Company No: 11036947 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	4	82,868		101,916
		82,868		101,916
Current assets
Stocks		19,187		36,056
Debtors	5	171,100		180,413
Cash at bank and in hand		1,242,947		795,243
		1,433,234		1,011,712
Creditors: amounts falling due within one year	6	( 321,935)		( 84,288)
Net current assets		1,111,299		927,424
Total assets less current liabilities		1,194,167		1,029,340
Provision for liabilities	7	( 16,514)		0
Net assets		1,177,653		1,029,340
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,177,553		1,029,240
Total shareholder's funds		1,177,653		1,029,340

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of DNA Workplace Limited (registered number: 11036947) were approved and authorised for issue by the Director on 30 September 2025. They were signed on its behalf by:

D Nicholson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

DNA Workplace Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit G1 Frome Business Park, Manor Road, Frome, BA11 4FN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for workplace DNA testing provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised once the DNA testing has been completed.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

1 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	10 years straight line
Vehicles	15 % reducing balance
Computer equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	9		6

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 January 2024	0		0
Additions	55,000		55,000
At 31 December 2024	55,000		55,000
Accumulated amortisation
At 01 January 2024	0		0
Charge for the financial year	55,000		55,000
At 31 December 2024	55,000		55,000
Net book value
At 31 December 2024	0		0
At 31 December 2023	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£
Cost
At 01 January 2024	51,153		70,778		64,136		186,067
Additions	0		0		5,830		5,830
At 31 December 2024	51,153		70,778		69,966		191,897
Accumulated depreciation
At 01 January 2024	15,345		27,312		41,494		84,151
Charge for the financial year	5,115		6,519		13,244		24,878
At 31 December 2024	20,460		33,831		54,738		109,029
Net book value
At 31 December 2024	30,693		36,947		15,228		82,868
At 31 December 2023	35,808		43,466		22,642		101,916

5. Debtors

	2024		2023
	£		£
Trade debtors	93,800		114,414
Other debtors	77,300		65,999
	171,100		180,413

6. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	96,164		40,770
Amounts owed to connected companies	38,194		0
Taxation and social security	164,053		8,250
Other creditors	23,524		35,268
	321,935		84,288

7. Provision for liabilities

	2024		2023
	£		£
Deferred tax	16,514		0

8. Financial commitments

Other financial commitments

	2024		2023
	£		£
Commitments in respect of leased premises < 1 year	32,735		32,735
Commitments in respect of leased premises > 1 year < 5 years	130,940		130,940
Commitments in respect of leased premises > 5 years	70,926		103,661
	234,601		267,336

9. Related party transactions

Transactions with the entity's director

Advances

The Directors loan account is repayable on demand and interest is charged on overdrawn balances exceeding £10,000 at the official HMRC rates.

At 1 January 2024, the balance owed by the director was £100. During the year, £6,001 was advanced to the director, and £6,101 was repaid by the director. At 31 December 2024, the balance owed by the director was £Nil.

At 1 January 2023, the balance owed by the director was £Nil. During the year, £100 was advanced to the director, and £Nil was repaid by the director. At 31 December 2023, the balance owed by the director was £100.

Other related party transactions

	2024		2023
	£		£
Expenditure paid to DNA Worldwide Group Ltd	29,893		29,071
Trade creditor balance due to DNA Worldwide Group Ltd	970		5,618
Expenditure paid to DNA Legal Limited	3,815		136,038
Income received from DNA Legal Limited	351,731		144,000
Trade creditor balance due to DNA Legal Limited	10,937		25,711
Trade and other debtor balance due from DNA Legal Limited	50,194		12,000
Income received from Living DNA Limited	12,068		16,135
Trade debtor balance due from Living DNA Limited	2,493		0
Expenditure paid to Frome Business Park Limited	7,200		7,200

DNA Worldwide Group Ltd, Living DNA Limited, DNA Legal Limited and Frome Business Park Limited are related companies since D Nicholson is the ultimate controlling shareholder of these entities.

The company has taken advantage of the exemption under FRS 102 from disclosing related party transactions with other wholly owned group companies.