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COMPANY REGISTRATION NUMBER: 12400537

DNAFUEL Limited

Filleted Unaudited Financial Statements

30 September 2025

DNAFUEL Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £
Creditors: amounts falling due within one year | 5 | 897,433 |  | 897,433
| --------- |  | ---------
Net current liabilities |  | 897,433 | 897,433
|  | --------- | ---------
Total assets less current liabilities |  | ( 897,433) | ( 897,433)
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | ( 897,533) | ( 897,533)
|  | --------- | ---------
Shareholders deficit |  | ( 897,433) | ( 897,433)
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 7 May 2026 , and are signed on behalf of the board by:

Mr R Bagg |
Director |

Company registration number: 12400537

DNAFUEL Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Delves Road, Heanorgate Industrial Estate, Heanor, Derbyshire, DE75 7SJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
Due to the severe lack of sales the company was able to generate the company's director took the decision to cease the company's operations. The company's fixed asset values were therefore considered to be impaired last year and as a result reduced in the accounts to their estimated amounts recoverable assuming they were disposed in a fire sale. The company relied on financing from its parent company R Bagg Limited and the partial repayment of this loan will only be made from cash available after settling all other liabilities.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Patents, trademarks and licences | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Intangible assets

| Patents, trademarks and licences
| £
Cost |
At 1 October 2024 and 30 September 2025 | 6,670
| -------
Amortisation |
At 1 October 2024 and 30 September 2025 | 6,670
| -------
Carrying amount |
At 30 September 2025 | –
| -------
At 30 September 2024 | –
| -------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 897,433 | 897,433
| --------- | ---------