1 March 2022 false No description of principal activity Taxfiler 2023.10 11835182business:PrivateLimitedCompanyLtd2022-03-012023-02-28 118351822022-02-28 118351822022-03-012023-02-28 11835182business:AuditExempt-NoAccountantsReport2022-03-012023-02-28 11835182business:FilletedAccounts2022-03-012023-02-28 118351822023-02-28 11835182business:Director12022-03-012023-02-28 11835182business:RegisteredOffice2022-03-012023-02-28 118351822022-02-28 11835182core:WithinOneYear2023-02-28 11835182core:WithinOneYear2022-02-28 11835182core:AfterOneYear2023-02-28 11835182core:AfterOneYear2022-02-28 11835182core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 11835182core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 11835182core:PreviouslyStatedAmount2023-02-28 11835182core:PreviouslyStatedAmount2022-02-28 11835182business:SmallEntities2022-03-012023-02-28 11835182countries:EnglandWales2022-03-012023-02-28 11835182core:PlantMachinery2022-03-012023-02-28 11835182core:Goodwill2022-02-28 11835182core:Goodwill2023-02-28 11835182core:PlantMachinery2022-02-28 11835182core:PlantMachinery2023-02-28 118351822021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. 11835182 (England and Wales)
Vape Juice Hut Ltd Unaudited accounts for the year ended 28 February 2023
Vape Juice Hut Ltd Unaudited accounts Contents
Page
- 2 -
Vape Juice Hut Ltd Company Information for the year ended 28 February 2023
Director
Mr M Walker
Company Number
11835182 (England and Wales)
Registered Office
Unit A Vicarage Business Park Skipton Road Barnoldswick Lancashire BB18 5EG
Accountants
Starling Financials Ltd Royds Farm Harden Road Kelbrook Lancashire BB18 6TS
- 3 -
Vape Juice Hut Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,000 
12,000 
Tangible assets
3,857 
4,954 
15,857 
16,954 
Current assets
Inventories
1,890 
2,250 
Cash at bank and in hand
6,461 
10,480 
8,351 
12,730 
Creditors: amounts falling due within one year
(16,083)
(15,594)
Net current liabilities
(7,732)
(2,864)
Total assets less current liabilities
8,125 
14,090 
Creditors: amounts falling due after more than one year
(17,908)
(20,019)
Net liabilities
(9,783)
(5,929)
Capital and reserves
Profit and loss account
(9,783)
(5,929)
Shareholders' funds
(9,783)
(5,929)
For the year ending 28 February 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 1 November 2023 and were signed on its behalf by
Mr M Walker Director Company Registration No. 11835182
- 4 -
Vape Juice Hut Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Vape Juice Hut Ltd is a private company, limited by shares, registered in England and Wales, registration number 11835182. The registered office is Unit A Vicarage Business Park , Skipton Road, Barnoldswick, Lancashire, BB18 5EG.
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:
Plant & machinery
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2022
12,000 
At 28 February 2023
12,000 
Amortisation
At 1 March 2022
- 
At 28 February 2023
- 
Net book value
At 28 February 2023
12,000 
At 28 February 2022
12,000 
- 5 -
Vape Juice Hut Ltd Notes to the Accounts for the year ended 28 February 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 March 2022
13,110 
Disposals
(3,500)
At 28 February 2023
9,610 
Depreciation
At 1 March 2022
8,156 
On disposals
(2,403)
At 28 February 2023
5,753 
Net book value
At 28 February 2023
3,857 
At 28 February 2022
4,954 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
16,083 
15,594 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
17,908 
20,019 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -