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Company Registration No. SC821634 (Scotland)
Happy Nails 60 Ltd Unaudited accounts for the year ended 30 September 2026
Happy Nails 60 Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Happy Nails 60 Ltd Company Information for the year ended 30 September 2026
Director
Ms Na Le
Company Number
SC821634 (Scotland)
Registered Office
60 High Street Fraserburgh Aberdeenshire AB43 9HP Scotland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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Happy Nails 60 Ltd Statement of financial position as at 30 September 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Debtors
4
1,892 
1,518 
Cash at bank and in hand
14,377 
5,122 
16,269 
6,640 
Creditors: amounts falling due within one year
5
(14,081)
(6,182)
Net current assets
2,188 
458 
Net assets
2,188 
458 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,088 
358 
Shareholders' funds
2,188 
458 
For the year ending 30 September 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 5 October 2026 and were signed on its behalf by
Ms Na Le Director Company Registration No. SC821634
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Happy Nails 60 Ltd Notes to the Accounts for the year ended 30 September 2026
1
Statutory information
Happy Nails 60 Ltd is a private company, limited by shares, registered in Scotland, registration number SC821634. The registered office is 60 High Street, Fraserburgh, Aberdeenshire, AB43 9HP, Scotland.
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.
4
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,791 
1,417 
Other debtors
101 
101 
1,892 
1,518 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
406 
84 
Loans from directors
13,675 
6,098 
14,081 
6,182 
6
Average number of employees
During the year the average number of employees was 4 (2025: 3).
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