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2025-08-31-accounts

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

CHARITY NUMBER: 1096603 COMPANY NUMBER: 04465743

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

(Company limited by guarantee and not having a share capital)

LEGAL AND ADMINISTRATIVE INFORMATION

Registered Charity Number

1096603

Company number

4465743

Trustees

P Sams (Chairman) J Natt (Treasurer) (resigned 11/02/2025) E McCann (appointed 03/09/2025) K Briscoe I Grant S Bayford J Syvret M Taylor

Operations Director

R Ives

Registered Office & Principal Address

The Bradbury Building Palmerston Drive Fareham Hampshire PO14 1BJ

Auditors

Knight Goodhead Limited 7 Bournemouth Road Chandler's Ford Eastleigh Hampshire SO53 3DA

Day to Day Bankers

HSBC Bank plc 55 Above Bar Street Southampton SO14 7DZ

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

(Company limited by guarantee and not having a share capital)

CONTENTS

Page
Trustees' Report (Including Statement of Trustees' Responsibilities) 1
Independent Auditor's Report 25
Statement of Financial Activities 28
Balance Sheet 29
Cash Flow Statement 30
Notes to the Accounts 31

The Centre www.rainbowcentre.org 1£6 l£fjLV icfjLT Annual Report 2024-2025 JONI q¢

CEO Overview & Introduction

I had the pleasure of joining The Rainbow Centre for Conductive Education as the Chief Executive Officer in November 2024, stepping into this role has been an honour. My first year has been focused on strengthening the foundations to enable our service to grow, allowing the excellent work of our service team to be expanded and reinforced for generations to come.

Since my appointment, I have been streamlining our services to ensure they are efficient, sustainable and effective. Addressing the needs of the children, adults and families we support. Through this streamlining, I have reviewed and refined all operations within the organisation, particularly, our retail operations and service delivery, helping ensure that every part of the organisation contributes meaningfully to our mission and goals. Through this streamlining, I have placed a clear priority on the most important aspects of our service, and formulated a sustainable structure on which to base our growth.

A key priority has been building strong, trusting relationships across our community. I have spent time getting to know the children and adults who attend the Centre, as well as their parents, carers and the wider network of supporters who make our work possible. Their insight, resilience, and commitment continue to shape my understanding of what The Rainbow Centre means to so many. I have also had the opportunity to welcome leaders in both local and national government into the centre, with notable visits from the Mayor of Fareham and local MPs. Through gaining a relationship with those in government, I have increased the profile of the Centre and fostered a valuable relationship with those who can make a real difference in our operations.

As we look ahead, I am committed to leading the organisation with clarity, compassion and ambition. Working alongside the staff and wider community of the centre, I will ensure that we continue to deliver high-quality Conductive Education and support for everyone who relies on us.

Rachael Ives CEO.

Children’s Services

During the 2025 reporting period, the Children’s Service continued to experience significant growth in demand for Conductive Education provision, with services operating at or near full capacity throughout the year. Across the whole service, including Holiday Club provision, a total of 70 children accessed support. We received 25 new enquiries, facilitated 23 visits, completed 5 assessments and welcomed 4 new starters into the programme. Early Intervention and Nursery & School Booster groups remained fully subscribed throughout the year, highlighting the increasing demand for specialist early years and school-age Conductive Education services.

To respond to increasing numbers of children under three years old, we expanded our Early Intervention and by April 2025, two Early Intervention consultation groups were operating weekly, allowing us to support more families at an earlier stage in their child’s development. These personalised sessions have proved particularly valuable for babies and young children with motor impairments, neurological conditions and developmental delay.

Our Holiday Club provision remained extremely popular, with October, February, April and May programmes all operating at full capacity and waiting lists recorded for several sessions. The February Holiday Club successfully operated under a new incentive scheme supported by Hampshire County Council Short Breaks Funding, enabling increased accessibility for families. While demand remains high, staffing the Holiday Club continues to present challenges. In response, we are investing strategically in developing our own workforce internally.

Children’s Services

A key achievement this year has been the continued success in securing Conductive Education provision within Education, Health and Care Plans (EHCPs), strengthening both long-term sustainability and access to specialist provision for children and families. We continue to work closely with families and local authorities to ensure Conductive Education is appropriately recognised within statutory provision.

The quality and impact of the service continue to be reflected in positive developmental outcomes and family feedback. Across the academic year, the majority of children achieved or made measurable progress towards their individual targets through specialist targeted support. Parent satisfaction remains exceptionally high, with 98% of families reporting they were “very satisfied” with the Conductive

Education provision their child receives. Families consistently highlighted the welcoming environment, the expertise of staff and the positive developmental progress seen both within sessions and at home.

Overall, the Children’s Service continued to grow in reach, quality and impact. Despite increasing demand, the team has remained committed to delivering a high-quality, family-centred Conductive Education provision that enables children to develop independence, confidence and functional skills within a supportive and nurturing environment.

Children’s Services

Case study - Fin’s Adventures at Rainbow

“Fin came into my heart leaving his footprints there and I am never going to be the same.” - Conductive Educator

Fin has a rare genetic condition called Pontocerebellar Hypoplasia Type 2a, which is characterised by an underdeveloped cerebellum and brainstem. He is also registered blind, although he is able to perceive very close objects or bright lights. In addition, Fin has epilepsy and feeding difficulties, and is therefore supported by a gastrostomy button.

One of Fin’s greatest challenges is dystonia, which affects his entire body. Although it varies in intensity, it is constant, impacting every muscle and giving him very little respite.

Fin’s journey with The Rainbow Centre began in 2018, when he was two years old, attending one of our Early Intervention groups. He started learning alongside his mum, Kate, who participated in the sessions with him.

As Conductive Education proved beneficial, they decided to continue their journey. After turning three, Fin progressed to one of the Nursery groups, where he attended sessions until 2020, when he started school.

Children’s Services

In 2024, Fin returned to The Rainbow Centre and following his reassessment, began attending fortnightly Saturday Clubs from September, as well as Holiday Clubs. Three other children join Fin at the Saturday Club, along with their parents or carers, supported by a conductor and assistants.

Fin’s determination is inspiring, no matter how long it takes, he works hard to gain control over his movements, whether pressing a switch or reaching for a toy he enjoys.

We are delighted to be part of Fin’s development and are excited to continue watching him learn and grow.

Currently, Fin is practising controlling his hand movements while sitting fully supported, enabling him to communicate more effectively and engage more fully in play and object exploration. He is also learning to maintain a range of positions, including supported standing with gaiters, as well as four-point and high kneeling positions.

More recently, Fin has begun developing his independent walking skills using a walker. The Mustang walker provides full support at his shoulders and hips, allowing him to focus on his legs and initiate steps independently. Fin continually shows us the importance of consistency, determination, and never giving up.

Adults Services

The Adult Service has continued to grow steadily over the past year, strengthening its reputation, expanding partnerships and welcoming an increasing number of participants. Between September 2024 and March 2025, participant numbers rose by 24%, with most groups now running at full capacity. Interest from the Parkinson’s, Stroke, and MS communities has remained consistently strong and the service continues to offer a wide range of weekly and fortnightly groups, including Stroke, Adult Cerebral Palsy, Mixed Ability sessions for those with MS and Ataxia and six dedicated Parkinson’s groups. Four individual sessions also remain in place for participants whose needs are best met outside a group environment.

A more structured approach to development and promotion has begun to take shape. The service has increased its visibility through enhanced social media activity, including participant video interviews and new promotional leaflets which have been produced for distribution across community settings. We have recently introduced a free introductory course, referral incentives and are looking into the possibility of new outreach projects to support participant recruitment and raise awareness of the benefits of Conductive Education for adults.

Partnerships have played a significant role in the service’s progress this year. Engagement with Rowans Living Well has opened up opportunities for collaboration and potential funding, while ongoing discussions with Home Instead

have included session observations and shared learning.

Adults Services

Parkinson’s branches have continued to offer strong support, including funding for up to ten participants and the service has also strengthened relationships with the stroke and multiple sclerosis branches through visits, talks and session observations. Additional community connections have been developed with the Solent Mobility Centre, which has supported workshop participation and a donation scheme. In addition, the Rapid Relief Team supported the Adult Service summer party by providing BBQ food and hot and cold drinks to participants and their families. These partnerships have broadened the service’s profile and created valuable new pathways for participant recruitment.

Alongside core delivery, the service has continued to offer additional activities that enrich the participant experience. Monthly dance therapy sessions have remained popular, with funding secured until the end of the academic year. Christmas carol sessions organised by the Adult Service staff were warmly received by participants and families.

Operationally, preparations have been made for changes to session times and fee ‑ policies from September 2025 to ensure long term sustainability.

Looking ahead, the strategic priorities for the Adult Service focus on strengthening staffing and expanding marketing efforts to create a greater community presence. Building on existing partnerships will be essential in order to increase referrals and raise awareness, while continued development of new projects and funding opportunities will support the service’s ‑ long term growth.

Adults Services

Case Study: Keith’s Conductive Education Journey with The Rainbow Centre

Background

Keith experienced a brain haemorrhage in August 2019, resulting in a severe stroke that affected the right side of his body. Following emergency surgery, he woke unable to move, speak, or recall the events leading up to his hospitalisation. His early prognosis was uncertain and the impact on his mobility and communication was profound.

Initial Rehabilitation

Keith spent three months in intensive rehabilitation, including: Physiotherapy, Speech therapy, Occupational therapy and Hydrotherapy It took the full three months before any movement or communication began to return, marking the start of a long and determined recovery journey.

Referral to The Rainbow Centre

Keith’s consultant at the Snowdon Neurological Rehabilitation Ward in Southampton recommended The Rainbow Centre as a next step to continue his progress. He attended an initial assessment on 12 January 2022, where we identified Conductive Education as a suitable approach to further develop his independence.

Adults Services

Since joining, Keith has attended weekly Conductive Education sessions, where he has:

The structured, holistic nature of the programme has enabled Keith to make steady, meaningful progress long after his initial hospital rehabilitation ended.

Keith continues to develop the abilities necessary for daily life, demonstrating increased independence and resilience. His journey highlights the long‑term value and the transformative impact of Conductive Education for stroke survivors.

Here is what Keith’s partner, Angela, has to say:

“Before we came here, we had never heard of The Rainbow Centre; it was recommended by our Consultant at the Snowdon Neurological Rehabilitation Ward in Southampton.

At first, we were both very sceptical to go anywhere because Keith was very withdrawn, and was scared to leave the house, as he had quite a severe speech and cognitive impairment and limited mobility. He was worried to meet people, even his family and friends, as he was afraid that they would not understand him and he would not be able to follow the conversation, as he found it difficult to process information and follow instructions. He was totally dependent on me, and I was fearful to leave him anywhere.

Our lives were turned upside down when Keith had his brain haemorrhage. Before that, Keith was very independent, he had an extremely active life teaching Taekwondo, he was a very skilful kite-surfer, a brilliant dancer, a keen photographer, enjoyed long walks and was a very talented artist. He loved chatting to people, making people laugh and had a great sense of humour. He lost everything.

Adults Services

Initially, Keith did not want to go to The Rainbow Centre or anywhere and we kept putting it off until our second hospital appointment when the Consultant asked if we had tried The Rainbow Centre. Eventually, I persuaded Keith to give it a go.

I was happy to meet the friendly team and that he was accepted on the programme but had no idea what to expect or how this would help him.

Over the course of a few weeks and months, he got more and more comfortable coming into The Rainbow Centre. He was enjoying the exercises; felt he was able to achieve something and was able to join in with the rest of the group. He was more relaxed and became fond of the group, getting to know the friendly, caring staff.

I could see he was happier and more confident, which has been very positive in both of our lives. He was able to do more things himself,

not so scared all the time and I could see some of his personality was back. It gives me great confidence to leave him and have a little time to myself.

He now loves coming to The Rainbow Centre and it is something he looks forward to every week.

A big thank you to everyone.”

Keith and Angela

Fundraising

This year has been one of renewed energy, deeper collaboration and remarkable generosity across our entire Rainbow community. Our focus on building new partnerships, strengthening existing relationships and empowering families and carers to take an active role in fundraising has transformed both the scale and the spirit of our efforts.

The result is a year defined by creativity, commitment and collective impact. One in which families, organisations, volunteers and supporters have come together to ensure that children and adults at the Rainbow Centre continue to receive life‑changing Conductive Education.

‑ Family Led Fundraising & Community Challenges

Our families and their networks have been at the heart of this year’s fundraising success. By offering new incentives and encouraging direct involvement, we saw an extraordinary variety of challenge events organised independently by parents, carers, and friends of the Centre.

These efforts funded 24 free sessions for the children we support - an achievement that reflects both the determination of our families and the strength of our community.

Fundraising

Community Events included:

Many parents also stepped forward to volunteer at the Centre and at events, strengthening the connection between families and the services they help sustain.

Growing Partnerships: Charity of the Year

This year saw a significant rise in organisations selecting the Rainbow Centre as their Charity of the Year , including several schools - an important development in raising awareness among younger generations.

We are deeply grateful to the following partners for their tireless fundraising and volunteering support:

Cams Hall Golf Club • Wickham Golf Club • Guardian Angels • Portsmouth Water • Fareham Job Centre • Chilworth Manor • EDP Group • Red Lion Fareham • B&Q Segensworth • HM Revenue & Customs Cosham • Solent Mobility • Whitestone Dance Academy • Oakwood School • Fair Oak School • MACE Group • OSB Group • Portsmouth Freemasons • Play Away Day Nursery Southampton • St Columba School Fareham • Third Portchester Scout Group

Their support has strengthened our visibility, expanded our networks and enabled us to deliver more for our participants.

Fundraising

Gifts in Kind: Strengthening Our Foundations

The generosity of local businesses and community groups has been instrumental in helping us run events, enhance our facilities and create joyful experiences for our participants. This year’s gifts in kind were provided by:

Zurich • Medilaw • Dunelm • Guardian Angels • Hambrooks • B&Q • Men’s Shed • Beaver Tool Hire • Lead Forensics • SMR • Rapid Relief Team • Rotary Club • Meon Valley Lions • HMS Sultan

These contributions have enriched our environment, supported our events and helped us create memorable experiences for the people we serve.

Community Events: A Year of Participation and Growth

Our community events programme continued to expand, with a strong emphasis on collaboration with partner organisations and offering more ‑ challenge based opportunities for families and supporters.

Highlights included:

These events not only raised vital funds but also strengthened our visibility and community connections.

Fundraising

Trusts & Grants

Trust and grant fundraising remains one of the most effective ways to secure sustainable income. This year, we raised over £145,000 through successful applications - funding that directly supports our core services and long‑term stability.

Charity Shops: Adapting to a Changing High Street

The retail landscape continues to shift, with high street footfall declining and online competition increasing. Since 2021, shop income has fallen while operating costs have risen, reducing overall profitability.

Our Milton shop remains the strongest performer, consistently generating substantial profit. In response to ongoing challenges, we made the strategic decision to consolidate staffing by moving the Fareham team to Milton to support growth and strengthen operations.

To diversify revenue and reduce pressure on shop staff, we launched a new Vinted account - managed by the Fundraising Team - to replace our previous eBay platform. This has streamlined online sales and created new opportunities for income generation.

Legacies

We are honoured to have received over £300,000 in legacy gifts this year. These meaningful contributions ensure that we can continue offering services to both children and adults. We remain grateful to every individual and family who chooses to support the Rainbow Centre in this lasting way.

Fundraising

Marketing & Media

Our communications strategy has focused on increasing visibility and engagement by highlighting the people who make the Rainbow Centre special - our participants, staff, volunteers and families.

This year we achieved:

These improvements have strengthened our brand, broadened our reach and supported our fundraising efforts.

Mobile Payment Innovation

To improve efficiency at community events, we transitioned to Teya, an app‑based payment system that allows multiple staff and volunteers to process payments securely from work or personal phones. This has made taking donations simpler, faster and more flexible.

Looking Ahead

This year has demonstrated the extraordinary power of community. From families organising their own challenge events to businesses donating time, expertise and resources - every act of generosity has helped us deliver life‑changing support to children and adults with neurological conditions.

As we look to the year ahead, we remain committed to strengthening partnerships, expanding fundraising opportunities and ensuring that every pound raised continues to make a meaningful difference.

Key Financials

----- Start of picture text -----
Income £ Expenditure £
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Income £ £ Expenditure £
Trusts and Grants Unrestricted £13,423 Salaries (Excluding Shop Staff) £573,034
Restricted Funds £131,916
Shop Costs £213,733
Community £106,645
Events & Fundraising Costs £15,213
Corporate £27,350
Rent, Rates & Other Establishment Costs £16,937
Events £0
Charity Shops £283,047 Repairs & Maintainance £42,640
Adult Session Fees £55,665
Insurance £17,335
Children’s Session Fees £136,624
Motor Expense and Travel £4,580
Other £24,964
Legal & Professional Fees £31,049
Legacy £319,656
Office Expenses £30,075
Telephone £15,127
Depreciation £35,931
Audit & Accountancy Fees £9,660
Bad Debt (£3,032)

Total Expenditure: £1,002,282

Staff Training

The strength of The Rainbow Centre lies in the expertise, professionalism and ‑ dedication of our staff. High quality training remains central to our success, ensuring that we uphold the core principles of Conductive Education and deliver consistent, specialist support across all services.

This year we were proud to see one member of staff successfully complete the Multidisciplinary Conductor Course, while two additional staff members are currently undertaking their conductor training, demonstrating our passion to ‘grow our own’ to future proof the service and strengthen our long‑term workforce. In addition, one staff member was accepted onto the BA (Hons) Conductor Training Programme and another commenced the Practice Tutor qualification, enabling us to train and develop future conductors internally. As a strategic investment this directly addresses the shortage of qualified conductors and supports ‑ the long term sustainability of our services.

As always, we have prioritised internal CPD throughout the year, creating regular opportunities for staff to strengthen their knowledge and share best practice. All statutory training including: safeguarding, medication administration and EYFS has been completed, ensuring we maintain the highest standards of safety and compliance.

Staff Training

A significant highlight during the reporting period was welcoming two students from ‑ the Peto Faculty at Semmelweis University for a six week placement through the Pannónia Scheme. Their time with us marked the beginning of a stronger, more collaborative relationship with the Faculty, bringing our two countries closer and enabling the exchange of good practice across borders. This partnership continues to strengthens the wider Conductive Education community and supports international workforce development.

Looking ahead, we recognise the ongoing challenges of recruiting qualified conductors within the UK, where the profession remains small and highly specialised. In response, we are committed to continuing “growing our own” by investing in training pathways, nurturing talent and building a sustainable, skilled workforce for the future. This ‑ approach ensures that The Rainbow Centre remains resilient, forward thinking and well-equipped to meet the on-going needs of the children and adults we support.

Our Volunteers

Volunteers remain an essential part of The Rainbow Centre and we simply could not operate without their commitment and time. Their contribution is felt across every area of the organisation, from supporting sessions within the Centre, supporting events and keeping our charity shops running smoothly. They bring a rich variety of experience and skills all of which strengthen our work and raise our profile.

We are committed to valuing and developing our volunteers wherever possible. Many access training opportunities, including safeguarding, health and ‑ safety and role specific development, ensuring they feel confident and supported in their work. For some, volunteering becomes a pathway into employment and we are proud that several individuals have progressed into paid roles within the organisation. This reflects both the quality of our volunteers and the strong sense of belonging we create.

Our volunteers give their time because they believe in what we do and we are incredibly grateful for their contributions.

Future Plans

As we look to the year ahead, our focus is on expanding the reach and impact of Conductive Education. Building on the foundations that are already in place, we are committed to developing a range of services that respond to the evolving needs of our cohorts, ensuring that every individual has the opportunity to access the support they need.

A key priority is the development of Adult Services. We aim to increase the number of sessions available, increasing the number of adults accessing Conductive Education, therefore creating more opportunities for participation, progression and maintenance. This growth will enable us to support adults living with neurological conditions promoting confidence, and independence.

We are also looking to introduce outreach services for both children and adults. By taking Conductive Education in to the community, we will be able to support participants who may face logistical barriers. In turn, this will strengthen partnerships with local organisations raising the profile of Conductive Education.

Another significant development will be the creation of transitional services that bridge the gap between Child and Adult Services. Conductive Education is a service for life and we know that during school years, life can be too busy for regular sessions to continue, therefore we look to implement sessions that are accessible and sit outside of usual hours.

Early intervention remains a cornerstone of our approach and we plan to increase the number of families accessing our Early Intervention programmes. We know that engaging with Conductive Education as early as possible leads to improved long‑term outcomes. Therefore, expanding this provision will ensure more families can benefit from the right support, at the right time.

Statement of Trustee’s Responsibilities

Small Companies Provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Auditors

Knight Goodhead have been newly appointed as auditors for the ensuing year in accordance with section 485 of the Companies Act 2006.

Reserves and the position at the year end

When reviewing our reserve levels, we try to ensure we balance sufficient reserve levels to enable us to carry on our work when faced with difficult circumstances, whilst also ensuring we maximise the resources used for charitable purposes. Reserves are held for the Charity to be able to continue to meet the needs of its users, in times when income generation falls short of that required to meet the day to day running costs. Our reserves also need to give us sufficient time to change our financial strategy due to unforeseen changing circumstances.

The Charity measures its unrestricted reserves by reference to the number of months running costs held (as an average). As at 31 August 2025 the Centre retained unrestricted reserves (unrestricted income funds) of £805,607 (31 August 2024 £616,277). Based on the average total costs during this financial period, this represents approximately 9.6 months of running costs (31 August 2024: 6.75).

The Centre also has restricted reserves of £129,727, half of which is restricted to meet operating costs in the next financial year. The Centre therefore has reserves to meet future operating costs of 935,334 equivalent to approximately 11.2 months running costs (2024: 8.1 months) The Board of Trustees review the reserve level annually. Our current policy is to maintain a minimum level of 6 months costs, which we have currently exceeded.

The majority of our designated funds, totalling £728,761, represents tangible fixed assets, primarily our building, which we have no plans to dispose of. Within this balance, £50,000 has been specifically designated for the development of a new building. This project remains in the planning stage, and significant expenditure is unlikely within the next three years unless substantial external funding is secured to accelerate progress.

Statement of Trustee’s Responsibilities

Risk Management

The Rainbow Centre receives minimal Government financial support which means that all our funds must be generated in the Private and Corporate Sectors. Fundraising has proved more difficult during the year under review with income from usual fundraising activities reduced, due to the change in the economic climate. We have, however seen an increase in legacies received, which has exceeded that gap.

The Charity does not have any external borrowings and cashflow is monitored on a weekly basis to ensure that the daily operations are not impacted or exposed to any cashflow risk.

Monthly accounts and key performance indicators are produced and reviewed by the CEO and senior management team every month. The Board of Trustees meet regularly throughout the year to review the performance of the Centre, both financial and operational, with a view to the mitigation of risk.

The Board

Details of changes in the constitution of the Board are detailed on page 1 of the Trustees’ Annual Report. Our thanks go to those members who have resigned and moved on, for their service.

The Board has a good mix of skills essential for the running of the Charity and continues to try and source new board members with additional skill sets, principally in the areas of education and health.

Statement of Trustee’s Responsibilities

Responsibilities of the Trustees

The Trustees (who are also directors of The Rainbow Centre For Conductive Education Ltd 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).

The law applicable to charities in England & Wales 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 Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate 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. They 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. In so far as the Trustees are aware:

Statement of Trustee's Responsibilities there Is no relevant audit information of which thg Charity'$ auditors are unaware; and the Trustèes have taken all steps that they ought to have takèn to make themselves aware of any relevont audit informatlon and to estobli$h thot the auditor5 are aware of that informatlon. The Trust88s are responsible for the mointenunce and Integrity ol the corpoTat8 and flnanclal Information Included on the charitable companys webslte. Legislation In the United Klngdom governlng the praparatlon and disseminotion of tlnanciol statements may dilfer from legislation In other jurisdictions. Acknowledgments The Roinbow Centre holds a unique place In the communlty and In the hearts of the Trustees. To serve os Trustees Is a prlvilege which we do not take Ilghtly. What strlkes us every year Is notjust what the Centre does. but what it means, to the participants who rely on It. to the famllies who trust 1¢ and to every person who gives thelr tlme, energy, ond core to keep it thrlvlng. Th8 staff, the volunteers, the fundralsers, the $upporters- each one Is part of samething that matters tar more than any of us Individually. As we look back on onother yeor. the grotitud8 from my fellow trustees ond myselt is profound and entirely genulne. il Paul Sams, Chalrof Trustees.

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION

(Company limited by guarantee and not having a share capital)

Opinion

We have audited the financial statements of The Rainbow Centre for Conductive Education Limited for the year ended 31 August 2025, which comprise the Statement of Financial Activities, Balance Sheet, Cashflow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable to the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis of opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION

(Company limited by guarantee and not having a share capital)

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under the Companies Act 2006 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.

We identified the laws and regulations applicable to the charitable company through discussions with trustees and other management and we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence.

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION

(Company limited by guarantee and not having a share capital)

We assessed the susceptibility of the charitable company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we performed analytical procedures to identify any unusual or unexpected relationships, tested journal entries to identify unusual transactions and investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Knight Goodhead Limited is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

27/05/2026 CJ GOODHEAD FCA Dated:

Senior Statutory Auditor Knight Goodhead Limited

Chartered Accountants and Statutory Auditors

7 Bournemouth Road, Chandler's Ford, Eastleigh, Hampshire, SO53 3DA

27

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 (including Income and expenditure account)

Unrestricted
funds
Notes
INCOME
3
751,696
Charitable activities
4
192,289
Investment income
5
23,389
TOTAL INCOME
967,374
EXPENDITURE
Costs of generating funds
Fundraising costs
6
124,994
6
213,733
338,727
Charitable activities
6
504,997
TOTAL EXPENDITURE
843,724
FOR THE YEAR
7
123,650
Transfers between funds
14,15
41,092
164,742
FUNDS AT 1 SEPTEMBER 2024
640,865
FUNDS AT 31 AUGUST 2025
805,607
NET INCOME/(EXPENDITURE)
Shop costs
Donations, legacies and
raising funds
NET MOVEMENT IN FUNDS
FOR THE YEAR		 Designated
funds
£
-
-
-
-
-
-
-
35,931
35,931
(35,931)
(41,092)
(77,023)
805,784
728,761		 Restricted
funds
£
131,916
-
-
131,916
-
-
-
122,627
122,627
9,289
-
9,289
120,438
129,727		 2025
Total
funds
£
883,612
192,289
23,389
1,099,290
124,994
213,733
338,727
663,555
1,002,282
97,008
-
97,008
1,567,087
1,664,095		 2024
Total
funds
£
1,546,591
106,679
5,443
1,658,713
133,033
317,616
450,649
775,378
1,226,027
432,686
-
432,686
1,134,401
1,567,087

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in notes 14 and 15 to the financial statements.

28

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED (Company Ilmited by guarantee and not having a shar¢ capital) BALANCE SHEET AS AT 31 AUGUST 2025 COMPANY NUMBER". 0446S743 2028 2024 Note• FIXED ASSETS Tangible assets 10 678,761 709,905 CURRENT ASSETS Debtors Inve$¢men16 Cash al bank and in hand 64,616 564,008 386 C61 61.742 626,078 237,068 12 1,014,885 924,888 CREDITORS,, Amounts f811ing due Mlhin one y•ar 13 NET CURRENT ASSETS 985,334 857,182 NET ASSETS 18 1664.095 1,567087 FUNDS Re$lricled funds Unreslricled lund$ General funds Deslgnated funds 14 129.727 120,438 15 8M.IJ07 640,885 805 784 TOTAL FUNDS 1,567 087 The$9 accounts have been pffjpared in a￿ordance wilh the special wovisions of the C¢mpanie5 Act 2006 8nd FRS 102 relaliw to $mall pnb'lies. Approved by th& board of trustees on 2 6 fn and $ioned on its behalf by Zt)z£) g trVL s ftrf13 Trustee 29

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

CASHFLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025

2025
Notes
£
1
130,391
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received
23,389
Fixed asset additions
(4,787)
NET CASH FLOW
148,993
Change in cash and cash equivalents in the year
148,993
Cash and cash equivalent at start of the year
237,068
Cash and cash equivalents at the end of the year
2
386,061
NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025
1
2025
£
Net movement in funds for the year
97,008
Interest received
(23,389)
Depreciation
35,931
Loss on disposal of fixed assets
-
Decrease/(increase) in debtors
(2,874)
Decrease/(increase) in current asset investments
62,070
Increase/(decrease) in creditors
(38,355)
Net cash flow from operating activities
130,391
2
ANALYSIS OF CASH AND CASH EQUIVALENTS
2025
£
Cash at bank and in hand
386,061
RECONCILIATION OF NET EXPENDITURE TO NET
CASH FLOW FROM OPERATING ACTIVITIES
NET CASH FLOW PROVIDED BY OPERATING
ACTIVITIES		 2024
£
205,386
5,443
(12,588)
198,241
198,241
38,827
237,068
2024
£
432,686
(5,443)
33,900
3,276
50,776
(313,442)
3,633
205,386
2024
£
237,068

30

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1 ACCOUNTING POLICIES

a) Accounting convention

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (second edition - October 2019) and the Companies Act 2006.

The charity meets the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The accounts have been prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue.

The presentation currency in the accounts is pound sterling and amounts are rounded to the nearest pound.

b) Income

All incoming resources are recognised in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as income within activities for generating funds when they are sold.

Income from the charity shop is included in the year in which it is receivable.

Income from investments is included in the year in which it is receivable.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executors to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution.

31

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED (Company limited by guarantee and not having a share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1 ACCOUNTING POLICIES (CONTINUED)

c) Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT, which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure is classified under headings of fundraising costs or charitable activities as appropriate, which aggregate all costs related to the activities of the charity. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of the resources. Premises overheads have been allocated on a floor area basis and other overheads have been allocated on the basis of head count.

Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its charitable objectives and services for its beneficiaries. Fundraising costs are those costs associated with managing the generation of funds into the charity, to provide the charity with the funds to deliver its activities and services for it's beneficiaries.

d) Operating leases

Rentals paid under operating leases are taken to the Statement of Financial Activities on a straight line basis over the lease term.

e) Tangible fixed assets

Assets with an expected useful life of over 12 months and an acquisition value of over £500 are capitalised. Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, or if held under a finance lease, over the lease term, whichever is shorter.

Leasehold property 2% straight line Leasehold improvements 5% straight line Garden 10% straight line (fully depreciated) Office equipment 25% straight line Fixtures and fittings 25% straight line Software 20% straight line Motor vehicles 25% straight line

32

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

(Company limited by guarantee and not having a share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1 ACCOUNTING POLICIES (CONTINUED)

f) Funds

Unrestricted funds are funds available for use at the discretion of the trustees in furtherance of the general objects of the charity and which have not been designated for other purposes.

The charity has a number of restricted income funds to account for a situation where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose.

Designated funds are funds set aside by the trustees out of unrestricted reserves for specific future purposes or projects. The fixed assets fund represents amounts invested in fixed assets for use by the charity.

g) Pensions

The charity makes payments to a defined contribution pension scheme on behalf of employees. The assets of the scheme are held separately from those of the charity. The annual contributions payable are charged to the Statement of Financial Activities.

h) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

i) Investments

Current asset investments are investments held for cash or cash equivalents with a maturity date of between three months and one year. Current asset investments are basic financial instruments initially measured at cost and subsequent interest received is recognised through the Statement of Financial Activity.

2 LEGAL STATUS

The charity is a company limited by guarantee and has no share capital (company registration number 04465743 and charity registration number 1096603). The charitable company was incorporated on 20 June 2002 in the United Kingdom and was registered on 20 March 2003 with the Charity Commission in England and Wales. The charity is a public benefit entity.

The registered office of the charitable company is The Bradbury Building, Palmerston Drive, Fareham, Hampshire, PO14 1BJ.

As a company limited by guarantee, in the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

33

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

Donations
Community Donations
Corporate and Exec events
Trusts and Foundations
Other income
Legacies
Bequests and Legacies received
Activities for Raising Funds
Shop income
Events
4
CHARITABLE ACTIVITIES INCOME
Conductive Education fees (Children)
Conductive Education fees (Adult)
5
INVESTMENT INCOME
Bank interest		 Unrestricted
funds
£
106,645
27,350
13,423
1,575
319,656
283,047
-
751,696
Unrestricted
funds
£
136,624
55,665
192,289
Unrestricted
funds
£
23,389
23,389		 Designated
funds
£
-
-
-
-
-
-
-
-
Designated
funds
£
-
-
-
Designated
funds
£
-
-		 Restricted
funds
£
-
-
131,916
-
-
-
-
131,916
Restricted
funds
£
-
-
-
Restricted
funds
£
-
-		 2025
Total
£
106,645
27,350
145,339
1,575
319,656
283,047
-
883,612
2025
Total
£
136,624
55,665
192,289
2025
Total
£
23,389
23,389		 2024
Total
£
62,141
45,480
136,372
328
915,212
372,392
14,666
1,546,591
2024
Total
£
66,688
39,991
106,679
2024
Total
£
5,443
5,443

34

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED (Company limited by guarantee and not having a share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

6 EXPENDITURE

£
COSTS OF GENERATING FUNDS
Shop costs
213,733
Events and other fundraising
15,213
Fundraising salary costs
109,781
338,727
CHARITABLE ACTIVITIES COSTS
Conductive Education wages and salaries
248,429
Administrative wages and salaries
112,351
Rent, rates and establishment costs
15,989
Repairs and maintenance
32,509
Insurance
16,167
Motor and travel expenses
4,272
Legal and professional fees
27,442
Office expenses
27,753
Bad debts
(3,032)
Telephone
14,108
Depreciation
-
Audit and accountancy fees
9,009
504,997
TOTAL EXPENDITURE
843,724
Unrestricted funds		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
35,931
-
35,931
35,931
Designated
funds		 £
-
-
-
-
96,750
5,723
948
10,131
1,168
308
3,607
2,322
-
1,019
-
651
122,627
122,627
Restricted
funds		 Total
2025
£
213,733
15,213
109,781
338,727
345,179
118,074
16,937
42,640
17,335
4,580
31,049
30,075
(3,032)
15,127
35,931
9,660
663,555
1,002,282		 Total
2024
£
317,616
24,659
108,374
450,649
361,282
163,253
28,530
50,361
10,521
6,601
54,931
42,636
185
10,638
33,900
12,540
775,378
1,226,027

35

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

This is stated after charging:
Depreciation
Auditors' remuneration:
- audit
- other services
- previous auditors		 2025
£
35,931
8,700
3,900
(2,940)		 2024
£
33,900
9,450
-
-
Employed staff costs were as follows:
Salaries and wages
Social security costs
Pension		 2025
£
670,833
56,720
12,959
740,512		 2024
£
761,462
66,022
13,878
841,362

No employees earned more than £60,000 during the year. During the prior year, one employee received remuneration of between £60,000 - £70,000.

No remuneration was paid to any Trustees in the current or prior year. The trustees provide their time to the charity on a voluntary basis only.

At the year end there were outstanding pension contributions payable of £nil (2024: £2,257). Total employer pension contributions of £12,959 (2024: £13,878) were paid by the charity and are included in the SOFA.

Key management comprises six individuals who were paid total employment benefits including employers pension contributions of £237,647 (2024: £292,102 to six individuals).

Redundancy payments made in the prior year totalled £15,000.

The average monthly number of employees during the year was as follows:

Conductive staff
Fundraising staff
Shop staff
Administrative staff		 2025
No.
3
13
3
9
28		 2024
No.
3
15
4
11
33

36

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

9 TAXATION

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 TANGIBLE FIXED ASSETS

Long
leasehold
property
COST OR VALUATION
At 1 September 2024
1,020,771
Additions in year
-
Disposals
-
At 31 August 2025
1,020,771
DEPRECIATION
At 1 September 2024
340,392
Charge for the year
23,590
Disposals
-
At 31 August 2025
363,982
NET BOOK VALUE
At 31 August 2025
656,789
At 1 September 2024
680,379		 Garden
130,064
-
-
130,064
130,064
-
-
130,064
-
-		 £
20,245
-
-
20,245
16,448
1,302
-
17,750
2,495
3,797
Software		 Office
furniture &
equipment
£
140,040
4,787
-
144,827
126,374
7,892
-
134,266
10,561
13,666		 Motor
vehicles
£
12,588
-
-
12,588
525
3,147
-
3,672
8,916
12,063		 Total
£
1,323,708
4,787
-
1,328,495
613,803
35,931
-
649,734
678,761
709,905

The land upon which The Bradbury Building is built is held on a 125 year lease, of which 105 years are remaining, from Fareham Borough Council.

11 DEBTORS

Trade debtors
Other debtors
Prepayments		 2025
£
29,268
23,449
11,899
64,616		 2024
£
27,334
20,322
14,086
61,742

37

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

12 CURRENT ASSET INVESTMENTS

Current asset investments 2025
£
564,008
564,008		 2024
£
626,078
626,078

Current asset investments are basic financial instruments with maturities of between 3 and 12 months. Interest received is recognised through the Statement of Financial Activity

13 CREDITORS: amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income
Other taxation and social security		 2025
£
12,259
-
-
17,092
29,351		 2024
£
16,946
13,853
459
36,448
67,706

38

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

14 RESTRICTED FUNDS

Core costs
DAF
Finding a voice project
Helping Hand Fund
Refreshments - adult
IT equipment
Parkinson's
Children's Services
Adult Services		 At
£
3,677
35,734
5,545
7,262
64,984
383
804
1,773
276
120,438
1 Sept
2024		 £
-
123,137
-
1,979
-
-
-
6,500
300
131,916
Income		 £
-
(118,538)
(687)
-
-
-
-
(3,309)
(93)
(122,627)
Expenditure		 £
-
-
-
-
-
-
-
-
-
-
Transfers		 At
£
3,677
40,333
4,858
9,241
64,984
383
804
4,964
483
129,727
31 Aug
2025

Purposes of funds

Adult Services

Funds donated specifically for use in adult services.

Children's Services

Funds donated specifically for use in the Children's Service.

Core Costs

Funds donated for supporting core costs specifically.

DAF

The governments child specific Disability Access Fund.

Finding a Voice Project

Funds specifically earmarked for Speech and Language.

Helping Hand Funds

A hardship fund available to help users or their families pay service fees.

Parkinson's

Funds donated to support users with Parkinson's Disease specifically.

IT equipment

Funds donated specifically for the purchasing or upgrade of IT equipment.

Refreshments

Hampshire County Councillor Grant for snacks and refreshments for Children's Services.

39

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

15 UNRESTRICTED FUNDS

DESIGNATED FUNDS:
Fixed asset fund
Solar panels
New shop
Garden
General funds
Total unrestricted funds
Total designated funds		 At
1 Sept
2024
£
709,905
5,000
40,879
50,000
805,784
640,865
1,446,649		 £
-
-
-
-
-
967,374
967,374
Income		 £
(35,931)
-
-
-
(35,931)
(843,724)
(879,655)
Expenditure		 £
4,787
(5,000)
(40,879)
-
(41,092)
41,092
-
Transfers		 At
£
678,761
-
-
50,000
728,761
805,607
1,534,368
31 Aug
2025

Transfers

Transfers between funds represent the movement in fixed assets.

Purposes of funds

Fixed asset fund

Represents the net book value of fixed assets.

Solar panels

A project to install solar panels at the Rainbow Centre, to improve our environmental impact and reduce our electricity costs going forward. Fund released during the year as solar panel project has completed.

New Shop

Funding to enable us to expand our retail interests by fitting out and opening at least one new charity shop. Fund released as there are longer plans to open new shops.

Garden

A fund to replace worn and broken equipment in the garden.

40

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

16 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Year ended 31 August 2025
Tangible fixed assets
Debtors
Current investments
Cash at bank and in hand
Creditors
Year ended 31 August 2024
Tangible fixed assets
Debtors
Current investments
Cash at bank and in hand
Creditors
NET ASSETS
NET ASSETS		 General
funds
£
-
64,616
564,008
206,334
(29,351)
805,607
General
funds
£
-
61,742
626,078
20,751
(67,706)
640,865		 £
678,761
-
50,000
-
728,761
£
709,905
-
-
95,879
-
805,784
Designated
funds
Designated
funds		 £
-
-
129,727
-
129,727
£
-
-
-
120,438
-
120,438
Restricted
funds
Restricted
funds		 Total
funds
£
678,761
64,616
564,008
386,061
(29,351)
1,664,095
Total
funds
£
709,905
61,742
626,078
237,068
(67,706)
1,567,087

17 OPERATING LEASE COMMITMENTS

At 31 August 2025, the charity had total commitments under non-cancellable operating leases, due as follows:

Within one year
Between one to five years		 2025
£
14,866
39,416
54,282		 2024
£
12,140
1,583
13,723

18 RELATED PARTY TRANSACTIONS

During the year Dutton Gregory LLP, a partnership in which Paul Sams (trustee) is a partner, provided professional services to the charity totalling £720.

19 CONTINGENT ASSET

At the balance sheet date, the charity had been notified of material income from one legacy. A reliable estimate of the residual estate receivable could not be made as it is contingent on a number of property sales.

41

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED (Company limited by guarantee and not having a share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

20 PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME
1,433,490
Charitable activities
106,679
Investment income
5,443
TOTAL INCOME
1,545,612
EXPENDITURE
Costs of generating funds
Fundraising costs
132,132
317,561
449,693
Charitable activities
645,744
TOTAL EXPENDITURE
1,095,437
FOR THE YEAR
450,175
Transfers between funds
24,588
NET MOVEMENT IN FUNDS FOR THE YEAR
474,763
FUNDS AT 1 SEPTEMBER 2023
166,102
FUNDS AT 31 AUGUST 2024
640,865
NET INCOME/(EXPENDITURE)
Shop costs
Donations, legacies and raising funds		 Designated
funds
£
-
-
-
-
-
-
-
-
-
-
(24,588)
(24,588)
830,372
805,784		 Restricted
funds
£
113,101
-
-
113,101
901
55
956
129,634
130,590
(17,489)
-
(17,489)
137,927
120,438		 2024
Total
funds
£
1,546,591
106,679
5,443
133,033
317,616
450,649
775,378
1,226,027
432,686
-
432,686
1,134,401
1,567,087
1,658,713

42

(Company limited by guarantee and not having a share capital)

THE RAINBOW CENTRE FOR CONDUCTIVE EDUCATION LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

21 PRIOR YEAR FUND MOVEMENTS

RESTRICTED FUNDS
Core costs
DAF
Finding a voice project
Helping Hand Fund
UNRESTRICTED FUNDS
DESIGNATED FUNDS:
General funds
Total unrestricted funds
Total designated funds
Adult Services
Refreshments - adult
Garden
Fixed asset fund
New shop
Solar panels
Parkinson's
IT equipment
Saturday Club
Children's Services		 At
1 Sept
2023
£
3,677
51,293
6,209
3,915
64,984
383
804
4,613
1,773
276
137,927
At
1 Sept
2023
£
734,493
5,000
40,879
50,000
830,372
166,102
996,474		 £
-
109,754
-
3,347
-
-
-
-
-
-
113,101
£
-
-
-
-
-
1,545,612
1,545,612
Income
Income		 £
-
(125,313)
(664)
-
-
-
-
(4,613)
-
-
(130,590)
£
-
-
-
-
-
(1,095,437)
(1,095,437)
Expenditure
Expenditure		 £
-
-
-
-
-
-
-
-
-
-
-
£
(24,588)
-
-
-
(24,588)
24,588
-
Transfers
Transfers		 At
£
3,677
35,734
5,545
7,262
64,984
383
804
-
1,773
276
120,438
At
£
709,905
5,000
40,879
50,000
805,784
640,865
1,446,649
31 Aug
2024
31 Aug
2024

43