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REGISTERED NUMBER: 09335909 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

VAPERAMA LIMITED

| VAPERAMA LIMITED (REGISTERED NUMBER: 09335909) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| VAPERAMA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | Mr A Posen

| REGISTERED OFFICE: | 959 High Road

| London

| N12 8FA

| REGISTERED NUMBER: | 09335909 (England and Wales)

| ACCOUNTANTS: | Melinek Fine LLP

| Chartered Accountants

| First Floor, Winston House

| 349 Regents Park Road

| London

| N3 1DH

| VAPERAMA LIMITED (REGISTERED NUMBER: 09335909) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 951 |  | 772 |  |

CURRENT ASSETS

Stocks | 4,970 |  | 3,769 |  |

Debtors | 5 | 71,081 |  | 59,622 |  |

Cash at bank | 2,158 |  | 46,107 |  |

78,209 |  | 109,498 |  |

CREDITORS

Amounts falling due within one year | 6 | 61,197 |  | 90,411 |  |

NET CURRENT ASSETS | 17,012 |  | 19,087 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 17,963 |  | 19,859 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 17,229 |  | 19,572 |  |

NET ASSETS | 734 |  | 287 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Profit and loss account | 732 |  | 285 |  |

734 |  | 287 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 June 2026 and were signed by:

Mr A Posen - Director

| VAPERAMA LIMITED (REGISTERED NUMBER: 09335909) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Vaperama 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 provisions of Section 1A "Small Entities" and the Companies Act 2006. 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost and 25% on 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.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost unless they are classified as receivable within one year in which case they are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment.

| Financial liabilities that are classified as payable within one year are subsequently measured at the undiscounted amount of the cash or other consideration expected to be paid.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| VAPERAMA LIMITED (REGISTERED NUMBER: 09335909) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 8,360 |  |

| Additions | 899 |  |

| At 30 June 2025 | 9,259 |  |

| DEPRECIATION

| At 1 July 2024 | 7,588 |  |

| Charge for year | 720 |  |

| At 30 June 2025 | 8,308 |  |

| NET BOOK VALUE

| At 30 June 2025 | 951 |  |

| At 30 June 2024 | 772 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 27,629 |  |

| Amounts owed by group undertakings | 54,085 |  | 31,993 |  |

| Other debtors | 16,996 |  | - |  |

71,081 |  | 59,622 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,409 |  | 26,415 |  |

| Trade creditors | 6,454 |  | 6,454 |  |

| Taxation and social security | 49,084 |  | 56,042 |  |

| Other creditors | 1,250 |  | 1,500 |  |

61,197 |  | 90,411 |  |

| VAPERAMA LIMITED (REGISTERED NUMBER: 09335909) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 17,229 |  | 19,572 |  |