DNA Consultancy Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: 03363265 (England and Wales)

Abbreviated Unaudited Accounts for the Year Ended 31 May 2015

for

DNA Consultancy Limited

T/A

DNS Planning & Design

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

6

DIRECTORS:

R M Newey

Ms H M Donnelly

SECRETARY:

Ms H M Donnelly

REGISTERED OFFICE:

DNS Planning and Design

Enterprise Studio

Malvern Hills Science Park

Malvern

Worcestershire

WR14 4SZ

REGISTERED NUMBER:

03363265 (England and Wales)

ACCOUNTANTS:

Kenneth Morris Limited

11 New Road

Bromsgrove

Worcestershire

B60 2JF

BANKERS:

HSBC

5 Broad Street

Knighton

Powys

LD7 1BW

SOLICITORS:

Harrison Clark LLP

Solicitors

5 Deansway

Worcester

WR1 2JG

FIXED ASSETS

Intangible assets

2

-

10,204

Tangible assets

3

-

712

-

10,916

CURRENT ASSETS

Debtors

60,497

42,328

Investments

5

5

Cash at bank

11

11

60,513

42,344

CREDITORS

Amounts falling due within one year

4

51,943

52,515

NET CURRENT ASSETS/(LIABILITIES)

8,570

(10,171

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,570

745

CAPITAL AND RESERVES

Called up share capital

5

100

100

Capital redemption reserve

50

50

Profit and loss account

8,420

595

SHAREHOLDERS' FUNDS

8,570

745

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2015 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 20 October 2015 and were signed on its behalf by:

R M Newey - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net

of VAT) performed during the year with respect to services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, has been amortised

evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

50% on cost

Deferred tax

The charge for taxation takes into account taxation deferred as a result of timing differences between the

treatment of certain items for taxation and accounting purposes. Deferred tax is recognised in respect of all

timing differences that have originated but not reversed by the balance sheet date. Deferred tax assets are only

recognised where it is considered more likely than not that future profits will be available for offset. Deferred tax

is measured on a non-discounted basis at the average tax rates that would apply in the periods in which the timing

differences are expected to reverse, based on the tax rates and laws that have been enacted by the balance sheet

date.

Operating lease

The relevant annual rentals are charged to the profit and loss account on a straight line basis over the lease term,

unless they relate to vacant leasehold properties, in which case provision is made on a discounted basis for the

net obligation under the lease The unwinding of the discount is disclosed within interest payable and similar

charges.

Where no lease is in place, the rentals are charged to the profit and loss account as and when paid.

Debtors

Debtors include the contractual value of work in progress. Work in progress is reflected in the accounts on a

contract by contract basis by recording turnover and related costs as contract activity progresses.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 June 2014

and 31 May 2015

101,998

AMORTISATION

At 1 June 2014

91,794

Amortisation for year

10,204

At 31 May 2015

101,998

NET BOOK VALUE

At 31 May 2015

-

At 31 May 2014

10,204

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 June 2014

and 31 May 2015

64,456

DEPRECIATION

At 1 June 2014

63,744

Charge for year

712

At 31 May 2015

64,456

NET BOOK VALUE

At 31 May 2015

-

At 31 May 2014

712

4.

CREDITORS

Creditors include an amount of £ 13,065 (31.5.14 - £ 11,001 ) for which security has been given.

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.15

31.5.14

value:

£

£

50

Ordinary B

£1

50

50

50

Ordinary A

£1

50

50

100

100

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2015 and

31 May 2014:

31.5.15

31.5.14

£

£

R M Newey and Ms H M Donnelly

Balance outstanding at start of year

(923

)

(1,164

)

Amounts advanced

30,380

7,741

Amounts repaid

(30,076

)

(7,500

)

Balance outstanding at end of year

(619

)

(923

)

Amounts in brackets are due to the directors and without brackets are due to the company.No interest is payable

on the loans which are repayable on demand.

The above amounts represent the aggregate movements during the year rather than each individual transaction.

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to five)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of DNA Consultancy Limited for the year ended 31 May 2015 which comprise the Profit and Loss

Account, the Balance Sheet and the related notes from the company's accounting records and from information and

explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of DNA Consultancy Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DNA Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of DNA Consultancy Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DNA Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DNA Consultancy Limited. You consider that DNA Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DNA Consultancy Limited.

For this reason, we have not verified the accuracy or completeness of the accounting records or information and

explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kenneth Morris Limited

11 New Road

Bromsgrove

Worcestershire

B60 2JF

20 October 2015