REGISTERED NUMBER: 06904885 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

VAPORLINE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

D E Bottomley

SECRETARY:

D E Bottomley

REGISTERED OFFICE:

19 George Rodgers Close

Hulland Ward

Derby

DE6 3GY

REGISTERED NUMBER:

06904885 (England and Wales)

ACCOUNTANTS:

Bradley Accounting Plus Ltd

41 St John Street

Ashbourne

Derbyshire

DE6 1GP

FIXED ASSETS

Tangible assets

4

27,914

33,754

CURRENT ASSETS

Stocks

130,727

62,000

Debtors

5

80,764

234,504

Cash at bank

28,791

7,068

240,282

303,572

CREDITORS

Amounts falling due within one year

6

174,310

227,895

NET CURRENT ASSETS

65,972

75,677

TOTAL ASSETS LESS CURRENT LIABILITIES

93,886

109,431

CREDITORS

Amounts falling due after more than one year

7

(17,928

)

(33,660

)

PROVISIONS FOR LIABILITIES

(5,263

)

(6,413

)

NET ASSETS

70,695

69,358

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

70,595

69,258

70,695

69,358

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 August 2026 and were signed by:

D E Bottomley - Director

1.	STATUTORY INFORMATION

Vaporline Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

59,959

Additions

1,140

At 31 May 2026

61,099

DEPRECIATION

At 1 June 2025

26,205

Charge for year

6,980

At 31 May 2026

33,185

NET BOOK VALUE

At 31 May 2026

27,914

At 31 May 2025

33,754

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

73,003

231,094

Other debtors

7,761

3,410

80,764

234,504

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

24,212

45,225

Trade creditors

21,211

50,480

Taxation and social security

99,856

101,987

Other creditors

29,031

30,203

174,310

227,895

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

17,928

33,660

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Iwoca Loan

17,928

33,660

8.	PERSONAL GUARANTEE

Iwoca Loan secured by personal guarantee - David Bottomley £35,000

Lloyds Bank overdraft facility personal guarantee - David Bottomley £10,000

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Bradley Accounting Plus Ltd

41 St John Street

Ashbourne

Derbyshire

DE6 1GP

20 August 2026