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Company Registration No. NI683863 (Northern Ireland)
Q Nails & Spa Limited Unaudited accounts for the year ended 30 November 2025
Q Nails & Spa Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Q Nails & Spa Limited Company Information for the year ended 30 November 2025
Director
Mr De Van Lo
Company Number
NI683863 (Northern Ireland)
Registered Office
483 Lisburn Road Belfast County Antrim BT9 7EZ Northern Ireland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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Q Nails & Spa Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
7,000
7,000
Tangible assets
5
3,574
4,766
10,574
11,766
Current assets
Inventories
-
1,200
Debtors
6
816
605
Cash at bank and in hand
9,893
16,258
10,709
18,063
Creditors: amounts falling due within one year
7
(20,943)
(29,810)
Net current liabilities
(10,234)
(11,747)
Net assets
340
19
Capital and reserves
Called up share capital
100
100
Profit and loss account
240
(81)
Shareholders' funds
340
19
For the year ending 30 November 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 21 August 2026 and were signed on its behalf by
Mr De Van Lo Director Company Registration No. NI683863
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Q Nails & Spa Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Q Nails & Spa Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI683863. The registered office is 483 Lisburn Road, Belfast, County Antrim, BT9 7EZ, Northern Ireland.
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:
Fixtures & fittings
25% reducing balance method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 December 2024
7,000
At 30 November 2025
7,000
Amortisation
At 1 December 2024
-
At 30 November 2025
-
Net book value
At 30 November 2025
7,000
At 30 November 2024
7,000
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Q Nails & Spa Limited Notes to the Accounts for the year ended 30 November 2025
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 December 2024
13,261
At 30 November 2025
13,261
Depreciation
At 1 December 2024
8,495
Charge for the year
1,192
At 30 November 2025
9,687
Net book value
At 30 November 2025
3,574
At 30 November 2024
4,766
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
211
-
Other debtors
605
605
816
605
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
590
1,483
Other creditors
-
3,485
Loans from directors
19,114
23,742
Accruals
1,239
1,100
20,943
29,810
8
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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