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REGISTERED NUMBER: 13073468 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CLUB DNA LTD

CLUB DNA LTD (REGISTERED NUMBER: 13073468)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CLUB DNA LTD

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTORS: A C Clarke
P A Clarke





REGISTERED OFFICE: Wigan Hall
New Market Street
Wigan
Greater Manchester
WN1 1HH





REGISTERED NUMBER: 13073468 (England and Wales)





ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

CLUB DNA LTD (REGISTERED NUMBER: 13073468)

STATEMENT OF FINANCIAL POSITION
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,850 3,643

CURRENT ASSETS
Debtors 5 93,617 8,047
Cash at bank and in hand 84,413 9,918
178,030 17,965
CREDITORS
Amounts falling due within one year 6 399,763 359,124
NET CURRENT LIABILITIES (221,733 ) (341,159 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(215,883

)

(337,516

)

PROVISIONS FOR LIABILITIES 1,463 911
NET LIABILITIES (217,346 ) (338,427 )

CAPITAL AND RESERVES
Called up share capital 8 2,855 2,540
Share premium 9 1,145,083 620,189
Retained earnings 9 (1,365,284 ) (961,156 )
SHAREHOLDERS' DEFICIT (217,346 ) (338,427 )

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

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

CLUB DNA LTD (REGISTERED NUMBER: 13073468)

STATEMENT OF FINANCIAL POSITION - continued
31 December 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 Board of Directors and authorised for issue on 21 March 2025 and were signed on its behalf by:





A C Clarke - Director


CLUB DNA LTD (REGISTERED NUMBER: 13073468)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Club DNA 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.

Going concern
The company is dependent on the financial support of the shareholders and the proceeds of future share issues. The directors have prepared plans and forecasts for the next five years. On this basis the directors consider the company to be a going concern, but, inherently, there can be no certainty to these views.

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
Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc. - 50% and 33% on cost.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

CLUB DNA LTD (REGISTERED NUMBER: 13073468)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 24,719
Additions 7,430
At 31 December 2024 32,149
DEPRECIATION
At 1 January 2024 21,076
Charge for year 5,223
At 31 December 2024 26,299
NET BOOK VALUE
At 31 December 2024 5,850
At 31 December 2023 3,643

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 84,300 1,500
Other debtors 9,317 6,547
93,617 8,047

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 12,527 13,597
Taxation and social security 20,516 7,777
Other creditors 366,720 337,750
399,763 359,124

CLUB DNA LTD (REGISTERED NUMBER: 13073468)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year - 3,887

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
285,541 A Ordinary 1p 2,855 2,540

31,505 A Ordinary shares of 1p were issued during the year for cash of £ 525,111 .

During the reporting period 31,505 A Ordinary shares were issued at an average premium of £16.67 per share.

9. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 January 2024 (961,156 ) 620,189 (340,967 )
Deficit for the year (404,128 ) (404,128 )
Share issue - 524,894 524,894
At 31 December 2024 (1,365,284 ) 1,145,083 (220,201 )