Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04496377 Mr Thanh To Mrs Thi Nguyen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04496377 2024-07-31 04496377 2025-07-31 04496377 2024-08-01 2025-07-31 04496377 frs-core:CurrentFinancialInstruments 2025-07-31 04496377 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04496377 frs-core:FurnitureFittings 2024-08-01 2025-07-31 04496377 frs-core:PlantMachinery 2025-07-31 04496377 frs-core:PlantMachinery 2024-08-01 2025-07-31 04496377 frs-core:PlantMachinery 2024-07-31 04496377 frs-core:ShareCapital 2025-07-31 04496377 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04496377 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04496377 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04496377 frs-bus:SmallEntities 2024-08-01 2025-07-31 04496377 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04496377 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04496377 frs-bus:Director1 2024-08-01 2025-07-31 04496377 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04496377 frs-countries:EnglandWales 2024-08-01 2025-07-31 04496377 2023-07-31 04496377 2024-07-31 04496377 2023-08-01 2024-07-31 04496377 frs-core:CurrentFinancialInstruments 2024-07-31 04496377 frs-core:ShareCapital 2024-07-31 04496377 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04496377
Fantasy Nails Ltd
Financial Statements
For The Year Ended 31 July 2025
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Fantasy Nails Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Fantasy Nails Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04496377

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 304 |  | 406
|  |  | 304 |  | 406
CURRENT ASSETS
Stocks | 5 | 550 |  | 338 |
Debtors | 6 | 3,182 |  | 2,237 |
Cash at bank and in hand |  | 25,973 |  | 25,669 |
|  | 29,705 |  | 28,244 |
Creditors: Amounts Falling Due Within One Year | 7 | (18,216 ) |  | (23,281 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,489 |  | 4,963
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,793 |  | 5,369
NET ASSETS |  |  | 11,793 |  | 5,369
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 11,693 |  | 5,269
SHAREHOLDERS' FUNDS |  |  | 11,793 |  | 5,369

Page 1
Page 2
Fantasy Nails Ltd
Balance Sheet (continued)
As At 31 July 2025
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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Thanh To Director
17 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fantasy Nails Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Fantasy Nails Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04496377 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance basis
Fixtures & Fittings | 25% reducing balance basis
Computer Equipment | 25% reducing balance basis

2.4. 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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been compiled with.
During the year the company received a coronavirus Small Business Grant as administered by London Borough of Lewisham.
During the year the company received funds from the Government coronavirus job retention scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 3
Page 4
Fantasy Nails Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 August 2024 | 10,100
As at 31 July 2025 | 10,100
Depreciation
As at 1 August 2024 | 9,694
Provided during the period | 102
As at 31 July 2025 | 9,796
Net Book Value
As at 31 July 2025 | 304
As at 1 August 2024 | 406

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 550 |  | 338

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,713 |  | 2,237
Other taxes and social security | 133 |  | -
Net wages | 336 |  | -
| 3,182 |  | 2,237

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Corporation tax | 1,763 |  | 992
VAT | 126 |  | 2,956
Accruals and deferred income | 5,012 |  | 5,012
Director's loan account | 11,316 |  | 14,321
| 18,216 |  | 23,281

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Fantasy Nails Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 1,000 |  | 1,000

Page 5