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<tncial R¢tx)rtin¥
Sitindard appliLable in th¢ UK R¥publiL ur1￿1#￿d IFRS 1021" l¢fleLriv¢ l Jtsnuary 20191.
Objtttivts *etLVlties
'fhL Ch<iril}' 14 d¢JiL<iliJ 11> prui'i<k' uplitnutn l¥i'il uf ih¢'rJF*'UtIL asslstanc¥ r()r brain injurLd Lhildrbn dnd N()uii¥ 4Jult%. Tlii
8ix?l%iin T¢¢hni4u¥ ITSTI is & m)55)¥¢ W¥hni4w d¥'v¢luJKd bi th¢ Charil)'s Clinilal Di￿¢1￿￿ aftir tndnv )¢￿ of PhD ￿￿￿0r¢h
I IlniversiiN College. l.ondon. RespiraioTh iiieasuremenis of child shoii. Lonsisienilj iiiiproied breaihing uhilt Ihe
LhildrLn's bili)ri and aller piciiires e4ualli consisicni impro%tine1115 iii Ihcir Jx)siurc. MiireL)Vir. parLiii￿Car￿giVLrs
anLcdoialli rLport iniproi'LmLnis In iiiovcmcni. gcncral hialih. vi.sion. digc%iion aiid ￿havIour ivell IlllLIILCtual capaciiv.
'I'he Lhildr¢n ul%ii rely1￿¢ [IN￿r￿￿Tle I)x!'gen lTherap!' and diew!. assisianc¢ as a *uptK)n ill the maiii IherapN. Advance teacht
parLlll% Iil-LhildrLn Niih ciiDdiliorL4.4uch CLTLbral pthsy and auii.%m hiii4 Impni&L IIK'ir chil¢J'% briaihin¥.
Piiblie benefit
'I'hL IniNILLS havc paid due rlgard lo guidan¢e is5￿1 bj thc Charii). Commission in dcciding M'hai aaiviiie% thc Lharil}I sh()uld
undLnukL.
Aehitv¢m¢nts #nd ptrform#ne¢
.Six*titic'aKi aL'llVllie.Y unduchiei¥ntÉJYi.f ¢7RQillfi ohjeciives
()v¥r th¥ ildr th¢ iharili has ¢oniinu¥'d ti) tli>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 main*nattw ofour buildin8 Jnd h¥Jling our building during Ui
int<r lo keep lamilie% i%"ith ¢irculaliTr￿ I'ulnernble children kn'ami iihile the)" m.ith us.
Wi Nmain dLdiLaiLd 10 Ihc rcsearch prcscnicd in Linda s PhD thesis Inoii, availabll on AmaLonl in ihe hopc Ihai it ivill
ultimaleli" b¢ recognised and enable affordable online I￿ra￿. Iraining to be available 10 all M"hose health and wellking ￿OUld
iK'nilil Irom th¥ approach.
This year our accoun15 were dela)rd i)wing k> the ill health of John Ciatdiner. a trus*e 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 re*Th"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 sts*m¢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.￿l<e% ct>niinue 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 %th*menL% 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 IL*r￿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
la*si 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>rncii<e apr>licAble 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￿nI<s ii) I￿lI￿lL JnbL%imLni prorKrtiLS 4Lnd Lfrtain financial insiTumLnis ai luir valuLI. IIK. princip￿1
1,2 Going coThr¢r
Ai Ihl iiinl ill. appro￿LTr8 fjnoncial ￿&*n￿nts. Ilu￿¢¢S hal'c a rewnablL LIF￿¢la110n thoi ihl charils ha5 adL4ualL
r¥%ourLL% to LUTilinuL in orKruiionul li15￿ncl for IIIL forcvlablc fulurc. Thus ￿1¢ Irusicc5 conliiiuc io adopi IhL going
on¥Lrn basis ol'ailounling pr¢paring th¥ linancial Ma*in¢nts.
IJ Charitable fund5
UnrL'%triLILd lundb are a￿alIable for ihe dis¢￿11￿￿ ofthe trus*¢s in furth¢r¥n¢e f>f 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 rLcogni*d 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 reL*ipt. 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 <OnStrUCiiv¢ oblig￿lOn ￿ irdnsfer economic ￿ner11 10 a Ihird parti. li is
probablL ihai a transler ol- e¢oTh)miL ￿ncIli5 ibill ￿ required in sdtlemeni. atMI ih¢ 8mouni ol. Ihe obli8aiioii ￿ be
measured r¢liabl%'.
ExpLndilurL is cl&¥¥ificd b}. aclivily. Thc ro¥is of cach 3L1iviI)' arc up of thc of dircci c4)yts shar¥d wyt5.
in¢liidin¥i suppurt LU1515 invulbiJ ith ¥a¢h a¢iivil!. Di￿lI Jirrihutsbl¥ lu a sinbli dLIiN'iik allulalid
dir¢¢il& 10 ihai JLlivil). Sh￿.￿ ¢osis iihiLh l￿nInbUl¢ io n￿)r¢ Ihan 0[￿ all1￿11￿, artd supp)rt i¥hi¢h it￿ Iic)I
k)iiribuidblL' li) a %ingli aLliWil¥ &fL' aPWrtithnLd ￿lI￿Cen IhDK' ￿￿1¥111￿% on a b8%iq Lon4islLni ￿.1117 iliL USL DI. rLSnufLL%.
C'Lnir4LI siJll' costs alloL4LIL'd on ihL basis ol. iimL btLni. snd dL'prcCi￿l0n char8Ls arL alloCu￿'d oil ihL rxinioii Ill. IhL
a%%LI'.% UfL.
1.6 Tangible fixed *88ttJ
'Idn¥iihl¥ liiiJ iifL Initially rnc&%uTcd and $ubs¢qucnily mL'asurLd ai cosi or valuaiiijn. nLI i)f dcpTLLiaiii)n
Ind impiiinp¥r)I lu>>¢>.
l)IprLLliili(In 1.% Ki(IgpniiLd.w as Io MTilC off lh¢ CO￿ OT i'alualion of as5cis Icss I1￿1r rksidual vulw5 ovlr thLIT utsilul livi
Ihr I(IllD￿-Irtg bas¢s'.
rL*hiild land and huilding%
ImprovL'mL'nt% lo
Plani ¥quipmcnl
'ixiurL'S dnd liiiings
(P/0 Srnighi li
401ts %iraighi line
25Q/o Siraighi linc
25% Sirtsighi line
'r¢¥'hiild land and prop¥rt) has k¢rt tkprvri3t¢d thi5 I"¢3r 35 .1 ru51¢¢5 lh¥ oyKn InJrk"¥l valu¥ ol. Ill
pmrA*rt> is in ex¢L'55 Qt'ihc ¢anyins i'alu¢ iihich is in &tOrdarh￿ %i"ith ihc Lharili¢s 5()Klb Itrrofvi￿IQn 1% made shnuld any
nniidl impdirmLni rL¥iL￿. sho￿. Ihai a rLm)anLmi diminuiion in valuL of a pTr)rLrt!. has OLLurrLd and 1% inLludLd in
dtpriiiaiion.
The gain or loss arising on ihc diswsal ol an is dc*rn)i￿d as t￿ ditrLrcnce ￿1W¢L.n Ihc sall pr(KXLds and Ihe
carry ing value of Ihc a￿. and is recOgni￿d in ihc sth*mcni orrLnancial aciiviiics.
1.7 Imp#irment of fixed assets
Al ¢ach r¢porting ¢nd da¢¢. the rharip" M ioi"S th¢ cam ing atnounts of its thngible a￿ts kn determine i¥hetlier tli¢r¢ 15
any indication that have sutTered an itnpairmenl loss If ani" such indicalion ¢xi5ts. th¢ r¢coTrerable atnounl uf
the e%timdied irt UTder kn deletminc the ¢xl¢nl ofih¢ impaim*rti loss lifan)").
1.8 Ca$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
'inunLi<il ItL%irutntllls Issu¢5 01-F'K% 102 ￿ JI of fJnanciaJ in5tywnenLS.
Financial irtslrumcnis are tCCO8rtised irt ¢h8ri1)'s ￿2￿ce th¢ chari1% 7￿cOMes partv iho contraciual
prO￿ls1onS ol'ihe insirumeni.
F'inancial assets and liabilili¢5 ar¢ olT5eL M'iih ik nei amounts presen*d in the flnancial sthtement& ii'hen ihere 15 a
l¢¥¢illy ¥nl()r¢LablL ri¥hi i() %ei ()tTthe reubgnif¢d amowiL4 and there is an iDteJJiion ￿ seitle on a Jjei b&%i5 or Iu T¢ali%e Uie
J%%il Jnd s¢til¥ IhL li<ibilil} YiTnuliiinLvu>l).
B&&iefirtOllL'i&I
Ild.¥lL IiiiaiiLial <LKsiL%. ii'hich includL' dcbior% and c&%h ar¥J bank balancc.%. are iniliall) IneL4uTcd ai iran.4aciian price
arrdn¥LtnLnt LUll51i¢u¢L's a linaD¢in& Iran%i¥lion. IhL' ￿)[￿￿.11￿￿ is ￿'#yUnd ai ihl ￿￿lu￿ ul. lh¢ lulur
r¢¢L'IPli di8eouniLd ai a market of in1¢￿'S[. l.-inanLial asseis ¢l&ssifi¢d Is r¢¢¢ivabl¢ Miihin Dn¢ yLar ar¢ noi 8moni%L'd.
BasicfinoACit71 liobiliiies
I1{￿li finuniiul liiibililii%. iniludin¥ and luans iifl iniiiiill! ￿L￿g￿lIK￿l ai Irun%ilLliun pri¢i Ihi
iiminbiL'm¢nt ion%iiiut¢% a fithJniing Iransa¢iion. M"h¢r¢ IhL' d¢bi insinJm¢ni is nK'iL%UT¢d #i lh¢ pr¢%¥ni ialu¥ c)r lh¥ fuiur¥
puJinL'ni.% di%LiiiiniLd di i ma￿L•l rnie lif irtlL'rc%i. l-.ininLiJ)I liabiliiies cl&%sified paitsblc wiiliin IinL I'Ldr urL' IiI)I
ami)rii*d.
l)Lhi instruminL% aTL subKyuLnil)' carrid ai amorti￿d com. using IIK ¢rficli%e inicri%i rail mLthod.
'Iradk ¢wdiliir% ar¥ obligpaiicin% lo pai. fi)r B(K￿* or ihai hav¢ IKx'n acquir¥d in ih¥ i)rdinarK ri)ur%i (Il. i)￿r￿lI1)ll
Irtini %uppliLrs. AmounL% paNahle are ¢l&K%ilied &$ turr¢ni liahiliiie% il'p35-mtni is duL iwithin otK' l'ear or IL%%. 1l'ni¥i. IhL'
rL' pfL%iniid d% n()n-LurrL'ni liabiliiiL%. '] rddL LfL'dii(>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. eStima*s 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 ¢hirit*ble atiiviiies
TST Physical Hyperbaric
Programmt
Oxygen
2023
Totsl T5T Physical Hyperbaric
Progr*mme
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 govtrn*nce ¢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' purchi*d 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