2025-09-30-accounts

ReG￿TERED COMPAlff NUMBER.. 02755034 (England and Wal¥l REGISTERED CHARrrY NUMBER: 1020193 McLe8n Rekl 1 For$￿ Ro&1 Aywoftl ME20 7AU

THE INSTITUTE OF CLASSICAL OSTEOPATHY

Contents of the Financial Statements for the Year Ended 30 September 2025

	Page
Repor o the Trustees	to 2
Independent Examiner's Repor	3
Statement of Financial Acivities	4
Balance Sheet	5
Notes to the Financial Statements	6 to 10

OF CLASSICA OPATFr ort of th8 Trust ernber The trustees vtho 8r8 alw direclors of the tarity br th8 purp(xes of the Cm)panies Aet 20C6. prgwt their report %wth Ihe finawal 8tslements of the alarity lor the year end￿ 30 sept￿fiL￿r %)25. The trustees h8ve adwted the prov&wJns Of ArAx>unbng aThJ Rep￿tiNg by Charilies.. Statement of Recornmend8d Prxtic8 to charrtbs prewlr¥J th8f o)unb In Aecordance with the Finanod RepNb"NJ StsrKJard the UK arKI RepubllG of Ireknd IFRS 1021 leffedive 1 January 20191. OWECnVES AND ACTMTIES Obj•￿1￿8 #nd alms The objectives olthe tharrty we th8 arvj ctw). ACHIEVEMENTS AND PERFORIIANCE charftsb￿ •ctlvlti During the year the In81Iut• rnn • O￿tere1￿ ￿ gr•Jua￿l Iha flrst o)IM)rt tsf dlpknw 8LJdents In th8 UK. In OctoLr 2024 we 81wbJ a r￿W ¢xhort for the dipbma ¢xwfB8. ICO a second post gr&Juale D)ur¥e in Fln18nd. It h￿P￿ delNef a diFA¢yna o)ursts In Itaty and a post grèJLJale ryjurse In Spaln. In tamts of m8rnborshlp the Instituts had a slighl drop in nurntrKr8. A new web8ite was wvnt Ivg durir& Ihi8 year. r8n a numbar of webinarn ft)r mernb8rs ￿ ￿pr￿tej 2 oloui FINANCIAL REVIEW Prlnclpal lundlng #our￿• Thè main 80urces of incomo tho 1•Cr￿ arg Iho fee8 for provkjlro FQ8t gr1[￿ t£￿9$. cwference8. wrykghopB. et& and anmal subtcriplkn fé88. Thg UK dlploma ￿ da8sk81 ostocythy cours? ¥pw a hspnty4nonth cycle and 98minarn are cfien paJ for lust before •ach sèMI￿r. Tt¥¥ Ihat that theTO can 8 fy•MIn￿ In ono fingndgl ygar and 2 In Ihe next whh effects 1kngnd&l r•wtirq. RM•p4•• polley rhe In8titute r8qulw r8asonat4& reser¥e8 kn fu￿1 laffJ8 ￿lha￿l￿5 cl prxtiOwrs kn devebp and dfrI￿r p08t waduate cour888, confer•nw, orkshw. stc. and gerrnly tr) enabl8 th8 t1•N¥￿ cl •du¢•tx￿ wen18 m&y not t lem￿nandThJ. Golng ¢onc•rn The ICO ha6 Inve81ed I￿)Ur¢$8 In d襢k¢J • rKe8￿ce IhrougfvyJl Eury)Fe. fiJrth8r d•v8btMrrfJ r¥btDnshlpB w￿h th Uttjephn Cantro in Ireland and the Atiq8 S¢hoc4 cl Owy in Finl&ThJ in partbxlar. Th? tr￿le9$ feel thal devol0￿r￿j Ink8 vjtth InBJtuth around Eurcpo to Iho ICOB ri. In the LM( we 8UC£•58fv1y ran and CryTylgbJ flr8t diploma r)ur8a and wjll a BecoTrJ b9kIn￿ In October 2024. We will k)k At irnpbrwbry gyslems Ihat may enabkn hig￿rmoM￿[sh￿) reteTrti￿ forward& 8TRUCTURE, GOVERNANCE AND IIANAGEIIEKr Gov•mlno doeum•nt The charity h Contr￿￿￿ by its gvOmi￿ doaJrTw¢ • (IWJ ol tru8L c1)rAI￿ a Ilmlttd ¢ompony. Ilmhed by guoranlee. 88 d&finad by tho Cornp8n￿B Act 2c￿. In the event cl any of lh8 tru8tee# rpsb3nir¥J, the rem91r￿r#j )ukl ￿ to a aFpointse has 8hcwn Intefost and ¢x)rnmitmont ¢)V8r 80vw￿ y8arB towJrdB the ¢tslty. REFERENCE AND ADMINI8TrATIVE DETAILS Reglstered Company number 02755034 IEngLqnd and Wdes) R8glstor•d Ch•rfty numb•r 1020193 Regl8tgr•d ¢ffl mber Top 148 Bridae Road Serisbury Green S￿Jthllmptc Harnpshir8 S031 7EJ

UTE OF OPA ust ternber 2025 for the Year En Tr￿te¢¥ Mr C P Batten Trustee Mr H Le8 T￿stee Mlss 8 Chaggar 08teopath Mr D Gomez Etayo Oste￿th Mr B J Adams 0st￿p8th Mr R M Carlwright Chaimw) Mrs S Almondras Tnjstee Ind8pond8nt Exarnln•r A M Revj FCA kLean ReKI charter￿ A￿ntsnts 1 Forstal Rowj Ay185f(xd Kent ME20 7AU Apwoved by ord8T board oftrustees on 25 ar*J $bJwJ on is teh8¥ty. Mr R M CaTts¥rkJM- Trustee P￿2

end THE ort to the Trust ssl L OSTE kndependent•xamln•r'$ r8PQrt to th• tru$toes of THE INSTrruTE OF CLASSICAL OSTEOPATHY Ilhe Company? l ￿port to tho charty trustees on my gxamin8tion of the ￿(y)unt5 cl Ihe Company frjr Iho yèar èrK18d 30 Septern￿r 202S. Raspon$lbJlltl•s and bask of ￿port As th8 tharitys trustees ol the Company land also its direc4or8 for the purpo885 of (xjrnpany lawl you are r05pQ¥ls1b￿ frr the preparalon of the acr￿Unts in awordance wlth the requlremgnts ol Ihe Companles Act 2006 Ilh9 20(K8 Adl. Having satisffed mys81f that th8 a￿Ounts ol the Company 8r& not requlred to be audlted under P8rt 1f of the 2006 Act And are diglble for independent exarnlnatlon. I report in ro¥pecl of my examln8knn of your ch8riVs actt)unt$ as carfied out under Section 145 of Ihe CharStie8 Aci 2011 2011 Aot'l. In ¢8rrying oui my examinalon I hgw folkjwed the Dlrecuons glven by the Charity Comrn1s61on under SectK)n 145151 Ibl of the 2011 Act. Indo￿ndnt •x•mlnerf8 •tatem•nt I have ¢ornpleted my examinats'on. I c￿firrn that ￿ matl8r8 have CLJmo to my attention In ￿nneCt￿)n wlth tha examlnatTon glvlng me cau8e to bglleve.. ccounUng re￿rdS wèro not kèpt In rgspgct of the Company 88 roqulred by Sedlon 386 of Ihe 2006 Art or the accounts do rLOt accord wrth those r8(ord6', or the account8 do not CoM￿Y wlth th8 accounung raqulrèment¥ of Sectbn 398 ol the 20C6 Act othgr than any reqU1￿M￿nt that Ihe accounts give a true fatr vSew vthkh 1$ not a matter con8ldered 88 Part ol an indgpand8nt exarnlnallon,. or the accounts h8V8 IK)I been prepared In accLJrdance ￿th the mèthod8 and prlnopb6 of the Stat6ment of Rgwmrnended Praclce lor accounting and repDrting by charit188 lappllcable to chartt￿8 prapadro thèlr 8ccounts In accordance wlth thè FlThancbl RgPQrtlng Sl8nd8rd 8pplkable in Ihe UK and R&publlc of Ira18nd IFRS 11r211. I havè no CO￿9M8 ond hav8 t￿m8 across Th) othar matters In connecuon with the examI￿tIOn to whKh attgntlon $hould be drawn In thLg In ord•r lo gmblg a proper underBtandlng oftha acujunts to bts r93th￿. A M Reld FCA M¢Lear¢ Reld chartered Accountsnts 1 Forstsl Road AyLeslord Ktsnt ME20 7AU 26 June 2028 Page 3

THE INSTrrLrrE OF ICAL OsTE￿JATHy Statement of Finan Activilies 2025 2024 Total nds fvnd INCOME AND ENrKI5￿IENTS FROM Othertrading Inveslrnenl income 70,932 269 70,119 Total 71.201 70,473 EXPENDITURE ON Ra5$￿g fund¥ 44.213 SO,365 Charltabl• 4th111•• Promo￿0￿ ond advar￿￿nt ofcknkol 06t6opathy 38,870 18.048 Other 1.723 1.500 Tot•1 82.6C 69.911 NET INCOMEIIEXPENDrruREI (11,405) RECONCLIATION OF FUNOS Tot￿ lund8 br¢)utht fowrd 80,405 TOTAL FUNDS CARRIED FORWARO 49.¢x¥J 80,405

NST an ber 2024 Total furKI8 Unrestrlclod Jnd IntaNJ￿e as88ts T8ngibte assets 11 13 746 759 CURRENT ASSETS Debtors Cash at bank 1,782 58240 2.945 63,747 CREDITORS Amounts fall￿￿ due wiNn one year 10 (11,8671 14.1011 CURRENT ￿￿ETs 48,355 59.646 TOTAL ASSEfs LESS CURREMT UABIUTIES 60.405 49,0(K) ,405 FUND8 Unre4rictgJ 11 49,(KX) 60.40S TOTAL FUNDS 60.405 The tharit8￿e compary ts enOtd to exenWbJL frryn 477 Corrp8nk85 Act 2Q)6 for the y endwj 30 Septemb8r2025. Th8 rnernbws Th)t r8quirBd th8 oblain w wjdit of ts Ilnandal #atern9￿ 1he 8TrJ September 2tr25 In sec￿ 476 oflhe Act 2C(fA The tru8te8s ackn¢￿the1r resp1￿1)I1￿85 fur {al ensuring that the ch8rrlab18 a)rnP￿y keeps aLwJnthvJ r8¢rd5 that o)mpty wilh SeLcns 386 and 387 of t Companies Aca 2006 aThJ preparing finartAI statements gve 8 and lair vlew of the slate of affwr5 cl Ihe tharilabb ¢xJrnpany as at th¢ and of exh fina￿￿ year and of Ks >jrp￿ LY ￿tc11 for eath ffirorK¥al year tri accordan¢e wjth the requirements ot SeclKJns 394 395 otsr¥￿e o)mply the rwwirBrn8nts of th8 Companbs Art 2rJ)8 relating b ffnanQJ￿ atgrn¢rts. ￿ faras apPr￿ab￿ to th• L*aritabl8 Ibl sUbi￿t to Ihe small ecvnpank# reglme. The fin8n(x818talements I￿re ty the Bcornl (rf Tnths aTrJ WJthcffi￿ for issue on 25 Junè 2026 and were sNJned on its ￿half by. Mr R M Trustee

THE INS LA&S￿AL Notes lo the Finan for the Year En Se tember ACCOUNTING poL￿lEs The finarria 8taternents of Ihe charitable company. i8 8 putdK tenefft enty under FRS 102. h8ve been prepared in accordance ￿1h the Charites SORP IFRS 1021 Ac￿untiThj and Reporbro by CharIts￿ Stalement of Recofftm8nded Practice applkabk lo tharthes weparirq Iheir aw)unts in accordance wth the Fin8nci81 Rewrting Standard ap￿[Cab￿ in the UK a￿1 R8PUbl￿ of Irela￿ IFRS 1021 leffBCtiv8 1 January 2019}'. Financlal Rerorting Slandaré 102 Tr Financaal Rewtir¥J StaTrJaryJ 8ppYTrble in the UK and Rewblic of I￿la￿. the signTftant doubt abr￿ aixfity olthe thwity to ccffitinue as 8 wng CL¥1¢¥￿. All income i% recLwised wi Ihe Slatemènt d FIna[KA￿ Athvitw On￿ the tharty has ènliUThnt to the it is Yobabl8 thatth¢ WIU te recW and the an￿￿t can LE mgawrgd rellably. Expendltur¢ abitrties 8rÈ roov￿8￿ as eyFerAIthJTe as sc#)n as the￿ Is a wl or ￿￿38￿0￿ cornmitbng the arity to that experKJthre, I Is probth Ihat a Ira[￿r rf e¢>)rKMnK benefits wl be reqLtired in 5elU8tn8nt Ihe amount of the oblhJatrM Ln be ￿￿Ted ￿r￿tty. EX[￿Il￿1re 15 arxxjunted for on an accruab basi5 and has b88n da¥sind under Wings that tygrgJate atl cost relatwj to tho ￿t&￿ry. Where costs cannot bo (tiredy attributed to part¥)Jlaf hJws Ihey have Len allxstsj to xbvhtes C￿ 8 b8sis rx*nw8tent wlth the use Trade marks A￿K)rtsation pro￿ at a rats of 15% on reduc¥￿ balaytt k) c¥thr to Vlrfte dt eath 8388t estimated U88ful lrfe. Tanglble fixed a$￿ts Plantand . 15% Ta￿thn Fund xcounting OTHER TRADING ACTMnES 2025 2024 Subxripti￿S aThJ m8ètirffJs Bwk and wdeo sales 5,419 1.899 62,801 1.958 70.932 70.119

INSMTLrtE OF CLA OSTECPATHY ancial Stst8rn En INVESTMEKf INCOME 2024 Inter¢•t rec&Ad NET W¢OMEI(EXPENDmJREI Nat Inc¢mellexpendlthl M stat8d after¢trwgirfcrethlrvJ 24 Doprec4qtk)n. fMrd a55ets P8tsn18 and Ik4nce8 amorb8at 132 TRUSTEE8' REMUNERATION AND BENE DurirYJ the yo8r, Inmtees f20.K15 (2024.. £1.78418B fe￿ lo 8tLthnt Tru•t•tt' •xp•nM• Soptsmber 2tr24. COMPARArnVE8 FOR TIE STATEMENT OF MAMCIAL A¢TMTES UnT••trktsd INCOME AND ENDry•WEIU8 FROM Other tradlro aclW•8 Inmtment Iwxffle 70.119 T•tsl 70,473 EXPENDITURE ON Rablry funds Ch•rttabl• •thttl•• Promoth)n th4nc•)xnt oldA8de ost8CP8thy 18.046 Totsl 69.911 NET INCOME RECONCLIATIOK OF FUNOS Total funds brought forwaTrl TOTAL FUNDS CARRIED FORWARD ed...

THEI STEOPAT ued for the Year End INTANGIBLE FIXED ASSETS and Ilcence5 COST At l Oclober2024 arKI 30 S8pt8mb¥r 2025 170 AAIORTISATION At 1 Octoker2024 Charg8 for year 157 At 30 Septernber 2025 159 NET BOOK VALUE At 30 September 2025 A130 September 2024 13 TANGIBLE HXED ASSETS Plant aTrJ COST At 1 OdobeT 2024 and 30 September 2025 14.469 DEPRE¢￿TION At 1 Odob8r 2024 Chary8 fcf year 13.723 112 At30 SaptèmbÉr 2025 13,835 NET BOOK VALUE At30 September 2tr25 At30 SaptèmbÈr 2024 746 DEBTORS: AMOUNTS FALL'ING DUE wrrHIN ONE YEAR 2025 2W24 Trade debb)rs Othèrd8bto Acclued income Prepayments 151 1945 890 1,782 2,945 Page 8 continued...

TEOF TEOPATHY ial St8lements- ded 10. CREDITOR3: Amouiifs FALUNG DUE Y41THIN ONE YEAR 2￿24 Tr&Je c￿drtO ACcrL￿d expense8 6.798 4.869 4,101 11.667 4.101 11. MOVEMENT ￿ FUNDS n￿¥emOnt IA At 30.925 1.1024 Unrnstrl¢t•d fu Gènor81 fund 111.4051 49,c#)o TOTAL FUNDS eAI,405 111.40SI 49,c#J) N•t n￿¥9ment kn fund8. Irxlwjed kn the atrn arè 88foltr￿. Movom6nt In funds Generd fund 71201 182.6CK8 111,4051 TOTAL FUND8 71,201 (82.606) {11,4051 ¢¢Mp•raIl¥￿ for mo¥¢M￿rt In lunds At 30.9.24 1.1023 In luThJ8 Unr•t￿thd fw G•Mrg1 fimd 59.843 80,405 TOTAL FUNDS ),405 ComparBtivg rt rrK)vement In fvnds. I￿￿jed Wi lh• as Ints)mirrfJ Re8ources r8aourc•s ¢xpend Movemenl In fiJnd8 VnreJtrfd•d fvn General lun 70.4n (89,9111 582 TOTAL FUNDS 70.473 ie9,9111 562 Ptye9 C4)nllnued...

THE INSTrrLrrE OF CLA Not&s to th Fi al Slal for the Year End￿ 30 - contlnu 25 11. MQVEUENT IN FUNDS-eontinued A oJrr•rtyear 12 nKffiths aThJ pthyyear 12 ThbJrth5 0)rnbined is as ftl¢ys". N•t moVe￿￿nt h fur¥J5 1.10ZJ 1.9.25 General fund 110.8431 49.lYJO TOTAL FUNDS 110.8431 49.000 A oJw8nt year 12 rrb)nts aThJ 12 nx)ths ¢xIn￿¥￿￿ nBI rn0v9rr￿nt in fvThls. inthdod In Ihe #L￿8 arè 8$ foll In fvThJs Unr•strict8d furyls G8rral fvnd 141.ff14 1152.5171 (10.8431 TOTAL FUMD8 141.674 1152,5171 (10.8431 12. RELATED PARTYDISCLOSURES 10