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Vapours Daily Ltd
Registered Number:14326266
For the year ended 31 August 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2024
Vapours Daily Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
14326266
As at 31 August 2024
Vapours Daily Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
5,195
6,927
2
5,195
6,927
Current assets
Inventories
52,170
58,955
3
Trade and other receivables
5,943
-
4
617
Cash and cash equivalents
654
59,609
58,730
Trade and other payables: amounts falling due within one
year
(58,277)
(36,062)
5
453
23,547
Net current assets
Total assets less current liabilities
28,742
7,380
Trade and other payables: amounts falling due after more
than one year
-
(10,000)
6
18,742
Net assets
7,380
Capital and reserves
Called up share capital
1
1
Retained earnings
18,741
7,379
18,742
7,380
Shareholders' funds
For the year ended 31 August 2024 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 of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Khalil Parvizifard Director
These financial statements were approved and authorised for issue by the Board on 23 October 2024 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 31 August 2024
Vapours Daily Ltd
Notes to the Financial Statements
Statutory Information
Vapours Daily Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 14326266.
Registered address:
53 Greenfield Road
St. Helens
WA10 6RB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Property, plant and equipment
Plant and
Machinery
£
Cost or
valuation
At 01 September 2023
8,659
At 31 August 2024
8,659
Provision for depreciation and impairment
At 01 September 2023
1,732
Charge for year
1,732
At 31 August 2024
3,464
At 31 August 2024
Net book value
5,195
At 31 August 2023
6,927
3. Inventories
2023
2024
£
£
Stocks
58,955
52,170
4. Trade and other receivables
2023
2024
£
£
Taxation and social security
-
5,943
2 of 3
5
For the year ended 31 August 2024
Vapours Daily Ltd
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
7,272
106
Directors' loan accounts
28,790
58,171
36,062
58,277
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Other creditors
10,000
-
7. Average number of persons employed
During the year the average number of employees was 2 (2023 : 2)
3 of 3