Registration Number. N1037396 Charity Registration Number: NIC103745 RAINBOW CHILD AND FAMILY CENTRE LTD (Company Ilmlted by guarantee) Dlrectors, report and tlnanclal statements for the year ended 31 Mareh 2025
RAINBOW CHILD AND FAMILY CENTRE LTD Company limited by guarantee Contents Page Lcgal and Administrative Infonnation Directors, Report Independent Examiner's Rcport Statement of Financial ActLViti¢s Balance Sheet Notes to th¢ Financial Statements 10-16
RAINBOW CHtLD AND FAMILY CENTRE LTD Company limited by guarantee Company Informatlon DErectors Mairead Doherty Majella Mallet Elisha Mccallion Shauna M¢D¢vitt Gerry O'N¢ill Charlty number NIC 103745 Company number N1037396 Reglstered office 104 Bracken Park Galliagh Derry N Ireland BT48 8AZ Accountants M¢Groarty Mccafferty & Company Ltd Accountants & Tax Consultants 2 Carlisle Terrace Derry BT48 6JX Bankers Ulster Bank Da Vincis Complex Culmor¢ Road Deny BT48 8JB Sollcltors Hasson & Company 3941 Clarendon Street Derry BT48 7ER Page I
RAINBOW CHILD AND FAMILY CEIYTRE LTD Company limited by guarantee Directors, report for the year cllded 31 March 2025 The directors present their report and the audited financial statement5 for the year ended 31 March 2025. Dlroctors The directors who served during the year are as follows: Mairead Doherty Majella Mallct Elisha M¢Callion Shauna McDevitt Gery Oyeill Strueturey governance and management Rainbow Child and Family Centre Ltd is a charitable company> limited by guarantee and has no 5haTe capital. It is governed by its Mcmorandum and Articles of AssociatLOn. The eharkty is governed by a dedi¢uted board of trnstees. A number of the trust¢¢s hav¢ been involved with Rainbow Child und Family Centre for many years and are also involved with oth¢r Community groups in th¢ lo¢al area. The board is made up of local residents, a local counsellor, a civil servant, an ex-employee artd parents of current and past Users of the centre. Risk mana ement The directors hav¢ a risk management Strategy which consists of establishing a systetn of identifying risks and mitigating such risks. Internal control risks are minimised by the implementation of procedures of authorisation of all transactions And projects. Objeetlves and Actlvlties ectlves The main aims and objectiv¢s of Rainbow Child and Family Centre Ltd include.. To enhance and advance the emotional, intell¢¢tual and social development of pre-school and school aged childr¢n and young peopl¢. To improve the opportunities and life chances available to parents and carers. To create opportunitL¢S to enable peopl¢ from disadvantaged communities througliout the Gr¢at¢r Shantallow Area and the wider D¢rry Area to access activities, programmes and events to enhance life experiences and build relationships and community cohesion. To provide all age groups with opportunities for health and wcllbcing and cultural experiences in their immcdiate community. To target children and parents who are experiencing social exclusion as a result of deprivation, disadvantage or disability. To provide a range of facilities arjd rooms for diverse services, activities and community functions for Children, young people and families promoting community development. To provid¢ educational opportunitics in both structured and non-structured settings in the community hub. To provide opportunities for staff and voluntecrs to access accredited and non-accredited training to ensure they can all provide good quality services including ¢hildcare. To fill the gaps in childcare provision in the area. To create opportunities to enable people from disadvantaged communities throughout the Greater Shantallow Area to access education, training or employment. Page 2
RAINBOW CHILD AND FAMILY CENTRE LTD Company limited by guarantee Directors, report for the year ended 31 March 2025 . continued *To support employment growth and facilitate access to lifclong leaming, Aetlvltleslservlces Our building is open 6 days a week from 8:30am to 9pm most evenings. We engage with 200+ children, young people, older residents or parents within the centre daily. Over 1500+ people attend our annual events like our winter wonderland & Wellbeing week and our Family fundays attract over 300 people. Our servieeslprogrammes fall into 5 areas and Include: l. Eorly Years servlccs - Preschool running 9am to Ipm (including wraparound hour) with 24 children registered at present l Ycar-old programme running Thursday & Friday 9:15am to I I: l Oam with 12 children registered. 2-YeHr-old programme rut]ng Monday¥ Tuesday and Wednesday 9:1SHm to I 1:10am with 24 children registered. 3-Year-old programmes running Monday, Tuesday and Wednesday 11:30am to 1:30pm witli 24 children registered. 2. Parentlng support servlces Baby steps to parenting programme which runs a range of support & Training sessions. weekly sessions which include: 4 wcek My baby & rnc building understanding of dcvclopmental milestones, the detrimental effects of ACES. creating an age-appropriate home learning environment. - 4 we¢k My wobbler & me - building understanding of developmental milestones, the dctrimcntal effects of ACES, creating an age-appropriate home learning environment. 4 w¢ek My Toddler & me - building und¢TStanding of dovelopmental milestones, the detrimental effects of ACES, crcating an age-appropriat¢ hom¢ loarning environment. - Parent support groups. - Baby yogalmassage. - Wcaning baby eto. - Weekly stay & play. - Weekly messy play. - Weekly arts & craft play. - Weekly music se55ions. Support und¢rstanding & navigation the SEN process. - Trips for children & families to 5UPPOrt parents supportin8 parents. 3. Communlty services 50+ wellb¢ing club& activities meeting every W¢dn¢sday evening 7pm -930pm with 38 registered members. - Knit & Natter group meeting every Thursday evening 7pm - 9pm with 13 r¢gistered members. - Family fundays. Financial advice clinic. 4. Childcare services Page 3
RAINBOW CHILD AND FAMILY CENTRE LTD Company limited by Euarantee Directors, report for the year ended 31 March 2025 . continued Full afterschool scrvice for childr¢n aged 5 years to 12 years picking up from 9 local schools. Running from 2pm to 6pm Monday to Friday This service provides 46 daily spaces with 82 children registered and attending at least 2 days w¢¢kly. Wraparound nurserylpreschool childcare service for children 34years picking up from local nursery and preschool settings from 12am to 6pm Monday to Friday. This service is registered for 16 places with 28 registered childrcn attending at l¢ast 2 days a week. - Full summer schem¢ s¢rvice running from 8:30am to 6pm Monday to Friday for July & August. Registered for 48 primary & 16 nursery places. We are oversubs¢ribed every summer for our summer scheme service. S. Youth Servl¢es I weekly club for young people aged 14-16 years to develop their personal skills & confidence Running Tuesday evening 7pm to 9pm thcrc are 28 young people registcrcd Summer scheme for 3 weeks during the summer for Local children & young people 6-18 years. Running for 3 days for 3 weeks during the summer from 10am to 4pm daily. This service is capped at 40 children per day. Other Programmes & TrAinlng Wlnter Wonderland Festlval Running for 6 days in Dccember we tum the Rainbow Community Hub and outdoor ar¢o into a Wintcr Wonderland attracting 1500+ families from throughout thc city and beyond annually. EducAtlon Tralnln We annually run training to ¢arly years providers with 20 pla¢¢8 per course, running over 4 evening in th¢ playroom including,. Child protection Food Hygiene 1st aid and paediatric - Managing behaviour Through the Patbwayg Good relations and EA and Comic Relief fijnding we wer¢ able to run a variety of parenting classes within the c¢ntre. This past year we ran: Big bedtime read - Dummy dos and don'ts - TV time - Resp¢¢ting Difference Bullying - Importance of play Through funding from TEO for the Good Relations Haunted Escape rooms event we were abl¢ to run a variety of training. Each course was 2- 3 nights for 2-3 hours per session. This training was cross conllhunity and intergenerational and had an average attendance of 16 per s¢ssion. This training took plare throughout the building and included., Page 4
IL41NBOW CHILD IIND FAMILY CENTRE LTD Company limited by guarantee Directors, report for the year ended 31 March 2025 . continu¢d Child protection - Health and Safety Risk assessment - Customer care Storytelling training - Drama We completed a variety of in-house training to ensure all 28 staff are able to ensure our high standards of work is adhcrcd to including., Managing difficult behaviour Paediatric I st aid Child Prottctioll Train the Trainer Child Protection Achlevements and Performance In 1985, 40 years ago Rainbow Child and Family Centre started as a playgroup set up by local parents. In 2001, wc received ndIng from Big Lottery to build a purposc-built facility for our aftcr-schools and summer scheme programmes and playgroup. Throughout the years we have developed our services to meet the needs in our community. In 2015, we acquired land adjacent to our existing centre and secur¢d £348,000 from Department of Social Dcv¢lopment to build an ¢xteDsion to our building. The new Community Hub opened on 3 February 2015 doublins our availablo space and allowing us to start workin8 in partn¢r5hip with local r¢sidents and groups to provide a ater range of pro8rammes, clubs, activities and annual events. In 2018, w¢ acquired more from the NIHE and w¢r¢ succ¢5sful in a grant of £150,000 from Weston Anniversary nd to build a new outdoor play area. We also received funding for an additional prefabricated building as we had outgrown our spaG¢. In 2019, we acquired an additional prefabricated building from Department for Communities funding as we had outgrown the building. In 2022 w¢ acquired additional land from th¢ NIHE and were successful with £113,000 funding for Department for Conununities to build a much-needed extension to car park. Plans for the future perlods In the next year we plan to contillue to work in partnership wlth local residents and local groups in the area to keep offering and expanding our range of wanted and needed activities, programme5, and services for all children, young people and families living within the Shantallow West and wider Ballyarnett area. Page 5
RAINBOW CHILD AND FAMILY CENTRE LTD Company limited by guarantee Directors, report for the year ondod 31 March 2025 continued Workin8 Wlth ststutory bodies, service providers and community organisations across thc arca wc want to continue to us¢ the space to support community development through activities to enhance health, wellbeing, and social inclusion. We are now able to offer an aaY of services, activities, facilities and workshops to suit ¢veryon¢ aged from O to 90 years and plan to continue to do so for at least the next 40 years. Flnanclal rovicw The results for the financial year ended 31 st March 2025 ar¢ on pages 8 to 16. The directors aim to have a cash r¢serve covering at least 6 months expenditure at any given time. Dlrectors Responslbllltles In Relatlon To The FinaneiAI Statements The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Compaiiy law requires the directors to prepare financial statements for each financial year. Under company law the directors must not approve the fin8n¢ial statements unless they are satisfied that they giv¢ a truc and fair view of the statc of affairs of the charitable company and of the incoming resources and application of resources, including the income and cxpcnditure, of the charitable company for that period. In preparing these fmancial statements, the directors are required to: select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonabl¢ and prudent; - observe methods and principles in the charities SORP 2019 (FRS 102). state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explall]ed in the finan¢ial statements; PTepar¢ th¢ financial statements on th¢ going concern basis unless it is inappropriate to presume that the company will continu¢ in busine5S. The board of directors are responsible for maintaining proper accounting records that are sufficient to sliow and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with Companies Act 2006. The Board is also responsibL¢ for safcguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Th¢ report is prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordan¢¢ with SORP 2019 (FRSI 02). The financial statements were approved and authorised for issue by the board on 14 November 2025 and signed on its bebalf by: Dircetor Dircctor Page 6
RAINBOW CHILD AND FAMILY CENTRE LTD Company limited by guarantee Independent examiner's report on the unaudited financial Statements to the directors or RAINBOW CHILD AND FAMILY CEIYTRE LTD We report on the accounts of the company for the year ended 31 Marcli 2025, which ar¢ set out on pages 8 to 16. Respectlve responsibilities of ¢harlty dlrectors and examlner. As the charity directors you ar¢ responsible for the preparation of the accounts in accordance with th¢ requirem¢nts of the Companies Act 2006, Having satisfied ourselves that th¢ charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to; examine the accounts under section 65 of the Charities Act 2008; follow the procedur¢8 laid down in the general directions given by the Charity Commission for Northcrn Ireland under section 65(9)(b) of the Charities Act 2008. stst¢ wh¢ther particular matters have com¢ to our attention. Basls of Independent examlner's report We have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordancc with thc gcnoral directions given by thc Charity Commission for Northern Ireland under Section 65(9)(b) of thc Charities Act. The examination included a review of th¢ accounting records kept by the charity and a comparison of the accounts presented with those records. It also included a consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charkty directors conceming any such matters. Our role is to state whether any material matters hove come to our attention giving us cause to believc: that accounting records w¢re not kcpt in occordance with section 386 of the Companics Act 2006; - that the accounts do not arcord with thosc accountin8 records; that th¢ accounts do not comply with the accounting r¢quirem¢nts of th¢ Section 396 of the Companies Act 2006 and th¢ methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing th¢ir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; that there is further inforn]ation needed for proper understanding. Independont examiner's Statement The charitys gross income excccdcd £250,000, therefore the examiner must be a member of a listed body. We can Qonfinn that we are qualified to undertak¢ the ¢xamination as we ar¢ r¢gist¢r¢d as mernbers of Chartered Accountant Ir¢land which is onc of thc listed bodies. We have completed our examination and have no concerns in respect of thc mattcrs listed above and, in connection with th¢ following dircctions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. McGroarty, Mccaffe & Company Ltd Accountants & Tax Consultants 2 Carlisle Terrace BT48 6JX Date: 14 November 2025 Page 7
RAINBOW CHILD AND FAMILY CENTRE LTD Company limited by guarantee Statement of Financial Activities for th¢ year ondcd 31 March 2025 Total Funds 2025 Total Funds 2024 Unrestricted Funds Restricted Deslgnated Funds Funds Income and Exp¢ndlture Incomlng Resources Charitable activities 275,355 206,738 482,093 602,995 Total Ineomlng Resourees 275,355 206,738 482,093 602,995 Resources Expended Management & Admknistration 323,661 206,186 529,847 534,582 Total Resources Expended 323,661 206,186 529,847 534,582 Net Incomfing l (OutgolnE) Resources 10 (48,306) 552 (47.754) 68,413 Balances brought forward l April 2024 71,630 663,881 150,000 885,511 817,098 23,324 664,433 150,000 837,757 885,511 Transfer of funds 11,430 (l L,430) Balanccs carried fonvard 31 March 2025 34,754 653,003 150,000 837,757 885,511 Th¢ above amounts relate to continuing operations of the charity. The charity has no recognised gains and losses other than those included in the results above and therefore no separate statement of total recolSed gains and losses has been presented. There is no difference between the net incoming rcsources for the year stat¢d above and thcir historical cost equivalents. Page 8
RAINBOW CHILD AIW FIIMILY CENTRE LTD Company limited by guarantee Balance Sheet as at 31 March 2025 2025 2024 Notes Fixed assets Tangible assets Curr¢nt assets Debtors Cash at bank and in hand 684,393 662,009 54,260 114,797 39,142 188,732 169,057 227,874 Credltors: Amounts falllng duo within one year Net current assets (15,693) (4,372) 153,364 223,502 Total asstts l¢ss current IIAbllltles 837,757 885,511 Net assets 837,757 885,511 Funds Restricted Unrestricted D¢si8nat¢d funds 653,003 34,754 150,000 663,881 71.630 150,000 10 837,757 885,511 This report is prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and the Charities SORP 2019 (FRS 102). The financial statements w¢r¢ approvcd and authorised for issue by the Board on 14 November 2025 and Sl8n¢d on its bchalf by: 'Dlrector Director Company Number. N1037396 The notes on pages 10 to 16 form an integral part of these financial statements. Page 9
RAINBOW CHILD AND FIlMILY CENTRE LTD Company limited by guarantee Notes to the financial statements for the year ended 31 March 2025 General Informatlon Th¢ ¢harity is a privatc limited company by guarantee, rcgistcrcd in Northern Ireland and a registered charity in Northern Ir¢land. Th¢ addr¢s5 of the r¢gist¢r¢d offiG¢ is 104 Bracken Park, Galliagh, Dcrry, Northern Ireland, BT48 8AZ. 1.1. Accountlng Convention The principal accounting policies adopted in the preparation of the fancial statements are set out b¢low and have remained unchanged from the previous year, and also have been consistently applied within the same accounts. The charity constitutes a public benefit entity as defined by FRS102. Th¢ financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: StatenLent of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UIQ and Republic of Ir¢land published in October 2019 (SORP 2019) and the Companies Act 2006. The financial statcments arc prcparcd on a going conccm basis under thc historical cost convention modified to include th¢ certain items at fair valu¢. Th¢ fInancial statements are presented in sterling which is th¢ functional currency of thc charity. 1,2. Incomlng resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and thc amount can bc quantificd with rcasonablc accuracy. Th¢ following specific policies are applied to particular ¢ategories of income: Voluntary income is receiv¢d by way of grants, donations and gifts and is included in full in th¢ statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific perfonrAance by the charity are recognised when the charity becomes unconditionally ¢ntitl¢d to th¢ grant. Donated services and facilities are included at the value to the oharity where this can be quantified. The value of the services provided by the volunteers has not been included, Gifts donated for resale are included as incoming resources within the activities for generating funds when they are sold. Grants, including grants for the purcbase of fixed assets, are recognised in full in th¢ statem¢nt of financial activities in the year in which they are receivablc. Income from investments is included in the year in which it is receivable. 1.3. Resources expcnded Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attractÈng voluntary income and the costs of trading for fundraising purposes. ChaTitabl¢ expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nare necessary to support them. Page 10
RAINBOW CHILD AIYD FAMILY CENTRE LTD Company limited by guarantee Notes to the financial statements for the year ended 31 March 2025 continued 1.4. Fund accounting Unrcstricted funds are available for us¢ at th¢ discretion of the trustees in rtherancC of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with spe¢ifi¢ restrictions irnposcd by donors or which have been raised by th¢ charity for particular puryoses. The cost of raising and administering such funds are charged against the specific fund. 1.5 Tanglble red assets and depre¢latlon Tangible fed assets ar¢ ststed at cost less depreciation. Dcprcciation is provided at rat¢S Calculated to writ¢ off th¢ cost less residual value of each asset over its expected useful life, as follows: Land & buildings Fixtures, fittings and equipment Motor vehicles 20/0 Btrdight line 250/0 reducing balanee 20 /0 straight line 1.5. Cash at bank Cash at bank and cosh equivalents are stated at cost at the financial year end. 1.6. Debtors & credltors Debtors ond crcditors with no stated interest rate and receivable or payablc within on¢ y¢8r ar¢ recorded at transaction price. Any loss¢s arising from impainnent are recognised in expenditure. 1.7. Company status Th¢ charity is a company limited by guarantee and does not have a share capital. 1.5 Penslons Contributions to auto enrolment pension schemes are recognised as an expenses in the period in which the related service is provided. 1.8. Golng concern The fmancial statements have been prepared on a going concern basis as the directors believe that no material uncertainti¢s exist. Tho directors have considercd the levol of funds held and the ¢xpe¢t¢d level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure 18 sufficient with the level of reserves for the charity to be able to continue as a going concern. Designated Funds Designated funds are to ensure that theie are adequatc funds to covcr six months operational and core costs of th¢ charitable company. The designated fund balance at 31st March 2025 is £150,000. Page 11
RAINBOW CHILD AND FAMILY CENTRE LTD Company limited by guarantee Notes to the finaneial statements for the year ended 31 March 2025 Continued Unrestrlcted RestrEcted Total Income Ineome Funds 2025 2025 2025 Total Funds 2024 Incomlng Resourees Incomln resourccs fr harltable actlvlties W¢stern Education & Library Board-PEAGS ARCS GSAP Other DENI Comic Relief Henry Smith Pre-school Education Programme The Executive Office-Good Relations LFT Charitable Trust Children in N¢¢d Early Yeats Derry City and Strabane District Council Bogside & Brandywell Blackburn Anton Jurgens Fonds Pathway Fund EA Youth Cliub pcsp Getting Ready to Learn EA Outdoor EA Extended Sohool Services Preschool NHIP DCSDC Good Relations DCSDC Community Grant CSSP Shantallow BSO Clothworks Jobstart CLEAR Child¢are Partnership COCA CO Irish Youth 58,630 58,630 50,302 3,000 9,684 14,400 55,271 17,933 17,933 4,424 4,424 1,960 1,960 10,060 26,299 28,000 28,000 3,030 3,030 4,735 4,735 1,348 5,023 400 350 540 350 540 5.000 30.000 32,000 32,000 2,600 2,600 2,820 2,820 700 700 2,000 2,000 2,917 2,917 1,678 1.678 2,000 2,000 3,188 3,188 2,160 2,160 1,786 1,786 19,500 19,500 8,381 8,381 4,000 4,000 1,000 1,000 406 406 5,000 3,777 206,738 206,738 219,564 Volunta Income Garfield Weston Other income Childcare and playgroup fees 25,000 12,484 345,947 2,256 273,099 2,256 273,099 Total 275,355 206,738 482,093 602,995 Page 12
RAINBOW CHILD IIND FAMILY CENTRE LTD Company limited by guarantee Notes to the financial statements for the year ended 31 March 2025 continued (i) Restricted Fund5 Funds received which are earniarked by the Funder for specific purposes. Such purposes are within the overdll aims of the organisation. {11) Unrestricted Funds Funds which are expendable at th¢ discretion of the company in furtherance of th¢ aims of th¢ charity. In addition funds may be h¢ld in order to financ¢ capital investment and working capital. Resources Expended Unrestrlcted Funds Restrlcted Funds Total 2025 Total 2024 Management & Administration Wages & salaries Staff pension costs Staff training Rates and water Insurance Running costs Outin8s and ov¢nts Rcpairs & maintenance Stationcry & postage Communications & rr Advertising & PR Professional fees Travel Audit f¢¢8 AGcountancy Bank charges General expenses Subscriptions & memberships Depreciation 277,862 7,282 70.050 347,912 7,282 2,196 1,077 7,392 8,405 66,118 23,670 55 1,187 812 4,000 13,994 339,628 6,320 2,196 1,077 7,392 8,405 66,118 1,833 55 1,187 812 1,228 5,675 11,456 116,306 3,542 179 927 504 3,258 15,625 3,960 21,837 4,000 13,994 3,060 1,728 7,020 1,070 20,189 3,060 1,728 7,020 1,070 32,869 2,764 801 1,207 2E,202 12,680 323,661 206,186 529,847 534,582 Page 13
RèiINBOW CHILD IIND FAMILY CENTRE LTD Company limited by guarantee Notes to the financial statements for the year euded 31 March 2025 continued Net Funds 2025 2024 Net funds is stated after charging: Depre¢iation and other amounts written off tangible assets Auditors, remuneration 32,869 21,202 3,960 Starr Costs 2025 2024 Wagcs & Salaries Staff pension contributions 347,912 7,282 339,628 6,320 355.194 345,948 No employees received emoluments of more than £60,000 (2024 - None). The directors, neither r¢coived nor waived any emoluments during the year (2024 - Non¢). Number of employoos The average monthly nwnbers of ernployees during the year, calculated on the basis of full time equivalents, was as follows: 2025 Number 2024 Number Average number of employees 38 39 Taxatlon AS a Charity, RAINBOW CHILD AND FAMILY CENTRE LTD is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to th¢ ¢xtent that thcsc are applicd to its Chargcable object5. Accordingly, no tax charges have arisen in the Charity. Page 14
RAINBOW CHILD IIND FAMILY CENTRE LTD Company limited by guarantee Notcs to the financi21 statements for the year ended 31 March 2025 continued Land and Flxtures, bulldlngs flttlngs and freehold equipment Tanglble tlxed assots Motor vehlcles Total Cost At l April 2024 Additions 814,451 95,256 35,753 14,400 19,500 924,107 55,253 At 31 March 2025 814,451 131,009 33,900 979,360 Depreclatlon At l April 2024 Charge for the year At 31 March 2025 160,759 16,289 89,156 10,463 12,183 6,117 262,098 32,869 177,048 99,619 18,300 294,967 Net book values At 31 March 2025 637,403 31,390 15,600 684,393 At 31 March 2024 653,692 6,100 2,217 662,009 Debtors 2025 2024 Sundry Debtors 54,260 39,142 Credltors: amounts falling due Ivlthin one year 2025 2024 Other taxes and social security costs Def¢rr¢d income Ac¢ruals 2,651 9,282 3,760 4,372 15,693 4,372 Page 15
RAINBOW CHILD AND FAMILY CENTRE LTD Company limited by guarantee Notes to the financial statements for the year ¢nd¢d 31 March 2025 continued 10. Movemcnts In Funds At l Aprll Incoming Outgolng 2024 resources rosourees Transfers At 31 March 2025 Restricted funds: Restricted funds 663,881 206,738 (206,186) (11,430) 663,881 206,738 (206,185) (11,430) 653,003 653,004 Unrestrlcted funds: General Funds 71,630 275,355 (323,661) 71,630 275,355 (323,661) 11,430 34,754 34,754 Designated funds 150,000 150,000 Total funds 885,511 482,093 529,847 837,757 11. Related pArty transacdons There w¢re no related party transactions during the year. 12. Company Ilmlted by guarantee RAINBOW CHILD AND FAMILY CENTRE LTD is a company limited by guarantee and not having a share capital. Every member of thc company undertakes to contribute such amount as may b¢ required not exceeding £10 to th¢ assets of the charitable company in the event of its being wound up while he or she is a member, or within one ycar after he or she ceases to b¢ a mcmber. 13. Controlllng Interest Controlling interest of the charitable company lies with board of directors. 14. Post balanec sheet events No significant evcnts have taken place since th¢ year end that would result in adjustments to 2025 financial inforn]ation or inclusion of a note thereto. Page 16