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Company Registration No. 08553549 (England and Wales)
Vapable Ltd Unaudited accounts for the year ended 30 June 2024
Vapable Ltd Unaudited accounts Contents
Page
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Vapable Ltd Company Information for the year ended 30 June 2024
Director
Mr M Halsall
Company Number
08553549 (England and Wales)
Registered Office
Unit 19 Dalweb Industrial Estate Southport PR9 8DE
Accountants
My Accountancy Hub Level One, Basecamp Liverpool 49 Jamaica Street Liverpool L1 0AH
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Vapable Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
220 
220 
Tangible assets
31,001 
36,024 
31,221 
36,244 
Current assets
Inventories
537,889 
555,168 
Debtors
175,479 
250,727 
Cash at bank and in hand
617,497 
504,589 
1,330,865 
1,310,484 
Creditors: amounts falling due within one year
(130,878)
(124,838)
Net current assets
1,199,987 
1,185,646 
Net assets
1,231,208 
1,221,890 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,231,207 
1,221,889 
Shareholders' funds
1,231,208 
1,221,890 
For the year ending 30 June 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 21 February 2025 and were signed on its behalf by
Mr M Halsall Director Company Registration No. 08553549
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Vapable Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Vapable Ltd is a private company, limited by shares, registered in England and Wales, registration number 08553549. The registered office is Unit 19 Dalweb Industrial Estate, Southport, PR9 8DE .
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
15% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2023
220 
At 30 June 2024
220 
Amortisation
At 1 July 2023
- 
At 30 June 2024
- 
Net book value
At 30 June 2024
220 
At 30 June 2023
220 
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Vapable Ltd Notes to the Accounts for the year ended 30 June 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 July 2023
78,309 
Additions
448 
At 30 June 2024
78,757 
Depreciation
At 1 July 2023
42,285 
Charge for the year
5,471 
At 30 June 2024
47,756 
Net book value
At 30 June 2024
31,001 
At 30 June 2023
36,024 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
75,419 
150,667 
Other debtors
100,060 
100,060 
175,479 
250,727 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
38,296 
43,689 
Trade creditors
25,387 
13,464 
Taxes and social security
17,447 
18,703 
Loans from directors
49,748 
48,982 
130,878 
124,838 
8
Average number of employees
During the year the average number of employees was 17 (2023: 17).
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