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Company Registration No. 12583867 (England and Wales)
VT Nails Limited Unaudited accounts for the year ended 31 May 2026
VT Nails Limited Unaudited accounts Contents
Page
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VT Nails Limited Company Information for the year ended 31 May 2026
Director
Ms Tuyet Thi Dang
Company Number
12583867 (England and Wales)
Registered Office
106 High Street Bromsgrove B61 8EX England
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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VT Nails Limited Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
172 
229 
Current assets
Debtors
802 
3,054 
Cash at bank and in hand
19,164 
10,227 
19,966 
13,281 
Creditors: amounts falling due within one year
(17,233)
(12,127)
Net current assets
2,733 
1,154 
Total assets less current liabilities
2,905 
1,383 
Creditors: amounts falling due after more than one year
(12)
- 
Net assets
2,893 
1,383 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,892 
1,382 
Shareholders' funds
2,893 
1,383 
For the year ending 31 May 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 25 July 2026 and were signed on its behalf by
Ms Tuyet Thi Dang Director Company Registration No. 12583867
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VT Nails Limited Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
VT Nails Limited is a private company, limited by shares, registered in England and Wales, registration number 12583867. The registered office is 106 High Street, Bromsgrove, B61 8EX, 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.
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
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 June 2025
1,220 
At 31 May 2026
1,220 
Depreciation
At 1 June 2025
991 
Charge for the year
57 
At 31 May 2026
1,048 
Net book value
At 31 May 2026
172 
At 31 May 2025
229 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
802 
789 
Other debtors
- 
2,265 
802 
3,054 
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VT Nails Limited Notes to the Accounts for the year ended 31 May 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
1,541 
792 
Proposed dividends
10,000 
5,000 
Other creditors
2,006 
3,845 
Loans from directors
3,686 
- 
Accruals
- 
2,490 
17,233 
12,127 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Taxes and social security
12 
- 
8
Average number of employees
During the year the average number of employees was 5 (2025: 5).
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