Bright AccountsProduction v1.0.0 v1.0.0 2022-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of plumbing, heat and air conditioning installation. 23 November 2023 4 3 NI679129 2023-05-31 NI679129 2022-05-31 NI679129 2021-05-31 NI679129 2022-06-01 2023-05-31 NI679129 2021-06-01 2022-05-31 NI679129 uk-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 NI679129 uk-curr:PoundSterling 2022-06-01 2023-05-31 NI679129 uk-bus:AbridgedAccounts 2022-06-01 2023-05-31 NI679129 uk-core:ShareCapital 2023-05-31 NI679129 uk-core:ShareCapital 2022-05-31 NI679129 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 NI679129 uk-core:RetainedEarningsAccumulatedLosses 2022-05-31 NI679129 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-05-31 NI679129 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2022-05-31 NI679129 uk-bus:FRS102 2022-06-01 2023-05-31 NI679129 uk-core:PlantMachinery 2022-06-01 2023-05-31 NI679129 uk-core:FurnitureFittingsToolsEquipment 2022-06-01 2023-05-31 NI679129 uk-core:MotorVehicles 2022-06-01 2023-05-31 NI679129 2022-06-01 2023-05-31 NI679129 uk-bus:Director1 2022-06-01 2023-05-31 NI679129 uk-bus:Director2 2022-06-01 2023-05-31 NI679129 uk-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI679129
 
 
DNA HEAT LTD
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 May 2023
DNA HEAT LTD
Company Registration Number: NI679129
ABRIDGED BALANCE SHEET
as at 31 May 2023

2023 2022
Notes £ £
 
Fixed Assets
Tangible assets 4 28,950 37,336
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Current Assets
Debtors 103,692 32,554
Cash at bank and in hand 49,608 34,476
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153,300 67,030
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Creditors: amounts falling due within one year (48,550) (21,025)
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Net Current Assets 104,750 46,005
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Total Assets less Current Liabilities 133,700 83,341
 
Creditors:
amounts falling due after more than one year (54,569) (56,818)
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Net Assets 79,131 26,523
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Capital and Reserves
Called up share capital 100 100
Retained earnings 79,031 26,423
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Shareholders' Funds 79,131 26,523
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The financial statements have been prepared 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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.
For the financial year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 23 November 2023 and signed on its behalf by
           
           
________________________________          
Mr. Damian Doyle          
Director          
           
           
________________________________
Mr. Mark Aubury
Director
           



DNA HEAT LTD
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 May 2023

   
1. General Information
 
DNA HEAT LTD is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI679129. The registered office of the company is 2 Church Street, Ballygawley, Co. Tyrone, BT70 2HB, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 May 2023 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 20% Straight line
  Fixtures, fittings and equipment - 20% Straight line
  Motor vans - 20% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was 4.
 
  2023 2022
  Number Number
 
Employees 4 3
  ═════════ ═════════
           
4. Tangible assets
  Plant and Fixtures, Motor Total
  machinery fittings and vans  
    equipment    
  £ £ £ £
Cost
At 1 June 2022 4,408 287 41,975 46,670
Additions - 1,185 - 1,185
  ───────── ───────── ───────── ─────────
At 31 May 2023 4,408 1,472 41,975 47,855
  ───────── ───────── ───────── ─────────
Depreciation
At 1 June 2022 882 57 8,395 9,334
Charge for the financial year 882 294 8,395 9,571
  ───────── ───────── ───────── ─────────
At 31 May 2023 1,764 351 16,790 18,905
  ───────── ───────── ───────── ─────────
Net book value
At 31 May 2023 2,644 1,121 25,185 28,950
  ═════════ ═════════ ═════════ ═════════
At 31 May 2022 3,526 230 33,580 37,336
  ═════════ ═════════ ═════════ ═════════
       
5. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 May 2023.
   
6. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.