DATATEK LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

DATATEK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07506881 . The registered office is C/O Accounts And Legal, 81 King Street, Manchester, Greater Manchester, M2 4AH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The accounts are presented in £ sterling.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25%
Fixtures & Fittings	25%

Land and buildings are included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.6. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity 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.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

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.

...CONTINUED

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DATATEK LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

2.6. Financial Instruments - continued

All equity instruments regardless of significance, and other financial assets that are individually significant, 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.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.10. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11. Employee benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2025: 20)

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DATATEK LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 August 2025	660,000	32,306	10,522	702,828
Additions	-	13,460	1,366	14,826

As at 31 July 2026	660,000	45,766	11,888	717,654

Depreciation
As at 1 August 2025	-	14,217	2,492	16,709
Provided during the period	-	5,653	2,101	7,754

As at 31 July 2026	-	19,870	4,593	24,463

Net Book Value
As at 31 July 2026	660,000	25,896	7,295	693,191

As at 1 August 2025	660,000	18,089	8,030	686,119

5. Stocks

	2026	2025
	£	£
Stock	125,161	210,035

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	62,309	48,983
Prepayments and accrued income	84,445	100,673
Other debtors	390,056	273,161

	536,810	422,817

Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

7. Current Asset Investments

	2026	2025
	£	£
Unlisted investments	141,532	58,585

Investments in investment funds are measured at fair value at each reporting date. Fair value is determined by reference to the published unit price of the underlying investment at the reporting date. Changes in fair value are recognised in profit or loss.

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DATATEK LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	244,859	69,173
Other taxes and social security	199,759	202,850
Other creditors	4,723	4,241
Accruals and deferred income	66,370	40,100

	515,711	316,364

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 August 2025	92,956	92,956
Deferred taxation	1,768	1,768

Balance at 31 July 2026	94,724	94,724

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Ultimate Controlling Party

The ultimate parent company was Datatek Holdings Limited, a company registered in the United Kingdom with the following registered office:

C/O Accounts And Legal

81 King Street

Manchester

Greater Manchester

M2 4AH

The ultimate controlling party was Mr G Ivers, by virtue of his 60% ownership of Datatek Holdings Limited.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		693,191		686,119

			693,191		686,119
CURRENT ASSETS
Stocks	5	125,161		210,035
Debtors	6	536,810		422,817
Investments	7	141,532		58,585
Cash at bank and in hand		719,213		312,010

		1,522,716		1,003,447
Creditors: Amounts Falling Due Within One Year	8	(515,711 )		(316,364 )

NET CURRENT ASSETS (LIABILITIES)			1,007,005		687,083

TOTAL ASSETS LESS CURRENT LIABILITIES			1,700,196		1,373,202

PROVISIONS FOR LIABILITIES
Deferred Taxation			(94,724 )		(92,956 )

NET ASSETS			1,605,472		1,280,246

CAPITAL AND RESERVES
Called up share capital	10		100		100
Other reserves			268,920		268,920
Profit and Loss Account			1,336,452		1,011,226

SHAREHOLDERS' FUNDS			1,605,472		1,280,246