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REGISTERED NUMBER: 05259171 (England and Wales)

| VALZOL LUBRICANTS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2026 |

VALZOL LUBRICANTS LIMITED (REGISTERED NUMBER: 05259171) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

VALZOL LUBRICANTS LIMITED (REGISTERED NUMBER: 05259171) |

BALANCE SHEET

31 MAY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 710,944 |  | 710,944 |  |

CREDITORS

Amounts falling due within one year | 5 | 710,844 |  | 710,844 |  |

NET CURRENT LIABILITIES | (710,844 | ) | (710,844 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  | 100 |  |

CAPITAL AND RESERVES

Called up share capital | 75 |  | 75 |  |

Capital redemption reserve | 25 |  | 25 |  |

SHAREHOLDERS' FUNDS | 100 |  | 100 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

Mrs S Mills - Director

VALZOL LUBRICANTS LIMITED (REGISTERED NUMBER: 05259171) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

1. | STATUTORY INFORMATION

| Valzol Lubricants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 05259171

| Registered office: | Leamore Close

| Leamore Enterprise Park

| Walsall

| West Midlands

| WS2 7NJ

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements 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 the historical cost convention.

| These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Preparation of consolidated financial statements

| The financial statements contain information about Valzol Lubricants Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 June 2025

| and 31 May 2026 | 710,944 |  |

| NET BOOK VALUE

| At 31 May 2026 | 710,944 |  |

| At 31 May 2025 | 710,944 |  |

| The investment represents the company's 100% ordinary shareholding in its subsidiary, Oil Inventions Limited, a company incorporated in England. The principal activity of the company is the manufacturing and sale of oil and chemical products for industrial purposes.The accounts of Oil Inventions Limited at 31 May 2026 show a profit for the year of £38,097 and capital and reserves of £939,054.

VALZOL LUBRICANTS LIMITED (REGISTERED NUMBER: 05259171) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2026

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 710,784 |  | 710,784 |  |

| Other creditors | 60 |  | 60 |  |

710,844 |  | 710,844 |  |

6. | FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

| The company has given a guarantee in respect of the invoice discounting agreement entered into by its subsidiary, Oil Inventions Limited. At 31 May 2026 the balance outstanding amounted to £127,124 (31 May 2025: £82,984).

7. | RELATED PARTY DISCLOSURES

| At 31 May 2026 £710,784 (2025: £710,784) is due to the subsidiary company Oil Inventions Limited. The amount due is interest free, unsecured and repayable on demand.