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REGISTERED NUMBER: 11928157 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

DNA CONSTRUCTION HOLDINGS LTD

DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DNA CONSTRUCTION HOLDINGS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: D A Allen





REGISTERED OFFICE: Moor Farm
Decoy Road
Borough Fen
PETERBOROUGH
Cambridgeshire
PE6 7QD





REGISTERED NUMBER: 11928157 (England and Wales)





ACCOUNTANTS: GreenStones Limited
9 Commerce Road
Lynchwood
Peterborough
Cambridgeshire
PE2 6LR

DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 330,132 236,713

CURRENT ASSETS
Debtors 5 2,400 12,139
Cash at bank and in hand 644 8,819
3,044 20,958
CREDITORS
Amounts falling due within one
year

6

84,653

152,708
NET CURRENT LIABILITIES (81,609 ) (131,750 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

248,523

104,963

CREDITORS
Amounts falling due after more
than one year

7

(6,096

)

(16,667

)

PROVISIONS FOR LIABILITIES (117,211 ) -
NET ASSETS 125,216 88,296

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 125,116 88,196
125,216 88,296

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)

BALANCE SHEET - continued
31 MAY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 November 2023 and were signed by:





D A Allen - Director


DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

DNA Construction Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 10% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST OR VALUATION
At 1 June 2022 16,050 312,555 26,426 355,031
Additions - 20,240 - 20,240
Disposals - - (6,653 ) (6,653 )
Revaluations - 180,000 - 180,000
At 31 May 2023 16,050 512,795 19,773 548,618
DEPRECIATION
At 1 June 2022 - 116,116 2,202 118,318
Charge for year - 96,188 4,534 100,722
Eliminated on disposal - - (554 ) (554 )
At 31 May 2023 - 212,304 6,182 218,486
NET BOOK VALUE
At 31 May 2023 16,050 300,491 13,591 330,132
At 31 May 2022 16,050 196,439 24,224 236,713

Cost or valuation at 31 May 2023 is represented by:

Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
Valuation in 2023 - 180,000 - 180,000
Cost 16,050 332,795 19,773 368,618
16,050 512,795 19,773 548,618

DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST OR VALUATION
At 1 June 2022 26,426
Disposals (6,653 )
At 31 May 2023 19,773
DEPRECIATION
At 1 June 2022 2,202
Charge for year 4,534
Eliminated on disposal (554 )
At 31 May 2023 6,182
NET BOOK VALUE
At 31 May 2023 13,591
At 31 May 2022 24,224

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,400 7,200
Other debtors - 4,939
2,400 12,139

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 7,451 10,000
Trade creditors 614 6,438
Amounts owed to group undertakings 75,887 136,270
Taxation and social security 701 -
84,653 152,708

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Hire purchase contracts 6,096 16,667