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Company Registration No. 04663318 (England and Wales)
Square Two Lubrication Limited Unaudited accounts for the year ended 28 February 2025
Square Two Lubrication Limited Unaudited accounts Contents
Page
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Square Two Lubrication Limited Company Information for the year ended 28 February 2025
Director
H McEvaddy
Company Number
04663318 (England and Wales)
Registered Office
The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN United Kingdom
Accountants
S A Acc'y Ltd The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN
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Square Two Lubrication Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,622 
206 
Current assets
Inventories
- 
741 
Debtors
33,884 
17,120 
Cash at bank and in hand
110,713 
128,729 
144,597 
146,590 
Creditors: amounts falling due within one year
(47,330)
(68,103)
Net current assets
97,267 
78,487 
Total assets less current liabilities
105,889 
78,693 
Creditors: amounts falling due after more than one year
(28,834)
(34,634)
Provisions for liabilities
Deferred tax
(1,637)
(38)
Net assets
75,418 
44,021 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
75,318 
43,921 
Shareholders' funds
75,418 
44,021 
For the year ending 28 February 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 his 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 25 November 2025 and were signed on its behalf by
H McEvaddy Director Company Registration No. 04663318
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Square Two Lubrication Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Square Two Lubrication Limited is a private company, limited by shares, registered in England and Wales, registration number 04663318. The registered office is The Corner House, 4 Beaumont Road, Church Stretton, Shropshire, SY6 6BN, United Kingdom.
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
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% per annum reducing balance
Motor vehicles
25% per annum reducing balance
Fixtures & fittings
10% per annum reducing balance
Computer equipment
10% per annum reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
- 
238 
255 
493 
Additions
8,249 
- 
2,500 
10,749 
At 28 February 2025
8,249 
238 
2,755 
11,242 
Depreciation
At 1 March 2024
- 
64 
223 
287 
Charge for the year
2,062 
18 
253 
2,333 
At 28 February 2025
2,062 
82 
476 
2,620 
Net book value
At 28 February 2025
6,187 
156 
2,279 
8,622 
At 29 February 2024
- 
174 
32 
206 
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Square Two Lubrication Limited Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,262 
3,779 
Trade debtors
22,268 
4,341 
Other debtors
9,354 
9,000 
33,884 
17,120 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,949 
- 
Trade creditors
1,771 
31,705 
Taxes and social security
25,030 
19,099 
Other creditors
3,317 
3,317 
Loans from directors
3,017 
13,298 
Accruals
12,246 
684 
47,330 
68,103 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
28,834 
34,634 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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