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Company Registration No. SC776510 (Scotland)
PT Nail & Beauty Limited Unaudited accounts for the year ended 31 July 2025
PT Nail & Beauty Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PT Nail & Beauty Limited Company Information for the year ended 31 July 2025
Director
Mr Hong Tran
Company Number
SC776510 (Scotland)
Registered Office
14a Home Street Edinburgh Midlothian EH3 9LY Scotland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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PT Nail & Beauty Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
-
109
Cash at bank and in hand
16,572
13,852
16,572
13,961
Creditors: amounts falling due within one year
5
(9,928)
(10,798)
Net current assets
6,644
3,163
Net assets
6,644
3,163
Capital and reserves
Called up share capital
100
100
Profit and loss account
6,544
3,063
Shareholders' funds
6,644
3,163
For the year ending 31 July 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 26 March 2026 and were signed on its behalf by
Mr Hong Tran Director Company Registration No. SC776510
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PT Nail & Beauty Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
PT Nail & Beauty Limited is a private company, limited by shares, registered in Scotland, registration number SC776510. The registered office is 14a Home Street, Edinburgh, Midlothian, EH3 9LY, 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 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
-
109
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
647
1,042
Other creditors
3,182
3,962
Loans from directors
4,914
3,792
Accruals
1,185
2,002
9,928
10,798
6
Average number of employees
During the year the average number of employees was 8 (2024: 7).
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