REGISTERED NUMBER: 07450230 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MYSMOKINGSHOP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S C Jackson

Mrs S A Jackson

REGISTERED OFFICE:

40c Liverpool Road

Penwortham

Preston

Lancashire

PR1 0DQ

REGISTERED NUMBER:

07450230 (England and Wales)

ACCOUNTANTS:

JT2 Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Tangible assets

5

502,922

524,534

CURRENT ASSETS

Stocks

1,601,977

1,495,695

Debtors

6

635,416

639,529

Cash at bank and in hand

1,745,824

1,704,704

3,983,217

3,839,928

CREDITORS

Amounts falling due within one year

7

661,269

714,657

NET CURRENT ASSETS

3,321,948

3,125,271

TOTAL ASSETS LESS CURRENT LIABILITIES

3,824,870

3,649,805

PROVISIONS FOR LIABILITIES

24,416

29,475

NET ASSETS

3,800,454

3,620,330

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,800,354

3,620,230

SHAREHOLDERS' FUNDS

3,800,454

3,620,330

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

Mr S C Jackson - Director

1.	STATUTORY INFORMATION

MySmokingShop Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Freehold property

-

Straight line over 200 years

Equipment

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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

The following assets and liabilities are classified as financial instruments - trade debtors, cash and bank deposits, trade creditors, bank loans and directors loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans (being repayable on demand), trade debtors, cash and bank deposits and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

421,596

265,436

687,032

Additions

-

10,025

10,025

At 31 December 2025

421,596

275,461

697,057

DEPRECIATION

At 1 January 2025

14,961

147,537

162,498

Charge for year

1,379

30,258

31,637

At 31 December 2025

16,340

177,795

194,135

NET BOOK VALUE

At 31 December 2025

405,256

97,666

502,922

At 31 December 2024

406,635

117,899

524,534

Included in cost of land and buildings is freehold land of £ 145,719 (2024 - £ 145,719 ) which is not depreciated.

The directors consider that the useful economic life of the company's building included in tangible fixed assets is between 200 and 300 years as it was originally built by a bank for their own use and is considered to be built of an extremely strong and robust construction as a result.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,416

9,529

Other debtors

630,000

630,000

635,416

639,529

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

443,255

512,694

Taxation and social security

195,239

188,953

Other creditors

22,775

13,010

661,269

714,657

8.	RELATED PARTY DISCLOSURES

At 31st December 2025 the company owed £14,127 (2024: £3,482) to its directors. No interest has been charged to the company in respect of these loans which are repayable on demand and included in creditors amounts falling due within one year

As at 31st December 2025 the company is owed £630,000 by MSS Estates Ltd. The directors and shareholding of this company are the same as MySmokingShop Ltd. The amount is included in other debtors, amounts falling due within one year..