REGISTERED NUMBER: 08668435 (England and Wales)

DNA BRANDS LIMITED

Unaudited Financial Statements

for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

Director:

Mr W F Pettigrew

Registered office:

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

Registered number:

08668435 (England and Wales)

Accountants:

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

FIXED ASSETS

Tangible assets

4

4,773

5,471

Investment property

5

416,488

580,000

421,261

585,471

CURRENT ASSETS

Debtors

6

47,678

76,136

Cash at bank

310,161

288,629

357,839

364,765

CREDITORS

Amounts falling due within one year

7

52,152

62,930

NET CURRENT ASSETS

305,687

301,835

TOTAL ASSETS LESS CURRENT LIABILITIES

726,948

887,306

CREDITORS

Amounts falling due after more than one year

8

-

(4,416

)

PROVISIONS FOR LIABILITIES

(20,563

)

(61,608

)

NET ASSETS

706,385

821,282

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

58,252

180,886

Retained earnings

648,033

640,296

SHAREHOLDERS' FUNDS

706,385

821,282

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 October 2026 and were signed by:

Mr W F Pettigrew - Director

1.	STATUTORY INFORMATION

DNA Brands Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at the most recent valuation. Any current year gains or losses in value of the property are recognised on the income statement.

Accumulated uncrystallised gains in market value of investment property are non distributable and held in the fair value reserve.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 February 2025

898

9,952

7,636

18,486

Additions

-

-

700

700

At 31 January 2026

898

9,952

8,336

19,186

Depreciation

At 1 February 2025

821

6,165

6,029

13,015

Charge for year

15

599

784

1,398

At 31 January 2026

836

6,764

6,813

14,413

Net book value

At 31 January 2026

62

3,188

1,523

4,773

At 31 January 2025

77

3,787

1,607

5,471

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 February 2025

580,000

Revaluations

(163,512

)

At 31 January 2026

416,488

Net book value

At 31 January 2026

416,488

At 31 January 2025

580,000

Investment property was valued by the directors at the balance sheet date on an open market, existing use basis.

Fair value at 31 January 2026 is represented by:

£

Valuation in 2025

241,182

Valuation in 2026

(163,512

)

Cost

338,818

416,488

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

47,678

76,136

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,416

10,461

Trade creditors

3,859

964

Taxation and social security

39,941

49,171

Other creditors

3,936

2,334

52,152

62,930

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,416

Loan balances outstanding at the balance sheet date are unsecured and are guaranteed by the U.K Government.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

**UNKNOWN DIRECTOR 1**

Balance outstanding at start of year

51,033

74,379

Amounts advanced

90,421

92,669

Amounts repaid

(118,879

)

(116,015

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

22,575

51,033

Loan balances due to the directors are charged interest at rate of 2.25% and are without fixed repayment terms.