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Registered number: 13837559
Rainbow Shapes Limited
Unaudited Financial Statements
For The Year Ended 30 January 2026
Buxton Accounting LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13837559
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,927 58,981
55,927 58,981
CURRENT ASSETS
Stocks 5 16,000 -
Debtors 6 87,410 102,168
Cash at bank and in hand 98,190 82,295
201,600 184,463
Creditors: Amounts Falling Due Within One Year 7 (241,536 ) (175,432 )
NET CURRENT ASSETS (LIABILITIES) (39,936 ) 9,031
TOTAL ASSETS LESS CURRENT LIABILITIES 15,991 68,012
Creditors: Amounts Falling Due After More Than One Year 8 (13,278 ) (65,843 )
NET ASSETS 2,713 2,169
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 2,613 2,069
SHAREHOLDERS' FUNDS 2,713 2,169
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For the year ending 30 January 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 Jonathan Linden Cunliffe
Director
21/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Rainbow Shapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13837559 . The registered office is Unit 1a Delphwood Drive, Sherdley Road Industrial Estate, St. Helens, WA9 5JE.
The presentation currency of the financial statements is the Pound Sterling (£). 
2. Accounting Policies
2.1. Basis of Preparation of 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention. 
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 
2.5. 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.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2025: 15)
18 15
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 31 January 2025 2,926 58,250 61,176
Additions - 9,665 9,665
As at 30 January 2026 2,926 67,915 70,841
Depreciation
As at 31 January 2025 253 1,942 2,195
Provided during the period 586 12,133 12,719
As at 30 January 2026 839 14,075 14,914
Net Book Value
As at 30 January 2026 2,087 53,840 55,927
As at 31 January 2025 2,673 56,308 58,981
5. Stocks
2026 2025
£ £
Stock 16,000 -
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 33,799 48,230
Other debtors 53,611 53,938
87,410 102,168
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 89,260 70,507
Bank loans and overdrafts 9,069 3,284
Other creditors 33,182 5,616
Taxation and social security 110,025 96,025
241,536 175,432
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 13,278 65,843
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Controlling Party
The company's controlling party is Mr J Cunliffe by virtue of his ownership of 65% of the issued share capital in the company.
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