2024-06-01 NI678971 2025-05-31 NI678971 2024-06-01 2025-05-31 NI678971 2024-05-31 NI678971 2023-06-01 2024-05-31 NI678971 uk-core:WithinOneYear 2024-05-31 NI678971 uk-core:WithinOneYear 2025-05-31 NI678971 uk-core:ShareCapital 2025-05-31 NI678971 uk-core:ShareCapital 2024-05-31 NI678971 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 NI678971 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 NI678971 uk-bus:Director1 2024-06-01 2025-05-31 NI678971 uk-core:PlantMachinery 2024-06-01 2025-05-31 NI678971 uk-core:ComputerEquipment 2024-06-01 2025-05-31 NI678971 uk-core:FurnitureFittings 2024-06-01 2025-05-31 NI678971 uk-core:ComputerEquipment 2024-05-31 NI678971 uk-core:FurnitureFittings 2024-05-31 NI678971 uk-core:PlantMachinery 2024-05-31 NI678971 uk-core:PlantMachinery 2025-05-31 NI678971 uk-core:FurnitureFittings 2025-05-31 NI678971 uk-core:ComputerEquipment 2025-05-31 NI678971 uk-core:WithinOneYear 2025-05-31 NI678971 uk-core:WithinOneYear 2024-05-31 iso4217:GBP xbrli:pure NI678971 uk-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 NI678971 uk-bus:FRS102 2024-06-01 2025-05-31 NI678971 uk-bus:FilletedAccounts 2024-06-01 2025-05-31 NI678971 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31

Vape Escape Ltd

Registered Number:NI 678971

For the year ended 31 May 2025
Northern Ireland
Unaudited Financial Statements

2
For the year ended 31 May 2025
Vape Escape Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

NI678971

As at 31 May 2025

Vape Escape Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

117,035
34,970
2
117,035
34,970

Current assets

Inventories

160,000
243,140
3
103,249

Cash and cash equivalents

38,904
282,044
263,249

Trade and other payables: amounts falling due within one
year

(157,750)
(159,344)
4
105,499
122,700
Net current assets

Total assets less current liabilities

239,735
140,469
(20,025)
(6,644)

Provisions for liabilities

219,710
Net assets
133,825

Capital and reserves

Called up share capital

1,000
1,000

Retained earnings

218,710
132,825
219,710
133,825
Shareholders' funds

For the year ended 31 May 2025 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 of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Christopher Matthews Director

These financial statements were approved and authorised for issue by the Board on 16 September 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 May 2025
Vape Escape Ltd
Notes to the Financial Statements
Statutory Information

Vape Escape Ltd is a private limited company, limited by shares, domiciled in Northern Ireland, registration number
NI 678971.

Registered address:

69 Upper English Street
Armagh
BT61 7LA

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Property, plant and equipment

Property, plant and equipment, 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:

Plant and Machinery

10% Reducing balance

5% Reducing balance

Computer Equipment

5% Reducing balance

Furniture and Fittings

2. Property, plant and equipment

Total

Computer
Equipment

Furniture and
Fittings

Plant and
Machinery

£

£

£

£

Cost or
valuation

At 01 June 2024

39,170
1,409
15,503
22,258
90,606
-
64,856
25,750

Additions

At 31 May 2025

48,008
80,359
1,409
129,776

Provision for depreciation and impairment

At 01 June 2024

4,200
89
1,339
2,772
Charge for year
8,541
66
3,951
4,524

At 31 May 2025

12,741
155
5,290
7,296

At 31 May 2025

Net book value

40,712
75,069
1,254
117,035

At 31 May 2024

19,486
14,164
1,320
34,970
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5
For the year ended 31 May 2025
Vape Escape Ltd
Notes to the Financial Statements Continued

3. Inventories

2024
2025

£

£

Stocks

243,140
160,000

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

41,875
-

Trade creditors

34,648
5,729

Taxation and social security

16,646
87,498

Other creditors

66,175
64,523
159,344
157,750

5. Average number of persons employed

During the year the average number of employees was 11 (2024 : 7)
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