REGISTERED NUMBER: 01174393 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Rainbow Over Clifton Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr E J C Wormald

Mr J C Nandha

Mr B F Spiers

SECRETARY:

Mrs P Sidoli

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton

Bristol

BS8 3NG

REGISTERED NUMBER:

01174393 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

32

43

Investment property

5

271,490

271,490

271,522

271,533

CURRENT ASSETS

Debtors

6

15,564

7,331

Cash at bank

65,331

88,295

80,895

95,626

CREDITORS

Amounts falling due within one year

7

106,649

119,542

NET CURRENT LIABILITIES

(25,754

)

(23,916

)

TOTAL ASSETS LESS CURRENT LIABILITIES

245,768

247,617

CAPITAL AND RESERVES

Called up share capital

8

100

100

Fair value reserve

9

131,421

131,421

Retained earnings

9

114,247

116,096

SHAREHOLDERS' FUNDS

245,768

247,617

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

Mr J C Nandha - Director

1.	STATUTORY INFORMATION

Rainbow Over Clifton Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

-

25% on reducing balance basis

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

& fittings

£

COST

At 1 September 2024

and 31 August 2025

29,506

DEPRECIATION

At 1 September 2024

29,463

Charge for year

11

At 31 August 2025

29,474

NET BOOK VALUE

At 31 August 2025

32

At 31 August 2024

43

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

271,490

NET BOOK VALUE

At 31 August 2025

271,490

At 31 August 2024

271,490

Fair value at 31 August 2025 is represented by:

£

Valuation in 1998

131,421

Cost

140,069

271,490

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,275

4,771

Prepayments

1,289

2,560

15,564

7,331

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,247

1,518

Taxation

6,603

2,729

Social security and other taxes

72

72

Other creditors

2,788

2,644

Directors' loan accounts

95,365

112,006

Accrued expenses

574

573

106,649

119,542

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

£1

100

100

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 September 2024

116,096

131,421

247,517

Profit for the year

28,151

28,151

Dividends

(30,000

)

(30,000

)

At 31 August 2025

114,247

131,421

245,668