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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 13225044 dpl-frs:Item5 2022-03-01 2023-02-28 13225044 dpl-frs:Item5 2022-02-28 13225044 dpl-frs:Item5 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 13225044 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 13225044 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 13225044 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 13225044 dpl-frs:Item6 2022-03-01 2023-02-28 13225044 dpl-frs:Item6 2022-02-28 13225044 dpl-frs:Item6 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 13225044 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 13225044 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 13225044 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 13225044 dpl-frs:Item7 2022-03-01 2023-02-28 13225044 dpl-frs:Item7 2022-02-28 13225044 dpl-frs:Item7 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 13225044 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 13225044 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 13225044 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 13225044 dpl-frs:Item8 2022-03-01 2023-02-28 13225044 dpl-frs:Item8 2022-02-28 13225044 dpl-frs:Item8 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 13225044 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 13225044 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 13225044 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 13225044 dpl-frs:Item9 2022-03-01 2023-02-28 13225044 dpl-frs:Item9 2022-02-28 13225044 dpl-frs:Item9 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 13225044 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 13225044 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 13225044 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 13225044 dpl-frs:Item10 2022-03-01 2023-02-28 13225044 dpl-frs:Item10 2022-02-28 13225044 dpl-frs:Item10 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 13225044 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 13225044 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 13225044 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 13225044 dpl-frs:Item11 2022-03-01 2023-02-28 13225044 dpl-frs:Item11 2022-02-28 13225044 dpl-frs:Item11 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 13225044 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 13225044 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 13225044 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 13225044 dpl-frs:Item12 2022-03-01 2023-02-28 13225044 dpl-frs:Item12 2022-02-28 13225044 dpl-frs:Item12 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 13225044 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13225044 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 13225044 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 13225044 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 13225044 1 2022-03-01 2023-02-28 13225044 frs-countries:EnglandWales 2022-03-01 2023-02-28 13225044 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-24 13225044 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 13225044 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 13225044 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 13225044 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-02-25 2022-02-28 13225044 frs-core:AllSubsidiaries 2021-02-25 2022-02-28 13225044 frs-core:KeyManagementPersonnel 2021-02-25 2022-02-28 13225044 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-02-25 2022-02-28 13225044 frs-core:OtherRelatedParties 2021-02-25 2022-02-28 13225044 2021-02-24 13225044 2022-02-28 13225044 2021-02-25 2022-02-28 13225044 frs-core:CurrentFinancialInstruments 2022-02-28 13225044 frs-core:CurrentFinancialInstruments 2021-02-25 2022-02-28 13225044 frs-core:Non-currentFinancialInstruments 2022-02-28 13225044 frs-core:Non-currentFinancialInstruments 2021-02-25 2022-02-28 13225044 frs-core:CurrentFinancialInstruments 2021-02-25 2022-02-28 13225044 frs-core:CurrentFinancialInstruments 2022-02-28 13225044 frs-core:AfterOneYear 2021-02-25 2022-02-28 13225044 frs-core:BetweenOneFiveYears 2021-02-25 2022-02-28 13225044 frs-core:BetweenOneFiveYears 2022-02-28 13225044 frs-core:ComputerEquipment 2022-02-28 13225044 frs-core:ComputerEquipment 2021-02-25 2022-02-28 13225044 frs-core:ComputerEquipment 2021-02-24 13225044 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 13225044 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-25 2022-02-28 13225044 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-24 13225044 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 13225044 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-25 2022-02-28 13225044 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-24 13225044 frs-core:FurnitureFittings 2022-02-28 13225044 frs-core:FurnitureFittings 2021-02-25 2022-02-28 13225044 frs-core:FurnitureFittings 2021-02-24 13225044 frs-core:NetGoodwill 2022-02-28 13225044 frs-core:NetGoodwill 2021-02-25 2022-02-28 13225044 frs-core:NetGoodwill 2021-02-24 13225044 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 13225044 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-25 2022-02-28 13225044 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-24 13225044 frs-core:LandBuildings 2022-02-28 13225044 frs-core:LandBuildings 2021-02-25 2022-02-28 13225044 frs-core:LandBuildings 2021-02-24 13225044 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 13225044 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-25 2022-02-28 13225044 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-24 13225044 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 13225044 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-25 2022-02-28 13225044 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-24 13225044 frs-core:MoreThanFiveYears 2021-02-25 2022-02-28 13225044 frs-core:MoreThanFiveYears 2022-02-28 13225044 frs-core:MotorVehicles 2022-02-28 13225044 frs-core:MotorVehicles 2021-02-25 2022-02-28 13225044 frs-core:MotorVehicles 2021-02-24 13225044 frs-core:OtherResidualIntangibleAssets 2022-02-28 13225044 frs-core:OtherResidualIntangibleAssets 2021-02-25 2022-02-28 13225044 frs-core:OtherResidualIntangibleAssets 2021-02-24 13225044 frs-core:PlantMachinery 2022-02-28 13225044 frs-core:PlantMachinery 2021-02-25 2022-02-28 13225044 frs-core:PlantMachinery 2021-02-24 13225044 frs-core:Secured 2022-02-28 13225044 frs-core:Unsecured 2022-02-28 13225044 frs-core:WithinOneYear 2021-02-25 2022-02-28 13225044 frs-core:WithinOneYear 2022-02-28 13225044 frs-core:CapitalRedemptionReserve 2021-02-25 2022-02-28 13225044 frs-core:CapitalRedemptionReserve 2021-02-24 13225044 frs-core:CapitalRedemptionReserve 2022-02-28 13225044 frs-core:OtherReservesSubtotal 2021-02-25 2022-02-28 13225044 frs-core:OtherReservesSubtotal 2021-02-24 13225044 frs-core:OtherReservesSubtotal 2022-02-28 13225044 frs-core:RevaluationReserve 2021-02-25 2022-02-28 13225044 frs-core:RevaluationReserve 2021-02-24 13225044 frs-core:RevaluationReserve 2022-02-28 13225044 frs-core:SharePremium 2021-02-25 2022-02-28 13225044 frs-core:SharePremium 2021-02-24 13225044 frs-core:SharePremium 2022-02-28 13225044 frs-core:ShareCapital 2021-02-25 2022-02-28 13225044 frs-core:ShareCapital 2021-02-24 13225044 frs-core:ShareCapital 2022-02-28 13225044 frs-core:RetainedEarningsAccumulatedLosses 2021-02-25 2022-02-28 13225044 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-24 13225044 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13225044 frs-core:RetainedEarningsAccumulatedLosses 2021-02-24 13225044 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13225044 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-24 13225044 frs-countries:UnitedKingdom 2021-02-25 2022-02-28 13225044 frs-countries:Europe 2021-02-25 2022-02-28 13225044 frs-countries:NorthAmerica 2021-02-25 2022-02-28 13225044 frs-countries:SouthAmerica 2021-02-25 2022-02-28 13225044 frs-countries:Asia 2021-02-25 2022-02-28 13225044 frs-countries:RestWorldOutsideUK 2021-02-25 2022-02-28 13225044 frs-bus:HighestPaidDirector 2021-02-25 2022-02-28 13225044 frs-bus:PrivateLimitedCompanyLtd 2021-02-25 2022-02-28 13225044 frs-bus:CompanyLimitedByGuarantee 2021-02-25 2022-02-28 13225044 frs-bus:LimitedLiabilityPartnershipLLP 2021-02-25 2022-02-28 13225044 frs-bus:LimitedLiabilityPartnershipsSORP 2021-02-25 2022-02-28 13225044 frs-bus:FullAccounts 2021-02-25 2022-02-28 13225044 frs-bus:FilletedAccounts 2021-02-25 2022-02-28 13225044 frs-bus:AbridgedAccounts 2021-02-25 2022-02-28 13225044 frs-bus:FRS102 2021-02-25 2022-02-28 13225044 frs-bus:MediumEntities 2021-02-25 2022-02-28 13225044 frs-bus:SmallEntities 2021-02-25 2022-02-28 13225044 frs-bus:EntityHasNeverTraded 2021-02-25 2022-02-28 13225044 frs-bus:EntityNoLongerTradingButTradedInPast 2021-02-25 2022-02-28 13225044 frs-bus:Audited 2021-02-25 2022-02-28 13225044 frs-bus:AuditExempt-NoAccountantsReport 2021-02-25 2022-02-28 13225044 frs-bus:AuditExemptWithAccountantsReport 2021-02-25 2022-02-28 13225044 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-02-25 2022-02-28 13225044 frs-bus:LargeCompaniesRegimeForAccounts 2021-02-25 2022-02-28 13225044 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-02-25 2022-02-28 13225044 frs-bus:SmallCompaniesRegimeForAccounts 2021-02-25 2022-02-28 13225044 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-02-25 2022-02-28 13225044 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-02-25 2022-02-28 13225044 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-02-25 2022-02-28 13225044 frs-bus:OrdinaryShareClass1 2021-02-25 2022-02-28 13225044 frs-bus:OrdinaryShareClass1 2021-02-24 13225044 frs-bus:OrdinaryShareClass1 2022-02-28 13225044 frs-bus:OrdinaryShareClass2 2021-02-25 2022-02-28 13225044 frs-bus:OrdinaryShareClass2 2021-02-24 13225044 frs-bus:OrdinaryShareClass2 2022-02-28 13225044 frs-bus:OrdinaryShareClass3 2021-02-25 2022-02-28 13225044 frs-bus:OrdinaryShareClass3 2021-02-24 13225044 frs-bus:OrdinaryShareClass3 2022-02-28 13225044 frs-bus:OrdinaryShareClass4 2021-02-25 2022-02-28 13225044 frs-bus:OrdinaryShareClass4 2021-02-24 13225044 frs-bus:OrdinaryShareClass4 2022-02-28 13225044 frs-bus:OrdinaryShareClass5 2021-02-25 2022-02-28 13225044 frs-bus:OrdinaryShareClass5 2021-02-24 13225044 frs-bus:OrdinaryShareClass5 2022-02-28 13225044 frs-bus:PreferenceShareClass1 2021-02-25 2022-02-28 13225044 frs-bus:PreferenceShareClass1 2021-02-24 13225044 frs-bus:PreferenceShareClass1 2022-02-28 13225044 frs-bus:PreferenceShareClass2 2021-02-25 2022-02-28 13225044 frs-bus:PreferenceShareClass2 2021-02-24 13225044 frs-bus:PreferenceShareClass2 2022-02-28 13225044 frs-bus:PreferenceShareClass3 2021-02-25 2022-02-28 13225044 frs-bus:PreferenceShareClass3 2021-02-24 13225044 frs-bus:PreferenceShareClass3 2022-02-28 13225044 frs-bus:PreferenceShareClass4 2021-02-25 2022-02-28 13225044 frs-bus:PreferenceShareClass4 2021-02-24 13225044 frs-bus:PreferenceShareClass4 2022-02-28 13225044 frs-bus:PreferenceShareClass5 2021-02-25 2022-02-28 13225044 frs-bus:PreferenceShareClass5 2021-02-24 13225044 frs-bus:PreferenceShareClass5 2022-02-28 13225044 1 2021-02-25 2022-02-28 13225044 1 2022-02-28 13225044 1 2021-02-25 2022-02-28 13225044 frs-core:LeasedAssets 2021-02-25 2022-02-28 13225044 frs-core:OwnedAssets 2021-02-25 2022-02-28 13225044 frs-core:CurrencyRisk 2021-02-25 2022-02-28 13225044 frs-core:MarketRisk 2021-02-25 2022-02-28 13225044 frs-core:InterestRateRisk 2021-02-25 2022-02-28 13225044 frs-core:DeferredTaxation 2021-02-25 2022-02-28 13225044 frs-core:DeferredTaxation 2021-02-24 13225044 frs-core:DeferredTaxation 2022-02-28 13225044 frs-core:OtherProvisionsContingentLiabilities 2021-02-25 2022-02-28 13225044 frs-core:OtherProvisionsContingentLiabilities 2021-02-24 13225044 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 13225044 frs-core:ProvisionsDeferredTax 2022-02-28 13225044 frs-core:OtherDeferredTax 2022-02-28 13225044 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 13225044 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 13225044 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 13225044 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-25 2022-02-28 13225044 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-24 13225044 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 13225044 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-25 2022-02-28 13225044 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-24 13225044 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 13225044 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-25 2022-02-28 13225044 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-24 13225044 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 13225044 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 13225044 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 13225044 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 13225044 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 13225044 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 13225044 frs-core:TaxCreditsDeferredTax 2022-02-28 13225044 frs-core:CostValuation 2021-02-24 13225044 frs-core:AdditionsToInvestments 2022-02-28 13225044 frs-core:DisposalsRepaymentsInvestments 2022-02-28 13225044 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 13225044 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 13225044 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 13225044 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 13225044 frs-core:CostValuation 2022-02-28 13225044 frs-core:ProvisionsForImpairmentInvestments 2021-02-24 13225044 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 13225044 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13225044 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 13225044 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 13225044 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 13225044 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13225044 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13225044 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 13225044 frs-core:ListedExchangeTraded 2022-02-28 13225044 frs-core:ListedExchangeTraded 2021-02-24 13225044 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-24 13225044 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 13225044 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 13225044 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13225044 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 13225044 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13225044 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13225044 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 13225044 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-24 13225044 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2022-02-28 13225044 frs-core:UnlistedNon-exchangeTraded 2021-02-24 13225044 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-24 13225044 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13225044 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13225044 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13225044 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13225044 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13225044 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13225044 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 13225044 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-24 13225044 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Registered number: 13225044
Lubezone Lubrication Systems Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Cotswold Business Support Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13225044
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 150,128 89,635
150,128 89,635
CURRENT ASSETS
Stocks 5 83,531 80,531
Debtors 6 101,920 96,223
Cash at bank and in hand 15,158 13,332
200,609 190,086
Creditors: Amounts Falling Due Within One Year 7 (102,725 ) (231,231 )
NET CURRENT ASSETS (LIABILITIES) 97,884 (41,145 )
TOTAL ASSETS LESS CURRENT LIABILITIES 248,012 48,490
Creditors: Amounts Falling Due After More Than One Year 8 (189,549 ) -
NET ASSETS 58,463 48,490
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 58,462 48,489
SHAREHOLDERS' FUNDS 58,463 48,490
Page 1
Page 2
For the year ending 28 February 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 directors acknowledge their 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.
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 Profit and Loss Account.
On behalf of the board
Mr Henry Dickinson
Director
27/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lubezone Lubrication Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13225044 . The registered office is Unit 2 Rockhaven, Triangle Way Industrial Estate, Gloucester , Glos, GL1 1AJ.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Straight Line
Computer Equipment 33% Straight Line
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 4)
8 4
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 March 2022 94,906 3,596 98,502
Additions 116,985 - 116,985
Disposals (3,500 ) - (3,500 )
As at 28 February 2023 208,391 3,596 211,987
Depreciation
As at 1 March 2022 7,680 1,187 8,867
Provided during the period 52,098 1,186 53,284
Disposals (292 ) - (292 )
As at 28 February 2023 59,486 2,373 61,859
Net Book Value
As at 28 February 2023 148,905 1,223 150,128
As at 1 March 2022 87,226 2,409 89,635
5. Stocks
2023 2022
£ £
Materials 83,531 80,531
83,531 80,531
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 91,920 74,155
Other debtors 10,000 10,000
Staff Loans - 400
VAT - 9,101
Directors' loan accounts - 2,567
101,920 96,223
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases - 82,551
Trade creditors 27,754 100,844
Other taxes and social security 41,369 7,932
VAT 33,561 -
Net wages - 434
Other creditors - 39,470
Directors' loan accounts 41 -
102,725 231,231
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 169,549 -
Bank loans 20,000 -
189,549 -
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 82,551
Later than one year and not later than five years 169,549 -
169,549 82,551
169,549 82,551
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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