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Company Registration No. 14714973 (England and Wales)
L&H Nails Ltd Unaudited accounts for the year ended 31 March 2026
L&H Nails Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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L&H Nails Ltd Company Information for the year ended 31 March 2026
Director
Mr Viet Hoang Pham
Company Number
14714973 (England and Wales)
Registered Office
67 Baslow Road Sheffield S17 4DL England
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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L&H Nails Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
5,450
4,983
Cash at bank and in hand
11,493
7,198
16,943
12,181
Creditors: amounts falling due within one year
5
(14,837)
(7,879)
Net current assets
2,106
4,302
Net assets
2,106
4,302
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,006
4,202
Shareholders' funds
2,106
4,302
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 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 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 and authorised for issue on 20 May 2026 and were signed on its behalf by
Mr Viet Hoang Pham Director Company Registration No. 14714973
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L&H Nails Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
L&H Nails Ltd is a private company, limited by shares, registered in England and Wales, registration number 14714973. The registered office is 67 Baslow Road, Sheffield, S17 4DL, England.
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.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
3,075
2,608
Other debtors
2,375
2,375
5,450
4,983
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
1,138
1,129
Proposed dividends
10,000
6,000
Other creditors
3,699
-
Accruals
-
750
14,837
7,879
6
Average number of employees
During the year the average number of employees was 7 (2025: 4).
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