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Company Registration No. 12583867 (England and Wales)
VT Nails Limited Unaudited accounts for the year ended 31 May 2024
VT Nails Limited Unaudited accounts Contents
Page
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VT Nails Limited Company Information for the year ended 31 May 2024
Director
Ms Tuyet Thi Dang
Company Number
12583867 (England and Wales)
Registered Office
106 High Street Bromsgrove B61 8EX England
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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VT Nails Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
305 
488 
Current assets
Debtors
2,199 
26 
Cash at bank and in hand
9,515 
8,425 
11,714 
8,451 
Creditors: amounts falling due within one year
(8,936)
(6,921)
Net current assets
2,778 
1,530 
Net assets
3,083 
2,018 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,082 
2,017 
Shareholders' funds
3,083 
2,018 
For the year ending 31 May 2024 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 15 June 2024 and were signed on its behalf by
Ms Tuyet Thi Dang Director Company Registration No. 12583867
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VT Nails Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
VT Nails Limited is a private company, limited by shares, registered in England and Wales, registration number 12583867. The registered office is 106 High Street, Bromsgrove, B61 8EX, 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:
Fixtures & fittings
25% reducing balance method
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 June 2023
1,220 
At 31 May 2024
1,220 
Depreciation
At 1 June 2023
732 
Charge for the year
183 
At 31 May 2024
915 
Net book value
At 31 May 2024
305 
At 31 May 2023
488 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
645 
- 
Other debtors
1,554 
26 
2,199 
26 
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VT Nails Limited Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
996 
1,088 
Proposed dividends
3,000 
1,000 
Other creditors
4,090 
3,171 
Loans from directors
- 
1,112 
Accruals
850 
550 
8,936 
6,921 
7
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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