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Registered Number: 08180921
England and Wales

 

 

 

NEW BRIGHTON FUELS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 31 August 2023

End date: 30 August 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 6,028    6,849 
Investments 4 1,176    1,176 
7,204    8,025 
Current assets      
Stocks 5 39,204    33,082 
Debtors 6 56,212    44,057 
Cash at bank and in hand 1,554    11,051 
96,970    88,190 
Creditors: amount falling due within one year 7 (69,403)   (58,428)
Net current assets 27,567    29,762 
 
Total assets less current liabilities 34,771    37,787 
Creditors: amount falling due after more than one year 8 (33,433)   (37,018)
Net assets 1,338    769 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 1,238    669 
Shareholders' funds 1,338    769 
 


For the year ended 30 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 financial statements were approved by the director on 23 May 2025 and were signed by:


-------------------------------
R D Woods
Director
1
General Information
New Brighton Fuels Limited is a private company, limited by shares, registered in England and Wales, registration number 08180921, registration address 241 Seabank Road, Wallasey, Wirral, CH45 1HE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation for the year comprises current 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 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.
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:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
2.

Average number of employees


Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 31 August 2023 12,975    6,041    3,225    22,241 
Additions   1,695      1,695 
Disposals      
At 30 August 2024 12,975    7,736    3,225    23,936 
Depreciation
At 31 August 2023 7,729    5,365    2,298    15,392 
Charge for year 1,311    418    787    2,516 
On disposals      
At 30 August 2024 9,040    5,783    3,085    17,908 
Net book values
Closing balance as at 30 August 2024 3,935    1,953    140    6,028 
Opening balance as at 31 August 2023 5,246    676    927    6,849 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 31 August 2023 1,176    1,176 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 August 2024 1,176    1,176 

5.

Stocks

2024
£
  2023
£
Stocks 39,204    33,082 
39,204    33,082 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 5,707    5,432 
Other Debtors 9,315    9,315 
Directors' Current Accounts 39,835    28,244 
VAT 1,355    1,066 
56,212    44,057 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 36,007    30,179 
Bank Loans & Overdrafts 6,484    4,136 
Corporation Tax 5,223    9,877 
PAYE & Social Security 3,674    1,302 
Accrued Expenses 5,112   
Other Creditors 12,794    12,735 
Pensions Control Account 109    199 
69,403    58,428 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 33,433    37,018 
33,433    37,018 
Security

Bank Loans & Overdrafts comprise of a Bounce Back Loan.


9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

10.

Director’s loan

Loans to Directors

As at the 30 August 2024 the director, R Woods, owed the company £39,835 (2023 - £28,244). This advance is made up of various and numerous transactions. The loan is unsecured, interest free with no formal repayment schedule.

2