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Company Registration No. 14518815 (England and Wales)
Luxury Nails & Spa (liverpool) Limited Unaudited accounts for the year ended 31 December 2025
Luxury Nails & Spa (liverpool) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Luxury Nails & Spa (liverpool) Limited Company Information for the year ended 31 December 2025
Director
Miss Kim Chi Nguyen
Company Number
14518815 (England and Wales)
Registered Office
Sprinter Printer 91 County Road Walton Liverpool Merseyside L4 3QD England
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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Luxury Nails & Spa (liverpool) Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,144 
5,525 
Current assets
Inventories
- 
752 
Debtors
5
241 
100 
Cash at bank and in hand
17,794 
3,699 
18,035 
4,551 
Creditors: amounts falling due within one year
6
(21,582)
(5,146)
Net current liabilities
(3,547)
(595)
Net assets
597 
4,930 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
497 
4,830 
Shareholders' funds
597 
4,930 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 23 June 2026 and were signed on its behalf by
Miss Kim Chi Nguyen Director Company Registration No. 14518815
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Luxury Nails & Spa (liverpool) Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Luxury Nails & Spa (liverpool) Limited is a private company, limited by shares, registered in England and Wales, registration number 14518815. The registered office is Sprinter Printer, 91 County Road, Walton, Liverpool, Merseyside, L4 3QD, England.
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 January 2025
9,821 
At 31 December 2025
9,821 
Depreciation
At 1 January 2025
4,296 
Charge for the year
1,381 
At 31 December 2025
5,677 
Net book value
At 31 December 2025
4,144 
At 31 December 2024
5,525 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
141 
- 
Other debtors
100 
100 
241 
100 
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Luxury Nails & Spa (liverpool) Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
158 
Taxes and social security
2,191 
988 
Proposed dividends
9,000 
- 
Other creditors
3,329 
50 
Loans from directors
6,342 
3,950 
Accruals
720 
- 
21,582 
5,146 
7
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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