15 April 2025 false Taxfiler 2024.6 SC845223business:PrivateLimitedCompanyLtd2025-04-152026-04-30 SC8452232025-04-14 SC8452232025-04-152026-04-30 SC845223business:AuditExemptWithAccountantsReport2025-04-152026-04-30 SC845223business:FilletedAccounts2025-04-152026-04-30 SC8452232026-04-30 SC845223business:Director12025-04-152026-04-30 SC845223business:RegisteredOffice2025-04-152026-04-30 SC845223core:WithinOneYear2026-04-30 SC845223core:ShareCapitalcore:PreviouslyStatedAmount2026-04-30 SC845223core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-04-30 SC845223core:PreviouslyStatedAmount2026-04-30 SC845223business:SmallEntities2025-04-152026-04-30 SC845223countries:Scotland2025-04-152026-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC845223 (Scotland)
LG Nails & Spa Ltd Unaudited accounts for the period from 15 April 2025 to 30 April 2026
LG Nails & Spa Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LG Nails & Spa Ltd Company Information for the period from 15 April 2025 to 30 April 2026
Director
Mr Long Gia Nguyen
Company Number
SC845223 (Scotland)
Registered Office
25 Bank Street Galashiels TD1 1EN Scotland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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LG Nails & Spa Ltd Statement of financial position as at 30 April 2026
2026 
Notes
£ 
Current assets
Debtors
4
5,101 
Cash at bank and in hand
7,407 
12,508 
Creditors: amounts falling due within one year
5
(13,431)
Net current liabilities
(923)
Net liabilities
(923)
Capital and reserves
Called up share capital
100 
Profit and loss account
(1,023)
Shareholders' funds
(923)
For the period ending 30 April 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 3 June 2026 and were signed on its behalf by
Mr Long Gia Nguyen Director Company Registration No. SC845223
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LG Nails & Spa Ltd Notes to the Accounts for the period from 15 April 2025 to 30 April 2026
1
Statutory information
LG Nails & Spa Ltd is a private company, limited by shares, registered in Scotland, registration number SC845223. The registered office is 25 Bank Street, Galashiels, TD1 1EN, Scotland.
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 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 
£ 
Amounts falling due within one year
Accrued income and prepayments
80 
Other debtors
5,021 
5,101 
5
Creditors: amounts falling due within one year
2026 
£ 
Taxes and social security
239 
Other creditors
1,682 
Loans from directors
10,344 
Accruals
1,166 
13,431 
6
Average number of employees
During the period the average number of employees was 2.
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