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Company Registration No. 10865887 (England and Wales)
Deluxe Vapours Retail Ltd Unaudited accounts for the year ended 31 August 2023
Deluxe Vapours Retail Ltd Unaudited accounts Contents
Page
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Deluxe Vapours Retail Ltd Company Information for the year ended 31 August 2023
Directors
Simon Bell AndrewHughes
Company Number
10865887 (England and Wales)
Registered Office
Deluxe Vapours Lloyd Street Llanelli SA15 2PU United Kingdom
Accountants
Nigel Rees Accountancy Limited 572 Mumbles Road Mumbles Swansea Dyfed SA3 4DL
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Deluxe Vapours Retail Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
40,763 
44,139 
Current assets
Inventories
207,293 
150,438 
Debtors
35,687 
4,822 
Cash at bank and in hand
158,727 
186,121 
401,707 
341,381 
Creditors: amounts falling due within one year
(120,797)
(75,022)
Net current assets
280,910 
266,359 
Total assets less current liabilities
321,673 
310,498 
Creditors: amounts falling due after more than one year
(107,261)
(145,377)
Net assets
214,412 
165,121 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
214,410 
165,119 
Shareholders' funds
214,412 
165,121 
For the year ending 31 August 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 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 5 March 2024 and were signed on its behalf by
Simon Bell Director Company Registration No. 10865887
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Deluxe Vapours Retail Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Deluxe Vapours Retail Ltd is a private company, limited by shares, registered in England and Wales, registration number 10865887. The registered office is Deluxe Vapours, Lloyd Street, Llanelli, SA15 2PU, 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.
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%
Motor vehicles
25%
Fixtures & fittings
25%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2022
76,907 
Additions
15,006 
At 31 August 2023
91,913 
Depreciation
At 1 September 2022
32,768 
Charge for the year
18,382 
At 31 August 2023
51,150 
Net book value
At 31 August 2023
40,763 
At 31 August 2022
44,139 
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Deluxe Vapours Retail Ltd Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
35,687 
- 
Other debtors
- 
4,822 
35,687 
4,822 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
86,420 
36,208 
Trade creditors
11,489 
24,552 
Taxes and social security
22,888 
14,262 
120,797 
75,022 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
107,261 
145,377 
8
Average number of employees
During the year the average number of employees was 15 (2022: 15).
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