The Trustees of the **Souvenir Francais au Royaume-Uni | The French War Graves Commission in the UK** ## **Trustees Annual Report** We are pleased to provide our fourth Trustee report since the CIO (the “Charity”) was established on 29 August 2019.The. Trustee Annual Report covers the period ranging from 1 January 2023 to 31 December 2024. The Charity has achieved a “complete return to normal” post the covid period. 2024 was marked by the 80[th] anniversary of D-Day and the 120 Years of the Entente Cordiale. It was the opportunity to support a number of commemoration events of a scale unseen since pre-covid times. Our focus on commemorative plaques has also continued and as in previous years, those efforts continue to be deemed successful and in line with our objectives. Finally, a few organisational changes have been implemented this year. Those are outlined throughout the report. Thomas Liaudet Chairman of the Trustees Le Souvenir Francais au Royaume-Uni • address : 12 Connaught square, W2 2HG, London _Le Souvenir Francais au Royaume-Uni is a Registered Charity in England and Wales, charity number 1185088._ Annual trustee report ## **Report of the trustees for the period ending 31 December 2024** **The Trustees of** _**Le Souvenir Français au Royaume-Uni**_ **(aka the French War Graves Commission, “SFRU” or the “Charity”) present their annual report on the Charity and its examined account for the year ended 31 December 2024 and confirm compliance with the requirements of the Charities Act 2011, the Trust Deed and the Charities SORP (FRS 102).** ## **Key charity details** Registered Charity N 1185088 Website: www.le-souvenir-francais.uk Contact address: 12 Connaught Square, W2 2HG, London ## **Mission statement** The French War Graves Commission operates under a Declaration of Trust dated 24 February 2019 which was registered by Charity Commissioners for England and Wales as a Charitable Incorporate Organisation (CIO) on 29 August 2019 which included the regulations for appointment of the trustees. The French War Graves Commission honours men and women who died serving France and its allies in the First and Second World Wars and subsequent conflicts and ensures they will never be forgotten. It provides advocacy/ advice/ information to its members and to the broader public. ## **Review of activities** Our activities have been largely focused on commemoration events and the continued effort focused on the set-up of commemorative plaque marking key regiments and or individuals whose role has been key during various conflicts. ## _**Remembrance events**_ . The Charity co-organises and participates to a number of commemorations which can be found on its web site (www.le-souvenir-francais.uk) including the November Remembrance and Armistice celebration. The 80[th] anniversary of D-Day and the 120 Years of the Entente Cordiale were celebrated on several occasions. ## _**Other notable events**_ In November 2024, the Charity participated to a veteran AGM association at Regent’s Park Barracks in London and to the inauguration of a new “vitrine” focused on the Débarquement de Provence, which was organised by the representatives of the Fondation de la France Libre (“FFL”) in the UK, Mrs Brigitte Williams. _2_ Annual trustee report ## _**Research and public listing of commemoration sites**_ The Charity continues to populate the list of key remembrance sites in the UK, which can also be found on the Charity’s web site. Several ones have been identified during the year and are expected to be added next year, following verifications of the exact location and/or site accessibility. We have also seen an increase in request from overseas regarding individual members of the armed forces, which unfortunately we are not equipped to process adequately. We however aim at guiding such requests towards relevant sources, including the Commonwealth War Graves Commission, the MOD site to obtain copies of military records of services, Armed Forces Memorial roll of honour and the National Archives. ## _**Continuation of the UK commemorative plaque initiative**_ As mentioned in our previous report, in 2020, the Charity has co-initiated an effort to create and install a series of commemorative plaques in honour of the Free French fighters during World War 2, including those operating under British command. The effort was meant to be lasting over time, with relatively regular new plaques (aiming at c.1 a year). The first plaque was produced in 2021 and supported by a fundraising campaign organised by the Charity and unveiled on 17 June 2021 in Hampstead London. A second set was inaugurated on 8 November 2022 at the Lycee Francais Charles de Gaulle in London, commemorating Special Forces regiments including the Free French SAS (Special Air Service) 3rd and 4th regiments and the Marine Commandos and their founder, Captain Kieffer In 2023 two new plaques, were inaugurated at the Old Dean Camp in Camberley where the French Forces were stationed from late 1940 to 1944, including Les cadets de la France Libre.. The Charity continues its initiative and this year, a new plaque to Sir Winston Churchil was inaugurated at Lycee Winston Churchill (“LWS”) in Wembley, London. The unveiling of the plaque, on 10 May 2024, to was led by Sir Nicholas Soames (Churchill's grandson) and the French Ambassador. Participants included the Deputy Mayor of Brent and the representatives of several other associations, including the FFL and the Allied Forces Heritage Group to name a few. The Charity is also pleased to see other plaques flourishing across the UK and for instance, the inauguration of a new commemorative plaque honouring the French F Section of the SOE (Special Operations Executive) on 14 September 2024 at 64 Baker Street, thanks to the efforts of SECRET WW2. Finally, we also praise François Fouré, Délégué général pour le Finistère, and former Ambassador John Duncan, for the commemoration organised at Girvan, Scotland on 12 October 2024, celebrating 31 men of the Longwy ship sunk in November 1917. Photos of plaques can be found on the Charity web site at: https://le-souvenir-francais.uk/fr/plaquescommemoratives _3_ Annual trustee report ## _**Recovery of grave/cemetery**_ The Charity continues to collaborate with other delegations and associations regarding stolen war grave items which may be put for sale on internet websites such as Ebay. At the time of filing this yearly report, we have managed to help recovering another plaque and it will therefore be reported next year. ## _**Digital media**_ The Charity continues to make good use of its X account with 220 followers. The Charity continue to identify and recommend relevant expositions, theatre play and other event / release through its web site, which is in line with its objectives. It also share relevant information by email with its members. ## _**Donation and fundraising campaigns**_ The Charity neither benefited from any charitable donations, nor launched any fundraising campaigns. It has also been decided that no “yearly membership” would be required for the public to become members of the charity. This was unanimously agreed by the Trustees. ## _**Support of grants for veterans**_ The Charity participated to the _Conseil consulaire_ in charge of allocating French government grant to veteran this year. ## _**Coordination with other associations and Governments**_ As in previous years, the Charity continues to work hand in hand with a number of other associations, both French and/ or British, as well as with Governments from both countries. Commemoration events offer a key opportunity to bring both together. The Charity however operates on a complete autonomous basis, as per its governing documents. ## _**Looking to the forward**_ A number of key events are planned for year 2025, including a presidential visit involving commemorations in London. This will be reported next year. ## **Organisational management** ## _**Operations**_ There were no significant changes to the Charity’s operations in 2024. A financial system check was also undertaken ahead of the completion of the accounts in October 2024 We continue to be pleased with the DonorBox online platform helping to manage donations which was implemented in late 2022, as well as the Virgin Money banking platform. _4_ Annual trustee report In 2024, we have also ramped-up the cyber security safeguards for our website. ## _**Financials**_ The Charity continues to operate with limited financial requirements and through charitable donations. Upon achieving its Charity status in August 2019, the French War Graves Commission registered with HRMC on 25 November 2019 and its charitable donors can opt to add _Gift Aid_ to their donations. The financial statements show a gross income of £412 for the period covering 1 January to 31 December 2024. Expenses amount to £408 for the period. ## _**Trustees**_ During the period the Charity was sad to see Mr Humbert de Wendel relocating abroad and therefore stepping down from his role. A search for a new Trustee was undertaken and a new Trustee will join in 2025. The full list is detailed further below in this report and available on the Charity Commission website. ## _**Volunteers**_ The Charity welcomes the support from volunteer and whilst covid decreased its need, it welcomed one volunteer who helped with the support of the organisation of commemorations and administrative tasks. ## _**Governance**_ There is no additional governance information to report. ## **Reserve policy** The current financial requirements of the Charity are limited. As a result, no set minimum balance has been set by the trustees. The adequacy of the policy will be reviewed in future years. ## **Going Concern** The trustees have identified no significant short or medium-term financial risks to the charity’s continued operations, and therefore the accounts have been prepared on the going concern basis. ## **Statement of trustee’s responsibilities** Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and: - select suitable accounting policies and then apply them consistently; - observe the methods and principals in the Charities SORP; - make judgements and estimates that are reasonable and prudent; _5_ Annual trustee report - state whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **Charity trustees (as of 31 December 2024)** |**Trustee**|**Appointed on**|**Role**| |---|---|---| |Thomas Liaudet|29 August 2019|Chair| |Gerald Carton|29 August 2019|Trustee| |Louis Trincano|29 August 2019|Trustee| |**Resignation**||| |Humbert de Wendel|15 October 2019|Resigned from Trustee position on 2 July 2024| |------------------------------------------------------------------------------||| ## **Approved by the trustees and signed on their behalf by:** T Liaudet, Chairman 21 October 2025 Cont/. _6_ Annual trustee report |**Financial reporting**|**Y2024**| |---|---| ||| |_Income resources_|| |Donations|£ 412| |Other income|£ -| |Investment income|£ -| |Total|£ 412| ||| |_Less: cost of generating funds_|| |Donations|£ -| |Other expenses|£ -| |Total|£ 0| ||| |Net income available for charitable activities|£ 412| ||| |Operating expenses|£ -| |Exceptional expenses|£ 408| ||| |Total funds carried forward|£ 263| ||| |**Fixed Assets**|| |Tangible assets|£ -| |Programme related investments|£ -| |Investments|£ -| ||£ -| |**Current Assets**|| |Stocks|£ -| |Debtors|£ -| |Cash at bank in hand|£ 263| |Total|£ 263| ||| |Creditors: amount falling due within 1 year|£ -| ||| |**Net assets**|£ 263| ||| |**Unrestricted funds**|| |General funds|£ 263| |Fixed assets|£ -| |**Total**|£ 263| |**Restricted funds**|£ -| ||| |Total Funds|£ 263| _7_ Annual trustee report ## **Notes to the financial statements** ## A) **Statutory Information** The French War Graves Commission is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The office address is 12 Connaught Square, W2 2HG, London. ## B) **Basis of preparation** The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (September 2015) and the Charities Act 2011. The accounts (financial statements) have been prepared to give a ‘true and fair’ view. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant ## C) **Public benefit entity** The charity meets the definition of a public benefit entity under FRS 102. ## D) **Going concern** 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 amounts of assets and liabilities within the next reporting period. ## E) **Income** Income is recognised and included in the accounts when the Charity has entitlement, any performance conditions attached to the income have been met or are fully within the control of the Charity, there is sufficient certainty that the receipt of the income if probable and the amount can be measured reliably. ## F) **Interest receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. ## G) **Expenditures and irrecoverable VAT** All expenditure is included on an accrual basis and is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. _8_ Annual trustee report Irrecoverable VAT where applicable is charged as a cost against the activity for which the expenditure was incurred. Expenditures were focused on the acquisition of 12 new wreaths from Lady Haig's Poppy Factory for current and forward year(s) commemoration events. ## H) **Grants payable** No grants were mase during the period. However, for future reference - Grants payable are to be made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity. Provision for grants are made once the Charity has made a commitment at a meeting of the Trustees and this has been communicated to the grantee. The Charity uses annual reviews to determine whether funding is provided in the subsequent years of a recurring obligation and retains the discretion to terminate a grant. For this reason, an immediate liability usually arises only for the first year of the funding commitment. ## I) **Tangible assets** Tangible fixed assets are stated at cost or donated value less depreciation. Depreciation is provided at rates calculated to write down the cost, less estimated residual value, of each asset over its expected useful life. ## J) **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## K) **Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **L** ) **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 provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## M) **Pensions** The Charity does not employ any staff and no pension is currently arranged. ## N) **Bank** Details: Virgin Money _9_ Annual trustee report Jubilee House Newcastle upon Tyne NE3 4PL ## O) **Online fundraising and Gift Aid Management** Details: DonorBox.org (including GiftAid) https:// https://le-souvenir-francais.uk/fr/faire-un-don ## **Approved by the trustees and signed on their behalf by:** T Liaudet 21 October 2025 _10_