The boy was accused of carrying out the attack on a girl under the age of 10 but was not charged because he too is under 10, the age of criminal responsibility.
A Freedom of Information request made to Suffolk police reveals other serious offences that are alleged to have taken place, included four incidents of racially aggravated harassment, alarm or distress by a five-year-old, two six-year-olds and an eight-year-old.
Other alleged crimes committed in 2008 included two incidents of common assault and battery by nine-year-olds and nine cases of criminal damage caused by seven-, eight- and nine year-olds.
In total, 18 separate alleged crimes were revealed.
A Suffolk police spokesman said: "In circumstances where the suspected offender is below the age of criminal responsibility, the incident, like any other crime, is thoroughly investigated.
"However, it cannot be dealt with by way of prosecution. Further action involving the offender is very much dependent on the incident and can be a complex issue."
Each incident is assessed to determine whether the child is suffering bullying or neglect or needs to be referred to another agency, the spokesman added.
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