Company Registered number 05197009
Registered Charity Number 1110218
## Barkantine Community Nursery
## Accounts
31 March 2025
## **Barkantine Community Nursery Report and accounts Contents**
||**Page**|
|---|---|
|Company information|1|
|Report of the Trustees|2|
|Independent Examination Reports|4|
|Income and Expenditure Accounts|6|
|Statements of Assets and Liabilities|7|
|Notes to the accounts|8|
## **Barkantine Community Nursery Company Information**
## **Directors**
Frederick Quatromini Amina Malik-Lewis Husnara Khanom Sajida Malik Devia Hardayal
## **Secretary**
Tasnim Khanom
## **Accountants**
TyyTax Limited Accountants Unit 1 Ground Floor 26 New Rd London UK E1 2AX
## **Registered office**
105A Mellish Street, London E14 8PR
## **Company Registered number**
05197009
**Registered Charity Number** 1110218
1
**Barkantine Community Nursery Registered number: 05197009 Report of the Trustees**
The trustreess present their report and accounts for the year ended 31 March 2025.
## **Legal Status**
The charity is an incorporated charity governed by memorandum and articles. There are no restrictions in the governing document on the operation of the charity or on its investment powers, other than those imposed by general charity law.
## **Trustees**
The following persons served as trustees during the year:
Frederick Quatromini Amina Malik-Lewis Husnara Khanom
## **Directors**
The following persons served as directors during the year:
Devia Hardayal Husnara Khanom Sajida Malik Amina Malik-Lewis Fred Quatromini
## **The organisational structure and how decisions are made**
Trustees meet regularly on a monthly basis to discuss and plan objectives and implementation thereof. Matters of general concern are raised with all members.
The board of trustees meets monthly as a full board. lt has established subgroups which discuss the activities af the charity in terms of finance, premises and staffing. There is also a standing committee comprised of the honorary officers. The subgroups are serviced; by the, manager. The subgroups make recommendations to the board of trustees and monitor 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 review of activities.
The activities of the charity continue to expand
## **Transactions and financial position**
The charities trustees are responsible for the preparation of the accounts.
The financial accounts are set out on pages 6 to 11 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 Flnancial Reporting Standard for Smaller Entities. The trustees consider the financial performance by the charity during the year has been satisfactory.
2
**Barkantine Community Nursery Registered number: 05197009 Report of the Trustees**
## **Share Capital**
The company is limited by guarantee and therefore has no share capital.
## **Statement of Directors' and Trustees' Responsibilities**
Charity Law and the Companies Acts require the Board to 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 surplus or deficit. ln preparing those financial statements the Board is required to: -
Select suitable accounting policies and then apply them consitently
Make judgements and estimates that are resonable and prudent; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume athat the charity will continue in business.
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The trustees are also responsible for the maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to nsure that the financial statements comply with the Companies Act 2006. 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.
This report was approved by the board of trustees and signed on their behalf by:
Frederick Quatromini Director
Date: 23 March 2026
3
## **Barkantine Community Nursery**
lndependent Examiner's Report on the Accounts
Report to the trustees/members of On accounts for the year ended
Barkantine Community Nursery 31-Mar-25
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 ol the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to; Examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
to state whether particular matters have come to my attention
Basis of independent examiner's statement
My examination was carried out in accordance with 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. lt also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the 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 statement below.
## **Independent examiner's statement**
ln connection with my examination, no matter has come to my attention (other than that disclosed below);
- (1) which gives me reasonable cause to believe that in, any material respect, the requirements;
- ··
- • to keep accounting records in accordance with section 130 of the Charities Act;
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
4
(2) to which, in my opinion, attention should be drawn in order to I enable a proper understanding of the accounts to be reached
Kawsar Ahmed, MAAT, BSc (Hons.) TyyTax Limited Accountants Unit 1 Ground Floor 26 New Rd London UK E1 2AX
23 March 2026
5
## **Barkantine Community Nursery Income and Expenditure Accounts for the year ended 31 March 2025**
|**Turnover**
Fees for Nursery
Nursery Education Grants
LBTH Grants
Interest receivable
**Charitable Expenditure**
Activities & Materials
**Administrative expenses**
Employee costs:
Wages and salaries
Pensions
Staff training and welfare
Premises costs:
Rent
Light and heat
Cleaning
General administrative expenses:
Telephone and internet
Postage
Subscriptions
Bank charges
Insurance
Equipment expensed
Repairs and maintenance
Depreciation
Amortisation of goodwill
Legal and professional costs:
Accountancy fees
Consultancy fees
Total Expenses
**Net Surplus/ (Shortage)**|**Unrestricted**
**Restricted**
**Funds**
**Funds**
2025
2025
2024
**£**
**£**
**£**
600,943
-
529,050
434,602
-
321,321
-
6148
-
4,190
-
3,526
1,039,735
6,148
853,897
100,403
-
69,147
100,403
-
69,147
774,477
-
725,506
11,118
-
-
12,529
-
16,813
798,124
-
742,319
29,904
-
26,272
20,516
-
11,162
4,460
-
3,871
54,880
-
41,305
6,503
-
4,890
460
-
361
4,249
-
1,719
27
-
-
5,369
-
2,330
2,324
-
2,418
9,801
-
7,557
21,022
-
8,190
2,700
-
2,700
52,455
-
30,165
3,525
-
2,825
16,975
-
-
20,500
2,825
1,026,362
-
885,761
**13,373**
**6,148**
**(31,864)**|
|---|---|
6
## **Barkantine Community Nursery Registered number:** 05197009 **Statements of Assets and Liabilities as at 31 March 2025**
|**Notes**
**Fixed assets**
Intangible assets
3
Tangible assets
4
**Current assets**
Debtors
5
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
6
**Net current assets**
**Net assets**
**Funds**
Total funds
**Total Funds**|**2025**
**£**
8,139
9,952
18,091
9,424
339,298
348,722
(1,500)
347,222
365,313
365,313
365,313|**2024**
**£**
10,839
30,973
41,812
4,490
300,990
305,480
(1,500)
303,980
345,792
345,792
345,792|
|---|---|---|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Frederick Quatromini Director Approved by the board on 23 March 2026
7
**Barkantine Community Nursery Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
The financial statements have been complied in accordance with general directions given by the charity Commission and with the Statements of recommended Practice.
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
## **Grant**
Revenue grants are credited to the Income and Expenditure accounts on a receivable basis.
## _**Turnover**_
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
## _**Intangible fixed assets**_
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% Straight Line Fixtures, fittings, tools and equipment 25% Straight Line
## _**Debtors**_
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8
**Barkantine Community Nursery Notes to the Accounts for the year ended 31 March 2025**
## _**Taxation**_
As a registered charity, the company is exempt from income and corporation tax to the extent 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 the relevant costs in the Statement of financial Activities.
## _**Pensions**_
Contributions to defined contribution plans are expensed in the period to which they relate.
|**2**
**Employees**
Average number of persons employed by the company
**3**
**Intangible fixed assets**
Lease:
**Cost**
At 1 April 2024
At 31 March 2025
**Amortisation**
At 1 April 2024
Provided during the year
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024|**2025**
**Number**
54|**2024**
**Number**
49
**£**
30,000
30,000
19,161
2,700
21,861
8,139
10,839|
|---|---|---|
9
## **Barkantine Community Nursery Notes to the Accounts**
**for the year ended 31 March 2025**
## **4 Tangible fixed assets**
|**Cost**
At 1 April 2024
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for the year
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024
**5**
**Debtors**
Parents fees
**6**
**Creditors: amounts falling due within one year**
Accruals|**Plant and**
**machinery**
**£**
84,086
84,086
53,113
21,021
74,134
9,952
30,973
**2025**
**£**
9,424
9,424
**2025**
**£**
1,500
1,500|**Total**
**£**
84,086
84,086
53,113
21,021
74,134
9,952
30,973
**2024**
**£**
4,490
4,490
**2024**
**£**
1,500
1,500|
|---|---|---|
## **7 Other information**
Barkantine Community Nursery is a private limited company limited by guarantee without share capital and incorporated in England. Its registered office is: 105A Mellish Street,
London E14 8PR
## **8 Winding up or dissolution of the charity**
lf upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **9 Statement that no expenses were paid to trustees or connected persons**
No expenses were paid to trustees or connected persons for the period.
10
## **Barkantine Community Nursery Notes to the Accounts for the year ended 31 March 2025**
## **10 Share Capital**
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 pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.
11