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Registered number: SC379090










RAINBOW NURSERY (2010) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

 
RAINBOW NURSERY (2010) LIMITED
 

COMPANY INFORMATION


Directors
C Skinner 
I C Skinner 




Registered number
SC379090



Registered office
8 Crofters Way
East Whitburn

Bathgate

EH47 8ES




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
RAINBOW NURSERY (2010) LIMITED
REGISTERED NUMBER: SC379090

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2025

2025
2024
£
£

Fixed assets
  

Investments
 4 
2,100,000
2,100,000

  
2,100,000
2,100,000

Current assets
  

Cash at bank and in hand
  
5
1

  
5
1

Creditors: amounts falling due within one year
 5 
(111,223)
(196,188)

Net current liabilities
  
 
 
(111,218)
 
 
(196,187)

Total assets less current liabilities
  
1,988,782
1,903,813

Creditors: amounts falling due after more than one year
 6 
(771,833)
(856,163)

  

Net assets
  
1,216,949
1,047,650


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
1,216,849
1,047,550

  
1,216,949
1,047,650


Page 1

 
RAINBOW NURSERY (2010) LIMITED
REGISTERED NUMBER: SC379090

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




I C Skinner
Director

Date: 27 July 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
RAINBOW NURSERY (2010) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

1.


General information

Rainbow Nursery (2010) Limited is limited by shares and incorporated in Scotland, registration number SC379090. The address of the registered office is 8 Crofters Way, East Whiteburn, Bathgate, West Lothian EH47 8ES.

The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3

 
RAINBOW NURSERY (2010) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 December 2024
2,100,000



At 30 November 2025
2,100,000





5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
76,385
68,440

Other taxation and social security
5,332
8,625

Other creditors
28,695
118,349

Accruals and deferred income
811
774

111,223
196,188


The bank loan is secured by a bond and floating charge over the assets of the company.


6.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
771,833
856,163

771,833
856,163


The bank loan is secured by a bond and floating charge over the assets of the company.

Loans of £582,403 (2023 - £779,143) fall due for payment in more than 5 years.

Page 4

 
RAINBOW NURSERY (2010) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



25 (2024 - 25) A Ordinary shares of £1.00 each
25
25
25 (2024 - 25) B Ordinary shares of £1.00 each
25
25
25 (2024 - 25) C Ordinary shares of £1.00 each
25
25
25 (2024 - 25) D Ordinary shares of £1.00 each
25
25

100

100



Page 5