Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 13525461 Mrs Tuyet Pham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13525461 2024-07-31 13525461 2025-07-31 13525461 2024-08-01 2025-07-31 13525461 frs-core:CurrentFinancialInstruments 2025-07-31 13525461 frs-core:FurnitureFittings 2025-07-31 13525461 frs-core:FurnitureFittings 2024-08-01 2025-07-31 13525461 frs-core:FurnitureFittings 2024-07-31 13525461 frs-core:ShareCapital 2025-07-31 13525461 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13525461 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13525461 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 13525461 frs-bus:SmallEntities 2024-08-01 2025-07-31 13525461 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13525461 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13525461 frs-bus:Director1 2024-08-01 2025-07-31 13525461 frs-countries:EnglandWales 2024-08-01 2025-07-31 13525461 2023-07-31 13525461 2024-07-31 13525461 2023-08-01 2024-07-31 13525461 frs-core:CurrentFinancialInstruments 2024-07-31 13525461 frs-core:ShareCapital 2024-07-31 13525461 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13525461
May Nails Ltd
Financial Statements
For The Year Ended 31 July 2025
J.R. Accounts Ltd
Chartered Certified Accountants
34-37 Liverpool Street
London
EC2M 7PP
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mrs Tuyet Pham
Company Number 13525461
Registered Office 163 Lower Richmond Road
London
SW15 1HH
Accountants J.R. Accounts Ltd
Chartered Certified Accountants
34-37 Liverpool Street
London
EC2M 7PP
Page 1
Page 2
Balance Sheet
Registered number: 13525461
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 15,862
- 15,862
CURRENT ASSETS
Cash at bank and in hand 194 891
194 891
Creditors: Amounts Falling Due Within One Year 6 (25,263 ) (25,687 )
NET CURRENT ASSETS (LIABILITIES) (25,069 ) (24,796 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,069 ) (8,934 )
NET LIABILITIES (25,069 ) (8,934 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (25,169 ) (9,034 )
SHAREHOLDERS' FUNDS (25,069) (8,934)
Page 2
Page 3
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 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.
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
Mrs Tuyet Pham
Director
15 September 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
May Nails Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13525461 . The registered office is 163 Lower Richmond Road, London, SW15 1HH.
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:
Fixtures & Fittings 25% reducing balance
3. Average Number of Employees
Average number of employees, including the director, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2024 27,565
Disposals (27,565 )
As at 31 July 2025 -
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 August 2024 11,703
Provided during the period 3,965
Disposals (15,668 )
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 15,862
Fixtures and fittings, with a cost of £27,565 and accumulated depreciation of £15,668 (net book value £11,897), were disposed of prior to the year end for no consideration. A loss on disposal of £11,897 has been recognised in the Statement of Comprehensive Income. At 31 July 2025, the company held no tangible fixed assets.
5. Debtors
2025 2024
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 67 146
Accruals and deferred income - 218
Director's loan account 25,196 25,323
25,263 25,687
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5