Company Registration No. 08400744 (England and Wales)
Cougar Lubricants (UK) Limited
Unaudited accounts
for the year ended 31 March 2026
Cougar Lubricants (UK) Limited
Unaudited accounts
Contents
Cougar Lubricants (UK) Limited
Company Information
for the year ended 31 March 2026
Directors
Joanne Jordan
Mehdi Mohtasham
Company Number
08400744 (England and Wales)
Registered Office
18 Capital Place
Harlow
Essex
CM19 5AS
England
Cougar Lubricants (UK) Limited
Statement of financial position
as at 31 March 2026
Tangible assets
39,252
32,676
Cash at bank and in hand
7,933
11,915
Creditors: amounts falling due within one year
(195,942)
(100,919)
Net current assets
49,072
64,168
Total assets less current liabilities
88,324
96,844
Creditors: amounts falling due after more than one year
(34,395)
(48,399)
Called up share capital
100
100
Profit and loss account
53,829
48,345
Shareholders' funds
53,929
48,445
For the year ending 31 March 2026 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 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 of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by
Joanne Jordan
Director
Company Registration No. 08400744
Cougar Lubricants (UK) Limited
Notes to the Accounts
for the year ended 31 March 2026
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.
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.
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.
The accounts are presented in £ sterling.
Turnover represents net invoiced sales of goods, excluding value added tax.
Inventories have been valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
32,238
-
1,702
33,940
Additions
17,862
711
1,366
19,939
At 31 March 2026
50,100
711
3,068
53,879
At 1 April 2025
895
-
369
1,264
Charge for the year
12,671
104
588
13,363
At 31 March 2026
13,566
104
957
14,627
At 31 March 2026
36,534
607
2,111
39,252
At 31 March 2025
31,343
-
1,333
32,676
Cougar Lubricants (UK) Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
214,732
109,396
Accrued income and prepayments
8,999
-
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
177,601
79,356
Taxes and social security
5,055
10,315
7
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
24,189
36,237
8
Transactions with related parties
Mrs J Jordan is also a Director and shareholder of Cougar Lubricants International Limited.
9
Average number of employees
During the year the average number of employees was 5 (2025: 4).