Company registration number 11061319 (England and Wales)
CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
COMPANY INFORMATION
- 1 -
Director
Mr C Constable
Company number
11061319
Registered office
66 London Road
Colchester
Essex
England
CO3 4DF
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
12,708
17,320
Current assets
Stocks
4,291
4,542
Debtors
5
10,996
11,924
Cash at bank and in hand
84,727
81,713
100,014
98,179
Creditors: amounts falling due within one year
6
(26,188)
(24,787)
Net current assets
73,826
73,392
Total assets less current liabilities
86,534
90,712
Provisions for liabilities
(2,415)
(3,291)
Net assets
84,119
87,421
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
84,118
87,420
Total equity
84,119
87,421
CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 April 2026
Mr C Constable
Director
Company registration number 11061319 (England and Wales)
CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Constable's Automotive Repair Specialist Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 66 London Road, Colchester, Essex, England, CO3 4DF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
At varying rates on cost
Fixtures and fittings
At varying rates on cost
Computers
At varying rates on cost
Motor vehicles
At varying rates on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
26,758
3,589
2,874
6,667
39,888
Additions
326
-
0
371
-
0
697
Disposals
(383)
-
0
(929)
-
0
(1,312)
At 31 December 2025
26,701
3,589
2,316
6,667
39,273
Depreciation and impairment
At 1 January 2025
14,229
2,218
2,286
3,835
22,568
Depreciation charged in the year
2,954
454
424
1,332
5,164
Eliminated in respect of disposals
(383)
-
0
(784)
-
0
(1,167)
At 31 December 2025
16,800
2,672
1,926
5,167
26,565
Carrying amount
At 31 December 2025
9,901
917
390
1,500
12,708
At 31 December 2024
12,529
1,371
588
2,832
17,320
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,400
3,076
Other debtors
8,596
8,848
10,996
11,924
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,340
6,992
Corporation tax
3,093
870
Other taxation and social security
11,724
10,709
Other creditors
6,031
6,216
26,188
24,787
CONSTABLE'S AUTOMOTIVE REPAIR SPECIALIST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
7
Operating lease commitments
Lessee

The company has entered into a lease on the property for a period of 10 years from 1 January 2023. The rent payable is £19,000 (2024 : £19,000) per annum for the period of the lease.

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