Company registration number: 04473419 Charity registration number: 1099000
## Alliance Francaise de Cambridge
(A company limited by guarantee)
Annual Report and Financial Statements for the Year Ended 31 May 2021
Victoria Cooper FMAAT (MIP) Red Shoes Accounting Services Unit 14B E-Space North 181 Wisbech Road Littleport Cambridgeshire
CB6 1RA
## **Alliance Francaise de Cambridge**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 to 15|
## **Alliance Francaise de Cambridge**
## **Reference and Administrative Details**
**Chairman** Mr Pierre-Xavier Pillet **Trustees** Mr Loic Lhuillier Mr Pierre-Xavier Pillet Ms Cindy Forde Mr Nicholas Santcross Ms Janet Morris Mr Stefan Marciniak **Principal Office** 1 Red Cross Lane Cambridge CB2 0QU **Registered Office** 1 Red Cross Lane Cambridge CB2 0QU **Company Registration Number** 04473419 **Charity Registration Number** 1099000 **Independent Examiner** Victoria Cooper FMAAT (MIP) Red Shoes Accounting Services Unit 14B E-Space North 181 Wisbech Road Littleport Cambridgeshire CB6 1RA
Page 1
## **Alliance Francaise de Cambridge**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 May 2021.
The directors are pleased to present their report for the year ended 31st May 2021 together with the financial statements of the charity, which are prepared in order to meet the requirements for a directors' report and accounts for Companies Act purposes.
The charity's object continues to be the introduction and development of the French language and culture in Cambridge and the surrounding areas and East Anglia. The principal activity of the charity continues to be the establishment of non-profit making language courses in both a formal and an informal basis as well as the promotion of French and francophone cultures.
## **Achievements, Performance and Financial Review**
Despite the continued severe challenges of Covid 19, l’Alliance Française de Cambridge has had another successful year. Under the farsighted and steady leadership of director Patricia Dalby, the AF team anticipated and undertook training for online teaching just before the pandemic hit and l’Alliance was therefore able to make a seamless transition to on-line teaching during that year until now. That the l’Alliance has maintained its numbers, presence and viability under these circumstances is a testimony to the consistent dedication and creativity of the leadership team of the AF which is important to recognise in this report and in remuneration wherever possible. This is an outstanding achievement and one that is now leading the AF to re-adjust its past “face-to-face teaching only model” into a more flexible offer blending on-line and face-to-face teaching for the months to come. Our new website launched only a few months ago is a perfect illustration of the dynamism of the team and its ambition to meet, not only current customers’ needs and expectations, but also to attract new ones beyond our immediate geographical sphere.
L’Alliance continues to be the focal point for the French community in Cambridge and offers high quality French language courses in addition to a wide range of cultural activities which are well attended and reach an extended audience, notably so since on-line. We continue to develop our ability to serve the Cambridge business community while also maintaining our strong local primary school links with St Albans Primary school through the after-school club for instance.
In the face of continued acute disruption, cash in the bank at year end has nonetheless increased further and offers long term financial security to the organisation.
Our cultural activities were also able to meet an increased demand during lock down. The advent of zoom meant that larger and further away audiences could be reached. Online events included screenings, talks on Art, Culture and Literature while our extremely popular book club continued to attract its usual aficionados.
Our relationship with the Cambridge Chamber of Commerce continues to prosper. We are a regular participant in chamber events and have been able to contribute and benefit from this collaboration in terms of support and collective decision making to help us navigate the uncertainties of the Covid 19 period. We maintain our strong links with Cambridge Council for Voluntary Service (CCVS) and City Live. Likewise with the University of Cambridge, which sees us co-organise events to support the University's Festival of Ideas and the Science Festival. One of our new Trustees working at the University is opening new paths to explore for future collaborative projects.
Last, but certainly not least, the most significant event has perhaps been the agreement the Alliance reached with Bell School for its relocation from 60 Hills road into new premises at the Bell School on Red Cross Lane near Addenbrookes Hospital from September 2021. The spacious new premises, purpose built for language teaching and equipped with the latest teaching technology will offer the professional set up that the Alliance was looking for, supporting our commitment to deliver excellence. The Board recognises the hard work and effort of the Alliance team to organise for the move to the new premises ready for next September.
Page 2
## **Alliance Francaise de Cambridge**
## **Trustees' Report**
We are fortunate to continue to have a wonderful team of dedicated administrative and teaching staff, to whom the directors would like to express their gratitude. Their calibre has been amply demonstrated in the laudable response to the challenges of Covid 19 and the preparation for the move to new premises as outlined above.
The composition of the Board of Trustees is as follows at the close of this reporting period, May 2021: Cindy Forde, Chair; Pierre Pillet, Deputy Chair; Jo Durning, Secretary; Nick Santcross, Treasurer; Trustees: Stefan Marciniak, Janet Morris, Guy Chapman and Dr Loic Lhuillier. However, a new Chair, a new Deputy Chair and a new Secretary have been appointed for the new financial year while Jo Durning stepped down from the Board of Trustees.
## **Objectives and activities**
## _**Public benefit**_
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Structure, governance and management**
The trustees (who are also the directors of Alliance Francaise de Cambridge for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and 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 charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Page 3
## **Alliance Francaise de Cambridge**
## **Trustees' Report**
The annual report was approved by the trustees of the charity on 31 January 2022 and signed on its behalf by:
Mr Pierre-Xavier Pillet Chairman and Trustee
Page 4
## **Alliance Francaise de Cambridge**
## **Independent Examiner's Report to the trustees of Alliance Francaise de Cambridge**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 May 2021 which are set out on pages 6 to 15.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of Alliance Francaise de Cambridge (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Alliance Francaise de Cambridge 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 charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My firm does provide bookkeeping and payroll services to the charity and therefore the Financial Reporting Council's Revised Ethical Standard have been applied to ensure independence.
## **Independent examiner’s statement**
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:
1. accounting records were not kept in respect of Alliance Francaise de Cambridge as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. the accounts 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 accounts 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 accounts to be reached.
Victoria Cooper FMAAT (MIP)
Red Shoes Accounting Services Unit 14B E-Space North 181 Wisbech Road Littleport Cambridgeshire
CB6 1RA
31 January 2022
Page 5
## **Alliance Francaise de Cambridge**
## **Statement of Financial Activities for the Year Ended 31 May 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Charitable activities
3
Other income
4
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
18|**Unrestricted**
**funds**
**£**
199,082
4,286
203,368
(176,310)
(176,310)
27,058
27,058
102,688
129,746|**Total**
**2021**
**£**
199,082
4,286
203,368
(176,310)
(176,310)
27,058
27,058
102,688
129,746|**Total**
**2020**
**£**
202,591
5,921|
|---|---|---|---|
||||208,512|
||||(195,936)|
||||(195,936)|
||||12,576|
||||12,576
90,112|
||||102,688|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 18.
Page 6
## **Alliance Francaise de Cambridge**
## **(Registration number: 04473419) Balance Sheet as at 31 May 2021**
|**Note**
**Fixed assets**
Intangible assets
12
Tangible assets
13
**Current assets**
Debtors
14
Cash at bank and in hand
15
**Creditors: Amounts falling due within one year**
16
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
18|**2021**
**£**
4,394
1,054
5,448
4,504
124,386
128,890
(4,592)
124,298
129,746
129,746
129,746|**2020**
**£**
-
1,383|
|---|---|---|
|||1,383|
|||4,494
102,695|
|||107,189
(5,884)|
|||101,305|
|||102,688|
|||102,688|
|||102,688|
For the financial year ending 31 May 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on 31 January 2022 and signed on their behalf by:
Mr Pierre-Xavier Pillet Chairman and Trustee
Page 7
## **Alliance Francaise de Cambridge**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **1 Charity status**
The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: 1 Red Cross Lane Cambridge CB2 0QU
The principal place of business is: 1 Red Cross Lane Cambridge CB2 0QU
These financial statements were authorised for issue by the trustees on 26 November 2021.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
Alliance Francaise de Cambridge meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Page 8
## **Alliance Francaise de Cambridge**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
All resources expended are inclusive of irrecoverable VAT.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
## **Irrecoverable VAT**
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Intangible assets**
Intangible assets are stated in the Balance Sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.
## **Tangible fixed assets**
Individual fixed assets costing £150.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Amortisation**
Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:
Page 9
## **Alliance Francaise de Cambridge**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **Asset class**
Development costs
## **Amortisation method and rate**
10 yr straight line basis
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Land and buildings 10% straight line Computer Equipment 33.3% straight line Fixtures & Fittings 25% straight line
## **Research and development**
Development expenditure incurred on an individual project is carried forward when its future recoverability can reasonably be regarded as assured. Any expenditure carried forward is amortised in line with the expected future income from the related project.
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Page 10
## **Alliance Francaise de Cambridge**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **Hire purchase and finance leases**
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **3 Income from charitable activities**
|Language School|**Unrestricted**
**funds**
**General**
**£**
199,082|**Total**
**2021**
**£**
199,082|**Total**
**2020**
**£**
202,591|
|---|---|---|---|
## **4 Other income**
|Rental income|**Unrestricted**
**funds**
**General**
**£**
4,286|**Total**
**2021**
**£**
4,286|**Total**
**2020**
**£**
5,921|
|---|---|---|---|
## **5 Expenditure on charitable activities**
|Language School
Depreciation, amortisation and other similar costs
Staff costs
Allocated support costs
Governance costs|**Unrestricted**
**funds**
**General**
**£**
56,940
1,679
71,141
44,045
2,505
176,310|**Total**
**2021**
**£**
56,940
1,679
71,141
44,045
2,505
176,310|**Total**
**2020**
**£**
61,859
1,644
79,785
49,441
3,207|
|---|---|---|---|
||||195,936|
Page 11
## **Alliance Francaise de Cambridge**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **6 Analysis of governance and support costs**
## **Governance costs**
|Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
Legal fees|**Unrestricted**
**funds**
**General**
**£**
960
1,009
536
2,505|**Total**
**2021**
**£**
960
1,009
536
2,505|**Total**
**2020**
**£**
960
1,032
1,215|
|---|---|---|---|
||||3,207|
## **7 Net incoming/outgoing resources**
Net incoming resources for the year include:
|Depreciation of fixed assets
Amortisation of goodwill|**2021**
**£**
1,191
488|**2020**
**£**
1,644
-|
|---|---|---|
## **8 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **9 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Pension costs
Other staff costs|**2021**
**£**
67,440
1,467
2,234
71,141|**2020**
**£**
73,747
1,498
4,540|
|---|---|---|
|||79,785|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
Page 12
## **Alliance Francaise de Cambridge**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
|**2021**
**No**
Employees
3
3 (2020 - 3) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £1,467 (2020 - £1,498).|**2020**
**No**
3|
|---|---|
|||
No employee received emoluments of more than £60,000 during the year.
## **10 Independent examiner's remuneration**
|Examination of the financial statements
**Other fees to examiners**
All other services
Independent Examiner’s remuneration|**2021**
**£**
960
1,009
(1,969)|**2020**
**£**
960
1,032|
|---|---|---|
|||(1,992)|
## **11 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **12 Intangible fixed assets**
|**12 Intangible fixed assets**|||
|---|---|---|
|**Cost**
Additions
At 31 May 2021
**Amortisation**
Charge for the year
At 31 May 2021
**Net book value**
At 31 May 2021|**Research and**
**development**
**£**
4,882
4,882
488
488
4,394|**Total**
**£**
4,882|
|||4,882|
|||488|
|||488|
|||4,394|
## **Development costs**
Development costs have been capitalised in accordance with FRS 102 Section 18 Intangible Assets other than Goodwill and are therefore not treated as a deficit to the charity.
Page 13
## **Alliance Francaise de Cambridge**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **13 Tangible fixed assets**
|**Cost**
At 1 June 2020
Additions
At 31 May 2021
**Depreciation**
At 1 June 2020
Charge for the year
At 31 May 2021
**Net book value**
At 31 May 2021
At 31 May 2020
**14 Debtors**
Trade debtors
Other debtors
**15 Cash and cash equivalents**
Cash on hand
Cash at bank
**16 Creditors: amounts falling due within one year**
Trade creditors
Other taxation and social security
Other creditors|**Land and**
**buildings**
**£**
8,085
-||**Furniture and**
**equipment**
**£**
11,367
861
12,228
9,983
1,191
11,174
1,054
1,384
**2021**
**£**
4,030
474
4,504
**2021**
**£**
40
124,346
124,386
**2021**
**£**
4,339
-
253
4,592|**Furniture and**
**equipment**
**£**
11,367
861
12,228
9,983
1,191
11,174
1,054
1,384
**2021**
**£**
4,030
474
4,504
**2021**
**£**
40
124,346
124,386
**2021**
**£**
4,339
-
253
4,592|**Total**
**£**
19,452
861
20,313
18,068
1,191
19,259
1,054
1,384
**2020**
**£**
4,380
114|
|---|---|---|---|---|---|
||8,085||12,228|||
||8,085
-||9,983
1,191|||
||8,085||11,174|||
||-||1,054|||
||-||1,384|||
||||**2021**
**£**
4,030
474
4,504
**2021**
**£**
40
124,346
124,386
**2021**
**£**
4,339
-
253
4,592|||
||||||4,494|
||||||**2020**
**£**
117
102,578|
||||||102,695|
||||||**2020**
**£**
4,033
1,851
-|
||||||5,884|
Page 14
## **Alliance Francaise de Cambridge**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **17 Pension and other schemes**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £1,467 (2020 - £1,498).
## **18 Funds**
|**18 Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General
**Unrestricted funds**
General
**19 Analysis of net funds**
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt|**Balance at 1**
**June 2020**
**£**
102,688
**Balance at 1**
**June 2019**
**£**
90,112|**Incoming**
**resources**
**£**
203,368
**Incoming**
**resources**
**£**
208,512
**At 1 June**
**2020**
**£**
102,695
102,695
**At 1 June**
**2019**
**£**
97,843
97,843|**Resources**
**expended**
**£**
(176,310)
**Resources**
**expended**
**£**
(195,936)
**Financing**
**cash flows**
**£**
21,691
21,691
**Financing**
**cash flows**
**£**
4,852
4,852|**Balance at 31**
**May 2021**
**£**
129,746|
|||||**Balance at 31**
**May 2020**
**£**
102,688|
|||||**At 31 May**
**2021**
**£**
124,386|
|||||124,386|
|||||**At 31 May**
**2020**
**£**
102,695|
|||||102,695|
## **20 Related party transactions**
There were no related party transactions in the year.
Page 15
## **Alliance Francaise de Cambridge**
## **Detailed Statement of Financial Activities for the Year Ended 31 May 2021**
|**Income and Endowments from:**
Charitable activities (analysed below)
Other income (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**2021**
**Unrestricted**
**funds**
**General**
**£**
199,082
4,286
203,368
(176,310)
(176,310)
27,058
27,058
102,688
129,746|**2021**
**Total**
**£**
199,082
4,286
203,368
(176,310)
(176,310)
27,058
27,058
102,688
129,746|**Total**
**2020**
**£**
202,591
5,921|
|---|---|---|---|
||||208,512|
||||(195,936)|
||||(195,936)|
||||12,576|
||||12,576
90,112|
||||102,688|
Page 16
## **Alliance Francaise de Cambridge**
## **Detailed Statement of Financial Activities for the Year Ended 31 May 2021**
|**_Charitable activities_**
Fees and supplies
Other income
Interest on cash deposits
**_Other income_**
Rental income|**2021**
**Unrestricted**
**funds**
**General**
**£**
195,277
3,768
37
199,082
**2021**
**Unrestricted**
**funds**
**General**
**£**
4,286
4,286|**2021**
**Total**
**£**
195,277
3,768
37
199,082
**2021**
**Total**
**£**
4,286
4,286|**Total**
**2020**
**£**
200,702
1,754
135|
|---|---|---|---|
||||202,591|
||||**Total**
**2020**
**£**
5,921|
||||5,921|
Page 17
## **Alliance Francaise de Cambridge**
## **Detailed Statement of Financial Activities for the Year Ended 31 May 2021**
|**_Charitable activities_**
Other fundraising costs
Materials
Wages and salaries
Staff pensions (Other) - pension scheme 1
Staff training
Travelling
Rent
Rates
Water rates
Light, heat and power
Insurance
Repairs and maintenance
General maintenance
Equipment repairs and renewals
Telephone and fax
Computer software and maintenance costs
Printing, postage and stationery
Hire of plant and machinery (Operating leases)
Sundry expenses
Cleaning
Travel and subsistence
Advertising
Bank charges
Amortisation of development costs
Depreciation of long leasehold property
Depreciation of office equipment
Subcontract cost
Accountancy fees
Independent examiner's fee
Legal and professional fees|**2021**
**Unrestricted**
**funds**
**General**
**£**
(22)
(56,918)
(67,440)
(1,467)
(1,888)
(346)
(17,000)
(3,645)
(976)
(1,540)
(1,373)
(164)
(283)
-
(1,470)
(2,868)
(1,789)
(6,000)
(1,183)
(1,760)
(1,183)
-
(1,246)
(488)
-
(1,191)
(1,565)
(1,009)
(960)
(536)
(176,310)|**2021**
**Total**
**£**
(22)
(56,918)
(67,440)
(1,467)
(1,888)
(346)
(17,000)
(3,645)
(976)
(1,540)
(1,373)
(164)
(283)
-
(1,470)
(2,868)
(1,789)
(6,000)
(1,183)
(1,760)
(1,183)
-
(1,246)
(488)
-
(1,191)
(1,565)
(1,009)
(960)
(536)
(176,310)|**Total**
**2020**
**£**
(595)
(61,264)
(73,747)
(1,498)
(3,674)
(866)
(20,054)
(3,539)
(227)
(2,198)
(1,702)
(290)
(439)
(268)
(1,277)
(2,706)
(1,230)
(3,600)
(1,413)
(111)
(974)
(2,564)
(1,670)
-
(349)
(1,295)
(5,179)
(1,032)
(960)
(1,215)|
|---|---|---|---|
||||(195,936)|
Page 18