REGISTERED NUMBER: 11720396 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

DNA Bathrooms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R A Sibly

REGISTERED OFFICE:

Units 4/5 Station Road

Stokesley

Middlesbrough

United Kingdom

TS9 7AB

REGISTERED NUMBER:

11720396 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Tangible assets

4

55,225

44,826

CURRENT ASSETS

Stocks

49,025

46,586

Debtors

5

96,642

24,116

Cash at bank

60,367

59,926

206,034

130,628

CREDITORS

Amounts falling due within one year

6

126,246

72,996

NET CURRENT ASSETS

79,788

57,632

TOTAL ASSETS LESS CURRENT LIABILITIES

135,013

102,458

CREDITORS

Amounts falling due after more than one year

7

(5,067

)

(10,626

)

PROVISIONS FOR LIABILITIES

8

(7,826

)

(3,561

)

NET ASSETS

122,120

88,271

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

121,920

88,071

122,120

88,271

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 director acknowledges his 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 25 September 2025 and were signed by:

Mr R A Sibly - Director

1.	STATUTORY INFORMATION

DNA Bathrooms 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

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.

Land and buildings

-

33% on cost

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised 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 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.

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 5 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

6,504

74,703

81,207

Additions

-

26,188

26,188

At 31 December 2024

6,504

100,891

107,395

DEPRECIATION

At 1 January 2024

6,504

29,877

36,381

Charge for year

-

15,789

15,789

At 31 December 2024

6,504

45,666

52,170

NET BOOK VALUE

At 31 December 2024

-

55,225

55,225

At 31 December 2023

-

44,826

44,826

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

94,479

19,951

Other debtors

2,163

4,165

96,642

24,116

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

5,958

6,389

Trade creditors

34,306

41,508

Taxation and social security

41,650

15,203

Other creditors

44,332

9,896

126,246

72,996

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

5,067

10,626

8.	PROVISIONS FOR LIABILITIES

31.12.24

31.12.23

£

£

Deferred tax

7,826

3,561

Deferred

tax

£

Balance at 1 January 2024

3,561

timing differences

4,265

Balance at 31 December 2024

7,826

9.	RELATED PARTY DISCLOSURES

At 31 December 2024 the company owed its director £932 (2023: £1,979).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R A Sibly.