Charity registration numbèr 1180293 IEngland and Wales FINDING RAINBOWS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025 FINDING RAINBOWS LEGAL AND ADMINISTRATIVE INFORMATION Trustees T Booth A Zinkivskay J T Ridehalgh G Paul LJCook J C Barker Charlty number IEngland and Wale51 1180293 Prlnclpal address 9 Fletcher Street Ashlon-Under-Lyne Lancashire OL6 6BY Independent examlner Chadwicks Chartered Accountants Capital House 272 Manchester Road Droylsden Manchester M43 6PW Bankers Natwesl Western Avenue Chatham Maritime Chalham ME4 4RT FINDING RAINBOWS CONTENTS Page Trustees report Independent examine¢s report Receipts and payments a¢¢ounls Notes to the financial statemen15 FINDING RAINBOWS TRUSTEES REPORT FOR THE YEAR ENDED 11 OCTOBER 2025 The trustees present their annual report and financial ststements for the year ended 11 October 2025. The financial statements have been prepared on cash receipts and payments basis. Objectlves and actlvltles The Charity's objects are to relieve the mentsl, spiritual and physical distress of persons suffering from bereavement or loss by the provision of counselling and support and lo advance the education of the public on the subject of bereavement and loss. Public benefit The trustees have paid due regard to guidance iSSLted by the Charity Commis&on in deciding what activities the should undertake. Achlevements and performance Significant activities and &¢hi8vemenls against objectives During this financial yèar, the Iruslees have completed their annual meetings as required alongside a host of other aclivilies. Anya has worked closely with our students and quallfied counselling team. Irad(ing hours, offering advice, and hosting a monthly peer lo peer SUPPDrt session for them lo allend. Anya will continue lo facililale this and help with speaklng lo other students we host from universities who have shown an interest in counselling and neuropsychology. Lee continues lo fundraise for Finding Rainbows through his bike races and allends events hosted by the charity. Jade's ongoing work is lo help with the research around child and baby loss. Garelh is always keen lo help with looking at any relevant documents, creating guidelines, speaking with the team and with any interested parties. He also helps with the funding applications when needed and allends events on behalf Df the charity. Janis facilitates and is growing our Upon Angels Wings projecl,working Closely with volunteer and seamstresses, overseeing sludenl work placements from the local college.. She continues lo build links with local buslnesses and with funeral directors across Greater Manchester. The charity continued to be wmrnissioned during this finan￿al year and worked alongside the NHS. We conducted 445 hours of counselling and 518 hours of peer support sessions. We accepted 133 new referrals in the year, and this is alongside a high number of open referrals still ongoing from the previous year. During 2024-2025. we saw a steady increase in referrals from both primary care services and self-referrals. We held several successful fundraising events with the support of the community and local businesses. We have continued lo build connections and links lo other services within the community lo help bridge gaps. We are working with a consult￿1 lo assist with funding procurement and on building suslainabilily for the charlty. Flnanclal r9vIgw Our financial situations continues lo improve and has shown a significant growth in income. The policy of the ¢harily is to actively seek out fundraising OPPDrtunilies lo help improve the financial position. FINDING RAINBOWS TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 11 OCTOBER 2025 Reseryes polioy It is the policy of the that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent lo between three and six month's expenditure. The Iruslees consider that reserves al this leve1 will ensure that, in the event of a significant drop in funding, they will be able to continue the 's current activities while consideration is given lo ways in which additional funds rnay be raised. This level of reserves has been maintsined throughout the year. The bciard of Iruslees is satisfied that the charity's assets aTe availa1￿e and are adequate lo fulfil ils obligations in the future. ajor risks The Trustees have assessed the major risks to which the charity is exposed. and are satisfied that sysylems are In place lo miligale exposure to the major risks. Structure, governancè and management The is a charitable incorporated organisation ICIOI. The charity was established by a charialble trust deed on 12 October 2018. The trustees who served during the year and up lo the date of signature of the financial statements were.. T Booth A Zinkivskay J T Ridehalgh G Paul LJCook J C 8arker Recruilm8nl and appoinlmenl of Imslees The recruilmenl and appointment of Iruslees is sel out in the Charitiy's constilulion. The trustees report was approved by the Board of Trustees. Trustee 6 August 2026 FINDING RAINBOWS STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 11 OCTOBER 2025 The Iruslees are responsible for preparing the Trustees Report and the financial slalemenls in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practice}. The law applicable ID charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a Iiue and fair view of the state of affairs of the and of the incoming resources and application of resources of the for that year. In preparing these financial slalemenls, the trustees are required lo.. select suilable accounting poliaes and then apply them consislenlly.. observe the methods and principles in the Charities SORP". make judgements and eslimales that are reasonable and prudent., stale whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial slalemenls., and prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charity will continue in operation. The Iruslees are responsible for keeping sufficient accounting records that disclose with reasonable accuraw al any lime the financial position of the and enable them lo ensure that the financial slalemenls ¢omply with the Charities A¢1 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible fDr safeguarding the assets of the and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. FINDING RAINBOWS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FINDING RAINBOWS I retx)rt lo the trustees on my examination of the financial slalemenls of Finding Rainbows Ilhe I for the year ended 11 October 2025. Responsibilities and basls of report As the trustees of the you are responsible for the preparation of the financial slalements in aCC￿danCe with the requirements ol the Charities Act 2011. I report in respect of my exarninalion of the 's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5)Ib) of Ihe ChariliesAcl 2011. Independent examiner's statement I have completed my examination. I confimi that no mallers have com& to my attention in connection with the examination giving me cause lo beliove that in any material respect.. accounting records were not kept in respect of the as required by ￿tiOn 130 of the Charities Act 2011. the financial stalemenls do not accord with those records., or th& financial slalements do not comply with the applicable requirements concerning the form and CDnlenl ol financial statements sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the financial slalemenls to be reached. Chadwlcks Chartered Accounlanls Capital House 272 Man¢hesler Road Droylsden Manchester M43 6PW 6 August 2026 FINDING RAINBOWS RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 11 OCTOBER 2025 2023124 Unrestricted Funds Unrèstricted Funds Income from: Grant5 Reaching Comrnunites NHS Greater Manchester Action Together Garfield Weston Christie5 Trust Centrica Tameside MBC 58,209 33,011 500 20,104 10,000 10,254 1,500 1,000 46,265 4,000 92,313 Fundraising and donatlons 8,021 12,784 Tradlng Activities Total Sncomce 585 100,919 4,500 63,549 Payments made: Salary costs Premises expenses IT Costs Professional Fees Fundraising costs Total payments 58.266 7,915 1.392 7,118 1.417 76,108 26,788 6,356 3,758 6,930 4,057 47,889 Net Incorne and payments 24,811 15,660 Cash balances at 12 October 2024 Correction of Prior Year Error Note 4 Amended Cash balances at 12 October 2024 19,290 Note 4 3,838 -208 19,290 3,630 Cash balance at 11 October 2025 44,101 19,290 The receipts and payments account5 were approved by the Trustees on 6 August 2026. Trustee FINDING RAINBOWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025 Accountlng policies Charlty Informatlon Finding Rainbows is a charitable incorporated organisalion ICIOI. The prinelpal address is 9 Fletcher Slreet.Ashlon-Under-Lyne, Lancashire, OL6 6BY. 1.1 Accounting conventlon The financial statements have been prepa¥ed on a cash receipts and payments basis. 1.2 Golng concern At the time of approving the financlal slatemenls, the trustees have a reasonable expectation that the has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees continue lo adopt the going con￿rn basis of accounting in preparing the financial statements. 1.3 Charitsbl& funds Unrestricted funds are available for use al the discretion of the Iruslees in furtheran￿ of their charitable objectives. Reslricled funds are subject lo specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricted funds are sel out in the notes lo the financial slalemenls. Endowment funds are subject lo specific ¢ondilions by donors that the capital musl be mainlain¢d by the . 1.4 Incom& All income is reeognlsed on re¢eipt. 1.5 Expenditure Exp&ndilure is recognised once pald. Tru$tggS None of the Iruslees lor any per80ns connected with Iheml received any remuneration or benefits from the during the year. The spouse of a Iruslee is employed as the CEO and also, a daughter of a Iruslee is employed as the manager. The total paid was £ 40,000, on teims equivalent lo those that prevail in aim's length Iransa¢lions. The Iruslees Con￿rned look no part in the decision making process relating lo these engagèments. Taxatlon The charily is oxempl from laxalion on ils acliwties because a11 its income is applied for charitable purposes. Prior Year Accounts Adjustment Errors were found in the previous two years accounts that had gone unnoti￿d by our previous accoLnlanl. Once this had been detected. the Trustees and staff al Finding Rainbows made the mtsv& lo a new accountant lo prevent the issues continuing. This matter has been re¢tilied in these accounts. The Cash Balance at 12 October 2023 was slated as being negative £36,314 which was in¢orre¢l as only asset of the charity is a cash balance. Once the correct cash balance was included of £3,838 the ¢orre¢ling error was reduced from £39,944 10 £208.