Alliance Francaise de Leeds
Charity number 1163352
Annual Report and Financial Statements for the year ended 31 August 2025
Alliance Francaise de Leeds
Annual Report and Financial Statements for the year ended 31 August 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Receipts and payments account | 6 |
| Statement of assets and liabilities | 7 |
| Notes to the accounts | 8 to 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
Alliance Francaise de Leeds
Trustees' report for the year ended 31 August 2025
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Name Position Michael Carey Chair Julie Barnaby Treasurer Laura Sutherland Phil Myerscough Gail Bond Sorina Alina Radu Rachael Salmon Kimberley Williams Rachel Healey Julie Heald-Smith Audrey Bouneix Director Manon Veyssieres Charity number 1163352 Registered and principal address Bankers Suite 9, Unity Business Centre Virgin Money UK plc 26 Roundhay Road 32 Town Street Leeds Horsforth LS7 1AB LS18 4RJ
Resigned 17 January 2026 Resigned 5 October 2024 Resigned 5 October 2024
Appointed 25 January 2025 Appointed 25 January 2025 Appointed 26 April 2025 Appointed 12 July 2025
Registered in England and Wales
Independent examiner
Chalitha Herath FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) association formed on 1 September 2015 and is governed by a constitution.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at a general meeting.
2
Alliance Francaise de Leeds
Trustees' report (continued) for the year ended 31 August 2025
Objectives and activities
The charity's objects
To advance the education of the general public in all aspects of the French language and the culture of Frenchspeaking communities in and around Leeds, in particular by the provision of French classes and cultural events.
The charity's main activities
The Alliance Française de Leeds has offered French classes and cultural events in order to meet the above objectives.
The Alliance Française de Leeds has promoted education generally in a manner which is consistent with the constitutional objectives of the Alliance Française de Paris founded in 1883, and represented since the 1st January 2008 by ‘la Fondation Alliance Française’.
The management of the activities of the CIO rests on principles of moral responsibility which are essential to its independence. It will have no political or religious affiliation and will not discriminate on those grounds.
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
The activities of Alliance Française de Leeds, which the trustees have overseen, have been in line with the guidance issued by the Charity Commission on public benefit and in accordance with Section 17 of the Charities Act 2011. The charity has made sure that all members of the public can have access to our courses and clubs, and we have offered special rates for full time students, and people with disability and health issues. We have offered discounts to allow those with financial difficulties to attend.
Achievements and performance
In order to fulfil our aims of promoting the French language and culture we have:
Increased recruitment of students with a record number in the Spring term 2025 of 121 individuals.
Overall registrations continued to be strong with a total of 441 students registered and taking advantage of the Alliance’s services during the year
Developed partnerships with local organisations (shops, etc)
We have built a solid team of people around Alliance Francaise de Leeds: tutors, volunteers, students, trustees, all in support of our action. Two teachers have left during the year and one new teacher was recruited giving a total of 7 at year end . This number is currently sufficient to meet demand.
Financial review
The net receipts for the year were £22,805, including net receipts of £21,986 on unrestricted funds and net receipts of £819 on restricted funds.
3
Alliance Francaise de Leeds
Trustees' report (continued) for the year ended 31 August 2025
Reserves policy
The charity's free reserves, at the year end were £46,952.
The trustees have established a policy to maintain a reserve of funds in the bank sufficient to keep the Alliance running for 3 - 6 months.
At this level the trustees believe they would be able to continue the operations of the charity for the foreseeable future. This level of reserves would enable the charity to continue to operate for a reasonable period allowing it continue to function for the short term in the case of an interruption in cash flow, and for it to be wound down in the case of a collapse of income. The trustees will review the policy annually.
The trustees are aware that its free reserves are higher than the policy level. However, we have been setting funds aside because our current premises are not ideal and we would like to move closer to the city centre if possible. The rent for a new location is likely to be higher than our current arrangement. While we expect to cover this from ongoing income, we are building up a small reserve to help with additional costs such as fees, furnishings, and other setup expenses.
Approved by the board of trustees on 26/05/2026
Julie Barnaby (Trustee)
4
Alliance Francaise de Leeds
Independent examiner's report to the trustees of Alliance Francaise de Leeds
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 August 2025, which are set out on pages 6 to 9.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Chalitha Herath FCCA
27/05/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5
Alliance Francaise de Leeds
Receipts and payments account for the year ended 31 August 2025
| Notes 2025 Unrestricted funds £ Receipts Course fees 77,981 Membership fees 2,833 DELF exam fees 2,235 Grants and donations (2) - Other income 121 Event income 1,246 Total receipts 84,416 Payments Salaries NI and pensions 18,440 Teaching fees 29,711 DELF exam costs 610 Rent 7,000 Insurance 174 Networking 71 Office and other costs 562 IT costs 891 Accountancy and independent examination 1,892 Advertising and marketing 829 Activity costs 1,136 Equipment, materials and resources 1,114 Total payments 62,430 Net movement in funds 21,986 Fund balances brought forward 24,966 Fund balances carried forward (3) 46,952 |
2025 Restricted funds £ - - - 989 - - 989 - - - - - - - - - - 170 - 170 819 - 819 |
2025 Total funds £ 77,981 2,833 2,235 989 121 1,246 85,405 18,440 29,711 610 7,000 174 71 562 891 1,892 829 1,306 1,114 62,600 22,805 24,966 47,771 |
2024 Total funds £ 59,266 1,976 3,660 2,142 29 - 67,073 19,457 29,335 688 9,950 241 1,016 773 899 2,618 - - 493 65,470 1,603 23,363 24,966 |
|---|---|---|---|
6
Alliance Francaise de Leeds Statement of assets and liabilities
| as at 31 August 2025 2025 2025 Unrestricted Restricted £ £ Cash funds Cash at bank 46,952 819 Total cash funds 46,952 819 Debtors and prepayments Other debtors - Rent deposit Assets retained for the charity's own use Projector Computer Course management software HANAF software Liabilities Accruals - Independent examination The financial statements were approved by the board of trustees on 26/05/2026 |
2025 Total £ 47,771 47,771 2025 £ 500 500 2025 £ 900 900 |
2024 Total £ 24,966 24,966 |
|---|---|---|
Julie Barnaby (Trustee)
7
Alliance Francaise de Leeds
Notes to the accounts
for the year ended 31 August 2025
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
Alliance Francaise de Leeds
Notes to the accounts continued
for the year ended 31 August 2025
| 2 Grants and donations 2025 2025 2025 Unrestricted Restricted Total funds funds funds £ £ £ French Embassy UK - - - Ministry for Europe and Foreign Affairs - 989 989 - 989 989 3 Restricted funds Balance b/f Incoming Outgoing Transfers £ £ £ £ STAFE Fund - 989 170 - - 989 170 - Fund name Purpose of restriction STAFE Fund To celebrate the 10th anniversary of the charity. |
2024 Total funds £ 2,142 - 2,142 Balance c/f £ 819 819 |
|---|---|
4 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
9
Alliance Francaise de Leeds
Charity number 1163352
Annual Report and Financial Statements for the year ended 31 August 2025
Alliance Francaise de Leeds
Annual Report and Financial Statements for the year ended 31 August 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Receipts and payments account | 6 |
| Statement of assets and liabilities | 7 |
| Notes to the accounts | 8 to 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
Alliance Francaise de Leeds
Trustees' report for the year ended 31 August 2025
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Name Position Michael Carey Chair Julie Barnaby Treasurer Laura Sutherland Phil Myerscough Gail Bond Sorina Alina Radu Rachael Salmon Kimberley Williams Rachel Healey Julie Heald-Smith Audrey Bouneix Director Manon Veyssieres Charity number 1163352 Registered and principal address Bankers Suite 9, Unity Business Centre Virgin Money UK plc 26 Roundhay Road 32 Town Street Leeds Horsforth LS7 1AB LS18 4RJ
Resigned 17 January 2026 Resigned 5 October 2024 Resigned 5 October 2024
Appointed 25 January 2025 Appointed 25 January 2025 Appointed 26 April 2025 Appointed 12 July 2025
Registered in England and Wales
Independent examiner
Chalitha Herath FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) association formed on 1 September 2015 and is governed by a constitution.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at a general meeting.
2
Alliance Francaise de Leeds
Trustees' report (continued) for the year ended 31 August 2025
Objectives and activities
The charity's objects
To advance the education of the general public in all aspects of the French language and the culture of Frenchspeaking communities in and around Leeds, in particular by the provision of French classes and cultural events.
The charity's main activities
The Alliance Française de Leeds has offered French classes and cultural events in order to meet the above objectives.
The Alliance Française de Leeds has promoted education generally in a manner which is consistent with the constitutional objectives of the Alliance Française de Paris founded in 1883, and represented since the 1st January 2008 by ‘la Fondation Alliance Française’.
The management of the activities of the CIO rests on principles of moral responsibility which are essential to its independence. It will have no political or religious affiliation and will not discriminate on those grounds.
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
The activities of Alliance Française de Leeds, which the trustees have overseen, have been in line with the guidance issued by the Charity Commission on public benefit and in accordance with Section 17 of the Charities Act 2011. The charity has made sure that all members of the public can have access to our courses and clubs, and we have offered special rates for full time students, and people with disability and health issues. We have offered discounts to allow those with financial difficulties to attend.
Achievements and performance
In order to fulfil our aims of promoting the French language and culture we have:
Increased recruitment of students with a record number in the Spring term 2025 of 121 individuals.
Overall registrations continued to be strong with a total of 441 students registered and taking advantage of the Alliance’s services during the year
Developed partnerships with local organisations (shops, etc)
We have built a solid team of people around Alliance Francaise de Leeds: tutors, volunteers, students, trustees, all in support of our action. Two teachers have left during the year and one new teacher was recruited giving a total of 7 at year end . This number is currently sufficient to meet demand.
Financial review
The net receipts for the year were £22,805, including net receipts of £21,986 on unrestricted funds and net receipts of £819 on restricted funds.
3
Alliance Francaise de Leeds
Trustees' report (continued) for the year ended 31 August 2025
Reserves policy
The charity's free reserves, at the year end were £46,952.
The trustees have established a policy to maintain a reserve of funds in the bank sufficient to keep the Alliance running for 3 - 6 months.
At this level the trustees believe they would be able to continue the operations of the charity for the foreseeable future. This level of reserves would enable the charity to continue to operate for a reasonable period allowing it continue to function for the short term in the case of an interruption in cash flow, and for it to be wound down in the case of a collapse of income. The trustees will review the policy annually.
The trustees are aware that its free reserves are higher than the policy level. However, we have been setting funds aside because our current premises are not ideal and we would like to move closer to the city centre if possible. The rent for a new location is likely to be higher than our current arrangement. While we expect to cover this from ongoing income, we are building up a small reserve to help with additional costs such as fees, furnishings, and other setup expenses.
Approved by the board of trustees on 26/05/2026
Julie Barnaby (Trustee)
4
Alliance Francaise de Leeds
Independent examiner's report to the trustees of Alliance Francaise de Leeds
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 August 2025, which are set out on pages 6 to 9.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Chalitha Herath FCCA
27/05/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5
Alliance Francaise de Leeds
Receipts and payments account for the year ended 31 August 2025
| Notes 2025 Unrestricted funds £ Receipts Course fees 77,981 Membership fees 2,833 DELF exam fees 2,235 Grants and donations (2) - Other income 121 Event income 1,246 Total receipts 84,416 Payments Salaries NI and pensions 18,440 Teaching fees 29,711 DELF exam costs 610 Rent 7,000 Insurance 174 Networking 71 Office and other costs 562 IT costs 891 Accountancy and independent examination 1,892 Advertising and marketing 829 Activity costs 1,136 Equipment, materials and resources 1,114 Total payments 62,430 Net movement in funds 21,986 Fund balances brought forward 24,966 Fund balances carried forward (3) 46,952 |
2025 Restricted funds £ - - - 989 - - 989 - - - - - - - - - - 170 - 170 819 - 819 |
2025 Total funds £ 77,981 2,833 2,235 989 121 1,246 85,405 18,440 29,711 610 7,000 174 71 562 891 1,892 829 1,306 1,114 62,600 22,805 24,966 47,771 |
2024 Total funds £ 59,266 1,976 3,660 2,142 29 - 67,073 19,457 29,335 688 9,950 241 1,016 773 899 2,618 - - 493 65,470 1,603 23,363 24,966 |
|---|---|---|---|
6
Alliance Francaise de Leeds Statement of assets and liabilities
| as at 31 August 2025 2025 2025 Unrestricted Restricted £ £ Cash funds Cash at bank 46,952 819 Total cash funds 46,952 819 Debtors and prepayments Other debtors - Rent deposit Assets retained for the charity's own use Projector Computer Course management software HANAF software Liabilities Accruals - Independent examination The financial statements were approved by the board of trustees on 26/05/2026 |
2025 Total £ 47,771 47,771 2025 £ 500 500 2025 £ 900 900 |
2024 Total £ 24,966 24,966 |
|---|---|---|
Julie Barnaby (Trustee)
7
Alliance Francaise de Leeds
Notes to the accounts
for the year ended 31 August 2025
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
Alliance Francaise de Leeds
Notes to the accounts continued
for the year ended 31 August 2025
| 2 Grants and donations 2025 2025 2025 Unrestricted Restricted Total funds funds funds £ £ £ French Embassy UK - - - Ministry for Europe and Foreign Affairs - 989 989 - 989 989 3 Restricted funds Balance b/f Incoming Outgoing Transfers £ £ £ £ STAFE Fund - 989 170 - - 989 170 - Fund name Purpose of restriction STAFE Fund To celebrate the 10th anniversary of the charity. |
2024 Total funds £ 2,142 - 2,142 Balance c/f £ 819 819 |
|---|---|
4 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
9
Alliance Francaise de Leeds
Independent examiner's report to the trustees of Alliance Francaise de Leeds
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 August 2025, which are set out on pages 6 to 9.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: …………………………………… Name: Chalitha Herath FCCA
27/05/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
1