Nip and Tuck (UK) Limited - Filleted accounts

Registered number

05427986

Nip and Tuck (UK) Limited

Filleted Accounts

30 April 2026

Nip and Tuck (UK) Limited
Registered number:		05427986
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		44,261			52,231

Current assets
Debtors	4	79,401			25,568
Cash at bank and in hand		64,112			52,528
		143,513			78,096

Creditors: amounts falling due within one year	5	(75,088)			(37,718)

Net current assets			68,425			40,378

Total assets less current liabilities			112,686			92,609


Provisions for liabilities			(4,740)			(6,171)


Net assets			107,946			86,438

Capital and reserves
Called up share capital			2			2
Profit and loss account			107,944			86,436

Shareholders' funds			107,946			86,438

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr N Davey
Director
Approved by the board on 22 August 2026

Nip and Tuck (UK) Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance
	Buildings			50 years straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	21,872		8,708		40,060		70,640
	Additions	-		785		-		785
	At 30 April 2026	21,872		9,493		40,060		71,425

	Depreciation
	At 1 May 2025	2,118		6,276		10,015		18,409
	Charge for the year	438		806		7,511		8,755
	At 30 April 2026	2,556		7,082		17,526		27,164

	Net book value
	At 30 April 2026	19,316		2,411		22,534		44,261
	At 30 April 2025	19,754		2,432		30,045		52,231


4	Debtors					2026		2025
£							£

	Trade debtors					30,578		25,264
	Other debtors					48,823		304
						79,401		25,568


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					24,692		30,468
	Taxation and social security costs					49,261		5,973
	Other creditors					1,135		1,277
						75,088		37,718


6	Controlling party

	The company is controlled by the directors.


7	Other information

	Nip and Tuck (UK) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Loft
	Unit 11, Hunthay Business Park
	Axminster
	Devon
	EX13 5RJ