Trustees Report and Accounts RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
Contents
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3 Trustees' Report and Accounts
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4 Legal and Adminstrative Information
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5 Trustees' Annual Report
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8 Statement of Trustees'' Responsibilities
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9 Report of the Independent Examiner
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10 Statement of Financial Activities
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11 Statement of Financial Position
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12 Notes to the Financial Statements
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16 Income and Expenditure
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Trustees Report and Accounts
Trustees' Report and Accounts
RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
CHARITY REGISTRATION NO: 1085201
COMPANY REGISTRATION NO: 04088580
(A COMPANY LIMITED BY GUARANTEE)
RAINBOW COMMUNITY NURSERY Page 3 of 17
Trustees Report and Accounts
Legal and Adminstrative Information RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
CHARITY REGISTRATION NUMBER: 1085201 COMPANY REGISTRATION NO: 04088580
(A COMPANY LIMITED BY GUARANTEE)
REGISTERED OFFICE
Yorkshire Grove Estate 22-26 Nevill Road Stoke Newington London N16 8SP
TRUSTEES:
Deirdre Scantlebury Diane Abbott Chris Lane Adam Hart
DIRECTORS:
Deirdre Scantlebury Marva Antoine
INDEPENDANT EXAMINER
Allen Robyn & Associates Limited Chartered Certified Accountants 367 Caledonian Road London N7 9DQ
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Trustees Report and Accounts
Trustees' Annual Report
RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
The Trustees present their annual report with the financial statements of the charity for the year ended 31st March 2025 and confirm they comply with the requirements of the Charities Act 2011, the Trust Deed and the Charities Statement of of Recommended Practice (SORP).
Purpose and Aims
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Our Charity's purpose, as set in the objects clause in the company memorandum of association, is to provide full-time and part-time daycare facilities and education for children between three months and five years old.
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To educate the public in promoting and improvising nursery facilities within the community.
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To advance education and training in childcare
Ensuring our work delivers our aims
The charity's main objectives are to provide affordable childcare to low-income and working parents and a supportive environment for the children and parents/carers. Create stimulating child-centred activities to support development needs and abilities and value their cultural background while challenging their learning capabilities.
The provision has consistently achieved outstanding status in its OFSTED inspection.
Public Benefit Statement
The company meets the Charity Commission public benefit criteria for advancing children's education in the local area and community development objectives. The trustees have complied with the duty in section 14 of the Charity Act 2011 with regard to public benefit guidance published by the Charities Commission.
Achievements
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Successfully organised parent engagement workshops, strengthening home–nursery partnerships. For example we organised a workshop entitled ‘Empower Your Parenting Journey’ Stay and Play Maths Champion.
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Conducted a series of educational trips and theme days to extend learning beyond the classroom. For example, Forest school visits to the local community Green space.
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Celebrated cultural and seasonal events, fostering inclusivity and a sense of community. For example our annual garden party, Sports Day, multi-cultural events etc.
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The launching of a series of social stories to support children’s personal social and emotional development.
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Obtaining Maths Champion status, which we are now a dedicated Maths Champion provider committed to improving maths outcomes for children and practitioners
Activities for the year
Rainbow provides a safe, welcoming, purposeful, stimulating and encouraging environment where children feel confident and secure and can develop and learn. This is evident within the setting and reflected in our high demand for nursery places; we are at full capacity.
The nursery accommodates 47 children a day from 3 months to 5 years of age. The nursery provides a range of stimulating, child-centred activities, which are both child-led and adult-initiated experiences, activities and play opportunities indoors, outdoors and in out-of-setting contexts, which enable the children to achieve these goals.
Some of the activities the children participate in are:
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Yoga
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Forest School
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Tiny Symphonies
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Trustees Report and Accounts
Trustees' Annual Report
Children's learning outcomes
The Nursery strives to improve the learning outcomes for children by focusing on three key areas. These were Mathematics (Numbers, space and measure), Personal, Social and Emotional Development (Self-confidence and self-awareness) and Communication and To support the children in these key areas, the practitioners provided a range of stimulating activities that developed their mathematical understanding and the use of language. To also encourage the children to express themselves confidently with their peers
Working in partnership with parents/carers
Working in partnership with parents, carers and families is an integral part of Rainbow Nursery; it has formed the foundation of the nursery and takes pride in valuing and respecting the influential and enduring contribution they make to their children’s development, well-being and learning. At Rainbow, we foster these partnerships and involve them in their child’s learning journey.
Safeguarding
The nursery is aware of the important role of current legal requirements, national policies and guidance on health and safety, safeguarding and promoting the well-being of children and their implications for the early years setting. Through a range of effective policies and procedures the nursery outlines the fundamental role in keeping children healthy and safe and promoting their well-being. The Early years team are up to date with current legislation on child protection and safeguarding procedures. For example, staff and the management committee have had training on child protection and safeguarding. We also will be going to a similar workshop for parents/carers. For further information on child protection and safeguarding, please see link: Safeguarding children and child protection | NSPCC Learning.
The Early Years Team
The Early Years team is unique and brings an array of valued skills and contributions to stimulate the nursery environment. For example, the nursery has employed a diverse team skilled in speaking different languages and is a great support mechanism for families where English is their second language.
They consistently work collaboratively and cooperatively with colleagues and other adults to enhance children's welfare, development and learning. Great emphasis is placed on building and developing the individual to their full potential. It is important to create an enthusiastic and committed early years team that has a firm foundation and mutual goals to strive towards.
To support the staff in their professional development, the nursery provides a range of internal and external training to influence and shape policies and practices of the setting and share collective responsibility for their implementation.
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 17th October 2000 and registered as a charity on 23rd February 2001. The company was established under a Memorandum of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £5
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Trustees' induction and training
Where there is a need for new Trustees, these will be identified and appointed by the current Trustees. At present, there are four Trustees. New trustees are given an MC Induction Pack and appropriate training relating to their role and function.
Trustees Report and Accounts RAINBOW COMMUNITY NURSERY Page 6 of 17
Trustees' Annual Report
Reserve policy
The Trustee has established that unrestricted reserves should be between 3 and 6 months of expenditure. These reserves are required should there be a considerable reduction in fees. The current level of reserves has not met this target, and strategies have been implemented to meet this target within three years.
Financial review
The Charity's financial statement for the year ended 31st March 2025 shows a net surplus in funds of £108,040; (2024 £35,477) Unrestricted reserves at 31st March 2025 is £206,858: (2024: £98,818)
RAINBOW COMMUNITY NURSERY Page 7 of 17
Trustees Report and Accounts
Statement of Trustees'' Responsibilities
RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008, and the provisions of the trust deed require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the Trustees are required to:
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- select suitable accounting policies and then apply them consistently;
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- observe the methods and principles in the Charity SORP;
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- make judgements and estimates that are reasonable and prudent;
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- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping proper accounting records which 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
Accountants
The accountants, Allen Robyn & Associates Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.
ON BEHALF OF THE TRUSTEES:
-------------------------------D Scantlebury (Dec 27, 2025 20:25:24 GMT)
D Scantlebury: Director Date:
M Antoine
M Antoine (Dec 28, 2025 14:32:48 GMT) -----------------------------M Antoine: Director
Date:
RAINBOW COMMUNITY NURSERY Page 8 of 17
Trustees Report and Accounts
Report of the Independent Examiner
RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
I report on the accounts for the year ended 31st March 2025, set out on pages 10 to 15.
Respective responsibilities of Trustees and Examiner
The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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- examine the accounts under Section 145 of the 2011 Act
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- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
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- to state whether particular matters have come to my attention.
Basis of the Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statements below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Sections 386 and 387 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts 'to be reached.
Rolston Allen
Rolston Allen (Dec 29, 2025 12:04:36 GMT)
Rolston Allen FCCA
Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N79DQ
Date:
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Trustees Report and Accounts
Statement of Financial Activities
RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
Express in £ British Pounds
| NOTES 2025 2024 |
NOTES 2025 2024 |
|---|---|
| INCOMING RESOURCES | |
| Incoming resources fromgenerated funds | |
| Voluntary Income 2 710,334 639,344 |
|
| Grants - London Borough 96,033 72,776 |
|
| Total Incoming resources from generated funds 806,367 712,120 |
|
| Total INCOMING RESOURCES 806,367 712,120 Resources Expended |
|
| Charitable Activities 3 632,883 605,792 |
|
| Support Costs 4 62,617 69,232 |
|
| Governance Costs 5 2,850 2,750 |
|
| Finance Costs 6 1,095 1,238 |
|
| Total Resources Expended 699,446 679,012 Other Income |
|
| Interest Income 1,119 2,369 |
|
| Total Other Income 1,119 2,369 |
|
| NET INCOME/(EXPENDITURE) FOR THE YEAR 108,040 35,477 NOTES 2025 2024 |
|
| Reconciliation of funds: | |
| Total funds brought forward 9 486,896 451,419 |
|
| Current Year Earnings 9 108,040 35,477 |
|
| Total Reconciliation of funds: 594,936 486,896 |
None of the charity's activities were acquired or discontinued during the year and there were no recognised gains and losses other than those included in the statement of financial activities.
RAINBOW COMMUNITY NURSERY Page 10 of 17
Trustees Report and Accounts
Statement of Financial Position
RAINBOW COMMUNITY NURSERY As at 31 March 2025
Express in £ British Pounds
| NOTES | 31 MAR 2025 | 31 MAR 2024 | |
|---|---|---|---|
| Fixed Assets | |||
| Tangible Assets | 7 | 328,614 | 336,082 |
| Total Fixed Assets | 328,614 | 336,082 | |
| Current Assets | |||
| Debtors | 35,933 | 6,730 | |
| Cash at bank and in hand | 250,366 | 159,661 | |
| Total Current Assets | 286,299 | 166,391 | |
| Creditors: amounts falling due withinone year | |||
| Creditors due within one year | 8 | 19,977 | 15,577 |
| Total Creditors: amounts falling due within one year | 19,977 | 15,577 | |
| Net Current Assets (Liabilities) | 266,322 | 150,814 | |
| Total Assets less Current Liabilities | 594,936 | 486,896 | |
| Net Assets | 594,936 | 486,896 | |
| Funds | |||
| Restricted Fund | 9 | 388,078 | 388,078 |
| Unrestricted Funds | 9 | 206,858 | 98,818 |
| Total Funds | 594,936 | 486,896 |
The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31st March 2025.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibilities for:
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Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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Preparing financial statements which give a true and fair view of the state of affairs of the charitable company at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
M Antoine D Scantlebury (Dec 27, 2025 20:25:24 GMT) M Antoine (Dec 28, 2025 14:32:48 GMT) D Scantlebury : Director M Antoine: Director Date: Date:
The notes on pages 13 to 15 form part of these accounts
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Trustees Report and Accounts
Notes to the Financial Statements
RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
Express in £ British Pounds
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
These financial statements have been prepared under the historical cost convention and in accordance with FRS 102 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard Section 1A applicable in the UK and Republic of Ireland and the Companies Act 2016.
The Rainbow Community Nursery meets the definition of a public benefit entity under FRS 102.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income, and the amount can be quantified with reasonable accuracy.
Investment Income
Investment income consists of net interest received during the year and accounted for as unrestricted funds.
Resources expended
Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category; where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities
Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the nursery. These include both directly attributable costs and apportioned support costs.
Governance costs
Governance costs are the costs associated with the strategic direction of the organisation with meeting regulatory responsibilities, including apportioned support costs.
Tangible fixed assets
Depreciation is provided at the following annual rates to write off each asset over its estimated useful life.
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Portakabin '- 2.5% on cost
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Equipment - 20% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
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Trustees Report and Accounts
Notes to the Financial Statements
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
| 2025 2024 |
2025 2024 |
|---|---|
| 2. Voluntary Income | |
| Parent Fees 704,644 632,384 |
|
| Donation and Funding 5,690 6,960 |
|
| Total Voluntary Income 710,334 639,344 2025 2024 |
|
| 3. Charitable Activites | |
| Salaries & Wages | |
| Agency Wages - 2,394 |
|
| Salaries 539,691 511,345 |
|
| Total Salaries & Wages 539,691 513,739 Other Staff Costs |
|
| Pensions Costs 8,189 7,309 |
|
| Staff Training 4,115 2,570 |
|
| Employers National Insurance 41,866 39,692 |
|
| Total Other Staff Costs 54,170 49,571 Other Costs |
|
| Cleaning and Laundry 11,006 11,061 |
|
| Food & Provisions 15,910 21,004 |
|
| Total Other Costs 26,916 32,065 Children Activities and Resources |
|
| Children Activities & Resourcing 12,107 10,417 |
|
| Total Children Activities and Resources 12,107 10,417 |
|
| Total Charitable Activites 632,883 605,792 2025 2024 |
|
| 4. Support Costs | |
| Water 1,574 1,139 |
|
| Advertising & Marketing - 1,799 |
|
| Depreciation Expense 7,468 7,468 |
|
| General Expenses - 348 |
|
| Insurance 5,650 5,701 |
|
| Legal and Professional Fees 1,175 500 |
|
| Light, Power, Heating 12,538 14,748 |
|
| IT Software and Consumables 1,025 1,258 |
|
| Rates 4,114 3,700 |
|
| Rent 11,112 10,552 |
|
| Repairs & Maintenance 9,649 13,508 |
|
| Subscriptions 6,168 6,117 |
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Trustees Report and Accounts
Notes to the Financial Statements
| Telephone & Internet 2,143 2,394 |
Telephone & Internet 2,143 2,394 |
Telephone & Internet 2,143 2,394 |
|---|---|---|
| Total Support Costs 62,617 69,232 2025 2024 |
||
| 5. Governance Costs | ||
| Examiners fee 2,850 2,750 |
||
| Total Governance Costs 2,850 2,750 2025 2024 |
||
| 6. Finance Costs | ||
| Bank Fees 1,095 1,238 |
||
| Total Finance Costs 1,095 1,238 2025 2024 |
||
| 7. Fixed Assests | ||
| Land & Building | ||
| Cost | ||
| Buildings 448,102 448,102 |
||
| Total Cost 448,102 448,102 Depreciation |
||
| Less Accumulated Depreciation on Buildings (112,020) (104,552) |
||
| Depreciation charge for the year - building (7,468) (7,468) |
||
| Total Depreciation (119,488) (112,020) |
||
| Total Land & Building 328,614 336,082 Office Equipments |
||
| Costs | ||
| Office Equipment 12,005 12,005 |
||
| Total Costs 12,005 12,005 Depreciation |
||
| Less Accumulated Depreciation on Office Equipment (12,005) (12,005) |
||
| Total Depreciation (12,005) (12,005) |
||
| Total Office Equipments - - |
||
| Total Fixed Assests 328,614 336,082 2025 2024 |
||
| 8. Creditors due withinone year | ||
| Deposits 14,700 12,300 |
||
| Accruals 3,450 2,750 |
||
| Other Creditors 1 (85) |
||
| Social Security and Taxes 1,825 611 |
||
| Total Creditors due within one year 19,977 15,577 |
Trustees Report and Accounts RAINBOW COMMUNITY NURSERY Page 14 of 17
Notes to the Financial Statements
| 2025 2024 |
2025 2024 |
|---|---|
| 9. Movement in Funds | |
| Restricted Funds (388,078) (388,078) Unrestricted Funds |
|
| Balance brought forword (98,818) (63,341) |
|
| Current Year Earnings (108,040) (35,477) |
|
| Owner A Drawings - - |
|
| Total Unrestricted Funds (206,858) (98,818) |
|
| Total Movement in Funds (594,936) (486,896) |
RAINBOW COMMUNITY NURSERY Page 15 of 17
Trustees Report and Accounts
Income and Expenditure
RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025
Express in £ British Pounds
| 2025 2024 |
2025 2024 |
|---|---|
| INCOMING RESOURCES | |
| Incoming resources fromgenerated funds | |
| Voluntary Income 710,334 639,344 |
|
| Grants - London Borough 96,033 72,776 |
|
| Total Incoming resources from generated funds 806,367 712,120 |
|
| Total INCOMING RESOURCES 806,367 712,120 Resources Expended |
|
| Charitable Activities | |
| Children Activities & Resourcing 12,107 10,417 |
|
| Cleaning and Laundry 11,006 11,061 |
|
| Employers National Insurance 41,866 39,692 |
|
| Pensions Costs 8,189 7,309 |
|
| Salaries 539,691 511,345 |
|
| Food & Provisions 15,910 21,004 |
|
| Staff Training 4,115 2,570 |
|
| Agency Wages - 2,394 |
|
| Total Charitable Activities 632,883 605,792 Support Costs |
|
| Advertising & Marketing - 1,799 |
|
| Depreciation Expense 7,468 7,468 |
|
| General Expenses - 348 |
|
| Insurance 5,650 5,701 |
|
| IT Software and Consumables 1,025 1,258 |
|
| Legal and Professional Fees 1,175 500 |
|
| Light, Power, Heating 12,538 14,748 |
|
| Rent 11,112 10,552 |
|
| Water 1,574 1,139 |
|
| Telephone & Internet 2,143 2,394 |
|
| Subscriptions 6,168 6,117 |
|
| Repairs & Maintenance 9,649 13,508 |
|
| Rates 4,114 3,700 |
|
| Bank Fees 1,095 1,238 |
|
| Total Support Costs 63,713 70,470 Governance Costs |
|
| Examiners fee 2,850 2,750 |
|
| Total Governance Costs 2,850 2,750 |
|
| Total Resources Expended 699,446 679,012 |
RAINBOW COMMUNITY NURSERY Page 16 of 17
Trustees Report and Accounts
Income and Expenditure
| 2025 | 2024 | |
|---|---|---|
| Other Income | ||
| Interest Income | 1,119 | 2,369 |
| Total Other Income | 1,119 | 2,369 |
| NET INCOME/EXPENDITURE FOR THE YEAR | 108,040 | 35,477 |
RAINBOW COMMUNITY NURSERY Page 17 of 17
Trustees Report and Accounts
1aRAINBOW_COMMUNITY_NURSERY_-_Trus tees_Report_and_Accounts (18)
Final Audit Report
2025-12-29
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"1aRAINBOW_COMMUNITY_NURSERY_-_Trustees_Report_an d_Accounts (18)" History
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