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Company Registration No. 10777513 (England and Wales)
Rachel's Nails Ltd Unaudited accounts for the year ended 31 March 2026
Rachel's Nails Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Rachel's Nails Ltd Company Information for the year ended 31 March 2026
Director
Mr Cuong Viet Bui
Company Number
10777513 (England and Wales)
Registered Office
Rachels Nails 22 Market Street Westhoughton Bolton Lancashire BL5 3AN England
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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Rachel's Nails Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
10,000
10,000
Tangible assets
5
110
137
10,110
10,137
Current assets
Debtors
6
277
266
Cash at bank and in hand
18,195
10,029
18,472
10,295
Creditors: amounts falling due within one year
7
(13,520)
(6,261)
Net current assets
4,952
4,034
Total assets less current liabilities
15,062
14,171
Creditors: amounts falling due after more than one year
8
(169)
-
Net assets
14,893
14,171
Capital and reserves
Called up share capital
100
100
Profit and loss account
14,793
14,071
Shareholders' funds
14,893
14,171
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 21 May 2026 and were signed on its behalf by
Mr Cuong Viet Bui Director Company Registration No. 10777513
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Rachel's Nails Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Rachel's Nails Ltd is a private company, limited by shares, registered in England and Wales, registration number 10777513. The registered office is Rachels Nails, 22 Market Street, Westhoughton, Bolton, Lancashire, BL5 3AN, 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
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
10,000
At 31 March 2026
10,000
Amortisation
At 1 April 2025
-
At 31 March 2026
-
Net book value
At 31 March 2026
10,000
At 31 March 2025
10,000
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 April 2025
417
At 31 March 2026
417
Depreciation
At 1 April 2025
280
Charge for the year
27
At 31 March 2026
307
Net book value
At 31 March 2026
110
At 31 March 2025
137
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Rachel's Nails Ltd Notes to the Accounts for the year ended 31 March 2026
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
277
266
7
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
3,440
-
Taxes and social security
1,585
1,097
Proposed dividends
5,000
-
Loans from directors
3,000
4,700
Accruals
495
464
13,520
6,261
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
169
-
9
Average number of employees
During the year the average number of employees was 6 (2025: 4).
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