REGISTERED NUMBER: 09379830 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2025

FOR

UK ECIG VENDOR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H P Owen

P D Owen

SECRETARY:

H P Owen

REGISTERED OFFICE:

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

REGISTERED NUMBER:

09379830 (England and Wales)

ACCOUNTANTS:

D E Ball & Co Limited

Chartered Accountants

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

FIXED ASSETS

Tangible assets

4

565,041

911,974

Investments

5

-

3

565,041

911,977

CURRENT ASSETS

Stocks

1,185,393

1,140,214

Debtors

6

471,139

892,043

Cash at bank

623,080

43,989

2,279,612

2,076,246

CREDITORS

Amounts falling due within one year

7

1,583,493

1,678,593

NET CURRENT ASSETS

696,119

397,653

TOTAL ASSETS LESS CURRENT LIABILITIES

1,261,160

1,309,630

CREDITORS

Amounts falling due after more than one year

8

(560,738

)

(665,247

)

PROVISIONS FOR LIABILITIES

(73,600

)

(85,700

)

NET ASSETS

626,822

558,683

CAPITAL AND RESERVES

Called up share capital

9

132

2

Retained earnings

626,690

558,681

SHAREHOLDERS' FUNDS

626,822

558,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th October 2025 and were signed on its behalf by:

H P Owen - Director

1.	STATUTORY INFORMATION

UK ECIG Vendor 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost, 20% on cost, 15% on reducing balance and over the period of the lease

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 year 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 has made contributions to certain of the employees money purchase pension schemes.These are reflected in the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st February 2024

1,116,852

Additions

166,234

Disposals

(128,867

)

At 31st January 2025

1,154,219

DEPRECIATION

At 1st February 2024

204,878

Charge for year

402,961

Eliminated on disposal

(18,661

)

At 31st January 2025

589,178

NET BOOK VALUE

At 31st January 2025

565,041

At 31st January 2024

911,974

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1st February 2024

664,041

Additions

166,234

At 31st January 2025

830,275

DEPRECIATION

At 1st February 2024

98,829

Charge for year

273,147

At 31st January 2025

371,976

NET BOOK VALUE

At 31st January 2025

458,299

At 31st January 2024

565,212

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st February 2024

3

Disposals

(2

)

Impairments

(1

)

At 31st January 2025

-

NET BOOK VALUE

At 31st January 2025

-

At 31st January 2024

3

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

232,556

291,019

Other debtors

238,583

601,024

471,139

892,043

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

153,971

176,450

Hire purchase contracts and finance leases

140,039

114,134

Trade creditors

594,079

936,445

Taxation and social security

387,073

429,296

Other creditors

308,331

22,268

1,583,493

1,678,593

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

88,135

206,994

Hire purchase contracts and finance leases

472,603

458,253

560,738

665,247

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

33

A Ordinary

£1

33

1

33

B Ordinary

£1

33

1

12

C Ordinary

£1

12

-

12

D Ordinary

£1

12

-

9

E Ordinary

£1

9

-

17

F Ordinary

£1

17

-

16

G Ordinary

£1

16

-

132

2

The following shares were issued during the year for cash at par :

32 A Ordinary shares of £1

32 B Ordinary shares of £1

12 C Ordinary shares of £1

12 D Ordinary shares of £1

9 E Ordinary shares of £1

17 F Ordinary shares of £1

16 G Ordinary shares of £1

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st January 2025 and 31st January 2024:

31.1.25

31.1.24

£

£

H P Owen

Balance outstanding at start of year

180,361

107,082

Amounts repaid

(180,361

)

(107,082

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

189,916

180,361

P D Owen

Balance outstanding at start of year

-

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,616

-