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Company registration number: NI021288
Capper (Fuels) Limited
Trading as CAPPER (FUELS) LIMITED
Unaudited financial statements
30 June 2025
Capper (Fuels) Limited
Contents
Directors and other information
Directors report
Accountants report
Statement of financial position
Notes to the financial statements
Capper (Fuels) Limited
Directors and other information

| Directors | Mr William Robert Capper |
| Company number | NI021288 |
| Registered office | 124 Tamnamore Road |
|  | Dungannon |
|  | Tyrone |
|  | BT71 6MW |
| Business address | 124 Tamnamore Road |
|  | Dungannon |
|  | Tyrone |
|  | BT71 6HW |
| Accountants | Corr & Corr |
|  | 2nd Floor, The Cornmill |
|  | Lineside, Coalisland |
|  | Dungannon |
|  | Tyrone |
|  | BT71 4LP |

Capper (Fuels) Limited
Directors report
Year ended 30 June 2025
The directors present their report and the unaudited financial statements of the company for the year ended 30 June 2025.
The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year and preceding financial year. It is anticipated that the company will remain dormant for the foreseeable future.
Directors
The directors who served the company during the year were as follows:

Mr William Robert Capper |  |  |  |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 17 February 2026 and signed on behalf of the board by:
Mr William Robert Capper
Director
Capper (Fuels) Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Capper (Fuels) Limited
Year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Capper (Fuels) Limited for the year ended 30 June 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.
This report is made solely to the board of directors of Capper (Fuels) Limited, as a body, in accordance with the terms of our engagement letter dated 1 July 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Capper (Fuels) Limited and state those matters that we have agreed to state to the board of directors of Capper (Fuels) Limited as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Capper (Fuels) Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Capper (Fuels) Limited 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 Capper (Fuels) Limited. You consider that Capper (Fuels) Limited 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 Capper (Fuels) Limited. 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.
Corr & Corr
Chartered Accountants & Registered Auditors
2nd Floor, The Cornmill
Lineside, Coalisland
Dungannon
Tyrone
BT71 4LP
17 February 2026
Capper (Fuels) Limited
Statement of financial position
30 June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Called up share capital |  | 4 |  |  | 1,000 |  |  |  | 1,000
Share premium account |  |  |  |  | 19,100 |  |  |  | 19,100
Profit and loss account |  |  |  |  | ( 20,100) |  |  |  | ( 20,100)

The company did not trade during the current year or prior year and has not made either a profit or loss.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the board of directors and authorised for issue on 17 February 2026 , and are signed on behalf of the board by:
Mr William Robert Capper
Director
Company registration number: NI021288
Capper (Fuels) Limited
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 124 Tamnamore Road, Dungannon, Tyrone, BT71 6MW.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the FRS 105: The Financial Reporting Standard Applicable to the Micro-entities regime.The company transitioned from previously extant UK GAAP to FRS 105 on 1st July 2014. The policies applied under the company's previous accounting framework are not materially different to FRS105 and have not impacted on the equity or profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes 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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond 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. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
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. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. 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.
Ultimate parent undertaking and controlling party
The company's ultimate parent undertaking is Robert Capper Holdings Limited (NI615679), a company incorporated in Northern Ireland.
4. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary Shares shares of £ 1.00 each |  | 1,000 |  | 1,000 |  | 1,000 |  | 1,000
|  |  | _______ |  | _______ |  | _______ |  | _______