Chadty regi￿atIon number.. 1183490 THE RAINBOW CENTRE (SCARBOROUGH) CIO TRusfEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Asquith Accountsnts Ltd Rowan House 7 West Bank Strrborough North Yorkshire Y012 4DX The Ralnbow Centre (S¢JrlK)rough) CIO Contents Pag• I￿￿tee5, Report Independent Examlnerfs Report ststement OF Flnandal Activltles CompaRtlve St4tsment of nnanclal Activit(es statement of Finandal POSI￿On io Noi*s to the Rnanclal Ststements The fdlowing pages not ft>rm part of the Statutory èccounts.. Detjlled Ststement of flnandal Actbvitles 17-18 The Ralnbow Centre {Scarborough) CIO Trustees. Report For The Year Ended 31 December 2025 The trustees present their report and the financlal statements for the year ended 31 December 2025. ObJertlve$ and Aclivifj•6 Alms and ObJ•ctl¥e The charfty exists to promote the benefit of the inhabitants of Se8rborough and the surrounding area by advancing educatlon, 50clal welfare and lelsure-tsme ottupatlon through Collaboration wlth 10101 peoplei ?Uthorlties and voluntary organis6tions. From our base at Partsh House, we provlde a multl-attivity comtnunlty centre offenng a café, 5UPWrt for homeless and vulnerable individuals, debt advlce, acce￿ tu health services, and syellbelny intervention5. At Its heart, the Rainbow Centre Is a pla￿ of welcorne stsbllity and hope. somewhere people are known by natne. Ilstened to W￿hout Judgement and supported to%Yard Publlc 8eTr•nt We have referred to guldance contalned in the Charity Comrnlsslon's genet719iJidance on publlc benefft when rewewlng our alms and objectwes and in plannlng our futufft actyvlties. All detalls ￿latIng to how the charbty has carrfed out these purposes are Included wlthln the chafftable athvttes seLtSon of thls report. The trustees confirm that they have complied ¥vith the reouiretnents ￿ Section 17 of the Charitie5 Act 2011 to have ¢ue gar(1 to the Commlssion* guidance on public benefrt. Athle¥etThgnts and Perfornwncé Maln Achlevemw If 2024 was a yeor of growth, 2025 has been a year of deepenlng ImpacL The needs of those accessing our Servi￿ continue to increase In cornplexlty. Many Individuals present wlth overfapplng challenges ho[ne￿$SneSs, mental 111 health, addlction. trauma, debt, soclal 1501aJon and dlgStol exduslon. In resporse, the Centre has focused on strengthening partnerships, embedding saftouardingi inve5tsng Sn staff development and creating meaningfijl prooresslon pathsyays for people Ilved experlence. The result has been a servlce that Is more co-ordlnated, more re5111ent and Increaslngly ￿COgnISed as a central hub or support wlthln the local communlty. Cllent Support Homel9$8 Servlc•s Pats)ershlp In Athon Durfng 2025. our relationshlp with North Yorkshlre Councll developed significantly. The Rough Sleeper Team are now based daSly at the RaSnbosY Centre, using the building as an Ope￿tIOnal hub. Thi5 seemlngly practical change has had profound Smpact. Instead of dients navigatSng mU￿1ple efflces and repeating thelr story to dlfferent agendes, support is coordinated under one roof. Communlcayon Is qulcker. Decwens are faster. Trugt Is stronger. As a direct result of thTs ernbedded paitilershlp rnodei, 44 Irvjividuals wno were rough sleeping have been supported Into occommodatlon over the last year. Jehind that number are 44 stortes of door5 closed against the cold. of safety restored, nd of the ftrst fragile steps toward rebuilding Ilves. Health, Dlgnity ènd Access Health Inequalty remains one of the Starkest real[ty￿ facing people experlenclng homelessthtss. Durtng 2025, we hosted the Dentsld dental van for the fitst time In partnershlp with North Yorkshire Council Eight cllents received urgent dental treatrnent. and two byere referred for hospital-bèsed cao. For rn3nyi th15 was the first Yme in years they had accessed dental servlces. Addre5slng paln and Infectlon Is thlut more than health - it rest¢r* dlgnlty, confidence ana the abllity to move forvlard. .CONTINUED Page i The Rainbow Centre (Scarborough) CIO Trustees, Report (contlnued) For The Year Ended 31 December 2025 A¢hle¥¢ments- contlnued Alongslde this, our Home 5￿ce continued t(> evolve. Generous local tradespeople helped expand and irnprove the environment, (￿ting a more welcoming and funttional setting. A dedlcated cornputer access area now enables clients to Search for employment. manage Universal Credit, explore hou51ng options and retonnect with essential dig￿1 5erylces. In an InCre￿Ing1¥ online worfd, th￿ has become a crftical step toward Independence. Safeguardlng and Twuma-Infom)ed Flxctice In response to the growlng cotnplexlty of thÈ n4•ds prtr￿ente￿. 202u Saby è tF1vr￿Uyh review of safe9uardlng across the organisation. This revlew hSghlighted opwrtunlyes te strengthen both procedure and praC￿ce. As a re5uIt, clearer reportlng pathways were introduced. staff training wa5 enhan￿ and safeguarding oversight %Y8s fom)alised through the Oesignated Safeguarding Lead. These developments have increased staff confldentr and ensured thai concern5 are identifie¢J and addressed In a timely consistent manner. The tearn al￿ recelved 5petpallst trauma-lnformed training frorn Dr Donaldson. Consultant Psychiatrfst. Thls has deepened staff underytanding of how trauma shapes behavlour and engagement, enabling more coMpa￿l0n3te an¢t consistent re5pon5e5. Safegu8rding Is no longer slrnply a PDllry.' It Is a shared culture. Frorn Client to Colleagve One of the rnost powerful mornents of 2025 has been the apkyjlntrnent of Slmon ￿ a pald Client Support Worker. Slmon first came to the Ralnbov4 Centre approximately three ye4rs ago as a cllent experlencing homelessness. Through sustalned 5UPPOrt. he moved into stable accommoda￿On and is now an Integral rnember of our staff tearn. HIS Journey embodie5 the long-term Impact of petsQn-￿ntre(j support. For current cllents. Simon represents visible hope- pmof that thange Is possible, Growlng Community Through Drop-I r drop-ln sesslons have continued to gmw and are now firmly embedded in the community. They provlde early nterventlon for those at rlsk of crfsis. as well a5 a consistent point of contact for people not yet reody to engage In strurtured support. They redu￿ tsolabon. foster belonging and enable Inulti-agency engagernent in an informal an¢ accesslble way. Ntsmbers and Impact While the true Impact of the Rainbow Centre is seen In changed lives rather than statlstlts, we recognlse the Importants of dernonstratrng the scale and reach of our work. The fioures below represent the breadth of support deiTvered a￿$$ our ser¥ites durfng 2025. Durfng the year we.. Served 2,129 meals to Indlvlduals experfeneing hoMel￿sneSS or crisis Distrfbuted 7,596 food parce15 to Indivl(Juals, couples and farnllSes Supported people 33,323 tSmes through direct Client Interventlons Provided bedding, clothing and essentlal household items on 1,362 ocCa￿on$ Issued energv or fuel vouchers to 900 households faclng Fuel poverty Registered 392 hou*holds on the Priority Servlces Re9iSter These nurnber5 renect thousand5 of conversations, cups of tea shared. lorms cornpleted, referrals made and rnornents of reassuran￿ orrérEd. Sehlnd every stattstlc ￿$ a person navlgatlng hardshlp - someone faclng evlctlon. grfef. trauma, addlctlon. debt or Isolation. Our role is not only to m&t ImmedSate need, but to walk along51de Individuals a5 they regaln stablllty, confldence and hope. As dernand contlnues to rfse, these figures Illustrote both the scale of need Wlthln our communlty and the lrnportance of sustalnlng and strengtfvenlng the Ralnbosy Centre'5 work In the Years ahead. R41nb¢)w Money Debt Advlct 2025 has been 4 year Df bott) ￿ne￿al and rern4rka￿e ImpaLt for Rainbow Morey. At the start of the year, Susanne Marks joined as Jdmlnistrator followlng the deeply felt loss of Virtorfa in late 2024. Susanne qulckly established herself as an efficient and compasslonate presence wlthin the tearn, strengthenlng the servl nd enhancing the experlence of clients. Durlng 2025.. ..coMrINUED Page 2 The Rainbow Centre (Scarborough) CIO Trustee5' Report (continued) For The Year Ended 31 December 2025 Maln Achlevements- contlnued 315 dlents were supported èt the Rainbow Centre 11 cllents We￿ supported 4t We5tway Open Arms £3,876.000 of debt wa5 4ddres5ed 122 dients had thelr debts written off through insolvency or credltor agreements These figures refiert not only financlal intervention, but emotional relief. Clients describe the Servi￿ as "a bright light In darkness," 5peaklng of finally beln9 to "breathe agaln" after months stre5S. sometimes years of anxiety and financial Ralnbow Money also continues as the Scarborough advocate for Acts 435. Dudn9 2025, 63 cllents recelved support totalling 11,675 for es5enUal items and cri%s needs In one deeply moving case, funolng enabled a short hollday for a famlly Whe￿ the mother had only months to Ilve reminder that poverty rellef can also be about creatlng predous memories. The closure of the Easffield branch at the end of 2025. due to volunteer retirement, has hlghllghted importance of Succession planning. Discussions are ongolng with partners to ensure continued local provision. Inanclal Rwlrew Flnandal Posltloh The Statement of FinarTrclal A¢dvl￿eS shows an overall surplus fer the year of £25,160 12024.. £181,773 surplusl. Total reserv* held at the year end were £470,698 (2024.. £445.538. 01 thes@. £nll {2024.. £nii) rol*ed to restricted funds. Unrestncted funds totaiied E470,698 12024.. £445,538), of v4hlch É470,698 12024.. £445,5381 are Ilquid resources avallable to support the charity's iJ4y to day activibes. The trustees consider that an approprlate level of free reserve5 Is £197,500. The balance on the unrestrltted fund at the year end Is sufficient to meet this reqUI￿rnent and to provide brfdging support in the event of 8 gap of funding activltles currently finanod by restricted income. A•ser¥es Pollcv The Trustees consider suffioÈnt reserves should be hdd to fjJifil thelr duty of prudentr and to fulfil the cost and legal obligatlon5 to wlnd up the charlty should It be netrssèry. However. It Is the view of the Trustees that this must be balanced by the need to Invest In servlces to fulfil our charitaNe purpose. The Reserves Poliry was ￿VIeWed In January 2025 as follows.. L. The Trustees consider that unrethcted cash reserwes are requlred for the followlng reasons.. al Ta enable the Rainbo Centre to maintaln its core contrdcted serv1￿$ for a period of 6 month5 bl To provide for non-funded stsfflng costs such as redundancy, staff slckness, or parental leave arrangements and from unforeseen complkance costs relating to new or changino legislation e) To provide alternative fvnding Lo meet any shortfall against a planned defltlt budget d) Contractual obllgatlons ft>r cUr￿nt lease arr8ngements 2. Amount of cash reserve5 to be held.. The amount set for the above reasons wlll fluttuats annualw, btst as a general Nle the equivalent of 6 months running costs will be held. •ir the Ralnbow Centre is deerned finandally and contrtctually 5eoJre, Trustees tan agree to ac￿$5 reserves for development purposes. 3. Cash rEserves sufflclent for the Immediate future ère already hel¢ and the Trustees ¥vlll endeavour to malntaln them at an appmprtate level by taking account of future provlslon requlretnents when settlng the annual budget. 4. The Trustees will rnonltor the level of cash resetves when conslderlng the quarterly reports frorn the Treasurer of the oard of Trustee5. Cash reserves sufficlent for the immediate future are already held and the trustees will endeavour to maintain them at an appropriate level by taking account of future provislon requirements settyng the annual budget. Reserwes are monitored by the eoard Df Truste¢s on a quartefly ￿51s. Pa9e 3 The Rainbow Centre {S¢arborough) CIO Trustees. Report (contlnued) For The Year Ended 31 De¢ember 2025 Invqstment pollcy The eoard of Tru5tee5 have CDnsldered the most appmprfate policy for investing funds and has found that the CAF Charity Bank and Natlonwlde Building Soclety meets thelr requirements for securlty of fvnds and achleves a Compet￿ye rate or Snterest a5 well as allosylng easy access to the eapltal. Remun*ratlon Pollcy The trustees determine staff remuneration with reference to d)e Natlon61 j￿￿t Countil pay Sules and the underpinnlng 9UIdan￿ on role alignment to grade, Stru¢ture. Gov•rnar*c• and I4•n•9￿￿￿t Govemlng DoEum•nt The organlsatlon Is a registered Charftsble IncOrpo￿ted Organls?tlon Icioi. 0ri9inall¥ registered on 19 May 2D19. The athVitI￿ and net assets of the former unincorporated cFTarlty InunTrbEr 10710901, èlso known as Scarborough Soclal Athon Centre (St Mary'5 wlth Holy Apostles), bvere transferred to the CIO on 30 December 2019. On 18 September 2025, the chadty formally adopted Its bvorking name, The R?Inbow Centre. Yru8t•e Selection Metho New trustee5 a￿ recrulted ba￿ on the ski115 and experfence they can contrlbute to the charity. Alsk Ma￿￿M$nt The cttartty has a robust reserves p￿tIon and has a rf5k asse55rnent plvcedure. We have identSfled the need to diversify our sour￿5 of income from trusts and contracts to glve us more re5111ence as an organisatton. The prlndpal financlal risks and uncertaintie5 are considered to relate primarily to the ability of the Charity to access funding for its eLtivlties and generate sufficient unrestricted Income to support Its Infrastrurture. The Trustees airn to manage these fisks through the Jmely subtnlsslon of fundln9 bids and the IdeD￿fie￿on of sultsble Incorntrgener4tlng activI￿e$ In line with Its general aims. The regular reports recelved at committee M￿tIng9 enable the Trustees to rnonKor major risks to which the Charw is exposed so that necessary steps can be taken to manage those dsks. Volunte4rB The Ralnbov4 Centre has around 35 ècuve volunteers and the trustees. We vnderstsnd that volunteers glft their time to help local per&ple in need, and we ècknowled9e with gFaJtude the continuino contribution of volunteer5 to the Charity. Refer￿¢• and Adrnlnlstratlve D•t•lls Trn8t•t Mrs E Brady MrEJSmart Mr D J Knoweklen Mrs P L Yarton Mr H Newton Ms J H Jefferson Mr J M Trebble Ireslgned 06106120251 Nr G Parklns (resigned 21105120251 Mrs E Pindar (appointed 1911112025) Chorlty Nvmbar 1183490 Page 4 The Ralnbow Centre (Scarborough) CIO Trustees, Report (continued) For The Year Ended 31 December 2025 Prlndpal Addr¢ss The Rainbow Centre Parish House, Ca￿e Road ScarbDrough North Yorkshire YOII ITH Independent Examlner Mr Chrf5topher Dale Mattinson FCCA A5qulth Accountants Ltd Rowan Mouse 7 West Bank Scarborough North Yorkshire Y012 4DX P4ge 5 The Rainl)ow Centre (Scarborough) CIO Trustees, Report (contlnued) For The Year Ended 31 Decembar 2025 The trustees. report was approved by the board of trustees and slgnEd on its behajf by- 12 1 202L Mr Fl Newton Trustee 17 Aprll 2026 Page 6 Th• *•lThlJow C•ntr• (Sf•tbof•v•h) CIO Zv•d•p•nd•nt Ex•mift•r'• R•port to th• Trn•t￿ of Th• Ilthlnbow C•fttr• (le*rb•rnW) CIO For Th• Y••r eThd•d 31 D•c•mb•f 2025 JI Dw*mber 2025. the th•rfty tntht5 d the Thjyt ffwuir*mw¥ts ¢1 the th*rlles 2011 Arti. C•rtlfied AA ** the Ch•rttJes Il£cwnts and Reports) RegulJuonJ 200B ￿her th•n •ryy requlremeTht th•r th• •¢c￿ fair vw Is not a mitter (c￿$￿1¢d as of •n Irty￿￿t ￿•m￿•￿0￿. ¢Jr4wn In thL In to •nabl• • tryer Ufvderyt•ndlty tte the Jcwjfits to b• rt4£hed. 17 4¥1rf12026 7 Wert 84nk Sc•rbor•ugh arth Y¢xkthlr• Y012 4DX The Rainbow Centre (Scarborough) CIO Statement of Financial Activitles For The Year Ended 31 De¢ember 202S 2025 2024 Unrertrlcted Restrlcted funds Total fvnds Total funds INCOME AND ÈNDOWMENTS FIiOM: Don3tions Ènd legacies Charltable actlvlknv.. The Ralnbow Centre Other tradlng aC￿vIVe$ Investrnents other 124.315 124,315 349.430 125.845 2É,991 9,583 23.489 136.702 262,547 28.991 9,583 23,489 132,513 5,534 7.360 19.383 312.223 136,702 448.925 514,220 EXPENDITURE ON: Cfvarltsble activit￿$.. Tre Rainbow Centre Other 1222,6101 1107,7811 1330,391) 1288,5941 164,4541 164,4541 143,8531 1287,0641 1107,7811 1394,8451 1332.4471 25.159 28,921 54,080 181.773 NET INCOME NEf MOVEMENT 114 FUNDS RECONCIUATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARIUED FORWARD 25,159 28,921 54.080 181,773 445,538 445.538 263,765 18 470,697 28,921 499,618 445,538 The notes On pa9es 11 to 16 form part of these flnanoal statements. Page 8 The Rainbow Centre (Scarborough) Cfo Comparatlve Statement of Flnanclal Activlties For The Year Ended 31 December 2025 2024 Unrestrlcted R•strltted Totsi funds funds funds Nirtqs IPICOME AND ENDOWMENTS FROM: D04)ations and legacies Charftable aLtFvlYes'. The ￿InbOW Centre Other tradlng acwvltles Tnvestments Other 349,430 349.430 130,094 5.534 7.360 19.383 2,419 132.513 5,534 7,360 19,383 Sll,801 2.419 514,220 EXPE14DITURI ON: Charitable atbvlt￿$-. The RaSnlxJw Centre Other 1286,1751 142.8741 12,4191 1288,594} 19791 143,8531 {3,398} 1332,4471 19791 181,773 1329,0491 NET INCOME 182.752 NET MOVEMENT IN FUNDS RECQNCILIATION OF FUNDS: Total fund5 brought forward TOTAL FUNDS CARRIED FORWARD IB2,752 19791 181,7?_9 262.786 979 263,765 18 445.538 445,538 The notes on page$ 11 to 16 fomi part of these flnandal ststements. Page 9 The Ralnbow Centre (Scarl)orough) CIO ststement of Flnanclal Positlon As At 31 December 2025 2025 2024 Unrestricted Restrlcted funds tund• Total funds Total funds FIXED ASSETS Tanglble Assets 13 2,380 2.380 1,662 CURRENT Assfrs Stocks Debtors Cash at bank and In hand 2.380 2.380 1.662 14 250 250 250 Is 8,34S 472.386 8.345 501,307 12,359 508,149 28,921 480,981 28,921 509.902 520.758 cr￿ltors. ArnO￿nts Falllng Due Wlthln ljne Y￿r 16 112,6641 112.6641 176,8821 NET alRRE14T ASSETS (UABELITIES) 468,317 28,921 497,238 443,876 TOTAL ASSM LESS CURRENT L￿BIL￿Es 470,697 28.921 499,618 445,538 NET ASSETS 470.697 28,921 499.618 445.538 VUNDS Qf Tme CMAIUTY Restritted Funds Unrestrirted Fund5 28,921 470,697 445,538 TOTAL FUNDS 499,618 445,538 Ot) behalf of the boar Mr H Ne¥Yton 17 April 2026 Th2 notes on pages 11 to 16 form part of these finondèl statements. Page io The Ralnbow Centre {Scarborough) CIO P4ote$ to the Flnanclal Statements For The Year Ended 31 December 2025 l. General Tnfomiatloft The Ralnbow cent￿ IScart¢roughl CIO is a d)aritable incorporated organi$abon reglster*l sylth the Charity comtn1s￿0n. registered charlty number 1183490. The prlnclpal eddre5s Is The Ftsinbow Centre, Parish House, Castle Road, Seèrborough, North Yorkshire, YOII ITH. 2. Atcountlng Pollrlqg 2.1. Bosis of Preparètlon of Flnandal Stst•m@Iits The finandal Statements have been prepared in a{￿rdanCe with the CharIt￿S SORP IFRS 1021 'Accountlng Jnd Reporting by Charitles.. staternent of Recornrnended Practice appllcable to charIt￿$ preparing their accounts In accor(Sance wlth the FinarFclal Reportlng Standard applScable In the UK and Republic of Ireland IFRS 1021 (effective i January 20191" Finandal Reporting Standard 102 'The Fln3nclal Reportlno Standard applitsble In the UK an(J Republic of Ireland and the Charltie5 Act 2011. The charlty Is a Publlc Benefit EntFty as defined by FRS 102. 2.2. Incomln9 R•8ourc•s All income 15 recogn15ed In the StatÈrnent of Flnanclal ACt￿l￿e5 once the chèrfty has entltlemeTrt te the funds, It is probable that the Income wlll be re￿iVed and the amount can be meastsred rdiablv. Income from government and other grants, whether 'opital' grants or 'revenue' grants, is recognlsed at fair value when the charity has entluement to the funds, any pertorrnance conditlons att6ched tts the grants have been met, it is probable that the Income will be ￿TrIv￿ the 4mount can be measured reliably. If eny￿ernent is not met then these amounts are deferred. For legacies. entittement Is taken 8$ the earlier of the date on whith either.. the charlty Is aware that probate has been 9ranted. the ￿tate has been finalised and notification has been mède by the executor{sl to the Trust that a d&trlbution will be made, or syhen a dlstributknn Is recelved from the estate. Rp.rplpt of a 1ggaD/i In wholc Or in part* Is only Consldered pmba)ie when tre amount tan bè measured reliably and the charlty has been notlfied of the executor's intentyon to rnake a distribution. Where le9acies have been notified to the tharity. or the chjrlty 15 aware of the grantlng of pmbate, and the criteda for Income recognltion have not been met, then the legacy Is a treated 85 a ¢ontlngent asset and dlsdosed If mate￿al. Incorne received In advantr of the provision of spedfied services is deferred untll the crftÈna for income recognityon a￿ rnet. 2.3. Resou￿e6 Exp•nde Llabilitles are recognised as expendSture as soon as there is a legal or tonstruttive oblig4tion ¢x)rnmiiUng the charfty to that e¥penditure, It is probable that a transfer of economlc beneflts will be requlred In settlement and the amount of the obllgauon can be measured reliab￿. Expenijiture is accounted for on an accruals basts and has been da5slfted under he4dln9s that aygregate all cost lated to the cateyory. Where costs cannot be direcdy attributed to partlcul6r headings they have been allocated to attivkles oft a basis consistent with the use of resourtes. Expendlture on charftsble artl¥hties Includes the costs of adivitses undertaken to fvrther the purposes of the tharfty and their associated support costs. support Costs are those funrtlons that a5slst the work of the charity but do not directly undertake charltable actiVitig%. Support Costs Include adminl¥trnt1￿E and Yuvernan￿ costs. fjovernance wsts e(xnprfse all costs involvlng the publlc accountsbilty of the cha￿ty and its compliantr with regulatlon and good prattlce 2.4. Tanglble Flxed A¥8ets and Depredatknn Trnglble ftxeo 85sets are measured at cost less ècuJmukted depreciatlot) and any accumu14ted Impalmient losse5. Depre￿atIon Is provlded at rates calculated to V4rlte off the tost of the fixed assets, less thelr estimated residual value. over their expected useful live5 on the following ba5e5.' Motor Vthldes FL￿re5 & Fittlng$ 25% reduclng balan 20% on (Lst Page 11 The Rainbow Centre (Scarboroughl CIO Notes to the Flnancial Statements (contlnued) For The Year Ended 31 December 2025 2.5. Sto¢￿ and Work In Progres# stocks and work In progress are valued at the lower of cost and net reallsable value 4fter maklng due alk)wan¢e for obsolete and slow-movlng stocks. Cost Is determlned using the first.In. flrst-out methDd. C05t includes all dI￿rt cosrs and an approprfate proporuon Df fixed and variable overheads. Work in progress is refletted in the ac(x)unts on a tontrxrt by tontraet bjsls by recording turnover and ItlotEd c05t5 as contract actlvlty progresses. At the end of each reporting period stocks are assessed for Impalrment. If an item of stock 1$ impalred, the i(Jentined Stock is reduced to Its sellino price les5 Costs to complete and sell and an impalrment charge Is recognised in the statement of finanoal artivitie5. Where a reversal of the impairment is reqUI￿d the Impairrnent charge is reversed. up to the original impairment loss, and is recognised as a t￿lt in the statement of financial athvltles. 2.6. Cash and Cash Equlvalents C8sh and cash equivalents are bast flnanual assets and Include casb In h4nd and deposits held at call wlth bank5 other short-tem) hlghly liquld inve5trnents that mature in no more than th￿e months from the date of acquisitlon and are readily Conve￿oIe trj a known amount of cash with insignlflcènt rfsk of than9e in value. and bank overdraft5. 3. Income fmm Donatlons and Legacie$ 2025 2024 Unrestrlcted Unrestrlct•d fund$ funds Donations and gifts.. Lknnation5 and gifts Gift ald Legacies 112.603 11,712 141,961 7.469 200.000 124,315 349,430 The Ralnbow Centre ￿CeIveS gifts of food and second-hand clothlng throughout the year for dlstributiw to beneficiarles. It Is not possible to put 4 value on these items and the Statement of Financial Activities does not Include any income or expenditure in respect of them 4. Income from Other Tradlng Attlvltles 2025 2024 Unrestrleted Unrestrlrted funds nd8 Fundtaislng events 28,991 5,534 Investrn•nt Zneome 2025 2024 Unrestrlcted Un*e5trScted funds funds Bank Interest receivaNe 9,583 7,360 Page 12 The Ralnbow Centre (Scarborough) CIO Notes to the Financial Statements (contlnued) For The Year Ended 31 December 2025 6. other incom• 2025 2024 Unrestrlct¢d Unrtstrlcted funds Cafe incune Sale ol rn99 17.425 6,064 J7,760 1,623 23,489 19,383 7. Ntt Znttsma/[Expendlture) The net income is stated after charylngllcreditlTrgl.' 1025 2024 Deprec4ation of tanglble fixed assets- owned Galn/Lnss on dlsW5al of tangible fixed assets 695 2,562 L,090 8. Analy￿* of Expendlture 2025 Attlvltle undertake directly Support costs (see note 91 Tot81 The Ralnbow Centre 51,421 278,970 330.391 2024 Actlvltles undertakeh dlr¢rtly Support Isee note 9) Total The Ralnbow Centre 47,506 241,D88 288,594 9. Supth ¢08ts 2025 The Rulnbow Certtre Employee costs General adrnlnlstratlon Depreciation Governance costs 219,349 56,337 695 2,589 278,970 Page 13 The Ralnbow Centre (Scarborough) CIO Notes to the Flnanclal Statements (continued) For The Year Ended 31 December 2025 2024 The Ralnbow Centr• Employee costs General adrnlnlstrntlon Depreciation Governants costs 174,311 60,800 3,652 2,265 241,088 10. Independent ExamlneV• Remunerntlon 2025 2024 Independent examination oFthe financlal statsments 2.214 2.160 11. Stsff Costs Staff cosr5 were as follows.. 2025 2024 Wa*s and salarie Sorial security costs other pension costs 236,755 14.750 4,576 196,524 7,720 3.730 256,081 207,974 No employees recelved empltyee benefits lexdudirvj employer penslon eostsl for the reportlno perfod of than £60.000. All members of staff are employed on a part time ba51s. The Full time equivalent Thurnber of staff at 31 December 2025 syas 9 12024.. 91. The totsl remuneratlon of key management personnel amounted to £33,603 12024.. É32,0151. In addition to paid staff, volunteers are cruckgl to deliveThng services and keeping the charity running. The Ilability and expense relating to the employer's costs of the deflned contribution workplace penslon scheme are allocated between restricted and unrestricted funds line wlth the fundlng of the relevant staff rn&nbers. 12. A¥er¥e Nurnber ot Employw6 Average nutnber of employees during the year was as follows.. General Cafe SuprK)rt workers 2025 2024 15 Page 14 The Rainbow Centre (Scarborough) CIO Notas to the Flnancial Statements (continued) For The Year Ended 31 December 2025 13. Tan9lbl¢ Asgets Motor V•hlcles Flxtures Fltllngs Totsi Cort A5 at l January 2025 Additlons 13,188 23.458 1,413 36,646 1.413 As at 31 December 2025 13,188 24,871 38,059 DeprecSatlon As at l January 2025 Provlded during the perfod at 31 Deomber 2025 13.188 21,796 695 34,984 695 13,188 22,491 35.679 14et Book V4luo s at 31 D￿rnber 2025 2.380 2,380 As at l JarTruary 2025 1,662 1,662 2025 2024 stock 250 250 15. Dthr• 2025 2024 DUÈ withln one y￿r Other debtors 8.345 12,359 16. Cr•dltors: Amounts Falllng Due Wlthln On* Y￿r 2025 2024 Trade credltors other credltors Thxation and soclal securlty A¢crua15 and deferred Income 192 2.284 59,432 3,164 12.002 2.404 4.791 5,277 12.664 76,882 17. Pension Comrnltments The tharity operates a defined contrfbutton pÈn5(on scherne. The assets of the scheme 8re held separately from those of the charfty In an independently admin*stered fund. Durlng the year the tharye to the statement of finandal activitle$ In respett of defined contribution schetne5 was £4.576 12024.. E3,7301. At the ststement of flnanclal posltitsn date Contribu￿On$ of ÉNIL were due to the fund and are included in cred￿Or$. Page 15 The Rainbow Centre (Scarborough) CIO Notes to tha Flnancial Statement$ (contlnued) For The Year Ended 31 December 2025 18. Movement Fvnd¥ A#&ti Jantsary Asat31 D¢c•mber 2025 2025 Income ExpendRure Unra6trl¢ted funds General.. General unrestrfrted fund Restrlcted funds Rethrted funds 445,538 312,223 {287,0641 470.697 136.702 1107.781) 28,921 Total lund# 445,538 448.925 1394.8451 499,618 Asati 3anuary 2024 Asa131 December 2024 Incom¢ Expenditure u￿￿trIct•￿ funds Gwe￿1., Gener31 unrestrtcted fund Restrf¢ted funds 262.786 511,801 1329,0491 445,538 979 2,419 13,398) 7•t•l fund 263,765 514,220 1332.4471 445,538 19. Tran8•ttioM wlth Trustees None of the trustees recelved any remunentlon or any other benefits from an employment wY(h the tharfty ora related entity during the currEnt or preV￿￿S year. No trustee expenses hav8 been in¢urred. 20. Rolated P4rty 018tlo*ur•s There have been no related party transaLtions in the reportlng period that require dlsclosure. Page 16 The Rainbow Centre (Scarborough) CIO Detailed Statement of Financial Activities For The Year Ended 31 December 2025 |INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Gift aid
Legacies
Charitable Activities:
The Rainbow Centre
Grants
Other trading activities
Fundraising events
Investments
Bank interest received
Other
Cafe income
Sale of rags
EXPENDITURE ON:
Charitable Activities:
The Rainbow Centre
Purchases
Cafe wages
Cafe NI
Wages and salaries
Employers NI
Pension contributions
Staff training
Motor expenses
Travelling and subsistence
Insurance
Telephone and internet
Sundry expenses
Other office costs
Management wages
Depreciation of fixtures and fittings
Deficit on disposal of tangible fixed assets|2025
Total
funds
£
112,603
11,712
-
124,315
262,547
262,547
28,991
28,991
9,583
9,583
17,425
6,064
23,489
448,925
(13,913)
(35,131)
(2,377)
(201,624)
(12,373)
(4,576)
(776)
(2,232)
(6,434)
(972)
(3,085)
(1,760)
(8,251)
(33,603)
(695)
-|2024
Total
funds
£
141,961
7,469
200,000
349,430
132,513
132,513
5,534
5,534
7,360
7,360
17,760
1,623
19,383
514,220
(13,795)
(32,808)
(903)
(163,716)
(6,817)
(3,730)
(48)
(3,066)
(7,506)
(1,370)
(3,207)
(1,182)
(12,514)
(32,015)
(2,562)
(1,090)
...CONTINUED| |---|---|---| Page 17 ## The Rainbow Centre (Scarborough) CIO Detailed Statement of Financial Activities (continued) For The Year Ended 31 December 2025 **----- Start of picture text -----**
Independent examiner's fees (2,214) (2,160)
Trustees indemnity insurance (375) (105)
(330,391) (288,594)
Other
Parish House (11,899) (9,437)
Activities (52,555) (34,416)
(64,454) (43,853)
(394,845) (332,447)
NET INCOME 54,080 181,773
**----- End of picture text -----**
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