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Company Registration No. SC783414 (Scotland)
Colour Nails & Spa Ltd Unaudited accounts for the year ended 30 September 2025
Colour Nails & Spa Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Colour Nails & Spa Ltd Company Information for the year ended 30 September 2025
Director
Mr Van Thi Nguyen
Company Number
SC783414 (Scotland)
Registered Office
16 Broomknoll Street Airdrie ML6 6BN United Kingdom
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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Colour Nails & Spa Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
30,815
26,093
Creditors: amounts falling due within one year
4
(30,445)
(25,905)
Net current assets
370
188
Net assets
370
188
Capital and reserves
Called up share capital
100
100
Profit and loss account
270
88
Shareholders' funds
370
188
For the year ending 30 September 2025 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 2 June 2026 and were signed on its behalf by
Mr Van Thi Nguyen Director Company Registration No. SC783414
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Colour Nails & Spa Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Colour Nails & Spa Ltd is a private company, limited by shares, registered in Scotland, registration number SC783414. The registered office is 16 Broomknoll Street, Airdrie, ML6 6BN, United Kingdom.
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
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
3,206
3,300
Proposed dividends
24,600
11,600
Other creditors
-
3,940
Loans from directors
39
40
Accruals
2,600
7,025
30,445
25,905
5
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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