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.