REGISTERED COMPANY NUMBER: 02755034 (England and Wales)
REGISTERED CHARiff NUMBER: 1020193
ort f th Trustee
Stat&m8nt
forth Y
t8mb8r 2024
or
STITUTE
PATHY
McLean Reld
Ch8rtered Ac¢ounlants
1 Forstal Road
Aylesford
Kent
ME20 7AU

THE INSTITUTE OF CLASSICAL OSTEOPATHY 

|Contents of the Financial Statements|||
|---|---|---|
|for the Year Ended 30 September 2024|||
|||**Page**|
|**Report of the Trustees**|1|to 2|
|**Independent Examiner's Report**||3|
|**Statement of Financial Activities**||4|
|**Balance Sheet**||5|
|**Notes to the Financial Statements**|6 to 10|6 to 10|





THEI
TE OF CLASSI
STEOPATHY
rt of th8 Trust
the Year Ended
mber 2024
The trustees who are also directors of the charfty for the purposes of the Companies Act 2006, presenl thelr report with
the financial ststements of the charity for the year. énded 30 September 2024. The trustees have adopted the provisions
of Accounting and Reporting by Charities.. Ststement of Recommended Pra¢tl¢e appllcable to charities preparlng Ihelr
accounts in accordance wlth, the Financial Rewrting Slandard applicable in the UK and Republic of Ireland (FRS 102)
{effeclive 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectfves and alms
The obiectsves of the charty are the promotion and advan￿rnent of ctassical osteopathy.
ACHIEVEMENT AND PERFORMANCE
Charitable actlvttles
Durfng the year the Institute ran a large conf&r8nce and graduated the first cohort of diploma students In the UK. It
d8vèlop8d and ran a new post graduat8 course in Finland". It also hélped deliver a diploma course In. Italy and a post
graduate Course in Spain. In temis of membershlp the Institute had a slight drop In numbers.
FINANCIAL REVIEW
Princlpal fundlng sources
The main sources of income the charity receives are the fees for providing post graduate courses, conferences,
workshops, 8tc. and annual subscrlptlon fees. The UK diploma in ¢lasslcal osleopathy course span8 a ￿enty month
cycle and seminars are t)ften paid for lust before each seminar. This means that that there can be 6 semlnars In one
financial year and 2 in the next which effects financial reportlng.
Reserves pollcy
The Institute requlres réasonable reserves to fiJnd large gatherlngs of practitioners to develop and dellv&r post graduate
courses, conferences, workshops, etc. and generally to enable the delfvery of educational events whlch may not ahvays
be self4nancing.
Golng ¢on¢em
The ICO ha8 invesled resources in developing a presence throughout Europe, fijrther developing relatlonshlps with the
Littleiohn Centre In Irèland and the Atlas School of 08teopathy In Finland in particular. The trustees feel that developing
Ilnks with likfrminded educa￿onal Instltutions around Europe is crucial to increaslng tho ICOS reach.
In the UK we have successfully ran and completed the first dlploma cours@ and will run a second beglnning in October
2024. We will look at implemenung systems that may enable higher membershlp retention going forwards.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govemlng document
The charity is controlled by Its govemlng document, a deed of trust, and constitutes a limited company, limlted by
guarants8, as defined by the Companies Act 2006.
Rocruitment and appolntment of new trustees
In the event of any of the current trustees resigning. the remalning trustees woyld look" to a fvrther app)intee who has
shown interest and commllment over sev6ral yéars towards the charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
02755034 {England and Wales)
Reglstered Charity number
1020193
Reglstered offl¢e
Tlmber Top
148 Bridge Road
Sarlsbury Green
Soulhampton
Hampshlre
S0317EJ
Page 1

Tl
UTE OF CLASSICAL
ort of the Trustees
ded 30 Se
tember 2024
Trustees
Mr C P Batten Tru8tee
Mr H Lee Trusts8
Miss B Chaggar Osteopath
Mr D Gomez Elayo Osteopath
Mr B J Adams Osteopath
Mr R M Cathright Chalmian
Independent Examiner
A M Reid FCA
McLean Rekl
Chartered Accountants
1 For8tal Road
Aylesford
Kent
ME20 7AU
Approved by order ofthe board of trustees on 27 June 2025 and signed on Its behalf by:
Mr R M Cathrtqht- Trustee
Page 2

dè
8ndent Ex
TUTE OF CLAS
ort to thè Trustees of
Indopendent examine￿$ report to the trusteos of THE INSTITUTE OF CLASSICAL OSTEOPATHY (Yhe Company
I r8POrt to the tharity truste88 on my examination of Ihe accounts of the Company for thè year
30 September 2024.
Responslbllltles and bas18 of report
As the charivs trustees of the Company (arKI also its directors for the purposes of wmpany law) you ar8 r8sponsible for
the preparation of tha 8¢oJunts in acwrdance wlth th8 r8quirements of the Companies Act 20C6 Cthe 2006 ACVI.
Having satlsfled myself that the accounts of the Company are not requlred to be audlted under Part 16 of the 2008 Act
and are tilgib￿ for independent examlnatEon. I reFOrt In respect of my examlnatlon of your charity's accounts 88 carrfed
out under Sectlon 145 of the Charltles Act 2011 I'the 2011 Act). In carying out my examlnatlon I hav6 followed the
Dlrections glv&n by the Chadty Commlsslon undar Sactlon 145(5) (b) of the 2011 Acl.
Indapondènt examlne*8 8tatsmènt
I have completed my examlnatlon. I confiTh that no m8tter8 hav8 come to my attentlon In connectlon wlth th&
examlnatlon gtvlng me ¢au88 to bolleve:
a¢¢ountlng records were not kept in respect of tho Company 88 requlred ty Sectlon 388 of the 2(106 Act. or
the accounts do not accord wlth those records; or
the accounts do not comply wlth the accounting requlrements of S￿￿On 396 of the 2006 Act other than any
roqulremont that the accounts gfve a tru8 and falr vlew whlch Is not a matter consldered as part of an
Independent examlnallon; or
th8 accounts have not been prepared In accordance wlth the methods and prfnclples of the Ststsment of
Recommended Practlce for accountlng and reportlng by charitles lappllcable to charttles preparing thelr accounts
In accordance wlth the Flnandal Reportlng Standard appllcable in the UK and Republlc of Ireland {FRS 10211.
I have no ¢oncem6 and h8ve come across no other matters In connectton wllh the examlnation to whlch altenllon 8houkl
be drawn In thls report In ordèr to enable a proper understanding of the account8 to be reached.
A M Reld FCA
McLean Reld
Chartered Accountants
1 Forstsl R08d
Ay168fi)rd
Kent
ME20 7AU
27 June 2025
Page 3

HE INSTITUTE OF
SSICAL OSTEOP
Statem
forth
Flnancial Activiti
Ended 30 Se
024
2024
Unrestricted
fund
2023
T¢)tsl
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacles
85
Other trading activitles
Investrnent income
70.119
354
76,265
125
Total
70,473
76,475
EXPENDITURE ON
Ratsing funds
50,365
32,721
Charitable actlvitios
Promotion and 8dvan¢ement of classical
osleopathy
19,546
13,162
Totsl
69,911
45,883
NET INCOME
562
30,592
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
59,843
29,251
TOTAL FUNDS CARRIED FORWARD
60,405
59.843
The notes fom part of these financial statements
Page 4

E INSTITUT
SICAL OSTE
PAT
2024
Unrestricted
fur
2023
Total
fijnds
Noles
FIXED ASSETS
Intangible assets
Tangible assets
13
748
16
878
759
894
CURRENT ASSETS
Debtors
Cash at bank
. 2,945
60,802
2.790
63,096
63,747
65.886
CREDITORS
Amounts falllng due within one year
10
(4,101)
(6.937>
NEf CURRENT ASSETS
59,646
58.949
TOTAL ASSETS LE88 CURRENT LIABILITIES
80,405
59.843
NET ASSETS
60,405
59,843
FUNDS
Unrestricted funds
11
60.405
59,843
TOTAL FUNDS
80.405
59.843
The charltable tsjmpany is entitled to exemplon from audit under Section 477 of the Companles Act 2006 for the year
ended 30 Septembér 2024.
The members have not requlred the company to obtain an audlt of Its financlal statements ft)r the yaar ended
30 September 2024 in acwrdance with Section 476 of the Companies Act 2006.
The tnjstees acknowledge thelr re$ponsiblliti8s for
(a)
ensurlng that the charitable company keeps accounting records that ￿rnpty with Sections 386 and 387 of the
Companies Act 20C6 and
preparfng financlal statements whith glve a true and falr vl&w of thè statè of affairs of the tharitsble company as
at the end of each fina￿la1 year and of Ils surplus or deficii for each financial year in accordanc8 with the
requlrements of Sections 394 and 395 and whlch othernlsé comply Nmth the requirements of the Companles Act
2008 relating to financial statements, so far as appllcable to the charltable company.
(b)
These financlal statements have been prepared In aC￿rdance ￿￿th the provisions applicable to chartsble companies
subled to ￿ small companias reglme.
Th8 finandal statements were approved by th8 Board of Trustees and authorised for Issue on 27 June 2025 and were
8lgned on It$ behalf by:
Mr R M Carlwrfght- Trustse
The notes forn part ofthese finandal statsm8nts
Page 5

INSTITUTE OF
SSICAL OSTE
HY
to the Finan
Statements
or the Year End
Ose
tember 2
24
ACCOUNTING POLICIES
Basls of preparing the flnanclal statements
The financlal statements of the charitable company. whlch Is a public benefit entity undèr FRS 102, have been
prepared in accordance wlth the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Ststement
of Rewmmended Practice applicable to charities prepa￿ng their accounts in accordance with the Financial
Rep)rting Standard applicable in the UK and Republic of Ireland (FRS 1021 {effective 1 January 20191,, Financial
Reporting Standard 102 The Financial Reporting Standard applicable In the UK and Republic of I￿land. and the
Companies Act 2006. The flnanclal statements have been prepared under the hlstorfcal cost convention.
The trustses conslder that there are no materlal uncertainties related to events or conditions that may cast
slgnfficant doubt about the ability of the charity to Con￿nUe as a going con¢6m.
Income
All Income is recognlsed In the Statement of Flnancial Actlvilies once the charity has 8ntitlement to the funds, It Is
probable that the income wlll be recelved and the amount can be measured reliably.
xpendltura
Llabililies are rg¢ognised as expendllure as soon as there Is a legal or constructive obllgatton committing the
charity to that expenditure. il is probable that a Iransfer of economlc ben8flts wlll be required In settlement and
the amount of lh8 obligation can be measured rellably. Expenditur8 is accounled for on an accruals basfjs and
has been classified under headlngs that aggregate all cost related lo the category. Where cos18 cannot be
dlredy attrlbuted to partlcular headings they have b99n allocated to acllvftle8 on a basis con51Stenl wlth the use
of resources.
Trade marks
Amortisalion l¥ provlded at a rate of 15% on reduclng balance In order to wrlle off each asset over it8 &Stlmaled
useful Ilfe.
Tanglble flxed as80t8
Depreclalion is provlded at th8 following annual rates in order to vfflte off each asset over Its e8timat8d useful life.
Plant and machinery
15% on reducing balance
Taxatlon
The charlty is exempt from corporation tax on Its charitable activities.
Fund accountlng
Unre8trlcled funds can be used In accordance wlth the charftable objectives at the diBcrelion of the truste&s.
OTHER TRADING ACTMTIES
2024
2023
Subscriptlons and meetings
Book and video sales
Income from course8 held
5,419
1.899
62.801
5,466
8,975
61,824
70,119
76.265
Page 6
conltnued...

THE
TUTE OF CLA
L OSTEOPATHY
otes to the Finan
forth Y
statements - contin
ed30Se
temb
INVESTMENT INCOME
2024
2023
Interest received
354
125
NET INCOMW(EXPENDITURE)
Net Incomel(expendhure) is stated after chargin￿[credItlng).
2024
2023
Depreciatlon- owned assets
Patsnts and licences amorttsatlon
132
155
TRUSTEES, REMUNERATION AND BENEFrr8
Durfng the y8ar. trustees re¢gived £1,784 (2023: £9,773) as lee8 for lecturlng to students.
Trnsteg8' ?xponse8
There were no trustO88' expenses paid for the year ended 30 September 2024 nor for the year ended
30 September 2023.
COMPARATIVE8 FOR THE 8TATEMENT OF FINANCIAL ACTIVITIE8
Unrestdcted
fund
INCOME AND ENDOWMENTS FROM
Donallons and legacles
85
Other tradlng activitte8
Investment income
76,265
125
Total
76.475
EXPENDITURE ON
Ra181ng fund8
32.721
Charltabl6 actlvltlo8
Promotion and advancement of cl88slcal
osteopathy
13.162
Total
45,883
NET INCOME
30.592
RECONCILIATION OF FUNDS
Total funds brought forward
29.251
TOTAL FUNDS CARRIED FORWARD
59.843
Page 7
continued...

INSTITUTE OF CLA
TEOPATHY
the Financial Statem
forth Y
ded 30 S6 tember 2
Inued
24
INTANGIBLE FIXED ASSETS
Patents
Ilc8ncès
C08T
At 1 October 2023 and 30 September 2024
170
AMORTISATION
At 1 October 2023
Charge for year
154
At 30 September 2024
157
NET BOOK VALUE
At 30 September 2024
13
At 30 Septsmber 2023
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At 1 Octob8r 2023 and 30 September 2024
14,469
DEPRECIATION
At 1 Octobar 2023
Charge for year
13,591
132
At 30 September 2024
13,723
NET BOOK VALUE
At 30 September 2024
746
At 30 September 2023
878
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trada debtors
2,945
2,790
10.
CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2024
2023
Accrued èxpen8e6
4,101
6,937
11.
MOVEMÈNT IN FUNDS
Net
movement
in fiJnd8
At
1.10.23
30.9.24
Unrestrlctsd funds
General fund
59,843
562
60,405
TOTAL FUNDS
59,843
562
60,405
Page 8
continued...

THE INSTITUTE
ASSICAL OSTE
Not
e Financial Stat
for the Year End
Ose
ents - contlnued
tember 2024
11.
MOVEMENT IN FUNDS - contlnued
Net movement In funds, included in the above are as follows..
Ino?ming
resources
Resources
expended
Movement
in funds
Unrestrlcted fund8
General fund
70,473
169.9111
562
TOTAL FUNDS
70,473
{69,911)
562
Comparatlvo8 for movement In fund8
Net
movement
in funds
At
1.10.22
At
30.9.23
Unrnstrlct•d funds
General fund
29,251
30,592
59.843
TOTAL FUNDS
29,251
30,592
59,843
Comparative not movement In fijnds, included In the above are as follows..
Incomlng
re80urcas
Resources
expended
Movement
in funds
Unrestrlctsd funds
General fund
78.475
(45,883)
30,592
TOTAL FUND8
76,475
145,883)
30,592
A current year 12 months and prfor year 12 months combined position Is as follows:
Net
movement
In funds
At
1.10.22
At
30.924
Unrestrlc10d fund#
Gener81 fund
29,251
31,154
60,405
TOTAL FUNDS
29.251
31,154
60,405
A current year 12 months and prb)r year 12 months comblned net movemenl In funds, inctuded in the above are
as follows:
Incoming
resources
Resou￿e$
expended
Movement
in funds
Unrestricted funds
General fund
146,948
(115,794)
31.154
TOTAL FUNDS
146,948
1115,7941
31.154
Page 9
conttnued...

THE INSTIT
F CLASSICAL
THY
e Financial Stat
for the Year En
30Se
Continued
tember 2024
12.
RELATED PARTY DISCLOSURES
Related paty transactlons are recorded in note 5 to the financial statements.
Page 10