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Company Registration No. SC794471 (Scotland)
Mia Nails & Spa (CT) Limited Unaudited accounts for the year ended 31 January 2026
Mia Nails & Spa (CT) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mia Nails & Spa (CT) Limited Company Information for the year ended 31 January 2026
Director
Ms Quynh Anh Mai
Company Number
SC794471 (Scotland)
Registered Office
125 Main Street Quadrant Shopping Centre Coatbridge ML5 3EG Scotland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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Mia Nails & Spa (CT) Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
2,430 
2,700 
Tangible assets
5
3,391 
4,522 
5,821 
7,222 
Current assets
Inventories
- 
925 
Debtors
6
360 
100 
Cash at bank and in hand
19,834 
6,490 
20,194 
7,515 
Creditors: amounts falling due within one year
7
(29,913)
(11,867)
Net current liabilities
(9,719)
(4,352)
Net (liabilities)/assets
(3,898)
2,870 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(3,998)
2,770 
Shareholders' funds
(3,898)
2,870 
For the year ending 31 January 2026 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 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 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
Ms Quynh Anh Mai Director Company Registration No. SC794471
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Mia Nails & Spa (CT) Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Mia Nails & Spa (CT) Limited is a private company, limited by shares, registered in Scotland, registration number SC794471. The registered office is 125 Main Street, Quadrant Shopping Centre, Coatbridge, ML5 3EG, Scotland.
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.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2025
3,000 
At 31 January 2026
3,000 
Amortisation
At 1 February 2025
300 
Charge for the year
270 
At 31 January 2026
570 
Net book value
At 31 January 2026
2,430 
At 31 January 2025
2,700 
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Mia Nails & Spa (CT) Limited Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2025
6,030 
At 31 January 2026
6,030 
Depreciation
At 1 February 2025
1,508 
Charge for the year
1,131 
At 31 January 2026
2,639 
Net book value
At 31 January 2026
3,391 
At 31 January 2025
4,522 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
360 
- 
Other debtors
- 
100 
360 
100 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
436 
2,529 
Other creditors
2,776 
- 
Loans from directors
26,384 
9,286 
Accruals
317 
52 
29,913 
11,867 
8
Average number of employees
During the year the average number of employees was 5 (2025: 4).
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