REGISTERED NUMBER: SC373107 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

DNA Contract Flooring Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Mr Andrew Stewart Leslie

Mr Derek Frederick Newall

REGISTERED OFFICE:

Unit 18 Midfield Drive

Dunnikier Business Park

Kirkcaldy

Fife

KY1 3LW

REGISTERED NUMBER:

SC373107 (Scotland)

ACCOUNTANTS:

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

FIXED ASSETS

Intangible assets

4

-

300

Tangible assets

5

74,156

10,031

74,156

10,331

CURRENT ASSETS

Stocks

40,000

42,375

Debtors

6

149,084

226,093

Cash at bank and in hand

(1,012

)

8,921

188,072

277,389

CREDITORS

Amounts falling due within one year

7

116,120

211,720

NET CURRENT ASSETS

71,952

65,669

TOTAL ASSETS LESS CURRENT LIABILITIES

146,108

76,000

CREDITORS

Amounts falling due after more than one year

8

132,987

57,015

NET ASSETS

13,121

18,985

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

13,021

18,885

SHAREHOLDERS' FUNDS

13,121

18,985

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

Mr Andrew Stewart Leslie - Director

Mr Derek Frederick Newall - Director

1.	STATUTORY INFORMATION

DNA Contract Flooring Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property - 7.5% R.B.

Plant and machinery - 33% on cost

Fixtures and fittings - 33% on cost

Motor vehicles - 37.5% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

13,000

AMORTISATION

At 1 October 2024

12,700

Amortisation for year

300

At 30 September 2025

13,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

300

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 October 2024

12,244

23,647

12,229

45,877

93,997

Additions

-

84,270

-

-

84,270

At 30 September 2025

12,244

107,917

12,229

45,877

178,267

DEPRECIATION

At 1 October 2024

4,574

22,416

11,099

45,877

83,966

Charge for year

576

18,757

812

-

20,145

At 30 September 2025

5,150

41,173

11,911

45,877

104,111

NET BOOK VALUE

At 30 September 2025

7,094

66,744

318

-

74,156

At 30 September 2024

7,670

1,231

1,130

-

10,031

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

129,674

186,513

Other debtors

13,677

17,452

VAT

5,733

22,128

149,084

226,093

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

20,197

61,319

Hire purchase contracts

13,198

321

Trade creditors

77,650

135,799

Tax

-

2,528

Social security and other taxes

4,625

3

Directors' current accounts

450

10,750

Accrued expenses

-

1,000

116,120

211,720

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other loans - 2-5 years

76,745

57,015

Hire purchase contracts

56,242

-

132,987

57,015

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary Shares

1

100

100

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

28 November 2025