Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC240934 Mr Brian Reid iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC240934 2024-12-31 SC240934 2025-12-31 SC240934 2025-01-01 2025-12-31 SC240934 frs-core:CurrentFinancialInstruments 2025-12-31 SC240934 frs-core:ComputerEquipment 2025-12-31 SC240934 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC240934 frs-core:ComputerEquipment 2024-12-31 SC240934 frs-core:FurnitureFittings 2025-12-31 SC240934 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC240934 frs-core:FurnitureFittings 2024-12-31 SC240934 frs-core:ShareCapital 2025-12-31 SC240934 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC240934 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC240934 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC240934 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC240934 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC240934 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC240934 frs-core:ListedExchangeTraded 2025-12-31 SC240934 frs-core:ListedExchangeTraded 2024-12-31 SC240934 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 SC240934 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 SC240934 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 SC240934 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 SC240934 frs-bus:Director1 2025-01-01 2025-12-31 SC240934 frs-countries:Scotland 2025-01-01 2025-12-31 SC240934 2023-12-31 SC240934 2024-12-31 SC240934 2024-01-01 2024-12-31 SC240934 frs-core:CurrentFinancialInstruments 2024-12-31 SC240934 frs-core:ShareCapital 2024-12-31 SC240934 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC240934
Nail Creations (Dunfermline) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
SBS Accountancy
Haypark Business Centre
Marchmont Avenue
Polmont
FK2 0NZ
Nail Creations (Dunfermline) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Nail Creations (Dunfermline) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC240934

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 994 |  | 1,459
Investments | 5 |  | 118,000 |  | 118,000
|  |  | 118,994 |  | 119,459
CURRENT ASSETS
Debtors | 6 | - |  | 70 |
Cash at bank and in hand |  | 103,643 |  | 93,631 |
|  | 103,643 |  | 93,701 |
Creditors: Amounts Falling Due Within One Year | 7 | (6,709 ) |  | (8,159 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 96,934 |  | 85,542
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 215,928 |  | 205,001
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (391 ) |  | (391 )
NET ASSETS |  |  | 215,537 |  | 204,610
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 215,535 |  | 204,608
SHAREHOLDERS' FUNDS |  |  | 215,537 |  | 204,610

Page 1
Page 2
Nail Creations (Dunfermline) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Brian Reid Director
26th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Nail Creations (Dunfermline) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Nail Creations (Dunfermline) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC240934 . The registered office is 20 Ann Street, Tillicoultry, Clackmannanshire, FK13 6NN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Straight Line
Computer Equipment | 33.3% Reducing Balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Nail Creations (Dunfermline) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 11,156 | 2,462 | 13,618
As at 31 December 2025 | 11,156 | 2,462 | 13,618
Depreciation
As at 1 January 2025 | 10,032 | 2,127 | 12,159
Provided during the period | 282 | 183 | 465
As at 31 December 2025 | 10,314 | 2,310 | 12,624
Net Book Value
As at 31 December 2025 | 842 | 152 | 994
As at 1 January 2025 | 1,124 | 335 | 1,459

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 118,000
As at 31 December 2025 | 118,000
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 118,000
As at 1 January 2025 | 118,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Director's loan account | - |  | 70

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 5,018 |  | 6,769
Accruals and deferred income | 1,320 |  | 1,320
Director's loan account | 371 |  | 70
| 6,709 |  | 8,159

Page 4
Page 5
Nail Creations (Dunfermline) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5