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REGISTERED NUMBER: 07845136 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

The Kaleidoscope Collection Ltd

The Kaleidoscope Collection Ltd (Registered number: 07845136)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Kaleidoscope Collection Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs C Taylor
I Taylor
S C Holmes





REGISTERED OFFICE: 7 Lansdown Crescent
Bath
Somerset
BA1 5EX





REGISTERED NUMBER: 07845136 (England and Wales)





ACCOUNTANTS: Moore
Chartered Accountants
30 Gay Street
Bath
BA1 2PA

The Kaleidoscope Collection Ltd (Registered number: 07845136)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,341 133,454
Investments 5 100 100
132,441 133,554

CURRENT ASSETS
Debtors 6 21,893,562 20,756,713
Cash at bank 160,604 418,681
22,054,166 21,175,394
CREDITORS
Amounts falling due within one year 7 489,236 396,147
NET CURRENT ASSETS 21,564,930 20,779,247
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,697,371

20,912,801

CREDITORS
Amounts falling due after more than
one year

8

7,376,000

6,724,000
NET ASSETS 14,321,371 14,188,801

CAPITAL AND RESERVES
Called up share capital 9 200,210 200,210
Retained earnings 14,121,161 13,988,591
SHAREHOLDERS' FUNDS 14,321,371 14,188,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Kaleidoscope Collection Ltd (Registered number: 07845136)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2023 and were signed on its behalf by:





I Taylor - Director


The Kaleidoscope Collection Ltd (Registered number: 07845136)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

The Kaleidoscope Collection Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

In the opinion of the directors, the residual value of the company's property is high enough to render any cumulative charge for depreciation immaterial: consequently, these accounts do not contain any provision for depreciation of the freehold property or property improvements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 14 ) .

The Kaleidoscope Collection Ltd (Registered number: 07845136)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 April 2022 10,000 102,955 -
Additions - - 6,000
At 31 March 2023 10,000 102,955 6,000
DEPRECIATION
At 1 April 2022 - - -
Charge for year - - 1,500
At 31 March 2023 - - 1,500
NET BOOK VALUE
At 31 March 2023 10,000 102,955 4,500
At 31 March 2022 10,000 102,955 -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 25,250 15,953 154,158
Additions - - 6,000
At 31 March 2023 25,250 15,953 160,158
DEPRECIATION
At 1 April 2022 10,865 9,839 20,704
Charge for year 3,596 2,017 7,113
At 31 March 2023 14,461 11,856 27,817
NET BOOK VALUE
At 31 March 2023 10,789 4,097 132,341
At 31 March 2022 14,385 6,114 133,454

The Kaleidoscope Collection Ltd (Registered number: 07845136)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2022
and 31 March 2023 100
NET BOOK VALUE
At 31 March 2023 100
At 31 March 2022 100

6. DEBTORS
31.3.23 31.3.22
£    £   
Amounts falling due within one year:
Trade debtors 284,845 300,479
Other debtors 2,582,704 2,237,331
2,867,549 2,537,810

Amounts falling due after more than one year:
Amounts owed by group undertakings 5,382,917 5,205,828
Other debtors 13,643,096 13,013,075
19,026,013 18,218,903

Aggregate amounts 21,893,562 20,756,713

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 368,000 276,000
Trade creditors 9,287 14,228
Taxation and social security 43,597 23,305
Other creditors 68,352 82,614
489,236 396,147

The bank loans are secured by way of a fixed charges to Coutts & Company over the assets of the subsidiary company, The Kaleidoscope Bird Limited, and other related entities, Homewood Park Limited and Bishopstrow House Limited.

The Kaleidoscope Collection Ltd (Registered number: 07845136)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans 7,376,000 6,724,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
200,000 Ordinary £1 200,000 200,000
10,526 Ordinary A £0.01 105 105
10,526 Ordinary B £0.01 105 105
200,210 200,210

10. RELATED PARTY DISCLOSURES

Included in debtors is £5,583,521 (2022 - £5,424,125) owed to the company to The Kaleidoscope Bird Ltd, a wholly-owned subsidiary of The Kaleidoscope Collection Ltd. During the year, management fees and other expenses of £130,596 (2022 - £119,025) were charged by the company to The Kaleidoscope Bird Ltd.

Included in debtors is £7,269,725 (2022 - £7,461,702) owed to the company by Homewood Park Ltd, a company in which I Taylor, Mrs C Taylor and S C Holmes are directors.During the year, management fees and other expenses of £130,596 (2022 - £138,625) were charged by the company to Homewood Park Ltd.

Included in debtors is £7,081,946 (2022 - £6,053,050) owed to the company by Bishopstrow House Ltd, a company in which I Taylor, Mrs C Taylor and S C Holmes are directors. During the year, management fees and other expenses of £130,596 (2022 - £87,199) were charged by the company to Bishopstrow House Ltd.