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REGISTERED NUMBER: 05899824 (England and Wales)









Financial Statements

for the Year Ended 31 August 2024

for

DNA Professional Development
Limited

DNA Professional Development
Limited (Registered number: 05899824)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


DNA Professional Development
Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Mrs K Sigalas





SECRETARY: Mr A Sigalas





REGISTERED OFFICE: c/o Parker Cavendish, Suite 301
Stanmore Business and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW





REGISTERED NUMBER: 05899824 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW

DNA Professional Development
Limited (Registered number: 05899824)

Statement of Financial Position
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 838 1,500

CURRENT ASSETS
Debtors 5 - 480
Cash at bank 10,388 17,251
10,388 17,731
CREDITORS
Amounts falling due within one year 6 9,029 10,716
NET CURRENT ASSETS 1,359 7,015
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,197

8,515

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,196 8,514
SHAREHOLDERS' FUNDS 2,197 8,515

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 18 August 2025 and were signed by:





Mrs K Sigalas - Director


DNA Professional Development
Limited (Registered number: 05899824)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

DNA Professional Development Limited 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.

Turnover
Revenue 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.
Fixtures, fittings & equipment - 25% Straight line
Computer equipment - 25% Straight line

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

DNA Professional Development
Limited (Registered number: 05899824)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures,
fittings Computer
& equipment equipment Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 1,807 4,408 6,215
DEPRECIATION
At 1 September 2023 1,341 3,374 4,715
Charge for year 257 405 662
At 31 August 2024 1,598 3,779 5,377
NET BOOK VALUE
At 31 August 2024 209 629 838
At 31 August 2023 466 1,034 1,500

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 480

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 3,900 4,947
VAT 1,812 2,821
Other creditors 614 91
Directors' current accounts 24 1,583
Accruals and deferred income 2,679 1,274
9,029 10,716