2023-08-31-accounts

Charity regislrgtion numbtr 1026049 ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE LEGALAND ADMINISTRATIVE INFORMATION TrustttS M R Siedall J F_ l.aiiTenc¢ T A L Dei'eTe IApkN)inkd 6 May 20241 Charitv number 1021dM9 Registered office Ilradbury Ho 6 Sthiion Road Easi GTinsie RH19 IDJ Indeptndent tAAminer Darren Harding AC'A FCC A DChA Ri¢h)rd PlaL¥ Dubwn S¢rvi¢¢s Lirnil¢d 1-7 %iaiion Road Craii 1¢).

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE coiYrENTS Page TrustLh Inde￿n(kn1 examinerfs re￿rn Siak'meni of financial aciiviiies FlulanLL yhLYI Not¢¥ io ih¢ linan¢ial stsi¢m¢nts 6- 12

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE TRUSTEES, REPORT FOR THE YEAR ENDED 31 A UGUST 2023 The truskes pre5eni their annual rer￿ and financial sthkments for the yearended 31 Augusr 2023. The financial stalemenis have iK¢n prepared in accordance i¥iih the accourhiing p)licies sei out in notr I to the financial taieni¢nL4 and cornpl}' %4"ith tht chariiv'4 inL41 de¢d. Ihe Chariiies Aci 2011 and "Accouniiiig and Re￿7nI11g hy C.'haTiIi¢.4'. 8i¢il¢m¢nl i)I' R¢¢()tntn¢ndrd PracliL¢ applirabl¢ to charili¢s pr¢paring th¢ii accowiis ill ￿L()[(la￿L￿ 14.ith th¢ Fin prui'i\urish h¢lping tN)Ih ¢hildr¢n and *dulLS iowards a b¢ii¢r quali¢> ofiili.'I'hi% v¢ar ￿.# hdvL ni>iL'd an InLrL'J￿. In LhildrL'n ii%iiin8 dLts8ncl￿'d M-iih l.on8 C'oi-id 4Lnd iiL' hai'L' al%Tr ￿'Ln inLfL'diL'i in LhildrL'li WIIII LdnLir. 'I'IILSL LhildrLn. as with LhildrLn ii'iih ￿￿rOl￿gi¢al challiiigcs such &% ccrcbral pal%). and duiiim. aTL all rLTr)rtLd i() liavL k'nililLd in mdn), LnL(ILirJbting from knih hi'tLrbaric ox!'gLn IlK'rap)' and itK" %ci)1s1)n'liLhniquL. 'I'hL inl¥rnil inLria%ingl> allow% us io Irain par¥ni% M-ho ph)'sicall) visit us in ihi koLwn'lcchniquc. 'lThi4 lia4 pn)vid a (Ind¥rlul hrlp l(Ir (hild￿n with n¢urologiral rhall¥ng¢5 inrluding tho with aulitsin. (l￿braI pal$> anLI &'v¥l(Ipm¢ntal d¥la}, 'I'hL LhJriii LiJniinuL$ 10 run (>n d vL'ry- %mall bud8L•I. and IVL afL' Lmin￿.￿￿.nl1I- LxifL'mLI) gralLful for donlliions. Inindful ihai lin￿L£s fi)r p￿￿lni.5. oftl'n binglL' mi>ilK'p rK,ding our hLlp for thLIT ihilli￿n. c4>nI1n￿ iiTr FL. diifiiuli. The work do and lis backgroiind 15 uniqw. Mc ar¢ fortuna1¢ lo have a long Manding and dedicalcd PalTon in Thc Ci)Ulllis ondi% hav¢ IKxn bl¥.kKd ihis s'¢ar b) donaiions Wtning Io us Irom ilic CAI.- J4ank" fiff R.?()h."I"his Tnonci lia4 USLd lo h¥lp latnili¥s on Iiiw inrom¥5 to r¥r¢i%'4 ItrK'rap). ott Ik g¢ncral mainnattw ofour buildin8 Jnd h¥Jling our building during Ui int the ill health of John Ciatdiner. a truse and volunteer. ￿'hO fomierly very Lliwelj lup￿AlVe uf ihe Lhdritfv s M￿%. rteeds. FingD¢iAI rtview 'rhe CharilN' retx)n% an incorne ITQrn charitable aclii"ities ol- £92.574 12022.. £%4.4041 and donations of £8.296 12022.. £7.4951. The rtei exp¥nditur¥ £3.389 1?022." income £3.558I. Resen'e5 polici. "or tnany y¢ars th¢"ITusi¢¢s 5¢t th¢ IwE¢i kY¢l of ￿5¢￿¥¢5 lo tnaintsin. iih¢tr w>55ibl¢. suifiri¢nl tr5¢rve5 for up to 12 month5 eX￿ndituTe in urder lu prvvide Financi￿ svdbilil). The free reTh"es ai 31 .4ugus12023 were £78.633 12022.. £74.6221. P38¢ 1

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE TRUSTEES, REPORT (COI¥TINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Struelure. governAllte And managtmtnt ThL Lhdiilv 15 LUtiStilulLd b) a 19¥3 Declaration ofT￿￿13nd Tegi51L'fL'd ￿lIh the Chdril> CotThtni55iunLT5 under Lh3til)' nuiiilK'r IQ26049. ThL Trusi has IK'Lll Tr￿lL￿ bi a numlx'r of supplLmLnial dLL'ds SLhLmL ofihc ChaTiI)' Cotnniissiuns dalL'd 22May2QOI. The trusiees who setved during Iht J'ear and up th the dak orslgn81u￿ of the financial stsm¢nts were.. M R sILd￿lI J F. l.a1¥￿￿¢< T A L DLvere J (?ardin¢r IApw>iiiied 6 Ma% 20241 Itkc¢&sed April 211241 ReLruiEniettl llpjd Gppoininjepjt dlirusiees 'I"he.I"ru.￿lniinue i() ¢n8ure Ihai rrt)licie.s and pri￿vre$ nece&%arv far Ihe Introduciion and of any neil, I"ru4lee l()Il¢?i%. Ihi guidLlinis ()I' Ihl L'hariii Q'cimrni%%iun. -Ifu%IL'es arL' aP￿lin￿"d It￿ ul. skills NquirLd and iirc rLLiimmLndvd b> 4xiyiin¥i Irusl¢Ls. C)ryiini.suiinnol siruciure 'I"hi L'hurili. 1% nin bi o %rnall leum of dcdieaied ￿0VIC who aTe re%rATrnsible for Ihc iTLsirvclion of the Ihcrnpcuiic Icchniqul. IIIL d44iiiiin% Jr¥ und4rtJk¥n lh4 C'h4￿11￿ % Clini¢al l)ir¥¢lur Kldna&¥r. M4 yriur li) h¥'inb di4iu%%¥d Milli Th¥ 14din durin¥p inliirmdl Iir IcimiJl siall. m¥¥lirtgs. 'fh¢ ItUSi¥'S h)V¢ ¥tisiifL'd ihai all Jppr()prisi¥ m¢&%ur¥'S hg1'¥ iK'¥n Put in pldLI IITr pri)ieLI the Lharityand li.% linance% from major ri.sks. 'rhL trusiL*.%' rep(>rt w&$ approvLd by the floard of Tr￿sECt%. '[' A l. l)Ivi 'rru5ttt DJti'. ar/4 P38¢ 2

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ADVANCE: THE INSTITirrE FOR THE SCOTSON TECHNIQUE l io Ihe INsiees on examination ol (he fir￿ncial sthtrments of Ad%'ance.' The Instirutr for the Sc4)tson Technique lthe charity) lor ihe >ear endtd 31 Augus12023. Responsibilities and basis of ￿POrt As IhL IruslLiS ol. IhL Lharil) >ou are resrthsible for the preparniiot) of the financial ststrments in acc4)rdanct with the requ1￿Men(S ol'ihe C'harities Aci 2011 lih¢ 2011 Acti. I ￿tHIrt in ￿SpeCt of m). ¢xamination of the charily'.4 financi￿ %thtrmenLS cwried out under s¢cii(bn 145 of the 201 l Act. In arri'ing Iiut tn& ¢.X¢unina¢iun I hav¢ folluThrd all appliLabl¢ Dir¢rliuns giv¢Th bN' th¢ Charil>' Cotntni55iun undir LLlii)n 14515Xbi ul'ihl 2011 ALI. Indeptniltni exAmintr's stAtemtni Yi)ur dLliniii)n ]% dra￿￿ li) lh¥ IJLI Ihal thL chaTiI)' has PTipar¥d fJnanLial in accor(lanLL ￿'1th AccouDiin¥ and R¥pi)rtinb b} Ch¢iriti1s pr¥pJring Ih¥'ir a¥¥uunts in 14iih ih¥' FiThiLnii#l R¥FX)niTh¥ SiJnJJr(l Jppliiabli in Ihi IIK dnd RLpubliL ol. IrLland IfRS 1021 in pr¥fEfL'nt¢ ts) Accouiiiing and Rep)rting b>" ('harill¢S." Siaw'Jn¢n( of R¢¢oinin¥iid¥d PrdLIILe ihsiied on l April 2005 which is referred io in ihe exiani re8ulaiion5 bui has no￿ [￿en M'ilhdra￿.n. un¢JLr%tand thai Ihi% h&$ dDnL in order for financial %thmenL% to provi(k a Iruc and fair vicw in accordanL¢ with (iLnLrally ALLLplLd ALLounling l>raclicL etT¢ciive for r¢wbrting k'ginning on or aftLr l jI￿v￿r> 21115. I havi ¢()mplil¢d my ¢xaminaiiun. l ¢onfimi ihai hav¢ ¢om¢ ￿ my aU¢ni￿n in conn¢¢iion wilh lh¢ ix&miiiaii()n ¥ivingi m¥ iilll¥ li) IK.li¥V¥ Ihol irt onv mai¥rial r4,%￿1.. ii)uniing Nii)rdi Ii'LfL niii kipl in ILr￿LI of IhL' charity rcquiTcd b). Kdion 130 (Ifthc 2UI l Acl.. or thL lindnLial %ldlL'mL'nis di) not #¢Liird with I￿1$¢ fL'C(ird%- or thi lincilliiiil %lciliTninli d() Th)1 L(Impl) iyiih IhL' appliLahl¥ r¢guir¢m¢nls Con￿ming fi)nn and Lxinlinl i)facci)unt% ￿.1 (iul iii lh¢ C.'hJrilii% IALLciurtls and R¢gylalions 2111111 (Iili¥T ilian an%- ￿qUIr¢i11¢1It Ihai Ihl a¢¢ounts a tru¢ aiiJ Imir whilh i) niTrl H malL4rwn>id¥'f¥'d ai pth of an lnik.￿lI{k.tht ¥xwninJlion. I ha¥L' n() Liin¢L'm% and have LomL' a¢n>ss no oiher mailers in LxinM'LllOll with ihe exllminttiion 10 which aiieniion %hi)uld he dr￿￿'n in IhiN rLSX)rt in i)rÉk'r 10 inablL a PTorKr undLtsundingof Ilk. finaniial 4LqILmLni* iu ￿. rLaLhLd. Darren Il•rding AC-Atr RiLhJrd Pl4lLL LK>b￿lI Sirwiilb LimiKMi 1-7 Station Eioad Craw'liy C-,1 DC-hA Dated.. .12.09.2024....................... P38¢ 3

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE STATEMENT OF FINANCIAL ACTIN'ITIES INCLUDING INCOME AND EXPENDITURE AccouNr FOR THE YE4R ENDED 31 AUGUST2023 Unrestricted funds 2023 Unrt5tri¢ted runds Rt5tri¢ted runds 1022 Total 2022 2022 Noits Income from: Dondiions and ILgilLj¢S a5 restated 8.296 92.574 7.495 84.404 7.495 84.404 InvLsimLnis Totil income I1￿.901 91.901 91.901 Lxpenditure on: 104.290 88.343 88.343 Total txpenditure 104.290 88.343 88.343 Net in¢omellexpenditurel 13.3%91 3.558 3.55X .1 innslir% ￿.(￿Lun funds 2.855 12.8551 Othtr rt¢o#ni*ed Roirti ihd Iosst$'. 7.4(Y) Net movement in funds 13,3891 13.¥13 12.8551 10.95N ReconciliHtion of fund5= l.uncl halanLLS 411 l %LpiLmbL'r 2022 A8 originalli r¥'PQrt¢d Prior >ear adjusimint Ai rL'italL'd 74.622 7.41MJ 112.022 Y.21J9 2.855 71.1104 68.209 2.855 71.064 Fund bllantes at 31 Augujt 2023 78.633 82.022 82.022 The %iatement of finanLial a¢ii%'iiie% It￿l￿deS ajl gains and rethgnised ith the s"ear. All inLome and expenditure derive rrom Loniinuing aillllliis. P38¢ 4

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE BALANCE SHEET ASA T31 AUGUST2023 2023 2022 15 reatated Noies Fixed A55e15 langibl¢ a55tls 36.353 41.906 Lurrent 15sels t)ebts)r Cash ai bank and in hand 12 8.271 36.825 5.394 36.601 45.096 41.995 Creditors: atnounts falling dut within one year ij 12.8161 11.8791 N¢t ¢urr¢n¢ sg¢ts 42.280 40.116 T¢btal ggttJ less turrtni li#bilititJ 78.633 82.022 Net Assets excluding pension liability 78.()33 ¥2.022 The uf the ch4rity Ilnr¢%triLIL'd lund% 7%.Ci33 82.022 7X.().33 'I'hL finanLial.StsLIL'menis were aprKovL'd b%. the Irusieeson......................... T A L Div¢r¢ Trustet G/er/4 gei

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 A UGUST 2023 Accounting polities Charity information AdvanLL." ThL Ins1ilutL for Ilk. Scotson TLLhrtlqUL IS an unincor￿)[#1cd chatilS Il'iih a irusl dttd dak,d 20ih Jul) 1993 and lasi updaitd ai 18ih Ociokr 2011. llie rtgistered offict is.'Tlie Bradbury House. 6 SL21iOn Road. Easi GrInS￿ad. Il'esi Sussex. RH19 IDJ. Acc¢bUntin% ¢onvtntion The IIiioiiLlI?1 siaienitnis Iiaie betn prepared in accordance iiiih Iht cliariry s Injsi deed. C"hariiies ilci 2011. I.-RS 10? 'rhi l.'iiiaiiiial RLN)rting %iandard applicable in Ihe IIK and Republic ol. Ireland." l-'I-.RS 102-'1 aiid Ihi C'hariiiL% %()RP 'AcLouniing and RerN)rting bi L'hariiiis.. %iaiemcni ol- Rcioinminded l>rnciilicAble 10 charilic% PTL'Pill'ing thcir acuiunls in aLL()rdanLL wilh ihe FitWlLial KL"tx)ning %iandaTd applicable in the 11K and Kcpuhlic ol. Ir¢lan(I (F'R% IU21 l¥lliLliv¥ I Idnu¢U) 20191. TtK' Lharilb is a PubliL B¢nLlii I:niii% d¥fin¥(l ￿ FR% Id2. Th¢ chariiN has iak¢n advanthg¢ of th¢ pn)visions in the SORP for ¢h&riii¢s noi kn prepwr a Siakm¢nt of Cash Flows, The tinanci￿ryI %lalLmenis hal'c dcparted trom Ihc C"hariiies IAceounis and R¢￿n￿l Rcgiilaiion% onl). 10 ihe cxicni rL4uifLd 1<1 pri)vidL a IruL anJ lair ￿1<￿.. -l-hi.s dLparturL has ini01vL￿ loll(iu'ing IhL %iaiLiiiLiii (Il. RLLI)iiiinLiidLd l)raLtlLL l()r ihuriiiL% uppINin¥i l.'K% IU2 ruihl'r than IhL' i'lrsiun ot'tsK of Iiecomm¢ndL'd l¥aL'iicL which 14 rLlirN'd in th¢ RLbpulalicin% bui %YhiLh has 4in¢L wiilmlram-n. Th¢ linan¢ial %i•i¢m¢nis Ar¢ pr¢N¢d in _Slirling. Ivhi¢h is th¢ fu￿10￿1 ¢¥¢￿.￿¢1 of ￿ ¢hari¢y. mon¢ti￿. uini>unL4 in thesL' linanLidl %iatenienL% are routmled 10 Ihc neaTe%l £. 'I'hL llnaniial %iak"mints have k'Ln prLpared Un￿.r historical cob1 convLniion. Imudifia 10 includL ihL rLvaluatii)n i)f INLhi)Id pn)r￿nIf their charitable objeclive$. R¢stricl¥d funds arc Subj￿1 to 5FKcific condilions b% donor5 or grantor5 a5 lo holi th¢). be us¢d. The purpK>5¢5 and U5e% ol-lhc Te.giricted fund.￿ are sel out in thc rt(rtes. to ihe financial stslemertts. 1.4 Income InLomL is rLcognid whcn the charit). is ILga]l)' eThiiiied ￿ li aftL'r wfom)aMr condiiions havl bcen mci. IhL amounts can ￿ m¢&surLd rcliably. atwj li is probable lh￿ income ivill r¢ceiv¢d. Cdsh dunaiiuns relugnised reLipt. dontiiiuns ￿ teLugrtised the Lhdril) hds. been ￿?1]ried i)f Ihe donation. unlcss rKrlorniancc condiiions Tequirc dcferral of thc amouni. Incomc rccov¢rdbl¢ in relation io donations recLjVLd iindLr Gift Aid or d¢¢ds of co%enani is recognised ai the lime olthe donation. Legacies are reLY>gnised on receipi or otherwise if the charii) has nDiified of an impending distribuiion, Ihe amouni is know'n. and receipi is ex￿¢d. Tfihe amouni is noi kno￿.n. Ihe l¢gac>' is Ireaied &% a eoniingeni asset. Invesimcni incomL. Mhich inclu(ks irttcrest ￿et1￿.%b1¢ is ithL]udL￿ in thc Sthiemcni of Finattcial Acii%itiLs in ihL l'ear in hich it is reeLiiabl¢. P38¢ 6

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 A UGUST 2023 Accounting policies Icontinuedl InLomL is recL'ivLd rtom tmo charithble aciivilie& ii'hich i& TST Phjsical ProgThmme. and HI.￿rbanC Oxsgen salLS all of lihich is rtcognised in iht Je8r in iihich the income is ]rceivable. i%hich is ii.hen the chari1¥ becomes eniiiled 10 ihe resources. IncDm¢ ITOM other Irading aciivittes rlaies t￿ futhising ¢veThL& and thi4 income is recngnised in the Jear iii ii'hich Uie in¢i)tni 1% ￿.￿liV4h1￿. MhiLh is Mhin thi. ¢i'¢ni tskL'S plac¢. EApenditurt I.'XPiiidiluri Is reLogni5ed there is a k8al or >¢>. l)IprLLliili(In 1.% Ki(IgpniiLd.w as Io MTilC off lh¢ CO￿ OT i'alualion of as5cis Icss I1￿1r rksidual vulw5 ovlr thLIT utsilul livi Ihr I(IllD￿-Irtg bas¢s'. rLhiild land and huilding% ImprovL'mL'nt% lo Plani ¥quipmcnl 'ixiurL'S dnd liiiings (P/0 Srnighi li 401ts %iraighi line 25Q/o Siraighi linc 25% Sirtsighi line 'r¢¥'hiild land and prop¥rt) has k¢rt tkprvri3t¢d thi5 I"¢3r 35 .1 ru51¢¢5 lh¥ oyKn InJrk"¥l valu¥ ol. Ill pmrArt> is in ex¢L'55 Qt'ihc ¢anyins i'alu¢ iihich is in &tOrdarh￿ %i"ith ihc Lharili¢s 5()Klb Itrrofvi￿IQn 1% made shnuld any nniidl impdirmLni rL¥iL￿. sho￿. Ihai a rLm)anLmi diminuiion in valuL of a pTr)rLrt!. has OLLurrLd and 1% inLludLd in dtpriiiaiion. The gain or loss arising on ihc diswsal ol an is dcrn)i￿d as t￿ ditrLrcnce ￿1W¢L.n Ihc sall pr(KXLds and Ihe carry ing value of Ihc a￿. and is recOgni￿d in ihc sthmcni orrLnancial aciiviiics. 1.7 Imp#irment of fixed assets Al ¢ach r¢porting ¢nd da¢¢. the rharip" M ioi"S th¢ cam ing atnounts of its thngible a￿ts kn determine i¥hetlier tli¢r¢ 15 any indication that have sutTered an itnpairmenl loss If ani" such indicalion ¢xi5ts. th¢ r¢coTrerable atnounl uf the e%timdied irt UTder kn deletminc the ¢xl¢nl ofih¢ impaim*rti loss lifan)"). 1.8 Ca$h wnd cash equivalents Cash and c&qh cquii'alLnis include in hand. detosiis held ai call iviih bank& oiher short-ierm liquid InVe￿Inents with original maturities ol'three monihs or k55. and bank oi'eTdrafts. Bank oi'erdrdfts are shoii.ii M i￿71￿ bom)Things in curreiit P38¢ 7

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 A UGUST 2023 Accounting policies Icontinuedl 1.9 Flthantial instruments "I'h¢ chariti. has ¢lect¢d to appli. Iht proi'isi0Th5 of kc¢ion I l -Ilasic Financial In5￿Ments- and S¢ciion 12 '0ther 'inunLil). B&&iefirtOllL'i&I Ild.¥lL IiiiaiiLial \rs drL' TLXO8niK'd iniiiall%' ai tTania¢iiiTrn pri¢L' and %uhiL'qUL'ntlN mL&ibufLd di dmc)rtiKd icisi Usinb> thL iffiLIII"L illiLfihl mLthod. DerecoRAilion oJfinuncifflli4biliiie5 'indnLial lidbililiL'% arL dL'fLLX?bini'd iihtn the chariiy's eontraciual obli8aiions expire or di%¢haTged OT Lancelled. .10 Emploi'et benefits I"h¥ Dl'anl unu%d holidai ¢niiil¢m¢ni is WOgni￿ in ik ￿rIOd ith ii'hirh th¢ ¢mploy¢¢ s %r%'iE¢s ¥¢ r¢c¢iv¢d. Terniindiion t¢nefiis are reLogniyed immediaiel%' &$ an eX￿￿¥e w￿n the Lharii%" is demonstrabl) commiiied 10 terminaie IhL Lmplojmint ol'an emploJLL or 10 PTO%'idL ILrniinaiion k'nLfits. Criti¢al afCOUllting estimates Ind judgement5 In the applic?tion of tlr chants. s arroun¢ing wyli¢i¢& the Iru51¢¢5 wr¢ reqUI￿d io tnJk"¢ .judgetnent5. eStimas and a%sutnpli()n% dtxiut the Lam"ing aJnuunl of a￿￿1$ and liabililie% that ate not Teadili. appdreni fT()rn ()ther M)urce%. 'I'lie esiimdies dSMJLidied ￿liMpI1V￿5 bdtsed vn hi&knricai th￿rience and other factsTrrs thai are cunsidered to be relevani. Aciual rLsults maj diffLT ITOM ihese t￿lMaleS. The e5tirnat¢5 and underlying a55umpiiofLS are ￿VieWed on an ongoing basis. Revision5 to accounting ¢siimat¢s are r¢rogni5¢d in th¢ ￿riod in li.hich the ¢stirna* is rei i5ed ii"h¢Te the Tr￿1510￿ affe¢L5 onl)" that trriod. or in th¢ ￿riod of th¢ relision and futu￿ tKriod5 %1"h¢r¢ th¢ T¢l"iSion atTects IM)th ru￿¢￿1 and fututz tKTiI)d5. p3ge 8

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 A UGUST 2023 Income from donxtions And Itgacies Unrestricted funds 2023 [Inrestri¢ted furtds Z022 Ilonations and gifts 8.2Y6 7.495 In¢omt from ch&ritgble A¢iivitLts Untt51ricted fund5 2023 Ilnrestritttd fund5 2022 TST Phy%ical Prolrammt 33.050 30.114 Hyperbaric OA)Ren l)ro% itsioii ol IfiJiinLnis 59.524 54.240 92.574 R4.4114 Income from inveslmen¢s 11thtt5trlcted Ilnrtstrltttd fund5 fund5 2023 2022 Interest receii'able P38¢ 9

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 A UGUST 2023 Expenditure ¢hiritble atiiviiies TST Physical Hyperbaric Programmt Oxygen 2023 Totsl T5T Physical Hyperbaric Progrmme Ox)gen 2022 Total 2023 2023 2022 2022 Direct tost5 C liniLdl LOTninissions l)urcha%e5 Insurdnc 66.939 66.939 8.479 375 53.729 53.729 7.541 850 8.47 375 7.541 850 66.939 8.854 75.793 53.729 8.391 62.120 Share of 5UPPOrt and govtrnnce ¢05ts Iset note 71 8.824 2.243 15.8 1.540 24.714 3.783 8.035 14.486 2.381 22.521 3.702 78.0( 26.284 104.290 63.085 25.?58 88.343 AttAlysi$ by futhd 78.(K>6 26.284 l(H.24b 63.1185 25.?58 88.343 Support costs gllocgted to gclivities 2023 2022 D¢pr¢iialion In.%urdnLL' I,ighi. h¥Ot. %vai4r & rai¢s 'lilLphiinL & WLbsiiL Printing. po%la8L & Slalion¢ry' Rcpairs &. MainiLnanic SiindTr ￿0￿ernanCe costs 5.553 3.963 .790 5.990 3.490 4.758 6.5111) 5.087 2113 1.467 47 3.702 1.629 199 3.783 28.497 26.223 Athxly5ed betweeth.. TST Ph>'sical Programrn¢ HJpLrbaric Ox)'gen 1.067 17.430 9.356 16.867 28.497 26.223 Tru$tees None ofihe INsiees lor anv pe￿￿5 connecied w.iih them) rectived an%. remunerdiion OT knefits from ihe charity during th¢ Tr¢ar12022- £nill. The ChaTiIN' purchid tTUStee insuratKe hehalf iL% tr￿stee5. M"ithin its annual insuratLce JM)licTr. Th¢ Telating to this uf Ihe insl￿anCe is aPPTONi]na￿Ii £i(KI12022- apptoiitnaleli" £51K)I. pag¢ 10

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 A UGUST 2023 Employees The avernge monihl) numirr of emploi'tts during the )'¢ar M'as= 2023 Number 2022 Number Total 'I'here were ¢mploN¢¢s M'hose aTrnU￿ r¢munernlion li'as r1mb￿ Ihan £(s0.(KXI. 10 Taxatio Th¢ ¢hariiy is ¢x¢mpi trom on in¢om¢ and 8ains falling within se¢l￿)n 505 of th¢ T&x¢s Aci 1988 or g¢aion 252 1)f the-laxaiion ol'c'hargeabk liains Aci 1992 ￿ Ihe e¥ieni thai these are a[￿lled ￿ its charithble objecis. Txngible fixed aJJtts Iyahi Nd lo prnprrty Cost Al I k'plimk'r 2U22 80.(MM) 123.862 60.931 47.¥08 Al 31 AiigiL%i 2023 8U.(MKJ 123.862 60.931 47.1108 Depre¢iAlion nd impairmenl AI l K'pilink'r 71122 l)LpfL'¢laliiTrn ¢har6Ld in th¢ jrar 54.4(K) 108.998 4.954 00.931 46.366 599 270.695 5.553 Ai 31 Aiigu.%12023 54.4(Nl 113.952 60.931 4(1.965 276.24X CArrying amount At I I ALigu.%1 21123 23.61KJ ¢).910 843 36.353 AI 31 Au8iL$t 2022 25. 14.864 1.442 Debtors 2013 Z022 Amounts f#llin% dut within orte yt#r= TradL dLbiors Oth¢r d¢btor5 PrLpa)rnLnis and &¢n￿d i￿ome 186 2.UOV 3.208 3.459 4.812 8.271 5.394 pag¢ 11

ADVAINCE: THE INSTITUTE FOR THE SCOTSON TECHINIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 A UGUST 2023 13 Crediiors: gmounts f911ing dut withih one )'tgr 21123 2022 'Irade (￿dItorS Oiher Lreiliiors Accruals and d¢l¢rrd incortLe 603 316 960 316 2.500 2.816 1,879 14 Prior yewr adjusttDenl During lh¢ y¢ar th¢ ¢nJs¢s ¢ondu¢i¢d o full r¢vi¢w of th¢ fii¢d awls and lh¢ ¢osi allo¢aod ￿ Ikm. As a r¢suli of this review some ofihe adjusiments IMP￿ ihe previous ￿riOd ￿ these have ma(k accordin81%'. 15 RelAted porty trAnsa¢iions C'urnmi4%iorLS ￿¢re paid lu th¢ cliniLal dir¢L)T. l.inda SL'oisDn. and kr daughier. l.ili s￿)I￿n li)tslliiig £4O.163 12022 £32.2371 und £26.77612U22- £21.4921 r￿￿￿￿11v￿1). fiTrr suppliLd. page 12