The Fuel Group Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 04677878

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,840		14,799

			15,840		14,799
CURRENT ASSETS
Debtors	5	1,957,641		1,970,855
Cash at bank and in hand		34,860		160,482

		1,992,501		2,131,337
Creditors: Amounts Falling Due Within One Year	6	(1,316,573 )		(971,985 )

NET CURRENT ASSETS (LIABILITIES)			675,928		1,159,352

TOTAL ASSETS LESS CURRENT LIABILITIES			691,768		1,174,151

NET ASSETS			691,768		1,174,151

CAPITAL AND RESERVES
Called up share capital	7		96		80
Share premium account			146,041		-
Income Statement			545,631		1,174,071

SHAREHOLDERS' FUNDS			691,768		1,174,151

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The Fuel Group Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr M Esom

Director

16 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Fuel Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04677878 . The registered office is 17 Waterloo Place, Warwick Street, Leamington Spa, Warwickshire, CV32 5LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over the term of the lease
Plant & Machinery	25% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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The Fuel Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Employee Ownership Trust

On the 13th January 2026, the company was acquired by Fuel Group EOT Limited, CRN 16847530 as trustee of Fuel Group Employee Ownership Trust, which now holds all shares in the company.

The EOT acquired the shares from the former shareholders for total consideration of £4,168,200.

The consideration comprised:

Initial cash consideration of £660,000;

Deferred consideration of £3,508,200 payable by the EOT to the former shareholders over time.

The company funded the initial consideration by making contributions to the EOT. These contributions have been treated as distributions from reserves.

The deferred consideration is payable by the EOT and is not a liability of the company.

The company made additional contributions for the cost of the stamp duty which is also recognised as a distribution from reserves.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 18)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	273,141	77,655	146,043	401,740	898,579
Additions	-	-	4,962	6,074	11,036

As at 31 March 2026	273,141	77,655	151,005	407,814	909,615

Depreciation
As at 1 April 2025	267,322	76,418	140,475	399,565	883,780
Provided during the period	2,788	978	3,246	2,983	9,995

As at 31 March 2026	270,110	77,396	143,721	402,548	893,775

Net Book Value
As at 31 March 2026	3,031	259	7,284	5,266	15,840

As at 1 April 2025	5,819	1,237	5,568	2,175	14,799

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,681,156	1,814,203
Other debtors	276,485	156,652

	1,957,641	1,970,855

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The Fuel Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	400,210	538,839
Bank loans and overdrafts	485,881	18,358
Other loans	23,250	28,250
Amounts owed to group undertakings	1,000	1,000
Other creditors	139,901	180,127
Taxation and social security	266,331	205,411

	1,316,573	971,985

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	96	80

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Mark Esom	21,146	38,759	60,746	-	(840 )
Mrs. Lorraine Esom	12,351	23,340	36,532	-	(840 )

9. Ultimate Controlling Party

The Ultimate controlling party is Fuel Group EOT Limited, CRN 16847530 with registered address 17 Waterloo Place, Warwick Street, Leamington Spa, Warwickshire, CV32 5LA as trustee of Fuel Group Employee Ownership Trust.

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