Acorah Software Products - Accounts Production 19.3.550 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 02773202 Mr R Mihalop Mrs M Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02773202 2025-05-31 02773202 2026-05-31 02773202 2025-06-01 2026-05-31 02773202 frs-core:CurrentFinancialInstruments 2026-05-31 02773202 frs-core:ComputerEquipment 2026-05-31 02773202 frs-core:ComputerEquipment 2025-06-01 2026-05-31 02773202 frs-core:ComputerEquipment 2025-05-31 02773202 frs-core:PlantMachinery 2026-05-31 02773202 frs-core:PlantMachinery 2025-06-01 2026-05-31 02773202 frs-core:PlantMachinery 2025-05-31 02773202 frs-core:ShareCapital 2026-05-31 02773202 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 02773202 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 02773202 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 02773202 frs-bus:SmallEntities 2025-06-01 2026-05-31 02773202 frs-bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 02773202 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 02773202 frs-bus:Director1 2025-06-01 2026-05-31 02773202 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 02773202 frs-countries:EnglandWales 2025-06-01 2026-05-31 02773202 2024-05-31 02773202 2025-05-31 02773202 2024-06-01 2025-05-31 02773202 frs-core:CurrentFinancialInstruments 2025-05-31 02773202 frs-core:ShareCapital 2025-05-31 02773202 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 02773202
Rainbow Manufacturing Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
West Sussex
RH19 2LP
Rainbow Manufacturing Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—6

Page 1
Rainbow Manufacturing Limited
Company Information
For The Year Ended 31 May 2026
Company Information

Director | Mr R Mihalop
Secretary | Mrs M Clark
Company Number | 02773202
Registered Office | 2 Rectory Lane
| Pulborough
| West Sussex
| RH20 2AB
Accountants | Merranti Accounting Ltd
| 10 Scandia-Hus Business Park
| Felcourt Road, Felcourt
| East Grinstead
| West Sussex
| RH19 2LP

Page 1
Page 2
Rainbow Manufacturing Limited
Accountants' Report
For The Year Ended 31 May 2026
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rainbow Manufacturing Limited for the year ended 31 May 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the director of Rainbow Manufacturing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rainbow Manufacturing Limited and state those matters that we have agreed to state to the director of Rainbow Manufacturing Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Rainbow Manufacturing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rainbow Manufacturing Limited . You consider that Rainbow Manufacturing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Rainbow Manufacturing Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Merranti Accounting Limited
18 August 2026

Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
West Sussex
RH19 2LP
Page 2
Page 3
Rainbow Manufacturing Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 02773202

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,520 |  | 11,415
|  |  | 8,520 |  | 11,415
CURRENT ASSETS
Stocks | 5 | 5,864 |  | 28,046 |
Debtors | 6 | 55,008 |  | 30,801 |
Cash at bank and in hand |  | 35,512 |  | 12,321 |
|  | 96,384 |  | 71,168 |
Creditors: Amounts Falling Due Within One Year | 7 | (123,052 ) |  | (96,860 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (26,668 ) |  | (25,692 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (18,148 ) |  | (14,277 )
NET LIABILITIES |  |  | (18,148 ) |  | (14,277 )
CAPITAL AND RESERVES
Called up share capital |  |  | 133,333 |  | 133,333
Profit and Loss Account |  |  | (151,481 ) |  | (147,610 )
SHAREHOLDERS' FUNDS |  |  | (18,148) |  | (14,277)

Page 3
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Rainbow Manufacturing Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 R Mihalop Director
18 August 2026

The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Rainbow Manufacturing Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Rainbow Manufacturing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02773202 . The registered office is 2 Rectory Lane, Pulborough, West Sussex, RH20 2AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:

Plant & Machinery | 25% on reducing balance
Computer Equipment | 33% on reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 6)
1 6
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Rainbow Manufacturing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2025 | 277,325 | 19,280 | 296,605
As at 31 May 2026 | 277,325 | 19,280 | 296,605
Depreciation
As at 1 June 2025 | 266,387 | 18,803 | 285,190
Provided during the period | 2,735 | 160 | 2,895
As at 31 May 2026 | 269,122 | 18,963 | 288,085
Net Book Value
As at 31 May 2026 | 8,203 | 317 | 8,520
As at 1 June 2025 | 10,938 | 477 | 11,415

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 5,864 |  | 28,046

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 36,107 |  | 11,900
Other debtors | 18,901 |  | 18,901
| 55,008 |  | 30,801

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,154 |  | 2,727
Other creditors | 108,208 |  | 89,396
Taxation and social security | 6,690 |  | 4,737
| 123,052 |  | 96,860

Page 6