REGISTERED NUMBER: 10684020 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

The Kaleidoscope Bird Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Taylor

I Taylor

S C Holmes

REGISTERED OFFICE:

Homewood

Hinton Charterhouse

Bath

Somerset

BA2 7TB

REGISTERED NUMBER:

10684020 (England and Wales)

FIXED ASSETS

Tangible assets

4

5,117,417

5,127,913

CURRENT ASSETS

Stocks

25,183

21,428

Debtors

5

147,509

94,464

Cash in hand

50,309

48,662

223,001

164,554

CREDITORS

Amounts falling due within one year

6

718,694

940,929

NET CURRENT LIABILITIES

(495,693

)

(776,375

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,621,724

4,351,538

CREDITORS

Amounts falling due after more than one year

7

5,419,552

5,153,298

NET LIABILITIES

(797,828

)

(801,760

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(797,928

)

(801,860

)

SHAREHOLDERS' FUNDS

(797,828

)

(801,760

)

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 Bird 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.

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

-

10%-15% on straight line basis

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

5% on a straight line basis

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

4,803,526

198,185

1,272,137

206,214

6,480,062

Additions

40,414

31,957

11,230

1,445

85,046

At 31 March 2026

4,843,940

230,142

1,283,367

207,659

6,565,108

DEPRECIATION

At 1 April 2025

-

145,964

1,032,700

173,485

1,352,149

Charge for year

-

21,044

62,666

11,832

95,542

At 31 March 2026

-

167,008

1,095,366

185,317

1,447,691

NET BOOK VALUE

At 31 March 2026

4,843,940

63,134

188,001

22,342

5,117,417

At 31 March 2025

4,803,526

52,221

239,437

32,729

5,127,913

Included within the net book value of £5,127,721 is £6,130 (2025 - £8,420) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £2,290 (2025 - £2,807).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

75,633

18,832

Amounts owed by group undertakings

5,609

2,752

Other debtors

28,364

51,179

Prepayments and accrued income

37,903

21,701

147,509

94,464

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

127,269

140,262

Amounts owed to group undertakings

291,360

515,652

Social security and other taxes

27,538

27,578

VAT

78,041

65,318

Other creditors

1,877

902

Accruals and deferred income

192,609

191,217

718,694

940,929

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

5,419,552

5,153,298

Included in the creditors repayable after one year of £5,419,552 is £3,964,282 payable after more than five years.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

Included in debtors is £5,609 (2025 - £2,689) owed to the company by The KaleidoscopeTownhouse Ltd and £276 (2025 - £63 creditor) owed by the company to Bishopstrow House Ltd, related companies to the Kaleidoscope Bird Ltd.

Included in creditors is £5,710,636 (2025 - £5,668,951) owed by the company to The Kaleidoscope Collection Ltd, the immediate parent company of The Kaleidoscope Bird Ltd.

During the year, management fees and other expenses of £111,593 (2025 - £40,462) were charged to the company by The Kaleidoscope Collection Ltd.

Included in trade creditors is £33,990 (2025 - £13,900) total owed by the company to related companies The Kaleidoscope Collection Ltd, Homewood Park Ltd and Bishopstrow House Ltd and The Kaleidoscope Townhouse Ltd.

Included in trade debtors is £49,252 (2025:Nil) owed to the company by the related companies The Kaleidoscope Collection Ltd, Homewood Park Ltd and Bishopstrow House Ltd and The Kaleidoscope Townhouse Ltd.

10.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is The Kaleidoscope Collection Ltd, of which The Kaleidoscope Bird Ltd is a wholly-owned subsidiary. The directors I Taylor and Mrs C Taylor are the majority shareholders of The Kaleidoscope Collection Ltd.