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2025-07-31-accounts

Trustees’ Annual Report and Financial Statements

Report for the Year Ended 31 July 2025

Contents

Legal and Administration Information ........................................................................................... 3 Introduction to Trustees' annual report for the Year ended July 2025 .............................................. 5 Report of the Trustees for the Year ended July 2025 ....................................................................... 7 1. Purposes of our charity and activities conducted during the year ............................................ 7 2. Structure, Governance and Management ............................................................................... 8 3. Method of appointment or election of the trustees, their induction and training ....................... 8 4. Organisational structure and decision making ...................................................................... 10 5. Public benefit ...................................................................................................................... 10 6. Financial review including funding sources .......................................................................... 11 7. Monitoring reserves ............................................................................................................. 12 8. Risk Management ................................................................................................................ 12 9. Trustees' responsibility statement ....................................................................................... 14 Independent Auditor’s Report ..................................................................................................... 16 Statement of Financial Activities ................................................................................................. 17 Balance Sheet ............................................................................................................................ 18 Notes to the Financial Statements .............................................................................................. 19 1) Accounting Policies ............................................................................................................. 19 2) Income from Donations and legacies ................................................................................... 21

Registered Charity : 1168486

Trustees Report for the Year Ended 31 July 2025

3) Incoming Resources from Grants ......................................................................................... 21 4) Incoming Resources from Charitable Activities .................................................................... 22 5) Incoming Resources from Fundraising ................................................................................. 22 6) Analysis of Charitable Activities ........................................................................................... 22 7) Employees .......................................................................................................................... 23 8) Cash and cash equivalents .................................................................................................. 24

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Trustees Report for the Year Ended 31 July 2025

Legal and Administration Information

Charity Number: 1168486

Registered office : Since 23/04/2024: 4 Ashby Court, Marcham Road, Drayton, ABINGDON, Oxfordshire, OX14 4FF

Bank : CAF BANK Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ - sort code: 40-5240 Account number: 00034625

Trustees : The table shows the trustees of our Charity and any changes during the reporting year (or since), consistent with the updated information provided online through the charity commission website:

website:
Names Date of appointment (if
different from the date of
our Constitution signed on
26th July 2016)		 Date of resignation
Delphine Elbes May 2023 n.a
Patricia Cawte-Dutheil December 2018
Became Secretary January
2019		 n.a
Clotilde Lévecque December 2019 n.a
Céline Cornereau November 2023 n.a
Sophie Jegouic-Goodall November 2023 n.a
Claire de Wambrechies January 2024 February 2026

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Trustees Report for the Year Ended 31 July 2025

Accountants:

It Doesn’t Have to Cost the Earth Ltd

47 St Dunstans Close

Worcester

WR5 2AJ

Independent Examiner:

Venusia Ltd

Apt 316 Wimbledon Central 21-33 Worple Road

SW19 4BJ

London2

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Trustees Report for the Year Ended 31 July 2025

Introduction to Trustees' annual report for the Year ended July 2025

This ninth annual report for Le Petit Club Français d’Oxfordshire ( le Petit Club herein) showcases further achievements and growth for our organisation, which has been a registered charity since July 2016.

During the 2024–25 academic year, we began an ambitious redesign of all our curricula. This work will strengthen the quality of education offered to your French-speaking children and support smoother progression and continuity throughout every stage of their learning journey.

Our core mission, promoting French language and culture to children and families in Oxford and its surrounding areas, was successfully delivered through in-person sessions on Tuesdays and Saturdays. The Tuesday classes continued at Cherwell School in Oxford, while the Saturday classes remained at Emmanuel Christian School in Littlemore, Oxford. We have also continued our sessions at the Village Hall of Littlemore benefitting our school pupils’ carers, younger siblings, and the wider francophone community. We are pleased to report the expansion of our activities through the running of a free library of books in French language available to all for free during the open sessions at the Village Hall.

For our older students (aged 11-16), we maintained online sessions, splitting the group into two smaller classes to enhance the quality of teaching and provide more opportunities for students to actively participate in lessons. The academic year began with 94 pupils and ended with 86 pupils.

In terms of cultural enrichment, we continued the facilitation of general knowledge discussions at the end of each formal lesson on the Tuesday and offered a ‘civilisation’ class for children aged over 9 on Saturdays to improve their written and oral skills in French and deepen their knowledge of the French Culture. The cultural program was further enriched with the running of a traditional carnival in March which was which was sold out to over 100 participants from our community. We concluded the academic year with an end of year school party (‘ kermesse’ ), bringing our community together and giving an opportunity to showcase out students’ hard work in theatre classes amongst others.

Financially, the Petit Club has retained a steady level of income and managed to reduce significantly expenses this year as the Trustees decided not to replace the Administrator who resigned in June 2023 during this financial year. The significant surplus made compared to the previous financial year enabled the Petit Club to build further reserves to ensure its sustainability, and to provide flexibility to develop our service offer in 2025-26 and to invest in pedagogic resources for our teachers, thus improving the quality of the education provided to our pupils. The graph provided below shows the Petit Club’s financial history between July 2019 and July 2025:

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Trustees Report for the Year Ended 31 July 2025

We are grateful for our teaching staff team’s continued commitment to quality education for our pupils and to offer a positive learning experience. We also thank our volunteer trustees and parents for their unwavering support, without which the Petit Club could not exist.

It is with great ambitions that we prepare for the next school year and we look forward to expanding opportunities for pupils to learn French through the arts (including a choir and a new theatre class) and to share our culture with the local community through more cultural events.

The Trustees of Le Petit Club Français d’Oxfordshire.

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Trustees Report for the Year Ended 31 July 2025

Report of the Trustees for the Year ended July 2025

1. Purposes of our charity and activities conducted during the year

The vision for Le Petit Club Français d’Oxfordshire (Le Petit Club herein ) is to nurture the French language and culture of interested French-speaking and bilingual families living in Oxford and the surrounding area. We do so by providing affordable French classes, together with a cultural enrichment programme that offers events for pupils and their families. We aim to provide a structured educational environment that develops our pupils’ capabilities, competencies, and skills.

We have done so throughout the past year through the following key activities:

Educational programme:

Over the financial year 2024-25, Le Petit Club managed various French language and art classes (based on school year/age of the children) in person and online. The classes are for children from 5 to 15 years of age and operate during term time only.

Our Curriculum Coordinator was appointed in September 2024 to review our programmes and available resources. This recruitment stemmed from a need to ensure (1) the continuous improvement of the quality of our course offer, (2) a better progression of pupils within and across levels, and (3) to support better our teachers to deliver a harmonised and integrated curriculum.

By the end of the year, our Curriculum Coordinator had developed new programmes for Reception, Year 1 and Year 2 groups and will continue her work during the next financial year.

New library, social gathering and the Club des Minis :

On Saturdays, we have continued renting the Village Hall in Littlemore, which is a five-minute walk from the school where classes are held. Parents can gather there while their children are attending the classes and socialise with other French speaking parents while the children are able to play games or do crafts together. Between 11-11.30 am the Club des Minis takes place and provides an opportunity for children under 4 accompanied by their parents, to listen to stories and songs in French language to promote their language development. This group has attracted an increased amount of families and gained in popularity throughout the year following publicity done on social media and through parent newsletters. The opening and supervision of the Village Hall, and Club des Minis are done by a couple of trustees, with the support of DBS-checked volunteers.

In late November 2024, thanks to a grant received by the Agency for French Education Abroad (AEFE), the Petit Club was able to acquire bookshelves and to open a small library (over 350 titles) of books in French languages for the French community to access for free on Saturdays during the sessions at the Village Hall of Littlemore. The library loans are managed by two trustees using the free version of the Librarika online platform.

Special events:

During the academic year 2024-25, the following events were put in place for the families of our wider community:

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Trustees Report for the Year Ended 31 July 2025

drinks. The event was attended by over 100 people. We also celebrated Mardi Gras with the families attending the Club des Minis before this event.

2. Structure, Governance and Management

Le Petit Club Français d’Oxfordshire is structured as follows:

The charity trustees follow the Charity Governance Code which enables and supports a charity’s compliance with the law and relevant regulations. It also promotes a culture where everything works towards fulfilling the charity’s vision detailed below. More information on the decision-making process and the trustees is provided in sections 4 and 8, respectively.

3. Method of appointment or election of the trustees, their induction and training

a) Method of appointment or election of the trustees

As set out in the ‘ Le Petit Club ' Constitution:

When considering new trustees, the existing trustees have regard to several factors:

Recruitment methods during this financial year mainly included approaching parents of children attending Le Petit Club classes. Other possible methods of advertising/attracting trustees include:

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Trustees Report for the Year Ended 31 July 2025

A potential new trustee is presented with the CIO and its organisational structure, governance, and management.

The potential new trustee will confirm his/her willingness to apply as a trustee of the Le Petit Club , and the existing trustees vote according to the procedure defined in the CIO Constitution. If the quorum is present at the meeting, and the new trustee is elected by the majority of those eligible to vote, then the new trustee is appointed, and the appointment is recorded in the meeting minutes.

The new Trustee must then be cleared through an enhanced DBS check and if satisfactory, is provided with an induction on the role of Trustees at the Petit Club and our operational procedures. Following on from the induction, the new trustee is invited to the next Le Petit Club trustees meeting to be introduced to other trustees. No new trustees have been recruited during this financial year but a recruitment campaign will be one of the strategic priorities for next year.

b) Trustees induction and training

The new trustee is briefed on the trustees' legal obligations under charity and company law, and given an explanation about how the CIO work, the trustees' role, and the specific role for the new trustee - if any. This normally happens before the first Petit Club trustees meeting attended, or shortly after, and before the person makes the decision to become a trustee.

The Board of Trustees makes available to each new charity trustee, on or before his or her first appointment:

In addition, the new trustee is granted access to the Petit Club's data repository, where all documents pertaining to the organisation of the Petit Club are centralised and shared with all trustees. This includes the Petit Club's Constitution, accounts and financial information, policies, minutes of past meetings, etc.

Various policies are in place and any changes to them is communicated to the Trustees. These are discussed in section below on Risk Management.

Training for new and current Trustees on governance, safeguarding, health and safety and other thematics of relevance to charity governance and compliance is provided by the Petit Club mainly through the Parapluie FLAM’s subsidised training including the online platform iHASCO. External training can also be provided as required.

All trustees give their time freely, with no remuneration paid. All trustees are encouraged to participate and contribute to the CIO activities and events throughout the year. We are extremely grateful for their ongoing support and commitment.

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Trustees Report for the Year Ended 31 July 2025

4. Organisational structure and decision making

Le Petit Club Français d’Oxfordshire had 6 trustees registered during the reporting year, every charity trustee is over 18 and has been elected for a minimum of three years. Every charity trustee has been appointed for some specific duties in relation with the personal skills like accounting, governance, public relation, marketing, and communication, etc. All trustees also tend to help during preparation and/or running of events and supervision of activities including the opening and closure of the sites where courses take place.

Charity trustees’ organisation
Charity trustees Role
Patricia Cawte-Dutheil Secretary and administration
Clotilde Levecque Finance advice and Treasurer
Delphine Elbes Supervision of activities in Village
Hall on Saturdays
Céline Cornereau Governance Lead and
communication
Sophie Jegouic-Goodall Teachers’ coordination, grants
and H&S Lead
Claire de Wambrechies
(resigned in February
2026)		 Safeguarding Lead and Pedagogy

The charity trustees meet every six to eight weeks during term-time, or when required. The meeting is occasionally (at least on a termly basis) attended by the Curriculum Coordinator who provides updates on the pedagogy. The dates are agreed on a majority vote basis at the end of each meeting and the notice sent by email to all the charity trustees in line with our Constitution. The Secretary notifies, before each meeting, all charity trustees on all points to be discussed during the meetings. All our meetings are now online.

The minutes of the previous meetings are always approved before starting the current meeting. If a decision is needed on a specific topic, it is voted at the trustees’ meetings, or by email for urgent matters, by at least 3 trustees. All events topics, dates and venues of the events organised by Le Petit Club are decided by the charity trustees and sometimes are dependent on the availability of external guests. Events are generally managed on a voluntary basis by the charity trustees, including communication, preparation, delivery of the event etc.

5. Public benefit

The benefits to the public are varied. Le Petit Club exposes children and their families to French speaking culture, traditions, and literature, allow them to practice the French language, play French games and meet other families who speak or are interested in the acquisition of French.

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Trustees Report for the Year Ended 31 July 2025

As per its very nature & purpose (already described in section 1), Le Petit Club supports strong educational values and advancement in promoting and encouraging further literacy, language development & knowledge. It helps confidence building and learning by giving the chance to children to identify with other children in similar multicultural environments, and with potential educational challenges. Our belief is that learning & mastering another language is an effective way to better understand others and other ways of doing things. We hope that this in turn encourages a multilingual education to benefit the wider community.

Le Petit Club can benefit to anybody who has a strong commitment to French language and Francophone culture (i.e. from France, Belgium, Switzerland, French speaking African nations, etc). At a wider level, Le Petit Club , since its inception, has been a valued meeting place, notably providing a support network in helping new Francophone families to integrate in the Oxford area. A great sense of local community support has also developed around Le Petit Club for the parents through networking events (parent evenings, cultural events, etc). We also offer a free platform of communication to connect families and for people to post adverts or offers (such as baby-sitting, French au pair, Frenchspeaking nanny, request to host French students, etc) that had proved to be helpful within the local community.

As we currently benefit from only one small grant from France's Ministry of Foreign Affairs (via the AEFE), most of our services are fee-based. However, our aim is to ensure that we provide affordable classes, and accessible and interesting events, which have educational merit and can enrich the educational experience. For instance, we competitively price lessons with experienced qualified teachers, as well as payment plan options for families of low income or who experience difficulties with payment.

When we look at projects or possible events, the main criteria we consider include:

6. Financial review including funding sources

The principal source of income for Le Petit Club is tuition fees, and in 2024/25 net fees including discounts totalled £41,973 (2023/24: £43,044). During the year, a further £284 was received in relation to cultural events.

2024/25 income was further boosted by the receipt of £847 in grants and donations (2023/24: £1,703). A surplus of £ 15,396 was recorded during the year, nearly three times more than during the previous financial year (2023/24: £5,462), increasing overall funds to £41,801 (2023/24: £ 26,405).

This significant surplus is due to savings in employee costs (worth £11,753 in 2023-24) achieved through the halt on the recruitment of a new Administrator in 2024/25, and the intent to increase the Petit Club ’s reserves for the next financial year.

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Trustees Report for the Year Ended 31 July 2025

7. Monitoring reserves

The reserves policy of the Charity is to maintain a level of funds sufficient to continue operations for six months in the event of a termination of income and to deal with unforeseen circumstances. At the end of 2024/25 the level of free reserves to cover for salaries, rent, governance costs (including bank charges, accountancy, and insurance) had grown to £40,954 (2024/25: £25,515). This gives more than 6 months of cover.

The Charity makes no commitment to expenditure on charitable activities until classes are fully booked and paid for. There is therefore a very low risk of financial liabilities arising from curtailed charitable activities.

8. Risk Management

We take very seriously (a) the protection of children, (b) health and safety and (c) compliance with relevant legal requirements and we have adopted and implemented various policy and procedures to that effect.

  1. We asked all trustees and teachers to read and sign confirmation that they have read and understood the policy and procedures concerning safeguarding and anti-bullying. We requested and obtained clean enhanced DBS (rather than standard DBS given the activities with children) from all teachers and will continue to do so for any new person who will be directly in contact with the children. We also ensure that if volunteers are used, this is done in line with the policy and they are not left on their own with a child unless they have followed the same procedure. We use an account with Care Check to obtain any future DBS. We also review annually accreditations in safeguarding training for all personnel involved in operations and supporting activities at the Petit Club . This includes expectations for a minimum training in Level 2 safeguarding for teachers and trustees, and training in level 1 safeguarding for volunteers. In addition to this we will ensure that a minimum of two trustees are trained as Designated Safeguarding Leads to guarantee the effective oversight and handling of safeguarding matters.

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Trustees Report for the Year Ended 31 July 2025

We have a section on online safeguarding in our safeguarding policy to ensure maximum relevant protection given the new online teaching circumstances. Also, the parents are asked to fill in an online Consent Form regarding the new remote teaching system in place. The policy is reviewed yearly with an appointed trustee in charge of safeguarding.

  1. We conducted risk assessments of the various classrooms/locations where we run classes and where relevant, risk assessments of events. We also regularly review our responsibilities under Health and Safety requirements and ensure that enough personnel (trustees and teachers) receives professional external training in first aid and fire safety (Fire Marshall training).

An accident book and a first aid kit are also held for the classes and events, and checked regularly by trained first aiders, as and when required.

  1. Insurance: We also ensure that the activities of Le Petit Club are covered by an up-to- date insurance which is subscribed with MARKEL UK Ltd. The contract is reviewed yearly by the trustees.

  2. Data protection: Our policy on data management is in line with the GDPR requirements. We renew yearly our membership of the Information Commissioner's Office (ICO). We are working through an action plan to ensure we progress outstanding activities under the new regulation. The GDPR requirements are reviewed yearly by the Trustees.

  3. We have a Teachers’ Manual which covers various aspects and how we manage the risks associated with using teachers who provide lessons in French, and we have ensured that all teachers have read and understood this manual, which is done via email and through face-to-face meetings with the Curriculum Coordinator. The Curriculum Coordinator will revise the manual yearly.

  4. We have revised and expanded our Complaints Policy & Procedure in May 2024 - no formal complaint has been received during the reporting year, so it has not been applied to date. The policy is reviewed yearly by the trustees.

  5. During the year, we have reviewed all our contracts (contract of services with teachers, bookkeeper, etc) and hold a signed copy by both parties for all relevant contracts.

We have not identified any other risks of possible detriment or harm or any financial risks. In addition, we have an anti-fraud/bribery policy in place.

8. Plans for Future Periods

Our plan for the foreseeable future is to:

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Trustees Report for the Year Ended 31 July 2025

9. Trustees' responsibility statement

Trustees’ responsibilities in relation to the financial statements:

The trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law and the law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period.

In preparing the financial statements, the trustees are required to:

explained in the financial statements.

The trustees are responsible for keeping proper accounting records that 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, Statement of Recommended Practice, Accounting and Reporting by Charities (SORP) revised 2015 and International Financial Reporting Standard IFRS No.102. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Declarations:

The trustees declare that they have approved the trustees’ report

Signature: Date: 31/05/2026

Full name: Clotilde Levecque

Position: Trustee (Treasurer)

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Trustees Report for the Year Ended 31 July 2025

Signature: Date: 31/05/2026 Full name: Céline Cornereau

Position: Trustee (Governance Lead)

Signature: Date: 31/05/2026 Full name: Patricia Cawte-Dutheil Position: Trustee (Secretary)

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Trustees Report for the Year Ended 31 July 2025 LUB F R A A I S Independent Auditor's Report CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Irbdepen(lent ExJminer'5 Repryt R•porttoth• Le Petit aub Fran(315 D'oxfordshire 31 lul 2025 Charty fjo.: 1168486 Company no.: I reporttothecharitytrustees on myexamination of the accountsof theabovecharity for the yearended 31Jul 2025 As thÈ tharit￿S trustees of the Chartytr You are ￿sponSible for the pre￿rat10Th of R•sponsStAlhl•sand basis ol r•port the xcount5 in accordance with the requiremen15 of the Charity Act 2011 ltthe 2011 Ad-l. I report in respect of my examination of your thariVsaccount5a5 catried out under settion 145 of the CharitiesAct 20111-the 2011 ACVI. In carryin8 Out my examination. I have foll(w4ed the DirKtions gwen by the Charity Commission (under settign 14515llbl pf the 2011 Art. Independent •x4mlnefg ¥¢•t•m•n¢ I have completed my examination. I confirm that rbo material mallers have come to my attentiDn (other than that di5rb5ed bel(bv4'1 in connErtion vlith the examithation which gwes me cause to believe that". AccountSrb8 retDrds were not kept attDrdante With sectbn 130 of the Att or The accounts do not accord with the accounting record5 I have no concerns have come across no other matters in connertion with the examination to whith attention should bÈ drawn in Order to enablÈ a proper Unde￿tandI the accounts to be r&AC￿d. 30 May 2026 Gwald GU￿let qu•llfieaiitsTh(slor boty 111 anyl-. A550(l¥ti￿ Df lfitematiDThal kcountsnt5 Venusla Ltd Loth. SW19 4BJ Apt316Wimbled¢Jn Central, 21- 33 Worple Road Registered Charity .' 1168486 Page 16of25

Trustees Report for the Year Ended 31 July 2025

Statement of Financial Activities

For the Period 1 August 2024 to 31 July 2025

31 July 2025 31 July 2024
Notes Unrestricted
funds		 Restricted
Funds		 Total
funds		 Unrestricted
funds		 Restricted
Funds		 Total funds
£ £ £ £ £ £
Income and endowments
from:
Donations and Legacies 2 0 0 0 814 0 814
Grants 3 0 847 847 0 889 889
Charitable Activities 4 42,425 0 42,425 43,111 0 43,111
Fundraising 5 130 0 130 70 0 70
Investments
Total 42,555 847 43,401 43,995 889 44,884
Expenditure on:
Raising Funds 0 0 0 88 0 88
Charitable Activities 6 27,116 889 28,005 39,334 0 39,334
Total 27,116 889 28,005 39,422 0 39,422
Net
income/(expenditure) 15,438 (42) 15,396 4,572 889 5,462
Transfer between funds 0 0 0 0 0 0
Other recognised
gains/(losses):
Gain/(losses) on
revaluation of fixed assets
Net movement in funds 15,438 (42) 15,396 4,572 889 5,462
Reconciliation of funds:
Total funds brought
forward 25,515 889 26,405 20,943 0 20,943

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Trustees Report for the Year Ended 31 July 2025

Total funds carried
forward 12 40,954 847 41,801 25,515 889 26,405

The notes on pages 19 to 25 form an integral part of the financial statements.

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Balance Sheet

Balance Sheet
31 July 2025 31 July 2024
Notes Unrestricted
funds		 Restricted
Funds		 Total
Funds
 Unrestricted
funds		 Restricted
Funds		 Total Funds
£ £ £ £ £ £
Fixed assets
Tangible Assets 0 0 0 0 0 0
Totalfixed assets 0 0 0 0 0 0
Current assets
Cash at bank and in
hand 8 41,062 847 41,909 27,121 889 28,011
Debtors and
Prepayments 9 1,042 0 1,042 38 0 38
Total current assets 42,104 847 42,951 27,159 889 28,049
Creditors: amounts
falling due within one 10 (1,150) 0 (1,150) (1,643) 0 (1,643)
year
Net current
(liabilities)/assets 40,954 847 41,801 25,516 889 26,405
Total assets less current
liabilities 40,954 847 41,801 25,516 889 26,405
Total net assets 40,954 847 41,801 25,516 889 26,405
Funds of the Charity
Restricted funds 12 847 847 0 889 889
Unrestricted funds 12 40,954 40,954 25,515 25,515
Totalfunds 40,954 847 41,801 25,515 889 26,405

The notes on pages 19 to 25 form an integral part of the financial statements.

The Financial Statements were approved by the Trustees and authorised for issue on 13/05/2026 and signed on their behalf by:

Signature: Print Name: Clotilde Levecque

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Trustees Report for the Year Ended 31 July 2025

Notes to the Financial Statements

1) Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) General information and basis of preparation

Le Petit Club Français D'Oxfordshire is a Charitable Incorporated Organisation registered in England number 1168486.

The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)).

The charity has applied the exemption available to small charities in the Charities SORP (FRS 102) and does not include a Statement of Cash Flows in these Financial Statements.

Le Petit Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting notes.

b) Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c) Fund accounting

The Charity maintains various types of funds as follows:

Unrestricted Funds: The general funds represent unrestricted income which is expendable at the discretion of the Trustees in the furtherance of the objectives of the Charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted Funds: Funds which the donor has specified are solely to be used for particular activities or projects.

d) Income

All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the income, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount of income receivable can be measured reliably.

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Trustees Report for the Year Ended 31 July 2025

Income from charitable activities includes income earned from trading activities to be used to undertake activities to further the objects of the charity. Income is received in exchange for supplying goods and services and is recognised when entitlement has occurred.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees' Annual Report.

e) Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure directly relates to the object of the Charity and is shown inclusive of VAT.

f) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include office costs, governance costs and administration costs. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs have been allocated to activities on a basis consistent with the use of the resources. The basis on which support costs have been allocated are set out in note 6.

g) Tangible Fixed Assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows:

Fixtures, fittings and equipment - 20% straight line

h) Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount due after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Prepayments are valued at the amount prepaid net of any trade discounts due.

i) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision are normally recognised at their settlement amount after allowing for any trade discounts due.

j) Corporation Tax

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a Charity for UK Corporation Tax purposes. It therefore does not suffer tax on income or gains applied for charitable purpose.

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Trustees Report for the Year Ended 31 July 2025

k) Foreign Currency

Foreign currency transactions are initially recognised using the monthly exchange rate.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate. Gains and losses on exchange are allocated to the appropriate resource.

l) Key estimates and accounting judgements

In applying the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of revision and future periods, if the revision affects both current and future periods.

2) Income from Donations and legacies

Unrestricted
funds		 Restrict
ed
funds		 2025
Total
funds		 2024Total funds
£ £ £ £
Donations and Legacies 0 0 0 814
0 0 0 814

3) Incoming Resources from Grants

Unrestricted
funds		 Restrict
ed
funds		 2025 Total
funds		 2024
Total
funds
£ £ £ £
Grants 0 847 847 889
0 847 847 889

Registered Charity : 1168486

Page 21 of 25

Trustees Report for the Year Ended 31 July 2025

4) Incoming Resources from Charitable Activities

Unrestricted
funds		 Restrict
ed
funds

2025 Total
funds		 2024 Total
funds		 2024 Total
funds
Student Tuition Fees 45,924 0 45,924 47,828
Special Events 284 0 284 0
Sale of Teaching Manuals 99 0 99 18
Discounts (3,951) 0 (3,951) (4,784)
Interest Received* 69 0 69 49
42,425 0 42,425 43,111
* Interest received is immaterial and, as such, is not separately reported on the SOFA.
5) Incoming Resources from Fundraising
Restrict 2024
Unrestricted ed 2025 Total Total
funds funds funds funds
Special Events 130 0 130 70
130 0 130 70
6) Analysis of Charitable
Activities
Basis of
Allocation

Unrestricted
funds		 Restricte
d funds		 2025
Total
funds		 2024
Total
funds
Direct Charitable Activities: £ £ £ £
Teacher Fees Direct 15,645 0 15,645 17,521
Teaching Books & Materials Direct 268 0 268 173
Teacher Training & DBS
Checks, Travel & Other Direct 53 0 53 152
Special Events Direct 160 0 160 0
Equipment Purchases Direct 218 218 435 0

Registered Charity : 1168486

Page 22 of 25

Trustees Report for the Year Ended 31 July 2025

Support Costs:
Staff Costs (see Note 7)
Time based		 (243)
0
(243)
11,753
Contractor Costs
Time based		 1,497
0
1,497
720
Rent costs
Usage		 6,043
671
6,715
6,721
IT & Telecoms
Usage		 202
0
202
225
Subscriptions & Sundry
Expenses
Usage		 219
0
219
320
Insurances
Usage		 244
0
244
220
Bank Charges
Usage		 66
0
66
91
24,371
889
25,260
37,894
Governance:
Accountancy
Direct		 2,225
0
2,225
1,150
Independent Examination
Direct		 250
0
250
250
Trustee Training
Direct		 236
0
236
0
Data Protection Fee
Direct		 40
0
40
40
2,746
0
2,746
1,440
Total Charitable Activities 27,116
889
28,005
39,334
7) Employees
2025 2024
£
£
Salaries and Wages
(193)
11,594
Social Securitycosts
(51)		 158
(243)
11,753
No employees received employment benefits for the reporting period of more
than £60,000 (2024: none).
Average headcount in the year
2025
2024
Teaching, Governance &
Support
0
1
2025 2024
£ £
Salaries and Wages (193) 11,594
Social Securitycosts (51) 158
(243) 11,753
No employees received employment benefits for the reporting period of more
than £60,000 (2024: none).
Average headcount in the year
2025 2024
Teaching, Governance & 0 1
Support

Registered Charity : 1168486

Page 23 of 25

Trustees Report for the Year Ended 31 July 2025

8) Cash and cash equivalents

8) Cash and cash equivalents
2025 2024
Unrestricted
Restricted		 Total Total
£
£
£		 £
CAF Bank Account 41,062
847
41,909		 27,988
Cash in Hand 0
0
0		 23
Total Cash at Bank and in Hand 41,062
847
41,909		 28,011
9) Debtors and Prepayments
2025 2024
Unrestricted Restricted
Total		 Total
£ £
£		 £
Trade debtors 1,042 0
1,042		 38
Prepayments and accrued income 0 0
0		 0
Total 1,042 0
1,042		 38
10) Analysis of current liabilities
Analysis of creditors: falling due
within one year
2025 2025
2025		 2024
Unrestricted Restricted
Total
£ £
£		 £
Accountancy Fees 900 0
900		 900
Payroll liabilities (including
pensions)		 0
0		 51
0
Independent Examiner's Fee 250 0
250		 250
Accruals and Deferred Income 0 0
0		 443
Total 1,150 0
1,150		 1,643
11) Assets represented by each
fund
Unrestricted
Funds		 Restricted
Funds		 Total Funds Total Total Funds
2025 2025 2025 2024
£ £ £ £
Fixed Assets 0 0 0 0
Current Assets 42,104 847 42,951 28,049
Current Liabilities (1,150) (1,150) (1,643)
Total 40,954 847 41,801 26,406
12) Charity funds

Registered Charity : 1168486

Page 24 of 25

Trustees Report for the Year Ended 31 July 2025

Balance
Transfer at 31
Balance at between July
31 July 2024 Income Expenditure funds 2025
£ £ £ £
Restricted Funds
(Library)
Restricted Funds		 889
0		 0
847		 889
0		 0
847
(2025 grant))
889 847 889 847
Unrestricted
Funds		 25,515 42,555 (27,116) 40,953
25,515 42,555 (27,116) 0 40,953
Total Funds 26,404 43,401 (26,227) 0 41,800

A restricted grant of £889 was received during 23/24 from Loire Atlantique to be spent on creating and hosting a Library for the Club.

Prior Year Comparative

Balance at
31 July 2023		 Income Recognised Expenditure Transfer
between
funds		 Balance
at 31
July
2024
£
£
£
£		 £
Restricted Funds 0
889
0		 889
Unrestricted
Funds		 20,943 43,995 (39,422)
25,515
20,943 43,995 (39,422) 0 25,515
Total Funds 20,943 44,884 (39,422) 0 26,405
13) Trustees' expenses and remuneration and related party transactions
The Trustees all give freely their time and expertise without any form of remuneration or
other benefit in cash or kind (2023-24: £nil).

Registered Charity : 1168486

Page 25 of 25