Registration number: 05179971

Rainbow Pre-School (Stansted)

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Rainbow Pre-School (Stansted)

Company Information

Directors

GM Pursglove Mrs Jenny Claire Rapkin Ms Lorraine Hayes

Registered office

The Peter Kirk Centre St Johns Road Stansted Essex CM24 8JP

Accountants

Mansell & Co Chartered Certified Accountants5 Ducketts Wharf South Street Bishop Stortford Hertfordshire CM23 3AR

Rainbow Pre-School (Stansted)

(Registration number: 05179971)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	13,025	1,321
Current assets
Debtors	5	1,856	1,816
Cash at bank and in hand		240,494	203,296
		242,350	205,112
Creditors: Amounts falling due within one year	6	(2,660)	(12,809)
Net current assets		239,690	192,303
Total assets less current liabilities		252,715	193,624
Creditors: Amounts falling due after more than one year	6	(72,897)	(73,388)
Net assets		179,818	120,236
Reserves
Retained earnings		179,818	120,236
Surplus		179,818	120,236

For the financial year ending 31 August 2025 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 May 2026 and signed on its behalf by:
 

......................................... Mrs Jenny Claire Rapkin Director

Rainbow Pre-School (Stansted)

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
The Peter Kirk Centre
St Johns Road
Stansted
Essex
CM24 8JP

These financial statements were authorised for issue by the Board on 15 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Rainbow Pre-School (Stansted)

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2024 - 13).

Rainbow Pre-School (Stansted)

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 September 2024	-	7,280	7,280
Additions	13,238	-	13,238
At 31 August 2025	13,238	7,280	20,518
Depreciation
At 1 September 2024	-	5,959	5,959
Charge for the year	1,203	331	1,534
At 31 August 2025	1,203	6,290	7,493
Carrying amount
At 31 August 2025	12,035	990	13,025
At 31 August 2024	-	1,321	1,321

Included within the net book value of land and buildings above is £12,035 (2024 - £Nil) in respect of long leasehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	1,189
Prepayments	1,856	627
	1,856	1,816

Rainbow Pre-School (Stansted)

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	944	1,439
Accruals and deferred income	1,114	10,880
Other creditors	602	490
	2,660	12,809

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Deferred income	35,910	35,910
Other financial liabilities	36,987	37,478
	72,897	73,388