Company registration number 01426136 (England and Wales)
ABERGAVENNY FUELS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
PAGES FOR FILING WITH REGISTRAR
ABERGAVENNY FUELS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ABERGAVENNY FUELS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2026
30 June 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
562,517
479,880
Current assets
Stocks
83,480
22,933
Debtors
4
269,428
467,534
Cash at bank and in hand
1,223,566
1,091,262
1,576,474
1,581,729
Creditors: amounts falling due within one year
5
(610,363)
(580,273)
Net current assets
966,111
1,001,456
Total assets less current liabilities
1,528,628
1,481,336
Provisions for liabilities
(133,314)
(111,852)
Net assets
1,395,314
1,369,484
Capital and reserves
Called up share capital
6
75
75
Capital redemption reserve
25
25
Profit and loss reserves
1,395,214
1,369,384
Total equity
1,395,314
1,369,484

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

For the financial year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 12 August 2026 and are signed on its behalf by:
Mr M J Pring
Director
Company Registration No. 01426136
ABERGAVENNY FUELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2026
- 2 -
1
Accounting policies
Company information

Abergavenny Fuels Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Coal Yard, Abergavenny, Monmouthshire, United Kingdom, NP7 8DE.

1.1
Accounting convention

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.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
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:

Land and buildings Freehold
- 2% on cost
Plant and machinery
- Straight line over 7 years, Straight line over 3 years and Straightline over 1.5 years
Fixtures, fittings & equipment
- Straight line over 25 years
Motor vehicles
- Straight line over 7 years and Straight line over 4 years

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.

1.4
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.

1.5
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

ABERGAVENNY FUELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
1
Accounting policies
(Continued)
- 3 -
1.6
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.

1.7
Retirement benefits

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

2
Employees

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

2026
2025
Number
Number
Total
7
8
ABERGAVENNY FUELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
- 4 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 July 2025
40,613
1,296,511
1,337,124
Additions
-
0
224,923
224,923
At 30 June 2026
40,613
1,521,434
1,562,047
Depreciation and impairment
At 1 July 2025
16,242
841,002
857,244
Depreciation charged in the year
812
141,474
142,286
At 30 June 2026
17,054
982,476
999,530
Carrying amount
At 30 June 2026
23,559
538,958
562,517
At 30 June 2025
24,371
455,509
479,880
ABERGAVENNY FUELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2026
- 5 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
139,172
276,359
Other debtors
130,256
191,175
269,428
467,534
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
0
921
Trade creditors
582,321
505,722
Taxation and social security
19,127
64,948
Other creditors
8,915
8,682
610,363
580,273
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' shares of £1 each
38
38
38
38
Ordinary 'B' shares of £1 each
25
25
25
25
Ordinary 'C' shares of £1 each
12
12
12
12
75
75
75
75
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