Registration number: 05179971
Rainbow Pre-school (Stansted)
(A company limited by guarantee)
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2024
Mansell & Co
Chartered Certified Accountsnts
5 Ducketts Wharf
South Street
Bishop's Stortford
Hertfordshire
CM23 3AR

Rainbow Pr&&hool (Stansted)
Contents
Company Inftirnlation
DirectOTS' Report
Accountants, Report
Profil and Loss Account
Statement of Comprehensive Income
Balance Sheet
Statement of Changes in Equity
Notes to the Unaudit¢d Financial Statements
8t012
Detailed Profit and L05s Account
13to14

Rainbow PTrSchool (Stansted)
Company Inforniation
Directors
C Y Hardy
GM Pursglove
Registered office
The Peter KI￿ Centre
St Johns Road
Stsnsted
Essex
CM24 SJP
AecountsDts
Mansell & Co
Chartcred Ccrtified Accountants
5 Ducketts Wharf
South Street
Bishop's Stortford
Hcrtfordshire
CM23 3AR
Page I

RaiDbow Pre•Sch{￿l (Stansted)
Dirertors, Report for the Year Ended 31 August 2024
The diTectOTS prescnt their report and the financial statements for the year ended 31 August 2024.
Directors of th¢ eompany
Th¢ directors who held office during the year were as follows:
C Y Hardy
GM Pursglove
Prlncipal activity
The principal activity of the company is pre-school education
Sm411 eompanie5 provision statement
This report ha5 been prepared in accordance with th¢ special Provisions relating to companies subje¢t to the small
companies regime within Part 15 of the Companies Act 2006.
Direct
Page 2

Chartered Certified Accountants, Report to the Board of Directors on the PreparatRon of
the Unaudited Statutory Accounts of
Rainbow Pre-school {Stansted)
for the Year Ended 31 August 2024
In order to assist you to ￿lfil your dutiC5 under the Companies Act 2006, we have PTepared for your approval thc
accounts of Rainbow Pre-school (Stansted) for the year ¢nd¢d 31 August 2024 as set out on pages 4 to 12 from th¢
company's accounting records and from infonnation and explanations you have given u5.
As a practising member firni of the Association of Chartered Certified Accountants, we are subject to its ethical and
other professional requirements which are detailed at
https.'//ww.accaglobal.romlgb/enlmcmber/stsnd8rdslrules-and-Standardsln]lebook.hlmJ .
This report is made solely to the Board of Directors of Rainbow Pre-sch(￿1 (Stansted), as a body, in accordance
with th¢ tcrn)s of our engagement letter. Our work has been und¢rtak¢n solely to prepare for your approval th¢
a¢¢ounts of Rainbow Pre-school Istansted) and state those matters that we have agreed to statc to the Board of
Directors of Rainbow Pre-school (Stansted}. &8 a body. in this report in accordance with the requirements of the
Assoclation
of
Chartered
Certified
Accountants
detailed
at
http:l/www.accag]obal.comlgblenlte¢hnical-activities/technical-resowces-search120091
october/factsheet-163-audit-exempt-companie5.html. To th¢ fullest extent perniitted by law. we do not a¢¢ept or
assume responsibility to anyone other than Rainbow Pre-Sch(M)l (Stansted) and its Board of Directors as a body for
our work or for this report.
It is your duty to ensure that Rainbow Pre-school (Stsnsted) has kept adequate accounting records and io prepare
ststutory accounts that give a true and fair view of the assety liabilities, financial position and loss of Rainbow
Pre-school (Stansled). You consider that Rainbow Pre•School {Stansted) is exempt from the Sta￿tOry audlt
requirement for the year,
We have not been instructed io ¢#rry out In audit or a review of the ateounts of Rainl)ow Pre-S¢hool (Stansted). For
this reason, we have not verified the accuracy or completeness of the acwunting records or infonnation and
explanations you have given to us and we do DOL therefore, express any opinion on th¢ statutory accounts.
Mansell & Co
aiartered Certified Accountants
5 Ducketts Wharf
South Street
Bishop's Stortford
Hertfordshire
CM23 3AR
Date:.............................
Page 3

RaiDbow Pre•School (Stansted)
Profit and Loss Account for the Year Ended 31 August 2024
2024
2023
Notr
Turnovcr
177.853
167J47
Gross surplus
Administrative expenses
177,853
167,347
(185.807
(164,703
Operating (deficiiysurplus
Other interest receivable and similar inwme
(7.954)
4,154
2.644
1.549
{Defi¢itysurplus before tax
(Defi¢itysurplus for the financial year
13.800)
4,193
(3.800
4,193
The above results were derived from continuing op¢rations.
The company has no rewgnised gains or losses for the year other than the results above.
The notes on pages 8 to 12 forn) an integral part of these financial ststements.
Page 4

Rainbow Prfrschool (Stansted)
Statement of Comprehensive Income for the Year Ended 31 August 2024
2024
2023
(Defi¢it)lsu￿luS for the year
Total comprehensive income for the year
{3.800
4.193
(3,800)
4,193
The notes on pages 8 to 12 forni an integral part of these financial ststements.
Pag¢ 5

Rainbow Pr&School (Stansted)
(Registration number: 05179971)
Balance Sheet as at 31 August 2024
2024
2023
Note
Fixed 488ets
Tangible assets
1.321
1,761
Currtttt assets
Debtor5
Cash at bank and in hand
1,816
203,296
I,oii
203,229
205.112
204,240
Creditors: Amounts falling due within one year
(12.809)
(12,296
Net current assets
192,303
191,944
Total assets less current liabilities
193,624
193,705
Crediton: Amounts falling due after more than one year
(73,388)
120,236
(69,669)
124,036
Net assets
Reserves
Retained earnings
120.236
124,036
Surplus
120,236
124,036
For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Director5, responsibilities:
The memb¢rs have not required the company to obtsin an audit of its accounts for the year in question in
accordance with se¢lion 476- and
The directors acknowledge their responsibilities for comptying with the requirements of the Act with respect to
accounting records and the pr¢p8ration of accounts.
Th¢x finanGial stat¢mGnts ha￿ bc¢n pr¢pared in aecordan¢• with th¢ sp•ci•l provision# rel8tltt8 to companies
subject to the small wmpanies regime within Part15 of the Companie5 Act 2006.
Approved and authorised by the Board on
d signed on its behalf by..
CYHar
Dire¢tor
The notes on pages 8 to 12 forni an inte￿1 part of these financial statement5.
Page 6

Raillbow Pre•School (Stansted)
ststement of Changes in Equity for the Year Ended 31 August 2024
Retained
¢grnings
Total
At I September 2023
Deficit for the year
124.036
{3,800)
124.036
3,800
At 31 August 2024
120.236
Retained
earnings
120,236
Total
At I September 2022
Surplus for the year
l 19.843
4.193
119,843
4.193
At 31 August 2023
124.036
124.036
The notes on pages 8 to 12 forni an int¢gral part of these financlal statements.
Page 7

Rainbow Prfrschool (StaDSted)
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024
l General iDfomthon
The company is a company limited by guarantce. in¢orporntcd in England and Wales, and ¢onsequently does not
have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of
the company in th¢ event of liquidation.
The address of its registered offi¢e is:
The Peter Kirk Centre
St Johns Road
Stansted
Essex
CM24 8JP
These financi￿ statements were authorised for issue by the Board on .......
2 Accounting policitg
Summ#ry of significant aceountlng pollcles ¥4nd key Iccountlng ¢8tim8tes
The principal accounting policies applied in the preparation of these financial ststements are sel out below. Thes¢
policies have bcen consistently applied to all the years presented, unless oth¢rwise stated.
Stgtement of compliAnce
These financial stalements have been prepared in accordan￿ with Financial Reporting Standard 102 Section IA
smaller entities - The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland, and
the Companies A¢t 2006 (as applicabl¢ to ¢omp8nies subje¢t to the small companies, regime).
Basis of preyrAtion
These financial statements have been prepared using the historical cost convention except that as disclosed in the
accounting policies certain iterns are shown at fair value.
Going coneern
The financial statements have been prepared on a going concern basis.
Revenue recognltlon
Turnover comprises the fair value of the consideration receivcd or receivable for the sale of goods and provision of
servlce5 in tlie ordinary COU￿ of the rompany's Jctiviti￿. Tun)ov*r is Jhojvn net of saléB/vAlu• added tAX, reftlrn8,
rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the enlity;
and specific criteria have been met ftir each of the company's activilics.
Page 8

Rainbow Pr￿ChoOl (Stansted)
Notes to the Unaudited Finaneial Statements for the Year Ended 31 August 2024
T8nglble a8$tts
Tangible assets are stated in the balance sheet at ¢osL less any subsequent accumulated depreciation and subsequent
a¢¢umulat¢d impainnent losses.
The cost of tangible assets includes directly attributable incrementsl costs in¢uTred in their acquisition and
installation.
Depreciation
Depreciation is charged so as to write off the cost of assets. other than land and properties under ¢onstruction over
their estimated useful lives, as follows:
A$stt tlass
Fixtures and fittings
Cash and cash equivalents
Cash and cash cquivalenls comprise cash on hand and call deposits. and other short-tern) highty IiquTd investments
that are readily convertlble to a kJ)own amount of cash and are subject to an insignificant risk of change in valu¢.
Depreciation method 8nd rate
250/• r¢du¢ing balance
Trnde debtors
Trade debtors Are amounts due from Customers for merchandise sold or services perfornied in the ordinary course of
business.
Tr8de debtors are recognised initially at the transaction pricc. They are subsquently measured at amortised cost
using the effective interest method, less provision for impainnent. A provision for the imp8iment of trade dcbtors is
e$(ablished wh¢n th¢r¢ is objective eviden¢e that the company will not be ablc to collect #ll amounts du¢ ￿cordIng
to the original ternis of the receivables.
Trade creditor5
Trade creditors are obligation5 to pay for goods or services that have been acquired in Ihe ordinary coiirse of
business from suppliers. Accounts payablc are classified as current liabilities if the company does not have an
unconditional righL at the end of the rep)rting period, to defer settlement of the creditor for ai leasl twelve months
after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the
reporting date, they are presented as non-cumt liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using
the effective interest method.
Defined contribution penslon obllgitlon
A defined rontribution plan is a pension plan under which fixed contributions are paid into a pension fund and the
company has no legal or constructive obligation to pay further contributions even if thc fund does not hold sufficient
a5S¢ts lo pay all employees the benefits Telating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefft expense when they are due. If
ntribution payments exceed the contribution due for servic4 the excess is recognised as a prepayment.
3 Staff numbers
The average number of persons employed by the company (including directors) during the year, was 13 {2023 -13).
Page 9

Rainbow Pre•Sehool (Stansted)
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024
4 Losslprofit before tsx
Arrived at after charginW{crcditing)
2024
2023
Deprcciatson expense
440
588
Page 10

Rainljow Pre•School (Stansted)
Notes to the Unaudited FiDancial Statements for the Year Ended 31 August 2024
5 Tangible assets
Fixtures and
fittings
Total
Cost or valuation
At I September 2023
7.280
7.280
At 31 August 2024
DepreeiAtion
At I September 2023
Charge for the year
At 31 August 2024
CarryAng #mount
At 31 August 2024
7,280
7,280
5.519
440
5.519
440
5,959
5.959
1,321
At 31 August 2023
1.761
1,761
6 Debtors
2024
2023
Current
Trade debtor5
Prepayment5
1.189
627
431
580
1.816
I,oii
7 Credltorj
Crediton: amounts falling due within one ye*r
2024
2023
Dut within one year
Taxation and social security
Accruals and deferred incom¢
Other Creditors
1,439
10.880
490
,045
10,705
546
12.809
12.296
Page 11

RaiDbow Pre-school (Stansted)
Notes to the UDaudited Financial Statements for the Year Ended 31 August 2024
Creditors: arnounts falling due after more than one year
1024
2023
Due after one year
Deferred income
Other non-current financial liabilitics
35,910
37.478
31.890
37.779
73.388
69.669
Page 12

Rainbow Pr￿SChool (Stansted)
Detailed Profit and Loss Account for the Year Ended 31 August 2024
2024
2023
Tumovcr (analysed below)
177.853
167.347
Gross Surplus {OA)
Adininistrative expenses
Employmenl costs (analysed below)
Establishment costs (analysed below)
General administrative expenses (analysed below)
Finan¢e charges (analysed below)
Dcpreciation Costs (analysed below)
(143,832)
(20,382)
(21,093)
(60)
(440)
(185,807)
(132.510)
(15.944)
(15.601)
(60)
(588)
(164,703
Operating (defi¢itysurplus
Other interest receivable and similar income (anAlys¢d below)
(Deficitysurplus before tax
{7,954)
4,154
(3,800)
4,193
This pagc doe5 not forni part of the statutory financial 5tatcmcnts.
Page 13

Rainbow Pr￿&bO01 (Stansted)
Detailed Profit and LO￿ Account for the Year Ended 31 August 2024
2024
2023
Turnover
Net rc¢eipts from p8rents- sW￿ry in¢ome
Funding received
143.089
i4,764
139.073
28.274
177.853
167,347
Employment Costs
W8g¢$ and national insurance
Pension ¢05t
Staff recruitment and training
(140.311)
{2,633)
(888)
(128.810)
(2,421)
(1,279)
132,510)
(143,832)
Estsblishmenl costs
Rent
Utilities and waste
Insurance
Consumables. renewals and maintenance
(9.721)
(5,876)
(1.458)
(3.327)
{9,721)
(1,564)
(1.434)
3,225)
(15,944)
(20,382}
GenerY41 admintstratlve expens¢s
Administrative expenses
Cl¢aning
Uniforni
Travel
Advertistng
Gifts to helpers l Entertaining
A¢countsncy charges
Legal & Professional fees
Bad debt
(12.235)
{2.635)
(168)
(9)
(200)
(11,061)
(2,520)
(60)
1200)
{194)
1966)
(600)
{1,231)
(4.594)
21
21.093
<15 601
Finance Charges
Bank ¢hargcs
(60
60
Depre¢iation costs
Depn- Fixtures and fittings
Other interest reeelvable and simllar income
Interest received
(588
4,154
1,549
This page docs not foTm part of the statutory financial statements.
Page 14