REGISTERED COIIPAI%Y liUfvIBER: IJ64711940 (England and Ivales) RF.GISTERF.D CH.tRITY NUfvIBF.R: 1125579 EPOIITOF THETR EE Fliy CIAL STATEMEhTS FOR TH AR EIYDED 31 DECENIBER202 FOR DISPENSAIRE FRANCAISSOCIETE FRANCAISE DE BIEYFAJSAYCE FRENCH CLIIYIC AND FREN BEYEVOLENT SOCIETh COMPANY LIMITED BY UARAI%TEE Sicin Richards Chartered Accouniants 10 tA￿lIon MLWS Paddingi4)ll W2 IHY DI PENS IRE FIL4,YCAI&SOCIETE FRA.NCAISE DE blE.NFAISAt%CE FREICH CLIYIC AND FRENI CH BENEVOLENT SOCIETY CONTENTS OF THE Flh'ANCIAL STATENIENTS for ¢he Yt*r Ettdtd JI Detemb¢r 2025 Page Report ol the Trnstees INdtptAdemi Exarniner's Report Si*ttment of financial ActiTrilie5 Stit¢m¢nt •f Flna*¢lal Posltlo* Noies to ihe Fh*n¢ial Stateme•ts DetJill¢d St*ttmeA¢ of FSna#el*l Aetlyldes 18 to 19 DISPENSAIRE frRAIYCAIS- TE FRANCAISE DE BIETr*FAISA.YCE FRENCH CLINIC AND FREN BEI)EI'OLEliT SOCIETY REPORT OF THE TRUSTEES for iht Ye*r Ended 31 December 2025 The trnstccs who are also directors of thc charit). for thc puw of the CompJDic5 Aci 2006. prcsent Ihu"r rcpon wilh Ihe linancial stal¢ments of the ¢hariiy for the year ended 31 December 2￿5. The trustees hai¢ *h)pted lh¢ pro%i%ioTk% or A¢¢ountin¥ at)d Reporting by ChaTities. Stalement of Recommended Praciice applicable 10 ¢harilies Preparing Iheir aLruunls in accordancc wilh Ihc Financial RerA)rting Standard aN)li¢able in Ihe UK aml Republic of Iicland IFRS IQ21 Icffcelivc l January 20191. 0￿ECTIVEs AND ACTIVITILS ObJetiive% gnd aims The Dispcnsaire Frartrais - s￿lett Fr4n[ai5c dc BicnfaisanLC Lares for Ftenth and FTcnch S￿aking pcoplc in Treed. whciher mcdic21. social andlor financial n¢¢d. This stspp)rt is proi'iing any 01 dutlls. to which Ihc ￿1]dance is relLvani Pa¥e I DI PEi%SAIRE FRAkYCAIS-SOCIETE FRAICAIS DE BIENFAISANCE FRENCH CLIliIC AND FREYI CH BENEIIOLENT SOCIETY REPORT OFTHE TRUSTEES for the Year Ended 31 Drtembtr 2025 ACHIEVEMENTS AND PERFORMANCE Review of the Year Durin¥ 2025, the Disp¢Thvir¢ provided ex￿ medical setvices k) those FrEnch aiid Frencli 5peakiiig paiienis ivho for variou5 ￿450￿S such a5 an inabilily ￿ spcak EThB1￿ or a lack of uThJer5tandin8of thc NHS hav¢ diificulty acC¢￿ing NHS %ervice%. Thl nuinbcr of consiilialiuns LoniinuLJ 10 (kcwcasc in 2025 ai 987 froin l.fy45 in 2024. rcflLYtiThg rcdilrL￿ dcm¢ind froni the Frcnih speaking community dnd tonfimiing th¢ Lhange of Ihis p)pulalion folloiving Brcxii. Thc fall i d¢mand for GP ¢onsvliaiions hod a kno¢k-on ¢ff¢ci on Ihc Icvel of S￿la11515. consulialions. Thc numbcr ofpsychology- related visils dec11r￿d as well lo 382 compared 10 532 ihe year befo￿. in¢lurting 12 visits to the youth ¢lini¢ compaied lo 31 in 2024. Th¢ numb¢r or fr¥¢ ¢onsul¢aiit>ns r¢¥h¥xi 116 in 2025 185 in 2024. Thc Dlspcn￿lrL rLn￿l￿S LomniillLd io providing aL¢L*¥ li) totL la tw4t vuln¢r4blc such as a*yluffl ￿kerS and has con1iii￿ed in support ihe Rifug¢¢ C¢nir¢ at Nolrc Damc d¥ Frallr¢. Thc social actiyiiy on Ihc oihcr haiid was rcinforccd as thc number of sotial voluiilrtT5 Incrca5cd to 26 from 14 Ihc ycar before. Dllrtn¥ 2025, they provided sUp￿n w isolated elderly people and or¥anised activilies for tho%e in need of social support. Th¢ Senior Club has giown from 23 10 60 ￿pIC ovcr thc ycar. who panicipared in an increased numb¢r of cvents al UUT pfcTlli5C5 Jnd outin¥5. The Dispen$￿71re alw conLiJil￿ 10 hL.Ip 16 people in prn*xrious siiudiion wilh a r¢gulaT finathLial allowaiicc. whilqi crgcnLy assisianLC w'as providtd 10 29 pc4wle. this min% TC50urces for ihe year of£190.05512024.. 260.1821. The dccTcasc is fflainly duL lo lowerdw￿l)o￿S for 2025 as thc prior year bcncflicd from the pruceeds ofour hiertni)I gal dinncr. Expendiiur¢s w¢r¢ siabl¢ in 2025 ¥5. 2024. Thr slatcnicnl or rlnancial posilion shois'8 a Satisfactory level with unrestrici¢d funds amouniing lo £3.238.054 12024.. £1.222.1211. Inve51ment pollcy Thi inv¢slm¢nl assets arc marketsbk fuwTKiaJ iTrSlruments. which arc considered io bc low risk. Th¢ siw¢tur¢ of Ihc portfolio aims al gcneraiing incomc and at prcscr¥'ing irs long-lcnn ialuc. Thc seltttion ofinvesimenis looks io integrate respon%ible investment criteria iii particular ex¢luding inv¢sunenis in Companies In the tobacco se¢ioi. Pa￿2 DISPENSAIRE FRAliCAJS-SOCIETE FRANCAISE DE BIENFAISAIN'CE FREYCH CLIINIC AND FREJNCH BEliEVOLEP4T SOCIETY REPORT OF THE TRUSTEES for the Ye*r Ended JI Deeernber 2025 FINAIYCIAL REVIEM, Re￿¥Ve$ policy Th¢ uiigin5 of Ihc DL5pcn5airc Franfais go balk to 1867 whcn French Hospital wn¢yJ in Lundon undiithc patronagc of QueLn ViLtori¥. Fiindcd by PTivatc and publiL fund& its %'wation w¥ iv providc fiple in hardship u'iih financial h¢lp and sUPPOrt_ With similar rnissions, the organisations worked c105¢1y (og¢ih¢r for tnany ycars. To dcvelop seJvi¢¢s, Ihc Twst¢¢s decided io join the 2 organisations and ihi$ tnerger was voted ort 3 June 2014. The Tntsiee5 of the French Benevolenl S¢Ki¢ly joined th¢ board of Trustces of thc D15pcn5airc Fra￿als and the chariry's nam¢ was Changed 10 Dispcnsairc FiJii¢ais-Sociclc Franraise dc Bi¢nfai5ancc IDF-SFBI. On 2 Febru41ry 2023. Ihe Trnsiees voied l) io amit)d the obj¢LI of ih¥ charily in parliciilar 10 include lis dclion% In t])L SOLial arca and 2) to adow ncw articlcs of association. ￿th a Yiew Io Lombining previous articl¢s with the incmorartdiii of association and, among oiher ihtngs w ¢lanfy th¢ t¢nure of lh¢ Tru￿ces. The Chair of Directors of Ihe Di$pensaire FrnnFais-kniétè FrdnFais¢ de BIenfa￿an¢e is elecred by the Trnsiee The Medical Cotntnitiee ifj composed of lh¢ h¢alth pmfessionals who prac1￿C ai Le DispCn￿Irc FTan¢2is. Il recTuiIs rellow health profLSSLonals aNI adviKs T￿￿le¢S mcdiral JnJUcrs. Th¢ So¢ial Committ¢¢ is ¢ompos¢d of th¢ vOlUnttt￿ organi5c homc visiisand a Llub for ¢ld¢rly. isvlaied people aThl give advic¢ and findncial 5uppon io youn8 pcoplc. The day 10 da J. management ot-Ih¢ Dispensaire F￿￿a1$.￿leIe Franpise de Bienfaisance is in ihe care of the Manager who ac15 in aca)rdanc¢ with th¢ dir¢ctiv¢s o(Ibe Chair of Dircctor5. Th¢ Disp¢nsair¥' F-rnn¢ai%-Sociilr de Bienfaisance is Loinmiiied io tnaking ils pr¢mises availabl¢ tooihcr Fren¢h Charilablc Or%anisations Wlih siniilar obJeciiv¢s. Thc namcs of the Trnsiees who s¢tv¢d during ihc yvar and up lo ihe dale of si8llLng thc accounty iogeth¢r ¥4'ith ih05c of the S¢Yr¢tary and relevant organisations. appear on page 4 of this rqx>rt. Information about thc charitycan bc found on its website ai ivwu._df.stb.org.uk. REFERENCE AND ADMINISTRATIVE DETAILS Registered C•mpa*y number 06470940 lE.ng1￿ Hnd Walc5) Registered Charity D￿mber 1125579 Reglsiered office 184 HainnicNnith Road Lvndon W6 7DJ Pa￿4 DI PF.I AIRE FK Al -SOCIETE FRANCAISE DE BIEP4FAISAf*CE FRENCH CLIliICAND FRENCH BENEifoLEYT SOCIETI. REPORT OF THE TiiugfEES for Ihe Ye4r Ended 31 Decemlxr 2025 Trustets B M G Charteris Con)pany Director Fomier Manager {resi8ned 4.2.25) Mr L H Debacker Conipany Diwtor Dr O LhopilalliEr MLdital D(*toi Ms F D M Mallcvays Formcr BankcT Ire578Trcd 14 10.251 E M C Maxwell ChilrtLYcd Ceriificd Aicounlani D H SIoLkley Forni¥r CompiLny Dir¥Kior {rL%ign¢d 30.4.25) Ms B M WillL2ms FomLr Companv DI￿1￿r DR L Munoz BargaLIos Ms J Lamirel Fuiid Nlanager Ms O Lombard Mourr¢ C d'AJi¥clin Conipany Director (resigned 14_10_25} O Ni¢i)lay DR S SLhiLilir Ms C Paliller Mi's E Chcrnictte J d¢ la Garde lapp)iiiicd 20.5_25) Salembien lappoithted 20 5.251 B Viort ¢k la Baiic lappoiiiied 20.5.251 Company Se£retary A Guilhard Ind¢pcndcnt Examlner Rolanda Hyams Sieiii RLchard% Charicrcd Accounianrs 11) London Mews Paddinglun LONDON W2 IHY Bankers CAF Bank Limiied 25 King5 Hill Wesl Malliny KL'ni ME19 4JQ Thi5 rcport has bccn prcparcd in acconlJnc¢ with thc wial proyisions L)fPart 15 of thc Lon)panics Act 2006 reldting io smThll companics. AppTov¢d by ordcr ofih¢ board of in￿le¢S on . and siwwd on bchalf by.. PaBe 5 **l�DEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DISPENSAIRE FRANCAIS-SOCIETE FR.\NCAISE DE BIENFAISANCE FRENCH CLINIC A�D FRENCH BENEVOLENT SOCIETY** **Independent examiner's report to the trustees of Dispensaire Francais-Societe Francaise De Bienfaisance French Clinic And French Benevolent Society ('the Company')** I report to the charity trustees on my examination of the account<; of the Company for the year ended 3 I December 2025. ## **Responsibilities and basis of report** As the charity'� trustees of the Company[(] and also its directors for the purposes of company law[) ] you arc res[p] onsible 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 arc not required to be audited under Part 16 of the 2006 Act and arc eligible for independent examination, I report in res[p] ect of my examination of your charity's accounts as carried out under Sectton 145 of the Charities Act 2011[(] 'the 2011 Act'[) ] In carrying out my examination **I** have followed the Directions g1\'en b[y ] the Charity Commission under Section 145[(] 5[) (] b[) ] of the 2011 Act. ## **Independent examiner's statement** **I** have completed m[y ] examination. **I** confirm that no matters ha\'e come lo m[y ] attention in connection with the examination giving me cause tu believe: - I. accounting records were not kept in respect of the Company as required b[y ] Section 386 of the 2006 Act[; ] or 2. the accounts do not accord with those records[; ] or 3. the accounts do not compl[y ] with the accounting re[q] mrcmcnts of Section 396 of the 2006 Act other than any re[q] uirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination[; ] or 4. the account,; have nut 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 Reportin[g ] Standard applicable in the **UK** and Republic of Ireland[(] FRS **I** 02[))] . **J** 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. Rolanda Hyams Stein Richards Chartered Accountants **IO** London Mews Paddington LONDON W2 IHY 16.06.26 Date: ............................................ . Page 6 DI PFINSAIRE FRAIYCAIS-SU IETE FRA)I CAisg DE BIEIYFAISANCE FREN, H CLINIC BEf4EVOLEYT SOCIETY STATEMENT OF FIliAiYCIAL AcfIviTIES II%CORPORATJNG INCOME AND EXPENDITURE ACCOUNT ar ded 31 December 202S 31.12.25 Unrestricled fuwjs 31 12.24 Total Note5 IP4COME AND ENDOWMEYTS FKOM DonJiions and l¢g*i¢s 74,686 137.119 Charliable aeiiyilies Medi¢al R¢¢eiws and Pati¢ni f¢¢s 12.207 19.051 Investment income IOJ.162 104012 Toial 260.182 EXPENDITURE O Raisin8 ￿ndS 35,161 41,969 Charltable *etivitie5 Chaiilabl¢ F.x￿nd1l￿rc 230.651 230,944 Other 1.645 996 Tol•1 267.457 273.￿9 Nel ¥ains on inVL¥Un￿)l$ 93J35 97.189 NET INCOME IS933 83.462 RECONCILIATION OF FUNDS Toial furwjs bro￿&h[ forward 3,22L12A 3.138,659 TOTAL FUNDS CARRIED FORM'ARD 323&054 3.222 121 The notes forn) pan of thcse financial siatements Page 7 DJSPENSAIRE F NCAI&SOCIETE FRAICAI DE BIENFAISAP*'CE FREN H CLINIC AND FREJYCH BENEVOLEP4T SOCIETY REGISTERED NU)IBER: •6470940 srATEMEITOF FI]%ANCIAL POSITION 31 Deeembw 2025 31.12.25 Unrtstricted funds 31.1?.24 Total funds No*s FIXED ASSETS Tangibl¢ ass¢¢s li1v￿1n7¢￿lS 887,543 904.555 1,979.502 10 2935.589 2,884.057 CURRENI T ASSETS PrepJym¢nts and a¢¢rurd inromc Cash al bank 7.894 321.596 25,339 338,160 329,490 363.49(J CREDITORS Amounts falling due within one year 12 127,025) (25.435) NET CURRENT ASSETS 302.405 TOTAL ASSETS LLSS CUIUiENT LIABILITIES 3338,054 3.222.121 NET ASSETS 3.222.121 FUNDS Unrcsiricted furtds 13 3338.054 3.222.121 TOTAL FUNDS 3338,lJ54 3.222.121 Th¢ charithble ¢ompany i5 entitl¢d io ¢x¢mwi4)n fwom audit under SecLion 477 of the Cornpanic5 Act 2(K)6 for ihc ycar ended 31 DeL"cmbcr 2025. Th¢ m¢mb¢rs have not TequirLd the company to obtsin an audit of its fin2nrial *atcmcnts for ihL' y¢ar iJKlcd 31 D￿ernber 2025 in accordan¢¢ wilh Scciion 476 of the Cornpanies Act 21x16. The trnstees acknowledge their resrrf>nsibiliiies for (a) ensuring thai the charitable cornpany keeps ¥counlin8 records th* comply with Seclions 386 and 387 of Ihe Companies Acr 2(K)6 and preparing flnancial ￿81¢M¢￿1$ which give a rrue atMI fair view of Ihe Mate of afFair5 of the charilable company %kS al the end of each finanrial ycar and of its surplus or d¢fi¢ii for fdch financial y¢ai in accordancc wilh Ihc rcquircn)ents of Seciion$ 394 and 395 and which ￿hrrWIsC coinply wilh lh¢ requirernents ofthc Coti)panies A¢1 2006 rcloting In financial so far & appliiablc ￿ th¢ chariknblc coynpany. Ib Th¢ n(x¢s fonn part of thLse fin￿r￿la1 stalen￿ts Page 8 conlinud.-. 'SAIRE FRAN Als- OCIETE FRANCAISE DE BIEtIFAISANCE FREN'CH CLJNI D FREliCH EIThEVOLEIY T SOCJETY REGISTERED NUNIBER: 064711940 STATEhlENT OF FI.%ANCIAL POSITION- ¢owtlnwtd JI Dtctmber 2025 The5c financial siatem¢nis hav¢ prctAred in ac¢ordaK¢ with thc provisions applicabl¢ to charitable coinpanies subje¢1 10 the small eornpanies regime. Th financial siaici11 nts w¢rc approvcd and auilK)rised for issw by the Board of Truslccs and auihotificd (or is%uc on and iverc si8ncd ¢)n its bchaifby: E M C Maxwcll - Truslet O Nicoluy- Trusice Thc notes forni pan of these finJN¢ial stalemcnts Page 9 DISPEf*SAIRE FRANCAI&SOCIETE FRANCAISE DE BIEliFAI AIYCE FREI H CLINIC AND FRENCH BENEI'OLENT SOCIETY OTES TO THE FINANCIAL STATEMENTS for the Yt*r Emded Jl December 20Z5 ACCOUNTING POLICIES 51$ ofpr¢p•ring ih¢ 1Sn*A¢l*l st*temeAts The financial #atem¢nls of ihe chariiable company. wliich is a publi¢ ben¢fit eniity undei FRS 102. have been prepared in accordance wilh thc Chariiics SORP IFRS 1021'Attounting and Rcponing by Cliariiies.. Stalcment of ReL(}mmendL￿ Praciice appliLable io ¢hariiies preparing ib¢Jr ocL(?unis in accordJncc w'illi Ihc Fiilaiieial RLporihn8 Siandard appli¢abl¢ in lh¢ UK and Re￿Ib]I( of Iicland IFRS 1021 Icffcciivc l Jdnuary 20 IYI,. FinaThLLal Reporting Sianddtd 102'Thc Financial Rcporting Standard applicable in thc VK and R¢piiblJ¢ of Ir¢laTrJ' Ind Ihc Con)pani¢s Aci 2006. The financial slarcments havc bccn preparcd under ihc h￿tOrical cvsl convcnlion. with the excepti￿) of tnvestrnenls which are in¢lud¢d ai m¥kJ value. as modified by the revaluallon of certain dsset& Coing tOAter The a¢¢ounts have been prqmred on going corKLYn knis. The tru5*C5 Co￿der thai iherc ar¢ no maierial unccrtain¢ic5 i¢garding the chariLy'S abilily lo continue in operaiional ¢xisiwi¥i for thi forc.sceable fulurc. whiLh is io be 12 months fn)rn ihL date of approval of the finartcidl StsiLrneni L¢E#l Status of the ¢harity The Charity is a compony limited by guarartiee and has no share t￿lIa1. Liabiliry of each twsiee in ihe eveni of wit)ding.up is limited to £1. Income Inconie from renis is acc(ALnied fur in wriods in which il 1$ receivable and ihe chdrity b¢¢omc$ ￿li111¢d lo Il it)¢om¢. Dividends and irtiercsi, and ihe lax rrtolrrablc thercon. are brought into thc financial 5tatCTncnts whcll rcccivable. Granls are accounied for w'hen enriilemeni io the grani and ihe gtani is TtteivAble. Expendiethre Exp¢nditure is a¢L&unicd for on an arcwuab basis and is r¢co¥nised when IhL'rc is d le¥al constn￿lIvc obli¥alion lo pay foT Ihe expendilurc All costs havc be¢n direcily oitribuied io one of ihe fU￿lI￿nal Lai¢gorie% of Tcsources cxpended In the Statement of Financial Activiiics. Thc Charity is noi r¢gi$ieied for VA T and accordingly expendilurc is shown gr05s of urecoverable VAT. Tsnglble fixed Assets Tangible fix￿ assets are shown ai eom plus any inciden￿1 cxpcnses of acquisition less ac¢unJulaicd deprccialioii. DepTe¢ialion 15 applicd io the Buildings to wriie o(fthe cosi ov¢r a pcriod of SO years of Ihc estimaied rcbuilding COSI of £550.(￿ al thc Balanc¢ Sh¢¢i da￿. The ¢km¢nt r¢laLing 10 th¢ land in ihc iM>sl of Ihe Frecliold has niA hecn dcprecialed. Depre¢￿tion is cakulaicd io ￿Til¢ off (hc cosi of fixed asscls on a sirdight-linc basis over ih¢ir ¢xp¢ci¢d us¢f￿1 lives. The ra* of depreciation on medical cquiprncnt is IOY• pcr annum. and on oifice equipmcni at 25-33.33 /• per 311TiUm_ Taxation The ¢harity 1$ exempi from corpo￿lOn tax (ffi its chanlablc ac11vit￿ Fund aeeouniltsg General funds arc unre5¢ricied funds. which a￿ availdbl¢ fw usc ai ibe disLYciion of Tn￿ee$ in fUrtI￿ranLc of th¢ g¢n¢ral obJ¢¢tiv¢s of thc ¢harity. The maintenance furtd has bttn deslgnated by the Trusttts for the ￿t￿re mainienance of Ihe ￿]lding - see Note 13. The Designaied l+Und-Pto￿￿. and Inv￿mlY11S is an unrcsiriilcd fund reprcscnling the valut of piopcrty and inv¢$imcr)18. rKI of Ihe Iri'alualion Fund. This is invested for the long i¥mi dTKI Is nvl available for spcnding on day to day activiiies. Page 10 conlinued... DISPETriSAIRE FRAP4CAIS-SOCIETE FRAIYCAISE DE BIENFAISANCE FRE IP*lC AND FREIY BENEVOLENT SOCIETY NOTES T4) THE FINAYI CIAL STATEME%TS- c•Dtinued ror the Year Ended 31 Derember 2025 ACCOUNTING POLICIES-¢onlintr Inv¢slmeA¢s Invesimcrbts are included ai I￿)r marka ialue ai the year thj. Thc varialion IA the nthLI valu¢ ol inv¢stmenl% tracked in th¢ "wvaluation fund. as 'unrcalised gainlltsss" Upon IhL sale of r¢dempiion of Inv¢strn￿tS a -rcalised ¥al￿'10S$- ariscs from ￿ diff¢r¢n¢¢ h¢Lw¢cn rosl and mark¢i valu¢ {s¢¢ Notcs 10 arwj 131 At the same lime any historical Eainlloss pertaining to this assei in the "revaluation fimd" is c2n¢elled And itansferred to lh¢ General Fund15tt N(MeS 10 atld 131- Fln¥Jacial assets Thc charitrfs principal fiiuncial assets Consi￿ of ￿$h and cash cquivaknts and oihcr de￿Or5. Oiher debiors arc nivdSUTed iniiially ai Iran5a¢iion pri¢e and subwuenily ai anM)rtised tosi. FID9n¢ial lixbllldts and e4*1ty instrumxnts The charity's prineipal financial liabilities i￿l￿de ott*T ¢rediiors. and 4￿ru3]S which measured initially at Irdnsaction price and subs¢quenily ai amorti5cd c05t. Cash and cash tquiv#knis Cfjsh and Eash equivalents i]Klude c&sh in hand. deposils held at call wilh banks aJ¥J othEr shoTi-Icrni liquid Inv¢51menis, all of w'hich are availabl¢ foT us¢ by the charity unlcss othen4'ise s¢aied. INVESTMENT INCOME 31.12.25 31.12.24 R¢nis r¢¢¢ived Investment Inromc 40.845 62J17 39,245 64,767 1113.162 104.012 BAISING FUNDS InvtStmeMt m*n8gern¢nt ¢fjsts 31.12.25 31.12.24 Invesiinrni Managcment Fecs 16.456 16.366 Paxcll DISPF.N IRE FRANCAllS￿0c1ETE FIL4liCAISE DE BIENFAISAIYCE FRENCH CLINIC A,ID FRENCH BENEI'OLENT SOCIETY NOTLS TO THE FINANCIAL STATEME - eontinued ror Ihe Year Ended 31 Dett￿b￿ 2025 SUPPORT COSTS Goven)ance costs Chari12blc Exwndiiu Supporl cosls. in¢lu(iid in th¢ atrM)ve, are ￿ follow& Governance costs 31.12.25 Charitsbl¢ Expendilurc 31.12.?4 Total Examiners fees Ac£oiinlan¢y fees L¢gal fce$ 4,144 2J23 2.938 11,267 IOJ2 NET INCOMEI(EXPENDITURE) Net incom¢,'Icxpendiiure) is sthied afte¥ ¢haT8illV]l¢rediling)', 31.IL25 31.12.24 D¢pr¢¢iaiion . own¢d assets 16.931 TRUSTE&8' REMUNERATIOli AND BENI EFfTS Thcrc werL no Iruslees, rernuneralion or other b￿￿rIts for ihe year ended 31 Decemb￿ 2025 not for Ihc yC#T ended 31 De¢¢mber 2024. Tru$l¢¢$' ¢Jptn5 There were no In￿1¢¢> expet)ses paid for ihe year ended 31 ikcember2025 for tht year ended 31 De¢cmbcr 2024. STAFF COSTS The avLTd¥C monthly number of employe￿ thring ilje ycar as follows.. 31.12.25 31.12.24 Charily *aff No ctnploycc5 rcccivcd cmo1wlK￿ts in cxcc55 of £60.(KI). Pa￿ 12 coniinued_. DISPENSAIRL FRAI Al OCIETE FBANCAISE DE BIEf*'FAI ANCE FREN'CH CLINIC AND FR BENEVOLE￿ SOCIETY NOTES TO THL TrINANCIAL sfATEMENTS- tontiDwed for the Year Ended 31 De¢eMber 2025 COMPARATIVES FOR THE STATEMEYL T OF FIYANCIAL ACTIVITIES UnreslrLCted rul￿> INCOME AND ENDL)WMENTS FROM DonaiiotLS ind legacies 137.119 Chxrit•ble artivities MLdi¢al R¢c¥'ipts and Pati¢nt fcLS 19.051 Inv¢sim¢nt in¢om¢ 104.012 Total 260.182 EXPEVDITURE 014 Raising fvnds 41,969 Charitsble Exp¢ndih 2JO.944 Oiher 996 Total 273.909 Nct ¥ain5 inycslmcnts 97.189 NET INCOP*lE 83.462 RECON'CILIATION OF FUNDS Total funds brought forward 3.138,659 TOTAL FUNI)S CARIUED FORWARD 3.222 121 PaBC 13 onlinued. DISPEP¥SAIRE FRANcA[￿soClETE FRANCAISE DE BIEliFAISANCE FREYCH CLINIC AND FREN BENEVOLEf*T SOCIETY OT￿ TO THE FINAYCIAL STATEMENTS- for ¢he Ye*r E*ded 31 December 2025 TANGIBLE FIXED ASSETS Freeknld prDP¢rty Pl￿11 aiid machinery Totals COST Ai l January 2025 Addilions 90J84 270 ,194,999 270 Ai 31 Decem￿ 2025 91.154 .195 269 DEPRECIATJO Ai l January 2025 Charge for year 227.584 iU63 62J 5.019 290.444 Ai 31 tkcembei 2025 239J47 67J79 307.726 NET BOOK VALUE Ai 31 tkeember 2025 864.268 23.275 887.543 Ai 31 De¢¢mber 2024 876.531 904.555 io. FIXED A&srf INVESTNIENTS Listed iA¥estments Unlistcd Invcstm¢nis T￿a]S MARKET VALUE Ai l January 2025 AddLtion5 Disp05al$ Revaluations 1.937.099 37&43(1 {403322 95 42303 1.979,502 378.4JO {403,2221 93 J36 2,169) Ai 31 December 2025 LI￿7.812 NET BOOK VALUE At 31 December 2025 40.234 At 31 Deccmbcr 2024 1.937.099 42.403 1,979.502 CO￿ or valuation ai 31 Ikcember 2025 is re[￿esented by.. Listed vtsimtlli$ Unli51ed knveslments Tolals Valuaiii)n in 2021 Valuaiion in 2022 Valuatton in 2023 Valualion in 2024 Valualion in 2025 Cost 245,536 (224.489 76.414 110,651 83,843 248.036 {229.8201 80,105 111.783 81.674 1,756.268 15,331> 3,691 1.132 (2.1691 40.411 D07 812 4Q234 2.lJ48.046 Pa￿ 14 coniinucd.. DI PLN Al FRAYCAIS-SOCIETE FRAYI CAISE DE BIEYI FAISAliCE FRE,YCH CLlTr*l AID FRE.%CH BENEVOLEIITSOCIETY J¥OTES TO THE FINANCI.4L STATEMENTS- ¢ontiAued for the Year Ended 31 December 21125 CASH AT BANK 31.12.25 Toial funds 31.12.24 Toial t￿oSIt wilh Inve51meni Managws Bank a¢¢ouni CAF l y￿r fixed tcr CAF 60 sknWbr￿k sayings Cash Jn Hand 26,814 203,056 12,914 98.348 138.161 88.590 147 91,512 214 Totsl 321.596 338.160 12. CREDITORS: AfvIOUNTS FALLING DUE WITHIli ONE YEAR 31.1125 31.12.24 (Xher creditors Dcfcrrcd income Accru￿ ¢xpcns¢s 4JJO 3,Q14 19.681 6,660 18.775 27.025 13. MOVEMENT IN FUNI DS Nei movemcnl in fllnth Trans(¢rs b¢iween Ai 31.12.25 Al 1.1.25 Unresirkned funds General fund 3465•7 Revaluation Fund 210,103 Maintcnanct Fund 19,581 Desi¥naied Fund-Property and Invcsimcnis ￿04$ 930 177.402 93J36 46.034 111.661) {8.980) 25 93 315.139 291,778 10,61MI 2.620.537 3.222,121 15.93J 3.238.054 TOTAL FUNDS 15.933 3238,054 Nct movement in funds. I￿l￿ded in thL' abov¢ arc as follows". Incorning Gains aJHI losses Movcnxnl in funds expended u￿restricted funds Gciieral fund Revaluation Fund MainienaiKe Fund 190 (267.4S7) (77,41121 93J36 93.335 267.457 93J35 15.933 TOTAL FUNDS 190.055 267 457) 93.335 Page 15 DISPLNSAIRE FRAYCAI IETE FRAJ¥CAI DE BIEJYFAISANCE FREYCH CLINIC AID FREIYCH BE￿Ev0LE￿T SOCIETY NIJTES TO THE FINANCIAL STATEMEIlTS- eOThtIn￿ed for ihe Year Ended JI Dttember 2025 13. MOVEMENT IN FUNDS- coOti•￿ed Ctsmp•r*tlv¢$ for moyomttst IN fuDds Net mov¢m¢ni ID fiinds Ttan5f¢T$ b¢twt¢E) funds Al 11.12.24 AL 1.1.24 UDrtstrictcd funds G¢n¢ral fund R¢valu21iort Fund Maintenance Fund Designaied Fund-Propetty and Investments 356,937 98J20 42.825 2.640.577 {13.728) 97.189 3.298 14.594 23,2451 5.353 346.507 21U.103 19.581 2,615 930 3.138.659 83.462 3.222.121 TOTAL FUNDS 3.138.659 83.462 3.2?2 121 CompOTaiive nel movemthi iii lurtLi*. Inclth in the aboi'e aw as follows.. Incotnin8 rcsowce$ Rcsources ¢xpendcd Gains and ss¢s Mov¢m¢ni it) funds Unrostrittod fuffjd$ General fund Revaluiiion Fund Mainlcnancc Fund 260.181 {273.S¥)9) 113,728) 97.189 97.189 260.182 {273.9091 97.189 83.462 TOTAL FUNDS 260.182 1273.909) 97.189 83,462 A current ycar 12 months and prior year 12 inonihs combincd position is as follows.. Net movanent in furmts Transfers between fvnds At 31.12.25 At 1.1.24 Unrestricted funds GeneTal fund Revalua¢ion Fund MainlcnatKc Flir Designaied Fund-Property and InveStn￿n￿ 356.937 98.320 42.825 1640.5 (91.130) 190.525 49.332 2.933 132.225) 20.040) 315,139 291,778 10,61K> 2.620,537 3.138.659 99.395 3.238,054 TOTAL FUNDS 3.138.659 99,395 3.238,054 Pa¥c 16 ontinu¢d... DISPENSAIRE FRAINCAIS-S IETE FRANC.41SE DE BIEIYFAISANCE FREYCH CLINIC A.ND FREJYCH BEIYEVOLEYT SOCIETY NOTES TO THE FINANCIAL STATEMEITS- £ontinu¢d for the Ye*r Ended 31 Deeember 2025 13. MOVEIIIENT IN FUYDS- ¢ontlnthe A curreni y&ir 12 months and prior year 12 rIM￿thS combined net moiemeni in funds, in¢luded in the above are os follow5.. ResouTC¢S 50urrLry cxrKndcd Gains and losses Mo%'¢niit)I trn fllrtds Vnrcs¢rlc¢ed fwnds General fund R¢valualion Fund 450.236 (541.366) {91.130) 190525 190524 450.237 541.366 190.524 99.395 TOTAL FUNIYS 450.237 541J66) 190.524 99.395 Rev*lu4tion Fund Thc revalualion fund trdcks- the fluciuai*on in ma¥k¢t value of ihe Lnv¢sthienis An adjustmenl is made iu ihe Revaluaiion Fund for inv¢Mm¢nis disptss¢d of duting thc Current ycar by cancelling cumulative unrLalis¢d gaiii andlor loss Ihat has a pievious p¢ri(KJ. The gain on hisionc cost is Irdnsf¢rr¢d 10 th¢ G¢rbernl Fund. Thc balan¢¢ on the Revalualion Reserve Tcpre5cnts the accurnuiaitd ￿realiSed gains on ¢ll￿nI holdings of Invcstmcnts. Maintenance Fund Th¢ Trnstees hav¢ mad¢ Ihe de¢ision ￿ CTea* a Maintcnancc Fund to which an amouni wryll be allocaicd each yeai as iequircd oul ofthc annual surplus to creaie a fund for luturL' maint¢nanc¢ ofihe buildin De5jgllated Fund This is the Prop¢Tty and Investm¢nts Fund h¢ld for a long Icwm and is not available for spending day io day activities. 14. RELATED PARTY DISCLOSURES There WCTe no relaied party trat￿ctIonS for the year etykd 31 De¢enkn 2025. 17 PEliSAIRE F I%CA S-5()CIETE FRANCAISE E BIENFAISANCE FREYI CH CLINI CH BENEVOLENT SOCIETY DETAILED STATEMENT OF FIYANCIAL A￿1VITIEs for the Year Ended 31 December 2025 31.12.25 31.12.24 INCOME AND ENDOWMENTS Dongtlons #nd lega¢les S￿ns0T$hIPs artd Donalions Fuiid raisin Prenih Govcrnmcni Gran 43.J78 63.468 43.500 30.151 31J08 74.686 Ixvestment Sncom Rents re¥esved Inyesimeni Income 40345 62 J17 39,245 64,767 t03.162 104,012 Charltablt activlde5 Medical Rtteipts and Parieni fees 12207 19,051 Total Ineomkng rewmrtts 19•,055 260,182 EXPENDITURE Ral$ing doA*lions and legafie5 Social Allowance 14552 18.853 Other trgdlng 8¢tlYlties Outpaiienf and M¢di¢81 Expendittwe 4.153 6.750 lxvtstmtoi m#Tragemenl co515 Invesinieni Management Fees 16.456 16.366 Charltable attivities Salarieq PeThsions Business Tales and wostc Insurancc Lighi and heat Telephone P051age and slarion¢ry Website and Advcrtising Hire of equipment R¢pJirs CILanin8 MisicllanLOUS expensc Training Maintcnanc¢ Scrvicc Coniracts ca￿l¢d forward IZ8.194 889 IlJ25 10.119 5.194 116.654 1.124 10.785 10.157 6,592 5.598 1.129 2,483 604 23.246 8.982 724 8.215 3.857 200.150 1.881 946 &980 8.193 702 &983 &298 197.226 This page &>es fomi parl orth¢ statylory financi￿ staictncnis Pag¢ 18 DISPEh'SAIRE Tr-RA AE CIETE FRA)CAISE DE BIENFAI ATr4CE FRENCH CLINIC AND FREN BENEVOLENT SOCIETY DETAILED STATEMENT OF FIYA)CIAL AcfiviTIES for iht Year Euded 31 Decembtr 2025 31.12.25 31.12.24 Charitable activitie Broughi forward Fundraisin Clinical expenscs Improvcnienis 10 pr0￿MY Plant and machinery 197,226 4,497 379 12263 5.019 2(K).1S0 1,437 1.606 12.246 4.685 219J84 220.124 Othér B#rtk char8tS 996 Support cosls CovtrN*nt¢ ¢ost$ Examiners fees Aecounianey f¢es Lcgal fces 4JfA) 4.144 4.8(K) 2,938 10.820 Total resouTces ¢xpcndcd 267.457 273,909 Net expendilure 13.7271 This pag¢ thes t￿¢ fm pam of the Sta￿lory financial statcm¢nts PJgc 19