DNA Leisure Ltd - Filleted accounts

DNA Leisure Ltd
Registered number:		08267307
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		49,041			51,895

Current assets
Stocks		186,000			128,426
Debtors	4	217,108			60,835
Cash at bank and in hand		217,843			374,769
		620,951			564,030

Creditors: amounts falling due within one year	5	(402,867)			(381,438)

Net current assets			218,084			182,592

Total assets less current liabilities			267,125			234,487

Provisions for liabilities			(12,260)			(12,974)

Net assets			254,865			221,513

Capital and reserves
Called up share capital			100			100
Profit and loss account			254,765			221,413

Shareholder's funds			254,865			221,513

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Eliaz
Director
Approved by the board on 14 October 2026

DNA Leisure Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles	over 3 years
	Fixtures, fittings, tools and equipment	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving stock. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Related party transactions
	The company is a wholly owned subsidiary of DNA Leisure Holdings Limited. The company has therefore taken advantage of the exemption in Financial Reporting Standard 102 (as applied to small entities by Section 1A of the standard) from the requirements to disclose transactions with the parent company.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			8		7


3	Tangible fixed assets
		Fixtures, Fittings & Equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	119,915		45,033		164,948
	Additions	10,675		-		10,675
	At 31 January 2026	130,590		45,033		175,623

	Depreciation
	At 1 February 2025	86,361		26,692		113,053
	Charge for the year	8,944		4,585		13,529
	At 31 January 2026	95,305		31,277		126,582

	Net book value
	At 31 January 2026	35,285		13,756		49,041
	At 31 January 2025	33,554		18,341		51,895


4	Debtors			2026		2025
£					£

	Trade debtors			141,315		21,002
	Other debtors			75,793		39,833
				217,108		60,835


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			-		659
	Trade creditors			147,041		52,551
	Amounts owed to parent undertaking			17,824		342
	Taxation and social security costs			83,065		115,907
	Other creditors			154,937		211,979
				402,867		381,438

	Amounts owed to the parent company are unsecured, interest free and repayable on demand.


6	Other financial commitments			2026		2025
£					£

	Total future minimum payments under non-cancellable operating leases			141,667		-


7	Controlling party

	The company's immediate parent undertaking is DNA Leisure Holdings Limited, a company incorporated in England and Wales, which controls 100% of the issued share capital. The ultimate controlling party is A Eliaz, by virtue of his 100% shareholding in DNA Leisure Holdings Limited.


8	Other information

	DNA Leisure Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	9 Park Place
	Newdigate Road
	Harefield
	Middlesex
	UB9 6EJ