Rainbo Holdings Limited 14439744 false 2025-02-01 2026-01-31 2026-01-31 The principal activity of the company is holding company Digita Accounts Production Advanced 6.30.9574.0 true false 14439744 2025-02-01 2026-01-31 14439744 2026-01-31 14439744 bus:OrdinaryShareClass1 2026-01-31 14439744 core:CurrentFinancialInstruments 2026-01-31 14439744 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 14439744 bus:SmallEntities 2025-02-01 2026-01-31 14439744 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 14439744 bus:FilletedAccounts 2025-02-01 2026-01-31 14439744 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14439744 bus:RegisteredOffice 2025-02-01 2026-01-31 14439744 bus:Director1 2025-02-01 2026-01-31 14439744 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 14439744 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 14439744 countries:AllCountries 2025-02-01 2026-01-31 14439744 core:CostValuation 2025-01-31 14439744 2024-02-01 2025-01-31 14439744 2025-01-31 14439744 bus:OrdinaryShareClass1 2025-01-31 14439744 core:CurrentFinancialInstruments 2025-01-31 14439744 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 iso4217:GBP xbrli:pure xbrli:shares

Rainbo Holdings Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 January 2026
Registration number: 14439744

Rainbo Holdings Limited

Contents

Statement of financial position | 1
Notes to the Unaudited Financial Statements | 2 to 4

Rainbo Holdings Limited

(Registration number: 14439744)
Statement of financial position as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | 3,129,787 | 3,129,787
Current assets |  |  |
Debtors | 5 | 7,700 | 9,090
Cash at bank and in hand |  | 113 | 26
|  | 7,813 | 9,116
Creditors: Amounts falling due within one year | 6 | (169,832) | (169,787)
Net current liabilities |  | (162,019) | (160,671)
Net assets |  | 2,967,768 | 2,969,116
Capital and reserves |  |  |
Called up share capital | 7 | 2,960,000 | 2,960,000
Retained earnings |  | 7,768 | 9,116
Shareholders' funds |  | 2,967,768 | 2,969,116

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 5 May 2026 and signed on its behalf by:

......................................... Mr S Quigley Director

Rainbo Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 5 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Rainbo Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 3,129,787 | 3,129,787

Subsidiaries | £
Cost or valuation
At 1 February 2025 | 3,129,787
Provision
Carrying amount
At 31 January 2026 | 3,129,787
At 31 January 2025 | 3,129,787

5 | Debtors

Current | Note | 2026 £ | 2025 £
Amounts owed by related parties |  | 7,700 | 9,090
|  | 7,700 | 9,090

Rainbo Holdings Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 169,787 | 169,787
Other creditors |  | 45 | -
|  | 169,832 | 169,787

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £0.01 each | 296,000,000 | 2,960,000 | 296,000,000 | 2,960,000