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Company registration number: 09033945
(England and Wales)
Datum Group Limited
Unaudited filleted financial statements
for the year ended
31 May 2025
Datum Group Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Datum Group Limited
Directors and other information

| Directors | Mr R Brooks
|  | Mr D Brooks
|  | Miss A Turner
| Company number | 09033945
| Registered office | B20 Moorside Business Park
|  | Moorside
|  | Colchester
|  | Essex
|  | CO1 2SF
| Accountants | Griffin Chapman
|  | 4 & 5 The Cedars
|  | Apex 12, Old Ipswich Road
|  | Colchester
|  | Essex
|  | CO7 7QR

Datum Group Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Datum Group Limited
Year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Datum Group Limited for the year ended 31 May 2025 which comprise the statement of financial position and 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 http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Datum Group Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Datum Group Limited and state those matters that we have agreed to state to the board of directors of Datum Group Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Datum Group Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Datum Group 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 Datum Group Limited. You consider that Datum Group 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 Datum Group 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.
Griffin Chapman
Chartered Accountants
4 & 5 The Cedars
Apex 12, Old Ipswich Road
Colchester
Essex
CO7 7QR
22 October 2025
Datum Group Limited
Statement of financial position
31 May 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 234,224 |  |  |  | 225,483 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 234,224 |  |  |  | 225,483
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | - |  |  |  | 100,000 |  |
Debtors |  | 6 | 4,631,513 |  |  |  | 5,452,615 |  |
Cash at bank and in hand |  |  | 233 |  |  |  | 410,956 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 4,631,746 |  |  |  | 5,963,571 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 2,321,690) |  |  |  | ( 3,122,876) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 2,310,056 |  |  |  | 2,840,695
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 2,544,280 |  |  |  | 3,066,178
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 170,467) |  |  |  | ( 239,816)
Provisions for liabilities |  |  |  |  | ( 13,957) |  |  |  | ( 21,081)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 2,359,856 |  |  |  | 2,805,281
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 2,359,854 |  |  |  | 2,805,279
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 2,359,856 |  |  |  | 2,805,281
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 22 October 2025 , and are signed on behalf of the board by:
Mr R Brooks
Director
Company registration number: 09033945
Datum Group Limited
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is B20 Moorside Business Park, Moorside, Colchester, Essex, CO1 2SF.
The principal activity of the company continues to be that of fabrications and engineering.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for construction services provided in the normal course of business, and is shown net of Value Added Tax and other sales related taxes.
When the outcome of a construction contract can be reliably estimated, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date.
When the outcome of a construction contract cannot be reliably estimated, contract revenue is recognised only to the extent of contract costs incurred where it is probable that they will be recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 33.3 % | straight line
| Fittings fixtures and equipment | - | 33.3 % | straight line
| Motor vehicles | - | 33.3 % | straight line
| Fixtures & fittings | - | 15 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Construction contracts
Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 17 (2024: 12 ).
5. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Furniture & fittings | Total |  |
|  | £ | £ | £ | £ | £ |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2024 | 178,253 | 13,495 | 375,731 | 3,918 | 571,397 |  |
| Additions | - | - | 140,173 | - | 140,173 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 May 2025 | 178,253 | 13,495 | 515,904 | 3,918 | 711,570 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2024 | 149,430 | 12,702 | 179,951 | 3,831 | 345,914 |  |
| Charge for the year | 21,148 | 406 | 109,862 | 16 | 131,432 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 May 2025 | 170,578 | 13,108 | 289,813 | 3,847 | 477,346 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2025 | 7,675 | 387 | 226,091 | 71 | 234,224 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 May 2024 | 28,823 | 793 | 195,780 | 87 | 225,483 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 3,362,062 | 4,113,804
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 13,981 | 390,441
| Other debtors |  | 1,255,470 | 948,370
|  |  | _______ | _______
|  |  | 4,631,513 | 5,452,615
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 196,953 | 995,388
| Trade creditors |  | 1,510,057 | 1,660,800
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 11,367 | 6,700
| Taxation and social security |  | 581,875 | 434,361
| Other creditors |  | 21,438 | 25,627
|  |  | _______ | _______
|  |  | 2,321,690 | 3,122,876
|  |  | _______ | _______

Included within bank loans is an amount of £72,273 (2024: £915,486) secured by a fixed and floating charge over the company's assets.
8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans |  | 111,976 | 166,813
| Other creditors |  | 58,491 | 73,003
|  |  | _______ | _______
|  |  | 170,467 | 239,816
|  |  | _______ | _______

9. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 2 |  | 2 |  | 2 |  | 2
|  |  | _______ |  | _______ |  | _______ |  | _______

10. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Miss A Turner | - | 30,000 | 30,000 |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Miss A Turner | - | - | - |  |  |
|  | _______ | _______ | _______ |  |  |

11. Controlling party
The company is controlled by its parent company Datum Group Holdings Limited which owns 100% of the issued share capital. The registered office of Datum Group Holdings Limited is B20 Moorside Business Park, Moorside, Colchester, Essex, CO1 2ZF.