REGISTERED NUMBER: 10601342 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

True Vape Redditch Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N K Powton

REGISTERED OFFICE:

104 Evesham Road

Redditch

B97 5ES

REGISTERED NUMBER:

10601342 (England and Wales)

ACCOUNTANTS:

Brotherton & Co

Abbeydale House

166 Easemore Road

Riverside

Redditch

Worcestershire

B98 8HE

FIXED ASSETS

Tangible assets

4

7,190

9,911

CURRENT ASSETS

Stocks

22,263

22,723

Debtors

76,277

97,281

Cash at bank

28,866

36,609

127,406

156,613

CREDITORS

Amounts falling due within one year

30,693

48,571

NET CURRENT ASSETS

96,713

108,042

TOTAL ASSETS LESS CURRENT LIABILITIES

103,903

117,953

CREDITORS

Amounts falling due after more than one year

2,495

12,494

NET ASSETS

101,408

105,459

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

101,308

105,359

SHAREHOLDERS' FUNDS

101,408

105,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

N K Powton - Director

1.	STATUTORY INFORMATION

True Vape Redditch Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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.

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 by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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 by the year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

29,090

Additions

607

At 28 February 2026

29,697

DEPRECIATION

At 1 March 2025

19,179

Charge for year

3,328

At 28 February 2026

22,507

NET BOOK VALUE

At 28 February 2026

7,190

At 28 February 2025

9,911