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Company Registration No. 10865887 (England and Wales)
Deluxe Vapours Retail Ltd Unaudited accounts for the year ended 31 August 2024
Deluxe Vapours Retail Ltd Unaudited accounts Contents
Page
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Deluxe Vapours Retail Ltd Company Information for the year ended 31 August 2024
Directors
Simon Bell AndrewHughes
Company Number
10865887 (England and Wales)
Registered Office
Deluxe Vapours Lloyd Street Llanelli SA15 2PU United Kingdom
Accountants
Hurleys Accounting Limited 201 Underhill Road East Dulwich London Dyfed SE22 0PD
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Deluxe Vapours Retail Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,572 
40,763 
Current assets
Inventories
158,539 
207,293 
Debtors
25,184 
35,687 
Cash at bank and in hand
219,738 
158,727 
403,461 
401,707 
Creditors: amounts falling due within one year
(142,970)
(120,797)
Net current assets
260,491 
280,910 
Total assets less current liabilities
291,063 
321,673 
Creditors: amounts falling due after more than one year
(80,298)
(107,261)
Net assets
210,765 
214,412 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
210,763 
214,410 
Shareholders' funds
210,765 
214,412 
For the year ending 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 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 25 March 2025 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 2024
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 2023
91,913 
At 31 August 2024
91,913 
Depreciation
At 1 September 2023
51,150 
Charge for the year
10,191 
At 31 August 2024
61,341 
Net book value
At 31 August 2024
30,572 
At 31 August 2023
40,763 
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Deluxe Vapours Retail Ltd Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
24,979 
35,687 
Other debtors
205 
- 
25,184 
35,687 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
94,198 
86,420 
Trade creditors
29,362 
11,489 
Taxes and social security
19,410 
22,888 
142,970 
120,797 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
80,298 
107,261 
8
Average number of employees
During the year the average number of employees was 15 (2023: 15).
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