Company registration number 01664664 (England and Wales)
DATALINK ELECTRONICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
DATALINK ELECTRONICS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
574,826
498,020
Current assets
Stocks
1,553,799
1,739,989
Debtors
4
1,275,482
1,143,955
Cash at bank and in hand
7,077
591,686
2,836,358
3,475,630
Creditors: amounts falling due within one year
5
(1,874,432)
(2,131,222)
Net current assets
961,926
1,344,408
Total assets less current liabilities
1,536,752
1,842,428
Creditors: amounts falling due after more than one year
6
(39,392)
(674,878)
Provisions for liabilities
(143,707)
(124,500)
Net assets
1,353,653
1,043,050
Capital and reserves
Called up share capital
27,456
27,456
Share premium account
29,041
29,041
Capital redemption reserve
15,528
15,528
Profit and loss reserves
1,281,628
971,025
Total equity
1,353,653
1,043,050
DATALINK ELECTRONICS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 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 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 August 2026 and are signed on its behalf by:
Mrs M Smith
Director
Company registration number 01664664 (England and Wales)
DATALINK ELECTRONICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Datalink Electronics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 8 Jubilee Drive, Loughborough, Leicester, LE11 5XS.

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.

1.2
Turnover

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.

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 dispatch 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.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
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:

Short leasehold land and buildings
5 years
Plant and equipment
2-10 years
Fixtures and fittings
2-5 years

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.

DATALINK ELECTRONICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.5
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.

1.6
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.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

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.

1.7
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.

1.8
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.

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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

DATALINK ELECTRONICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
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.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
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.

1.11
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.

1.12
Retirement benefits

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

DATALINK ELECTRONICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
1.13
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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.

1.14
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

2
Employees

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

2026
2025
Number
Number
Total
38
38
DATALINK ELECTRONICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
3
Tangible fixed assets
Short leasehold land and buildings
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 April 2025
11,533
888,328
74,306
974,167
Additions
-
0
231,131
7,410
238,541
Disposals
-
0
(132,941)
(46,607)
(179,548)
At 31 March 2026
11,533
986,518
35,109
1,033,160
Depreciation and impairment
At 1 April 2025
11,533
414,911
49,703
476,147
Depreciation charged in the year
-
0
152,203
9,532
161,735
Eliminated in respect of disposals
-
0
(139,843)
(39,705)
(179,548)
At 31 March 2026
11,533
427,271
19,530
458,334
Carrying amount
At 31 March 2026
-
0
559,247
15,579
574,826
At 31 March 2025
-
0
473,417
24,603
498,020
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
979,233
895,581
Other debtors
269,300
211,193
Prepayments and accrued income
26,949
37,181
1,275,482
1,143,955
5
Creditors: amounts falling due within one year
2026
2025
£
£
Obligations under finance leases
106,047
106,047
Other borrowings
-
0
4,358
Trade creditors
397,971
595,690
Corporation tax
144,225
148,527
Other taxation and social security
208,389
73,873
Other creditors
32,104
94,782
Accruals and deferred income
985,696
1,107,945
1,874,432
2,131,222

Obligations under finance lease s are secured against the assets to which they relate.

DATALINK ELECTRONICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Obligations under finance leases
39,392
145,439
Accruals and deferred income
-
0
529,439
39,392
674,878

Obligations under finance lease s are secured against the assets to which they relate.

7
Deferred taxation

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

Liabilities
Liabilities
2026
2025
Balances:
£
£
Accelerated capital allowances
143,707
124,500
2026
Movements in the year:
£
Liability at 1 April 2025
124,500
Charge to profit or loss
19,207
Liability at 31 March 2026
143,707
8
Financial commitments, guarantees and contingent liabilities

The company is party to a cross guarantee with its parent Nasi Holdings Limited on certain bank borrowings. At 31 March 2026, net borrowings of £633,333 (20 25 - £1,283,333) were covered by these guarantees.

9
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, as follows:

2026
2025
£
£
Total commitments
129,833
160,696
DATALINK ELECTRONICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
10
Parent company

The immediate and ultimate parent undertaking is Nasi Holdings Limited, a company registered in England and Wales. The address of its registered office is 8 Jubilee Drive, Loughborough, England, LE11 5XS.

2026-03-31 2025-04-01 false false false 05 August 2026 CCH Software CCH Accounts Production 2026.100 the manufacture of loaded electronic boards Mrs M Smith Mr A Sharma 01664664 2025-04-01 2026-03-31 01664664 2026-03-31 01664664 2025-03-31 01664664 core:LandBuildings core:ShortLeaseholdAssets 2026-03-31 01664664 core:PlantMachinery 2026-03-31 01664664 core:FurnitureFittings 2026-03-31 01664664 core:LandBuildings core:ShortLeaseholdAssets 2025-03-31 01664664 core:PlantMachinery 2025-03-31 01664664 core:FurnitureFittings 2025-03-31 01664664 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 01664664 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 01664664 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 01664664 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 01664664 core:ShareCapital 2026-03-31 01664664 core:ShareCapital 2025-03-31 01664664 core:SharePremium 2026-03-31 01664664 core:SharePremium 2025-03-31 01664664 core:CapitalRedemptionReserve 2026-03-31 01664664 core:CapitalRedemptionReserve 2025-03-31 01664664 core:RetainedEarningsAccumulatedLosses 2026-03-31 01664664 core:RetainedEarningsAccumulatedLosses 2025-03-31 01664664 bus:Director1 2025-04-01 2026-03-31 01664664 core:LandBuildings core:ShortLeaseholdAssets 2025-04-01 2026-03-31 01664664 core:PlantMachinery 2025-04-01 2026-03-31 01664664 core:FurnitureFittings 2025-04-01 2026-03-31 01664664 2024-04-01 2025-03-31 01664664 core:LandBuildings core:ShortLeaseholdAssets 2025-03-31 01664664 core:PlantMachinery 2025-03-31 01664664 core:FurnitureFittings 2025-03-31 01664664 2025-03-31 01664664 core:CurrentFinancialInstruments 2026-03-31 01664664 core:CurrentFinancialInstruments 2025-03-31 01664664 core:Non-currentFinancialInstruments 2026-03-31 01664664 core:Non-currentFinancialInstruments 2025-03-31 01664664 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-01 2026-03-31 01664664 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-01 2026-03-31 01664664 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01664664 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01664664 bus:FRS102 2025-04-01 2026-03-31 01664664 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 01664664 bus:Director2 2025-04-01 2026-03-31 01664664 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP