Company No: 08559705 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.10.2025		31.10.2024
		£		£
Fixed assets
Tangible assets	3	7,530		4,626
		7,530		4,626
Current assets
Stocks		6,498		11,000
Debtors	4	21,548		15,696
Cash at bank and in hand		6,255		13,090
		34,301		39,786
Creditors: amounts falling due within one year	5	( 10,964)		( 15,482)
Net current assets		23,337		24,304
Total assets less current liabilities		30,867		28,930
Net assets		30,867		28,930
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		30,767		28,830
Total shareholders' funds		30,867		28,930

For the financial year ending 31 October 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Red Eagle Fuel Supplies Ltd (registered number: 08559705) were approved and authorised for issue by the Director on 22 May 2026. They were signed on its behalf by:

S A M Stacey Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Red Eagle Fuel Supplies Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5 Willis Way, Fleets Industrial Estate, Poole, BH15 3SS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Plant and machinery	20 % reducing balance
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	Year ended 31.10.2025		Period from 01.08.2023 to 31.10.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Office equipment		Total
	£		£		£		£
Cost
At 01 November 2024	6,364		11,401		3,389		21,154
Additions	0		4,000		589		4,589
At 31 October 2025	6,364		15,401		3,978		25,743
Accumulated depreciation
At 01 November 2024	4,616		8,774		3,138		16,528
Charge for the financial year	636		859		190		1,685
At 31 October 2025	5,252		9,633		3,328		18,213
Net book value
At 31 October 2025	1,112		5,768		650		7,530
At 31 October 2024	1,748		2,627		251		4,626

4. Debtors

	31.10.2025		31.10.2024
	£		£
Trade debtors	6,218		1,895
Other debtors	15,330		13,801
	21,548		15,696

5. Creditors: amounts falling due within one year

	31.10.2025		31.10.2024
	£		£
Trade creditors	4,177		11,839
Other taxation and social security	284		0
Other creditors	6,503		3,643
	10,964		15,482

6. Called-up share capital

	31.10.2025		31.10.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Financial commitments

Commitments

Capital commitments are as follows:

	31.10.2025		31.10.2024
	£		£
Contracted for but not provided for:
Finance leases entered into	6,250		6,250