2023-07-012024-06-302024-06-30falseSC735769DIGITAL NETWORK ARCHITECTURE LIMITED2025-01-1661100falseiso4217:GBPxbrli:pureSC7357692023-07-01SC7357692024-06-30SC7357692023-07-012024-06-30SC7357692022-06-16SC7357692023-06-30SC7357692022-06-162023-06-30SC735769bus:SmallEntities2023-07-012024-06-30SC735769bus:AuditExempt-NoAccountantsReport2023-07-012024-06-30SC735769bus:FullAccounts2023-07-012024-06-30SC735769bus:PrivateLimitedCompanyLtd2023-07-012024-06-30SC735769core:WithinOneYear2024-06-30SC735769core:AfterOneYear2024-06-30SC735769core:WithinOneYear2023-06-30SC735769core:AfterOneYear2023-06-30SC735769core:ShareCapital2024-06-30SC735769core:SharePremium2024-06-30SC735769core:RevaluationReserve2024-06-30SC735769core:OtherReservesSubtotal2024-06-30SC735769core:RetainedEarningsAccumulatedLosses2024-06-30SC735769core:ShareCapital2023-06-30SC735769core:SharePremium2023-06-30SC735769core:RevaluationReserve2023-06-30SC735769core:OtherReservesSubtotal2023-06-30SC735769core:RetainedEarningsAccumulatedLosses2023-06-30SC735769core:LandBuildings2024-06-30SC735769core:PlantMachinery2024-06-30SC735769core:Vehicles2024-06-30SC735769core:FurnitureFittings2024-06-30SC735769core:OfficeEquipment2024-06-30SC735769core:NetGoodwill2024-06-30SC735769core:IntangibleAssetsOtherThanGoodwill2024-06-30SC735769core:ListedExchangeTraded2024-06-30SC735769core:UnlistedNon-exchangeTraded2024-06-30SC735769core:LandBuildings2023-06-30SC735769core:PlantMachinery2023-06-30SC735769core:Vehicles2023-06-30SC735769core:FurnitureFittings2023-06-30SC735769core:OfficeEquipment2023-06-30SC735769core:NetGoodwill2023-06-30SC735769core:IntangibleAssetsOtherThanGoodwill2023-06-30SC735769core:ListedExchangeTraded2023-06-30SC735769core:UnlistedNon-exchangeTraded2023-06-30SC735769core:LandBuildings2023-07-012024-06-30SC735769core:PlantMachinery2023-07-012024-06-30SC735769core:Vehicles2023-07-012024-06-30SC735769core:FurnitureFittings2023-07-012024-06-30SC735769core:OfficeEquipment2023-07-012024-06-30SC735769core:NetGoodwill2023-07-012024-06-30SC735769core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-30SC735769core:ListedExchangeTraded2023-07-012024-06-30SC735769core:UnlistedNon-exchangeTraded2023-07-012024-06-30SC735769core:MoreThanFiveYears2023-07-012024-06-30SC735769core:Non-currentFinancialInstruments2024-06-30SC735769core:Non-currentFinancialInstruments2023-06-30SC735769dpl:CostSales2023-07-012024-06-30SC735769dpl:DistributionCosts2023-07-012024-06-30SC735769core:LandBuildings2023-07-012024-06-30SC735769core:PlantMachinery2023-07-012024-06-30SC735769core:Vehicles2023-07-012024-06-30SC735769core:FurnitureFittings2023-07-012024-06-30SC735769core:OfficeEquipment2023-07-012024-06-30SC735769dpl:AdministrativeExpenses2023-07-012024-06-30SC735769core:NetGoodwill2023-07-012024-06-30SC735769core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-30SC735769dpl:GroupUndertakings2023-07-012024-06-30SC735769dpl:ParticipatingInterests2023-07-012024-06-30SC735769dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-30SC735769core:ListedExchangeTraded2023-07-012024-06-30SC735769dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-30SC735769core:UnlistedNon-exchangeTraded2023-07-012024-06-30SC735769dpl:CostSales2022-06-162023-06-30SC735769dpl:DistributionCosts2022-06-162023-06-30SC735769core:LandBuildings2022-06-162023-06-30SC735769core:PlantMachinery2022-06-162023-06-30SC735769core:Vehicles2022-06-162023-06-30SC735769core:FurnitureFittings2022-06-162023-06-30SC735769core:OfficeEquipment2022-06-162023-06-30SC735769dpl:AdministrativeExpenses2022-06-162023-06-30SC735769core:NetGoodwill2022-06-162023-06-30SC735769core:IntangibleAssetsOtherThanGoodwill2022-06-162023-06-30SC735769dpl:GroupUndertakings2022-06-162023-06-30SC735769dpl:ParticipatingInterests2022-06-162023-06-30SC735769dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-162023-06-30SC735769core:ListedExchangeTraded2022-06-162023-06-30SC735769dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-162023-06-30SC735769core:UnlistedNon-exchangeTraded2022-06-162023-06-30SC735769core:NetGoodwill2024-06-30SC735769core:IntangibleAssetsOtherThanGoodwill2024-06-30SC735769core:LandBuildings2024-06-30SC735769core:PlantMachinery2024-06-30SC735769core:Vehicles2024-06-30SC735769core:FurnitureFittings2024-06-30SC735769core:OfficeEquipment2024-06-30SC735769core:AfterOneYear2024-06-30SC735769core:WithinOneYear2024-06-30SC735769core:ListedExchangeTraded2024-06-30SC735769core:UnlistedNon-exchangeTraded2024-06-30SC735769core:ShareCapital2024-06-30SC735769core:SharePremium2024-06-30SC735769core:RevaluationReserve2024-06-30SC735769core:OtherReservesSubtotal2024-06-30SC735769core:RetainedEarningsAccumulatedLosses2024-06-30SC735769core:NetGoodwill2023-06-30SC735769core:IntangibleAssetsOtherThanGoodwill2023-06-30SC735769core:LandBuildings2023-06-30SC735769core:PlantMachinery2023-06-30SC735769core:Vehicles2023-06-30SC735769core:FurnitureFittings2023-06-30SC735769core:OfficeEquipment2023-06-30SC735769core:AfterOneYear2023-06-30SC735769core:WithinOneYear2023-06-30SC735769core:ListedExchangeTraded2023-06-30SC735769core:UnlistedNon-exchangeTraded2023-06-30SC735769core:ShareCapital2023-06-30SC735769core:SharePremium2023-06-30SC735769core:RevaluationReserve2023-06-30SC735769core:OtherReservesSubtotal2023-06-30SC735769core:RetainedEarningsAccumulatedLosses2023-06-30SC735769core:NetGoodwill2022-06-16SC735769core:IntangibleAssetsOtherThanGoodwill2022-06-16SC735769core:LandBuildings2022-06-16SC735769core:PlantMachinery2022-06-16SC735769core:Vehicles2022-06-16SC735769core:FurnitureFittings2022-06-16SC735769core:OfficeEquipment2022-06-16SC735769core:AfterOneYear2022-06-16SC735769core:WithinOneYear2022-06-16SC735769core:ListedExchangeTraded2022-06-16SC735769core:UnlistedNon-exchangeTraded2022-06-16SC735769core:ShareCapital2022-06-16SC735769core:SharePremium2022-06-16SC735769core:RevaluationReserve2022-06-16SC735769core:OtherReservesSubtotal2022-06-16SC735769core:RetainedEarningsAccumulatedLosses2022-06-16SC735769core:AfterOneYear2023-07-012024-06-30SC735769core:WithinOneYear2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-30SC735769core:Non-currentFinancialInstrumentscore:CostValuation2024-06-30SC735769core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-30SC735769core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-30SC735769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-30SC735769core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-30SC735769core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-30SC735769core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-30SC735769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-30SC735769core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-30SC735769core:Non-currentFinancialInstrumentscore:CostValuation2023-06-30SC735769core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-30SC735769core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-30SC735769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-30SC735769core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-30SC735769core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-30SC735769core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-30SC735769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-30SC735769core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-30SC735769bus:Director12023-07-012024-06-30

DIGITAL NETWORK ARCHITECTURE LIMITED

Registered Number
SC735769
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

DIGITAL NETWORK ARCHITECTURE LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

Alastair Donaldson

Registered Address

121 Greenloanings
Kirkcaldy
KY2 6NN

Registered Number

SC735769 (Scotland)
DIGITAL NETWORK ARCHITECTURE LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,8092,914
5,8092,914
Current assets
Stocks1,2004,374
Debtors411,27810,197
Cash at bank and on hand1,2131,802
13,69116,373
Creditors amounts falling due within one year5(11,259)(18,469)
Net current assets (liabilities)2,432(2,096)
Total assets less current liabilities8,241818
Provisions for liabilities(1,104)(554)
Net assets7,137264
Capital and reserves
Called up share capital11
Profit and loss account7,136263
Shareholders' funds7,137264
The financial statements were approved and authorised for issue by the Director on 16 January 2025, 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 year ended 30 June 2024

1.Accounting policies
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.
Statement of compliance
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.
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.
Current taxation
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
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.
Tangible fixed assets and depreciation
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 and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 July 231,1802,5053,685
Additions1,4952,3503,845
At 30 June 242,6754,8557,530
Depreciation and impairment
At 01 July 23144627771
Charge for year463487950
At 30 June 246071,1141,721
Net book value
At 30 June 242,0683,7415,809
At 30 June 231,0361,8782,914
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables10,38610,197
Prepayments and accrued income892-
Total11,27810,197
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,4851,045
Bank borrowings and overdrafts1,9601,283
Taxation and social security3,2913,206
Other creditors12511,608
Accrued liabilities and deferred income1,3981,327
Total11,25918,469