REGISTERED COMPANY NUMBER: 02766034 (England and Wah*l REGISTERED CHARrrY NUMBER: 1020193 rt ofthe Tn￿1089 and Unaudltad Financial tst•m•nts forthe Yoar End•d 30 S r2023 TUTE OF CLASSICAL TE PAT McLaan Rovj Chartered A(thuntant¥ 1 Fo￿ts1 Road Aylesford Kent ME20 7AU THE F CLASSICAL ATHY of th• Fln r End•d 30 S• R•port olth• Trugtwg 1 to 2 Indopondont ExamlnoY• R•port stst•m•nt of FlnancSal Acthirti Bal•nco Sho•t Nots• to th• Finanelal StAtsm•nts 6 to 10 TE OFCLA Ic THY 034 Re ort rth• Y•ar Ended 30 Se b•r 2023 The trustees who are also dI￿thr5 01 the charity for the purposes of the Compan￿$ Act 2(￿, present Iheir report WT the finanoal statements of th8 tharrty for the year end8d 30 Septgmber 2023. The trustsas have 8dopted the prowsions of AccL)unts"ng and Rèporb"ry by Chariti'es". Statement of Recommend8d Practi￿ appI￿￿e to ch8ri*"ès preparirtg their a¢￿￿￿ts in acurdance WJU) the Financh21 Repoi*NJ Standa¥d applicab￿ in thè UK and Reput4ic ol Ir8land {FRS 1021 laffedivè 1 January 20191. OBJECTIVES AND ACTIVITIES ObJ•ellv•s and aim# The cknjectives ol thè chanty are ts prcmotion and adv￿n￿Ment ol dassrAI ost80pathy. ACHIEVEMENT AND PERFORMANCE Charltabl• actlvit108 During the year the Inst¢tute continued to grow in momtershF). gaining greater and wkjer interests worfd-￿d￿. FINANCIAL REVIEW Prfnclpal lundkng sourc The main ￿UrCEs of ino)rne th8 chanty re￿iVeS are the don8tb)ns for prov￿Ing post gradtjats ¢ourses, cOnferen￿S, workshops, treatments, etc. annual subsuiptx)n fee5. RwN¢$ ptslicy The Insthute raquir85 reason*￿ ￿serv&S to lund large gatherings of prathbonafs to develop and deliver post graduate rsas. ¢x)nferences, wothshops, ot¢. and generally to enabk th& d&li¥ery ol &lucational events whth rnay not a￿ayS be sef-finarriNJ. Going concorn Th8 ICO has invested ￿OurC8S in dèvebping a presen￿ throughout Europe. ￿￿rkIng in partrership with the Lrttlejohn Centre in I￿lan¢J, the ICO has opened an undargraduate o)urse in Irdand. The Instthte has also develoK*d L4b"onships with a schod in Finland where a post graduata diploma r￿Urse has been 4)8n8d. Tho trustees feel that develcping links wth likfrminded educats.onal insttht'ons around Europe is cwal to increasing the ICOS ￿aCh. In thè UK ￿ have secured a new pr￿1* at a cost Ihal ensures Ion9 t8m $18tM'lity of the course. ￿ hav8 8150 pul considerable effort into runTrir#J our first in-person ¢onference post paThJemic which ￿lebrate8 the organksats.ons 70th annivarsary. STRUCTURE, GOVERNANCE AND MANAGEMENT G0￿MIlY￿ docum•nt The charty is controlled by its wvetniThJ documert a d86d of trus( and ￿nStituteS a limited c>)mpany, llrnrt￿j by guafantaè. as dÈfinèJ by the CornpanEs Act 2006. Recrultrn•nt and appointment of newtNst•o8 In thè èvent of any of the current trustéès resyning, the remaining trustees woukl l¢c* to a fvrther appoints8 has shown intèr85t ar¥J ¢>ynrnitment over sévoral years tOWdid5 tre tharity. REFERENCE AND ADMINISTRATWE D￿AlL$ Regl8tgrgd Company numbèr 2755034 IErolan¢J and Vvalesl R•gl8tsr•d Charfty numbor 1020193 Rggl8t•r•d off Timber T¢)p 148 Bridge Road Sarisbury Gr￿Tr S￿A￿arnplon Hampshi S031 7EJ TruBteg8 Mr C P Batten Trustee Mr H Lee Trustee Miss B Chaggar Osteopath Mr D GDrnez Etayo Osteopath Mr B J Adams Osteopath Mr R M Cath¥right 0$t￿path P&Jg 1 TE OF CLA PATHY 27 Trus od30S• • Y•ar r 2023 REFERENCE AND ADMINISTrATIVE OETAILS Independ•nt Examln•r A M Reid FCA McLean R&d Chart8rÈd AceoLmtants 1 Fo¥stsl Road Ayl•slord Kent ME20 7AU Approv￿1 by or(18r of the board of trustees ¢n 31 January 2024 and 8yJnea on rts behaw by.. MrH . Tru8tèè Pag8 2 In xamlnets R THE INSTITUTE OF CLA TnMt•a TEOPATHY ICAL O Indop•ndgnt •xamlnerf• r•portto the trustee8 ofTHE INSTITufE OF CLASSICAL OSTEOPATHY Cth• Company'l I report to th8 tharty tnjstees cn my exarninal'on ol Ihe a¢counts of the Company for tha yèar oThYed 30 September 2023. R•8pon8lblllles and b•sl¥ of r•pDrt As the charitys trust￿ of the Company land also its directors for Ihe purposès of cunpaThy lawl y￿UntIng and reportiry by charitie5 lappluble to tharit￿5 preparing th￿r accounts in accordan￿ wth the Financial Reporting Standard applvAtAe in the UK and Republic ol Ireland IFRS 10211. I have no cA)ncErrts and have cL¥re across no other mattèrs In connection wth the examinthon to which 8ttenb.on should be drawn in this rèport in order lo ena￿e a propgr under5tsnding of the accounts lo be reached. AMRÈ￿FCA McLean Re Charte￿d ACc￿nt￿nts 1 F￿tal RD8d Aylesford Kent ME20 7AU 1 F•bruary 2024 P8gè 3 TEOFC ATHY l Aetlvitio• r 2023 f rtheYearEn •d30S• 2023 Unrestrthd nd 20r2 Total fuThJs Notes INCOME AND ENDOIYMENTS FROM Donab'on5 aryl lÈ98ei8s 85 Othertrading activibes Investrnenl in¢ome 76,265 125 32,093 Total 76,475 32,097 EXPENDITURE ON Raising fLsnds 32.721 16.383 CharilAbl• actbvltlm Promotion and advancement of ckssul 05teopathy 13,162 10,385 Total 45.883 28,768 T INCOME 30,592 5.329 RECONCILIATION OF FUNDS Total ftjnds brought forward 29.251 23,922 TOTAL FUNDS CARRIED FORWARO 59,843 29,251 The Th)tes form part Of1￿$6 finanaal $tstem•nts Pagg 4 INSTI TE SSICAL HY nbgr. 27 Balan IQSe tsmbor 2023 2023 Unrestricted fund 2022 Totsl nds Notes FIXED A8seTS Intangi￿• a55ets T8￿[b￿ assets 19 1,033 878 1,052 CURRENT ASSETS Debtors Cash at bank 2,7go 3.837 9).522 65,886 54.359 CREDITORS Arnounts falling du8 Wrthin one year 10 16,9371 126.1601 NET CURRENT A&8eTS 58,949 2e.199 TOTAL ASSETS LESS CURRENT UABILITIES 59,e43 29,251 NET ASSETS 59.843 29,251 FUNDS unrestricte￿ fuThYs 59.843 29,251 TOTAL FUNDS 29.251 The ¢haritable company is entitbd lo oxempts'cn frcfn audit under seCtic￿ 477 of thè compan￿ Acl 2(Kl8 for the y&ar end8d 30 S8ptemtser 2023. The metnbers have r￿t required the company tg obtsin an audit of its finanoat statements lor year end&J 30 September 2023 in accordant%wth Secbon 476 olthe compar￿aS Act 20(fi. Thg trustees acknowledge blair rèsponsi￿"1rt￿ for lal ensunng that the rharitable company keeps a¢¢ounting records that compty ¥Mth Sections 386 and 387 of the Ccynpanies Act 2006 and p￿paring finanoal statements thich 9iva 8 Ift￿ and tsir view of the state of affaits of the tharita￿e o)mpany as at the end of &8¢h fin8nLial year aThJ of its surplus or (kfiGrt for each finanrial yaar in accordan￿ wilh thè requirements of Sethons 394 and 395 and whth otherwise comply wth thè requirernents of the Companies Act 21JX relallng tr) finanrial Statements, so far as applK8bb to the th8ntab￿ company. Ibl These finarrial ststèmènt5 have been prepared in ac¢or¢anf* with the provisions applicabb to d)aritable cc*npan￿s suty'ec4 to the srnall companies regNne. The finanua statements ￿re approved by the Board of Trustees and authtsr￿ed for ￿sue on 31 January 2024 and we gn•J on its behalf by.. Mr D Gc¥nez yo-Tr The notès form part oflh8se financial statemènts PwJe 5 THE INS ICAL OSTE Flnan¢AI r End•d 30 So rthey r 2023 Accoup¥nNG POLICIES Ba•ls of pr•porfng th• financlal •tatements The finanaal statements of the Charitab￿ company, which 15 a putAic b8n8fit 8nts.ty under FRS 102, have b88n prepai8d In accordance with ￿ Charities SORP IFRS 1021 'Acwuntiw and Re￿th.￿ by Charib'as". Ststement of Recomrnended Practe8 applicable to charits.es pr&paring their accounts ￿ ￿COrd8nt* vAth the FinancAal ReportirKJ Standard ap￿1¢able in the LJK and Republic of ltsland IFRS 1021 leffectiwe 1 January 20191,, Finanoal Reporting Stsndard 102 'Th9 Financial ReportirvJ Stsndard in the UK and Republ￿ of Irèland. and the Comp8nEs Act 2CC6. The financial ststements have been prepared underthe hi8torfc81 ¢o$t￿nVen￿.Cn. The tru4tÈès u)nsider that there are no matèrial uncértainties related to events or COnd￿.0nS that rnay cast signifi￿nt doubt about the abilrty of the charity to cont'nue as 8 90ing Con￿M. In¢ome All incLJme is recognisèd in tha Statement of FinanThal Acbvtss onc* thè charity has entilement to the it Is probabb that tho in¢ome will received and the arYKJunt Can be Measu￿ reliat4y. EX￿ndItUrn LIabilit￿S are rwnL%ed a$ ex￿nditure as soon a5 thère a bg81 or wn$truthvè obligats.on commth'ryJ the ¢hanty to Ihat 8X￿ndit￿re. it is probable that a transfer of economic b8wIts will be wuired in 3etUernent and the ￿QU￿t of the obt¥a8ts"on ¢an te rneasured reliabty. ExFenditure is accounted for on on acc¥uaL% basis and ha$ baèn elassifi& under headings that 8ggregdt¥ *1 cost relat8d to the category. ￿ere costs caTrnot be directly attrit￿ts￿ to particular headings have been all￿at6d to aCti￿7t￿85 on a basis consistent ￿1h the use of resOurL￿. Trndg mark8 Amorb"5atitsn is pro¥Adgd at a rate of 15% on reduc4ng b•lanc• in order to ￿TIl9 off oath asset over Ns estirnated useftl life. T•ngibl• fix•d Dapraciabon is provmled at the follLwing annu81 rates in order to writ8 off oach asset over rts e5tinated ug8fv1 lifo. Plantand machin8ry 15% on reduang ba18n Tax4tion The charity is exempt frcffl corporation tax on ts th4rifable ath'vitsès. Fund accounting Unrestricted funds can be US￿ in accordance wrth the charitajle 04'ectNes at the discrebon of the trL*lge$. OTHER TRADING ACTIVITIES 2023 2022 Subscriptions and meetings Bcok and wdets $alas Ir￿rne from courses hdd 6.468 8,897 16,728 8,975 61,824 76,265 32.093 Pa98 6 corrtinuwj... THE IN CLASSIC TEOPATHY to the Fln forth• Yoar End toments. co Se tembor 2023 INVESTMENT INCOI 2023 2022 Interest receiwj 125 NET INCOkEI(EXPENDITUREI Net incomelleyThJrtuwl 6 Stated after(*8rgintyl¢reditingl.' 2023 2022 Deprecpb'on. owwd assets Patsnts and I1￿￿S arnorti58ts.on 155 182 TRUSTEES. REMUNEIIATION AND BENEFITS DurirvJ the year, trustees re￿￿￿ £g,773I2￿22.' £7,067) as lor laduring to studBnts. TnMts•8' 0X￿n￿l The￿ no tru8teè$' ext*n5es pahy for the year ended 30 Septwnbor 2023 nor for th& year ended 30 S8Ptembèr 2022. t￿rir￿j the y&ar the trust8aS Werè rè-imbur¥gd £nil12021. £nill in experw8. COWARATIVES FOR THE STATEMENT OF FINANCIALACTIVITES Unrestrirtsd INCOME AND ENDOWMENTS FROM Olher trading aCtiV￿e$ Invesknent income 32.093 Total 32.097 EXPENDITURE ON Ra￿Ing fvnds 16.383 Charitsblè activitlé8 Prornotion and advancerrent of das%cal C6tscpathy 10,385 Total 26.768 NET INCOME 5,329 RECONCILIATION OF FUNDS Total funds l￿ght foAYard 23.922 TOTAL FUNDS CARIUED FORWARD 29.251 Page 7 CL)ntinued... THE INSWE_ QF CLA ICAL TE PATHY tts th8 Finanelal Stst•m•nts. contIn￿d for • Y•ar End•d 30 Sè tOm￿r 2023 ITANGIBLE FIXED ASSETS Patents and I1￿(e$ COST At 1 Octob8r 2022 and 30 S8Ptember 2023 170 AMORTISATION At 1 Odober 2022 Charge for year 151 AI 30 September 2023 154 NET BOOK VALUE At 30 S•ptsmb8r 2023 16 At 30 Septernber 2022 19 TANGIBLE FIXED ASSETS Plant and rna¢hinery COST At 1 Ocloter 2022 and 30 Septwnber 2023 14,489 OEPRECIATION At 1 Orathr2022 Charge for year 13,436 155 AI 30 Septomt*r 2023 13.591 NET BOOK VALUE AI 30 ￿pIern￿r 2023 878 AI 30 Septemter2022 1,033 DEBTORS: AIK)UNTS FALUNG DUE WITHIN ONE YEAR 2023 2022 Tradè dgbtors Prepayments 2.79) 3.511 326 2,7 3,￿7 P89è 8 ts)ntin￿d. . THE IN SICAL TE Ntsto8 to th Fin Y r Ended nts-con 10. CRED￿oRs.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 DèfarrÈd incorne Amed 84%nses 19.133 7,027 6,937 6,937 26,160 11. PAOVEMENT IN FUNDS Net movernont in hjnds Al 1.10.22 At 30.9.23 Un￿t￿¢t•d fvnd¥ General fund 29,251 30,592 TOTAL FUNDS 29,251 59.643 movamènt in fvnds, induded in the above are as folk)ws". In￿)rnIng Resour oxk*N1ed Movam•nt in fij￿5 Unre8trlcted fund• Ge￿ra1 fund 76,475 145.8831 30,592 TOTAL FUNDS 76,475 145,8831 30,592 Compardtlves for m0￿M¢nt In fund• Nel movement in fvnds At 1.10.21 Al 30.9.22 Unrnstrlet•d lund• Gereral fund 23,922 5,329 29,251 TOTAL FUNDS 23,922 5,329 29.251 comparab.￿ rel rnovement in fvnds, I￿uded in the above are as lolltr•ts.' IncLJming resour Resourtss expend&J Moverront in fijnds Unrn8trtet•d lund8 Ger*ral 32,097 128,7681 5.329 TOTAL FUNDS 32.097 126.7681 5.329 p￿09 contsnued... THE IN TMJTE OF CLA th• FInanc￿l Statern for th• Y•ar End•d r 2023 11. I￿VEMENT IN FUNDS- eontlnu•d A current year 12 m¢￿th8 ard prior y¢ar 12 months CoM￿ne￿ posfacn is a5 Ic41ow3.' Net rnovern8nt At 1.10.21 At 30.9.23 Unrestiict•d funds G•nar* fund 23.922 35,921 59,843 TOTAL FUNDS 23,922 35.921 59.843 A ￿rrent year 12 months and prior year 12 month5 wrnbin&J net ryK)veffMt in fvnd5, induded in the atM)ve 8re as follows.. ItKoming resources R&sources Movament in fvrKIs Unr•*trfct•d funth General fvnd 108,572 172.6511 35,921 TOTAL FUNDS 108,572 172,6511 35,921 12. RELATED PARTY DISCLOSURES Related pty transxtions are recorded in note 5 to Ihg finarual staknnts. P¥10