Anna Nails Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15859589

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		9,900

			9,900
CURRENT ASSETS
Cash at bank and in hand		5,574

		5,574
Creditors: Amounts Falling Due Within One Year	5	(16,960 )

NET CURRENT ASSETS (LIABILITIES)			(11,386 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,486 )

NET LIABILITIES			(1,486 )

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			(1,487 )

SHAREHOLDERS' FUNDS			(1,486)

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Van Nguyen

Director

10 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Anna Nails Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15859589 . The registered office is 2 Mill Lane, High Street, Bromsgrove, B61 8AJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

10 year straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 26 July 2024	-
Additions	11,000

As at 31 July 2025	11,000

Depreciation
As at 26 July 2024	-
Provided during the period	1,100

As at 31 July 2025	1,100

Net Book Value
As at 31 July 2025	9,900

As at 26 July 2024	-

Page 2

Page 3

Anna Nails Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Creditors: Amounts Falling Due Within One Year

	2025
	£
Other creditors	16,684
Taxation and social security	276

	16,960

6. Share Capital

	2025
	£
Allotted, Called up and fully paid	1

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