SLX Data Structures (UK) Ltd iXBRL

Company Registration Number: 13166807

SLX Data Structures (UK) Ltd

Unaudited Financial Statements

for the financial year ended 31 January 2026

SLX Data Structures (UK) Ltd

DIRECTORS AND OTHER INFORMATION


Directors	John Kelly
	Shirley Kelly
	Graham Akroyd


Company Registration Number	13166807


Registered Office and Business Address	Warwick Mill Business Centre
	Warwick Mill Business Park
	Warwick Bridge
	Carlisle
	CA4 8RR
	England


Accountants	Quarter
	Chartered Accountants
	St Anne's House
	15 Church Street
	Cathedral Quarter
	BT1 1PG

SLX Data Structures (UK) Ltd

Company Registration Number: 13166807

STATEMENT OF FINANCIAL POSITION

as at 31 January 2026

		2026	2025
	Notes	£	£

Current Assets

Inventories

19,793

36,322

Receivables

83,258

47,434

Cash and cash equivalents

88,347

67,305

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191,398

151,061

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Payables: amounts falling due within one year

(258,950)

(309,081)

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Net Current Liabilities

(67,552)

(158,020)

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Total Assets less Current Liabilities

(67,552)

(158,020)

═════════

Equity

Called up share capital

100

100

Retained earnings

(67,652)

(158,120)

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Equity attributable to owners of the company

(67,552)

(158,020)

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 31 August 2026 and signed on its behalf by



________________________________
John Kelly
Director

SLX Data Structures (UK) Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

General Information

SLX Data Structures (UK) Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 13166807. The registered office of the company is Warwick Mill Business Centre, Warwick Mill Business Park, Warwick Bridge, Carlisle, CA4 8RR, England which is also the principal place of business of the company. The principal activity is that of Specialised Design Activities The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 January 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Inventories

Inventories are valued at the lower of cost and net realisable value. Inventories are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other receivables

Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other payables

Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Going concern

The balance sheet shows a deficiency of assets of £67,552 at the year end. The company relies upon the

support of its directors and connected company.

Employees

The average monthly number of employees, including directors, during the financial year was 3

2026

2025

Number

Number

Directors

═════════


5.	Inventories	2026	2025
		£	£

	Work in progress	19,793	36,322
		═════════	═════════


6.	Receivables	2026	2025
		£	£

	Trade receivables	73,406	34,407
	Taxation (Note 8)	9,852	13,027
		─────────	─────────
		83,258	47,434
		═════════	═════════


7.	Payables	2026	2025
	Amounts falling due within one year	£	£

	Trade payables	2,720	-
	Amounts owed to connected parties (Note 10)	239,399	307,581
	Taxation (Note 8)	15,331	-
	Accruals	1,500	1,500
		─────────	─────────
		258,950	309,081
		═════════	═════════


8.	Taxation	2026	2025
		£	£

	Receivables:
	VAT	-	10,998
	Subcontractors tax	9,852	2,029
		─────────	─────────
		9,852	13,027
		═════════	═════════
	Payables:
	VAT	15,331	-
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 January 2026.

10.

Related party transactions

The following amounts are due to other connected parties:

2026

2025

SLX Data Structures Ireland Limited

239,399

307,581

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John and Shirley Kelly are directors in both SLX Data Structures (UK) Ltd and SLX Data Structures Ireland Limited.

As at 31st January 2025 SLX Data Structures (UK) Ltd owed SLX Data Structures Ireland Limited £307,581.

During the financial year net transactions between SLX Data Structures (UK) Ltd and SLX Data Structures Ireland Limited amounted to £68,182.

As at 31st January 2026 SLX Data Structures (UK) Ltd owed SLX Data Ireland Structures Limited £239,399.

11.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.