Company Registration No. 14551803 (England and Wales)
BILLIONS VAPES LTD
Unaudited accounts
for the year ended 31 December 2024
BILLIONS VAPES LTD
Unaudited accounts
Contents
BILLIONS VAPES LTD
Company Information
for the year ended 31 December 2024
Company Number
14551803 (England and Wales)
Registered Office
21 HYDE PARK ROAD
LEEDS
LS6 1PY
ENGLAND
Accountants
HLA Accountants
21 Hyde Park Road
Leeds
West Yorkshire
LS6 1PY
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
BILLIONS VAPES LTD
for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
BILLIONS VAPES LTD for the year ended
31 December 2024 as set out on pages
5 -
7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
HLA Accountants
Chartered Certified Accountants
21 Hyde Park Road
Leeds
West Yorkshire
LS6 1PY
10 September 2025
BILLIONS VAPES LTD
Statement of financial position
as at 31 December 2024
Cash at bank and in hand
(621)
670
Creditors: amounts falling due within one year
(3,390)
141
Net current assets
1,885
911
Called up share capital
100
100
Profit and loss account
1,785
811
Shareholders' funds
1,885
911
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 10 September 2025 and were signed on its behalf by
Tanser MAHMOOD
Director
Company Registration No. 14551803
BILLIONS VAPES LTD
Notes to the Accounts
for the year ended 31 December 2024
BILLIONS VAPES LTD is a private company, limited by shares, registered in England and Wales, registration number 14551803. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Amounts falling due within one year
Amounts falling due after more than one year
5
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
2,300
-
Taxes and social security
190
190
Loans from directors
-
(731)
BILLIONS VAPES LTD
Notes to the Accounts
for the year ended 31 December 2024
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).