Company Registration No. 02941742 (England and Wales)
TIMEPLAN FUEL SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2025
31 August 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
TIMEPLAN FUEL SOLUTIONS LIMITED
COMPANY INFORMATION
Directors
Mrs A L Whittaker
Mr M J Whittaker
Company number
02941742
Registered office
Unit 4 Petre Court
Clayton Business Park
Clayton-Le-Moors
Accrington
Lancashire
BB5 5HY
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
TIMEPLAN FUEL SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
TIMEPLAN FUEL SOLUTIONS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
87,563
80,623
Debtors
4
71,836
221,223
Cash at bank and in hand
797,433
631,444
956,832
933,290
Creditors: amounts falling due within one year
5
(628,248)
(611,494)
Net current assets
328,584
321,796
Creditors: amounts falling due after more than one year
6
(6,073)
(4,624)
Net assets
322,511
317,172
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
322,510
317,171
Total equity
322,511
317,172

The notes on pages 2 to 5 form part of these financial statements.

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 December 2025 and are signed on its behalf by:
Mrs A L Whittaker
Director
Company registration number 02941742 (England and Wales)
TIMEPLAN FUEL SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Timeplan Fuel Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 4 Petre Court, Clayton Business Park, Clayton-Le-Moors, Accrington, Lancashire, BB5 5HY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for goods and services, net of value added tax and trade discounts.

A mounts received in advance in respect of maintenance contracts and software licences are recognised as a liability.

T urnover relating to maintenance contracts is recognised when the right to the consideration occurs over the period of the contract.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised.

1.4
Intangible fixed assets other than goodwill

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences have been fully amortised.

1.5
Stocks

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

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

TIMEPLAN FUEL SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
103,500
75,000
178,500
Amortisation and impairment
At 1 September 2024 and 31 August 2025
103,500
75,000
178,500
Carrying amount
At 31 August 2025
-
0
-
0
-
0
At 31 August 2024
-
0
-
0
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
68,661
219,980
Other debtors
3,175
1,243
71,836
221,223
TIMEPLAN FUEL SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
23,098
152,849
Amounts owed to group undertakings
191,000
-
0
Taxation and social security
78,608
88,736
Other creditors
335,542
369,909
628,248
611,494
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
6,073
4,624
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
TIMEPLAN FUEL SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
8
Related party transactions

At the year end, the company owed £191,000 (2024: £0) to its immediate parent company.

Th is loan is interest free and there are no fixed repayment terms.

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