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Company Registration No. 14501271 (England and Wales)
VAPEUNI LIMITED Unaudited accounts for the year ended 31 December 2024
VAPEUNI LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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VAPEUNI LIMITED Company Information for the year ended 31 December 2024
Director
XINQI HE
Company Number
14501271 (England and Wales)
Registered Office
5 New Street Square London EC4A 3TW
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VAPEUNI LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
4
23,997 
- 
Current assets
Cash at bank and in hand
1 
1 
Creditors: amounts falling due within one year
5
(29,740)
(2,500)
Net current liabilities
(29,739)
(2,499)
Net liabilities
(5,742)
(2,499)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(5,743)
(2,500)
Shareholders' funds
(5,742)
(2,499)
For the year ending 31 December 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 15 September 2025 and were signed on its behalf by
XINQI HE Director Company Registration No. 14501271
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VAPEUNI LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
VAPEUNI LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14501271. The registered office is 5 New Street Square, London, EC4A 3TW.
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
These financial statements have been prepared on the going concern basis, under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 (FRS102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The shareholder (parent company - Supersmooth Beta HK Limited) and its controlling parent (Supersmooth International Inc.) will continue to financially support the company for the foreseeable future. The company therefore continues to adopt the going concern in preparing its financial statements.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments
Investments in subsidiaries are accounted for at cost less impairment or at fair value,
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
- 
Additions
23,997 
Valuation at 31 December 2024
23,997 
There was no impairement during the year.
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VAPEUNI LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
27,240 
- 
Other creditors
2,500 
2,500 
29,740 
2,500 
6
Transactions with related parties
Relx International Enterprises HK Limited ceased to be shareholder on 27/02/2024. As of 31/12/2024, the amount owed to it was £2,500 (2023:£2,500). The company is 100% owned by Supersmooth Beta HK Limited since 27/02/2024 whose parent company is Supersmooth International Inc. As at 31/12/2024, the amount owed to Supersmooth Beta HK Limited was £643 (2023: £nil) and the amount owed to Supersmooth International Inc, was £26,597 (2023: £nil).
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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