DNA Leisure Holdings Limited
Registered number: 12145755
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 955,157 948,457
Investments 4 100 100
955,257 948,557
Current assets
Debtors 5 105,529 310,405
Cash at bank and in hand 769,299 356,049
874,828 666,454
Creditors: amounts falling due within one year 6 (41,664) (45,485)
Net current assets 833,164 620,969
Total assets less current liabilities 1,788,421 1,569,526
Creditors: amounts falling due after more than one year 7 (181,661) (214,973)
Net assets 1,606,760 1,354,553
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,606,660 1,354,453
Shareholder's funds 1,606,760 1,354,553
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Eliaz
Director
Approved by the board on 2 October 2025
DNA Leisure Holdings Limited
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Exemption from preparation of consolidated financial information
The financial statements contain information about DNA Leisure Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company has taken the exemption available under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover relates to the provision of services and revenue is recognised when the service is performed.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company - -
3 Tangible fixed assets
Freehold Land and buildings
£
Cost
At 1 February 2024 948,457
Additions 6,700
At 31 January 2025 955,157
Net book value
At 31 January 2025 955,157
At 31 January 2024 948,457
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 February 2024 100
At 31 January 2025 100
5 Debtors 2025 2024
£ £
Trade debtors 4,800 360
Amounts owed by group undertakings 342 209,723
Other debtors 100,387 100,322
105,529 310,405
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 8,845 9,635
Trade creditors 180 208
Taxation and social security costs 32,614 35,143
Other creditors 25 499
41,664 45,485
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 181,661 214,973
181,661 214,973
8 Loans 2025 2024
£ £
Creditors include:
Secured bank loans 190,506 224,608
Bank Loans are secured over the freehold property owned by the company, incur interest at 3.55% and expire in August 2054.
9 Controlling party
The company is controlled by A Eliaz by virtue of his 100% shareholding in the company.
10 Other information
DNA Leisure Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
9 Park Place
Newdigate Road
Harefield
Middlesex
UB9 6EJ
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