2021-12-31-accounts

REGISTERED CHARrrrf NUMBER.. 1061244 Unau Fl for Ended 31 DK•mb•r 2021 Tth• John W•mh McLean Rdd Chartered A(x)jUn￿￿ 1 F(M5tal Ro* AyWLYd Kent ME20 7AU

The John Wemham College of Classical Osteopathy

**Content o the Financial Statemnt **
for the Year Ended 31 December 2021
	Page
Repor of the Trustees	to2
Indepndent Examiner's Repor	3
Statement of Financial Activities	4
Balance Sheet	5
Nots to the Financial Statment	6to10

The John W¢mham Coll e Yoar End 310oc•mber The trustees presenl thwr To￿rt ￿￿th the financ4al StaI￿nents of the charity for the yew ended 31 Dec£rnb￿ 2021. The trustas have ath)pted the provi￿￿$ of Aco)unting and ReFK>rtirwJ by chant￿." stat￿￿ent d Re(r)mm8rwJ8d P￿1￿ appli¢able to chartles prepaiiThJ ￿r a¢%x)￿ts In ￿thr￿anCe the Fin8nty R￿￿n9 Stsndar(18pFcable in thè UK 8nd Rgpublic of Ireland IFRS 1021 (eff￿11¥9 1 January 20191. OBJECTIVES AND ACTMTIES ObJ•ctlveg and alm¥ Theoble￿¥95 for the tharftywas 66tsblishod, 8$ Set w¢ In ItsTrust Deed. are 1. to provmye education trairniNJ kn St￿Jents and graduates in l￿t90pathY. 2. to provKJe and mainiain a dinic ordinics forlhts tr9gtsxont of those ne&J of ost&)p8tty. 3. to cwry out research into an¢J dwlop th8 mathc￿$ and practKe of osteopatliy and to dlssemhth Ihe useful resutts 015Uth res88rc forthe puNic benefiL 4. to kgy the loundatijn of a charitaNe hospitd to be called The LitIIBiohn MenThJial oBl￿pathY Pbspitsf lin hO￿ur of the lateJohn M8rUn Litueithn. and Dean of the Britisli Sthcol of 051eopathyl. The trust8&S t1d•Jat& Ihe day to day re5p)nwbility fororgank%ing the tharitys xtbvibes to thg dini¢ alm￿￿trat. ACHIEVEMENT AND PERFORMANCE Charbtable actlvStJ•• The thity(x)ntinu¢s b) provid8 thè charl1￿8 activrtses as detsiled abw. Un￿1 suitabb k¥emises a￿ bcated for the mernori81 0S￿pathY hospital. the trustees havè tskn tha deo'sK)n to irwest rne Lrf thè chwtys o)ntlroency fvnd itl investrnenl prop8rties as th8 retum on these investmwts oro (y)n5Klwed betterth￿ IK)klirYJ the nh)n•y lrn e8sh deposts at the bank. FurKlrnlslng 4ctMtI•s Th8 fundrai￿Trj ￿￿vitieS of th& d)8rity ore primarfly the provtsk)n of donations from pOti￿ts recW 05teopbtNc tr•atm8nt. FINA14CIAL REVIEW Prlndpjl fvndlw •ourc• AS 5tatod above the maln source of iTKome for Ihe are th& do￿t￿Th ft ￿C￿ve$ for F¥oviding 03tg)pathi¢ treatrnert to pabents ¥kng intwest ft has rece￿￿ on its ￿ntir￿Jen￿ fund. Re￿￿08 pollcy Th& tharity has a re$￿e lund. has been set ashla 85 a Lyjntirganty lund to rfraliqe the Tnmt Deed otpcve of tabli5hiNJ a ¢harit4)￿ twjital. STRUUURE, GOVERNANCE AND MANAGEMENT Go¥ornlng dowmont The chanty op￿￿e$ Lmder a Trust De￿1 datsd 30th Septernber 1991 rè¥&￿ by a supp￿￿nts1 Trust t)￿ dated 22nd J8nuwy 1997. supplorn¢ntsl Trust DO￿ was apwov&J by ttTre Charity CommissKin undor thg nw r8gtstar number 1061244 with effect Irom 1&h Marth 1997. R•crnlkn•nt •nd •ppolnlm•ntof bww truBt• In the event of any of th8 rAl￿ellt trusteès r￿gning. th• mmairnirrfJ trustaes ￿￿Id h)ok to 8 fUrt￿r aP￿Inte9 who has Sho￿ ￿terest and comrnitment over sevwd tow¥rwJ8 the L¥lbJ8. REFERENCE AND ADMINISTRATIVE DETAILS R•o18t•r•d Charlty numb•r 1061244 Prlndpal addr 30 TDnbridge Road aidstona ME16 8RT Tnts•¥ Ms G Roots Mr M Somers MrJ Musk P￿e1

J R Ch￿￿n FC•4 1 FNei81 Iload ME20 TAU

ohnw mcol Indgpendent examln•rf• reportto th• tnrftee• of Th• John W•rnh•m Col•g• olclassleal O•t•op•thy report to th$ th￿ty truste88 on my 8xaminoDon of the xojunts 01 7he John Wemham College d Classi&81 (knopathy (the Trust) Icrf Ihe yew ￿ded 31 Dwiber 2021. R￿pOn•1b1Ifj11O and l>••18 of i•ptht A$ the d)8rrty InJ$lees of the Tnjst you are r¢sty)nsible for thè pw8ratKin ol the ￿OUnts in (xffdanc8 ￿1th thts requirementsof the Chant￿9 Act )11 Cthe Acr). I r¢p)rt in resw ol rny examination of Ihè Tru5fs xmjnts carwl out undeT 8ecl)n 145 of thè ArA and in carryiNJ my examlnatK)n I have 8118pplicable DireclKJns glvan by the Chty Commi8sK)n under seclkn 1445Xbl ol the Act. Ind•p•nd•nt•xamln•¢• •t#temont I have ojnplebl my exam￿at￿)n. l ujnfinn that M material have come to my attethn in ￿nn￿l￿)n the examinatton believg that In ary mthrial r&￿.. untiry recryds wwe Tr)t kept in rEspertofthe Trust os wiretr by secknn 130 ofthe Ad". or the ijo not ac¢£id thos8 records., or the acxounts th rK)t LDmpty Trmth th8 ap￿11￿￿9 requwements C4hwning th? fonn and ￿￿t￿Trt of ￿)Unts set out in thé Charth'es (A￿￿JniS and RÈForts) RegulatKJns 2008 other Ihan any requlrem8nl that the ￿l￿nts givo a tn￿ Is not ¥ mthrconsidewl os ofan in¢Jependent exarnlrwt1￿. I havè M tsineèms and have o)m8 ￿OSS rKJ other malth In ￿nnethn wth the examlngtKJn to %sthich attention kl bgdrwwn in report kn ord8rtO B￿lIe a und•standing ofthe ac4))unts to te r•aceil. J R ChamsAon FCA Mctsan Reid 1 FO￿ts1 Rowj Afvfo ME20 7AU Pèje 3

Th John Wernham Coll rn•nt of F forth• Y￿r E 31 D•c•M￿r 20 2020 UnrestriGted fur)ds funds Notes INCOME APa) ENDOWMEMTS FROM Lk•naticns and 189￿￿e8 7.828 7.&59 Other trading xtN5ti8S Investment Irwmo 3.702 4.112 29,231 Total 39,452 41,2￿2 EXPENDITURE ON Ra￿1￿9 funds 15,128 Charttabl• actlvltlo# OstW8thy ften￿ income 65,417 2,421 54,498 1,931 12 1131 Totsl &8,914 71,544 NET INcOM￿ExPEND1TuRE) 129,462) (30.￿2) RECOPKIUATION OF FUNDS Total fvnds broughtlom 1.546,553 1,576,895 TOTAL FUNDS CARRIED FORWARD 1,517.091 1.546,553 Tha not•s ft*m part ofthese finanaal statements Page 4

funth 143 6941x1 e05.13) 1,4SO.170 1,￿2rd 5.017 14 71.Td2 92.614 io (4.WJ1) {5234> ,921 1.517.( 1.SWf*53 1 J17JW 1,51&5&3 11 TOTAL FiRIIS ' 1,617.OBI I.6￿rA3

Th• John W•rnham C of Cla to tho Fln Y•ar Ended 31 Dttèmb￿2O2l ACCOUNTING POUCIES B81• of pr•pvlng th• financlal otat•ments The finandal statw¢nts of the ¢h8rity. vthith is a publ￿ benefft wtlty under FRS 102. hav¢ W prepared in arxx)rdw￿ wth the Chaiibes SORP IFRS 1021 'AccountiNJ and Rew)rtiry by Ch8rits65: stateM￿t of Recommended Practice ap￿lea￿a to d)8riliÉs prep8rin9 I￿r a￿￿￿t5 in accryd8nc wilh the Finana81 Reporting Standard 4>pIl￿ble in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019).. RgkYJrting Standard 102 The FinaneAal Raportlng Standard applAb￿ in the UK and Republic of IreLgnd' and Ihe Charlties Act 2011. The finarrial sts1$m￿ts have be￿ prepar•J under the hlstorical cx)st (￿ventiOn, as modlfied by tha maluatNJn ofL¥tsin assets. Incom• All inojrng is rergyis•Y in the Slatement of Finan&al Ad1¥Ft￿ on( Iha charity has enlit18rn8nt to the funds, it probable trat the Income￿11 be racdved and the amount con be rneasurod rdiatrly. ndI￿re Li8blrties are rwnised as expe￿iture as SODn a5 there a Iggal or iyJnstru(XAIg obligatK)n commitw the charity to thal exp8ndttur•. it is probab18 that a transfer of Or￿n￿n￿ ￿efits will b8 required in SettleM￿t and the arnc￿nt of the obligat￿n ¢8n measur&J reliabty. Expen￿rtU￿ is for on an ￿ualS bags and has 1)een d856rf￿ under heajings that aggwat& all cx)st rolat8d to category. Whgrg ￿)Sts ¢8nnot be diredy attribubj to partlcJJlar headkngs thty ha￿ b8•n to On a basis ￿￿kStent ¥Mth the use Tanglbf• flx•d au•ts DaprotsalK)rn is provided at ts fdlo%%ing ￿nUal rates in order to writ& off each asset ovw its 8sb'mat8d useful lrfè. Lwd ond buildir Plant rn￿h1 -1%oTrcosl - 10% 15%on t￿St Fr¢etr￿k1 propgrty ￿￿1h1n kqnd and tWild￿g5 a￿ shcxwn on the balaw sh8èt at fair Igss 8coJmul8ted d8pr9ria￿n. In¥g•tyrnnt prwrty Investment property L% strKhvn at rfvjst rerAnt valuaty'on. Any ￿gr￿Jat8 gjrplus ￿ defi¢ii artsirKd from thonges in fairy￿8 is in the St8ternent of Financial ACtmt￿. T•xat5on The tharfty Is eX￿PthYJrn tax on ts charitsble •#ivities. Fund awountlng Unrestricted l￿d9 can be us*Y in a(xx)rdants %Mth the charitable objecb'ves at the dwetM)n of the trustees. OTHER TFiADING ACTMTIES 2021 2020 Sale of books and dvds Lecaures S￿lIna 3,702 3,262 850 3,702 4,112 PèJe 6 continued...

The JO￿ Wemham Col lals f rth• Y•ar Endèd 31 Decontsr 2021 INbESTMENf INCOME 2021 2020 27,913 29,09) Interest ￿Vable 27.922 29,231 RAISING FUNDS 2021 2020 Rent (xAl￿tKIn 8intenance ch￿Je9 1.056 1,461 7.527 TRUSTEES REMUNERATDN AND BENEFITS Thwe were ￿ trusiees, ￿lUne￿at￿Jn or other benèfftg for the year ended 31 Dec8rnber 2021 nor for the year ended 31 t)ecember 2020. There were r￿ truste8s' expenses pald for Iha ￿ •xled 31 December 2021 for Ihe year end&J STAFF COSTS The aVer￿je nJ)nthly numbar of mpbye85 duriry the yearw85 a5 folkjvs: 2021 2020 Athnlnistrath)n No enwb)w rocaved ￿l￿nents in excess of Ef￿,[￿yJ. TANGIBLE FIXED ASSETS Fixiures xnd fittings Freeholj ant 8rx1 m8d)inery TotAIs COST At 1 JaN4ary 21r21 872.476 11.175 176 176 At 31 Dernb8r 2021 872.476 11,351 6.983 ,810 DEPRECIATrON At 1 January 2021 CharyJe for year 110.334 8.725 10.843 309 5.314 245 126,491 9.279 At 31 DeC￿ber 2021 119,059 11.152 5.$59 135.TTO NET BOOK VALUE At31 oK￿ber2￿21 753,417 1,424 755.040 At 31 Dwnber2020 762.142 332 1,ffi9 764.143 Paga 7 ¢xsntinued...

Th• John Wemham Col nclal Ended 1 D•cè r 2021 INESTAIENT PROPER FAR VALUE At 1 J8nU8ry 2021 and 31 D￿thr2021 AMORTLSATION At 1 Januory 2021 and 31 Decembw 2021 739.430 NET BOOK VALUE Al 31 De(￿ber 2021 695.130 Al 31 D￿)ber 2020 695,130 The Investrnant merties hdd by the tharity we carried on bala￿ sheet at insuranc I￿￿￿t￿nent valuatiLW. DEBTORS: AMOUNTS FALUNG OUE WtrHIN ONE YEAR 2021 2020 Other d•btors 2.X15 2,512 1,059 2,372 5.017 3,431 CReD￿ORS. AMOUNTS FALLIMG DUE WlThtN ONE YEAR 2021 2020 Taxatson and soc￿1 OthertTrJrtors 114 5.120 4.801 5.234 11. MOVEhlENT IN FUNDS movement In funds At 31.12,21 At1.1.21 Unrn8tsl¢t•d fundx G•ThTal lund 1,546,553 {29,4621 1,517.091 TOTAL FUNDS 1,546.553 129.W21 1,517.(fJ1 Net in funds, indudwj in Ihe above are as fdlows.. Ino)mi in knds Unrestrkt•d fund• Gen8Tal fund 39,452 168.9141 129,4621 TOTAL FUNDS 39.452 168,9141 129,4K21 Page 8 cofttinu8d...

Tho John Wernham Coll Fl al r ErKI￿ 310ecenknr 2021 forthey 11. MOVEMENf IN FUNOS- con11n￿ed ComparallTrt8 for mov•Thnt In fund¥ At 31.12.20 At1.1.20 in funds Gèn8rdl fund 1.576.895 130,3421 1,546.&53 TOTAL FUNDS 1.576.895 {30,3421 1,546.553 Conyralve net movemnt In funds, irKlud8d ITr the 8tove areas folkw&: Incomirvj Re6wrces èxpend¢d MOvem￿t funds Unrpatrlct•d fvnd• G￿￿ra1 fund 41.202 171.5441 130,342} TOTAL FUMDS 41,202 171,5441 130.3421 A ￿rrent yew 12 months ar•J p￿or yaar 12 rrK>rths o)mlyned F*)Bition is aB fclkn￿.' Al 31.12.21 At1.120 in fUr￿S Unl••1rk￿ fund• Gènwal fund 1,576.895 159,8041 1,517.LYal TOTAL FUND8 1.576.895 (s9,￿) 1,517.091 A c￿rreTrt year 12 mcrth$ 8n(I kYKN yew 12 mnlhs (wo￿ned net r(￿n￿nt In f￿￿$. in the above are Ino)mlTrJ Resources M¢)vern•nt In funds Unr••trlci•d lund• General lund 80.654 (140.4581 159.8041 TOTAL FUNDS {140,4S81 (s9.￿4) Page 9 continued...

Tho John Wernham Coll th• Fln lal S the Y•ar End￿ 31 m￿r 2021 12. RELATED PARTY DISCLOSURES Thwe We￿ rv) reLq1￿j Party trarts￿li0￿ for Ihe year eTrd&J 31 D8camber 2021. Page10