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Registered Number: NI693524
Northern Ireland

 

 

 


Report of the Director and Unaudited Financial Statements

for the period ended 31 January 2024

for

EUROVAPE LTD

 
 
 
£
2024
£
Fixed assets 9,132 
Current assets 410,067 
Creditors: amount falling due within one year (195,091)
Net current assets/(liabilities) 214,976 
Total assets less current liabilities 224,108 
Net assets/(liabilities) 224,108 
 
Capital and reserves 224,108 
 
  1. For the period ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act 2006.
  3. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


----------------------------------
Patrick Martin Maginnis
Director

Date approved: 28 March 2025
1
Statutory Information
EUROVAPE LTD is a private limited company, limited by shares, domiciled in Northern Ireland, registration number NI693524, registration address 1 Lakelands, Craigavon, Co Armagh, BT64 1AZ, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Going Concern
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment20% Reducing Balance
Office Equipment20% Reducing Balance
2.

Tangible fixed assets

Cost or Valuation   Computer Equipment   Office Equipment   Total
    £   £   £
At 06 January 2023      
Additions   2,207    9,209    11,416 
At 31 January 2024   2,207    9,209    11,416 
Depreciation
At 06 January 2023      
Charge for period   442    1,842    2,284 
At 31 January 2024   442    1,842    2,284 
Net book values
Closing balance as at 31 January 2024   1,765    7,367    9,132 

3.

Average number of employees

Average number of employees during the period were 7 .
2