REGISTERED CHARITY NUMBER: 1061244
ofth•T
Unaudltsd Flnaneknl Ststsm•r
for
hn
8lcal Ostso
McLean Rehy
Chartered Accountants
1 For5ts1 Ro8d
AY￿sfor￿
Kent
ME20 7AU

## **The John Wemham College of Classical Osteopathy** 

|**Content of the Financial Statement **|||
|---|---|---|
|**for the Year Ended 31 December 2022**|||
|||**Page**|
|**Repor of the Trustees**||**to2**|
|**Independent Examiner's Repor**||**3**|
|**Statement of Financial Activities**||**4**|
|**Balance Sheet**||**5**|
|**Notes to the Financial Sttement**|**6**|<br>**to10**|






The John W•m
of Cla
8leal 08to0 th
Tru•t•6•
rth• Yfrar Endgd 31
The ￿lSte8$ present th*r r8port wth the finanaal 6tstement¥ of the tharty for year eTh(Jed 31 Decerntrer 2022. TI*
trustees have adopted tre pw*ons ol Aeithntsng and Reporting by Char￿e$. Stat•m•nt of Recommended Pract
applicable to thantss prapanThJ troir acLunts in ac￿rd￿n￿ wilh th¢ Finarrial R8POrting Standard applicab￿ in the UK
and Republic of Ireland IFRS 1021 leffpetwè 1 J8nuary 20191.
OBJECTIVES AND ACTIVITrES
Objectkn and 41m•
Tha obi8ctiv&s forwhith the charty was e5tsb1i¥P￿d, as sèt out in its Trust Deed, are
1. to FKovide ￿uCtib￿ and trainirg for Students and graduate5 in Osteopathy.
2. to providg and maintain a ordinKs forthe treatment of those in figed of ostaopathy.
3. to earry out research into and de¥elcy the rnethG*d5 aTrd practicè ol osteopathy and io di&winate the useful resuts of
such research forthe tr￿fft.
4. to lay the foundation of a tharitabl8 hospital to te called Yhe Liweiohn Mernorial O$t8opathy Hosprtaf. lin honour of
the late John Marb'n Lrtttejthn, founder and Dean of the 8ntish S¢hool of Osteopathyl.
TIK*tJuslees del￿ats th8 day to day reS￿￿bIl￿ for rAganising tho ¢harW$ a¢tiwti'es to th8 dinic administrator.
ACHIEVEMENT AND PERFORMANCE
Chartlablg ¥rYvlU•s
The charity continues to prowde the th￿bI* athvit*s as dètai18d at￿)Ve.
Unbl suitatl8 premi*5 are k)cat8d for thg mamorial osteopathy hosWI, the trustses have 18k8n the deas￿n to invèst
sonw of the chariws contirMJenry fvnd ir510 invèstrnènt prtWi8S As the rebjm on these investrnents are consideftd
better than holdiry the money in ¢ash tsposts atth8 bank.
FundrnSsing activlilos
The hJndr8i$ing activtties of thè d)arity arè pr*nanty the provis¢on ol donats'ons frryn pats'ents rec8iwng osteopathic
tr88tsnent
FINANCIAL RP41EW
Prlnclpxl fundlng $oure•s
As stated above the main sourcè of incomè lor thè charty are the rt)nations it re￿IVeS for provKling osteopathi
trethentto pats￿ts ak)ng vith interest it has receNed on its contingenw fv
Rwrvoa poll¢y
The charty has a reser￿ fvnd, whic* has Lwn set asKlg a Ixyrtlr￿énCy fuThJ to roalis• tho Trust Deed C￿'e￿.￿￿ ol
•$tablishirKJ a c4)antab￿ hospital.
STRUCTURE, GOVERNANCE AND ￿NAGEMENT
Gov•mlng documont
The charity wrat&s a Trusl l)8•J dated 30th Septemter 1991 mised by 8 suFp￿￿en￿l Trust 088d datèd 22nd
January 1997. Thi4 supplemental Trust D8￿ w88 opprov¥d by fv Charfty Commission under the new register&Y
numbar 1￿1244 with •ffoct frcrn 13th March 1997.
R•¢rultrnont and appolnlm•ntof nwtru8t•
In the event of any of the Cxjfrent trustees rgsiglling. thg r8rnainiw tr￿StÈ•S would lock to a furthw apwjintee who has
$h¢ywn interest and commthntoverseveral years towards the cdlege
ReFERENCE AND ADMINISTRATIIIE DETAILS
R•gl¥tsred Charlty numbor
1061244
prtnclpal addr￿¥
30 Tc￿bndg0 Road
Mawjst
Kent
ME188RT
Ms G Roots
Mr M Somèrs
Mr J Musker
Page 1

The John Wernh8m CollB
of
sleo
alh
ort ol the Tr
for the Year Ended 31 D
mber 2022
REFERENCE AND ADMINISTRATIVE DEfAILS
1ndwr￿ent Ex*mln•r
J R Champion FCA
McLgan R?Kl
Chartered Acc(yJntants
1 For¥tsl Rood
Afvsford
Kant
ME20 7AU
Approved by order of thg b￿rd ¢rftruSte￿ on 29 S•pteNkner 20fJ and slgnBd on Is boh81 by..
Ms
oot8. Trustee
Page 2

nd•nt Exarnlng
Th• John W mham Coll
of Cla••lcal
Indepen￿ntoXaminerfs rgPQrt to the lJusts•• ofThJohn Wornharn CoM•g• of Cla•sl¢al Ost•op•thy
l ￿POrt tri thè thanty tr￿St￿ on my exafflinab'on of the accounts of The John Wèmham College of ClassrAI Osteopathy
(the Tntstl forthe year ended 31 Dee*mber 2022.
Rospon8lbMWw and b#1• ol r•port
As lh* charrty trust80s of the Trust you are responsiblo for pr•paration of thè accounts in ac4>)rdance hwth the
req￿1[ements of the Chanties Acl 20111'thè Arti.
I rem in respect of my •x￿1n￿.0fi of th8 Trusfs accounts carried out under Section 145 ol thg Act and in carrying out
my examination I have followed all 8pplicatJe Dir•dion8 gi%en by th& Charty Commission under Section 14515Xbl of Ihe
Act
Ind•pgndgnt•xamln•rf• *tatsm•nt
I have rJ)rry)leted rny èxaminaton. I confinn that no material mattern have corre to my attenb.on In eonn8c*on
axamination giwro me cause lo belYdW that in aw material ￿S[￿Ct..
accounting record5 %4ere not kèpt in r•sKAd of th8 Trust as reqLMr&J by Section 130 of Ihe Act,. or
tre a￿)U￿ts do not accord wth thos8 records., or
Ihe accounts do not cornply with Ihe applieAtrAè rèquirèments conc8ming the fomi and o)ntent of accLJunts 58t out
in th& Charities (Accounts and Reports) RegLslations 2008 other Ihan any rgquirement Ihat the accounts give a
true and tsir whith ts not a mattw CL)nsthr•Y as part ofan iThJependent examinath)n.
I ha¥e no ar¥J hav& C(¥￿ across no other matters in connection wth Ihe exarninab'on to attsntiort $￿Uld
be drawn in this report in order to enab￿ 8 proper undÈrstanding of the aecounts to rtaeh8d.
J R Ch￿￿On FCA
McLean Rek
Ch*tèrèl A(£ountants
1 Forstal Roaj
Aylg$ford
ME20 7AU
2 O¢tober 2023
Pago 3

Th• John Wernham Coll
of Cla#¥iul OBtso
th
entof Fln
SalA
forth• Y•ar End•d 31 Ooc•mb•r 2022
2022
Unrestricted
nds
2021
Total
fvnds
Notes
INCOME AND ENt)07•YMENTS FROM
Donations and legac￿$
7,828
Other trading acbwbes
Invostsngnl Ir￿0[￿9
4,257
3,702
27,922
Total
36,915
39,452
EXPEND￿uRE ON
Raising funds
1.929
Charhble acllvFtle•
Osteopathy
Rental ￿cOme
42,022
12,439
65.417
2,421
Olher
191
12
Total
$6,381
68.914
Net gains on invg8lments
187.824
NET INCOIIIEIFXPENDITURE}
168,358
129,4621
RECONCILIATION OF FUNDS
Tolal fun(ts brought forward
1,517.1T&1
1.546,553
TOTAL FUNDS CARRIED FORWARD
1,885,449
1,517.091
notes form part oftsse financAal stat8m8nts
Pagè 4

hn
of Classical Ostèo
ath
Balance Sheet
31 December 2022
2022
Un￿StrIcted
Nls
2021
Total
frjnds
FIXED ASSETS
Tanglble a$8ets
InVest￿nI wopwty
746,839
882,954
755,040
695,130
1.629,793
1,450,170
CURRENT ASSErs
7.404
58,3
5.017
Cash d bank
63.794
71,722
CREDrroRS
Amounts f8llrg du• vAthii one yo•r
10
{8.1381
14,801)
NET CURRENT ASSETS
SS,656
66.921
TOTAL AS8ETS LES8 CURREIIT LWILITES
1,885,449
1A17,091
ASSErs
1,685,449
1,517.091
FUNDS
iknre8lrkAedfunds
11
1.685.449
1.517,091
TOTAL FUNDS
1,685.449
1.517.091
The ffinandal stalen*nts ￿re •Nxoved by Ihè Board of Tn*l••$ and ¥uthorW for Issuo on 29 SVptsrn￿r 2023 and
r• ￿gned on Ms beh8Wby:
MSG
ts. Tru*8&
Th• ThJt•s fomi part ofth888 ffinancial st•temerts
Page 5

ol Cla8slcal (htso
e Flnanclal Staternents
fortho Year Endgd 31 Docofflbgr 2022
ACCOUTrITING POUCIES
B8818 of pY•partng thg flninelAI •tatom•nts
Th9 financi81 statwnents of thg Chaiity, which is 8 pu￿1¢ ben?fft gntity undw FRS 102. halt prepared in
accordan￿ wth the Charities SORP IFRS 1021 'Aco)unting and Reportiw by Charibes.. Ststement of
Recornrnended PractKe 8p[Al¢ab￿ to ¢harties prep8riW their a¢¢ounts irn 8¢¢orfan¢o with the Fin8n¢ial
ReportiTrJ Standard applicable in the UK and Republic ol IrelaThJ IFRS 1021 leffecaNe 1 January 20191,, Financial
R&portiry Stsndar¢ 102 'The Financlal R8portiro Standard applicab￿ in the UK and Republic of Ireland, and ihe
Ch￿tieS Act 2011. The financial statements ha￿ been prepar•Y under the historical o)st ￿nVents'on. as
mOdi￿d by thè ravalu8tK)n ofeart8in a￿al8.
Ineom•
All inm 1$ re(x)gnise(J in the Ststemenl of Finanu81 Acbvitw on(% th& tharity has entilomenl to the fvnds. f( is
probab￿ that the irKome will be receiv￿ and the amount can te measured reliably.
EX￿nditUrn
Liabilities are recognised 85 expenditure as soon as there 15 a bgal or ctJnstruc*ive obligabon cornmitting the
charity to that expBfKlrtur&, it Is protsab￿ that a transfer of econom￿ beneffts will bè requirtd in s¢tUgm¢nl and
the omount of the oblvJation ran bg rneasu￿ reliably. EXpeThjitu￿ B acwunted for on an accxua13 baws and
has been dassifi&J under headings that ￿gregate all cost ￿lat￿l to the category. ￿ere eosts cannot be
direcdy attrit￿tsd to partIC￿L￿r headiTV8 they have been all¢xth to ￿tivit￿5 on a basis consism wth the use
ol re50UmS.
Tangtbl• fixod 4#8•ts
Dekwation is prowded atthe followng annual rates in order to write off each asset over its estimated useful life.
Lar¥J alld buifvJing5
Plant and machinery
-1%On￿&t
- 10%and 15%cfficost
F￿hOkI propèrty wthKI land and t￿lId1￿J9 ore 3hown Gn the balance shegt at tsir value ￿$3 awumulated
depreryatk)n.
Imieslment prop•rty
Investment property is shown at rnost recent ValuatiC￿. Any aggragato surplus or defiat ar￿Ing trom d)ang&s in
fair Val￿ Is recognis8d In tho Stsl8mont of Financial Actwth"•s
Taxallon
Th& charity is exernpt frorn tax on its charitable actmtss.
Fund Aceountlng
Unrtrstricby fvfids can te used in accx)rdance vthh th8 challtable ￿l￿tiVeS at the diSc￿"0n ofthe tnksteos.
P•n8lon costs and oth•r po8t4•Or•mwt bon•lhs
The Charity opeTatss a defined contributioTh pension scheme. Contributi¢￿$ payabla to Ihè thanty's pgnsK)n
scheme are c*arged to the Statam*tt of Finana81 Activibès in thè pèriertl to whith ty relate.
OTHER TrADING ACTIVITIES
2022
2021
Sale of bcKJks and OWS
4.257
3,702
Pago 6
conb'nusd...

Th• John Wwnh
la8slcal
Fln
forthD Year
nclal Ststom
- Gonllwed
r 2022
WI￿sT￿ENT INCOME
2022
2021
Rents rece￿￿
Int•mst re￿1V#￿e
32.605
27,913
32.658
27,922
RAISING FUNDS
1rty￿tsnent manag•m•ntco8ts
2022
2021
Rent cc41edon
891
1.056
TRUSTEES. REMUNERATION ANO BENEFITS
There were no tr(k$t￿, r¥mU￿ra￿On Gf Ot￿r benefits for lh¥ year ended 31 December 2022 nor for the year
31 Decertjer 2021.
Tr￿t*••' exp•M
Thère were no tnJ5tees' expensos p8id for the yeai 8mJ8d 31 De￿ML￿r 2022 nor for the year ended
31 Dat￿)bel 2021.
STAFF COSTS
The avw monthly number olemployees during th8 y8ar was as foll(Ms".
2022
2021
Administration
No •mpbyè#5 recwved #i exc*ss of£60.(￿.
TANGIBLE FIXED ASSETS
Fixbjres
and
fitb.ngs
Fr88hokJ
prop*ty
PLint and
machinery
Tot81$
COST
At 1 January 2022
Adth'tions
872.476
11,351
1.108
6,983
890.810
1.108
At 31 Decemt4r2022
872.476
12,459
8,963
891.918
DEPRECIATION
At 1 Janu8ry 2022
Charge lor year
119,059
8,724
11,152
380
5,559
205
135,770
9,309
Al 31 D￿rnber 2022
127,783
11,532
5.764
145,079
NET BOOK VALUE
At 31 Dee8mL*r 2022
744.693
927
1,219
746.839
At 31 DeC￿tr*r2{y2l
753.417
1.424
755,040
Page 7
conts"nuod...

Tho JohnW•mh m C 11
of ClaB8lcal
• Flnanclal Ststsm•n
forthe Y•ar Endad
22
INVESTIENT PROPERTY
FA￿ VALUE
At 1 January 2022
Revaluation
146.471
At 31 Clecember 2022
981.031
AMORTISATION
At 1 January 2W22
Reve￿al ofimp8im)w
139.430
141,3531
At31 December2022
98,077
NET BOOK VALUE
At 31 De￿rn￿r 2022
882,
At31 Dgwb&r2021
95,130
FaIrVal￿ at 31 Doc￿bar 2022 Is by".
Valuaticn in 2022
Cost
146,471
834.560
981,031
in%*$trnenl propertieB hekj ty the c*arity are carr￿￿ on tha balaw Sheet at Insuran￿ rfrinstaternent
valuation.
DEBTORS: Al￿)uP￿s FALLING DUE IMTHIN ONE YEAR
2022
2021
Other debtN5
Prepayments
4,49f
2,913
2,505
2,512
5,017
10.
CREDITORS: AMouNfs FALUNG DUE WITHIN (hYE YEAR
2022
2021
Trade credrtors
Taxabon and socK41 seujrity
Other creditors
221
4.580
5.132
8,138
4,801
11.
MOVEhENT IN FUNDS
Net
movamènt
in ftjnds
A11.1.22
31.12.22
Unrn8trlcted fund8
Gthral fvnd
1.517.091
168,358
1,685.449
TOTAL FUNDS
1,517,091
168,358
1,685.449
Pa*8
ntinu8d...

Th• John Wgrnham C 11990
fc
l O¥tso
Nots
FlnancLal StAtsm•n
1orth• Y•ar En
nued
11.
MOVEME1￿ IN FUNDS- ¢ontlnued
N8t mov8mènt in fil￿￿. Ind￿Y&￿ in the above are as Id1￿..
Incoming
resources
Rasourtss
exFend&J
Gains and
Movement
in fvThJs
Unr•strletsd fund•
General fund
36,915
158,3811
187,824
168,358
TOTAL FUNDS
36,915
156.3811
187.824
168,358
compara￿¥￿ for m4)v•ment In fund¥
Ngt
movernent
In funds
At
31.12.21
At 1.1.21
Unr•sbfetgd fund
Gemral fund
1,546,SS3
129,4621
1.517.091
TOTAL FUNDS
1,546.553
129,4821
1,517,Cpa1
Compar*"w not mo*mènt in luThds. Ind￿ ITr the above are as fc41ows'.
Incuning
resour
R8sourtss
expend8d
Movernent
in fvnds
Unr•strletsd funds
General fvnd
39.452
168,9141
129,4621
TOTAL FUNDS
39,452
168,9141
129.4621
A pJrtent ygar 12 rnonths and prior year 12 months (y)mbinad posth.on is as fdlow3'.
Net
movement
in fvnds
Al
31.12.22
A11.1.21
Unr••trfctgd fund•
Ganèrydl lund
1,546,553
138.896
1.e85,449
TOTAL FUNDS
1,546,553
138.896
1.685.449
A ojrrent ￿Or 12 months and prrf)r year 12 months combined not mowmnt in ￿nds, induded in the above ara
as follrvNs.'
Incoming
Rosourc£
expeThJed
Gains and
losses
Mov8m8nt
in ftJnd$
Unr•$trl¢t•d fund•
Gereral hjnd
76.367
1125,2951
187.824
138.89S
TOTAL FUNDS
76.367
1125.2951
187,824
138,896
Pag& 9
L>Xtinued...

ol Cla88Scal Osteo
Nots8 to the Flnanclal Ststoments- conllnued
for th• Y•ar Endgd 31 Dgcombgr 2022
12
REL4TED PARTY DISCLOSURES
There were no rdated party traTWCtions for the year ended 31 December 2022.
P&Je 10