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Registration number: 06418603

Premier Fuels Group Limited Directors' Report and Unaudited Financial Statements for the Year Ended 30 November 2025

Premier Fuels Group Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Premier Fuels Group Limited

Company Information

Chairman | G N Lawton

Director | C Lawton

Company secretary | Mrs M Lawton

Registered office | C/O Howsons Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Accountants | Howsons Chartered AccountantsWinton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Premier Fuels Group Limited

(Registration number: 06418603)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 10 | 10
Current assets |  |  |
Debtors | 5 | 361 | 361
Net assets |  | 371 | 371
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Share premium reserve |  | 2,675 | 2,675
Retained earnings |  | (2,306) | (2,306)
Shareholders' funds |  | 371 | 371

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 March 2026

......................................... G N Lawton Chairman

Premier Fuels Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. These financial statements show the results for the individual entity only.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Premier Fuels Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.
Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.
Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3 | Staff numbers

The average number of persons employed by the company (excluding the director) during the year, was 0 (2024 - 0).

Premier Fuels Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 10 | 10

Subsidiaries | £
Cost or valuation
At 1 December 2024 and at 30 November 2025 | 10
Carrying amount
At 30 November 2025 | 10
At 30 November 2024 | 10

5 | Debtors

| 2025 £ | 2024 £
Amounts owed by related parties | 361 | 361

6 | Share capital

In 2020, share options were exercised under the Enterprise Management Incentive scheme over 5 C ordinary shares of 1 pence each at the option price of £5.35 per share. These shares were purchased by the company for £1,457.40 per share. The final 2 options lapsed on 17th December 2024 therefore at 30th November 2025, no options were outstanding under the scheme (2024:2).