1 October 2022 false No description of principal activity Taxfiler 2023.9 11590741business:PrivateLimitedCompanyLtd2022-10-012023-09-30 115907412022-09-30 115907412022-10-012023-09-30 11590741business:AuditExemptWithAccountantsReport2022-10-012023-09-30 11590741business:FilletedAccounts2022-10-012023-09-30 115907412023-09-30 11590741business:Director12022-10-012023-09-30 11590741business:RegisteredOffice2022-10-012023-09-30 115907412022-09-30 11590741core:WithinOneYear2023-09-30 11590741core:WithinOneYear2022-09-30 11590741core:AfterOneYear2023-09-30 11590741core:AfterOneYear2022-09-30 11590741core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 11590741core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 11590741core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 11590741core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 11590741core:PreviouslyStatedAmount2023-09-30 11590741core:PreviouslyStatedAmount2022-09-30 11590741business:SmallEntities2022-10-012023-09-30 11590741countries:EnglandWales2022-10-012023-09-30 11590741core:ComputerEquipment2022-10-012023-09-30 11590741core:ComputerEquipment2022-09-30 11590741core:ComputerEquipment2023-09-30 115907412021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 11590741 (England and Wales)
M S VAPE SHOP LTD Unaudited accounts for the year ended 30 September 2023
M S VAPE SHOP LTD Unaudited accounts Contents
Page
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M S VAPE SHOP LTD Company Information for the year ended 30 September 2023
Director
Mr Numan Mazhar
Company Number
11590741 (England and Wales)
Registered Office
240 CHAPEL HOUSE RD NELSON LANCASHIRE BB9 0QT United Kingdom
Accountants
Raas Accountants Ltd 19 Colne Road Brierfield Nelson Lancashire BB9 5HW
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M S VAPE SHOP LTD Accountants' report
Accountants' report to the director of M S VAPE SHOP LTD on the preparation of the unaudited statutory accounts for the year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M S VAPE SHOP LTD for the year ended 30 September 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of M S VAPE SHOP LTD, as a body, in accordance with the terms of our engagement letter dated 26 September 2018. Our work has been undertaken solely to prepare for your approval the accounts of M S VAPE SHOP LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M S VAPE SHOP LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that M S VAPE SHOP LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of M S VAPE SHOP LTD. You consider that M S VAPE SHOP LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M S VAPE SHOP LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Raas Accountants Ltd 19 Colne Road Brierfield Nelson Lancashire BB9 5HW 7 October 2023
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M S VAPE SHOP LTD Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
143 
190 
Current assets
Cash at bank and in hand
5,477 
7,926 
Creditors: amounts falling due within one year
124 
(1,436)
Net current assets
5,601 
6,490 
Total assets less current liabilities
5,744 
6,680 
Creditors: amounts falling due after more than one year
(50)
- 
Net assets
5,694 
6,680 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
5,693 
6,679 
Shareholders' funds
5,694 
6,680 
For the year ending 30 September 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 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 7 October 2023 and were signed on its behalf by
Mr Numan Mazhar Director Company Registration No. 11590741
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M S VAPE SHOP LTD Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
M S VAPE SHOP LTD is a private company, limited by shares, registered in England and Wales, registration number 11590741. The registered office is 240 CHAPEL HOUSE RD, NELSON, LANCASHIRE, BB9 0QT, United Kingdom. The company is in the process of being wound up.
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.
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
25%
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2022
600 
At 30 September 2023
600 
Depreciation
At 1 October 2022
410 
Charge for the year
47 
At 30 September 2023
457 
Net book value
At 30 September 2023
143 
At 30 September 2022
190 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
(124)
1,436 
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M S VAPE SHOP LTD Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Taxes and social security
50 
- 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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