Vapeguard Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16104075

		30 November 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		1,810

			1,810
CURRENT ASSETS
Stocks	5	840

		840
Creditors: Amounts Falling Due Within One Year	6	(8,538 )

NET CURRENT ASSETS (LIABILITIES)			(7,698 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(5,888 )

NET LIABILITIES			(5,888 )

CAPITAL AND RESERVES
Called up share capital	7		1,000
Profit and Loss Account			(6,888 )

SHAREHOLDERS' FUNDS			(5,888)

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Vapeguard Ltd

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 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

Robert Alan Fathers

Director

7 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Vapeguard Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16104075 . The registered office is The Old Dairy, Oakford, Tiverton, EX16 9HH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.

2.3. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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Vapeguard Ltd

Notes to the Financial Statements (continued)

For the Period 27 November 2024 to 30 November 2025

4. Intangible Assets

	Development Costs
	£
Cost
As at 27 November 2024	-
Additions	1,810

As at 30 November 2025	1,810

Net Book Value
As at 30 November 2025	1,810

As at 27 November 2024	-

5. Stocks

	30 November 2025
	£
Stock	840

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Accruals and deferred income	360
Directors' loan accounts	8,178

	8,538

7. Share Capital

	30 November 2025
	£
Allotted, Called up and fully paid	1,000

8. Related Party Transactions

Included in creditors due within one year is an amount of £8,178 owed to its directors. The amount is interest free and repayable on demand.

9. Controlling Party

The company's controlling party is Robert Alan Fathers by virtue of the ownership of 60% of the issued share capital in the company.

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