E Juice Warehouse Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12692567

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		439		515
Tangible Assets	5		31,225		21,265

			31,664		21,780
CURRENT ASSETS
Stocks	6	9,075		12,193
Debtors	7	17,704		25,648
Cash at bank and in hand		28,885		98,203

		55,664		136,044
Creditors: Amounts Falling Due Within One Year	8	(14,359 )		(28,125 )

NET CURRENT ASSETS (LIABILITIES)			41,305		107,919

TOTAL ASSETS LESS CURRENT LIABILITIES			72,969		129,699

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(3,313 )

NET ASSETS			72,969		126,386

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			72,968		126,385

SHAREHOLDERS' FUNDS			72,969		126,386

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E Juice Warehouse Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A C Bowman

Director

3 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

E Juice Warehouse Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12692567 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is the creation and build of a website. It is amortised to profit and loss account over its estimated economic life of 3 years.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property asset is a registered trademark. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	15% Reducing Balance
Motor vehicles	20% Reducing Balance
Computer equipment	20% Straight Line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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E Juice Warehouse Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Intangible Assets

	Other	Intellectual Property	Total
	£	£	£
Cost
As at 1 January 2025	7,538	757	8,295

As at 31 December 2025	7,538	757	8,295

Amortisation
As at 1 January 2025	7,538	242	7,780
Provided during the period	-	76	76

As at 31 December 2025	7,538	318	7,856

Net Book Value
As at 31 December 2025	-	439	439

As at 1 January 2025	-	515	515

5. Tangible Assets

	Plant and machinery	Motor vehicles	Computer equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	25,918	4,300	1,868	32,086
Additions	13,000	-	665	13,665

As at 31 December 2025	38,918	4,300	2,533	45,751

Depreciation
As at 1 January 2025	7,350	2,236	1,235	10,821
Provided during the period	2,785	413	507	3,705

As at 31 December 2025	10,135	2,649	1,742	14,526

Net Book Value
As at 31 December 2025	28,783	1,651	791	31,225

As at 1 January 2025	18,568	2,064	633	21,265

6. Stocks

	2025	2024
	£	£
Materials	9,075	12,193

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E Juice Warehouse Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	17,704	25,648

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	3,542	2,474
Taxation and social security	10,817	25,651

	14,359	28,125

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Directors Advances, Credits and Guarantees

The director received no advances, credits or guarantees during the current or previous accounting periods.

11. Related Party Transactions

The following related party transactions were undertaken during the year:

Dividends were paid to the directors in respect of their shareholdings totalling £14,100 (2024: £43,100).

During the period, the director introduced capital amounts of £21,048 (2024: £7,280) and withdrew amounts of £35,187 (2024: £50,657). At the balance sheet date the amounts owed from the director totalled £57 (2024: £96).

The aggregate remuneration paid to key management personnel for the year was £12,000 (2024: £9,180).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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