Company Tewstralion numl*r." 04473419 chtn.ty rtsti¥ll0tt number. 1099( Alliance Francaise de Cambridge (A ccffjpthny limitr4J by 8uarantee) ftr th¢ Y¢aT EndNJ 31 May 2025 Victijria Cow FMAAT {MIP) Red Shoes Accounting S¢ryi¢¢s Unit 7 E-swe Nortb 181 Wisb¢¢h Road L&"ttleport Cambridg¢shi CB6 IRA
Alliance FrAneaise de Cambridge Comtents Referert¢e Athninlstl¥C Drthils TnJstt¢s' RqJLKt 2to4 Statement of TnttS. KesFYjibIllI1es 6t07 of Fin1*1 Athivi Bajthce Sltti Note5 to the Finala1 IOto17
Allianee Fran¢aise de Cmbridge Reference and Admlnhtrtive Details Chalrm•n Stefan M¢iniak Tre Piure-xavier Pillct efan Mawiniak Neil Cartcr Frnnklin Nelson SuTa Q¥Jiri Charlty Re2h¢r¢loA Number 109 R¢glthtlo• 04473419 The chariry is inCWrx in Engl•yJ aThl Wale5. l Red Cros$ I CambTid8¢ CB2 (M2U Vicioriti Cooper FMAAT (MIP) IDdepeDdt•¢ Exohlm¢r Unit 7 E-SpACC North 181 Wisbxh Ko Liulep CB6 IRA
All1 Frn¢lse de Cambrldge Trustees, Report DlredorJ' R¢port for the Yur £ May 2025 The Directors of the AlliaD¢e Franpisc Cambn'dse (AFC) are piea%d to their T¢p)rt for tk yr eThtsJ May 2025. iogether with tk rmaIla1 stateTncnts of thc dwity. pr¢p•rnl in ordan th¢ rewirements of the Companie5 ACL Ch•rftsble Objecdw: The charitys core mission T¢maitis the PrOn10n ofth¢ Fh language and francophone ¢ultutu within Cambndge. and the swroundin8 areas of Easl Anglia. Its priTrcipnl aeiivitics itKlude the provision of non-profit languw Coursthboth forn1 and infoTmal-ts well as the or8anisalion of cultUAI pYogrammin8 suptxirts the ChIty's tyjU¢10nll and community aiTts. Oper•tlonal Hlghllghts: Despite ongoing e0)[?¢ wi¢enainiy in the UK. notably due ¢0 the rost•of-li¥in8 crisis aThJ r¢lEd ¢hall¢n8es, AFC h&$ experienced another highly 5wr¢uful year. Undcr the dwic leadership of Dircctor Patricia Dalby, thc AFC arn dtlivcrcd an efftctive bkt¥J of in-p¢rnon and online thing. s?lficantlY expaTKled frte ts¢er Sessio kntcd nuv5 cuIDtsal and vJu¢ational events. These initiatives not oDly swyTrrt the clwity's objectives bui have broftdenesj its reach acTOSS East All18. Regular mernt¢r Surve personlS¢d outre•¢ty aD ¢1¢ oDline presence have enJblcd AFC to d¢li ¢ailoTd lon8u¥gc 4j ltUral offerin8s a diverse a8e ran8¢-frn childrrn ag¢417 to •thJlts in thw s¢venti¢& Conmnunlty EaiiemtA¢: Reuuiiing r•ainin8 mernber5 in a fmially straineAJ enviTonmeni rernains ¢IMilenBin8. Nevertheless. AFC has ma1ntrij strong enrolment figures and wcessfvlly S$t81ned its Norwich br40¢h sin¢¢ its op¢nin8 in Septhber 2022. This xhicvemcnl rcfl¢¢ts the remarkknle energy. dedication. and creativity of AFC'S leadelIP and tling 5t•tf. thr Dirccl(Ks with to f0mllY ttcognige. The tharity's location at Bell Srhool on the Red Cross tAne si near A&lenbtwke's H05Pital U>niinues to foster ri¢h pedgogicai attd Cyltwal ¢x¢han84 contri1xins lo a vibrant and SupprtI¥¢ pwtsu5hip. Th¢ curr¢nt Ic4se reTDain5 in effcd until 2026. AFC continues io be a f(Kal ox>iffj fty the FrNKb-speaking aNI FTamwhile commiiies in Cambridge ?d East An8Jia. Onc of its proudcst xhievements h&$ been esthblishmenl of free online French lessons for pupils ai Schools in le&5 advantaged artas. partbcularly whur Frt¢h iangu•ge ins1nl10Th i$ limid. launch1 in OCber 2023 after extensive consuitstion with edu¢#¢ort this ¢t)abl¢s s¢Fthls to norninaie pupils WI would benefit nM)#. These l¢ssoDs atr delivered by AFC'S expert francryhone teacher5 aThJ have been met with enthusiasti¢ ¢t)g4YnKnt. AFC 1$ ¢ommitt¢d to running the pr08rn annually and undertakiDg tsrg¢d fundraising ensurt its expansion. FIDaieknl Ovtrvlew: D¢spi ¢ontinu¢d ¢cowni¢ h¢adwiThM the dlty.5 rcseThes rtmiin at comfortsbk level as of year4rf Iw8.t¢rn) bility and contiNity of 5crvic screeningst lilcT¥ry and arti1¢ tslks. and ev¢r.popJlar ¢lub rem•in ¢oT¢ altTactiODS. Informal s11 gatherings-iwlwjing coffe¢-MM Ups".hav¢ alyj seen excellent atteDdatKe athl serye to reinfoT¢e ¢ommunity P#rter$h1 ••d Outrexh: AFC malnthjr a flourishin8 rel10th1p with the Cambrid8e ChaTnber of Commerce through regular PArticipation and cofttribution u) events. Strong ties with the Cambridge CowKil for Volunwy Service ICCVS). City Live. and the Univew5ity of Cambridge cotylin enrich AFC'S progTaTnming.particularly thrJOInt ¢lM)tribww to the Uniwsity'$ Camkn"d8e FcstivaL tYn Two AFC ffiliat¢d with the University hawe plaTrJ & pivotal role in adviD$ th¢ ¢haTity's
Allian¢¢ FraTr¢ais¢ de Cambrfdge Trnstees. Report Gr#¢11¢. The Directors exteTKI their heartfeh thank% ¢0 AFC'S dediced adrninisvativc aTrJ tC4hing styff. Their tslenl a&trtability. and unwaverin8 commi¢m¢nl.so cvident during the challenges of the COVID.19 pandemic.remain vital a5s¢ts during th¢ curr¢nt ecoTbomi¢ ¢limat¢. ThrDu8h thcir u¢•tiwty care. tky coniinue to uphold th¢ ¢haTity's rcwlation azMI de¢ its irnpxL Rer¥d Pdlcy The trustee5 have ¢stsblished a plicy whereby the ftee r¢wves bEld by cbarny. SIKld be 3 ttth$ of the hariry's expEndi(ure. which equaw th £SICW ai 16th of May 2023 (OverhE¥Js wst £5(MK), Sajarhes cost £4(KMM), HMRC cost £6(MXI). Ai this level th¢ tru5trcs believe they VId be able to corttinue the OP¢Talion of the charity for the foresccthk fikn. The truses will r¢vhew policy artnualty. InveDE Ch•rlty Polky BaCkgroj . The l1¢Y rclatcs ¢0 th¢ Alliancts acLiviiic5 ihrou8knt E&8t An8lia aTrJ setks to clarify what may bc thmc with any operating StsTpIus 8encrnd by th¢ Gharity's year on ye4r aclivitiu. All other extaiture ofchaTity fillK15 is assuDKd w be within the rcmit of th¢ DI¢)r aod the Tnttt (Sec also ihe All1¢ Franuise Carni¢ & Norwi¢h Rernuneration plicy). Pr(y¢rty. This w>licy does irtcltyle orT¢l the Allian¢e Y or p3rt OWlL (on Thich there is a chargc). Under ex¢epiional circums li may be aNK¢)priatr for the AllIat to consider using surplus and l or crcdii worthinets for the pan of fvll inve5micnl in a 5uitsble property from which to then n its twiness. The crittria for cmbarkin8 r)n such a process should not k di55imilar to the points of consideration li5tcd in im 2 below aThl slwwid bt I1&1Y and rO1$Y disKuJsal by the governing outsth of this tx)licy. The inYestmeTrt of sptfi¢allY this $lKJuld include n¥)nic5 ¢]assified as operating surplus at the financial year end but nof the orgattisations ¥S¢LS or protKrty intere515. There is CUTr¢ntly rn) rol¢ of financial invcstment withhn th¢ AlliaDc¢'s bus1rsS 0&1. If this is to chan8e an lrtves¢m¢m Committv includin8 thc Alliance Director. The Treasurer ai leasr 2N0 otheT TnLSt¢es &% eletd by the board should k ¢wbli5hryl. The and any donor related r¢swi¢uoLs. The minimum l¢v¢l of resem rnh be rnaintsincd aThl availabk (thi Ikl•y) •t tinxs. Considerntion should be 8iven to.. l. Timelines. The len8th of the ienn will by impli10n inflwKe risk. SIM rni inves1mlS (up to 12 month$) may include investment of the prcvii)u5 Y5. surplus but th)uld at all iirTKS protcct ac¢cs5 to the a8r¢cd minimurn op¢rating 5UTplus I&s 5tstal in the Resetves plicyl. Meth"um ienn (1-5 y[5) or long t¢m15+ years) inve51ments thould alw include the minimum opernting surplw Trw)nies. 2. ApiKtile foT risk. These irKlwk the followin8." A. Capitsl risk. Is thrrr Wcntial lose or reAuee the Val of the invc5tmrnt rt[0]loV B. Inflation risk. C¢)uld the ort the InVesth be insufficieni to kry pace with inflation? C. Liquidity risk. How e#sily I wi¢kly cth the investsneni sol D. Currency risk. Could for¢ign invesrnts be affected? Thc base curray is always be GBP. E. Regulaw I gov¢mw risk. Will this $tgnifiunily reduce with some oveTse#s investhients? 3. Liquidity wuir¢m¢nts. Any inVestrnt of the Alliance5 mÉnimum (yerating srplus las qualified in the Reserves policy) shthjld be witrTht risk attd xc¢ssible ITetyi¢vabl¢ at ally time. Ahhr)ugh the laner Tmy involve ¥¢wable financial PultieS. Fx80 any Si8nifiunt wiul aThJ ongoing ¢ip¢ryliture aT¢ to b¢ Considu PTIOT to invutill&
Allignce Froctse de Cambridg¢ 4.Ethical w)licy. Charity trustets have • duty io setk mlmn financ Teturn ¢olS¢¢nI with comm¢Ecial prndence, but dhi¢a] investments should involve negaEiVC and pcffjiti screening of ¢ompanie5 aT¥J Sectors by way of demonstrating high staTMJarth of 8ovenwK¢ aThl which rnay t(s1. A. InvesoneNs that wnflicts with the aim$ oftk Allianre. B. Inyesttnents that could cause the Allia¢ to 10sC Wrters l iKncfaclor C. The inveltsneni offers no gr¢at¢r OT Icsser rn than a ethKal wion. The Inv¢stsn¢ot Cornmittee should clarify the Alliances ethi¢•l apprnach (following screenin8 of ak¢holders ¢wl. dwennine the relewKe likely invc5tsnents and the toler8nccs around dhi¢al inv¢s¢m¢n genernlly and sp¢cifically. 5. Eligible w¢ts. This is confinrd to Surplus unl¢ss OthErWi 1vised by the Invc5tmcnt c(MIttee and ayeed by the Truse I1 should be bust. If not ad othmvise th¢ default slK)uld bE: A. Cash l itination benchmath should 111$¢ RPI + 2.syo P B. The StkS & shares anticipstcd long tcmi av¢rng¢ &sset allmtion of the prtfolio 1$ aswm¢d to be neutr and appropriate markd irdices applies io asset Cl (as a rninirnurn this should in¢lud¢ th¢ FTSE AII skS for UK equiiie5. FTSE World Fqllity and &VernM All sks [( UK bothls r4Jded together as a C. Charity peer w i*Khmarking ShIld asswne ofthc ARC. 7. Restti¢tions. To b¢ agreed by the Invc5tmtht Cornmiuee incIe a review of: non.inveslmeot bonds" excluding investrts that are non.5aleable within 3 ny)nths; IirnitsD8 single direct 4uity investti)¢nts lio My less tha¢ 5% of ponfolio); 1n8 in5titirtions with a mitiimurn ¢redii ratin8 of A f¢x cash. ex¢ludJng derivative invcslmcnts. limitsng non-St¢rfin8 inVcstn. 8. managanL How th¢ investm will be Telt0 aThl nMikned back to Inveknt Confftiillee. This would include the frequenry aj dew"l of infornl10n tequired pcrtinthi io the type of investment. This )lIcY should bt reviewtsj evuy 3 yews of immthly Shdd the creation of an Invesknent Committe¢ a8reed by the Tnte<S.
AlllaD¢e Frnethe de Cambridge Statement of Trustttj, RespoDsibllllleg The trustees (wlm) are a150 the dile¢ts ofAllian¢e FraaIse de C#mldge foT the PUT5 of •y law) are resTxJnsible for preparing the tnLses' report aTrJ thc fiTwKial $tments in accordance with appli¢able law gnd Unit¢d Kin8dom A¢¢ounting st4ndd% (United Kins&)m Gencr4Jly A•¢d Accoufttin8 Practieek itKludin8 FRS 102 FirnCIal RqMKtin8 StsTMlard applicable in thc UK ¥nd R¢publk¢ of Iteland-. Company law r¢quir¢5 the tru5tr&4 kn prepare financi $w¢mts for each fInabIL y¢Ar. Under apanY law the tntstees must noi approve the financial 5wements Unl thcy arr satisfla thai they give a true and fair view of the state of affaiT5 of the charitsblc rompw artd of the iOrnIng resourcts attd appli¢ion of reg)ur¢¢ includin8 its and expawjiture. of the ¢h8n"tsble compny for wi(Ml. In prqArin¥ these finan¢ial ameniS, the ttwitts are rwuired to: sckct suitablc acc lIci¢S and apply them cols1y. obs¢rv¢ th¢ m¢thrd8 aThl principlLU in the Charities SORP. whether applicable $thnda coworising FRS 102 have betn followe¢ subject to any pryare the rtnancial slalements on the going co¢M basis unkss it is illapwowwe to weswne th¥ th¢ ¢lIarible compathy wjll Cmiinue in Imtsiness. Th¢ tn&ees ar¢ re5wJLsible keepiD8 pmpeT accou¥ records that cn th"sclose Wlth ttsonable fcuracy at arby ume the fJr4nci•l position of the ¢lwi"t•ble arwj enable thetn w ensure that the fmancial statements comply wtth the Companies Aci 2(KlS. Tky •re also re4)Ible for saf¢gyarding tk assets of th¢ charitabl¢ mpany 4TwJ hetK¢ for rwonable sp5 for the rrtvention ahd detecrion of frdud and other iryegulariiies. Th¢ IL$l¢e5 ar¢ reswjnsibk for the Main and inlegrity of thc corp)rate and fiTwKial informlOn included on the cbarithble compw's website. Legisl10 8OVernllL8 the prepar4tion azwj di55ernination of AprKoved by the tnuttts of charity on 2 (kt(tht 2025 and si8rd on behalf by.. Stefan MaTciniak
Alliance Fr1$¢ de Cambridge Indep¢ndent ELgmiuer'$ Report to the trusttts of All5ince Franuise de Cmbrldge ('the Company I rcpwt ty th¢ ¢koriry trustres on my of the xcounts of thc Cottyoy fw th¢ ye4T cjthd 31 May 2023. portbIlItIeS and bu15 •f T¢P•rt As the charity's truskes of Alliarfe Francaise de Cwnbridge (and also its d¢£10[$ for the purSe$ of CoMpY law) you are Yesponsible for the prEpaTr of tr in with the wuirements of the Comp1¢5 Act 21x16 ('the 2 Aa.). Hiving sati$fK4 mys¢if th¢ xcounts of Alli•nL% FrwK8is¢ de Cbridt are rkil Tequircd to be dited under Part 16 of the 20 Ad aDd ¢ligibk for in&tthi examinalion. I r¢port in r¢spe¢i of my examination of your charity's attowits as wried under section 145 of the Chan"tL¢S Act 2011 ('th¢ 201 I Ad,). In ¢aThying out rny I have followed the Directions givcn by the Chlty Commission under 5rttiffi 145(5Mb) of the 2011 A¢£ My finn does PTovide Ikkeeping and PAyroll services to the ¢lwity and therefore the Fitt141 Rep(ffling Cowi¢il's knvised Ethical Standard bav¢ be¢n appli¢d 1nd¢tlldee. IndepeDdent ex•mltstr'% slateiiitiii SIre the Company's irKome exr¢cthd £250.(rtM) your examiner mull be a mcmkr of a body lis in s¢ciion 145 of the 201 l Act. I conf)Tm thai l arn qualificd und¢the the examinati%)n bccausc l am * member of AAT, which is one of the liy¢d bodiu. L have cornplctcd my exarnination. I confirm th•¢ mattus g)m¢ to my attention in Connection T1 the examinion giving me cause io believe: l. wwiting ordS resp1 of Alliawe Francai de CwnbTJge as required by seclion 386 of the 2006 Act. or 3. the I1ts do not with the xcOu8 rc4uirenMts of 5e¢iion 396 of th¢ 21Y)6 A¢t than arty Tequiremeni that the aCC(nts wve a faiT view, whKh i5 a mait¢r part oran 4. th¢ ¥courts hav¢ Dot be in xcordance with the mrthLth and PTity¢iples of Stawn¢m of Rrxomrn Pra¢ti¢¢ for ¥countsng and TqMTrrtin8 by charities [ppliuble to charities PTepannE their accounts in accorda¢ with the FiMn¢ial R¢p)rting StaThlard applicable in thc UK and Rcpubli¢ of ITelaTMJ (FRS 102)1-
AMS•nce Fr¢4¢ de Cwnbridge Independent Examiner's Report to tke trustees of Alliance Francaise de Cambrldge {'the Company,) Victoria Cwcr FMAAT {MIP) AAT Red SIKJes Accounung Servitts Unil 7 E-Spac¢ Notth 181 Wisbcch R(¥ad Littlq Cambridgeshir¢ CB6 IRA 2 O¢tottr 2025
All1e Fr•o¢aise de Cambrfidge Statemeot of Finncial Aeilvhles for the Year Ended 31 My 2025 (Including In¢ome And Expemditure Account and Ststem¢nt of Totsl Recogniwl Gain5 d L05ses) Totsj 2025 Tot 2024 No
ttd Eod•wmentJ frofjL"
Charitsblc xtivities 260.933 4.350 260.933 4J50 263.866 Totsl incon 265283 265,283 263,866 EiptnditsTe •: Charitable activilics (262.935 (262.935 (253.IS2) Total eXTraitre 262.935 262.935 {253,152 10,714 movement iti 2.348 10,714 R¢¢ovlllthM •ff•A 109.99) 109.990 99,276 Totsl fuTLds CwrI fonvard 17 I 12.338 112.338 IC8.990 All of the chariry's aaivili¢5 thrive coniinuin8 thbn.ng the ai¥)ve peTioIs. Th¢ fillmls bttakdowD for 2024 is in 1¢ 17. Th¢ rto*s on pa8es 10 to 17 fwrn an inwl ofthes¢ finarKial 5tatrrnl. Page 8
Allllnee Franeahe de Cwnbrldge {Registratlon nmmber: 04473419) Bthc¢ Sheet M at 31 May 2025 2024 No intsngible ¥s¢ts Tanghble assets 2.442 ,737 2,930 7.025 12 4.179 9,955 Cwrrfflt auets D¢b¢o Cash at bank and ID hand 13 14 959 127.790 865 113243 128.749 114,108 Crtditor•: An•nts f•lll4 d¥¢ wlthlA •me ytar (20.5 {14.073 N¢t turrtnt 108.159 l(M),035 Net Jsets 112.338 109,990 Funds •[ the ch¥rlty: Uirestrleted IDeOn unstrICted fiuLd5 112.338 109, Total f¥nd• 17 112.338 109.990 For the fin711 year ending 31 May 2025 the charity was ethitled to exemwion from audit s¢oion 477 of the Companies Aa 2(K16 relaiing w smajl cornpanies. resPsibIlitIes". The rnemFrs have r4uired the charity to obtsin an lIt of its accounts hr th¢ y¢ar in question in ¢cordan¢¢ with 5¢Gtion 476" aThJ Thc diTtttors xknowledgc thcir rcs[SIbIIi1leS for complymg with the Ytyuirennts of Act with respect Th¢ finaTKial #aternenis on pa8es 8 to 17 w¢r¢ wrov¢d by t trustees. aThl autlwjrised for is5 on 2 Cktober 2025 and $id on their behalf by: Stefat) Mar¢iniak Th¢ not¢s on pa8¢5 10 to 17 fonn an part ofth¢x fina01 ¥l•l¢mrn
Allinee Fr•uise de Cambridge Notss io the FI#1 StstemeDts for the Yur EDded 31 May 2025 I Charlty Th¢ chariLy 1$ limi¢ed by gUme. in Engl1 and Wales. cowuenily not have shar¢ pithj. Each of the tr[5 is liabk art arTh)uni Th)t eXCeig £1 towards the asset5 of the charity in thc cveni of liquidatton. The address of its regist office is: l Red Cr055 IAn¢ Cambrid8e CB2 1)QU The princi1 accountin8 1CleS awlied tn the pYep•¢ion of ihe5c financial statsments w¢ $¢1 out below. These lItIeS have been ¢thuist¢ntly applied to ail the years presend. wxlets tsth¢rwis¢ 5Ute41 Ststfflitut of ¢ompllAD¢e The finaTKia] sments have been weparEd in ¥cord4nce with Accounting aThJ Reporting by Charities.. Statemt of Re¢0Mn Praciice {applicabl¢ to ¢han"ties pttpariftg their accounts in accordance wth the Financial Rep)rting stsndd applicabl¢ in the UK and Republic of Ireland (FRS 102)) (issued in (ki(r 2019) - (Clarities SORP (FRS 102}). thc Finala1 Repxtyg StsDdard applicable in the UK and R¢public of Ire]and (FRS 102) and the Compthie5 Act 21kn. Basis of PTepAratioD A]lLae Frnncai5¢ d¢ Carnbridge meas definiti(m of a wbli¢ b¢•¢fii entity FRS 102. A&q¢ts and liabilities are initially reco * bisknical CO or lTrnsxlMyn value unless otheTh in the relevan¢ countin8 licY Golng ¢oMer• Th¢ tntstees comider th therr are no matrrial UTIC¢tleS aboui the CE1$ ability to continLt¢ 3$ a going concem nor any si8nifKant ar¢as of uncertrtty affeLa the canying valu¢ of assets hcld by the chlriry. KJpeuditure All expenth"tuTe is rwJ8ni¥d thuE is a legal or coL5Ve obligation irj ex11, it is prd>able ttlemcnt is required and th¢ ¥m(Km¢ Ean be m¢aSU reliably. All costs are allal¢0 the applicable expenditure he¥ling aggrega Similar costs to that cate80ry. Wknere costs canw be directly attribjted to particular hL%lin8s they have been all(ted on a bosi5 consist¢nl with th¢ use of rtsourtes. with central staff cosls alloca1 on the basis of time SPULi and i118d on thc sxxtion of the ass¢¢'$ use. Other support¢osts we l(ad bas on the spr¢ad of wlTc4)Sty. Charitable exTm4itur¢ Conyises kn costs inuwrcd by the clwi.ty in the delivery of Tis activities and services for i¢$ benerKi1es. It inclu(k5 i¥Jth COSL8 thai can be allo¢atcd dirrcily Io SLKh activities and thos¢ ¢osts oran Pa8e io
AIIi#D¢e Francgise de Cambridge otes to the FSoancl#l Statements for the Yur Ended 31 May 2025 Svpport eosl• sllp)rt COSLS Inclts ¢¢ntrd funa10 and have bceth alliK8d adivity cosl t80r1e5 on a ba51$ consistent with the of tt%yJr¢¢& for allotsling prtyerty costs by fl(M)r am, or per capit4 staff costs by the tim¢ spent and other c0515 by their usage. Governittee ¢osts Trse include the costs •ttnlMMablc to the charity's WDpl1•¢ constitutional and statytory tequirements. T•xlioTh The charity is o)nsidcT¢d ts) pa85 th¢ tests ¢)u¢ itt PaT•8rwth I sChu 6 of the Finance Ari 2010 aT41 th¢refor¢ ii meets the d¢fmition of a charitabk company for UK rory[all0 t Purp5. Accordingly, th¢ Iwiiy is pot¢nti8lly exem0 fiom iaxalion in resp¢d of incom¢ or capi1 gairts received within ¢al¢¥ories ¢overed by Chapier 3 Part I l of th¢ CoryA)ration Act 2010 or Seclion 256 ofthE Taxation of Char8eabk GiT Ad 1992, w the exnt that suth iWAxr or 84ins appli ¢xclu51vely thrible PUTP)5¢5. lTr¢•mgiblt Intsn8ible assds are stated in the Balance Sheet at ¢osi less xcumuld arry)rtiwion and impirnKnl. They aTe amLKtis¢d on • stsaight liD¢ b15 over their estimated fiJI lives. Taotibie fixed as¢• Individual fixed costing £125.iYJ or nM)re are iniiially recowded • cosL kss any subwueni rnulated dcpre¢ixtion and subsequenl accumulawl iryAim%ni lo&%e Amortisation is prowded on int8ngibi¢ fixed •55dS $0 as WTite off thc c05L Iw any estim residual wVe. over th¢ir expected us¢fvl CCOllOTN¢ life as follows.. Auet ¢1 Dev¢lopmei)t c(ws 10 yr might line b&8is D¢preciation 1$ wovidcd ¢8ngiblc fixed ¢1$ so wri off th¢ rost or Valuatio kss any clmId residu•l valu4 ower their ¢xpec*d useful lifc z5 follows.. oirice F4uiwneni Fixtures & Fittings 33.3°A strnight line 25% strnight line RM¢•reh and devel•pmtml Development expcTwJiture incwr¢d on kn ifvth"vMluai pmJ¢a is carried fo its 1¢ recoverabiliry ¢an rewJn3bly be regarded ts assureiL ADY urtied fomrd i4 amonised in linc with the exted luTe incom¢ from the related proiecL
AUl*n¢e Fra•tats¢ de Cambridge
ot¢s lo the FlnAnthl Statements for the Yur Ended 31 May 2025
Tnde debt•Ys
course of business.
Tradc debtors are Tecwised initially at the lrartsacti price. Try are subscqucntly mwured at arnortised cost
sing the ¢ffe£tive inteffst less prowision f(x Ullpau. A wivision for the impaimienl of trade
debtor5 i5 ¢5tabli5hcd Wh tbeTe is Obj1v¢ cvidtJKe that the clwity will be ablc to collect a]1 du¢
clxding to the ori811 tern of the ryeivabl
AUlnce Fr•acaiJe de Cambridte Notes to the FInand Ststements for the Yw Euded 31 May 2025 4 Eipenditsre ox ebritble •¢¢ivities Uwrestrkted Totsl 2025 2024 14n8uaBe Sch1 D¢preci&lioo wnortisation •nd other Simi ¢( Staff Costs All(uid p)rt costs 19.976 5.775 135,075 99.921 2.188 19.976 5,775 135.075 99,921 2.188 25,403 7,226 148.339 69,527 2.6S7 262.935 262.935 253.152 Uttrestrkted Ddi Gener1 Tof N•¢e Langge khLMA 19,976 5,775 135.075 99,921 2,188 19,976 5.775 135.075 .921 2.188 Staff cosis Allo¢8ied surfj¥>rt c4)$1s T•tAI for 2•25 262.9J5 262,935 T11 for 2024 253,152 253.152 Total exptdlture In ldiiion w the exmIlre analys above. there Ive also go¥un Costs of £2.188 (2024 - £2.657) whith relate diyectly to ¢haritsble •¢¢i¥iiies. See note 5 foT further delails. PJg¢ 13
AlllNce FraDcaise de Cambridge Notes to the Flnancial Statements for the Yur Ended 31 May 2025 fyttds Getr•l Totil fvnds Indepcnthni ¢xamincr ftts 990 Other fees paid ¢0 examiT Legal ftts Total for 2•25 47 47 2,188 2.188 for 2•24 2.657 2,657 incoming T¢>xw¢a fir the year incIk.. 2025 21124 DepTeel10tt of fixcd ArnortisatI of s111 5.287 488 6.738 488 7 Trujttts remwnerxtioll exptnms No Inte¢s. nor aDy perso coDncctrd with havc rrceived any from the cTrwity thJTittg the StlY¢osts The a88re8a payyoll costs &8 fdknws." 2025 2024 Staff ¢osts d•ritt8 tkn ymr were: WaBe5 sthri&4 Pension cos 121.755 5.159 8.161 135.785 4,725 7,829 135.075 148.339 Th¢ Thnthly average nurnber of sonS lirKlwJing senioT rnanagmrnt I l¢aknship t¢zm) employed by the dwiry dyrin8 th¢ y¢aT ¢xpr¢wd as titn¢ ¢quivalcnts was as foll 2025 2024 No FJnpioye&s 4 (2024. 5) of the 4t1¥¢ pniciptyj in the DefThed Contribjiirn Pension Schemes. P#8e J4
Allioee FraDtai de Cambridge Notes to the FInanci Statements for the Year Ended 31 May 2025 No anployee ttccived emolwws of than £.(#) dwin8 the year. 9 1lldepe•deTrl remwrt 2•25 2024 Other feu to exminen All other services 1.632 10 Tx#d•n The chwity is L Trtrj charity and is therefore ¢xrynpt frorn tsxation. 11 l•tsAglbk Ilxed *wts Rerets dtvelopmtnt Trf•l Coit At l June 2024 4.882 4.882 At 31 May 2025 4.882 4,882 Awrtls•tlon At l June 2024 Tharge foT the ye 1.952 1,952 488 At 31 May 2025 book vtht Al 31 May 2025 2.442 2.442 Ai 31 May 2024 2.930 2,930 Page 15
Allin¢e Frcal9e de C•mbrldge Notes to the FSnaD¢lal Ststeme•ts for the Year Ended 31 May 2025 12 TIng fixed amets F¥r•lt¥r¢ md eq¥lpJmwt Total Cost At l June 2024 Disposals At 31 May 2025 23291 2.312 23.291 2,312 20.979 20.979 l Jun¢ 2024 Chw for th¢ y¢ar Eliminated on diswls At 31 May 2025 16265 4.833 (1.8561 16265 4.833 {l.8561 19242 19,242 Net bo•k vitst At 31 May 2025 At 31 May 2024 1,737 1.737 7.026 7.026 13 Debtorg 2025 2024 Trade debto Cxber debton 959 751 959 865 14 Csh •fjd eq•lvl¢4ty 2025 2024 Cash atbank 127.7 113.243 IS Credltt)n: d•e lth •Ae year 2025 2024 Trade creditors Other ¢reditors AC¢nlS 9.603 471 10,516 2.879 522 10,672 20,590 14.073 Page 16
Alliance Franu68e de Cambridge otes to the FID••eisl Stsiements for the Year Ended 31 May 2025 10 Pen amd fjth¢r stbe D¢fin¢d contributio• seben The ¢harity qKrates a dcfllKd coDtribJlioD Fm51( s¢henx. Th¢ [$1 cosl ch&rge for the Y T¢pT¢s¢nts contribulion5 payable by thr ch'ty to the and arnounted to £5.159 (2024- £4.725). 17 FllDth Re¥•ur¢u Bb¢e It 31 My 21125 JBt 2024 U•restrkted f4od• General 109.99) 265283 {262,935 112,338 18 A0y •f ts¢t fM#ds At31 May 2025 At l June 2624 Cuh at bank and in ljmd 113243 113243 Net debi 113243 113.243 Pag¢ 17
Auianee FrDaise de Cambridge Detailed Slatellnt of FlnaRcAal Activities for the Year Eoded 31 My 2025 Trtl 2025 2024 l•come md EDdoTNTrts fr•th: aritsblc xtivilies (analyscd below) Other income (an/lysed below) 260.933 4.350 263.866 Total irtcorne 265.283 263.866 ChIldb]c x¢ivi¢ic5 l¥wlys¢d b¢kni) (262.935) 53.152 Total ¢xrMth"nr¢ 262.935 2S3.I52 N¢¢ InMe 2.348 10.714 Nrt vEment in fimds 2,348 10,714 Re¢oxlll#tho •ff¥qd• Tolal funds brnight fonvwd Tothl fitsjls carrioj forward 109.9 99.276 112,338 109.990 Thi$ p•ge not fonn part ofth¢ financial ststernert%. Page 18
AUiaJKe FrsntAise de Cambridge Delalled Statement of FIDaD¢ll Artlvltks for the Year Eoded 31 May 2025 Tot1 2925 Totsl 2024 Fees and supplies 255.087 4.456 lJ90 254.567 8.349 950 Inierest on cash deits 260,933 263,866 4.350 4,350 Materials subcont Wag¢5 aThl sthries Stsff NIC (Employers) Staff pensions ((Xher)- pewion sd¥ I Staff traininB Travellins R¢nt (19.976) {54.6891 (116.707) (5,0481 (5.159) (7.028) (25.403) {30.799) (129288) 16,497) (4,725) (5,8921 (1,9371 (23211} {1.139) 11,188) 18.140) (890) (3) (559) (25.385) {1,1991 {897) (8.774) 1761) 1609) (3.482) (71M)} (2.987) (488) (3.079) {2.208) (438) T¢l¢phon¢ aDd fax Compuier softw*Y mtiintetsttrtc costs Printin& W¢ and suthonery Sunthy exffts¢s Trnv¢l subsisten¢¢ StstYentertalDB (allowable for tsx) Bank char8e5 AuKJrtisation of devel11 COS Dcpr¢ciation of f¢$ atyj finin8S Depreciation of offi¢e equipment Charitsbl¢ kntions ACc¢Y fees Independeni exaMiS fr¢ Le8al aj Fr0fJ0na] fees (3J13) (4881 (3,079) {3.659) (285} (1.632) {990} 135) {990) {262.935 253.152) P4¢ 19