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Company Registration No. 12283369 (England and Wales)
J Star Nails Ltd Unaudited accounts for the year ended 31 October 2023
J Star Nails Ltd Unaudited accounts Contents
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J Star Nails Ltd Company Information for the year ended 31 October 2023
Director
Ms Thi Dao Nguyen
Company Number
12283369 (England and Wales)
Registered Office
40 Warton Road London E15 2JS England
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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J Star Nails Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,517 
3,356 
Current assets
Inventories
- 
1,342 
Debtors
21,519 
7,500 
Cash at bank and in hand
55,409 
49,608 
76,928 
58,450 
Creditors: amounts falling due within one year
(28,842)
(16,405)
Net current assets
48,086 
42,045 
Total assets less current liabilities
50,603 
45,401 
Creditors: amounts falling due after more than one year
(9,251)
(12,251)
Net assets
41,352 
33,150 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
41,252 
33,050 
Shareholders' funds
41,352 
33,150 
For the year ending 31 October 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 21 May 2024 and were signed on its behalf by
Ms Thi Dao Nguyen Director Company Registration No. 12283369
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J Star Nails Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
J Star Nails Ltd is a private company, limited by shares, registered in England and Wales, registration number 12283369. The registered office is 40 Warton Road, London, E15 2JS, 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:
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2022
4,475 
At 31 October 2023
4,475 
Depreciation
At 1 November 2022
1,119 
Charge for the year
839 
At 31 October 2023
1,958 
Net book value
At 31 October 2023
2,517 
At 31 October 2022
3,356 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,237 
- 
Accrued income and prepayments
2,500 
7,500 
Other debtors
15,782 
- 
21,519 
7,500 
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J Star Nails Ltd Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
6,067 
6,280 
Trade creditors
225 
- 
Taxes and social security
5,502 
3,946 
Proposed dividends
10,000 
- 
Other creditors
5,585 
174 
Loans from directors
- 
4,702 
Accruals
1,463 
1,303 
28,842 
16,405 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
9,251 
12,251 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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