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Registered number: 02567347 RAINBOW LETTINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
RAINBOW LETTINGS LIMITED COMPANY INFORMATION
DIRECTORS | I. Grossnass
| I. M. Lerner
| J. Lerner
COMPANY SECRETARY | I. Grossnass
REGISTERED NUMBER | 02567347
REGISTERED OFFICE | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BN
RAINBOW LETTINGS LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 7
RAINBOW LETTINGS LIMITED REGISTERED NUMBER: 02567347 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,660 |  | 7,615
Investments | 5 |  | 543,722 |  | 543,722
Current assets |  |  |  |  |
Debtors | 6 | 39,297 |  | 28,011 |
Cash at bank and in hand |  | 187,062 |  | 198,533 |
|  | 226,359 |  | 226,544 |
Creditors: amounts falling due within one year | 7 | (899,326) |  | (758,535) |
Net current liabilities |  |  | (672,967) |  | (531,991)
Other provisions |  | - |  | (89,112) |
Net liabilities |  |  | (123,585) |  | (69,766)
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (123,685) |  | (69,866)
Equity sharesholders' deficit |  |  | (123,585) |  | (69,766)
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RAINBOW LETTINGS LIMITED REGISTERED NUMBER: 02567347 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Directors' Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies' regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2026.
I. Grossnass
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
RAINBOW LETTINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | GENERAL INFORMATION
Rainbow Lettings Limited (company number: 02567347) is a private company limited by shares and is incorporated and domiciled in England and Wales. The address of its registered office is 1st Floor, Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN. The company's principal place of business is 60 Walm Lane, London, NW2 4RA. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | STATEMENT OF CASH FLOWS
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to provide a Statement of Cash Flows on the grounds that it is a small company.
| 2.3 | GOING CONCERN
At the Balance Sheet date, the Company had net liabilities of £123,585 (2024: £69,766). The Company relies on the support of the directors and its related parties, who will continue to support the Company for the foreseeable future. On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis.
| 2.4 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
RAINBOW LETTINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | straight line
|  |  |  | Fixtures and fittings | - | 15% | straight line
|  |  |  | Office equipment | - | 33% | straight line
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment
| 2.7 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price.
| 2.10 | OPERATING LEASES: THE COMPANY AS LESSEE
Rentals paid under operating leases are charged to Statement of Income and Retained Earnings on a straight-line basis over the lease term.
| 2.11 | PENSIONS
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
RAINBOW LETTINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.12 | INTEREST INCOME
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.
| 2.13 | TAXATION
Tax is recognised in the Statement of Income and Retained Earnings. The current corporation charge is calculated on the basis of tax rates and laws that have been enacted of substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| 2.14 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.15 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
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RAINBOW LETTINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 July 2024 | 84,544 | 85,409 | 1,587 | 171,540
| Additions | - | - | 745 | 745
| At 30 June 2025 | 84,544 | 85,409 | 2,332 | 172,285
| DEPRECIATION |  |  |  |
| At 1 July 2024 | 84,544 | 77,821 | 1,560 | 163,925
| Charge for the year on owned assets | - | 2,427 | 273 | 2,700
| At 30 June 2025 | 84,544 | 80,248 | 1,833 | 166,625
| NET BOOK VALUE |  |  |  |
| At 30 June 2025 | - | 5,161 | 499 | 5,660
| At 30 June 2024 | - | 7,588 | 27 | 7,615
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiaries
|  | £
| Cost or valuation |
| At 1 July 2024 | 543,722
| At 30 June 2025 | 543,722
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RAINBOW LETTINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 462 | -
| Amounts owed by group undertakings | 30,695 | 19,871
| Prepayments and accrued income | 8,140 | 8,140
|  | 39,297 | 28,011
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 37,065 | 14,674
| Other taxation and social security | 8,323 | 23,702
| Amounts owed to group undertakings | 236,278 | 7,286
| Other creditors | 609,082 | 689,066
| Accruals and deferred income | 6,376 | 21,680
| Bank overdrafts | 2,202 | 2,127
|  | 899,326 | 758,535
8. | PENSION COMMITMENTS
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,723 (2024: £913). Contributions totalling £Nil (2024: £225) were payable to the fund at the Balance Sheet date and are included in creditors.
9. | RELATED PARTY TRANSACTIONS
Included within other creditors are amounts due to key management personnel of the Company of £58,000 (2024: £58,000). Included within other creditors are amounts due to related parties, related through common control, of £396,537 (2024: £453,537). Included within other creditors are amounts due to the directors' of the company of £169 (2024: £169) During the year purchases of £91,350 (2024: £99,228) were made from related parties, related through common control, that provide key management personnel services to the Company.
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