Klidoscpe Educational Psychology Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15602873

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		39,537		1,917

			39,537		1,917
CURRENT ASSETS
Cash at bank and in hand		7,582		5,136

		7,582		5,136
Creditors: Amounts Falling Due Within One Year	5	(10,425 )		(5,389 )

NET CURRENT ASSETS (LIABILITIES)			(2,843 )		(253 )

TOTAL ASSETS LESS CURRENT LIABILITIES			36,694		1,664

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,622 )		(364 )

NET ASSETS			27,072		1,300

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			27,070		1,298

SHAREHOLDERS' FUNDS			27,072		1,300

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Klidoscpe Educational Psychology Services Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr K C Houghton

Director

15 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Klidoscpe Educational Psychology Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15602873 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor vehicles	20% Reducing balance
Computer equipment	25% straight line

2.4. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Klidoscpe Educational Psychology Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor vehicles	Computer equipment	Total
	£	£	£
Cost
As at 1 April 2025	-	2,000	2,000
Additions	39,139	1,049	40,188

As at 31 March 2026	39,139	3,049	42,188

Depreciation
As at 1 April 2025	-	83	83
Provided during the period	1,305	1,263	2,568

As at 31 March 2026	1,305	1,346	2,651

Net Book Value
As at 31 March 2026	37,834	1,703	39,537

As at 1 April 2025	-	1,917	1,917

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	5,981	2,282
Taxation and social security	4,444	3,107

	10,425	5,389

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

7. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

8. Related Party Transactions

The following related party transactions were undertaken during the year:

A director withdrew amounts totalling £14,556, received dividends totalling £9,000 and paid expenses personally totalling £5,617. The amounts owed to the director at the year end was £481 (2025: £421)

A director withdrew amounts totalling £13,161, received dividends totalling £12,500 and paid expenses personally totalling £4,222. The amounts owed to the director at the year end was £3,981 (2025: £421)

Dividends were paid to the directors in respect of their shareholdings totalling £21,500 (2025: £13,500).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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