Company Registration No. 11078985 (England and Wales)
Hill Nails Limited
Unaudited accounts
for the year ended 30 November 2025
Hill Nails Limited
Unaudited accounts
Contents
Hill Nails Limited
Company Information
for the year ended 30 November 2025
Company Number
11078985 (England and Wales)
Registered Office
54 Westbourne Grove
London
London
W2 5SH
England
Accountants' report on the preparation of the unaudited statutory statements of Hill Nails Limited (The Company) for the year ended 30 November 2025
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 30 November 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated 30 November 2024. Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 30 November 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Financial Accountants
3 July 2026
Hill Nails Limited
Statement of financial position
as at 30 November 2025
Cash at bank and in hand
24,392
14,656
Creditors: amounts falling due within one year
(16,161)
(14,643)
Net current assets
23,488
15,013
Total assets less current liabilities
23,488
31,694
Creditors: amounts falling due after more than one year
(27,111)
(33,504)
Net liabilities
(3,623)
(1,810)
Called up share capital
1
1
Profit and loss account
(3,624)
(1,811)
Shareholders' funds
(3,623)
(1,810)
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 10 July 2026 and were signed on its behalf by
An Hoang Ma
Director
Company Registration No. 11078985
Hill Nails Limited
Notes to the Accounts
for the year ended 30 November 2025
Hill Nails Limited is a private company, limited by shares, registered in England and Wales, registration number 11078985. The registered office is 54 Westbourne Grove, London, London, W2 5SH, 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.
These financial statements for the year ended 30 November 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Other tangible fixed assets
20
Hill Nails Limited
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 December 2024
8,784
89,924
98,708
At 30 November 2025
8,784
89,924
98,708
At 1 December 2024
8,784
73,243
82,027
Charge for the year
-
16,681
16,681
At 30 November 2025
8,784
89,924
98,708
At 30 November 2024
-
16,681
16,681
Amounts falling due within one year
Accrued income and prepayments
6,500
6,500
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
3,694
7,130
Other creditors
6,730
2,956
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
23,807
23,807
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 6 (2024: 5).