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Company Registration No. 09562543 (England and Wales)
Dripdrop Vapour Ltd Unaudited accounts for the year ended 31 March 2026
Dripdrop Vapour Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Dripdrop Vapour Ltd Company Information for the year ended 31 March 2026
Directors
Mrs Samantha Jane Stone Mr Craig Stone
Company Number
09562543 (England and Wales)
Registered Office
5 BROOKSIDE RED MARSH INDUSTRIAL ESTATE THORNTON-CLEVELEYS FY5 4EZ ENGLAND
Accountants
Ladybird Bookkeeping & Accounts 8 Warren Grove Thornton Cleveleys Lancashire FY5 3TX
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Dripdrop Vapour Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
39,681 
51,542 
Current assets
Inventories
108,000 
93,000 
Debtors
5
5,200 
6,852 
Cash at bank and in hand
39,667 
58,824 
152,867 
158,676 
Creditors: amounts falling due within one year
6
(19,583)
(33,286)
Net current assets
133,284 
125,390 
Total assets less current liabilities
172,965 
176,932 
Creditors: amounts falling due after more than one year
7
(21,789)
(20,485)
Provisions for liabilities
Deferred tax
(22,102)
(22,102)
Net assets
129,074 
134,345 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
129,072 
134,343 
Shareholders' funds
129,074 
134,345 
For the year ending 31 March 2026 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 28 May 2026 and were signed on its behalf by
Mr Craig Stone Director Company Registration No. 09562543
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Dripdrop Vapour Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Dripdrop Vapour Ltd is a private company, limited by shares, registered in England and Wales, registration number 09562543. The registered office is 5 BROOKSIDE, RED MARSH INDUSTRIAL ESTATE, THORNTON-CLEVELEYS, FY5 4EZ, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
264,235 
12,150 
77,804 
354,189 
Additions
- 
- 
1,366 
1,366 
At 31 March 2026
264,235 
12,150 
79,170 
355,555 
Depreciation
At 1 April 2025
228,963 
10,994 
62,690 
302,647 
Charge for the year
8,818 
289 
4,120 
13,227 
At 31 March 2026
237,781 
11,283 
66,810 
315,874 
Net book value
At 31 March 2026
26,454 
867 
12,360 
39,681 
At 31 March 2025
35,272 
1,156 
15,114 
51,542 
- 5 -
Dripdrop Vapour Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
2,700 
4,352 
Other debtors
2,500 
2,500 
5,200 
6,852 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
10,648 
VAT
13,117 
13,557 
Taxes and social security
6,373 
8,773 
Other creditors
178 
178 
Loans from directors
297 
512 
Accruals
(382)
(382)
19,583 
33,286 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
21,789 
20,485 
8
Controlling party
The company's immediate parent is Bottle Cap Inc Limited, incorporated in England & Wales. The ultimate controlling party is Mr & Mrs Stone by virtue of their combined ownership of 100% of the issued share capital in Bottle Cap Inc Limited.
9
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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