REGISTERED NUMBER: 03918138 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Kaleidoscope Commerce Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

J Doherty

REGISTERED OFFICE:

131-133 Roman Road

Mountnessing

Brentwood

Essex

CM15 0UD

REGISTERED NUMBER:

03918138 (England and Wales)

ACCOUNTANTS:

Sterlings Accountancy Solutions Limited

131-133 Roman Road

Mountnessing

Brentwood

Essex

CM15 0UD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kaleidoscope Commerce Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kaleidoscope Commerce Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kaleidoscope Commerce Limited and state those matters that we have agreed to state to the director of Kaleidoscope Commerce Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kaleidoscope Commerce Limited and its director for our work or for this report.

It is your duty to ensure that Kaleidoscope Commerce Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Kaleidoscope Commerce Limited. You consider that Kaleidoscope Commerce Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kaleidoscope Commerce Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterlings Accountancy Solutions Limited

131-133 Roman Road

Mountnessing

Brentwood

Essex

CM15 0UD

6 November 2025

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

188,665

129,282

188,666

129,283

CURRENT ASSETS

Debtors

6

171,857

177,716

Cash at bank

2,705

402

174,562

178,118

CREDITORS

Amounts falling due within one year

7

384,192

281,326

NET CURRENT LIABILITIES

(209,630

)

(103,208

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(20,964

)

26,075

CREDITORS

Amounts falling due after more than one year

8

189,293

149,061

NET LIABILITIES

(210,257

)

(122,986

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(210,259

)

(122,988

)

SHAREHOLDERS' FUNDS

(210,257

)

(122,986

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2025 and were signed by:

J Doherty - Director

1.	STATUTORY INFORMATION

Kaleidoscope Commerce Limited 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.

The accounts have been prepared on the going concern basis, the validity of which is dependent upon the continued support of the bank and trade creditors. It is anticipated that the company will return to a profitable position in the current financial year.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

25,000

AMORTISATION

At 1 April 2024

and 31 March 2025

24,999

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

235,283

Additions

141,232

Disposals

(44,560

)

At 31 March 2025

331,955

DEPRECIATION

At 1 April 2024

106,001

Charge for year

62,889

Eliminated on disposal

(25,600

)

At 31 March 2025

143,290

NET BOOK VALUE

At 31 March 2025

188,665

At 31 March 2024

129,282

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

197,045

Additions

117,363

Disposals

(42,585

)

At 31 March 2025

271,823

DEPRECIATION

At 1 April 2024

78,681

Charge for year

54,441

Eliminated on disposal

(24,620

)

At 31 March 2025

108,502

NET BOOK VALUE

At 31 March 2025

163,321

At 31 March 2024

118,364

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

20,438

26,013

Other debtors

151,419

151,703

171,857

177,716

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

31,129

24,291

Hire purchase contracts

67,711

49,349

Taxation and social security

34,085

44,717

Other creditors

251,267

162,969

384,192

281,326

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

56,264

64,600

Hire purchase contracts

133,029

84,461

189,293

149,061

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J Doherty.