13 April 2023 false No description of principal activity Taxfiler 2024.6 14798559business:PrivateLimitedCompanyLtd2023-04-132024-04-30 147985592023-04-12 147985592023-04-132024-04-30 14798559business:AuditExemptWithAccountantsReport2023-04-132024-04-30 14798559business:FilletedAccounts2023-04-132024-04-30 147985592024-04-30 14798559business:Director12023-04-132024-04-30 14798559business:RegisteredOffice2023-04-132024-04-30 14798559core:WithinOneYear2024-04-30 14798559core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 14798559core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 14798559core:PreviouslyStatedAmount2024-04-30 14798559business:SmallEntities2023-04-132024-04-30 14798559countries:EnglandWales2023-04-132024-04-30 iso4217:GBP xbrli:pure
Company Registration No. 14798559 (England and Wales)
B&f Vape Ltd Unaudited accounts for the period from 13 April 2023 to 30 April 2024
B&f Vape Ltd Unaudited accounts Contents
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B&f Vape Ltd Company Information for the period from 13 April 2023 to 30 April 2024
Director
Juljan Hazizaj
Company Number
14798559 (England and Wales)
Registered Office
119 Office Door 548-550 Elder Gate Milton Keynes England MK9 1LR United Kingdom
Accountants
Agents For Accounting Ltd Apex House, 2nd Floor Grand Arcade London N12 0EH
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B&f Vape Ltd Statement of financial position as at 30 April 2024
2024 
Notes
£ 
Current assets
Cash at bank and in hand
(19)
Creditors: amounts falling due within one year
(702)
Net current liabilities
(721)
Net liabilities
(721)
Capital and reserves
Called up share capital
1 
Profit and loss account
(722)
Shareholders' funds
(721)
For the period ending 30 April 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 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 9 January 2025 and were signed on its behalf by
Juljan Hazizaj Director Company Registration No. 14798559
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B&f Vape Ltd Notes to the Accounts for the period from 13 April 2023 to 30 April 2024
1
Statutory information
B&f Vape Ltd is a private company, limited by shares, registered in England and Wales, registration number 14798559. The registered office is 119 Office Door 548-550 Elder Gate, Milton Keynes, England, MK9 1LR, 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 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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Creditors: amounts falling due within one year
2024 
£ 
Other creditors
1,700 
Loans from directors
(1,178)
Accruals
180 
702 
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises
6
Loans to directors
During the year , director of the company owed £1,178 to the company.
7
Average number of employees
During the period the average number of employees was 0.
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