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2022-12-31 10419375 dpl-frs:Item12 2022-11-01 2022-12-31 10419375 dpl-frs:Item12 2022-10-31 10419375 dpl-frs:Item12 2022-12-31 10419375 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2022-12-31 10419375 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 10419375 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 10419375 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2022-12-31 10419375 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2022-12-31 10419375 1 2022-11-01 2022-12-31 10419375 frs-countries:EnglandWales 2022-11-01 2022-12-31
Registered number: 10419375
Rainbow Networks Limited
Financial Statements
For The Year Ended 31 December 2023
Stepping Stones Accountancy Ltd
7c Hanham Hall
Whittucks Road
Hanham
Bristol
BS15 3FR
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10419375
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 122,558 141,658
Tangible Assets 5 25,970 35,829
Investments 6 300 -
148,828 177,487
CURRENT ASSETS
Debtors 7 177,669 221,238
Cash at bank and in hand 388,751 374,549
566,420 595,787
Creditors: Amounts Falling Due Within One Year 8 (67,461 ) (120,522 )
NET CURRENT ASSETS (LIABILITIES) 498,959 475,265
TOTAL ASSETS LESS CURRENT LIABILITIES 647,787 652,752
Creditors: Amounts Falling Due After More Than One Year 9 (9,222 ) -
NET ASSETS 638,565 652,752
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 638,465 652,652
SHAREHOLDERS' FUNDS 638,565 652,752
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ryan Ireland
Director
05/02/2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rainbow Networks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10419375 . The registered office is Raleigh House 9A Wellsway, Keynsham, Bristol, BS31 1HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 191,000
As at 31 December 2023 191,000
Amortisation
As at 1 January 2023 49,342
Provided during the period 19,100
As at 31 December 2023 68,442
Net Book Value
As at 31 December 2023 122,558
As at 1 January 2023 141,658
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 72,414 36,602 109,016
Additions 16,031 - 16,031
Disposals - (10,000 ) (10,000 )
As at 31 December 2023 88,445 26,602 115,047
Depreciation
As at 1 January 2023 47,118 26,069 73,187
Provided during the period 18,169 2,813 20,982
Disposals - (5,092 ) (5,092 )
As at 31 December 2023 65,287 23,790 89,077
Net Book Value
As at 31 December 2023 23,158 2,812 25,970
As at 1 January 2023 25,296 10,533 35,829
6. Investments
Subsidiaries
£
Cost
As at 1 January 2023 -
Additions 300
As at 31 December 2023 300
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 300
As at 1 January 2023 -
Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the
company holds 20% or more of the nominal value of any class of share capital are as follows:
Subsidiary undertaking: Protel Data Services Ltd
Registered office: Raleigh House 9a Wellsway, Keynsham, Bristol, England, BS31 1HS
Holding: Ordinary
Proportion of voting rights and shares held: 100%
...CONTINUED
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6. Investments - continued
Subsidiary undertaking: Rainbow Communications (Bristol) Ltd
Registered office: Raleigh House 9a Wellsway, Keynsham, Bristol, England, BS31 1HS
Holding: Ordinary
Proportion of voting rights and shares held: 100%
Subsidiary undertaking: Magic Tech Support Ltd
Registered office: Raleigh House 9a Wellsway, Keynsham, Bristol, England, BS31 1HS
Holding: Ordinary
Proportion of voting rights and shares held: 100%
7. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors 24,771 219,238
Other debtors 2,000 2,000
Amounts owed by group undertakings 150,898 -
177,669 221,238
8. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,816 1,102
Trade creditors 1,914 17,125
Other taxes and social security 59,712 88,748
Other creditors 2,019 12,647
Accruals and deferred income - 900
67,461 120,522
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 December 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,222 -
9,222 -
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10. Obligations Under Finance Leases and Hire Purchase
31 December 2023 31 December 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,816 1,102
Later than one year and not later than five years 9,222 -
13,038 1,102
13,038 1,102
11. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
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