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Company Registration No. 14787737 (England and Wales)
WDK Nails Limited Unaudited accounts for the year ended 31 March 2026
WDK Nails Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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WDK Nails Limited Company Information for the year ended 31 March 2026
Director
Mr Hoang Nguyen
Company Number
14787737 (England and Wales)
Registered Office
180 High Street Blackwood NP12 1AH Wales
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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WDK Nails Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
5,455 
7,274 
Current assets
Cash at bank and in hand
8,249 
1,228 
Creditors: amounts falling due within one year
5
(22,389)
(18,321)
Net current liabilities
(14,140)
(17,093)
Net liabilities
(8,685)
(9,819)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(8,785)
(9,919)
Shareholders' funds
(8,685)
(9,819)
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 18 May 2026 and were signed on its behalf by
Mr Hoang Nguyen Director Company Registration No. 14787737
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WDK Nails Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
WDK Nails Limited is a private company, limited by shares, registered in England and Wales, registration number 14787737. The registered office is 180 High Street, Blackwood, NP12 1AH, Wales.
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
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2025
9,700 
At 31 March 2026
9,700 
Depreciation
At 1 April 2025
2,426 
Charge for the year
1,819 
At 31 March 2026
4,245 
Net book value
At 31 March 2026
5,455 
At 31 March 2025
7,274 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
3,569 
2,608 
Taxes and social security
1,766 
153 
Other creditors
203 
34 
Loans from directors
16,646 
13,286 
Accruals
205 
2,240 
22,389 
18,321 
6
Average number of employees
During the year the average number of employees was 5 (2025: 5).
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