Longton Nails Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 07705391

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,556		4,184

			3,556		4,184
CURRENT ASSETS
Stocks	5	10,000		10,000
Cash at bank and in hand		12,931		16,636

		22,931		26,636
Creditors: Amounts Falling Due Within One Year	6	(36,081 )		(20,930 )

NET CURRENT ASSETS (LIABILITIES)			(13,150 )		5,706

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,594 )		9,890

Creditors: Amounts Falling Due After More Than One Year	7		(5,270 )		(9,280 )

NET (LIABILITIES)/ASSETS			(14,864 )		610

CAPITAL AND RESERVES
Called up share capital	8		1		1
Income Statement			(14,865 )		609

SHAREHOLDERS' FUNDS			(14,864)		610

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Longton Nails Limited

Statement of Financial Position (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 Income Statement.

On behalf of the board

Mr Dang Mai

Director

14/04/2026

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

1. General Information

Longton Nails Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07705391 . The registered office is 28 Bennett Precinct, Stoke-On-Trent, Staffordshire, ST3 2JA.

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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

15% Reducing Balance

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.

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 August 2024	15,998

As at 31 July 2025	15,998

Depreciation
As at 1 August 2024	11,814
Provided during the period	628

As at 31 July 2025	12,442

...CONTINUED

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Longton Nails Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025	3,556

As at 1 August 2024	4,184

5. Stocks

	2025	2024
	£	£
Stock	10,000	10,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	35,041	17,223
Taxation and social security	1,040	3,707

	36,081	20,930

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans(BBL)	5,270	9,280

8. Share Capital

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

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