1 May 2025 false Taxfiler 2024.6 14777931 business:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 14777931 2025-04-30 14777931 2025-05-01 2026-04-30 14777931 business:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 14777931 business:FilletedAccounts 2025-05-01 2026-04-30 14777931 2026-04-30 14777931 business:Director1 2025-05-01 2026-04-30 14777931 business:RegisteredOffice 2025-05-01 2026-04-30 14777931 2025-04-30 14777931 core:WithinOneYear 2026-04-30 14777931 core:WithinOneYear 2025-04-30 14777931 core:ShareCapital core:PreviouslyStatedAmount 2026-04-30 14777931 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 14777931 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-04-30 14777931 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 14777931 core:PreviouslyStatedAmount 2026-04-30 14777931 core:PreviouslyStatedAmount 2025-04-30 14777931 business:SmallEntities 2025-05-01 2026-04-30 14777931 countries:EnglandWales 2025-05-01 2026-04-30 14777931 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure
Company Registration No. 14777931 (England and Wales)
Lincoln Nails & Spa Ltd Unaudited accounts for the year ended 30 April 2026
Lincoln Nails & Spa Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Lincoln Nails & Spa Ltd Company Information for the year ended 30 April 2026
Director
Mr Vinh Quang Nguyen
Company Number
14777931 (England and Wales)
Registered Office
29-31 Mint Street Lincoln LN1 1UB
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
- 3 -
Lincoln Nails & Spa Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Current assets
Inventories
4,500
5,500
Debtors
4
2,356
3,123
Cash at bank and in hand
7,682
5,461
14,538
14,084
Creditors: amounts falling due within one year
5
(5,649)
(6,093)
Net current assets
8,889
7,991
Net assets
8,889
7,991
Capital and reserves
Called up share capital
100
100
Profit and loss account
8,789
7,891
Shareholders' funds
8,889
7,991
For the year ending 30 April 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 13 July 2026 and were signed on its behalf by
Mr Vinh Quang Nguyen Director Company Registration No. 14777931
- 4 -
Lincoln Nails & Spa Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Lincoln Nails & Spa Ltd is a private company, limited by shares, registered in England and Wales, registration number 14777931. The registered office is 29-31 Mint Street, Lincoln, LN1 1UB.
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
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
504
-
Other debtors
1,852
3,123
2,356
3,123
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
852
Taxes and social security
4,195
5,099
Accruals
1,454
142
5,649
6,093
6
Average number of employees
During the year the average number of employees was 3 (2025: 3).
- 5 -