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Registered number: 08710314
UKVapes Trading Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08710314
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 56,410 17,362
56,410 17,362
CURRENT ASSETS
Stocks 5 62,000 71,000
Debtors 6 12,044 15,121
Cash at bank and in hand 163,945 217,236
237,989 303,357
Creditors: Amounts Falling Due Within One Year 7 (33,717 ) (52,066 )
NET CURRENT ASSETS (LIABILITIES) 204,272 251,291
TOTAL ASSETS LESS CURRENT LIABILITIES 260,682 268,653
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,260 ) (4,340 )
NET ASSETS 251,422 264,313
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 251,222 264,113
SHAREHOLDERS' FUNDS 251,422 264,313
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For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr F Vamosi
Director
31 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
UKVapes Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08710314 . The registered office is Ukvapes, Unit 7 Miners Park, Llay, Wrexham, Wrexham, LL12 0PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles 25% Reducing balance
Fixtures and fittings 15% Reducing balance
Computer equipment 33% Straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 11)
10 11
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4. Tangible Assets
Motor vehicles Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 October 2023 - 24,408 26,103 50,511
Additions 49,990 369 7,185 57,544
Disposals - (3,163 ) (4,152 ) (7,315 )
As at 30 September 2024 49,990 21,614 29,136 100,740
Depreciation
As at 1 October 2023 - 15,946 17,203 33,149
Provided during the period 12,498 1,131 2,208 15,837
Disposals - (1,870 ) (2,786 ) (4,656 )
As at 30 September 2024 12,498 15,207 16,625 44,330
Net Book Value
As at 30 September 2024 37,492 6,407 12,511 56,410
As at 1 October 2023 - 8,462 8,900 17,362
5. Stocks
2024 2023
£ £
Stock 62,000 71,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,314 3,706
Other debtors 5,730 11,415
12,044 15,121
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,453 3,281
Other creditors 3,356 2,919
Taxation and social security 26,908 45,866
33,717 52,066
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 20,000 32,000
Later than one year and not later than five years 40,000 60,000
60,000 92,000
10. Directors Advances, Credits and Guarantees
No director received additional advances, credits or guarantees during the current or previous accounting period.
11. Ultimate Parent Undertaking and Controlling Party
The company is a wholly owned subsidiary of Evapor Limited, which is the ultimate controlling party.
The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2016 not to prepare group accounts.
12. Related party transactions
The following related party transactions were undertaken during the year:
The director of the company withdrew amounts totalling £Nil (2023: £Nil) and introduced £312 (2023: £520). At the balance sheet date the company owed the director £1,456 (2023: £1,144).
No dividends were paid to the director in respect of the shareholding.
The director owns 50% in Evapor Limited. 
Evapor Limited, a company under common control with 100% shareholding has taken and withdrawn dividends of £30,000 (2023: £100,000). 
Evapor Limited owed the company £200 as at 30 September 2024 (2023: £200).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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