REGISTERED NUMBER: SC381054 (Scotland)

Unaudited Financial Statements for the Year Ended 27 December 2024

for

DNA Language Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Tangible assets

4

837

1,116

CURRENT ASSETS

Debtors

5

7,969

15,218

Cash at bank

55

2,604

8,024

17,822

CREDITORS

Amounts falling due within one year

6

8,030

17,178

NET CURRENT (LIABILITIES)/ASSETS

(6

)

644

TOTAL ASSETS LESS CURRENT LIABILITIES

831

1,760

CREDITORS

Amounts falling due after more than one year

7

375

1,275

NET ASSETS

456

485

CAPITAL AND RESERVES

Called up share capital

350

350

Retained earnings

106

135

456

485

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 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.

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 22 September 2025 and were signed on its behalf by:

Mrs M Dougan - Director

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.

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 (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 28 December 2023

and 27 December 2024

2,279

DEPRECIATION

At 28 December 2023

1,163

Charge for year

279

At 27 December 2024

1,442

NET BOOK VALUE

At 27 December 2024

837

At 27 December 2023

1,116

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.12.24

27.12.23

£

£

Trade debtors

1,831

60

Other debtors

6,138

15,158

7,969

15,218

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.12.24

27.12.23

£

£

Bank loans and overdrafts

900

900

Trade creditors

1,200

-

Taxation and social security

4,730

13,889

Other creditors

1,200

2,389

8,030

17,178

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

27.12.24

27.12.23

£

£

Bank loans

375

1,275

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 27 December 2024 and 27 December 2023:

27.12.24

27.12.23

£

£

Mrs M Dougan

Balance outstanding at start of year

7,824

16,431

Amounts repaid

(6,968

)

(8,607

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

856

7,824