Learning DNA LTD 15523962 false 2024-02-27 2025-02-28 2025-02-28 The principal activity of the company is to provide expert support for children with ADHD, autism and learning difficulties through consultations and support programs. Digita Accounts Production Advanced 6.30.9574.0 true true 15523962 2024-02-27 2025-02-28 15523962 2025-02-28 15523962 bus:OrdinaryShareClass1 2025-02-28 15523962 core:RetainedEarningsAccumulatedLosses 2025-02-28 15523962 core:ShareCapital 2025-02-28 15523962 core:CurrentFinancialInstruments 2025-02-28 15523962 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 15523962 core:WithinOneYear 2025-02-28 15523962 core:FurnitureFittingsToolsEquipment 2025-02-28 15523962 core:MotorVehicles 2025-02-28 15523962 core:OtherPropertyPlantEquipment 2025-02-28 15523962 bus:SmallEntities 2024-02-27 2025-02-28 15523962 bus:AuditExemptWithAccountantsReport 2024-02-27 2025-02-28 15523962 bus:FilletedAccounts 2024-02-27 2025-02-28 15523962 bus:SmallCompaniesRegimeForAccounts 2024-02-27 2025-02-28 15523962 bus:RegisteredOffice 2024-02-27 2025-02-28 15523962 bus:Director1 2024-02-27 2025-02-28 15523962 bus:OrdinaryShareClass1 2024-02-27 2025-02-28 15523962 bus:PrivateLimitedCompanyLtd 2024-02-27 2025-02-28 15523962 bus:Agent1 2024-02-27 2025-02-28 15523962 core:FurnitureFittingsToolsEquipment 2024-02-27 2025-02-28 15523962 core:LeaseholdImprovements 2024-02-27 2025-02-28 15523962 core:MotorVehicles 2024-02-27 2025-02-28 15523962 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-02-27 2025-02-28 15523962 core:OtherPropertyPlantEquipment 2024-02-27 2025-02-28 15523962 countries:EnglandWales 2024-02-27 2025-02-28 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 15523962

Learning DNA LTD
Unaudited Filleted Financial Statements
for the Period from 27 February 2024 to 28 February 2025

Pages for filing with Registrar

Learning DNA LTD

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Learning DNA LTD

Company Information

Director | E A Shearing

Registered office | The Courtyard Unit 8 The Courtyard 707 Warwick Road Solihull B91 3DA

Registered number | 15523962

Accountant | Corrigan Accountants Limited 1st Floor 25 King Street Bristol BS1 4PB

Learning DNA LTD

(Registration number: 15523962)
Balance Sheet as at 28 February 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 34,284
Current assets |  |
Debtors | 5 | 19,981
Cash at bank and in hand |  | 8,001
|  | 27,982
Creditors: Amounts falling due within one year | 6 | (255,487)
Net current liabilities |  | (227,505)
Net liabilities |  | (193,221)
Capital and reserves |  |
Called up share capital | 7 | 1
Profit and loss account |  | (193,222)
Total equity |  | (193,221)

Learning DNA LTD

(Registration number: 15523962)
Balance Sheet as at 28 February 2025

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the director on 27 January 2026

.........................................

E A Shearing
Director

Learning DNA LTD

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 28 February 2025

1 | Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Courtyard Unit 8
The Courtyard
707 Warwick Road
Solihull
B91 3DA
England

2 | Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.
The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. The company had net liabilities at the year end of £193,221. The director has prepared cash flow forecasts covering a period of at least 12 months from the date of approval of these financial statements. The director expects the company to become profitable in Q4 2026 or Q1 2027 and plans to complete a Series A funding round before the end of 2026.
In addition, the director has confirmed their willingness to support the company for at least 12 months from the date of approval of these financial statements. Based on these plans and commitments, the director believes the company will have adequate resources to meet its obligations as they fall due.
Accordingly, the financial statements have been prepared on a going concern basis.

Learning DNA LTD

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 28 February 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Furniture, fittings and equipment | 25% straight line
Leasehold improvements | Over the life of the lease
Battery tests | 33% straight line

Research and development costs

Research and development costs are written off to profit or loss in the year incurred.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Trade creditors are recognised at the transaction price.

Learning DNA LTD

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 28 February 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.
The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Learning DNA LTD

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 28 February 2025

4 | Tangible fixed assets

| Furniture, fittings and equipment £ | Leasehold Improvements £ | Assessment tests £ | Total £
Cost
Additions | 7,662 | 24,850 | 7,337 | 39,849
At 28 February 2025 | 7,662 | 24,850 | 7,337 | 39,849
Depreciation
Charge for the period | 654 | 4,142 | 769 | 5,565
At 28 February 2025 | 654 | 4,142 | 769 | 5,565
Carrying amount
At 28 February 2025 | 7,008 | 20,708 | 6,568 | 34,284

5 | Debtors: amounts falling due within one year

| 2025 £
Trade debtors | 12,336
Prepayments | 7,482
Other debtors | 163
| 19,981

Learning DNA LTD

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 28 February 2025

6 | Creditors

| 2025 £
Amounts falling due within one year |
Trade creditors | 44,306
Taxation and social security | 4,549
Other creditors | 394
Accruals | 19,044
Director's loan account | 187,194
| 255,487

The Director's loan account is unsecured, interest-free and repayable on demand.

7 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £0.00001 each | 100,000 | 1.00

On incorporation, the company issued 1 ordinary share of £1 nominal value.
Subsequently, this share was subdivided into 100,000 ordinary shares of £0.00001 nominal value each, resulting in no change to the total nominal value of issued share capital.

8 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £
| 21,250