Rainbow Manufacturing Limited

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

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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

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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)

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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.

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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)

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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

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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