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Registered number: 07930620
Rainbow Estates Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Rainbow Estates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Rainbow Estates Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 07930620

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,209 |  | 207
Investment Properties | 5 |  | 500,000 |  | 500,000
|  |  | 501,209 |  | 500,207
CURRENT ASSETS
Debtors | 6 | - |  | 2,207 |
Cash at bank and in hand |  | 3,109 |  | 3,570 |
|  | 3,109 |  | 5,777 |
Creditors: Amounts Falling Due Within One Year | 7 | (497,577 ) |  | (515,534 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (494,468 ) |  | (509,757 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,741 |  | (9,550 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,133 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 4,608 |  | (9,550 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,508 |  | (9,650 )
SHAREHOLDERS' FUNDS |  |  | 4,608 |  | (9,550)

Page 1
Page 2
Rainbow Estates Limited
Balance Sheet (continued)
As At 31 January 2026
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr D Davies Director
28 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Rainbow Estates Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Rainbow Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07930620 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year in relation to residential property rental.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment | 25% reducing balance

2.5. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Page 3
Page 4
Rainbow Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are
recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets

| Computer equipment
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 1,548
Additions | 1,406
As at 31 January 2026 | 2,954
Depreciation
As at 1 February 2025 | 1,341
Provided during the period | 404
As at 31 January 2026 | 1,745
Net Book Value
As at 31 January 2026 | 1,209
As at 1 February 2025 | 207

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 February 2025 and 31 January 2026 | 500,000

The directors have valued the investment properties on an open market basis as at the reporting date, which they consider accurately reflects their fair value.
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 1,688
Deferred tax current asset | - |  | 519
| - |  | 2,207

Page 4
Page 5
Rainbow Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,649
Corporation tax | 786 |  | 100
Other creditors | 280 |  | -
Accruals and deferred income | 1,482 |  | 2,596
Directors' loan accounts | 495,029 |  | 511,189
| 497,577 |  | 515,534

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
10. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 February 2025 | (9,650 )
Profit for the year and total comprehensive income | 14,158
As at 31 January 2026 | 4,508

The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. The profit and loss reserve account includes both distributable and non distributable funds as detailed below:

| 2026 |  | 2025
| £ |  | £
Distributable profit and loss reserves | (3,181) |  | (17,761)
Non-distributable profit and loss reserves | 8,112 |  | 8,112
| 4,929 |  | (9,649)

11. Related Party Transactions
The following related party transactions were undertaken during the year:
A director introduced £Nil (2025 :£800) and withdrew £16,680 (2025: withdrew £13,735). At 31 January 2026 the balance payable was £494,509 (2025: £511,189).
Dividends were paid to the directors in respect of their shareholders totalling £Nil (2025: £Nil).
The aggregate remuneration paid to key management personnel for the year was £Nil (2025: £2,316).
No further transactions with related parties were undertaken, other those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. Going Concern
Page 5
Page 6
Rainbow Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
The company is able to meet its day to day working capital requirements through the support of its directors. Therefore the directors consider it appropriate to prepare the financial statements on the going concern basis.
Page 6