A-T HAIR NAIL & BEAUTY LIMITED LIABILITY PARTNERSHIP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC435990

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	25,014		3,114
Debtors	5	170,931		147,098

		195,945		150,212
Creditors: Amounts Falling Due Within One Year	6	(17,592 )		(28,655 )

NET CURRENT ASSETS (LIABILITIES)			178,353		121,557

TOTAL ASSETS LESS CURRENT LIABILITIES			178,353		121,557

Creditors: Amounts Falling Due After More Than One Year	7		(9,258 )		(2,718 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			169,095		118,839

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		169,095		118,839

			169,095		118,839

			169,095		118,839

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			169,095		118,839

			169,095		118,839

Page 1

Page 2

A-T HAIR NAIL & BEAUTY LIMITED LIABILITY PARTNERSHIP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Quyen Nguyen

Designated Member

29/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

A-T HAIR NAIL & BEAUTY LIMITED LIABILITY PARTNERSHIP is a limited liability partnership, incorporated in England & Wales, registered number OC435990 . The Registered Office is Sutcliffe, Bromley Green Road, Ashford, Kent, TN26 2EG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 4 (2024: 6)

4. Stocks

	2025	2024
	£	£
Stock	25,014	3,114

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	15,163
Other taxes and social security	308	3,439
Amounts due from members	170,623	128,496

	170,931	147,098

Page 3

Page 4

A-T HAIR NAIL & BEAUTY LIMITED LIABILITY PARTNERSHIP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	1,899
Bank loans and overdrafts	7,335	18,774
VAT	9,308	3,210
Accruals and deferred income	950	4,772

	17,592	28,655

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	9,258	2,718

Page 4