REGISTERED COMPANY NUMBER: 03763700 (England and Wales) REGISTERED CHARITY NUMBER: 1113773
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2025
for
ALLIANCE FRANCAISE DE LONDRES LIMITED
ALLIANCE FRANCAISE DE LONDRES LIMITED (REGISTERED NUMBER: 03763700)
Report of the Trustees for the Year Ended 31 August 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
The charitable company's objectives during the year were the advancement of the education of the public in French language, French literature, and French culture, aiming for an enriched dialogue between cultures and a sharing of values. These objectives are achieved by providing French language courses in London taught by qualified French nationals and by providing support and coordination to programmes of cultural activities around French or cross-cultural topics organised by affiliated cultural groups.
STRATEGIC REPORT
Achievements and performance
Income from teaching has not recovered, continuing the post pandemic trend exacerbated by economic factors.
Financial review
The company continued to draw on reserves as activity has not returned to pre-pandemic levels.
Principal risks and uncertainties
Students report cost of living concerns as affecting their ability to pay for courses and this does not look likely to change in the near future. That London is increasingly expensive, particularly rents, is affecting the pool of suitably qualified tutors.
Future plans
The Alliance will continue to develop historical research and cultural projects but teaching French appears no longer be viable.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company as defined by the Companies Act 2006.
Organisational structure
The board is closely involved in all policy decisions both at board level and in various ad-hoc committees.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
03763700 (England and Wales)
Registered Charity number
1113773
Registered office
6 Porter Street London NW1 6PU
Trustees
R M Fairbairn Dr C M L Gilling-Smith Dr C Hug G A Smith
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ALLIANCE FRANCAISE DE LONDRES LIMITED (REGISTERED NUMBER: 03763700)
Report of the Trustees for the Year Ended 31 August 2025
REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary R M Fairbairn
Independent Examiner
BDA Associates Limited Chartered Accountants Global House 1 Ashley Avenue Epsom Surrey KT18 5AD
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:
........................................................................ G A Smith - Trustee
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Independent Examiner's Report to the Trustees of Alliance Francaise De Londres Limited
Independent examiner's report to the trustees of Alliance Francaise De Londres Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (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 the Company 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.
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
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
-
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.
Rajesh Amin FCA The Institute of Chartered Accountants in England and Wales
BDA Associates Limited Chartered Accountants Global House 1 Ashley Avenue Epsom Surrey KT18 5AD
Date: .............................................
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ALLIANCE FRANCAISE DE LONDRES LIMITED
Statement of Financial Activities for the Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM Charitable activities 3 Promoting French language and culture Investment income 2 Other income Total EXPENDITURE ON Charitable activities 4 Promoting French language and culture NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 125,313 26,616 - 151,929 663,777 (511,848) 1,921,795 1,409,947 |
Restricted fund £ - - - - - - - - |
31.8.25 Total funds £ 125,313 26,616 - 151,929 663,777 (511,848) 1,921,795 1,409,947 |
31.8.24 Total funds £ 184,214 34,249 989,240 |
|---|---|---|---|---|
| 1,207,703 | ||||
| 700,394 | ||||
| 507,309 1,414,486 |
||||
| 1,921,795 |
The notes form part of these financial statements
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ALLIANCE FRANCAISE DE LONDRES LIMITED (REGISTERED NUMBER: 03763700)
Statement of Financial Position 31 August 2025
| Notes FIXED ASSETS Tangible assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 14 Unrestricted funds TOTAL FUNDS |
Unrestricted funds £ 4,316 22,279 1,419,715 1,441,994 (36,363) 1,405,631 1,409,947 1,409,947 |
Restricted fund £ - - - - - - - - |
31.8.25 Total funds £ 4,316 22,279 1,419,715 1,441,994 (36,363) 1,405,631 1,409,947 1,409,947 1,409,947 1,409,947 |
31.8.24 Total funds £ 5,475 15,224 1,936,221 1,951,445 (35,125) 1,916,320 1,921,795 1,921,795 1,921,795 1,921,795 |
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. G A Smith - Trustee
The notes form part of these financial statements
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ALLIANCE FRANCAISE DE LONDRES LIMITED
Statement of Cash Flows for the Year Ended 31 August 2025
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash used in operating activities Cash flows from investing activities Purchase of tangible fixed assets Sale of tangible fixed assets Interest received Net cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
31.8.25 £ (542,123) (542,123) (999) - 26,616 25,617 (516,506) 1,936,221 1,419,715 |
31.8.24 £ (560,280) (560,280) (1,239) 2,089,240 34,249 2,122,250 1,561,970 374,251 1,936,221 |
|---|---|---|
The notes form part of these financial statements
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ALLIANCE FRANCAISE DE LONDRES LIMITED
Notes to the Statement of Cash Flows for the Year Ended 31 August 2025
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Profit on disposal of fixed assets Interest received (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash used in operations |
31.8.25 £ (511,848) 2,158 - (26,616) (7,055) 1,238 (542,123) |
31.8.24 £ 507,309 5,459 (986,006) (34,249) 592 (53,385) (560,280) |
|---|---|---|
2.
ANALYSIS OF CHANGES IN NET FUNDS
| Net cash Cash at bank and in hand Total |
At 1.9.24 £ 1,936,221 1,936,221 1,936,221 |
Cash flow £ (516,506) (516,506) (516,506) |
At 31.8.25 £ 1,419,715 |
|---|---|---|---|
| 1,419,715 | |||
| 1,419,715 |
The notes form part of these financial statements
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ALLIANCE FRANCAISE DE LONDRES LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Fixtures & equipment - 33% on reducing balance
Depreciation has not been provided on the freehold property on the grounds of immateriality due to a long useful economic life and a high residual value. The company has a policy of regular repair and maintenance, charged to the profit and loss account, so that the asset maintains its performance standards. Where depreciation has not been charged, and in accordance with FRS 15, the trustees carry out an impairment review at the end of each accounting period.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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ALLIANCE FRANCAISE DE LONDRES LIMITED
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL INCOME AND ENDOWMENTS FROM Charitable activities Promoting French language and culture Investment income Other income Total EXPENDITURE ON Charitable activities Promoting French language and culture NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 11. TANGIBLE FIXED ASSETS COST At 1 September 2024 Additions At 31 August 2025 DEPRECIATION At 1 September 2024 Charge for year At 31 August 2025 NET BOOK VALUE At 31 August 2025 At 31 August 2024 |
ACTIVITIES Unrestricted funds £ 184,214 34,249 989,240 1,207,703 700,394 507,309 1,414,486 1,921,795 |
Restricted fund £ - - - - - - - - |
Total funds £ 184,214 34,249 989,240 1,207,703 700,394 507,309 1,414,486 1,921,795 Fixtures & equipment £ 35,219 999 36,218 29,744 2,158 31,902 4,316 5,475 |
|---|---|---|---|
| & |
continued...
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ALLIANCE FRANCAISE DE LONDRES LIMITED
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Course debtors Other debtors and prepayments 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Accruals and deferred income 14. MOVEMENT IN FUNDS At 1.9.24 £ Unrestricted funds General fund 1,921,795 TOTAL FUNDS 1,921,795 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 151,929 TOTAL FUNDS 151,929 Comparatives for movement in funds At 1.9.23 £ Unrestricted funds General fund 1,414,486 TOTAL FUNDS 1,414,486 |
31.8.25 £ 3,342 18,937 22,279 31.8.25 £ 7,284 5,184 23,895 36,363 Net movement in funds £ (511,848) (511,848) Resources expended £ (663,777) (663,777) Net movement in funds £ 507,309 507,309 |
31.8.24 £ 2,844 12,380 15,224 31.8.24 £ 448 5,282 29,395 35,125 At 31.8.25 £ 1,409,947 1,409,947 Movement in funds £ (511,848) (511,848) At 31.8.24 £ 1,921,795 1,921,795 |
|
|---|---|---|---|
continued...
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ALLIANCE FRANCAISE DE LONDRES LIMITED
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 1,207,703 1,207,703 |
Resources expended £ (700,394) (700,394) |
Movement in funds £ 507,309 |
|---|---|---|---|
| 507,309 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.9.23 £ 1,414,486 1,414,486 |
Net movement in funds £ (4,539) (4,539) |
At 31.8.25 £ 1,409,947 |
|---|---|---|---|
| 1,409,947 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,359,632 | (1,364,171 ) | (4,539) |
| TOTAL FUNDS | 1,359,632 | (1,364,171 ) | (4,539) |
Included in total funds are nine £1 ordinary shares in issue. The trustees have no beneficial interest in the issued share capital.
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
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