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REGISTERED NUMBER: 08668435 (England and Wales)

DNA BRANDS LIMITED

Unaudited Financial Statements

for the Year Ended 31 January 2025

DNA BRANDS LIMITED (REGISTERED NUMBER: 08668435)

Contents of the Financial Statements

for the Year Ended 31 January 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

DNA BRANDS LIMITED

Company Information

for the Year Ended 31 January 2025

| Director: | Mr W F Pettigrew

| Registered office: | Artisans' House

| 7 Queensbridge

| Northampton

| Northamptonshire

| NN4 7BF

| Registered number: | 08668435 (England and Wales)

| Accountants: | Cobley Desborough

| Chartered Certified Accountants

| Chartered Tax Advisers

| Artisans' House

| 7 Queensbridge

| Northampton

| Northamptonshire

| NN4 7BF

DNA BRANDS LIMITED (REGISTERED NUMBER: 08668435)

Balance Sheet

31 January 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,471 |  | 343,535 |  |

Investment property | 5 | 580,000 |  | - |  |

585,471 |  | 343,535 |  |

CURRENT ASSETS

Debtors | 6 | 76,136 |  | 99,482 |  |

Cash at bank | 288,629 |  | 254,867 |  |

364,765 |  | 354,349 |  |

CREDITORS

Amounts falling due within one year | 7 | 62,930 |  | 81,394 |  |

NET CURRENT ASSETS | 301,835 |  | 272,955 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 887,306 |  | 616,490 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (4,416 | ) | (14,877 | ) |

PROVISIONS FOR LIABILITIES | (61,608 | ) | - |  |

NET ASSETS | 821,282 |  | 601,613 |  |

DNA BRANDS LIMITED (REGISTERED NUMBER: 08668435)

Balance Sheet - continued

31 January 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 180,886 |  | - |  |

Retained earnings | 640,296 |  | 601,513 |  |

SHAREHOLDERS' FUNDS | 821,282 |  | 601,613 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 29 September 2025 and were signed by:

Mr W F Pettigrew - Director

DNA BRANDS LIMITED (REGISTERED NUMBER: 08668435)

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| DNA Brands 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 as modified by the revaluation of certain assets.

| 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.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Investment property

| Investment property is shown at the most recent valuation. Any current year gains or losses in value of the property are recognised on the income statement.

| Accumulated uncrystallised gains in market value of investment property are non distributable and held in the fair value reserve.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

DNA BRANDS LIMITED (REGISTERED NUMBER: 08668435)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The current economic conditions present increased risks for all businesses. In response to such conditions, the director has carefully considered these risks, including an assessment of uncertainty on future trading projections for a period of at least twelve months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

| Based on this assessment, the director considers that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations of external liabilities.

| In addition, the Company's assets are assessed for recoverability on a regular basis, and the director considers that the Company is not exposed to losses of these assets which would affect their decision to adopt the going concern basis.

| The director is therefore satisfied and has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubt upon the Company's ability to continue as a going concern. Theses financial statements have therefore been prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 February 2024 | 338,818 |  | 898 |  | 8,593 |  | 6,980 |  | 355,289 |  |

| Additions | - |  | - |  | 1,359 |  | 656 |  | 2,015 |  |

| Reclassification/transfer | (338,818 | ) | - |  | - |  | - |  | (338,818 | ) |

| At 31 January 2025 | - |  | 898 |  | 9,952 |  | 7,636 |  | 18,486 |  |

| Depreciation

| At 1 February 2024 | - |  | 802 |  | 5,497 |  | 5,455 |  | 11,754 |  |

| Charge for year | - |  | 19 |  | 668 |  | 574 |  | 1,261 |  |

| At 31 January 2025 | - |  | 821 |  | 6,165 |  | 6,029 |  | 13,015 |  |

| Net book value

| At 31 January 2025 | - |  | 77 |  | 3,787 |  | 1,607 |  | 5,471 |  |

| At 31 January 2024 | 338,818 |  | 96 |  | 3,096 |  | 1,525 |  | 343,535 |  |

DNA BRANDS LIMITED (REGISTERED NUMBER: 08668435)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| Revaluations | 241,182 |  |

| Reclassification/transfer | 338,818 |  |

| At 31 January 2025 | 580,000 |  |

| Net book value

| At 31 January 2025 | 580,000 |  |

| Investment property was valued by the directors at the balance sheet date on an open market, existing use basis.

| Fair value at 31 January 2025 is represented by:

£ |

| Valuation in 2025 | 241,182 |  |

| Cost | 338,818 |  |

580,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 76,136 |  | 99,482 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,461 |  | 10,269 |  |

| Trade creditors | 964 |  | 1,936 |  |

| Taxation and social security | 49,171 |  | 67,771 |  |

| Other creditors | 2,334 |  | 1,418 |  |

62,930 |  | 81,394 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 4,416 |  | 14,877 |  |

| Loan balances outstanding at the balance sheet date are unsecured and are guaranteed by the U.K Government.

DNA BRANDS LIMITED (REGISTERED NUMBER: 08668435)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 | 2024 |

£ | £ |

| **UNKNOWN DIRECTOR 1**

| Balance outstanding at start of year | 74,379 |  | 24,203 |  |

| Amounts advanced | 92,669 |  | 107,663 |  |

| Amounts repaid | (116,015 | ) | (57,487 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 51,033 |  | 74,379 |  |

| Loan balances due to the directors are charged interest at rate of 2.25% and are without fixed repayment terms.