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REGISTERED NUMBER: 11928157 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

DNA CONSTRUCTION HOLDINGS LTD

DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




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 2024







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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 313,339 330,132

CURRENT ASSETS
Debtors 5 13,680 2,400
Cash at bank and in hand 3,440 644
17,120 3,044
CREDITORS
Amounts falling due within one
year

6

85,544

84,653
NET CURRENT LIABILITIES (68,424 ) (81,609 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

244,915

248,523

CREDITORS
Amounts falling due after more
than one year

7

-

(6,096

)

PROVISIONS FOR LIABILITIES (73,537 ) (117,211 )
NET ASSETS 171,378 125,216

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 171,278 125,116
171,378 125,216

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 2024


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 10 September 2024 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 2024

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.
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 June 2023 16,050 512,795 19,773 - 548,618
Additions - 12,140 7,950 583 20,673
Disposals - - (3,149 ) - (3,149 )
At 31 May 2024 16,050 524,935 24,574 583 566,142
DEPRECIATION
At 1 June 2023 - 212,304 6,182 - 218,486
Charge for year - 31,257 3,727 146 35,130
Eliminated on disposal - - (813 ) - (813 )
At 31 May 2024 - 243,561 9,096 146 252,803
NET BOOK VALUE
At 31 May 2024 16,050 281,374 15,478 437 313,339
At 31 May 2023 16,050 300,491 13,591 - 330,132

Cost or valuation at 31 May 2024 is represented by:

Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
Valuation in 2023 - 180,000 - - 180,000
Cost 16,050 344,935 24,574 583 386,142
16,050 524,935 24,574 583 566,142

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 13,680 2,400

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 6,096 7,451
Trade creditors 19,268 614
Amounts owed to group undertakings 47,726 75,887
Taxation and social security 12,454 701
85,544 84,653

DNA CONSTRUCTION HOLDINGS LTD (REGISTERED NUMBER: 11928157)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 6,096