Registered Charity Number 1110218
Registered Company Number 05197009
Barkantine Communlty Nursery
Financial Statements and Report
31 March 2024
Page l ot 18

Barkantine community Nursery
Financial Statsmont and Report
Year to 311¢ March 2024
INDEX
Page
Reference and Administrative Information
Report of the Trustees
Independent Accountants Report
Profit and Loss Account
Balance Sheet
Statement of Financial Activities
10
Income Schedule
11
Exp8nditur8 Schedule
12
Summary of Funds
13
Notes to the Accounts
14-18
Page 2 of18

Barkantlna Community Nursery
The raport of the tru8tees - Year ended 314t MarGh 2024.
REFERENCE AND ADMINISTRATIVE INFORMATION
Dlrectors and Trustses:
Frederick Quatromini (Chair)
Sajida Malik
Husnara Khanom
Ewa Wiechowska
Charity Number:
1110218
Company Numbor:
05197009
Reglstered Office and
Operatlonal Address:
105A Melllsh Street, London E14 8PR
Manager:
Sajida Mallk
Bankern:
HSBC PIC.
Reportlng Accountant N Condron BA FCCA
Courtfield House
Ross Road
Huntley
Gloucester GL19 3EU
Page 3 of18

8arkantlne Communlty Nur88ry
The roport of the trustees
Legal Status
The charily is an incorporated charity governed by memorandum and articles, There are no restrictions
in Ihe govèming document on thè operation of the charity or on its investment powers, other than those
Imposed by general charity law.
The members of the Board of Trustees of the Charity during the
year ended 31 March 2024. were.'_
Frederick Quatromini (appointed 0310712012}
Eva w￿chow8ka
{appointed 1410812012}
Sajida Malik
(appointed 1310612018)
Husnara Khanom
(appointed 1310612018)
All the directors of the company are also trustees of the charity, and their r88ponsibilities include all the
responsibilities of directors under the Companies Acts and of trustees under the chariti￿ Act.
At the Annual General Meeting retire, but are eligible for reappointment.
The mèmb•rs of tho Board of Tru8tse8 of the Charlty at the dato
the report and accounts wer• approved were:.
Frederick Quatromini (appointed 0310712012)
Sajida Malik
(appointed 1310812018)
Husnara Khanom
(appointed 1310612018)
Devia Hardayal
{appointed 2010512024]
Th? organisatlonal •tructur• and how doelslons ar• mad•
Truslees meet regularly on a monthly basis to dlscuss and plan objeclives and implementation thereof.
Matters ol general concern are raised with all members.
The board of trustees meets monthly as a full board. It has established subgroups which discuss the
activities llf the tharity in terms of finance, premises and staffing. There is also a standing Gommittee
comprised of the honorary offic8rs. The subgroups are serviced. by the, manager. The subgroups make
recommerKlations to the board of trustees and monltor operational activities. Staff of the charity have
delegated authority to carry out day to day work within policies agreed by the board. Financial standing
orders give necessary authorisation of different amounts.
Achievement of objectives and ￿VIeW of activities.
The activities of the charity continue to expand
Page 4 of18

Barkantine Community Nursèry
Thè report of the trustees
Transactlons and flnanclal poslllon
The charities trustees are responsible for the preparation of the accounts.
The financial accounts are set out on pages 6 to 17 The financial statements have been prepared
implementing the statement of Recommended Practice for Accounting and Reporting by Charities issued
by the Charity Commission for England and Wales and in accordance with the Financial Reporting
Standard for Smaller Entities. The trustees consider the financial performance by the charity during the
yaar has b8&n satisfactory.
Sharo Capital
The company is limited by guarantee and therefore has no share capital.
Page 5 of18

Barkantlne Communlty Nurs•ry
The report of the trustees
Statemont of Dlrectors, and Trustses. Responslb51ities
Charity Law and the Companies Acts require Ihe Board lo prepare financial statements for each financial
year which give a true and fair view of the state affairs of the charity as at the end of the financial year
and of the 8urplus or deficit. In preparing Ihose financial statements the Board is réquired to.. -
se18Ct suitable accounting policies and Ihen apply them consistently.
make judgements and estimates that are reasonable and prudent., and
prepare the financial statemenls on the going concem basis unless it is
inappropriale to presume that the charily will continue in business.
State whether applicable accounting standards and statements of
recommended practice have been followed, subj'ect to any material
departures dlsc108ed and explained in Ihe financial statements.
The trustees are also responsible for the malntalnlng proper accounting records which disc1088 With
reasonable accuracy at any time the finandal position of the charity and whi¢h are sufficient lo show and
explain the Charity's transactions and enable them to ensure that the financial statements comply with
the Companies Acl 2006. They are also responsible for safeguarding the a88et8 of the charity and henc8
for takn'ng reasonable step8 for the prevention and detection of fraud and other irregularities.
Th18 report was approved by the board of tru8tee8 and signed on their behalf by..
Frederick Quatromini
Chair
Date.. 16 August 2024
Page 6 of18

Independent Examiner's Report on the Accounts
Report to the trusieeslmembers of
Bark8ntine Community Nursery
On accounts for the year ended
31 March 2024
Set out on pages
6t016
Respective responsibilities of trustees
and examiner
The charity's truslees are responsible for the preparation of the accounts.
The charity's trustees conslder that an audit is not required for this year
under section 144 of the Charthes Act 2011 (the Charities Act) and that
an independent eXaMinat￿n is needed.
It is my responsibilty to,.
examine the accounts under sectton 145 of th8 Chanties Act
to follow the procedures laid down in Ihe ggneral Diiections
given by the Charity Commission (under section 145(5)(b)
of the Charltles Act), and
10 stale whether particular matters have come to my attention.
Basls of Independent examiner's
statement
My examination was carried out in aG￿rdance with general Directions
given by the Charity Commisslon. An examSnation incluJes a review of
the sccountlng records kept by the charlty and 8 comparison of the
accounts presented with Ihose records. It also Includes consideration of
any unusual items or disclosures in the accounts, and seeking
explanations from tha trustees concerning any such matters. The
PTocedurés undertakèn do not provida all the evidence that would ba
required in an audlt. and consequently no opinion is given as to whether
the accounts present a 'true and fairf vi8w and the report is limited to
those matters set out in the ststement below.
Independent examiner's stsiement
In connection with my examin8lion, no matter has come to my attenlion
(other than thal disclosed below);
(1)
which gives me reasonable caus8 to believe thai in, any material
respect. the requirèments.,
to keep accounting records in accordance wllh section 130 of the
Charilies Act.,
lo prepare accounts which attord wllh the accounting records and
comply with the accountsng requirements ofthe Charrties Act have
not been met,. or
(2)
to which, in my opinion. attention should be dr8wn in order to
ena
e a proper understanding of the accounts to be reached.
N Condwon BA FCCA
Chartered Certified knxwnta)I
16 August 2024
Page 7 of18

Barkantlne Communlty Nurnory
Proflt and L08s Account
For the year ended 31•t March 2024
2024
2023
Tumover
853897
782999
Operatlng Costs
885761
828675
Defici•ncy for th• y•ar
(31864)
(43676)
All activitie8 derive from contlnuing operalions
The notes on pages 12 to 16 form part of Ihese accounts
Page 8 of 18

Barkantlne Communlty Nursery
Balance Sheet
As at 31 March 2024
2024
2023
Note8
Flxed Assets
Intangible assets
Tangible assets
10
10839
13539
182
15367
41812
Currnnt assets
Debtors
Cash at bank
11
4490
30099
305480
2231
361558
363789
Credftors
Amounts du8 within one year
12
30
Net current assets
Totsl a88et8 1688 current
03980
36228
345792
377656
Credltors:
Amounts due after more
than one year
13
Net as•ets
345792
37765
Regerve8
Unrestricted revenue resarv8S
Restricted furKI
Accumulated funds
345792
377856
345792
76
a) For Ihe year ending 31 March 2024 the company is entitled to the exemptlon under Sectlon 477(2)
of the Companies Acl 2006 relating to the small companies regime.
b) The members have not required the company to obtain an audit in accordance with section 476 of
the Companies Act 2006.
c) The directors acknowledge their responsibilities for..
l. ensuring Ihat the company keeps accounting records which comply with Section 386; and
11. preparing accounts which glves a true and fair view of the slate of affairs of the company as at
the end of the financial year and of its profits or loss for the financial year, in accordance with
the requirements of Section 393, and which olherwise comply wlth the requirements of the
Companies Act relating lo accounts, so far as applicable to the company.
d) The accounts have been prepared in accordance with the provisions applicable to companies subject
to the small companies, regime.
Approved by the board on 16 August 2024
And siwed on their behalf by
Frederick Quatromini........................................
. Dlrector
Page 9 of 18

Barkantlno Community Nursery
Statement of Flnancial Activities
For the year to 31 March 2024
Unrestrlcted
Funds
2024
R88trlcted
Funds
2024
Total
Funds
2024
2023
INCOME
Nursery Education Grants
Parents Fees
Bank Inter83t
Tolal Income
321321
529050
3526
321321
529050
3526
302151
479939
909
EXPENDITURE
Charitable Expenditure
Activities and Materials
Amortlsation
Depreciation
53594
2700
53594
2700
8190
83596
2700
914
87
Management and admlnlstratlon
of the charity
Employees
Premises
Insuran
Administration
Financial
725506
48862
2330
41754
2825
725506
48862
2330
41754
2825
805930
86651
3828
40456
2700
821277
885761
821277 739465
675
TOTAL EXPENDITURE
Deficiency
Balance Forward
(31864)
377656
(31864) (43676)
377656 421332
Balance FoNMrd
345792
345792
All actlvltles derlve fr¢)m contlnulng oporatlon5
Page 10 of 18

Barkantlne Communlty Nursery
Income Schedule
For the Year to 31 March 2023+
Unrestrkted
Funds
2024
Restrlcted
Funds
2024
Total
Funds
2024
2023
Nursery Educalion Granl
321321
321321
302151
Fees for Nursery
529050
529050
479939
Bank Interest
3536
853897
3636
853897
909
782999
Page 11 of18

Barkantlne Communlty Nursery
Expendlture Schedule
For the year to 31st March 2024
UNAESTrICTED
TOTAL 2024
2023
EXPENDIIURE
Childcaie Stalt
Agency Staff
Salary Cost
725.506
725,506
605,930
725,506
725,506
605,930
Rent & Rates
Heat & Light
Cleanlng
Malntenance
Premlses Costs
26,272
11,162
3,871
7.557
48,862
26,272
11,162
3,871
7,557
48,862
32,782
36.747
3.118
13,904
86,551
Insurance Costs
2,330
2,330
3,828
Telephone & Internet
Membeiship Fees
Training
Postage & Stationery
Miscellaneous
Offlce Machines
Bank Charges
Admlnlstratlon Costs
4,890
1,719
16,813
361
15,553
2,418
4,890
1,719
16,813
361
15,553
2,418
5,632
1,831
19,357
286
10,458
2.871
21
40,456
41,764
41.754
Booklng Keeping
Accountancy Fees
1,325
1.500
2.825
1,325
1.500
2,825
1.200
1,500
2,700
Chlldcare Equlpment
Learnlng Resources
Food
Protectlve Clothlng
Actlvlty & Materlals
Chlldcare Costs
7,046
13,417
22,857
3.871
6,403
53,594
7,046
13,417
22,857
3,871
6,403
S3,594
18,906
15,587
21,045
12,482
15,576
83,596
Total Expendlture
874,871
874.871
823.061
PAGE 12 OF 18

Barkantlne Commun5ty Nursery
ststement ol Flnanclal Activltle8
For the year to 31 March 2024
Summary of Funds
Deslgnatsd Unrestrfctsd
Funds
Funds
2024
2024
Restrlcted Total
Funds
Funds
2024
2024
Total
Funds
2023
Revanue funds
345792
345792
377658
The notes on pages 12 to 16 fomi part of the80 accounts
Page 13 of 18

Barkantine Communlty Nursery
Notes to tho Account6
For the year to 31 March 2024
Recognitlon of Uabllltles
Liabilities are recognised on the accruals basis in accordance with nonnal accounting principl8S,
modified where necessary in accordance wrth the guKlance given in the Statement of
Recommended Pr8Ctic6 for Accounting and Reporting issued by the Charlty Commissioners for
England & Wales.
Charltable Expendltur•
Charitable expanditure includes all expenditure directly ralated to the objects of the charity and
comprises the followlng: _
Activities in furtherance of the Charity s objectives
The costs of activilies in furtherance of the charty's objectives represents the cost of goods and
seryices and ancillary trading costs that have been incurred in charitable activities.
Support costs of 8Ctwili8s
Support C08t8 of activities for charitable purposes comprises the salary cost8 of the Manager and
the Associate Manager 88 they are involved with project development and other project costs.
There are a number rf costs, including staffing costs, where it is impracticable to allocate these
costs between administration and charitable expendituré and the trustee6 have allocated such
Costs to management and administration costs.
Management 8nd administration of the charity
Management and administration c08ts represent expenditure incurred in the managemenl of the
charlty's assels, organisational administralion and compliance with charitable and statutory
r8quirement8.
Allocatlon of cost8 wlthln typ￿ of resources expended
The charlty's operating costs include slaff cosls, rent and other related costs. Such costs are
allocated between types of resources expended and between charitable expenditure and
management and administration on the basis of estimates made by the directors.
Administration expenditu￿ includg all expenditure not directly related to charitable activity in
respect of certain items of expenditure it is a matter of judgement as to whether such Items a
direct charitable expenditure or are adminislrative. And the diroctors have applied what they
consider to be reasonable judgement in apportioning such costs
Page 14 of 18

Berkantlne Cornmunlty Nursery
Notes to the Accounts
For the year to 31 March 202*
1 Flxed a88ets and depreclation
Depreciation has been provided at the following rates In order to write the assets (les8 their
expected residual value) over their eslimated useful economic lives.
A ￿gUlar annual review of the likelihood of asset impairment Is undertaken.
25%
25%
Office Equipment
Furniture and F￿ingS
Capltsl Grants
The board of trustees considèr that, In order to comply wlth the statement of Recommended
Practice for Accounting and Reporting issued by the Charity Commissioners for England &
Wales, grants of a capital nature given for specrfic purp08es and fully utilised in the furtherance of
the objects of the charity should be credited to the fixed asset funds after the sums have been
properly expended on the restricted purpose. The r8laled asset is shown in the balance sheét at
Ihe cost of acquisrtion or subsequent revaluation.
The related assets are subject to restrictlons by the grant making organisation on their use and
disposal, and these restrictions are noted in the fixed asset section of these accounts. The fixed
asset fund so created is treated as a restricted fund.
Insofar as this policy relates to Government grants then this 18 a departure from the Statement of
Standard accounting Practice Number 4 in order to comply with the Statement of Recommended
Practice for Accounting arKI R8PQrting issued by the Charity Commissioners for England &
Wales.
Taxatlon
As a registered charity. the company is exempt from Income and corporation tax to the e￿ent
that its income and gains are applicable to charitable purposes only. Value Added Tax is not
recoverable by the company, and is therefore included in Ihe relevant costs in the Statement of
financial Activities.
Funds Structure Pollcy
The charity Maintains a general unreslricted fund which represents funds which are expendable
at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be
held in order to finance both working capital and capital investment.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of
the board of trustees to carefully monitor the application of those funds in accordance wilh Ihe
restrictions placed
Page 15 of 18

Barkantlno Communlty Nursery
Notss to tho Accounts
For the year to 31 March 2024
There is formal policy of transfer batwean funds, other than that described under the Capilal Grants
policy above. Any proposed transfer belween funds would b8 considered on the particular
circumstances.
Winding up or dl88olutlon of the charity
If upon winding up or dissolution of the charrty there remain any assets. after the satisfaction of
all debts and lisbilltles, the assets represented by the accumulated fund shall be transferred lo
Some other tharitable body or bodies having sirnilar objects to the charity.
Net Incomlng Resour¢e8 before Transfers
2024
2023
Th1818 ststed after credltlng:.
Rov•nu• Turnover from ordlnary activities
853857
782999
and after ¢harging:_
Amortlsation of lease
Depreciation
2700
8190
2700
914
Reporting Accountant's fees
Thèra is no insurance paid for trustees, to indemnify them in Gase the charity make
an error.
ststement that no expensos were pald to trusts•s or Connectsd persons
No expenses were paid to trustees or connected persons for the period.
Analysls ol incomlng ruourc•s and analysls of managemont and administratlon cost
The details required by the statement of Recommended Practice for Accounting and Reporting
issued by the Charity Commissioners for England & Wales, are shown in the Deiailed Schedule
to the Statement of Financial Activities on pages 9 and 10
Staff Costs and Emoluments
2024
2023
Gross Salaries
Pensions
718315
7191
725506
599562
6368
605930
Numbers of full time employees were 49
There were no fees or other remuneration paid to the trustees
There were no employees with Emoluments in excess of £60,000 per annum
Page 16 of 18

Barkantlne Communlty Nursery
Notes lo the Accounts
For the year to 31 March 2024
R?portlng Accountant's Remunerallon and accountlng services
2024
2023
Reporting Accountant's fees
Other accountancy fees
1500
121x1
27
700
Flxed Assets
Intsnglble ass•ts
Leas•
Cost
As at 1 Aprll 2023
As at 1 April 2024
30000
30000
Amortlsatlon
As at l April 2023
Charge for the year
16461
2700
19161
Net Book Value
As at 31 March 2023
As at 31 March 2024
13539
10839
Tangible . fixed a880ts
Flxturos & Office
Fittings
Equlpment
Total
Cost
As at 1 April 2023
Additions
38645
25S24
64269
8106
46751
24
72375
8106
Deprèciation
As at 1 April 2023
Charge for the period
37131
8033
7792
157
44923
8190
Not Book Value
As at 31 March 2023
As at 31 Marth 2024
2271
471
2742
10.
Trade Debtors
2024
2023
Parents F88S
4490
2231
Page 17 of 18

Barkantine Community Nur80ry
Income Schedule
For the Year to 31 March 2024
11.
Credltors: amounts falling duo wlthin one year
2024
2023
Accruals
1500
1500
12.
Shar• Caphal
The charity is incorporated under the Companies Act 1985 and is limited by guarantee, each
member having undertaken to contribute such amounts not exceeding one pourKI as may be
required in the event of Ihe company being wound up whilst he or she Is still a member or within
one year thereafter.
Page 18 of18