The trustees who are also directors present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
The charity's principal activity is to relieve and rehabilitate those suffering from Obsessive Compulsive Disorder (OCD) and OCD Spectrum Disorder (OCDSD) and to advance the education of the public. In particular, but not exclusively by increasing awareness of OCD and OCDSD in order to improve diagnosis and treatment of the disorder.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The Board continued to benefit from the contributions of an international and multidisciplinary membership which further its primary objective of educating the public and increasing awareness in order to improve the diagnosis and treatment of OCD and OCDSD.
CANMAT-ICOCS 2025
A significant achievement during the reporting period was the publication of the CANMAT-ICOCS 2025 International Guidelines for the Management of Patients with Obsessive-Compulsive Disorder. Developed through a multi-year international collaboration involving experts from across the world, the guidelines provide comprehensive evidence-based recommendations for the assessment and treatment of obsessive-compulsive disorder across the lifespan. The publication represents one of the most substantial collaborative projects undertaken by ICOCS and is expected to have a significant impact on clinical practice, education and future research internationally.
SCIENTIFIC MEETINGS AND INTERNATIONAL COLLABORATION
ICOCS remained actively engaged in international scientific and collaborative activities throughout the year.
A key ICOCS meeting was held in Amsterdam on 10 October 2025, bringing together international experts to advance the Delphi consensus project on treatment-resistant obsessive-compulsive disorder. Discussions focused on developing internationally agreed definitions of treatment-resistant OCD and related outcome concepts, including treatment response, remission and recovery, with the aim of improving consistency across clinical practice, research and future guideline development.
ICOCS also participated in a joint meeting held during the American College of Neuropsychopharmacology (ACNP) Annual Meeting on 9 December 2025. This meeting provided an important opportunity to strengthen international partnerships, review ongoing collaborative projects and promote the dissemination of research and educational initiatives in obsessive-compulsive and related disorders.
The organisation continued its close collaboration with the European College of Neuropsychopharmacology Obsessive-Compulsive and Related Disorders Network (ECNP OCRN), the World Psychiatric Association (WPA) Anxiety, Obsessive-Compulsive and Related Disorders Section, the International College of Neuropsychopharmacology (CINP), the European Network for Problematic Internet Use and other partner organisations.
RESEARCH AND PUBLICATIONS
In addition to the CANMAT-ICOCS Guidelines, ICOCS continued to support several international collaborative publications. The ICOCS Position Statement on Inpatient Hospital Admissions for People Suffering from Obsessive-Compulsive Disorder remained under review during the reporting period. Abstracts from previous ICOCS meetings were published in Comprehensive Psychiatry, supporting the dissemination of scientific work undertaken by members and collaborators.
DELPHI CONSENSUS PROJECTS
ICOCS continued to play an active role in international consensus-building initiatives. In collaboration with the ECNP OCRN, ICOCS contributed to a Delphi project aimed at developing expert consensus definitions for treatment-resistant OCD and related treatment outcome concepts. Consensus meetings held in Milan and Amsterdam enabled international experts to review evidence, discuss areas of uncertainty and move towards standardised definitions that may facilitate future research, guideline development and clinical practice.
EDUCATIONAL ACTIVITIES AND DISSEMINATION
ICOCS continued to promote educational resources internationally and maintained its presence on social media platforms, including LinkedIn and Facebook, supporting communication with members and dissemination of educational and scientific updates.
MEMBERSHIP
The charity receives subscription income from both individual and corporate members. The success of the events run in the year to 31 March 2025 has led to an increase in the awareness of the charity which has resulted in an upsurge in members who benefit from the events run by the charity and contribute to the charity's primary objectives.
In the year to 31 March 2026 the charity had 55 individual members which is an increase of 2 from the 53 members of the charity in the previous year.
In 2025, the charity secured one corporate member on a long term (three year) membership agreement.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between one and two year's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees are aware that the charity's reserves are currently in excess of the level of funds required under the reserve policy. As a result, they are currently undergoing a review of upcoming charitable activities in order to make use of this excess in line with its charitable objectives.
The charity is a company limited by guarantee.
The ICOCS Board met on a bimonthly basis throughout the year to oversee the strategic direction of the organisation, review ongoing activities and support the development of new scientific, educational and collaborative initiatives.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The board receives nominations for new Trustees from the members. The nominations are taken to the Annual General Meeting where they are elected by a majority vote of the members of the charity.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustee's report was approved by the Board of Trustees.
The trustees, who are also the directors of International College of Obsessive Compulsive Spectrum Disorders for the purpose of company law, are responsible for preparing the Trustee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law 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, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate 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 Companies Act 2006. 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.
I report to the trustees on my examination of the financial statements of International College of Obsessive Compulsive Spectrum Disorders (the charity) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
International College of Obsessive Compulsive Spectrum Disorder is a private company limited by guarantee incorporated in England and Wales. The registered office is Suite 5, 315 Regents Park Road, London, N3 1DP.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. 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.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Cash and cash equivalents include cash in hand.
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.
Basic financial liabilities, including creditors and bank loans 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2025 - none).