UK Star Nails Ltd

UK Star Nails Ltd

UK STAR NAILS LTD - Company Information

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1 September 2022 false Taxfiler 2024.3 10921708business:PrivateLimitedCompanyLtd2022-09-012023-08-31 109217082022-08-31 109217082022-09-012023-08-31 10921708business:AuditExemptWithAccountantsReport2022-09-012023-08-31 10921708business:FilletedAccounts2022-09-012023-08-31 109217082023-08-31 10921708business:Director12022-09-012023-08-31 10921708business:RegisteredOffice2022-09-012023-08-31 109217082022-08-31 10921708core:WithinOneYear2023-08-31 10921708core:WithinOneYear2022-08-31 10921708core:AfterOneYear2023-08-31 10921708core:AfterOneYear2022-08-31 10921708core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 10921708core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 10921708core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 10921708core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 10921708core:PreviouslyStatedAmount2023-08-31 10921708core:PreviouslyStatedAmount2022-08-31 10921708business:SmallEntities2022-09-012023-08-31 10921708countries:EnglandWales2022-09-012023-08-31 10921708core:FurnitureFittings2022-09-012023-08-31 10921708core:Goodwill2022-08-31 10921708core:Goodwill2023-08-31 10921708core:FurnitureFittings2022-08-31 10921708core:FurnitureFittings2023-08-31 109217082021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10921708 (England and Wales)
UK Star Nails Ltd Unaudited accounts for the year ended 31 August 2023
UK Star Nails Ltd Unaudited accounts Contents
Page
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UK Star Nails Ltd Company Information for the year ended 31 August 2023
Director
Mr Duc Tuyen Nguyen
Company Number
10921708 (England and Wales)
Registered Office
164 Putney High Street London SW15 1RS United Kingdom
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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UK Star Nails Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
10,000 
10,000 
Tangible assets
5
30 
35 
10,030 
10,035 
Current assets
Debtors
6
3,220 
3,220 
Cash at bank and in hand
42,692 
765 
45,912 
3,985 
Creditors: amounts falling due within one year
7
(77,942)
(24,026)
Net current liabilities
(32,030)
(20,041)
Total assets less current liabilities
(22,000)
(10,006)
Creditors: amounts falling due after more than one year
8
(18,340)
(31,000)
Net liabilities
(40,340)
(41,006)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(40,440)
(41,106)
Shareholders' funds
(40,340)
(41,006)
For the year ending 31 August 2023 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 his 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 29 May 2024 and were signed on its behalf by
Mr Duc Tuyen Nguyen Director Company Registration No. 10921708
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UK Star Nails Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
UK Star Nails Ltd is a private company, limited by shares, registered in England and Wales, registration number 10921708. The registered office is 164 Putney High Street, London, SW15 1RS, United Kingdom.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% reducing balance.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
10,000 
At 31 August 2023
10,000 
Amortisation
At 1 September 2022
- 
At 31 August 2023
- 
Net book value
At 31 August 2023
10,000 
At 31 August 2022
10,000 
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UK Star Nails Ltd Notes to the Accounts for the year ended 31 August 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2022
75 
At 31 August 2023
75 
Depreciation
At 1 September 2022
40 
Charge for the year
5 
At 31 August 2023
45 
Net book value
At 31 August 2023
30 
At 31 August 2022
35 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
3,220 
3,220 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,685 
2,798 
Other creditors
6,011 
4,861 
Loans from directors
68,246 
14,646 
Accruals
- 
1,721 
77,942 
24,026 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Accruals
18,340 
31,000 
9
Average number of employees
During the year the average number of employees was 7 (2022: 5).
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