Company registration number 06090761 (England and Wales)
FUELSOFT LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
FUELSOFT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 10
FUELSOFT LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
31 December 2025
31 March 2025
Notes
£
£
£
£
Fixed assets
Intangible assets
4
409
669
Tangible assets
5
417,402
437,095
Investments
6
462
462
418,273
438,226
Current assets
Stocks
12,015
6,280
Debtors
7
2,106,099
2,454,785
Cash at bank and in hand
368,250
343,331
2,486,364
2,804,396
Creditors: amounts falling due within one year
8
(752,441)
(1,121,451)
Net current assets
1,733,923
1,682,945
Total assets less current liabilities
2,152,196
2,121,171
Provisions for liabilities
9
(12,155)
(17,940)
Net assets
2,140,041
2,103,231
Capital and reserves
Called up share capital
115
115
Share premium account
153,548
153,548
Profit and loss reserves
1,986,378
1,949,568
Total equity
2,140,041
2,103,231
FUELSOFT LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 August 2026 and are signed on its behalf by:
Mr D J Skyte
Director
Company registration number 06090761 (England and Wales)
FUELSOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Fuelsoft Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit B Pinewood Bell Heath Way, Woodgate Business Park, Birmingham, West Midlands, B32 3BZ.

1.1
Reporting period

The financial statements have been prepared for the 9 month period ending 31 December 2025 in order to align the year end for group reporting purposes. The comparative financial statements were prepared for the 1 2 month period ending 3 1 March 2025.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Revenue comprises sales of services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied.

1.5
Intangible fixed assets other than goodwill

Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets are recognised where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
20% Straight Line
FUELSOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
125-year leasehold period
Leasehold improvements
5% Straight Line
Fixtures and fittings
20% Reducing Balance
Computers
33%/20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

FUELSOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

FUELSOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Accrued and deferred income

The recognition of accrued and deferred income requires management to exercise judgement in determining the timing of when revenue is earned and the extent to which performance obligations have been satisfied at the reporting date. This includes assessing contractual terms, the stage of completion of services provided, and the recoverability of amounts accrued.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2025
Number
Number
Total
32
30
FUELSOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 7 -
4
Intangible fixed assets
Software & Licenses
£
Cost
At 1 April 2025 and 31 December 2025
363,868
Amortisation and impairment
At 1 April 2025
363,199
Amortisation charged for the period
260
At 31 December 2025
363,459
Carrying amount
At 31 December 2025
409
At 31 March 2025
669
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2025 and 31 December 2025
426,235
270,254
696,489
Depreciation and impairment
At 1 April 2025
33,123
226,271
259,394
Depreciation charged in the period
4,268
15,425
19,693
At 31 December 2025
37,391
241,696
279,087
Carrying amount
At 31 December 2025
388,844
28,558
417,402
At 31 March 2025
393,112
43,983
437,095
6
Fixed asset investments
2025
2025
£
£
Other investments other than loans
462
462
FUELSOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 8 -
7
Debtors
2025
2025
Amounts falling due within one year:
£
£
Trade debtors
688,989
968,705
Corporation tax recoverable
-
0
41,476
Amounts owed by group undertakings
1,237,795
1,296,779
Other debtors
179,315
147,825
2,106,099
2,454,785
8
Creditors: amounts falling due within one year
2025
2025
£
£
Trade creditors
95,569
137,362
Amounts owed to group undertakings
60,000
-
0
Corporation tax
32,820
-
0
Other taxation and social security
141,053
245,688
Other creditors
20,945
102,245
Accruals and deferred income
402,054
636,156
752,441
1,121,451
9
Provisions for liabilities
2025
2025
£
£
Deferred tax liabilities
12,155
17,940
10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

FUELSOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
10
Audit report information
(Continued)
- 9 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Andrew Timms
Statutory Auditor:
UHY Hacker Young
Date of audit report:
21 August 2026
FUELSOFT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 10 -
11
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2025
£
£
Total commitments
14,250
52,460
12
Related party transactions

The company has taken advantage of the exemption available under section 33.1A of FRS 102, from disclosing transactions entered into between two or more wholly-owned members of the group.

13
Parent company

The company is a subsidiary of Foxglove Bidco Limited.

The parent undertaking of the smallest group for which consolidated accounts are prepared is Rose Street Partners Limited. Consolidated accounts are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

Rose Street Partners Limited and its directors are the ultimate controlling party.

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