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REGISTERED NUMBER: 01748979 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A.D. FUEL OILS LIMITED

A.D. FUEL OILS LIMITED (REGISTERED NUMBER: 01748979)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A.D. FUEL OILS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: A Paul
Mrs T G James





SECRETARY: A Paul





REGISTERED OFFICE: Banters Lane
Great Leighs
Essex
CM3 1QX





REGISTERED NUMBER: 01748979 (England and Wales)





ACCOUNTANTS: Barrow LLP
Rae House
Dane Street
Bishops Stortford
Herts
CM23 3BT

A.D. FUEL OILS LIMITED (REGISTERED NUMBER: 01748979)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Tangible assets 5 1,088,198 1,072,361

CURRENT ASSETS
Stocks 86,128 102,613
Debtors 6 558,250 615,332
Cash at bank and in hand 684,758 711,853
1,329,136 1,429,798
CREDITORS
Amounts falling due within one year 7 (713,634 ) (725,806 )
NET CURRENT ASSETS 615,502 703,992
TOTAL ASSETS LESS CURRENT LIABILITIES 1,703,700 1,776,353

CREDITORS
Amounts falling due after more than one year 8 (25,268 ) (64,264 )

PROVISIONS FOR LIABILITIES (161,071 ) (157,112 )
NET ASSETS 1,517,361 1,554,977

CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 11 462,763 462,763
Retained earnings 11 1,054,498 1,092,114
SHAREHOLDERS' FUNDS 1,517,361 1,554,977

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A.D. FUEL OILS LIMITED (REGISTERED NUMBER: 01748979)

BALANCE SHEET - continued
31 MARCH 2025


The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by:





A Paul - Director


A.D. FUEL OILS LIMITED (REGISTERED NUMBER: 01748979)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

A.D. Fuel Oils Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold properties - not provided
Equipment - 33% on cost, 25% on cost, 20% on cost and 10% on cost
Motor vehicles - 20% on cost
Lorries - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred upon normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

A.D. FUEL OILS LIMITED (REGISTERED NUMBER: 01748979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Deferred taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred taxation is measured on a non-discounted basis at the average tax rates that would apply when the timing differences are expected to reverse, based on tax rates and laws that have been enacted by the balance sheet date.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

5. TANGIBLE FIXED ASSETS
Freehold Motor
properties Equipment vehicles Lorries Totals
£    £    £    £    £   
COST OR VALUATION
At 1 April 2024 770,000 216,740 43,829 774,551 1,805,120
Additions - 589 - 97,030 97,619
Disposals - - - (107,415 ) (107,415 )
At 31 March 2025 770,000 217,329 43,829 764,166 1,795,324
DEPRECIATION
At 1 April 2024 - 179,288 3,652 549,819 732,759
Charge for year - 14,996 8,766 58,020 81,782
Eliminated on disposal - - - (107,415 ) (107,415 )
At 31 March 2025 - 194,284 12,418 500,424 707,126
NET BOOK VALUE
At 31 March 2025 770,000 23,045 31,411 263,742 1,088,198
At 31 March 2024 770,000 37,452 40,177 224,732 1,072,361

A.D. FUEL OILS LIMITED (REGISTERED NUMBER: 01748979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 March 2025 is represented by:

Freehold Motor
properties Equipment vehicles Lorries Totals
£    £    £    £    £   
Valuation in 2016 432,984 - - - 432,984
Valuation in 2017 5,000 - - - 5,000
Valuation in 2020 30,000 - - - 30,000
Valuation in 2024 76,300 - - - 76,300
Cost 225,716 217,329 43,829 764,166 1,251,040
770,000 217,329 43,829 764,166 1,795,324

Freehold land and buildings were valued on an open market basis on 31 March 2024 by Kemsley Property Consultants .

It was considered by the directors that the freehold properties had changed little in value since the previous balance sheet date.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Lorries
£   
COST OR VALUATION
At 1 April 2024
and 31 March 2025 254,266
DEPRECIATION
At 1 April 2024 141,134
Charge for year 50,853
At 31 March 2025 191,987
NET BOOK VALUE
At 31 March 2025 62,279
At 31 March 2024 113,132

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 93,418 102,482
Other debtors 464,832 512,850
558,250 615,332

A.D. FUEL OILS LIMITED (REGISTERED NUMBER: 01748979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 37,890 45,031
Trade creditors 614,476 548,804
Taxation and social security 25,067 12,508
Other creditors 36,201 119,463
713,634 725,806

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 25,268 64,264

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Hire purchase contracts 63,158 109,295

The hire purchase liabilities are secured by the related assets.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary £1 100 100

11. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 April 2024 1,092,114 462,763 1,554,877
Profit for the year 88,384 88,384
Dividends (126,000 ) (126,000 )
At 31 March 2025 1,054,498 462,763 1,517,261

A.D. FUEL OILS LIMITED (REGISTERED NUMBER: 01748979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
A Paul
Balance outstanding at start of year 350,000 350,000
Amounts repaid (50,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 300,000 350,000