Registration number: 01871115

M. 6. Diesel Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

M. 6. Diesel Limited

Company Information

Directors

J E Simister C M Atkinson

Registered office

Saredon Filling Station, Shareshill Cannock Road Wolverhampton WV10 7LZ

Accountants

Stables Thompson & Briscoe Limited Chartered Accountants & Business AdvisersLowther House Lowther Street Kendal LA9 4DX

M. 6. Diesel Limited

(Registration number: 01871115)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	990,056	1,048,545
Current assets
Stocks		50,310	78,043
Debtors	5	149,498	136,243
Cash at bank and in hand		469,092	247,027
		668,900	461,313
Creditors: Amounts falling due within one year	6	(378,972)	(393,948)
Net current assets		289,928	67,365
Total assets less current liabilities		1,279,984	1,115,910
Provisions for liabilities		(105,379)	(107,904)
Net assets		1,174,605	1,008,006
Capital and reserves
Called up share capital		2	2
Revaluation reserve		462,831	462,831
Retained earnings		711,772	545,173
Shareholders' funds		1,174,605	1,008,006

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 November 2025 and signed on its behalf by:
 

......................................... C M Atkinson Director

M. 6. Diesel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Saredon Filling Station, Shareshill
Cannock Road
Wolverhampton
WV10 7LZ

These financial statements were authorised for issue by the Board on 14 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

M. 6. Diesel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

M. 6. Diesel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	10% on cost and 1% on cost
Plant and machinery etc	25% on cost and 20% on cost

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 7).

M. 6. Diesel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	1,413,176	449,886	75,241	1,938,303
At 31 March 2025	1,413,176	449,886	75,241	1,938,303
Depreciation
At 1 April 2024	477,818	391,587	20,353	889,758
Charge for the year	29,418	10,261	18,810	58,489
At 31 March 2025	507,236	401,848	39,163	948,247
Carrying amount
At 31 March 2025	905,940	48,038	36,078	990,056
At 31 March 2024	935,358	58,299	54,888	1,048,545

Included within the net book value of land and buildings above is £905,940 (2024 - £935,358) in respect of freehold land and buildings.
 

Revaluation

The fair value of the company's Freehold property was revalued on 31 March 2013 by an independent valuer.
Freehold property was valued on a open market basis. The name and qualification of the independent valuer are CBRE Limited.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £435,429 (2024 - £453,983).

5

Debtors

Current	2025 £	2024 £
Trade debtors	111,840	97,292
Prepayments	37,658	38,951
	149,498	136,243

M. 6. Diesel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

		2025 £	2024 £
Due within one year
Loans and borrowings		-	1,938
Trade creditors		79,192	126,041
Amounts owed to group undertakings and undertakings in which the company has a participating interest		250,000	250,000
Taxation and social security		38,098	6,357
Accruals and deferred income		10,468	8,186
Other creditors		1,214	1,426
		378,972	393,948

7

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Tangible assets 2025 £
Total amount of revalued assets	462,831
Total carrying amount of assets had they not been revalued	462,831