Registered No. OC432833 (England and Wales)
Omorfi Nails & Beauty LLP
Unaudited accounts
for the year ended 31 March 2025
Omorfi Nails & Beauty LLP
LLP Information
for the year ended 31 March 2025
Designated members
Magdalena Poniatowska-Kulaga
Registered Number
OC432833 (England and Wales)
Registered Office
109 Watling Street West
Towcester
Northants
NN12 6AG
Accountants
Tove Accountancy Limited
Office 6, Town Hall
86 Watling Street East
Towcester
Northants
NN12 6BS
Omorfi Nails & Beauty LLP
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
215
244
Creditors: amounts falling due within one year
(613)
(560)
Net current liabilities
(398)
(316)
Net liabilities attributable to members
(398)
(316)
Loans and other debts due to members
(1,816)
(12,916)
Other reserves
1,418
12,600
Loans and other debts due to members
(1,816)
(12,916)
Members' other interests
1,418
12,600
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 1 October 2025.
Sylwia Tollumi
Designated member
Limited Liability Partnership Registration No. OC432833
Omorfi Nails & Beauty LLP
Notes to the Accounts
for the year ended 31 March 2025
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense.
Members' shares in the profit or loss for the year are accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Omorfi Nails & Beauty LLP is a limited liability partnership, incorporated in England and Wales, registration number OC432833. Its registered office is 109 Watling Street West, Towcester, Northants, NN12 6AG.
3
Creditors: amounts falling due within one year
2025
2024
Taxes and social security costs
238
-
4
Loans and other debts due to members
2025
2024
Loans from members
(1,816)
(12,916)
Amounts falling due within one year
(1,816)
(12,916)
5
Average number of employees
During the year the average number of employees was 4 (2024: 3).