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Company Registration No. NI702468 (Northern Ireland)
Moon Nails And Beauty Ltd Unaudited accounts for the year ended 30 September 2025
Moon Nails And Beauty Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Moon Nails And Beauty Ltd Company Information for the year ended 30 September 2025
Director
Ms Ha Mai Ho
Company Number
NI702468 (Northern Ireland)
Registered Office
215 Lisburn Road Belfast BT9 7EJ United Kingdom
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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Moon Nails And Beauty Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
2,736
2,743
Cash at bank and in hand
4,453
2,634
7,189
5,377
Creditors: amounts falling due within one year
5
(4,832)
(4,620)
Net current assets
2,357
757
Total assets less current liabilities
2,357
757
Creditors: amounts falling due after more than one year
6
(2)
-
Net assets
2,355
757
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,255
657
Shareholders' funds
2,355
757
For the year ending 30 September 2025 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 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 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 15 October 2025 and were signed on its behalf by
Ms Ha Mai Ho Director Company Registration No. NI702468
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Moon Nails And Beauty Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Moon Nails And Beauty Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI702468. The registered office is 215 Lisburn Road, Belfast, BT9 7EJ, United Kingdom.
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
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
236
243
Other debtors
2,500
2,500
2,736
2,743
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
302
189
Loans from directors
3,780
3,651
Accruals
750
780
4,832
4,620
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Taxes and social security
2
-
7
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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