DNA Coach Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC536899 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

DNA Coach Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTOR:

L Royal

REGISTERED OFFICE:

Clyde Offices

48 West George Street

Glasgow

G2 1BP

REGISTERED NUMBER:

SC536899 (Scotland)

ACCOUNTANTS:

Goddard Accounting and Tax Solutions

Ben Loyal Lodge

25 Kenilworth Road

Bridge Of Allan

Stirling

FK9 4EH

FIXED ASSETS

Intangible assets

4

2,456

4,911

Tangible assets

5

-

305

2,456

5,216

CURRENT ASSETS

Debtors

6

20,155

9,334

Cash at bank

9,714

17,336

29,869

26,670

CREDITORS

Amounts falling due within one year

7

27,269

25,224

NET CURRENT ASSETS

2,600

1,446

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,056

6,662

CREDITORS

Amounts falling due after more than one
year

8

4,808

6,225

NET ASSETS

248

437

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

247

436

248

437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 8 January 2026 and were signed by:

L Royal - Director

1.	STATUTORY INFORMATION

DNA Coach Ltd is a private company, limited by shares , registered in Scotland. 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 represents invoiced sales of consultancy services, excluding value added tax.

Goodwill

The goodwill represents the value of the customer relationships and information.

Goodwill amortisation - 20% on cost.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer costs - 50% on cost

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

12,278

AMORTISATION

At 1 July 2024

7,367

Charge for year

2,455

At 30 June 2025

9,822

NET BOOK VALUE

At 30 June 2025

2,456

At 30 June 2024

4,911

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

2,872

DEPRECIATION

At 1 July 2024

2,567

Charge for year

305

At 30 June 2025

2,872

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

305

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Trade debtors

19,155

334

Other debtors

1,000

9,000

20,155

9,334

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Trade creditors

2,172

-

Tax

9,087

2,249

Social security and other taxes

3,712

3,787

VAT

6,969

5,029

Other creditors

57

29

Bank loans under 1 year

2,500

Directors' current accounts

2,772

11,630

27,269

25,224

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.6.25

30.6.24

£

Bank loans 2-5 years

4,808

6,225

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DNA Coach Ltd for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of DNA Coach Ltd in accordance with the terms of our engagement letter dated 7 November 2017. Our work has been undertaken solely to prepare for your approval the financial statements of DNA Coach Ltd and state those matters that we have agreed to state to the director of DNA Coach Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that DNA Coach Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DNA Coach Ltd. You consider that DNA Coach Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DNA Coach Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Goddard Accounting and Tax Solutions

Ben Loyal Lodge

25 Kenilworth Road

Bridge Of Allan

Stirling

FK9 4EH

8 January 2026