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Company Registration No. 09885535 (England and Wales)
KATE NAILS AND BEAUTY LIMITED Unaudited accounts for the year ended 30 November 2023
KATE NAILS AND BEAUTY LIMITED Unaudited accounts Contents
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KATE NAILS AND BEAUTY LIMITED Company Information for the year ended 30 November 2023
Director
Katie Driscoll
Company Number
09885535 (England and Wales)
Registered Office
Small Gaynes Bungalow Grange Road Dengie Southminster CM0 7UP
Accountants
DTAC Solutions Limited 20-22 Wenlock Road London N1 7GU
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KATE NAILS AND BEAUTY LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,874 
5,166 
Current assets
Inventories
2,500 
2,500 
Debtors
- 
729 
Cash at bank and in hand
18,095 
23,039 
20,595 
26,268 
Creditors: amounts falling due within one year
(24,335)
(28,314)
Net current liabilities
(3,740)
(2,046)
Net assets
134 
3,120 
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
84 
3,070 
Shareholders' funds
134 
3,120 
For the year ending 30 November 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 her 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 August 2024 and were signed on its behalf by
Katie Driscoll Director Company Registration No. 09885535
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KATE NAILS AND BEAUTY LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
KATE NAILS AND BEAUTY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09885535. The registered office is Small Gaynes Bungalow, Grange Road, Dengie, Southminster, CM0 7UP.
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:
Computer equipment
25% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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KATE NAILS AND BEAUTY LIMITED Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
16,326 
At 30 November 2023
16,326 
Depreciation
At 1 December 2022
11,160 
Charge for the year
1,292 
At 30 November 2023
12,452 
Net book value
At 30 November 2023
3,874 
At 30 November 2022
5,166 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
729 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,502 
- 
Trade creditors
3,867 
- 
Taxes and social security
3,194 
2,602 
Other creditors
10,861 
18,722 
Loans from directors
1,911 
6,990 
Accruals
1,000 
- 
24,335 
28,314 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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