2020
Annual review
World
,) Physiotherapy

## **Our vision Connecting members** 

## **Our mission** 

**To move physiotherapy A global community of physiotherapists, where everyone feels connected As the international voice of** ~~**forward so the profession is physiotherapy, our mission is to:**~~ **recognised globally for its** • unite the profession internationally **significant role in improving** • represent physiotherapy and physiotherapists **health and wellbeing** internationally 

- promote high standards of physiotherapy practice, education and research 

- facilitate communication and information exchange among member organisations, regions, subgroups and their members 

## **Our strategy** 

   - collaborate with national and international organisations 

   - contribute to the improvement of global health 

- a global community of physiotherapists, where everyone feels connected and engaged 

- a physiotherapy community that has global influence and brings about changes to health policy and practice 

- a global community that promotes the unique role and value of physiotherapy 

- an organisation that shares knowledge, practice and thinking 

- an organisation that is fit for purpose 

## **Who we are** 

**Founded in 1951 as the World Confederation for Physical Therapy, we rebranded in 2020 as World Physiotherapy** 

**We are the sole international voice for the physiotherapy profession and now represent more than 660,000 physiotherapists through 125** memberorganisations 

**We operate as a non-profit** organisation and is registered as a charity in the UK. 

**3** 

World Physiotherapy Annual review 2020  Connecting members 



## **Contents** 

|**Contents**||
|---|---|
|**President’s message**|**1**|
|**Executive summary**|**2**|
|**Connecting members**|**3**|
|**Advocating for change**|**5**|
|**Promoting physiotherapy**|**6**|
|**Sharing knowledge**|**7**|
|**Our response to the COVID-19 pandemic**|**9**|
|**Building capacity**|**11**|
|**Governance**|**12**|
|**Financial review**|**16**|






## **President’s message A year like no other** 

Over the decades, since the foundation of WCPT, members of our profession in different parts of the world have experienced significant loss and hardship due to disease outbreaks, war, humanitarian disasters, political instability, financial crisis, poverty, famine, and terrorism. Those events impacted people in different ways and at different times. In 2020, as a global community, for the first time in our history, we experienced collectively an event that, to a greater or lesser extent, changed everything for everyone almost simultaneously. The outbreak of a disease in one part of the world rapidly spread and a pandemic was declared in March 2020. 

For once in our lifetime, humanity faced the same challenge at the same time in almost all parts of the world. Even then, as the lights of health went down, the fragility of our social contract was disclosed as groups within our society and our global community were disproportionately affected by the consequences of COVID-19. 

National social and health inequities were highlighted and amplified, and yet human endeavour prevailed. Physiotherapists, along with other health professionals, rose to the challenge to serve the people most in need despite uncertainty and unknowns and, in many cases, in the initial stages, lacking the fundamental personal protective equipment (PPE). 

Who knew so much could change so fast? Who ever thought we could do so much when, with so many restrictions, we could do so little? I think more changed in our profession in 2020 than in the previous three decades. 

World Physiotherapy, as an organisation, and our member organisations, subgroups and networks responded in ways that we should all be proud of as this annual review outlines. 

In 2020, in so many ways we were more connected that ever before – united in the challenges of delivering physiotherapy services through challenging circumstances – but also through our shared lived experience. I imagine every single physiotherapist in the world experienced some form of loss. 

A global organisation and its community can rise to the challenge of these unprecedented times or it can be overwhelmed. What follows in this review illustrates that World Physiotherapy took action, sometimes with a degree of uncertainty, but with the best interests of our member organisations at heart. 

An organisation like World Physiotherapy is its people – our staff, board members, our regional executive committees, the leadership of our subgroups and networks and our corps of volunteers. In every annual review, I acknowledge and celebrate the people who make up our magnificent community. 

This year, we the peoples of World Physiotherapy were the very best versions of ourselves – we survived what may be the hardest year since our foundation. 

As an organisation we set about to support the global community through our actions: 

- developing and amplifying technical information through our COVID-19 knowledge hub, our briefing papers, and the focus of World PT Day on rehabilitation and COVID-19 

- creating connection through regular meetings with our regions and subgroups, the establishment of the network of physiotherapy educators, and the decision to move congress online 

- advocacy with and on behalf of our member organisations, particularly with a focus on physiotherapy as an essential service, PPE, and digital practice. 

**Emma K Stokes** President 

**1** 

World Physiotherapy Annual review 2020  President’s message 



## **Executive summar y** 

It is clear that the biggest challenge of 2020 relates to the management and response by World Physiotherapy to the COVID-19 pandemic. Almost all activities during the year were impacted and filtered through this lens and it is impossible to think of an activity – strategic or normative – that was not dramatically affected. Some of the key challenges posed by COVID-19 are outlined below: 

- 2020 required a substantial review of the prioritisation of various long-planned strategic projects. This shift to providing COVID-19 support for our member organisations through the development of content for our online information hub shows us to be an organisation that is agile and nimble when encountering unexpected challenges. 

- Travel restrictions during the year prevented face-to-face communication with the wider physiotherapy community. While this presented an opportunity to engage more intensively with some of our entities, such as through the establishment of regular calls with our regions and subgroups. Nonetheless, the impact of missing the touchpoint of regional general meetings, conferences, interactions with our member organisations and individual physiotherapists was felt by all. 

- Video calls with our member organisations calls with our member organisations partially fills this gap. However, after 14 months I think we can all agree that there is something missing with these interactions. They do not completely replace the knowledge exchange and relationship building that comes with face-to face contact. 

- World PT Day has continued to grow as a focal point for promoting the role of physiotherapy. The growth in the volume of translated versions of the material is further demonstration of the staff team’s commitment to supporting a diverse and inclusive hub for the global community. 

In addition, through all this we moved the offices to new premises in south London! 

The past year has been tough. World Physiotherapy would not have been able to achieve all that we have this year if it was not for my hard working staff team. So to end I would like to thank Birgit, Dan, Djenana, Freya, Jenani, Mia, Pablo, Rach, Rachel, Sidy, Tash, Titi, Tony, and Tracy. You all did an incredible job over the last year. 

Further highlights from 2020 include: 

- The rebrand and the new website were a significant success. There was almost universal acclaim from our member organisations for the fresh new look and increased accessibility of our website. There has been a smooth transition from WCPT to World Physiotherapy. 

- Finalising the regulations that underpin the new constitution has continued throughout the year and the recent approval of these documents will draw a line under a period of substantial internal governance reform. 

**Jonathon Kruger** Chief executive officer 

**2** 

World Physiotherapy Annual review 2020  Executive summary 



## **Connecting members** 

**A global community of physiotherapists, where everyone feels connected** 

## **Engaging with our members** 

World Physiotherapy has continued to build engagement with member organisations and individual physiotherapists. 

**More than 30 physiotherapists from our member organisations in a number of countries/territories** (Argentina, Australia, Austria, Bahamas, Benin, Brazil, Canada, Chile, Colombia, Ecuador, Ireland, Israel, Japan, Malta, New Zealand, Norway, Philippines, Portugal, Rwanda, Saudi Arabia, South Africa, Taiwan, Tanzania, Trinidad and Tobago, UAE, UK, US) played a part in our committees and expert groups. They helped shape and develop our policies, governance, and activities across a range of areas. 

**The Indian Association of Physiotherapists (48,397 members) was readmitted as a member organisation on 1 August 2020.** 

**The Dominican Association of Physical Therapists (80 members), Palestinian General Syndicate for Physical Therapy (1,706 members) and Vietnam Physical Therapy Association (187 members)** were formally admitted to membership on 1 January 2021. 


**----- Start of picture text -----**<br>
As of 1 January 2021, we<br>have  125 member<br>organisations,<br>representing  660,406<br>physiotherapists.<br>**----- End of picture text -----**<br>


**3** 

World Physiotherapy Annual review 2020  Connecting members 



## **Supporting our members** 

During 2020, we continued to support our member organisations on a range of issues, including governance and practice. 

## **The Afghan Association for** 

**Physical Therapy** , asked for our support to help establish a new school of physiotherapy in Kabul. 

## **The Peruvian Association of** 

**Physiotherapy** asked for support for their campaigns to secure autonomy and direct access for physiotherapists in Peru. 

## **Regions** 

After the conclusion of a review of our five regions, our staff started providing support to four of them as part of a two year pilot. 

This includes supporting the work of the regional executive committees, and supporting the organisation of online regional general meetings and executive committee elections. 

## **Subgroups** 

As part of our COVID-19 response, we provided regular support to subgroups as they developed to serve their communities of practice and liaison around the impact of the pandemic in their specific areas. 

The subgroup summit planned for April 2020 has been delayed until COVID-19 travel restrictions make it possible for a physical meeting to take place. 

## **Membership enquiries** 

We received a number of membership enquiries from national physiotherapy associations, and have produced a detailed explanation of the criteria that must be met in order to become a World Physiotherapy member. 

This document has been translated into Arabic, Chinese, French, Russian, and Spanish to reflect the areas of the world where our newer members will come from. 

We are also developing materials promoting membership benefits. 

## **Autonomy and direct access** 

were also the focus of campaigns for the **French National Council of Physiotherapists** , one of our newer member organisations, and we provided advocacy support to advance this agenda. 

**We provided support to the Bahamas Association of Physiotherapists and the College of Physiotherapy and Kinesiology of Bolivia** to help them develop new regulations around practice. 

## **The Kenya Society of Physiotherapists** 

asked for support to develop a new constitution for the society. 

**4** 

World Physiotherapy Annual review 2020  Connecting members 



**Advocating for change A community that has global influence and brings about changes to health policy and practice** 

The implementation of our projects in Tajikistan and Vietnam has been impacted by the COVID-19 pandemic, as travel restrictions have prevented the mentors and our head of programmes from carrying out face-toface activities. 

In Vietnam, we were able to work with the mentors to deliver most of the activities online, this included a presentation to launch the World Physiotherapy assessment workshop. We have had to delay some of the activities in Tajikistan because of the complexity in working online with local stakeholders, although we were able to hold a number of online stakeholder workshops. 

## **Consultations** 

We consult regularly with our member organisations on a range of issues. In the past year our consultations have included: 

- draft guideline for the development of a system for regulation of the physiotherapy profession 

- our governance regulations 

- impact of COVID-19 and digital practice 

## **Education** 

**We have developed a physiotherapy education framework** – due for publication in the first half of 2021. 

**We relaunched the World Physiotherapy Network for Physiotherapist Educators** as a Facebook group to share and exchange knowledge on a range of educational issues. 

## **We established an education task** 

**force** to consider and respond to the impact of COVID-19 on the education of physiotherapists. Five webinars were hosted and three briefing papers produced. 

## **Global leadership and influence** 

**Our contribution to thought leadership and global influence has been recognised in a number of different ways during 2020, including:** 

- Emma Stokes has continued her advocacy work in support of the WHO Rehabilitation 2030 agenda. In 2020 she was elected chair of the Global Rehabilitation Alliance. 

on our role in supporting member organisations and physiotherapists around the world to ADAPT (Physiotherapists for Global Health), a professional network recognised in the UK by the Chartered Society of Physiotherapy, and to the Pan American Health Organization (PAHO). 

• Jonathon Kruger provided a verbal statement to the World Health Assembly in November on the need for member states to support positive practice environments. World Physiotherapy also submitted a written statement on the rehabilitation needs of people with severe COVID-19 and, in partnership with World Health Professions Alliance, the role of the health workforce as a key to achieving universal health coverage. 

   - For the Kenya Society of Physiotherapists Jonathon delivered a presentation to introduce their general meeting and the launch of their new member publication. 

- Jonathon delivered presentations 

**5** 

World Physiotherapy Annual review 2020  Advocating for change 



## **Promoting physiotherapy** 

**A global community that promotes the unique role and value of physiotherapy** 

The impact of COVID-19, including travel restrictions, forced the cancellation or rescheduling of many events during 2020. 

Some event organisers transitioned their events from physical to online events. 

Emma Stokes gave keynote presentations and spoke at a number of online events, including: 

• 7th Emirates Physiotherapy Conference in June 

• Canadian Physiotherapy Association virtual summit in November 

## **World PT Day** 

The focus for World PT Day in 2020 was the role of physiotherapy in rehabilitation and COVID-19, and infographics focusing on the delivery of physiotherapy via telehealth. 

Thanks to volunteer translators, the leaflet, posters, infographics, and postcard were produced in 48 languages (2019: 22) and reports were received from physiotherapists in 28 countries. 


**----- Start of picture text -----**<br>
ਕੋਵੀਡ  -19<br>ਤੋਂ ਬਾਅਦ ਿਸਹਤਯਾਬੀ<br>ਿਫਿਜ਼ਓਥੈਰੇਪੀ<br>ਕੋਿਵਡ  -19  ਿਬਮਾਰੀ<br>ਤੋਂ ਤੁਹਾਡੀ ਮੁੜ - ਿਸਹਤਯਾਬੀ<br>ਦੀ ਕੁੰਜੀ ਹੈ #worldptday<br>ਕੋਿਵਡ  ਕੋਵੀਡਜੇਹੈਲਥਕੇਅਰਪੀਵੀਐਫਐਸਤੁਸੀਂ -19-19 ਮਿਹਸੂਸਪ�ੈਕਟੀਸ਼ਨਰਤੋਂ ਤੋਂ ਬਾਅਦ ਥਕਾਵਟ ਿਸੰਡਰੋਮ ਵਾਲੇਠੀਕਕਰਦੇਲੋਕਾਂਹੋਣਹੋਨਾਲਦੇਵਾਲੇਿਕਿਸਹਤਯਾਬੀਤੁਸੀਂਗੱਲ10%ਸੁਧਾਰਕਰੋਲੋਕਅਤੇਲਈਨਹੀਂਪੋਸਟਉਨ�ਾਂਕਰਵੱਖਨੂੰਵਾਇਰਲ-ਰਹੇਪੀਵੱਖ, .ਵੀਜਾਂਪ�ਬੰਧਨ.ਐਫਗਤੀਿਵਧੀਥਕਾਵਟ.ਐਸਰਣਨੀਤੀਆਂ. ਿਸੰਡਰੋਮਦਾਕਰਣਮੁਲਾਂਕਣਨਾਲ(ਦੀਪੀ.ਲੋੜਵੀਤੁਹਾਨੂੰਕਰਨ.ਐਫਪਵੇਗੀਬਦਤਰ.ਲਈਐਸI.ਕਹੋ)ਮਿਹਸੂਸਦੇIਲੱਛਣਹੁੰਦਾਿਵਖਾਹੈ, ਸਕਦੇਆਪਣੇਹਨਿਫਜ਼ੀਓਥੈਰੇਿਪਸਟI ਜਾਂ www.world.physio/wptday<br>www.world.physio/wptda<br>นักกายภาพบำบัดนำ<br>ท่านไปตลอดเส้น<br>ทางการฟื้นตัวจากโค<br>วิด  19  โดยทำงานร่วม<br>กับทีมสหวิชาชีพ เพื่อ<br>ตอบสนองความ<br>ต้องการของท่าน<br>#worldptday<br>การฟื้นสภาพหลัง<br>โควิด 19<br>กลุ่มอาการเหนื่อยล้าหลังติดเชื้อไวรัส คนที่หายจากโควิด 19 มากถึงร้อยละ 10 อาจมีภาวะกลุ่มอาการเหนื่อยล้าหลังติดเชื้อไวรัส (post viral fatigue syndrome (PVFS)) หากท่านรู้สึกว่าร่างกายไม่ดีขึ้นหรือหากรู้สึกแย่ลงมาก เมื่อทำกิจกรรมเคลื่อนไหวมาก สอบถามนักกายภาพบำบัดหรือบุคลากรสุขภาพ เพื่อประเมินว่าท่านมีภาวะนี้หรือไม่ การฟื้นสภาพผู้ที่มีภาวะนี้แต่ละคนอาจต้องการวิธีรักษาที่แตกต่างกัน<br>#worldptday<br>#worldptday<br>www.world.physio/wptday<br>www.world.physio/wptday<br>Rehabilitacija nakon<br>Vježba je važan dio<br>vašeg oporavka od<br>COVID-19. Fizioterapeut<br>će biti u mogućnosti<br>usmjeriti vas u vježbe<br>koje mogu pomoći<br>Reabilitação após a<br>COVID-19<br>COVID-19<br>Os fisioterapeutas são<br>determinantes em todas as<br>fases de reabilitação de pessoas<br>a recuperar de quadros severos<br>de COVID-19.<br>requer diferentes estratégias de gestão.peça-lhe para o avaliar relativamente ao SFPV. A reabilitação de pessoas com SFPV com que se sinta muito pior, fale com o seu fisioterapeuta ou outro profissional de saúde e fadiga pós viral (SFPV). Se sente que não está a melhorar ou se a atividade está a fazer Até 10% das pessoas em recuperação da COVID-19 poderão desenvolver síndrome de  Síndrome de fadiga pós-viral  zahtijeva različite strategije postupanja.sindrom post-virusnog umora. Rehabilitacija osoba sa sindromom post-virusnog umora gore, razgovarajte sa svojim fizioterapeutom ili liječnikom i zamolite ih da procjene vaš Ako osjećate da se vaše stanje ne poboljšava ili ako vam aktivnost čini da se osjećate puno Do 10% ljudi koji se oporavljaju od COVID-19 može razviti sindrom post-virusnog umora.  Sindrom post-virusnog umora<br>Shutterstock / wavebreakmedia<br>**----- End of picture text -----**<br>


On World PT Day our top tweet marking the day earned almost **13.2m impressions + 556 engagements** 

During September we gained 

**257 new Twitter followers** 

During September, World PT Day tweets achieved 

**196,000 impressions 504 mentions 5,507 visits** to our Twitter profile 

**6** 

World Physiotherapy Annual review 2020  Promoting physiotherapy 



## **Sharing knowledge** 

**An organisation that shares knowledge** 

## **Communications** 

In June 2020, we launched a new brand (including a name change for all externally-facing materials and communications) and a new website. 

The response from member organisations, individual physiotherapists, and other key stakeholders has been positive and welcoming. A website evaluation survey will be conducted in mid-2021. 

As part of our commitment to diversity and inclusion, we are translating all our policies into five languages: Arabic, French, Japanese, Polish, and Spanish. 

These languages were chosen to maximise the reach of our materials to the highest number of physiotherapists represented within our confederation. 


**----- Start of picture text -----**<br>
© World Physiotherapy 2019<br>www.world.physio<br>**----- End of picture text -----**<br>


Déclaration de politique **Description de la physiothérapie** 

**Descripción de la Fisioterapia** 


**----- Start of picture text -----**<br>
Declaración de política<br>© World Physiotherapy 2019<br>www.world.physio<br>www.world.physio© World Physiotherapy 2019<br>**----- End of picture text -----**<br>


Declaración de política 

**© World Physiotherapy 2019 www.world.physio** 

**7** 

World Physiotherapy Annual review 2020  Sharing knowledge 



## **Annual membership census** 

## In mid-2020, 111 of our member organisations completed the annual membership census. 

The high response rate, 91%, demonstrates strong engagement between World Physiotherapy and our member organisations, and aids data reliability. 

Individual reports were produced and published in January 2021. A global report and five regional reports were produced and published in February 2021. 

A set of 13 questions about the COVID-19 pandemic were included to assess the impact globally on the physiotherapy profession. Responses to these questions were published in a report in March 2021. 

## **“** 

## Highlights of the 2020 census include: 

**57%** of respondents said membership of their organisation had increased 

**86%** of respondents said COVID-19 had impacted on physiotherapy practice in their country/territory, most of them reported disruption between March and June 2020 

**63%** of respondents said physiotherapists in their country/ territory reported challenges in accessing personal protective equipment between March and June 2020 

**27%** of respondents 

said there was full direct access in their country/territory and people could refer themselves to a physiotherapist without a referral, in both public health systems and private practice 

**63%** of physiotherapists, globally, are women - and only 14% of countries/territories globally has fewer women than men practising as physiotherapists 

**75%** of countries/ territories allow physiotherapists to provide telehealth 

_When we joined World Physiotherapy at the beginning of 2020 nobody could have predicted the challenges caused by COVID-19. All the more we have appreciated being a part of a global community dealing with the pandemic. We translated the pivotal materials shared by World Physiotherapy, we celebrated World PT Day, took part in surveys on education and telehealth. We participated in the global #PPE4PT action organised by World Physiotherapy and we welcomed the organisation’s support when advocating for telehealth in Poland._ 

**Polish Chamber of Physiotherapists** 

**8** 

World Physiotherapy Annual review 2020  Sharing knowledge 



## **Our res onse to the COVID-19 andemic p p** 

Since January 2020, we have worked to support the global physiotherapy community in its response to the COVID-19 pandemic 

This has included providing advocacy support to our member organisations and maintaining regular contact with them to understand the local impact of the COVID-19 pandemic in different countries/territories. 

## **February** 

Launch of information hub to provide information and resources about COVID-19 for member organisations and individual physiotherapists 

## **May** 

Publication of first COVID-19 briefing paper – four more briefing papers, covering rehabilitation and education, were published between May and September 

## **March** 

WHO declares COVID-19 pandemic 

Promotion of Physiotherapy Management for COVID-19 in the Acute Hospital Setting – the guidelines have been translated into 25 languages 

Publication of WCPT/INPTRA report on digital physiotherapy practice – the report has helped physiotherapists develop and advocate to provide telehealth services during the pandemic 

## **June** 

As part of the Health Care in Danger community, we called for urgent action against attacks on health care workers during the pandemic, including at least 208 attacks between March and June 

## **April** 

As part of World Health Professions Alliance, we called for action on personal protective equipment from G20 leaders 

Launch of global task force on COVID-19 and physiotherapist education 

Launch of #PPE4PT campaign – materials available in French, Spanish, European Portuguese 

Launch of COVIDPhysio Registry – a register of physiotherapy-related work in progress in response to the COVID-19 pandemic 

## **July** 

Focus for World PT Day announced: rehabilitation after COVID-19 and the role of physiotherapists in the treatment and management of people affected by COVID-19 

## **August** 

Board announces World Physiotherapy Congress 2021 will transition to an online event because of the impact of COVID-19 

## **September** 

Launch of the first in a series of webinars to support educators – four more webinars took place between September 2020 and February 2021 

## **October** 

Launch of survey to understand more about digital practice during the pandemic 

World PT Day materials translated into 48 languages 

## **November** 

As part of World Health Professions Alliance, we make a verbal statement to the WHO 73rd World Health Assembly calling for action on positive practice environments 

We welcome WHO declaration of 2021 as the international year of health and care workers 

2021 

## **January** 

As part of World Health Professions Alliance, we call for continued support and real action to support health professionals and other health and care workers in 2021, and help safeguard underfunded, COVID-affected health systems during the year of the health and care workers 

## **February** 

We promote the opportunity for physiotherapists to take part in a series of focus groups organised by WHO’s independent panel for pandemic preparedness and response 

## **March** 

To mark the first anniversary of WHO declaring COVID-19 a pandemic, we published a report, Impact of the COVID-19 pandemic on physiotherapy services globally 

**9** 

World Physiotherapy Annual review 2020  Our response to the COVID-19 pandemic 



## **Our response to the COVID-19 pandemic Resources for our member organisations and their members** 

## **Information hub** 

## **#PPE4PT** 

## **campaign resources** 


**----- Start of picture text -----**<br>
Precauciones para evitar la transmisión por gotas<br>durante el tratamiento de pacientes con COVID-19 El COVID-19 Las gotas de COVID-19 son relativamente pesadas, por lo que no se desplazan lejos y caen rápidamente al suelo u otras superficies.Los desinfectantes basados en cloro son efectivos para limpiar superficies s e propaga a través de la transmisión por gotas. [1] .<br>Los procedimientos que provocan transmisión por gotas durante la fisioterapia puede incluir •• movilizacionesejercicio terapéutico y otras intervenciones de rehabilitación   2 : Para protección por gotas Gafas de protección/ Máscara facial protectora [3] :<br>Es probable que durante el tratamiento un fisioterapeuta esté en contacto cercano con un paciente con COVID-19. Durante estas intervenciones, el paciente puede toser y/o expectorar mocos o esputos. En estos casos debe usarse una mascarilla de alta filtración  (p. Ej. FFP2 / N95)  Si un paciente es tratado fuera de una habitación de aislamiento, asegúrese de que este lleva una mascarilla quirúrgica Bata impermeable de Mascarilla quirúrgicamanga larga<br>Guantes<br>www.wcpt.org@WCPT1951 #PPE4PT<br>1 https://jamanetwork.com/journals/jama/fullarticle/2762692 Ong SWX, Tan YK, Chia PY, et al. Air, Surface Environmental, and Personal Protective Equipment Contamination by Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) From a Symptomatic Patient. JAMA. Published online March 04, 2020. doi:10.1001/jama.2020.3227 2 Thomas P, Baldwin C, Bissett B, Boden I, Gosselink R, Granger CL, Hodgson C, Jones AYM, Kho ME, Moses R, Ntoumenopoulos G, Parry SM, Patman S, van der Lee L (2020): Physiotherapy management for COVID-19 in the acute hospital setting. Recommendations to guide clinical practice. https://www.wcpt.org/sites/wcpt.org/files/files/wcptnews/images/Physiotherapy_Guideline_COVID-19_FINAL.pdf 3 Rational use of personal protective equipment for coronavirus disease (COVID-19): interim guidance. https://apps.who.int/iris/bitstream/handle/10665/331498/WHO-2019-nCoV-IPCPPE_use-2020.2-eng.pdf<br>••••toux et une expectoration de mucus. •Toute mobilisation ou thérapie pouvant entraîner une •La mobilisation des sécrétions•déconnexion d’un circuit respiratoire est requises’il est utilisé avec des patients ventilés et que la •L’entraînement musculaire inspiratoire, en particulier •endotrachéaleL’instillation saline via un circuit ouvert / sonde L’aspiration ouverteL’hyperinflation manuelle (HIM)•L’aspiration nasopharyngée ou oropharyngéeLes PEP à bullesLes dispositifs PEP et PEP oscillantsThe Vest, MetaNeb, Percussionaire)•/ extra pulmonaire à haute fréquence (par exemple, exsufflation mécaniques, d’appareils d’oscillation intra positive (par exemple : VPPI), d’appareils d’insufflation-•L’utilisation d’appareils respiratoires à pression toux et l’expectorationtoux assistée manuellement) pouvant déclencher une (par exemple : vibrations expiratoires, percussions, positionnement / gravité et les techniques manuelles Les techniques de drainage assistées par toux pendant le traitement ou soufflementLes procédures qui génèrent une toux, par exemple  2:<br>protection aérienne doit être utilisée pendant les interventions de kinésithérapie respiratoire.dekinésithérapeutes doivent tenir compte des risques et des avantages de la mise en œuvre les aérosols fins qui sont parfois produits lors de procédures médicales avancées. Les COVID-19 peut survivre pendant de longues périodes sur certaines surfaces et dans  procédures de génération d’aérosols 1 et prendre les précautions appropriées. La<br>Couverture capillaire  en option<br>Lunettes/écran facial<br>ou FFP2, ou masque Masque Norme N95 haute filtrationéquivalent à<br>Blorésistante aux fluidesuse à manches longues<br>Gants<br>Chaussures résistantes aux fluides en option<br>qu’elle porte un masque chirurgical.l’extérieur d’une pièce d’isolement, assurez-vous Si une personne atteinte de COVID-19 est traitée à ou dans une pièce unique avec la porte fermée.être effectuées dans une pièce à pression négative Les procédures de génération d’aérosols doivent  www.wcpt.org@WCPT1951<br>personnes atteintes de COVID-19Protection aérienne lors du traitement des<br>d’aérosols comprennentLes procédures de génération  For airborne protection 3:<br>#PPE4PT<br>3 Rational use of personal protective equipment for coronavirus disease (COVID-19): interim guidance. https://apps.who.int/iris/bitstream/handle/10665/331498/WHO-2019-nCoV-IPCPPE_use-2020.2-eng.pdf COVID-19 in the acute hospital setting. Recommendations to guide clinical practice. https://www.wcpt.org/sites/wcpt.org/files/files/wcptnews/images/Physiotherapy_Guideline_COVID-19_FINAL.pdf 2 Thomas P, Baldwin C, Bissett B, Boden I, Gosselink R, Granger CL, Hodgson C, Jones AYM, Kho ME, Moses R, Ntoumenopoulos G, Parry SM, Patman S, van der Lee L (2020): Physiotherapy management for NEJMc2004973  (Access date: 14 April 2020) V. J. 2020. Letter: Aerosol and Surface Stability of SARS-CoV-2 as Compared with SARS-CoV-1. New England Journal of Medicine. Published online 17 March 2020 Available at: https://www.nejm.org/doi/10.1056/1 VAN DOREMALEN, N., BUSHMAKER, T., MORRIS, D. H., HOLBROOK, M. G., GAMBLE, A., WILLIAMSON, B. N., TAMIN, A., HARCOURT, J. L., THORNBURG, N. J., GERBER, S. I., LLOYD-SMITH, J. O., DE WIT, E. & MUNSTER,<br>#PPE4PT<br>Assurez-vous de savoir comment mettre et retirer l’EPI.Si vous avez une barbe ou une moustache, le raser vous aidera à vous assurer que votre masque facial est bien ajusté.Attachez vos cheveux en arrière et gardez-les couverts. Vérifiez que vos chaussures résistent aux fluides et peuvent être essuyées.Retirez toutes les boucles d’oreilles, montres, cordons, téléphones portables, téléavertisseurs, stylos, etc. avant d’entrer dans une zone clinique et avant de mettre un EPI.Si l’EPI que vous utilisez a été réutilisé, par exemple des lunettes, assurez-vous qu’il a été nettoyé et désinfecté avant utilisation.Gardez votre EPI en place pendant que vous êtes exposé à des zones potentiellement contaminées. N’ajustez pas votre masque ou tout autre EPI lorsque vous êtes avec un patient.Consultez les directives locales pour savoir comment laver et porter vos vêtements de travail ou votre uniforme.Vous devez porter un EPI approprié indépendamment de l’isolement physique.Ne partagez pas l’équipement. N’utilisez que du matériel à usage unique si vous le pouvez.<br>Pendant le traitement de toute personne soupçonnée ou confirmée de COVID-19, les kinésithérapeutes doivent suivre la  protection anti postillon  et le port de: Pendant le traitement de toute personne suspectée ou confirmée de COVID-19 et d’une maladie respiratoire importante, les kinésithérapeutes doivent suivre une  protection aerienne  et porter:<br>Recommandations aux kinésithérapeutes  COVID-19<br>traitant des personnes atteintes de<br>Couverture capillaire en option<br>Lunettes/écran facial<br>Blouse à manches longues Lunettes/écran facialMasque chirurgicalrésistante aux fluidesGants Masque Norme N95 ou FFP2, ou Blouse à manches longues masque équivalent résistante aux fluidesChaussures résistantes à haute filtrationaux fluides en optionGants<br>www.wcpt.org@WCPT1951<br>**----- End of picture text -----**<br>


## **COVID-19 impact report** 


**----- Start of picture text -----**<br>
during the COVID-19 pandemic.essential health profession recognised as a frontline or Physiotherapy must be<br>phases of COVID-19. role in the treatment for all Physiotherapists play a critical<br>address this issue. processes should be put in place to to physiotherapy services and therefore be particularly affected by the disruption People with long-term conditions could<br>services due to the COVID pandemic. raised by people accessing physiotherapy be an effective way to face the challenges physiotherapy telehealth services could Investment and recognition of<br>will have a key role in this process.  and their rehabilitation. Physiotherapists related to people affected by Long Covid and implemented to address issues New strategies will need to be developed<br>can be summarised as: The key findings of this report<br>World Physiotherapy - Impact of the COVID-19 pandemic on physiotherapy services globally<br>Summary<br>Impacto de<br>la pandemia<br>COVID-19 en<br>los servicios de<br>fisioterapia<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
8<br>**----- End of picture text -----**<br>


## **Multiple language reports and briefing papers** 


**----- Start of picture text -----**<br>
Reagimi i fizioterapisë botërore ndaj<br>COVID-19<br>Përmbledhje informuese 2<br>REHABILITIMI DHE ROLI JETIK<br>I FIZIOTERAPISË<br>maj 2020<br>Documento informativo 2<br>Respuesta de la World Physiotherapy  al COVID-19<br>mayo 2020<br>REHABILITACIÓN Y EL PAPEL ESENCIAL DE LA FISIOTERAPIA<br>EL IMPACTO DEL COVID-19 EN LOS  SISTEMAS DE<br>SALUD FRÁGILES  Y COMUNIDADES VULNERABLES Y EL PAPEL DE LOS FISIOTERAPEUTAS EN LAS TAREAS DE REHABILITACIÓN.<br>World Physiotherapy<br>Respuesta Mundial<br>de la Fisioterapia al<br>COVID-19<br>INFORME 5<br>Septiembre 2020<br>**----- End of picture text -----**<br>


## **“** 

_**This year we’ve faced some great challenges, because of the COVID-19 pandemic and, here in Peru, the enactment of our professional practice law, and the creation of a professional physiotherapy college. We’ve had to provide so much information, statistics, and letters to different institutions and authorities. World Physiotherapy has given us so much advocacy support and we’re really grateful.**_ 

## **Peruvian Association of Physiotherapy** 

## 

**10** 

World Physiotherapy Annual review 2020  Our response to the COVID-19 pandemic 



**An organisation that is fit for purpose** 

## **Building capacity** 

## **Appeals committee** 

In November 2020, the World Physiotherapy appeals committee held its first meeting. 

The committee will consider and determine the outcome of any appeals against membershiprelated decisions by the membership committee and the board.  The committee will meet towards the end of each year to review any membership applications received during the relevant year and any anticipated applications for the following year, any organisations whose membership has ceased/ terminated, and a summary of any complaints received during the year. 

## **Member organisations** 

**The Indian Association of Physiotherapists** (48,397 members) was re-admitted on 1 August 2020. 

After an electronic vote of the membership, **three national physiotherapy professional associations** were formally accepted as member organisations on 1 January 2021 – bringing the total number of **member organisations to 125, representing more than 660,000 physiotherapists worldwide.** 

**Dominican Association of Physical Therapists** (80 members) 

**Palestinian General Syndicate for Physical Therapy** (1,706 members) 

## **IT development** 

In tandem with the launch of the website, we introduced the Salesforce customer relationship management (CRM) system in June 2020. This has enabled us to more formally manage contact data, including interactions and activities with stakeholder organisations and key individuals. This CRM was used for the annual membership census in 2020 and synchronises directly with the website to ensure all data is current. 

**Vietnam Physical Therapy Association** (187 members) 

## **Staffing** 

All staff have worked from home since 15 March 2020, one week before the UK government introduced travel restrictions due to COVID-19. This approach has enabled us to continue to support member organisations and maintain activities. Due to the prolonged period of home working, we put in place mechanisms to ensure all staff were supported from a health, safety and wellbeing perspective. 

In December we relocated our London office from Victoria to London Bridge. The relocation was planned, due to the sale of the building by the landlords. 


**----- Start of picture text -----**<br>
screen shot of zoom meeting<br>**----- End of picture text -----**<br>


**11** 

World Physiotherapy Annual review 2020  Building capacity 



## **Governance** 

## **Structure, governance and management** 

In 2020, WCPT changed its name to World Physiotherapy. This change was part of a rebrand and is being implemented across all externally-facing platforms and materials. WCPT continues to be used for all governance and financial matters. 

World Physiotherapy is an unincorporated international professional association founded in 1951. The organisation’s objectives, membership and governance structures are contained in the constitution, which was approved at the 19th general meeting of member organisations,  held in Geneva, 8-9 May 2019, and replaced the Articles of Association. 

The trustees confirm that, during the year, World Physiotherapy has complied with the provisions of the constitution and current statutory requirements applicable to charities. The trustees also confirm they have had regard to guidance issued by the Charity Commission as to operation of the public benefit requirement. 

The business of World Physiotherapy is conducted through the general meeting of member organisations, executive board, regions, and subgroups. The World Physiotherapy executive board (the board) is the charity’s board of trustees. 

The board meets either in person or via teleconference at least six times per year to define the strategic plan and areas of activity for World Physiotherapy. It considers grant making, investment, reserves and risk management, and approves the annual budget, policies and performance. 

During 2020 the board held 10 teleconferences and no in person meetings. This was due to the impact of the COVID-19 pandemic, including travel restrictions. 

World Physiotherapy’s executive board is elected by World Physiotherapy member organisations and consists of the president, vice president and a member from each region. The president and vice president are elected at the World Physiotherapy general meeting held every four years. Regional executive board members are elected by their region. 

All new board members will be invited to participate in an induction process on commencement. Current board members and staff are encouraged to participate so there is a shared understanding of roles and responsibilities. 

## **Trustees** 

**Emma K Stokes** President 

**Melissa Locke** Vice president and chair of finance committee 

**John Xerri de Caro** 

**Stacy de Gale** 

**Jean Damascene Gasherebuka** 

## **Yasushi Uchiyama** 

**Daniel Wappenstein** 

## **Chief executive officer** 

**Jonathon Kruger** 

## **Solicitors** 

**Veale Wasbrough Vizards LLP** Narrow Quay House, Narrow Quay, Bristol BS1 4QA 

## **Auditor** 

**Crowe U.K. LLP** 55 Ludgate Hill, London EC4M 7JW 

## **Investment managers** 

**Brown, Shipley & Co. Limited** Founders Court, Lothbury London EC2R 7HE 

## **Bankers** 

**Bank of Scotland plc** 33 Old Broad Street London EC2N 1HZ 

The day-to-day administration and management of World Physiotherapy is delegated to the chief executive officer. 

**12** 

World Physiotherapy Annual review 2020  Governance 



## **Membership** 

World Physiotherapy member organisations are the national professional associations representing physiotherapists. 

## **External relations** 

World Physiotherapy is in official relations with the World Health Organization (WHO) and has consultative status with the United Nations Economic and Social Council (ECOSOC) and United Nations Children’s Fund (UNICEF). 

Since 2010 World Physiotherapy has been a member of the World Health Professions Alliance (WHPA), comprising the International Council of Nurses (ICN), the International Pharmaceutical Federation (FIP), the World Dental Federation (FDI) and the World Medical Association (WMA). 

World Physiotherapy has Memorandums of Understanding with Humanity & Inclusion (HI), the International Committee of the Red Cross (ICRC). 

World Physiotherapy is a founding member of the Global Rehabilitation Alliance, which was founded in May 2018 with the aim of being a powerful advocacy platform to further the development of rehabilitation around the world. 

During 2020, applications for membership were received from a number of national physiotherapy professional associations. An electronic vote took place and three were formally accepted as member organisations from 1 January 2021 – bringing the total number of member organisations to 125, representing more than 660,000 physiotherapists worldwide. 

Each member organisation has the right to be represented at the general meeting and must attend one in two consecutive meetings. 

Regions are five geographic groupings of member organisations: Africa, Asia Western Pacific, Europe, North America Caribbean and South America. Regions exist to assist the development of the profession in the geographic area. Regions have the right to send a delegate to the general meeting, but these delegates do not have a right to vote. 

Subgroups are international physiotherapy organisations, which represent a specific area of professional interest and meet World Physiotherapy criteria for subgroup recognition. They promote the advancement of physiotherapy in their field and are organised to exchange scientific knowledge. 

Upon application, they are approved as subgroups by the board and confirmed by the general meeting. They are reconfirmed at each successive general meeting. There are currently 14 subgroups recognised by World Physiotherapy. 

Subgroups have the right to send a delegate to the World Physiotherapy general meeting, but these delegates do not have a right to vote. 

Networks support the exchange of ideas, experience and expertise in physiotherapy among individual physiotherapists in defined areas of practice, education and management in fields not covered by World Physiotherapy subgroups. There are currently six World Physiotherapy networks and three affiliated networks. 

**13** 

World Physiotherapy Annual review 2020  Governance 



## **Risks** 

The trustees have reviewed the major risks to which World Physiotherapy is exposed and have established systems to mitigate those risks. 

This risk management framework defines World Physiotherapy processes for managing risk including the implementation, monitoring, reviewing and improvement of risk management. World Physiotherapy maintains separate risk registers for World Physiotherapy and WCPT Limited. 

## **The key risks are:** 

**1** Membership: concerns regarding non-renewal of membership or non-payment of fees are addressed by the strategic plan and ongoing membership engagement activities. During the pandemic the organisation has increasingly focussed on increasing the value of membership through targeted activities. 

**2** Membership: concerns regarding member organisations not complying with membership requirements are addressed by 2019 constitution. 

**3** Governance: concerns regarding executive board members acting outside of their delegation are dealt with by the executive board governance framework. The governance framework documents the required practices and procedures related to the board and committees, these include: 

## **The key risks facing WCPT Trading Limited and the process in place to manage these risks:** 

**1** Congress income: There is a risk that participant numbers and/or exhibition/sponsor income falls short of budget posing risk of financial loss to World Physiotherapy. This risk is managed by conservative budgetary management grounded in available data and industry insights. 

**2** Currency fluctuations: There is a risk that major changes in exchange rates after charges/budget is set will result in a financial loss to World Physiotherapy. This risk is managed through the appointment of a foreign currency adviser and the establishment of forwarding hedging contracts for known expenses. 

- board charter which identifies the responsibilities, accountabilities and relationships between World Physiotherapy’s governance bodies 

- board operating guidelines which guide the scheduling, agenda and timing of meetings and requirements for the presentation, lodgement, and approval process for providing information for board and committee consideration. 

**4** Health and safety: concerns relate to the ongoing pandemic and challenges to ensuring staff are provided with safe working envioments. 

**14** 

World Physiotherapy Annual review 2020  Governance 



## **Objectives and activities for the public benefit** 

World Physiotherapy’s general meeting of member organisations is held every four years. The meeting approves changes to the constitution, elects the president and vice president, names the members of the board (the trustees), admits member organisations, approves subscription rates, approves professional policy statements, and considers motions submitted by member organisations. 

The board determines the priorities within the strategic plan for a minimum of four years within the resource constraints of World Physiotherapy, and continually reviews these priorities in light of changing circumstances. The trustees, having had due regard to guidance issued by the Charity Commission, confirm that World Physiotherapy complies with the public benefit requirement in section 4 of the Charities Act. 

## **As the international voice of physiotherapy, World Physiotherapy’s mission is to:** 

- unite the profession internationally 

- represent physiotherapy and physiotherapists internationally 

- promote high standards of physiotherapy practice, education and research 

- facilitate communication and information exchange among member organisations, regions, subgroups and their members 

- collaborate with national and international organisations 

- contribute to the improvement of global health. 

**15** 

World Physiotherapy Annual review 2020  Governance 



## **Financial review** 

COVID-19 restrictions led to 2020 being an operationally challenging year. Despite this, the organisation’s financial position remains strong (following a successful congress in Geneva in 2019) with a healthy cash holding, and growing membership income levels. 

The statement of financial activities for 2020 shows net deficit of £217,758 and the balance sheet shows total net assets of £1,554,538 as at 31 December 2020. This reduction in net assets was principally due to a planned WCPT Trading loss. 

The following table separates the Charity and Trading entities income and expenditure to allow the individual performance to be considered. 

|**Financial Year**|**2020**|||
|---|---|---|---|
||**Charity**|**Trading**|**Consolidated**|
||**£**|**£**|**£**|
|**Income**|1,105.152|2,319|1,107,471|
|**Expenditure**|1,062,386|262,843|1,325,229|
|**Net**|**42,766**|**-260,524**|**-217,758**|



income countries/territories. 

Charity income was £1,105,200 for 2020. Member organisation fees were £955,000, up over £315,000 on 2019. This was prinicipally driven by large new member organisations joining. Accreditation and grant income activities were restricted by COVID-19 restrictions, creating income shortfalls on expectation. Investments had a volatile year, initially down more than 20%, they recovered to end the year up £16,000 on 2019. There was a small amount of interest received for WCPT Trading, but it had no other income budgeted. 

There were substantial cost savings on strategic projects, travel and executive board costs, again due to COVID-related delays and deferments creating a surplus in 2020 on charity of £42,800. 

WCPT Trading Ltd reported a loss for the financial year (£260,524), as costs for the online congress in 2021 were taken in the 2020 financial year, although incomes will not be recognised until the event takes place in Q2 2021. The accounting approach regarding cost recognition is in line with FRS recommended practice. 

World Physiotherapy activities are funded through an annual membership subscription, donations and proceeds from congress, released over four years. The membership subscription rate is set at the general meeting of member organisations. The rate for 2020 was again unchanged at £1.53 per member of each member organisation in high-income countries/ territories, £1.15 per member in middle-income countries/territories, and £0.77 per member in low- 

**16** 

World Physiotherapy Annual review 2020  Financial review 



## **Investment policy and performance** 

The trustees invest World Physiotherapy‘s funds in excess of current cash flow requirements with the objective of preserving the real value of capital and generation of income. The investment portfolio is managed on a low risk basis by investment managers appointed by the trustees. 

During 2020 the investment managers continued the policy of holding and, whenever possible, increasing investment in securities which were deemed most likely to provide growth opportunities for the portfolio and an acceptable level of income. The pandemic created volatile market conditions, although by December 2020 this has calmed somewhat. 

## **Post balance sheet events** 

There were no notable post balance sheet events. 

## **Going concern** 

The trustees prepared the financial statements on the going concern basis after assessing the financial risk created by the COVID-19 government restrictions, and considering the likelihood and scale of any impact on income and expenditure. 

A significant proportion of membership fees for 2021 had been received by March 2021, there is possibility of delaying or not undertaking some expenditure during the remaining months of the year, and World Physiotherapy held healthy cash balances as at the end of 31 March 2021. World Physiotherapy also undertook a financial review during February 2021 to assess income, expenditure and cashflow. Following that review the trustees are confident in the financial viability of World Physiotherapy. 

## **Reserves** 

The purpose of the general fund is to mitigate the risk of unforeseen expenditure or a temporary reduction in income. Specifically, World Physiotherapy is dependent on the financial performance of the World Physiotherapy congress and so reserves exist to ensure World Physiotherapy is able to continue in operation in the event of a congress not performing. 

World Physiotherapy reviews reserves on an annual basis at the time of setting the budget. This involves a risk-based assessment of factors likely to reduce the organising income or increase our expenditure thereby ensuring free reserves are appropriate. A reserves review should also be undertaken, should an unexpected material financial event occur. 

In each accounting period during the cycle between congresses, the board allocates, for budgetary a proportion of the surplus generated by the preceding congress. By adopting this approach, the board and World Physiotherapy management are able to plan expenditure effectively and consistently in the intercongress period. 

World Physiotherapy reviews reserves each year with the following parameters. A minimum holding of approximately £400,000 (5 months of cover for future operational costs) with a target range of £800,000£900,000 (11-12 months of cover for future operational costs). After a successful year, financially the reserves as at 31 December 2020 are £1,554,500, which is significantly above the upper limit of the reserves target range. However, in the very challenging economic environment of 2020 the trustees are content that this higher level of reserves is appropriate. 

**17** 

World Physiotherapy Annual review 2020  Financial review 



## **Statement of trustees’ responsibilities in relation to the financial statements** 

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and UK accounting standards (UK generally accepted accounting practice). 

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to: 

- select suitable accounting policies and apply them consistently 

- observe the methods and principles in the Charities SORP 

- state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements 

- prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the articles of association.  They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

- make judgements and estimates that are reasonable and prudent 

## **Auditor** 

The charity’s auditor, Crowe U.K. LLP was appointed by the executive board in 2019 for a two year period. 

## **Approval** 

This report was approved by the trustees on 21 June 2021 and signed on their behalf by: 

**Emma K. Stokes** President 

**Melissa Locke** Chair of finance committee 

**18** 

World Physiotherapy Annual review 2020  Financial review 



## **Independent auditor’s report to the trustees** 

## **Opinion** 

We have audited the financial statements of World Confederation for Physical Therapy for the year ended 31 December 2020 which comprise the consolidated statement of financial activities, consolidated balance sheet, charity balance sheet, consolidated statement of cash flow and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the group’s and the parent charity’s affairs as at 31 December 2020 and of the group’s income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s ethical standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustee’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s or the group’s ability to 

continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: 

- the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or 

- sufficient and proper accounting records have not been kept by the parent charity; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

**19** 

World Physiotherapy Annual review 2020  Financial review 



## **Responsibilities of trustees** 

As explained more fully in the trustees’ responsibilities statement set out on page 18, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the group and the parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **Auditor’s responsibilities for the audit of the financial statements** 

We have been appointed as auditor under section 151 of the Charities Act 2011, and report in accordance with the Acts and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and noncompliance with laws and regulations are set out below. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report. 

## **Extent to which the audit was considered capable of detecting irregularities, including fraud** 

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion. 

We obtained an understanding of the legal and regulatory frameworks within which the charity and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Charities Act 2011 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items. 

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charity’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charity and the group for fraud. The laws and regulations we considered in this context for the UK operations were: 

- General Data Protection Regulation (GDPR) 

- Anti-fraud, bribery and corruption legislation 

- Health and safety legislation 

- Taxation legislation 

- Employment legislation 

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. 

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within income recognition and the override of controls by management. Our audit procedures to respond to these 

**20** 

World Physiotherapy Annual review 2020  Financial review 



risks included enquiries of management, and the trustees about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance. 

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. 

## **Use of our report** 

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

.............................................................................................. 

**Crowe U.K. LLP** Statutory Auditor **Date** .................................................................................... 

Crowe U.K. LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 

**21** 

World Physiotherapy Annual review 2020  Financial review 



## **Consolidated statement of financial activities for the year ended 31 December 2020** 

|**Income from:**<br>Donations and legacies<br>Charitable activities<br>Investments income<br>(including interest)<br>Total (note 2)<br>**Expenditure on:**<br>Raising funds<br>Charitable activities: (note 3)<br>Total<br>**Operational (deficit)/surplus**<br>Gains on investment assets (note 8)<br>**Net (expenditure)/income and**<br>**net movement in funds**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**Total funds carried forward**|**2020**<br>**Unrestricted**<br>**Restricted**<br>**Total funds**<br>**£**<br>**£**<br>**£**<br>7<br>-<br>7<br>985,781<br>111,085<br>1,096,866<br>10,598<br>-<br>10,598<br>**996,386**<br>**111,085**<br>**1,107,471**<br>11,183<br>-<br>11,183<br>1,220,542<br>93,504<br>1,314,046<br>**1,231,725**<br>**93,504**<br>**1,325,229**<br>(235,339)<br>17,581<br>(217,758)<br>11,257<br>-<br>11,257<br>(224,082)<br>17,581<br>(206,501)<br>1,756,192<br>4,847<br>1,761,039<br>**1,532,110**<br>**22,428**<br>**1,554,538**|**2019**|
|---|---|---|
|||**Unrestricted**<br>**Restricted**<br>**Total funds**|
|||**£**<br>**£**<br>**£**|
||||
||||
|||7,925<br>-<br>7,925|
|||3,557,919<br>105,021<br>3,662,940|
|||9,701<br>-<br>9,701|
|||**3,575,545**<br>**105,021**<br>**3,680,566**|
||||
||||
|||20,789<br>-<br>20,789|
|||2,580,351<br>106,711<br>2,687,062|
|||**2,601,140**<br>**106,711**<br>**2,707,851**|
||||
|||974,405<br>(1,690)<br>972,715|
||||
|||50,165<br>-<br>50,165|
||||
|||1,024,570<br>(1,690)<br>1,022,880|
||||
||||
|||731,622<br>6,537<br>738,159|
||||
|||**1,756,192**<br>**4,847**<br>**1,761,039**|



**22** 

World Physiotherapy Annual review 2020  Financial review 



|**Fixed assets:**<br>Tangible assets (note 7)<br>Intangible assets (note 7)<br>Investment assets (note 8)<br>**Total fixed assets**<br>**Current assets:**<br>Debtors (note 9)<br>Cash at bank and in hand<br>**Total current assets**<br>**Liabilities:**<br>**Creditors:**amounts falling due within one year (note 10)<br>**Net current assets**<br>**Net assets**<br>**The funds of the charity:**<br>Restricted income fund (note 13)<br>Unrestricted funds – general funds<br>Unrestricted funds – designated<br>Total unrestricted funds (note 13)<br>**Total charity funds**|**GROUP**<br>**CHARITY**|
|---|---|
||**2020**<br>**2019**<br>**2020**<br>**2019**<br>**£**<br>**£**<br>**£**<br>**£**<br>12,385<br>5,856<br>12,385<br>5,856<br>120,232<br>87,480<br>120,232<br>87,480<br>420,108<br>404,255<br>420,108<br>404,255|
||**552,725**<br>**497,591**<br>**552,725**<br>**497,591**<br>91,775<br>250,488<br>70,214<br>289,014<br>1,016,980<br>1,196,114<br>422,045<br>68,866|
||**1,108,755**<br>**1,446,602**<br>**492,259**<br>**357,880**|
||**(106,942)**<br>**(183,154)**<br>**(306,691)**<br>**(171,200)**|
||**1,001,813**<br>**1,263,448**<br>**185,568**<br>**186,680**|
||**1,554,538**<br>**1,761,039**<br>**738,293**<br>**684,271**<br>22,428<br>4,847<br>22,428<br>4,848<br>1,532,110<br>1,756,192<br>715,865<br>679,423<br>-<br>-<br>-<br>-|
||1,532,110<br>1,756,192<br>715,865<br>679,423|
||**1,554,538**<br>**1,761,039**<br>**738,293**<br>**684,271**|



Approved and authorised for issue by the board of trustees and signed on its behalf by: 

**Emma K. Stokes** President 

**Melissa Locke** Chair of finance committee 

**23** 

World Physiotherapy Annual review 2020  Financial review 



## **Consolidated statement of cash flows for the year ended 31 December 2020** 

|**Consolidated statement of cash flows**<br>**or the year ended 31 December 2020**||
|---|---|
|**Cash flows from operating activities:**<br>Net (expense)/income for the reporting period<br>Adjustments for:<br>Depreciation<br>Amortisation<br>Provisions<br>Investment income and interest received<br>(Gains)/loss on investments<br>(Increase)/decrease in debtors<br>Increase/(decrease) in creditors<br>**Net cash (used in)/provided by operating activities**<br>**Cash flows from investing activities:**<br>Purchase of tangible fixed assets<br>Purchase of intangible fixed assets<br>Receipts from sales of tangible fixed assets<br>Purchase of investments<br>Proceeds from sale of investments<br>Change in cash awaiting investment<br>**Net cash used in investing activities**<br>Change in cash and cash equivalents in the reporting period<br>Cash and cash equivalents at the beginning of the reporting period<br>**Cash and cash equivalents at the end of the reporting period**|**GROUP**|
||**2020**<br>**2019**<br>**£**<br>**£**<br>(206,501)<br>1,022,881<br>4,500<br>3,810<br>27,728<br>8,586<br>-<br>(67,825)<br>(11,257)<br>(50,165)<br>158,713<br>126,078<br>(76,212)<br>(1,342,779)|
||**(103,029)**<br>**(299,414)**|
||(11,029)<br>(2,796)<br>(60,480)<br>(87,480)<br>-<br>-<br>(43,842)<br>(86,190)<br>41,418<br>51,406<br>(2,172)<br>28,714|
||**(76,105)**<br>**(96,346)**|
||(179,134)<br>(395,760)<br>1,196,114<br>1,591,874|
||**1,016,980**<br>**1,196,114**|



**24** 

World Physiotherapy Annual review 2020  Financial review 



## **Notes to the financial statements for the year ended 31 December 2020** 

## Company information 

The World Confederation for Physical Therapy is a registered charity in England and Wales, number: 234307. The WCPT’s registered address is Unit 17, Empire Square, London SE1 4N, UK. **1.     Accounting  policies** 

## **1.7 Investments** 

Investments are stated at market value at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and on disposals during the year. 

## **1.8 Funds** 

## **1.1  Basis of accounting** 

The consolidated financial statements are prepared under the historical cost convention with the exception of investment assets, which are included at market value. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP FRS102), applicable to accounting periods commencing 1st January 2015, UK Accounting Standards and the Charities Act 2011. The accounts are denominated in £ sterling. 

## **Going concern** 

The trustees having considered the current level of reserves are satisfied that the WCPT is a going concern and have therefore prepared the financial statements on this basis. 

## **Unrestricted income funds** 

The general fund may be used at WCPT’s discretion, for the objectives contained in the constitution. The general reserve has been established to safeguard WCPT in the event of unbudgeted expenditure arising as a result of unforeseen circumstances and to recognise costs be incurred on a winding-up of WCPT. The trustees may make transfers between the general fund and general reserve as considered appropriate in the light of WCPT’s financial resources. 

The grants fund has been established to further the work of WCPT and support full participation in WCPT activities. The trustees may make transfers between the general fund and grants fund as considered appropriate in the light of in the light of WCPT’s financial resources. 

## **1.2 Income and debtors** 

Income is recognised when the charity is legally entitled to it, receipt is probable and income can be measured with reasonable accuracy. Donations are credited to income when received. Subscription income is recognised in the year in which it entitles an organisation to be a member of the WCPT. Income in respect of events including the Congress is recognised in the year to which it applies. 

## **1.3 Expenditure and liabilities** 

Liabilities are recognised as expenditure when there is a legal or constructive obligation committing the charity to the expenditure. Expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered. Expenditure on raising funds includes investment management fees. 

Overhead and support costs, including staff costs and governance costs, have been allocated to charitable activities on the basis of staff time. 

## **1.4 Pension costs** 

WCPT contributes to money purchase schemes. Pension costs payable are charged to the statement of financial activities as incurred. 

## **Restricted income funds** 

The Mildred Elson Award Fund may make awards to physiotherapists who have contributed significantly to the development of the profession on an international basis. 

## **1.9 Foreign currencies** 

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the transaction date.  Exchange differences are taken into account in the statement of financial activities. 

## **1.10 Financial instruments** 

Other than forward current contracts, WCPT only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Forward contracts are revalued at fair value at the balance sheet date with gains or losses being allocated to the relevant activity heading in the statement of financial activities. 

## **1.5 Operating lease** 

Rent and service charges payable in respect of the lease commitment for WCPT’s office premises are charged to the statement of financial activities on a straight live basis over the term of the lease. 

## **1.11 Significant estimates and judgements** 

The trustees do not consider that any significant estimates or judgements have been used in the preparation of these financial statements. 

## **1.6 Tangible and intangible fixed assets** 

Individual fixed assets costing £500 or more are capitalised at cost. 

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: 

Office furniture and equipment Computer equipment, software and website Leasehold  improvements 

25% - straight line basis 33% - straight line basis 25% - straight line basis 

## **1.12 Congress and subsidiary company** 

Congress is held regularly in financial partnership with the host member organisation. A wholly-owned subsidiary company, WCPT Trading Limited, has been incorporated to undertake congress operations. Expenditure on congress incurred by WCPT and the subsidiary is charged to the consolidated profit and loss account for the year.  Income received and receivable in respect of the congress at the balance sheet date is treated as deferred income until the event has taken place. 

**25** 

World Physiotherapy Annual review 2020  Financial review 



|||**2020**|**2019**|
|---|---|---|---|
|**2.**|**Analysis of income from charitable activities**|**£**|**£**|
||Membership subscriptions|955,672|640,111|
||Congress 2019|2,319|2,723,500|
||Other income|33,388|77,364|
||Accreditation income (net of expenditure)|5,000|46,500|
||VAT refund on registration of WCPT Trading|-|93,414|
||Project grant income|111,085|66,173|
||General meeting and anniversary dinner income|7|15,878|
|||**1,107,471**|**3,662,940**|
|||||



|**2.**<br>**Analysis of income from charitable activities**<br>Membership subscriptions<br>Congress 2019<br>Other income<br>Accreditation income (net of expenditure)<br>VAT refund on registration of WCPT Trading<br>Project grant income<br>General meeting and anniversary dinner income|**2.**<br>**Analysis of income from charitable activities**<br>Membership subscriptions<br>Congress 2019<br>Other income<br>Accreditation income (net of expenditure)<br>VAT refund on registration of WCPT Trading<br>Project grant income<br>General meeting and anniversary dinner income|**2.**<br>**Analysis of income from charitable activities**<br>Membership subscriptions<br>Congress 2019<br>Other income<br>Accreditation income (net of expenditure)<br>VAT refund on registration of WCPT Trading<br>Project grant income<br>General meeting and anniversary dinner income|**2020**|**2019**|
|---|---|---|---|---|
||||**£**<br>955,672<br>2,319<br>33,388<br>5,000<br>-<br>111,085<br>7|**£**|
|||||640,111|
|||||2,723,500|
|||||77,364|
|||||46,500|
|||||93,414|
|||||66,173|
|||||15,878|
||||**1,107,471**|**3,662,940**|
||||||
||||||
|**3.**<br>**Analysis of expenditure on**<br>**charitable activities**<br>Member services<br>Education, practice and research<br>Communication<br>Collaboration with national and<br>international organisations<br>**Allocation of support costs**<br>**to activities**<br>Governance<br>Staff costs<br>Office rental and overhead costs<br>Depreciation|**Total**<br>**allocated**<br>**£**<br>74,950<br>755,166<br>281,304<br>32,228|**Direct costs**<br>**Support costs**<br>**Total 2020**<br>**£**<br>**£**<br>**£**<br>44,859<br>686,227<br>731,086<br>97,034<br>228,719<br>325,753<br>12,708<br>114,351<br>127,059<br>15,797<br>114,351<br>130,148|||
|||||**Total 2019**|
|||||**£**|
|||||1,855,411|
|||||486,517|
|||||137,829|
|||||207,305|
|||**170,398**<br>**1,143,648**<br>**1,314,046**||**2,687,062**|
|||<br>**Member**<br>**services**<br>**Education**<br>**practice and**<br>**research**<br>**Communication**<br>**£**<br>**£**<br>**£**<br>44,970<br>14,990<br>7,495<br>453,103<br>151,031<br>75,516<br>168,785<br>56,268<br>28,125<br>19,367<br>6,430<br>3,215||**Collaboration**<br>**with national**<br>**and international**<br>**organisations**<br>**£**<br>7,495<br>75,516<br>28,125<br>3,215|
||**1,143,648**|**686,225**<br>**228,719**<br>**114,351**||**114,351**|



The basis of apportment is staff time 

**26** 

World Physiotherapy Annual review 2020  Financial review 



|**4.**|**Net income/(expenditure)**|**Net income/(expenditure)**|**2020**<br>**2019**<br>**£**<br>**£**|
|---|---|---|---|
||Depreciation||32,228<br>12,396|
||Operating lease rental||58,406<br>43,044|
||Auditor remuneration|- audit|10,750<br>15,200|
|||- non audit|2,472<br>16,668|
||||**103,856**<br>**87,308**|
|**5.**|**Salaries and other staff costs**||**2020**<br>**2019**<br>**£**<br>**£**|
||Salaries and other staff|costs|564,636<br>525,269|
||Social Security costs||61,150<br>59,150|
||Pension costs||50,855<br>32,314<br>-<br>-|
||||**676,641**<br>**616,733**|
||The number of employees whose emoluments during the year exceeded £60,000 were|||
||£60,001 - £70,000||1<br>1|
||£80,001 - £90,000||-<br>-|
||£100,001 - £110,000||1<br>1|
||£110,001 - £120,000||-<br>-|
||£130,001-140,000||1<br>1|



Average number of employees during the year: 11 (2019: 10). No termination payments were made. The chief executive office is considered to represent key management personnel. Total remuneration paid to key personnel during the year was £135,997 (2019: £131,190). 

|**6.**<br>**Trustees expenses and remuneration**<br>Travel, subsistence, accomodation, professional development|**2020**<br>**2019**<br>**£**<br>**£**<br>37,306<br>108,811|
|---|---|
||**37,306**<br>**108,811**|



Neither the trustees nor any persons connected with them have received any remuneration during the year 

**27** 

World Physiotherapy Annual review 2020  Financial review 



|**7.**<br>**Tangible and intangible fixed assets**<br>**Tangible fixed assets - fixture, furniture and equipment**<br>**Cost**<br>At 1 January<br>Additions<br>Disposals<br>At 31 December<br>**Depreciation**<br>At 1 January<br>Charge for year<br>Disposals<br>At 31 December<br>**Net book value**<br>At 1 January<br>At 31 December<br>**Intangible fixed assets - website**<br>**Cost**<br>At 1 January<br>Additions<br>Disposals<br>At 31 December<br>**Depreciation**<br>At 1 January<br>Charge for year<br>Disposals<br>At 31 December<br>**Net book value**<br>At 1 January<br>At 31 December|**CHARITY AND GROUP**|
|---|---|
||**2020**<br>**2019**<br>**£**<br>**£**<br>68,885<br>66,089<br>11,029<br>2,796<br>(50,572)<br>-|
||**29,342**<br>**68,885**|
||63,029<br>59,219<br>4,500<br>3,810<br>(50,572)<br>-|
||**16,957**<br>**63,029**|
||5,856<br>5,856|
||**12,385**<br>**5,856**|
||**2020**<br>**2019**<br>**£**<br>**£**<br>118,390<br>30,910<br>60,480<br>87,480<br>(30,910)<br>-|
||**147,960**<br>**118,390**|
||30,910<br>22,324<br>27,728<br>8,586<br>(30,910)<br>-|
||27,728<br>30,910|
||87,480<br>8,586|
||120,232<br>87,480|



The Intangible asset is the cost of development of the new World Physiotherapy website. 

**28** 

World Physiotherapy Annual review 2020  Financial review 



|**8.**<br>**Fixed Asset Investments**<br>U.K. Listed Investments<br>Market value of managed funds at 1 January<br>Acquisitions<br>Disposals<br>Net gains on revaluation<br>Market value of funds 31 December<br>Cash held as part of the portfolio<br>Management fees<br>Investment income<br>Investment gain|**CHARITY AND GROUP**|
|---|---|
||**2020**<br>**2019**<br>**£**<br>**£**<br>392,914<br>307,965<br>43,842<br>86,190<br>(41,418)<br>(51,406)<br>11,257<br>50,165|
||**406,595**<br>**392,914**|
||13,513<br>11,341|
||**420,108**<br>**404,255**|
||3,590<br>4,121<br>10,598<br>8,025<br>11,257<br>50,165|



Investments are held in a mixture of equities, fixed income, cash and other investments and are managed by Brown Shipley. 

|At 31 December non-cash investments were<br>Equities<br>Fixed income<br>Other|**2020**<br>**2019**<br>**£**<br>**£**<br>249,831<br>273,982<br>74,866<br>74,068<br>81,898<br>44,864|
|---|---|
||**406,595**<br>**392,914**|



**29** 

World Physiotherapy Annual review 2020  Financial review 



|**9.**<br>**Debtors: amounts due within one year**<br>Debtors<br>Other debtors<br>Prepayments<br>Amount due from subsidiary company<br>**10.**<br>**Creditors: amounts due within one year**<br>Subscriptions in advance<br>Other creditors<br>Accruals<br>Taxation and Social Security<br>Deferred  income<br>Amount owed to subsidiary|**GROUP**|**CHARITY**|
|---|---|---|
||**2020**<br>**2019**<br>**£**<br>**£**<br>4,702<br>3,018<br>69,115<br>232,431<br>17,958<br>15,039<br>-<br>-<br>**91,775**<br>**250,488**|**2020**<br>**2019**<br>**£**<br>**£**<br>3,602<br>4,064<br>48,654<br>11,361<br>17,958<br>15,039<br>-<br>258,550|
|||**70,214**<br>**289,014**|
||||
||**GROUP**|**CHARITY**|
||**2020**<br>**2019**<br>**£**<br>**£**<br>-<br>-<br>57,710<br>94,211<br>25,386<br>42,052<br>13,483<br>4,730<br>10,363<br>42,161<br>-<br>-<br>**106,942**<br>**183,154**|**2020**<br>**2019**<br>**£**<br>**£**<br>-<br>-<br>47,624<br>87,255<br>23,636<br>37,053<br>13,483<br>4,730<br>10,363<br>42,162<br>211,585<br>-|
|||**306,691**<br>**171,200**|



Deferred income as at 31 December 2020  represented amounts received during 2020 but recognisable during 2021. 

## **11. Operating lease** 

||**2020**|**2019**|
|---|---|---|
|As at 31 December 2020, WCPT had had the following minimum|**£**|**£**|
|non-cancellable commitments under operating leases|||
|Less than one year|61,160|27,650|
|Between one and five years|122,320|-|
|Lease expiring after five years|-|-|
||183,480|27,650|



The premises lease at Unit 17, Empire Square, London SE1 4NA expires in September 2023. 

**30** 

World Physiotherapy Annual review 2020  Financial review 



## **12. Movement in funds** 

|**Unrestricted funds:**<br>General fund<br>Charity<br>Subsidiary<br>Group<br>**Restricted income  funds:**<br>UCP Wheels project<br>Mildred Elson Award<br>Vietnam project<br>**Charity**<br>Subsidiary<br>**Group**<br>TOTAL FUNDS:|**1 January**<br>**2020**<br>Income<br>Expenditure<br>Gains<br>**31 December**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>679,423<br>994,067<br>(968,882)<br>11,257<br>**715,865**|
|---|---|
||**679,423**<br>**994,067**<br>**(968,882)**<br>**11,257**<br>**715,865**<br>1,076,769<br>2,319<br>(262,843)<br>-<br>**816,245**|
||**1,756,192**<br>**996,386**<br>**(1,231,725)**<br>**11,257**<br>**1,532,110**|
||**1 January**<br>**2020**<br>Income<br>Expenditure<br>Gains<br>**31 December**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>92,079<br>(74,489)<br>-<br>**17,581**<br>4,847<br>-<br>-<br>-<br>**4,847**<br>19,006<br>(19,006)<br>-<br>**-**|
||**4,847**<br>**111,085**<br>**(93,504)**<br>**-**<br>**22,428**<br>-<br>-<br>-<br>-<br>**-**|
||**4,847**<br>**111,085**<br>**(93,504)**<br>**-**<br>**22,428**|
|||
||1,761,039<br>1,107,471<br>(1,325,229)<br>11,257<br>**1,554,538**|



The Mildred Elson award is the highest honour that WCPT can bestow. It is for outstanding leadership contributing significantly to the development of physiotherapy internationally. It was established in 1987 with funds donated by the American Physical Therapy Association and only one MildredElson Award is given at the time of each WCPT general meeting. 

## **Analysis of net assets between funds** 


**----- Start of picture text -----**<br>
2020  2019<br>**----- End of picture text -----**<br>


||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
|**Tangible and intangible**|132,617|0|132,617|171,216|0|171,216|
|**fixed assets**|||||||
|**Investment assets**|420,108|0|420,108|489,207|0|489,207|
|**Net current assets**|979,385|22,428|1,001,813|1,260,290|3,159|1,263,449|
||**1,532,110**|**22,428**|**1,554,538**|**1,920,713**|**3,159**|**1,923,872**|



**31** 

World Physiotherapy Annual review 2020  Financial review 



## **13. Trading subsidiary: WCPT Trading Limited** 

WCPT Trading Limited (a company limited by guarantee no: 08322671, incorporated in England & Wales) was incorporated on 7 December 2012 as a wholly-owned subsidiary of WCPT to undertake future congress operations, commencing with the 2015 congress, which took place in Singapore. There have been two more congresses: in Cape Town in 2017 and Geneva in 2019. The congress in 2021 transitioned to an online event. 

|**Summary of subsidiary assets and liabilities and results**<br>Current assets<br>Current liabilities<br>**Net current assets/(liabilities)**<br>Income<br>Expenditure|**2020**<br>**2019**<br>**£**<br>**£**<br>828,080<br>1,088,724<br>(11,836)<br>(11,956)<br>**816,244**<br>**1,076,768**<br>2,319<br>2,883,088<br>(262,843)<br>(1,575,698)|
|---|---|
||**(260,524)**<br>**1,307,390**|



**32** 

World Physiotherapy Annual review 2020  Financial review 



**World Physiotherapy** Unit 17 Empire Square London SE1 4NA 

Phone +44 (0)20 8159 5130 Email info@world.physio Web www.world.physio Social @WorldPhysio1951 


