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# ASYA NAILS & SPA LIMITED

## Company Registration Number:
12744236 (England and Wales)

## Unaudited statutory accounts for the year ended 31 July 2025

## Period of accounts

## Start date: 01 August 2024

## End date: 31 July 2025

# ASYA NAILS & SPA LIMITED

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Company Information - 3 |
Report of the Directors - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Balance sheet notes - 11 |

# ASYA NAILS & SPA LIMITED

## Company Information

for the Period Ended 31 July 2025

Director: |  | THI KIM HUE NGUYEN
Registered office: |  | 73 High Street Walton On The Naze England CO14 8AB
Company Registration Number: |  | 12744236 (England and Wales)

# ASYA NAILS & SPA LIMITED

## Directors' Report Period Ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Principal Activities

The principal activity of the company was specialised nail technician and spa and other beauty activity.

Directors

The director(s) shown below were appointed to the company during the period
THI KIM HUE NGUYEN
01 August 2024

This report was approved by the board of directors on 1 September 2025
And Signed On Behalf Of The Board By:

Name: THI KIM HUE NGUYEN
Status: Director

# ASYA NAILS & SPA LIMITED

## Balance sheet

As at 31 July 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 5 | 2,872 | 2,083
Total fixed assets: |  | 2,872 | 2,083
Current assets
Stocks: |  | 502 | 850
Cash at bank and in hand: |  | 5,750 | 4,476
Total current assets: |  | 6,252 | 5,326
Creditors: amounts falling due within one year: | 6 | ( 3,814 ) | ( 3,164 )
Net current assets (liabilities): |  | 2,438 | 2,162
Total assets less current liabilities: |  | 5,310 | 4,245
Creditors: amounts falling due after more than one year: | 7 | ( 400 ) | ( 521 )
Total net assets (liabilities): |  | 4,910 | 3,724

The notes form part of these financial statements

# ASYA NAILS & SPA LIMITED

## Balance sheet continued

As at 31 July 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 4,810 | 3,624
Shareholders funds: |  | 4,910 | 3,724

For the year ending 31 July 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 1 September 2025
And Signed On Behalf Of The Board By:

Name: THI KIM HUE NGUYEN
Status: Director

The notes form part of these financial statements

# ASYA NAILS & SPA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  For the financial year ended 31 July 2025, the total turnover of the company, which operates as a nail technician and spa business in England, reflects the gross income generated from the provision of nail and beauty services to clients. Turnover includes all fees charged for treatments and related services, excluding VAT (if applicable). The business operates on a small scale and caters to individual clients by appointment.

  Tangible fixed assets depreciation policy

  Tangible fixed assets depreciation policy
  All tangible fixed assets are depreciated at a rate of 10% per annum on reducing balance basis.
  Fixtures & Fittings 10% per annum
  Plants & Equipment 10% per annum
  Office Equipment 10% per annum

  Other accounting policies

  Basis of Preparation The financial statements have been prepared under the historical cost convention and in accordance with the provisions of the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 105/FRS 102 Section 1A), as appropriate to a small company. Revenue Recognition Revenue is recognised when the services are provided to clients. This includes nail treatments, spa services, and any related retail sales. Revenue is measured at the fair value of consideration received or receivable, excluding VAT (if applicable). Stock Stock is valued at the lower of cost and net realisable value. Cost is determined using the first-in, first-out (FIFO) method and includes all costs incurred in bringing the stock to its present condition and location. Debtors and Creditors Debtors and creditors are recognised at the settlement amount due or payable. Prepayments and accrued income are recognised to match income to the correct accounting period, and accruals and deferred income are recognised for costs incurred in the period but not yet invoiced. Cash and Cash Equivalents Cash and cash equivalents include cash in hand and deposits held at call with banks. Going Concern The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

# ASYA NAILS & SPA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 1

# ASYA NAILS & SPA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 3. Off balance sheet disclosure

  No

# ASYA NAILS & SPA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Dividends

| 2025 £ | 2024 £
--- | --- | ---
Dividends paid | 4,810 | 3,624

# ASYA NAILS & SPA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 5. Tangible assets

| Plant & machinery | Fixtures & fittings | Office equipment | Total
--- | --- | --- | --- | ---
Cost | £ | £ | £ | £
At 01 August 2024 | 774 | 657 | 652 | 2,083
Additions | 974 | 133 | 0 | 1,107
Disposals | - | - | - | -
Revaluations | - | - | - | -
Transfers | - | - | - | -
At 31 July 2025 | 1,748 | 790 | 652 | 3,190
Depreciation |  |  |  |
At 01 August 2024 | - | - | - | -
Charge for year | 174 | 79 | 65 | 318
On disposals | - | - | - | -
Other adjustments | - | - | - | -
At 31 July 2025 | 174 | 79 | 65 | 318
Net book value |  |  |  |
At 31 July 2025 | 1,574 | 711 | 587 | 2,872
At 31 July 2024 | 774 | 657 | 652 | 2,083

# ASYA NAILS & SPA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 6.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Taxation and social security | 1,128 | 851
Other creditors | 2,686 | 2,313
Total | 3,814 | 3,164

# ASYA NAILS & SPA LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 7.Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
--- | --- | ---
Amounts due under finance leases and hire purchase contracts | 400 | 521
Total | 400 | 521