Datum Plus Ltd. Filleted Accounts Cover
Datum Plus Ltd.
Company No. 11175556
Information for Filing with The Registrar
31 December 2022
Datum Plus Ltd. Balance Sheet Registrar
at
31 December 2022
Company No.
11175556
Notes
2022
2021
£
£
Fixed assets
Tangible assets
4
31,73847,370
31,73847,370
Current assets
Debtors
5
40,34894,307
40,34894,307
Creditors: Amount falling due within one year
6
(68,491)
(97,486)
Net current liabilities
(28,143)
(3,179)
Total assets less current liabilities
3,59544,191
Creditors: Amounts falling due after more than one year
7
(24,200)
(35,000)
Provisions for liabilities
Deferred taxation
8
-
(9,001)
Net (liabilities)/assets
(20,605)
190
Capital and reserves
Called up share capital
11
Profit and loss account
9
(20,606)
189
Total equity
(20,605)
190
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 December 2022
And signed on its behalf by:
L.D. Richards
Director
31 December 2022
Datum Plus Ltd. Notes to the Accounts Registrar
for the year ended 31 December 2022
1
General information
Its registered number is: 11175556
Its registered office is:
The Old Dairy
St. Piers Lane
Lingfield
RH7 6PN
The functional and presentational currency of the company is Sterling . The monetary amounts in the accounts are rounded to the nearest pound.
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the accounting policies set out below.
2
Accounting policies
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
33%% Reducing balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Financial instruments
The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic financial instruments measured at fair value.
3
Employees
2022
2021
Number
Number
The average monthly number of employees (including directors) during the year was:
33
4
Tangible fixed assets
Plant and machinery
Total
£
£
Cost or revaluation
At 1 January 2022
91,62491,624
At 31 December 2022
91,62491,624
Depreciation
At 1 January 2022
44,25444,254
Charge for the year
15,63215,632
At 31 December 2022
59,88659,886
Net book values
At 31 December 2022
31,73831,738
At 31 December 2021
47,37047,370
5
Debtors
2022
2021
£
£
Trade debtors
-37,255
Other debtors
40,34857,052
40,34894,307
6
Creditors amounts falling due within one year:
2022
2021
£
£
Bank loans and overdrafts
10,80033,339
Trade creditors
12,2337,904
Loans from directors
44,858-
Other creditors
-56,243
Accruals and deferred income
600-
68,49197,486
7
Creditors amounts falling due after more than one year:
2022
2021
£
£
Bank loans and overdrafts
24,20035,000
24,20035,000
8
Provisions for liabilities
Deferred taxation
Accelerated Capital Allowances, Losses and Other Timing Differences
Total
£
£
At 1 January 2022
9,001
9,001
Charge to the profit and loss account for the period
(9,001)
(9,001)
2022
2021
£
£
Tax losses
-9,001
-9,001
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Dividends
2022
2021
£
£
Dividends for the period:
Dividends paid in the period
-
7,500
-
7,500
Dividends by type:
Equity dividends
-7,500
-
7,500
11
Related party disclosures
At the balance sheet date £44,858 was owed to the director by the company.
Controlling party
Immediate controlling party
L.D. Richards controls the company
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