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Company Registration No. 11140378 (England and Wales)
SCISSORS AND NAILS LTD Unaudited accounts for the year ended 31 December 2023
SCISSORS AND NAILS LTD Unaudited accounts Contents
Page
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SCISSORS AND NAILS LTD Company Information for the year ended 31 December 2023
Directors
DOWNAR-ZAPOLSKI, Marcin Przemyslaw KLOSINSKI, Kamil
Company Number
11140378 (England and Wales)
Registered Office
2 AMBER COURT MERISCHAL ROAD LONDON SE13 5LG ENGLAND
Accountants
Dorota Cukierska International House 142 Cromwell Road London SW7 4EF
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SCISSORS AND NAILS LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,383 
12,872 
Current assets
Cash at bank and in hand
4,348 
5,249 
Creditors: amounts falling due within one year
(2,745)
(3,629)
Net current assets
1,603 
1,620 
Total assets less current liabilities
11,986 
14,492 
Creditors: amounts falling due after more than one year
(84,082)
(89,129)
Net liabilities
(72,096)
(74,637)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(72,098)
(74,639)
Shareholders' funds
(72,096)
(74,637)
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 21 September 2024 and were signed on its behalf by
DOWNAR-ZAPOLSKI, Marcin Przemyslaw Director Company Registration No. 11140378
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SCISSORS AND NAILS LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
SCISSORS AND NAILS LTD is a private company, limited by shares, registered in England and Wales, registration number 11140378. The registered office is 2 AMBER COURT, MERISCHAL ROAD, LONDON, SE13 5LG, ENGLAND.
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:
Land & buildings
straight line 8%
Plant & machinery
33%
Fixtures & fittings
33%
Computer equipment
33%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
14,500 
1,854 
12,848 
29,202 
At 31 December 2023
14,500 
1,854 
12,848 
29,202 
Depreciation
At 1 January 2023
4,784 
872 
10,674 
16,330 
Charge for the year
1,160 
612 
717 
2,489 
At 31 December 2023
5,944 
1,484 
11,391 
18,819 
Net book value
At 31 December 2023
8,556 
370 
1,457 
10,383 
At 31 December 2022
9,716 
982 
2,174 
12,872 
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SCISSORS AND NAILS LTD Notes to the Accounts for the year ended 31 December 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
2,406 
Trade creditors
2,745 
1,223 
2,745 
3,629 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
23,937 
31,751 
Other creditors
60,145 
57,378 
84,082 
89,129 
7
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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