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
Statsm￿r 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 fin￿r￿al ststemwrs for the year er*led 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 Comped￿0￿. 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 COMMIS￿0￿ for E￿￿rtd and Wale5.
Publle J•n•fft
The tnjstees confirm thot they have complied with the rwuirements ol Sethon 17 of th¢ c￿l￿1e5 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 T￿ed 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 prpvL*th 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 en￿tlement lor )113 to 4 year olds.
2. Fees ore payatAe lor all ehlhltyi under 3 Yea￿ old or havlr*J 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 ar*1 ¢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 e￿u￿ 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￿$￿ti￿on.
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 re5￿￿*bIè 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 acCo￿ts tarri*l 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 Regu￿￿0￿ 2008 other than •ny requI￿rneD1 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 wh*h 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
Cr￿lE0r•. 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 #atel￿11t
Page 6

Rainbow Prtrschool
Notes to the Financial Statements
For The Year Ended 31 August 2025
l. G*nÈral 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 FIMnd*l St*tffiients
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 Finar￿al 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 fina￿￿11 assets and Indude u%h In hond and de￿SIts 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 Ch￿9e 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
Ch￿ty
210,109

Ralnbow Pr*School
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 SecU￿ty 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 p￿lOrb faSt5) for the repo￿n9 pertod of n)OTe than £60,OQQ.
7. O•btor•
2025
1024
Du• wlthln on• y￿r
other debtors
630
2.747
8. Cr•dltor•: Amounts P•lllng Du• Wlthln Y￿r
2025
2024
Thxjtyon and sodal stttsrlty
Ac(rnals and defen*d 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 k*fi￿n J55ets of ￿ scheme are hdd Separate￿ from those of the
charfty In an Independently adrnlnlstered fund.
Durfrq the year the tharye to the stster￿rt of finJrKkryl act￿ In afdefinEd contrlbutyon 5theme5 %Yas £2,663
{2024.. É2.4561.
At the ststement olfinarthl pus(t￿n date contrltNJtyor6 01 £NIL due to th¢ fvThY •TrJ ire Induded In credtsrs.
10. Mov•m•nt In Fund¥
Asati
A••t31
EX￿￿01￿r• 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 unreS￿rted fur*J
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) r*oted wrty t￿n$￿￿Or8 thbt req1￿re 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