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 t*arity 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 c*tw)*.
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 OctoL*r 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￿te*j 2 oloui
FINANCIAL REVIEW
Prlnclpal lundlng #our￿•
Thè main 80urces of incomo tho 1•C*r￿ arg Iho fee8 for provkjlro FQ8t gr*1[￿ t£*￿9$. cwference8.
wrykghopB. et& and anmal subtcriplkn fé88. Thg UK dlploma ￿ da8sk81 ostocythy cours? ¥pw a hspnty4nonth
cycle and 98minarn are cfien pa*J for lust before •ach sèMI￿r. Tt¥¥ Ihat that theTO can 8 fy•MIn￿ In ono
fingndgl ygar and 2 In Ihe next wh*h 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 ger*rnly tr) enabl8 th8 t1•N¥￿ cl •du¢•t*x￿ 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 r*i.
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 g*vOmi￿ 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￿ fr*r
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￿nd*nt •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 enOt*d 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 SeL*cns 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 rec*W 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 L*n 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 h*Jws Ihey have L*en 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&A*d
NET W¢OMEI(EXPENDmJREI
Nat Inc¢mellexpendlthl M stat8d after¢trwgirfcrethlrvJ
24
Doprec4qtk)n. fMr*d 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 r*t 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¢y*s".
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
G8r*ral fvnd
141.ff14
1152.5171
(10.8431
TOTAL FUMD8
141.674
1152,5171
(10.8431
12.
RELATED PARTYDISCLOSURES
10