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Company Registration No. SC717101 (Scotland)
TC Nails & Spa Limited Unaudited accounts for the year ended 31 December 2024
TC Nails & Spa Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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TC Nails & Spa Limited Company Information for the year ended 31 December 2024
Director
Mr Thai Huy Nguyen
Company Number
SC717101 (Scotland)
Registered Office
17 Cadzow Place Edinburgh EH7 5SN Scotland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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TC Nails & Spa Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
4,000 
2,500 
Debtors
4
2,314 
- 
Cash at bank and in hand
6,026 
8,439 
12,340 
10,939 
Creditors: amounts falling due within one year
5
(12,082)
(10,741)
Net current assets
258 
198 
Net assets
258 
198 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
158 
98 
Shareholders' funds
258 
198 
For the year ending 31 December 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 his 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 10 September 2025 and were signed on its behalf by
Mr Thai Huy Nguyen Director Company Registration No. SC717101
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TC Nails & Spa Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
TC Nails & Spa Limited is a private company, limited by shares, registered in Scotland, registration number SC717101. The registered office is 17 Cadzow Place, Edinburgh, EH7 5SN, Scotland.
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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,314 
- 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
697 
1,230 
Proposed dividends
500 
1,000 
Other creditors
- 
4,226 
Loans from directors
10,085 
3,535 
Accruals
800 
750 
12,082 
10,741 
6
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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