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Company Registration No. 16020759 (England and Wales)
Ecloud Vapes Limited Unaudited accounts for the period from 16 October 2024 to 31 October 2025
Ecloud Vapes Limited Unaudited accounts Contents
Page
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Ecloud Vapes Limited Company Information for the period from 16 October 2024 to 31 October 2025
Directors
Martin William Carlton Richard John Moulson Lee James Wareham
Company Number
16020759 (England and Wales)
Registered Office
Foster Barlow Ltd 81 Penny Meadow Ashton-under-Lyne Lancashire OL6 6EL England
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Ecloud Vapes Limited Statement of financial position as at 31 October 2025
2025 
Notes
£ 
Fixed assets
Intangible assets
2 
Tangible assets
4,896 
4,898 
Current assets
Inventories
34,231 
Debtors
4,649 
Cash at bank and in hand
39,611 
78,491 
Creditors: amounts falling due within one year
(59,956)
Net current assets
18,535 
Net assets
23,433 
Capital and reserves
Called up share capital
3 
Profit and loss account
23,430 
Shareholders' funds
23,433 
For the period ending 31 October 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 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 5 February 2026 and were signed on its behalf by
Richard John Moulson Director Company Registration No. 16020759
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Ecloud Vapes Limited Notes to the Accounts for the period from 16 October 2024 to 31 October 2025
1
Statutory information
Ecloud Vapes Limited is a private company, limited by shares, registered in England and Wales, registration number 16020759. The registered office is Foster Barlow Ltd, 81 Penny Meadow, Ashton-under-Lyne, Lancashire, OL6 6EL, 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 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:
Motor vehicles
25% reducing balance
Fixtures & fittings
15% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
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 from the sale of goods is recognised when goods have been purchased by customers such that risks and rewards of ownership have transferred to them.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Ecloud Vapes Limited Notes to the Accounts for the period from 16 October 2024 to 31 October 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 16 October 2024
- 
Additions
2 
At 31 October 2025
2 
Amortisation
At 16 October 2024
- 
At 31 October 2025
- 
Net book value
At 31 October 2025
2 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 16 October 2024
- 
- 
- 
Additions
4,000 
2,231 
6,231 
At 31 October 2025
4,000 
2,231 
6,231 
Depreciation
Charge for the period
1,000 
335 
1,335 
At 31 October 2025
1,000 
335 
1,335 
Net book value
At 31 October 2025
3,000 
1,896 
4,896 
6
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
4,649 
7
Creditors: amounts falling due within one year
2025 
£ 
VAT
34,328 
Obligations under finance leases and hire purchase contracts
1,130 
Trade creditors
3,905 
Taxes and social security
18,690 
Other creditors
1,903 
59,956 
8
Average number of employees
During the period the average number of employees was 23.
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