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Company Registration No. 8200473 (England and Wales)
The Nails Boutique Limited Unaudited accounts for the year ended 30 September 2025
The Nails Boutique Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
The Nails Boutique Limited Company Information for the year ended 30 September 2025
Director
Martin Dam
Company Number
8200473 (England and Wales)
Registered Office
44 WOOD STREET KINGSTON UPON THAMES KT1 1UW ENGLAND
Accountants
MoneyTree Financial Thistledene 3 Churchfield Path Cheshunt Hertfordshire EN8 9EG
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The Nails Boutique Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
4
6,241 
8,880 
Current assets
Inventories
5
3,000 
3,000 
Debtors
6
- 
4,661 
Cash at bank and in hand
8,996 
(4,388)
11,996 
3,273 
Creditors: amounts falling due within one year
7
(171,927)
(117,168)
Net current liabilities
(159,931)
(113,895)
Net liabilities
(153,590)
(104,915)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(153,690)
(105,015)
Shareholders' funds
(153,590)
(104,915)
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 14 July 2026 and were signed on its behalf by
Martin Dam Director Company Registration No. 8200473
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The Nails Boutique Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
The Nails Boutique Limited is a private company, limited by shares, registered in England and Wales, registration number 8200473. The registered office is 44 WOOD STREET, KINGSTON UPON THAMES, KT1 1UW, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20 years straight line basis
Motor vehicles
5 years straight line basis
Fixtures & fittings
10 years straight line basis
Computer equipment
3 years straight line basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2024
18,452 
8,685 
18,887 
4,115 
50,139 
At 30 September 2025
18,452 
8,685 
18,887 
4,115 
50,139 
Depreciation
At 1 October 2024
11,374 
8,474 
17,296 
4,115 
41,259 
Charge for the year
2,162 
131 
346 
- 
2,639 
At 30 September 2025
13,536 
8,605 
17,642 
4,115 
43,898 
Net book value
At 30 September 2025
4,916 
80 
1,245 
- 
6,241 
At 30 September 2024
7,078 
211 
1,591 
- 
8,880 
5
Inventories
2025 
2024 
£ 
£ 
Finished goods
3,000 
3,000 
3,000 
3,000 
- 5 -
The Nails Boutique Limited Notes to the Accounts for the year ended 30 September 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,661 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
24,413 
34,460 
VAT
1,519 
- 
Trade creditors
335 
- 
Taxes and social security
- 
740 
Other creditors
1,627 
(1,356)
Loans from directors
144,033 
83,324 
171,927 
117,168 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Martin Dam
Directors Loan to Company
83,324 
- 
- 
83,324 
83,324 
- 
- 
83,324 
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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