Acorah Software Products - Accounts Production 19.4.351 false true false 3 June 2025 30 June 2026 30 June 2026 16491951 Ms Thi Pham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16491951 2025-06-02 16491951 2026-06-30 16491951 2025-06-03 2026-06-30 16491951 frs-core:CurrentFinancialInstruments 2026-06-30 16491951 frs-core:FurnitureFittings 2026-06-30 16491951 frs-core:FurnitureFittings 2025-06-03 2026-06-30 16491951 frs-core:FurnitureFittings 2025-06-02 16491951 frs-core:PlantMachinery 2026-06-30 16491951 frs-core:PlantMachinery 2025-06-03 2026-06-30 16491951 frs-core:PlantMachinery 2025-06-02 16491951 frs-core:ShareCapital 2026-06-30 16491951 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 16491951 frs-bus:PrivateLimitedCompanyLtd 2025-06-03 2026-06-30 16491951 frs-bus:FilletedAccounts 2025-06-03 2026-06-30 16491951 frs-bus:SmallEntities 2025-06-03 2026-06-30 16491951 frs-bus:AuditExempt-NoAccountantsReport 2025-06-03 2026-06-30 16491951 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-03 2026-06-30 16491951 frs-bus:Director1 2025-06-03 2026-06-30 16491951 frs-countries:EnglandWales 2025-06-03 2026-06-30
Registered number: 16491951
Lumis Nails Ltd
Financial Statements
For the Period 3 June 2025 to 30 June 2026
TNTax
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 16491951
30 June 2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 14,455
14,455
CURRENT ASSETS
Debtors 5 1,250
Cash at bank and in hand 26,293
27,543
Creditors: Amounts Falling Due Within One Year 6 (53,776 )
NET CURRENT ASSETS (LIABILITIES) (26,233 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,778 )
NET LIABILITIES (11,778 )
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account (11,779 )
SHAREHOLDERS' FUNDS (11,778)
For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Thi Pham
Director
19 August 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lumis Nails Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16491951 . The registered office is 153 Askew Road, London, W12 9AU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 3 June 2025 - - -
Additions 13,069 5,000 18,069
As at 30 June 2026 13,069 5,000 18,069
Depreciation
As at 3 June 2025 - - -
Provided during the period 2,614 1,000 3,614
As at 30 June 2026 2,614 1,000 3,614
Net Book Value
As at 30 June 2026 10,455 4,000 14,455
As at 3 June 2025 - - -
Page 2
Page 3
5. Debtors
30 June 2026
£
Due within one year
Other debtors 1,250
6. Creditors: Amounts Falling Due Within One Year
30 June 2026
£
Other taxes and social security 1,277
Accruals and deferred income 750
Director's loan account 51,749
53,776
7. Share Capital
30 June 2026
£
Allotted, Called up and fully paid 1
Page 3