Charity rcgi4tration nuinbcr.. 1054083
Rainbow Pre-school
Annuul Rcporl and Financial Siutciiienls
for Il)c Ycar Liidcd 31 AugFu%l 2024
Mr5 V Coffman FCCA
Vicwpoiiit Aecouiilanls Ltd
Saxoii Hou%c
27 Duke Sirect
Cliclinsfor(I
CMI IHT

Rainbow Pre-school
Contents (continued)
R¢l¥r¥n¢¢ diid Adn)ii)i4lr<ltivo DLtail%
Truslecs, Rcport
2to3
Indcpcndcnl Lx(Imincr'% Rcpoi1
Stalcmcnt of P inancial Aclivilics
Llalancc Shcct
Note% to the F inancial Siatcmei)Is

Rainbow Pre-school
Reference and Administrative Details
Trustees
C Onyctt
Scan Onyctt
Tom MarLIt
Scirah Mrfircti
Jo LdgTccombc
Alexandei- Otou
Charlty Registration Number
10540%3
Principal Office
Cliclmcr VillugTC Hkill
ChLlincr Villugve Squarc
C.IILliiitsford
CM2 ()R
Pagc I

Rainbow Pre-school
Trustees, Report
Th¢ tru%t¢cs pres¢nt thc (Iniiual rcpon tOgFeihcr with Ilic financial statemcnls of thc charity for Ilic ycar cndcd 31
AugiLisI 2024.
Trustees
C Oiiycti
Sean Onyett (appoinlcd I Scpicnibcr 20231
Tom Marctt {appointcd I Sept¢mbcr 20231
Sarali M<ircti (appuintcd I Scptcinbcr 2023)
Jo LdgFccoIMbc {appoinlcd I Seplcnibci. 2023)
Alexander Oioo (appointed I S¥pleniber 20231
Objectlvcs and actlvltles
Public benefil
The Inaiii activity of Ihc charity lid.8 beeii tlie pravi4ioii nf a pre-%elio()I playgyriiup. Ii) a(l(lilion ii) pdrcnts lec%,
fuiidrai%iiigy 14 acl)ievcd Ihi'oug,h a Vciricly of IiiCclli% iiicILidiiig, fclcQbaziiui'%, %tilc of pli()l()gFrapli%, ratllc%, quizic%,
book %tilcs, cakc .%alc%, gyuc%% Ilic wcigyhi COlllPLlilic)ii%, laeL Pllll)lingp evcnl% aiid %poi)%orcd cvLiit%.
Thc Irustces coiifirin tlial Ihcy liÈivc complied willi Ilic r¢quir¢ii)ciil% of 4C¢lion 17 of Ilic Charilic4 Aci 2011 lo havc
duc I'cgliird lo Ilic piiblic bciicfil gJiiid(Incc publi%licd by Ihc C lik)rily Comimi4%ion foi. Lngyland aiid Walcs.
Aehicvements and performance
As ul thc ycar cnd thcrc wcrc 56 childrci) in ullciiddi)cc of wliich 54 rcccivcd fiindiiib.
Flnanclal rcvlew
Piiliey on re.sevves
Thc cliarity has bccn building? rcscrvcs aiiiiually lo allow Ihc prc-.%ch()()I to c()i)tinuc ill upci'alion% %hould iiuinbcr4
drop. Wc want to Inake enoug?h funds availablc for mainlaiiiiiig Ilic qudlity of Ilic provisioii now as wcll as saving for
thc futui'c.
Prineipalfuiiding.¥ourLe.
Oiir prifflary funding 50urce8 are-
l. L%%cx County Council wlio providc% 15130 hour% pcr wcek of e(Irly cducalion ciilitlcincnl for (1113 10 4 ycar olds.
2. bccs arc payablc for all cl)ildrcn iindcr 3 ycars old or haviiigF more tlian 15130 hour.s pei. weck.
3. Fundrdi%ing - wc run fundraisingF evcllts tlirougliout thc ycar to raisc funds foi. ncw cquipmcnl.
Pa&TC 2

RainboTrv Pre-school
'rrustees' Report (continued)
Strllcture¥ goi'ei'nance and manaEeiiient
Jvature ofgc)veriiiiig doLuni*nt
Thc cli<irity 1% CoiitrDllcd by il% gFL)vcIMing, documcnl, a dced £)f trust, and constilutc% an uniiicorp(Ircltcd cliiirily.
Recrui¢menl and opp(Trinlnienl oJ'lrii.%lee.s
Tlic Ii-u%tc¢% {nainc4 coiniiiitlcc I'olc41 iirc appoinlcd (Innu(Illy ut tlic Coinmittcc ACJM. Lcttcr% arc i%4ucd lo all
parents a%kinsT tlicin lo %tand.
Majoi. ri.sk.f and niana&iemi'iil of tlio.ie ri.%k.s
Tlic trustcc.% li(Ivc a duly to identify aiid rcvicw the risk.4 lo wliicli Ihc clidrity is exposLd aiid lo cnsurc appropi'ialc
controls arc in placc lo providc I'ca%onablc u4.%urancc ciLF2111i41 li'uu(l and ci-l'or.
Thc charity is adniinislered by Ihc Iru%tec% who nicct ai Ic(l%t Ihrcc timc% pci. yC(Ir lo di4cu%s.'
l. Policics and ways of implcincnlingy Ilic pui'p05CS Ot Ilic coii.8lilulioii
2. Lnsurc Iliat the rcquiremcnis of th¢ Chdrily Coinini%%ioii, Of4icd iiiid H M RC (Irc bciiigF lllct.
Thc ai)nual rcport W¢lS approvcd by tli¢ Ii'u41cc4 of tlic clidl'ily uii
..5.14.1.>s... ¢ind
.4igTI)cd un il% bcl)alf by..
C Onyclt
Truslcc
PagTC 3

Rainboiv Pre-school
Independent Examiner's Report to the trustees of Rainboiv Pre-school
I I'cport to the Iruslecs on my examination of the accounts uf Rdiiibow Prc-scliool for the ycar ended 31 August
21124.
Responsibilities and basi5 of report
Ats the chui'ity trustees of Rainbow Pre-school you ar¢ rc%ponsiblc for Ihc preparation of thc accounts in accordanc¢
with th¢ r¢quircincnl% of tlic Cliiirilics Act 2011 I'ihc Act.).
I I'eport in rcspecl of iny exaniindlioii of thc Rainboiv Prc-school's accounts cai'i'icd out undcr %cctiur) 145 of thc
2011 Act (Iiid iii carryiiigF out my cxainination I have followcd all Ilie applicable Directions gvivcn by Ilic Cliurity
Coinmission uiidcr sceiion 145(5){bl ol'tliL Act.
Basis of independent examiner's report
My cxamiiiation was carricd out in accordancc with Ihc gciiLral Dircciion4 gTivcn by Il)L Cliarily Comiiiission.
Ai) cxaii)ii)alion iiicludL% a I'cvicw of Ilil aLiuuiiliiigT fL¢UI'd4 k¥i)I by IIIL. ¢li(Ii'iIy clnd ¢1 ¢UIIIP411'i%Uli of il)c
clCC(lilllt% prc4ciitcd willi Ilio%c I'ccords. It al%0 include% c(Iii%idLrÈitioii of any Linusuul itcins oi. di%clo.4urcs iii tlic
(ICCOUllts, and seckingy cxplaiiali01i8 from you Iruslccs conc¢niinbY aiiy %iicli mJtlcr%. Tlic procedurc
undcriakci) do not pi'ovidc all the evid¢n¢¢ Ilial would bc rcquii'cd iii 41ll ¢lLidit aiid con%cquciiily no opinion i
gFiVCli a% lo wlictlicr Ilic accoun14 pi'c%cnl a 'lruc uiid fail. vicw, aiid Ilie report 1.4 liinitcd lo t1i05c m(Iltcr% Ict out
iii ilic iicxl %latcniciit.
Independent oxamlncr's statcment
In conncclion with my cxainiiialion, no mdtlci. lias coiMc to Iny attcntion..
( l } whiLI) biivets In¢ I'e<i%ollciblc cau%¢ 10 bLI icvc Ih<il 111 rllly Iiiulcricil I'L%pcLI Ilic rcqiiii'cimcnls..
to kL'CP ttccoiintingy rcLoi-ds in accoi'dtiiicc with %Lclion 130 of Ilic Cliciritic4 Aot 2011 * <iiid
to pi'cpai'c aLcoiiiil% which d¢COI'd will) Ilic dCC()111)lin&T I'ccord% cind coiiiply with Ilic uccuuiiliiig
rcquii'cincnt.% of tlic 201 l Act
havc not bccii Inct., or
{2) lu which, in my opiiiion. atlcntloll Should bc drawn in oi'dci- to cnablc a prLipcr uiidcrslcll)dingF of Ilic <ic¢ount
to be reached.
Mr% V Cotyman
CCA
Vicwpoint Accountants Ltd
Saxoii l.lou%c
27 Dukc Sirccl
Ch¢linsford
CMI IHT

Rainbow Pre-school
Statement of Financial Activities for the Year Ended 31 August 2024
Total
2024
Unrestricted
Not¢
Incorne and Endowmcnts from:
cliciri14tbl¢ activitic
158,942
15X,942
Expendlturc on:
Cliaritablc aclivilic
{206.0771
1206,077)
Total Lxpcnditurc
{206,077)
12n6,0771
Ncl niovcincnt in fuiids
(47,1351
147,135)
Reconciliation ot. funds
Total fui)ds bi'oughi forward
131,7O()
131,706
Total funds carried forward
4.571
84.571
Total
2023
Unrestrlctcd
Note
Income and Endowments from:
Cliai-itablc ¢lCtivitics
157.249
157,249
Expcndlturc on:
Cliai'ilablc aclivilics
(IX3,1401
11143.1401
Total Lxpcndilurc
1183.1401
11113.1401
Nct rnovcmciil iii funds
(25,11911
125,891)
Reconclllatlon of funds
Total funds brought forward
157.597
157.597
Total fund% carried forward
131,706
171,706
All of Ihc chai'ity's aclivilics dcrive froin conlinuingF opcI'alion% duringi Ihc ab()vc two pci'iod%.

Rainbow Pre-school
(Registration number: 1054083)
Balance Sheet as at 31 August 2024
2024
2023
Notc
Current assets
Dcbioi'%
Ca%li at bank and iii hand
2,747
82,484
630
131.736
85,231
132.3()6
Creditors: Amounts falling due within one )'car
(6()01
(6601
Net assets
84.571
131.70()
Funds of the charity:
Unrestrlctcd income funds
Uni'¢4lriclcd fuiid
84,571
131,706
Total funds
f14,571
131,706
Thc financial stateiM¢nls on pages 5 to I I wcrc approvcd by Ihc tru4tCC%. ¢iiid ¢iulhoi'i%Ld for i%%uc on
and %ibyncd on Ihcir behalf by..
5.1.41.).5
C Onyclt
Ti'u%lLc
P<lLF¢ 6

Rainboiv Pre-school
Notes to the Financial Statements for the Year Ended 31 August 2024
l AceountinE policies
Statement of compliance
Tlic findiici¢il slatcinLllts havL becii pi'CP<ircd iii (IccoI'dcll)cc with tlie %ccoiid c(lilion of Il)L Chai'ilic% SiiilLinoiit of
Rcconinicndcd pr￿CtiL¢ i%4ucd in Oclobci. 201 (), Ihc F iiiancial Reporiingy St¢iiidcli'd <ipplicablc iii tlic Uiiitcd King,doi
dl)d Republic of Irclaiid (F RS 1021 aiid Ihc CharitiLS ALI 2011.
Basis of preparation
R¢iinbow Prc-scliool Ineel% Ili¢ dcfinitioii of a public bcncfil ciitily uii(lei' kRS 102. Tl)e deLuunts {fiii¢inci¢il
slutcmcnt%l liavL beeii prcparcd undcr Ilic Iiistorical cost convcntioi) willi ilciii.% rc¢ogiii%cd at co%t oi. Iraii%(Iclion
valuc unlLS% olhcrwi.4e slatLd in Ihc I'clevani Iioic{%) lo Ilicic kiccounts.
Golnx concern
Thc trustccs consider that Ihcrc (Irc no Inalcrial unccrtainlics uboul tlic cliai'ity'8 abilily 10 COIiIiiiuc ¢1% ll gFOiIig'
conccrn.
Eypendlture
AII CXPLndilure is rccogFiiiscd oncc Ihcrc 1% a l¢byal or construclivc obligyalion lo that expciidilurc, it ]% probablc
%eltlcinenl 1% rcquii'cd and Ilic aiiiouiil C¢lli bc Iiic(1surcd I'cliably. All co41% ¢ll'C <11 Ioc¢ilcd lo Ihc <ippIic<iblc cxpciidilurL
hcadiiig Iliat aL'&vrcg?utc 4iimilar co%ls lo Ilial c£ttcgyoi'y. Wlicrc Lost% Caiinot bc dirccily iillribulcd lo particultii. IIc41dingT4
Ilicy havc bccn alloc(Ilcd ()11 (I bkisis cun%i%lcnl willi Ilie u%c of I'c%oiircc4. with iciilr(11 slkiff costs 21111)C¢iled ()ii Ilic
b(i%i% of iiinc %pciit, and dcpi'LLlatioii ¢lidl'&TCS iillocatcd Lin tlic puilioii ol. Ilic ¢1S.%LI s uic. OIliLr %ui)poi'l ¢o%l% ai'L
ullocttlcd bkiscd on Ihc 4pi'¢ad of s1(iff co%ls.
Chuyilahle aL'tiiyitie.Y
Chdrilablc cxpciiditurc compri.%c% Iho4c co%t% inciirrcd by Ihc chiirily in the dcliN'cry of iti aclivilic% ￿nd 4crvicc% for
its bcncficiuric%. It iii¢ludc% boili c051% that cuii bc alloL'<ilLd (lir¢¢ily lo 4u¢l) ciclivitic% aiid 11I0sL co%1% ol. (In iiidireLI
nalurc nccc%%ary t() guppi)rl Ihcm.
Support costs
Support ¢o%t% includL cciilrdl funLtioii.% and Ii(Ivc bccn alloculcd lo activity cost Cdlcgyoric.% 011 £1 bd%l% COlltsi%tciit willi
tlic u%¢ of r¢%ourcc%, for cxan)plc, allocatiiis pi'opci'ly costs by flooi. drLa.%, or pei. capita, 4tiiff co.4t% by thc tiiiio %pciit
lid othcr co.%ls by tlicir u%dgTC.
Govcrnancc costs
Thcsc ii)clude the costs kitlributablc to thc clidrity's coinplianci witli coi)slilulional (Ind %ldtutory rcquirciiicnts,
includiiigF dudit, strategic maiiagicincnl and tru%tc¢.4 mectingy% aiid rLirnbur%cd cxpci)SC%.
Pdgye 7

Rainbow Pre-sehool
Notes to the Financial Statements for the Year Ended 31 August 2024 {continued)
Talation
The chai'ily is con%idcrcd lo pass the tesl% %ct out iii Paragyraph I Scliedule fi of Ihc P inancc Act 201 O and Ihcrcforc it
IneLt.4 th¢ dLfinilioii of a cliai'ilable conipdliy for UK ¢orpui'dtioii t(iX PUiVC).%c.4. A¢Loi'diiigJly, tIIL ¢li¢irily 1.% pol¢iili<illy
cxcinpt froin idxatioi) iii rLtspeet of inioiiic or capil(11 &7<li1i4 rcccivcd wiihiii c(Ilc&ioi'ic% covcrcd by Cliiiplci. 3 Pait I I
Df thc Corporation Tax Act 2010 oi. Scclion 256 of the Taxation of Charg7Ct)blc Gaiiis Act S C)92, 10 Ihc cxlcnt tlial
such inLoinc oi. gyain% are applicd ¢xclusivcly to cli(Ii'iliiblc piiipo4c%.
Cash and cash equlvalents
Cd%h aiid Cd%li equiv<ilLni4 ¢onipri%c Cci%h oli hand <iiid C<ill dcposils, and otlicr .41iort-tci-In liig,hly liquid invc%lincnts
Ihal arc rcadily convcrliblc lo a kiiown amolinl of cash und are %ubjcct lo an insigynificunt risk of chang7c in valuc.
'rrade creditors
Tradc crcditor% (Ire obligiations to pay for gvuod% or s¢rviccs that liavc bLcn acquii'cd in rl)¢ oi'dinary cour%¢ of
bu5iiicss fi'oiii supplicrs.
Fund structurc
Unrcstriclcd iiicomc fund% arc g7cncral fun(l.% that urc uvailablc for u%c al Ihc ti'u%lcc% diicrction in tui'ilici'ancc of Ihc
objcctiVC¥& of Ihc charity.
Pcnslons gnd other post rctlrcmcnt obllgations
Tli¥ cl)(Irity opcrdtL.% a dcfinud Coniribiilion PLn4ioii 8chciiic wliicli i.s li pcii4ioii plaii iindcr wliicli fixcd coiilribLIti01is
arc Pdicl iiilo u pcn%ioii fuiid 2iiid IliL cliai'ily li&l.% 110 lcbyal oi. c()1141i'iiLliv¢ obl ig&ilioii to Pciy fuilhLI' LoiilribiillOI).4 ¢vcn
if Ihc fuiid doc% not liold %uificicnt a%%cis to P¢ly all cmployccs Ihc bciicfils I'cl¢ltiiig' lo ciiiploycc scfvicL 111 IIIC
current Lllid prior pci'iods.
Contribution5 10 dcfincd contribution pluns arc I'ccognis¥d iii Ihc SialLincnt of bii)ancial Activilic% whcn Ihcy arc
duc. If contribution payincnts cxcccd tli¢ contribulioi) duc for %crvicc, Ilic cx¢c%8 is rccog7ni5cd a% a prcp<iyiiicni.
2 Incom¢ from eharltablc actlvltlcs
Unrestriclcd
Total
2024
Total
2023
CJLllLr#l
Cjraiits. Parcnl% fcc.8, Childcdrc voucli¢r4 aiid F uiidiii
158,94?
158,942
157,249
Pagc 8

Rainboiv Pre-school
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
3 Expenditure on charAtabl¢ activlties
Unrestricted
funds
General
Total
2024
Total
2023
Allocatcd support co%t
CFOVLI'naii¢¢
39.717
166,3fi0
39,754
143,3è4fi
166,3fi0
206,077
20(),077
183.140
Unrcstriclcd
funds
General
Total
fund5
Note
Allocatcd %upport costs
Govcrnuiice costs
39,717
1 ()6.3()0
3C),717
166.360
Total for 2024
206,U77
206,077
Total for 2023
183,140
1113,140
Total
expenditure
4 Analysis of governance and support costs
Governance costs
Unrc5trictcd
funds
General
I'otal
funds
Staff costs
Wagyc% and salaric5
Social security costs
Pcii%ion costs
Audit fe¢
Oilicr tccs paid lo auditors
l (10,(>3
1,466
2,456
160,638
1,46C)
2.456
1.800
1.800
Total for 2024
l (1(),360
166,-360
Total for 202.1
143,38()
143.38()
PagFC 9

Rainbow Pre-school
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
5 Staff costs
The a&gre&Jate payi'oll ¢o%ts wci'c a% follow.%'.
2024
2023
Staff costs during the yoar were:
WagTCS and 4<ilciric
Social %ccurily costs
Pciision costs
160.638
1,466
2.456
1.39.660
1.782
1 ()4.560
141,442
No ¥mployec reccived emolumcnls of Inorc tli¢lli £60,000 duriiigT the ycur
6 'faxatlon
Tlic cliarity 18 a rcgyistcrcd cliurily aiid i& Il)ercforc cx¢ii)pi froin iaxalion.
7 Debtors
2024
2023
Pi'cpaymcnl.4
Oilicr dcbior
i.t137
910
630
2,747
()30
8 C*sh and cash tqulvalents
2024
2023
Ca.%li oli liaiid
Cash at bank
252
82,232
122
1.31,614
82,4￿4
131,736
9 Creditors: &mounts fAllinE due within onc ycar
2024
2U23
AcLrual
660
6()0
Pagic l O

Rainbow Pre-school
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
10 Pension and other schemes
Defined contribution pension scheme
The cl)arity OPLratcs a dcfiiicd Loiitribution pcii%ioii 4LliciiiL. Tlic pcn4ioii co41 cli¢ll'gFL for Ili¢ yedr rcprL%¢iit
cuntribulions payablc by Ilic clitii'ily to tlic schcmc ktnd aiiiouiilcd to £2,456 (2023 £1,782).
I l Funds
Balance at I
September
2023
Incoming
rcsour¢os
Re50uree5
cxpcnded
B#lance at 31
August 2024
Unrestrictcd funds
Gcncral
131.70()
158,942
(206.0771
84.571
Balance at I
September
2U22
Incomln%
reyources
Resources
expcndLd
Balance at 31
AuRust 2023
Unrestricted
(Tcncral
(157,597)
(157,24())
1113,140
{1.31,70(1}
Pagc 11

Rainboiv Pre-school
Statement of Financial Activities by fund for the Year Ended 31 August 2024
Tot&1
Total
Unrestricted Unrcstrictcd
2U24
2023
Income and EndoivJneuts from:
Cliarituble activities
158,942
157,249
'rotal ii)Lome
158.942
157.249
Expenditure on:
Cliaritable activities
(206.077}
(183,1401
Total expcnditurc
1206,077)
(183,140}
Nct cxpcnditui'e
(47,135)
{25,1191)
Nct inoveincnt in fund8
147.135)
{25.1691 }
Roconclllation of funds
Total fund% brought forward
131,706
157,597
Total fuiids carried forwiird
84.571
131.706
Thi5 P(tgyc doc5 not form part of Ilic stdlutory finaiicial 5talcmcnts.
Pag7L 12

Rainboiv Pre-school
Detailed Statement of Financial Activities for the Year Ended 31 August 2024
Total
2024
Total
2023
Income and Endoivmcnts from:
Cli(Iritablc aLtivilie% {aiidlysLd bcluw)
Tol(Il incomc
158.942
157,249
158.942
157.249
Expenditure on:
Cliai'ilablc ¢lCtivitiL5 (andly%cd bclow)
(206.0771
{183.140}
Total cxpenditurc
1206,077)
(183,1401
Nct expenditure
{47,135)
(25.891)
Nct movcmcnt in funds
(47,135}
(25,891)
R¢conciliAlion of fund5
Toldl fund% brou&,lii forward
131,706
157.597
Total funds carricd foiTrvui'd
84.571
131.70()
This pagvc doc% not furim p(1rt 1)f thc %t(Iliiloiy fin(Incial 5talcincnls.
PagTC 13

Rainbow Pre-school
Detailed Statement of Financial Activities for the Year Ended 31 August 2024 (continued)
Tot41
2U24
Total
2023
Churilable aclivities
(iOVCI'lllllCllt b'rcc Cliildcarc Funding
Parcnt.4 fccs
undrai%iiig7 cvcnts
142,952
14.779
138,457
17,668
1.124
158,942
157.24()
Cliarilable uLlivilie.
Intci'c%l oli cdsli dcpo%it
Consuinublcs
Sial'f ti'uiiiing,
Lquipinenl rcpairs and r¢newals
Advcrtisin
Elank cliargpe8
Tclcphonc
R¢nl
In%ui'<lllCC
Pi'iiitiiig,. po%tug7c aiid stationcry
Sundry CXPL'II%CS
and %alai'ic
Staff N IC l Lmploycr5}
Statf pcn5ioiis { Dcfincd contribution} - p¢n%ion schcmc I
Accountancy fces
4,032
(5.5381
{4,4 101
13.86C)I
{1,150}
{63)
{5861
{2(),5()81
11 1421
1241
{3()9)
1160.638)
11,4(161
12,4561
(1.8001
{2.613)
{3.531)
15.721)
(631
(7541
(25.078}
{172}
(l.X221
(139,66U)
{1,71121
11 ()441
{20(),077}
1183,1401
Tlii% pagJc doc% not forni P<Qrt of Ilic 4latutoi'y fiiianci411 %lcltcniciits.
PagFC 14