UKVapes Trading Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08710314

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,628		50,075

			41,628		50,075
CURRENT ASSETS
Stocks	5	58,000		64,000
Debtors	6	6,788		12,995
Cash at bank and in hand		34,123		176,412

		98,911		253,407
Creditors: Amounts Falling Due Within One Year	7	(23,191 )		(31,979 )

NET CURRENT ASSETS (LIABILITIES)			75,720		221,428

TOTAL ASSETS LESS CURRENT LIABILITIES			117,348		271,503

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,759 )		(9,514 )

NET ASSETS			109,589		261,989

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			109,389		261,789

SHAREHOLDERS' FUNDS			109,589		261,989

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UKVapes Trading Limited

Balance Sheet (continued)

As At 30 September 2026

For the year ending 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 F Vamosi

Director

19 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

UKVapes Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08710314 . The registered office is Ukvapes, Unit 7 Miners Park, Llay, Wrexham, Wrexham, LL12 0PQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. 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, rebates and other similar allowances.

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 the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor vehicles	25% Reducing balance
Fixtures and fittings	15% Reducing balance
Computer equipment	33% Straight line

2.4. 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.

2.5. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 10)

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UKVapes Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2026

4. Tangible Assets

	Motor vehicles	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost
As at 1 October 2025	49,990	34,320	33,100	117,410
Additions	-	2,700	4,622	7,322
Disposals	-	-	(1,748 )	(1,748 )

As at 30 September 2026	49,990	37,020	35,974	122,984

Depreciation
As at 1 October 2025	21,871	18,074	27,390	67,335
Provided during the period	7,029	2,842	5,010	14,881
Disposals	-	-	(860 )	(860 )

As at 30 September 2026	28,900	20,916	31,540	81,356

Net Book Value
As at 30 September 2026	21,090	16,104	4,434	41,628

As at 1 October 2025	28,119	16,246	5,710	50,075

5. Stocks

	2026	2025
	£	£
Stock	58,000	64,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	877	6,432
Other debtors	5,911	6,563

	6,788	12,995

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,101	3,365
Other creditors	2,721	4,111
Taxation and social security	17,369	24,503

	23,191	31,979

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

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UKVapes Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2026

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	21,500	21,500

	21,500	21,500

10. Directors Advances, Credits and Guarantees

No director received additional advances, credits or guarantees during the current or previous accounting period.

11. Ultimate Parent Undertaking and Controlling Party

The company is a wholly owned subsidiary of Evapor Limited, which is the ultimate controlling party.

The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2016 not to prepare group accounts.

12. Related party transactions

The following related party transactions were undertaken during the year:

The director of the company withdrew amounts totalling £1,976 (2025: £Nil) and introduced £520 (2025: £520). At the balance sheet date the company owed the director £520 (2025: £1,976).

No dividends were paid to the director in respect of the shareholding.

Evapor Limited, the parent company with a 100% shareholding has taken and withdrawn dividends of £Nil (2025: £Nil).

Evapor Limited owed the company £200 as at 30 September 2025 (2025: £200).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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