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Company Registration No. 15125625 (England and Wales)
Ele Nails Ltd Unaudited accounts for the year ended 30 September 2025
Ele Nails Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Ele Nails Ltd Company Information for the year ended 30 September 2025
Directors
PHAM, Ngoc Le Thi PHAM, Ngoc Le Thi
Company Number
15125625 (England and Wales)
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Ele Nails Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,031 
1,289 
Current assets
Cash at bank and in hand
26,386 
29,605 
Creditors: amounts falling due within one year
5
(10,519)
(13,774)
Net current assets
15,867 
15,831 
Net assets
16,898 
17,120 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
16,897 
17,119 
Shareholders' funds
16,898 
17,120 
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 directors acknowledge their 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 of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by
PHAM, Ngoc Le Thi Director Company Registration No. 15125625
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Ele Nails Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Ele Nails Ltd is a private company, limited by shares, registered in England and Wales, registration number 15125625.
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:
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2024
1,611 
At 30 September 2025
1,611 
Depreciation
At 1 October 2024
322 
Charge for the year
258 
At 30 September 2025
580 
Net book value
At 30 September 2025
1,031 
At 30 September 2024
1,289 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
7,992 
8,715 
Loans from directors
927 
3,559 
Accruals
1,600 
1,500 
10,519 
13,774 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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