Company registration nun)ber.' 114473419 Cl)arity registration number. 1099000 Alliance Francaise de Cambridge (A company liinited by guarantee) Annual Report and Fitwi¢ial Stat¢m¢nts for the Year End¢d 31 May 2022 Victoria Cooper FMAAT {MLPI Red Shoes Accounting Services Ui)it 14B E-Sp&ce North 181 Wisbech Road Little,port_ Cthmbridgethi CB6 IRA
Alliance Franeaise de Cambridge Contents Reference and Administrative Details TNst¢es' Repor¢ 2to4 Ind¢p¢nd¢nt Examin¢Vs Rcport Statement of Finan¢i81 A¢livities Balanee Slieet Notes to the Finwici&l Sthtsments 8t016
Alliance Francaise de Cambridge Reference and Administrative Details Trustees Mr Loie Lhuillier Mr Plee-xvler Pillet Ms Cindy Forde Mi. Nicholas Sanlcross Ms Jan¢t Morris Mi. Stefan Marciniak Mi. Neil Cter Mi. James Winter8 Charlty Reglstrrdtlon Number 1099000 Company Reglstratlon Number 04473419 Tlie ¢hai'ity is in¢orporaled in England 8nd Wale8. l Red Cross Lan¢ Cainbridge Re%lstered Offic CB2 OQU Victoi'ia Coopcr r.MAAI' IMIP) Red Shoes Accountiiig Services Unit 14B Dspoce Noitli 181 Wisbech Road Littleport Cambridgesbire Independent Kxamlner CB6 IIL4 Page I
Alliance Francaise de Cambridge Trustees, Report The tswtees, who are direetors for the purposes of company law) present tl)e amiual report together with the financial statements of the charitable company for the year ended 31 May 2022. Tl)e direclors are pleased to present dieir report for the financial year ended May 2022 togetlier WiLlI Il)¢ financial stateniertts of tl)e eliai'ity, wliich prepared in order to Ineet the requireIllents for a dii'ect(Trrs' Teport and accounts for Companies Aet piirposes. The charity's object continues to be tl)e introdu¢tion 4nd devclopincnt of tlie Fi'ench language and francophone cultures in Can)bridge and the sllrroundiiig ai'¢a$ and East Anglia. The pi'incipal activity of the charity contlnues to be the establishinent of non-profit making language courses in both & fornial and an infonnal bAsis as well ai t]Je promotion of I,rench and francophone cultures. an Despite Ilie recent eeonoinic cliallenges in tlie UK and linked prevailing uncerlaintyi I'Allianee Fran(aise de Cainbi'idge lias had ali exceptionally sue¢essful yeai.. Und¢i' tlic faTsiglitcd, $teEtdy, and praginatic leadersl)ip 0£ dii'ecloi. Patricia Dalby* tl)e AF leain has eontinued io oft¢r a suc¢¢ssful blend of in-pcrs(>n and online tcaching boinc out of necessity due to by tl)e pandeniiL. Tl)#iiks io r¢8ulai' polling of our m¢inbcis as to tl)cir prcferrcd clioice of lesson fomiai, tlie AF ieam is i]elivttrin8 tailored 5¢ssions foi. e8¢1i typc of audicn¢c from mcmbers aged 4 10 90 years oldl Tha¢ the I'Alliance has InAiniairted its numbers. viability and has been able to proje¢¢ itself in Norwich by op¢niiig a braiich iii SLpteinber 2022 under these eircun)&laiice$ is a testimony to tlie Irmai'ktLblc energy, ¢onsis¢oni dcdication and ci'eativity ot. th¢ l¢ad¢i'sliip icain of tl)c AF whi¢li 15 important to rccognisc in tl)is repoit and in remuncrdtioti. The agipemenL reNched last year between Alliance and Bell Sdiool foi. its relo¢aLion froin 60 Hi115 road illlo new prcnii8¢s SL tl)e fiell S¢hool on lied Cross Lanc iiear Addenbrookes l.lospilal Croin Septeii)b¢r 2021 lias proved a resounding 8ueccss. Th¢ spA¢ious new pren)ises, PEUVOSC built for laiiguage teacliii)g and ¢quii>p¢d willl Liie lato8t teacliing tccl)nolo8y off¢ts tlie professional set up tbat Alliance staff and m¢LnbeiE d¢s¢rv¢, tli¢r¢by siipportinu our conimilm¢iit to deliver excellence. Exclianges and eollaboration b¢rnv¢en tli¢ Bell Scliool Cambi'idgc aiid tlic AFC liave been notliing but n)Iilually suppoi'tive, fNiiful and stimulatill8. L'Alliance continues to be the focal point for the Firnch con)niiinity aiid all fraiicophiles in Caiiibridge and especially in this yeai. 2022 when the AFC celebrated its 40ih annivei'sary of activity in Cambi'idge. foi. this oceasion, in June, gLlCSt% including staff, tiustees, AF members, AF UK network Inembers, Cultural Attachés, Ambassadors fi'om the Francophont woi'ld and tlie Deputy Mayor of Cambridge gati)ei'ed to celebi'ate tEie action of tlie Alliance 2nd re-affimi theii. attachment to its educatioi)al and cultural mission u) Cambridge, surrounding area and Ellst Artglia morc widely. Severol committees have been created witlilli the Boai'd of Trustees d)is year tu examine how in tl)e future tlie AFC give more back to tlie cominunity and re&ch sectioi)s of die populaiioll wbicli may not usually liave &¢¢e$s to tlie AFC services. The Board and the director are also reflecting on sts'ategies io itt¢r¢ase thrtiiei. ow. on-line presence in iegion. Our culNral aLtivities ¢ot)tinue to meet an increased demand. Tlie advent of zoom means tl)aÉ laiger and furtlier aivay audiences can now regularly be reael)ed. Online events included screenings, ialks on AIL Culture and Lilerdture Lontinue to be extremely popular as is our book club which Continues to attract its usual aficionados. Page 2
Alliance Francaise de Cambridge
Trustees' Report
The annual report was approved by the trnstees of the charily on 16 November 2022 and signed on its behalf by:
Mr Pien-e-Xavier Pillet Chairman and Tmstee
Page4
Alliance Francaise de Cambridge Trusteesl Report Our rclationsliip with rlie Cainbridge Chambci. of Commerce continues to pro.%p¢r. We are a regular participaiit in clrnb. events and l)ave been able to contt'ibute and benefit ftom tliis collaboi'ution. We inaintain our strong links witl) Canibridge Council foi. Volunw Service (CCVS} and Cily Live. Likewise, witl) tl)e Ui)iversity of Coinbi'idge, wl)ich sees us co-oi'ganise events to support tl)e Cainbridge Univei'sity's Festival. One of our Tiustees working at t]ie University is opening new pailis to explore futui'e collaborative projects. We are foitsnate to continue to l)ave a wonderful team of dedicated administi?tive and teaching staff, to wl)om the dircctQTS would likc to expi'ess their gi'atitude. Tlieir calibi'e lia% l)een amply dcmonstrated in tlic laudable response to the cliallenges of the last 3 years witli Covid, Ihe move to new pi'einises, the splendid oi'gaiiisation of the AFC'S 40th anniversaiy in June and the opening of a bl'anch in Notwich in Septen)ber. The ¢omposition of the Board of Trustees is as follows at the Close of tliis IEPOrtiDg period, October 2022.. PieiT¢ Pillet, Ch&ir,' Ciiidy foi'de, Deputy Cliair. Stefan Marciniak, Seci'etary) Nick SantCl'055. Treasurer. Trustees.. Dr Loic Lhuillier. Janet Moiyis. Neil Cai'ter. James WiJ)tei'. ObJe£tlvt¥ Aiid actlvltle4 Pitblic beiiefil Tlie trustees coiifjrm tliat they Iiave complied with the requirements of section 17 of tlic Chai'ities Act 201 I to have due i¢gai'd to the public benefit guidance published by the Charity Commission for England aiid Wales. Structure) governance and mBnAgement St4tement of Truit¢es' Responslbllltles The trustees (who ore also the direclors OF Allillnce Francaise de Cambridge for the purposes of company law) are responsible for pirp&rin8 ti)e Injstees, i'eporl and Llie fInan¢ial Stan)entS in accor(lance witli tlie United Kingduii) ALcountin8 Snd$ Iunited Kingdom Generally A¢¢epted Accounting Pi?clice) and opplicable l&w and re¥ulations. Company law requires tl)e tivstees lo prepait financial statements for e8¢1i financial year. Under ¢oinparty law tli¢ trustees niust Ilot appiDve ilie financial 51atenients unless tliey are satisfied (liaL ihey give & true and faTI' view of tlje sta¢e of afrairs of the ¢haritable company and of its incoming resoui'¢es and applicaLion of r¢soui'¢¢s, in¢luding its in¢on)¢ and expendilure, for thal period. In prei)aring ihese financial staieiknen¢S, Lh¢ iivsi¢es are i'equired to: s¢le¢t suiiable Counting poli¢ies and apply them ¢onsistently' obseive the mediods 2nd principles in thc Cli&'itie% SORP.. make judgcments and estimates tlillt are reAsonable and prudent. state wlieilier applicabl¢ UK A¢¢ouiiting Standw'ds Iiklve L7een follow¢d, 8ubje¢t to any iat.la1 departures disclosed and explained in the fiTEancial stateiiients,. and prepare the financial statements on tlie going concern basis unless it is inappropriate to presume thal tlie cliaritable company will continue it) buskiiess. The trustees are responsible for keeping adequate accounting records that are sufficient to sliow and explain the cha¥itable coinpany's transactions and disclose with iEasonable accuracy at any time the financial position of the chaiitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They al'e also responsible for safeguarding the assets of the chariÉable company and hence for taking reasonable steps for the pi'evention and detection of fixud and othei. irregul.1ties. Page 3
Alliance Francaise de Cambridge Independent Examiner's Report Éo the trllstees of Alliance Franeaise de Cabridge ("the Coinpany") I reporl lo Ilie charity trustees on Iny examination of the 3ccoiints of the Company for the year ended 31 May 2022. Responslbllltle$ Attd bas1$ of r¢port As tlie cliai'ity's ttustee5 of Alliance Francaise de Cambridge (and also its dii'ectors for tlie putyoses of company law) you ai'£ responsible For the prepdraliun of the dLcuunts in dCCOI'ddnLe with the requirements of tl)e Compaiiies Act 2006 ('th¢ 20a6 Act'l. Haviiig satisficd myself that the accounts of Alliance Fizncaise de Cambridge are not required Éo be audited uiidci. Paii 16 of thc 2006 Act and are eligible for independerlt exaniination. I report in respect of my exniatIOn Df your charity's accounts as carried out under section 145 of the Clial'ities Act 2011 ('the 2011 Act,). In carrying out my exaInuJalion I have followed the Directions given by the Cliarity Cornmission undel. section 145(51{b) of the 2011 Act. My fimi does provide bookkeeping and payroll services to tlic eliarity and ti)erefore Liie Financial Reporting Council's Revised Etl)ical Siandai'd l)ave been applied to ensui'e independenee. lrtdeptrtdent e%#nilner's stAtement T have coinpleted my exaniination. I confirm tllat no Inatters have con)e to n)y attentioii in connection with the exaniination givii)g me cause to believe.. accounting records were not kept in respect of Alliance Franeaise d¢ Cainbridge as required by seetion 386 of thc 2006 Aci., oi. 2. tlie o¢¢ounL8 do not &¢¢ord ivith thosc r¢¢ords' or 3. tile aeeounts do not coinply ivith thc accounting requirements of $ecLion 396 of tlie 2006 Aet otl)er than aiiy requiiTmeni ilial tlie accounts give 8 't1c and fail. view, wliicji 1.% not a niatlcr eonsidcred as i)art of an independent exainination. or 4. tlJe ac¢ouiits have not been prepared in accordance witli tlie Inetliods aiid principles of tlie Statenient of Re¢omn)eiided PrRctice for accouiitii)g aiid reporting by cliarities lapplicible to charities pi'eparing their a¢counts in accordance with the Financial Reporting StV4ndord applicable iii the UK and Republic of Ireland (FRS 102)]. I have no eoncems and liavc coine acros4 no other rnattciE in c(bnncction witli thc examination to wliich atlcntion iould be drawn in this report in ord¢i' to ¢nabl¢ a proper undcrstajiding of th¢ a¢counts to bc r¢a¢b¢d. /((SJV Victoria Cooper FMAAT (MIP) Red Slioes Accounting Services Unit 14B bspace Nortl) 181 Wisbech Road Littleport Cainbridgeshire CB6 IRA 16 November 2022 Pag¢ 5
Alliance Francaise de Cambridge Statement of Financial Activities for the Year Ended 31 May 2022 Uneluding Income and Expenditure Aeeount and Statement of Total Recognised Calns and Losses) Total 2022 Total 2021 Unrestricted Note Income and Endowmcnts fi'oin: Cliaritable aetlVLties Other income 208,142 4.200 208,142 4.200 199.082 4,286 Total incom¢ 212342 212342 203,368 Expendlture on: Chaiitable activities 1211,106 211,106 (176,310 Total expendilure Net income {211,106 (211,106) (176,310 1.236 1.236 27.058 Net movement ii) funds 1.236 1,236 27,058 Reconclllatlon of funds Total 1)dS brought fonvard 129 746 129.746 102,688 Total fijnds caii'ied fonvard 18 130,982 130982 129 746 All of the charity's activities deriv¢ from ¢ontinuing operdtions duiing tl)e &bove two periods. The funds breakdo1 for 2021 is sliown in note 18. The notes on pages 8 to 16 foiin an int¢gizL par¢ of these financial statements. Page 6
Alliance Francaise de Cambridge
(Registration number: 04473419) · Balance Sheet as at 31 May 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Intangible assets | 12 | 3,906 | 4,394 |
| Tangible assets | 13 | 19,001 | 1,054 |
| 22,907 | 5,448 | ||
| Current assets | |||
| Debtors | 14 | 738 | 4,504 |
| Cash at bank and in hand | 15 | 108,230 | 124,386 |
| 108,968 | 128,890 | ||
| Creditors: Amounts falling due within one year | 16 | (893) | (4,592) |
| Net current assets | 108,075 | 124,298 | |
| Net assets | 130,982 | 129,746 | |
| Funds of the charity: | |||
| Unrestricted income funds | |||
| Unrestricted funds | 130,982 | 129,746 | |
| Total funds | 18 | 130,982 | 129,746 |
For the financial year ending 31 May 2022 the charity was entitled to exemption from audit under section 4 77 of tl1e 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.
The financial statements on pages 6 to 16 were approved by !be trustees, and authorised for issue on 16 November 2022 and signed on their behalf by:
Mr Pierre-Xavier Pille! Chairman and Trnstee
The notes on pages 8 to 16 form an integral part of tl1ese financial statements.
Page 7
Alliance Fran¢aise de Cambridge Notes to the FinAnci81 Statements for the Year Ended 31 May 2022 I Charity status Tbe dw'ity is limited by gU7n1¢c, incorporaled in England and Wales, and eonscquently doc5 Ilot have sl)are capital. Eacli of die tNst¢¢s is liablo to c(Inti'ibute an aiiiount not exceeding £1 towards d)e assets of tlie d12rity in tlie event of liquidation. The address of its registered offiee is= l Red Cross Lane Cambi'idge CB2 OQU Tliese fLn8n¢ial staiem¢nts were authorised for issue by the trustees on 16 November 2022. 2 Accounting polieies Summary of slgnlflcant a¢¢uuntln2 polieles and Iiey accountlnE estlmAte$ Th¥ pi'incipal accounting policies applied ii) tlie preparlllion of ¢li¢s¢ finaiicial slatcinents arc sel out below. Tli¢s¢ poli¢ies liave been coiisistently applied to all the yeurs piesejiied, unl¢ss otli¢rwis¢ $t41¢d. Statement of compllanee I'he financial litatcments have been prepared in aecoi.dance with Aceouniing and Reporling by Chai'ilics: St&ieibenl OF RLcuinmciided Pr&ctice (applicable tu charitle5 pi'eparin8 tlietl. 8c¢ounts in llccordancc willi the Finnn¢ial Ileporting Standai'd applicable Én the UK and RLpublic of ljelond (fRS 102)) (issued in Octobei. 20191 {Cliariti¢s So1 {FRS 1021), the Fin#ncAal Reporting Standard appliLable in tlie UK and Kepublic of Ircland (FRS 102) and die Coinpanies A¢¢ 2(106. Basis of prep8rRilon Alliance Fi2lleai%c de Cambridge meets tlie definition of a publie benefit entity under FRS 102. AsseL4 and liabilities al'c illitially rcco8iiised at historical ¢ost or trdnsaction value unless otheiwis¢ $la¢ed in the i¢levant aceountiiig poliey iiotes. Going concern Tlie trustees considcr that there are no maleria] unceitainties about tbe eh8rity's ability to ¢ontinue as a goji concern noi. any significallt areas of uncertainty that affect the carrying value of assets held by the ¢harity. Exemption from prepAI'lng a cash flow Statement Tlie charity Opted to early adopt Bullctin I publislied on 2 February 2016 at)d liav¢ Éh¢r¢fore not in¢luded a ¢ash flow statement in tlicse financial stat¢ments. Expenditure All expenditure is rccognised oncc there is a legal oi. con5trllctive obligation to diat ¢xpe2iditure, it is probable settlement is requii'cd and tl)c 2maunt can be measured reliably. All costs are allocated to tlie applicable expendiiw'e lieadill(r that aggregate similaJ costs to that category. Miere costs caunot be directly attributed to -VdfilLular licadliigWS Lli¢y liave b¢éii allucafed oli a bii&ls Loiigistèiil thilli uf i'LSULiILLS. wiui ¢eLl111 slarr costs allocdted on the bosis of time spent, and depreciation cliarges alloc&ted on the poition of the asset's U8¢. Other siipport eosts are allocated based on the spread of staff costs. Page 8
Alliance Fr2nc2ise de Cambridge Notes to the Finaneial Statements for the Year Ended 31 May 2022 Cliai'ilable activitles Cliaritable expenditure comprises ttsose costs incuned by tlie cliArity in the delivery of its activities and services for its beDcficiw'ies. It includes both Costs that eart be allocated dii'¢¢tly to 5ucI) activities and those costs of an indirect llaturc neCesS'Y to support tliein. Suppoi't eosts Support costs includc central functions and liave been alloeatEd to activity cost categories on a basis Consistent with tlie Use of i'esources, for example, allocating properly costli by floc>i' al'ea5, or per ¢apTta, staff costs by the tiine spent and othei- costs by their usage. Govei'nanee eostS Tliese include the costs attributable to thc ch81ity's conipliance witl) constitutional and statutory requireinents, in¢liiding audiL $traiegic Inanagemenl and trustees's meetings and reiinbursed expenses. TaxAtlon Ic cliai'ity is considered to pass tli¢ t¢$ls set out irt P8i•gi8pli I S¢h¢dule 6 of the Finance Act 2010 and th¢r¢for¢ 1¢ mccls the definition of 8 charilabl¢ company for UK roipuratiun tax purposes. Accordingly> tlie ¢liarity is polcntially cxcmpt frc)m taxation in J¢spe¢( of in¢tsine oi. Lapital gain5 received within cat¢goi'ies covcrcd by Chai?tci' 3 Part I l of the COra170 Tax A¢t 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to ch8lltable purposes. Intan8lble assets Lnlungible assets urc slated in il)L Baldnce Sheel al cost les$ a¢¢iLmulated amortisation and linpaleDt. They are ainoi'tised on a slraigiit line basis over tbeii. estiinated useful liv¢s. Tanglble fixed a$$et$ Individual fixed assets costing £125.00 oi. n)oi'e are initially r¢¢oixl¢d at ¢osi less any subsequent accumulated depreciation and subsequent accumulated in)pairment losses. Amortls8tlon Amortisation 18 provided on intangiblc fixed a%scts so as to wiite off tl)e e05t, l¢ss any estimated residual value, over thell. expected useful economic life AS folloivs: Asset cl#is Development costs Amortl$ation m¢thod rgte 10 . siraiglii line basis Depreciation and thmortisation Depreciation is provid¢d on tafigible fixed assets so as to write off tlie cost or valuation, less any estllnated residual value, over tlleir expect¢d useful ecoiiomic life as follows.. Asset class Lgnd and building5 Computei. Equipment -Fixttu'¢s_& Fitti Depreclatlon method and rate IOOA straight line 33.3Q/o Straight line Page 9
Alliance Francaise de Cambridge Notes to the Ffinanefial Statements for the Year Ended 31 May 2022 Research thnd developEneDt Development expenditure incurred on an indÉvidual projeet is carried foiwdrd when its futui'e recovei'ability can i'easonably b¢ regarded as Assured. Atty expenditui'e caled forward is amort15ed in line with tlie expected fiEtLire inconie froin the related projeet. Trade debtors Trade debtoiB w'e amounts due fmm cugtomers for merchandise sold or services performed in the ordinaiy course of business. Tradc debtoi% aTC I'ecogniscd iiiitially at the )saction pi'ice. They are subsequeiitly measured llt amortised cost using thc effective inteiest method, less provision for impainnent. A provisioii for d)e impaiirnent of tradc dcbtors is cslablished when there is objective evidence that the charity will not be able to collect all Aniounts duc according lo the oiiginal temis of th¢ re¢eivAbl¢s. CAsh and cA$h ¢qu5vslertt$ Casli and casli cquivalcnts comprise casl) on Ivdnd and call deposits, and otl)ei $liort-temi liighly liquid investments that are readily converlible to a kniown amount of cash End are subject to an jnsi8nific1t risk of change in value. Tr#de credlttsrs TrAde cieditors e obligBtions tu pay fui. goods or &Lrviccs ihtst have betn acquired in tlie Iiixlit)ary coui¥e of business froin suppliers. Accounts payabltr urc Llu8%ified a% Lutteiit liabilities if tl)e cliarity d()c¥ i)ai l)Ave an uiIL()nditional I'ighi, at the end of tlie i'epoi'ting period, lo defer settlemLnt of the crediior for at le&sl twelve mont1 aft¢r Ili¢ reporting date. If Lliere is an uncondilional rigl)I to deler settlement for at leasl Lwelve inonihs after the r¢porLing daic. (liey are presented os non-cuireiit liftbilities. Tr4d¢ ¢irditor8 are recognised initially At the transaction price and subsequently measured at amortised c05t using tl)¢ effe¢tiv¢ intei'es¢ meiliod. Fund sti'uclvre Unrestricted ii)eoihe funds are general funds that are available foi. use at the injstees discretion in l'tpA?£c of the objective$ of Lli¢ ¢harily. Penslons and other post retlrement oblfiEatioMs The charity opcraies a defined conti'ibulion pension scheme whicli is a pension plan undei. wliicli fixed contributioiis arc p8id iiito p pension fund and the cliarity has no legal or Lonstructive obligation Lo pay further contributiolls even if d)e fvud d0¢5 not l)old 5uffi¢ient assets io pay all employees ¢1)¢ b¢nefits relating to eniployee service in tlie cunrnt and prioi. periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the conti'ibulion due for service, (lie excess is recogiiised as a prepayn)ent. Pase 10
Alliance Fran¢aise de Cambridge Notes to the Financial Statements for the Year Ended 31 May 2022 3 Income from eharltable aetlvltles Unresti'icted funds General Total funds Language School 208 142 208 142 Total for 2022 208,142 208,142 Total for 2021 199,082 199,082 4 Otlicr Income Uni'e$ti'ieted nds General Total funds Rental ii)¢oin¢ 4,200 Total for 2022 4.20 4,200 Total foi. 2021 5 Expendlture on cknarltAble Actlvltles Unrestrleted T'otal 2022 'I'otal 2021 GenerAI Langllagc School Depreciation, amortisation and other similai. costs Stafl'costs Alloeuted support costs Oovcrnance costs 45,360 4.238 107.964 48,811 4.733 45,360 4,238 107,964 48,811 4,733 56,940 1,679 71,141 44.045 2.505 76310 211106 211 106 Unrestrieted funds Cyenerlll TotAI funds Note Language School Depreciation, amortisation and other similar costs Staff costs Allocatcd suppoit ¢osts Cxavernan¢e co,%ts 45,360 4.238 107,964 48,811 45,360 4.238 107,964 48,8ll I'olal for 2022 211,106 211,106 Tot21 for 2021 176,310 176.310 Pag¢ll
Alliance Francaise de CambrRdge Notes to the Financial Statements for the Year Ended 31 May 2022 Total expcnditure In addition to the expenditure allalysed Above. Lhei'e arc also 8overnance costs of £4.733 {2021 £2,505) which i'elate directly to charitsble activities. See note 6 for further deiails. 6 AnAlysis of governance And support Costs Covernanee costs Unrestrlcted funds Gener*1 Total funds Ind¢pcndcnl examinci. fees Eixaminalion of il)c financial slatemenis Otiiu. fees paid to examiners Legal fees 960 1,739 960 1.739 Total for 2022 4.733 4,733 Total for 2021 2.505 2.505 7 Net Incomlnglouigolng I'e$ouY¢es Net in¢oniing resources for the year include.. 2022 21121 Depreciation of fixed assets Ainortisauon of goodwill 3.750 488 488 8 Trustee5 remun¢r&tion and exponsos No tNstees, nor any persons connected witli tl)em. have reeeived remuneration froin die eliarity during ilic year. No trustees have received any reimbursed expenses or any other bettefits from the charity during the year. 9 Staff costs -T.b¢ a88r¢8at¢ payroll costs.weie &8 followo.,. Page 12
Alllance Franc21se de Cambrldge Notes to the Financial Statements for the Yeai. Ended 31 May 2022 2022 2021 Staff costs during tl)e year Ivere: Wages and Sal.1¢5 Pension costs Other staff costs 102,865 2,167 2,932 67,440 1,467 2.234 107,964 71.141 The monthly average nuniber of pel'sons (including senior Inanagcment / leadersl)ip tcam) employed by the eharily dui.ing ihe year expi'essed as full iinie eqLiivalents was as follows.. 2022 2021 En)ployecs 5 {2021 3) of tlie above employces participated in tlic Dsfined Contribution Pensioii S¢lieines. Contributions to the employee pension schenies foi- the year totall¢d £2,167 {2021 £1.467). No ernploy¢c rccciv¢d ¢inolumcnls of more than £60.000 durirt8 the yeai.. 10 Independent exAmlner'5 renullei'atlo 2022 2021 Bxamination of tlie fiiian¢ial stateiii¢nts 960 960 Other fees to examlners All othei. seivices 1,739 IndepeIidet)t Examitter's reinuncration 2,699 11,969 11 Tgy&tlon Th¢ ¢lwity is a registered chariLy and is therefoi'e exempt frorn taxation. 12 Int4ngible red a55ets Re5e4rch and development Total Cost At l June 2021 4.882 4.882 At 31-May2022 4-,882- Page 13
Alliance Francaise de Cambrlldge Notes to the Ffinanclal Statements for the Year Ended 31 May 2022 Research and development Total Amorti$ktion At l June 2021 Chaig¢ for tl)¢ y¢ar 488 488 488 488 At 31 May 2022 976 976 Net book value Al 31 May 2022 3,906 At 31 May 2021 4.394 4,394 Developmei)t costs D¢v¢lopm¢iit ¢osts liave been ¢apitalised in accoi'dance witli FRS 102 Section 18 Intangible Assets ot11. than Goodwill aiid are thei'efore not treated as a deficit to tlie cl)arity. Page 14
Alliance Francaise de Cambridge Notes to the Flnaneftal Statements for the Year Ended 31 May 2022 13 Tangible fixcd &ssets Llliid Aiid bllilding5 Furniturc aiid equipmcnt Total Cost At l Julie 2021 Additions Disposals 8,085 12,228 21,696 20,313 21,696 At 31 May 2022 30,031 30,031 Dcpreelatlon At l June 2021 Chw'g¢ foi. th¢ year Eliininated on disposals 8,085 11.173 3,750 19,258 3.750 At 31 May 2022 Net book value At 31 May 2022 At31 M&y2021 1,055 1,055 14 Debtors 2022 2021 Trad¢ debtoi's Other debtoi's 624 4,030 474 738 4,S04 IS Cash and caskn equlvalents 2022 2021 Cash on liand Casli 8t bat 70 108.160 108,230 40 124,346 124,386 16 Credltors: amounts falllng due ivfithln one year 2022 2021 Trode creditors Otlier taxation and social secunty Otlier creditors (1,593) 1,982 504 4,339 253 893 4,592 Page IS
Alliance Francalse de Cambridge Notes to the Fftnanelal Statements for the Year Ended 31 May 2022 17 Penslon and other seliemes Defined contrlbutlon pensloM seherne Th¢ ¢l)ariry op¢rat¢s a d¢fin¢d coi)tribution pension sclieme. The pension cost charge for the yea]. r¢pruents contributions payable by tlie charity to Ilie s¢lieine ai)d aiiiouiited to £2,167 (2021 £1,467). 18 funds 3alince nt I June 2n21 IncDming resource$ Resoui'ees expended BAlance At 31 May 2022 UnJ'estri¢l¢d funds General 129,746 212,342 211,106 130,982 Bglanee 8t I June 2020 Incomlng resoui'ces Resouyces expended Balance at 31 May 2021 Unrestrffi¢ted funds General 102688 203.368 (176,310 129 746 19 Analys1$ of net fund5 Flnan¢lng ca$h flows At 31 MAY 2022 At l June 2021 Cash al bank and in hand 124,386 (16,156 108 230 Net debt 16,156 FITiJncing c48h lloivs 108,230 At31 2021 At l June 2020 Ca5b al bBnk and in hand 102.695 21,691 21,691 124,386 NeL d¢bt 102 695 124,386 Page 16
Alllance Francaise de Cambridge Detailed Statement of Financial Activities for the Year Ended 31 May 2022 Tot41 2022 Tot81 2021 Income F.ndowments from: Charitabl¢ a¢tivitie$ (analyscd bclow) Otl)eF incom¢ (analysed below) 208.142 4.200 199.082 4,2S6 Total incon1¢ 212,342 203,368 Expendlture on.. Cl)aritable activities (analysed below) Total expenditure 211.106 176,310 211.106 (176,310 Net incon)e Net Inovemenl in fimds 1236 27,058 Re¢oii¢iliAtithn of funds Total fijnds brouglit foiward Total funds caiYi¢d forward 129 746 102 688 130982 129746 Tl)is page does not form part of the statutory faRtIal statemcnts. Page 17
Alliance Frxneaise de CAmbrldge Detailed Statement of Financial Activities for the Year Ended 31 May 2022 Total 2022 Total 2021 Cli&rliable tsttlvltlos Fees and supplies Other income li)teitst on cash deposits 205,075 3,056 195,277 3,768 37 208.142 199.082 Oilier iNcoiiie Reiital income 4.200 4,286 4,286 Chari¢4ble aclivilies Otl)er fuiidraising costs M8t¢Yials Wagcs ai)d salai'ies Staff NIC (Eniployers) Staff pensions (Otl)evl pension schem¢ I Staff trainin8 Ti'llvelling Rent Roles Water l'ates Ligli( lieat and power Insur&nee Repairs and maintet)ance General maintenance Telcphone and fax olee expenses Computer sottware and maintenance costs Prinling. postage and ststionery Hire of plant and machinery (Operating IEases) Sundiy expenses Cleai)ing Ti'av¢l and subsisteiic¢ Bank cliarges Amtsrtisation of development cost$ Depreciatioji of fIxtures and fjttiiigs Depreciation of office equipment Subcontract cost -Cbaritabl¢ dglla¢ions . Accountancy fee8 Independenl examinees fee (22) (56,918) (07,440) (45.360) (99.118) (3.747) (2,167) (2.185) (747) (17,353) (966) 1,965 (127) (676) (1,467) (1,888) (3461 (17,000) (3,645) (9761 (1,540) (1,373) (164) (281) (1.470) (338) (1,103) (7,235) (4,011) (1,098) (3.599) (1.608) (479) (1,508) {874) {488) {1,532) (2,218) (9,107) 1694) (1,739) (960) (2,868) (1,789) (6,000) (1.183) {1,76Q) {1.183) {1,246) (488) 11.565) (1,0091 (960) This page does not forni part of the statutory financial stateinents. Page 18
Allillnce Franealse de Cambridge Detailed Statement of Flnanclal ActRvities for the Year Ended 31 May 2022 Total 2022 Total 2021 Legal and professional fees (2,034) 211,106) (5361 176310 This p&ge do not form part of the statutory flnallcial stat¢ments. Page 19