1 September 2024 false No description of principal activity Taxfiler 2024.6 13566079business:PrivateLimitedCompanyLtd2024-09-012025-08-31 135660792024-08-31 135660792024-09-012025-08-31 13566079business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 13566079business:FilletedAccounts2024-09-012025-08-31 135660792025-08-31 13566079business:Director12024-09-012025-08-31 13566079business:RegisteredOffice2024-09-012025-08-31 135660792024-08-31 13566079core:WithinOneYear2025-08-31 13566079core:WithinOneYear2024-08-31 13566079core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 13566079core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 13566079core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 13566079core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 13566079core:PreviouslyStatedAmount2025-08-31 13566079core:PreviouslyStatedAmount2024-08-31 13566079business:SmallEntities2024-09-012025-08-31 13566079countries:EnglandWales2024-09-012025-08-31 13566079core:LandBuildings2024-09-012025-08-31 13566079core:PlantMachinery2024-09-012025-08-31 13566079core:MotorVehicles2024-09-012025-08-31 13566079core:FurnitureFittings2024-09-012025-08-31 13566079core:ComputerEquipment2024-09-012025-08-31 13566079core:OtherPropertyPlantEquipment2024-09-012025-08-31 13566079core:LandBuildings2024-08-31 13566079core:PlantMachinery2024-08-31 13566079core:FurnitureFittings2024-08-31 13566079core:ComputerEquipment2024-08-31 13566079core:LandBuildings2025-08-31 13566079core:PlantMachinery2025-08-31 13566079core:FurnitureFittings2025-08-31 13566079core:ComputerEquipment2025-08-31 135660792023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 13566079 (England and Wales)
Rainbow Nights Ltd Unaudited accounts for the year ended 31 August 2025
Rainbow Nights Ltd Unaudited accounts Contents
Page
- 2 -
Rainbow Nights Ltd Company Information for the year ended 31 August 2025
Director
Stephen Paul Jones
Company Number
13566079 (England and Wales)
Registered Office
R Bar 5-7 Marine Parade Brighton East Sussex BN2 1TA England
Accountants
Anna Thomas Flat 1 3 Bonchurch Road Brighton E Sussex BN2 3PJ
- 3 -
Rainbow Nights Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
215,932 
246,652 
Current assets
Inventories
25,000 
25,000 
Debtors
8,591 
15,372 
Cash at bank and in hand
265,351 
116,203 
298,942 
156,575 
Creditors: amounts falling due within one year
(129,223)
(173,087)
Net current assets/(liabilities)
169,719 
(16,512)
Net assets
385,651 
230,140 
Capital and reserves
Called up share capital
61 
61 
Profit and loss account
385,590 
230,079 
Shareholders' funds
385,651 
230,140 
For the 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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 May 2026 and were signed on its behalf by
Stephen Paul Jones Director Company Registration No. 13566079
- 4 -
Rainbow Nights Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Rainbow Nights Ltd is a private company, limited by shares, registered in England and Wales, registration number 13566079. The registered office is R Bar, 5-7 Marine Parade, Brighton, East Sussex, BN2 1TA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
25%
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
Other tangible fixed assets
0
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
121,184 
147,747 
47,208 
10,240 
326,379 
Additions
- 
6,885 
- 
891 
7,776 
At 31 August 2025
121,184 
154,632 
47,208 
11,131 
334,155 
Depreciation
At 1 September 2024
21,580 
30,863 
19,768 
7,516 
79,727 
Charge for the year
9,471 
17,953 
7,630 
3,442 
38,496 
At 31 August 2025
31,051 
48,816 
27,398 
10,958 
118,223 
Net book value
At 31 August 2025
90,133 
105,816 
19,810 
173 
215,932 
At 31 August 2024
99,604 
116,884 
27,440 
2,724 
246,652 
- 5 -
Rainbow Nights Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
246 
1,609 
Trade debtors
8,284 
13,702 
Other debtors
61 
61 
8,591 
15,372 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
79,167 
76,030 
Taxes and social security
12,831 
76,742 
Other creditors
10,710 
20,315 
Accruals
12,676 
- 
Deferred income
13,839 
- 
129,223 
173,087 
7
Average number of employees
During the year the average number of employees was 22 (2024: 24).
- 6 -