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Registration number: 06425597

Premier Fuels & Lubricants (Online) Limited Directors' Report and Unaudited Financial Statements for the Year Ended 30 November 2025

Premier Fuels & Lubricants (Online) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Premier Fuels & Lubricants (Online) Limited

Company Information

Directors | G N Lawton C Lawton

Company secretary | Mrs S J 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 & Lubricants (Online) Limited

(Registration number: 06425597)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 11,578 | 14,472
Current assets |  |  |
Debtors | 6 | 161,500 | 168,687
Cash at bank and in hand |  | 603,140 | 517,539
|  | 764,640 | 686,226
Creditors: Amounts falling due within one year | 7 | (84,628) | (85,569)
Net current assets |  | 680,012 | 600,657
Total assets less current liabilities |  | 691,590 | 615,129
Provisions for liabilities |  | (1,970) | (2,460)
Net assets |  | 689,620 | 612,669
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 689,618 | 612,667
Shareholders' funds |  | 689,620 | 612,669

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Premier Fuels & Lubricants (Online) Limited

(Registration number: 06425597)
Balance Sheet as at 30 November 2025

Approved and authorised by the Board on 17 March 2026 and signed on its behalf by:

......................................... G N Lawton Director

Premier Fuels & Lubricants (Online) 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Premier Fuels & Lubricants (Online) Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Website costs | 33.33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Premier Fuels & Lubricants (Online) 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.

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 (including directors) during the year, was 10 (2024 - 8).

Premier Fuels & Lubricants (Online) Limited

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

4 | Intangible assets

| Website costs £ | Total £
Cost or valuation
At 1 December 2024 | 27,288 | 27,288
At 30 November 2025 | 27,288 | 27,288
Amortisation
At 1 December 2024 | 27,288 | 27,288
At 30 November 2025 | 27,288 | 27,288
Carrying amount
At 30 November 2025 | - | -

5 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 December 2024 | 30,957 | 30,957
At 30 November 2025 | 30,957 | 30,957
Depreciation
At 1 December 2024 | 16,485 | 16,485
Charge for the year | 2,894 | 2,894
At 30 November 2025 | 19,379 | 19,379
Carrying amount
At 30 November 2025 | 11,578 | 11,578
At 30 November 2024 | 14,472 | 14,472

Premier Fuels & Lubricants (Online) Limited

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

6 | Debtors

|  | 2025 £ | 2024 £
Trade debtors |  | 24,591 | 24,900
Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 136,909 | 143,787
|  | 161,500 | 168,687

7 | Creditors

|  | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 6,220 | 7,509
Taxation and social security |  | 10,229 | 6,560
Other creditors |  | 68,179 | 71,500
|  | 84,628 | 85,569