Scottish Charity Number.. SC001256
Alliance Fran¢aRse de Glasgow
(A Scottish Charitable
Incorporated Or8anisation)
Financial Statements
Year Ended 31 July 2024

Alliance Franfaise de Glasgow
Content$ of the Financial Statementsfor the Year Ended 51 July 2024
Page
Reference and Administrative tktails
Rep(Trrt of the Truslees
Report of the Independent Examiner
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7-13

AlllaDce Fran¥aise de Glasgow
Referenee and Adminlstrative Details
RegJ'$tered Offi¢e
3 Park Circus
Gla$8OW
G3 6AX
Seottish Ch*rlty Number
sctx)1?56
Inde
endenl Eiaminer
AZCLS Audii Sen'icts
Chartered A¢countsn
Titanium I
Kj'ng's Inch Place
Renfrew
PA4 8WF
Bankers
Bank of Scotland p5¢
174 Byres Road
Glasgow
Gl2 8SW
BRED Banque Popjlaire
Agen¢e Rapée
18 quai de la Rapée
75604 Paris Cedex 12
FRANCE

Alliance Franfaise de Glasgow
Report of the Trusteesfor ihe year ended 31 July 2n24
The trus(ees are pleased to ffesent their repnrt together with Ihe financigl gt21¢m¢nts for th¢ y¢TrT Ct)ded 31 July 2024.
Status of Charity a￿d Goverlling Document
Alliance Fran¢aise de Glasgow I'lhe chaiily'l Is a recognised Scoiiish charity (No. SCOO12fj61. governed by ils
Memornndum and Articles of A$80¢iation. Alliance FranGais¢ de Glasgou, (part ofa u'orld wide network of Alliances
Fran(aiseg} was founded In 1982 and was incorporatcd a% a company limiied by guarantee (No. SC197741 l on l July
1999.
The chatiiy convened its slarus 10 a Scottish Charitable Incoryx>rdted Organi%81ion ISCIO) on 7 Augusi 2019 and
r¢iained its ¢xi%iin¥ Sco(11.sli Lhaniy llumber. The SCIO ts regulaied by its own consiiNiitsn.
A SCIO is a legul cntily and sucli ihe irubicc5 Iiie iii gen¢ral proiecied from in¢uffing personal liabllity and can
enter contr￿ts, employ staff, own property et
Printipal Aeirvities And CharitAble Objectives
Th¢ charity wniinue% to fulfil ILS origillal charitible thjeciives of promoting knowledg¢ of Frcnch langua8c and
cultsre in the City of Glasgow and the %urrounding area.
ofrice Bearers
The Trustees wkn served dwing the year and to the date of this report were as follows..
Appointmeni of Trustees
New Tnjsiees are appointed for a period of three ycars ot)d arc clecied by yncii)ber% of thr SCIO. Prior 10 iheir
appointmeni. new Tru8tee4 wnuld be familiar with the charity's vmlues. its aim% and objeciii'¢.s a.% well a% ils day-lo-
day operaiions. A% pan of their induciion programme. new Trustees are required (o understand their statutory
responsibiliiies.

Allfiance Franfaise de GlasgoTrv
Report of the Trusteesfor the year ended 31 July 2024
FiD*ne141 r•vlgw
Prineip41 soHrces oflwndinz
The charity r¢ceives mosi of its funding from charging mi(iDn fec5 for its educational a¢tivitle5. li also r¢¢¢ives
Ordni Funding fronj The Fr¢n¢h miTLi5￿ of Foreisn Affairs.
ReJM115for ¢he￿ar
The fJnDncial 8tatem¢Dts for the ye#r are sel out in pages S to 13. The S¢attment of Financial Activities on page 5
refl¢ct5 nei ¢xpendi¢ure for the year of £13,911 (2023.. £109.430).
Reserves
The charity maintains free res¢rves sufficienl 10 finance its operatlllg costs. Reserves in excess of this amount are
applied to furthcr the charity s objectives. The chariry's fr¢¢ reserves at 31 July 2024 amounted to £155,82612023'.
£167,630).
Sialemeni on rifk
Thetruqtees assess themajorrisks10 which the chaniv isexposed on an ongoing basis and have established pro¥edurts
to rniligaie those thai are idcntilied as a Tesult of these r¢vi¢ws.
Tr￿Slee8, Responslbilities
Under legislation relaiing ro chariiies in Scvilatld, lh¢ Trusiees r¢qyirtd 10 pr¢part fiAAtteial sthtements for eoch
financial vear which give a true and fair view of the state of the charity's affairs artd of its incoming resources
applicaiiot) of resources, tncluding its siirplus or deficii for that year, and which have been properly prepared from
and art in agreement with thc accouniing records of the charity and Comply with relevant d)￿1(￿4Ure requiremenls.
In preparing those fmancial stalernenig. Ihe Tnjstees are required to:
Seleci suitsble accounting policies and then apply them eon%istenily
Makejud8ernenls and eslim&tes that are reasonable and prudent
Prq)are thr fLnancial 5tat¢ments on th¢ 80in8 concern b&sis unless li is inappropriate 10 presume that the
harJ¢y will continuc xts activiti¢s.
The Trnstees art required to a¢t in accordan¢¢ with the constituiion of the ¢lwiiy. and withjn the framework of ttusi
Jttw. They are responsible for keeping a¢¢ounting records thal disclose wi1h Te&%onable accuracy at any lime the
fmAncial posxtion of the ¢harity and 10 enable them 10 ellsure that the Financial Statements COTnply with the
requirements of Charities and Tru￿ee Itwestment Iscoiland) Act 2005 and the Charities Accounts (Scotland)
Regulation$ 2006 flowing iher¢ from. They have general responsibility for tsking such sieps as are reasonably open
to them to safeguard the assets of the charity and to prevent and deteci fraud and other I￿egUl￿]I1cs.
On behalf of the Board
Daie.d.. ?_$1fl41?n25

Alliance Franf aise de Glasgo
Report of the Independent Examiner to the Trustees.for rhe vear ended 31 July 2024
I report on the accounts for the year ended 31 July 2024 which are ¢£t oul on pages 5 to 13.
Respectlve Responsibilities of Trustee$ and Examiner
'I"he charity's inJ%tees are responsible for the preparation of the accounig in accordance Hith the tem)% of the Charities
and I'rusiee InNe.qtmenl (Scotlandl Aci 200.5 and th¢ Charilie% Accouttis (Scoilandl Regulations 20(kS. The charity's
Irusiees consider that the audit requiremcnl of Regulation 101 I I lal to {¢) of the 2006 Accounts Regulalions doc% noi
apply. li is my responsibility to examinc the accounis as required under section 4411) Ic) of the A¢t and 10 Stale
whether panicularmallers have ¢ome 10 my attention.
B•$i$ of Ind¢pendent Examill¢Y'¥ Stalenieffji
My examination is Caryied out in accordanc¢ willi Re¥uldlion I l of the Charities Accoun￿ (Scotlandl Rcgulaiions
2006. An examination tnclud¢s a review of the accounting rt¢ord5 kept by the chan'ty and a comparison ol
c¢iTrullts presented M'iih those r￿OrdS. It also includes eonsEderdtion of any unusual items or disclosures in the
accounLs. aT]d seek% explanaiic)n4 from (he tru£tees eowemit)g any such mattcrs. Tht proceduir) unden¢iken do noi
provide all the ¢videncc thai would ￿ requlred in audii, aod ¢onsequently I do not exprc58 an 4udit opÈnion ojt the
view given by the accounts.
Independent Examiller's Statement
In the cow8¢ of my exarnination, rto matier has come io my att¢nlion=
which gives me reasonable cause io believe that in any material respect the r¢quirem¢nis.'
io k¢¢p accounting records in accordance with Seeiion 4411 l (al of the 2005 Act and Regulaiion 4 of the
200fj Accoun￿ Regulations, and
itr ptepare acLounis which accord with Ihc accounting record4 and comply with Regulation 8 of Ihe 2006
A¢¢ounts Regulatfftons
have not been met, or
tn which. in my q)inioL, attention should be drawn in ord¢r to enable a proper underbtanding of thc accounts to
be reached.
nsiitt]te of Chartered A¢¢oyntants of S¢otlllnd
Azets Audit Services
Chartered Ac¢ouniants
Titanium I
King's Inch Place
Renfrcw
PA4 8WF
Dated.. 2510412025

Alliance Franfaise de Glasgow
Statement of Financial Activities and Ini'ome and ExpeTrditure Account
for Éheyear ended 31 Julj. 2024
UDrtstrleted Resirieted
Funds
Funds
2024
To¢•1
2023
Total
l¥otes
In¢ome and endowments from:
Donations and legacies
Charitable activities
Investmen
46,820
297,481
6,347
21,036
67.856
297,481
6J47
40.308
286.346
4.266
Total
350.648
21,036
371,684
330,920
Expenditure on:
Charitable aciiviiies
Other-. Governance costs
Other.. Depreciation
358,824
1.620
2.008
21,036
379.800
1,620
4,115
432,274
1,680
6,396
io
2.107
Tot41
362.452
23,143
385,59S
440.350
Net ineome
111.804}
12.107)
113,911)
1109.430)
Transfers between fvnds
Yet movement in funds
{11,804)
{2,1071
(13.911)
{109,430)
Recon¢ill#tlon of funds:
Total funds brought fonvard
T•t81 funds carrled forw4Td
167.630
2,107
169,737
279,167
155,826
155.826
169,737
The statement of finoncial activiiies include5 all gains and losses recognirtd in the year.
All income and expenditure derives from continuing aciivilies.
The noie5 on page$ 7 10 13 fom) part of Ihe5t finat]cial siaLemenlS.

Alliance Fran¢aise de Glasgow
Balance Sheet as at 31 July 2024
2024
2023
Note
FIA¢d A55ets
Tan¥ibl¥ fixd assas
12
3,459
7,292
Current Asset$
D¢bior8
Cash ai bank and in h￿d
3,459
7,292
13
18,360
176.677
2.091
188.503
195.037
190,5 Q4
Creditors: Amounts talling du¢ within one year
Net Current Assets
14
28.149
152,367
162,445
Tot*1 net *s$ets
155,826
169.737
The fund$ of the charity..
Unrcstricied Funds
Gen¢ral
17
155.826
167,630
Rc8tsi¢tcd funds
Frcn¢h Fo￿1￿11 OITLi¢ GraIii
17
2,107
155.826
169.737
The financial iiai¢ment% were approv¢d by the Board on 25;'0412025 and signed their b¢half by..
-l-he nolcs on pages 7 to 13 fonn pan of these finon¢ial siaternents.

Alliance Franfaise de Glas
ow
Notes to the Flnancial Statementsfor the Year Ended 31 July 2024
Accounting Policie$
The principal accounting policies adopted, jud8ements and key sources of esiimaiion uncertainty in the
PTeparation of the financial staternents are as follows..
General JnformutiOIJ
The ¢harity is a Scotiish Charitsble Incorporated Organisation and the addres5 of th¢ registered office can be
found within the reference and administrdtive detsils.
The presentation currency of the financial statements is pounds sterling (£).
Btssis ofpreparation
The finan¢ial statements have been prepared in accordanc¢ with Finallcial Reporting Standard 102, as issued
by the Financial Reporting Council leffective l January 20161 {"FRS 102,1, the Chan'ti¢s and Trustee
Investment (Scotl￿al Aci 2005. the C.h?rilie* ActnunLs {Scotland) Regulations 2006 (as amended}. and
Statement of Recomm¢nd¢d Practice {SORPI- Accounting and Reporting bycharities (as amended by Update
Bulletin l).
The chaTity meets the definition of a public benefit entity under FRS 102. Assets and liabilitie5 are initially
recoEnised ai historical Cost or transiiion value unless otherwi5¢ Stated in the relevant accounting policy.
The Trusiees W￿lder that there are no matcrial un¢enaiDii¢S about the charity's abiliry to continue as a goillg
concern.
Inc&me
All income is recognised onc¢ the charity has entitl¢ment to the income, there is 5uificient certainty or receipt
and so it is probable that the wome will be received, and the amouni of incom¢ rwcivable can be measured
reliably.
Income from government and other granLS. whether 'capital' grants or 'Tevenue' grants. is recognised when
the charity has eniiilement to the funds. any performance conditions attached io the grants have been met, li 1$
probable thai the income will be received and the amount can be measu￿1 reliably.
Income received in advance of classes or provision of other specified service it is deferred until the criteria for
income recognilion ore met.
Inieresi receivuble
Interesi on funds held on deposit Is included when receivable and the amount can be me4sur¢d reliably by the
charity; this is normlly upon noiifJ¢arion of ihe inieresi paid OT payablc by ba￿k
Eypendilure
Liabilitkes are recogni5¢d &s expendi￿re as soon as there is a legal or conSts￿¢tive obligation commi¢ting the
harity to that expendifvre, it is probable that settlement will be required and the amount of the obligation Can
be measured reliably.
All ¢xpertdl￿re is accounted for on an acc￿￿1$ basis. All expenses, including support costs and governance
costs, are alloCa￿d or apportioned to ihe applicable expenditUTe headings in the statement of fin8n¢ial
activitieg.
TangiblefLYed assets
Dcprcciation is proYid¢d fji the following annual rntes in order to write off eoch Asset oveT its esiimated useful
lif¢'.-
Computer equipmenl
Library refurbishment
Library siock
Library equipment
Furniture
Website costs
25 /D and 33 113Q/o straight line
20•/u StTaight line
25.10 qtraight line
33 1130/0 Straight line
33 113•/• 5trdight linc
33 1 j3•/0 Strdl8ht li#e

Alliance Fran£aise de Glasgow
Notes to the Financlal Statement$for the Year Ended 31 July 2024
l. Aecounting Policies (continued)
Stocks
Srocks are valued ai ihe lower of cosi and net r¢alisable value. afier making due allowance for obsolete and
slow moving items.
Foreign Cur*eneie5
Transactions in foreign currencies are recorded ai the rate ￿ling al the date of the tran5a¢tion. Monetary assets
and liabiliiie% are retranslated ai the rate of cx¢hange ￿ling ai ihe balance she¢1 ditie. All difference5 are taken
to the Statemeni of Finan¢ial Aciiviiies.
Inveslments
Fixed a&sel investments are stated at rnarkei value at the balance sheet dare. The 51atemeni of financial
activities includes nel gains and losses arising on r¢valuaiion and disposals throughout the year.
Fundstruclure
Unresiricied income fund5 compri% ihose funds which the trustees are flee to use for any purpose in ￿nherance
of the charitable objeLts.
Restricied funds are fund5 which are io be used in accordance with specific restriciion8 iTllpos¢d by the donor
or trust deed.
Further dethils of each fund are disclosed in no￿ 17.
Impaipmenl ofAssets
A$seL￿, oiher Ihall those mea%ured at fair value. are assessed for indica¢ors of impairnient ai each balance sheet
dat¢. If there is obj¢ctive evidence of impairnient. an impaimieni10$5 is Tecognised in profil or loss as described
b¢low.
N -financial assets
An asset is irnpaired where there is objective evRden¢e thaL as a result of one or more events that 0￿Urred after
initial recognition. the estimated recoverdble value of the asset has been reduced. Th¢ recoverdble amount of an
akset is the higher of ils fair value le%$ costs 10 sell and it% value in use.
Where indicator8 exist for a decrease in impaimienl loss, the prior irnpaimieni lo&￿ is ￿$ted to deterniine
reversal. An impainnenl loss is reversed on an indiyiduai trnpaired asset to the extent thatthe revised recoverable
value does not lead to a revised carying amount higher than the ¢aryÉng value knd no impairnient been
recogni.￿ed.
Fin
cial assets
For fjnancial assets carried at amortised cost, the amount of impainnent is the difference behveen the asset's
carying amount and ihe present i'alue of estimated fuwre cash flows. discounled ai the financial asset's original
effeciive inter¢st rdie.
For financial assets carried al cost less impairn]eni, Ihe impairnieni loss is the differen¢e between ihe a55et's
carrying amount and the best e5timaie of the amouni that would be received for thc asset if it were io be sold ai
Ihe reporting dale.
Where indicators exisi ftsr a decr¢a5e in impairn]ent loss, and the decrease can be relaied objectively ¢0 an eveni
occurring after the tmpairnient was recognised, the prior impairnient loss is tesied to deierniine reversal.
An impairn)eni loss iqreversed on an individual impaired financial asset to the ex￿nI that therevised recoverdble
value does not lead to a revised carying amount higher than the carying value had no impainneni bttn
recognised.

Alliance Franfaise de Glasgow
Notes to tbe Financial Statementsfor the year ended 31 July 2024
2. IDeome frotn donations and legacies
Unrestrfeted
Fullds
Restricted
Funds
2024
Total
2023
Tot¥41
General grdnt
French Foreign Otrice grdnl
46.820
46,820
21.036
07056
21,883
18,425
40,308
46,820
21.036
Totals 2023
21,883
18,425
40.308
3. Ineome from cbsritable aetlvities
Library ineome
Course fees
Sundry incorn¢
Insurance claim
12,694
281,492
3.295
12.694
281,492
3.295
11,757
266.673
7.411
505
297.481
297,481
286.346
Totals 2023
286.346
286,346
4. InVestMe￿ts
Bank interest
6.347
6J47
4266
6,347
6J47
4,266
Totals 2023
4.266
S. Charltable a¢tivities eXpendIt￿re
Other
Dlrett
Costs
Share of
Support
Costs
Sta
eosts
Total
2024
Tot41
2023
Activity
Teaching aDd culttwal events
239,637
16,194
124.029
379.860
432.276
239,637
lfi,194
124.029
379.860
432.276
(Nole O)
(Nole 7)
(Note 8)
Ofwhich..
Rela¢ing to unrestrict¢d funds
Relating to restrIc￿d funds
218 601
16,194
124,029
358124
413.851
21,036
18,425

Alliance Franf aise de Glasgoiv
Notes to the Finaneial St2t¢meDtsfor iheyear ended 31 July 2024
6. Staff Costs
2024
2023
Gross salaries
Social security costs
pe￿￿10nS
222.390
13.560
3.687
239,637
270.013
22,898
3,884
296.795
Allocated as follows-
Teaching and culwral events
239.637
239,637
296.795
296,79S
The average number tsf anploy¢c5 in the year. calculated 011 o full lime ¢quivalcni basis, was 10 12023 - 11 I. No
employees received remut]erntron of £60.1)00 or more. No remunerdlion was paid to the trustee8 in the year
(2023 nil).
7. Other direct costs
u￿reStricted
Funds
Restricted
FllDds
2024
Total
2023
Total
Cultllral and Social Evtnts
Cultural events
Social ev¢nts
Ilospiialiiy
8,550
8,5YJ
10,611
620
1.589
913
913
Llbrar}' Expen￿$
Books and videos
587
S87
Teaching Expenses
Books
Exam fees
Refreshmenis
Phoiocopying
Teaching maicrials
Teacheis, Iravelling expenses
Workshop costs
3,042
3,042
2,036
1.170
570
874
488
16,194
1.170
570
874
488
10,194
422
3.237
18,532
Allocaied as follows..
Teaching and cultural events
16,194
16.194
16,194
18,532
18,532
10

Alliance Fran¢aise de Glasgoiv
Notes to the Financial Statementsfor the year ended 31 July 2024
8. Support Costs
Unrestrieted
Funds
Reltrieted
Funds
2024
Total
2023
Total
Offi¢e Costs
Building maintenance &
cleaning costs
Insuranc¢
Reni
14,027
1.956
48.882
2.549
5.614
20,419
775
13,718
7.985
415
14,027
1,956
48.882
2,$49
5,614
20,419
775
13,718
7.985
415
13.449
1.831
50.928
2,768
7,630
17,406
2.451
4,882
7,329
948
137
25
489
(1,0381
7.714
Heat & light
Security
Bank charges
Miscellaneous
Cornputer expenses
Equipmeni leasing
Office supplies
Posthge
Telephone
Foreign exchange losse￿{gaIns)
Digital manager
98
2.146
1373)
5,818
2.140
(3731
5,818
124.029
124.029
116949
Allocated as follows..
Teaching and CUItt￿al Events
124,029
124,029
124,029
124029
116,949
116,949
9. Other: Governance costs
Unre5¢ritted
Funds
Re5tTl¢ied
Funds
21124
Total
2023
Total
Independent Examinels fee
1,620
1.620
1,620
1,620
1.680
Totals 2023
1,680
1,680
111. Surplus
2024
Tot#1
2023
Total
The surplus is stat¢d after charging'.-
Depreciaiion- unrestricted
Depreciation- restric¢¢d
Totsl depreciation
Independent Examiner's fee
2,008
2.107
4.115
1,620
855
5.541
6_196
1,680
11. Taxation
No liabiliiy to UK Corpordtion Tax arises In light of the organisation's charithble status.

Alliance Franf aise de Glasgow
Notes to the Financlal Statementsfor rheyear ended 31 July 2024
12. Tangible Flxed Assets
Compllttr
Equipment
Llbrary
Refurb
Library
Equipment
Website
Cost$
Furniture
Total
Cosl
Ai l August 2023
Additions
Dlsposal.
Ai 31 July 2024
44,777
282
15,289
4.095
17,359
4,736
86.256
282
45.059
15,289
4,095
17,359
4,736
86,538
D*precialio
At l Augubt 2023
Charge for year
Dispo￿ls
At 31 July 2024
40.915
2,975
15.289
4.095
16.698
217
1.968
923
78,965
4,115
43.890
15.289
4.095
2,891
83,080
Net Book Value
At 31 July 2024
1.169
444
3,459
Ai 31 July 2023
3,862
661
2,768
7.292
13. Debtor8: Amounts falling due within one year
2024
202J
Trade debtors
Prepa￿nentS and other debtors
320
18.040
429
1,662
18,360
2.091
14. Creditors.. Arnounis falling due within one year
2024
21123
Trade creditors
AccnJ218
Swial security and other taxes
Deft￿ed income
5,072
1,920
3,083
18.074
5.295
2,812
34,563
42,070
28,149
12

Allianee FranFaise de Glasgow
Notes to the FlnanciAI Statementsfor rheyeay ended 31 July 2024
15. Net As$ets by Fund
Unrestricted
Fund
Restricted
Fund
Tot
Fixed Asseis
Cash at bank & on hand
D¢btOTS
Creditol
3.459
176,677
18.360
(42.6701
155,826
3,459
J76,677
J8J60
(42,0701
155026
16. Oper8ting leA$e tommftmeDt5
At 31 July 2024 the charity had 8Tmual commitments as follows=_
2024
2023
Expiry dale..
Wrthin one year
49.767
48,802
17. Fund#
IDcoming
re$our¢
Resourees
expended
Los5
Transfers on iDVeStments
Ba14nce At
31.07.24
01.08.23
Unrestricted Funds
General Fund
167.630
350,648
(362,4521
155,826
R¢$trleied Funds
Fr¢n¢h Foreign Office grant
2,107
21.036
123,143)
Total
169,737
371.684
385,595
155,826
Expl4notion offunds
GenerAI Fund.. This fund is used for ihe furtherdn¢e Of the object% af the eharity.
FreDcb Forelgn Office gr*ttt.. This fund is to help the Alliancc Frdn¢aise promote French lanEuag¢ and culture, drvelop its
Library and r¢inforee the Franco-Gernian cooperation.
18. Rel¥ted Parti. Transaetiong
No Trustees received Jrrnuneration for their services in the yearto 31 July 2024 {2023.. £nill.
19. Liability of Members
The charity is a SCIO and has no share capital. Th¢ member5 do noi h&ve any liability in the event of winding-up.
13