**REGISTERED COMPANY NUMBER: 07035071 (England and Wales) REGISTERED CHARITY NUMBER: 1137367**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020**
**FOR RAINBOW’S END IN ROSELAND LTD**
**RAINBOW’S END IN ROSELAND LTD CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020**
||Page|
|---|---|
|Report of the Trustees|1 to 4|
|Statement of Financial Activities|5|
|Charity Balance Sheet|6|
|Notes to the Financial Statements|7 to 11|
**RAINBOW’S END IN ROSELAND LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020**
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 30 September 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in December 2005
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
07035071 (England and Wales)
## **Registered Charity number**
1137367
## **Registered Office**
Roseland Cottage Veryan Green Truro TR2 5QQ
## **Trustees / Directors**
Mrs S Clark (Trustee) Mr M C Mayes (Trustee)
## **Accountants**
Rosy Jeffery Ltd The Loft Unit 11 Hunthay Business Park Axminster Devon EX13 5RJ
1
**RAINBOW’S END IN ROSELAND LTD**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **TRUST STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Trust is a charitable company limited by guarantee.
The minimum number of Trustees is two, with a maximum of 8. Throughout 2019/20 the Charity has had two Trustees. Two Trustees stand down at each AGM but may be re-appointed by the membership.
Trustees are recruited by invitation and inducted into the objectives and values of the Charity by Sandi Clark.
The work of the Trust is managed by Sandi Clark.
## **PRINCIPAL ACTIVITY**
The Trust’s Objects as stated in its Memorandum of Association are:
- a) the relief of sickness and the preservation of good health in particular by the use of therapies complementary to conventional healing;
- a) to advance the education of the public in understanding, use and application of complementary therapies.
## **ACHIEVEMENTS AND PERFORMANCE**
During the year, the Charity has fulfilled its objectives by the provision of retreat accommodation and workshops, and the provision of classes.
In the fulfillment of these objectives the trustees have had due regard to the guidance on public benefit published by the Charity Commission.
All the work of the Charity is done by volunteers.
2
**RAINBOW’S END IN ROSELAND LTD**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **FINANCIAL REVIEW**
## **Reserves policy**
The Charity aims to maintain sufficient reserves in order to ensure its continued existence and to enable the Charity to achieve its Objects, and to be able to take advantage of opportunities that may arise.
In determining the level of reserves required, the Trustees review the level of reserves at the balance sheet date, determine the funds required for committed and planned projects, and the level of free reserves to be maintained.
As at 30 September 2020, the Trust held total reserves of £1,630, all of which were free reserves.
Sandi Clark is committed to the continuation of the Charity and supports it with additional funds, as necessary.
3
**RAINBOW’S END IN ROSELAND LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **Financial Report**
The income of the Charity for the year amounted to £32,612. The income for the year arises from donations of £24,197, income from courses, workshops and accommodation £8,415.
Total expenditure for the year was £34,279.
The net outgoing resources for the Trust for the year were £1,667.
The cash balances for the Trust at the end of the year were £2,308.
## **ON BEHALF OF THE BOARD** :
............................................. Mrs S Clark – Trustee
Date:
4
**RAINBOW’S END IN ROSELAND LTD**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING SUMMARY INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
|Notes
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
2
Activities for generating funds
3
Investment income
4
Incoming resources from charitable activities
5
**Total incoming resources**
**RESOURCES EXPENDED**
**Costs of generating funds**
Fundraising trading costs
6
**Charitable activities**
7
**Governance costs**
9
**Other resources expended**
17
**Total resources expended**
**NET INCOMING/(OUTGOING) RESOURCES**
**before transfers**
Corporation tax
**Net incoming/(outgoing) resources**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**Transfer between funds**
**TOTAL (DEFICIT)/FUNDS CARRIED**
**FORWARD**|Unrestricted
Funds
2020
£
24,197
-
-
8,415
32,612
11,170
17,242
5,867
-
34,279
(1,667)
-
(1,667)
3,297
-
1,630||Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-||Total
Total
Funds
Funds
2020
2019
£
24,197
26,827
-
-
-
-
8,415
5,571|
|---|---|---|---|---|---|
||||||32,612
32,398
11,170
4,679
17,242
17,784
5,867
7,823
-
-|
||||||34,279
30,286|
||||||(1,667)
2,112
-
-|
||||||(1,667)
2,112
3,297
1,185
-
-|
||||||-
1,630
3,297|
The notes form part of these financial statements
5
## **RAINBOW’S END IN ROSELAND LTD**
## **BALANCE SHEET AT 30 SEPTEMBER 2020**
|Notes
**FIXED ASSETS**
Tangible assets
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
13
**NET ASSETS**
**FUNDS**
Unrestricted funds
14
Restricted funds
**NET ASSETS**|2020
£
-
2,308
2,308
(678)
1,630
1,630
-
1,630
1,630
-
1,630||2019
£
-
3,807
3,807
(510)|
|---|---|---|---|
|||
||
||||3,297|
||||3,297
-|
||||3,297|
||||3,297
-|
||||3,297|
For the year ended 30 September 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Directors’ responsibilities:
- (a) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- (b) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the Board of Trustees on and were signed on its behalf by:
…………………
Mrs S Clark - Trustee
The notes form part of these financial statements
6
**RAINBOW’S END IN ROSELAND LTD**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **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 (FRS 102) (effective 1 January 2015)', 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.
## **Fund accounting**
General funds are unrestricted funds which are 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.
Restricted funds are funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the charity for specific purposes. The cost of raising and administering said funds are charged against that specific fund. There were no restricted funds in the period.
## **Incoming resources**
Income is the total amount received by the charity in grants, donations, operating and fundraising activities. This is included in the accounts when it is received within the most appropriate category.
## **Tangible fixed assets**
It is the policy to depreciate all items of equipment over four years to write off the cost on a straight-line basis over their expected useful economic lives. There were no such items at 30 September 2020.
7
**RAINBOW’S END IN ROSELAND LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
|**2.**
**VOLUNTARY INCOME**
Donations
Grants
**3.**
**ACTIVITIES FOR GENERATING FUNDS**
**4.**
**INVESTMENT INCOME**
Bank interest received and receivable
**5.**
**INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
**Unrestricted funds:**
Workshops, classes and accom.
Other activities|2020
2019
£
£
24,197
-
26,827
-
24,197
26,827
2020
2019
£
-
-
-
-
2020
2019
£
-
-
-
-
2020
2019
£
8,415
-
5,571
-
8,415
5,571|
|---|---|
8
**RAINBOW’S END IN ROSELAND LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
**6. COSTS OF FUNDRAISING**
|**7.**
**CHARITABLE ACTIVITIES**
**Support costs of charitable activities**
Motor and travel expenses
Premises costs
Legal and professional
**8.**
**BREAKDOWN OF CHARITABLE ACTIVITIES**
**Premises costs**
Rent
Rates
Cleaning
Light and heat
Telephone
Repairs and maintenance
Gardening
**Legal and professional**
Solicitor’s fees
Mortgage interest
Other legal and professional
||2020
2019
£
£
11,170
4,679
11,170
4,679
2020
2019
£
£
6,116
11,126
-
8,777
9,007
-
17,242
17,784
2020
2019
£
£
7,088
-
431
2,438
-
1,169
-
11,126
-
-
-
-
7,626
-
285
49
-
1,047
-
9,007
-
-
-
-|
|---|---|---|
||||
||
||
9
**RAINBOW’S END IN ROSELAND LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **9. GOVERNANCE COSTS**
|Administration
Bank charges
Insurance
General
Accountancy
**NET INCOMING RESOURCES**
Net resources are stated after charging:
Accountancy fees|2020
2019
£
£
4,662
-
232
67
906
5,053
-
1,780
380
610
5,867
7,823
2020
2019
£
£
906
610|
|---|---|
## **10. NET INCOMING RESOURCES**
Net resources are stated after charging:
## **11. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2020.
## **Trustees' Expenses**
Expenses of £2,955 were paid to Sandi Clarke to cover cost of admin to provide courses on behalf of the charity.
## **12. STAFF COSTS**
The average number of employees of the Trust was 0. The total remuneration of employees including employers’ national insurance contributions was £0.
No employee received emoluments of more than £60,000 during the period.
10
**RAINBOW’S END IN ROSELAND LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||2020|2019|
|---|---|---|
||£|£|
|Accruals|678|510|
## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**Fund balances at 30 September 2020**
**are represented by:**
Tangible fixed assets and investments
Current assets less total liabilities
**Total net assets**|Restricted
funds
Unrestricted
funds
£
£
-
-
1,630
-
1,630|Total
£
1,630|
|---|---|---|
|||1,630|
11
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
https://www.virtualcabinetportal.com/VerifySignedDocument
## **Signature Dates and Times**
All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:
http://www.virtualcabinetportal.com/WhatIsUTC
## **Signature 1**
Signed by Sandi and using authentication code KUZNMTZhN3Y0bXAu at IP address 84.69.12.122, on 2021/06/29 13:09:59 Z.
Sandi and's e-mail address is: roselandcottage@mail.com.
**REGISTERED COMPANY NUMBER: 07035071 (England and Wales) REGISTERED CHARITY NUMBER: 1137367**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020**
**FOR RAINBOW’S END IN ROSELAND LTD**
**RAINBOW’S END IN ROSELAND LTD CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020**
||Page|
|---|---|
|Report of the Trustees|1 to 4|
|Statement of Financial Activities|5|
|Charity Balance Sheet|6|
|Notes to the Financial Statements|7 to 11|
**RAINBOW’S END IN ROSELAND LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020**
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 30 September 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in December 2005
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
07035071 (England and Wales)
## **Registered Charity number**
1137367
## **Registered Office**
Roseland Cottage Veryan Green Truro TR2 5QQ
## **Trustees / Directors**
Mrs S Clark (Trustee) Mr M C Mayes (Trustee)
## **Accountants**
Rosy Jeffery Ltd The Loft Unit 11 Hunthay Business Park Axminster Devon EX13 5RJ
1
**RAINBOW’S END IN ROSELAND LTD**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **TRUST STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Trust is a charitable company limited by guarantee.
The minimum number of Trustees is two, with a maximum of 8. Throughout 2019/20 the Charity has had two Trustees. Two Trustees stand down at each AGM but may be re-appointed by the membership.
Trustees are recruited by invitation and inducted into the objectives and values of the Charity by Sandi Clark.
The work of the Trust is managed by Sandi Clark.
## **PRINCIPAL ACTIVITY**
The Trust’s Objects as stated in its Memorandum of Association are:
- a) the relief of sickness and the preservation of good health in particular by the use of therapies complementary to conventional healing;
- a) to advance the education of the public in understanding, use and application of complementary therapies.
## **ACHIEVEMENTS AND PERFORMANCE**
During the year, the Charity has fulfilled its objectives by the provision of retreat accommodation and workshops, and the provision of classes.
In the fulfillment of these objectives the trustees have had due regard to the guidance on public benefit published by the Charity Commission.
All the work of the Charity is done by volunteers.
2
**RAINBOW’S END IN ROSELAND LTD**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **FINANCIAL REVIEW**
## **Reserves policy**
The Charity aims to maintain sufficient reserves in order to ensure its continued existence and to enable the Charity to achieve its Objects, and to be able to take advantage of opportunities that may arise.
In determining the level of reserves required, the Trustees review the level of reserves at the balance sheet date, determine the funds required for committed and planned projects, and the level of free reserves to be maintained.
As at 30 September 2020, the Trust held total reserves of £1,630, all of which were free reserves.
Sandi Clark is committed to the continuation of the Charity and supports it with additional funds, as necessary.
3
**RAINBOW’S END IN ROSELAND LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **Financial Report**
The income of the Charity for the year amounted to £32,612. The income for the year arises from donations of £24,197, income from courses, workshops and accommodation £8,415.
Total expenditure for the year was £34,279.
The net outgoing resources for the Trust for the year were £1,667.
The cash balances for the Trust at the end of the year were £2,308.
## **ON BEHALF OF THE BOARD** :
............................................. Mrs S Clark – Trustee
Date:
4
**RAINBOW’S END IN ROSELAND LTD**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING SUMMARY INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
|Notes
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
2
Activities for generating funds
3
Investment income
4
Incoming resources from charitable activities
5
**Total incoming resources**
**RESOURCES EXPENDED**
**Costs of generating funds**
Fundraising trading costs
6
**Charitable activities**
7
**Governance costs**
9
**Other resources expended**
17
**Total resources expended**
**NET INCOMING/(OUTGOING) RESOURCES**
**before transfers**
Corporation tax
**Net incoming/(outgoing) resources**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**Transfer between funds**
**TOTAL (DEFICIT)/FUNDS CARRIED**
**FORWARD**|Unrestricted
Funds
2020
£
24,197
-
-
8,415
32,612
11,170
17,242
5,867
-
34,279
(1,667)
-
(1,667)
3,297
-
1,630||Restricted
Funds
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-||Total
Total
Funds
Funds
2020
2019
£
24,197
26,827
-
-
-
-
8,415
5,571|
|---|---|---|---|---|---|
||||||32,612
32,398
11,170
4,679
17,242
17,784
5,867
7,823
-
-|
||||||34,279
30,286|
||||||(1,667)
2,112
-
-|
||||||(1,667)
2,112
3,297
1,185
-
-|
||||||-
1,630
3,297|
The notes form part of these financial statements
5
## **RAINBOW’S END IN ROSELAND LTD**
## **BALANCE SHEET AT 30 SEPTEMBER 2020**
|Notes
**FIXED ASSETS**
Tangible assets
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
13
**NET ASSETS**
**FUNDS**
Unrestricted funds
14
Restricted funds
**NET ASSETS**|2020
£
-
2,308
2,308
(678)
1,630
1,630
-
1,630
1,630
-
1,630||2019
£
-
3,807
3,807
(510)|
|---|---|---|---|
|||
||
||||3,297|
||||3,297
-|
||||3,297|
||||3,297
-|
||||3,297|
For the year ended 30 September 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Directors’ responsibilities:
- (a) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- (b) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the Board of Trustees on and were signed on its behalf by:
…………………
Mrs S Clark - Trustee
The notes form part of these financial statements
6
**RAINBOW’S END IN ROSELAND LTD**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **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 (FRS 102) (effective 1 January 2015)', 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.
## **Fund accounting**
General funds are unrestricted funds which are 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.
Restricted funds are funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the charity for specific purposes. The cost of raising and administering said funds are charged against that specific fund. There were no restricted funds in the period.
## **Incoming resources**
Income is the total amount received by the charity in grants, donations, operating and fundraising activities. This is included in the accounts when it is received within the most appropriate category.
## **Tangible fixed assets**
It is the policy to depreciate all items of equipment over four years to write off the cost on a straight-line basis over their expected useful economic lives. There were no such items at 30 September 2020.
7
**RAINBOW’S END IN ROSELAND LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
|**2.**
**VOLUNTARY INCOME**
Donations
Grants
**3.**
**ACTIVITIES FOR GENERATING FUNDS**
**4.**
**INVESTMENT INCOME**
Bank interest received and receivable
**5.**
**INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
**Unrestricted funds:**
Workshops, classes and accom.
Other activities|2020
2019
£
£
24,197
-
26,827
-
24,197
26,827
2020
2019
£
-
-
-
-
2020
2019
£
-
-
-
-
2020
2019
£
8,415
-
5,571
-
8,415
5,571|
|---|---|
8
**RAINBOW’S END IN ROSELAND LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
**6. COSTS OF FUNDRAISING**
|**7.**
**CHARITABLE ACTIVITIES**
**Support costs of charitable activities**
Motor and travel expenses
Premises costs
Legal and professional
**8.**
**BREAKDOWN OF CHARITABLE ACTIVITIES**
**Premises costs**
Rent
Rates
Cleaning
Light and heat
Telephone
Repairs and maintenance
Gardening
**Legal and professional**
Solicitor’s fees
Mortgage interest
Other legal and professional
||2020
2019
£
£
11,170
4,679
11,170
4,679
2020
2019
£
£
6,116
11,126
-
8,777
9,007
-
17,242
17,784
2020
2019
£
£
7,088
-
431
2,438
-
1,169
-
11,126
-
-
-
-
7,626
-
285
49
-
1,047
-
9,007
-
-
-
-|
|---|---|---|
||||
||
||
9
**RAINBOW’S END IN ROSELAND LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **9. GOVERNANCE COSTS**
|Administration
Bank charges
Insurance
General
Accountancy
**NET INCOMING RESOURCES**
Net resources are stated after charging:
Accountancy fees|2020
2019
£
£
4,662
-
232
67
906
5,053
-
1,780
380
610
5,867
7,823
2020
2019
£
£
906
610|
|---|---|
## **10. NET INCOMING RESOURCES**
Net resources are stated after charging:
## **11. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2020.
## **Trustees' Expenses**
Expenses of £2,955 were paid to Sandi Clarke to cover cost of admin to provide courses on behalf of the charity.
## **12. STAFF COSTS**
The average number of employees of the Trust was 0. The total remuneration of employees including employers’ national insurance contributions was £0.
No employee received emoluments of more than £60,000 during the period.
10
**RAINBOW’S END IN ROSELAND LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2020**
## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||2020|2019|
|---|---|---|
||£|£|
|Accruals|678|510|
## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**Fund balances at 30 September 2020**
**are represented by:**
Tangible fixed assets and investments
Current assets less total liabilities
**Total net assets**|Restricted
funds
Unrestricted
funds
£
£
-
-
1,630
-
1,630|Total
£
1,630|
|---|---|---|
|||1,630|
11
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
https://www.virtualcabinetportal.com/VerifySignedDocument
## **Signature Dates and Times**
All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:
http://www.virtualcabinetportal.com/WhatIsUTC
## **Signature 1**
Signed by Sandi and using authentication code KUZNMTZhN3Y0bXAu at IP address 84.69.12.122, on 2021/06/29 13:09:59 Z.
Sandi and's e-mail address is: roselandcottage@mail.com.
## **RAINBOW'S END IN ROSELAND LTD**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
I report on the accounts of the company for the year ended 30 September 2020 which are set out on pages 1 to 6.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, as amended); and
state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with general Directions given by the Charity Commision. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect, the requirements:
to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the 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 (FRS 102) (effective 1 January 2015)
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed……………………………… Rosy Jeffery Ltd Chartered Certified Accountants
Date: 28th June 2021
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## **Signature 1**
Signed by Sandi and using authentication code KUZNMTZhN3Y0bXAu at IP address 84.69.12.122, on 2021/06/29 13:12:31 Z.
Sandi and's e-mail address is: roselandcottage@mail.com.