IRIS Accounts Production v26.1.0.640 11219274 director 1.3.25 28.2.26 28.2.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11219274 2025-02-28 11219274 2026-02-28 11219274 2025-03-01 2026-02-28 11219274 2024-02-29 11219274 2024-03-01 2025-02-28 11219274 2025-02-28 11219274 ns15:EnglandWales 2025-03-01 2026-02-28 11219274 ns14:PoundSterling 2025-03-01 2026-02-28 11219274 ns10:Director1 2025-03-01 2026-02-28 11219274 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11219274 ns10:SmallEntities 2025-03-01 2026-02-28 11219274 ns10:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 11219274 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 11219274 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11219274 ns10:FullAccounts 2025-03-01 2026-02-28 11219274 1 2025-03-01 2026-02-28 11219274 ns10:RegisteredOffice 2025-03-01 2026-02-28 11219274 ns5:CurrentFinancialInstruments 2026-02-28 11219274 ns5:CurrentFinancialInstruments 2025-02-28 11219274 ns5:Non-currentFinancialInstruments 2026-02-28 11219274 ns5:Non-currentFinancialInstruments 2025-02-28 11219274 ns5:ShareCapital 2026-02-28 11219274 ns5:ShareCapital 2025-02-28 11219274 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 11219274 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 11219274 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 11219274 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-03-01 2026-02-28 11219274 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-01 2026-02-28 11219274 ns5:ComputerSoftware 2025-03-01 2026-02-28 11219274 ns5:LeaseholdImprovements 2025-03-01 2026-02-28 11219274 ns5:PlantMachinery 2025-03-01 2026-02-28 11219274 ns5:FurnitureFittings 2025-03-01 2026-02-28 11219274 ns5:MotorVehicles 2025-03-01 2026-02-28 11219274 ns5:ComputerEquipment 2025-03-01 2026-02-28 11219274 ns5:IntangibleAssetsOtherThanGoodwill 2025-02-28 11219274 ns5:IntangibleAssetsOtherThanGoodwill 2026-02-28 11219274 ns5:IntangibleAssetsOtherThanGoodwill 2025-02-28 11219274 ns5:LeaseholdImprovements 2025-02-28 11219274 ns5:PlantMachinery 2025-02-28 11219274 ns5:FurnitureFittings 2025-02-28 11219274 ns5:LeaseholdImprovements 2026-02-28 11219274 ns5:PlantMachinery 2026-02-28 11219274 ns5:FurnitureFittings 2026-02-28 11219274 ns5:LeaseholdImprovements 2025-02-28 11219274 ns5:PlantMachinery 2025-02-28 11219274 ns5:FurnitureFittings 2025-02-28 11219274 ns5:MotorVehicles 2025-02-28 11219274 ns5:ComputerEquipment 2025-02-28 11219274 ns5:MotorVehicles 2026-02-28 11219274 ns5:ComputerEquipment 2026-02-28 11219274 ns5:MotorVehicles 2025-02-28 11219274 ns5:ComputerEquipment 2025-02-28 11219274 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-02-28 11219274 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2026-02-28 11219274 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-01 2026-02-28 11219274 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-02-28 11219274 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 11219274 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 11219274 ns10:Director1 1 2025-02-28 11219274 ns10:Director1 1 2024-02-29 11219274 ns10:Director1 1 2025-03-01 2026-02-28 11219274 ns10:Director1 1 2024-03-01 2025-02-28 11219274 ns10:Director1 1 2026-02-28 11219274 ns10:Director1 1 2025-02-28

REGISTERED NUMBER: 11219274 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| VAPEHOUSE KENT LIMITED |

VAPEHOUSE KENT LIMITED (REGISTERED NUMBER: 11219274)

Contents of the Financial Statements

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

VAPEHOUSE KENT LIMITED

Company Information

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTOR: | S D Brice

| REGISTERED OFFICE: | 5 Tolgate Lane

| Rochester

| Kent

| ME2 4TG

| REGISTERED NUMBER: | 11219274 (England and Wales)

| ACCOUNTANTS: | Friend & Grant Ltd

| Bryant House

| Bryant Road

| Strood

| Rochester

| Kent

| ME2 3EW

VAPEHOUSE KENT LIMITED (REGISTERED NUMBER: 11219274)

Balance Sheet

28 FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 5,725 |  | 7,957 |  |

Tangible assets | 6 | 103,884 |  | 142,731 |  |

109,609 |  | 150,688 |  |

CURRENT ASSETS

Stocks | 110,253 |  | 140,117 |  |

Debtors | 7 | 44,277 |  | 37,930 |  |

Cash at bank | 55,309 |  | 59,557 |  |

209,839 |  | 237,604 |  |

CREDITORS

Amounts falling due within one year | 8 | 164,668 |  | 224,060 |  |

NET CURRENT ASSETS | 45,171 |  | 13,544 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 154,780 |  | 164,232 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (61,851 | ) | (78,709 | ) |

PROVISIONS FOR LIABILITIES | (8,935 | ) | (11,210 | ) |

NET ASSETS | 83,994 |  | 74,313 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 83,894 |  | 74,213 |  |

SHAREHOLDERS' FUNDS | 83,994 |  | 74,313 |  |

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.

VAPEHOUSE KENT LIMITED (REGISTERED NUMBER: 11219274)

Balance Sheet - continued

28 FEBRUARY 2026

The 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.

The financial statements were approved by the director and authorised for issue on 30 April 2026 and were signed by:

S D Brice - Director

VAPEHOUSE KENT LIMITED (REGISTERED NUMBER: 11219274)

Notes to the Financial Statements

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Vapehouse Kent Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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 presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes. Turnover is not recognised when goods or services are exchanged for goods or services that are of a similar nature and value or when the transaction lacks commercial substance.

| Sale of goods

| Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

| - the company has transferred the significant risks and rewards of ownership to the buyer;

| - the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold;

| - the amount of revenue can be measured reliably;

| - it is probable that the company will receive the consideration due under the transaction;

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Trademarks are being amortised evenly over their estimated useful life of ten years.

| Customer database are being amortised evenly over their estimated useful life of five years.

| Website is being amortised evenly over its estimated useful life of five years.

VAPEHOUSE KENT LIMITED (REGISTERED NUMBER: 11219274)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | straight line over lease term

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 20% on cost and straight line over lease term

| Computer equipment | - | 25% on cost

| 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 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

| Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

| All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

| 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.

| Employee benefits

| The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2025 - 14 ) .

VAPEHOUSE KENT LIMITED (REGISTERED NUMBER: 11219274)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

5. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 12,636 |  |

| AMORTISATION

| At 1 March 2025 | 4,679 |  |

| Charge for year | 2,232 |  |

| At 28 February 2026 | 6,911 |  |

| NET BOOK VALUE

| At 28 February 2026 | 5,725 |  |

| At 28 February 2025 | 7,957 |  |

6. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 March 2025 | 30,181 |  | 44,352 |  | 25,983 |  |

| Additions | 8,334 |  | 857 |  | 2,410 |  |

| Disposals | - |  | (10,267 | ) | (6,548 | ) |

| At 28 February 2026 | 38,515 |  | 34,942 |  | 21,845 |  |

| DEPRECIATION

| At 1 March 2025 | 15,090 |  | 11,088 |  | 16,019 |  |

| Charge for year | 7,808 |  | 8,736 |  | 3,975 |  |

| Eliminated on disposal | - |  | (2,567 | ) | (1,400 | ) |

| At 28 February 2026 | 22,898 |  | 17,257 |  | 18,594 |  |

| NET BOOK VALUE

| At 28 February 2026 | 15,617 |  | 17,685 |  | 3,251 |  |

| At 28 February 2025 | 15,091 |  | 33,264 |  | 9,964 |  |

VAPEHOUSE KENT LIMITED (REGISTERED NUMBER: 11219274)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

6. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 134,706 |  | 11,656 |  | 246,878 |  |

| Additions | - |  | - |  | 11,601 |  |

| Disposals | (532 | ) | - |  | (17,347 | ) |

| At 28 February 2026 | 134,174 |  | 11,656 |  | 241,132 |  |

| DEPRECIATION

| At 1 March 2025 | 54,524 |  | 7,426 |  | 104,147 |  |

| Charge for year | 14,531 |  | 2,231 |  | 37,281 |  |

| Eliminated on disposal | (213 | ) | - |  | (4,180 | ) |

| At 28 February 2026 | 68,842 |  | 9,657 |  | 137,248 |  |

| NET BOOK VALUE

| At 28 February 2026 | 65,332 |  | 1,999 |  | 103,884 |  |

| At 28 February 2025 | 80,182 |  | 4,230 |  | 142,731 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 March 2025 | 134,174 |  |

| Transfer to ownership | (25,250 | ) |

| At 28 February 2026 | 108,924 |  |

| DEPRECIATION

| At 1 March 2025 | 54,312 |  |

| Charge for year | 14,531 |  |

| Transfer to ownership | (25,250 | ) |

| At 28 February 2026 | 43,593 |  |

| NET BOOK VALUE

| At 28 February 2026 | 65,331 |  |

| At 28 February 2025 | 79,862 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 4,164 |  | 5,709 |  |

| Other debtors | 40,113 |  | 32,221 |  |

44,277 |  | 37,930 |  |

VAPEHOUSE KENT LIMITED (REGISTERED NUMBER: 11219274)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 1,049 |  | 4,201 |  |

| Finance leases | 15,809 |  | 11,792 |  |

| Trade creditors | 190 |  | 3,469 |  |

| Taxation and social security | 58,836 |  | 34,228 |  |

| Other creditors | 88,784 |  | 170,370 |  |

164,668 |  | 224,060 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 1,049 |  |

| Finance leases | 61,851 |  | 77,660 |  |

61,851 |  | 78,709 |  |

10. | SECURED DEBTS

| Net obligations under finance lease contracts are secured on the specific assets financed, and by a personal guarantee from S D Brice.

11. | OTHER FINANCIAL COMMITMENTS

| Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £103,872 (2025: £34,398)

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026 | 2025 |

£ | £ |

| S D Brice

| Balance outstanding at start of year | (33,723 | ) | (71,833 | ) |

| Amounts advanced | 64,901 |  | 67,057 |  |

| Amounts repaid | (60,706 | ) | (28,947 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (29,528 | ) | (33,723 | ) |

| The loan from the director to the company is unsecured and repayable on demand. Interest is charged at a rate of 12% per annum.

13. | RELATED PARTY DISCLOSURES

| Included within other creditors is a loan of £29,528 (2025: £33,723) owing to the wife of the director Mr S Brice. The loan is unsecured and repayable on demand. Interest is charged at a rate of 12% per annum.