Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Directors

The director shown below has held office during the whole of the period from
1 August 2025 to 31 July 2026

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
13 August 2026

And signed on behalf of the board by:
Name: THI KIM HUE NGUYEN
Status: Director

Balance sheet

As at 31 July 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 2026 the company was entitled to exemption 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 directors acknowledge their 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 directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover policy For the financial year ended 31 July 2025, the total turnover of the company, which operates as a nail technician and spa business in England, reflects the gross income generated from the provision of nail and beauty services to clients. Turnover includes all fees charged for treatments and related services, excluding VAT (if applicable). The business operates on a small scale and caters to individual clients by appointment.

  Tangible fixed assets depreciation policy

  Tangible fixed assets depreciation policy All tangible fixed assets are depreciated at a rate of 10% per annum on reducing balance basis. Fixtures & Fittings 10% per annum Plants & Equipment 10% per annum Office Equipment 10% per annum. Motor Vehicle 10% per annum on reducing balance basis.

  Valuation information and policy

  Policy Statement The company has not undertaken any formal valuation of its business, assets or shares during the financial year. The directors consider that no formal valuation was required during the year, as there were no circumstances that required an independent or specialist valuation to be undertaken.

  Other accounting policies

  Basis of Preparation The financial statements have been prepared under the historical cost convention and in accordance with the provisions of the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 105/FRS 102 Section 1A), as appropriate to a small company. Revenue Recognition Revenue is recognised when the services are provided to clients. This includes nail treatments, spa services, and any related retail sales. Revenue is measured at the fair value of consideration received or receivable, excluding VAT (if applicable). Stock Stock is valued at the lower of cost and net realisable value. Cost is determined using the first-in, first-out (FIFO) method and includes all costs incurred in bringing the stock to its present condition and location. Debtors and Creditors Debtors and creditors are recognised at the settlement amount due or payable. Prepayments and accrued income are recognised to match income to the correct accounting period, and accruals and deferred income are recognised for costs incurred in the period but not yet invoiced. Cash and Cash Equivalents Cash and cash equivalents include cash in hand and deposits held at call with banks. Going Concern The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	2	2