## **Rainbow Surprise CIO**
**TRUSTEES` ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2024**
**Registered Charity No. 1165007**
## **Rainbow Surprise CIO**
||**INDEX**|
|---|---|
|**Page No**|**Contents**|
|**1 - 14**|**Trustees Annual Report**|
|**15**|**Independent Examiners Report**|
|**16**|**Statement of Financial Activities**|
|**17**|**Balance Sheet**|
|**18**|**Statement of Cash Flows**|
|**19-25**|**Notes to the Accounts**|
## **RAINBOW SURPRISE CIO**
## **Trustees Report for the year ended 31[st] December 2024**
The Trustees have pleasure in presenting their report and the unaudited financial statements for the year ended 31st December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charities constitution, the Charities Act 2011 and 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 the Republic of Ireland published
(FRS 102) (effective 1 January 2019).
## **Reference and administrative Information**
**Charity Name** : Rainbow Surprise CIO **Charity Registration Number:** 1165007
## **Structure, governance and management.**
The charity is governed by a constitution and became a registered charity on the 04th January 2016.
## **The Trustees who served during the period are as follows:**
Shakar Hussain (Chair) Dr Sayed Aisha B Malik Shabana Mirza Noel John Hulse
## **Key Management Personnel**
Shabnam Hussain – Project manager
## **Principal Office**
Crumpsall Community Hall Cleveland Road Crumpsall Manchester M8 4GS
## **Bankers**
Barclays Leicestershire LE87 2BB
## **Independent Examiner**
Muhammad Tayyab Ferguson & Co 651 Mauldeth Road West Manchester M21 7SA
**1**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
## **Objectives and activities**
## **Charity Objects**
The objects of the CIO are:
- (A) To advance in life, relieve needs of and help young people through
- The provision of recreational and leisure time activities provided in the interest of social
- welfare, designed to improve their conditions of life;
- Providing support and activities which develop their skills, capacities and capabilities to
- enable them to participate in society as mature and responsible individuals.
(B) The relief of those in need, by reason of age, ill-health, disability, financial hardship or other disadvantage by such charitable means as the trustees see fit from time to time.
(C) To further such other charitable purposes for the benefit of the public as the trustees see fit from time to time.
Nothing in this constitution shall authorise an application of the property of the CIO for the purposes, which are not charitable.
**2**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
We had an amazing year with lots of more service users accessing our centre and recognising Crumpsall Community all as a hub for Crumpsall.
This year we received recognition for our hard work by receiving the Be Proud award in helping to
tackle poverty and Pride of
Manchester. This gave the team the boost we needed to do even more this year.
## Partnership Work
We have this year done more partnership work and teamed up with some great organisations to deliver great projects and activities in the area.
We partnered up with Lancashire Cricket Club to bring walking cricket to Crumpsall. Every Wednesday evening like-minded people turn up to have a game of walking cricket followed by a
keeping this running long term.
cup of tea and a chat. We are keen on
**3**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
We also Partnered up with Woodville Family Hub, Shirley Road from August delivering a food parcel service for their service users who have young children. This is every Saturday and so far over 32 families have been looked after with regular support each week.
Working with North Manchester Community Partnership to deliver digital classes at our centre has opened up more opportunities for people to learn the basics of being online.
Rainbow Journey started in September, working with Park View Medical Centre and NHS to deliver support to the community through pregnancy and infant loss. This was a very sensitive topic which needed to be delivered locally through face to face sessions.
**4**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
## Play & Youth Provision
We had an amazing year with lots of activities for children and young people. Thank you to our funders MCRactive, Jigsaw Homes and Play & Youth Manchester City Council for supporting the
play and youth provision this year.
- 4,400 free meals provided in school holidays.
- 990 young people and children enjoyed free day trips out.
- 54 days of free day out trips exploring new places.
**5**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
- 334kg of free fruit & vegetable given to children and young people as part of our healthy eaten programme.
- 60 children and young people had free first cinema trips.
- 160 people attended a free trip to the theatre, their first time to a theatre.
- 129 free books for children.
- 280 new toys for children whose families are on low income.
- New young people provision in Crumpsall: we have put on get together, life skill sessions, cricket and lots of activities to engage young people. We provided training to improve their social skills and knowledge of safeguarding.
**6**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
**----- Start of picture text -----**
Cost of Living Support
**----- End of picture text -----**
- Foodbank: on average 95 food parcels have been given out each week. We are not charging for food parcels, covering most of north Manchester. It’s a collection service only and delivery is made on special request. Our foodbank service users are 60% referred from the Job Centre and most of them are new claimants or people who have had a reduction or suspension on claims. The sanction given leaves most people weeks without payment. As we are the nearest foodbank to the local job centre we do see a bigger foot fall.
- Community fridge: has been even more popular this year as it is now running 4 days instead of 2. Thank you to our surplus suppliers, We are not just offering products to the community but also cooking nutritious meals with the surplus ingredients. On average 20 people per day use the community fridge. Most of these people are from temporary accommodation.
**7**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
- Community shop: is attracting more people and is the first place to shop for people who are struggling with increasing grocery costs. On average we have 80 people will shop with us per week. Also our community shop has a fundraising part where people donated preloved items and we sell them to keep the free food parcel service going.
- Warm hub: This year we started the warm hub earlier due to the demand from the community. Our warm hub started in September and on average we have we have 22 visitors staying in the warm hub. The warm hub runs on Tuesday, Thursday and Friday 10.30am-3pm.
Home cooked meals:- delicious, healthy and freshly made meals at affordable prices. We started community cooking this year offering cooked meals to take away for £1. Each day we are making around 50 to 55 meals which are available in our warm hub, given in food parcels or sold to the community. This project is supported by Hubbub and our community fridge donors.
**8**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
- Free back to school haircut: This year 105 children received a free haircut and we provided 170 free meals and 37 families received free school uniform on the day.
Lots of happy children with freshly cut hair and a full belly
ready for the new term in school.
## Community Cohesion
- Dinner and Dance bringing different communities with food, dancing and lots of fun. The aim was to raise money for electric works to the building. Through tickets, cake sale, donations and raffle we raised £2,515.20.
**9**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
- 3 Ladies nights were delivered this year brining over 100 ladies together to enjoy a stressfree evening without children.
**----- Start of picture text -----**
•
**----- End of picture text -----**
- 4 fundays with lots of free activities for children and the local community together with stalls and food. Over 1000 people attended each event.
**10**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
- Knitting & crochet sessions: every Monday we have 12-15 ladies attending, enjoying each other’s company and learning new skills. Also newcomers are always welcome with a nice cup of tea and cake.
- Sewing Classes giving the community the opportunity to learn new skills and live a more sustainable life style by learning to repair and make alterations on clothes, so less end up in landfills. Also bringing local people together and making new friends. On average we had 20 people per session.
This year we have started our community salon Dewdrop. A salon for everyone where we are offering quality treatments for low cost. Supporting people with job interviews to make a good first impression. Looking after over older people with great offers on treatments to make them feel better.
We finished the year with another amazing Christmas dinner and Santa Surprise. Over 100 people spent Christmas together with great food and entertainment. Working together with the Jewish community who arranged transport for people to get to the venue and the Muslim community came together to cook. It showed how communities come together and work together.
**11**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
Thank you to all our funders who supported us and who made this year another amazing year. Thank you to our amazing volunteers and the local community for keeping Rainbow Surprise going.
**12**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
## **A review of our achievements and performance: How our activities delivered public benefit:**
The charity trustees can confirm that they have complied with their duty to conduct and guide the charity to benefit the public using their powers, in accordance with the Objects and Charitable Aims outlined in the Constitution.
## **A financial review**
The accounts comply with current statutory requirements of the Charities Act 2011. The trustees have reviewed the accounts and confirm they are an accurate reflection of our financial status.
## **Investment powers and policy**
Aside from retaining a prudent amount in reserves, most of the charity`s funds are to be spent in the short term so there are few funds for any long-term investment.
## **Reserves policy and going concern**
The balance held in reserves at 31[st] December 2024 is £113,539 out of which £78,632 is unrestricted and £34,907 is restricted. (2023: £82,972) unrestricted) no restricted funds was held as at 31[st] December 2024. The trustee aims to build free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The charity’s main source of income is grants. The trustees consider that it is appropriate to prepare the accounts on a going concern basis, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease.
## **Statement of Risk Management**
The trustees have assessed the risks to which the charity may be exposed with reference to those relating to the operations and finances of the charity. Systems are in place to ensure that all risks are recorded for subsequent monitoring and review. In the meantime, the trustee’s remain satisfied that all insurable risks have been identified and adequately dealt with and that the charities exposure to other risks is kept at a minimum by good working practice by the trustees and volunteers.
## **Plans for Future Periods**
Rainbow Surprise CIO plan to develop its activities by running increased activities.
We are currently working alongside the local council and the Crumpsall councilors to obtain a base so it can be set up as a community hub for Crumpsall; this is where we can run all our activities from and more.
## **Appointment of Charity Trustees**
The constitution states apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
The charity will be managed by monthly committee members and an annual AGM.
## **Trustee Induction and Training**
All trustees receive an induction into the organisation including an induction handbook.
**13**
## **Rainbow Surprise CIO**
## **Trustees Report (continued) for the year ended 31[st] December 2024**
## **Trustees responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees` report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice.)
Law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year, which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing accounts giving a fair and true view, the trustees should follow best practice and:
- Select suitable accounting policies and apply them consistently;
- Observe the methods and principles in the applicable Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts;
- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the accounts comply with The Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board of trustees on: And signed on its behalf by:
**Shakar Hussain Chair of Trustees**
**14**
## **Independent examiner`s report to the trustees of Rainbow Surprise CIO**
I report to the charity`s trustees on my examination of the accounts of the charity for the year ended 31[st] December 2024 which are set out on **pages 16 to 25.**
## **Respective Responsibilities of Trustees and Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity 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. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
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; and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiners Report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 below.
## **Independent Examiner's Statement**
In connection with my examination, other than listed below, 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 have in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act,
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:**
Muhammad Tayyab Ferguson & Co 651 Mauldeth Road West Manchester M21 7SA
**15**
## **Rainbow Surprise CIO**
## **Statement of Financial Activities For the Year Ended 31[st] December 2024**
|**Notes**
**INCOME FROM:**
Donations and legacies
**(3)**
Charitable activities:
**(4)**
Other trading activities
**(5)**
**Total**
**EXPENDITURE ON:**
Charitable activities
**(6)**
Other trading activities
**TOTAL**
**Net gains/(losses) on**
**investments**
Net/income/(expenditure)
**Transfer between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
**(13)**|**Year**
**Ended**
**Year**
**Ended**
**31.12.2024 31.12.2023**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
619
4,158
4,777
6,217
**-**
234,008
234,008
150,989
79,702
-
79,702
81,694|
|---|---|
||80,321
238,166
318,487
238,900|
||84,661
203,259
287,920
226,465|
||84,661
203,259
287,920
226,465|
|||
||(4,340)
34,907
30,567
12,435
-
-
-
-|
||(4,340)
34,907
30,567
12,435
82,972
-
82,972
70,537|
||78,632
34,907
113,539
82,972|
**The Statement of Financial Activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.**
**The notes on pages 19 to 25 form part of these financial statements**
**16**
## **Rainbow Surprise CIO**
## **Balance Sheet as at 31[st] December 2024**
|**Notes**
**Fixed Assets**
Tangible Fixed Assets
**(8)**
Total fixed assets
**Current Assets**
Debtors
**(11)**
Cash at Bank and in hand
Total current assets
**Liabilities**
Creditors:
Amounts falling due within one year
**(12)**
**Net current assets or liabilities**
**Total assets less current**
**liabilities**
**Total net assets or liabilities**
**The funds of the charity**
Restricted income funds
**(13)**
Unrestricted income funds
**(13)**
Total unrestricted funds
**Total charity funds**|**2024**
**£**
5,513
5,513
384
108,719
109,103
1,077
1,077
108,026
113,539
34,907
78,632
113,539
**113,539**|**2023**
**£**
693|
|---|---|---|
|||693|
|||23,994
65,352|
|||89,346|
|||7,067|
|||7,067|
|||82,279|
|||82,972|
|||-
82,972|
|||82,972|
||||
|||**82,972**|
The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:
Shakar Hussain (Chair)
> Date: 21-06-2025
**The notes on pages 19 to 25 form part of these financial statements**
**17**
## **Rainbow Surprise CIO**
## **Statement of cash flows for the year ended 31[st] December 2024**
|**Cash provided by/(used in) operating activities**
**Note**
**15**
Cash flows from investing activities
Purchase of fixed assets
Sale of fixed asset
Loss on disposal of fixed asset
**Net cash provided by investing activities**
Increase/(decrease) in cash and cash equivalents during the
year
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**|**2024**
**£**
50,024
6,657
6,657
43,367
65,352
108,719|**2023**
**£**
6,447
693|
|---|---|---|
|||693|
|||5,754
59,598|
|||65,352|
**18**
## **Rainbow Surprise CIO**
## **Notes to the accounts for the year ended 31[st] December 2024**
## **1. Accounting policies**
## **(a) Basis of preparation of account**
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **(b) Fund’s structure**
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustee’s at their discretion, have created a fund for a specific purpose. Further details of each fund are disclosed in note 13.
## **(c) Income recognition**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Grants which relate to a specific period are deferred.
## **(d) Expenditure recognition**
Liabilities are recognised as expenditure as soon as there is a legal obligation or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
All expenditure other than that capitalised has been reflected in the income and expenditure account on an accrual’s basis including support costs and governance costs which are allocated or apportioned to the applicable expenditure headings.
## **(e) Irrecoverable VAT**
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
## **(f) Allocation of support and governance costs**
Governance costs comprise all costs including the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs. Support costs have been allocated between governance costs and other support costs. The allocation of support and governance costs is analysed in note 7.
**19**
## **Rainbow Surprise CIO**
## **Notes to the accounts (continued) for the year ended 31[st] December 2024**
## **(g) Cost of raising funds**
There were no costs associated with raising funds for the year ended 31[st] December 2024.
## **(h) Charitable activities**
Costs of charitable activities includes governance costs and support costs as shown in note 7.
## **(i) Fixed Assets**
Fixed assets are stated at cost less accumulated depreciation. The cost of minor additions or those costing below £200 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, as follows:
|**Furniture & Equipment**|25% on cost|**Play Equipment**|25% on cost|
|---|---|---|---|
|**Motor Vehicles**|25% on cost|**Computer**|25% on cost|
## **(j) Taxation**
The charity is not subject to any taxes on its charitable activities.
## **(k) Realised gains and losses**
All gains and losses are taken to the Statement of Financial Activities as they arise.
## **(l) Pensions**
The charity does not currently operate a pension scheme as it currently has no paid employees.
## **(m) Contingent liabilities**
A contingent liability is defined and disclosed for those grants resulting from:
A possible obligation which will only be confirmed by the occurrence of one or more uncertain future events not wholly within the trustees` control.
## **2. Related party transactions and trustees` expenses and remuneration**
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind. None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. (2023:nil).
## **3. Donations and legacies**
|Donations
**_2023_**|**Year Ended**
**31st December**
**Year Ended**
**31st December**
**2024**
**2023**
**Unrestricted**
**Restricted**
**Total funds**
**Total funds**
**£**
**£**
**£**
**£**
619
4,158
4,777
6,217|
|---|---|
||**619**
**4,158**
**4,777**
**6,217**|
||**6,217**
**-**
**6,217**|
**20**
## **Rainbow Surprise CIO**
## **Notes to the accounts (continued) for the year ended 31[st] December 2024**
## **4. Income from charitable activities**
|Manchester City Council
Henry Smith
Sports Equal
Haircut Project
Hubbub
Jigsaw Homes
Lancashire Cricket
Manchester Active
Garden Project
Pumpkin Project
Lottery
Foodbank
MWF Grant
Manchester BME Network
Other grants
_2023_|**£**
**31st**
**December**
**31st December**
**2024**
**2023**
**Total funds**
**Total funds**
**£**
**£**
-
125,782
125,782
111,655
-
33,400
33,400
-
-
-
-
-
-
375
375
-
9,000
9,000
1,381
-
8,168
8,168
8,540
-
320
320
-
-
-
-
-
-
20,125
20,125
9,622
-
693
693
2,850
-
27,495
27,495
16,941
-
7,650
7,650
-
-
1,000
1,000
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**
**234,008**
**234,008**
**150,989**|
||381
150,608
150,989|
## **5. Other trading income**
|Other trading
activities
**_2023_**|**31st**
**December**
**31st**
**December**
**2024**
**2023**
**Unrestricted**
**Restricted**
**Total funds**
**Total**
**funds**
**£**
**£**
**£**
**£**
79,702
-
79,702
81,694
79,702
-
79,702
34,610|
|---|---|
||**81,694**
**-**
**81,694**|
**2**
## **Rainbow Surprise CIO**
## **Notes to the accounts (continued) for the year ended 31[st] December 2024**
## **6. Expenditure**
|**Expenditure on charitable**
**activities**
Wages
Charitable expenditure
Premises
Support costs
Governance
Depreciation
**_2023_**|**Expenditure on charitable**
**activities**
Wages
Charitable expenditure
Premises
Support costs
Governance
Depreciation
**_2023_**|**Year ended**
**Year ended**
**31st December**
**2024**
**31st December**
**2023**
**Unrestricted**
**Restricted**
**Total**
**Total**
**£**
**£**
**£**
**£**
-
35,365
35,365
31,466
80,644
155,494
236,138
170,517
-
12,400
12,400
11,475
1,680
-
1,680
2,559
500
-
500
650
1,837
-
1,837
9,798|
|---|---|---|
|||**84,661**
**203,259**
**287,920**
**226,465**|
|||**75,857**
**150,608**
**226,465**|
||**_2023_**||
## **7. Allocation of governance and support costs**
The breakdown of support costs and how these were allocated between governance and other support costs is shown below.
|Accountancy Fees
Insurance
Postage, Printing & Stationary|**2024**
**2023**
**Support**
**Governance**
**Total**
**Total Basis of**
**apportionment**
-
500
500
650
_Nature of expenditure_
1,078
-
1,078
1,352
_Nature of expenditure_
602
-
602
1,207
_Nature of expenditure_
1,680
500
2,180
3,209|
|---|---|
**22**
## **Rainbow Surprise CIO**
## **Notes to the accounts (continued) for the year ended 31[st] December 2024**
## **8. Fixed Assets**
|**Cost**
**Equipment**
**£**
As at 01.01.2024
6,457
Additions
3,145
As at 31.12.2024
9,602
**Depreciation**
As at 01.01.2024
5,764
Charge for year
958
As at 31.12.2024
6,722
**NET BOOK VALUE**
As at 01.01.2024
693
As at 31.12.2024
2,880
**. Independent Examiner Fees**
Independent Examination Fees|**Equipment**
**£**
6,457
3,145|**Motor**
**£**
**Computer**
**£**
33,216
8,169
-
3,512|**Motor**
**£**
**Computer**
**£**
33,216
8,169
-
3,512|**Total**
**£**
47,842
6,657
54,499
47,149
1,837
48,986
693
5,513
**Year Ended**
**Total Funds**
**31st December 2023**
**£**
650
650|**Total**
**£**
47,842
6,657
54,499
47,149
1,837
48,986
693
5,513
**Year Ended**
**Total Funds**
**31st December 2023**
**£**
650
650|
|---|---|---|---|---|---|
||9,602|33,216
11,681||||
||5,764
958|33,216
8,169
-
879||||
||6,722|33,216
9,048||||
|||||||
||693||-
-|||
||2,880||-
2,633|||
|||||||
||||**Year Ended**
**Total Funds**
**31st December 2024**
**£**
500
500|||
||||||650|
## **9. Independent Examiner Fees**
## **10. Analysis of staff costs**
The charity employed staff during the period – 1.5 FTE staff. No staff were paid more than £60,000 per annum.
## **11. Analysis of debtors**
|Prepayments
Debtors|**2024**
**2023**
**£**
**£**
384
1,777
-
22,217|
|---|---|
||384
23,994|
Prepayments relate to unrestricted funds (2023: Unrestricted)
**23**
## **Rainbow Surprise CIO**
## **Notes to the accounts (continued) for the year ended 31[st] December 2024**
## **12. Creditors: Amounts falling due within one year**
|Accruals
Other creditors|**2024**
**£**
**2023**
**£**
500
650
577
6,417|
|---|---|
||1,077
7,067|
Creditors related to unrestricted (£1,077) funds in 2024 and unrestricted in 2023 (£7,067)
## **13. Analysis of charitable funds**
## **Analysis of movement in unrestricted funds**
|**UNRESTRICTED**
General Fund
Total Unrestricted Funds
**Name of unrestricted fund:**
**RESTRICTED**
Hubbub
Jigsaw Homes
MCC/Mcr Active
MCC Youth & Play
Lancashire wildlife
Irwell Valley
Lancashire Cricket
Henry Smith
Lottery
Other
Donations|**Balance as at**
**Incoming**
**Resources**
**Transfers**
**Balance as at**
**01.01.2024**
**Resources**
**Expended**
**31.12.2024**
82,972
80,321
84,661
-
78,632
82,972
80,321
84,661
-
78,632
**Description and nature of fund**
**Balance as**
**at**
**01.01.2024**
**Incoming**
**Resources**
**Resources**
**Expended**
**Transfers**
**Balance as**
**at**
**31.12.2024**
-
9,693
2,307
-
7,386
-
8,543
8,543
-
-
-
92,690
92.690
-
-
-
37,742
28,412
9,330
-
20,125
1,934
-
18,191
-
3,000
3,000
-
-
-
320
320
-
-
-
33,400
33,400
-
-
-
27,495
27,495
-
-
-
1,000
1,000
-
-
-
4,158
4,158
-
-
-
238,166
203,259
-
34,907|**Balance as at**
**Incoming**
**Resources**
**Transfers**
**Balance as at**
**01.01.2024**
**Resources**
**Expended**
**31.12.2024**
82,972
80,321
84,661
-
78,632|
|---|---|---|
|||82,972
80,321
84,661
-
78,632|
General fund
The “free reserves” after allowing for all designated funds
**24**
## **Rainbow Surprise CIO**
## **Notes to the accounts (continued) for the year ended 31[st] December 2024**
## **Analysis of movement in restricted funds**
## **Name of restricted fund**
## **Description, nature and purpose of fund**
Manchester City Council Funds for running costs and cost of living payments Hubbub Catering and warm hub Jigsaw Homes Activities Manchester Active Funds for playscheme Henry Smith Therapy sessions/Core costs Lancashire Wildlife Garden Project Lancashire Cricket Cricket sessions Lottery Running costs Irwell Valley Foodbank
## **14. Analysis of net assets between funds**
|Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**£**
5,513
-
5,513
73,812
34,907
108,719
(693)
-
(693)|
|---|---|
||
78,632
34,907
113,539|
## **15. Reconciliation of net movement in funds to net cash flow from operating activities**
|Net income/expenditure for the year
Adjustments for:
Depreciation charge
Decrease/(increase) in debtors
Increase/ (decrease in creditors)
Net cash provided by / (used) in operating|**2024**
**£**
**2023**
**£**
30,567
12,435
1,837
9,798
23,610
(19,811)
(5,990)
4,025
50,024
6,447|
|---|---|
**25**