Allure Nail and Beauty Lounge Ltd

Allure Nail and Beauty Lounge Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	6,975	7,975
Tangible fixed assets	4	3,056	3,796
		10,031	11,771
Current assets
Debtors		1,247	116
Cash at bank and in hand		114	167
		1,361	283
Creditors: amount falling due within one year		(8,045)	(11,585)
Net current assets		(6,684)	(11,302)

Total assets less current liabilities		3,347	469
Net assets		3,347	469

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		3,346	468
Shareholders' funds		3,347	469

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 12 October 2026 and were signed by:

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Leah Emma Houghton
Director

Allure Nail and Beauty Lounge Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Allure Nail and Beauty Lounge Ltd is a private company, limited by shares, registered in , registration number 14611895, registration address 7b Mellor Road, Cheadle Hulme, Cheadle, SK8 5AT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	15% Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2025 : 1).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 February 2025	10,000	10,000
Additions	-	-
Disposals	-	-
At 31 January 2026	10,000	10,000
Amortisation
At 01 February 2025	2,025	2,025
Charge for year	1,000	1,000
On disposals	-	-
At 31 January 2026	3,025	3,025
Net book values
At 31 January 2026	6,975	6,975
At 31 January 2025	7,975	7,975

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 February 2025	4,750	153	4,903
Additions	-	-	-
Disposals	-	-	-
At 31 January 2026	4,750	153	4,903
Depreciation
At 01 February 2025	1,100	7	1,107
Charge for year	730	10	740
On disposals	-	-	-
At 31 January 2026	1,830	17	1,847
Net book values
Closing balance as at 31 January 2026	2,920	136	3,056
Opening balance as at 01 February 2025	3,650	146	3,796

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1