REGISTERED NUMBER: 07845136 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

The Kaleidoscope Collection Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Taylor

I Taylor

S C Holmes

REGISTERED OFFICE:

7 Lansdown Crescent

Bath

Somerset

BA1 5EX

REGISTERED NUMBER:

07845136 (England and Wales)

FIXED ASSETS

Tangible assets

4

19,800

16,759

Investments

5

270

270

20,070

17,029

CURRENT ASSETS

Debtors

6

27,823,742

25,700,685

Cash at bank

1,626,283

289,203

29,450,025

25,989,888

CREDITORS

Amounts falling due within one year

7

636,025

488,717

NET CURRENT ASSETS

28,814,000

25,501,171

TOTAL ASSETS LESS CURRENT LIABILITIES

28,834,070

25,518,200

CREDITORS

Amounts falling due after more than one year

8

14,980,000

11,440,000

NET ASSETS

13,854,070

14,078,200

CAPITAL AND RESERVES

Called up share capital

9

200,210

200,210

Retained earnings

13,653,860

13,877,990

SHAREHOLDERS' FUNDS

13,854,070

14,078,200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 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 September 2026 and were signed on its behalf by:

I Taylor - Director

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.

Plant and machinery

-

25% on reducing balance

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 10 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

6,000

25,250

26,470

57,720

Additions

2,329

-

9,160

11,489

At 31 March 2026

8,329

25,250

35,630

69,209

DEPRECIATION

At 1 April 2025

3,469

19,181

18,311

40,961

Charge for year

1,215

1,518

5,715

8,448

At 31 March 2026

4,684

20,699

24,026

49,409

NET BOOK VALUE

At 31 March 2026

3,645

4,551

11,604

19,800

At 31 March 2025

2,531

6,069

8,159

16,759

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 April 2025

and 31 March 2026

270

NET BOOK VALUE

At 31 March 2026

270

At 31 March 2025

270

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

82,755

50,332

Amounts owed by group

undertakings

291,084

514,795

Other debtors

1,030,022

1,570,829

Directors' current accounts

432,516

91,504

Prepayments

7,773

11,452

1,844,150

2,238,912

Amounts falling due after more than one year:

Amounts owed by group undertakings

5,419,552

5,153,299

Other debtors

20,560,040

18,308,474

25,979,592

23,461,773

Aggregate amounts

27,823,742

25,700,685

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

400,000

320,000

Trade creditors

46,334

45,363

Social security and other taxes

16,984

13,890

VAT

33,893

5,320

Other creditors

6,115

13,082

Accruals and deferred income

132,699

91,062

636,025

488,717

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

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

14,980,000

11,440,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

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 £5,710,636 (2025 - £5,335,951) owed to the company by The Kaleidoscope Bird Ltd, a wholly-owned subsidiary of The Kaleidoscope Collection Ltd. During the year, management fees and other expenses of £111,593 (2025- £40,462) were charged by the company to The Kaleidoscope Bird Ltd.

Included in trade debtors is £13,261 (2025 - £10,227) owed to the company by The Kaleidoscope Bird Ltd.

Included in trade creditors is £769 (2025 - £Nil) owed by the company to The Kaleidoscope Bird Ltd.

Included in debtors is £4,349,171 (2025 - £3,720,058) owed to the company by The Kaleidoscope Townhouse Ltd, a company in which the Company has a majority shareholding. During the year, management fees and other expenses of £59,297 (2025 - £13,565) were charged by the company to The Kaleidoscope Townhouse Ltd.

Included in trade debtors is £8,618 (2025 - £Nil) owed to the company by The Kaleidoscope Townhouse.

Included in trade creditors is £49 (2025 - £Nil) owed by the company to The Kaleidoscope Townhouse.

Included in debtors is £7,592,257 (2025 - £7,700,579) 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 £194,973 (2025 - £81,682) were charged by the company to Homewood Park Ltd.

Included in trade debtors is £25,840 (2025 - £17,265) owed to the company by Homewood Park Ltd.

Included in trade creditors is £360 (2025 - £35) owed by the company to Homewood Park Ltd.

Included in debtors is £9,648,529 (2025 - £8,457,704) 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 £195,288 (2025 - £80,143) were charged by the company to Bishopstrow House Ltd.

Included in trade debtors is £35,036 (2025 - £22,839) owed to the company by Bishopstrow House Ltd.

Included in trade creditors is £Nil (2025 - £1,059) owed by the company to Bishopstrow Ltd.

Included within debtors is £432,517 (2025 - £91,504) owed to the company by the directors I Taylor and Mrs C Taylor. This amount accrued interest of £10,296 in 2026 and is due to be repaid by 31 December 2026.