Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-10-01 false The principal activity of the company continued to be as trade association to the liquid fuel distribution industry.5 5 false true false 03439922 2024-10-01 2025-09-30 03439922 2023-10-01 2024-09-30 03439922 2025-09-30 03439922 2024-09-30 03439922 c:Director2 2024-10-01 2025-09-30 03439922 d:FurnitureFittings 2024-10-01 2025-09-30 03439922 d:FurnitureFittings 2025-09-30 03439922 d:FurnitureFittings 2024-09-30 03439922 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03439922 d:ComputerEquipment 2024-10-01 2025-09-30 03439922 d:ComputerEquipment 2025-09-30 03439922 d:ComputerEquipment 2024-09-30 03439922 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03439922 d:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 03439922 d:OtherPropertyPlantEquipment 2025-09-30 03439922 d:OtherPropertyPlantEquipment 2024-09-30 03439922 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03439922 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03439922 d:CurrentFinancialInstruments 2025-09-30 03439922 d:CurrentFinancialInstruments 2024-09-30 03439922 d:Non-currentFinancialInstruments 2025-09-30 03439922 d:Non-currentFinancialInstruments 2024-09-30 03439922 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 03439922 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 03439922 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 03439922 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 03439922 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-09-30 03439922 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 03439922 d:RetainedEarningsAccumulatedLosses 2025-09-30 03439922 d:RetainedEarningsAccumulatedLosses 2024-09-30 03439922 c:FRS102 2024-10-01 2025-09-30 03439922 c:OtherReportingRegime 2024-10-01 2025-09-30 03439922 c:FullAccounts 2024-10-01 2025-09-30 03439922 c:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 03439922 2 2024-10-01 2025-09-30 03439922 5 2024-10-01 2025-09-30 03439922 7 2024-10-01 2025-09-30 03439922 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 03439922 UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) INDEPENDENT CHARTERED ACCOUNTANTS' REVIEW REPORT TO THE DIRECTORS OF UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025 We have reviewed the financial statements of UK & Ireland Fuel Distributors Association Limited for the year ended 30 September 2025, which comprise the Balance sheet and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). Directors' Responsibility for the Financial Statements As explained more fully in the Directors' responsibilities statement set out on , the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. Accountants' Responsibility Our objective is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF 'Assurance review engagements on historical financial statements'. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Generally Accepted Accounting Practice. ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics. Scope of the Assurance Review A review of the financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed procedures, primarily consisting of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK). Accordingly, we do not express an audit opinion on these financial statements. Conclusion Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared: ∙so as to give a true and fair view of the state of the Company's affairs as at 30 September 2025, and of its loss for the year then ended; ∙in accordance with United Kingdom Generally Accepted Accounting Practice and ∙in accordance with the requirements of the Companies Act 2006. Use of our report This report is made solely to the Company's directors, as a body, in accordance with the terms of our engagement letter dated 20 October 2025. Our review work has been undertaken so that we might state to the Company's directors those matters that we have agreed to state to them in a reviewer's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors, as a body, for our review work, for this report or the conclusions we have formed. Page 1
UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) INDEPENDENT CHARTERED ACCOUNTANTS' REVIEW REPORT TO THE DIRECTORS OF UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 WR Partners Chartered Accountants 3 Royal Court Nortwhich Cheshire CW9 7UT 5 May 2026 Page 2
UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) REGISTERED NUMBER: 03439922 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,546 |  | 5,541
|  |  | 4,546 |  | 5,541
Current assets |  |  |  |  |
Debtors | 5 | 40,661 |  | 34,809 |
Cash at bank and in hand | 6 | 434,547 |  | 513,728 |
|  | 475,208 |  | 548,537 |
Creditors: amounts falling due within one year | 7 | (93,265) |  | (56,310) |
Net current assets |  |  | 381,943 |  | 492,227
Total assets less current liabilities |  |  | 386,489 |  | 497,768
Creditors: amounts falling due after more than one year | 8 |  | (5,285) |  | (15,661)
Net assets |  |  | 381,204 |  | 482,107
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 381,204 |  | 482,107
|  |  | 381,204 |  | 482,107
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 April 2026. Page 3
UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) REGISTERED NUMBER: 03439922 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
N M Gratton
Director
The notes on pages 5 to 10 form part of these financial statements. Page 4
UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
UK & Ireland Fuel Distributors Association Ltd is a private company limited by guarentee incorporated in England and Wales. The registered office is 3 Royal Court, Northwich, Chehsire, CW9 7UT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Foreign Exchange
Functional and presentation currency The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; Page 5
UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue (continued)
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Leases
Rentals paid under operating leases, including any lease incentives recieved, are charged to profit or loss on a straight-line basis over the lease term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
| 2.5 | Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demnstrably committed to terminate the employment of an employee or to provide termination benefits.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 6
UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 10% | Straight Line
|  |  |  | Computer equipment | - | 33% | Straight Line
|  |  |  | Exhibition stands | - | 25% | Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
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UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Exhibition stand | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 524 | 47,951 | 25,485 | 73,960
| Additions | - | 1,028 | - | 1,028
| Disposals | (262) | (39,806) | - | (40,068)
| At 30 September 2025 | 262 | 9,173 | 25,485 | 34,920
| Depreciation |  |  |  |
| At 1 October 2024 | 524 | 42,410 | 25,485 | 68,419
| Charge for the year on owned assets | - | 2,023 | - | 2,023
| Disposals | (262) | (39,806) | - | (40,068)
| At 30 September 2025 | 262 | 4,627 | 25,485 | 30,374
| Net book value |  |  |  |
| At 30 September 2025 | - | 4,546 | - | 4,546
| At 30 September 2024 | - | 5,541 | - | 5,541
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 28,255 | 19,171
| Other debtors | 185 | 3,712
| Prepayments and accrued income | 12,221 | 11,926
|  | 40,661 | 34,809
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UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 434,547 | 513,728
|  | 434,547 | 513,728
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,376 | 10,119
| Trade creditors | 20,898 | 25,583
| Other taxation and social security | 12,749 | 7,813
| Other creditors | 2,446 | 3,125
| Accruals and deferred income | 46,796 | 9,670
|  | 93,265 | 56,310
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,285 | 15,661
|  | 5,285 | 15,661
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UK & IRELAND FUEL DISTRIBUTORS ASSOCIATION LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,376 | 10,119
|  | 10,376 | 10,119
| Amounts falling due 1-2 years |  |
| Bank loans | 5,285 | 15,661
|  | 5,285 | 15,661
|  | 15,661 | 25,780
10. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation. 11.Members' Liability The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.
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