27 March 2025 false Taxfiler 2024.6 16348257business:PrivateLimitedCompanyLtd2025-03-272026-03-31 163482572025-03-26 163482572025-03-272026-03-31 16348257business:AuditExemptWithAccountantsReport2025-03-272026-03-31 16348257business:FilletedAccounts2025-03-272026-03-31 163482572026-03-31 16348257business:Director12025-03-272026-03-31 16348257business:RegisteredOffice2025-03-272026-03-31 16348257core:WithinOneYear2026-03-31 16348257core:AfterOneYear2026-03-31 16348257core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 16348257core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 16348257core:PreviouslyStatedAmount2026-03-31 16348257business:SmallEntities2025-03-272026-03-31 16348257countries:EnglandWales2025-03-272026-03-31 16348257core:LandBuildings2025-03-26 16348257core:LandBuildings2026-03-31 iso4217:GBP xbrli:pure
Company Registration No. 16348257 (England and Wales)
Top Nails 362 Ltd Unaudited accounts for the period from 27 March 2025 to 31 March 2026
Top Nails 362 Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Top Nails 362 Ltd Company Information for the period from 27 March 2025 to 31 March 2026
Director
Mrs Thi Lan Anh Pham
Company Number
16348257 (England and Wales)
Registered Office
362 Cranbrook Road Ilford IG2 6HY England
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
- 3 -
Top Nails 362 Ltd Statement of financial position as at 31 March 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
10,000 
Current assets
Debtors
5
12,310 
Cash at bank and in hand
2,392 
14,702 
Creditors: amounts falling due within one year
6
(9,142)
Net current assets
5,560 
Total assets less current liabilities
15,560 
Creditors: amounts falling due after more than one year
7
(27,891)
Net liabilities
(12,331)
Capital and reserves
Called up share capital
100 
Profit and loss account
(12,431)
Shareholders' funds
(12,331)
For the period ending 31 March 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 September 2026 and were signed on its behalf by
Mrs Thi Lan Anh Pham Director Company Registration No. 16348257
- 4 -
Top Nails 362 Ltd Notes to the Accounts for the period from 27 March 2025 to 31 March 2026
1
Statutory information
Top Nails 362 Ltd is a private company, limited by shares, registered in England and Wales, registration number 16348257. The registered office is 362 Cranbrook Road, Ilford, IG2 6HY, 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 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
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 27 March 2025
10,000 
At 31 March 2026
10,000 
Depreciation
At 31 March 2026
- 
Net book value
At 31 March 2026
10,000 
5
Debtors
2026 
£ 
Amounts falling due within one year
Accrued income and prepayments
6,178 
Other debtors
132 
6,310 
Amounts falling due after more than one year
Other debtors
6,000 
6
Creditors: amounts falling due within one year
2026 
£ 
Other creditors
9,112 
Accruals
30 
9,142 
- 5 -
Top Nails 362 Ltd Notes to the Accounts for the period from 27 March 2025 to 31 March 2026
7
Creditors: amounts falling due after more than one year
2026 
£ 
Loans from directors
27,891 
8
Average number of employees
During the period the average number of employees was 4.
- 6 -