REGISTERED NUMBER: 11095440 (England and Wales)

Financial Statements

for the Year Ended 1 February 2025

for

Vape and Stuff Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I S Reynolds

R A Reynolds

SECRETARY:

I S Reynolds

REGISTERED OFFICE:

318 Bury Road

Tottington

Bury

Lancashire

BL8 3DT

REGISTERED NUMBER:

11095440 (England and Wales)

ACCOUNTANTS:

Archwood Accountants

Archwood House

46-48 Long Street

Middleton

Manchester

M24 6UQ

CURRENT ASSETS

Debtors

5

8,090

14,628

Cash at bank

6,889

18,871

14,979

33,499

CREDITORS

Amounts falling due within one year

6

180

6,078

NET CURRENT ASSETS

14,799

27,421

TOTAL ASSETS LESS CURRENT LIABILITIES

14,799

27,421

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

14,699

27,321

SHAREHOLDERS' FUNDS

14,799

27,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 1 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 1 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2025 and were signed on its behalf by:

I S Reynolds - Director

1.	STATUTORY INFORMATION

Vape and Stuff Limited 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.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

property

£

COST

At 2 February 2024

and 1 February 2025

406

DEPRECIATION

At 2 February 2024

and 1 February 2025

406

NET BOOK VALUE

At 1 February 2025

-

At 1 February 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.2.25

1.2.24

£

£

Other debtors

-

12,301

Loan to related partnership

-

2,327

Directors' current accounts

8,090

-

8,090

14,628

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.2.25

1.2.24

£

£

Directors' current accounts

-

5,728

Accrued expenses

180

350

180

6,078

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 1 February 2025 and 1 February 2024:

1.2.25

1.2.24

£

£

I S Reynolds

Balance outstanding at start of year

-

-

Amounts advanced

3,618

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,618

-

R A Reynolds

Balance outstanding at start of year

-

-

Amounts advanced

4,471

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,471

-

8.	RELATED PARTY DISCLOSURES