

			Company registration number:08006190






		DIVA NAIL DESIGNS LTD

			FINANCIAL STATEMENTS

			FOR THE PERIOD ENDED 17 August 2025



DIVA NAIL DESIGNS LTD

BALANCE SHEET

AS AT 17 August 2025


		2025		2025
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		1,278		1,514

			1,278		1,514

CURRENT ASSETS
Stocks		200		1,150
Debtors	4	743		247
Cash at bank and in hand		8,758		9,207

		9,701		10,604

CREDITORS
Amounts falling due within one year	5	(11,057)		(5,710)

NET CURRENT ASSETS			(1,356)		4,894

TOTAL ASSETS LESS
CURRENT LIABILITIES			(78)		6,408


PROVISIONS FOR LIABILITIES			((162))		((117))

NET ASSETS			84		6,525



CAPITAL AND RESERVES
Called-up equity share capital	6		1		1
Profit and loss account			83		6,524

SHAREHOLDERS FUNDS			84		6,525


For the period ending 17 August 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 3 October 2025 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Mr Dinh Thanh Pham

3 October 2025
The annexed notes form part of these financial statements.



DIVA NAIL DESIGNS LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 17 AUGUST 2025

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 1 April 2024	1	0	6,951	0	0	6,952

Changes in equity
Dividend	0	0	(500)	0	0	(500)
Total Comprehensive Income	0	0	73	0	0	73
Balance at 31 March 2025	1	0	6,524	0	0	6,525

Changes in equity
Dividend	0	0	(7,400)	0	0	(7,400)
Total comprehensive income	0	0	959	0	0	959
Balance at 17 August 2025	1	0	83	0	0	84

DIVA NAIL DESIGNS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 17 AUGUST 2025

Accounting policies

Statutory information

Diva Nail Designs Ltd is a private company limited by shares incorporated in England within the United Kingdom. The address of the registered office is: 1 Alexandra Road, Aberystwyth, Ceredigion, SY23 1LE The company's registration number is : 08006190

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered and services rendered to the customers.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and Machinery 25 % reducing balance basi

Fixtures and Fittings 15 % reducing balance basi

Stocks and Work In Progress

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Deferred Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deffered or accelerated is accounted for in respect of all material timing differences.

Pension Scheme

The company operates a defined contribution pension scheme, Nest pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 3.



3.	Tangible fixed assets

		Plant	F and F	Total

	Cost
	At start of period	2,325	2,163	4,488
	At end of period	2,325	2,163	4,488

	Depreciation
	At start of period	1,794	1,180	2,974
	Provided during the period	112	124	236
	At end of period	1,906	1,304	3,210

	Net Book Value
	At start of period	531	983	1,514
	At end of period	419	859	1,278



4.	Debtors
		2025	2025
		£	£
	Due within one year
	Other Debtors	52	38
	Prepayments and accrued income	691	209

		743	247



5.	Creditors due within one year
		2025	2025
		£	£

	Corporation Tax	353	148
	Accruals and deferred income	1,653	2,512
	Loan from directors	9,053	3,051

		11,057	5,710


6.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2025	2025
		£	£

	Ordinary shares of £1 each	1	1
	Total issued share capital	1	1





7.	Related Party Transactions
	During the period, the company made dividend payments totalling £7,400 to the director.