REGISTERED COMPANY MUMBER: 02558035 (England and W#les> REGISTERED CHARITY NUMBER: 1078182 c6 Re rtof Financial mants for the Year End 30 for Ralnbow Da Nurn Paul Taylor Chartered Accountants 22 Middleton Street Wymondham Norfolk NR180AD Contents ofthe Financial Ststoments f r th Year End mb Pag• Report of thè Yrust•ès Ind•p•ndent Examin•¢8 Report Staternent of Financial ActlvltSes Balance Sh¢ot Note8 to the Flnancial Stst¢m9nts 5 to 10 Detalled Statement of Flnanclal A¢tlviti95 Rainb w Da Nurse Llmited RÈ rt of thg Trustees for tho Year Ended 30 No mb•r 2023 The Iruslees who are also dire¢tcn of tho Charity for the purp05e8 Of the Companies Act 2ThJ6, p￿sent theor feport ￿th the finanaal slalements of Ihg diarity for the yeaT ended 30 Novernber 2023. The trustees have adopted the prowsions of Accounting and Reporting by Charitses.. Stalemenl of Recommended Practice applicable to charities preparing their accounts in accordance wlh the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng do¢ument The charity 13 controlled by its governiny document, a deed of Iru$l. and con81itutes a limited compony. limi¢od by guarantee, as defined by the Comp￿leS Act 2006. REFERENCE AND ADMINISTIiATIVE DETAILS Reglstered Company nurnber 02558035 (England 8t￿ Wales) Reglstered Charlty number 1078182 Regl8tered offlce Love Road Lowesloft Suffolk NR32 2NY Trustoes JDHAII M$ P Jacobs Company ￿¢rOtary Mrs S Cole Independent Examin•r Paul Taylor Chartered Accnuntants 22 Middleton Street Wymondham NorfoSk NR180AD Approved by order of th aid oflwstees on 7 May 2024 8nd signed on its behalf by.. J D Hall- Trustee Page 1 Inde ndent Examlnee8 Re Rainbow Da Nurse Limitfrd rt to th• Trustoeg af Independent exomlnerfs rgport to tho trusteeB of Rainbow Day Nursery Limitad I'lhe Company'l report to the charity truslees on my axamination of the ￿eD￿nts of the Company for the year ended 30 Novembor 2023. Responslbllities and basls of report As the ¢haritWs trustees of Ihe Company (and also its directors for the purposès of company lawl you are responsible lor the preparation ofthe accounts in accord8rtc* wilh the requirements of th6 Companies Act 20Cfj I'the 20C6 Acri. Having satisfied myseff that the accounts ofthe Company arè not required lo be audited under Part 16 of the 2006 Act and arè eligible for indèpendent examinalion, I report in resped of my ex8mination of YOUT tharity's accounts as carried OLrt under Section 145 of the Charities Act 2011 {Ihe 2011 Act'l. In carryino out my txamin8tion I have followed the Directions given by the Charity Commission under Sects'on 145(5} (bl ol the 2011 Act. Indopend•nt èxamlnerfs statgm¥nt Since your charl￿5 gtoss income exceeded £250.IJOO your examiner must be a mern￿r of a listed body. l Can confim) that l am qualifi￿ to undertak& the examinalion because l am 8 member of the Ins16tute of Chartered Accountants In England and Walés. which is one of thè listed bodies. I have Completed rny ex8mination. I confirm thot no m8tter8 have come to my attenlictin in C￿nnecti￿ with the ex8mination giving me cause lo beI￿ve-. accounling re20rds were not kept In resp8Ct ofthg Company as required by S•¢lion 386 of the 2006 Act., or the 8ccounts do nol ac￿rd with those records., or the 8WOLtnts do not comply with the accounting requirements of Se¢bon 398 of the 2006 Aci other than gny requirement that the accounts give ¥ and faif whith is not a matter oonsidered a8 P8rt of an independenl examination.. or thè acwjnts have Not been prepared In accordanc8 wilh the mèthods and principles ol the Slalement ol Recommended Practic8 for accDunling and reportin9 by dh8ribes (applicable lo charities preparing their accounts in accord8nce with the Finanual Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)). I have no concerrbs and have come across no oiher matters in ctsnnedion with the ex8min8lion lo which attention Should be drawn in this report in order lo en8ble a proper understsnding of the accounts lo bg reached. Paul Taylor Paul TayloT Ch8rtèrèd Accountants 22 Middleton Street Wymondham Norfolk NR180AD 7 May 2024 Page Z Rainbow Da Nur88 Limited 30.11.23 Tol81 funds 30.11.22 Total funds Unrestricaed Restricted funds Notes INCOME AND ENDOWMENTS FROM Don*ions and legacies 135 {1} 134 Charitablg actlvFtFos Enhancèment, development and education of chlldren prIMa￿lY under School age 424,506 424.686 376,359 Other trading activitks Investment Income 3,286 331 3,286 331 4.350 Total 428.258 179 428,437 380,746 EXPENDITURE ON Charitsble activitigs Enhancernent, development and educatK*n ot ¢hildien primarily under school ag& 427,890 180 428.070 381.351 NET INCOMEIIEXPENDITURE 368 {1} 367 {605} RECONCILIATION OF FUNDS To181 fund8 bTought forward 16,4B1 3.657 20.138 20,743 TOTAL FUNDS CARRIED FORWARD 16.849 20,505 20,138 The notes form part ofthese finanoal statèmènts Page 3 RaInb¢￿ Oa NY￿e Lim Bala 30.11.23 Total funds 30.11.22 Totsl funds Un￿striCted fund Resthded fvnds Notes FIXED ASSETS Tangible assets 9.085 9.965 10.075 CURRENT ASSETS Debtors Cash at bank in hand 8.1 64.795 8,196 70,676 13,375 81,714 .881 72,991 5,881 78,872 95,089 CREDITORS Amounts fallÈng due wlhln one year 150.228) 13,1041 {53,332) 160,026) NET CURRENT ASSErs 22,763 2,777 25,540 35,063 TOTAL ASSETS LESS CURRENT LIABILITIES 31,848 3,657 35,505 45.138 CREDITORS Amounls falling due after MO￿ than one year {15.000) 115,0001 (25,0001 NET ASSETS 16,848 3.657 20.505 20,138 FUNDS Unrestticted lunds Re8lri¢te(I funds 13 16,848 3.657 16,481 3,657 TOTAL FUNDS 20.505 20,138 The charitable Company is entitled to exemption from audit under Section 477 of the Con4>anS&s Ad 2006 for the year ended 30 November 2023. The members have nol r8qLiired the oNnpany to obtain an audlt of its finaniial Statements for t￿ year ended 30 November 2023 in aCCordar￿e with Sèction 476 of the coff￿anIeS Acl 2006. Thetrustees acknowledge their responsibililies for 181 ansuring that the charitable company keeps accounling records that conwly with Sectlon8 386 and 387 of the Companies Act 20C6 and preparing financjal stalem?nls which give a tru* and fair view of the State of aff8ir8 of the charitable o)mpany as al the énd of each financial year and of its surplus or deflcil for each financial year in accordance with tha requiiefflents of Sec14on$ 394 and 395 artd which olherwTrse comply Mth the requirements ol the Companie8 Alt 201￿ rdating lo financbal statements, $0 far as appli(3blo to the tharitsble company. The$& financial statements have b8en prepared in accordance with the provisK)n$ opplicable lo charitsblg companies Subject to the small ¢ompanie8 regime. re approved by the Board of Twstees arvj aulhorise(I for i5suÈ on 7 May 2￿24 and wè Ib) The f￿ancIal statements w signed on ils behaw by.. J D Hall- Trusta8 The Th)les form part ofthese financial statements Page 4 Rainbow Da Nurse Limitèd Notes to thg Financial Ststgments for thg Year Ended 30 November 202 ACCOUNTING POUCIES Basis of prnparlng th• financial 8tst•ment8 Thè fin3n¢ial statements of thg charitsble company. which is a public benefit entity under FRS 102. have been prepaTed in accordance wlh the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Re¢omm8nded Pr8dice applicab￿ to charities preparing their accounts in accordance wlh th8 Financ•81 R•ptsrting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 20191., Financial Reportin9 Standard 102'The FIna￿la1 Reporting Standard appluble in the UK and Rèpublic of I￿land, and the Companies Acl 2006. The financial statements have been prepared under Ihe historical cost convention. Income All income is r8cognised in the Statement of Finan¢i81 ActNitiés once the charity has entitlement lo the funds, It is probab￿ that the income will be receNed and the amount f*n be measur8d reliably. Exp•nditurè Liabilities are recognised as expenditure as Soon a$ there is a legal or constwctive obligation committiffj the tharity lo Ih8t expenditure, it is probablé that a transfer of economic benefits will be required in ssttlément and the amount of the obligaliM Can be rneasu￿d reliabty. Expenditure is accounted foi on an a(vua18 basis an has been Glassifie(J under h¢adings Ihal aggregate all cost ￿￿#ted to thè category. Wher8 costs cannot b& directly altributed to Particular headings they have been allocated lo actiVTbe$ on 8 basis consistent wth the use of resources. T¥￿￿ble fixod ¥88ets Depreaation is wovidod at the following annual ￿leS in otder to write off •ach ass8t owr its eslimaled usef lrfè. Plant and machinery Fixturès and fittings Computer equipment 15% on reducing balance 100/0 on cost 25°k on feducing balance Taxatlon The charity is exempt from cOrporat￿n tax on its ch￿l￿ble octivities. Fund aeeountlng Unrestricted funds can be used in 8¢¢ordan(* Mth the tharitable obje¢twe8 at the discretion of the Irusl888. Reslri¢ted fijnds ean onty be used for particular restricted pu￿88$ wlhin the objects of the charity- ReStricI￿n$ arise when sp￿rIed by the donor or when funds are r8lse(I for p8rtlcul8r rg$lrl¢ie