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Registered Number: 12048275
England & Northern Ireland

 

 

 

THE NAILS BOX LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Accountants report
You consider that the company is exempt from an audit for the year ended 30 June 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................
Circle Cloud Accountants & Consultants LLP
Westlink House
981 Great West Road
London
TW8 9DN
22 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 332    390 
332    390 
Current assets      
Stocks 243    176 
Cash at bank and in hand 16,566    20,681 
16,809    20,857 
Creditors: amount falling due within one year (328)   (1,971)
Net current assets 16,481    18,886 
 
Total assets less current liabilities 16,813    19,276 
Creditors: amount falling due after more than one year (12,607)   (16,096)
Net assets 4,206    3,180 
 

Capital and reserves
     
Called up share capital 4 950    950 
Profit and loss account 3,256    2,230 
Shareholder's funds 4,206    3,180 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 February 2024 and were signed by:


-------------------------------
Thi Ha Anh Pham
Director
2
General Information
THE NAILS BOX LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 12048275, registration address 20 THE BROADWAY, STONELEIGH , EPSOM, UK, KT17 2HU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and used First In First Out method and net realisable value after making due allowance for obsolete and slow-moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 July 2022 500    500 
Additions  
Disposals  
At 30 June 2023 500    500 
Depreciation
At 01 July 2022 110    110 
Charge for year 58    58 
On disposals  
At 30 June 2023 168    168 
Net book values
Closing balance as at 30 June 2023 332    332 
Opening balance as at 01 July 2022 390    390 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

3