Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 August 2023 false 1 January 2025 31 December 2025 31 December 2025 10950880 Mr Charles Bloom Mr Vladislav Vassiliev Mr Daniel Marchant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10950880 2024-12-31 10950880 2025-12-31 10950880 2025-01-01 2025-12-31 10950880 frs-core:CurrentFinancialInstruments 2025-12-31 10950880 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 10950880 frs-core:OtherResidualIntangibleAssets 2025-12-31 10950880 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 10950880 frs-core:OtherResidualIntangibleAssets 2024-12-31 10950880 frs-core:ShareCapital 2025-12-31 10950880 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10950880 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10950880 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10950880 frs-bus:SmallEntities 2025-01-01 2025-12-31 10950880 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10950880 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10950880 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 10950880 frs-bus:OrdinaryShareClass2 2025-12-31 10950880 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 10950880 frs-bus:OrdinaryShareClass3 2025-12-31 10950880 frs-bus:OrdinaryShareClass4 2025-01-01 2025-12-31 10950880 frs-bus:OrdinaryShareClass4 2025-12-31 10950880 frs-bus:Director1 2025-01-01 2025-12-31 10950880 frs-bus:Director2 2025-01-01 2025-12-31 10950880 frs-bus:Director3 2025-01-01 2025-12-31 10950880 frs-countries:EnglandWales 2025-01-01 2025-12-31 10950880 2023-07-31 10950880 2024-12-31 10950880 2023-08-01 2024-12-31 10950880 frs-core:CurrentFinancialInstruments 2024-12-31 10950880 frs-core:ShareCapital 2024-12-31 10950880 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10950880 frs-bus:OrdinaryShareClass2 2023-08-01 2024-12-31 10950880 frs-bus:OrdinaryShareClass3 2023-08-01 2024-12-31 10950880 frs-bus:OrdinaryShareClass4 2023-08-01 2024-12-31
Registered number: 10950880
All Vape Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10950880
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,507 1,090
2,507 1,090
CURRENT ASSETS
Stocks 5 282,124 190,567
Debtors 6 1,727 245,673
Cash at bank and in hand 15,076 3,802
298,927 440,042
Creditors: Amounts Falling Due Within One Year 7 (870,486 ) (1,077,603 )
NET CURRENT ASSETS (LIABILITIES) (571,559 ) (637,561 )
TOTAL ASSETS LESS CURRENT LIABILITIES (569,052 ) (636,471 )
NET LIABILITIES (569,052 ) (636,471 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (569,152 ) (636,571 )
SHAREHOLDERS' FUNDS (569,052) (636,471)
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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 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.
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 Vladislav Vassiliev
Director
05/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
All Vape Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10950880 . The registered office is Unit 29a, Greenhill Crescent, Watford, WD18 8YB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are presented in sterling which is also the functional currency of the company. All amounts have been rounded to the nearest £1.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of the assumption depends upon the continued financial support of the company's directors. If the company were unable to continue in existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts and to provide for any further liabilities that might arise.
2.3. 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.

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 goods have been delivered to the customer.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets recognised are web domains. Intangible assets are initially recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets are amortised to profit or loss on a straight-line basis over their useful lives.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes the cost of stock and all direct costs such as inbound delivery, duty and customs charges.

At each reporting date, the company assesses whether stocks are impaired or if an impairment loss recognised in prior periods has reversed. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.6. Financial Instruments
The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102, in full, to all of its financial instruments.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument, and are offset only when the Company currently has a legally enforceable right to set off the recognised amounts and intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets
Trade, group and other debtors (including accrued income) which are receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.
Where the arrangement with a debtor constitutes a financing transaction, the debtor is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument and subsequently measured at amortised cost.
...CONTINUED
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2.6. Financial Instruments - continued
A provision for impairment of trade debtors is established when there is objective evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in profit or loss for the excess of the carrying value of the trade debtor over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in profit or loss.
Financial liabilities and equity
Financial instruments are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Equity instruments
Financial instruments classified as equity instruments are recorded at the fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.
Borrowings
Borrowings are initially recognised at the transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 1,090
Additions 1,417
As at 31 December 2025 2,507
Net Book Value
As at 31 December 2025 2,507
As at 1 January 2025 1,090
5. Stocks
31 December 2025 31 December 2024
£ £
Stock 282,124 190,567
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6. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Prepayments and accrued income 1,727 226,290
VAT - 19,383
1,727 245,673
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors 7,403 397
VAT 13,331 -
Other creditors 849,752 1,056,656
Accruals and deferred income - 20,550
870,486 1,077,603
8. Share Capital
31 December 2025 31 December 2024
Allotted, called up and fully paid £ £
9,500 Ordinary A shares of £ 0.010 each 95 95
200 Ordinary B shares of £ 0.010 each 2 2
300 Ordinary C shares of £ 0.010 each 3 3
100 100
9. Related Party Transactions
In 2025 the following transactions took place:
  •  Sales of £342,781 (2024: £542,882) were made to Vape Club Ltd and purchases & overhead recharges of £48,700 (2024: £23,034) were made from Vape Club Ltd, a company under common control. At the year end £849,752 (2024: £1,056,656) was owed to Vape Club Ltd. 
  • Purchases of £334,345 (2024: £665,357) and sales of £47,161 (2024: £228,135) were made to Vape Base Ltd, a company under common control. During the year £nil (2024: £nil) overheads were recharged from Vape Base Ltd. At the year end £nil (2024: £nil) was owed from Vape Base Ltd and £nil (2024: £nil) was owed to Vape Base Ltd.
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