1 October 2024 false Taxfiler 2024.6 NI691019business:PrivateLimitedCompanyLtd2024-10-012025-09-30 NI6910192024-09-30 NI6910192024-10-012025-09-30 NI691019business:AuditExemptWithAccountantsReport2024-10-012025-09-30 NI691019business:FilletedAccounts2024-10-012025-09-30 NI6910192025-09-30 NI691019business:Director12024-10-012025-09-30 NI691019business:RegisteredOffice2024-10-012025-09-30 NI6910192024-09-30 NI691019core:WithinOneYear2025-09-30 NI691019core:WithinOneYear2024-09-30 NI691019core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 NI691019core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 NI691019core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 NI691019core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 NI691019core:PreviouslyStatedAmount2025-09-30 NI691019core:PreviouslyStatedAmount2024-09-30 NI691019business:SmallEntities2024-10-012025-09-30 NI691019countries:NorthernIreland2024-10-012025-09-30 NI691019core:FurnitureFittings2024-10-012025-09-30 NI691019core:FurnitureFittings2024-09-30 NI691019core:FurnitureFittings2025-09-30 NI6910192023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. NI691019 (Northern Ireland)
Armagh Nails & Beauty Ltd Unaudited accounts for the year ended 30 September 2025
Armagh Nails & Beauty Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Armagh Nails & Beauty Ltd Company Information for the year ended 30 September 2025
Director
Ms Thao Thu Nguyen
Company Number
NI691019 (Northern Ireland)
Registered Office
15 Thomas Street Armagh BT61 7PX Northern Ireland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
- 3 -
Armagh Nails & Beauty Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,634 
5,792 
Current assets
Debtors
5
2,805 
2,788 
Cash at bank and in hand
16,113 
6,714 
18,918 
9,502 
Creditors: amounts falling due within one year
6
(23,193)
(15,428)
Net current liabilities
(4,275)
(5,926)
Net assets/(liabilities)
359 
(134)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
259 
(234)
Shareholders' funds
359 
(134)
For the year ending 30 September 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 her 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 14 April 2026 and were signed on its behalf by
Ms Thao Thu Nguyen Director Company Registration No. NI691019
- 4 -
Armagh Nails & Beauty Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Armagh Nails & Beauty Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI691019. The registered office is 15 Thomas Street, Armagh, BT61 7PX, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance method
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2024
9,050 
At 30 September 2025
9,050 
Depreciation
At 1 October 2024
3,258 
Charge for the year
1,158 
At 30 September 2025
4,416 
Net book value
At 30 September 2025
4,634 
At 30 September 2024
5,792 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
270 
253 
Other debtors
2,535 
2,535 
2,805 
2,788 
- 5 -
Armagh Nails & Beauty Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
1,637 
647 
Proposed dividends
2,000 
- 
Other creditors
3,987 
- 
Loans from directors
13,655 
13,655 
Accruals
1,914 
1,126 
23,193 
15,428 
7
Average number of employees
During the year the average number of employees was 7 (2024: 10).
- 6 -