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REGISTERED NUMBER: 11985681 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| The Planet Of The Vapez (Silverdale) |

| Limited |

| The Planet Of The Vapez (Silverdale) |

| Limited (Registered number: 11985681) |

Contents of the Financial Statements

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| The Planet Of The Vapez (Silverdale) |

| Limited |

Company Information

for the year ended 31 May 2025

| DIRECTOR: | L Griffiths

| REGISTERED OFFICE: | 18 The Parade

| Silverdale

| Newcastle Under Lyme

| United Kingdom

| ST5 6LQ

| REGISTERED NUMBER: | 11985681 (England and Wales)

| The Planet Of The Vapez (Silverdale) |

| Limited (Registered number: 11985681) |

Statement of Financial Position

31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 512 |  | 517 |  |

CURRENT ASSETS

Stocks | 6 | 16,733 |  | 15,298 |  |

Debtors | 7 | 1,500 |  | 1,500 |  |

Cash at bank and in hand | 59,689 |  | 41,377 |  |

77,922 |  | 58,175 |  |

CREDITORS

Amounts falling due within one year | 8 | (39,740 | ) | (36,068 | ) |

NET CURRENT ASSETS | 38,182 |  | 22,107 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 38,694 |  | 22,624 |  |

PROVISIONS FOR LIABILITIES | 10 | (97 | ) | (98 | ) |

NET ASSETS | 38,597 |  | 22,526 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 38,497 |  | 22,426 |  |

38,597 |  | 22,526 |  |

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

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 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 Planet Of The Vapez (Silverdale) |

| Limited (Registered number: 11985681) |

Statement of Financial Position - continued

31 May 2025

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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 February 2026 and were signed by:

L Griffiths - Director

| The Planet Of The Vapez (Silverdale) |

| Limited (Registered number: 11985681) |

Notes to the Financial Statements

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| The Planet of the Vapez (Silverdale) Limited ('The Company') is primarily engaged in the sale of e-cigarettes.

| The Company is a private company limited by shares and is incorporated in England and Wales. The address of the principle place of business and that of the registered office is 18 The Parade, Silverdale, Newcastle Under Lyme, ST5 6LQ. The registered number can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Summary of significant accounting policies

| The principle accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented, unless otherwise stated.

| Basis of preparation

| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

| Going concern

| No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the director. Therefore the director considers it appropriate to prepare the financial statements on the going concern basis.

| Revenue recognition

| Revenue is measured at fair value of consideration received or receivable and represents amounts receivable for goods supplied.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

| The Planet Of The Vapez (Silverdale) |

| Limited (Registered number: 11985681) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' current accounts and loans.

| Bank loans and directors loans are initially measured at the present value of future payments, discounted at a market rate of interest and subsequently at amortised cost using the effective interest method.

| Directors current balances (being those repayable on demand), trade debtors, other debtors and creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment.If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| Taxation

| Taxation for the year comprises of current and deferred tax. Tax is recognised in the statement of comprehensive income except to the extent that it relates to items recognised 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 at the period end.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the period end.

| 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 at the period 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

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Impairment of assets

| Assets not measured at fair value are reviewed for any indications that the asset may be impaired. If such indications exist, the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4. | EMPLOYEES AND DIRECTORS

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

| The Planet Of The Vapez (Silverdale) |

| Limited (Registered number: 11985681) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 1,225 |  | 515 |  | 1,740 |  |

| Additions | 254 |  | - |  | 254 |  |

| At 31 May 2025 | 1,479 |  | 515 |  | 1,994 |  |

| DEPRECIATION

| At 1 June 2024 | 796 |  | 427 |  | 1,223 |  |

| Charge for year | 171 |  | 88 |  | 259 |  |

| At 31 May 2025 | 967 |  | 515 |  | 1,482 |  |

| NET BOOK VALUE

| At 31 May 2025 | 512 |  | - |  | 512 |  |

| At 31 May 2024 | 429 |  | 88 |  | 517 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 16,733 |  | 15,298 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Prepayments | 1,500 |  | 1,500 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 684 |  | 250 |  |

| Tax | 8,490 |  | 7,338 |  |

| VAT | 905 |  | 2,619 |  |

| Other creditors | 25,818 |  | 23,293 |  |

| Directors' current accounts | 2,903 |  | 1,718 |  |

| Accrued expenses | 940 |  | 850 |  |

39,740 |  | 36,068 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 7,005 |  | 6,925 |  |

| Between one and five years | 14,834 |  | 577 |  |

21,839 |  | 7,502 |  |

| The Planet Of The Vapez (Silverdale) |

| Limited (Registered number: 11985681) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 97 |  | 98 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 98 |  |

| Provided during year | (1 | ) |

| Credit to Statement of |

| Comprehensive Income |

| Balance at 31 May 2025 | 97 |  |