DOOZY VAPE CO. LTD - Filleted accounts

Registered number

09799714

DOOZY VAPE CO. LTD

Filleted Accounts

28 February 2026

DOOZY VAPE CO. LTD
Registered number:		09799714
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		301,543			271,392

Current assets
Stocks		324,905			325,284
Debtors	4	643,448			626,850
Cash at bank and in hand		139,471			177,104
		1,107,824			1,129,238

Creditors: amounts falling due within one year	5	(578,264)			(690,797)

Net current assets			529,560			438,441

Net assets			831,103			709,833

Capital and reserves
Called up share capital			100			100
Profit and loss account			831,003			709,733

Shareholder's funds			831,103			709,833

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




IMRAN ISMAIL
Director
Approved by the board on 18 May 2026

DOOZY VAPE CO. LTD
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 10 years
	Fixtures, fittings, tools and equipment	over 10 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			12		13


3	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	366,146		-		366,146
	Additions	66,366		8,795		75,161
	At 28 February 2026	432,512		8,795		441,307

	Depreciation
	At 1 March 2025	94,754		-		94,754
	Charge for the year	43,251		1,759		45,010
	At 28 February 2026	138,005		1,759		139,764

	Net book value
	At 28 February 2026	294,507		7,036		301,543
	At 28 February 2025	271,392		-		271,392


4	Debtors			2026		2025
£					£

	Trade debtors			502,027		537,485
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			41,500		-
	Other debtors			99,921		89,365
				643,448		626,850


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			502,031		565,072
	Corporation tax			48,592		50,958
	Other creditors			27,641		74,767
				578,264		690,797


6	Controlling party

	The company is under the full control of Doozy Holding Ltd.

7	Other information

	DOOZY VAPE CO. LTD is a private company limited by shares and incorporated in England. Its registered office is:
	UNIT 1,
	31 BRETTON STREET
	DEWSBURY
	WEST YORKSHIRE
	WF12 9BJ

8	Brand Development
	The Company continues to invest in developing its brand with Marketing costs totalling £73942.


9	Premises
	The new Premises has required a significant amount of Repairs during the year.


10	International Ventures
	The company continues to export goods, but do not expect these markets to grow by any significant volumes.



11	UK Market.
	Doozy Sales have stablised to a plateau, where the company now has a loyal customer base.