REGISTERED COMPANY NIMBEIL. SC137686 IStotlaDdl REGISTERED CILARITY NU.MBER.. SC020J16 AH&CoLtd 6 Lowe Mill EdinDurgh EH7 4HG
Finaftc 31 Decem Report of thtTrust¢ Ststem¢DI of Fu)C Ac¢iitits Balan¢¢ Sb Notes tothe Fljwcj S¢a#*Lts 7 to 11 Detsii¢d Swthmtntof FiDon¢ial Atyiviii¢s
French inistrativc 31 Dece theYtsrE TRUSTEES Rmo T A Chllurin EJ MwtiNw)re(rtswd 25.7.25} D B F Ka)e4nbe E.M Cb¢g¢ S ElaTJiS lappoind 1&4.261 l R LeBn¢t¢(wintrJ 16.4.261 RtGISTERLD OFFICE 6 Low"e Mill E41inburyb EH74HG RZGISTERED COMPANY WUMBER SC137686 Iswthndl REGISTEREDCItARrrY NVMBER SC020116 INDEPENDENT EXAMLNER AH&CoLtsl Cb•rr¢rtyJ Acwun17ts 6 Lo8ie Mill Edinburgh Lothian E117 4H BANKERS Bank of sco1d PLC 38 Sr AJ)drM SquJr¢ Edinburgh EH2 2YR
Film F rtof ear Eoded 31 forth The trUSEees who arv aLw dire¢tor5 of the thariry for the prrSts ofthe Comp8NiC5 Act 2(IkS. pr¢%tsi thew report witb th¢ financial SEatemthts of the ch&ritv f¢T th¢ tndtd 31 Deeerolw 20?5. Tr ttwtrts have adopr¢d thc provision% of Accountin? 2nd Reporring bv Chkntscs.. Sratern¢nT of liccorn PActice applitable ro chariti¢s PToaring their a¢¢ounts in accord&ne¢ with th Pinanc?al Rtportin8 Stsndgtd oppliuble in th¢ UK and Republic of Ireland IFRS 10?) (effective l January 202? OBJECTIVES ATr4D ACTIVITIES Objettives and Jms The obje¢tiv¢ and activtty of tht cknity is PTEI French Film Festi1 woss th¢ United knngdom. ACHIEVEMENTS AhT• PERFORMANCE Cbarltsble ctivitieA During 1hcYt urtd¢r VIew, th¢ gJ¢¢¢ssfulty held a festiyd of Frcn¢h film a¢mssthe United KiD8dom. FINANCIAL REVIEW Principal fllthding sourt The Charity raiw funds from • of¢¢$ thtluding Scrrt]w¥ Utti&nce and the Frnth Itltu5. The ch•Tity aL raises funds from advertisin8 and spoThwthip in th¢waDnu prowwo Reserves poli¢y Th¢ %iatemcnt of FINe Athivi¢scs shfftthat the awity ht resourtts of £7J13 12024.. oet outgoin8 r¢wJrces of £2.5871. There wrp1usrett 31 Dettrnb¢r2025 of£s,032120J? $ll150r restrve5.' £12.3451. Fund5 im dtficlt A5 ai J I tkcemb¢r 2tr25 th¢re w¢rt no fwjds in dtfi¢ii12024". Ao fund5 w d¢fi¢ii}. STRUCTURL GOVERNANCE AND MAWAGEYENT Gov¢rn5n8 dotumtut Th¢ Charity is ¢onwiied by its 8ovemin8 docuknL 4 d¢¢d of trusL CO&ilute5 • limited compjny, limityj by defied by the Comppnics Acr 2(X)6. Th¢ company ¢stsblish¢d under a MernoTaThdum Of AS$10 Mthich ¢yAbJisht4 the Obj# and powers of th¢ thritsble company and is Bovern¢d wyjcr its Arti¢l¢s of As50clti. In the ev¢D¢ of th¢ conwrry beitigwouDd ets mtsnber 1$ r4uired to contribute amount ntsi exc¢¢din8£1. AS 31 De¢ernbu 2024 there ww¢six ftmb¢ RecruÉtThTreot and appDlTrtménl Df tb¢W New trceS re ppoiN¢d in a¢¢oYdthtt the pri+VlWOnS in the Mryrnidum 8lld Articles of Association of the tharity. Ownjsadoftal structvr¢ The ¢harity has direcTors mee¢ r¢Bularl)'thrwghDuI the)vx. Tht board of dinaoTS is responsibl¢ forthe ovcrnll 8overnincB of the Fren¢h Film Fe¥ival Limit¢d and for dtpEnE tht ¢hthtys iinLk Dbi¢rfives afftd g041$ in XCQTdance ryth its NfernoTandum 4nd Article5 of AsW¢il0nllnd th¢ n¢¢dsof its The board 15 responsible for rnaintwni the fireal abilIty Df th¢ Fr¢rh Film Fesrival Limited and for enswith8 thatthe company cornpli¢s with its leyl ob1i8aLion& iTJ¢luding Ih>5e wisin8 frorn thaTity. eompany and unpltr>TDent I. The day to doy administration and opernion of th¢ ¢harity 1$ wndu¢ied tyth¢ thre¢ dirt Indllrtlon Ind traiTrin¥ Df trust¢¢ Tl is the compry's wlicy to give new dirttb)rs a fbjll briefm8 on their obligatiODS uAdcr law on the contMts of th¢ Tn Deed. New diT¢¢wrs are ¢5Sts with awpv ofthe Office of Scottish Charilv Rc8ulaknvslOSCR)'Guidantc for Ch4riry Trnsteeg. Reli¢d parties French F'ilm Festivlll Ltd did not reLxiwe or ¥¢ rdS lo ch8Tiltes or any oTgLisation whi¢h any of Ihe dire¢wrs 8Te asslated with. FUNDS HELD AS CUSTODL4V FOR OTHE Durin8 the year cndtd 31 Decemb¢¥2025 the charity did llDthold kndsas¢usv)diantoroth¥512024". ttill.
Fi]m F mited rn]m 1376 e Year Ertd This report hos been PT¢pwed in aLY0rdae the PTovisions of Part 15 of the CoD)patiies Act *<)06 relatith¥ to SDJ811 mP3nie Approved by OTd¢r of the bosrd of 29Juty?D262ts1 si1 on iL5 b¢If by: R Mowe. Tw¢¢
ndcnt iimF Tuthsof SC137686 l Linui I reFOrt on thto¢counts forth¢yeaT¢rded 31 DlMo25 sxt out fiveto el¢Tr). Rtspeetfve responsibiliti¥ of trusttts Ind tumiDer lThe charitys tnw¢cs are reSpO51b1¢ foT the prep10 of Ct($ accorthc¢ ith the tetrns of th¢ Charities and Tnrtt Investricnl IScoUaDdl Act ?(X)5 and the Charitics Attounts {Scoilandl R¢gulau{ ?006 (as amendcdl. The ckwity'$ trustees tonsidtrthat th¢ audit requiTem¢ni of RcRulatiorL 10(IXal to Ic)of tht AccouDLs RegU10n$Oes not apply. It 18 my re5PDnsibibty to exAnJirtt the acc¢unty as r¢quired undtrsccrion 44IIM£l of th¢ Aci and ttsstwc whether partityJ]arn have ¢ometo rn>'attention. Basb ofthe ÈndependtDt tumih¢r's r¢pDrt My anIn10n was wi¢d tsJt in Cord¢ Thith Regulation 11 of th¢ Thwitifs Ac¢ounts 18wdandl Re8ul¥¢ions )IH)6. An examlrtation includes ¥ Teview of th¢ atrounting r¢ords kepi by the cknity and & CODwatison of the &CvAts PTcsent¢d witb those re¢ord& It in¢lud¢s cond¢won of an) or dis¢lowres in th¢ &tou[S 4Dd x¢kiDs cxplanation$ fro]n >ou &4 tTUStees ci)n¢trning any Matte Th¢ prD¢cdm UDd¢nakn do prwde all the evidenc¢ that would b¢ r¢quired in an audii aad ¢on5cquenil> I do noi vxpre&%o0 wjdilopinion on thrvi¢w 8iveTr by th¢ IDOtPEudeDt exaMithtr'5 rttemtt¢ In conneciion m} e%anUnaiio no mw¢r hastomt to my entiOn.. 111 8iv¢sme rtasonable cwJs¢ lo b¢Ji¢ve th. in &Dyn>rni restt¢L the rquir¢rn¢ keep CCOUDiinz [trdS in a¢¢ordantt with Seuioth 44IIKAI of tht 2th)5 A¢t •Dd Rtgullltion 4 of the XJ06 A¢cotmts Rtgu]8tions- and 10 pr¢paTe a¢counts K¢ord wtth thp attouniitt8 atyj w ¢4Jryly with Rwlhuon 8 of tht 2006 Ac£ounts R¢BuLqtions have not be¢n m¢r ot 121 to in rny DpEni ffjeniion slkiyld be drnwik in0rde1 tlltsb • prow UDdeTwdin8ofthe tttuunLS be re4cW. Colum AnQ¢t¥on CA rfA Tht Instiiuie of Ch¥Rred AtCOtsntsDrs ofscotknd AH&CoLTd Charter¢d A¢¢ountsnts 6 tA)8ie Mill Edinbur8h LoEhian EH7 4HG 29 July 2026
French i of Fio ]ncome l Acrivjij ratin 31.1? 25 31.12.24 Tots] fimds fu INCOME AND ENDowMEfS FROM Dortalions and l<gacies 46.050 44.645 Other trndinxo¢uvirSts 35J95 37,044 Total 81.645 81,6g9 EXPENDITURE ON Charitable activities FT¢n¢h Film F£w¥ai 8&958 84.276 NET INCOMEIIL¥PENDrrLREI 17J131 12,587) RZC.ONCILIATION OF fur4DS Total fuTrdg brought fon4trd 1&932 TOTAL FUNDS CARRIKD FORWARD 5.032 12.345 COI¥TINUING OPERATIONS All income and exp¢ndiiure has arim fromcfjniinuthg a¢uw¢&
202 11.12.•S 3l.l?.24 TothT fund5 u]eStriCtto fvttd Notrs CLWiENT ASSETS L)¢btors Ch ¥¢ baDk 13,424 7,752 1&632 ?1828 CREDITORS AmouDts fallingdu¢ 7th1n 0year 10 (11.600 110,4831 NET CiIRRENf ASSETS i.032 11345 IOTALASSETS LESS CURRENT LtABILfTiLS 5,032 12.345 NET ASSETSIILIABILITJfS) 5.032 12.345 UNDS Unr¢stri¢ttd DJDds 5.032 1?,345 TOTAL FUNDS 5.032 12.345 The ¢hBTitsbl¢ is to ttethwion from Ij11 wjder ¥10 477 of the Cowies Att 2 for the year ended 31 Dec¢mber2025. The m¢mbers have not requittd tht MPY 10 obtiin an ludtt of its f)nuKi 4atetn¢nts fw th¢ w ended 31 Decthber 20U In a¢¢ordanEe wtth Section 476 ofthe Compani¢sA¢r 21K¥>. The trnsttts acknowled8c th¢irw$ibiliii¢s for ensurin8 that rhe charimble ¢ompth>'ke¢ps rtcuds th&iegmplywth Se¢titsts386 and 387 of thecornpanles Act 2(Q6 aftd proparin8 financial stskments whichBiv¢ a fairvitw of the sratr ofaffairsof th¢ Cnble comp•ny as It thc end of eath finBncial year of its surplus or d¢ftcii for etrh fiTW)¢ial in aLtordan¢¢ with th¢ r4uire)WLS of SeciioD$ 394 Dnd 395 and whtch othttwi5¢ comply the Tewtuemeths of the Companies Att 2(W rrltit¢n8 to fuwti tstemr¥ $0 fEr&s llppli¢able ro th¢ ¢hlIable compw. Ibl Th¢5¢ finllncial SEoiements have beal PT¢Pthtd •¢¢wd*Kt with th¢ w0S•Dn5 appliubl¢ to ckniTabl¢ ¢ompthies #ubject w the small cornpanie5 Tegiffte. The fittan¢ial s¢at¢wKMs wu¢ appTtsv by the Bowd o(Trum¢$ Ind wthtiTised isgje on 29 July 2026 aftd were $ip)¢4 its b¢h&f by.. R Mowt- Tnw¢¢
FesEiYai the FiThanci ded31 Sts they ber?0 ACCOLTrmNC POLICIES Basis tsfprepllriDg the fiD•ncil ststiibt•ts Th¢ financi stattrn¢nts of the Chari.. wluch w * public benefft under FRS 10? h&v¢ b¢¢n prcpared in acwrdance sTr7th the Ctrjarities SORP IFRS 10?I'Accovniin8 and Repoting b}. Charitits". Ststemettt of Kt¢ommended Pra¢tic¢ applicabl J tht UK and ktyublic of Irelaad IFRS 10)> l¢ff¢¢riv¢ l Jatllwv ?th??I'. Finan¢ial Reponing Stsdard 102 Tre Financial Reportinp Stsndard applicablc in the UK xod Rcpublic of tr¢JarKi' and the LbaTiii¢s and Inves1ment IS¢oiiandl Act 25 and th¢ Charities A¢counts (Scod8]l Regul]0 2M6 (as anDdcd 20161. The fiD¢la1 ststcnnts huv¢ bee prepared wjderthe h1s1ori cost conv<iOn with th¢ exceptim of invcments wjuth are included atjnarket vU¢. IThcom¢ AU i(0e 15 T¢¢015[ tn th¢ Stalemeni ofFij>ancI A¢iivities once the ¢bariLy h$ umid¢rrD¢ty th¢ fund& it i$ probable that tb¢ in¢o]nc be rtteived and th¢ noun¢tw bejred reliably. ExptuditurE Liabiliti¢s are rtco8nis¢4 85 e¥ldIr# &8 swn •% th(¥e t5 a I w tOllSEnxtivt obl1110D commiiTIrt8 th¢ chtty th that ¢xpÈnditu. it is probable that 8 tr4rnrfer4)f Orni¢ b¢JxfJts wi]1 b¢ reque ID settl•menr arKI th¢ aMOLU of the obli8ti0 can bc tne&wr¢d reliably. EYpMdimTe is 0ntrd for aC(DS b45is and h4 b¢¢n ¢Jt8sifted uftder hcadiD8S tha¢ all cost rel?trd thc category. Whtre ¢OAS b¢ dtrttuy auriblltrd to pthicuiar he8dj.ngg they hvt ty Allo¢aied to Xtivitieson a basis ¢onsi$t¢Nth the of r¢yJu GovernaD¢¢ costs Governan¢t c¢>sts eomprist all involvins wbl actoumbility ofth truA4nd its cgrDpii•n¢¢ with rwlètion and Bood Prnclictt Th¢K tOSL4 in¢lud¢tOWTel•MTh8 prepaml0nd l¢pJ f#$ Wrwith kn apportioom¢nt of overhead and sllpport etssTS. Ex¢mpiion from prtpxriDIA ush now s¢t¢r4•pt Exempiion hL8 tak¢D from pr¢pring a wh llthv srlltrmeni M the thc wmpY qualifi¢s a smill ¢ompkn>'. V•lwe Addtd tsx Tht tornpanv is noi rew#¢red for VAT4nd a¢cordin8ty ¢xptsditiwc in¢ludtts VAT thre apwpria¢¢. T4xiio The cliarit¥ 1$ exempl from corpDrntioD on its th¥it4bl¢ l¥ll1t% Fund tco¥ndD8 Unrcstri¢i¢d fiinds con be UL rd¢t with the thritsbieobit¢tiw¢s the discr¢uon orth¢ Itnjncial iSS¢rumeAts The ¢ompny only ha5 &t$ and financi liabilities of 4 kind thDt qulfy as btsie fin•D¢1 instrutttents. Basic financial inmmentsare initiallv reco8nis¢d w tra1U0 vaJu¢ and sllbseqllendy mea¥Jred aithelr settitmeni Vu#. ProvisloDs Provisions are ¢08Th15ed when th¢ cornpw h5 a prese obliwitbll Ile8ai or COOStsucii¥¢l Bs o result ora past evtnL it 1$ probablt that the compgny will bc rCqIa to sett]e th obli8atiorJ a r¢liable estunatr c¥n b¢ m&Jt of thc •nount of tbe obli8aDofi. The a>)1 ret0j]sed 9$ a Provi0 is tht b¢a e#imate of ¢h¢ 1Nduation required tD th¢ present obligation th¢ b¥ltsnce sheet da¢¢. tsknn8 into the risksand UnltiCS nd1the obli8a¢ion. contiDU¢d..
FiknF Nokgw the e Year 31 Detttn IK)NATIONS AND LKGACIES 31.1215 31.1224 45250 Advertisi 44.195 450 4&050 44.645 OTHER TRADING AcrivmEs 31.12.25 31.12.24 Privgtc Sponsorsh Box Office 1&484 20,560 19,483 35,595 37,044 CHARITABLE AcrivrriES CO Suppo C4ws I no¢ 51 Dlrt French Film FtSEiV•] 83,676 5282 88.958 StJPPORT cors fjov¢rnanct ¢ow Frenoh FiLrn Festiwl 5282 Support<0s in¢luded ID thc 4bov¢, 4r¢ ts followE 31.12.25 31.12.24 French Film FeSEiV4J To¢al rtiviti¢s A¢¢ounTancy Independ¢ni examinBrion ft¢ Bookk'eepiDE & pawll 1.722 2.204 273 3,220 5282 5,699 TRUSTEL8' REMtrN%RATION AND BENEFrrs JknifigtheyetrT¢mwwation ofa080was wd to R Mowe12024.. £62501. continued...
c1¥&1 Notrg Stste 31 Dcttm ?0?5 TRUSTEES. REMUTr4TRATIOY AND BENEFITS_eomtlDue No trJste& ¢xpu5 were paid in theye4re]th 31 Deranbu2025 orthe priorye. EMPLOYKFS The av¢r3genuMbof empjoytts dw1ngtheyW0S 212024.. 21 COMPARATIVES FOR THE STATEMENT OF FtNL%cIALACTtVlEs Unresrrictcd INCOME ATr47) ENDOWMEP¢fS FROM Donations 8ThJ Itgaci¢5 44.643 (hh¢T tradin8A¢livitiC5 37,044 Total 81.689 ENDITuRE ON Charitble activi Fr¢ntsh Film Fésiival 84.276 NET INCOMFJIEXPENDITUREI 12,587) RECONCILIA TION OF Fuf•DS Total fllnds brou8hL forward 14.932 TOTAL FUYDS CARAIED FORWARD 12.345 DEBTORS: AMOUNTS FALLJNC DUE wmipi 0Tr4E YEAR 31.12.25 31.12.24 Trade dtbioTS A¢¢rued in¢om¢ 8,424 8.880 13.424
Film F Fin orthey Endajl -COn io. CREDITORS: AMOUNTS FALLG DUE IIryTHIN O¥K 31.1? 25 31.12.24 Trade credilDrs Business ehargc card S181 srcurit) JndothtrTLX£S Atctued ¢xpeoscs 653 173 1.907 7.750 567 1•40 1.5 11.6th) 10,483 MOVEMENT ty FU.YDS Al 31.12.25 Atl.1.25 in funds UttrtstriEtsd Gene fund 17.3131 5.032 TOTAL FUNDS 17J131 3.032 N¢t tnovtmM¢ in nlUd in th¢•bover¢ follo. Tncominl Resour¢es Movement fund$ Unrtttritted Gen¢Eal 81.645 18&9S81 TOTAL FUNDS 81.645 188,9581 CouJpartives for movtiiiool In fundi mow¢M In funds Ai 31.12.24 A¢l.1.24 UArtstricied fufyds Gerwal fund 14.932 5871 12J45 TOTAL FUNDS 14.932 115871 11345 ComptiMiYE n¢1 JwTrrmeDtia inc]thd in theabov¢are 4$ foll EDcomi118 Movm¢nt in funds ¢%nd Unrtstrict¢d G¢nerdl fvnd 81.689 184276 1158 TOTAL VLryDS 81.689 1842761 IZ.587) Pa8elO
Film F tts th¢ Fin forth nutd MOVEMENT IN FUYDS-toAtinued A currem yr 12 monthsand PriOTvear 12 months c(ubuteO position lollow Net At 31.1?.25 1.1.24 in fid5 Unr¢sfritted Crtnclal fi4 14.932 I9,)} 5,032 TOTAL FUNDS 14.932 19.9)01 5.032 A QUTrenryeaT I? month$8nd prioryttr 12 rrthths ¢ombwd netmovuwi iD¢luded in th¢ abovc8rtL5 follow Incomtnz Rests¢$ Movern¢nt in fuDds U#rostrici¢d fvuds Gen lId 163,334 1173,2341 I9,0) TOTAL FUNT)S 163J34 (1732341 19,9001 12. RELATED PARTY DJSCLOSURES In the yw 10 31A Dtt¢mbu 202S. Te1]wrt of r1080 w$ wd to R Mowt12024.. £6J50 remurmtlon paid to R Mow¢l. 13. ULTIMATE COYTROLLING PARTV There is no uliimait ¢tsnirollin8 party. CAPITAL AND RESERVE 14. The Company is limii¢d by 8uar3nt¢ts tsf £1 p¢r nmber KI has share ¢•pitsi. Ar 31 Pe¢b# 2025 ther¢ five membeTS of th¢ company Ihewtotsl li•bility ar thpt d¢ M*%£S12024.' Stx mernbus whose liability $ £61.
T ?025 31.12 ?5 31.12.24 INCOME ANY) ENDOWMKYTS DonatioTr$ and Iwcies fjr8nts Adv¢tti5ing 44.195 450 800 4&050 44.645 Other tr•dln8 diviti¥ Pllvat¢ Sponsorthps ox Officc 16.484 20.560 19,483 3S.595 37,044 81.645 81.689 EXPEYDITURE ChArltabl rtivitl¢s TrusTets'.salari¢s Posrag¢ and s¢ariM¢ry Advertising Film hiT¢ Film rrdnsp)n Bro¢hute design & printig TAVtI Se$ Ac¢omrngd4tion Hospithlty Bank Eh Wa8e$ and mIleS Compuier Co$ Contrathor p#)Thth)ts Additional film ¢0 Cinema hir Subscriptions 2.080 233 7.546 19.426 5.472 6,368 1.084 240 444 6.2$0 3.700 ?0.533 6.001 4,680 1.058 406 27.246 1.334 350 2.943 2.586 27.(K 1.304 6.393 3,204 450 83.676 78.577 Support ¢o*ty GovernAthtt Accountan¢y llldependent examinauoD f# BoDkkwing & p&yroll 1.722 300 3260 2,204 275 3.220 5,282 5,699 Totsi rcsourt¢s expeDded 88.958 84.276 expendithr¢ 17.3131 12.58 P88c 12