Company registration number 04175516 (England and Wales)
Datum Pattern & Model Makers Limited
Unaudited financial statements
For the period ended 30 June 2025
Datum Pattern & Model Makers Limited
Company information
Directors
S J Auger
A P Nelson
D A J Taylor
Secretary
A P Nelson
Company number
04175516
Registered office
24 Longbridge Lane
Ascot Business Park
Derby
DE24 8UJ
Accountants
DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
Datum Pattern & Model Makers Limited
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
Datum Pattern & Model Makers Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Datum Pattern & Model Makers Limited for the period ended 30 June 2025
- 1 -

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 Pattern & Model Makers Limited for the period ended 30 June 2025 which comprise, 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Datum Pattern & Model Makers 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 Pattern & Model Makers Limited and state those matters that we have agreed to state to the b oard of d irectors of Datum Pattern & Model Makers 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 Pattern & Model Makers Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Datum Pattern & Model Makers 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 Pattern & Model Makers Limited. You consider that Datum Pattern & Model Makers Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Datum Pattern & Model Makers 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 f inancial statements.

DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
27 October 2025
Datum Pattern & Model Makers Limited
Balance sheet
As at 30 June 2025
- 2 -
30 June 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
814,708
477,896
Current assets
Stocks
80,910
105,576
Debtors
4
1,890,301
1,633,310
Cash at bank and in hand
24,501
55,348
1,995,712
1,794,234
Creditors: amounts falling due within one year
5
(1,010,729)
(979,768)
Net current assets
984,983
814,466
Total assets less current liabilities
1,799,691
1,292,362
Creditors: amounts falling due after more than one year
6
(412,846)
(121,805)
Provisions for liabilities
(153,825)
(112,798)
Net assets
1,233,020
1,057,759
Capital and reserves
Called up share capital
8
41,000
41,000
Profit and loss reserves
1,192,020
1,016,759
Total equity
1,233,020
1,057,759
Datum Pattern & Model Makers Limited
Balance sheet (continued)
As at 30 June 2025
- 3 -

For the financial period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 October 2025 and are signed on its behalf by:
A P Nelson
Director
Company registration number 04175516 (England and Wales)
DATUM PATTERN & MODEL MAKERS LIMITED
Datum Pattern & Model Makers Limited
Notes to the financial statements
FOR THE PERIOD ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Datum Pattern & Model Makers Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Longbridge Lane, Ascot Business Park, Derby, DE24 8UJ.

1.1
Reporting period

The reporting period has been extended by 3 months and this has resulted in the figures not being entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

DATUM PATTERN & MODEL MAKERS LIMITED
Datum Pattern & Model Makers Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Fixtures and fittings
15/33% reducing balance
Computers
15% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

DATUM PATTERN & MODEL MAKERS LIMITED
Datum Pattern & Model Makers Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
62
61
DATUM PATTERN & MODEL MAKERS LIMITED
Datum Pattern & Model Makers Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
- 7 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
1,080,541
81,957
40,593
136,944
1,340,035
Additions
454,603
48,666
4,300
20,945
528,514
Disposals
(384,623)
-
0
(3,643)
(66,250)
(454,516)
At 30 June 2025
1,150,521
130,623
41,250
91,639
1,414,033
Depreciation and impairment
At 1 April 2024
734,429
51,229
12,203
64,278
862,139
Depreciation charged in the period
90,671
6,203
11,991
23,752
132,617
Eliminated in respect of disposals
(353,078)
-
0
(3,218)
(39,135)
(395,431)
At 30 June 2025
472,022
57,432
20,976
48,895
599,325
Carrying amount
At 30 June 2025
678,499
73,191
20,274
42,744
814,708
At 31 March 2024
346,112
30,728
28,390
72,666
477,896
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
853,105
1,015,615
Amounts owed by group undertakings
972,566
519,342
Other debtors
64,630
98,353
1,890,301
1,633,310
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7
140,626
-
0
Obligations under finance leases
150,025
42,326
Trade creditors
374,740
427,807
Taxation and social security
132,157
171,169
Other creditors
9,283
10,866
Accruals and deferred income
203,898
327,600
1,010,729
979,768
DATUM PATTERN & MODEL MAKERS LIMITED
Datum Pattern & Model Makers Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
- 8 -
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
412,846
121,805

The finance lease liabilities are secured against the asset to which they relate. The carrying amount at the period end is £526,274 (202 4 - £1 98,347).

7
Loans and overdrafts
2025
2024
£
£
Bank loans
9,234
-
0
Bank overdrafts
131,392
-
0
140,626
-
0
Payable within one year
140,626
-
0

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of of £1 each
41,000
41,000
41,000
41,000
9
Financial commitments, guarantees and contingent liabilities

The total amount of financial commitments not included in the balance sheet is £985,567 (2024 - £Nil). These commitments relate to obligations under operating leases and are analysed as follows:

Within 1 year £171,403 (2024 - £Nil)

Within 2-5 years £685,612 (2024 - £Nil)

Beyond 5 years £128,552 (2024 - £Nil)

The company has entered into cross guarantees with its finance providers in respect of the liabilities of group companies. This is supported by a debenture over the company's assets. The contingent liability as at 30 June 2025 is £nil (20 24 - £49,815). The future outcome is dependent upon the performance of individual companies concerned, however the director's do not expect any liability to crystallise.

DATUM PATTERN & MODEL MAKERS LIMITED
Datum Pattern & Model Makers Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
- 9 -
10
Related party transactions

The company has taken advantage of the exemption in FRS102 section 1A from disclosing transactions with other members of the group.

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