Cheeky Smoke Lancing Limited


Directors	Melanie Susan Moore
	Brett Harland Stevenson


Registered Address	2 Upperton Gardens
	Eastbourne
	BN21 2AH


Registered Number	10626865 (England and Wales)

Statement of Financial Position
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		8,987		3,131
Tangible assets	4		6,035		3,845
			15,022		6,976
Current assets
Stocks	5	14,532		14,859
Debtors		3,094		3,090
Cash at bank and on hand		28,259		44,632
		45,885		62,581
Creditors amounts falling due within one year	6	(28,508)		(29,451)
Net current assets (liabilities)			17,377		33,130
Total assets less current liabilities			32,399		40,106
Provisions for liabilities	7		(1,147)		(731)
Net assets			31,252		39,375
Capital and reserves
Called up share capital			2		2
Profit and loss account			31,250		39,373
Shareholders' funds			31,252		39,375

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 July 2026, and are signed on its behalf by:

Melanie Susan Moore
Director
Registered Company No. 10626865

Cheeky Smoke Lancing Limited

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value over their useful life.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		4

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 March 25	6,338	6,338
Additions	8,208	8,208
At 28 February 26	14,546	14,546
Amortisation and impairment
At 01 March 25	3,207	3,207
Charge for year	2,352	2,352
At 28 February 26	5,559	5,559
Net book value
At 28 February 26	8,987	8,987
At 28 February 25	3,131	3,131

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 March 25	4,044	4,063	8,107
Additions	3,336	-	3,336
At 28 February 26	7,380	4,063	11,443
Depreciation and impairment
At 01 March 25	1,649	2,613	4,262
Charge for year	1,146	-	1,146
At 28 February 26	2,795	2,613	5,408
Net book value
At 28 February 26	4,585	1,450	6,035
At 28 February 25	2,395	1,450	3,845

5.	Stocks

	2026	2025
	£	£
Finished goods	14,532	14,859
Total	14,532	14,859

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	722	800
Taxation and social security	9,422	12,327
Other creditors	18,173	16,133
Accrued liabilities and deferred income	191	191
Total	28,508	29,451


	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.

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	1,147	731
Total	1,147	731