Top Tips Nail and Beauty Ltd

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

Registered number: 14708030

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		8,610		9,840
Tangible Assets	5		1,781		2,330

			10,391		12,170
CURRENT ASSETS
Debtors	6	-		590
Cash at bank and in hand		2,513		3,703

		2,513		4,293
Creditors: Amounts Falling Due Within One Year	7	(9,855 )		(12,422 )

NET CURRENT ASSETS (LIABILITIES)			(7,342 )		(8,129 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,049		4,041

NET ASSETS			3,049		4,041

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			2,949		3,941

SHAREHOLDERS' FUNDS			3,049		4,041

Page 1

Page 2

Top Tips Nail and Beauty Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

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

T E Etheridge

Director

5th May 2026

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

1. General Information

Top Tips Nail and Beauty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14708030 . The registered office is 9 Silver Street, Wellingborough, Northamptonshire, NN8 1BQ.

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. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

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	30% on reducing balance
Computer Equipment	30% on reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 4)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	12,300

As at 31 March 2026	12,300

Amortisation
As at 1 April 2025	2,460
Provided during the period	1,230

As at 31 March 2026	3,690

Net Book Value
As at 31 March 2026	8,610

As at 1 April 2025	9,840

Page 3

Page 4

Top Tips Nail and Beauty Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	4,613	500	5,113
Additions	-	541	541

As at 31 March 2026	4,613	1,041	5,654

Depreciation
As at 1 April 2025	2,511	272	2,783
Provided during the period	934	156	1,090

As at 31 March 2026	3,445	428	3,873

Net Book Value
As at 31 March 2026	1,168	613	1,781

As at 1 April 2025	2,102	228	2,330

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	-	590

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	212	-
Corporation tax	1,240	3,492
Other taxes and social security	472	1,709
VAT	4,428	3,570
Other creditors	1,026	1,795
Accruals and deferred income	1,995	1,855
Directors' loan accounts	482	1

	9,855	12,422

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100