New Brighton Fuels Limited

New Brighton Fuels Limited
Statement of Financial Position
As at 30 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	4,517	6,028
Investments	4	1,176	1,176
		5,693	7,204
Current assets
Stocks	5	35,500	39,204
Debtors	6	48,912	56,212
Cash at bank and in hand		(1,775)	1,554
		82,637	96,970
Creditors: amount falling due within one year	7	(58,398)	(69,403)
Net current assets		24,239	27,567

Total assets less current liabilities		29,932	34,771
Creditors: amount falling due after more than one year	8	(29,657)	(33,433)
Net assets		275	1,338

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		175	1,238
Shareholders' funds		275	1,338

For the year ended 30 August 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 28 May 2026 and were signed by:

-------------------------------
R D Woods
Director

New Brighton Fuels Limited
Notes to the Financial Statements
For the year ended 30 August 2025

General Information

New Brighton Fuels Limited is a private company, limited by shares, registered in England and Wales, registration number 08180921, registration address 241 Seabank Road, Wallasey, Wirral, CH45 1HE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

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

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 31 August 2024	12,975	7,736	3,225	23,936
Additions	-	-	-	-
Disposals	-	-	-	-
At 30 August 2025	12,975	7,736	3,225	23,936
Depreciation
At 31 August 2024	9,040	5,783	3,085	17,908
Charge for year	984	390	137	1,511
On disposals	-	-	-	-
At 30 August 2025	10,024	6,173	3,222	19,419
Net book values
Closing balance as at 30 August 2025	2,951	1,563	3	4,517
Opening balance as at 31 August 2024	3,935	1,953	140	6,028

Investments

Cost	Other investments other than loans	Total
	£	£
At 31 August 2024	1,176	1,176
Additions	-	-
Disposals	-	-
At 30 August 2025	1,176	1,176

Stocks

	2025 £		2024 £
Stocks	35,500		39,204
	35,500		39,204

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	5,579	5,706
Other Debtors	9,315	9,315
Directors' Current Accounts	32,576	39,835
VAT	1,442	1,356
	48,912	56,212

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	33,694	36,007
Bank Loans & Overdrafts	6,484	6,484
Corporation Tax	4,405	5,223
PAYE & Social Security	1,294	3,674
Accrued Expenses	0	5,112
Other Creditors	11,833	12,794
Wages & Salaries Control Account	688	0
Pensions Control Account	0	109
	58,398	69,403

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	29,657		33,433
	29,657		33,433

Security

Bank Loans & Overdrafts comprise of a Bounce Back Loan.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

10.	Director’s loan

Loans to Directors

As at the 30 August 2025 the director, R Woods, owed the company £29,245 (2024 - £39,835). This advance is made up of various and numerous transactions. The loan is unsecured, interest free with no formal repayment schedule.

Registered Number: 08180921
England and Wales
NEW BRIGHTON FUELS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 31 August 2024 End date: 30 August 2025