Fleet Efficiency Limited

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Fleet Efficiency Limited for the year ended 30 June 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fleet Efficiency Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Fleet Efficiency Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Fleet Efficiency Limited and state those matters that we have agreed to state to the director of Fleet Efficiency Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fleet Efficiency Limited and its director as a body for our work or for this report.

It is your duty to ensure that Fleet Efficiency Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fleet Efficiency Limited . You consider that Fleet Efficiency Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Fleet Efficiency Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19 August 2026

C K R

Chartered Certified Accountants

CKR House

70 East Hill

Dartford

Kent

DA1 1RZ

Page 1

Page 2

Fleet Efficiency Limited

Abridged Balance Sheet

As At 30 June 2026

Abridged Balance Sheet

Registered number: 05524824

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,183,519		1,129,861

			1,183,519		1,129,861
CURRENT ASSETS
Stocks		24,843		29,325
Debtors		523,380		597,190
Cash at bank and in hand		107,876		53,838

		656,099		680,353
Creditors: Amounts Falling Due Within One Year		(903,670 )		(765,843 )

NET CURRENT ASSETS (LIABILITIES)			(247,571 )		(85,490 )

TOTAL ASSETS LESS CURRENT LIABILITIES			935,948		1,044,371

Creditors: Amounts Falling Due After More Than One Year			(588,531 )		(692,525 )

NET ASSETS			347,417		351,846

CAPITAL AND RESERVES
Called up share capital	6		200		200
Profit and Loss Account			347,217		351,646

SHAREHOLDERS' FUNDS			347,417		351,846

Page 2

Page 3

Fleet Efficiency Limited

Abridged Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 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 director acknowledges his 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 Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Michael James

Director

19 August 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Fleet Efficiency Limited

Notes to the Abridged Financial Statements

For The Year Ended 30 June 2026

Notes to the Abridged Financial Statements

1. General Information

Fleet Efficiency Limited Registered number 05524824 is a limited by shares company incorporated in England & Wales. The Registered Office is Eclipse Park, Sittingbourne Road, Maidstone, ME14 3EN.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover represents the consideration to which the company expects to be entitled in exchange for the transfer of promised goods and services to customers, excluding Value Added Tax and amounts collected on behalf of third parties. Turnover is recognised when, or as, the company satisfies its performance obligations by transferring control of the promised goods or services to the customer.

Where a contract contains more than one distinct performance obligation — for example the supply of a vehicle together with ongoing maintenance and management services the transaction price is allocated to each performance obligation by reference to its stand‑alone selling price. Fleet management, maintenance and similar services are performance obligations satisfied over time and turnover is recognised evenly over the contract term; turnover on the sale of vehicles is recognised at the point in time at which control passes to the customer, generally on delivery.

Where the company acts as agent rather than principal, turnover comprises the commission or fee to which the company is entitled and excludes amounts receivable on behalf of the principal. Income from operating leases of vehicles is accounted for in accordance with the company's leasing policy and recognised on a straight‑line basis over the lease term.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Motor Vehicles	25% reducing balance basis
Fixtures & Fittings	25% reducing balance basis
Computer Equipment	25% reducing balance basis

2.5. Leasing and Hire Purchase Contracts

Leases and hire purchase contracts

Leases are classified as finance leases where the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. Classification is made at the inception of the lease and is based on the substance of the arrangement rather than its legal form.

The company as lessee

Assets held under finance leases and hire purchase contracts are recognised as tangible fixed assets at the lower of their fair value at the date of inception and the present value of the minimum lease payments, with a corresponding liability recognised within creditors. Assets acquired under finance leases are depreciated over the shorter of the lease term and their estimated useful lives; assets acquired under hire purchase contracts, where title passes to the company at the end of the agreement, are depreciated over their estimated useful lives on the same basis as owned assets of the same class.

Lease payments are apportioned between the finance charge and a reduction of the outstanding liability. Obligations under such agreements are included within creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the profit and loss account on a straight‑line basis over the term of the lease. Lease incentives received are recognised as a reduction in the rental expense over the lease term on a straight‑line basis.

...CONTINUED

Page 4

Page 5

Fleet Efficiency Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2026

2.5. Leasing and Hire Purchase Contracts - continued

The company as lessor

Assets held for rental or leasing to customers under operating leases are included within tangible fixed assets and depreciated over their estimated useful lives to their estimated residual values. Rental income from operating leases is recognised on a straight‑line basis over the term of the lease.

Amounts due from lessees under finance leases are recognised as receivables at the amount of the company's net investment in the lease. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the company's net investment outstanding in respect of the lease..

2.6. Stocks and Work in Progress

Stocks comprise consumable items, and are stated at the lower of cost and estimated selling price less costs to complete and sell.

Work in progress comprises the cost of services performed for customers which had not been invoiced at the reporting date, and is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises those costs directly attributable to the provision of the service. Amounts recognised as turnover in excess of amounts invoiced are included within debtors as accrued income; amounts invoiced in excess of turnover recognised are included within creditors as deferred income.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 5)

4. Tangible Assets

	Total
	£
Cost
As at 1 July 2025	2,717,143
Additions	624,656
Disposals	(575,590 )

As at 30 June 2026	2,766,209

Depreciation
As at 1 July 2025	1,587,282
Provided during the period	394,158
Disposals	(398,750 )

As at 30 June 2026	1,582,690

Net Book Value
As at 30 June 2026	1,183,519

As at 1 July 2025	1,129,861

Included above are assets held under finance leases.

Page 5

Page 6

Fleet Efficiency Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2026

5. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	422,729	249,422
Later than one year and not later than five years	588,531	662,050

	1,011,260	911,472

	1,011,260	911,472

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100
100 Ordinary B shares of £ 1.00 each	100	100

	200	200

7. Pension Commitments

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

8. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	52,000	37,500

9. Reserves

	Profit and Loss Account
	£
As at 1 July 2025	351,646
Profit for the year and total comprehensive income	47,571

Dividends paid	(52,000)

As at 30 June 2026	347,217

10. Post Balance Sheet Events

There have been no events between the balance sheet date and the date of approval of the financial statements which would require adjustment to, or disclosure in, the financial statements.

Page 6