Annual
review
2021
World
Physiotherapy
## **Our vision**
**To move physiotherapy forward so the profession is recognised globally for its significant role in improving health and wellbeing**
## **Our mission**
## **As the international voice of physiotherapy, our 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
## **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
-
**We are the sole international voice for the physiotherapy profession and now represent more than**
## **Who we are**
**Founded in 1951 as the World Confederation for Physical Therapy (WCPT), in 2020 we rebranded as World Physiotherapy**
**685,000 physiotherapists through 125** memberorganisations
**WCPT operates as a**
organisation and is registered as a charity in the UK.and is registered as a charity in the UK
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Contents
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|**1**|**President’s message**|
|---|---|
|**2**|**Executive summary**|
|**3**|**Connecting members**|
|**5**|**World Physiotherapy Congress 2021**|
|**6**|**Advocating for change**|
|**8**|**Promoting physiotherapy**|
|**10**|**Sharing knowledge**|
|**12**|**Building capacity**|
|**13**|**Governance**|
|**17**|**Financial review**|
## **President’s message**
In 2020, I closed my message in the annual report with the statement ‘we survived what may be the hardest year since our foundation’. I don’t think any of us imagined that in 2021 the global pandemic would continue to impact on our personal and professional lives and on our communities to the extent that it did.
Reflecting at the end of 2021, I noted that it was a year when no board member visited a member organisation. Of course, the board and staff were present on many occasions at virtual events but a full year passed when we had limited face to face contact with one another.
It was a year of contrasts where it felt we took one step forward and then two steps back. Many countries and territories emerged from lockdowns and restrictions only to be right back in them again. The consequences of the early lockdowns began to become apparent as we saw the implications in the health care systems of the lack of access to timely services such as physiotherapy and rehabilitation. In addition, we began to see the impact on our colleagues and co-workers.
We celebrated our very first virtual World Physiotherapy congress in April 2021 and the excitement and engagement reinforced that it was the right decision to go online. The ability to absorb the cost of hosting the event is a testament to the transformation that has occurred in World Physiotherapy in recent years. Our robust financial management systems as well as the diversification of our funding meant we could absorb the costs of providing, what we think was, an excellent service to many members of our member organisations.
We continued to support the global physiotherapy community through COVID and as vaccines were rolled out, we published our eighth briefing paper on COVID-19 vaccines and immunisation and advocated strongly for vaccine equity. In addition, we continued our leadership in support of the community of people living with Long COVID through our support of another briefing paper, Safe rehabilitation approaches for people living with Long COVID: physical activity and exercise, which has been translated into ten languages.
The theme for World PT Day 2021 focused on rehabilitation and Long COVID and it is an indication of the level of engagement with World PT Day that our materials were translated into 60 languages – a 20-fold increase in the past seven years.
We continued to innovate as an organisation and rolled out new initiatives in support of our regions and their leadership. We met online regularly with our subgroups and, as a consequence of these meetings, I think our relationships and collaboration has developed in an unprecedented way.
We held elections for members of the board on two different occasions. We said ‘good-bye’ to Daniel Wappenstein, from Ecuador, and thanked him for his service. Representatives of member organisations in the Europe, North America Caribbean, and South America regions elected new board members. From the Europe region, John Xerri de Caro, and from the North America Caribbean region, Stacy de Gale, were re-elected. The South America region elected Karim Martina Alvis Gómez. These board members will serve a 4-year term from 20212025.
We ended the year with the election of Alia Alghiwiri, a member of the Jordan Physiotherapy Society. Alia is the first general executive board member and the first member of the World Physiotherapy board from the Middle East.
This report outlines our work as an organisation and as a global community in 2021. We continued to support, connect, grow, advocate and influence. I think it is clear that when things continued to be challenging, we continued to be at our best.
**Emma K Stokes** President
**1**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **President’s message**
## **Executive summary**
As I write this message most parts of the world are starting to reopen after periods of both sustained and intermittent lockdowns due to the pandemic. Some countries and territories are bouncing back quickly and will soon be back at pre-2020 levels of social and economic activity.
The impact of the pandemic has been different for all our member organisations. The temptation to see the global situation through the lens of your own personal experience, own member organisation’s experience or own country’s or territory’s experience, is dangerous. We have not all been in the same boat. How we have experienced the pandemic has not been the same.
For some countries and territories, the pandemic has created changes that may take decades to reverse. In particular, the health workforce exodus in some countries and territories due to illness, disability or burnout is nothing less than catastrophic. The profound health workforce shift is becoming a global crisis and one that will increasingly be a focus of World Physiotherapy activities in the coming years.
What does unite us after over two years profound change is that we are all grieving for different things that we have lost. There have been graduations that never took place, weddings that were downsized, missed opportunities to travel, attendance at or taking part in sporting events, watching or listening to musical or theatrical performances, and, most critically for those who contracted Covid, there is the ongoing risk of long-term disability.
Acknowledging this loss and seeking to create a space to meet is what guided the organisation to hold our first online congress in 2021.
While the congress did not generate profits for World Physiotherapy, it did provide an opportunity where the global physiotherapy community could come together - to meet and support each other while we collectively teach and learn.
So, on these measures the event was a success.
However, there is something special and unique about a face-to-face congress that is hard to replicate online. The sense of community and engagement that comes from catching up with old friends, making new friends, and networking with colleagues from across the globe are the components that make a World Physiotherapy congress so unique.
For these reasons we are committed to delivering an inperson congress in 2023 and look forward to delivering an event in which highlights the latest developments across the fields of research, education, management, policy, and clinical practice.
A few other significant operational highlights in 2021 were:
- commencement of centralised secretariat support for four of our regions
- development of an online leadership programme
- graduated return to the new office
- finalisation of regulations to support the activities of the constitution
- staff and board member presentations to member organisation events in all five of our regions.
Finally, I would like to once more pay tribute to the staff team who are so integral to our success. Thank you for all your hard work over the past year Birgit, Dan, Djenana, Emily, Freya, Jenani, Lucy, Mia, Pablo, Rachael, Rachel, Sidy, Tash, Titi, Tony, and Tracy.
You all did an incredible job in 2021.
**Jonathon Kruger** Chief executive officer
**2**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Executive summary**
## **Connecting members**
**A global community of physiotherapists, where everyone feels connected**
## **Engaging with members**
**We have continued to build engagement with member organisations and individual physiotherapists:**
**As of 1 January 2022, we had 125 member organisations, representing 687,623 physiotherapists.**
## **More than 66 physiotherapists from member**
**organisations in 45 countries/territories** (Argentina, Australia, Austria, Bahamas, Barbados, Belgium, Benin, Bosnia and Herzegovina, Brazil, Canada, Chile, Colombia, Costa Rica, Ecuador, Germany, Ghana, Iceland, Ireland, Israel, Jamaica, Japan, Jordan, Malta, Morocco, Myanmar, Nepal, Netherlands, New Zealand, Norway, Philippines, Portugal, Rwanda, Saint Lucia, Saudi Arabia, Singapore, South Africa, Spain, Taiwan, Tanzania, Trinidad and Tobago, Uganda, United Arab Emirates, United Kingdom, United States, Vietnam) 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 **Yemeni Physical Therapy Association** (60 members) was formally admitted to membership on 1 January 2022.
## **Supporting our members**
**During 2021, we continued to support our member organisations on a range of issues, including governance and practice.**
Our support to the **Peruvian Association of Physiotherapists** for their campaigns to secure autonomy and direct access for physiotherapists in Peru led to meetings to seek the support of the Peruvian ambassador to WHO for the draft law of physiotherapy and the creation of the “Colegio profesional” in Peru.
Education was also the focus of campaigns for the **Sri Lanka Society of Physiotherapy** , where we provided support to secure a bridging programme and recognition of physiotherapist education and skills in Sri Lanka.
**Conflict and natural disasters** presented significant challenges for many of our member organisations and their members. We provided a range of support to:
- **Afghan Association for Physical Therapy**
- **Haitian Physiotherapy Society**
- **Myanmar Physiotherapist Association**
- **Ukrainian Association of Physical Therapy**
We provided support to the **College of Physiotherapists of Chile** to support a new accrediting agency for specialist physiotherapists in Chile. We also provided support to the **Macau Physical Therapists Association** to increase the scope of practice for pelvic health PT and vestibular rehabilitation. Direct access continued to be a focus for the **Hong Kong Physiotherapy Association** and we provided data and information to support their campaign for direct access.
We met with the **Ghana Physiotherapy Association** executive committee to discuss their new constitution and the incorporation of physiotherapy technicians into their membership.
Members of Yemeni Physical Therapy Association
**3**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Connecting members**
## **Regions**
**We have continued to support four of our regions, as part of a two-year pilot project. Support has included:**
- regular contact between the chairs of the four regions and staff
- introduction of formal structures, based on good governance practices, to regional executive committee meetings
- processes to ensure the regional general meetings and elections are compliant with the new regulations
- all four regions held successful online regional general meetings during 2021
- an online election for the Asia Western Pacific region executive committee
- regional webinar series for 2022 for the Asia Western Pacific, North America Caribbean, and South America regions have been scheduled. The Africa region plans to hold its first webinar in April 2022.
## **Subgroups**
**We have continued to provide regular support to subgroups as they developed to serve their communities of practice and liaison around the impact of the pandemic in their specific area of practice.**
## **Leadership programme**
**In October 2021 we launched a 12-month pilot project to help individual physiotherapists develop skills and knowledge to lead the profession in their part of the world.**
The content of the leadership programme includes training on:
- advocacy and change
- finance and reporting
- strategy and business planning
- project management
- membership recruitment, retention, and growth
- governance
- marketing and communications
- organising professional development
- leadership, including building and leading teams
The pilot project is due to finish in late 2022 and will be reviewed before implementation to a wider audience.
## **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, and Spanish to reflect the areas of the world where our newer members will come from.
We are also developing materials promoting membership benefits.
**4**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Connecting members**
## **World Physiotherapy Congress 2021**
**The impact of COVID-19 meant we had to make the decision to move from a planned in-person event in Dubai, UAE, to our first online congress**
**#worldphysio2021 8 – 10 April online**
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2,137
126
participants
3
countries/
day congress territories
90
6
sessions
70
parallel
hours of content chanels
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**105 40 bursary awards for recipients outstanding abstracts**
**1,180 1,200 watched opening abstract session live presentations**
“ The exposure to the international physiotherapists’ community will not only add to my continuing professional development but also offers a chance to learn new research findings and improve my clinical practice. The congress will mark the beginning of my journey as an international researcher as I will be presenting my abstract for the first time. ” **Bursary recipient, Tanzania**
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6Bursary recipient, Tanzania
The top 10 countries/territories
from where participants took
part in the congress were:
Australia
Brazil
Canada
Germany
India
Japan
Netherlands
Switzerland
UK
US
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## **Most-watched sessions included:**
- Musculoskeletal disorders (focused symposium)
- Refugee and migrant health (focused symposium)
- Commonly misunderstood statistics (focused symposium)
- Pain neuroscience education (focused symposium)
- Clinical reasoning (workshop)
- Psychologically informed physiotherapy (seminar)
- Pain - approaching education and explaining pain
- (inspiration session)
- Evidence-informed practice (discussion session)
**All poster and platform abstract presentations were available to registered participants, on congress days and for three months after, through the on demand section of the online congress platform.**
**5**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **World Physiotherapy Congress 2021**
## **Advocating for change**
## **A community that has global influence and brings about changes to health policy and practice**
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Other programme and project work included:
• partnership with the University of Maastricht for four capacity
building training for physiotherapy faculties at the Massanga
institute in Sierra Leone
• an evaluation mission to the Democratic Republic of Congo to
assess the physiotherapy entry level programmes in Kinshasa
and South Kivu, the leadership and management challenges
faced by the Congo Physical Therapists Union, and identify
project ideas to help support development of the physiotherapy
profession in Congo and the Great Lakes region
• a desk review, in collaboration with WHO , on physiotherapy
education and practice in central Asia, Caucasus Mountains,
and Ukraine. A meeting with WHO, International Society
for Prosthetics and Orthotics (ISPO), and World Federation
for Occupational Therapists (WFOT) is due to take place in
Copenhagen in June 2022 to discuss rehabilitation workforce
development, using the WHO rehab 2030 platform.
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**As travel restrictions, due to COVID-19, remained in place for most of 2021, our team was able to complete a number of activities online before making in-person visits at the end of the year, when travel restrictions changed.**
In **Tajikistan** , our work continues as we developed a national physiotherapist entry level curriculum, eight physiotherapist course syllabi, five curriculum implementation training modules, training materials for the local faculty, two clinical bridge training programmes for incoming instructors.
In **Vietnam** , our project is coming to an end with the finalising of physiotherapist entry level programme curriculum for four universities, four hybrid curriculum implementation training for faculties at these four universities, the first national physiotherapist competency standards, two rounds of national consultation of the competency standards in collaboration with the Vietnam Physical Therapy Association, four training sessions on assessment of physiotherapy practice for faculties and clinical instructors.
World Physiotherapy staff and consultants meeting with partners in Tajikistan
World Physiotherapy staff and project team meeting with partners in Vietnam
**6**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Advocating for change**
## **Consultations**
We consult regularly with our member organisations on a range of issues. In the past year our consultations have included draft policy statements on rehabilitation and on climate change.
We will shortly begin to consult with member organisations on all policy statements, as part of the preparation for the general meeting in 2023. The documents for review will be provided in four blocks to allow member organisations to engage effectively with the process and enable comments and feedback to be managed throughout the year.
## **Education**
We published the Physiotherapy education framework – which has been translated into Chinese – Simplified, French, Japanese, and Spanish.
Travel restrictions due to COVID-19 have impacted on our accreditation service and no site visits have taken place since the pandemic started. The accreditation committee agreed to grant a two-year extension to those programmes where accreditation was due to end in 2020 and 2021.
In-person site visits are due to start again in 2022.
## **Global leadership and influence**
## **Our contribution to thought leadership and global influence has been recognised in a number of different ways during 2021, including:**
- statements were delivered to the following WHO meetings:
- Seventy-fourth World Health Assembly
- Special Session of the World Health Assembly referred to in decision WHA74
- 71st session of the WHO Regional Committee for Europe
- 72nd session of the WHO Regional Committee for the Western Pacific
- 33 experts from all regions were nominated by World Physiotherapy for the following projects:
- Package of Interventions for Rehabilitation (for the development groups and for the peer-review phase)
- WHO’s mental health in the workplace guidelines
- WHO European consortium on mental health and COVID-19 with focus on at-risk populations
- Jonathon Kruger and Sidy Dieye met with the ICRC rehabilitation team in Iraq to discuss potential support to update the physiotherapist entry level programme and the development of a bridge training programme.
- as part of World Health Professions Alliance:
- joint statements delivered before the World Health Assembly and the WHO executive board
- meetings with WHO non communicable diseases department to foster further collaboration
- participation in webinars related to the
- positive practice environments campaign
- collaboration on a technical briefing paper on responses to COVID-19.
**7**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **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 2021. Some event organisers transitioned their events from in-person to online events.**
## **The board**
The World Physiotherapy board met in person, with Yasushi Uchiyama on Zoom, in Dubai in February 2022. This was the first time the board had met together since November 2019 and gave them an opportunity to welcome new board members Alia Alghwiri and Karim Martina Alvis Gomez.
## **Subgroup summit**
World Physiotherapy has 14 subgroups. Leaders of 12 subgroups (IAAPT, IOAPT, ICCrPT, ISEAPT,IFOMPT, IOPTMH, INPA, IFPTOHE, IOPTP, IOPTPWH, IPPTA, IFSPT) met in Dubai in March 2022 for two days of strategic discussions with Emma Stokes, Jonathon Kruger, and Tracy Bury. Leaders of the two subgroups (IPTOP, IPT-HOPE) who were unable to attend the meeting met with Tracy before and after the event in Dubai.
**Jonathon Kruger** gave keynote presentations and spoke at a number of online events, including for the following member organisations:
- Bangladesh Physiotherapy Association
- Colombian Association of Physiotherapy
- Hong Kong Physiotherapy Association
- Malaysian Physiotherapy Association
- Physiotherapy New Zealand
He also gave presentations at a number of World Health Profession Alliance (WHPA) webinars throughout the year and at a conference in September for the newly established Russia physiotherapy association.
- Indonesian Physiotherapy Association
**8**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Promoting physiotherapy**
Thanks to volunteer translators, the leaflet, posters, infographics, and postcard were **produced in 60 languages** (2020: 48) and reports were received from physiotherapists in 12 countries/ territories. The translations included 13 languages that have not previously been available for World PT Day: Assamese, Bahasa Malaysia, Catalan, Dari, Dzongkha, Icelandic, Igbo, IsiZulu, Khmer, Mongolian, Nepali, Pashto, Sinhala, Tajik, Ukrainian, Wolof.
The most downloaded language, after English, was Italian.
On World PT Day, our **top tweet** marking the day earned
## **39,400 impressions 3,232 engagements**
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� ﻳﺘﻢ ﺣﺘﻰ اﻵن اﻻﺟ�ع ﻋﲆ ﺗﻌﺮﻳﻒ ﻣﻮﺣﺪ و دوﱄ ﻟﺤﺎﻟﺔ ﻛﻮﻓﻴﺪ ﻃﻮﻳﻞ اﻷﻣﺪ, وﻟﻜﻦ ﻫﻨﺎك أدﻟﺔ ﻣﺘﺰاﻳﺪة ﻋﲆ ﻛﻮن ﻛﻮﻓﻴﺪ ﻃﻮﻳﻞاﻷﻣﺪ ﺷﺎﺋﻊ وﻣﻨﻬﻚ.
ﺑﺬﻟﺖ ﻣﺤﺎوﻻت ﻋﺪة ﻟﺘﻮﺻﻴﻒ ﻛﻮﻓﻴﺪ ﻃﻮﻳﻞ اﻷﻣﺪ ﻋﲆ أﻧﻪ اﻋﺎﻗﺔ ﺑﻠﻴﻐﺔ و ﻣﺴﺘﻤﺮة وﺗﺸﻤﻞ ﻋﺪة أﻧﻈﻤﺔ و أﺟﻬﺰة ﰲ اﻟﺠﺴﻢ.
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٩١ اﳌﺴﺘﻤﺮ ﳌﺪة ﻣﺎ ﺑ� ٤ أﺳﺎﺑﻴﻊ اﱃ ١٢ أﺳﺒﻮﻋﺎ. -ﻛﻮﻓﻴﺪ
ﻳﻌﺪ ﻛﻮﻓﻴﺪ ﻃﻮﻳﻞ اﻷﻣﺪ ﻣﺮﺿﺎ ﻣﺘﻌﺪد اﻷﺟﻬﺰة ﰲ اﻟﺠﺴﻢ ﺣﻴﺚ
أن ﻫﻨﺎك أﻛ� ﻣﻦ ٠٠٢ ﻋﺮض ﻣﺴﺠﻞ واﻟﺬي ﻗﺪ ﻳﻈﻬﺮ ﺑﺸﻜﻞ ﻣﺰﻳﺞ ﻣﺘﺒﺎﻳﻦ ﻗﺪ ﻳﺘﺄرﺟﺢ ﺑ� اﻟﻌﺪﻳﺪ ﻣﻦ اﻷ�ﻄﺔ اﳌﺘﻮﻗﻌﺔ و اﻟﻐ� ﻣﺘﻮﻗﻌﺔ ﻣﻦ اﻟﻨﻮﺑﺎت واﻟﺴﻜﻮن. اﻻرﻫﺎق اﻟﺸﺪﻳﺪ )اﻟﺘﻌﺐ( ﻣﻦ أﻛ� اﻷﻋﺮاض ﺷﻴﻮﻋﺎ ﺑﻌﺪ ٦ أﺷﻬﺮ:
ﺗﻔﺎﻗﻢ أﻋﺮاض ﻣﺎ ﺑﻌﺪ اﻟﺠﻬﺪ
ﺿﻴﻖ اﻟﺘﻨﻔﺲ اﺿﻄﺮاﺑﺎت اﻟﺬاﻛﺮة و اﻟﱰﻛﻴﺰ )ﺿﺒﺎب اﻟﺪﻣﺎغ(
ﺻﻌﻮﺑﺔ اﻟﻨﻮم ) اﻷرق( أ� أو ﺿﻴﻖ ﰲ اﻟﺼﺪر اﻻﻛﺘﺌﺎب و اﻟﻘﻠﻖ
أ� اﻟﻌﻀﻼت ﺧﻔﻘﺎن اﻟﻘﻠﺐ اﻟﺪوار ارﺗﻔﺎع درﺟﺔ اﻟﺤﺮارة، اﻟﺴﻌﺎل، اﻟﺼﺪاع، اﺣﺘﻘﺎن اﻟﻐﺜﻴﺎن، اﻻﺳﻬﺎل، آﻻم اﳌﻌﺪة، ﻓﻘﺪان اﻟﺸﻬﻴﺔ. اﻟﺤﻠﻖ ، ﺗﻐ�ات ﰲ ﺣﺎﺳﺔ اﻟﺸﻢ أو اﻟﺘﺬوق. ﻃﻨ� اﻷذن و أ� اﻷذن
أ� اﳌﻔﺎﺻﻞ اﻟﻄﻔﺢ اﻟﺠﻠﺪي.
اﻟﻌﺪﻳﺪ ﻣﻦ اﻷﺷﺨﺎص اﳌﺼﺎﺑ� ﺑﺎﳌﺮض ﻛﺎﻧﻮا ﻳﺘﻤﺘﻌﻮن ﺑﺼﺤﺔ
ﻳﻌﺎ� اﻷﻃﻔﺎل ﻣﻦ أﻋﺮاض ﻣ�ﺛﻠﺔ ﻟﻜﻮﻓﻴﺪ ﻃﻮﻳﻞ اﻷﻣﺪ واﻟﺘﻲ ﻳﻌﺎ� ﻣﻨﻬﺎ اﻟﺒﺎﻟﻐ� و ﺑﻨﻔﺲ اﻟﻨﺴﺒﺔ واﻟﺘﻜﺮار.وﻟﻴﺎﻗﺔ ﺟﻴﺪة ﰲ اﻟﺴﺎﺑﻖ. ﻳﺼﻴﺐ ﻛﻮﻓﻴﺪ ﻃﻮﻳﻞ اﻷﻣﺪ اﻷﺷﺨﺎص اﻟﺬﻳﻦ ﺗﻢ ﻧﻘﻠﻬﻢ ﻟﻼﻗﺎﻣﺔ ﰲ اﳌﺴﺘﺸﻔﻰ٩١ أن ﻳﺴﺘﻤﺮوا ﰲ اﳌﻌﺎﻧﺎة ﻣﻦ أﻋﺮاض ﻃﻮﻳﻠﺔ اﳌﺪى أو ﻳﺘﻄﻮر -ﻟﻜﻮﻓﻴﺪ٩١ اﻟﺤﺎد أو اﻟﺤﺮج و ﻛﺬﻟﻚ اﻷﺷﺨﺎص اﻟﺬﻳﻦ ﺗﻌﺎﻓﻮا ﻣﻨﻪ -ﺑﺴﺒﺐ ﻛﻮﻓﻴﺪﰲ اﳌﻨﺰل. �ﻜﻦ ﻟﻸﺷﺨﺎص اﻟﺬﻳﻦ ﻋﺎﻧﻮا ﻣﻦ أﻋﺮاض ﻃﻔﻴﻔﺔ أو ﺷﺪﻳﺪة
ﻟﻼﺻﺎﺑﺔ ﺑﻜﻮﻓﻴﺪ ﻃﻮﻳﻞ اﻷﻣﺪ.
:اﻷﻋﺮاض اﻟﺸﺎﺋﻌﺔ اﻷﺧﺮى
**----- End of picture text -----**
During September, **World PT Day tweets** achieved
During September, we gained **662 new followers**
**58,900 impressions 718 mentions 19,200 visits** to our Twitter profile
**9**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Promoting physiotherapy**
**An organisation that shares knowledge**
## **Sharing knowledge**
## **Communications**
**Our policy statements have been translated into four languages (French, Japanese, Polish, and Spanish) and are now available on our website. The Arabic translations will be uploaded to our website in 2022.**
**----- Start of picture text -----**
Praktyka oparta na Pratique fondée
La práctica basada dowodach naukowych sur des données
en la evidencia probantes
Evidence-based practice Declaración de política Zasady prywatności エづビくデ実ン践スに基 Déclaration de politique
Policy statement
ポリシーステートメント
© World Physiotherapy 2019www.world.physio © World Physiotherapy 2019www.world.physio
© World Physiotherapy 2019www.world.physio
© World Physiotherapy 2019www.world.physio © World Physiotherapy 2019www.world.physio
**----- End of picture text -----**
**To mark our 70th anniversary on 8 September, we shared key events and activities from the past 70 years in a 70-day social media campaign.**
## **th 70 anniversary 1951-2021**
## **#WorldPhysio70**
**10**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Sharing knowledge**
## **Annual membership census**
**In 2021 the annual membership census (AMC) was sent to 125 member organisations, of which 117 responded, representing a 93.6% response rate, up from 91.8% in 2020.**
AMC reports were sent to member organisations and published on our website in mid-December 2021. A global report and five regional reports further analysing the data were also produced and published in February 2022.
For the first time, the AMC reports in 2021 included a times-series and data on leadership and gender for the physiotherapy profession. Highlights of the data on leadership and gender were shared in March 2022, to mark International Women’s Day.
## _“_
Thank you for the information and the data. It will be useful for us to have these maps and the data to use in future negotiations with political stakeholders.
_Association of Physiotherapists in Bosnia and Herzegovina_
Being a member of World Physiotherapy since January 2021 has brought us an amazing year. The increase in the number of members is a positive sign of how the Vietnam Physical Therapy Association is developing and helps motivate us to run more activities to advance the profession.
_Vietnam Physical Therapy Association_
## _”_
## **Highlights of the 2021 AMC reports include:**
## **35%**
of physiotherapists globally (687,623 of 1,901,585 physiotherapists around the world) are members of their national physiotherapy association, an increase of 29,190 physiotherapists compared with 2020
## **61%**
of respondents said membership of their organisation had increased
## **31%**
of respondents (2020: 27%) said there was full direct access in their country/territory and people could refer themselves to a physiotherapist without a referral, to public health systems and to private practice
## **80%**
of countries/territories allow physiotherapists to provide telehealth services but many of them do not have the appropriate recognition and payment for this service
## **62%**
of physiotherapists globally are women and 42% of World Physiotherapy member organisations have female presidents or chairs
**39% of World Physiotherapy member organisations reflect the female : male ratio of practising physiotherapists in the country/territory on their executive board**
**48% of executive board members of World Physiotherapy member organisations globally are female 62% of practising physiotherapists are female**
**11**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Sharing knowledge**
**Building capacity An organisation that is fit for purpose**
## **Member organisations**
## **IT development**
We have continued to develop the Salesforce customer relationship management (CRM) system and added features to enable us to manage the registration for several regional general meetings, integrating Salesforce with Zoom. We have also continued to leverage the CRM for our annual membership census.
After an electronic vote of the membership, the **Yemeni Physical Therapy Association** (60 members) was formally accepted as a member organisation on 1 January 2022 – bringing the total number of member organisations to 125, representing more than 685,000 physiotherapists worldwide.
We also migrated all staff to use Microsoft 365, leveraging Microsoft Teams and SharePoint, to improve security, reliability, and productivity.
The **College of Physiotherapy and Kinesiology of Bolivia** (Colegio de Fisioterapia y Kinesiología de Bolivia) ceased membership in December 2021.
## **Appeals committee**
The appeals committee held its second meeting in December 2021.
The committee noted the approved regulations relating to appeals, the approved appeals procedure, the outcome of the 2021 membership application process, and new membership applications expected for consideration in 2022.
## **Staffing**
As COVID-19 government guidelines and travel restrictions changed during 2021, staff started to return to work in the office. Some working from home arrangements will continue.
In September 2021 Rachael Thomson, business support officer, started maternity leave and Emily Beale joined the staff in the same month.
Lucy Ridley joined the staff in January 2022 as a part time senior scientific programme manager. Lucy will work on congress activities, focusing on the systems required to support the programme.
Rachel Moore, head of membership, resigned due to health issues in February 2022. Heidi Kosakowski was recruited to the role and started in February 2022.
**12**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **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 2021, 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.
World Physiotherapy has a subsidiary limited company, which exists to collect costs and income for congress events held every two years. It was incorporated on 7 December 2012 and is registered at Companies House in the UK, with a registration number of 08322671.
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 usually meets in-person at least twice annually and by teleconference as necessary 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 2021 the board held 10 teleconferences and no in-person meetings. This was due to the impact of the COVID-19 pandemic, including travel restrictions. The board held its first in-person meeting for more than two years in February 2022.
Our plans for the future include holding our congresses in 2023 and 2025, developing projects in Africa and central Asia, and continuing to support our member organisations and their members across a range of activities and events.
World Physiotherapy does not meet any of the criteria for fundraising disclosure under the Act. Therefore, no disclosure will be made.
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.
In Geneva in 2019, two board members, John Xerri de Caro and Stacy de Gale, were elected by member organisations in their respective regions to serve twoyear terms, which ended in 2021. Daniel Wappenstein was elected by member organisations in the relevant region in Geneva in 2019 to serve a four-year term. He resigned from the board for personal reasons in 2021.
## **Trustees**
**Emma K Stokes** President
**Melissa Locke** Vice president and chair of finance committee
**Alia Alghwiri** (from January 2022)
J **ohn Xerri de Caro**
## **Stacy de Gale**
## **Jean Damascene Gasherebuka**
**Karim Martina Alvis Gómez** (from July 2021)
## **Yasushi Uchiyama**
**Daniel Wappenstein** (until June 2021)
## **Chief executive officer Jonathon Kruger**
## **Solicitors**
**Veale Wasbrough Vizards LLP** Narrow Quay House, Narrow Quay, Bristol BS1 4QA
## **Auditor**
**Crowe U.K. LLP** 4th Floor, St James House, St James’ Square, Cheltenham GL50 3PR
## **Investment**
## **managers**
**Brown, Shipley & Co. Limited** Founders Court, Lothbury, London EC2R 7HE
## **Bankers**
**Bank of Scotland plc** 33 Old Broad Street, London EC2N 1HZ
**13**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Governance**
In June 2021 representatives of World Physiotherapy member organisations in the Europe, North America Caribbean, and South America regions elected new board members:
- John Xerri de Caro, member of the Malta Association of Physiotherapists, was elected to serve on the board by member organisations in the Europe region
- Stacy de Gale, member of the Physiotherapy Association of Trinidad and Tobago, was elected to serve on the board by member organisations in the North America Caribbean region
- Karim Martina Alvis Gómez, member of the Colombian Association of Physiotherapy, was elected to serve on the board by member organisations in the South America region
John, Stacy, and Karim started their terms on 1 July 2021
and each will serve a four-year term from 2021-2025.
In September 2021, the board advised member organisations it wished to address capacity and regional/ cultural gaps through the election of a general executive board member.
In December 2021 member organisations elected Alia Alghwiri, member of the Jordanian Physiotherapy Society, as a general executive board member. Alia started her twoyear term of office on 1 January 2022 and her term of office will finish on 31 December 2023.
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. The day-to-day administration and management of World Physiotherapy is delegated to the chief executive officer.
## **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) and the International Committee of the Red Cross (ICRC).
World Physiotherapy is a founding member of the Global Rehabilitation Alliance which commenced in May 2018 with the aim of being a powerful advocacy platform to further the development of rehabilitation around the world.
## **Membership**
## **World Physiotherapy member organisations are the national professional associations representing physiotherapists.**
During 2021, applications for membership were received from one national physiotherapy professional association. An electronic vote took place, and this one association was formally accepted as a member organisation from 1 January 2022 – bringing the total number of member organisations to 125, representing more than 685,000 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 are independent entities. 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.
**14**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **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 Trading Ltd.
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:
- 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 environments.
**15**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Governance**
## **Objectives and activities for the public benefit**
## **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
**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.**
World Physiotherapy provides a public benefit by providing a range of support and services for our member organisations and their members to further the global physiotherapy profession and improve global health through advocacy, education, projects, and events.
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 considering changing circumstances. The trustees, having have 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.
- contribute to the improvement of global health.
## **Future plans**
Our plans for the future include implementing our new strategic plan approved in 2022. In 2023 we will be holding our general meeting, our main governance meeting where all our member organisations have the right to be represented, where the president and vice president are elected, policies are adopted, and important priorities for the organisation determined. We will be holding our congress in Dubai in June 2023, bringing the global profession face-to-face for the first time in four years, but with the addition of a digital offering. We will be continuing with our development work in Africa and central Asia, and continuing to support our member organisations and their members with a range of activities and events. We will also be focusing on osteoarthritis and the role of physiotherapists for World PT Day 2022.
**16**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Governance**
## **Financial review**
## **2021 was an operationally challenging year, despite this the organisation’s financial position remains strong with a healthy cash holding, and growing membership income levels.**
The statement of financial activities for 2021 shows a net deficit of £64,402 and the balance sheet shows total net assets of £1,490,131 as at 31 December 2021. This reduction in net assets was principally due to a WCPT Trading Ltd loss. The following table separates the charity and trading entities income and expenditure to allow the individual performance to be considered.
|**Financial year**|**2021**|||
|---|---|---|---|
||**Charity**|**Trading**|**Consolidated**|
||**£**|**£**|**£**|
|**Income**|1,133,473|377,951|1,511,424|
|**Expenditure**|1,131,545|444,286|1,575,831|
|**Net**|**1,928**|**(66,335)**|**(64,407)**|
In 2021 World Physiotherapy held its online congress. WCPT Trading Ltd., which accounts for the financial activities of congress, reported a loss for the financial year (£66,335).
World Physiotherapy activities are funded through annual membership subscriptions, charitable grants, 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 2021 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-income countries/territories. Charity income was £1,088k for 2021, member organisation fees were £986k, up over £30k on 2020, driven by organic growth. Accreditation and grant income activities were restricted by COVID-19 restrictions, creating income shortfalls on expectation. Investments showed growth of £54k on 2021.
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 2021 on charity of £1.9k.
## **Funds held as an agent**
Global Rehabilitation Alliance facilitating administration. As an agent the charity processed an administration fee of £10,234. At the end of the year a balance of £14,783 remained held as an agent and is included in other creditors.
## **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 2021 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 global pandemic created volatile market conditions during 2020, although 2021 was a year of recovering losses and strong growth.
## **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 2022 had been received by March 2022, 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 2022. World Physiotherapy also undertook a financial review during quarter 4 2021 to assess income, expenditure, and cash flow for the period until 2025. Following that review the trustees are confident in the financial viability of World Physiotherapy.
During the year the charity acted as an agent for the
**17**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **Reserves**
The purpose of the general fund is to mitigate the risk of unforeseen expenditure or a temporary reduction in income.
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 purposes 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 inter-congress period.
WCPT Trading Ltd is in deficit as the last event was lossmaking. However, events are expected to be profitable in the long term and all profits made are donated to WCPT Charity.
World Physiotherapy reviews reserves each year with the following parameters. A minimum holding of approximately £400k (5 months of cover for future operational costs) with a target range of £800k- £900k (11-12 months of cover for future operational costs). After a year of careful financial management the free reserves as at 31 December 2021 are £1,363k, which is significantly above the upper limit of the reserves target range. However, in the very challenging economic environment of 2021 the trustees are content that this higher level of reserves is appropriate.
**18**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **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 constitution. 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 2021 for a three-year period.
## **Approval**
This report was approved by the trustees on 21 July 2022 and signed on their behalf by:
**Emma K. Stokes** President
**Melissa Locke** Chair of finance committee
**19**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **Independent auditor’s report to the trustees**
## **Opinion**
We have audited the financial statements of World Confederation of Physical Therapy for the year ended 31 December 2021, which comprise the consolidated statement of financial activities, consolidated and 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 2021 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 trustees’ 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 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.
**20**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 19, 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 144 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 affect 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 the General Data Protection Regulations, tax and employment legislation and health and safety.
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 the timing of recognition of congress and grant income, going concern, and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, and the finance committee about their own identification and assessment of the risks of irregularities, sample testing over congress and grant income, 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
**21**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
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
4th Floor St James House St James Square Cheltenham GL50 3PR, UK 21 July 2022
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.
**22**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **Consolidated statement of financial activities for the year ended 31 December 2021**
|**Income from:**
Donations and legacies
Charitable activities
Investments income
(including interest)
**Total (note 2)**
**Expenditure on:**
Raising funds
Charitable activities (note 3)
**Total**
**Operational (defcit)/surplus**
Gains on investment assets (note 8)
**Net (expenditure)/income**
**and net movement in funds**
**Reconcilliation of funds**
Total funds brought forward
**Total funds carried forward**|**2021**
**Unrestricted**
**Restricted**
**Total funds**
**2021**
**£**
**£**
**£**
86
-
86
1,372,092
76,227
1,448,319
9,303
-
9,303
**1,381,481**
**76,227**
**1,457,708**
13,383
-
13,383
1,505,357
57,091
1,562,448
**1,518,740**
**57,091**
**1,575,831**
(137,259)
19,136
(118,123)
53,716
-
53,716
(83,543)
19,136
(64,407)
1,532,110
22,428
1,554,538
**1,448,567**
**41,564**
**1,490,131**|**2020**|
|---|---|---|
|||**Unrestricted**
**Restricted**
**Total funds**
**2020**|
|||**£**
**£**
**£**|
||||
|||7
-
7|
|||985,781
111,085
1,096,866|
|||10,598
-
10,598|
|||**996,386**
**111,085**
**1,107,471**|
||||
||||
|||11,183
-
11,183|
|||1,220,542
93,504
1,314,046|
|||**1,231,725**
**93,504**
**1,325,229**|
||||
|||(235,339)
17,581
(217,758)|
||||
|||11,257
-
11,257|
||||
|||(224,082)
17,581
(206,501)|
||||
||||
|||1,756,192
4,847
1,761,039|
||||
|||**1,532,110**
**22,428**
**1,554,538**|
**23**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **Balance sheet for the year ended 31 December 2021**
|**Balance sheet for the year**
**ended 31 December 2021**|||
|---|---|---|
|**Fixed assets:**
Tangible assets (note 7)
Intangible assets (note 7)
Investments assets (note 8)
**Total fxed assets**
**Current assets:**
Debtors (note 9)
Cash at bank and in hand
**Total current assets**
**Liabilities:**
Creditors: amounts falling due within one year
(note 10)
**Net current assets**
**Net assets**
**The funds of the charity:**
Restricted income fund (note 12)
Unrestricted funds - general funds
Unrestricted funds - designated
Total unrestricted funds (note 13)
**Total charity funds**|**GROUP**
**2021**
**2020**
**£**
**£**
10,782
12,385
74,723
120,232
477,235
420,108
**562,740**
**552,725**
77,535
91,775
983,201
1,016,980
**1,060,736**
**1,108,755**
**(133,345)**
**(106,942)**
**927,391**
**1,001,813**
**1,490,131**
**1,554,538**
41,564
22,428
1,448,567
1,532,110
-
-
1,448,567
1,532,110
**1,490,131**
**1,554,538**|**CHARITY**|
|||**2021**
**2020**|
|||**£**
**£**|
||||
|||10,782
12,385|
|||74,723
120,232|
|||477,235
420,108|
|||**562,740**
**552,725**|
||||
||||
|||1,138,255
70,214|
|||246,058
422,045|
|||**1,384,313**
**492,259**|
||||
||||
|||**(129,620)**
**(306,691)**|
||||
|||**1,254,693**
**185,568**|
||||
|||**1,817,433**
**738,293**|
||||
||||
|||41,565
22,428|
|||1,775,868
715,865|
|||-
-|
|||1,775,868
715,865|
||||
|||**1,817,433**
**738,293**|
Approved and authorised for use by the board of trustees and signed on its behalf on 22 June 2022 by:
**Emma K Stokes** President
**Melissa Locke** Chair of finance committee
**24**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **Consolidated statement of cash flows for the year ended 31 December 2021**
|**Cash flows from operating activities:**
Net (expense)/income for the reporting period
Adjustments for:
Depreciation
Amortisation
Provisions
Investment income and interest received
Gain on investments
Decrease in debtors
Increase/(decrease) in creditors
**Net cash used in operating activities**
**Cash flows from investing activities:**
Purchase of tangible fxed assets
Purchase of intangible fxed assets
Receipts from sales of tangible fxed assets
Purchase of investments
Proceeds from sale of investments
Change in cash awaiting investment
**Net cash used in investing activities**
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
**Cash and cash equivalents at the end of the reporting period**
**Analysis of cash and cash equivalents**
Cash in hand
Notice deposits (less than 3 months)
Overdraft facility
**Total cash and equivalents**|**GROUP**|
|---|---|
||**2021**
**2020**|
||**£**
**£**
(64,407)
(206,501)
6,464
4,500
50,849
27,728
-
-
-
-
(53,716)
(11,257)
14,395
158,713
26,248
(76,212)|
||**(20,167)**
**(103,029)**|
||(4,861)
(11,029)
(5,340)
(60,480)
-
-
(110,238)
(43,842)
113,690
41,418
(6,864)
(2,172)|
||**(13,613)**
**(76,105)**|
||(33,781)
(179,134)
1,016,980
1,196,114|
||**983,201**
**1,016,980**|
||983,201
1,016,980
0
0
0
0|
||**983,201**
**1,016,980**|
**25**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **Notes to the financial statements for the year ended 31 December 2021**
## **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 4NA, UK.
## **1. Accounting policies**
## **1.1 Basis of accounting**
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. WPCT meets the definition of a public benefit entity under FRS 102.
WCPT meets the definition of a public benefit entity, under FRS102. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
## **Going concern**
The trustees have reviewed their forecast looking at income and expenditure and cashflow requirements and believe that they have adequate of cash reserves from at latest 12 months of signing the accounts. The trustees therefore believe that WCPT is a going concern and have therefore prepared the financial statements on this basis.
## **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 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.
## **1.5 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 line basis over the term of the lease.
## **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 25% - straight line basis Computer equipment, software and website 33% - straight line basis Leasehold improvements 25% - straight line basis
## **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**
## **Unrestricted income funds**
The general fund may be used at WCPT‘s discretion, for the objectives contained in the articles of association. 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 which would 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 the confederation’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 WCPT’s financial resources.
## **Restricted income fund**
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.
## **1.4 Pension costs**
WCPT contributes to money purchase schemes. Pension costs payable are charged to the statement of financial activities as incurred.
**26**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **1.11 Significant estimates and judgements**
## **1.13 Related party transactions**
In determining the income recognition of grants, the group makes assumptions of the timing of uncertain events with the aim to correctly represent the amounts recognisable.
World Physiotherapy is a charity group consisting of a charity, World Confederation for Physical Therapy, registered at the Charity Commission (234307) and a limited trading company, WCPT Trading Ltd, registered at Companies House (08322671). WCPT Trading Ltd creates congress events on behalf of the World Confederation for Physical Therapy. Any profits these events generate are donated from WCPT Trading Ltd to the charity. The charity supplies staff to WCPT Trading Ltd to support the creation and running of events. As at 31 December 2021, WCPT Trading Ltd owed £1,074,908 to the charity.
## **1.12 Congress and subsidiary company**
A wholly-owned subsidiary company, WCPT Trading Ltd, 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.
|**Analysis of income from charitable activities**
Membership subscriptions
Congress 2021
Other income
Accreditation income (net of expenditure)
VAT refund on registration of WCPT Trading Ltd
Project grant income (education support)
General meeting and anniversary dinner income
**Analysis of expenditure on charitable activities**
Member services
Education, practice and research
Communication
Collaboration with national and
international organisations
**Allocation of support costs to**
**activities**
**Total**
**allocated**
**£**
Governance
43,167
Staf costs
836,119
Ofce rental and overhead costs
347,012
Depreciation
57,313
**1,283,611**|**Analysis of income from charitable activities**
Membership subscriptions
Congress 2021
Other income
Accreditation income (net of expenditure)
VAT refund on registration of WCPT Trading Ltd
Project grant income (education support)
General meeting and anniversary dinner income
**Analysis of expenditure on charitable activities**
Member services
Education, practice and research
Communication
Collaboration with national and
international organisations
**Allocation of support costs to**
**activities**
**Total**
**allocated**
**£**
Governance
43,167
Staf costs
836,119
Ofce rental and overhead costs
347,012
Depreciation
57,313
**1,283,611**|**Direct costs**
**Support costs**
**£**
**£**
207,454
770,230
39,195
256,701
19,025
128,340
13,158
128,340|**2021**
**2020**|
|---|---|---|---|
||||**£**
**£**|
||||985,717
955,672|
||||376,141
2,319|
||||19,623
33,388|
||||-
5,000|
||||-
-|
||||76,227
111,085|
||||-
7|
||||**1,457,708**
**1,107,471**|
|||||
||||**Total 2021**
**Total 2020**|
||||**£**
**£**|
||||977,684
731,086|
||||295,896
325,753|
||||147,365
127,059|
||||141,498
130,148|
|||**278,832**
**1,283,611**|**1,562,443**
**1,314,046**|
|||**Member**
**services**
**Education,**
**practice and**
**research**
**£**
**£**
25,900
8,633
501,675
167,222
208,211
69,411
34,444
11,435|
**Communication**
**Collaboration**
**with national**
**and international**
**organisations**
**£**
**£**
4,317
4,317
83,611
83,611
34,695
34,695
5,717
5,717|
||**1,283,611**|**770,230**
**256,701**|**128,340**
**128,340**|
## **2. Analysis of income from charitable activities**
## **3. Analysis of expenditure on charitable activities**
The basis of apportment is staff time.
**27**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
|**4. Net income/(expenditure)**
Depreciation
Operating lease rental
Auditor remuneration - audit
- non audit
**5. Salaries and other staf costs**
Salaries and other staf costs
Social security costs
Pension costs
The number of employees whose emoluments during the year exceeded £60,000 we
£60,0001 - £70,000
£80,0001 - £90,000
£100,0001 - £110,000
£110,0001 - £120,000
£130,0001 - £140,000|**2021**
**£**
57,313
71,878
17,720
2,852
**149,763**
**2021**
**£**
628,803
68,924
48,778
**746,505**
re
3
-
1
-
1|**2020**|
|---|---|---|
|||**£**|
|||32,228|
|||58,406|
|||10,750|
|||2,472|
|||**103,856**|
||||
|||**2020**|
|||**£**|
|||564,636|
|||61,150|
|||50,855|
|||**676,641**|
||||
||||
|||2|
|||-|
|||1|
|||-|
|||1|
Average number of employees during the year: 13 (2020: 11). No termination payments were made. The chief executive officer is considered to represent key management personnel. Remuneration paid to key personnel during the year was £131,337 (2020: £135,997).
Staff pay is reviewed in June each year, and cost of living increases are considered in comparison to government published inflation rates. In 2021 the increase in pay was 2%.
|**6. Trustees expenses and remuneration**
Travel, subsistence, accomodation, professional development
Neither the trustees nor any persons connected with them have received any
remuneration during the year. There were seven trustee positions during 2021.|**2021**
**£**
18,128
**18,128**|**2020**|
|---|---|---|
|||**£**|
|||37,306|
|||**37,306**|
||||
**28**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
|**7. Tangible and intangible fxed assets**
**Tangible fxed assets - fxture, furniture and equipment**
**Cost**
At 1 January
Additions
Disposals
At 31 December
**Depreciation**
At 1 January
Charge for year
Disposals
At 31 December
**Net book value**
At 1 January
At 31 December
**Intangible fxed assets - website**
**Cost**
At 1 January
Additions
Disposals
At 31 December
**Depreciation**
At 1 January
Charge for year
Disposals
At 31 December
**Net book value**
At 1 January
At 31 December|**CHARITY AND GROUP**|
|---|---|
||**2021**
**2020**|
||**£**
**£**
29,342
68,885
4,861
11,029
-
(50,572)|
||**34,203**
**29,342**|
||16,957
63,029
6,464
4,500
-
(50,572)|
||**23,421**
**16,957**|
||12,385
5,856|
||**10,782**
**12,385**|
||147,960
118,390
5,340
60,480
-
(30,910)|
||**153,300**
**147,960**|
||27,728
30,910
50,849
27,728
-
(30,910)|
||**78,577**
**27,728**|
||120,232
87,480|
||**74,723**
**120,232**|
The intangible asset is the cost of development of the new World Physiotherapy website.
**29**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
|**8. Fixed asset investments**
**UK listed investments**
Market value of managed funds at 1 January
Acquisitions
Disposals
Net gains on revaluation
Market value of funds at 31 December
Cash held as part of the portfolio
Management fees
Investment income
Investment gain|**CHARITY AND GROUP**|
|---|---|
||**2021**
**2020**|
||**£**
**£**
406,595
392,914
110,238
43,842
(113,691)
(41,418)
53,716
11,257|
||**456,858**
**406,595**|
||20,377
13,513|
||**477,235**
**420,108**|
||4,084
3,590
7,494
10,598
53,716
11,257|
Investments are held in a mixture of equities, fixed income, cash among other
investments and are managed by Brown Shipley.
|At 31 December non-cash investments were
Equities
Fixed income
Other|**2021**
**2020**|
|---|---|
||**£**
**£**
303,447
249,831
74,645
74,866
78,766
81,898|
||**456,858**
**406,595**|
**30**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
|**9. Debtors: amounts due within one year**
Debtors
Other debtors
Prepayments
VAT liability
Amount due from subsidiary company
**10. Creditors: amounts due within one year**
Trade creditors
Other creditors
Accruals
Taxation and social security
Deferred income
Amount owed to subsidiary|**GROUP**
**2021**
**2020**
**£**
**£**
-
4,702
33,304
69,115
28,976
17,958
15,255
-
-
–
**77,535**
**91,775**
**GROUP**
**2021**
**2020**
**£**
**£**
19,802
-
62,878
57,710
25,053
25,386
13,454
13,483
12,159
10,363
-
-
**133,345**
**106,942**|**CHARITY**|
|---|---|---|
|||**2021**
**2020**|
|||**£**
**£**
1,066
3,602
33,304
48,654
28,976
17,958
-
1,074,909
-|
|||**1,138,255**
**70,214**|
||||
|||**CHARITY**|
|||**2021**
**2020**|
|||**£**
**£**
19,647
-
62,878
47,624
21,483
23,636
13,454
13,483
12,159
10,363
-
211,585|
|||**129,620**
**306,691**|
Deferred income represents amounts collected in 2021 which will be released in 2022. All 2020 deferred income was released in 2021.
|**11. Operating lease**
As at 31 December 2021, WCPT had the following
minimum non-cancellable commitments under operating leases
Less than one year
Between one and fve years
Lease expiring after fve years|**2021**
**£**
61,160
61,160
-
**122,320**|**2020**|
|---|---|---|
|||**£**|
||||
||||
||||
|||61,160|
|||122,320|
|||-|
|||**183,480**|
The premises lease at The Pavilion, 17 Empire Square, London, SE1 4NA expires in September 2023.
**31**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **12. Movement in funds**
There are two grant projects. One in collaboration with UCP Wheels for a programme based in Tajikistan and another working with funding from Humanity & Inclusion for work in Vietnam.
## **Unrestricted funds**
|**Unrestricted funds**||
|---|---|
|General fund
**Charity**
Subsidiary
**Group**
**Restricted income funds**
UCP Wheels project
Vietnam project
Mildred Elson award
**Charity**
**Group**
**TOTAL FUNDS**|**1 January 2021**
Income
Expenditure
Gains
**31 December**
**2021**
**£**
**£**
**£**
**£**
**£**
1,793,070
1,003,530
(1,074,453)
53,716
**1,775,863**|
||**1,793,070**
**1,003,530**
**(1,074,453)**
**53,716**
**1,775,863**
(260,960)
377,951
(444,286)
-
**(327,296)**|
||**1,532,110**
**1,381,481**
**(1,518,739)**
**53,716**
**1,448,567**|
||**1 January 2021**
Income
Expenditure
Gains
**31 December**
**2021**
**£**
**£**
**£**
**£**
**£**
17,581
57,784
(53,363)
-
**22,001**
-
18,444
(3,728)
-
**14,715**
4,847
-
-
-
**4,847**|
||**22,428**
**76,227**
**(57,091)**
**-**
**41,564**|
||**22,428**
**76,227**
**(57,091)**
**-**
**41,564**|
|||
||**1,554,538**
**1,457,708**
**(1,575,831)**
**53,716**
**1,490,131**|
**32**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **12. Movement in funds (cont/d)**
## **Unrestricted funds**
|**Unrestricted funds**||
|---|---|
|General fund
**Charity**
Subsidiary
**Group**
**Restricted income funds**
UCP Wheels project
Vietnam project
Mildred Elson award
**Charity**
**Group**
**TOTAL FUNDS**|**1 January 2020**
Income
Expenditure
Gains
**31 December**
**2020**|
||**£**
**£**
**£**
**£**
**£**|
||679,423
2,071,272
(968,882)
11,257
**1,793,070**|
||**679,423**
**2,071,272**
**(968,882)**
**11,257**
**1,793,070**|
|||
||1,076,769
2,319
(1,340,048)
-
**(260,960)**|
||**1,756,192**
**2,073,591**
**(2,308,930)**
**11,257**
**1,532,110**|
||**1 January 2020**
Income
Expenditure
Gains
**31 December**
**2020**|
||**£**
**£**
**£**
**£**
**£**|
||-
92,079
(74,489)
-
**17,581**|
||-
19,006
(19,006)
-
**-**|
||4,847
-
-
-
**4,847**|
||**4,847**
**111,085**
**(93,495)**
**-**
**22,428**|
||**4,847**
**111,085**
**(93,495)**
**-**
**22,428**|
|||
||**1,761,039**
**2,184,676**
**(2,402,425)**
**11,257**
**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 Mildred Elson Award is given at the time of each WCPT general meeting.
There are two granted projects. One in collaboration with UCP Wheels for a programme based in Tajikistan and another working with funding from Humanity & Inclusion for work in Vietnam.
## **Analysis of net assets between funds**
|Tangible and intangible
fxed assets
Investment assets
Net current assets|**FINANCIAL YEAR 2021**
**FINANCIAL YEAR 2020**
**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
85,505
0
85,505
132,617
0
132,617
477,235
0
477,235
420,108
0
420,108
885,827
41,564
927,391
979,385
22,428
1,001,813|
|---|---|
||**1,448,567**
**41,564**
**1,490,131**
**1,532,110**
**22,428**
**1,554,538**|
|||
The accounting convention adopted in the Statement of Accounts is principally historical cost, modified by the revaluation of certain categories of non-current assets and financial instruments. Investment assets were revalued by investment advisors Brown Shipley at a value of £477,235.
**33**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
## **13. Trading subsidiary: WCPT Trading Ltd**
WCPT Trading Ltd (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. Subsequently there have been two more events, Cape Town in 2017 and Geneva in 2019.
The 2021 congress was not held in Dubai due to the COVID-19 pandemic. It was replaced with an online congress.
|**Summary of subsidiary assets and liabilities and results**
Current (liabilities)/assets
Current liabilities
Net current assets/(liabilities)
Income
Expenditure|**2021**
**£**
(323,732)
(3,570)
**(327,302)**
377,951
(444,286)
**(66,335)**|**2020**|
|---|---|---|
|||**£**|
|||828,080|
||||
|||(1,089,046)|
|||**(260,966)**|
||||
|||2,319|
|||(262,843)|
|||**(260,524)**|
**34**
WORLD PHYSIOTHERAPY ANNUAL REPORT 2021 **Financial review**
**World Physiotherapy** Unit 17 Empire Square London SE1 4NA United Kingdom
**Phone** +44 (0)20 8159 5130 **Email** info@world.physio **Web** www.world.physio **Social** @WorldPhysio1951