2023-05-31-accounts - Les Crocodiles

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Charity Number: 1158669

Les Crocodiles

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD 1[ST] JUNE 2022 TO 31[ST] MAY 2023

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

I.	TRUSTEES REPORT ............................................................................. 3
1.	OBJECTIVES AND ACTIVITIES .............................................................................................. 3
2.	ACHIEVEMENTS AND PERFORMANCE ................................................................................ 3
3.	FINANCIAL REVIEW ............................................................................................................ 4
4.	STRUCTURE, GOVERNANCE AND MANAGEMENT .............................................................. 5
5.	REFERENCE AND ADMINISTRATIVE INFORMATION ........................................................... 7
6.	TRUSTEES’ RESPONSIBILITIES ............................................................................................. 7
II.	INDEPENDENT EXAMINERS REPORT .................................................. 9
III.	STATEMENT OF FINANCIAL ACTIVITIES ............................................ 10
IV.	BALANCE SHEET ............................................................................... 11
V.	NOTES TO THE FINANCIAL STATEMENTS ......................................... 12

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

I. TRUSTEES REPORT

1. OBJECTIVES AND ACTIVITIES

Charity Objectives

To advance the education for the public benefit by teaching the French language and French culture, heritage, and history to children in East and North London and to adults through the provision of after school, weekend and holiday classes and through organising events open to the general public as the trustees shall determine.

Les Crocodiles organisation offers to all French speakers and Francophiles, tuition in French for adults and children aged between 6 months and 14 years old. Les Crocodiles also provides access to its library, with a choice of more than 2,000 books and magazines in French.

Public Benefit

The Trustees consider that the activities undertaken, offered at no or minimal cost, provide benefit to the public and confirm that in exercising their powers and duties, they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission and have complied with their duties under Section 17 of the Charities Act 2011.

2. ACHIEVEMENTS AND PERFORMANCE

On 12th of November 2022, Makila Nsika Nkaya joined the charity as a Trustee, her experience in teaching and within the Charity is strengthening the Board. The rest of the Board remains the same.

We did increase our School Administrator’s wage, more in line with market rate and her task is now including the DBS Check process.

We added 2 new paid positions:

Head Teacher with a yearly salary of £6,510, this is providing the Charity a more adequate and a long-term solution to support the needs of the ever-growing number of students.
Gate security with a yearly cost of £1,440, this is providing the Charity a much better control inside the school and increasing our safeguarding.

Thanks to Flam grant, the Charity was able to provide to the students Theatre activities during Saturdays. This was followed by an end of the year theatre show that all students and parents could assist.

During the School year 2022-2023, the charity welcomed 206 students.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

Student Registrations

----- Start of picture text -----
211
206 206
196
186
181
173
146
80
52
36
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
----- End of picture text -----

A fuller account of Les Crocodile’s activities can be found on the website www.les-crocodiles.org.

3. FINANCIAL REVIEW

Financial Results

Overall, we made a surplus of £24,035 which together with transferred funds of £46,893 from the previous period has left us with total funds of £70,928. In 2021/2022, Les Crocodiles had a profit of £7,595. In 2019/2020, Les Crocodiles had a profit of £696.

Full details of the results for the year are as shown in the Accounts.

Reserves Policy

In respect of unrestricted reserves, the Trustees believe that they need to hold the equivalent of 6 months’ turnover for the school year 2023–2024 to cover any exceptional circumstances e.g. another pandemic, an unexpected need to relocate school premises, an unexpected increase in school premises rental etc.

Based on our budget for the school year 2023–2024 of an unrestricted income of £91,875 this would require us to be holding some £45,000. Our unrestricted reserves were £67,689 at year end. This surplus of reserves which is mainly due to better-than-expected recovery after Covid allows us to expand our planned expenditure which is discussed further below in the Strategic Development section.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

4. STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Les Crocodiles was established as an Unincorporated Association on 14[th] September 2009 with its governing document being its Constitution.

As of 25[th] September 2014 , Les Crocodiles became a CIO, registered at the Charity Commission under the Charity Number: 1158669.

Trustees

During the period the Management Committee Members were:

Camille Blateau (Chair)
Nicholas Ryan (Treasurer)
Martina Larkin (Secretary)
Olivier Somsay (Trustee)
Makila Nsika Nkaya (Trustee)

All trustees are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. New Management Committee Members are supported by the existing Management Committee Members.

Organisation Structure and Decision-Making Process

The overall management and control of the Charity rests with the individual members of the Management Committee. At the first Committee meeting following the Annual General Meeting at which the newly elected members of the Committee are elected they shall choose from amongst their number the members who will act as Chair, Treasurer and Secretary.

Risks and Internal Control

The Management Committee has overall responsibility for ensuring that the charity has appropriate systems of control, both financial and operational. These systems are designed to provide reasonable, but not absolute, assurance against material misstatement or loss.

Strategic Development

Short-term objectives:

Using surplus funds to tackle inflation: expanded costs -mainly our renting facilities- and to increase teacher, teaching assistant and administrator payments.
Expend recruitment of volunteers to help the running of the charity on Saturdays.
Further expanding the number of trustees to reduce workload of individuals and to minimise over-reliance on any single person.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

Medium-term objectives:

Opening a paid position for Librarian

On a longer term, we aim at:

Finding a long-term solution for the Library, a key part of the Charity. Renting a dedicated space or building our own shed.
Increasing the numbers of classes, many students are joining us and the Charity will potentially need bigger facilities.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

5. REFERENCE AND ADMINISTRATIVE INFORMATION

BUSINESS ADDRESS

Les Crocodiles

Flat 1203, Moro Apartments

22 New Festival Avenue

London E14 6FT

BANKER

Santander

Sort code 09-01-28

Account number 82965461

INDEPENDENT EXAMINER

Shabir Djakiodine

Euro Accounting ltd 25 Station Road, Kings Heath

Birmingham B14 7SR

6. TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law and Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and applications of resources of the charity for that year.

In preparing these Financial Statements, the Trustees are required to:

Select suitable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make judgements and estimates that are reasonable and prudent

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures and disclosed in the Financial Statements and
Prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the Financial Statements comply with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on 21[st] Mar 2024 and signed on their behalf.

Chair Camille Blateau

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

II. INDEPENDENT EXAMINERS REPORT

Please refer to document on following page.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

III. STATEMENT OF FINANCIAL ACTIVITIES

For the year 1[st] June 2022 to 31[st] May 2023

Note Incoming Resources Generated Funds Voluntary Income 2 Investment Income 3 Activities 4 Total Resources Expended Fund Generation Costs 5 Activities 6 Total Net Movement Carried Forward Total Carried Forward	2023	2022
	Unrestricted Funds Restricted Funds Total Funds £ £ £ 84,148 0 84,148 54 0 54 9,178 16,080 25,258	Total Funds £ 75,374 3 7,503
	93,380 16,080 109,460	82,880
	4,236 0 4,236 68,348 12,841 81,189	1,208 74,077
	72,583 12,841 85,425	75,285

	20,796 3,238 24,035	7,595
	46,893 0 46,893	39,298
	67,689 3,238 70,928	46,893

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

IV. BALANCE SHEET

As at 31[st] May 2023

----- Start of picture text -----
2023 2022
Note £ £ £ £
Fixed Assets
Tangible Assets 7 0 0
Current Assets
Debtors and Accrued Income 8 58
Cash at Bank and In Hand 9 71,285 47,216
Total Current Assets 71,194 47,216
Current Liabilities
Creditors: Falling due within 1 year 10 415 323
Net Current Assets 70,928 46,893
Total Assets Less Liabilities 70,928 46,893
The Funds of the Charity 11
Unrestricted Funds 67,689 46,893
Restricted Funds 3,238 0
Fixed Asset Reserve 0 0
Total Funds 70,928 46,893
----- End of picture text -----

Approved by the Trustees on 21[st] Mar 2024 and signed on their behalf by

Treasurer: Nick Ryan

Chair: Camille Blateau

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

V. NOTES TO THE FINANCIAL STATEMENTS

1. Accounting Policies

a. Basis of Preparation

These The financial statements have been prepared in accordance with 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 (FRS 102, effective 1 January 2015).

Les Crocodiles meets the definition of a public benefit entity under FRS102.

b. Incoming Resources

Donations, other forms of voluntary income and investment income are recognised as incoming resources when received. However, where the terms of a grant, gift or legacy have not been met, the income is deferred until it becomes due.

c. Resources Expended

Expenditure is recognised on a cash basis.

d. Tangible Fixed Assets and Depreciation

All assets costing more than £500 are capitalised and are stated at historical cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value evenly over its expected useful life, as follows

Computers: over three years commencing in the first quarter after payment
Fixtures & fittings: over five years commencing in the first quarter after payment

e. Description of Funds

The Unrestricted funds may be used for any purpose which complies with the organisations' aims and objectives.

Restricted funds are subject to specific conditions imposed by the donor(s).

The Asset Reserve represents the book value of all assets and are an unrestricted reserve.

f. Going Concern

After making enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

2. Voluntary Income

Membership Fees School Fees Tuition Fees Total	2023	2022
	Unrestricted Funds Restricted Funds Unrestricted Funds £ £ £ 5,000 5,000 69,237 69,237 9,911 9,911	Total Funds £ 3,270 72,104
	84,148 0 84,148	75,374

3. Investment Income

Bank Interest Total	2023	2022
	Unrestricted Funds Restricted Funds Total Funds £ £ £ 54 54	Total Funds £ 3
	54 0 54	3

4. Incoming Resources from Activities

Sale of Trike General Sales Food Stall Sales Donations Parapluie Flam Total	2023	2022
	Unrestricted Funds Restricted Funds Total Funds £ £ £ 716 716 8,010 8,010 452 452 16,080 16,080	Total Funds £ 1,224 695 695 483 5,101
	9,178 16,080 25,258	7,503

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

5. Fund Generation Costs

Miscellaneous Purchases Food Stall Purchases Class Materials Total	2023 2022
	Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 8.79 9 3,281 3,281 1,208 946 946
	4,236 0 4,236 1,208

6. Resources Expended on Activities

Teachers Teaching Assistants School Administrator Miscellaneous Expenses Recruitment Expenses Rent Travelling Printing Stationery Books, Magazines etc. Hosting Fees and IT Consumables Audit and Accountancy Fees Transaction Fees Subscriptions Training Costs Insurance Refreshments / Staff Welfare Total	2023
	Unrestricted Funds Restricted Funds Total Funds £ £ £ 32,800 2,931 35,731 5,981 5,981 11,548 3,065 14,613 715 3,850 4,565 345 345 12,712 2,237 14,949 118 118 16 16 214 220 434 430 430 930 538 1,468 620 620 1,275 1,275 131 131 48 48 267 267 197 197
	68,348 12,841 81,189

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

7. Fixed Assets

Net Book Value Purchases Accumulated Depreciation Total	2023	2022
	£ 0 0	£ 0 0
	0	0

8. Debtors and Accrued Income

Debtors Total	2023	2022
	£ 58	£ 0
	58	0

9. Cash at Bank and in Hand

Santander Current Account Santander Savings Account Paypal Cash in Hand Total	2023	2022
	£ 55,246 16,039 0 0	£ 24,859 15,985 6,371 0
	71,285	47,216

10. Creditors: Falling due within 1 year

Prepayments Creditors Total	2023	2022
	£ 145 270	£ 323
	415	323

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

11. The Funds of the Charity

Unrestricted Funds Restricted Funds Asset Reserve Total	Brought Forward Surplus Transfers Closing Balance
	£ £ £ £ 46,893 20,796 0 67,689 3,238 3,238 0
	46,893 24,035 70,928

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

Les Crocodiles

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD 1[ST] JUNE 2022 TO 31[ST] MAY 2023

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

I.	TRUSTEES REPORT ............................................................................. 3
1.	OBJECTIVES AND ACTIVITIES .............................................................................................. 3
2.	ACHIEVEMENTS AND PERFORMANCE ................................................................................ 3
3.	FINANCIAL REVIEW ............................................................................................................ 4
4.	STRUCTURE, GOVERNANCE AND MANAGEMENT .............................................................. 5
5.	REFERENCE AND ADMINISTRATIVE INFORMATION ........................................................... 7
6.	TRUSTEES’ RESPONSIBILITIES ............................................................................................. 7
II.	INDEPENDENT EXAMINERS REPORT .................................................. 9
III.	STATEMENT OF FINANCIAL ACTIVITIES ............................................ 10
IV.	BALANCE SHEET ............................................................................... 11
V.	NOTES TO THE FINANCIAL STATEMENTS ......................................... 12

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

I. TRUSTEES REPORT

1. OBJECTIVES AND ACTIVITIES

Charity Objectives

Public Benefit

2. ACHIEVEMENTS AND PERFORMANCE

On 12th of November 2022, Makila Nsika Nkaya joined the charity as a Trustee, her experience in teaching and within the Charity is strengthening the Board. The rest of the Board remains the same.

We did increase our School Administrator’s wage, more in line with market rate and her task is now including the DBS Check process.

We added 2 new paid positions:

Head Teacher with a yearly salary of £6,510, this is providing the Charity a more adequate and a long-term solution to support the needs of the ever-growing number of students.
Gate security with a yearly cost of £1,440, this is providing the Charity a much better control inside the school and increasing our safeguarding.

During the School year 2022-2023, the charity welcomed 206 students.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

Student Registrations

----- Start of picture text -----
211
206 206
196
186
181
173
146
80
52
36
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
----- End of picture text -----

A fuller account of Les Crocodile’s activities can be found on the website www.les-crocodiles.org.

3. FINANCIAL REVIEW

Financial Results

Full details of the results for the year are as shown in the Accounts.

Reserves Policy

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

4. STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Les Crocodiles was established as an Unincorporated Association on 14[th] September 2009 with its governing document being its Constitution.

As of 25[th] September 2014 , Les Crocodiles became a CIO, registered at the Charity Commission under the Charity Number: 1158669.

Trustees

During the period the Management Committee Members were:

Camille Blateau (Chair)
Nicholas Ryan (Treasurer)
Martina Larkin (Secretary)
Olivier Somsay (Trustee)
Makila Nsika Nkaya (Trustee)

Organisation Structure and Decision-Making Process

Risks and Internal Control

Strategic Development

Short-term objectives:

Using surplus funds to tackle inflation: expanded costs -mainly our renting facilities- and to increase teacher, teaching assistant and administrator payments.
Expend recruitment of volunteers to help the running of the charity on Saturdays.
Further expanding the number of trustees to reduce workload of individuals and to minimise over-reliance on any single person.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

Medium-term objectives:

Opening a paid position for Librarian

On a longer term, we aim at:

Finding a long-term solution for the Library, a key part of the Charity. Renting a dedicated space or building our own shed.
Increasing the numbers of classes, many students are joining us and the Charity will potentially need bigger facilities.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

5. REFERENCE AND ADMINISTRATIVE INFORMATION

BUSINESS ADDRESS

Les Crocodiles

Flat 1203, Moro Apartments

22 New Festival Avenue

London E14 6FT

BANKER

Santander

Sort code 09-01-28

Account number 82965461

INDEPENDENT EXAMINER

Shabir Djakiodine

Euro Accounting ltd 25 Station Road, Kings Heath

Birmingham B14 7SR

6. TRUSTEES’ RESPONSIBILITIES

In preparing these Financial Statements, the Trustees are required to:

Select suitable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make judgements and estimates that are reasonable and prudent

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures and disclosed in the Financial Statements and
Prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.

This report was approved by the Trustees on 21[st] Mar 2024 and signed on their behalf.

Chair Camille Blateau

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

II. INDEPENDENT EXAMINERS REPORT

Please refer to document on following page.

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

III. STATEMENT OF FINANCIAL ACTIVITIES

For the year 1[st] June 2022 to 31[st] May 2023

Note Incoming Resources Generated Funds Voluntary Income 2 Investment Income 3 Activities 4 Total Resources Expended Fund Generation Costs 5 Activities 6 Total Net Movement Carried Forward Total Carried Forward	2023	2022
	Unrestricted Funds Restricted Funds Total Funds £ £ £ 84,148 0 84,148 54 0 54 9,178 16,080 25,258	Total Funds £ 75,374 3 7,503
	93,380 16,080 109,460	82,880
	4,236 0 4,236 68,348 12,841 81,189	1,208 74,077
	72,583 12,841 85,425	75,285

	20,796 3,238 24,035	7,595
	46,893 0 46,893	39,298
	67,689 3,238 70,928	46,893

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

IV. BALANCE SHEET

As at 31[st] May 2023

Approved by the Trustees on 21[st] Mar 2024 and signed on their behalf by

Treasurer: Nick Ryan

Chair: Camille Blateau

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

V. NOTES TO THE FINANCIAL STATEMENTS

1. Accounting Policies

a. Basis of Preparation

Les Crocodiles meets the definition of a public benefit entity under FRS102.

b. Incoming Resources

c. Resources Expended

Expenditure is recognised on a cash basis.

d. Tangible Fixed Assets and Depreciation

Computers: over three years commencing in the first quarter after payment
Fixtures & fittings: over five years commencing in the first quarter after payment

e. Description of Funds

The Unrestricted funds may be used for any purpose which complies with the organisations' aims and objectives.

Restricted funds are subject to specific conditions imposed by the donor(s).

The Asset Reserve represents the book value of all assets and are an unrestricted reserve.

f. Going Concern

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

2. Voluntary Income

Membership Fees School Fees Tuition Fees Total	2023	2022
	Unrestricted Funds Restricted Funds Unrestricted Funds £ £ £ 5,000 5,000 69,237 69,237 9,911 9,911	Total Funds £ 3,270 72,104
	84,148 0 84,148	75,374

3. Investment Income

Bank Interest Total	2023	2022
	Unrestricted Funds Restricted Funds Total Funds £ £ £ 54 54	Total Funds £ 3
	54 0 54	3

4. Incoming Resources from Activities

Sale of Trike General Sales Food Stall Sales Donations Parapluie Flam Total	2023	2022
	Unrestricted Funds Restricted Funds Total Funds £ £ £ 716 716 8,010 8,010 452 452 16,080 16,080	Total Funds £ 1,224 695 695 483 5,101
	9,178 16,080 25,258	7,503

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

5. Fund Generation Costs

Miscellaneous Purchases Food Stall Purchases Class Materials Total	2023 2022
	Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 8.79 9 3,281 3,281 1,208 946 946
	4,236 0 4,236 1,208

6. Resources Expended on Activities

Teachers Teaching Assistants School Administrator Miscellaneous Expenses Recruitment Expenses Rent Travelling Printing Stationery Books, Magazines etc. Hosting Fees and IT Consumables Audit and Accountancy Fees Transaction Fees Subscriptions Training Costs Insurance Refreshments / Staff Welfare Total	2023
	Unrestricted Funds Restricted Funds Total Funds £ £ £ 32,800 2,931 35,731 5,981 5,981 11,548 3,065 14,613 715 3,850 4,565 345 345 12,712 2,237 14,949 118 118 16 16 214 220 434 430 430 930 538 1,468 620 620 1,275 1,275 131 131 48 48 267 267 197 197
	68,348 12,841 81,189

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

7. Fixed Assets

Net Book Value Purchases Accumulated Depreciation Total	2023	2022
	£ 0 0	£ 0 0
	0	0

8. Debtors and Accrued Income

Debtors Total	2023	2022
	£ 58	£ 0
	58	0

9. Cash at Bank and in Hand

Santander Current Account Santander Savings Account Paypal Cash in Hand Total	2023	2022
	£ 55,246 16,039 0 0	£ 24,859 15,985 6,371 0
	71,285	47,216

10. Creditors: Falling due within 1 year

Prepayments Creditors Total	2023	2022
	£ 145 270	£ 323
	415	323

Report and financial statements for the period 1st June 2022 to 31st May 2023

Charity Number: 1158669

11. The Funds of the Charity

Unrestricted Funds Restricted Funds Asset Reserve Total	Brought Forward Surplus Transfers Closing Balance
	£ £ £ £ 46,893 20,796 0 67,689 3,238 3,238 0
	46,893 24,035 70,928

Report and financial statements for the period 1st June 2022 to 31st May 2023

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of

Charity Name Les Crocodiles

On accounts for the year 31/05/2023 ended Set out on pages

Charity no 1158669 (if any) (remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent In connection with my examination, no matter has come to my attention examiner's statement (other than that disclosed below *)

which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Please delete the words in the brackets if they do not apply.

Signed: Name: Shabir Djakiodine

Date: 25/03/2024

IER

Relevant professional Chartered Accountant (ICPA) qualification(s) or body (if any):

Address: 25 Station road Kings Heath Birmingham B14 7SR

Section B Disclosure

Only complete if the examiner needs to highlight material problems.

IER

Give here brief details of any items that the examiner wishes to disclose .

IER