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2025-08-31-accounts

Charity 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 2025

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M R Stedall
J E Lawrence
T A L Devere
Charity number 1026049
Registered office The Bradbury House
6 Station Road
East Grinstead
West Sussex
RH19 1DJ
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 12

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: 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)".

Objectives and activities

The charity’s main objective is to relieve sickness and support the wellbeing of children and young people under 25 with brain damage, and, in exceptional circumstances, to provide assistance to individuals aged 25 and over.

The Charity is dedicated to provide an optimum level of therapeutic assistance for brain injured children and young adults. The Scotson Technique (TST) is a massage technique developed by the Charity's Clinical Director after many years of PhD research at University College, London. Respiratory measurements of every child show consistently improved breathing while the children's before and after pictures show equally consistent improvements in their posture. Moreover, parents/caregivers anecdotally report improvements in movement, general health, vision, digestion and behaviour as well as intellectual capacity. The children also receive Hyperbaric Oxygen Therapy and dietary assistance as a support to the main therapy. Advance teaches parents of children with conditions such as cerebral palsy and autism how to improve their 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.

Achievements and performance

Significant activities and achievements against objectives

The unique help the charity can offer to those seeking to improve their own or their children’s well-being has continued to encourage individuals and families to seek help from us

We were fortunate to receive a donation of $20,000 from a well wisher in the United States. This allowed us to carry out many necessary repairs to our building and to purchase a new boiler. The donation was also used to support some individuals and families who have found the therapy very beneficial, but would have been unable to afford it in the longer term.

Our aim is to continue to increase the numbers of our supporters, and to this end we were delighted to have help from Ken McCarthy, who has begun putting out a weekly video newsletter discussing different aspects of our work and their benefits.

Discussion continues focusing on the underlying cause of the problems clients have rather than treating symptoms.

These videos later went onto YouTube and can be found on the charity’s website. We have since had many positive reports from people who find them helpful.

The trustees continued to investigate ways a small but dynamic charity like ourselves, can raise funds. We are grateful to the generosity of our Patron Lady Sondes. We received her annual £1000 donation in August and this will also go to helping families and their children. Therapy application makes a positive difference to the outcomes of children and we do not want progress to be halted because families lack funds to continue over the year.

We also received another donation from our US benefactor which we used to purchase a new device for measuring changing breathing patterns in both our child and adult clients. The new device is more fine-tuned to subtle respiratory variance than our previous equipment and can document changes in breathing that are more difficult to recognise with visual observation alone.

We are also measuring breathing variables in mothers who bring their children to us. These records will provide useful information relating to pregnancy history connecting maternal stress during pregnancy with pregnancy outcome. This is again pioneering work which the charity is undertaking.

In the early spring of 2025 a family from the US Linda had previously been working with online, came to us for two weeks to work with Linda. Improvement was marked as the young boy, Eric began to crawl and his digestive system markedly better.

Overall, the year has been a successful one for Advance. We have seen good results both for the HBO and the TST areas of our work and we have managed to keep our approach affordable so that new clients continue to find us and to recommend us to others.

page 1

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Financial review

The Charity reports an income from charitable activities of £67,017 (2024: £69,137) and donations of £24,357 (2024: £2,653). The net income was £1,851 (2024: net expenditure £17,671).

Reserves policy

For many years, the Trustees set the target level of reserves to maintain, where possible, sufficient reserves for up to 12 months expenditure in order to provide financial stability. The free reserves at 31 August 2025 were £62,813(2024: £60,962).

Structure, governance and management

The charity is constituted by a 1993 Declaration of Trust and registered with the Charity Commissioners under charity number 1026049. The Trust Deed has been varied by a number of supplemental deeds and Scheme of the Charity Commissions dated 22 May 2001.

The trustees who served during the year and up to the date of signature of the financial statements were:

M R Stedall

J E Lawrence

T A L Devere

Recruitment and appointment of trustees

The Trustees continue to ensure that policies and procedures necessary for the Introduction and assistance of any new Trustees follow the guidelines of the Charity Commission. Trustees are appointed on the basis of skills required and are recommended by existing trustees.

Organisational structure

The Charity is run by a small team of dedicated people who are responsible for the instruction of the therapeutic technique, the support of the families who bring their disabled children for assistance and the administrational organisation. The day to day decisions are undertaken by the Charity's Clinical Director and Manager, Ms Scotson prior to being discussed with the team during informal or formal staff meetings. The trustees have ensured that all appropriate 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

19/06/2026 Date: .............................................

page 2

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 2025.

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:

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 Ground Floor

1-7 Station Road Crawley West Sussex RH10 1HT Date: ............................19/06/2026

page 3

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 24,357 2,653
Charitable activities 4 67,017 69,137
Investments 5 31 47
Total income 91,405 71,837
Expenditure on:
Charitable activities 6 89,554 89,341
Other expenditure 11 - 167
Total expenditure 89,554 89,508
Net income/(expenditure) and movement in funds 1,851 (17,671)
Reconciliation of funds:
Fund balances at 1 September 2024 60,962 78,633
Fund balances at 31 August 2025 62,813 60,962

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

page 4

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
16		 2025
£
2,873
34,305
37,178
(3,132)		 £
28,767
34,046
62,813
62,813
62,813		 2024
£
3,313
32,754
36,067
(6,000)		 £
30,895
30,067
60,962
60,962
60,962

19/06/2026 The financial statements were approved by the trustees on .........................

----- Start of picture text -----
..............................
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.............................. T A L Devere Trustee

page 5

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

Advance: The Institute for the Scotson Technique is an unincorporated charity with a trust deed dated 20th July 1993 and latest updated at 18th October 2011. The registered office is: The Bradbury House, 6 Station Road, East Grinstead, West Sussex, RH19 1DJ.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: 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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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 nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

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

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Investment income, which includes interest receivable is included in the Statement of Financial Activities in the year in which it is receivable.

Income is received from two charitable activities, which is, TST Physical Programme, and Hyperbaric Oxygen sales all of which is recognised in the year in which the income is receivable, which is when the charity becomes entitled to the resources.

page 6

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation 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 activity. The costs of each activity are made up of the total 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 which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 0% Sraight line
Improvements to property 4% Straight line
Plant and equipment 25% Straight line
Fixtures and fittings 25% Straight line

Freehold land and property has not been depreciated this year as the Trustees believe the open market value of the property is in excess of the carrying value which is in accordance with the Charities SORP. Provision is made should any annual impairment review show that a permanent diminution in value of a property has occurred and is included in depreciation.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated 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, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

page 7

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 24,357 2,653

page 8

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
TST Physical Programme
Provision of treatments 33,186 26,028
Hyperbaric Oxygen
Provision of treatments 33,831 43,109
67,017 69,137

5 Income from investments

Interest receivable
Expenditure on charitable activities
TST Physical
Programme
Hyperbaric
Oxygen
2025
2025
£
£
Direct costs
Clinical commissions
37,981
-
Purchases
-
10,818
Insurance
-
8,619
37,981
19,437
Share of support and governance costs (see note 7)
Support
13,655
13,920
Governance
2,259
2,302
53,895
35,659
Analysis by fund
Unrestricted funds
53,895
35,659		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
31
47
Total
TST Physical
Programme
Hyperbaric
Oxygen
Total
2025
2024
2024
2024
£
£
£
£
37,981
48,579
-
48,579
10,818
-
9,276
9,276
8,619
-
9,991
9,991
57,418
48,579
19,267
67,846
27,575
6,043
10,009
16,052
4,561
2,049
3,394
5,443
89,554
56,671
32,670
89,341
89,554
56,671
32,670
89,341		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
31
47
Total
TST Physical
Programme
Hyperbaric
Oxygen
Total
2025
2024
2024
2024
£
£
£
£
37,981
48,579
-
48,579
10,818
-
9,276
9,276
8,619
-
9,991
9,991
57,418
48,579
19,267
67,846
27,575
6,043
10,009
16,052
4,561
2,049
3,394
5,443
89,554
56,671
32,670
89,341
89,554
56,671
32,670
89,341
Total
2024
£
48,579
9,276
9,991
67,846
16,052
5,443
89,341
89,341

6 Expenditure on charitable activities

page 9

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

7
Support costs allocated to activities
Depreciation
Light, heat, water & rates
Telephone & website
Printing, postage & stationery
Repairs & Maintenance
Sundry
Subscriptions
Governance costs
Analysed between:
TST Physical Programme
Hyperbaric Oxygen
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
- for other financial services
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets		 2025
£
5,362
5,244
6,662
-
6,546
3,749
12
4,561
32,136
15,914
16,222
32,136
2025
£
2,142
990
5,362
-		 2024
£
5,293
5,506
1,564
259
2,843
587
-
5,443
21,495
8,092
13,403
21,495
2024
£
2,142
990
5,292
167

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024 - £nil).

The Charity purchased trustee insurance on behalf of its trustees, within its annual insurance policy. The cost relating to this aspect of the insurance is approximately £500 (2024 - approximately £500).

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total - -

page 10

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

11 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net loss on disposal of tangible fixed assets - 167

12 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 Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

13 Tangible fixed assets

Freehold land
and buildings
Improvements
to property
Plant and
equipment
Fixtures and
fittings
£
£
£
£
Cost
At 1 September 2024
80,000
123,862
18,512
1,353
Additions
-
-
3,234
-
At 31 August 2025
80,000
123,862
21,746
1,353
Depreciation and impairment
At 1 September 2024
54,400
118,906
18,512
1,014
Depreciation charged in the year
-
4,956
67
339
At 31 August 2025
54,400
123,862
18,579
1,353
Carrying amount
At 31 August 2025
25,600
-
3,167
-
At 31 August 2024
25,600
4,956
-
339
14
Debtors
2025
Amounts falling due within one year:
£
Prepayments and accrued income
2,873
15
Creditors: amounts falling due within one year
2025
£
Accruals and deferred income
3,132		 Total
£
223,727
3,234
226,961
192,832
5,362
198,194
28,767
30,895
2024
£
3,313
2024
£
6,000

page 11

ADVANCE: THE INSTITUTE FOR THE SCOTSON TECHNIQUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September Incoming Resources At 31 August
2024 resources expended 2025
£ £ £ £
General funds 60,962 91,405 (89,554) 62,813
Previous year: At 1 September Incoming Resources At 31 August
2023 resources expended 2024
£ £ £ £
General funds 78,633 71,837 (89,508) 60,962

17 Related party transactions

Commissions were paid to the clinical director, Linda Scotson, and her daughter, Lili Scotson totalling £22,123 (2024 - £29,314) and £15,858 (2024 - £19,581) respectively, for treatments supplied.

One trustee paid the charity £6,655 for TST therapy during the year. This was provided under normal commercial terms.

page 12