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REGISTERED NUMBER: SC381054 (Scotland)















Unaudited Financial Statements for the Year Ended 27 December 2023

for

DNA Language Ltd

DNA Language Ltd (Registered number: SC381054)






Contents of the Financial Statements
for the Year Ended 27 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DNA Language Ltd

Company Information
for the Year Ended 27 December 2023







DIRECTORS: Mrs M Dougan
Miss O D Naio





REGISTERED OFFICE: 32 Drymen Road
Bearsden
Glasgow
East Dunbartonshire
G61 2RG





REGISTERED NUMBER: SC381054 (Scotland)





ACCOUNTANTS: Bell Barr & Company
Chartered Accountants
2 Stewart Street
Milngavie
Glasgow
G62 6BW

DNA Language Ltd (Registered number: SC381054)

Balance Sheet
27 December 2023

27.12.23 27.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,116 1,488

CURRENT ASSETS
Debtors 5 15,218 25,867
Cash at bank 2,604 579
17,822 26,446
CREDITORS
Amounts falling due within one year 6 17,178 24,952
NET CURRENT ASSETS 644 1,494
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,760

2,982

CREDITORS
Amounts falling due after more than one
year

7

1,275

2,175
NET ASSETS 485 807

CAPITAL AND RESERVES
Called up share capital 350 350
Retained earnings 135 457
485 807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Language Ltd (Registered number: SC381054)

Balance Sheet - continued
27 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2024 and were signed on its behalf by:





Mrs M Dougan - Director


DNA Language Ltd (Registered number: SC381054)

Notes to the Financial Statements
for the Year Ended 27 December 2023

1. STATUTORY INFORMATION

DNA Language Ltd is a private company, limited by shares , registered in Scotland. 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.

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.
Computer equipment - 25% on reducing balance

Financial instruments
All financial assets and liabilities of the company are basic financial instruments and are recognised initially at transaction value and subsequently at settlement value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Cash at bank
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

DNA Language Ltd (Registered number: SC381054)

Notes to the Financial Statements - continued
for the Year Ended 27 December 2023

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement, and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability on the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date. Any adjustments to the amounts previously provided are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 28 December 2022
and 27 December 2023 2,279
DEPRECIATION
At 28 December 2022 791
Charge for year 372
At 27 December 2023 1,163
NET BOOK VALUE
At 27 December 2023 1,116
At 27 December 2022 1,488

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
27.12.23 27.12.22
£    £   
Trade debtors 60 2,103
Other debtors 15,158 23,764
15,218 25,867

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
27.12.23 27.12.22
£    £   
Bank loans and overdrafts 900 900
Taxation and social security 13,889 22,972
Other creditors 2,389 1,080
17,178 24,952

DNA Language Ltd (Registered number: SC381054)

Notes to the Financial Statements - continued
for the Year Ended 27 December 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
27.12.23 27.12.22
£    £   
Bank loans 1,275 2,175

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 27 December 2023 and 27 December 2022:

27.12.23 27.12.22
£    £   
Mrs M Dougan
Balance outstanding at start of year 16,431 22,122
Amounts advanced - 24,266
Amounts repaid (8,607 ) (29,957 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,824 16,431