County Fuels Limited

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

Registered number: 02161755

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	32,353		34,153
Cash at bank and in hand		20		20

		32,373		34,173
NET CURRENT ASSETS (LIABILITIES)			32,373		34,173

TOTAL ASSETS LESS CURRENT LIABILITIES			32,373		34,173

NET ASSETS			32,373		34,173

CAPITAL AND RESERVES
Called up share capital	5		2		2
Income Statement			32,371		34,171

SHAREHOLDERS' FUNDS			32,373		34,173

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 Neil Musgrave

Director

16th October 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

County Fuels Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02161755 . The registered office is Beca House, Ashville Way, Sutton Weaver, Runcorn, Cheshire, WA7 3EZ.

The presentational currency of the financial statements is Pound Sterling (£).

Amounts in these financial statements are rounded to the nearest £.

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. Significant judgements and estimations

There are currently no significant judgements and estimates applied by the directors which are considered key to the

preparation of financial statements.

2.3. Financial Instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilites such as related party loans.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, any impairment loss is recognised in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

2.4. Taxation

Income tax expense represents the corporation tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	32,353	34,153

5. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2,100 Ordinary Shares of £ 0.001 each	2	2

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County Fuels Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Related Party Transactions

The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

At the reporting date £32,353 (2024: £34,153) was owed by group companies.

7. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is County Oil Holdings Limited . County Oil Holdings Limited is incorporated in England & Wales. Copies of the group accounts may be obtained from the parent company's registered office, Beca House, Ashville Way, Sutton Weaver, Runcorn, Cheshire, WA7 3EZ .

The ultimate controlling parties are Neil Musgrave and Margaret Musgrave by virtue of their control of the ultimate parent company.

8. Audit Information

The auditor's report on the accounts of County Fuels Limited for the year ended 30 April 2025 was unqualified.

The auditor's report was signed by Paul Allan Byrne BA (Double Hons) FCA (Senior Statutory Auditor) for and on behalf of Ascendis Audit Limited , Statutory Auditor.

Ascendis Audit Limited

Unit 3, Building 2, The Colony

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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