Company registration number 08838146 (England and Wales)
ELMTON DATA SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
ELMTON DATA SOLUTIONS LIMITED
COMPANY INFORMATION
Director
Mr Benjamin Naylor
Company number
08838146
Registered office
39/43 Bridge Street
Swinton
Mexborough
South Yorkshire
S64 8AP
Business address
Adept Works
55 Meadow Street
Sheffield
S3 7BJ
Bankers
Lloyds Bank
1 Legg Street
Chelmsford
Essex
CM1 1JS
ELMTON DATA SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ELMTON DATA SOLUTIONS LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
1,589
Current assets
Debtors
5
63
63
Cash at bank and in hand
161
89
224
152
Creditors: amounts falling due within one year
6
(6,386)
(8,349)
Net current liabilities
(6,162)
(8,197)
Net liabilities
(6,162)
(6,608)
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
(6,163)
(6,609)
Total equity
(6,162)
(6,608)

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 April 2026
Mr Benjamin Naylor
Director
Company registration number 08838146 (England and Wales)
ELMTON DATA SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Elmton Data Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 39/43 Bridge Street, Swinton, Mexborough, South Yorkshire, S64 8AP.

1.1
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.

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

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received 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 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.

1.2
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:

Computers
20% straight line
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.

1.3
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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.

ELMTON DATA SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.4
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.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

ELMTON DATA SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
3
Employees

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

2026
2025
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2025
4,151
Disposals
(4,151)
At 31 January 2026
-
0
Depreciation and impairment
At 1 February 2025
2,562
Eliminated in respect of disposals
(2,562)
At 31 January 2026
-
0
Carrying amount
At 31 January 2026
-
0
At 31 January 2025
1,589
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Corporation tax recoverable
63
63
6
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
6,386
8,349
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
2026-01-31 2025-02-01 false false false 20 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Benjamin Naylor 08838146 2025-02-01 2026-01-31 08838146 bus:Director1 2025-02-01 2026-01-31 08838146 bus:RegisteredOffice 2025-02-01 2026-01-31 08838146 bus:Agent1 2025-02-01 2026-01-31 08838146 2026-01-31 08838146 2025-01-31 08838146 core:OtherPropertyPlantEquipment 2026-01-31 08838146 core:OtherPropertyPlantEquipment 2025-01-31 08838146 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 08838146 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 08838146 core:ShareCapital 2026-01-31 08838146 core:ShareCapital 2025-01-31 08838146 core:RetainedEarningsAccumulatedLosses 2026-01-31 08838146 core:RetainedEarningsAccumulatedLosses 2025-01-31 08838146 core:ShareCapitalOrdinaryShareClass1 2026-01-31 08838146 core:ShareCapitalOrdinaryShareClass1 2025-01-31 08838146 core:ComputerEquipment 2025-02-01 2026-01-31 08838146 core:MotorVehicles 2025-02-01 2026-01-31 08838146 2024-02-01 2025-01-31 08838146 core:OtherPropertyPlantEquipment 2025-01-31 08838146 core:OtherPropertyPlantEquipment 2025-02-01 2026-01-31 08838146 core:CurrentFinancialInstruments 2026-01-31 08838146 core:CurrentFinancialInstruments 2025-01-31 08838146 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 08838146 bus:OrdinaryShareClass1 2026-01-31 08838146 bus:OrdinaryShareClass1 2025-01-31 08838146 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08838146 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08838146 bus:FRS102 2025-02-01 2026-01-31 08838146 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 08838146 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP