Datel Services Limited 31/12/2025 iXBRL

Company registration number: 03841133

Datel Services Limited

Unaudited filleted financial statements

31 December 2025

Brooking Ruse

Chartered Accountants

2 Stafford Place

Weston-super-Mare

Somerset, BS23 2QZ

Datel Services Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Datel Services Limited

Directors and other information


	Directors	Mr Benjamin Fry
		Mr Christopher James Fry
		Mr Daniel Fry
		Mrs Lynn Marie Fry
		Mrs Samantha Fry


	Company number	03841133


	Registered office	Unit 4a
		Beaufighter Road
		Weston-super-Mare
		Somerset
		BS24 8EE


	Business address	Unit 4a
		Beaufighter Road
		Weston-super-Mare
		Somerset
		BS24 8EE


	Accountants	Brooking Ruse
		2 Stafford Place
		Weston-super-Mare
		Somerset
		BS23 2QZ




	Solicitors	Squire Biggs Law Ltd
		1 The Crescent
		Taunton
		Somerset
		TA1 4EA

Datel Services Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Datel Services Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Datel Services Limited for the year ended 31 December 2025 which comprise the statement of financial position and 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 http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Datel Services Limited, as a body, in accordance with the terms of our engagement letter dated 4 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Datel Services Limited and state those matters that we have agreed to state to the board of directors of Datel Services 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 Datel Services Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Datel Services 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 Datel Services Limited. You consider that Datel Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Datel Services 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 financial statements.

Brooking Ruse

Chartered Accountants

2 Stafford Place

Weston-super-Mare

Somerset

BS23 2QZ

30 June 2026

Datel Services Limited

Statement of financial position

31 December 2025

		31/12/25		31/12/24
	Note	£	£	£	£

Fixed assets
Intangible assets	5	106,016		61,060
Tangible assets	6	960,928		495,254
		_______		_______
			1,066,944		556,314

Current assets
Stocks		847,738		289,395
Debtors	7	1,187,032		822,033
Cash at bank and in hand		190,305		18,796
		_______		_______
		2,225,075		1,130,224
Creditors: amounts falling due
within one year	8	( 1,728,332)		( 1,134,359)
		_______		_______
Net current assets/(liabilities)			496,743		( 4,135)
			_______		_______
Total assets less current liabilities			1,563,687		552,179

Creditors: amounts falling due
after more than one year	9		( 1,082,674)		( 206,012)

Provisions for liabilities			( 154,792)		( 68,756)

			_______		_______
Net assets			326,221		277,411
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			326,121		277,311
			_______		_______
Shareholders funds			326,221		277,411
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr Daniel Fry

Director

Company registration number: 03841133

Datel Services Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 4a, Beaufighter Road, Weston-super-Mare, Somerset, BS24 8EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	10 %	straight line
Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	20 %	straight line
Motor vehicles	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 42 (2024: 29 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 January 2025	61,060	61,060
Additions	54,553	54,553
	_______	_______
At 31 December 2025	115,613	115,613
	_______	_______
Amortisation
At 1 January 2025	-	-
Charge for the year	9,597	9,597
	_______	_______
At 31 December 2025	9,597	9,597
	_______	_______
Carrying amount
At 31 December 2025	106,016	106,016
	_______	_______
At 31 December 2024	61,060	61,060
	_______	_______

6. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 January 2025	91,397	225,692	179,336	407,607	904,032
Additions	374,055	36,795	186,336	69,574	666,760
Disposals	-	-	-	( 67,925)	( 67,925)
	_______	_______	_______	_______	_______
At 31 December 2025	465,452	262,487	365,672	409,256	1,502,867
	_______	_______	_______	_______	_______
Depreciation
At 1 January 2025	-	164,806	75,748	168,225	408,779
Charge for the year	31,546	21,766	49,829	61,859	165,000
Disposals	-	-	-	( 31,840)	( 31,840)
	_______	_______	_______	_______	_______
At 31 December 2025	31,546	186,572	125,577	198,244	541,939
	_______	_______	_______	_______	_______
Carrying amount
At 31 December 2025	433,906	75,915	240,095	211,012	960,928
	_______	_______	_______	_______	_______
At 31 December 2024	91,397	60,886	103,588	239,382	495,253
	_______	_______	_______	_______	_______

7. Debtors

	31/12/25	31/12/24
	£	£
Trade debtors	852,812	646,593
Other debtors	334,220	175,440
	_______	_______
	1,187,032	822,033
	_______	_______

8. Creditors: amounts falling due within one year

	31/12/25	31/12/24
	£	£
Bank loans and overdrafts	112,315	-
Trade creditors	1,151,172	546,726
Corporation tax	153,586	143,816
Social security and other taxes	84,178	68,102
Other creditors	227,081	375,715
	_______	_______
	1,728,332	1,134,359
	_______	_______

9. Creditors: amounts falling due after more than one year

	31/12/25	31/12/24
	£	£
Bank loans and overdrafts	911,125	-
Other creditors	171,549	206,012
	_______	_______
	1,082,674	206,012
	_______	_______

10. Controlling party

Datel Services Limited is a wholly owned subsidiary company of Datel Group Holdings Limited.The ultimate controlling party is considered to be Daniel & Samantha Fry by virtue of their control over the parent company.