Company registration number 09334197 (England and Wales)
KALEIDOSCOPE COLOURS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
KALEIDOSCOPE COLOURS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
KALEIDOSCOPE COLOURS LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
5
619
-
0
Current assets
Stocks
925
1,433
Debtors
6
10,982
39,748
Cash at bank and in hand
16,994
4,956
28,901
46,137
Creditors: amounts falling due within one year
7
(29,451)
(45,304)
Net current (liabilities)/assets
(550)
833
Net assets
69
833
Capital and reserves
Called up share capital
8
2
2
Profit and loss reserves
67
831
Total equity
69
833

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 August 2026 and are signed on its behalf by:
A M Etherington
L Harrison
Director
Director
Company registration number 09334197 (England and Wales)
KALEIDOSCOPE COLOURS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Kaleidoscope Colours Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

The company is reliant upon the financial support of its directors and external creditors in order to meet its liabilities as they fall due. The directors have indicated that this support will continue for the foreseeable future and, as a result, have adopted the going concern basis in preparing the financial statements.true

1.3
Turnover

Turnover represents amounts receivable for goods and services provided net of VAT and trade discounts.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets comprise of a database developed by the company. The database is defined as having a finite useful life and the costs are amortised on a straight line basis over its estimated useful life of 4 years. Intangible assets are stated at cost less amortisation and are reviewed for impairment whenever there is an indication that the carrying value may be impaired.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Databases
25% straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

KALEIDOSCOPE COLOURS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Stocks

Stocks are stated at the lower of cost and net realisable value.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

KALEIDOSCOPE COLOURS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
4
Intangible fixed assets
Other
£
Cost
At 1 April 2025 and 31 March 2026
3,000
Amortisation and impairment
At 1 April 2025 and 31 March 2026
3,000
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
KALEIDOSCOPE COLOURS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
458
Additions
712
At 31 March 2026
1,170
Depreciation and impairment
At 1 April 2025
458
Depreciation charged in the year
93
At 31 March 2026
551
Carrying amount
At 31 March 2026
619
At 31 March 2025
-
0
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
10,824
39,590
Other debtors
158
158
10,982
39,748
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
6,990
6,008
Taxation and social security
6,672
12,748
Other creditors
15,789
26,548
29,451
45,304

Other creditors includes an amount of £13,975 (2025 - £23,690) due to the directors.

KALEIDOSCOPE COLOURS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
2026-03-31 2025-04-01 false false false 07 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity A M Etherington L Harrison 09334197 2025-04-01 2026-03-31 09334197 2026-03-31 09334197 2025-03-31 09334197 core:OtherPropertyPlantEquipment 2026-03-31 09334197 core:OtherPropertyPlantEquipment 2025-03-31 09334197 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 09334197 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 09334197 core:WithinOneYear 2026-03-31 09334197 core:WithinOneYear 2025-03-31 09334197 core:CurrentFinancialInstruments 2026-03-31 09334197 core:CurrentFinancialInstruments 2025-03-31 09334197 core:ShareCapital 2026-03-31 09334197 core:ShareCapital 2025-03-31 09334197 core:RetainedEarningsAccumulatedLosses 2026-03-31 09334197 core:RetainedEarningsAccumulatedLosses 2025-03-31 09334197 core:ShareCapitalOrdinaryShareClass1 2026-03-31 09334197 core:ShareCapitalOrdinaryShareClass1 2025-03-31 09334197 bus:Director1 2025-04-01 2026-03-31 09334197 bus:Director2 2025-04-01 2026-03-31 09334197 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 09334197 core:ComputerEquipment 2025-04-01 2026-03-31 09334197 2024-04-01 2025-03-31 09334197 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 09334197 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 09334197 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 09334197 core:OtherPropertyPlantEquipment 2025-03-31 09334197 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 09334197 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 09334197 bus:OrdinaryShareClass1 2026-03-31 09334197 bus:OrdinaryShareClass1 2025-03-31 09334197 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09334197 bus:FRS102 2025-04-01 2026-03-31 09334197 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 09334197 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09334197 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP