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VAPE JUNGLE (HERTFORD) LIMITED

Registered Number
10423544
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

VAPE JUNGLE (HERTFORD) LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | A Bostock
| J Bostock

Registered Address | 36 Fretherne Road
| Welwyn Garden City
| AL8 6NU

Registered Number | 10423544 (England and Wales)

VAPE JUNGLE (HERTFORD) LIMITED
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 38,748 |  |  |  | 44,308
|  |  |  | 38,748 |  |  |  | 44,308
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 194,513 |  |  |  | 172,161 |  |
Debtors | 5 | 88,725 |  |  |  | 99,722 |  |
Cash at bank and on hand |  | 152,252 |  |  |  | 102,866 |  |
|  | 435,490 |  |  |  | 374,749 |  |
Creditors amounts falling due within one year | 6 | (276,517) |  |  |  | (204,891) |  |
Net current assets (liabilities) |  |  |  | 158,973 |  |  |  | 169,858
Total assets less current liabilities |  |  |  | 197,721 |  |  |  | 214,166
Creditors amounts falling due after one year | 7 |  |  | (869) |  |  |  | (11,353)
Provisions for liabilities |  |  |  | (9,687) |  |  |  | (11,077)
Net assets |  |  |  | 187,165 |  |  |  | 191,736
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 9 |  |  |  | 9
Other reserves |  |  |  | 4 |  |  |  | 4
Profit and loss account |  |  |  | 187,152 |  |  |  | 191,723
Shareholders' funds |  |  |  | 187,165 |  |  |  | 191,736

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 5 January 2026, and are signed on its behalf by:
J Bostock Director Registered Company No. 10423544

VAPE JUNGLE (HERTFORD) LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. The directors consider that there are no significant judgements and estimates in the preparation of these accounts.

| Turnover policy
--- | ---
| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

|  | Straight line (years)
| Land and buildings | 3
| Plant and machinery | 3
| Fixtures and fittings | 3
| Vehicles | 3
| Office Equipment | 3

| Lease incentives
--- | ---
| Incentives received to enter into a finance lease reduce the fair value of the asset and are included in the calculation of present value of minimum lease payments. Incentives received to enter into an operating lease are credited to the profit and loss account, to reduce the lease expense, on a straight-line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 25 |  | 25

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 24 | 231,065
| Additions | 7,681
| At 30 April 25 | 238,745
| Depreciation and impairment
| At 01 May 24 | 186,757
| Charge for year | 13,241
| At 30 April 25 | 199,998
| Net book value
| At 30 April 25 | 38,748
| At 30 April 24 | 44,308

4. | Stocks
--- | ---
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 194,513 |  | 172,161
| Total | 194,513 |  | 172,161

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,198 |  | -
| Other debtors | 26,771 |  | 36,393
| Prepayments and accrued income | 18,476 |  | 21,049
| Total | 46,445 |  | 57,442

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 20,766 |  | 10,788
| Bank borrowings and overdrafts | 10,484 |  | 10,225
| Taxation and social security | 166,325 |  | 132,477
| Other creditors | 78,942 |  | 51,401
| Total | 276,517 |  | 204,891

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 869 |  | 11,353
| Total | 869 |  | 11,353

8. | Operating lease commitments
--- | ---
| At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, for future minimum lease payments, as follows: 2025 - £483,400 2024 - £647,200