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Company Registration No. 12106099 (England and Wales)
LA NAILS STUDIO LTD Unaudited accounts for the year ended 31 July 2023
LA NAILS STUDIO LTD Unaudited accounts Contents
Page
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LA NAILS STUDIO LTD Company Information for the year ended 31 July 2023
Director
Oskars Parakevics
Company Number
12106099 (England and Wales)
Registered Office
482 ASHLEY ROAD PARKSRONE POOLE BH14 0AD UNITED KINGDOM
Accountants
Just Right Accountancy 93A Stanley Road Harrow HA2 8AY
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LA NAILS STUDIO LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
680 
28,577 
Current assets
Debtors
2,217 
2,217 
Cash at bank and in hand
1,851 
1,242 
4,068 
3,459 
Creditors: amounts falling due within one year
(2,481)
(32,359)
Net current assets/(liabilities)
1,587 
(28,900)
Net assets/(liabilities)
2,267 
(323)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,266 
(324)
Shareholders' funds
2,267 
(323)
For the year ending 31 July 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 24 April 2024 and were signed on its behalf by
Oskars Parakevics Director Company Registration No. 12106099
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LA NAILS STUDIO LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
LA NAILS STUDIO LTD is a private company, limited by shares, registered in England and Wales, registration number 12106099. The registered office is 482 ASHLEY ROAD, PARKSRONE, POOLE, BH14 0AD, 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:
Plant & machinery
25% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
5,904 
34,000 
39,904 
Disposals
- 
(34,000)
(34,000)
At 31 July 2023
5,904 
- 
5,904 
Depreciation
At 1 August 2022
4,244 
7,083 
11,327 
Charge for the year
980 
4,486 
5,466 
On disposals
- 
(11,569)
(11,569)
At 31 July 2023
5,224 
- 
5,224 
Net book value
At 31 July 2023
680 
- 
680 
At 31 July 2022
1,660 
26,917 
28,577 
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LA NAILS STUDIO LTD Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
642 
642 
Other debtors
1,575 
1,575 
2,217 
2,217 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
16,547 
Taxes and social security
1,337 
751 
Other creditors
(867)
125 
Loans from directors
1,111 
14,011 
Accruals
900 
925 
2,481 
32,359 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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