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Registered Number: 12622502
England and Wales
NEXUS SPA NAILS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Nexus Spa Nails Limited Contents Page For the year ended 31 March 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Nexus Spa Nails Limited Accountants' Report For the year ended 31 March 2025
Accountants report You consider that the company is exempt from an audit for the year . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Circle Cloud Accountants & Consultants LLP Suite 216, Westlink House, 981 Great West Road London TW8 9DN 10 December 2025 1

Nexus Spa Nails Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 6,398 |  | 7,527
|  | 6,398 |  | 7,527
Current assets |  |  |
Stocks |  | 421 |  | 236
Debtors |  | (300) |  | 0
Cash at bank and in hand |  | 33,459 |  | 6,078
|  | 33,580 |  | 6,314
Creditors: amount falling due within one year |  | (53,964) |  | (30,803)
Net current assets |  | (20,384) |  | (24,489)
Total assets less current liabilities |  | (13,986) |  | (16,962)
Net assets |  | (13,986) |  | (16,962)
Capital and reserves |  |  |
Called up share capital | 4 | 32,000 |  | 32,000
Profit and loss account |  | (45,986) |  | (48,962)
Shareholders' funds |  | (13,986) |  | (16,962)
For the accounting period ended 31/03/2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period ended 31/03/2022 in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 10 December 2025 and were signed by:
------------------------------- Thi Thanh Phuong Nguyen Director
2

Nexus Spa Nails Limited Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information Nexus Spa Nails Limited is a private company, limited by shares, registered in England and Wales, registration number 12622502, registration address 6 Noel Street, London, W1F 8GG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 15% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Total
| £ |  | £
At 01 April 2024 | 10,700 |  | 10,700
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 10,700 |  | 10,700
Depreciation
At 01 April 2024 | 3,173 |  | 3,173
Charge for year | 1,129 |  | 1,129
On disposals | - |  | -
At 31 March 2025 | 4,302 |  | 4,302
Net book values
Closing balance as at 31 March 2025 | 6,398 |  | 6,398
Opening balance as at 01 April 2024 | 7,527 |  | 7,527
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
3