REGISTERED NUMBER: OC339874 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

RAINBOW NURSERY (WEELEY) LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

P E Norris

Mrs J C Norris

Ms H A Norris

Miss P E Norris

REGISTERED OFFICE:

Unit F Pump Farm

Tendring Road

Colchester

Little Bentley

Essex

CO7 8SH

REGISTERED NUMBER:

OC339874 (England and Wales)

ACCOUNTANTS:

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

FIXED ASSETS

Tangible assets

4

182,571

205,431

CURRENT ASSETS

Stocks

45,971

75,156

Debtors

5

229,280

228,395

Cash at bank and in hand

66,216

65,230

341,467

368,781

CREDITORS

Amounts falling due within one year

6

(286,027

)

(285,272

)

NET CURRENT ASSETS

55,440

83,509

TOTAL ASSETS LESS CURRENT LIABILITIES

238,011

288,940

CREDITORS

Amounts falling due after more than one year

7

(26,776

)

(39,349

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

211,235

249,591

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

211,235

249,591

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

211,235

249,591

Amounts due from members

5

(31,749

)

-

179,486

249,591

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16th June 2026 and were signed by:

P E Norris - Designated member

Mrs J C Norris - Designated member

1.	STATUTORY INFORMATION

Rainbow Nursery (Weeley) LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Long leasehold

-

10% on cost

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Greenhouses

-

5% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 8 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

40,040

239,377

279,417

Additions

-

2,220

2,220

At 31st March 2026

40,040

241,597

281,637

DEPRECIATION

At 1st April 2025

4,004

69,982

73,986

Charge for year

4,004

21,076

25,080

At 31st March 2026

8,008

91,058

99,066

NET BOOK VALUE

At 31st March 2026

32,032

150,539

182,571

At 31st March 2025

36,036

169,395

205,431

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

197,531

228,395

Other debtors

31,749

-

229,280

228,395

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

20,000

Hire purchase contracts

5,876

5,876

Trade creditors

242,034

228,013

Taxation and social security

29,784

21,487

Other creditors

8,333

9,896

286,027

285,272

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

6,697

Hire purchase contracts

26,776

32,652

26,776

39,349

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.

9.	ULTIMATE CONTROLLING PARTY

There is no overall controlling party.