RAINBOWS
BEREAVEMENT AND LOSS SUPPORT GB
RAINBOWS BEREAVEMENT SUPPORT GB
COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
AND FINANCIAL STATEMENTS
For the Year Ended 31st August 2024
Company Registration Number 03231375
Charity Number 1058476
The princlpal objertlves and actlvltles of Ralnbows Bereavement Support Great Brltain."
Raising awareness of the impact of bereavement and loss on children, young people and adults
Providing high quality education and training in bereavement and loss which is based on current research and
supports best practice. (Current Govt. recommendations and Ofsted guidelines)
Offering practical, realistic and sensitive guidance to help schools ensure they have appropriate bereavement
policies and procedures.
Nurturing and developing the emotional health, resilience and well-being of children, young people and adults
who have experienced a significant loss through death, relationship breakdown or other Adverse Childhood
Experiences (ACE)
Providing strurtured, developmentally appropriate peer support programmesfor grieving children and young
people aged 4 to 19

RAINBOWS BEREAVEMENT SUPPORT GB
CONTENTS OF THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31sr AUGusf 2024
Page
Contents Page
Reference and Administration Information
Report of the Trustees
3to9
Independent Examiner's Report
10
Statement of Finanaal Activities
11
Balance Sheet
12
Notes to the Finanaal Ststements
13to16

RAINBOWS BEREAVEMENT SUPPORT GB
CONTENTS OF THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31sr AUGusf 2024
Page
Contents Page
Reference and Administration Information
Report of the Trustees
3to9
Independent Examiner's Report
10
ststement of Finanaal Activities
11
Balance Sheet
12
Notes to the Finanaal Ststements
13to16

RAINBOWS BEREAVEMENT SUPPORT GB
REFERENCE AND ADMINIsfRATION INFORMATION
FOR THE YEAR ENDED 31sr AUGUST 2024
Registered Charity name
Charity number
Company registration number
Registered offi
Rainbows Bereavement SuptX)rt Great Britsin
1058476
03231375
Rainbows Resour￿ Centre
Hall lane
Maghull
Llverpool
L313DZ
Trustees
Jan O'Neill (Chair)
Chris Hall (Vice Chair)
Tony Leonard (Hon. Treasurer)
Anne Dawes
Dr Sue Kay-Howers
Stephen Philip Harrison
Rachd Molyneux
Mark Taylor
Company Secretary
Sue Wass
National Director
Sharon Mdia-craven
National Management Committee
Sharon Melia Craven
Sue Wass
Denise Hegaty
Theresa March
Sheila Kdly
Sandrd Ferris
Derek Kdly
Brigida Martino
Emily Ststher
Independent Examiner
Prior, FCC4 FCI4 DChA
W.H. Prior
Chartered Certified Accountsnts
Railway Court,
Doncaster
DN4 5FB
Bankers
HSBC Bank plc
High Street
Rushden
Northamptonshire
NNIO ONP
Solicitors
Brabners Chaffe Str￿t
l Dale Street
Liverpjol
L2 2Er
Page 2

RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31sr AUGusf 2024
The trustees, who are also directors of the charty for the purposes of the Companies Act 2006, present their report with
the financial statements of the charity for the year ended 31st August 2024. The trustees have adopted the provisions of
the Charities SORP (FRS 102) "Accounting and Reporting by Charities"
Reference and Administrative details
Reference and administrative detsils are shown in the schedule of reference and administration information on page 2 of
the financial statements.
Trustees
The trUSt￿S who served the charity during the period and as at the date of this report were as follows:_
Jan O'Neill (Chair)
Paul Cronin (WI￿ aiair & Hon. Treasurer) (Retired March 2024)
Chris Hall (Wice Chair appointed March 2024)
Tony Leonard (Hon. Treasurer appointed March 2024)
Anne Dawes
Stephen Philip Harrison
Dr Sue Kay-Flowers
Rachd Molyneux
Mark Taylor
STRUCTUR4 GOVERNANCE AND MANAGEMENT
Governing document
The Organisation is a charitsble company limited by guarant￿, incorporated on 30th July 1996 as amended by special
resolution dated 14th March 1998, 24th February 2010 and 7th October 2011 and registered as a charty on 4th October
1996. The company was estsblished under a Memorandum of Association which established the objects and powers of
the charitable company and is governed under its Articles of Assoaation. In the event of the company being wound up
members are required to contribute an amount not exceeding £1.
Recruitment and appointsnent of new trustees
Recruitrnent of trustees is by advertising by existing Trustees, members of the National Management committ￿ and the
wider Rainbows family and from those with strategic experti* and experience.
Induction and training of new trustees
All Trustees receive an induction programme which consists of meetings with the Chair of Trustees, the National Director
and staff at the National Resource Centre covering:_
- duties of trustees.
- familiarity with the charity's Memorandum & Artides and appropriate guidance from the Charity Commission;
background to the organisation and its devdopment in Great Britsin.
- the current activities of the charity and how it is organised, structure and stsffed, and the current and projected
financial position.
- evaluation of the impact of Rainbows materials currently used in schools and other settings.
Risk management
The trustees actively review the major risks whlch the charity faces on a regular basis. Where approprlate, systems or
procedures have b￿n established to mitigate the risks the tharity fraces and a formal risk register has b￿n established.
Internal control risks are minimised by the implementstion of procedures for authorisation of all transactions and
projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, dients and visitors
and systems a￿ in place to ensure that relevant checks have been carried out on any persons working with children
Organisational structure
The Board of Trustees manages the business of the Company and where necessary ddegate their powers to comMitt￿S
for specific to be carried out The Board of Trustees meets regularly to oversee the work of the Management
committ￿ and Finance Committee who also m￿t regularly with specific members responsible for training, finance,
fundraising and resources. There are a growing number of local geographical suptX)rt groups responsible to and
SUPtX)rted by the National Director.
Page 3

RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31sr AUGUST 2024
Connerted Parties
The Company is a connected paty of Rainbows USA which has similar objectives to the Company.
The Resource Centre of Rainbows Bereavement Support GB supplies sites with a range of materials in Great Britsin.
Objectives and Activities
The primary aim of Rainbows Bereavement Support GB is to offer support for children, young people and adults who
have experienced b￿eavement and loss. We provide training based on current research and government
recommendations to enable schools to provide struttured, devdopmentally appropriate peer support Interventions for
children and young people.
Our alm Is to support the emotional health, resilience and well-being of young people who have experienced significant
loss and other Adverse Childhood Experien￿ (ACE) and to enable schools to create "safe spa￿s. and to provide
Psychological ￿rst Aid.
Psychological FI￿ Aid principles are characterised by creating a space where people can.
. Feel safe, connected to others, calm and hopeful.
Have access to social, physical and emotional support.
. Regain a *nse of control by being able to help themselves.
We review our aims and objectives each year to ensure we remain focused on our stated purpoE Our review takes note
of the Charity Commission's guidance on public benefit and our relevance in the light of the COVID-19 pandemic
We agree a Strategic Development Plan on a three-year cyde and set ourselves annual targets.
We cary out our aims by providing materials and training to schools and other institutions who 5￿k to work expliatly
and in a structured way with children and young people who are experiencing bereavement and loss.
Our poliaes are regularly reviewed and now aC￿SSIble on our website. http&th
Founded in 1992, Rainbows Bereavement Support GB has provided training to overl,500 schools in England, Scotland,
and Wales. We have worked in partnership with officers from a local authority in a specific project to establish Rainbows
training in their schools.
Our vision is quite simply for every child and young person in every school in Great Britsin, grieving a significant and
often devastating loss in their lives, to be understood arKJ supported appropriately.
Rainbows Offers
High quality training in bereavement and loss based on current research and current offiaal guiddines relating to
bereavement and loss and the role of schools in supporting young people's mentsl health.
Practical, realistic and sensitive guidan￿ for sthools to review or develop their own b￿eaVernent ￿licY.
Specific training for facilitstors and coordinators of the Rainbows devdopmentally programmes.
On-going contact and suptJ)rt for all registered schools
Annual CPD for all Registered Directors (RDS)
Rainbows programmes provide an emotionally safe Spa￿ for children, young people and adults to guide them through a
significant loss in their lives by implementing a structured, developmentslly appropriate support programme
faalitsted by trained staff. The partiapants meet in small groups for twdve to fourteen W￿klY sessions where they a
SUPtX)rted to express and thare their f￿lingS.
Page 4

RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST AUGusf 2024
Research and Evaluation about the positive impact of Rainbows
A professional and independent study across 93 schools in 2011, found strong evidence that Rainbows makes a
tremendous difference to children and young people who are grieving a significant loss. Partiapants were found to
benefit by having a trained, trusted adult who faalitstes peer group work in a safe, community setting.
A unique feature of the Rainbows programme is that the participants are supported by specifically trained members of
their own community / school. This offers the possibility of on-going support after the programme has finished and
demonstrates the school's continued support and commitment to those who have experienced a significant loss in their
lives.
Our internal evaluations and feedback from children and young people, families and schools in 2019 indicate we are
having a very posltive impacL 91 % of young people of all ages who have partiapated in the Rainlx)ws told us it was
helpful.
Parents and carers consistently spoke of the positive impact, and all said they would recommend the programme to
other families. School staff reported that significant progress was made in the devdopment of personal skills such as
self-esteem, confidence, empathy, communication skills, soaal interaction and anger management. Stsff also reported
an increase in young peoples, academic performance and classroom participation.
raintx)w
arch-
documents
Volunteers
The Company is partially dependent on the use of volUnt￿rS to assist in providing the training to schools. The training of
these volunteers is provided by Rainbows GB.
ACHIEVEMENTS AND PERFORMANCE
The work of Raintx)ws Bereavement Suptx)rt GB continues to be consolidated in schools that have facilitsted the
programmes for many years. feedback from children, young people, their parents and carers, and staff in schools is
always extremely tx)sitive.
Many schools have retx)rted very significant negative impacts relating to funding issues, with the need in some cases for
staff redundanaes. The financial costs of delivering our programme in terms of staffing costs have meant that several
schools have reported difficulties in covering the costs for two members of their staff to ddiver the programme.
In response to this we have reviewed our advi￿ to schools given during initial training. We still recommend that two
members of staff deliver the programmes where tx)ssible and would continue to *e this as best practice. However, we
also r￿ogniSe the increased levels of professional expertise in schools and now support schools who are able to provide
a single member of staff to deliver the programmes. Some additional training and emphasis is given regarding the
support which may IE required for the* staff
Despite these difficulties we have trained a fvrther 40 schools during this period and have provided updated training to a
further 19 schools across Great Britain.
The Charity is grdteful to all th0￿ committed Individuals at national, regional and local levels who do so much to assist
the devdopment of Rainbows Bereavement Support GB and therefore assist children and young people grieving a
significant and often dewastating loss in their lives.
Opportunities
Despite the signifi(3nt challenges we face we are confident we can continue to provide schools with high quality training
and resources at the lowest possible cost.
We will continue the P￿ suptX)rt programmes we have provided for over thirty years.
We will also offer a New Wellbeing Programme which has been trialled extensively and has b￿n extremely well
received.
Trustees are also committed to identifying further optX)rtunities to maximise the Charity's income through regular
donations, sponsored attivities, successful grant appli(3tions and broadening the roll out of the Rainbows Programmes
beyond the normal school day.
Page 5

RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31sr AUGusf 2024
Achievements
The trUSt￿S approved a Three-year Strategic Development Plan (2021-2024) covering five discrete areas for the further
consolidation and development of our work:
Governance
Finance
Management
Profile
Evaluation, Re*arch and Development
Copies of the Strdtegic Development Plan for 2021- 2024 may be obtained from our National Director ,Sharon Melia
Craven at
.rainbo
In addition, we have agreed and finalised our next Thr￿ Year Strategic Development Plan for the period 2024-2027
with new headings:_
SPECIFIC PLANS FOR 2023-2024
Like many charities we have fdt the ongoing impatt of the finanaal conditions in Great Britain and the cost of Imng
crisis" This has affected our ability to rai* funds through donation& Continuing funding issues in education have also
had a negatwe impacL
We are however, pleased to report that we have b￿n able to achieve many of the specific tsrgets set for the year 2023
-2024, these relate to our three-year strategic devdopment plan:
Governan
Appoint Vice Chair Achieved (Chris Hall appointed March 2024)
Appoint Treasurer Achieved (Tony Leonard appointed March 2024)
Apw)int Administrator for Microsoft 365 Ongoing
Embed Microsoft 365 software for all electronic dats Achieved
Aptx)int new trustee Ongoing
Review Patron role Achieved
Review succession Ongoing
Review carbon footprint Achieved
Management
Aptx)int Regional Officer for Scotland Achieved
Open bank account for Scotland and Liverpool Achieved
Apw)int VI￿ thair to NMC Achieved
Establish sub committee to develop proposal for logo and strap line Achieved
Sub committee to work with external professional on website devdopment Achieved
Establish Terms of Reference ffOR) with other groups such as c￿ Ongoing
Devdopment of TOR in relation to Management Committ& Achieved
Devdop models for Facilitstor and Coordinator support and mentoring (workshops CPD) Ongoing
Page 6

RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31sr AUGUST 2024
Finance and Fundraising
Project with MATS in North E4 East Midlands and Humber Tees Ongoing
Estsblish specific project to in(Tease funding via direct debit Ongoing
Establish and evaluate u* of Xero Achieved
Profile
Devdop reciprocal signtx)sting on website with other charities Ongoing
Develop use of our logo by schools and other communities Achieved
Increase number of RDS Achieved
Increase number of new sites Achieved
Evaluation, Research and Development
Deliver training and CPD for all RDS Achieved
Establish relevant gOV￿nment and researth documents on our website and update this annually Ongoing
Complete and evaluate our internal e￿d1uation process for the impact of Raintx)ws Ongoing
Survey all RDS re their role and skills Ongoing
FINANCIAL REVIEW
Transactions and Finanaal Position
The defiat for the year was £3,808 (2023 - deficit £28,273). The deficit is not unexpected and is approximately lower
than the budget defiat fore(3sL This was due to some generous donations which helped to offset the reduction in our
training and sales income with thols.
We have now dosed 8 Regional Accounts. This saves approximately £500 per annum and also provides a far more
efficient operating tTK)dd for the future.
The trustees contlnue to review the current financlal situation of the charity. We have developed a new product which
will be a￿ailable from September 2024.
The Charity's funds have b￿n su￿essfUllY applied to provide support and assistan￿ to young people and adults who
have lost a close rdative or loved one through death, divor￿ or other adverse arcUMsts￿.
Reserves
It is the policy of the charity to maintain unrestricted funds not committed or invested in tsngible fixed as*ts or stock of
publications (which are tx)th integral and not easily realisable), to a levd which equates to 9 monthg unrestricted
expendi￿re in order to provide 9Jfficient cashflow for the charity's operations, and its contractual obligations to
employees, etc.
Page 7

RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31sr AUGUST 2024
Prinapal funding sources
The principal funding sources for the charity are from the sale of materials; training fees received from schools and other
institutions. donations from the Institute of Our Lady of Mercy and individuals through a variety of fundraising attivities
and by monthly standing orders.
PLANS FOR FUTURE PERIODS
Trustees continue to rigorously evaluate and monitor all operational activities within the charity to ensure the most
effective and efficient organisational prdctice, thereby ensuring the most positive outcomes.
Supporting the work of the charity in the regions and thereby in the 1,500+ schools trained and registered, is always an
extremely important dimension of our annual planning, especially fn newly developed regions.
Training in bereavement and loss for new members of staff and in particular for those new to leadership roles in
registered schools is essential and is offered regularly. On%oing effective communication Is crucial.
All plans and targets relate directly to the five sections in our new Three-year Strdtegic Development Plan. (September
2024- August 2027)
GOVERNANCE
The Trustees will ensure dear direction and Complian￿ for the organisation in relation to
Charity Commission guidance over the next thr￿ years
Key Objectives: Ensure the Charty is'fit for purpose, and develop a roadmap for succession
planning
Attrdct new Trustees, review skills and develop the induction process
Review the role of patrons and increase their number
To review and update all employment policies, procedures and risk assessments to ensure the charity continues to
meet all ststutory requirements
Ongoing reviEw of carbon footprint
MANAGEMENT
The National Director, with the support of the Trustees, will oversee the effective management of the Charity through
the implementstion of the current Strategic Development Plan.
Key Objectives . Ensure the organisation is '￿t for purpose" and able to grow sustsinably via the following key areas:
Using the role of the National Director, with trust￿ support to oversee the effective management of the Charity
through the Implementstion of the current Strategic Devdopment Plan.
Continue to devdop the role of the Management Committe&
Sales and Marketing
Introduce and u* effectively Microsoft 365
Review and update resources induding training resources
Ensure the Resource Centre is operational
Support the work of Regional areas
Ensure effective training of RDS
FINANCE AND FUNDRAISING
The Trustees will encourage and suptX)rt members of the Finance committ￿ to tske all n￿SSary steps to further
financially secure the charity.
Page 8

RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31sr AUGusf 2024
Key Objectives: Ensure the Charity is complaint in all areas of the organisation and hdp it to
grow.
Compliance across all region&
Manage stock at the Resource Centre responsibility
Support the Bids, Grants and Fundraising working group
Centrali* Regional accounts
OPERATING MODEL
The Trustees will work closdy with the National Director and the National management committ￿ to devdop an
equitable, trdnsparent, coherent and ethlcal operating model of the Charity across all region&
Key Objectives: Devdop the reach of Rainlx)ws, increaslng its accessibility to schools and children
Tern￿ of Reference
Working with partners
Regional Structures Contrdcts
Website
EVALUATION, RESEARCH AND DEVELOPMENT
The Trust￿5 will support the findings of the ERD group
Key Objectives: Devdop the reach of Rainlx)ws, highlighting ts value and rdevance to schools and pupils via 3 key
areas:
Devdop academic links
Pilot and develop new Rainlx)w progrdmmes
Devdop Re￿rch into the value and impact Raintx)ws
RESPONSIBILrrIES OF THE TRusfEES
The trustees (who are also the directors of Rainbows Bereavement Suptx)rt Great Britsin for the purtK)ses of company
law) are resp)nsible for preparing the Trustees Annual Report and the financial ststements in accordance with applicable
law and United lfjngdom Accounting Standards (United Kingdom Generdlly AC￿pted Accounting Prdctice). Company law
requires the trustees to prepare financial ststements for each finanaal year which give a true and fair view of the state
of affairs of the charitable company and of the incoming resources and application of resources, induding the income
and expenditure, of the charitsble company for that period. In preparing these finanaal statements, the trustees are
requir￿ to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make Judg￿nents and estimates that are reasonable and prudent.
state whether applicable UK A£counting Stsndards have been followed, subject to any material departures
disdosed and explained in the firkinaal statements.
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the
charitsble company will continue in operation.
The trustees are responsible for keeping proper accounting records that disdose with reasonable a￿UraCY at any time
the finanaal tX)sition of the charitsble company and enable them to ensure that the finanaal statements comply with the
Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitsble company and hence
for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has b￿n prepared in accordance with the special provisions of Part 15 of the Companies Att 2006 relating to
small companies.
ON BEHALF OF THE BOARD:
Jan O'Neill
21st March 2025
Page 9

INDEPENDEKf EXAMINER'S REPORT TO THE TRusfEES OF
RAINBOWS BEREAVEMENT SUPPORT GB
I report to the charity trustees on my examination of the accounts of the Company for the year ￿ded
31st August 2024.
Responsibilities and basis of report
As the charity's trustees (and its directors for the purposes of company law) you are responsible for the preparation
of the accounts in accordance with the requirements of the Companies Att 2006 Clhe 2006 ACY?.
Having satisfied my*lf that the accounts of the Company are not required to be audited under Part 16 of the 2006
Att and are digible for indq)endent examination, I report in respect of my examination of your charivs accounts as
carried out under Section 145 of the Charities Act 2011 ('Ihe 2011 Act,?. In carrying out my examination I have
followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Att.
Independent Examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to bdieve:
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or
the accounts do not accord with those records. or
the accounts do not comply with the a￿oUntIng requirements of section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination; or
the accounts have not been prepared in accordance with the methods and prinaples of the Ststement of
Recommended Practice for accounting and reporting by charities [applicable to charities preparing their
accounts in accordan￿ with the financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS102).
I have no concerns and have come across no matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
RA. Prior, Fry FCIE DChA
WHPrior
Chartered Certified Accountants
Railway Court
Doncaster
DN4 5FB
Date: 21st March 2025
Page 10

RAINBOWS BEREAVEMENT SUPPORT GB
srATEMENT OF FINANCIAL AcrIvrrIES
FOR THE YEAR ENDED 31sr AUGusf 2024
2024
Unrestrirted
funds
2023
Totsl
funds
Notes
Income
Donations
Voluntsry income
31,822
14,737
Charitable Activities: Publications and training
50,990
46,173
Total Income
82012
60,910
Expenditure
Charitable activities
Publications and training
86,620
89,183
Total Expenditure
86,620
89,183
NEf (EXPENDrnJRE)
(3￿08)
(28,273)
RECONCIUATION OF FUNDS
Total funds browjht forward
91,234
119,507
TOTAL FUNDS CARRIED FORWARD
87rt26
91,234
The results for the year d￿1ve from continuing athvities and there are no gains or losses other than those shown atx)ve.
These notes form part of these finanaal statements
Page 11

RAINBOWS BEREAVEMENT SUPPORT GB
BALANCE SHEET
AT 31ST AUGusf 2024
2024
Unrestrirted
funds
2023
Totsl
funds
Notes
FIXED ASSErs
Tangible assets
CURRENT ASSErs
Stocks
Debtors
Cash at bank and in hand
34,493
3,808
53 637
33,533
1,921
66 855
91,938
102,309
CREDITORS
Amounts falling due within one year
(4,512)
(11,075)
NEf CURRENT ASSErs
87 426
91234
TOTAL ASSEfs LESS CURRENT UABILrrIES
87,426
91,234
NEf ASSErs
87 426
91234
FUNDS
Unrestritted funds
10
87 426
91234
TOTAL FUNDS
87 426
91234
The charitsble company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31st August 2024.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended
31st August 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:_
(a) ensuring that the charitsble company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006. and
(b) preparing finanaal statements which give a true and fair view of the state of affairs of the charitsble company as
at the end of each finanaal year and of Its surplus or defiat for each finanaal year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 rdating to financial statements so far as applicable to the charitable company.
These finanaal statements have b￿n prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The finanaal statanents were approved by the Board of Trustees on 21st March 2025 and were signed on its behalf by:
i..4. LecxLbl
T.L Leonard
J. O'Neill
These notes form part of these finanaal statements
Page 12

RAINBOWS BEREAVEMENT SUPPORT GB
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31sr AUGusf 2024
ACCOUNTING POLICIES
Accounting convention
The finanaal statements of the charitsble company have b￿n prepared in a(xordance with the Charities SORP
(FRS 102) "Accounting and Reporting by Charities . Ststement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic
of Irdand (FRS102)(effective January 2019)" Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial ststements
have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of financial Attivities once the charity has entitlement to the funds and
the amount can be quantified wlth reasonable accuracy.
Expenditure
Liabilities are recognised as expenditure as soon as there Is a legal or constructive obligation committing the
charity to tr￿t expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured rdiably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to attivities on a basis consistent with the u* of
resource&
Tangible fixed assets
Fixed assets at a cost of In excess of £1,000 are capitalised. Depreciation is provided at the following annual
rates in order to write off each asset over its estimated useful life.
Equipment- over 4 years
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
Taxation
The charity is exempt from corporation tax on its tharitsble activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the trustees.
Designated funds are unrestricted funds earmarked by the trust￿5 for a particular purtx)*.
Restritted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when spe(ified by the donor or when funds are raised for particular restricted purtx)ses.
Further explanation of the nature and purpose of each fund is included in the notes to the finanaal statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of finanaal activities on a straight line basis
over the period of the lease.
Pension costs and other post-retirement benefits
The charitsble company operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the charity. Contributions payable to the charitsble company's tEnsion scheme are
charged to the Ststement of Finanaal Attivities in the period to which they rdate.
VOLUNTARY INCOME
2024
2023
Donations (induding Gift Aid Tax fEcoverable)
Donation from Institute of Mercy
Donation from Sisters of Mercy Sunderland
Grant received- Nonnanby Charitsble Trust
13,822
3,000
5,000
10 000
11,737
3,000
31,822
14,737
Page 13

RAINBOWS BEREAVEMENT SUPPORT GB
NOTES TO THE FINANCIAL sfATEMENTS - coKfINUED
FOR THE YEAR ENDED 31sr AUGusf 2024
NEf INCOMING RESOURCES
Net resources are stated after charging:
2024
2023
Other operating leases
6,000
6,000
TRusfEES' REMUNERATION AND BENEFrrs
Travel expenses of £116 were reimbursed to one trust￿ during the year ended 31st August 2024 (2023 - £121).
No remuneration or other expenses has been paid to trust￿.
srAFF cosrs
2024
2023
Salaries
Number of stsff
No employ￿ receiv￿ remunerdtion of more than £60,000 during the year (2023 - None)
Page 14

RAINBOWS BEREAVEMENT SUPPORT GB
NOTES TO THE FINANCIAL sfATEMENTS - CONTINUED
FOR THE YEAR ENDED 31sr AUGusf 2024
TANGIBLE FIXED ASSErs
Equipment
COST
At 1st September 2023 and 31st August 2024
17,996
DEPRECIATION
At 1st septernb￿ 2023
Charge for year
17,996
At 31st August 2024
17,996
NEf BOOK VALUE
At 31st August 2024
At 31st August 2023
DEBTORS: AMouNfs FALLING DUE wrrHIN ONE YEAR
2024
2023
Trade debtors
Gift Aid Tax debtor
VAT Debtor
Prepayments
1,823
697
735
553
908
742
271
3008
1,921
CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade Creditors
VAT Creditor
PAYE Creditor
Accruals
260
7,967
98
382
3,870
3,010
4,512
11,075
Page 15

RAINBOWS BEREAVEMENT SUPPORT GB
NOTES TO THE FINANCIAL sfATEMENTS - COKllNUED
FOR THE YEAR ENDED 31sr AUGusf 2024
REIATED PARTY TRANSAcfioNS
The Company is under the control of the trustees.
10. MOVEMENT IN FUNDS
Net
movement in
funds
At 1.9.23
At 31.8.24
Unrestricted funds
General fund
Resource Development Fund
18,414
47,800
5.105
23,519
47000
Designated Funds:_
Rainbows Liverpool
Rainbows North West
Rainbows Scotland
Rainbows South Yorkshire
Rainbows West Yorkshire
Rainbows Humbertrees
Rainbows North East
Rainbows South West
Rainbows East Midlands
3,555
(2,436)
(2,910)
(3,030)
(1,225)
(1,212)
(1,574)
329
(410)
3,555
4,081
(123)
2,404
3,208
(166)
2,983
505
(340)
6,517
2,787
5,434
4,433
1,046
4,557
176
70
TOTAL FUNDS
91,234
(3,808)
87,426
Net movement in funds, induded in the atx)ve are as follows:
Income Expenditure
Transfer
Unrestricted funds
General fund
Resource Devdopment Fund
73,107
(73.480)
5.478
Designated funds:_
Rainbows Liverty)ol
Ralnbows North West
Rainbows Scotland
Rainbows South Yorkshire
Rainbows West Yorkshire
Rainbows Humberrrees
Rainbows North East
Rainbows South West
Rainbows East Midlands
3,555
1,240
125
547
315
1,187
1,286
(2,733)
(2,316)
(1,065)
(40)
(4,866)
(1,667)
(55)
(398)
(943)
(719)
(2,512)
(1,500)
2,467
(1,193)
1,066
(1,078)
TOTAL FUNDS
82 812
86 620)
The Resources Devdopment Fund represents funds designated by the Trust&s to be used to finan￿ stock and the
devdotxnent of nLw resources and initiatives.
The funds hdd for each Raintx)ws Region, whilst remaining unrestritted, have been designated for u* in each of
the &ablished regions for the same charitsble purFK)ses as the Gen￿al Fund, but in that locality.
Page 16