RAINBOWS BEREAVEMENT SUPPORT GB
COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS
For the Year Ended 31[st] August 2025
Company Registration Number 03231375
Charity Number 1058476
The principal objectives and activities of Rainbows Bereavement Support Great Britain:
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Raising awareness of the impact of bereavement and loss on children, young people and adults
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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)
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Offering practical, realistic and sensitive guidance to help schools ensure they have appropriate bereavement policies and procedures.
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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)
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Providing structured, developmentally appropriate peer support programmes for grieving children and young people aged 4 to 19
RAINBOWS BEREAVEMENT SUPPORT GB
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
| Page | |
|---|---|
| Contents Page | 1 |
| Reference and Administration Information | 2 |
| Report of the Trustees | 3 to 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12 to 15 |
RAINBOWS BEREAVEMENT SUPPORT GB
REFERENCE AND ADMINISTRATION INFORMATION FOR THE YEAR ENDED 31ST AUGUST 2025
| Registered Charity name | Rainbows Bereavement Support Great Britain |
|---|---|
| Charity number | 1058476 |
| Company registration number | 03231375 |
| Registered office | Rainbows Resource Centre |
| Hall Lane | |
| Maghull | |
| Liverpool | |
| L31 3DZ | |
| Trustees | Jan O’Neill (Chair) |
| Chris Hall (Vice Chair) | |
| Tony Leonard (Hon. Treasurer) | |
| Dr Sue Kay-Flowers | |
| Stephen Philip Harrison | |
| Rachel Molyneux | |
| Mark Taylor | |
| Company Secretary | Sue Wass |
| National Director | Sharon Melia-Craven |
| National Management Committee | Sharon Melia Craven |
| Sue Wass | |
| Denise Hegarty | |
| Theresa March | |
| Derek Kelly | |
| Sheila Kelly | |
| Brigida Martino | |
| Emily Stather | |
| Marie Seenan | |
| Independent Examiner | R.A. Prior, FCCA, FCIE, DChA |
| W.H. Prior | |
| Chartered Certified Accountants | |
| Railway Court, | |
| Doncaster | |
| DN4 5FB | |
| Bankers | HSBC Bank plc |
| High Street | |
| Rushden | |
| Northamptonshire | |
| NN10 0NP | |
| Solicitors | Brabners |
| Horton House | |
| Exchange Flags | |
| Liverpool | |
| L2 3YL |
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RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST AUGUST 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees have adopted the provisions of the Charities SORP (FRS 102) “Accounting and Reporting by Charities“.
Reference and Administrative details
Reference and administrative details are shown in the schedule of reference and administration information on page 2 of the financial statements.
Trustees
The trustees who served the charity during the period and as at the date of this report were as follows:-
Jan O’Neill (Chair)
Chris Hall (Vice Chair) Tony Leonard (Hon. Treasurer) Stephen Philip Harrison Dr Sue Kay-Flowers Rachel Molyneux Mark Taylor
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Organisation is a charitable company limited by guarantee, 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 charity on 4th October 1996. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
Recruitment and appointment of new trustees
Recruitment of trustees is by advertising by existing Trustees, members of the National Management Committee and the wider Rainbows family and from those with strategic expertise 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:-
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duties of trustees;
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familiarity with the charity's Memorandum & Articles and appropriate guidance from the Charity Commission;
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background to the organisation and its development in Great Britain;
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the current activities of the charity and how it is organised, structure and staffed, and the current and projected financial position;
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evaluation of the impact of Rainbows materials currently used in schools and other settings.
Risk management
The trustees actively review the major risks which the charity faces on a regular basis. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces and a formal risk register has been established. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors and systems are 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 delegate their powers to committees for specific tasks to be carried out. The Board of Trustees meets regularly to oversee the work of the Management Committee and Finance Committee who also meet regularly with specific members responsible for training, finance, fundraising and resources. There are a growing number of local geographical support groups responsible to and supported by the National Director.
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RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
Connected Parties
The Company is a connected party 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 Britain.
Objectives and Activities
The primary aim of Rainbows Bereavement Support GB is to offer support for children, young people and adults who have experienced bereavement and loss. We provide training based on current research and government recommendations to enable schools to provide structured, developmentally appropriate peer support interventions for children and young people.
Our aim is to support the emotional health, resilience and well-being of young people who have experienced significant loss and other Adverse Childhood Experiences (ACE) and to enable schools to create “safe spaces” and to provide Psychological First Aid.
Psychological First Aid principles are characterised by creating a space where people can.
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Feel safe, connected to others, calm and hopeful.
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Have access to social, physical and emotional support.
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Regain a sense of control by being able to help themselves.
We review our aims and objectives each year to ensure we remain focused on our stated purpose. 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 cycle and set ourselves annual targets.
We carry out our aims by providing materials and training to schools and other institutions who seek to work explicitly and in a structured way with children and young people who are experiencing bereavement and loss.
Our policies are regularly reviewed and now accessible on our website. https://rainbowsgb.org/
Founded in 1992, Rainbows Bereavement Support GB has provided training to over1,500 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 Britain, grieving a significant and often devastating loss in their lives, to be understood and supported appropriately.
Rainbows Offers
High quality training in bereavement and loss based on current research and current official guidelines relating to bereavement and loss and the role of schools in supporting young people’s mental health.
Practical, realistic and sensitive guidance for schools to review or develop their own bereavement policy.
Specific training for facilitators and coordinators of the Rainbows developmentally programmes.
On-going contact and support for all registered schools
Annual CPD for all Registered Directors (RDs)
Rainbows programmes provide an emotionally safe space for children, young people and adults to guide them through a significant loss in their lives by implementing a structured, developmentally appropriate peer support programme facilitated by trained staff. The participants meet in small groups for twelve to fourteen weekly sessions where they are supported to express and share their feelings.
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RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
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. Participants were found to benefit by having a trained, trusted adult who facilitates 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 positive impact. 91% of young people of all ages who have participated in the Rainbows 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 development of personal skills such as self-esteem, confidence, empathy, communication skills, social interaction and anger management. Staff also reported - an increase in young peoples’ academic performance and classroom participation. https://rainbowsgb.org/research documents/
Volunteers
The Company is partially dependent on the use of volunteers to assist in providing the training to schools. The training of these volunteers is provided by Rainbows GB.
ACHIEVEMENTS AND PERFORMANCE
The work of Rainbows Bereavement Support GB continues to be consolidated in schools that have facilitated the programmes for many years; feedback from children, young people, their parents and carers, and staff in schools is always extremely positive.
Many schools have reported very significant negative impacts relating to funding issues, with the need in some cases for staff redundancies. 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 deliver the programme. Schools have continued to state that they see clear benefits in running the Rainbows programmes but sometimes struggle to cover the delivery costs in terms of staffing.
In response to this we have reviewed our advice to schools given during initial training. We still recommend that two members of staff deliver the programmes where possible and would continue to see this as best practice. However, we also recognise 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 be required for these staff
Despite these difficulties we have trained 38 new schools and have had a focus on reaching out to existing schools to offer retraining. This is especially relevant in schools where there has been staff movement and new appointments. We have retrained 37 schools this year and view this as a positive development in the sustaining of the Rainbows programmes in schools across Great Britain. We have increased our retraining uptake by 100%, from 19 to 37 schools retrained.
The Charity is grateful to all those committed individuals at national, regional and local levels who do so much to assist the development of Rainbows Bereavement Support GB and therefore assist children and young people grieving a significant and often devastating loss in their lives.
Opportunities
Despite the significant 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 peer support programmes we have provided for over thirty years.
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RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
We will also offer a New Wellbeing Programme which has been trialled extensively and has been extremely well received.
Trustees are also committed to identifying further opportunities to maximise the Charity’s income through regular donations, sponsored activities, successful grant applications and broadening the roll out of the Rainbows Programmes beyond the normal school day.
Achievements
The trustees approved a Three-Year Strategic Development Plan (2024-2027) covering five discrete areas for the further consolidation and development of our work:
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Governance
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Finance
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Management
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Profile
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Evaluation, Research and Development
Copies of the Strategic Development Plan for 2024 - 2027 may be obtained from our National Director ,Sharon Melia Craven at sharon.rainbowsgb@btconnect.com
We have launched our new Logo. This has been achieved through a process of consultation with young people and the involvement of a professional development team.
We have appointed a new Regional Development worker for the North West.
We have updated our training materials.
For many years we have been supported in the delivery of our training into schools by a partnership with The Catholic Children’s Society, Westminster. Sadly this has now ceased. We are extremely grateful to the Catholic Children’s Society for their support in promoting our work over many years. We are now providing support into this region through our National Director and members of the management committee.
FINANCIAL REVIEW
Transactions and Financial Position
The surplus for the year was £260 (2024 – deficit £3,808). The charity benefited significantly from a “one-off” donation from the Diocese of Middlesbrough of £21,304.
All regional bank accounts have closed, leading to a saving in bank charges, and a more efficient management of the charity’s funds.
The trustees continue to review the current financial situation of the charity.
The Charity’s funds have been successfully applied to provide support and assistance to young people and adults who have lost a close relative or loved one through death, divorce or other adverse circumstance.
Reserves
It is the policy of the charity to maintain unrestricted funds not committed or invested in tangible fixed assets or stock of publications (which are both integral and not easily realisable), to a level which equates to 9 months’ unrestricted expenditure in order to provide sufficient cashflow for the charity’s operations, and its contractual obligations to employees, etc.
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RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
Principal 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 activities 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 practice, 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 in 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-going effective communication is crucial.
All plans and targets relate directly to the five sections in our new Three-Year Strategic Development Plan. (September 2024 – August 2027)
SPECIFIC PLANS FOR 2025 –2026 (September to August) Current
GOVERNANCE
The Trustees will ensure clear direction and compliance for the organisation in relation to Charity Commission guidance over the next three years
Key Objectives: Ensure the Charty is ‘fit for purpose’ and develop a roadmap for succession planning
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Attract new Trustees, review skills and develop the induction process
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Review the role of patrons and increase their number
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To review and update all employment policies, procedures and risk assessments to ensure the charity continues to meet all statutory requirements
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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 implementation of the current Strategic Development Plan.
Key Objectives : Ensure the organisation is “fit for purpose” and able to grow sustainably via the following key areas:
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Using the role of the National Director, with trustee support to oversee the effective management of the Charity through the implementation of the current Strategic Development Plan.
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Continue to develop the role of the Management Committee.
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Sales and Marketing
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Introduce and use effectively Microsoft 365
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Review and update resources including training resources
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Ensure the Resource Centre is operational
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Support the work of Regional areas
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Ensure effective training of RDs
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RAINBOWS BEREAVEMENT SUPPORT GB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
FINANCE AND FUNDRAISING
The Trustees will encourage and support members of the Finance Committee to take all necessary steps to further financially secure the charity.
Key Objectives: Ensure the Charity is complaint in all areas of the organisation and help it to grow.
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Compliance across all regions.
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Manage stock at the Resource Centre responsibility
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Support the Bids, Grants and Fundraising working group
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Centralise Regional accounts
OPERATING MODEL
The Trustees will work closely with the National Director and the National management Committee to develop an equitable, transparent, coherent and ethical operating model of the Charity across all regions.
Key Objectives: Develop the reach of Rainbows, increasing its accessibility to schools and children
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Terms of Reference
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Working with partners
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Regional Structures Contracts
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Website
EVALUATION, RESEARCH AND DEVELOPMENT
The Trustees will support the findings of the ERD group
Key Objectives: Develop the reach of Rainbows, highlighting its value and relevance to schools and pupils via 3 key areas:
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Develop academic links
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Evaluate new Well Being programmes
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Develop Research into the value and impact Rainbows
RESPONSIBILITIES OF THE TRUSTEES
The trustees (who are also the directors of Rainbows Bereavement Support Great Britain for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial 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, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
20[th] March 2026
ON BEHALF OF THE BOARD : Jan O’Neill
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RAINBOWS BEREAVEMENT SUPPORT GB
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2025.
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 Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under Section 145 of the Charities Act 2011 (“the 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 Act.
Independent Examiner's 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 believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting 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
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance 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.
R.A. Prior, FCCA, FCIE, DChA W H Prior Chartered Certified Accountants Railway Court Doncaster DN4 5FB
Date: 20[th] March 2026
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RAINBOWS BEREAVEMENT SUPPORT GB
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| 2025 Unrestricted funds Notes £ Income Donations Voluntary income 2 45,825 Charitable Activities: Publications and training 46,718 Total Income 92,543 Expenditure Charitable activities Publications and training 92,283 Total Expenditure 92,283 NET INCOME/(EXPENDITURE) 260 RECONCILIATION OF FUNDS Total funds brought forward 87,426 TOTAL FUNDS CARRIED FORWARD 87,686 |
2024 Total funds £ 31,822 50,990 82,812 86,620 86,620 (3,808) 91,234 87,426 |
|---|---|
The results for the year derive from continuing activities and there are no gains or losses other than those shown above.
These notes form part of these financial statements
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RAINBOWS BEREAVEMENT SUPPORT GB
BALANCE SHEET AT 31ST AUGUST 2025
| 2025 Unrestricted funds Notes £ FIXED ASSETS Tangible assets 6 - CURRENT ASSETS Stocks 33,471 Debtors 7 2,407 Cash at bank and in hand 56,129 92,007 CREDITORS Amounts falling due within one year 8 (4,321) NET CURRENT ASSETS 87,686 TOTAL ASSETS LESS CURRENT LIABILITIES 87,686 NET ASSETS 87,686 FUNDS 10 Unrestricted funds 87,686 TOTAL FUNDS 87,686 |
2024 Total funds £ - 34,493 3,808 53,637 91,938 (4,512) 87,426 87,426 87,426 87,426 87,426 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:-
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006; and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees on 20[th ] March 2026 and were signed on its behalf by:
J. O’Neill
T.A. Leonard
These notes form part of these financial statements
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RAINBOWS BEREAVEMENT SUPPORT GB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES
Accounting convention
The financial statements of the charitable company have been prepared in accordance with the Charities SORP (FRS 102) “Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (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 statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds and the amount can be quantified with reasonable accuracy.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 activities on a basis consistent with the use of resources.
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 charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are unrestricted funds earmarked by the trustees for a particular purpose.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. VOLUNTARY INCOME
Donations (including Gift Aid Tax recoverable) Donation from Institute of Mercy Donation from Sisters of Mercy Sunderland Donation from Diocese of Middlesbrough Grant received- Normanby Charitable Trust |
2025 £ 21,521 3,000 - 21,304 - 45,825 |
2024 £ 13,822 3,000 5,000 - 10,000 31,822 |
|---|---|---|
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RAINBOWS BEREAVEMENT SUPPORT GB
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2025
3. NET INCOMING RESOURCES
Net resources are stated after charging:
| Other operating leases | 2025 £ 6,000 |
2024 £ 6,000 |
|---|---|---|
4. TRUSTEES' REMUNERATION AND BENEFITS
Travel expenses of £226 were reimbursed to one trustee during the year ended 31[st] August 2025 (2024 - £116). No remuneration or other expenses has been paid to trustees.
5. STAFF COSTS
| Salaries Number of staff |
2025 £ 42,651 7 |
2024 £ 44,022 |
|---|---|---|
| 7 |
No employee received remuneration of more than £60,000 during the year (2024 – None)
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RAINBOWS BEREAVEMENT SUPPORT GB
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2025
6. TANGIBLE FIXED ASSETS
| COST At 1st September 2024 and 31st August 2025 DEPRECIATION At 1st September 2024 Charge for year At 31st August 2025 NET BOOK VALUE At 31st August 2025 At 31st August 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Gift Aid Tax debtor VAT Debtor Prepayments CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade Creditors PAYE Creditor Accruals |
Equipment £ 17,996 17,996 - 17,996 - - 2025 2024 £ £ 690 696 732 289 1,823 697 735 553 2,407 3,808 2025 2024 £ £ 336 - 3,985 260 382 3,870 4,321 4,512 |
|---|---|
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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RAINBOWS BEREAVEMENT SUPPORT GB
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2025
9. RELATED PARTY TRANSACTIONS
The Company is under the control of the trustees.
10. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| movement in | |||
| At 1.9.24 | funds | At 31.8.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 23,519 | 8,102 | 31,621 |
| Resource Development Fund | 47,800 | - | 47,800 |
| Designated Funds:- | |||
| Rainbows Liverpool | 3,555 | (1,708) | 1,847 |
| Rainbows North West | 4,081 | (1,581) | 2,500 |
| Rainbows Scotland | (123) | (2,092) |
(2,215) |
| Rainbows South Yorkshire | 2,404 | 759 | 3,163 |
| Rainbows West Yorkshire | 3,208 | 475 | 3,683 |
| Rainbows Humber/Tees | (166) | (1,195) |
(1,361) |
| Rainbows North East | 2,983 | (1,843) | 1,140 |
| Rainbows South West | 505 | - | 505 |
| Rainbows East Midlands | (340) | (657) |
(997) |
| TOTAL FUNDS | 87,426 | 260 | 87,686 |
| Net movement in funds, included in the above are as follows: | |||
| Income | Expenditure | Transfer | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 92,246 | (78,665) | (5,49) |
| Resource Development Fund | - | - | - |
| Designated funds:- | |||
| Rainbows Liverpool | - | (175) |
(1,533) |
| Rainbows North West | - | (2,328) |
747 |
| Rainbows Scotland | - | (2,842) | 750 |
| Rainbows South Yorkshire | 297 | (143) |
605 |
| Rainbows West Yorkshire | - | (25) | 500 |
| Rainbows Humber/Tees |
- | (2,811) | 1,616 |
| Rainbows North East | - | (2,198) | 355 |
| Rainbows South West | - | - | - |
| Rainbows East Midlands |
- | (3,096) | 2,439 |
| TOTAL FUNDS | 92,543 | **(92,283) ** | - |
The Resources Development Fund represents funds designated by the Trustees to be used to finance stock and the development of new resources and initiatives.
The funds held for each Rainbows Region, whilst remaining unrestricted, have been designated for use in each of the established regions for the same charitable purposes as the General Fund, but in that locality.
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