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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1069116

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

THE FRIENDS OF THE FRENCH INSTITUTE

Anandan Cullen & Co Limited The Old School House 6 Havelock Place Harrow HA1 1LJ

THE FRIENDS OF THE FRENCH INSTITUTE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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Page
Trustees' Report 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Cash Flow Statement 9
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 15
Detailed Statement of Financial Activities 16
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THE FRIENDS OF THE FRENCH INSTITUTE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The Friends of the French Institute was established in 1998 to support the activities and the development of the Institut français du Royaume-Uni (French Institute), which was founded in 1910 and which ambition is to promote French language and culture in the United Kingdom and to advance and to celebrate Franco- British cooperation in the fields of education and culture.

The French Institute in the United Kingdom attracts more than 100,000 visitors/year, organizes more than 2,000 screenings in its two Cinemas which welcomed this year over 50,000 spectators, maintains two libraries open to the public, runs bilateral funds to support exchanges and cooperation in the fields of visuals arts (Fluxus and Magnetic) and contemporary music (Diaphonique) and organized many cultural events and festivals throughout the year. It has developed a lot of projects and activities geared toward younger audiences, including "a la carte" programs for British Schools.

Many of the spaces and the equipment of the French Institute have been renovated (and in some instances created) with the support of the Friends of the French Institute, who also fund cultural programming and projects.

The Friends of the French Institute organize regular fundraising campaigns to fund renovation, cultural and educational projects aimed at promoting French language and culture and at advancing Franco-British cooperation and friendship.

Fundraising activities include the management of the Patrons' Circle, created by the Friends of the French Institute Trust in 2017, and by bringing together a community of committed individuals and businesses.

The trust also focuses on developing its Corporate Circle with an objective of maintaining relationships with businesses on a regular basis.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

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THE FRIENDS OF THE FRENCH INSTITUTE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE

1/. Throughout the year, the Friends of the French Institute have lent their support to several cultural activities in various fields:

a) Music

They have supported the 14th edition of Diaphonique, the Franco-British-Irish fund for contemporary music, which is also supported by the SACEM, the British Council, the French National Centre of Music, Culture Ireland, the Fondation Francis et Mica Salabert and the Institut Français in France. Since its creation, and the recent support of Creative Ireland, Diaphonique has supported 129 projects from French British and Irish organisations showcasing the works of composers from all three nations.

They have also supported the 6th edition of Les Salons en Musique - a music program launched in June 2018 to celebrate the restoration of its 1907 Pleyel piano, a compendium of French world-renowned Chamber Music performers. This year, contemporary music remained an important focus of this flagship series, while an international theme was present all year long to celebrate the Olympic spirit and heritage during the 2024 Cultural Olympiad.

Concerts included:

New Music and Improvisations by Xavière Fertin and Emilie Škrijelj (February 2024); Lucky Charm by Ensemble Les Ombres (March 2024); L'Olimpiade by Ensemble Matheus (March 2024); Two Coasts by Layale Chaker (April 2024); Revisited Anthems by The Montreuil Orchestra (May 2024); Living Memories with Ensemble Sequenza 9.3

(June 2024); Recital with Axelle Saint-Cirel and Mao Hayakawa (September 2024) and Korabarok with Céline Scheen, Mamadou Dramé and Karim Baggili.

b) Literature

The Trust has also supported various festivals:

c) Education:

The trust has this year supported the project "Francophonie on the Road" which took place in March 2024.

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THE FRIENDS OF THE FRENCH INSTITUTE TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

d) Exhibition:

The Trust has this year supported the exhibition "When Marianne and Britannia Meet", an exhibition curated by Guillaume Périssol, Director of the Médiathèque, and Charlotte Faucher, Lecturer in Modern French history (University of Bristol). The exhibition aimed at highlighting the history of the signature of the Entente Cordiale agreements, exhibiting original copies, and archive documents. The exhibition travelled to several UK schools and Alliances Françaises across the country, and in France.

PATRONS' CIRCLE

To meet their fundraising objectives and extend the French Institute's circle of supporters, the Trust recruit each year a number of Patrons, who sign up for a two-year membership. This year the Patrons' Circle counted 36 Patrons. Patrons benefit from access to a wide range of special cultural events.

CORPORATE CIRCLE

This year, the trust continued to promote the Corporate Circle, launched in 2022 aiming at recruiting businesses to support the French Institute's projects and activities, in particular Confluence.

FINANCIAL REVIEW

During the financial period April 2023 - March 2024, the Friends of the French Institute Trust has raised £250,001 and obtained an extra £6,554.80 and £20,000 from the Gift Aid, or a total of £276,555.80

The Friends of the French Institute Trust has financed the following projects: cultural projects £115,000; Confluence renovation project £157,791.70.

Operating costs amounted to £88,033

The total amount of cash at bank on the 31 March 2024 was £1,148,137.46.

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 of approximately £200,000. 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.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity's governing document is a declaration of trust made on the 5th February 1998 modified on 17th March 2010, 9th May 2011, 23rd May 2014, 8th October 2014 and 29th September 2022.

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THE FRIENDS OF THE FRENCH INSTITUTE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is an unincorporated body first registered on 15 April 1998.

Under these Regulations, the charity has constituted as sub-committees of the trustees an Administrative Committee.

The body of trustees consists of not less than seven persons, of whom one holds office ex-officio and the remainder are co-opted. The ex-officio trustee is the French Cultural Counsellor to the United Kingdom. Co-opted trustees are appointed for a term of four years by deed of all the trustees subject to acceptance of office. In the period, the total number of trustees reached 13, of whom three are British nationals and ten French nationals.

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||| |---|---| |NAME|NOMINATION DATES| |Mrs S Bressler|Appointed trustee on May 13, 2019| |Mr B Buchwalter|Appointed trustee on February 1, 2021 - resigned 20 August 2023| |Mr V Gombault|Appointed trustee on January 18, 2016| |Appointed chairman on July 11, 2022| |Mr T Groell|Appointed trustee on May 9, 2011| |Sir J Holmes|Appointed trustee on November 9, 2020| |Mr X Mayer|Appointed trustee on July 2, 2012| |Mrs H de Mitry|Appointed trustee on 11 September 2023| |Mrs A Morel|Appointed trustee ex officio on February 1, 2024| |Mr M Mourre|Appointed trustee on November 26, 2007| |Mr E Reed|Appointed trustee on May 9, 2011| |Mrs C Ripert-Landler|Appointed trustee on March 8, 2021| |Sir J Scarlett|Appointed trustee on July 2, 2012| |Mrs D Segalen|Appointed trustee on November 9, 2020 - resigned on 28 January 2024| |Mr B Verbrugghe|Appointed trustee on November 9, 2020|

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MEETINGS AND COMMITEES

The Trustees meet 6 times in the year at Board meetings, during which Trustees discuss the Friends of the French Institute's objectives and take decisions regarding the fundraising activities and strategy.

In parallel to board meetings, administrative committees meeting take place, with an objective of facilitating Board members' decision-making processes: during this committee meeting members address all finance related topics. The Committee reports (and makes recommendations) to the Board.

Administrative committee members include:

Vincent Gombault (Chairman) - Thierry Groell - Marc Mourre - Edward Reed - Claudine Ripert-Landler - Sir John Scarlett - Bertrand Buchwalter/Anissia Morel

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1069116

Principal address

17 Queensberry Place London SW7 2DT

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THE FRIENDS OF THE FRENCH INSTITUTE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

Trustees

Mr M Mourre Mr X Mayer Mr E N Reed Sir J Scarlett Mr T Groell Mr V Gombault Mrs C Ripert-Landler Mrs S Bressler Sir J Holmes Mr B Verbrugghe Mrs D Segalen (resigned 28/1/2024) Mr B Buchwalter (resigned 19/8/2023) Mrs M H d M de Mitry (appointed 11/9/2023) Mrs A Morel (appointed 1/2/2024)

Independent Examiner

Anandan Cullen & Co Limited The Old School House 6 Havelock Place Harrow HA1 1LJ

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

....................................................... Mr V Gombault - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE FRIENDS OF THE FRENCH INSTITUTE

Independent examiner's report to the trustees of The Friends of the French Institute

I report to the charity trustees on my examination of the accounts of The Friends of the French Institute (the Trust) for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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 accounts to be reached.

Suganya Paraneetharan

Anandan Cullen & Co Limited The Old School House 6 Havelock Place Harrow HA1 1LJ

Date: .............................................

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THE FRIENDS OF THE FRENCH INSTITUTE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
135,001
Investment income
3
6,555
Other income
20,000
Total
161,556
EXPENDITURE ON
Raising funds
4
84,223
Charitable activities
5
Grants Provided
28,359
Other
4,110
Total
116,692
NET INCOME/(EXPENDITURE)
44,864
RECONCILIATION OF FUNDS
Total funds brought forward
505,753
TOTAL FUNDS CARRIED FORWARD
550,617
Restricted
fund
£
115,000
-
-
115,000
-
247,792
-
247,792
(132,792)
723,022
590,230
2024
Total
funds
£
250,001
6,555
20,000
276,556
84,223
276,151
4,110
364,484
(87,928)
1,228,775
1,140,847
2023
Total
funds
£
655,083
9
39,260
694,352
96,547
389,236
13,500
499,283
195,069
1,033,706
1,228,775

The notes form part of these financial statements

Page 7

THE FRIENDS OF THE FRENCH INSTITUTE

BALANCE SHEET 31 MARCH 2024

Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
557,907
CREDITORS
Amounts falling due within one year
10
(7,290)
NET CURRENT ASSETS
550,617
TOTAL ASSETS LESS CURRENT
LIABILITIES
550,617
NET ASSETS
550,617
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
590,230
-
590,230
590,230
590,230
2024
Total
funds
£
1,148,137
(7,290)
1,140,847
1,140,847
1,140,847
550,617
590,230
1,140,847
2023
Total
funds
£
1,265,374
(36,599)
1,228,775
1,228,775
1,228,775
505,753
723,022
1,228,775

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr V Gombault - Trustee

The notes form part of these financial statements

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THE FRIENDS OF THE FRENCH INSTITUTE

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash
equivalents in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
2024
£
(123,792)
(123,792)
6,555
6,555
(117,237)
1,265,374
1,148,137
2023
£
220,399
220,399
9
9
220,408
1,044,966
1,265,374

The notes form part of these financial statements

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THE FRIENDS OF THE FRENCH INSTITUTE NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per
the Statement of Financial Activities)
Adjustments for:
Interest received
(Decrease)/increase in creditors
Net cash (used in)/provided by operations
2024
£
(87,928)
(6,555)
(29,309)
(123,792)
2023
£
195,069
(9)
25,339
220,399

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total
At 1/4/23
£
1,265,374
1,265,374
1,265,374
Cash flow
£
(117,237)
(117,237)
(117,237)
At 31/3/24
£
1,148,137
1,148,137
1,148,137

The notes form part of these financial statements

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THE FRIENDS OF THE FRENCH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

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|||| |---|---|---| |2024|2023| |£|£| |Donations|250,001|655,083|

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continued...

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THE FRIENDS OF THE FRENCH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

3.
INVESTMENT INCOME
Deposit account interest
4.
RAISING FUNDS
Other trading activities
Fund Raising Cost
5.
CHARITABLE ACTIVITIES COSTS
Grants Provided
6.
GRANTS PAYABLE
Grants Provided
The total grants paid to institutions during the year was as
follows:
Grants Provided
7.
SUPPORT COSTS
Other resources expended
2024
2023
£
£
6,555
9
2024
2023
£
£
84,223
96,547
Grant
funding of
activities
(see note
6)
£
276,151
2024
2023
£
£
276,151
389,236
2024
2023
£
£
276,151
389,236
Governance
costs
£
4,110

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

continued...

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THE FRIENDS OF THE FRENCH INSTITUTE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

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9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 150,007 505,076 655,083
Investment income 9 - 9
Other income 26,625 12,635 39,260
Total 176,641 517,711 694,352
EXPENDITURE ON
-
Raising funds 96,547 96,547
Charitable activities
Grants Provided 39,184 350,052 389,236
Other 13,500 - 13,500
Total 149,231 350,052 499,283
NET INCOME 27,410 167,659 195,069
RECONCILIATION OF FUNDS
Total funds brought forward 478,343 555,363 1,033,706
TOTAL FUNDS CARRIED FORWARD 505,753 723,022 1,228,775
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other creditors 7,290 36,599
11. MOVEMENT IN FUNDS
Net
movement
At 1/4/23 in funds At 31/3/24
£ £ £
Unrestricted funds
General fund 505,753 44,864 550,617
Restricted funds
Retricted fund 723,022 (132,792) 590,230
TOTAL FUNDS 1,228,775 (87,928) 1,140,847
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continued...

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THE FRIENDS OF THE FRENCH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
161,556
(116,692)
Restricted funds
Retricted fund
115,000
(247,792)
TOTAL FUNDS
276,556
(364,484)
Comparatives for movement in funds
Net
movement
At 1/4/22
in funds
£
£
Unrestricted funds
General fund
478,343
27,410
Restricted funds
Retricted fund
555,363
167,659
TOTAL FUNDS
1,033,706
195,069
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
176,641
(149,231)
Restricted funds
Retricted fund
517,711
(350,052)
TOTAL FUNDS
694,352
(499,283)
Movement
in funds
£
44,864
(132,792)
(87,928)
At 31/3/23
£
505,753
723,022
1,228,775
Movement
in funds
£
27,410
167,659
195,069

continued...

Page 14

THE FRIENDS OF THE FRENCH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

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THE FRIENDS OF THE FRENCH INSTITUTE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Other income
Other Income
Total incoming resources
EXPENDITURE
Other trading activities
Fund Raising Cost
Charitable activities
Grants to institutions
Support costs
Governance costs
Accountancy and legal fees
Total resources expended
Net (expenditure)/income
2024
£
250,001
6,555
20,000
276,556
84,223
276,151
4,110
364,484
(87,928)
2023
£
655,083
9
39,260
694,352
96,547
389,236
13,500
499,283
195,069

This page does not form part of the statutory financial statements

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