Rainbow Childcare Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06802973

RAINBOW CHILDCARE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

29 August 2025

RAINBOW CHILDCARE LIMITED

STATEMENT OF FINANCIAL POSITION

29 August 2025

	29 Aug 25		26 Sep 24
Note	£	£	£	£

FIXED ASSETS

Tangible assets	7		666		815

CURRENT ASSETS

Debtors	8	179,799	98,809
Cash at bank and in hand		97,615	154,288
		---------	---------
		277,414	253,097

CREDITORS: amounts falling due within one year	9	( 84,602)		( 92,376)
		---------		---------
NET CURRENT ASSETS			192,812		160,721
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			193,478		161,536

CREDITORS: amounts falling due after more than one year	10		( 5,600)		( 14,400)

PROVISIONS	( 167)	( 155)
	---------	---------
NET ASSETS	187,711	146,981
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	187,611	146,881
	---------	---------
SHAREHOLDERS FUNDS	187,711	146,981
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 29 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

RAINBOW CHILDCARE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

29 August 2025

These financial statements were approved by the board of directors and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:

L Gentile
Director

Company registration number: 06802973

RAINBOW CHILDCARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 27 SEPTEMBER 2024 TO 29 AUGUST 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 33 Barley Bank Street, Darwen, Lancashire, BB3 1NW, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services supplied, exclusive of Value Added Tax.

Income tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Over its useful economic life

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	Variable, depending on type of asset

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the period amounted to 9 (2024: 9 ).

5. TAX ON PROFIT

Major components of tax expense

	Period from
	27 Sep 24 to	Year to
	29 Aug 25	26 Sep 24
	£	£

Current tax:

UK current tax expense	13,630	18,661

Deferred tax:

Origination and reversal of timing differences	12	( 38)
	--------	--------
Tax on profit	13,642	18,623
	--------	--------

6. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 27 September 2024 and 29 August 2025	19,000
	--------
Amortisation
At 27 September 2024 and 29 August 2025	19,000
	--------
Carrying amount
At 29 August 2025	–
	--------
At 26 September 2024	–
	--------

7. TANGIBLE ASSETS

	Equipment
	£
Cost
At 27 September 2024 and 29 August 2025	10,461
	--------
Depreciation
At 27 September 2024	9,646
Charge for the period	149
	--------
At 29 August 2025	9,795
	--------
Carrying amount
At 29 August 2025	666
	--------
At 26 September 2024	815
	--------

8. DEBTORS

	29 Aug 25	26 Sep 24
	£	£
Trade debtors	5,225	–
Amounts owed by group undertakings and undertakings in which the company has a participating interest	61,270	–
Other debtors	113,304	98,809
	---------	--------
	179,799	98,809
	---------	--------

9. CREDITORS: amounts falling due within one year

	29 Aug 25	26 Sep 24
	£	£
Bank loans and overdrafts	9,600	9,600
Trade creditors	165	–
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	20,044
Corporation tax	35,765	34,737
Social security and other taxes	2,944	2,008
Amounts due to related companies	10,000	–
Other creditors	26,128	25,987
	--------	--------
	84,602	92,376
	--------	--------

10. CREDITORS: amounts falling due after more than one year

	29 Aug 25	26 Sep 24
	£	£
Bank loans and overdrafts	5,600	14,400
	-------	--------