DIGITAL NETWORK ARCHITECTURE LIMITED


Director	Alastair Donaldson


Registered Address	121 Greenloanings
	Kirkcaldy
	KY2 6NN


Registered Number	SC735769 (Scotland)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		13,893		5,809
			13,893		5,809
Current assets
Stocks		3,710		1,200
Debtors	4	8,168		11,278
Cash at bank and on hand		9,544		1,213
		21,422		13,691
Creditors amounts falling due within one year	5	(15,520)		(11,259)
Net current assets (liabilities)			5,902		2,432
Total assets less current liabilities			19,795		8,241
Creditors amounts falling due after one year	6		(5,890)		-
Provisions for liabilities			(2,640)		(1,104)
Net assets			11,265		7,137
Capital and reserves
Called up share capital			1		1
Profit and loss account			11,264		7,136
Shareholders' funds			11,265		7,137

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 December 2025, and are signed on its behalf by:

Alastair Donaldson
Director
Registered Company No. SC735769

DIGITAL NETWORK ARCHITECTURE LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance leases and hire purchase contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 24	2,675	4,855	-	7,530
Additions	189	11,300	233	11,722
At 30 June 25	2,864	16,155	233	19,252
Depreciation and impairment
At 01 July 24	607	1,114	-	1,721
Charge for year	541	3,033	64	3,638
At 30 June 25	1,148	4,147	64	5,359
Net book value
At 30 June 25	1,716	12,008	169	13,893
At 30 June 24	2,068	3,741	-	5,809

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	7,138	10,386
Prepayments and accrued income	1,030	892
Total	8,168	11,278

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,229	4,485
Bank borrowings and overdrafts	1,685	1,960
Taxation and social security	7,897	3,291
Finance lease and HP contracts	2,012	-
Other creditors	697	125
Accrued liabilities and deferred income	-	1,398
Total	15,520	11,259

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	5,890	-
Total	5,890	-