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Company Registration No. 4063265 (England and Wales)
American Professional Nails Limited Unaudited accounts for the year ended 30 September 2023
American Professional Nails Limited Unaudited accounts Contents
Page
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American Professional Nails Limited Company Information for the year ended 30 September 2023
Director
Mr Canh Van To
Company Number
4063265 (England and Wales)
Registered Office
264 Heathway Dagenham Essex RM10 8QS
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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American Professional Nails Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,773 
2,086 
Current assets
Debtors
9,078 
3,620 
Cash at bank and in hand
61,465 
74,463 
70,543 
78,083 
Creditors: amounts falling due within one year
(24,771)
(32,461)
Net current assets
45,772 
45,622 
Net assets
47,545 
47,708 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
47,445 
47,608 
Shareholders' funds
47,545 
47,708 
For the year ending 30 September 2023 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 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 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 and authorised for issue on 11 November 2023 and were signed on its behalf by
Mr Canh Van To Director Company Registration No. 4063265
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American Professional Nails Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
American Professional Nails Limited is a private company, limited by shares, registered in England and Wales, registration number 4063265. The registered office is 264 Heathway, Dagenham, Essex, RM10 8QS.
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
15% reducing balance method
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
12,771 
At 30 September 2023
12,771 
Depreciation
At 1 October 2022
10,685 
Charge for the year
313 
At 30 September 2023
10,998 
Net book value
At 30 September 2023
1,773 
At 30 September 2022
2,086 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
9,078 
3,620 
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American Professional Nails Limited Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
24,096 
32,461 
Accruals
675 
- 
24,771 
32,461 
7
Average number of employees
During the year the average number of employees was 4 (2022: 5).
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