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Registered number: 16471497
Lynk Nail Ltd
Financial Statements
For the Period 23 May 2025 to 31 May 2026
TNTax
Lynk Nail Ltd
Contents
Contents

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

Page 1
Lynk Nail Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 16471497

| 31 May 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 380
|  |  | 380
CURRENT ASSETS
Cash at bank and in hand |  | 2,686 |
|  | 2,686 |
Creditors: Amounts Falling Due Within One Year | 5 | (3,251 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (565 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (185 )
NET LIABILITIES |  |  | (185 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Profit and Loss Account |  |  | (285 )
SHAREHOLDERS' FUNDS |  |  | (185)

For the period ending 31 May 2026 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 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.
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

Ms Thi Pham Director
15 July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Lynk Nail Ltd
Notes to the Financial Statements
For the Period 23 May 2025 to 31 May 2026
Notes to the Financial Statements
1. General Information
Lynk Nail Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16471497 . The registered office is Unit 95 Wood Green Shopping City, High Road, London, N22 6YQ.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery | 20% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 23 May 2025 | -
Additions | 475
As at 31 May 2026 | 475
Depreciation
As at 23 May 2025 | -
Provided during the period | 95
As at 31 May 2026 | 95
Net Book Value
As at 31 May 2026 | 380
As at 23 May 2025 | -

Page 2
Page 3
Lynk Nail Ltd
Notes to the Financial Statements (continued)
For the Period 23 May 2025 to 31 May 2026
5. Creditors: Amounts Falling Due Within One Year

| 31 May 2026
--- | ---
| £
Trade creditors | (1 )
Other creditors | 3,252
| 3,251

6. Share Capital

| 31 May 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 3