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Company Registration No. SC819283 (Scotland)
MT Nails & Spa Ltd Unaudited accounts for the period from 13 August 2024 to 31 August 2025
MT Nails & Spa Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MT Nails & Spa Ltd Company Information for the period from 13 August 2024 to 31 August 2025
Director
Mr Manh Duc Nguyen
Company Number
SC819283 (Scotland)
Registered Office
12 Bell Street St. Andrews Fife KY16 9UX Scotland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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MT Nails & Spa Ltd Statement of financial position as at 31 August 2025
2025
Notes
£
Current assets
Debtors
4
5,000
Cash at bank and in hand
22,384
27,384
Creditors: amounts falling due within one year
5
(26,712)
Net current assets
672
Net assets
672
Capital and reserves
Called up share capital
100
Profit and loss account
572
Shareholders' funds
672
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 director acknowledges his 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 7 January 2026 and were signed on its behalf by
Mr Manh Duc Nguyen Director Company Registration No. SC819283
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MT Nails & Spa Ltd Notes to the Accounts for the period from 13 August 2024 to 31 August 2025
1
Statutory information
MT Nails & Spa Ltd is a private company, limited by shares, registered in Scotland, registration number SC819283. The registered office is 12 Bell Street, St. Andrews, Fife, KY16 9UX, Scotland.
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 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
£
Amounts falling due within one year
Other debtors
5,000
5
Creditors: amounts falling due within one year
2025
£
Taxes and social security
1,366
Loans from directors
24,246
Accruals
1,100
26,712
6
Average number of employees
During the period the average number of employees was 3.
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