INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 JULY 2025
DATUM CAPITAL LIMITED
REGISTERED NUMBER:10418800
STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2025
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 2 to 4 form part of these financial statements.
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DATUM CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
Datum Capital Limited (registered number: 10418800) is a private company, limited by shares and incorporated in England and Wales. The registered office is Unit 9 Torr Hill Park, Torr Quarry Industrial Estate, East Allington, Totnes, England, TQ9 7QQ.
2.ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
The financial statements have been prepared on a going concern basis. In assessing whether this basis remains appropriate, the Directors have considered the Group’s forecasts, cash flow projections, funding requirements and the range of potential scenarios over a period of at least twelve months from the date of approval of these financial statements.
As at 31 July 2025, the Group had net liabilities of £1,758,877 (2024: £1,386,325), including stakeholder loan balances falling due within the going concern assessment period. The Directors have considered the Group’s forecast trading performance, expected cash generation and available sources of funding in assessing the Group’s ability to meet its liabilities as they fall due.
At the date of approval of these financial statements, the Group is considering potential changes to its ownership and funding structure. The outcome and timing of these potential changes remain uncertain. If a change in ownership does occur, the Group’s future funding, strategic direction and operating arrangements would be dependent on the intentions and arrangements of any new owner. At the date of approval of these financial statements, these arrangements are unknown and therefore uncertain.
The Group has obtained a letter of financial support from Rockpool Investment LLP confirming its intention to provide financial support, including the potential deferral or refinance of amounts owed and the provision of working capital funding as required, for a period of at least twelve months from the date of approval of the financial statements, in the event that the potential changes to the Group’s ownership and funding structure do not proceed.
These circumstances represent events and conditions which give rise to a material uncertainty that may cast doubt on the Group’s and the Parent Company’s ability to continue as a going concern. The financial statements do not include the adjustments that would arise if the Group or the Parent Company were unable to continue as a going concern.
Notwithstanding these uncertainties, the Directors consider that the going concern basis of preparation remains appropriate, based on the Group’s forecasts and cash flow projections, the availability of support from Rockpool Investments LLP if the proposed changes do not proceed, and their assessment of the options available to the Group.
As at 31 July 2025, the Group had net liabilities of £1,758,877 (2024: £1,386,325), including stakeholder loan balances falling due within the going concern assessment period. The Directors have considered the Group’s forecast trading performance, expected cash generation and available sources of funding in assessing the Group’s ability to meet its liabilities as they fall due.
At the date of approval of these financial statements, the Group is considering potential changes to its ownership and funding structure. The outcome and timing of these potential changes remain uncertain. If a change in ownership does occur, the Group’s future funding, strategic direction and operating arrangements would be dependent on the intentions and arrangements of any new owner. At the date of approval of these financial statements, these arrangements are unknown and therefore uncertain.
The Group has obtained a letter of financial support from Rockpool Investment LLP confirming its intention to provide financial support, including the potential deferral or refinance of amounts owed and the provision of working capital funding as required, for a period of at least twelve months from the date of approval of the financial statements, in the event that the potential changes to the Group’s ownership and funding structure do not proceed.
These circumstances represent events and conditions which give rise to a material uncertainty that may cast doubt on the Group’s and the Parent Company’s ability to continue as a going concern. The financial statements do not include the adjustments that would arise if the Group or the Parent Company were unable to continue as a going concern.
Notwithstanding these uncertainties, the Directors consider that the going concern basis of preparation remains appropriate, based on the Group’s forecasts and cash flow projections, the availability of support from Rockpool Investments LLP if the proposed changes do not proceed, and their assessment of the options available to the Group.
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DATUM CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
2.ACCOUNTING POLICIES (CONTINUED)
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like other debtors and creditors, loans from related parties and investments in ordinary shares.
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DATUM CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
7.OTHER FINANCIAL COMMITMENTS
The parent company Datum Alloys Group Limited have secured loans of £3,037,500 (2024: £3,037,500). These are secured over the assets of the group, including Datum Capital Limited.
The subsidiary company Datum Alloys Limited have secured trade loans of £1,050,998 (2024: £824,209). These are secured over the assets of the group, including Datum Capital Limited.
The subsidiary company Datum Alloys Limited have secured trade loans of £1,050,998 (2024: £824,209). These are secured over the assets of the group, including Datum Capital Limited.
The parent undertaking of the smallest group to consolidate these financial statements is Datum Alloys Group Limited , a company incorporated in England and Wales (11911214), the consolidated financial statements of which are available at Companies House, Cardiff. The parent undertaking's registered office and principal place of business is Unit 9 Torr Hill Park, Torr Quarry Industrial Estate, East Allington, Totnes, England, TQ9 7QQ.
The audit report was signed on 29 June 2026 by Stephen Patey BA ACA (Senior Statutory Auditor) on behalf of Bishop Fleming Audit Limited .
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