Company Registration No. 08401804 (England and Wales)
Cougar Lubricants International Limited
Unaudited accounts
for the year ended 31 March 2025
Cougar Lubricants International Limited
Unaudited accounts
Contents
Cougar Lubricants International Limited
Company Information
for the year ended 31 March 2025
Company Number
08401804 (England and Wales)
Registered Office
18 Capital Place
Harlow
Essex
CM19 5AS
England
Cougar Lubricants International Limited
Statement of financial position
as at 31 March 2025
Tangible assets
1,133
1,819
Cash at bank and in hand
7,557
5,461
Creditors: amounts falling due within one year
(78,900)
(83,696)
Net current assets
37,261
39,624
Total assets less current liabilities
38,394
42,043
Creditors: amounts falling due after more than one year
(30,137)
(34,842)
Called up share capital
100
100
Profit and loss account
8,157
7,101
Shareholders' funds
8,257
7,201
For the 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. 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 26 May 2025 and were signed on its behalf by
Joanne Jordan
Director
Company Registration No. 08401804
Cougar Lubricants International Limited
Notes to the Accounts
for the year ended 31 March 2025
Cougar Lubricants International Limited is a private company, limited by shares, registered in England and Wales, registration number 08401804. 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Inventories have been valued at the lower of cost and net realisable value, after making due allowances for obsolete stock and slow moving items.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
Cougar Lubricants International Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.
5
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
13,126
13,464
Accrued income and prepayments
24,034
23,735
Amounts falling due after more than one year
Other debtors
23,053
23,053
Cougar Lubricants International Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
36,006
80,834
Taxes and social security
3,541
6,697
Other creditors
36,858
11,307
8
Creditors: amounts falling due after more than one year
2025
2024
9
Transactions with related parties
Mrs J Jordan is also a Director and shareholder of Cougar Lubricants UK Ltd.
10
Average number of employees
During the year the average number of employees was 2 (2024: 3).