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REGISTERED NUMBER: NI032932 (Northern Ireland)















MCLEAN FUELS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025





Cooper Parry Advisory Limited
Unit 7 Dyehouse
Linen Green
Dungannon
Co. Tyrone
BT71 7HB








MCLEAN FUELS LIMITED (REGISTERED NUMBER: NI032932)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MCLEAN FUELS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: John Maurice McLean
Karla McLean
Ryan McLean
Peter McLean
Joanna McLean
Ramona McLean





REGISTERED OFFICE: 19a Market Street
Magherafelt
BT45 6EE





REGISTERED NUMBER: NI032932 (Northern Ireland)





ACCOUNTANTS: Cooper Parry Advisory Limited
Unit 7 Dyehouse
Linen Green
Dungannon
Co. Tyrone
BT71 7HB
Page 1
MCLEAN FUELS LIMITED (REGISTERED NUMBER: NI032932)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2025

2025 2024
Notes £    £   
NON-CURRENT ASSETS
Intangible assets 5 12,425 -
Tangible assets 6 601,264 637,470
613,689 637,470

CURRENT ASSETS
Stocks 95,036 177,301
Receivables: amounts falling due within one
year
7
210,923
351,688
Cash at bank and in hand 1,638,757 1,840,918
1,944,716 2,369,907
PAYABLES
Amounts falling due within one year 8 (1,808,482 ) (2,169,213 )
NET CURRENT ASSETS 136,234 200,694
TOTAL ASSETS LESS CURRENT
LIABILITIES
749,923
838,164

PROVISIONS FOR LIABILITIES (57,140 ) (66,304 )
NET ASSETS 692,783 771,860

CAPITAL AND RESERVES
Called up share capital 707 707
Capital redemption reserve (1,001,520 ) (1,001,520 )
Retained earnings 1,693,596 1,772,673
692,783 771,860

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The notes form part of these financial statements

Page 2
MCLEAN FUELS LIMITED (REGISTERED NUMBER: NI032932)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 2025


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:





Peter McLean - Director


The notes form part of these financial statements

Page 3
MCLEAN FUELS LIMITED (REGISTERED NUMBER: NI032932)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

McLean Fuels Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% reducing balance
Fixtures and fittings - 20% reducing balance
Motor vehicles - 25% reducing balance

Inventories
Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Taxation
Taxation for the year comprises current and deferred 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Page 4
MCLEAN FUELS LIMITED (REGISTERED NUMBER: NI032932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash flow statement
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 14 ) .

5. INTANGIBLE FIXED ASSETS
Development
Goodwill costs Totals
£    £    £   
COST
At 1 October 2024 100,000 - 100,000
Additions - 12,425 12,425
At 30 September 2025 100,000 12,425 112,425
AMORTISATION
At 1 October 2024
and 30 September 2025 100,000 - 100,000
NET BOOK VALUE
At 30 September 2025 - 12,425 12,425
At 30 September 2024 - - -

Page 5
MCLEAN FUELS LIMITED (REGISTERED NUMBER: NI032932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2024 372,705 204,802 135,687
Additions - 11,350 4,667
At 30 September 2025 372,705 216,152 140,354
DEPRECIATION
At 1 October 2024 - 124,647 129,622
Charge for year - 16,809 1,527
At 30 September 2025 - 141,456 131,149
NET BOOK VALUE
At 30 September 2025 372,705 74,696 9,205
At 30 September 2024 372,705 80,155 6,065

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2024 820,619 2,558 1,536,371
Additions - 13,808 29,825
At 30 September 2025 820,619 16,366 1,566,196
DEPRECIATION
At 1 October 2024 643,936 696 898,901
Charge for year 44,171 3,524 66,031
At 30 September 2025 688,107 4,220 964,932
NET BOOK VALUE
At 30 September 2025 132,512 12,146 601,264
At 30 September 2024 176,683 1,862 637,470

7. RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 131,830 244,235
Other debtors 79,093 107,453
210,923 351,688

Page 6
MCLEAN FUELS LIMITED (REGISTERED NUMBER: NI032932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade payables 423,767 664,359
Taxation and social security 26,629 40,598
Other payables 1,358,086 1,464,256
1,808,482 2,169,213

Page 7