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2025-03-31-accounts

Trustees Report and Accounts RAINBOW COMMUNITY NURSERY For the year ended 31 March 2025

Contents

RAINBOW COMMUNITY NURSERY Page 2 of 17

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

  1. 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.

  2. To educate the public in promoting and improvising nursery facilities within the community.

  3. 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

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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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)

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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:

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:

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:

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.

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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:

  1. Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

  2. 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.

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

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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

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Trustees Report and Accounts

1aRAINBOW_COMMUNITY_NURSERY_-_Trus tees_Report_and_Accounts (18)

Final Audit Report

2025-12-29

Created: 2025-12-27 By: Don Broodie (dbroodie@yahoo.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAhv1RCES6hDLNVK1ncbbr5H3VIizSZ6Ny

"1aRAINBOW_COMMUNITY_NURSERY_-_Trustees_Report_an d_Accounts (18)" History

2025-12-27 - 2:01:46 PM GMT- IP address: 82.132.233.12

Document emailed to D Scantlebury (scant71@hotmail.com) for signature

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Document emailed to M Antoine (marvaantoines5@gmail.com) for signature

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Document emailed to Rolston Allen (rolston.allen@allenrobyn.com) for signature

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Signature Date: 2025-12-27 - 8:25:24 PM GMT - Time Source: server- IP address: 90.215.39.160

Don Broodie (dbroodie@yahoo.co.uk) replaced signer M Antoine (marvaantoines5@gmail.com) with M Antoine (marvaantoine5@gmail.com)

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Document emailed to M Antoine (marvaantoine5@gmail.com) for signature

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Agreement completed.

2025-12-29 - 12:04:36 PM GMT