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Registered Number: 09503312
England and Wales
LIQUA VAPE LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

LIQUA VAPE LTD Contents Page For the year ended 31 March 2026
Statement of financial position | 1
Notes to the financial statements | 2

LIQUA VAPE LTD Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 86,471 |  | 108,404
|  | 86,471 |  | 108,404
Current assets |  |  |
Stocks |  | 31,166 |  | 74,031
Debtors |  | 248,346 |  | 265,330
Cash at bank and in hand |  | 26,945 |  | 18,792
|  | 306,457 |  | 358,153
Creditors: amount falling due within one year |  | (183,821) |  | (174,548)
Net current assets |  | 122,636 |  | 183,605
Total assets less current liabilities |  | 209,107 |  | 292,009
Creditors: amount falling due after more than one year |  | 0 |  | (642)
Accruals and deferred income |  | 0 |  | (707)
Net assets |  | 209,107 |  | 290,660
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 209,007 |  | 290,560
Shareholders' funds |  | 209,107 |  | 290,660
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. 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 by the director on 22 May 2026 and were signed by:
------------------------------- Amman Moosa Director
1

LIQUA VAPE LTD Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information LIQUA VAPE LTD is a private company, limited by shares, registered in England and Wales, registration number 09503312, registration address Zabou House, Shelley Road, Preston, PR2 2ZH . The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 5 (2025 : 9).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 April 2025 | 8,495 |  | 177,005 |  | 185,500
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 March 2026 | 8,495 |  | 177,005 |  | 185,500
Depreciation
At 01 April 2025 | 3,451 |  | 73,645 |  | 77,096
Charge for year | 1,261 |  | 20,672 |  | 21,933
On disposals | - |  | - |  | -
At 31 March 2026 | 4,712 |  | 94,317 |  | 99,029
Net book values
Closing balance as at 31 March 2026 | 3,783 |  | 82,688 |  | 86,471
Opening balance as at 01 April 2025 | 5,044 |  | 103,360 |  | 108,404
2