Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30falsetrue11false2023-12-01Steam and air conditioning supply11false 11093054 2023-12-01 2024-11-30 11093054 2022-12-01 2023-11-30 11093054 2024-11-30 11093054 2023-11-30 11093054 2022-12-01 11093054 c:Director2 2023-12-01 2024-11-30 11093054 d:MotorVehicles 2023-12-01 2024-11-30 11093054 d:MotorVehicles 2024-11-30 11093054 d:MotorVehicles 2023-11-30 11093054 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11093054 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 11093054 d:OfficeEquipment 2023-12-01 2024-11-30 11093054 d:OfficeEquipment 2024-11-30 11093054 d:OfficeEquipment 2023-11-30 11093054 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11093054 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 11093054 d:ComputerEquipment 2023-12-01 2024-11-30 11093054 d:ComputerEquipment 2024-11-30 11093054 d:ComputerEquipment 2023-11-30 11093054 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11093054 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 11093054 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11093054 d:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 11093054 d:CurrentFinancialInstruments 2024-11-30 11093054 d:CurrentFinancialInstruments 2023-11-30 11093054 d:Non-currentFinancialInstruments 2024-11-30 11093054 d:Non-currentFinancialInstruments 2023-11-30 11093054 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 11093054 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11093054 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 11093054 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 11093054 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 11093054 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 11093054 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-11-30 11093054 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-11-30 11093054 d:ShareCapital 2024-11-30 11093054 d:ShareCapital 2023-11-30 11093054 d:SharePremium 2024-11-30 11093054 d:SharePremium 2023-11-30 11093054 d:RetainedEarningsAccumulatedLosses 2024-11-30 11093054 d:RetainedEarningsAccumulatedLosses 2023-11-30 11093054 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 11093054 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 11093054 c:OrdinaryShareClass1 2023-12-01 2024-11-30 11093054 c:OrdinaryShareClass1 2024-11-30 11093054 c:OrdinaryShareClass1 2023-11-30 11093054 c:OrdinaryShareClass2 2023-12-01 2024-11-30 11093054 c:OrdinaryShareClass2 2024-11-30 11093054 c:OrdinaryShareClass2 2023-11-30 11093054 c:FRS102 2023-12-01 2024-11-30 11093054 c:Audited 2023-12-01 2024-11-30 11093054 c:FullAccounts 2023-12-01 2024-11-30 11093054 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11093054 c:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11093054 2 2023-12-01 2024-11-30 11093054 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-11-30 11093054 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-11-30 11093054 d:LeasedAssetsHeldAsLessee 2024-11-30 11093054 d:LeasedAssetsHeldAsLessee 2023-11-30 11093054 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11093054









DATUM DESIGN AND BUILD LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
DATUM DESIGN AND BUILD LIMITED
REGISTERED NUMBER: 11093054

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
57,153
37,033

  
57,153
37,033

Current assets
  

Stocks
 5 
9,011
118,586

Debtors: amounts falling due within one year
 6 
614,644
689,742

Cash at bank and in hand
 7 
409,983
8,185

  
1,033,638
816,513

Creditors: amounts falling due within one year
 8 
(444,069)
(455,899)

Net current assets
  
 
 
589,569
 
 
360,614

Total assets less current liabilities
  
646,722
397,647

Creditors: amounts falling due after more than one year
 9 
(36,877)
(31,175)

Provisions for liabilities
  

Deferred tax
 11 
(13,042)
(7,945)

  
 
 
(13,042)
 
 
(7,945)

Net assets
  
596,803
358,527


Capital and reserves
  

Called up share capital 
 12 
1,000
1,000

Share premium account
  
84,490
84,490

Profit and loss account
  
511,313
273,037

  
596,803
358,527

Page 1

 
DATUM DESIGN AND BUILD LIMITED
REGISTERED NUMBER: 11093054
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G J Ross
Director

Date: 20 August 2025

The notes on pages 3 to 12 form part of these financial statements.
Page 2

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Datum Design and Build Limited is a private company limited by shares and incorporated in England and Wales. The registered office of the company is Unit 4c, Austin Park, Yeoman Road, Ringwood, BH24 3FA.
The principal activity of the company in the year under review was mechanical and electrical building services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have undertaken a going concern assessment and conclude that there are no significant uncertainities that would impact the Company's going concern status for the next 12 months. These financial statements have therefore been prepared on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services on property and mechanical engineering contracts
Revenue from a contract to provide property and mechanical engineering services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
•   the amount of revenue can be measured reliably;
•   it is probable that the company will receive the consideration due under the contract;
•   the stage of completion of the contract at the end of the reporting period can be measured reliably;
•   the costs incurred and the costs to complete the contract can be measured reliably; and
•   where the contract outcome cannot be measured reliably, revenue is recognised only to the extent     of the expense recognised that are recoverable.

Retentions are recognised in revenue in line with the stage of completion.

Page 3

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.4

Operating leases: the company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 4

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. 

Depreciation is provided on the following bases:

Motor vehicles
-
20%
straight line
Office equipment
-
25%
reducing balance
Computer equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 5

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.14

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.15

Provisions for liabilities

Provisions are made where an event has taken place that gives rise to a legal or constructive obligation that probably requires settlement by a transfer of economic benefit and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
 
When payments are eventually made, they are charged to the provision carried in the Balance sheet.
Page 6

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.16

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.



 
2.17

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 7

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
3
3



Employees
8
8

11
11


4.


Tangible fixed assets





Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 December 2023
83,563
2,705
5,537
91,805


Additions
40,854
-
2,962
43,816



At 30 November 2024

124,417
2,705
8,499
135,621



Depreciation


At 1 December 2023
51,563
1,272
1,937
54,772


Charge for the year on owned assets
-
963
1,593
2,556


Charge for the year on financed assets
21,140
-
-
21,140



At 30 November 2024

72,703
2,235
3,530
78,468



Net book value



At 30 November 2024
51,714
470
4,969
57,153



At 30 November 2023
32,000
1,433
3,600
37,033

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
51,714
32,000
Page 8

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

           4.Tangible fixed assets (continued)


51,714
32,000


5.


Stocks

2024
2023
£
£

Work in progress
9,011
118,586

9,011
118,586



6.


Debtors

2024
2023
£
£


Trade debtors
216,915
393,886

Amounts owed by group undertakings
340,791
214,845

Other debtors
50,103
49,894

Prepayments and accrued income
6,835
31,117

614,644
689,742



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
409,983
8,185

409,983
8,185


Page 9

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
259,666
298,130

Corporation tax
79,602
74,853

Other taxation and social security
29,844
48,792

Obligations under finance lease and hire purchase contracts
9,951
7,628

Other creditors
28,256
3,705

Accruals and deferred income
26,750
12,791

444,069
455,899



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,756
15,204

Net obligations under finance leases and hire purchase contracts
31,121
15,971

36,877
31,175



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000

Amounts falling due 1-2 years

Bank loans
5,756
10,000

Amounts falling due 2-5 years

Bank loans
-
5,204

15,756
25,204

Page 10

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

11.


Deferred taxation




2024
2023


£

£






At beginning of year
(7,945)
(4,317)


Charged to profit or loss
(5,097)
(3,628)



At end of year
(13,042)
(7,945)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(13,042)
(7,945)

(13,042)
(7,945)


12.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



490 (2023 - 490) Ordinary "A" shares of £1.00 each
490
490
510 (2023 - 510) Ordinary "B" shares of £1.00 each
510
510

1,000

1,000



13.


Pension commitments

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,096 (2023 - £8,407). Contributions totalling £1,637 (2023 - £3,059) were payable to the fund at the balance sheet date and are included in creditors.


14.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 paragraph 1AC.35 not to disclose transaction with other members of the group that have been undertaken on an arms length bais. There were no transaction with other members of the group that have not been concluded under normal market conditions.

Page 11

 
DATUM DESIGN AND BUILD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

15.


Controlling party

The parent undertaking of the smallest group for which consolidated accounts are available is Ralph24 Limited, a company registered in England and Wales, at Collingwood House, Schooner Court, Crossways, Dartford, Kent, DA2 6QQ


16.


Auditors' information

The auditors' report on the financial statements for the year ended 30 November 2024 was unqualified.

The audit report was signed on 21 August 2025 by Ben Bradley (Senior statutory auditor) on behalf of Barnes Roffe LLP.

 
Page 12