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REGISTERED NUMBER: 04148752 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| FEDERATION OF INDEPENDENT PRACTITIONER |

| ORGANISATIONS |

FEDERATION OF INDEPENDENT PRACTITIONER

ORGANISATIONS (REGISTERED NUMBER: 04148752)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

FEDERATION OF INDEPENDENT PRACTITIONER

ORGANISATIONS

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mr C H Y Chan

| Mr I D McDermott

| Mr R B S Packard

| REGISTERED OFFICE: | 2 St Marys Road

| Tonbridge

| Kent

| TN9 2LB

| REGISTERED NUMBER: | 04148752 (England and Wales)

| ACCOUNTANTS: | Sandison Lang Limited

| 2 St Marys Road

| Tonbridge

| Kent

| TN9 2LB

FEDERATION OF INDEPENDENT PRACTITIONER

ORGANISATIONS (REGISTERED NUMBER: 04148752)

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | - |  | 292 |  |

CURRENT ASSETS

Debtors | 5 | 26,579 |  | 26,528 |  |

Cash at bank | 27,235 |  | 35,881 |  |

53,814 |  | 62,409 |  |

CREDITORS

Amounts falling due within one year | 6 | (19,361 | ) | (5,525 | ) |

NET CURRENT ASSETS | 34,453 |  | 56,884 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 34,453 |  | 57,176 |  |

RESERVES

Income and expenditure account | 34,453 |  | 57,176 |  |

34,453 |  | 57,176 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FEDERATION OF INDEPENDENT PRACTITIONER

ORGANISATIONS (REGISTERED NUMBER: 04148752)

Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mr R B S Packard - Director

FEDERATION OF INDEPENDENT PRACTITIONER

ORGANISATIONS (REGISTERED NUMBER: 04148752)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Federation of Independent Practitioner Organisations is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Taxation

| The company has no charge to either current or deferred tax on the basis that the activity of the company is not subject to taxation. This basis has been agreed with HMRC.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

FEDERATION OF INDEPENDENT PRACTITIONER

ORGANISATIONS (REGISTERED NUMBER: 04148752)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 1,165 |  |

| DEPRECIATION

| At 1 January 2025 | 873 |  |

| Charge for year | 292 |  |

| At 31 December 2025 | 1,165 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 292 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Amounts owed by associates | 26,579 |  | 25,966 |  |

| Other debtors | - |  | 562 |  |

26,579 |  | 26,528 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Taxation and social security | 1,615 |  | 1,488 |  |

| Other creditors | 17,746 |  | 4,037 |  |

19,361 |  | 5,525 |  |

FEDERATION OF INDEPENDENT PRACTITIONER

ORGANISATIONS (REGISTERED NUMBER: 04148752)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | RELATED PARTY DISCLOSURES

| The company is related to the London Consultants' Association (a company limited by guarantee) as a result of both entities sharing the same premises and administrative functions and having some officers in common.

| During the year, a net amount of £26,579 was payable from London Consultants' Association to Federation of Independent Practitioner Organisations for the provision of administrative services (2024 - £25,966).

| As of 31 December 2025, £26,579 was owed from London Consultants' Association to Federation of Independent Practitioner Organisations (2024 - £25,966).

8. | LIMITED BY GUARANTEE

| Federation of Independent Practitioner Organisations is a company limited by guarantee. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.