

			Company registration number:16609785






		DIVA NAILS ABER LTD

			FINANCIAL STATEMENTS

			FOR THE PERIOD ENDED 31 July 2026



DIVA NAILS ABER LTD

BALANCE SHEET

AS AT 31 July 2026


		2026
	Notes	£	£

FIXED ASSETS
Tangible assets	3		2,786

			2,786

CURRENT ASSETS
Stocks		100
Debtors	4	839
Cash at bank and in hand		14,741

		15,680

CREDITORS
Amounts falling due within one year	5	(6,148)

NET CURRENT ASSETS			9,532

TOTAL ASSETS LESS
CURRENT LIABILITIES			12,318


PROVISIONS FOR LIABILITIES			(506)

NET ASSETS			11,812



CAPITAL AND RESERVES
Called-up equity share capital	6		100
Profit and loss account			11,712

SHAREHOLDERS FUNDS			11,812


For the period ending 31 July 2026 the company was entitled to exemption 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 the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 30 September 2026 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Mrs Kitty Chi Ying Lee

30 September 2026
The annexed notes form part of these financial statements.



DIVA NAILS ABER LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 JULY 2026

		Share	Share	P and L	Revaluation	Other	Total
		Capital	Premium	Account	reserve	reserves	equity
		£	£	£	£	£	£

	Changes in equity
	Share issue	100	0	0	0	0	100
	Total comprehensive income	0	0	11,712	0	0	11,712
	Balance at 31 July 2026	100	0	11,712	0	0	11,812

DIVA NAILS ABER LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

Accounting policies

Statutory information

Diva Nails Aber Ltd is a private company limited by shares incorporated in England within the United Kingdom. The address of the registered office is: 1 Alexandra Road, Aberystwyth, Ceredigion, SY23 1LE The company's registration number is : 16609785

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered and services rendered to the customers.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and Machinery 25 % reducing balance basi

Fixtures and Fittings 15 % reducing balance basi

Stocks and Work In Progress

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Deferred Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deffered or accelerated is accounted for in respect of all material timing differences.

Pension Scheme

The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 2.



3.	Tangible fixed assets

		Plant	F and F	Total

	Cost
	Additions	419	2,880	3,299
	At end of period	419	2,880	3,299

	Depreciation
	Provided during the period	100	413	513
	At end of period	100	413	513

	Net Book Value
	At end of period	319	2,467	2,786



4.	Debtors
		2026
		£
	Due within one year
	Other Debtors	21
	Prepayments and accrued income	818

		839



5.	Creditors due within one year
		2026
		£

	Corporation Tax	2,513
	Accruals and deferred income	2,457
	Loan from directors	1,178

		6,148


6.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2026
		£

	Ordinary shares of £1 each	100
	Total issued share capital	100





7.	Related Party Transactions
	There were no related party transactions in which the director has a direct and material interest.