Illusions Nails And Beauty Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09825938

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,191		4,186

			2,191		4,186
CURRENT ASSETS
Stocks	5	6,000		3,000
Cash at bank and in hand		6,073		4,546

		12,073		7,546
Creditors: Amounts Falling Due Within One Year	6	(47,352 )		(63,101 )

NET CURRENT ASSETS (LIABILITIES)			(35,279 )		(55,555 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(33,088 )		(51,369 )

NET LIABILITIES			(33,088 )		(51,369 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(33,089 )		(51,370 )

SHAREHOLDERS' FUNDS			(33,088)		(51,369)

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Illusions Nails And Beauty Limited

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 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.

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

Mrs G Winstanley

Director

27/03/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Illusions Nails And Beauty Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09825938 . The registered office is 11a Galfrid Road Bilton, Hull, HU11 4EJ.

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. Significant judgements and estimations

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

2.3. Turnover

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the company's activities. Revenue is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the group's activities as described below.

The company provides beauty treatments to the general public, and these services are provided on a time and material basis.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings

20% on cost

2.5. 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.

2.6. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 6)

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Illusions Nails And Beauty Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 August 2024	9,974

As at 31 July 2025	9,974

Depreciation
As at 1 August 2024	5,788
Provided during the period	1,995

As at 31 July 2025	7,783

Net Book Value
As at 31 July 2025	2,191

As at 1 August 2024	4,186

5. Stocks

	2025	2024
	£	£
Stock	6,000	3,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	153	274
Amounts owed to group undertakings	35,833	44,811
Other creditors	10,646	17,726
Taxation and social security	720	290

	47,352	63,101

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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