REGISTERED NUMBER: 08668435 (England and Wales)

DNA BRANDS LIMITED

Unaudited 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

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

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

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

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.

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

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.

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.