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Registered Number: 09503312
England and Wales

 

 

 

LIQUA VAPE LTD



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 108,404    103,913 
108,404    103,913 
Current assets      
Stocks 74,031    164,179 
Debtors 265,330    295,049 
Cash at bank and in hand 18,792    87,679 
358,153    546,907 
Creditors: amount falling due within one year (174,548)   (164,535)
Net current assets 183,605    382,372 
 
Total assets less current liabilities 292,009    486,285 
Creditors: amount falling due after more than one year (642)   (9,871)
Accruals and deferred income (707)   (707)
Net assets 290,660    475,707 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 290,560    475,607 
Shareholders' funds 290,660    475,707 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 06 June 2025 and were signed by:


-------------------------------
Amman Moosa
Director
1
General Information
LIQUA VAPE LTD is a private company, limited by shares, registered in England and Wales, registration number 09503312, registration address Zabou House, Shelley Road, Preston, PR2 2ZH .

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 9 (2024 : 9).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 April 2024 8,495    150,515    159,010 
Additions   26,490    26,490 
Disposals    
At 31 March 2025 8,495    177,005    185,500 
Depreciation
At 01 April 2024 2,124    52,973    55,097 
Charge for year 1,327    20,672    21,999 
On disposals    
At 31 March 2025 3,451    73,645    77,096 
Net book values
Closing balance as at 31 March 2025 5,044    103,360    108,404 
Opening balance as at 01 April 2024 6,371    97,542    103,913 


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