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Company Registration No. NI703985 (Northern Ireland)
Best Nails Belfast Ltd Unaudited accounts for the year ended 31 October 2025
Best Nails Belfast Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Best Nails Belfast Ltd Company Information for the year ended 31 October 2025
Director
Mr Viet Khanh Nguyen
Company Number
NI703985 (Northern Ireland)
Registered Office
75 Belmont Road Belfast BT4 2AA Northern Ireland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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Best Nails Belfast Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Inventories
-
1,021
Debtors
4
5,503
1,539
Cash at bank and in hand
2,275
6,025
7,778
8,585
Creditors: amounts falling due within one year
5
(7,093)
(7,373)
Net current assets
685
1,212
Net assets
685
1,212
Capital and reserves
Called up share capital
1
1
Profit and loss account
684
1,211
Shareholders' funds
685
1,212
For the year ending 31 October 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 13 January 2026 and were signed on its behalf by
Mr Viet Khanh Nguyen Director Company Registration No. NI703985
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Best Nails Belfast Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Best Nails Belfast Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI703985. The registered office is 75 Belmont Road, Belfast, BT4 2AA, Northern Ireland.
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
3,000
-
Other debtors
2,503
1,539
5,503
1,539
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
690
Taxes and social security
2,093
284
Proposed dividends
5,000
-
Other creditors
-
4,399
Loans from directors
-
2,000
7,093
7,373
6
Average number of employees
During the year the average number of employees was 5 (2024: 0).
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