OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-08-31-accounts

Charity registration number: 1185734

GRENADINE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Finsbury Robinson Ltd 237 Westcombe Hill London SE3 7DW

Grenadine Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 11

Grenadine Reference and Administrative Details For The Year Ended 31 August 2025

Trustees Mr N Desolino
Mr W Girard
Mr R Meneghini
Ms D Karagasheva
Ms C Pradier
Charity Number 1185734
Principal Address 16 Coppelia Road
Blackheath
London
SE3 9DB
Independent Examiner Gemma Fogarty
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Bankers Lloyds Bank plc.
25 Gresham Street
London
EC2V 7HN

Page 1

Grenadine Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

The objective of Grenadine is the provision of a Saturday school for children who have a French speaking parent or carer or live in a French speaking environment but attend English speaking schools. The school aims to expand the children’s abilities to speak and write in French and give them exposure to the diverse cultures of the French speaking world.

Achievements and Performance

Main Achievements

The ongoing commitment of the teaching team is a key aspect of the Charity and therefore one of its main operational risks. The success of the Charity is also very much linked to the dedication of the Headteacher since the inception of the school.

The Trustees’ objective is to strengthen the school operating structure to mitigate potential departure of key stakeholders.

To that effect, Grenadine has recruited an administrative assistant to second the Headteacher for the administration of the school. In addition to this, a Manual has been created to explain the structure and the running of the school so that key details can be recorded and passed on to future stakeholders.

Grenadine has been able to provide consistency in terms of location for its Saturday school, with the use of John Ball Primary school’s premises for more than 20 years. The Trustees are mindful the rental agreement may cease one day, and the Charity will find itself in the obligation to find a new location, with potential rate increases. This is another strong driver for minimum financial reserves to ensure the ongoing concern of the Charity.

Additional Note

Future plans

Grenadine has reached a milestone in 2022 by celebrating 20 years of existence. The focus is for the school to remain a key feature of South-East London French community.

External Risk

Grenadine’s development has for many years been intrinsically linked to the growing presence of French families in SouthEast London. Any demographic changes are therefore a key risk factor in the good running of the Charity. Number of children per class is continuously monitored to ensure the school structure and operating methods continue to be financially viable.

Governance Risk

The Trustees are parents of children currently attending Grenadine. They are all volunteers, appointed to the Committee for a maximum duration of four years. The natural turnover is necessary for a fresh perspective and a motivating outlook towards the future. However, it also means the success of the Committee is dependent on finding parents willing to invest their time, efforts and to bring their specific competencies to the Charity (events organisation, accounting, leadership).

The Committee seeks to keep the number of Trustees to a minimum of five and look for new members on a regular basis.

A minimum level of volunteering is requested from the parents (participation to the events, assisting the teachers on a Saturday morning), with the expectation that some of them will be interested in increasing their involvement and subsequently join the Committee.

Page 2

Grenadine Trustees' Report (continued) For The Year Ended 31 August 2025

Financial Review

Reserves Policy

Grenadine is keeping financial reserves aside to protect the Charity against periods of disruption (such as the one experienced during the Coronavirus outbreak), drops in income (fewer children attending the school) or unforeseen cost increases.The reserve is in place to mitigate negative financial impact and to ensure Grenadine can continue to honour its financial commitments without interrupting the good running of the school.

The minimum nominal amount of reserves is addressed on a yearly basis to ensure it continues to represent an adequate ratio of the full year costs (circa 25%-50% of the annual costs).

With current annual costs of around £96,000, the target is for the financial reserves to be above a minimum threshold of £25,000. This target has successfully been met for the year ended 31st August 2025.

Going Concern

The Trustees’ focus is first and foremost to ensure Grenadine can continue as a going concern.

From 2020 to 2022, the Charity went through two years of losses due to the impact of Brexit and the Coronavirus pandemic. The combined effect was a reduction in the number of children attending the school coupled with an increase of the running costs (online class support, cleaning, teachers’ assistants).

The Committee has carefully monitored the financial situation. Thanks to a series of mitigating initiatives, the Trustees are pleased that Grenadine was able to successfully deliver a positive net income for the years ended 31st August 2023, 31st August 2024 and 31st August 2025.

A remodelling of the fee structure and a general fee increase were agreed for the school year 2022-2023. As a result, the school generated a surplus, replenishing the reserves to face potential future risks and absorb potential higher costs related to inflation particularly on teachers’ wages and John Ball’s rental costs. The Committee upheld a consistent financial framework throughout 2024-2025, ensuring the school's accounts remained sustainable and healthy.

In addition to the school fees, other sources of fundraising were organised during the year: book fair, summer fair and partnership with a local bakery Chez Tonton Gilles. Those sources of fundraising are important to the school calendar as it also helps to reinforce the bonds between the school and the South-East London French community.

Additional Note

Financial Risk

The safeguarding of Grenadine’s funds and assets is one of the Trustees’ main missions.

The impact of Brexit and the Coronavirus outbreak on the Charity’s accounts have highlighted the importance of continuously managing the financial projections to ensure adequate levels of income and reserves. The school financial structure is vulnerable to increase costs such as school rent or insurance. These expenses will rise in 2025, so the committee will consider restructuring tuition fees to address the additional costs.

The Committee strives to find an adequate balance between income and expenses, revising and approving the school fees’ structure on a yearly basis.

Structure, Governance and Management

Governing Document

The Charity is controlled by its governing document and became registered on 10th October 2019 as a Charitable Incorporated Organisation (CIO) with the Charity Commission for England and Wales.

The Trustees work towards providing the school with a sustainable financial and operational framework to strengthen Grenadine’s legacy.

Page 3

Grenadine Trustees' Report (continued) For The Year Ended 31 August 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr R Meneghini Trustee 12th June 2026

Page 4

Grenadine Independent Examiner's Report to the Trustees of Grenadine For The Year Ended 31 August 2025

I report to the trustees on my examination of the accounts of Grenadine (the Trust) for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Gemma Fogarty 12th June 2026 237 Westcombe Hill London SE3 7DW

Page 5

Grenadine Statement of Financial Activities For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Charitable activities:
Charity Services
Investments
3
EXPENDITURE ON:
Charitable activities:
4
Charity Services
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
10
2025
Unrestricted
funds
£
103,538
396
2024
Unrestricted
funds
£
98,010
412
103,934 98,422
(97,301) (84,834)
6,633 13,588
6,633
46,022
13,588
32,434
52,655 46,022

The notes on pages 8 to 10 form part of these financial statements.

Page 6

Grenadine Statement of Financial Position As At 31 August 2025

Notes
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
9
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
10
On behalf of the board
Mr R Meneghini
Trustee
12th June 2026
2025
Unrestricted
funds
£
8,196
53,951
2024
Total
funds
£
1,175
57,347
62,147
(9,492)
58,522
(12,500)
52,655 46,022
52,655 46,022
52,655 46,022
52,655 46,022
52,655 46,022

The notes on pages 8 to 10 form part of these financial statements.

Page 7

Grenadine Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Grenadine is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1185734. The principal address is 16 Coppelia Road, Blackheath, London, SE3 9DB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

2.3. Resources Expended

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

3. Investment Income

Bank interest receivable
.
Analysis of Expenditure
Charity Services
Charity Services
Activities
undertaken
directly
£
75,212
2025
Unrestricted
funds
£
396
2024
Unrestricted
funds
£
412
Support
costs
(see note 5)
£
22,089
2025
Total
£
97,301
Activities
undertaken
directly
£
65,263
Support
costs
(see note 5)
£
19,571
2024
Total
£
84,834

4. Analysis of Expenditure

Page 8

Grenadine Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

5.
Support Costs
Employee costs
Premises expenses
General administration
Employee costs
Premises expenses
General administration
6.
Independent Examiner's Remuneration
Independent examination of the financial statements
7.
Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
8.
Debtors
Due within one year
Other debtors
9.
Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income
2025
£
1,134
2025
£
8,196
2025
£
1,713
7,779
9,492
2025
Charity
Services
£
762
18,182
3,145
22,089
2024
Charity
Services
£
293
14,940
4,338
19,571
2024
£
1,080
2024
£
1,175
2024
£
5,804
6,696
12,500

Page 9

Grenadine Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

10. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1
September
2024
£
46,022
Income
£
103,934
Expenditure
£
(97,301)
As at 31
August 2025
£
52,655
46,022 103,934 (97,301) 52,655
As at 1
September
2023
£
32,434
Income
£
98,422
Expenditure
£
(84,834)
As at 31
August 2024
£
46,022
32,434 98,422 (84,834) 46,022

11. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

12. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 10

Grenadine Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM:
Charitable Activities:
Charity Services
Contributions
Book Fair
Summer Fair
Sundry Income
Investments
Bank interest
EXPENDITURE ON:
Charitable Activities:
Charity Services
Teachers Fees
Headteacher Fee
Teaching Materials
Summer Fair costs
Book Fair costs
Social Fund
Staff entertaining
Rent
Insurance
Printing, postage and stationery
Refreshments
Administration costs
Telecom costs
Independent examiner's fees
Sundry expenses
NET INCOME
2025
Total
funds
£
100,455
312
1,904
867
2024
Total
funds
£
95,894
436
1,680
-
103,538
396
98,010
412
396 412
103,934
(60,406)
(9,661)
(3,519)
(1,599)
(27)
-
(762)
(18,182)
(571)
(100)
(217)
(321)
(611)
(1,134)
(191)
98,422
(51,991)
(8,871)
(2,494)
(1,148)
(100)
(659)
(293)
(14,940)
(430)
(1,222)
(494)
(358)
(754)
(1,080)
-
(97,301) (84,834)
(97,301) (84,834)
6,633 13,588

Page 11