRAT￿E DETAILS
Reg18t•rod Company number
2755034 {EThJland W81&}
R•gl•t•r•d Charlty nuftknr
1020193
R•glst•rèd offlca
Timber Top
148 Bridge R08d
Sarisbury Green
So￿h￿mP￿
Hampshire
S0317EJ
Tru8ttts
Mr C P Batten Trust*•
Mr H Lee Trustee
Miss B Chaggar Osteopath
Mr D Gomez Etayo OstWP8th
Mr B J Adwns 0st￿palh
PwJe 1

THE INSTITUTE
LAS
ATE COMPANY LI
EOPATH
NTE
forthe Y•ar E
r2021
REFERENCE AND ADMINISTPATIVE DETAILS
Inde￿ndent Examlner
A M ReMI FCA
Chart￿￿ Acajunlant
MCLW Rwd
8rterBd Aco)mtanls
1 Fotstal Road
AyW(*d
ME20 7AU
)prOV￿ byorderof the lyJard oftrust885 on 28 June 2022 and swJned on Ks behaw by..
Mr H Lee. TDJSte8
P￿￿2

Ind•
t Examtn•rf# R•
OF
to th• Tmltses
PATrIY
14STI
PRIV
ITED
Independent •xamln8rf8 report to th• ￿81•t$ of THE INSTITUTE OF CLASSICAL OSTEOPATHY A PRIVATE
COMPANY LIMITED BY GUARA1￿Ee IYh• Comp•n*l
I rgP)rt lo Ihe charity trL￿teeS on rny examln8tKJn of the a¢<x)unts of tho CoMp￿Y lof the y¢w endad
30 September 2021.
Re•pon￿￿[￿￿ ind b•81* of r•port
As the charit￿S truste95 of the CoThp8ny land also it¥ direthrs for th8 purposes ol 0jm￿Y lawl you are reswn*ble
for Ihe preparabon ofthe ac(xJunls in 8cuJrdanc* with the reqL￿reM&nts of the Companies Ad 2C¢6 fihe 2￿ Acn.
Having Satsfi￿ rnyseff th* the ￿)￿ftts of the Qjmpany are not requiied to audii8d Under Part 16 of the Ad
and ￿ d￿Ible for independent eXaM￿atiOn, l ￿port in respect of my &Mamination of y)ur tharivs &LX)unts as carried
out wder seCt￿n 145 of tha Charitss Ad 2011 fth8 2011 Aci'l. In (anying out my ex8rnwtron I hove folmd the
Llrections given by the Charity com)iss￿)n underseoth)n 14qS1 Ibl oftha 2011 Ad.
Ind•p•nd•nt•x•mkn•¢• slal•m•nt
I have o)mpletod my ewination. I confimi that no matters have comè to my att•ntion In ￿￿[19c*0n vAth the
exaninatNJn giwng cause to believe:
rx)unlng wwe wt kèrA in resp￿1 ofthe c￿l￿anY 85 required by s8dion 386 ofthe 2CI)6 Act.. or
the aco)unts do not acwrd ￿ tkjse r8ttJrds', or
the p&x)unts do not ￿mpty wlth the ￿unI}rO rewirements of 396 of the 2£￿6 Act Dlher Ihan any
requirement thal the aCCLJunis givg a true and fair is T*)t a matter 0)ns￿ered as part or
inlependent exAminat*)n,' or
the a￿u1)ts have prepared in acwrd*L* Mlh the mothcxls and prinrypth d the Ststwneni of
Rect)Mrn￿jed p￿tic￿ for ￿))￿n￿'D9 and rÈpJrbng by d)8rib8s {applkable to th*ti85 prepariThJ thdr
unts in aC(X)rd8￿ vAlh thè Finandal RerortirvJ Siandofd ap￿1(a￿e in the UK and Repl￿1￿ c¢ Ir*PaTh
IFRS 10211.
I havg rK) cOnctr￿ 8nd have ￿rne ac¥oss no other matters ￿ 0)nn￿l￿ wth the èxaminalon to %•knich 8ttent￿n
should be dr*m in this rekxjrt in orderto a proper under3tandiThJ of aLwunts to be rethd.
AMRddFCA
McLgw R
1 Forsta Road
K￿t
ME20 7AU
29 JU￿2022
PaJ8 3

THE INSTITUTE OF CLA
$￿AL OSTEOPATHY
PRIVATE C
MPANY LIMITED BY
UARANTEE
al Advl
30S•
2021
2021
Unrestrict
nd
2020
Total
fvnds
Notes
INCOME AND ENDOWMENTS FROM
Donats"C￿$ *ades
(Aher tradSng ￿tiV￿9$
Inv&slm8nt in(x)me
29,719
Total
29.770
55.936
EXPENDITURE ON
Raisiro funds
12.522
67.642
h¥ltsbl• actlvltl•#
Promotion and advaFKement of dassi¢al
ost8cpathy
11,877
11,536
Totsl
24.&J9
79.178
NET INCOMW{expENDITUREI
5,371
123,2421
RECONCILIATION OF FUNDS
Totsl fund• IxoughtfoNMryl
18.551
41.793
TOTAL FUNDS CARRIED FORWARD
23,922
18.551
The rKstes lom part ofthese finaAc4al statements
Page 4

Td
1215
16N45
11
17ml
14951
12
1851
It ••* dthl li T*¢ thi

THE INSTITUTE OF CLASSICAL OSTEOPATHY
PRfvAT
COMPANY
MITED B
GUARANTE
Notèj to
for
ACCOUNnNG POUCIES
Bull of pr•parlng th• flnanelal $tstements
The fina￿81 stat8ments of the charflablè oxjrnpany, which is a puNic benefit entity under FRS 102, have been
preparÈd in awordanrA wth Ihe Charits&8 SORP {FRS 1021 'Aux)unling and ReportSNJ by charit￿.. Stalement
of Reo)mrnended Prxtice appli(*le to charibes pr8parirvJ thwf acD)Lmts in acwrd3￿ Wth the Finan(x81
Reporting Slandard wpli¢atAe in the UK Republic of IrdaThJ IFRS 1021 leffeGlive 1 January 20f91'.
Flnandal ReNMtiThJ Stsndwd 102 Th¢ Finw¢i* RerKKtlryJ Standar(J 8ppIKable in the UK and Rwublic of
Irda[￿, the Companies Ad 20C6. The finanaal statemerts h8ve preparad urKler the historical ctst
0)n￿t￿)n.
The tntsl8e5 consKlgr that there are material un(wtswties relabj to eV￿ts or ¢yJndftions that may cast
slgnrficont dovbt etr￿ul the abl￿ ofthe tharity to oNrtinue as a ￿Ing eoncom.
All ino)rne is iea)gnis¢d in the Ststement of Finan(xal A(*vitw On￿ th8 chwty hes ￿ty￿ement to thè funds, it
ss probablè Ihatthe irKvme be ￿1¥¢￿ 8nd th8 ￿Unt can b8 measur8d reliatrty.
Expndlturfj
Liabilit￿ ar8 ra(x)gni8ed as expen¥Jrturn as soon 8$ Ihwe is a legal ￿ o)rK%tru(*we obligation c4)nwnittsng Ihe
tharity to Ihat expendrture. it is PTobabk th8¢ 8 transfer of B￿nOMiC bgnefts wil be required in settl8rnWIt and
the amount ol the oblKJatkJn Can rne85ur￿ reliabty. E4wndilur8 is a¢￿￿ted for on an b&sis and
has been dassrflad un¢Jor hthings that aggwate al cost rebled to Ihe catewry. Wh9re I￿Sts be
directty attribLrt8d to partvJt8r headiNJs they have b88n dk)¢2ted lo ￿ts"Vrt￿s ￿ a basi8 (x)nsistent *ith the
of resoure49.
Trad• marks
Amorti4atKJn is provhled at a 15% on redudThJ balanee in wtler tts write off each assat over ts eslimaled
useful life.
Tan9Jbl• fix•d o•*0ts
DepreckgtKJn Is provK18d at lh8 folk)vAn9 annual rates In lY￿r to write off each asset over its ¥StIrnat￿ u5efiJl
Plant * machinery
15% ￿ reduryrvj balance
Stocks are value¢ at tre of and nèt r8aisablo value. after rnaklryd du• a1kny8￿ for Obs0￿
ow ffloving items.
Tsxavon
The charity is &x*mpt IrDrn ￿rprrt.on tax on ts tharIta)￿ actNibe5.
Fund tt¢ounllng
Unrestrlcbj funds can be used in a¢>J)rdan(• ￿th the charit4)b¢)bJoc*ves at th& d&c*etw)n of thetrustees.
OTHER TRADING ACTMTIES
2021
2020
SubscriptKJns and rnOOtirys
Bctjk and 8ales
IneA)rn8 from courses hdd
88neh & rojm hire
10.921
6.801
11,897
6,832
12256
33.106
3.742
29,719
,936
PwJe 6
o)ntinuwJ...

THE INSTITUTE OF CLASSICAL OSTEOPATHY
A PRIVATE COMPANY LIM
D BY GUARANTE
ndal
Y•ar End￿ 30 So
INVESTME1￿ INCON
2020
Intérest receiv&J
NET INCOMEIIEXPENDITURE}
N8t irKxJmellexpenditur•) is stated th ChW9¥￿¢rWjthng)..
2021
2020
DepwNgt￿Tr. owned
Patents and li￿nCeS amorbsath)n
215
TRUSTEES. REMUNERATION AND BENEFITS
Duriro th8 y8ar, trustg9s recei%Ed £4,128 {2020." £7,848) as fBe6 fcf lecturiro to students.
Trust•M' •xp•nso•
During the yeartN8 tnjstses ￿re re-Knbursed £n412020'. £6931 in expens8S.
COMPARATIVES FOR THE STATEIENT OF FINANCIAL ACTivrrES
Unrestritad
fund
INCOME AND ENDObYMENTS FROhl
Olher tradirg athrfigs
55,9
EXPENDITURE ON
Rai%iThJ funds
67,642
Chorltable actlvHI•s
Promotion and advwwtwnt ofdaW￿l
tssteopathy
11.536
Totsl
79,178
NET INCOIAIEXPENDITURE)
{23.2421
RECONCILIATION OF FUNDS
TotAI fund• IxoughtfoThvaY
41,793
TOTAL FUNDS CARRIED FORWARD
18,551
Page 7
tontinu￿,..

THE INsnTUTE
F CLASSICAL OSTEOPATHY
PRfvATE COMPANY LIMITED
GUARAN
I Stats
nd•d 30 Sè
for
rn￿r 2021
IYTANGBLE FIXED ASSETS
Patents
and
IK*nc88
COST
At 1 Odober 2020 and 30 September2021
170
AMORTISATION
At 1 October 2020
ch￿49 for year
143
AI 30 Septomber 2021
NET BOOK VALUE
At 30 Sèptember 2021
At 30 September 2020
27
TANGIBLE FIXED ASSETS
Plant and
machin8ry
COST
At 1 October 2020 and 30 S8pknber 2021
14,469
DEPRECIATION
At 1 October 21r20
Chw9e foryear
13,039
215
AI 30 Sept*mbgr2021
13.254
NET BOOK VALUE
At 30 Septembw 2021
1,215
At 30 sept￿b￿ 2020
STOCKS
2021
2020
2,597
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
Tr*Je debtors
Piepayynents
1,017
283
326
Page 8
contlnu•J...

THE INSTITUTE OF CLASSICAL OSTEOPATHY
A PRIVATE COMPANY LIMITED BY
ARANTEE
elal
End•d 30 S•
21
11.
CREDITORS: AMOUNTS FALUNG DUE SMTHIN ONE YEAR
2021
2020
Trade creditors
expenses
1,022
1,826
1.740
5,222
2.848
12.
MOVEMENT IN FUhlDS
Net
movement
in funds
At
1.1020
At
30.9.21
unr9strl¢t￿ funds
General fund
18,551
5.371
23,922
TOTAL FUNDS
18,551
5.371
23.922
Net r￿¥￿nt in furth. induded in the a￿0ve are as folhM:
Incoming
Xp￿d￿j
ID fvnds
Unr•strletsd furKI¥
eral l￿d
29.770
124,3991
5.371
TOTAL FUNDS
29.770
124,3991
5,371
compara11v￿ for movgmont In lunds
Al
1.10.19
At
1.9.20
irtfunds
unr•*trkt￿ fuThls
General fun
41.793
123,2421
18.551
TOTAL FUNDS
41,793
{23,2421
18,551
Comp8ratNe Tret movemant in fund* knduded in the *xJve areas folky￿..
In(￿mir￿j
resources
Re9)ur￿5
ex￿n￿
Mo¥ern¢nt
in funds
Unr•8trkt•d funds
General fund
55.936
179.1781
123,2421
TOTAL FVNOS
55,936
{79.1781
123.2421
PwJg 9
ntinued...

THE INSTITUTE OF CLASSICAL OSTEOPATHY
A PRNATE COMPANY
rrED BY
nelal S
ar End•d 30
n*•r 20
12.
MOVEMENT IN FUNDS- eonllnuod
A ￿rrOnt year 12 months al￿ pric* year 12 rwnths cornbin8d P)sit￿n 1$ 8$ follows..
At
1.10.19
vement
in funds
At
30.9.21
UnrBStrlcted fund•
Generalfund
41,793
117,8711
TOTAL FUNDS
41,793
{17.8711
Y3,922
A ojrrenl y88r 12 months and prior year 12 months c£¥n￿ned net mvem8nt in fu￿8, induded in the above are
as lolbws:
Incomiw
Rèsourc85
gxpgnd
Movement
In funds
Unr•strlct8d fvnd•
General fvnd
85.706
{103.577}
117,8711
TOTAL FUNDS
85.71
1103,5771
{17,8711
13.
RELATED PARTY D15CLOSURES
Related paty transactior$ are r￿ed in 5 to thefinanc¥al Statsrn￿ts.
Page 10