1 August 2024 false No description of principal activity Taxfiler 2024.6 NI698983 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI698983 2024-07-31 NI698983 2024-08-01 2025-07-31 NI698983 business:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 NI698983 business:FilletedAccounts 2024-08-01 2025-07-31 NI698983 2025-07-31 NI698983 business:Director1 2024-08-01 2025-07-31 NI698983 business:Director2 2024-08-01 2025-07-31 NI698983 business:RegisteredOffice 2024-08-01 2025-07-31 NI698983 2024-07-31 NI698983 core:AfterOneYear 2025-07-31 NI698983 core:AfterOneYear 2024-07-31 NI698983 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 NI698983 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 NI698983 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 NI698983 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 NI698983 core:PreviouslyStatedAmount 2025-07-31 NI698983 core:PreviouslyStatedAmount 2024-07-31 NI698983 business:SmallEntities 2024-08-01 2025-07-31 NI698983 countries:NorthernIreland 2024-08-01 2025-07-31 NI698983 core:FurnitureFittings 2024-08-01 2025-07-31 NI698983 core:FurnitureFittings 2024-07-31 NI698983 core:FurnitureFittings 2025-07-31 NI698983 core:WithinOneYear 2025-07-31 NI698983 core:WithinOneYear 2024-07-31 NI698983 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. NI698983 (Northern Ireland)
WE VAPE SHOP LTD Unaudited accounts for the year ended 31 July 2025
WE VAPE SHOP LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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WE VAPE SHOP LTD Company Information for the year ended 31 July 2025
Directors
Vilius Urbonas Simonas Adamonis
Company Number
NI698983 (Northern Ireland)
Registered Office
GROUND FLOOR 46 BELMORE STREET ENNISKILLEN CO. FERMANAGH BT74 6AA UNITED KINGDOM
Accountants
MacNeary Rasdale & Co Ltd Wellington House, 30 Darling Street Enniskillen Co. Fermanagh BT74 7EW
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WE VAPE SHOP LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,118
1,242
Current assets
Inventories
7,000
1,250
Debtors
5
770
1,128
Cash at bank and in hand
258
567
8,028
2,945
Net current assets
8,028
2,945
Total assets less current liabilities
9,146
4,187
Creditors: amounts falling due after more than one year
6
(16,042)
(14,322)
Net liabilities
(6,896)
(10,135)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(6,996)
(10,235)
Shareholders' funds
(6,896)
(10,135)
For the year ending 31 July 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 28 July 2026 and were signed on its behalf by
Vilius Urbonas Director Company Registration No. NI698983
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WE VAPE SHOP LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
WE VAPE SHOP LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI698983. The registered office is GROUND FLOOR, 46 BELMORE STREET, ENNISKILLEN, CO. FERMANAGH, BT74 6AA, UNITED KINGDOM.
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 remained unchanged from the previous year, and also 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:
Fixtures & fittings
10% reducing balance
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 August 2024
1,380
At 31 July 2025
1,380
Depreciation
At 1 August 2024
138
Charge for the year
124
At 31 July 2025
262
Net book value
At 31 July 2025
1,118
At 31 July 2024
1,242
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
770
1,128
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WE VAPE SHOP LTD Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
14,597
12,822
Accruals
1,445
1,500
16,042
14,322
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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