Company Tewstralion numl*r." 04473419 chtn.ty rt￿sti¥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 Athninlst￿l¥C Drthils TnJstt¢s' RqJLKt 2to4 Statement of Tn￿ttS. KesFYj￿ibIllI1es 6t07 of Fin￿1*1 Athivi Bajthce Sltti Note5 to the Fina￿la1 IOto17 Allianee Fran¢aise de C*mbridge Reference and Admlnhtr*tive Details Chalrm•n Stefan M*¢iniak Tr￿￿e Piure-xavier Pillct efan Mawiniak Neil Cartcr Frnnklin Nelson SuTa Q¥Jiri Charlty Re2h¢r*¢loA Number 109 R¢glthtlo• 04473419 The chariry is inCWr*x￿ in Engl•yJ aThl Wale5. l Red Cros$ I CambTid8¢ CB2 (M2U Vicioriti Cooper FMAAT (MIP) IDdepeDdt•¢ Ex*ohlm¢r Unit 7 E-SpACC North 181 Wisbxh Ko Liulep CB6 IRA All1￿ Fr*n¢*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 y￿r eThtsJ May 2025. iogether with tk rmaI￿la1 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 PrOn￿10n ofth¢ F￿￿h language and francophone ¢ultutu within Cambndge. and the swroundin8 areas of Easl Anglia. Its priTrcipnl aeiivitics itKlude the provision of non-profit languw Coursthboth forn￿1 and infoTmal-ts well as the or8anisalion of cultUAI pYogrammin8 suptxirts the Ch￿Ity'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¢l*Ed ¢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 t￿hing. s?￿lficantlY expaTKled frte t*s¢er Sessio￿ kntcd nu￿￿v5 cuIDtsal and vJu¢ational events. These initiatives not oDly swyTrrt the clwity's objectives bui have broftdenesj its reach acTOSS East All￿18. Regular mernt¢r Surve￿ person￿lS¢d outre•¢ty aD ¢￿￿￿1¢ oDline presence have enJblcd AFC to d¢li ¢ailoTd lon8u¥gc 4￿j ￿ltUral offerin8s ￿ a diverse a8e ran8¢-fr￿n childrrn ag¢417 to •thJlts in thw s¢venti¢& Conmnunlty Eai*iemtA¢: Reuuiiing r•ainin8 mernber5 in a fm**ially straineAJ enviTonmeni rernains ¢IMilenBin8. Nevertheless. AFC has ma1ntri￿j strong enrolment figures and wcessfvlly S￿$t81ned its Norwich br40¢h sin¢¢ its op¢nin8 in Septhber 2022. This xhicvemcnl rcfl¢¢ts the remarkknle energy. dedication. and creativity of AFC'S leade￿lIP and t￿ling 5t•tf. thr Dirccl(Ks with to f0m￿llY ttcognige. The tharity's location at Bell Srhool on the Red Cross tAne si* near A&lenbtwke's H05Pital U>niinues to foster ri¢h ped*gogicai attd Cyltwal ¢x¢han84 contri1x￿ins lo a vibrant and Supp￿rtI¥¢ pwtsu5hip. Th¢ curr¢nt Ic4se reTDain5 in effcd until 2026. AFC continues io be a f(Kal ox>iffj fty the FrNKb-speaking aNI FTamwhile commiiies in Cambridge ?￿d East An8Jia. Onc of its proudcst xhievements h&$ been esthblishmenl of free online French lessons for pupils ai Schools in le&5 advantaged artas. partbcularly whur Frt*¢h iangu•ge ins1n￿l10Th i$ limi*d. launch￿1 in OC￿ber 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 d￿lty.5 rcseThes rtmiin at comfortsbk level as of year4rf Iw8.t¢rn) *bility and contiNity of 5crvic screeningst lilcT¥ry and arti￿1¢ tslks. and ev¢r.popJlar ¢lub rem•in ¢oT¢ altTactiODS. Informal s￿1￿1 gatherings-iwlwjing coffe¢-MM Ups".hav¢ alyj seen excellent atteDdatKe athl serye to reinfoT¢e ¢ommunity P#rt*er$h1￿ ••d Outrexh: AFC malnthjr￿ a flourishin8 rel￿10th1p with the Cambrid8e ChaTnber of Commerce through regular PArticipation and cofttribution u) events. Strong ties with the Cambridge CowKil for Volunwy Service ICCVS). City Live. and the Univew5ity of Cambridge cotylin￿ ￿ enrich AFC'S progTaTnming.particularly thr￿JOInt ¢lM)tribww to the Uniwsity'$ Camkn"d8e FcstivaL t￿Yn￿ Two AFC *ffiliat¢d with the University hawe plaTrJ & pivotal role in adv*￿iD$ th¢ ¢haTity's Allian¢¢ FraTr¢ais¢ de Cambrfdge Trnstees. Report Gr#￿¢￿11¢. The Directors exteTKI their heartfeh thank% ¢0 AFC'S dedic￿ed adrninisvativc aTrJ tC4*hing 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 Re*r¥d Pdlcy The trustee5 have ¢stsblished a plicy whereby the ftee r¢wves bEld by cbarny. SIK￿ld be 3 tt￿th$ 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 trus*es will r¢vhew policy artnualty. Inve￿DE Ch•rlty Polky BaCkgro￿j . The ￿l1¢Y rclatcs ¢0 th¢ Alliancts acLiviiic5 ihrou8knt E&8t An8lia aTrJ setks to clarify what may bc thmc with any operating StsTpIus 8encrn*d 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 Tn￿ttt￿ (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 T*hich there is a chargc). Under ex¢epiional circums￿ li may be aNK¢)priatr for the AllIa￿t 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 i*m 2 below aThl slwwid bt I￿1￿&1Y and rO1￿$￿Y disKuJsal by the governing outsth of this tx)licy. The inYestmeTrt of sp￿tfi¢allY this $lKJuld include n¥)nic5 ¢]assified as operating surplus at the financial year end but nof the orgattisations ¥S¢LS or protKrty intere515. There is CUTr¢ntly rn) rol¢ of financial invcstment withhn th¢ AlliaDc¢'s bus1r￿sS 0￿&1. If this is to chan8e an lrtves¢m¢m Committv includin8 thc Alliance Director. The Treasurer ai leasr 2N0 otheT TnLSt¢es &% elet*d by the board should k ¢wbli5hryl. The and any donor related r¢swi¢uoLs. The minimum l¢v¢l of resem rn￿h be rnaintsincd aThl availabk (thi Ikl•y) •t tinxs. Considerntion should be 8iven to.. l. Timelines. The len8th of the ienn will by impli￿10n inflwKe risk. SIM￿ *rni inves1m￿lS (up to 12 month$) may include investment of the prcvii)u5 Y￿5. 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 $tgnifiunily reduce with some oveTse#s investhients? 3. Liquidity wuir¢m¢nts. Any inVestr￿nt of the Alliance5 mÉnimum (yerating srplus las qualified in the Reserves policy) shthjld be witrTht risk attd xc¢ssible ITetyi¢vabl¢ at ally time. Ahhr)ugh the laner Tmy involve ¥¢wable financial Pu￿ltieS. Fx80 any Si8nifiunt wiul aThJ ongoing ¢ip¢ryliture aT¢ to b¢ Considu￿ PTIOT to invutill& Allignce Fr*oc*tse de Cambridg¢ 4.Ethical w)licy. Charity trustets have • duty io setk m￿lm￿n financ￿ Teturn ¢o￿lS¢¢nI with comm¢Ecial prndence, but dhi¢a] investments should involve negaEiVC and pcffjiti￿ screening of ¢ompanie5 aT¥J Sectors by way of demonstrating high staTMJarth of 8ovenwK¢ aThl which rnay t(￿s1￿. A. InvesoneNs that wnflicts with the aim$ 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 Trus*e I￿1 should be ￿bust. If not a￿d othmvise th¢ default slK)uld bE: A. Cash l itination benchmath should ￿111$¢ RPI + 2.syo P B. The St￿kS & shares anticipstcd long tcmi av¢rng¢ &sset allmtion of the prtfolio 1$ aswm¢d to be neutr and appropriate markd irdices applies io asset Cl￿ (as a rninirnurn this should in¢lud¢ th¢ FTSE AII s￿￿kS for UK equiiie5. FTSE World Fqllity and ￿ &VernM￿ All s￿ks [(* UK bothls r4Jded together as a C. Charity peer w i*Khmarking Sh￿Ild asswne ￿ ofthc ARC. 7. Restti¢tions. To b¢ agreed by the Invc5tmtht Cornmiuee incI￿￿e a review of: non.inveslmeot bonds" excluding investr￿ts 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. managa￿nL How th¢ investm￿ will be Tel￿t0 aThl nMikned back to Inveknt Confftiillee. This would include the frequenry a￿j dew"l of inforn￿l10n tequired pcrtinthi io the type of investment. This ￿)lIcY should bt reviewtsj evuy 3 yews of immthly Sh￿dd the creation of an Invesknent Committe¢ ￿ a8reed by the Tn￿teable ttlemcnt is required and th¢ ¥m(Km¢ Ean be m¢aSU￿ reliably. All costs are all￿al¢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 i11￿8*d on thc sxxtion of the ass¢¢'$ use. Other support¢osts we ￿l(￿a￿d 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¢$ benerKi￿1es. 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 Incl￿ts ¢¢ntrd funa10￿ and have bceth alliK8*d ￿ 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•x*lioTh The charity is o)nsidcT¢d ts) pa85 th¢ tests ¢)u¢ itt PaT•8rwth I sCh￿u￿ 6 of the Finance Ari 2010 aT41 th¢refor¢ ii meets the d¢fmition of a charitabk company for UK rory￿[all0￿ t￿ Purp￿5. Accordingly, th¢ Iwiiy is pot¢nti8lly exem0 fiom iaxalion in resp¢d of incom¢ or capi￿1 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 G*iT￿ Ad 1992, w the ex*nt that suth iWAxr* or 84ins ￿ appli￿ ¢xclu51vely ￿ th￿ri￿ble PUTP)5¢5. lTr¢•mgiblt Intsn8ible assds are stated in the Balance Sheet at ¢osi less xcumul*d arry)rtiwion and impirnKnl. They aTe amLKtis¢d on • stsaight liD¢ b￿15 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 $0 as ￿ WTite off thc c05L Iw any estim￿ residual w￿Ve. over th¢ir expected us¢fvl CCOllOTN¢ life as follows.. Auet ¢1* Dev¢lopmei)t c(ws 10 yr might line b&8is D¢preciation 1$ wovidcd ￿ ¢8ngiblc fixed ￿¢1$ so wri* off th¢ rost or Valuatio￿ kss any c￿lmI*d 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 ex￿ted ￿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 Obj￿1v¢ cvidtJKe that the clwity will be ablc to collect a]1 du¢ clxding to the ori81￿1 tern￿ of the ryeivabll 260.933 2(rf1.9J3 Py12 AUl*nce Fr•acaiJe de Cambridte Notes to the FInand￿ Ststements for the Yw Euded 31 May 2025 4 Eipenditsre ox eb*rit*ble •¢¢ivities Uwrestrkted Totsl 2025 2024 14n8uaBe Sch￿1 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 Gener*1 Tof N•¢e Lang￿ge 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 T￿11 for 2024 253,152 253.152 Total expt*dlture In *ldiiion w the ex￿mIl￿re 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 Alll*Nce FraDcaise de Cambridge Notes to the Flnancial Statements for the Yur Ended 31 May 2025 fyttds Ge*tr•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 incI￿k.. 2025 21124 DepTeel￿10tt of fixcd ArnortisatI￿ of s￿111 5.287 488 6.738 488 7 Trujttts remwnerxtioll exptnms No In￿te¢s. nor aDy perso￿ coDncctrd with havc rrceived any from the cTrwity thJTittg the St*lY¢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 4t￿1¥¢ pniciptyj in the DefThed Contribjiirn Pension Schemes. P#8e J4 Alli*oee FraDtai* de Cambridge Notes to the FInanci￿ Statements for the Year Ended 31 May 2025 No anployee ttccived emolww*s of than £￿.(￿#) dwin8 the year. 9 1lldepe•deTrl remwr*t 2•25 2024 Other feu to ex*minen All other services 1.632 10 T*x#d•n The chwity is L Tr￿tr￿j charity and is therefore ¢xrynpt frorn tsxation. 11 l•tsAglbk Ilxed *wts Re￿rets 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 Alli*n¢e Fr￿cal9e 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 v*itst 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 C*sh •fjd eq•lv*l¢4ty 2025 2024 Cash atbank 127.7 113.243 IS Credltt)n: d•e *lth •Ae year 2025 2024 Trade creditors Other ¢reditors AC¢n￿lS 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¢ [￿$1￿ cosl ch&rge for the Y￿ T¢pT¢s¢nts contribulion5 payable by thr ch￿'ty to the and arnounted to £5.159 (2024- £4.725). 17 FllDth Re¥•ur¢u B￿￿b¢e It 31 M*y 21125 JB*t 2024 U•restrkted f4od• General 109.99) 265283 {262,935 112,338 18 A0￿y￿ •f ts¢t fM#ds At31 May 2025 At l June 2624 Cuh at bank and in ljmd 113243 113243 Net debi 113243 113.243 Pag¢ 17 Auianee Fr*Daise de Cambridge Detailed Slatell￿nt of FlnaRcAal Activities for the Year Eoded 31 M*y 2025 Trt*l 2025 2024 l•come *md EDdoTN￿Trts fr•th: aritsblc xtivilies (analyscd below) Other income (an/lysed below) 260.933 4.350 263.866 Total irtcorne 265.283 263.866 Ch￿Ildb]c x¢ivi¢ic5 l¥wlys¢d b¢kni) (262.935) 53.152 Total ¢xrMth"nr¢ 262.935 2S3.I52 N¢¢ In￿Me 2.348 10.714 Nrt ￿￿vEment in fimds 2,348 10,714 Re¢oxlll#tho •ff¥qd• Tolal funds brnight fonvwd Tothl fitsjls carrioj forward 109.9 99.276 112,338 109.990 Thi$ p•ge not fonn part ofth¢ financial ststernert%. Page 18 AUiaJKe FrsntAise de Cambridge Delalled Statement of FIDaD¢l*l Artlvltks for the Year Eoded 31 May 2025 Tot*1 2925 Totsl 2024 Fees and supplies 255.087 4.456 lJ90 254.567 8.349 950 Inierest on cash de￿its 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¢¢ StstYentertalD￿B (allowable for tsx) Bank char8e5 AuKJrtisation of devel￿￿1￿1 COS Dcpr¢ciation of f￿￿￿¢$ atyj finin8S Depreciation of offi¢e equipment Charitsbl¢ kntions ACc￿￿¢Y fees Independeni exaMi￿S fr¢ Le8al a￿j Fr0f￿J0na] fees (3J13) (4881 (3,079) {3.659) (285} (1.632) {990} 135) {990) {262.935 253.152) P4¢ 19