Company registration number SC302651 (Scotland)
RAINBOW (ABERDEEN) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
RAINBOW (ABERDEEN) LIMITED
COMPANY INFORMATION
Directors
R McLeod
S R McLeod
L T Bisset
Company number
SC302651
Registered office
Rainbow House
Craigshaw Road
West Tullos
Aberdeen
AB12 3AR
Accountants
AAB
Kingshill View
Prime Four Business Park
Kingswells
Aberdeen
AB15 8PU
RAINBOW (ABERDEEN) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
RAINBOW (ABERDEEN) LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
2
1,978,035
1,978,035
Current assets
0
-
Creditors: amounts falling due within one year
3
(601,286)
(601,286)
Net current liabilities
(601,286)
(601,286)
Net assets
1,376,749
1,376,749
Capital and reserves
Called up share capital
500,001
500,001
Profit and loss reserves
876,748
876,748
Total equity
1,376,749
1,376,749

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 April 2026 and are signed on its behalf by:
R MCLEOD
R McLeod
Director
Company registration number SC302651 (Scotland)
RAINBOW (ABERDEEN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Rainbow (Aberdeen) Limited is a private company limited by shares incorporated in Scotland. The registered office is Rainbow House, Craigshaw Road, West Tullos, Aberdeen, AB12 3AR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The directors, having made due and careful enquiry, are of the opinion that the company has true adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving these financial statements, that there is a reasonable expectation that the company has adequate resources to continue to adopt the going concern basis of accounting in preparing the annual financial statements.

1.3
Fixed asset investments

Investments in subsidiaries are measured at cost less accumulated impairment.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Fixed asset investments
2025
2024
£
£
Investments
1,978,035
1,978,035
RAINBOW (ABERDEEN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
2
Fixed asset investments
(Continued)
- 3 -
Movements in fixed asset investments
Investments in subsidiary companies
£
Cost or valuation
At 1 August 2024 & 31 July 2025
1,978,035
Carrying amount
At 31 July 2025
1,978,035
At 31 July 2024
1,978,035
3
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
600,836
600,836
Other creditors
450
450
601,286
601,286
4
Contingent liabilities

An unlimited intercompany cross guarantee is in place between the company and its subsidiary in relation to bank loan borrowings of Rainbow Cars Limited.

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