Owrity re9istrntyon number: 1054083 RAINBOW PRE-SCHOOL TRUSTEES. REPORT AND UNAUDITEO FINANCIAL STATEMENTS FOR THE YeAR ENDED 31 AUGUST 2025 Accountants
Rainbow Prtrschool Cont¢nts Page TN5tees' RepDrt Independent Examinert Aepwt stotsment ol Flnandal Acb¥lths Statsmr of Fln4rKiol Pasityon Notes to the Flnanctsl StJtsments The following pages do not fom) part of tl% 5trtuW rxctyjrts: Detsiled St•tement of FIn0*01 io
Rainbow Pre-school Trustees. Report For The Year Ended 31 August 2025 The trustees preseDt thelr reptsrt the finral ststemwrs for the year erled 31 August 2025. Objedlvw and Acll¥ltl•¥ Alma and ObJ•tll The maln actyvity of the charity has been the proviEw)n of a prtrsthool pLiygrnup. In jddltyon to porents fees, fundralslng Is achieved through a 7rfety of mears includiny fetesl bazaars, sole of pfvJtQ9rnphs. rnffle5, qulzzes, book sales, cake sales, •ue5s the wel9ht Comped0. fa palntiNJ events and sponsored events. The trusttt5 confirm that they have complied with the requirements of settk)n 17 01 the Charityes Art 2011 to hove due regard to the publlc benefit guhlance publtshtd by the Charity COMMIS0 for Ertd and Wale5. Publle J•n•fft The tnjstees confirm thot they have complied with the rwuirements ol Sethon 17 of th¢ cl1e5 Art 2011 to hove due regard to the Chority Commlsslons guklants on wblK benthL Achl•¥•m•bts and P•rforni•nc• M•ln Athl•v•m•nt• At the year end there were 63 ¢Nklren In otten¢lance of vJhi¢h 55 Ted hJTrlIThJ. Fln•nct•l R•vl•w R••r P•ll¢y The charfty has teen bulk11n9 r¢s¢Thes •nnually to allo¥ the pre-sthopi tts rontynue operntyons shoul¢J numbers dM)p. We want to rnèke enough lunds avallable for malntslnlng the qualty of the prpvLth as well as savlng for the luture, Prln¢lpl• fvndlng •wrc Our prlmary fundlfig saurEes ore: l. Essex Councll who provl¢les 15130 htyjrs pv week of earfy educatkn entlement lor )113 to 4 year olds. 2. Fees ore payatAe lor all ehlhltyi under 3 Yea old or havlrJ more th)n 15130 hours per week. 3. Fundraislw . run fvTrdrnlslrY4 events throughout year to fiJn05 for r equipment. Gov¢rnlng D•tum¢nt The charity Is controlled by IU governiw doxrrrt a deed of ar1 ¢tylSUiute5 an unlrKorniroted charlty. Ttu•kne Selecllon method¥ The trustees are appointed annuamy at the Commthe Al>1. Lettels are L%1 to •ll porents a5klryJ them to stand. M•Jor rt•ks •nd m•nag•m•nt of th08• rt•ka The trustees have a duty to idEntlfy arKY revJe¥Y Ihe r15ks to which the chartty is eXPDsed orKI to eu approprfate controls •re in place to provide reasonable assurante ayair61 fraud anL1 error. The charity 15 admin1ste by the trustees IV rneet at lea# three tyrr per year to discuss. l. Polide$ and ¥vays of impthenbng the p¢Jrposes of the C$tion. 2. Ertsure that thÈ requirements of the Chwity Commi%sh)n. Olrted HMAC a beiw met.
Rainbow Prtrschool Trvstees. Report (continued) For The Year Ended 31 August 2025 R•f•r•M• atbd AdmlnlslTallve Detsll¥ Ms C Onyett Mr S Onyett Ms L Berry oth•r P•r¥onn - No frjrther persomel ne to Ch•rlty Numb•r 1054083 Ind•p*nrt•nt Ex•mln•r Vlevlpolnt Accountants Umlted saxon House 27 Duke Street Che1rn51ord E$5eX CMI P4e2
Rainbow Prtrschool Trustees. Report {¢ontinued) ForThe Year Ended 31 August 2025 The trustees, report was approved by the boo of tnstees arxl s19r on its bthaif by.. Ms C Onyett Trustee Date
Rainbow Prtrschool Independent Examiner's Report to the Trustees of Rainl>ow Pre-school For The Year Ended 31 August 2025 J report to the trnstees ON my examlnatyon of ihe attwnts of PaInt ptr5c (the Trust) for the year ended 31 August 2025. R¢spon•lbllltl•a aftd of R•port is the charity trustees of the Trust you ore re5bIè for the or the accounts In rdance with tt% reouirernents of t Charftles Att 2011 fthe Acfl. I report in $pert ol my exarninabon ol the Trusvs acCots tarril out under sethon 145 of the 2011 Act and In carrylng out my examinatlon, I have followed the aptyuble Dire£bons 9Nen by the Chority CommssSon under se£tion 14Sl5llbl ol the Act. Indep•nd•nt Exarnlnw's Stxtsm•nt I have completed rny examlnauon. l rnnfirTn thot r¥J material matters h4ve to my attenkn In connethon wth the examinètlon glvlng me cwse to belleve that In any rnaterfal iespect: L. èecoun¢ing record5 were rKJt kept In FeCt of the as requlrtsj by ¥er¥on 130 of the Att,. or 2. the oceovnts do not accord ¥Ylth those rtcory15.' or 3. the accounts do not compty %Yith the opplkable requlrernenls cofKernlng the lorrn and contents af attounts Set out In the Charlthes (Accounts and Report51 Regu0 2008 other than •ny requIrneD1 that the ètcounts glvt • 'true ond ralr VIe whlch Is not è matter ¢¢ered as part olan Indeper>Jent examlnatyon. I have no con¢em5 and hove come across no fnotters In connecuon wlth the examlnatlon to whh attentbon sPthld bE drnwn ln thls rtport In order to en•kne a proper of tr K(wnts to be reath•). Datt Vlewpolnt Aeeount•nts Llmlted Saxon House 27 Duke Street Chelmsfw Essex CMI IHT 201+1202U) Paye 4
Rainbow Prtrschool Statement of Financial Artivities For The Year Ended 31 August 2025 2025 2024 Unrestrlcted Unrestrlrted fund• lund• 114COME AP40 eNDOWMENTS FROM: Charftable acllvY(ies'. Chadty Investrner 221.307 574 158.942 4,032 221.881 162.974 EXPENDITURE 014: Charttable artlvltles: Chjrfty (233,5601 1210,1091 NeT EXPENOMIRI 111.6791 147,1351 14tT MOVEMt14T EN PUADS AECONCIUAnON OP VUNDS: rotjl fund5 brought for¥Yard 111,6791 147,1351 84.571 131,706 TOTAL vuf4DS CARRIED PORWARD io 72.892 84,571 Th• notu on p•9u 7 to 9 fonn of Ihese finandal sta¢•rn•nts.
Rainbow Prtrschool statement of Financial Position As At 31 Au9U5t 2025 2025 2024 UThre5tr1cted fund• Totsl CURRENT ASSEVS Debto 630 2,747 82.484 sh 4t bank and In 73,693 74.323 85,231 CrlE0r•. Amounts ••lllng Dy Iylthln On• Yur (1,4311 (660) NIT CUWtRENT ASSETS {LIAiIILmQS} 72.892 84,571 YorAL ASSETS LESS aiRAt14T LXAtyILITIES 72.892 e4.571 NET ASSETS 72,892 84,571 FUNDS 01 THE CHAAirY Unre5trScted Funds 72,892 84,571 TOTAL puf4DS io 72,892 e4,57l On behall of the bo•nl Ms C Onyett TP note5 OTr page5 7 to 9 form w ol ftn•ndol #atel11t Page 6
Rainbow Prtrschool Notes to the Financial Statements For The Year Ended 31 August 2025 l. GnÈral tnformotlon Palnbow Pre-school Is a charttable Intorporaw ¢)ryJnlsaYon reglstered lth the Charity Commi551on. reglstered chorfty nurnbeT 10540e3. The pdndpal aadres5 IS . 2. Accourtlng Polld• 2.1. ot Pr•paratl•n of FIMndl Sttffiients The flnanclBI ststements have been prepared Iri accordarKe the Chartdes SORP IFRS 1021"Accounting and Reportlng by Charltyes.. Statement of Recommended Prncutt appllcable to charibes preparfng thdr accounts in accordance with the Flnanckil Reporting Stsndanj applK•ble In the UK ond Republlc of Ireland IFRS 1021 leffectlve I January 20191., nancial Reportifwj Standard 102 Finaral ReportyThJ Standard appllcable In the UK and Republlc of Ireland- and the Chanties Act 2011. The chartty Is a Publt aenefft Enbty as dellr*d by FRS IO2. 2.2. C••h •nd Cuh iqul¥•leo Cash and cash equbvalents ire boslc fina11 assets and Indude u%h In hond and deSIts held at call wlth banks. other short.term hlghly Ilquld Inve5tmentS that mature lfi mo rnD than th¥ee Months from the date of acqulsllon and ère readlly convertyble to a known amtyJnt of tash with Irw9Thift4nt of Ch9e In value, and bank overdrnft5. 3. Invertm•nt Incom• 2025 Unr••trirt•d Unr••trlrt•d 2014 fund• fund• BoThk lrtere5t recdvèble 574 4,D32 4. AMfy•l• ol Exp•ndlfvr• 2025 Support ¢o•ts (see note 51 Chprtty 233,560 2024 Sypport co (see note Sl Chty 210,109
Ralnbow PrSchool Notes to the Financial Statements (continued) For The Year Ended 31 August 2025 S. Support C• 1025 ¢h•rlty Ernployee costs Premise5 expenses Genernl admSnistraWon 193,452 27.576 12,532 233.560 2024 Ch•rfty Employee costs Premlses expenses Genernl admlntstrnuon 168,970 26.598 14,541 210.109 6. Stall Co•ts staff cosrs were •s lokn.. 2025 2024 Wa9es •nd salar$ Social SecUty costs Other pen51on costs 186.375 3,317 2.663 162,104 2,456 192,355 164,560 140 ernployees received employet l>eneffts lexcludirvj employer plOrb faSt5) for the repon9 pertod of n)OTe than £60,OQQ. 7. O•btor• 2025 1024 Du• wlthln on• yr other debtors 630 2.747 8. Cr•dltor•: Amounts P•lllng Du• Wlthln Yr 2025 2024 Thxjtyon and sodal stttsrlty Ac(rnals and defend income 771 660 660 1.431 660
Rainbow Prtrschool P4otes to the Financial Statements (continued) For The Year Ended 31 August 2025 9. Penslon Commltments The charity operdte5 a defined kfin J55ets of scheme are hdd Separate from those of the charfty In an Independently adrnlnlstered fund. Durfrq the year the tharye to the ststerrt of finJrKkryl act In afdefinEd contrlbutyon 5theme5 %Yas £2,663 {2024.. É2.4561. At the ststement olfinarthl pus(tn date contrltNJtyor6 01 £NIL due to th¢ fvThY •TrJ ire Induded In credtsrs. 10. Mov•m•nt In Fund¥ Asati A••t31 EX01r• Aug¢ 2025 2024 Vnr••trlct•d General.. Genernl unre51rbrted fund 84,571 221,881 1233,5601 72.892 T•t•l fund¥ 84,571 221.881 1233.5601 72,892 A•ti S¢ptsmb•r 2023 A#•t31 Inc•m• txp•ndltUM Au9ll•t 2024 unr•Iet•d fund• Genernl.. Gemral unreSrted furJ 131.706 L62.974 1210,1091 84,571 Yot•l fvnd• 131.706 162,974 1210,IQ91 84,571 11. R•l•t•d P•trry Dl•d•Mr There hwe n) roted wrty tn$Or8 thbt req1re dlxKxurt. Page 9
Rainbow Prtrschool Detailed Statement of Financial Activities For The Year Ended 31 August 2025 2025 2024 Total fvnd$ Totsl fvnd INCOME AND ENDOWIIENTS FROII: Charfit•bl• Acilvld•H." Charlty Govemmert free childcare lundlr Pjrents fees Fundr4i55rvJ evenrs 204,273 16,881 153 142.952 14,779 1,211 221.307 158,942 eonk Interest rt¢elvab 5?4 4.032 574 4.032 221,881 162,974 expENDrnIRE QN: Ch•rlt•bl• Artlvlw Ch•dty Wèges and 5•1arfqs ernployers Nl Employer5 pensknns- *J¢fined contr1¢5 xh•nÈ Stslf tralnin9 Trnvel ¢xpen8es Rent Consumables Equlpmtnt reylvs ar renewwls Telephone Insurance Prlntlngi postsge and stationery Adv¢rt15Ing and marketlnll costs Accountancy fees Bank chaty¢s Sundry expenges 1186.3751 13.31?) {2,663) 19151 11821 (27.5761 15.7761 11.5031 14741 {I,207) 1381 19001 11.8361 1621 17361 1162,1041 12,4561 14,4101 {26,5981 15,5381 13.8691 15861 11.1421 1241 ii.isoi 11,8001 1631 13691 1233,5601 1210.1091 1233,5601 1210.1091 t41T eXPENDITURE 111.6791 147.1351 Page io