REGISTERED NUMBER: 02117166 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

DATA-PATH OFFICE NETWORK SERVICES

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J G Lowe

T Fryer

W A Stone

SECRETARY:

D G Wyles

REGISTERED OFFICE:

Unit 5 Crewkerne Business Park

Northernway

Somerset

TA18 7HJ

REGISTERED NUMBER:

02117166 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

283,638

329,010

Investments

5

100

237,781

283,738

566,791

CURRENT ASSETS

Stocks

197,491

288,317

Debtors

6

777,035

633,076

Cash at bank and in hand

642,268

386,311

1,616,794

1,307,704

CREDITORS

Amounts falling due within one year

7

757,489

509,599

NET CURRENT ASSETS

859,305

798,105

TOTAL ASSETS LESS CURRENT LIABILITIES

1,143,043

1,364,896

PROVISIONS FOR LIABILITIES

56,759

65,835

NET ASSETS

1,086,284

1,299,061

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

1,084,284

1,297,061

SHAREHOLDERS' FUNDS

1,086,284

1,299,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th November 2025 and were signed on its behalf by:

R J G Lowe - Director

1.	STATUTORY INFORMATION

Data-Path Office Network Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25.00% straight line and Straight line over 1 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Investments

Investments are included at fair value. Gains and losses are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the investment is sold.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

541,938

Additions

51,374

At 31st March 2025

593,312

DEPRECIATION

At 1st April 2024

212,928

Charge for year

96,746

At 31st March 2025

309,674

NET BOOK VALUE

At 31st March 2025

283,638

At 31st March 2024

329,010

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1st April 2024

100

237,681

237,781

Additions

-

346

346

Disposals

-

(238,027

)

(238,027

)

At 31st March 2025

100

-

100

NET BOOK VALUE

At 31st March 2025

100

-

100

At 31st March 2024

100

237,681

237,781

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

643,134

552,492

Amounts owed by group undertakings

76,725

5,480

Amounts owed by participating interests

624

-

Other debtors

56,552

65,104

777,035

623,076

Amounts falling due after more than one year:

Amounts owed by group undertakings

-

10,000

Aggregate amounts

777,035

633,076

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

226,008

180,968

Amounts owed to participating interests

-

5

Taxation and social security

268,369

84,990

Other creditors

263,112

243,636

757,489

509,599

8.	OTHER FINANCIAL COMMITMENTS

The company had total commitments at the balance sheet date of £170,286 (2024: £194,253).