Registered number
14285096
STREATHAM NAILS LTD
Filleted Accounts
31 August 2025

STREATHAM NAILS LTD
Registered number: | 14285096
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |
£ |
Net current assets |  |  |  | - |
Net assets |  |  |  | - |
Capital and reserves
Shareholder's funds |  |  |  | - |
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under Section 480 of the Companies Act 2006 relating to Dormant Companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Duc Anh Hoang
Director
Approved by the board on 14 May 2026

STREATHAM NAILS LTD
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 1
3 | Other information
| STREATHAM NAILS LTD is a private company limited by shares and incorporated in England. Its registered office is:
| Flat 15
| 74-76 Kings Avenue
| London
| SW4 8BH

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Directors report and balance sheet
The director presents his report and accounts for the year ended 31 August 2025.
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under Section 480 of the Companies Act 2006 relating to Dormant Companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
for the year ended 31 August 2025
for the period ended 31 August 2025
for the period from 1 September 2024 to 31 August 2025
for the year ended 31 August 2025
for the year ended 31 August 2025
year
's
presents
his
is
The director acknowledges his responsibilities for
complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The following persons served as directors during the year:
for the information of the director only
Statement of directors responsibilities
The director is responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the director to prepare accounts for each financial year.
Under that law the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.
In preparing these accounts, the director is required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the accounts comply with the Companies Act 2006.
He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Accountants and auditors reports
We have audited the accounts of STREATHAM NAILS LTD (the 'company') for the year ended 31 August 2025 which comprise
the Profit and Loss Account, the Balance Sheet
and the related notes
and notes to the accounts, including significant accounting policies
. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
give a true and fair view of the state of the company's affairs as at
31 August 2025 and of its profit for the year then ended;
As explained more fully in the Statement of Director's Responsibilities, the director is
responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB's) Ethical Standards for Auditors.
In our opinion, based on the work undertaken in the course of the audit, the information given in the Directors' Report for the financial year for which the accounts are prepared is consistent with the accounts and has been prepared in accordance with applicable legal requirements.
In accordance with your instructions, we have prepared the accounts which comprise
from the accounting records of the company and on the basis of information and explanations you have given to us.
You consider that the company is exempt from an audit for the year ended 31 August 2025.
You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
financial year
financial year.
In accordance with the engagement letter dated 0 January 1900
, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the accounts of the company which comprise
from the accounting records and information and explanations you have given to us.
You have acknowledged on the balance sheet as at 31 August 2025
your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
You consider that the company is exempt from the statutory requirement for an audit for the
year.
We have reviewed the accounts of STREATHAM NAILS LTD for the year ended 31 August 2025, which comprise
This report is made solely to the Company’s directors, as a body, in accordance with the terms of our engagement letter dated 0 January 1900.
Our review has been undertaken so that we might state to the company's directors those matters we have agreed with them in our engagement letter and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s directors as a body for our work, for this report or the conclusions we have formed.
so as to give a true and fair view of the state of the Company’s affairs as at 31 August 2025, and of its profit for the year then ended;
ACCA report
This report is made solely to the Board of Directors of STREATHAM NAILS LTD, as a body, in accordance with the terms of our engagement letter dated 0 January 1900.
Our work has been undertaken solely to prepare for your approval the accounts of STREATHAM NAILS LTD and state those matters that we have agreed to state to the Board of Directors of STREATHAM NAILS LTD, as a body, in this report
in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
in accordance with ICAEW Technical Release 07/16 AAF.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STREATHAM NAILS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that STREATHAM NAILS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of STREATHAM NAILS LTD.
You consider that STREATHAM NAILS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of STREATHAM NAILS LTD.
For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the

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