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Company Registration No. 13963017 (England and Wales)
American Modern Nails Ltd Unaudited accounts for the year ended 31 March 2026
American Modern Nails Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
American Modern Nails Ltd Company Information for the year ended 31 March 2026
Director
Mr Manh Thang Nguyen
Company Number
13963017 (England and Wales)
Registered Office
44 Camden Road Tunbridge Wells TN1 2QD
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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American Modern Nails Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
10,000
10,000
Current assets
Debtors
5
7,922
8,549
Cash at bank and in hand
11,475
11,775
19,397
20,324
Creditors: amounts falling due within one year
6
(25,796)
(29,916)
Net current liabilities
(6,399)
(9,592)
Net assets
3,601
408
Capital and reserves
Called up share capital
100
100
Profit and loss account
3,501
308
Shareholders' funds
3,601
408
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 3 June 2026 and were signed on its behalf by
Mr Manh Thang Nguyen Director Company Registration No. 13963017
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American Modern Nails Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
American Modern Nails Ltd is a private company, limited by shares, registered in England and Wales, registration number 13963017. The registered office is 44 Camden Road, Tunbridge Wells, TN1 2QD.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
180
-
Accrued income and prepayments
4,617
5,424
Other debtors
3,125
3,125
7,922
8,549
- 5 -
American Modern Nails Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
6
-
Taxes and social security
2,789
2,869
Proposed dividends
-
4,000
Other creditors
994
-
Loans from directors
22,007
22,007
Accruals
-
1,040
25,796
29,916
7
Average number of employees
During the year the average number of employees was 4 (2025: 3).
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