REGISTERED NUMBER: 15321314 (England and Wales)

Unaudited Financial Statements

for the Period

1st December 2023 to 31st December 2024

for

The E-Cig Store Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

J Singh-Raud

Registered office:

Unit 1 Hammond Court

Hammond Avenue

Stockport

Manchester

SK4 1PQ

Registered number:

15321314 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Tangible assets

4

112,299

Current assets

Stocks

1,420,449

Debtors

5

25,994

Cash at bank and in hand

144,781

1,591,224

Creditors

Amounts falling due within one year

6

1,395,114

Net current assets

196,110

Total assets less current liabilities

308,409

Creditors

Amounts falling due after more than one year

7

86,595

Net assets

221,814

Capital and reserves

Called up share capital

8

100

Retained earnings

221,714

Shareholders' funds

221,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th September 2025 and were signed by:

J Singh-Raud - Director

1.	Statutory information

The E-Cig Store Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Equipment

-

20% on 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the period was 120 .

4.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Equipment

Totals

£

£

£

£

Cost

Additions

24,448

100,222

15,704

140,374

At 31st December 2024

24,448

100,222

15,704

140,374

Depreciation

Charge for period

4,890

20,044

3,141

28,075

At 31st December 2024

4,890

20,044

3,141

28,075

Net book value

At 31st December 2024

19,558

80,178

12,563

112,299

5.

Debtors: amounts falling due within one year

£

Trade debtors

25,994

6.

Creditors: amounts falling due within one year

£

Bank loans and overdrafts

74,082

Trade creditors

736,256

Taxation and social security

388,609

Other creditors

196,167

1,395,114

7.

Creditors: amounts falling due after more than one year

£

Hire purchase contracts

24,643

Other creditors

61,952

86,595

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

24,643

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100