AllianceFran¥aise Charity Reg io 1163206 Alliance FranGaise d'oxford Annual Report and Unaudlted Flnanclal Statements For the Year to 31 December 2025 We are theAlliance Franfaise d'oxford the charity whose mi10n is topromoteTrench longuageand culturein Oxford 30 Polstead Rd. 15r Floor. Oxford. OX2 6TN w2f-oxford.org Charity Registration No. 1163206
Alliance Legal and Administrative Infomlation Trustees Gregory Bamard Louise Brimacombe Alicia Drake-Reece Marie Giraud Caitlin Kennedy Nicholas Paladina Andrew Rattue Jane Vadey Charlty number: 1163206 Princlpal Address: 30 Polstead Road 1 St Floor Oxford OX2 6TN
Alliiince lJ.i-IfKir CONTENTS Pago Leg818nd Admlnlslro16ve knfomi81ion Trust$, rèport Staloment of Trustees. responsibilitles Ind6paThd8nl examlnels report S18tement of fin8nc181 actlvitles Balance sh881 10 Note$ to thea¢¢ounts 11-16
Allianc'e. l).Ili)Rr Trustees Report ALLIANCE FRAN¢AISE D'OXFORD Celebrating 10 Years of Frenth Language & Culture in Oxford Introduction & overview The Alliance welcomed 438 individwl students. taught 12.070 UrS of French, and delivered 40 events attended by 7W pèople, both onslte ond online. 2025 marked o mllestone year for the Allionce Franwise d'oxford IAFOI, celebroting ten years of activity os a registered charity promoting Frenth languoge ond culture in Oxford. The year combined reflection on past ochievements with torword-looking strategic plonning to ensure sustainobi lity and growth in o chonging educational orKI regulatory environment. Florence Rossignol continued in her role as Director. ottended all Trustee meetings, and provided detailed operational reports. The Board wishes to record its opprÈciotion for her leadership, energy, and professionolism throughout o porticulody demonding year. STRUCTURE, GOVERNANCE AND MANAGEMENT Nature of the governirrfj docurnent The charity IS govemed by o wrltten constitutlon, adopted as an Association model constltution and lost omended on 16 March 2021. It establishes the organisation os a Charltable Ineorporat•d Orgonlsatlon (cio) ond sets out Its objettS* powèrs, membershlp rules, and tnjstee governance framework. As stated in the document, "The nome of the Choritoble Incorporated Organisation {'the CIO.) is Alliance FrOnlSe d'oxford" ond the constitution provides the legal basis for all operotions and decision-making. How the charity is constituted All ionce Franwi5e d'oxford is constituted as a Charitable Incorporated Organisation (cio) with a voting membership and o boord of dwrity trustees responsible for its management. The constitution specities that "There must be an annual general meeting (AGM)... [whichJ must receive the onnual statement of occounts and the trustees, annual report". confirming tlwjt members exercise key govemanee functions whilÈ trusteès oversèe strotègit ond operotional matters. Method used to appoint new trustees Trustees are appointed through a combination of election by members ot the AGM and co-optkin by existing trust005, in line with the constitution. Eoth year, "orre-third of the elected chority trustee5 Shall retire from office" and may stand for reappointment, with vacancies filled by member vote or by trustee appointment between AGMS. provided the board remain5 Wlthin the permitted size of 51X to nine trustees. The constitution also states tt any twstee oppointed by the boord
Allianc:e ()Il(M'£r "shall retire at the condu5ion of the next Linnual gener(Jl meeting" ensuring occountobility to the membership. Public Benefit Statement The chority's octivitie5 in 2025 cleorly demonstroted public benefit through the advancement of education and the promotion of French language ond culture in Oxford. The Alliance tought 12,070 hours of French to 438 students, deliVed 40 cultural and edLKOtionol events. ond undertook outrèach work including a Frenth laryua9e workshop at Cherwell School. described as "warmly welcomed by TnJ5tees os on exomple of impactful community engagement." These activities directly further the charity's objects by widening access to high*uolity longuoge education ond cultural enrichment. A centrol element of the charity's public benefit delivery w05 the A-Level SckKJlarship Programme. which continued to thrive and support youro leomers facing fIrncl01 or edurotional barriers. The report notes that "Seventeen applications were received... Two aWQTds were mode... The scholarship initiative w05 described os 0 5ignificont Suc$$., The programme provides free. high-quality tuition to motivoted sixth-formers, enabling them to pursue adVand French studies and strengthening the pipeline of language leamers in local schools. The Allionce glso ensured brood publir access to French culture through a programme of 10 free events ottracting 583 attendees, alongside additional low<ost and community-based octivities. These included author talks, online conferences ottrocting hundreds of porticipant5. public en9ogement ot the Polsteod Rood Street Party, and portnerships with cultural institution5 such as the Moison FranGoise d'oxford and UPP Cinema. These free and attessible activities enSUd that the benefits of the charity's work exténdèd wèll béyorKI its enrolled students and into the wider community. Objectives and Activities The Alliance Fronwise d'oxford's mission is to promote Frendi longuoge and Frenth-speoking cultures in Oxford. Since 2015, we hove been offering the finest French longuoge tuition and organising cultural events in Oxford. We are on apoliticul, Th)n-religious. not-for-profit orgalli5Qtion, open to everyone. Achievements and performance The Alliance welcomed 438 individual students, tought 12,070 hours of French, and delivered 40 events attended by 780 people. both onsite and online. Registratlons in 2025 were described as healthy, though slightly below September levels. with some closses still having voconcies ot start of term. By the autumn term, the number of annL1 registrations for children hod increosed year on year. representing (J porticularly positive trend. Student feedback collected during 2025 was predomirnntly posltive:
Alliance l)i"IéDfd- High standards of teaching were consistently praised. with students highlighting professionalism ond approothobility. One comment referred to o "consistently good stondard of teoching" Areas for improvement identified by stLKlent5 included a desire for more cultural events. more intensive courses, and improved heating ot the premises. Some COnrn$ We also raised regarding the cost of course books," the Boord discussed the possibility of inCoOrating this cost into course fees. The AFO'S outreach activitie5 continued to grow. A French language workshop delivered at Cherwell School where 21 students are currently studyirvJ A-level French was wamily welcomed by Trustees 05 an example of impattful community engogement. TEF Certification The AFO expanded its offering of the Test d 'évaluation du Franwis (TEF) as a complement to the DELF. The TEF provides quicker results and a more profitable certificotion model. The AFO is now listed as a provider on both the Frènch govemment website and the Chamber of Commerce directory. Events During the Polstead Road Street Party, the AFO $ted a public stand featuring a themed ¢Jctivity promoting French languoge and culture. An interoctive "Truth or Dare" game was created. odapted to beginner, intermediate, and advanced levels. including tongue twister5 ond grammor challenges. Approximotély 100 péoplè visited the stand. Cultural outings included vlsits to the Monet exhibltlon at the Courtould Insrltute and the Marie-Antoinette exhibition ot the Vicloria ond Albert Museum. both led by art history specialists. The pertume workshop proved especiolly popular, enabling participants to design their own fragrances and present their creations in French. Free. in-per5on author talks were orgoni5ed in partnership with the Maison Fronroise d'oxford. teoturing Beata Umubyeyi Moire5se and Cloro Dupont-monod. The AFO a150 SUPPOrted the 300th onniversary of the Concert Spirituel. marked by a perftjrmance at the Sheldonian Theatre on 13 June 2025. The chee5e-tasting "Tour de Fmnce" event offered porticipants an opportunity to sample regionol theese5 while leaming obout Frenth traditions. The m05t populor event5 by tor were online confererS. ottrotting hundreds of participants. Delivered in French ond orgonised in colloboration with the Allionce FrOoISe UK network. topics included Cathar castle5, histofical Frenth literoture, ond comparative architectural studies of Paris ar)d London. 10th Anniversary of the Allionce FranFaise d'oxlord
Alliaiic'e, ()_Ilrwir On Thursday 11 September 2025, the Allionce Franwise d'oxford celebroted its 10th annlversary, marking a decode of educotionol. cultural. ond community engagement in Oxford. The anniversary event brought together students. teachers. trustees. partners. ar representatives of thè lo¢ol Civic community. This lebratiOn served both cts recognition of collective achievement5 and as on opportunity to reoff im) the organisation's mission and values for the year5 ahead. Her Exollency thè Ambossodor. Hélène Duchene, of the French Embossy in the United Klngdom honoured the evening with her presence, praising the'exemplory" work of the teom, led by the Choir. Caitlin Kennedy. and the Director. Florence Rossignol. The attendance of the Lord Mayor, Louise Upton, orxl City Councillor Susanna Pressel testified to the Allionce's deep roots within Oxford's local community. Financial Review The charity Made a deficit of £17A04 in the year (2024: Sulu1 £7,594). At the year end total funds, were £23,656 {2024: £41.070) of which £18.074 (2024: £36.803) were unrestricted. RESERVES POLICY (SORP IA7-L48) The charity does not yet have o formal reserves policy in pl0. however. the Trustees moThStor the level of reseNes on an ongoing basis and mointoin on informal target of holding ot least thr•0 month$ of op¢rotlng exp•nditure in the reserves account. This opproach ensures that the Alliance hos sufficient funds to manage cash-flow needs and respond to unforeseen events while the Boord works towards establishing o formal reserves policy. Human Resources Staff consists of one director and one course directors. a5 well 05 3 teachers working around 20 hours a week. Current visa regulations continue to present challenges With meeting the charity's objective of providing French language tuition by native speaker5. Nonetheless, we continue to wor1( with on exceptionally tolented. engoged and loyol zeom tt is focussed on providing the highest level of tuition and service to all our benefiaories. The AFO operated without a volunteer until October 2025, presenting on operational challenge. porticulady in the leod-up to the 10th onniver5ary lebratIOnS. New Postgradutrte Contract
Alliaiic:e, In Moy 2025, the. Board approved Ihe offer of 0 15-knur part-time contract to a recent PGCE graduate - a French nationol eligible to work in the UK for two years p05t-graduation. This appointment olso provided an opportunity to pilot element5 of the Formotion de Formateurs IFOFO) teacher-troining programme. This appointment brought the number of pemionent employees at the AlliJn¢e Fran*Se d'oxford to five. an increase from four in the previous year. Advocacy, community engagement and partnerships The Board discussed forming orjoining a lobby group to odvocate for chjnges to visa policy thot would better reflett the realitie5 of longuage teoching. The AFO is not olone: most Alliance5 Fronwises in the UK hove encountered similar difficulties. and several have abandoned Skilled Worker visa sponsorship altogether. The Board ogreed to draft a position statement on the issue and to explore contacts within the British Council and other relevont bodies. Raising awareness through the All-Party Parliamentary Group IAPPGI on Modem Languages was identified as a priority for 2026. The AFO maintained and developed a ronge of partnerships throughout 2025: Alllance FranFalse UK Network: Active porticipotion in notional meetings, includlng attendonce ot the November 2024 meeting ot the Institut Fronrois in London, and contribution to the "Learn it; Speak it; Love it" marketin9 compoign. UPP Clnemffj Oxtord: A partnership offering discounted Frenth ftlm screenings. Cherwell School: Delivery of a French langlge woikshop for A-level students. Unlv¢rslty of Oxford.. Identification of opportunities for Colloboration on peer-to-peer mentoring initiatives in modern lungLges. Scholarships The Trustees, A-level Stholorship Progromme mntinued to thrive in 2025, supported by the AFO Scholarships Committee chaired by Andrew Rattue. Key developments in the 2024-25 str10r$h1P cycle included: Seventeen opplications were received, representing a strong level of interest. Two awards were made in Dernbel 2024. to studènts Susannoh and 8hu- Devi. A further ononymous donotion of £1,300 wos received and added to the scholarshlp fund. A letter of thonk5 wos sent by the Choir on beholf of the Board. AdditiOr1 Trustee contributions were olso welcomed. The scholarghip initiative was described as a significant success. Andrew Rottue and the AFO teom were congrotulated for their efforts in establi5hiThJ the programme as o model within the wider network.
Alliance Strategic Development and Innovation One of the m05t significont strategic discussions of 2025 concerned the Fonnotion de Fomioteurs (FOFO) initiative, developed in response to post-Brexit recmitment challenges. The AFO has been at the forefront of thi5 initiotive. Developed over one year by Course Directors across the Alliance Franwise UK networt<. this twelve-step modular training programme ei4uips partiolly qualified tèoch8rs or non-teochers alreody settled in the UK native French spwkers not n8SsarILY holding FLE certificotion - to teach across all age groups and levels within an AllIon Franpise context. This progromme is delivered in-house by the Course Coordinator or Director in each Allionce. The FOFO programme provides o sustainable solution for teacher recruitment, reducing reliance on visa-dependent hiring while offering clear progression pothways within the AFO. Volunteer involvement Volunteer Involvement ISORP 1.38) The Alllono benefited from the contrlbutlon of two Freneh-w)eaklng VolteerS durlng 2025, eo¢h working port-time (fewer thon 35 hours per week over a fivE-month period} to support the charity's communicotions, cultural programming. and community outreach. Their responsibilities included assisting with the development and implementation of the Alliance's internal and external communicotion strotegyi ond odding content to the social media accounts by producing engaging, educational content. They olso supported the cultvrol progromme by helping to plon events, -focilltuting octivities within the community. creoting communicotion moterials. Their work significontly strengthened the AlliOn'S visibility. culturol offer, ond engogement with the wider Oxford community. Plans for the Future (SORP 1.49) Lookirvj ahead, the charity ha5 identified two strategtc priorities for 2026 ond beyond.. strengthening teaching caF)acity and deepening instittjtionol partnerships. Building on the "Projet d'Établissement" developed durirwJ the 2025 strategy se55ions, the Alli an will continue to expand its teoching provision through the FOFO training programme. new portnerships, and dlversifled delivery formats, including online. hybrid, ond intensive cour5e5. Trustee5 olso plon to fvrther develop the A-Level Scholarship Programme and explore participation in the University of Oxford's mentoring stheme, supporting the next generation of languoge leamers. Advocacy will remoin a focus, with eftorrs to roise awareness of the recruitment barriers created by current immigratio n policie5, Additional priorities include ernbedding the FOFO programme, diversifying revenue streams, and expanding the educational offer. notably through the introduttion of Italian longuage courses.
Alliance ().i'liw]- The Trustee's Report was approved by the 8oord of Trustees on 30th April 2026. ,.141., Caitlin Kennedy Choir of Trustees 10
-,Illiance ()i'lcprrt Stotement of Trustees. Responsibilities The trusteesare responsible for pTeparin8the Trustees. Reportand theflnancil 5trnentsln accordance with applicatd2 law and United Kingdom Accountin8 Standards Iunited Kin8dom General Accepted Accounting Practice). The law applicable to charities ir England and Wales. the Ch¥rTtie5 Acl 2011, Charity IAccounts and Report51 Regulation5 2008. require the trustees to prepare financial ststerrents for each financial yea". whKh grve a true and fair view of the thariivs financial actlvlties during the year and its financial p05itson at the end of the year. In preparing those linanclzl ststements, the trostees are required to.. • select suitable accounting policies and then apply them consistently: obsefve the rnethods and prlncip15 in thè Charitses SORP IFRS1021: make judgrnents and estimate5 that are reasonable and pruden¢. state whether applicable accountln8 Standards have been folkjwed, subject to any matÈrlal departufes di5tltssèd and explalnetl In the tlnancSal statements- Prepare the financial siatements on the golngconcern unless Itls InapproprSate to presume that the charlty contlnue operallon. The trustees are responsble for keeplng proper accounting records whlch dIscle with reasonable accuracy at any time the flnzncial position ol the charity and to enable them to ensure that the financial statements comply with applicable law, They are also responsible lor safe6tsardtnB the assets and hence for takin8 reasoftable steps for the preventlon and detectlon ol fraud and other Irre8tslarities. 11
knd•pendent Examinof$ Report to tho Trustees of AllanGe FranGalse d'oxford For1he Year Ended 31 December 2025 I report to tho Ch• Truste05 On my ex1nation of fina1 sL2temants of hjllm Frw( d'oxford (the Ghwity) for th8 Yew to 31 0gc8mber 2025. sd on paga8 14. R•$poTrsibili11•g ba•1• ol v•port As the tnjstees of the chity. you are rn8porAlbb8 for Il prnpwlon of tha firwKlal ¥tatts In xcornlan 4th requlr•m8nl8 of the of the thNrlle8 Act 2011 nh8 Act). I r•port In YospKt of my ¥rtIon of accowrt8 carr1] 0 uvjer 8eCtlon 145 of thè 2011 Act and In carrying oul my examlnlon. I h8vefolovMJ dl tho appllcabl• DIKtlorr4 glven by Charlty Commhshjn Lmder 6ecllon 1445llbl of the Act. Ind•p•nd•nt examInl •tat•m•nt I hwe ¢offlpletéd my examinatlon. I rf6M molkn to my thon M¢h glv68 me cau80 to b8ii8ve that In any mat•rfai r88Pt. the 8ccountlrKJ rOrdS yre not kept in &cordwi of Cwitl•ts Act: or th8 X¢OLMt8 did rKt accord th accour ¢0•,. or the aGwLm18 dld rK>t Comply vAlh the aptyicable ments cor£wnlTh3 IPt fomi aftd content of accUts 801 out in tho char8$ (Accounts R4)0rt81 WallOnS 20Ck8 other th any IrOml that t accounts a 'tN? and lal¢ Ylfftv vknlch18 Mt a mattw GpNJldernd ap part of fvlopernItt 9x1ndtion. I have no corKuns ard hwo ¢omg lD¥S Ottrw ffl8tt in ¢oThwtion vAth the exInatIon to atteNlon 8hoLld be drth¥n h th16 roport In ordw to blO o propw urylw8t•xllrg of Il* flnonclal statwnonts to bo rogched. sk Vl IOLU. All8on PloraZnI AG4 Whlto Rose Accounthncy 10, Hallord F8rtngdon Oxford#lwrn SN7 8JF 12
Alli<in(:e ststement of Flnanclal Activitles for the Year to 31 December 2025 Unre$trlcted RtrICtsd fvnd$ fund$ Total fvnds Nots Last Yoar Income ¢om• ond Irom: Donations and Iyies Charitable ActNiti'es inv8Stments Total Incoma 7iXI 226,841 947 3.3iJJ 4,000 4,267 226,841 223,118 947 873 231788 228 258 Expendlture Raising Funds Charitabl8 a¢tNit18S Total Expendlturn 2,4R6 247081 218 178 249,192 220,664 247,217 1,975 Not IExpendlture)nncome N8l movomont In funds {18.729) 1.325 (17.4041 7.594 Rgconclllatk)n of funds: Total funds brought forward Total funds carrled forward 11.12 33,476 11-13 13
Allianc.e Balance Sheet at 31 Decembor 2025 Unrestricted Restricted funds funds At 31st Total Dècember2024 Notes Fixed Assets Tangible Assets 6.376 6,376 1,148 Current assets Cash atbank and in hand Debtors Totsl current assets 69.549 5.592 75,141 82,665 71,739 5,592 77,331 87,640 Credltors: amounts falllng due within one year 60.041 60,041 47,718 Net current assots 11,698 5,592 17,290 39.922 Total N•t Assets Funds of tho Charlty R8Stricted Income funds Unrestrictsd fu nds Total funds 12 11 5,592 5.592 18,074 4,267 36,803 18,074 The financial ststements were approved and authorised for issue by the Board of Trustees on 30th April 2026, Signed on behalf of the board of Trustees by Caillin Kennedy Chair of Trustses 14
Allian(;e. Notes to the Financial Statements forthe for the year to 31 December 2025 1. kcountlng policies 1.1 Charity information AllIae FRrralse d'oxlord is a registered ehartty In ttr unl11 Kirydom. li 1$ slwctured as a Charftable Incorporated Organisalion. The pr5ncipal JdTe8s of ttte Charily is Polslead Road. 1" Floor, Oxfoffl. OX2 6TN 1.2 Accountlnq convenllon The accounts Ifinancial Stalw$) have been prepared under the hi8lorlcal cost convÈt)tion wth itwns recognised at cosl or transaction vaiuè. and in accordance wlh the Financi RoportiThJ StaTrJard applicable in Ihe UK and RepubliG of treland {FRS1021, Statemtsnt of Rècomm8nded Prdclice.. Accountry 8nd Raporti by Charities (Revised 2019) appllcable to Ghan'lies praparirg thr accounts in accordance th FRSf02 1'Ctharities SORP IFRS1021'1, aTrd Iha Charilies AGI 2011. Comparatlvos In tho prioryoar tho Accounts VM• Prepar1 uslThJ th8 18cdpts an(1 payments fomiat. The comparallv havè Ih8r6lore been r8stsled lo comptyw11ht Chwrtios SORP IFRS102). A summary ol Iheadjuslments rnade arg sel out In rK)tè 14. The Charfty meet5 the deflrlllon of a publlc enlity uThJer FRS 102 Thè financial slalemenls are prepargj in slerting. which is t functional currency of the charfty. M)ng18ry amounts ITI these financial slat8mentS 9 to the neare51 £ The charity has taken 1Vaniage ol the exemption in Financlal Reportlng Stsndafd$ from the requlr8ment lo prepare a cash flow sialement on Ihe grounds Ihal it is a smo11 ¢harity. The prfnclp81 accountlng policies adopted 8r8 set out below. 1.3 Golng concorn At th8 tim8 of approvlng the f Inarlat slatem8nts. Ihe Iruste&s have a raasonable 8xpect811on Ihal the charily has adequate resources lo continuo in OPOfalional exiStee for the foreseeable fulurp. Thus. Ihg trustees conllnue to adopt the golro coeM basis of acCotIrj in pwJ8rir¥J the f inancial slat8ments. 1.4 Charltsblo funds Unrestricted funds are available lor use al the discrnlion of thè tnJsl*s in furtheiance of thw'r charilabl objectives unless the funds Ikqve bogn designatgj for oth8r purposes. Reglrfcted fuThJs are subjecl to SprfIC condiih)ns by do)r5 8$ to how they may be used. 1.5 Ineomlng rnsour¢es Income is recognised when the ch"ty is IwJ81ty enlilled lo il aftar any pèrfomance conditions have been met. th8 amounts can be measwl rdiably, and it is probable that incomè wll bè e1Vad. Donations and grants are r8cogniswJ Qeth8Gharfty has been ThJtified of Ihedonallonunless perfom)8nGfj condi140ns require deferra of the amoL1. Ome lax recoverable in relation to donation8 receiveo under Glfl Aid or deeds of covenant is recognised al the lime of donation. 1.6 Res¢urces expend•d Expenditure is rQgnISed on an accruaL3 basi5 8$ a liability is InGLwred. Expenditure iludeS any VAT vthich cant be wovered and is reported as part of the expenditwe tr) lch it rdates. 15
Allianc',e Notes to the Financial Statements for the for the year to 31 December 2025 1. Accounting poli¢i•• (Contlnued) Charslabl8 expenditure compri595 thos costs incuFr&J by the chwity in t ddivery of ils 8ctiviti8s and services to berwf larIes. It includes both costs Ihal can be aJlo¢at8d direcuy to such activiligs and those costs of an Indi¢1 nature necessary to support thèm. 1.7 Pen¥l¢n Costs The Charity operates a defin&J cltrIbU11)n schom& for its employggs. ConlributKffl5 are expensgd as they b Payable. vol0•r9 The valL of swvices provided by volunleern Is Mt incorporated in these financial ¥tal9rn9nl8. Further dot8115 of their ¢on1ribuln is set oyl in note 3 to these fironcial statements. 1,8 Taxatlon The charityls anexemptch8filywithinlh8mearirvJ ols¢knJub3ofth8Qwriti8s 20118nd thereforernogt$ Ihecrft&la lo be def ined as o charity for cooli0n tax puryjoses. 1.1D Tanglblo flxod Tangible fixed assets arè In11681ty m&%ured at cost 8utssgJntty m&8sur&J at costor valuallon, net of depreciation ar any impalrmént ksses. D8preclallon Is piovided on 811 taryJiblef ixed assets 01 rates tiich are cdculated lo wrftè off the cos( esllmat&J resldual v8Jue l¥thich is the expect that 4tsr1d CLNrnntly be obtalned Irom di8posal of an assgll over its expected useful lifo as follows- Flxlures, littings and eqprnerrt 5 yoar5 Str8rght11 1.8 Debtors Trade and olh8r deblorg are recognised al the settlement a1 due after any tr•Ye discount offeBJ. Prepayments are Val at the anount prepaid nel of any trade discounls due. Accrued inovme and t&x recoverable 58 Includgj al besl estlmate of Ihe amounts recvable at tha balatxe sheet date. 1.9 Curr•nl Asset Inv•stm•nts Current Asset InvestmenE S)rt t8rrn fix ttrm deposlts ith a maturity ol l yearorless from the d of daposit 1.10 Cash and cash equlvalent C8sh ot bank and cash in irKludes cash and 5fv)rt tem higNy I1d inbtstmerts witha short m8turity of th months or less from the dale of acqusilion or openiro of tha dOSit or similar 1.12 Credltors Creditors are rOgn&8d kthere the charrty has a pSent obligath)n resulting fM 8 pasl 8v8nt that 11 proba) result in Ihelrdnsferof lundst0alh1 party IaMountdLtts semlhe0bligat can be Measu oreslimthl reliably. Crèdirors ar& Th)mialy g'Se0 al thwrs8tllement ar)Unt atter allowArvJ lor any trade di5count5 due. 1.11 Financial instruments Th8 charity has elected to apply the provisions of StIOn 11 'Basic FInar1 knstruments, aTxI SeEtlon 12 'Other Financial IrtruMentS Issues. of FRS 102 to al of Its f inancial instnJmer¢ts. Financial Instrum are recogntsed in the Chty'S baance sheet hthen th8 chaiity becomes party lo tk contractual prDvisions of the instrument. 16
Alliance: Notes to the Ftnancial Statements for the for the year to 31 December 2025 Financial assets and lièbililies ave offset, v4ilhth8 n81 aM0S pr8sentott in firnancial statements, Yjhen there is a legally enforceable rtght to seloff Iherecognised anN)unlsand there is an intention to settle on a nel b8sis or lo re81ise th8 8ssel 8nd s8llle th8 liability sImlaneoUsly. B•sAc ffn•nd•l •ssets Basic financial assets, Vltiich include debt0 arny cash and bat balancos, ar8 initially measured at transaction price including transaction costs and are subseouently carried ot amortised cost usiThJ the efleclive inlerg$1 mothod unlgss the aTrTangement constilules a financing transaction, where the transaction is measureLI al the pent v4tJ8 of the fLrturn wwpls discounlod at a martet rale of inlgresl. Financial 88sels c188sifled as recelvable wthin one year are Th)t 8mortisad. 88slc Iln•n¢lil Ilablllti•s Basic fin8ncid li8bilities, in¢ludiry Creditois are initially recogThs&J at Iransxtion prfce untess the arrangement constitutes a financing transaction, vth8r• th8 debt instrument is rngasured al the prw58nt value of the future payments discounled al a market rale ol inleTesl. Financial liabiliti85 classili8d a5 payable wlthln Dn8 year we rot amortised. Trad8 cr8dttots ar8 obllgatlons lo payforgoods or yeNlc8s that have been aCquId in the onjlnary course of operations Irom suppliers. Amounls payable a dasslfled as cuffent Ilabllitles if payment Is due wlhln one year orless. ff not, they are presented as noTrcurrenl liilitlg$. Trade ¢rgOitors aro rocognl$gd inili8lly at tran8actn priGe and subswugntly rrurj al amortI5j c08t U51ryJ tho elfecllve Inl8r85t meihod. 1.13 Crltlcal accountlng o•tlmat•• and Judg•m•nts Estimat and judg8mentS arn continuly gvaluat8d and are basod on historf¢81 expgnen¢o and other lactors, irKluding 8xp8Ctalions of fLrture event5 that we believed to be oason8blè uThler Iho circumsiances. The Charily makes estimates and assumplions concgmirg luturg. The r9SLlting accounting gstimatos and as5tirnplions wll, by definition. seldorn equal the rdated actual rosuIt$. ludgemonls (apart Irom IhDse involvirKJ ¢Siimal¢s}have beèn made in the pmcess of applying the above accounting policies. 17
-Alliaiic;e i i , Notes to the Financial Statements for the Year to 31 December 2025 I Income Donatlons and Legacle• Thi• Y•ar Unrtsiricied Re[1¢ted Tolal unleTled ReArKted Total Grants 3.300 300 71x1 4267 4267 Glft4ld 700 Total 700 3.300 4,000 4,267 4,267 Charhable Actfvftl•• Unrestrlctsd Incomo Thls Year Last Year French language t8aehiTrg & Evgnts Total 228,841 226 841 223,118 223,118 In¥estm•nt kncom• TNS Y•ar L•$i Ye•r Bank Inler8$1 947 873 T¢t•l 947 873 All investment income in botr yoars is unresbic*d. 18
Allianc'e Notes to the Financial Statements for the Yearto 31December 2025 3. Expendituro Fundrahlng and PubH¢My Uw•¥trkl•d RtStrl¢t¢d Uw•strlct•d 11¢5trfctyd Total Last Year Thbye ENnt Promotlon 2.111 2,111 2.486 2.486 Total 2.111 1.486 1,486 Expendfiw¢ ehfll•trAe athltl•J Staff 5alirlt% and wages ¢¢$1 170,792 15,312 14,487 170.792 15,312 18A62 159.957 6,097 10,556 159,957 6,097 10,558 Othef Stall cosis Event & Exarn cost5 1,975 Totsl 200 91 1J75 20268 176.612 176,612 Share ol Support Costs Sharg of Cvemanc Costs 40224 40224 37,677 3TAT7 4391 4.291 3,889 3,889 Total Expendlture on Charltsble ktivIt• 245,108 1,975 247,081 218,178 218.178 Total Expendituro 247 217 1,975 249.192 220,664 & Gty•m•rK• Costs T•Aal Tr•s Year Support Cost• Gerrfice Total Last Year Costs Prryerty costs 30.959 1.491 7,T14 30959 1A91 7.774 4,188 103 28,907 1?70 7.400 28,907 1,370 7AOO 3,711 178 5nsur•ncÈ Other Office costs Professlonal costs 4,188 103 3,711 178 Bank Cherges Total 40 24 91 1Y
Allianc'e. Notes to the Financial Statements for the Yearto 31December 2025 Included in lknveM8n Costs are: F••s payai4• toth• JndBpendent Examlmr This Year Last Year For examlnaoon of the accounts 1.000 800 Totsl 1,00 600 4. staff costs thr Wages and Balarios 117.564 106,789 Soclal Se¢urtty Q)8ts 4,662 8.512 Employar's contrlbulltsn b) dèflnèd conlribulion pension scheme 15,428 11,029 Totsl 137.654 126,3XI Staff Numb•r• Th9 ovgr89o nurnber o161aff ernployed durin9 the arWa0 Thls Ye•r L••t Ye•r Nwnber Number Teachlng and Managemert No effjployee ceIved tr)tal benelSts (excluding employer pslo contribuljonsl of more Ihan £60,000 during Ihg year. S.Tru3teeg and Koy Alanagement Personnel )ne of the tte95 lor any persons connected ilh them) receivJ 8ny remuneralion, benefits. or expgnso8 f rc)m th charfty dunng year12024.. £Nill. Tolal ben8fils paid to key mgement pwsonnel amounted to £42,06812024 £35.243} &Volunt••rs The number of voluntews dvrtw ts year was: Thls Year Last Year 20
Alliance;.": Notes to the Flnancial Statements for the Yearto 31December 2025 7 Tanglble Flxed Assets Cost or ¥olu•tlon Flxturos. fftlIn and •qulxnènt Colt At tha boginning of thè year Addibon5 23.856 8,074 Disposals At •nd oflh• •r 31,930 D¢pro¢iation and Impalrm•nts At beglnning of the year Depr8ciatson charge forth• &r 22.708 2A46 At •nd Oft •r Nèt book ¥alu# Nel b¢¢k value al Lhg begSnnlng of the year N8t book v8lu• at Ihe end of Ihe year 8. Debtors ThIB Y•#r La•tY•¥r Prgpayrnents and Acuued income 2.190 4.975 Totsl 2,190 4.975 Afi d•btor• wer• unrMirlet•d 9. Credltors: Amounts falllry due within one year Year l*#tYear Other tsx and Social Security Costs D8farrad income 3n10 2.080 44.030 54,158 Awuals 2.873 1.608 Total All Credito were unrestricted. 21
Alliance" Notes to the Financial Statements for the Yearto 31December 2025 10. Deferred Income Delerred Irscome comprises ¢81p1S from sales th lh¢ yw for Classes and events tskirYJ plaeè in the followng financial year. Thks Y•4r Last Y•ar Dèferrad Incoma atbeginning ol the year Released ¢0 income in the year 44.030 32.964 144.0301 132.964} Income deferrod in Ihe year Deferred Income at 31 December 54.IS8 44.030 30 11. Unr•strlct•d Funds Y••r Balanc• at 1 January2025 kn¢tyn• Exponthlum Tr•Ml•r8 Balaneè at 31 Doc•mb•r 2025 G•neral Fund To&[ 36,803 228,4&8 247,217 47 74 L••t Y••r B4l•nc• •t 1 Janry2024 IOrne Exp•wthur• Tran•fer• 54tsnc• •t 31 Docambor 2024 General Fun(S Total 223.991 220,684 220 664 36,803 12. R•stri¢tsd Funds Thbj Yoar Bala19 at 1 Janry2025 ¢m• Exp•tN*tur• Tran8l•r• BaLinc• at 31 De¢?mb¢r2025 Gronts for A Level scholah Other restricted Funds 3,782 485 67 3,100 200 00 11,8971 78 4885 607 Last Year 8alan¢• at 1 January2D24 kn¢¢m• EX[le TraMf•r• B•lanco at 310ec¢mber2024 Grants lorA Lov•1 scholarshp Oth¥r r98tri¢1gd Fund$ 3.782 485 4.267 3.782 485 4.267 13. Analysi8 of Net Assets between Funds At 31 December 2025 RBstrictpd At 31 De¢¢mber 2024 Unr951riclgd R¢stricteLI UnTg5trifABd Tolal Total Fixed Assets CurrentAssgts urrent LlabIllfjs 6.376 71.739 60,0411 18,074 6,376 77.331 160.0411 23,6S6 1,148 83,373 47,718 36.80 fj,148 87,640 147,718 5,592 4267 5.592 22
Allianc'e r Notès to the Financial Statements for tha Yearto 31December 2025 14. Restatsmont of Compw8tlv In 2025 tho Charity cl)anged the basis of aoUntr0 frn Receipls a• Payments to ACcnJS Accountiro in compli8nca vlth the Chaiilie5 SORP {FRS1021. The comparntives for 2024 have been restatgd lo comply wth the SORP. The adjustments made are summaised below. As prevlously Adjustment reported Restated Balance sheet at l January 2024 fixed Assets cash liabilitie5 . NetAssets 3,271 63,169 3.271 63.169 132,9641 33,476 132.9641 IX9641 Réserves at l January 20Z4 (4964) 31476 Income Expendlture 2024 Income prlor year deferred income Other professh)nal seNices Salarles Rent Depreclation Other Unadjusted Costs 239,324 144.0301 32,964 If£OI (3,1)881 4,975 12,8221 32.964 13,7111 1126.3301 119,4(X)I 12,8221 168,4011 13,1111 1123,2421 124,3751 168,4011 20,195 I12,EIl Resérves •t 31 Oecefflbtr 20Z4 {45,565 4&070 NetA55et5 fixed Assets Cash at Bank and in Hand Debtor5-Prepayments Creditors.. Other tax and social securty AccruaLs Deferred Income Net Assels at 31 December 2024 3,970 12,8221 1,148 4.975 4.975 I2.? li.) 144.0301 145,565) I2,)) 11.6081 l¢M,0301 4L070 23
.4llianc:e, Notes to the Flnanclal Ststements for the Yearto 31December 2025 14. Related party tran8èction$ Th¢re have been no related paty tr8¢tio dL*INJ t fila1 year. 15. Oporatlng Loase Commltm•nts Lessee At the balance sheet date the Charty had outstandirg commitments for futu mlnlmum 18as8 payments under Th)n-cancelLqble operating lèases which fall due as follows.. Y••r Last Y•ar Due wilhin 1 y88f 10200 24