Colbert Trading (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06836550

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		20,543		13,196

			20,543		13,196
CURRENT ASSETS
Debtors	6	8,837		133,002
Cash at bank and in hand		134,826		65,917

		143,663		198,919
Creditors: Amounts Falling Due Within One Year	7	(1,621 )		(1,979 )

NET CURRENT ASSETS (LIABILITIES)			142,042		196,940

TOTAL ASSETS LESS CURRENT LIABILITIES			162,585		210,136

NET ASSETS			162,585		210,136

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			162,485		210,036

SHAREHOLDERS' FUNDS			162,585		210,136

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Colbert Trading (UK) Limited

Balance Sheet (continued)

As At 31 December 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr I C Van Hulle

Director

6th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Colbert Trading (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06836550 . The registered office is Flat 127, Stafford Court, High Street Kensington, London, W8 7DR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Computer Equipment	33% straight line

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Colbert Trading (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	3,295	1,355	4,650

As at 31 December 2025	3,295	1,355	4,650

Depreciation
As at 1 January 2025	3,295	1,355	4,650

As at 31 December 2025	3,295	1,355	4,650

Net Book Value
As at 31 December 2025	-	-	-

As at 1 January 2025	-	-	-

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	13,196
Revaluations	7,347

As at 31 December 2025	20,543

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	20,543

As at 1 January 2025	13,196

	Other investments
	£
Valuation in 2017	289
Valuation in 2018	(1,627)
Valuation in 2019	1,030

...CONTINUED

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Colbert Trading (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Valuation in 2020	1,260
Valuation in 2021	(232)
Valuation in 2022	1,040
Valuation in 2023	714
Valuation in 2024	2,911
Valuation in 2025	7,348
Cost	7,811
	20,543

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	8,837	133,002

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,610	1,701
Taxation and social security	11	278

	1,621	1,979

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Ian Van Hulle	133,002	8,989	133,002	-	8,989

The above loan is unsecured and interest is charged at the official rate of interest.

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