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**|to**2**|
|**Indepndent Examiner's Repor**|**3**|
|**Statement of Financial Activities**|**4**|
|**Balance Sheet**|**5**|
|**Nots to the Financial Statment**|**6**to**10**|





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
trust*as 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(18pF*cable 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 th*ity(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 tsk*n 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 rec*W 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$￿e lund. has been set ashla 85 a Lyjntirganty lund to rfraliqe the Tnmt Deed otpc*ve of
tabli5hiNJ a ¢harit4)￿ twjital.
STRUUURE, GOVERNANCE AND MANAGEMENT
Go¥ornlng dowmont
The chanty op￿￿e$ 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
Tn*ts•¥
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 C4hw*ning 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•ac*eil.
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
B*81• 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 appl*Ab￿ 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 D*ernb8r 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
IN*ESTAIENT 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