Company registration number 11728816 (England and Wales)
DATA TECH HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
DATA TECH HOLDINGS LIMITED
COMPANY INFORMATION
Directors
T Coppin
R Jacobs
Company number
11728816
Registered office
Unit 4
Gateway Business Centre
Tom Cribb Road
London
SE28 0EZ
Auditor
Simpson Wreford LLP
Wellesley House
Duke of Wellington Avenue
Royal Arsenal
London
SE18 6SS
DATA TECH HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3 - 4
Directors' responsibilities statement
5
Independent auditor report
6 - 8
Statement of comprehensive income
9
Balance sheet
10
Statement of changes in equity
11
Notes to the financial statements
12 - 20
Detailed profit and loss account
DATA TECH HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

Data Tech Holdings Limited presents its annual full report and accounts for 12 months trading period up to 30th June 202 5.

Fair review of the business

The profit after tax for the company for the year to 30th June 2025 was £1,189,152 (2024: £1,760,586), with a forecast turnover for the upcoming trading year of £30 million. Turnover for the period from 1st July 2024 to 30th June 2025 was £28,870,862.

The company currently operates across multiple sectors including Rail, Communications, Carrier Services and External Infrastructure, providing contracted services to both private and public clients.

Rail: Trackside, Stations & Depots works for TfL, NR and DLR Infrastructures: WiFi, DAS (Distributed Aerial Systems), Signalling Systems (CBTC & ETCS).

Communications: Equipment and cablings services, to ISPs, Hosting & Data Centres, End User Clients, Moves Adds & Changes, Remote Hands, Equipment installation, Integrations, Commissioning’s, National and International, services supported by our NOC (Network Operations Centre), 24/7/365.

Carrier Services: Faults and Maintenance SLA’s to UK’s largest carriers, Equipment installation and commissioning, Data cleanse and Technology upgrades, supported by our dedicated NOC.

External Infrastructure: External Cabling and Civil works, New Build, Diverts, Faults and Maintenance supported by our dedicated NOC.

The company continues to strive to be the industry leader across all above sectors and places great importance in retaining a large PAYE workforce, the training and retention of key personnel, innovations, right first-time fixed cost delivery. Most vitally, the safety and wellbeing of everyone associated with the business.

Data Tech Holdings Limited continues to establish and maintain an effective programme of quality processes based on the requirements of ISO 9001 as part of the business management system. Accreditations held under ISO 14001 and ISO 45001 were also successfully audited and obtained.

Principal risks and uncertainties

Whilst remaining confident of the company’s performance, the directors have identified the following risks to the business.

Competition risk

The Directors and Management team ensures that contracts continue to be delivered in a professional manner that adds value to customers. The management team is always conscious of the need to continue differentiating the company from its competition by providing an outstanding service level. Continuous monitoring and review of processes enables impact from potential risks and uncertainties arising from competitive rivalry to be minimised.

Data Tech is sector(s) unique, retaining a large, highly trained & mentored PAYE work force, this underpins our Safety and Quality regimes. Data Techs ongoing success of delivery of complex and difficult projects within hostile and demanding environments, our outstanding track record in turn generates new business by repute.

Development and performance

Trading Forecast

We are fortunate that we hold substantial long term framework contracts with Key Clients and we have also managed to acquire significant new contracts which will underpin and sustain the business going forwards.

DATA TECH HOLDINGS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
Key performance indicators

Turnover

The company has reported in excess of £28 ½ million turnover between 1st July 2024 to 30th June 2025 and reports a net profit after tax of £1.2 million with the company's largest expense being that of the PAYE workforce. The directors look towards the turnover and net profit figure as a valuable indicator as to the achievement of the company objectives, coupled with the company cash at bank balance.

Gross profit margin at 30th June 2025 stood at 21.55% with gross profit of £6,222,040. The net asset of the company stood at £4,583,507 at 30th June 2025.

Other performance indicators

Non-Financial KPI's

Safety

This year the business celebrated 6 million Safe hours achieved since demerger in December 2019, considering the hostile environments within the business sectors we are active in, our RIDDOR is exemplary.

Quality

The company maintains the highest quality standards and will train and retain the best quality staff to continue the level of growth seen in the last year. Inherent knowledge is of vital importance in addition to proven competencies within the workforce which is closely monitored as part of the business continuity process.

Accreditations

Successful renewal of Accreditations achieved during the year includes but not limited to, ISO 9001, ISO14001, ISO45001, RISQS, FORS, Constructionline, Ecovardis, Safe Contractor, Cyber Essentials and CCSS Gold Award.

On behalf of the board

R Jacobs
Director
23 January 2026
DATA TECH HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -

The directors present their annual report and financial statements for the year ended 30 June 2025.

Principal activities

The company commenced trade on 1st December 2019 after demerger from Data Installation & Networking Services Limited. The principal activity was that of the provision of infrastructure and support services for both private and public clients in the rail and telecommunications sectors.

Results and dividends

The profit for the year to 30 June 202 5, after taxation amounted to £1,189,152 (202 4: £1,760,586).

Particulars of dividends are detailed in Note 9 to the financial statements.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

T Coppin
R Jacobs
Disabled persons

The company considers applications for employment from disabled persons where the requirements of the job can be fulfilled by a handicapped or disabled person. Where existing employees become disabled, it is the company’s policy wherever practicable to provide continuing employment under normal terms and conditions and to provide training and career development and promotion to disabled employees whenever appropriate.

Employee involvement

During the year, the policy of providing employees with information about the company has been carried out through internal media methods, in which employees have also been encouraged to present their suggestions and views on the company’s performance. Regular meetings are held between local management and employees to allow free flow of information and ideas.

Energy and carbon report

Data Tech methodology is aligned to the Greenhouse Gas Protocol [GHGP], however as Data Tech has an annual turnover of less than £ 36.5m there is no requirement for Scope 3 emissions to be recorded and reported. Within Data Tech’s Environmental and Waste plan, Environmental objectives and targets, these Scope 3 emissions are reviewed in accordance with the Data Tech Business Management System at Management Review Meetings.

Data Tech is committed to, in addition to our ISO14001 accreditation, the monitoring of our carbon footprint and setting reduction targets to become carbon net zero as a business. To help achieve our commitment to a low carbon future, Data Tech will continue to focus on efficiencies including reduction of carbon intensity from our sites, equipment and vehicle use, the increased utilisation of renewable energy sources and more sustainable procurement policies.

This will be supported in understanding the carbon impact of relevant services as well as Environmental / Sustainability/ Carbon training to key staff from all levels of the business.

All Carbon emission data is issued annually via Data Tech annual Carbon Report which is available via our web site. Data Tech also reports our emission via the ESOS process which is verified and advised by external environmental professionals, and have been awarded an EcoVadis Sustainability Bronze medal which puts Data Tech in the top 35% of companies assessed globally for sustainability, with a 82nd percentile which means Data Tech’s score is higher than or equal to the score of 82 percent of all companies rated by EcoVadis.

Charitable contributions

Contributions for charitable purposes made during the year amounted to £7,467 (202 4: £15,321).

DATA TECH HOLDINGS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
Auditor

Simpson Wreford LLP were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
T Coppin
Director
23 January 2026
DATA TECH HOLDINGS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DATA TECH HOLDINGS LIMITED
INDEPENDENT AUDITOR REPORT
TO THE MEMBERS OF DATA TECH HOLDINGS LIMITED
- 6 -
Opinion

We have audited the financial statements of Data Tech Holdings Limited (the 'company') for the year ended 30 June 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

DATA TECH HOLDINGS LIMITED
INDEPENDENT AUDITOR REPORT
TO THE MEMBERS OF DATA TECH HOLDINGS LIMITED (CONTINUED)
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of infrastructure and support services for the rail and telecommunications sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Companies Act 2006,

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

Audit response to risks identified

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

DATA TECH HOLDINGS LIMITED
INDEPENDENT AUDITOR REPORT
TO THE MEMBERS OF DATA TECH HOLDINGS LIMITED (CONTINUED)
- 8 -

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 1 were indicative of potential bias;

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Broder BSc FCA (Senior Statutory Auditor)
For and on behalf of Simpson Wreford LLP, Statutory Auditor
Chartered Accountants
Wellesley House
Duke of Wellington Avenue
Royal Arsenal
London
SE18 6SS
6 March 2026
DATA TECH HOLDINGS LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
2025
2024
Notes
£
£
Turnover
3
28,870,862
35,655,107
Cost of sales
(22,648,822)
(28,471,308)
Gross profit
6,222,040
7,183,799
Administrative expenses
(4,646,626)
(4,786,732)
Other operating income
6,310
4,315
Operating profit
4
1,581,724
2,401,382
Interest receivable and similar income
7
27,668
14,489
Interest payable and similar expenses
8
(604)
-
0
Profit before taxation
1,608,788
2,415,871
Tax on profit
9
(419,636)
(655,285)
Profit for the financial year
1,189,152
1,760,586

The profit and loss account has been prepared on the basis that all operations are continuing operations.

DATA TECH HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
11
6,689
11,730
Tangible assets
12
254,385
363,546
261,074
375,276
Current assets
Stocks
13
230,125
238,151
Debtors
14
3,302,576
6,908,340
Cash at bank and in hand
3,686,201
829,082
7,218,902
7,975,573
Creditors: amounts falling due within one year
15
(2,835,951)
(3,586,097)
Net current assets
4,382,951
4,389,476
Total assets less current liabilities
4,644,025
4,764,752
Provisions for liabilities
Deferred tax liability
17
60,518
87,397
(60,518)
(87,397)
Net assets
4,583,507
4,677,355
Capital and reserves
Called up share capital
19
2
2
Profit and loss reserves
4,583,505
4,677,353
Total equity
4,583,507
4,677,355

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 23 January 2026 and are signed on its behalf by:
T Coppin
Director
Company registration number 11728816 (England and Wales)
DATA TECH HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 July 2023
2
4,551,767
4,551,769
Year ended 30 June 2024:
Profit and total comprehensive income
-
1,760,586
1,760,586
Dividends
10
-
(1,635,000)
(1,635,000)
Balance at 30 June 2024
2
4,677,353
4,677,355
Year ended 30 June 2025:
Profit and total comprehensive income
-
1,189,152
1,189,152
Dividends
10
-
(1,283,000)
(1,283,000)
Balance at 30 June 2025
2
4,583,505
4,583,507
DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 12 -
1
Accounting policies
Company information

Data Tech Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 4, Gateway Business Centre, Tom Cribb Road, London, SE28 0EZ.

1.1
Accounting convention

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.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Data Tech Group Limited. These consolidated financial statements are available from its registered office, Unit 4 Gateway Business Centre, Tom Cribb Road, London, SE28 0EZ.

1.2
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.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of 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 it is probable will be recover ed.

DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 13 -
1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Intangible fixed assets other than goodwill

Amortisation 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:

Software
25% straight line
1.6
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:

Office improvements
20% straight line
Plant and equipment
25% straight line
Fixtures and fittings
15% straight line
Computers
33% straight line

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.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
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.

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.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 14 -
1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.11
Taxation

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

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

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

1.14
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 15 -
3
Turnover and other revenue
2025
2024
£
£
Turnover
Carrier, Communications, Rail and other
28,870,862
35,655,107
2025
2024
£
£
Other significant revenue
Interest income
27,668
14,489
The company has not provided a split of turnover by class as it would be considered seriously prejudicial to do so.
4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange losses
665
410
Research and development costs
475
448
Fees payable to the company's auditor for the audit of the company's financial statements
16,250
18,129
Depreciation of tangible fixed assets
152,011
150,746
Profit on disposal of tangible fixed assets
(1,777)
(5,047)
Amortisation of intangible assets
5,872
5,332
Operating lease charges
1,606,615
1,824,582
5
Employees

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

2025
2024
Number
Number
328
347

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
12,835,193
14,499,977
Social security costs
1,677,870
1,596,159
Pension costs
277,528
314,475
14,790,591
16,410,611
DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 16 -
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
165,110
165,110
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
27,668
14,489
8
Interest payable and similar expenses
2025
2024
£
£
Other interest
604
-
0
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
446,515
629,588
Deferred tax
Origination and reversal of timing differences
(26,879)
25,697
Total tax charge
419,636
655,285
DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
9
Taxation
(Continued)
- 17 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,608,788
2,415,871
Expected tax charge based on the standard rate of corporation tax in the UK of 23.84% (2024: 25.00%)
383,535
603,968
Tax effect of expenses that are not deductible in determining taxable profit
33,075
53,966
Capital allowances in excess of depreciation
(25,254)
(29,679)
Amortisation on assets not qualifying for tax allowances
1,400
1,333
Deferred tax charge
26,880
25,697
Taxation charge for the year
419,636
655,285
10
Dividends
2025
2024
£
£
Interim dividend paid to parent company
1,283,000
1,635,000
11
Intangible fixed assets
Goodwill
Software
Total
£
£
£
Cost
At 1 July 2024
510,411
22,465
532,876
Additions
-
0
1,023
1,023
Disposals
-
0
(1,150)
(1,150)
At 30 June 2025
510,411
22,338
532,749
Amortisation and impairment
At 1 July 2024
510,411
10,735
521,146
Amortisation charged for the year
-
0
5,872
5,872
Disposals
-
0
(958)
(958)
At 30 June 2025
510,411
15,649
526,060
Carrying amount
At 30 June 2025
-
0
6,689
6,689
At 30 June 2024
-
0
11,730
11,730
DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 18 -
12
Tangible fixed assets
Office improvements
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 July 2024
103,689
438,590
19,430
383,365
945,074
Additions
3,547
23,892
-
0
17,479
44,918
Disposals
-
0
(10,392)
-
0
(15,735)
(26,127)
At 30 June 2025
107,236
452,090
19,430
385,109
963,865
Depreciation and impairment
At 1 July 2024
49,636
207,130
13,572
311,190
581,528
Depreciation charged in the year
13,658
89,804
2,210
46,339
152,011
Eliminated in respect of disposals
-
0
(8,650)
-
0
(15,409)
(24,059)
At 30 June 2025
63,294
288,284
15,782
342,120
709,480
Carrying amount
At 30 June 2025
43,942
163,806
3,648
42,989
254,385
At 30 June 2024
54,053
231,460
5,858
72,175
363,546
13
Stocks
2025
2024
£
£
Raw materials and consumables
230,125
238,151
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,480,594
6,003,020
Prepayments and accrued income
821,982
905,320
3,302,576
6,908,340
DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 19 -
15
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans and overdrafts
16
-
0
397
Trade creditors
745,454
777,888
Corporation tax
111,526
350,408
Other taxation and social security
414,950
668,281
Other creditors
133,924
134,413
Accruals
1,430,097
1,654,710
2,835,951
3,586,097
16
Loans and overdrafts
2025
2024
£
£
Bank overdrafts
-
0
397
Payable within one year
-
0
397

The company has an invoice discounting draw down facility of £2,000,000 which is secured by a fixed and floating charge over the assets of the company.

At the year end, the balance on the invoice discounting draw down facility is positive with the balance being included within cash at bank and in hand.

17
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
60,518
87,397
2025
Movements in the year:
£
Liability at 1 July 2024
87,397
Credit to profit or loss
(26,879)
Liability at 30 June 2025
60,518
DATA TECH HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
17
Deferred taxation
(Continued)
- 20 -

The deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
277,528
314,475

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

19
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
20
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases relating to premises, which fall due as follows:

2025
2024
£
£
Within 1 year
324,220
324,220
Years 2-5
568,745
442,965
892,965
767,185
21
Ultimate controlling party

The company is a fully owned subsidiary undertaking of Data Tech Group Limited, a company incorporated in England and Wales.

The company results are consolidated into the group accounts of Data Tech Group Limited. A copy of the group accounts can be obtained from the company's registered office.

Largest group
Data Tech Group Limited
Smallest group
Data Tech Group Limited
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