Charity Number: 1158669
Les Crocodiles
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD 1[ST] JUNE 2024 TO 31[ST] MAY 2025
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
| I. | TRUSTEES REPORT ............................................................................. 3 |
|---|---|
| 1. | 1. OBJECTIVES AND ACTIVITIES ............................................................................................. 3 |
| 2. | 2. ACHIEVEMENTS AND PERFORMANCE ............................................................................... 3 |
| 3. | 3. FINANCIAL REVIEW ............................................................................................................ 4 |
| 4. | 4. STRUCTURE, GOVERNANCE AND MANAGEMENT ............................................................. 5 |
| 5. | 5. REFERENCE AND ADMINISTRATIVE INFORMATION .......................................................... 7 |
| 6. | 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 2024 to 31st May 2025
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Charity Number: 1158669
I. TRUSTEES REPORT
1. OBJECTIVES AND ACTIVITIES ~~AAA~~
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 ~~AAA~~
The board members welcomed a new Trustee in 2024-2025 who joined on 13[th] of November 2024 as a Safeguarding Trustee.
In 2024-2025 we created the paid position of floating assistant for £2,093 per year to help the charity in case of absence. This covers:
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Teaching Assistant
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Library
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Gate Monitoring
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Food Stall
During 2024-2025 the charity continued the reviews of the contracts with guardians, premises, teachers and GDPR policies thanks to the pro-bono help from a law firm.
During the School year 2024-2025, the charity welcomed 255 students versus 244 the year before
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
Student Registrations
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255
240
206 211 206
196
186 181
173
146
80
52
36
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
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A fuller account of Les Crocodile’s activities can be found on the website www.les-crocodiles.org.
3. FINANCIAL REVIEW ~~aaa~~
Financial Results
Overall, we made a surplus of £3,294 which together with transferred funds of £86,452 from the previous period has left us with total funds of £89,746. In 2023/2024, Les Crocodiles had a profit of £15,524. In 2022/2023, Les Crocodiles had a profit of £24,035.
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 2025–2026 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 2025–2026 of an unrestricted income of £156,570 this would require us to be holding some £78,285. Our unrestricted reserves were £89,746 at year end. This surplus of reserves which is mainly due to an increase of students allows us to expand our planned expenditure which is discussed further below in the Strategic Development section. In 2024/2025 the charity faced a rent increase of 10% versus 2023/2024. A similar increase is expected for 2025/2026.
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
4. STRUCTURE, GOVERNANCE AND MANAGEMENT
~~AAA~~
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:
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Camille Blateau (Chair)
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Nicholas Ryan (Treasurer)
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Martina Larkin (Secretary)
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Olivier Somsay (Trustee)
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Makila Nsika Nkaya (Trustee)
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Zoe Tatiana Elisabeth Salim (Safeguarding) joined 13[th] November 2024
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:
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Using surplus funds to tackle inflation: expanded costs (mainly our renting facilities) and to increase teacher, teaching assistant and administrator payments more in line with market rates, budgeted for 2025/2026
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Expend recruitment of volunteers to help the running of the charity on Saturdays.
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
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Opening a 2[nd] paid position for floating assistant: £2,093 per year to help the charity in case of absence
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Opening a paid position to run the food stall
Medium-term objectives:
- Further expanding the number of trustees to reduce workload of individuals and to minimise over-reliance on any single person as 2 trustees will gradually step down.
On a longer term, we aim at:
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Finding a long-term solution for the Library, a key part of the Charity. Renting a dedicated space or building our own shed.
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Increasing the numbers of classes, many students are joining us and the Charity will potentially need bigger facilities as the charity is now using all the classroom in the facility.
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
5. REFERENCE AND ADMINISTRATIVE INFORMATION ~~AAA~~
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 ~~AAA~~
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:
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Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
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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
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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 11[th] February 2026 and signed on their behalf.
Chair Camille Blateau
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
II. INDEPENDENT EXAMINERS REPORT
Please refer to attached document.
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
III. STATEMENT OF FINANCIAL ACTIVITIES
For the year 1[st] June 2024 to 31[st] May 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds | Restricted Funds Total Funds |
Total Funds | ||
| Note | £ | £ | £ | £ | |
| Incoming Resources | |||||
| Generated Funds | |||||
| Voluntary Income | 2 | 127,748 | 0 | 127,748 | 113,230 |
| Investment Income | 3 | 582 | 0 | 582 | 291.63 |
| Activities | 4 | 13,257 | 0 | 13,257 | 7,408 |
| Total | 141,586 | 0 | 141,586 | 120,930 | |
| Resources Expended | |||||
| Fund Generation Costs | 5 | 8,119 | 0 | 8,119 | 5,132 |
| Activities | 6 | 130,174 | 0 | 130,174 | 100,274 |
| Total | 138,293 | 0 | 138,293 | 105,406 | |
| Net Movement | 3,294 | 0 | 3,294 | 15,524 | |
| Carried Forward | 86,452 | 0 | 86,452 | 70,928 | |
| Total Carried Forward | 89,745 | 0 | 89,745 | 86,452 |
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
IV. BALANCE SHEET
As at 31[st] May 2025
----- Start of picture text -----
2025 2024
Note £ £ £ £
Fixed Assets
Tangible Assets 7 0 0
Current Assets
Debtors and Accrued Income 8 1,486 358.4
Cash at Bank and In Hand 9 89,280 86,393
Total Current Assets 90,765 86,752
Current Liabilities
Creditors: Falling due within 1 year 10 1,020 300
Net Current Assets 89,745 86,452
Total Assets Less Liabilities 89,745 86,452
The Funds of the Charity 11
Unrestricted Funds 87,119 83,826
Restricted Funds 2,626 2,626
Fixed Asset Reserve 0 0
Total Funds 89,745 86,452
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Approved by the Trustees on 11[th] February 2026 and signed on their behalf by
Treasurer: Nick Ryan
Chair: Camille Blateau
Report and financial statements for the period 1st June 2024 to 31st May 2025
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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
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Computers: over three years commencing in the first quarter after payment
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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 2024 to 31st May 2025
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Charity Number: 1158669
2. Voluntary Income
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted Funds | Unrestricted Funds Restricted Funds |
Total Funds | Total Funds | |
| £ | £ | £ | £ | |
| Membership Fees | 7,275 | 7,275 | 6,958 | |
| Class Fees | 99,885 | 99,885 | 92,331 | |
| Tuition Fees | 20,588 | 20,588 | 13,941 | |
| Total | 127,748 | 0 | 127,748 | 113,230 |
3. Investment Income
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted Funds | Unrestricted Funds | Unrestricted Funds Restricted Funds |
Total Funds | Total Funds | |
| £ | £ | £ | £ | ||
| Bank Interest | 582 | 582 | 292 | ||
| Total | 582 | 0 | 582 | 292 |
4. Incoming Resources from Activities
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted Funds | Unrestricted Funds Restricted Funds |
Total Funds | Total Funds | |
| £ | £ | £ | £ | |
| Food Stall Sales | 10,580 | 10,580 | 7,228 | |
| Donations | 646 | 646 | 180 | |
| Parapluie Flam | ||||
| General Sales | 2,031 | 2,031 | ||
| Total | 13,257 | 0 | 13,257 | 7,408 |
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
5. Fund Generation Costs
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted Funds | Unrestricted Funds Restricted Funds |
Total Funds | Total Funds | |
| £ | £ | £ | £ | |
| Miscellaneous Purchases | 139 | 139 | 230 | |
| Food Stall Purchases | 3,904 | 3,904 | 3,644 | |
| Class Materials | 4,076 | 4,076 | 1,258 | |
| Total | 8,119 | 0 | 8,119 | 5,132 |
6. Resources Expended on Activities
| 2025 | |||
|---|---|---|---|
| Unrestricted Funds | Unrestricted Funds Restricted Funds |
Total Funds | |
| £ | £ | £ | |
| Head Teacher | 7,955 | 7,955 | |
| Teachers | 51,947 | 51,947 | |
| Teaching Assistants | 15,720 | 15,720 | |
| School Administrator | 15,195 | 15,195 | |
| Gate Security | 1,104 | 1,104 | |
| Librarian | 5,000 | 5,000 | |
| Miscellaneous Expenses | 4,045 | 4,045 | |
| Recruitment Expenses | 1,100 | 1,100 | |
| Rent | 20,804 | 20,804 | |
| Travelling | 223 | 223 | |
| Postage & Carriage | 119 | 119 | |
| Printing | 38 | 38 | |
| Stationery | 1,809 | 1,809 | |
| Books, Magazines etc. | 7 | 7 | |
| Hosting Fees and IT Consumables |
1,259 | 1,259 | |
| Audit and Accountancy Fees | 361 | 361 | |
| Transaction Fees | 1,891 | 1,891 | |
| Subscriptions | 212 | 212 | |
| Training Costs | 511 | 511 | |
| Insurance | 384 | 384 | |
| Refreshments / Staff Welfare | 489 | 489 | |
| Total | 130,174 | 0 | 130,174 |
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
7. Fixed Assets
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Net Book Value | 0 | 0 |
| Purchases | 0 | 0 |
| Accumulated Depreciation | 0 | 0 |
| Total | 0 | 0 |
8. Debtors and Accrued Income
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Debtors | 1,486 | 358 |
| Total | 1,486 | 358 |
9. Cash at Bank and in Hand
| 2025 | 2025 | |
|---|---|---|
| £ | £ | |
| Santander Current Account | 32,381 | 30,012 |
| Santander Savings Account | 56,549 | 55,967 |
| Paypal | 351 | 414 |
| Cash in Hand | 0 | 0 |
| Total | 89,280 | 86,393 |
10. Creditors: Falling due within 1 year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Prepayments | ||
| Creditors | 1,020 | 300 |
| Total | 1,020 | 300 |
Report and financial statements for the period 1st June 2024 to 31st May 2025
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Charity Number: 1158669
11. The Funds of the Charity
| Brought Forward | Surplus | Transfers | Closing Balance | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Unrestricted Funds | 84,438 | 3,294 | 87,731 | |
| Restricted Funds | 2,014 | 0 | 2,014 | |
| Asset Reserve | 0 | |||
| Total | 86,452 | 3,294 | 89,745 |
Report and financial statements for the period 1st June 2024 to 31st May 2025
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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 31/05/2025 Charity no 1158669 ended (if any) ~~eeee ee~~ Set out on pages (remember to include the page numbers of additional sheets) ~~Po~~ 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:
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examine the accounts under section 145 of the Charities Act,
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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
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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 *)
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
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have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Please delete the words in the brackets if they do not apply.
Date: 23/03/2025 Signed: ~~_~~ Name: Shabir Djakiodine
1
IER
Relevant professional Chartered Accountant (AIA) 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.
2
IER
Give here brief details of any items that the examiner wishes to disclose .
3
IER