Company Registration No. SC494767 (Scotland)
Ecigarus Fluids Limited
Unaudited accounts
for the year ended 31 October 2025
Ecigarus Fluids Limited
Unaudited accounts
Contents
Ecigarus Fluids Limited
Company Information
for the year ended 31 October 2025
Directors
Richard Koiak
Jane Koiak
Company Number
SC494767 (Scotland)
Registered Office
63 Swinhill Road
Larkhall
ML9 2TX
Scotland
Accountants
Miller, Thompson & Co
40 Union St
Stonehouse
Larkhall
ML9 3LF
Ecigarus Fluids Limited
Statement of financial position
as at 31 October 2025
Cash at bank and in hand
33,768
3,724
Creditors: amounts falling due within one year
(11,128)
(11,413)
Net current assets
48,680
50,954
Total assets less current liabilities
48,680
50,954
Creditors: amounts falling due after more than one year
-
(4,413)
Called up share capital
15
15
Profit and loss account
48,665
46,526
Shareholders' funds
48,680
46,541
For the year ending 31 October 2025 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 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 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 of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by
Richard Koiak
Director
Company Registration No. SC494767
Ecigarus Fluids Limited
Notes to the Accounts
for the year ended 31 October 2025
Ecigarus Fluids Limited is a private company, limited by shares, registered in Scotland, registration number SC494767. The registered office is 63 Swinhill Road, Larkhall, ML9 2TX, Scotland.
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.
The accounts are presented in £ sterling.
Turnover is derived from e-cigarette liquid vapour supplied by the company.
Turnover is measured at the fair value of e-cigarette liquid vapour supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment.
Expenditure of £1,000 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the income statement in the period it is incurred.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
Ecigarus Fluids Limited
Notes to the Accounts
for the year ended 31 October 2025
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.
Deferred tax assets and liabilities are not discounted.
Deferred Tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
24,827
14,021
Other debtors
1,213
40,622
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,692
2,967
Taxes and social security
502
2,605
7
Creditors: amounts falling due after more than one year
2025
2024
The bank loan is supported by a 100% guarantee from the UK Government.
Ecigarus Fluids Limited
Notes to the Accounts
for the year ended 31 October 2025
8
Transactions with related parties
Ecigarus Limited
A company in which R Koiak and Mrs J Koiak are directors.
At the year end, the balance due from Ecigarus Limited was £1,213. There are no fixed repayment terms and no interest is charged.
Ecigarus Bellshill Limited
A company in which R Koiak is a director.
During the year Ecigarus Bellshill Limited repaid loans totalling £39,408 to the company.
At the year end, the balance due from Ecigarus Bellshill Limited was £NIL. There are no fixed repayment terms and no interest is charged.
Ecigarus (South) Limited
A company in which R Koiak is a director.
At the year end, the balance due to Ecigarus South Limited was £NIL. There are no fixed repayment terms and no interest is charged.
Ecigarus Wishaw Limited
A company in which R Koiak is a director.
The company was charged wages totalling £12,582 from Ecigarus Wishaw Limited during the year. The company also sold goods totalling £37,562 to Ecigarus Wishaw Limited during the year.
At the year end, the balance due from Ecigarus Wishaw Limited was £24,827. There are no fixed repayment terms and no interest is charged.
R Koiak
The company operates a loan account with the director, R Koiak.
During the year, the director was repaid loans totalling £NIL by the company. At the year end, the balance due to the director was £361. This loan is unsecured, interest free and has no fixed repayment terms.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).