Company Registration No. SC517576 (Scotland)
Ecigarus Bellshill Limited
Unaudited accounts
for the year ended 31 October 2025
Ecigarus Bellshill Limited
Unaudited accounts
Contents
Ecigarus Bellshill Limited
Company Information
for the year ended 31 October 2025
Company Number
SC517576 (Scotland)
Registered Office
63 Swinhill Road
Larkhall
ML9 2TX
Scotland
Accountants
Miller, Thompson & Co
40 Union St
Stonehouse
Larkhall
ML9 3LF
Ecigarus Bellshill Limited
Statement of financial position
as at 31 October 2025
Cash at bank and in hand
72,285
12,545
Creditors: amounts falling due within one year
(14,691)
(73,308)
Net current assets
60,569
48,546
Called up share capital
10
10
Profit and loss account
60,559
48,536
Shareholders' funds
60,569
48,546
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 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 25 March 2026 and were signed on its behalf by
Richard Koiak
Director
Company Registration No. SC517576
Ecigarus Bellshill Limited
Notes to the Accounts
for the year ended 31 October 2025
Ecigarus Bellshill Limited is a private company, limited by shares, registered in Scotland, registration number SC517576. 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-cigarettes supplied by the company.
Turnover is measured at the fair value of e-cigarettes 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 Bellshill 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.
Hire purchase and leasing commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
8,935
5,320
Taxes and social security
2,820
6,363
Ecigarus Bellshill Limited
Notes to the Accounts
for the year ended 31 October 2025
7
Transactions with related parties
Ecigarus Fluids Limited
A company in which R Koiak is a director.
During the year the company repaid loans totalling £39,408 to Ecigarus Fluids Limited.
At the year end, the balance due to Ecigarus Fluids 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.
During the year the company purchased goods and labour totalling £139,750 from Ecigarus Wishaw Limited.
At the year end, the balance due to Ecigarus Wishaw Limited was £8,923. There are no fixed repayment terms and no interest is charged.
The Old School Guest House Ltd
A company in which R Koiak is a director.
At the year end, the balance due from The Old School Guest House Ltd was £NIL. There are no fixed repayment terms and no interest is charged.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).