24 July 2024 false No description of principal activity Taxfiler 2024.6 SC817340business:PrivateLimitedCompanyLtd2024-07-242025-08-31 SC8173402024-07-23 SC8173402024-07-242025-08-31 SC817340business:AuditExemptWithAccountantsReport2024-07-242025-08-31 SC817340business:FilletedAccounts2024-07-242025-08-31 SC8173402025-08-31 SC817340business:Director12024-07-242025-08-31 SC817340business:Director22024-07-242025-08-31 SC817340business:RegisteredOffice2024-07-242025-08-31 SC817340core:WithinOneYear2025-08-31 SC817340core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC817340core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC817340core:PreviouslyStatedAmount2025-08-31 SC817340business:SmallEntities2024-07-242025-08-31 SC817340countries:Scotland2024-07-242025-08-31 SC817340core:ComputerEquipment2024-07-23 SC817340core:ComputerEquipment2024-07-242025-08-31 SC817340core:ComputerEquipment2025-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC817340 (Scotland)
Glitz Nails Ltd Unaudited accounts for the period from 24 July 2024 to 31 August 2025
Glitz Nails Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Glitz Nails Ltd Company Information for the period from 24 July 2024 to 31 August 2025
Directors
William Robert Usher Donna Usher
Company Number
SC817340 (Scotland)
Registered Office
Alloa Business Centre Whins Road Alloa Clackmannanshire FK10 3SA Scotland
Accountants
Caldwell Accountancy Services Alloa Business Centre Whins Road Alloa Clackmannanshire FK10 3SA
- 3 -
Glitz Nails Ltd Statement of financial position as at 31 August 2025
2025 
Notes
£ 
Current assets
Cash at bank and in hand
2,804 
Creditors: amounts falling due within one year
5
(7,207)
Net current liabilities
(4,403)
Net liabilities
(4,403)
Capital and reserves
Called up share capital
100 
Profit and loss account
(4,503)
Shareholders' funds
(4,403)
For the period ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by
Donna Usher Director Company Registration No. SC817340
- 4 -
Glitz Nails Ltd Notes to the Accounts for the period from 24 July 2024 to 31 August 2025
1
Statutory information
Glitz Nails Ltd is a private company, limited by shares, registered in Scotland, registration number SC817340. The registered office is Alloa Business Centre, Whins Road, Alloa, Clackmannanshire, FK10 3SA, Scotland. The company is in the process of being wound up.
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
These financial statements for the period from 24 July 2024 to 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 24 July 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 24 July 2024
- 
Additions
1,149 
Disposals
(1,149)
At 31 August 2025
- 
Depreciation
Charge for the period
205 
On disposals
(205)
At 31 August 2025
- 
Net book value
At 31 August 2025
- 
5
Creditors: amounts falling due within one year
2025 
£ 
VAT
214 
Loans from directors
6,333 
Accruals
660 
7,207 
- 5 -
Glitz Nails Ltd Notes to the Accounts for the period from 24 July 2024 to 31 August 2025
6
Average number of employees
During the period the average number of employees was 1.
- 6 -