Datum Group Holdings Limited 31/05/2025 iXBRL

Company registration number: 13168178

(England and Wales)

Datum Group Holdings Limited

Unaudited filleted financial statements

for the year ended

31 May 2025

Datum Group Holdings Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Datum Group Holdings Limited

Directors and other information


	Directors	Mr R Brooks
		Mr D Brooks


	Company number	13168178


	Registered office	B20 Moorside Business Park
		Moorside
		Colchester
		Essex
		CO1 2ZF


	Business address	B20 Moorside Business Park
		Moorside
		Colchester
		Essex
		CO1 2ZF


	Accountants	Griffin Chapman
		4 & 5 The Cedars, Apex 12
		Old Ipswich Road
		Colchester
		Essex
		CO7 7QR

Datum Group Holdings Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Datum Group Holdings 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 Holdings 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 Holdings 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 Holdings Limited and state those matters that we have agreed to state to the board of directors of Datum Group Holdings 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 Holdings 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 Holdings 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 Holdings Limited. You consider that Datum Group Holdings 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 Holdings 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 Holdings Limited

Statement of financial position

31 May 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	328,410		331,255
Investments	6	272		272
		_______		_______
			328,682		331,527

Current assets
Debtors	7	614,857		63,826
Cash at bank and in hand		33,007		-
		_______		_______
		647,864		63,826
Creditors: amounts falling due
within one year	8	( 13,136)		( 402,029)
		_______		_______
Net current assets/(liabilities)			634,728		( 338,203)
			_______		_______
Total assets less current liabilities			963,410		( 6,676)

			_______		_______
Net assets/(liabilities)			963,410		( 6,676)
			_______		_______

Capital and reserves
Called up share capital	9		184		184
Profit and loss account			963,226		( 6,860)
			_______		_______
Shareholders funds/(deficit)			963,410		( 6,676)
			_______		_______

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: 13168178

Datum Group Holdings 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 and Wales. The address of the registered office is B20 Moorside Business Park, Moorside, Colchester, Essex, CO1 2ZF.

The principal activity of the company continues to be that of a holding company.

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.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Changes in accounting estimates

Depreciation on freehold property has been amended from 2% to 5% straight line. Upon review of the depreciation accounting estimate it has been decided that the Freehold Property has a useful life of no more than 20 years and therefore the accounting estimate has been adjusted accordingly. The effect on the current period is to depreciate the asset by a further £7,206.

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:


Freehold property	-	5 %	straight line
Fittings fixtures and equipment	-	25 %	reducing balance

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.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 June 2024	333,175	-	333,175
Additions	6,716	609	7,325
	_______	_______	_______
At 31 May 2025	339,891	609	340,500
	_______	_______	_______
Depreciation
At 1 June 2024	1,920	-	1,920
Charge for the year	10,090	80	10,170
	_______	_______	_______
At 31 May 2025	12,010	80	12,090
	_______	_______	_______
Carrying amount
At 31 May 2025	327,881	529	328,410
	_______	_______	_______
At 31 May 2024	331,255	-	331,255
	_______	_______	_______

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 June 2024 and 31 May 2025	272	272
	_______	_______
Impairment
At 1 June 2024 and 31 May 2025	-	-
	_______	_______
Carrying amount
At 31 May 2025	272	272
	_______	_______
At 31 May 2024	272	272
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	1,282	-
Amounts owed by group undertakings and undertakings in which the company has a participating interest	11,367	-
Other debtors	602,208	63,826
	_______	_______
	614,857	63,826
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	-	390,441
Other creditors	13,136	11,588
	_______	_______
	13,136	402,029
	_______	_______

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	184	184	184	184
	_______	_______	_______	_______

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	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr R Brooks	63,826	84,661	( 159,282)	( 10,795)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr R Brooks	( 83,027)	244,753	( 97,900)	63,826
		_______	_______	_______	_______