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|Contents||||Pages|
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|Directors' and|trustees'|report||1-6|
|Independent|examiner's
report||||
|Statement of|financial|activities|||
|(incorporating|income|and expenditure|account)||
|Balance sheet|||||
|Notes to the financial statements||||10-18|
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|Charity name:|L'Association|des Juristes Francaises-Britannlques/The|des Juristes Francaises-Britannlques/The|Franco-British|Lawyers Society||
|---|---|---|---|---|---|---|
||Limited||||||
|Other names:|FBLS(working|name)|||||
|Charity number:|1010089||||||
|Company
number:|02424363||||||
|Registered
Office:|184 Hammersmith
Road, London W6 9DJ||||||
|Our advisers|||||||
|Independent
Examiner. '|David Cary LLB FCA, Azets, Suites 8&D, Burnham||Yard, Beaconsfield,||Buckinghamshire|HP9|
||2JH||||||
|Bankers;|Barclays Bank|PLC, 2 Victoria Street, London SW1H OND|||||
||HSBC Pic, 2 Buchanan Street, Glasgow G13LB||||||
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|Summary
income|and|expenditure
a|ccount||||||
|---|---|---|---|---|---|---|---|---|
||||||||2022|2021|
||||||||Total|Total|
||||Notes|Unrestricted|~Desi nated|Restricted|Funds|Funds|
|||||E|||E|E|
|Income|||||||||
|Donations,
subscriptions||& legacies|4|9,442||1,000|10,442|11,006|
|income from charitable||activities:|||||||
|Colloquium,
conferences||8 events|5|19,187|||19,187|3,586|
|Investment
income|||6|20|||20||
|Total income||||28,649||1,000|29,649|14,594|
|Expenditure
Raising funds
Charitable
activities||||6,361
24,260||1,000|6,361
25,260|7,395
7,002|
|Total expenditure|||10|30,621||1,000|31,621|714,397|
|Net (expenditure)/income|||'7|(1,972)|||(1,972)|197|
|Transfer between|funds|||(2,700)|2,700||||
|Net Movement
in|funds|||(4,672)|2,700||(1,972)||
|Reconciliation
of funds|||||||||
|Total funds brought
forward||||48,989||5,695|54,684|54,487|
|Total funds carried|forward|||44,317|2,700|5,695|52,712|54,684|
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|||||BALANCE|SHEET|||||
|---|---|---|---|---|---|---|---|---|---|
|||||AS AT31DECEMBER||2022||||
||||||2022|||2021||
||||~No es|||||||
|Current assets||||||||||
|Debtors||||4,787|||5,342|||
|Cash at bank||||67,386|||63,044|||
|||||72,173|||68,386|||
|Liabilities||||||||||
|Creditors|falling due within|||||||||
|one year||||(19,461)|||(13,702)|||
|Net current||assets||||52,712|||54,684|
|Net assets|||13|||52,712|||54,684|
|The funds|ofthe charity|||||||||
|Unrestricted||income funds||||44,317|||48,989|
|Designated||income funds||||2,700||||
|Restricted|income funds|||||5,695|||5,695|
|Total charity||funds|13|||52,712|||54,684|
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|||||||||||2022|2022||2021|2021|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Tota|I||Total||
|||||||||Unrestricted|Restricted|Funds|||Funds||
|||||||||||E|||E||
||Seminar,|colloquium||fees,|||||||||||
||conference fees and sponsorship||||||||||||||
||income|receivable||||||19,187||19,187|||3,586||
|||||||||E19,187||E19,187|||E3,586||
|The|income from|charitable||activities for|||the year ended 31December||2021was unrestricted.||||||
|6,|INVESTMENT||INCOME||||||||||||
|||||||||||2022|||2021||
|||||||||||Total|||Total||
|||||||||Unrestricted|Restricted|Funds|||~Fun|s|
|||||||||||E|||E||
||Bank interest||receivable||—unrestricted|||20||20|||||
|||||||||E20||E20||||62|
||NET (EXPENDITURE)/INCOME|||||FOR THE YEAR|||||||||
||||||||||2022|||2021|||
||||||||||E|||E|||
||This is stated||after (crediting)/charging:||||||||||||
||Accountancy||fees —Independent||||Examination||2,850|||2,802|||
||Foreign exchange differences||||||||(75)|||457|||
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|The average number ofdirectors
was as|follows:||
|---|---|---|
||2022|2021|
||Number|Number|
|Directors|29|27|
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|ANALYSIS OF EXPENDIT|UR|E||||||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
|||||Unrestricted|Restricted|Tota I|Total|
|||||||E|E|
|Charitable
activities||||||||
|Colloquium,
conference|expenses,|||||||
|functions
&sundry
committee||||||||
|meeting
expenses||||20,877||20,877|3,126|
|Franco-British
Lawyers|Prizes||||1,000|1,000|1,000|
|Support costs
Administration
services||||3,383||3,383|2,876|
|2022||||624,260|61,000|E25,260||
|2021||||E6,002|F1,000||E7,002|
|Raising funds||||||||
|Support costs (incorporating
governance
Office, website and sundry
costs
Administration
services||||costs)
718
2,255||718
2,255|1,574
1,918|
|Professional
services||||415||415|415|
|Accountancy
fees
Loss/(gain)
on foreign exchange
Bank charges and interest||||2,850
(75)
198||2,904
(75)
198|2,802
457
229|
|2022||||E6,361||E6,361||
|2021||||E7,395|||f7,395|
|Total 2022||||E30,621|61,000|E31,621||
|Total 2021||||E13,397|61,000||E14,397|
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|DEBTORS|||
|---|---|---|
||2022|2021|
||E|E|
|Due within one year:|||
|Other debtors|E4,787|E5,342|
||association s|et up unde|r the terms ofthe French
Law of1901.|||
|---|---|---|---|---|---|
|12.|CREDITORS:|AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
|||||2022|2021|
|||||f||
||Subscriptions|received|in advance|920|950|
||Other creditors|||18,541|12,752|
|||||E19,461|E13,702|
|MOVEMENT|IN FUNDS||||||||
|---|---|---|---|---|---|---|---|---|
|||20»||~di||Transfers||At 31December
2022|
|General funds||48,989|28,649|30,621||(2,700)||44,317|
|Designated
funds|||||||||
|(see|a) below)||||||700|700|
|(see|b) below|||||2,000||2,000|
|Restricted funds|||||||||
|(see|a) below)|500|500|1,000|||||
|(see|b) below)|5,195|500|||||5,695|
|Total funds||E54,684|E29,649|E31,621||||E52,712|
|MOVEMENT|IN FUNDS —PREVIOUS YEAR||||||||
|||||||||At 31December|
|||2021||Income|w|d'||2021|
|General funds||49,792||12,594||13,397||48,989|
|Designated
funds|||||||||
|(see|a) below)||||||||
|(see|b) below)||||||||
|Restricted
funds|||||||||
|(see|a) below)|500||1,000||1,000||500|
|(see|b) below)|4,195||1,000||||5,195|
|Totalfunds||E54,487||E14,594||E14,397||E54,684|
|Designated
& Restricted||funds|||||||
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||||||2022|||2021||
|---|---|---|---|---|---|---|---|---|---|
||||||||f||E|
|Seminar/Colloquium
fees,||conference fees,||||||||
|functions
and sponsorship||income|receivable|||19,187|||3,586|
|Voluntary
donations||||||1,194|||1,013|
|Subscriptions
receivable||||||8,248|||7,993|
|Interest receivable||||||20|||2|
|Funding for Prize Awards||||||1,000|||2,000|
|||||||29,649|||14,594|
|di||||||||||
|Colloquium,
conference|expenses,|||||||||
|functions
and sundry committee||||||||||
|meeting
expenses||||20,877|||3,126|||
|Franco-British
Lawyers|Prizes|||1,000|||1,000|||
|Administrative
services||||5,638|||4,794|||
|Professional
services||||415|||415|||
|Computer,
website and|internet costs|||655|||1,574|||
|Accountancy
fees||||2,850|||2,802|||
|Bank charges and interest||||198|||229|||
|Sundry expenses||||63||||||
|Exchange differences||||(75)|||457|||
|||||||31,621|||14,397|
|Net
ex enditure
incomeforthe|||ear|||(1,972)|||197|