NTS FUEL LTD

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5
Statement of Changes in Equity	6
Notes to the Financial Statements	7—9

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NTS FUEL LTD

Company No. 11911027

Director's Report For The Year Ended 31 March 2025

Director's Report

The director presents his report and the financial statements for the year ended 31 March 2025.

Principal Activity

The company's principal activity continues to be that of retail sale of automotive fuel in specialised stores

Directors

The director who held office during the year were as follows:

Mr Thayaparan Nalliah

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Thayaparan Nalliah

Director

11/08/2025

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NTS FUEL LTD

Accountant's Report

For The Year Ended 31 March 2025

Accountant's Report

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NTS FUEL LTD for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the director of NTS FUEL LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NTS FUEL LTD and state those matters that we have agreed to state to the director of NTS FUEL LTD in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that NTS FUEL LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of NTS FUEL LTD . You consider that NTS FUEL LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of NTS FUEL LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rajaratnam Kalaiyalahan

11/08/2025

KS & CO ACCOUNTANTS

177 Hook Road

Surbiton

Surrey

KT6 5AR

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NTS FUEL LTD

Profit and Loss Account

For The Year Ended 31 March 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		3,734,922	3,501,114
Cost of sales		(3,386,618 )	(3,166,613 )

GROSS PROFIT		348,304	334,501

Administrative expenses		(100,545 )	(82,962 )
Other operating income		72,475	75,163

OPERATING PROFIT		320,234	326,702
Interest payable and similar charges		(85,998 )	(93,612 )

PROFIT BEFORE TAXATION		234,236	233,090
Tax on Profit		(62,783 )	(59,033 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		171,453	174,057

The notes on pages 7 to 9 form part of these financial statements.

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NTS FUEL LTD

Balance Sheet

As At 31 March 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		112,000		120,000
Tangible Assets	5		1,055,573		1,064,469

			1,167,573		1,184,469
CURRENT ASSETS
Stocks	6	53,608		60,177
Debtors	7	966,025		1,001,681
Cash at bank and in hand		151,971		428,050

		1,171,604		1,489,908
Creditors: Amounts Falling Due Within One Year	8	(243,610 )		(393,584 )

NET CURRENT ASSETS (LIABILITIES)			927,994		1,096,324

TOTAL ASSETS LESS CURRENT LIABILITIES			2,095,567		2,280,793

Creditors: Amounts Falling Due After More Than One Year	9		(1,161,796 )		(1,518,475 )

NET ASSETS			933,771		762,318

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			933,671		762,218

SHAREHOLDERS' FUNDS			933,771		762,318

For the year ending 31 March 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Thayaparan Nalliah

Director

11/08/2025

The notes on pages 7 to 9 form part of these financial statements.

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NTS FUEL LTD

Statement of Changes in Equity

For The Year Ended 31 March 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	100	588,161	588,261
Profit for the year and total comprehensive income	-	174,057	174,057

As at 31 March 2024 and 1 April 2024	100	762,218	762,318


Profit for the year and total comprehensive income	-	171,453	171,453

As at 31 March 2025	100	933,671	933,771

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NTS FUEL LTD

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

NTS FUEL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11911027 . The registered office is 57 Blakes Avenue, New Malden, Surrey, KT3 6RF.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. 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:

Freehold	N/A
Plant & Machinery	20%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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NTS FUEL LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

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

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	160,000

As at 31 March 2025	160,000

Amortisation
As at 1 April 2024	40,000
Provided during the period	8,000

As at 31 March 2025	48,000

Net Book Value
As at 31 March 2025	112,000

As at 1 April 2024	120,000

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2024	1,019,991	123,857	1,143,848

As at 31 March 2025	1,019,991	123,857	1,143,848

Depreciation
As at 1 April 2024	-	79,379	79,379
Provided during the period	-	8,896	8,896

As at 31 March 2025	-	88,275	88,275

Net Book Value
As at 31 March 2025	1,019,991	35,582	1,055,573

As at 1 April 2024	1,019,991	44,478	1,064,469

6. Stocks

	2025	2024
	£	£
Finished goods	53,608	60,177

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NTS FUEL LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	28,763	70,544
Due after more than one year
Amounts owed by other participating interests	937,262	931,137

	966,025	1,001,681

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	159,553	302,033
Corporation tax	62,783	59,033
VAT	11,274	17,518
Operator deposit	10,000	10,000
Amounts owed to related parties	-	5,000

	243,610	393,584

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,161,796	1,265,743
Directors loan account	-	210,000
Amounts owed to related parties	-	42,732

	1,161,796	1,518,475

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Director	Mr Thayaparan Nalliah

Company Number	11911027

Registered Office	57 Blakes Avenue
	New Malden
	Surrey
	KT3 6RF

Accountants	KS & CO ACCOUNTANTS
	177 Hook Road
	Surbiton
	Surrey
	KT6 5AR