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Registered Number: 04328406
England and Wales
COLES AUTO ELECTRICAL SERVICES LIMITED
Abridged Accounts
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Coles Auto Electrical Services Limited Contents Page For the year ended 30 April 2025
Statement of financial position | 1
Notes to the financial statements | 2

Coles Auto Electrical Services Limited Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 14,323 |  | 16,233
|  | 14,323 |  | 16,233
Current assets |  |  |
Stocks |  | 1,000 |  | 1,000
Debtors: amounts falling due within one year |  | 25,494 |  | 17,150
Cash at bank and in hand |  | 47,270 |  | 58,834
|  | 73,764 |  | 76,984
Creditors: amount falling due within one year |  | (16,589) |  | (21,703)
Net current assets |  | 57,175 |  | 55,281
Total assets less current liabilities |  | 71,498 |  | 71,514
Net assets |  | 71,498 |  | 71,514
Capital and reserves |  |  |
Called up share capital | 5 | 3 |  | 3
Profit and loss account |  | 71,495 |  | 71,511
Shareholders' funds |  | 71,498 |  | 71,514
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 12 September 2025 and were signed by:
------------------------------- P R Coles Director
1

Coles Auto Electrical Services Limited Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information Coles Auto Electrical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04328406, registration address The Lower Stables , Main Road, Sudbury, Ashbourne, DE6 5HT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees includes director also. Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 May 2024 | 60,000 |  | 60,000
Additions | - |  | -
Disposals | - |  | -
At 30 April 2025 | 60,000 |  | 60,000
Amortisation
At 01 May 2024 | 60,000 |  | 60,000
Charge for year | - |  | -
On disposals | - |  | -
At 30 April 2025 | 60,000 |  | 60,000
Net book values
At 30 April 2025 | - |  | -
At 30 April 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 May 2024 | 3,762 |  | 16,500 |  | 36,097 |  | 3,069 |  | 59,428
Additions | 887 |  | - |  | - |  | - |  | 887
Disposals | - |  | - |  | - |  | - |  | -
At 30 April 2025 | 4,649 |  | 16,500 |  | 36,097 |  | 3,069 |  | 60,315
Depreciation
At 01 May 2024 | 3,202 |  | 13,632 |  | 23,685 |  | 2,676 |  | 43,195
Charge for year | 120 |  | 717 |  | 1,862 |  | 98 |  | 2,797
On disposals | - |  | - |  | - |  | - |  | -
At 30 April 2025 | 3,322 |  | 14,349 |  | 25,547 |  | 2,774 |  | 45,992
Net book values
Closing balance as at 30 April 2025 | 1,327 |  | 2,151 |  | 10,550 |  | 295 |  | 14,323
Opening balance as at 01 May 2024 | 560 |  | 2,868 |  | 12,412 |  | 393 |  | 16,233
5. | Share Capital Authorised 3 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
3 Class A shares of £1.00 each | 3 |  | 3
| 3 |  | 3
2