THE INSTITUTE FOR OPTIMUM NUTRITION

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  Material uncertainty over going concern

  We draw attention to note 1d in the financial statements, which indicates that the trustees reflect on the current financial position of the charity and the fact that the forecasts for the next 12 months include material levels of future funding that are yet to be secured. As stated in note 1d, these events or conditions, indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Sayer Vincent LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 1d in the financial statements, which indicates that the trustees reflect on the current financial position of the charity and the fact that the forecasts for the next 12 months include material levels of future funding that are yet to be secured. As stated in note 1d, these events or conditions, indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.”

Significant events

• “Students enrolled on the BSc (Hons) Nutritional Therapy course increased on the previous year (2023/24 total across all years and modes = 245, 2024/25 total across all years and modes = 249).”
• “Application process to register with the Office for Students paused due to OfS needing to refocus their resources, recommenced in August 2025.”
• “Application to Medr Wales to enable Welsh students to access student finance has been successful.”
• “A further review of costs was undertaken and cost savings made.”
• “40th Birthday celebrations culminated in November 2024, with a very successful conference and networking event where ION's Colourful Kitchen Cookbook was launched. Revenue reached £27k.”
• “Transitioned to a new website with improved responsiveness for mobile devices and overall experience for visitors.”
• “Applied for courses to be recognised with the Ministry of Defence and accreditation as an ELCAS approved training provider.”
• “The lease on Ambassador House expired in November 2025. Moved to smaller premises within Richmond on a two-year lease.”
• “Net surplus of £33k for 2024/25 compared to a £55k deficit for 2023/24, bringing total unrestricted funds up to £63k.”
• “Cash position at year end was £463k, £222k lower than 30 June 2024, largely due to fee payments to University of Portsmouth and higher prepayments.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +3.9%

  £2,069,196 → £2,148,963

• Cash

  -32.4%

  £684,480 → £462,879

• Net assets

  +108.9%

  £30,071 → £62,821

• Employees

  -2.5%

  40 → 39

• Wages

  -4.6%

  £1,013,394 → £966,511

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers