Company registration number: 03918138
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Kaleidoscope Commerce Limited
Pages for filing with the Registrar
Kaleidoscope Commerce Limited
Accountants’ Report to the Director for the preparation of the unaudited financial statements
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 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of Kaleidoscope Commerce Limited, in accordance with the terms of our engagement letter. 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 them in this report. 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 accounts 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 accounts 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.
Right Balance Accountants & Business Consultants Limited
5-6 Grays Yard
Springfield Road
Chelmsford
Essex
CM3 6QR
United Kingdom
Date: 7 October 2026
1
Company registration number: 03918138
Kaleidoscope Commerce Limited
Balance sheet
as at 31 March 2026
31 Mar 26 31 Mar 25
Note £ £ £ £
Fixed assets
Intangible assets 4 1 1
Tangible assets 5 125,022 188,665
125,023 188,666
Current assets
Debtors 6 39,099 171,857
Cash at bank and in hand 11,128 2,705
50,227 174,562
Creditors: amounts falling due within one year
7 (438,743) (384,192)
Net current liabilities (388,516) (209,630)
Total assets less current liabilities (263,493) (20,964)
Creditors: Amounts falling due after more than one year
8 (78,410) (189,293)
NET LIABILITIES (341,903) (210,257)
Capital and reserves
Called up share capital 2 2
Profit and loss account (341,905) (210,259)
TOTAL EQUITY (341,903) (210,257)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: 03918138
Kaleidoscope Commerce Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Doherty, Director
7 October 2026
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Kaleidoscope Commerce Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Kaleidoscope Commerce Limited is a private company registered in England and Wales. Its registered number is 03918138. The company is limited by shares. Its registered office is 131-133 Roman Road, Mountnessing, Brentwood, CM15 0UD. Its principal place of business is Unit H, Suite 13 Peek Business Centre, Bishop's Stortford, Hertfordshire, CM23 5RG.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - Fully amortised
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.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
4
Kaleidoscope Commerce Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 5 (2025 - 5).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 25,000
At 31 March 2026 25,000
Amortisation
At 1 April 2025 24,999
At 31 March 2026 24,999
Net book value
At 31 March 2026 1
At 31 March 2025 1
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Kaleidoscope Commerce Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 331,955
Additions 5,183
Disposals (68,016)
At 31 March 2026 269,122
Depreciation
At 1 April 2025 143,290
Charge for year 41,676
Eliminated on disposal (40,866)
At 31 March 2026 144,100
Net book value
At 31 March 2026 125,022
At 31 March 2025 188,665
6 Debtors
31 Mar 26 31 Mar 25
£ £
Trade debtors 8,940 20,438
Taxation 1 -
Other debtors 30,158 151,419
39,099 171,857
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Kaleidoscope Commerce Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
7 Creditors: amounts falling due within one year
31 Mar 26 31 Mar 25
£ £
Bank loans and overdrafts 32,452 31,129
Hire purchase and finance leases 40,606 67,711
Trade creditors 550 -
Amounts owed to directors 214,213 93,945
Other creditors 135,426 157,322
Taxation 3,464 3,464
VAT payable 12,032 21,455
Social security and other tax - 9,166
438,743 384,192
8 Creditors: amounts falling due after more than one year
31 Mar 26 31 Mar 25
£ £
Bank loans 23,812 56,264
Hire purchase and finance leases 54,598 133,029
78,410 189,293
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