Company registration number 06891331 (England and Wales)
Datum Holdings 2009 Limited
Unaudited financial statements
For the period ended 30 June 2025
Datum Holdings 2009 Limited
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
Datum Holdings 2009 Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Datum Holdings 2009 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 Holdings 2009 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 Holdings 2009 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 Holdings 2009 Limited and state those matters that we have agreed to state to the b oard of d irectors of Datum Holdings 2009 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 Holdings 2009 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 Holdings 2009 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 Holdings 2009 Limited. You consider that Datum Holdings 2009 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 Holdings 2009 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
5 November 2025
Datum Holdings 2009 Limited
Balance sheet
As at 30 June 2025
- 2 -
30 June 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,480,000
1,480,000
Investments
4
41,000
41,000
1,521,000
1,521,000
Current assets
Debtors
5
279,827
280,989
Cash at bank and in hand
53,842
52,353
333,669
333,342
Creditors: amounts falling due within one year
6
(1,033,631)
(712,617)
Net current liabilities
(699,962)
(379,275)
Total assets less current liabilities
821,038
1,141,725
Creditors: amounts falling due after more than one year
7
-
0
(35,909)
Provisions for liabilities
(32,969)
(32,864)
Net assets
788,069
1,072,952
Capital and reserves
Called up share capital
9
24,600
24,600
Capital redemption reserve
16,400
16,400
Profit and loss reserves
747,069
1,031,952
Total equity
788,069
1,072,952
Datum Holdings 2009 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 5 November 2025 and are signed on its behalf by:
A P Nelson
Director
Company registration number 06891331 (England and Wales)
DATUM HOLDINGS 2009 LIMITED
Datum Holdings 2009 Limited
Notes to the financial statements
FOR THE PERIOD ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Datum Holdings 2009 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 accounting period has been extended by 3 months for operational reasons. This has resulted in the figures being not 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.

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.

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:

Freehold land and buildings
Not depreciated
DATUM HOLDINGS 2009 LIMITED
Datum Holdings 2009 Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -

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
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

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.

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.

DATUM HOLDINGS 2009 LIMITED
Datum Holdings 2009 Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
1.9
Leases
As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

2
Employees

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

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Freehold land and buildings
£
Cost
At 1 April 2024 and 30 June 2025
1,480,000
Depreciation and impairment
At 1 April 2024 and 30 June 2025
-
0
Carrying amount
At 30 June 2025
1,480,000
At 31 March 2024
1,480,000
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
41,000
41,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
279,827
280,989
DATUM HOLDINGS 2009 LIMITED
Datum Holdings 2009 Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
23,406
66,259
Trade creditors
10,246
8,067
Amounts owed to group undertakings
972,566
519,342
Taxation and social security
21,120
96,432
Other creditors
6,293
22,517
1,033,631
712,617
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
35,909
8
Loans and overdrafts
2025
2024
£
£
Bank loans
23,406
102,168
Payable within one year
23,406
66,259
Payable after one year
-
0
35,909

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
24,600
24,600
24,600
24,600
DATUM HOLDINGS 2009 LIMITED
Datum Holdings 2009 Limited
Notes to the financial statements (continued)
FOR THE PERIOD ENDED 30 JUNE 2025
- 8 -
10
Financial commitments, guarantees and contingent liabilities

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 £106,892 (20 24 - £nil). The future outcome is dependent upon the performance o f individual companies concerned, however the director's do not expect any liability to crystallise.

11
Directors' transactions

During the year the following movements took place in respect of loans made to directors:

Loans
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
interest free loan repayable on demand
-
153,500
406,575
(331,416)
228,659
153,500
406,575
(331,416)
228,659

At the balance sheet date amounts owed to a director amounted to £nil (2024 - £16,679). These loans are provided interest free and repayable on demand.

12
Non adjusting events after the financial period

After the balance sheet date the following dividends have been voted;

£1 5,000 on O rdinary A £1 shares

£1 5,000 on Or dinary B £1 shares

£1 5,000 on O rdinary C £1 shares

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