2024-08-31-accounts

Charitv registration number 1026049 (England and Wales) ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE LEGAL AND ADMINISTRATIVE INFORMATION Trustee5 M R Stedall J E Lawrence T A L Devere (Appointed 6 May 2024) Charity number 1026049 Re%i5tered office The Bradbury House 6 Station Road East Grinstead West Sussex RH19 IDJ Independcnt examiner Darren Harding ACA FCCA DCI Richard Place Dobson Services Limited 1-7 Stalion Road Crawley Wesl Sussex RHIO iirr

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE CONTENTS Page Trustees, report Indcpcndcnt cxamincr's report S￿lement ol financial activilies Balance sheel Notes to the financial statements 6- 11

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST2024 Thc trustccs prcscnt thcir annual TCPOrt and financial 5tatcmcnts for thc ycar cndcd 31 August 2024. Thc financial statcmLnls havc bccn picparcd in accordancc with thc accouTJting policics sct out iT] notc I to Ihc finaiicial stalemenls and comply with the charity's irusl deed. the Chariiies Aci 2011 and "Accounling and Reporting by C.harities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (effective l January 2019). Objective5 and activities The Charity is dedicated to provide an optimum level of therapeutic assistance for brdin injured children and young adults. The Scotson Tcchniquc (TST) is a massagc tcchniquc dci'clopcd by thc Charity's Clinical Dircctor aftcr Tnany ycars of PhD rcscarch at UniN'ersity College. London. Respiratory measurements of every child show consistently improved breathing while the children's before and after pictures show equally consisient improvemenis in their posture. Moreover, parentslcaregivers anecdotally report irnprovements in movement, generdl health, I'ision. digestion and behai'iour as well as intellectual capacity. Thc childrcn also rcccivc Hypcrbaric Oxygcn Thcrapy and dictary assistancc as a support to thc main thcrapy. AdTrancc tcachcs parents of children w'ith conditioTJs such as cerebial palsy and aulism how to iMpro￿e theii child's breathing. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achievemenls and performance Signi]iLap7t activities and achievements again5¢ objeclives The tmstees expressed their som)w at ihe sudden deaih of their Chair John Gardiner on April 151 2024. They deeply appreciated how rnuch work John had volunieered to Ihe charity using his many lalents as a builder with considerable accountancy skills. A ncw truslcc Tania Dcvcrc wa5 wclcomcd. Thc imprC￿7vC naturc of thc charity's approach using Thc Scotson Tccliniquc was demonslraied in Ihe progress ofTania's son. Hugo. who has cerebral palsy. Over Ihe year Hugo's developmenl was Iracked by a series of videos which a very generous US supporter edited and placed on the front page of ihe charity's web site to encourage fainilies to recognise the true potential of their special needs cliildren. Families have already made inquiries and begun tlierapy as a conscqucncc of thc vidco tracking of Hugo's progrcss continucs. Morc such on-going storics arc planncd. The truslees all recognised thal the chariry coniinued io provide exceptional work relieving both physical and emotional suffering at low cost to sufferers. There was general agreement that this was only possible because both Linda and Lili Scotson saw thcir work a vocalion rathcr than a job and wcrc happy to work 7 days a wcck, into thc cvcniT]g w,hcn T]cccssary, aT]d wcrc also happy to accept low. paymeTJt. It was recognised that since it ￿'OUld therefore be hard to find and trdin new therapists able to accept this job description, cmphasis should instcad bc placcd on training indcpcndcnt thcrdpists throughout thc world and that this should bc thc objcctivc for the coming year. The trustees were deli8ht¢d that oN'er the year the charity had receiTred a generous donation of £1,000 frorn Lady Sondes, which hclpcd financc thc rcsurfacing of thc yard outsidc thc building to n]akc it 5afc for iTlSltors and to in]proiTC thc yards gcncral appearance. The trustees also noted that thanks were also due to Ken Mcarthy for encouraging Skyhorse publishers to update and republish Linda s book "The Oiher Child" both in tbe US and UK. It was hoped tbat this iiTould further brillg the charity's work into the public eye to the benefit of those needlng help. Financial revieTrv Thc Charity rcpurts an incomc from chaTitable activities of £69,137 (2023: £92.574) and donations of £2,653 (2023.. £8,296). The nel expendiiure was £17,671 (2023". nei expenditure £3.389). Reservespoliry For many years. the Trustees set the largel level of reserves to maintain, where possible. suificient resern'es for up to 12 inonihs expenditure in order lo provide financial stability, The free resen'es at 31 August 2024 were £60,962(2023'. £78,633).

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 Structure, governanee and management Thc Lharity is conslitutcd by a 199) Dcclaration of Trust and rcgistcrcd with thc Charity CommissioncTS undcr charity numbcr 1026049. The Trust Deed has been vatied by a number of supplementhl deeds and Scheme of the Charity CoMi￿lssIOnS dated 22 May 2001. The truslees who served during Ihe year and up to ihe dale of signature of the financial stalements were.. M R Siedall J E Lawrence T A L Devere J Gardiner {Appoinled 6 May 2024) {Deceased April 2024) Recruilment and appoinlmenl of tiustee5 The Trustees continue lo ensure that policies and procedures necessary for the Introduction and assistance ofany new Truslees follow the guidelines of the c.harity Commission. Trustees are appointed on ihe basis of skills required and are recornmended by existing trustees. Organisaliondl slivclure The Charity is run by a small teatn of dedicated people who are responsible for the instruction of the therapeutic technique, the support of thc familics who bring thcir disablcd childrcn for as5i5tancc and thc administrational organisation. Thc day to day decisions are undertaken by the C.harity's Clinical Director and Manager. Ms Scotson prior to being discussed with the team during infonnal or fonnal staff meeiings_ The trustees have ensured thal all appropriaie measures have been put in place to protect the Charity and its finances from major risks. The trustees, report was approved by the Board of Trustees. T A L Devere Trustee Date.. 0510612025

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

I report to the trustees on my examination of the financial statements of Advance: The Institute for the Scotson Technique (the charity) for the year ended 31 August 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concer g the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited 1-7 Station Road

Crawley West Sussex RHlO lHT

Dated: .05/06/2025.................. .

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST2024 Unrestricted funds Unrestricted funds 2024 2023 Note5 Income from: Donations and legacies Charitable activities Investments 2,653 69,137 47 8,296 92,574 31 Total income 71,837 100,901 Expenditure on: Charitable activilies Other expenditure 89,341 167 104,290 io Total expenditure 89,508 104,290 Net expenditure and movement in funds (17,671} (3,389) Reconciliation of funds: Fund balances at I September 2023 78.633 82.022 Fund balances at 31 August 2024 60,962 78.633 The statemeni of financial activities includes all gains and losses recognised in the year. All income and expenditure derive Irom continuing actiiities.

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE BALANCE SHEET ASA T31AUGUST2024 2024 2023 l%ote$ Fixed assels Tangiblc asscts 12 30,895 36,353 Current assets DcbtOTS Cash at bank and in hand 13 3,313 32,754 8,271 36,825 36,067 45,096 Creditor5: amount5 fallin% due within one year 14 (6,000) (2,816) Net current Assets 30,067 42,280 Net as5et5 60,962 78,633 The funds of the charity Unrestricted funds 60,962 78,633 60,962 7S,633 0510612025 The financial statements were approved by the trustees on ......................... T A L Devere Trustee

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2024 Aceounting policies Charity information Advancc.. ThL Institutc for thc Scotson Tcchniquc 15 an unincorpordtcd charity with a trust dccd datcd 20th July 1993 and latest updated at 18th October 2011. The registered otTice is-The Biadbury House, 6 Station Road, East Grinstead, West Sussex, RH19 1 DJ. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's twsi deed, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Rcporting by CharitlC5= Statcmcnt of Rccommcndcd Practicc applicablc to charitics prcparing thcir accounts in accordance w'ith ihe Financial Reporting Standard applicable in the UK and Republic ol Ireland {FRS 102)" {effective l January 2019). The charity is a Public Benefit F.ntity as defined by FRS 102. Thc charity ha5 takcn advantagc of thc proTrTrsions in thc SORP for charitics not to prcpaTC a Statcmcnt of Cash Flows. Thc fmancial statcmcnts havc dcpartcd frotn thc Charitic5 (Accounts and Rcports) Rcgulations 2008 only to thc cxtcnt required to provide a true and fair Tr'iew. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather Ihan the version of the sta￿ment of Recommended Praclice which is referred to in the Regulations biit ￿,hICh has since been withdraM'n. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the DeaTest £. Thc financial statcmcnts havc bccn prcparcd undcr thc historical cost convctLtion, [modificd to includc thc rcvaluation of freehold properties and to include investmeni properties and certain fmancial instruments at fair value]. The piincipal accounting policies adopted are set out below. 1.2 Going concern Ai the lime of approving the financial statements. tbe trnslees have a reasonable expeclation that the charity bas adequate resources to continue in operational existence for the foreseeable thture. Thus the trustees continue to adopt the going concern basis of accounting in preparing the fmancial statetllents. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 1.4 Income Incorne is recognised when the charity ts legally enliiled io it after any perforniance conditions have been met, the amounts can be measured reliably, and it is probable tliat income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perfonnance conditions require deferral of ihe amount. Income tax recoverable in relation to doiiations received under Gift Aid or deeds ot covenant is recoonised at the rime of the donation. Lcgacics arc rccogniscd on receipt or othcTWiSC if thc charity has bccn notificd of av] ivnpcnding distribution, the amount is known, and receipt is expecied. If the amount is nol known, Ihe legacy is IreaLed as a Colliingenl assel. Investment income, which includes interest receivable is included in the Statement of Financial Activities in the year in which it is rcccivablc. Income is received from two charitable activities, which is, TST Physical Prograrnme. and Hyperbaric Oxygen sales all of which is recognised in the year in which the income is receivable. ￿,hiCh is ivhen the charity becomes entitled to the resources.

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 Accounting policies {Continucd) 1.5 Expenditure Expenditure is recognised once there is a legal or conslructive obligaiion to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by aclivity. The costs of each aclivity are made up of the totsl of direct costs and shared costs, including support Costs involved in undertaking each activity- Direct costs attributable to a single activity are allocated directly to that activity. Shared costs w'hich contribute to more than one activity and support costs which are not attributablc to a single activity arc apportioncd behi'ccn thosc aciivities on a basis consistcnt with the usc of rcsourees. Central slaff cosis are allocated on Ihe basis of lime speni. and depreciaiion charges are allocaled on the portion of ihe asset s use. 1.6 Tattgible fixed assets Tangible fixed assets are initially measured at cost a￿d subsequently measured at cost or valuation, net of depreciation and any impairment losses. Deprecialion is recognised so as to write off ihe cost or valuation of assets less iheir residual values over their useful lives on the following bases.. Freehold land and buildings Improvements to property Plant and cquipmcnt Fixturcs and fittings 0/0 Sraight line 4 /& Sttaight line 250/& Straight linc 2jO/& Straight linc Freehold land and property has not been depreciated this year as the Trnstees believe the open market value of the propety is in excess of the carrying value which is in accordance with the Chariries SORP. Provision is made should any annual irnpairnicnt rcvicw show that a pCrn￿ncllt diminution in valuc of a propcrty has oCcu￿ed and is includcd in depreciation. The gain or loss arising on the disposal of an asset is detem]ined as the difference between the sale pr￿eedS and the carrying valuc of Ihc assct, and is rccogniscd in thc slatcmcnt of financial activitlC5. 1.7 Impairment of fixed assets Ai each reporting end dale, Ihe charity reviews the canying amounts of lis tangible assels to determine whether Ihere is any indication that those assets haTre suffered an impaimient loss. If any such indicarion exists, the recoverable amount of the asset is estimaled in order to determine the extent of the impairment loss (if any)- 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, dewsils held at call ￿1th banks, other short-tern) liquid investments with original maturities of three monThs or less, and bank overdrafts. Bank oi'erdrafts are sho￿￿ within borrowings in current liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Section I I 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its fu￿nCIal instruments. Financial inslrumenls are recognised in the charity's balance sheet when the charity becomes party lo the contractual provisions of the instwment. Financial assets and liabilities are offsei. wiib the net amounts presented in the financial statements. when there is a legally enforceable right to set off the recognised amounls and Ihere is an intention w seltle on a net basis or to realise the asset and settle the liability simultaneously.

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 Accounting policies {Continucd) BasiLfinanLial assets Basic financial assets, whtch include debtors and cash and bank balances, are initially measured at transaction price including transaction cosis and are subsequently carried at amortised cost using the effective interest method unless the arrdngemenl constitutes a financing transaction, wbere the transaction is measured at the present value of the fi]ture receipts discounted at a market raie of interest. Financial assets classified as receivable within one year are not amortised. Basicfinancial liabilitie5 Basic financial liabilities, including creditors and bank loans arc initially rccogniscd at transaction pricc unless the arrangemenl constitules a Financing Iransaciion, Ivhere Ihe debi inslrumenl is measured ai the presenl value of ihe future payments discounled al a market rate of interest. Financial liabilities classified as payable wiihin one year are not amortised. Debt instruments are subsequenily carried at amorlised cost, using ihe effeclive interest rate meihod. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from supplicrs. Amounts payablc arc classificd as currcnt liabilitics if paymcnt is duc witliin onc ycar or Icss. If not, tliLy are presented as non-curreni liabilities. Trade credi(ors are recognised inilially al transaciion price and subsequenily measiired ai amortised cosl using the effective interest meihod_ Derecognilion offinancial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Critical accounting estimates gnd judgements In Ihe application of the charity's accounting policies, Ihe Irustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent frorn other sources. The cslimatcs and associated assumptions arc bascd on historical cxpcricncc and othcr factors that arc considcrcd to bc relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are rn'iewed on an ongoing basis. ReiTisions to accounting estimates are rccogniscd in thc pcriod in which thc cstimatc is rci-iscd whcrc thc re￿Is1on affccts only that pcriod, or in ihc pcriod of the revision and future periods where the revision affects both current and future peri(Mls. Income from donations and legacies Unrestricted funds 2024 Unrestrieted funds 2023 Donations and gifts 2,653 8,296

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 Income from charitable actii'ities Unrestricted funds 2024 Unrestricted funds 2023 TST Physical Programme Provision of treaiments 26,028 33,050 Hyperbaric Ox)'gen Provision of trcatn]cnts 43,109 59,524 69,137 92,574 Income from investments Unrestricted Unrestricted funds funds 2024 2023 Interesi receivable 47 31 Expenditure on charitable ￿ett￿tieS TST Phi'sical H)Trerbarie Programme Oxygen 2024 Total TST Phl'sieal H}perbaric Programme Oxigen 2023 Total 2024 2024 2023 2023 Direcl costs Clinical commissions PurLhases Insurance 48,579 48,579 9.276 9,991 66,939 66,939 8.479 375 9.276 9,991 8.479 375 48,579 19,267 67.846 66.939 8.854 75,793 Share of support and governance costs (see note 7) Support 6,043 iO,(K19 Govcmancc 2.049 3,394 16.052 5,443 8.824 2,243 15.890 ,540 24,714 3,783 56,671 32,670 89,341 78,006 26,284 104,290 Analysis by fund Unrestricted fi￿dS 56,671 32,670 89,341 78,006 26,284 104,290

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 Support costs alloeated to activities 2024 2023 Dcprcciation Insurancc Light, heat, water & rates Telephone & website Printing, postage & stationery Repairs & Maintenance Sundry Governance costs 5,293 5,553 3,963 6,790 5,990 590 ,629 199 3,783 5,506 1,564 259 2,843 587 5,443 21,495 28,497 Analysed betiTreen: TST Physical Programme Hyperbaric Oxygen 8,092 13,403 11,067 17,430 21,495 28,497 Trustees None of the trustees {or any persons connected witb them) received any remuneration or benefits from tbe charity during the year (2023 £nil). Thc Charity purchascd truslec insuiancc on bchalfof ils trustccs. within its annual insurance policy. The cost relating to this aspect olthe insurance is approximately £5(K) {2023 - approximalely £500). Employees The average monthly number of employees during the year was: 2024 Number 2023 Number Total 10 Other expenditure Unrestricted Unrestrieted funds funds 2024 2023 Net loss on disposal of tangible fixed assets 167 li Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Ch eable Gains Act 1992 10 Ihe exienl thal These are a lied to its charitable ob'ects.

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 12 Tangible fixed assets TrTeebold lalld Impro)-etDeD15 and buildings to propert> Plallt aDd equipment ixtsres and fittings lotal Cost At I September 2023 Disposals 80,000 123,862 60,931 (42,419) 47,808 (46,455) 312,601 (88,874) At 31 August 2024 80,000 123,862 18,512 ,353 223,727 Depreciation and impairment At I Scptcmbcr 2023 Deprecialion charged in the year Eliminated it] respect of disposals 54,400 113,952 4,954 60,931 46,965 338 (46,289) 276,248 5,292 (88,708) (42,419) At 31 August 2024 54,400 118,906 18,512 ,014 192,832 Carrying amount At 31 August 2024 25,600 4,956 339 30,895 At 31 August 2023 25,600 9,910 843 36.353 13 Debtors 2024 2023 Amounts falling due Mithin one year: Other debiors Prepayments and accrued income 3,459 4,812 3,313 3,313 8,271 14 Creditors: amounts falling due within one }ear 2024 2023 Other crediiors Accruals and deferred income 316 2.500 6.000 6,000 2.816 15 Related party transactions Commlssions were paid to the clinical director, Linda Scotson, and her daughter, Lili Scotson totalling £29,314 (2023 £40,163) and £19,581 (2023 - £26,776) respectiN'ely. for Treaiments supplied.