Royale Vape Ltd - Filleted accounts

Registered number

13967510

Royale Vape Ltd

Filleted Accounts

31 March 2026

Royale Vape Ltd
Registered number:		13967510
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,312			1,458

Current assets
Stocks		7,750			16,750
Cash at bank and in hand		1,402			3,251
		9,152			20,001

Creditors: amounts falling due within one year	4	(763)			(3,948)

Net current assets			8,389			16,053

Total assets less current liabilities			9,701			17,511

Creditors: amounts falling due after more than one year	5		(1,775)			(5,777)



Net assets			7,926			11,734

Capital and reserves
Called up share capital			100			100
Profit and loss account			7,826			11,634

Shareholders' funds			7,926			11,734

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Muhammad Waqas Naik
Director
Approved by the board on 20 July 2026

Royale Vape Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.



	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				2,000
	At 31 March 2026				2,000

	Depreciation
	At 1 April 2025				542
	Charge for the year				146
	At 31 March 2026				688

	Net book value
	At 31 March 2026				1,312
	At 31 March 2025				1,458


4	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		163		3,448
	Other creditors		600		500
			763		3,948


5	Creditors: amounts falling due after one year		2026		2025
£				£

	Other creditors		1,775		5,777


6	Other information

	Royale Vape Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	108 Westbourne Road
	Marsh
	Huddersfield
	HD1 4LF