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Company Registration No. 08400744 (England and Wales)
Cougar Lubricants (UK) Limited Unaudited accounts for the year ended 31 March 2023
Cougar Lubricants (UK) Limited Unaudited accounts Contents
Page
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Cougar Lubricants (UK) Limited Company Information for the year ended 31 March 2023
Director
Joanne Jordan
Company Number
08400744 (England and Wales)
Registered Office
18 Capital Place Harlow Essex CM19 5AS England
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Cougar Lubricants (UK) Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Inventories
7,337 
3,074 
Debtors
22,291 
23,485 
Cash at bank and in hand
17,264 
25,525 
46,892 
52,084 
Creditors: amounts falling due within one year
(16,028)
(21,179)
Net current assets
30,864 
30,905 
Total assets less current liabilities
30,864 
30,905 
Creditors: amounts falling due after more than one year
(15,647)
(18,162)
Net assets
15,217 
12,743 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
15,117 
12,643 
Shareholders' funds
15,217 
12,743 
For the year ending 31 March 2023 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 her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 October 2023 and were signed on its behalf by
Joanne Jordan Director Company Registration No. 08400744
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Cougar Lubricants (UK) Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Cougar Lubricants (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 08400744. The registered office is 18 Capital Place , Harlow, Essex, CM19 5AS, England .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and republic of Ireland" including the provisions of section 1A "Small Entities" and the companies Act 2006. The financial statements have been prepared under historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.
Inventories
Inventories have been valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
21,576 
11,767 
Accrued income and prepayments
140 
- 
Other debtors
575 
11,718 
22,291 
23,485 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,089 
1,439 
Trade creditors
10,951 
245 
Taxes and social security
1,488 
2,185 
Other creditors
2,500 
- 
Accruals
- 
17,310 
16,028 
21,179 
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Cougar Lubricants (UK) Limited Notes to the Accounts for the year ended 31 March 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
15,647 
18,162 
7
Transactions with related parties
Mrs J Jordan is also a Director and shareholder of Cougar Lubricants International Limited.
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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