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DIGITAL NETWORK ARCHITECTURE LIMITED

Registered Number
SC735769
(Scotland)

Unaudited Financial Statements for the Period ended
30 June 2023

DIGITAL NETWORK ARCHITECTURE LIMITED
Company Information
for the period from 16 June 2022 to 30 June 2023

Director

Alastair Donaldson

Registered Address

121 Greenloanings
Kirkcaldy
KY2 6NN

Registered Number

SC735769 (Scotland)
DIGITAL NETWORK ARCHITECTURE LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

£

£

Fixed assets
Tangible assets52,914
2,914
Current assets
Stocks4,374
Debtors610,197
Cash at bank and on hand1,802
16,373
Creditors amounts falling due within one year7(18,469)
Net current assets (liabilities)(2,096)
Total assets less current liabilities818
Provisions for liabilities(554)
Net assets264
Capital and reserves
Called up share capital1
Profit and loss account263
Shareholders' funds264
The financial statements were approved and authorised for issue by the Director on 24 January 2024, and are signed on its behalf by:
Alastair Donaldson
Director
Registered Company No. SC735769
DIGITAL NETWORK ARCHITECTURE LIMITED
Notes to the Financial Statements
for the period ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Stocks policy
Stock and work in progress are valued at the lower of cost and net realisable value.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will not withdraw his directors loan account to the detriment of other creditors.
4.Employee information

2023
Average number of employees during the year1
5.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
Additions1,1802,5053,685
At 30 June 231,1802,5053,685
Depreciation and impairment
Charge for year144627771
At 30 June 23144627771
Net book value
At 30 June 231,0361,8782,914
At 15 June 22---
6.Debtors

2023

£
Trade debtors / trade receivables10,197
Total10,197
7.Creditors within one year

2023

£
Trade creditors / trade payables1,045
Bank borrowings and overdrafts1,283
Taxation and social security3,206
Other creditors11,608
Accrued liabilities and deferred income1,327
Total18,469