2023-12-012024-11-302024-11-30false04640461COLBERT AUTO SERVICES LIMITED2025-08-28falseiso4217:GBPxbrli:pure046404612023-11-30046404612024-11-30046404612023-12-012024-11-30046404612022-11-30046404612023-11-30046404612022-12-012023-11-3004640461bus:SmallEntities2023-12-012024-11-3004640461bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3004640461bus:AbridgedAccounts2023-12-012024-11-3004640461bus:PrivateLimitedCompanyLtd2023-12-012024-11-3004640461core:WithinOneYear2024-11-3004640461core:AfterOneYear2024-11-3004640461core:WithinOneYear2023-11-3004640461core:AfterOneYear2023-11-3004640461core:ShareCapital2024-11-3004640461core:SharePremium2024-11-3004640461core:RevaluationReserve2024-11-3004640461core:OtherReservesSubtotal2024-11-3004640461core:RetainedEarningsAccumulatedLosses2024-11-3004640461core:ShareCapital2023-11-3004640461core:SharePremium2023-11-3004640461core:RevaluationReserve2023-11-3004640461core:OtherReservesSubtotal2023-11-3004640461core:RetainedEarningsAccumulatedLosses2023-11-3004640461core:LandBuildings2024-11-3004640461core:PlantMachinery2024-11-3004640461core:Vehicles2024-11-3004640461core:FurnitureFittings2024-11-3004640461core:OfficeEquipment2024-11-3004640461core:NetGoodwill2024-11-3004640461core:IntangibleAssetsOtherThanGoodwill2024-11-3004640461core:ListedExchangeTraded2024-11-3004640461core:UnlistedNon-exchangeTraded2024-11-3004640461core:LandBuildings2023-11-3004640461core:PlantMachinery2023-11-3004640461core:Vehicles2023-11-3004640461core:FurnitureFittings2023-11-3004640461core:OfficeEquipment2023-11-3004640461core:NetGoodwill2023-11-3004640461core:IntangibleAssetsOtherThanGoodwill2023-11-3004640461core:ListedExchangeTraded2023-11-3004640461core:UnlistedNon-exchangeTraded2023-11-3004640461core:LandBuildings2023-12-012024-11-3004640461core:PlantMachinery2023-12-012024-11-3004640461core:Vehicles2023-12-012024-11-3004640461core:FurnitureFittings2023-12-012024-11-3004640461core:OfficeEquipment2023-12-012024-11-3004640461core:NetGoodwill2023-12-012024-11-3004640461core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3004640461core:ListedExchangeTraded2023-12-012024-11-3004640461core:UnlistedNon-exchangeTraded2023-12-012024-11-3004640461core:MoreThanFiveYears2023-12-012024-11-3004640461core:Non-currentFinancialInstruments2024-11-3004640461core:Non-currentFinancialInstruments2023-11-3004640461dpl:CostSales2023-12-012024-11-3004640461dpl:DistributionCosts2023-12-012024-11-3004640461core:LandBuildings2023-12-012024-11-3004640461core:PlantMachinery2023-12-012024-11-3004640461core:Vehicles2023-12-012024-11-3004640461core:FurnitureFittings2023-12-012024-11-3004640461core:OfficeEquipment2023-12-012024-11-3004640461dpl:AdministrativeExpenses2023-12-012024-11-3004640461core:NetGoodwill2023-12-012024-11-3004640461core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3004640461dpl:GroupUndertakings2023-12-012024-11-3004640461dpl:ParticipatingInterests2023-12-012024-11-3004640461dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3004640461core:ListedExchangeTraded2023-12-012024-11-3004640461dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3004640461core:UnlistedNon-exchangeTraded2023-12-012024-11-3004640461dpl:CostSales2022-12-012023-11-3004640461dpl:DistributionCosts2022-12-012023-11-3004640461core:LandBuildings2022-12-012023-11-3004640461core:PlantMachinery2022-12-012023-11-3004640461core:Vehicles2022-12-012023-11-3004640461core:FurnitureFittings2022-12-012023-11-3004640461core:OfficeEquipment2022-12-012023-11-3004640461dpl:AdministrativeExpenses2022-12-012023-11-3004640461core:NetGoodwill2022-12-012023-11-3004640461core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3004640461dpl:GroupUndertakings2022-12-012023-11-3004640461dpl:ParticipatingInterests2022-12-012023-11-3004640461dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3004640461core:ListedExchangeTraded2022-12-012023-11-3004640461dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3004640461core:UnlistedNon-exchangeTraded2022-12-012023-11-3004640461core:NetGoodwill2024-11-3004640461core:IntangibleAssetsOtherThanGoodwill2024-11-3004640461core:LandBuildings2024-11-3004640461core:PlantMachinery2024-11-3004640461core:Vehicles2024-11-3004640461core:FurnitureFittings2024-11-3004640461core:OfficeEquipment2024-11-3004640461core:AfterOneYear2024-11-3004640461core:WithinOneYear2024-11-3004640461core:ListedExchangeTraded2024-11-3004640461core:UnlistedNon-exchangeTraded2024-11-3004640461core:ShareCapital2024-11-3004640461core:SharePremium2024-11-3004640461core:RevaluationReserve2024-11-3004640461core:OtherReservesSubtotal2024-11-3004640461core:RetainedEarningsAccumulatedLosses2024-11-3004640461core:NetGoodwill2023-11-3004640461core:IntangibleAssetsOtherThanGoodwill2023-11-3004640461core:LandBuildings2023-11-3004640461core:PlantMachinery2023-11-3004640461core:Vehicles2023-11-3004640461core:FurnitureFittings2023-11-3004640461core:OfficeEquipment2023-11-3004640461core:AfterOneYear2023-11-3004640461core:WithinOneYear2023-11-3004640461core:ListedExchangeTraded2023-11-3004640461core:UnlistedNon-exchangeTraded2023-11-3004640461core:ShareCapital2023-11-3004640461core:SharePremium2023-11-3004640461core:RevaluationReserve2023-11-3004640461core:OtherReservesSubtotal2023-11-3004640461core:RetainedEarningsAccumulatedLosses2023-11-3004640461core:NetGoodwill2022-11-3004640461core:IntangibleAssetsOtherThanGoodwill2022-11-3004640461core:LandBuildings2022-11-3004640461core:PlantMachinery2022-11-3004640461core:Vehicles2022-11-3004640461core:FurnitureFittings2022-11-3004640461core:OfficeEquipment2022-11-3004640461core:AfterOneYear2022-11-3004640461core:WithinOneYear2022-11-3004640461core:ListedExchangeTraded2022-11-3004640461core:UnlistedNon-exchangeTraded2022-11-3004640461core:ShareCapital2022-11-3004640461core:SharePremium2022-11-3004640461core:RevaluationReserve2022-11-3004640461core:OtherReservesSubtotal2022-11-3004640461core:RetainedEarningsAccumulatedLosses2022-11-3004640461core:AfterOneYear2023-12-012024-11-3004640461core:WithinOneYear2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3004640461core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3004640461core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3004640461core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3004640461core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3004640461core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3004640461core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3004640461core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3004640461core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3004640461core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3004640461core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3004640461core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3004640461core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3004640461core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3004640461core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3004640461core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3004640461core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3004640461core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3004640461core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3004640461bus:Director12023-12-012024-11-30

COLBERT AUTO SERVICES LIMITED

Registered Number
04640461
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

COLBERT AUTO SERVICES LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

JONES, Kevin Lee

Company Secretary

JONES, Susanne

Registered Address

The Old Granary
Dunton Road
Laindon
SS15 4DB

Registered Number

04640461 (England and Wales)
COLBERT AUTO SERVICES LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,2041,666
Investments5138,750138,750
139,954140,416
Current assets
Stocks95115
Debtors654,56850,921
Cash at bank and on hand4614,080
55,12455,116
Creditors amounts falling due within one year7(97,049)(81,736)
Net current assets (liabilities)(41,925)(26,620)
Total assets less current liabilities98,029113,796
Creditors amounts falling due after one year8(9,240)(22,083)
Net assets88,78991,713
Capital and reserves
Called up share capital200200
Share premium44,90044,900
Profit and loss account43,68946,613
Shareholders' funds88,78991,713
The financial statements were approved and authorised for issue by the Director on 28 August 2025, and are signed on its behalf by:
JONES, Kevin Lee
Director
Registered Company No. 04640461
COLBERT AUTO SERVICES LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year55
3.Intangible assets
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 231,666
At 30 November 241,666
Depreciation and impairment
Charge for year462
At 30 November 24462
Net book value
At 30 November 241,204
At 30 November 231,666
5.Fixed asset investments

Total

£
Cost or valuation
At 01 December 23138,750
At 30 November 24138,750
Net book value
At 30 November 24138,750
At 30 November 23138,750
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,0622,763
Amounts owed by group undertakings48,82946,938
Prepayments and accrued income6771,220
Total54,56850,921
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables25,76828,409
Bank borrowings and overdrafts24,94316,436
Taxation and social security16,93215,134
Other creditors8,4065,757
Accrued liabilities and deferred income21,00016,000
Total97,04981,736
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts2,03821,658
Other creditors7,202425
Total9,24022,083