During the year ended 31 May 2026, the Institute of Osteopathy continued to focus on strengthening its role as the lead professional body for osteopaths, supporting members, promoting the profession and ensuring the organisation is well positioned for the future. The year was marked by a period of leadership transition, renewed strategic focus and continued work to strengthen governance, oversight and organisational resilience.

The appointment and successful onboarding of the new Chief Executive, Alison Robinson Canham, provided renewed energy and clarity for the organisation. Council and the executive team worked closely to ensure a smooth leadership transition, maintaining a clear focus on serving members’ interests and supporting the long-term development of the profession.

Governance remained a central priority throughout the year. The Institute progressed work arising from its governance review, from reviewing its constitutional arrangement to committee terms of reference, to decision-making processes and beyond. Successful recruitment of high calibre candidates to key governance roles, including a new Lay Member of Council and the Chair of the Audit and Risk Committee, reflected the Institute’s commitment to strong oversight, diversity of thought and effective stewardship.

The Institute also continued to demonstrate its value to members and the wider profession. Stepping up its investment in student recruitment, improving awareness and developing greater professional recognition through work on the Professional Development Framework and more. Alongside continuing to serve our members diligently through advocacy, guidance and support.

A significant highlight of the year was the 2025 iO Convention, which was recognised as an uplifting and successful event for the profession. The Convention reinforced the value of professional community, bringing together osteopaths at different stages of their careers and providing opportunities for learning, connection and inspiration. The Institute’s wider programme of roadshows, webinars, committee activity and engagement with professional partners supported this continued focus on member engagement and professional development.

Looking ahead, Council has begun to consider the longer-term future of the Institute and the profession, including the development of a vision for 2035 and refreshed values for the organisation. By combining stronger governance foundations with a clear strategic direction, the Institute aims to remain a trusted, forward-looking and resilient professional body, able to advocate for osteopathy, support its members and promote the value of osteopathic care to patients, policymakers and the wider healthcare system.

The directors present their annual report and financial statements for the year ended 31 May 2026.

Principal activities

The principal activity of the Institute of Osteopathy during the year was to support, represent and develop the osteopathic profession through member services, professional development, policy engagement, education initiatives, public awareness activity, and governance and organisational development.

During the year, the organisation continued to focus on strengthening member engagement, supporting strategic priorities and improving organisational responsiveness.

Review of activity and achievements during the year

The year was one of significant organisational development and strategic activity. Following the appointment of Dr Alison Robinson Canham as Chief Executive on 1 June 2025, early priorities included establishing relationships with staff, Council and Committee members, external stakeholders, education providers and members.

The organisation continued to progress work to improve access to osteopathic education. The pre-registration degree apprenticeship standard was approved and published by Skills England. Additionally, the funding band was approved by the Secretary of State for Health and Social Care in Spring 2026. Further work will now be undertaken to build capacity with employers and education providers to support roll-out of the apprenticeship route to qualification.

Workforce and professional development remained central priorities. The Professional Development Framework was developed and soft launched at iO Convention 2025, followed by an intensive period of piloting to refine the model through active participation by members. The framework will be launched to the full membership in Autumn 2026.

The Institute also continued to develop its approach to professional recognition. Work was undertaken to explore professional designations and post-nominal letters for members, including legal protection of proposed designations. Successful UK registration was confirmed for MiO, FiO and SFiO. Work is now being undertaken to develop a robust criteria-based assessment framework by which designations might be awarded.

Member value and member support remained important areas of activity. The organisation developed and promoted new resources for members, including transition to practice resources, updated mentoring resources and a suite of toolkits for adoption and adaptation by osteopaths. Themes arising from patient complaints, fitness to practice proceedings and member support activity continued to inform the development of future CPD for members.

The organisation maintained an active communications and engagement programme, including regular editions of Osteopathy Today newsletters and magazine, social media campaigns, website activity, member resources and public-facing content. The refreshed “Choose Osteopathy” campaign supported public awareness and student recruitment activity.

Events and professional engagement were a significant part of the year’s activity. iO Convention 2025 took place on 21 and 22 November 2025 and was reported as well attended, with approximately 348 participants and positive feedback from delegates, speakers and partners. Planning also progressed for the 2026 Roadshow series, with events scheduled in Maidstone, Swansea, Edinburgh, Leeds and London.

The Institute continued to engage with external stakeholders and policy matters affecting the profession. Areas of engagement included NHS and allied health professional activity, GOsC bilateral meetings and standards review work, DEFRA’s review of the Veterinary Surgeons Act, the All-Party Parliamentary Group for Allied Health Professions, ARMA policy and campaign work, and engagement relating to PIP assessor issues.

Governance and organisational development were also key priorities. Work progressed on governance review, business enhancement and job evaluation/staff reward review projects. A Governance Implementation Group also made progress in preparing the organisation for constitutional change ahead of the November AGM, including work on the organisation’s purpose, Articles of Association, governance structures, officer roles, Council composition, conflicts of interest provisions and committee terms of reference.

Osteopathic Foundation and fundraising

The Osteopathic Foundation remained an important area of activity during the year. The Foundation welcomed new committee members, progressed administrative matters relating to changes to its objects and benefits clauses, and awarded funding for the second year of iO activities under the Strategic Development Programme.

The 2025 Open Grants Programme was reviewed in September, with four grants awarded from eight submissions. Fundraising activity was developed further during the year, including work with fundraising consultants and the establishment of a fundraising working group to generate realistic fundraising plans, assess costs, resources and feasibility, and identify short- and long-term opportunities.

The oF Fundraising Working Group subsequently began developing a structured approach to charitable giving, including clearer donor messaging, in-clinic giving through QR codes and card reader options, beneficiary stories, regional society and alumni outreach, legacy opportunities, corporate and high-net-worth partnerships, and event-based fundraising initiatives. The OF was successfully registered for online Gift Aid through HMRC, enabling it to claim back Gift Aid on eligible donations.

Membership

Membership remained a key area of focus. Reported membership data showed total membership of 3,833 in June 2025, compared with 4,069 in June 2024. The total membership figure of 3,723 was reported in September 2025, compared with 4,040 in September 2024. By January 2026, total membership was reported as 3,600, compared with 3,863 in January 2025.

The directors recognise the importance of continuing activity to support member retention, student engagement and new graduate conversion, including discounted membership and professional liability insurance offers for new graduates. Particular emphasis is being placed on supporting students and early career osteopaths to promote the membership habit. Consideration of a wider range of subscription options is being considered to embrace and serve the wider community of professionals with an interest in osteopathy but who may not be fully qualified and registered.

Financial Review

The financial statements set out the financial performance and position of the organisation for the year ended 31 May 2026.

For the year ended 31 May 2026, the organisation reported a surplus of £21,703 compared with a budget deficit of £119,927. This favourable variance reflected a combination of controlled expenditure and delayed project spend.

At the year end, reserves stood at £664,114. The directors continue to monitor financial performance carefully and to align resources with strategic priorities, operational requirements and the longer-term sustainability of the organisation.

Principal risks and uncertainties

The directors continue to consider the principal risks facing the organisation through Council, Committees and the Audit and Risk Committee. During the year, key areas requiring ongoing oversight included membership levels, organisational capacity, governance reform, support for members facing complaints, external policy and regulatory developments, fundraising readiness, and the financial sustainability of strategic activity.

The organisation took a proactive approach to reputational risk, including through its response to the proposed sale of Osteopathy House, hosting a Q&A webinar with GOsC representatives to provide transparency and a balanced forum for professional engagement.

Future developments

The directors expect the organisation’s work in the next financial year to continue to focus on delivery of strategic priorities, member engagement, professional development, student recruitment, public awareness, governance modernisation and fundraising development.

Projects already initiated or planned include the Criteria Review Group, EDIB Steering Group, oF Fundraising Group, Student Recruitment Group, Professional Development Framework, Governance Implementation Group, Educators’ SIG and Editorial Group.

The 2026 Roadshow series will provide opportunities for consultation, dialogue and member engagement across the regions, while the Professional Development Framework pilot and wider consultation will support the development of a modern, voluntary and practitioner-owned framework focused on career development, reflection and recognition. Continued activity is also expected to strengthen student recruitment, including UCAS events, careers webinars, refreshed collateral, regional engagement, social media outreach and student-generated content.

Throughout 2026 and 2027 the iO will build capacity to enhance external affairs, political influencing and lobbying activity.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

UHY Hacker Young were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors have individually taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

We have audited the financial statements of The Institute of Osteopathy (the 'company') for the year ended 31 May 2026 which comprise the income and expenditure account, the balance sheet 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 company's affairs as at 31 May 2026 and of its surplus 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 Companies Act 2006.

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 company 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 directors' 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 company'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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. 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 course of 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

• the information given in the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the directors' report has been prepared in accordance with applicable legal requirements.

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

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

• certain disclosures of directors' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

As explained more fully in the directors' responsibilities statement, the directors 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 directors 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 directors are responsible for assessing the company'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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence;

• capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the company through discussions with directors;

• other management, and from our commercial knowledge and experience of the sector; and

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual or unexpected relationships;

• tested journal entries to identify unusual transactions; and

• investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation;

• reading the minutes of meetings of those charged with governance; and

• enquiring of management as to actual and potential litigation and claims.

There are inherent limitations in the audit procedures described above; any instance of non-compliance with laws and regulations and fraud which is far removed from transactions reflected in the financial statements would diminish the likelihood of detection. Furthermore, the risk of not detecting a material misstatement due to fraud is greater than the risk of not detecting one resulting from error. Fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through an act of collusion that would mitigate internal controls.

Audit procedures performed included: review of the financial statement disclosures to underlying supporting documentation and testing of journals and evaluating whether there was evidence of bias by the Directors that represented a risk of material misstatement due to fraud.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members 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 company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

The income and expenditure account has been prepared on the basis that all operations are continuing operations.

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

The Institute of Osteopathy is a private company limited by guarantee incorporated in England and Wales. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The registered office is 3 Park Terrace, Manor Road, Luton, Bedfordshire, LU1 3HN.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Income and expenses are included in the financial statements as they become receivable or due. Income represents the amounts receivable from members as subscriptions. Subscriptions are recognised over the period to which they relate. Other income is recognised as an event takes place or over the period to which it relates. Insurance commission is recognised in the month it relates to.

Intangible assets are initially recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

The average monthly number of persons (including directors) employed by the company during the year was 13 (2025 - 15).

As per the disclosure requirements of the Institute's governance arrangements, those employees earning over £60,000 during the year were:

Mr M Rogers

Mrs G Leelodharry

Mrs A Robinson Canham

The number of employees whose employee benefits (excluding employer pension costs and employer national insurance contributions) exceeded £60,000 was:

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

There were no events after the reporting period that are required to be disclosed.

Council members are paid honoraria. The sums paid during the year varied between £2,000 and £8,000 per member. At 31 May 2026 a balance of £4,917 (2025: £6,217) was owed to Council members.

A grant of £26,500 was made to the National Council for Osteopathic Research in the year (2025: £26,500). Glynis Fox is a trustee of the National Council for Osteopathic Research.

During the year, secretariat services amounting to £45,000 net of VAT (2025: £45,000) were charged to The Osteopathic Foundation. At 31 May 2026 a balance of £17,586 (2025: £6,396) was due from the Osteopathic Foundation. The Institute of Osteopathy is the corporate trustee of The Osteopathic Foundation.

A grant of £100,000 (2025:£85,000) was made from the Osteopathic foundation to progress components of iO's strategic plan relating to osteopathy education and professional/workforce development.