L'ASSOCIATION DES JURISTES FIiANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS socirry LIMITED
(A COMPANY LIMITED BY GUARANTEEI
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
CHARITY NUMBER: 1010089
COMPANY NUMBER: 02424363

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
DIRECTORS AND TRUSTEES:
Lady M H Arden
l. C. L. E. Arnaudeau
S.M.R. Bonifa5SI
L. T. N. Carpentieri
M. A. Cully
K. A. Dandrieux Lisf ranc
Lady Dorrian, L. J. Dorrian
C. P. O. J-R. E. du Couedic de Kerérant
Lord Ericht, A.F.Stewarl
V. Forrest
l. S. Forrester
L-M. M. Gerard
F. H. Goldberg
M.L.O. Guyot
D. W. A. Guild
C. Hope
N. Jondel
F.L. Laruelle
J-F Le Gal
D. Le Grand de Belleroche
A. Levi
Lord J.B. Mccloskey
S. Osborn
C. J. Palmer
C.Pedamon
R. J. D. Stevenson
B. Vatier
C. Xueref
SECRETARY:
Brodies Secretarial Services Limited
C. P. O. J-R. E. du Couedic de Keierant
REGISTERED OFFICE-
184 Hammersmith Road
London
W6 7DJ
REGISTERED NUMBER..
02424363
CHARITY NUMBER."
1010089
BANKERS..
Barclays Bank PLC
2 Victoria Street
London SWIH OND
HSBC PLC
2 Buchanan Street
Glasgow Gl 3LB
INDEPENDENT EXAMINER:
Christopher Nisbet FCA
Azets
Suites B & D, Burnham Yard
Beaconsfield
Burkinghamshire HP9 2JH

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUESI
THE FRANCO-BRITISH LAWYERS SOCIEfY LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Contents
Pages
Directors, and trustees, report
Independent ex3minerfs report
statement of financial activities
(incorporating income and expenditure account)
io
Balance sheet
li
Notes to the financial statements
12-20
The following p3ge does not form part of the statutory financial statements.
Detailed income and expenditure account
21

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQU£S/
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
DIRECTORS, AND TRU5TEES' REPORT
The trustees, who are also the directors of the charitable company for the purposes of the Companies Act 2006, present their
annual report and financial statements for the year ended 31 December 2024, which are also prepared io meet the
requirements for a directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of
Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in a£cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
Our purposes and activities
The principal objective5 01 the charitable company are..
{al to advanco public education and training in the practice of French, Scottish, Irish and English law generally and, in
particular, in the context of the EU and it5 constitutive treatie5.
{bl to facilitate relation5 and exchanges between French, Scottish, Irish and Engllsh lawyers thereby contributing to the
expansion of leg31. political, economic and cultural relations between Fronce and the United Kingdom.
{cl to do all suth other lawful things as are necessary for the attainment of the said objectives.
Public Interest statement
The trustees have considered the guidance published by the Charity Commission and have concluded that the charitsble
compan¢s core activities satlsfactorily address the principles of identif12ble public benefit and demonstrate that the charitable
company has fulfilled the public benefit iequirement under the Charities Act 2011.
One of the principal objectives of the Society is to advance public education and training in the practice of French, Scottish,
Irish and English law generally and, in particular, in the context of the European Union and its constitutive treatie5 however
the objects of the society relate to the laws and lawyers of the whole of the United Kingdom. To that end, our ovent5 are all
open ID the public and in many case5 no charge is made for attendance. Our schedule of events is publici5ed on the public Biea
of our website and may be viewed by all. We encoura8e the press to attend our events and to report publidy on the
proceedings of the Society.
Achievements and performance
Activlties during the year
The year began with the Annual Reception in the River Room of the House of Lords on 29 January 2024, at which
the Society's U K Academic prize was presented to the Oxford University in recognition ol their BA (Honsl degree in
Law with French Law.
During Februaryand March, the Society was again involved in staging and supporting the semi-finals on 10 February,
in Paris and London, and final on 15 March, in London of the ORAS! MoDting Competition where Ltniversitystudent5
from France and the UK demonstrated their skills in pleèding and aTgument In court.
th
On 12 March 2024, the Society hosted a presentation by Notaire Student5 from the Unlverslty of Lorraine on
Protection of Property Rights at Edinburgh University. On 13, March the Scottish Section of the Society held a
seminar, in Edinburgh, on Damages for Infringements of Privacy: a comparative overview of emerging trends in
France , Éngland and Scotland. The speaker was Arantxa Guttierre2, 3 Lecturer in Private Law at the Un5ver51ty of
Glasgow. The event was hybrid, enabling participation from further afield.

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
DIRECTORS, AND TRUSTEES, REPORT ICONTINUEDI
Achievements and performance Icontlnued)
Activities during the yeur (continued)
The English & Wa les section held a panel d iscu55ion on The French Duty of Vigilonce.. A Comporoti ve Perspective on
Corporate Sustoinability Due Diligence, in pa rtner5hip with the French E mbassy, on Wed nesday 20 March 2024.
On 10 April 2024 a conference was held on the International Movement of Children. Five speakers, with many years
of experience. gave insights on a number of topics including the procedures and approaches of the courts token
in relation to the international movements of children and to international relocation ond child abduction,
comparing the approaches taken by French courts to those taken by the courts of England in Wales.
The French section held it5 annual dinner on 12 Aprll 2024, which celebrated the 120th anniversary of the Entente
Cordi31e. The AJFB were pleased to welcome Lord 14ope, one of the first supporters of the Association since its
inaugural conference and a member of the AJFB/FBL5 Academic Committee. The evening marked relations between
the legal world5 of France and all countries of the UK. In addition, the Society had the great honour of officially
welcoming the Hauts-de-seine Bar a5 the first bar to join the Society as an institutional member.
On 13 May 2024, a webinar was held In which former Society President and former Judge of the European Court of
Justice, lan Forrester, was in conversation with Ryan Gattis, an author and commentator on criminal justice in
California and elsewhere in the United States. Mr Gatlss shared insights from his time visiting prisons. leading
writing classes for prisoners and a Iso advising on prison rÈform5.
On 23 and 24 Mky 2024, a symposium was held in Paris, in partnership with I'Univer5ité Panthéon-A55as and
'Un iversité de Poitlers held, in Pari5, entitled From the Et7tente Cordiale to new Ententes 1904-2024. A nu mber of
distinguished Speakers 8ave presentations on historical context and approache5 to the Entente Cordiale, reflected
on more recent challenges and considered judicial approaches.
On 17 September 2024, in London. the English and Welsh section held an Art and Law conference. entitled
Tech nology Meets the Art World. which addressed the Erowing impact of techn Dlogy in the sector, together with
the legal effects both in the UK and France and the challenges arisiTrg from artificial intelligence, digital art and
intellectual property rights. as well as the use of technology in authentication and provenance Tesearch.
Also on 17, September, in Paris, the French section assisted in organizing a 'mock trial" for 4 barristers taking part
in the exchange progf3mme of the Paris Bar and the Inns of Court marking the end of their month long internship
In France.
The Society has a long traditlon of holding events on arbitration and the choice of seat, taking place, on a rotating
basis, between England and Wales, France, Ireland, Northern-lreland. Scotland and Switzerland. This year it was
held in Dublin on 30 September 2024 as part of Dublln International Dispute Resolution Week. The theme w25
Sports Arbitration, with the speakers add ress the fixed Seats of a rbitration for cerlain sports. such as Lausanne and
London, ad hoc sport5 arbitrations fast track arbitrations, the use of expert evidence, Arbitrations on "Team" as
opposed to.in person" and the use of seats in smaller jurisdicticns.
The Society held its Annual Colloquium in person at Cardiff University on 11 October 2024. The theme of the
conference was Sustainability, discussing four aspects of sustainability
environmental. social, corpoiate
governance and dispute resolution- across four panels in the morning and the afternoon.
On 12 November 2024, the England and Wales section of ihe Society were again pleased to stage their ever popular
annual Franco-British Legal Careers Forum in conjunction with The University of Law.
Speakers highlighted
d iff erent aspects of legal caf eers in the UK and France,

L'A550CIATION DES JURISTES FRANCO-BRITANNIQUESI
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
DIREcfoRS' AND TRUSTEES, REPORT (CONTINUED)
Achievements a nd perf ormance Icontinued)
Actlyltles durlng the yeur (continued
On 23 November 2024 the Scottish Section held their annual St Andrew5 Nighi dinner held in Edinburgh, welcoming
the French consul as guest of honour.
The final event of the year was an hybrid event, hosted by Kingsley Napley in London on 26 November 2024, and
took the form of a comparSson of family law practice and procedure in financial proceedings between England and
Wales, France and Scotland.
Actlvities planned for 2025
The year will begin with the Annual Reception to be held at the house of Lords on 27January 2025 bringing together
representatives of the various cou rt5 and legal professionals of our respective countries.
In February and March, the Society will again be involved in the semi finals and finals of the ORASI Mooting
Competition. The French section will hold their annual dinner in March 2025.
The Scoltish section plan to hold èn event on Loicite. the French sepGrotion of Church und Stote. in Edinburgh on
3, April. The event is to be in hybrid form and the speaker will be Terry Olson, a member of the Conseil d'État and
former Chief judge of the Administrative Court of Appeal of Versailles.
The French section is co-organizing, with the Chair of Comparative Public and PolitlC31 Law of the University of
Saint Etienne a one day colloquium in Paris. It has the support of the French Association of Constitutional Law
IAFDCI and the Society of Comparative Legislation ISLCI and will be entitled "The Referendum in France and the
UK.. Contempora ry Challenges and Perspectives.
On 9 May 2025. the Scottish section, in collaboration with the University of Glasgow School of Law will hold an
hybrid conference entitled 'Franco-Scottish Perspectives on Property, Sustainability and Land Reform at which a
number of speakers will explore the land reform and sustainability aspects of community rights to buy, ownership
and forest governance, and residential tenements.
In July there will be a visit to the Court of Justice of the European Union in Luxembour8 followed by a visit to the
European Publ ic Prosecutor's Office. also in LuxemboL&rg.
The 2025 Annual Colloque will be held in Edinburgh, Scotland on Thursday 18 to Saturday 20 September 2025. The
theme of the conference is to be Dreyf us. Oscar Slatei and Modern Miscarriages of Justice.
Financial review
Tiansartlons andfinanciolposltlon
The Statement of Financial Activities shows net expenditure of £99012023- net expendlture of £5.7241 and our reserves stand
at £45,99812023: £46,9881 in total. The income for the year generated from events and sundry functions was £18,473 during
the year12023= £6,0901, funding for prize awards for the year totalling £l,00012023.' £1,000), whilst membership subscrlptions
and voluntary donations generated income for the year of£lO,989 {2023,' £9,274).

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
DIRECTORS, AND TRUSTEES, REPORT ICONTINUEDI
Investment policy
The trustees, having regard to the liquidity requirement5 of operating the charitable company, have kept available funds in an
interest-bearing deposit account and seek to achieve a rate on deposit which matches or exceeds inflation as measured by the
retail prices index.
Reserves policy and going concern
The director5 review the reserve levels of the charitable company regularly. This review encompasse5 the nature of income
and expendituie streams, the need to m8tch income with commitments and the nature of reserve5. The directors have
determinod that the appropriate level of free reserves should be Sufficient to meet the anticipated expenditure requirements
for a minimum of twelve months, approximately £25,00012023: £18.0001.
The reason for this is to provide sufficient working capita5 to cover delays between spending and receipt of income. The
directors consider that reserves are sufficient to enable the charitable company to meet its ongoing and day-to-day obligations.
The trustees have reviewed the circumstances of the charitable company and consider that adequate resources continue to
be avoilable to fund its activities for the foreseeable future. The trustees are of the view that the charitable company is a going
concern.
Plans for future periods
The charity anticipates continuing along ihe lines outlined above, subject to satisfactory fundin8 arrangements, with the aim
of meetinE the objectives of the charity. however, it 15 impossible to plan concretely beyond the end of the next year's funding.
Reference and administrative details
Charity name..
L'Association des Juristes Francaises-Bfltannique5nhe Franco~British Lawyers Society
Limited
FBLS Iworking namel
Other names:
Charity nurnber:
1010089
Company number:
02424363
Registered Office-
184 Hammersmith Road, London W6 70J
Our odvisers
Independent Examiner-.
Christopher Ni5bet FCA, Azets, Suites B & D, Burnham Yard, Beaconsfield, Buckinghamshire
HP9 2JH
Bankers-
Barclays Bank PLC, 2 Victoria Street, London SWIH OND
HSBC Plc. 2 Buchanan Street, Glasgow Gl 3LB

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYER5 SOCIETY LIMITED
DIREcfoRS' AND TRUSTEES, REPORT ICONTINUED
Director5 ond trustees
The director5 of the charltable company are it5 trustees for the purpose5 of Charity law. There were no other
trustee5. The directols who held office during the year or who have been appointed since the year-end were-
Lady M H Arden, Président
l. C. L. E. Arnaudeau
S. M. R. Bonifhssi
L. T. N. Carpentieri
Castellane IresiEned l January 2025}
M. A. Cullv
K. A. Dandrieux Lisf ran¢
A. De Gyillenchmidt Guignot (resigned 9 July 2025}
Lady Dorrian. L. J. Dorrian
C. P. O. J-R. E. du Couedic de Kerérant, Generolsecretory
Lord Ericht, A. F. Stewart
V. Forrest
l. S. Forrester
L-M. M. Gerard lappointed 9 July 20251
F. H. GoldberE
M.L.O. Guyot
D. W. A. Guild
C. Hope
N. Jondet
F.L. Laruelle
J-F Le Gal
D. Le Grand de Belleroche
A. Levi
Lord J.B. Mccloskev
S. Osborn
C. J. Palmer
C. Pedamon
R. J. D. Stevenson
B. Vatier
C. Xueref
Simon Horsington LdH IRFI ONM IRF} OMM IRF), whD resigned as a Director in September 2009 after 20 year5,
service to the board of the Society, Is an Honorary Life Vice President fou nder a nd attends by invitation many of
the board meetings.
Fionnuala Connolly who resigned on 19 December 2023 whs duly appointed a Honorary Vice President.
Sir Michael Tugendhat, a former Pf esident of the Society who iesigned as a Director in October 20 19, is a Honorary
Piesident.
Structure, Governance and Management
Governing document
L'Association des Juri5tes Francaises-Britanniouesnhe Franco-British Lèwyers Society Limited is a company limited by
guarantee governed by its Memoiandurn and Articles of Association amended by Special resolution dated 30 October 20DI.
It is registered as a charity with the Charity Commission.
French Assoclotion
The French section of the Society has set up a French Non-profit Association, under the terms of the French Law of 1901, 35
a mirror image of the British Society. This does not represent a SCi55ion of the organisation of the Society. The trigger fo¥ this
development was the discovery in France that the French Ministry of Justice and other public bodies are unable to provide
any financi315upport to any or£anisation, even of o charitable nature, unless the organisation is French.
Other names:
AJ F B Iworkin8 name)

L'ASSOCIATION DE5 JURISTES FRANCO-BRITANNIQUESI
THE FRANCO-8RITISH LAWYERS SOCIETY LIMITED
DIRECTORS, AND TRUSTEES, REPORT ICONTINUEDI
Appointment ol trustees
New trustees Iwho are also directors for the purposes of company lawl are appointed in conformity with the requirement5
of the Companie5 and Charities Acts. New trustees are appointed in accordance with the Memorandu m and Articles of
Association of the Society and elected annually at the Annu31 General Meeting by the members present or by proxy. Prior to
any trustee taking post and being proposed it Is usual that the board has public and private information submitted to them
as well ès the individual being known by one or moTe trustees and any appointment is preceded by unanimous approval of
those present at the appropriate board meeting.
Trustee induction und troining
New trustee5 (most of whom are senior practi5ing or retired lawyer51 are reminded on- their legal obligations under charity
and company law, the Charity Commission guidance on public benefit, the content of the MemorandLim and Articles of
Association, the committee and decision-making processes, the business plan and the recent financial performance of the
charity. During the induction day they meet key employees and other trustees.
Organisation
The board of dirèctors, which can have up to 30 members, administers the charitable company. The board meet5 regularly
and there is a management sub-committee which covers development, membership, finance and events that normally meets
on a monthly basis. There is one part-time admin15trator, who manages the day-to-d2y administration of the charity. Other
rnembers are appointed, as appropriate, to organise the annual colloquium and other function5 and conferences normally
held during the year.
Relotedporties und co-operution with other orgonisotions
None of our directors receive benefit from their work with the charity. Any connection botween a director of the charitable
company and a third party must be disclosed to the full board of directors in the s2me way as any other contractual
relationship with a related party.
Key Munogement Personnel
The directors comprise the key management personnel ol the charity and are in charge of directlng and controlling the charity
and running and operating the charity on a day-to-day basis. All director5 give of their time freely and no directors
remuneration was paid in the year.

L'ASSOCIATION DES JURISTE5 FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
DIRECTORS, AND TRUSTEES, REPORT ICONTINUEDI
Risk monagement
The majof financial and legal risk5 that the Society runs are-
The misuse or misappropriation of fund5,
To ensure that at all tlmes the Society is solvent and able to meet its obligations.
These risk5 are covered by:
The Management Committee in London under the Chairmanship of the President or the Vice-President (England &
Wales1 or the General Secretary with the input of the Treasurer and at which the amounts held in the Societls
Accounts are reported and documented and then circulated to all directors.
Majoi items of expendituie are incurred principally by member5 of the Management Committee. That committee
meets on average every month and is regularly composed of the Vice-President (England and Wales) of the
Association, the General Secretary reporting and controls from the Treasurer and attendances of two directors.
Expenditure can only be ratlfied by the slgnature of two directors upon the invoice in question supplied with the
cheque and no cheque for payment or reimbursement to a directof or member ofthe Management Committee can
be signed by that director or Management Committee member.
It has also been resolved that the directors, obligations under the UK Bribery Act 2010 should be brolbght to tho
attention of Board members by being raised as an item at Board meeting5.
5. The issue of risk management is on (he Board Agenda whenevef a Board meeting is called.
6. The only significant potential liabilities incurred by other committees, bEing the Scottish Committee, relate to when
it runs the annual colloquium. The French Non-profit Association set up by the French Committee of the Society is
by a8reement responsible for the annual colloquium liabilities when it takes place in Fr3nce. Expenses for the annual
colloquium are in principle ring-fenced as they are intended to be self-financing and to raise funds for the
programme of the country in which the colloquium or SLJch other events take place.
7. Budgets and accounts for income and expenditure are presented to the Board for review and approval.

I'ASSOCIATION DES JURISTES FRAhlCO4RITANNIQUES1
TIIE FRANCO-BRITISH LAWYER5 S¢XIÉTh LIM￿ ED
DIRECTORS, AND TRUSTEE5' REPORT ICONTINUEDI
Dlt¢ctorf fe5ponslblMtles In relatipn to the flnancial statements
The Irustees (who are a150 the directors of L'Association des Jurtstes Franc(￿ritanniQueS1The Franco-8ritish Lawyets Society
Llmlted for the purposes of company law) are responsible for preparine a IrLfStees' repon and financial statements in
accordance with opplicable law and Unlted Kin8dom Accountin8 Standards (United Klngdom Generally Accepted Accounting
Pracllcel.
Company law reoulres the trustees to prepare financial ststements for eath financial year whl¢h give a true and falr vlew ol
the state of affalrs of the charitable company and of the Incoming resources and applicatlon of iesources. includlng the
Income and expendlture. of the charitable company for that perlod. In preparing these finandal statements, the truste￿ are
fequiied to:
selert suitable 3ccountinB policies and then apply them conslstentty:
ob5eNe the method5 and princlples In the Charities SORP {FRS 102),.
make jud8emenrs and estimates that are reasonable and prudent.
State whether applltable UK Accountin8 Standards have been followed, sublert to any materlal departures dls¢105ed
and explained in the flnanclal statements:
prepare the ftnanclal statements on the going concem basis unless Ills Inappropriate to presume that the charitsble
company will conlinue In operation.
The tiustees are responsible for keeping wopei accounting re£oTds that dlsclose wlth reasonable accuracy at any tlme the
fin3n£ial posltlon of the charitable company and enable them to ensure that the flnanual statements comply wlth the
Companles Att 2006. They are a150 responslble for safeguardlnE the a55ets of the Charltable company and hence for takir
reasonable steps for the Prevention and detertion of froud and oiher irregularities.
The trustee5 are respon51ble for the maintenonce and inte8rity of the corporate and financlal information included on the
charttable compan¢s website. L￿¥$10t10n In the United KinBdom BovefnSng the prepardtion and dissen￿natioTr of flnancial
statements may differ from leElslation in other Jurlsdictlon5.
Thls report was approved by the board on 7o..&Rk&2025
5i8ned on behalf of the board of directors
C Hope
Director and Trustee

INDEPENDENT EXAMINER'S REPORTTO THE MEMBERS OF
L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
I report to the charity tru5tee5 on my examination of the accounts of the company for the year ended 31 December 2024
which are set out on pages 10 to 20.
Responsibilities and basis of report
As the charity trustees of the company land also Its directors for the purposes of company lawl you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and
are eligible for independent examination, I report in respect of my examination of your companws accounts as carried out
under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Direction5
given by the Charity Commission under section 14515)Ibl of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matter5 have come to my attention in connection with the examination
giving me cause to believe that in any material re5pect-.
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act- or
the accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent
examination,. or
theaccounts have not been prepared in accordance with the method5 and principles of the Statement of Recommended
Pfactice for accounting and reporting by charities applicable to charities preparinE their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in this ieport in order to enable a proper understanding of the accounts to be reached.
Christopher Nisbet FCA
Azets
Suites B & D
Burnham Yard
Beaconsfield
Buckinghamshire
HP9 2JH
26 September 2025

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUES/
THE FRANCO-BRIT15H LAWYERS SOCIETY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Summary income and expenditure a¢count
2024
Total
Funds
2023
Total
Funds
Notes Unrestricted
Desi
nated
Restricted
Income
Donation5, subscriptions & legacies
10,989
1,000
11,989
10,274
Incomefrom choritoble octivities..
Colloquium, conferences & events
18.473
18,473
6,090
Investment income
319
319
233
Total income
29.781
1,000
30,781
16,597
Expenditure
Raising funds
Charitable activities
6,987
24,784
6,987
24,784
6,549
15,772
Total expenditure
io
31,771
31,771
22,321
Net expenditure
Transfer between funds
{1,9901
{i.0001
1,000
{9901
{5.7241
1,000
Net Movement in funds
{2,9901
1.000
1,000
(9901
{5,7241
Reconciliation of funds
Total funds brought forward
38,593
3,200
5,195
46.988
52,712
Total funds carried forward
35,603
4,200
6,195
45,998
46,988
The statement of financial activitie5 includes all gains and10sses recogni5ed in the year.
All income and expenditure derive from continulng activlties.
The notes form part of these financial statement5
io-

L'ASSOCLATION DESJURIMS FRANC(>8RITANNIQUESI
THE FRANCQ-BRillsH LAWYERS SOUEfY LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2D24
otes
Current a55ets
Debtors
Cash at bank
774
52,389
li
69
53,454
53,523
53,163
Ilabllitles
Creditors falllre due withln
one year
12
<7.5251
16,1751
Ilet GuTh¢nt asxts
45￿98
46,988
14
45.998
The fvnd5 of the charlty
UnrestrKted income funds
Desl8nated incorne fvnds
Restdcted incorne fund5
35.603
4.200
6.195
38.593
3,2CKs
5,195
46,988
Total thwlty
13
45,998
The £h3rltable company15 entitled to exemption from audit under section 477 of the Companles Act 21)06 for the year ￿ded
31 December 2024.
The membef5 have noi requlied the chari13ble company to obtaln an audlt of its flnandal statements for the year ended 31
December 2024 In 3¢cordance wlth Settlon 476 of the Cornpanle5 Art 20D6.
The dlreclors acknowledge their responsibillties for..
al en5urin8 that the tharltable rornpany keeps accounting records that comply with Sectton 386 of the Companle5 Act
2tID6 and
b> preparing finandal statements which 8ive a true and falr view of the State of affaifs of the tharitable cornpanyas at
the end of each finandalyear and of Its surplus or deflcit lor each financkal year In accordancewlth the reqU1￿ments
ofSectlDns 394 and 395 and whith Othe￿[Se comply wlth the requiiements ofthe Companies Act 2006 relatin8 to
financlal statements, 50 far a5 oppllcable to the charltable company.
The finandal statements have been prepared in accordance wirh the special prDvislDns of Part 15 of the Companies Act 2(#)6
relatin8 to %nall ¢¢)mpanle5.
The finandal statements were appro￿1 by the Board of Dire£tors and Tiu5tees on
2025
Slgned on behalf of the board of dlrectors
and tru5tee5 by:
C. Hope
Olrector and Trustee
7he notes lorm part of these financial ststements
-li-

L'A5SOCIATION DES JUR15TES FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
STATUTORY INFORMATION
L'A5sociation des Juristes Franco-Britanniques/The Ffanco-Britlsh L3wyei's Society Limited 15 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 pa8e.
STATEMENT OF COMPLIANCE
The financial Statements have been prepared in compliance with Accounting and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their account5 In accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- Charities SORP IFRS 10211, the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} and the Companies Act 2006 a5 they apply
lo the financial statements of the company from l January 2024.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared under the historic cost convention.
The financial statements are presented in sterling 1£) which 15 also the functional currency of the
company.
The financial statements are prepared on a going concern basis. The use of the going concern
basis of accountin2 is appropriate beCa￿Se there are no material uncertainties related to events
or conditions that may c3St significant doubt about the ability ol the company to continue as
going concern.
The company meets the definition of a public benefit entity under FRS 102.
bj
Funds structure
Fund5 held by the charity are either..
Llnrestricted general funds, which are funds that can be used in accordance with the charitable objects
at the discretion of the trustees- or,
Restricted funds, which are funds that must be used only for particular restricted purposes within the
objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes. The aim and use of restricted fund5 Is set out in the notes to the
accounts,
Significant Judgement and estimates
The preparation of financlal statements require5 management to make judgements, estimates
and assumptions about the carrylnE values of 8sset$ and liabilities that are not readily apparent
from other sources. The estimates ènd underlying assumption5 are based on hi5toric31
experience and other factors that are considered to be relevant. Actual results rnay differ from
these estimates.
The estimates and underlying assumptions are reviewed on a continuing basi5. Revisions to
accounting estimates are recognised in the period In which the estimate is revised if the revision
ffects only that period, or in the period of the revision and future periods if the revision affect5
both current and future periods.
12-

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUE51
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ICONTINUED}
3. ACCOUNTING POLICIES l¢ontinuedl
dl
Income recognltlon policies
Income is recognised when the charity has entitlement to the fund5, any performance conditions attached
to the item[5} of income have been met. it is probable that the income will be received a nd the amount can
be measured reliably.
Income from activities such as the colloquium, conference5 and events in pursuit of the charity's objectives
and f rom membership subscriptions are shown gross and reflected in the account5 in the period to which
they relate. There are no permanent endowments.
Income from donations to fund awards are at the discretion of the donors and are recogni5ed
when received.
Investment income represents interest on funds held on bank accounts and is recognised when receivable.
Donated services and facilities
Donated services and facilities (gifts in kindl are accounted for at a reasonable estimate of their value to
the charity or the amount actually reali5ed.
Expenditure
Expenditure 15 fecognised once there is a legal or corkstructlve obligation to m3kÈ a payment to a third
party. it is probable that settlement will be required and the amount of the obligation can be measured
reliably.
Expenditure is classified under the following activity headings:
Costs of raising funds comprise ihe support costs associated with holding a colloquium,
conferences and events in furtheraDce of the charity's objectives.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries.
gl
Allocatlon of support costs
Charitable expenditure include5 both costs that can be allocated directly to such activities and those costs
of an indirect nature necessary to support them.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable
activities. They also include those costs associated with meeting the constitutional and statutory
requirements of the charity and include the independent examination fees and costs linked to the strategic
management of the charity.
All costs are allocated between the expenditure cate8ories of the Statement of Financial Activities on a
basis designed to ref lect the use of the resource.
h)
Value Added Tax
Value Added Tax is not recoverable by the charity and, as such, is included in the relevant costs in the
Statement of Financial Activities/lncome and Expenditure account.
13-

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUESI
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20241CONTINUED)
ACCOUNTING POLICIES (continued)
J)
Cash flow statement
The financial statement5 do not include a cash flow statement because the company is exempt from the
requirement to prepare such a statement under Financial Reporting Standard 102 (Charities SORP IFRS
10211 as it is a small charity.
kl Foreign currencles
Assets and liabilitie5 expressed in foreign currencies are translated into sterling at the rates of exchange
ruling at the balance sheet date. Transactions in foreign currencies are translated at the average rate of
exchange ruling for the period. All exchange differences are dealt with in the profit and Ioss account.
Debtors
Other debtors are recognised at the settlement amount due. Prepayments are valued at the amount
prepaid.
Cash at bank
Cash at bank compri5e5 balances held in various instant access bank accounts and represents highly liquid
funds.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their
settlement amount.
Financial instruments
The charity has only financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instrument5 are initially recognised at transaction value and subsequently
measured at their settlefflent value with the exception of bank loans which are measured at amortised
costs using the effective interest method.
INCOME FROM DONATIONS. SUBSCRIPTIONS AND LEGACIES
2024
Total
2023
Total
Unrestricted
Restricted
Funds
Funds
Membership subscriptions
Voluntary donations
Funds received from AJFB 1901
Funding for academic awards
8,860
635
1,494
8,860
635
1,494
1,000
8,734
540
1,000
1,000
£10,989
£i.000
£11.989
Total 2023
£9,274
£1,000
£10,274
14-

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS SOCIEfY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEM8ER 2024 (CONTIN UEDI
INCOME FROM CHARITABLE ACTIVITIES
2024
Tolal
Funds
2023
Total
Funds
unrestricted
Restricted
Seminar, colloquium fees,
conference fees and spon50rshlp
income receivable
18,473
18,473
6.090
£18.473
£18,473
£6,090
The income from charitable activities for the year ended 31 December 2024 was unrestricted.
INVEsfMENT INCOME
2024
Total
Funds
2023
Total
Fund5
Unrestricted
Restricted
Bank Snterest receivable - unrestricted
other interest receivable- unrestricted
319
319
200
33
£319
£319
£233
NET {EXPENDITURE}/INCOME FOR THE YEAR
2024
2023
This is stated after IcreditingllcharEing.'
Accountancy fees - Independent Examination
Foreign exchange difference5
3,660
3.000
58
DIRECTORS REMUNERATION ANDTHE COST OF XEY MANAGEMENT PERSONNEL
The company p2id no remuneration to its directors, who are also the key management, during the year12023- £nill.
Included in expenditure are costs incuried by directors totalling £nil12023 £3,529) incurred on charity business.
Expenditure was in relation to postage, conferences and functions. In the year, O directors12023 5 directors)
claimed reimbursement of expenses.
The average number of directors was as follows..
2024
Number
29
2023
Number
31
Diredors
Is

L'ASSOCIATION DES JURISTES FRANCO-BRITANNIQUE51
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ICONTINUEDI
TAXATION
2024
2023
Based on the results for the year..
HM Revenue & Customs have advised that, given its charitable status, the company was exempt from liability to
taxation on it5 income.
io.
ANALYSIS OF EXPENDITURE
2024
Total
2023
Total
Unrestricted
Restricted
Charitable activities
Colloquium, conference expenses,
functions & sundry committee
meeting expenses
Franco-British Lawyers Prizes
21,730
21.730
11.712
2,000
Support costs
Administration services
3,054
3,054
2.060
2024
£24,784
£24,784
2023
£14,272
£1,500
£15,772
RalslnE funds
Support costs (incorporating governènce costs)
Office. website and sundry costs
Administration services
Professional services
Accountancy fees
Lossllgainl on foreign exchange
Sundry expenses
Bank and other charges
369
2,036
600
3,660
3G9
2.036
600
3,660
479
1,373
809
3,450
58
34
288
34
288
380
2024
£6,987
£6,987
2023
£6,549
£6,549
Total 2024
£31,771
£31,771
Total 2023
£20,821
£1,500
£22,321
16-

L'ASSOCIATION DE5 JURISI-ES FRANCO-BRITANNIQUES/
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ICONTINUEDI
ii.
DEBTORS
2024
2023
Due within i)ne year:
Other debtor5
69
774
12.
CREDITORS: AMOUNT5 FALLING DUE WITHIN ONE YEAR
2024
2023
Subscriptions received in advance
Other rreditors
865
6,660
1,225
4,950
£7,525
£6,175
17-

L'A5SOCIATION DES JURISTES FRANCO-BRITANNIQUESI
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ICONTINUEDI
13.
MOVEMENT IN FUND5
At l Janua
2024
At 31 December
2024
Incorne
Ex
endilure
Transfers
Gener31 funds
38.593
29,781
{31,7711
11,oooi
35,603
Designated funds
(see al below)
(see bl below
700
2,500
500
500
1,200
3,000
Restricted funds
15ee al below)
(see bl below)
500
500
500
5,695
5,195
Total funds
£46.988
£30,781
£131,771)
£45,998
MOVEMENT IN FUNDS-PREVIOUS YEAR
At l Janu3
2023
At 31 December
2023
Income
Ex
enditurÈ
Transfers
General funds
44,317
15,597
120.3211
11,0001
38,593
Designated funds
{see al below)
15ee bl below
700
2,000
15001
500
500
700
2,500
Restricteé funds
(see al below)
(see bl below)
500
500
1500}
11,000)
5,695
5,195
Total funds
£52.712
£16,597
£122.321}
£46.988
Deslgnated & Restricted funds
UK Academic Awards.
bl
The FBLS Prix Universitaire Robertson-Horsington
The aim of the Academic Awards (UK Academic Award for the United Kingdom and Prix Universitaire
Robertson-Horsington for Fr3ncel is to reward universities offering degree programmes which promote
Franco-British leEal underst3ndinE. Such programmes enable law students, academics and lawyers from
both sides of the Channel to understand and appreciate both the Cominon Law and Civil Law systems and
the very different rnethods of legal reasoning on which they are based.
18-

L'ASSOCIATION DE5 JUR15TES FRANCO-BRITANNIQUESI
TH£ FRANCO-BRITISH LAWYERS SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR TFIE YEAR ENDED 31 DECEMBER 2024 ICONTINUED}
13.
MOVEMENT IN FUNDS Icontinuedl
Designated funds are those funds pledged by the Charity to the above.
14.
ANALYSIS OF ASSETS BETWEEN FUNDS
General
Funds
Deslgnated
Funds
Restf icted
Funds
Total
Funds
69
Debtors
Cash at Bank
Creditors
69
43,059
17.5251
4,200
6,195
53,454
17,525}
Total
35,603
4,200
6,195
45,998
Previous year
General
Funds
Designated
Funds
Restrlcted
Funds
Total
Fund5
Debtors
Cash at Bank
Creditors
774
774
52,389
{6.1751
43,994
16,1751
3.200
5,195
Total
38,593
3,200
5.195
46,988
15.
ANALYSIS OF CHANGES IN NET DEBT 2024
Balance at
beginnlng of
yeaT
Balance
at end of
year
Other
chan8es
Cash Flow
Cash at bankand in hand
52.389
1.065
53,454
Totsl cash and cash equivalents
52,389
1,065
53.454
Loans
Total net debts
52.389
1,065
53,454
19-

L'A5SOCIATION DES IUR15TES FRANCO-BRITANNIQUESI
THE FRANCO-BRITISH LAWYERS SOCIFfY LIMITED
NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
16.
COMPANY'S STATUS
The company is limited by guarantee and has no share capital.
20

L'ASSOCIATION DES JURISTES FRANCD-BRITANNIQUESI
THE FRANCO-BRITISH LAWYERS SOCIETY LIMITED
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Seminar/Colloquium fee5, conference fee5,
funciions and sponsorship income receivable
Voluntary donations
Subscriptions receivable
Interest receivable
Funding for Prize Aw3rd5
18,473
2,129
8,860
319
I,ooo
6,090
540
8,734
233
1,000
30,781
16,597
Less: Ex
enditure
Colloquium, conference expenses.
functions and sundry committee
meeting expenses
Franco-British Lawyer5 Prizes
Administrative service5
ProfEsslonal services
Computer. website and internel COSt5
Accountancy fees
Bank and other charges
Sundry expense5
Exchange differences
21.730
11,712
2.000
3.433
809
356
3,450
380
123
58
5,090
600
369
3,660
288
34
31.771
21321
{9901
15,7241
Net ex
enditure for the
ear
21