2022-09-012023-08-312023-08-31false12178261BE DEFIANT LTD2024-08-31iso4217:GBPxbrli:pure121782612022-09-01121782612023-08-31121782612022-09-012023-08-31121782612021-09-01121782612022-08-31121782612021-09-012022-08-3112178261bus:SmallEntities2022-09-012023-08-3112178261bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3112178261bus:FullAccounts2022-09-012023-08-3112178261bus:PrivateLimitedCompanyLtd2022-09-012023-08-3112178261core:WithinOneYear2023-08-3112178261core:AfterOneYear2023-08-3112178261core:WithinOneYear2022-08-3112178261core:AfterOneYear2022-08-3112178261core:ShareCapital2023-08-3112178261core:SharePremium2023-08-3112178261core:RevaluationReserve2023-08-3112178261core:OtherReservesSubtotal2023-08-3112178261core:RetainedEarningsAccumulatedLosses2023-08-3112178261core:ShareCapital2022-08-3112178261core:SharePremium2022-08-3112178261core:RevaluationReserve2022-08-3112178261core:OtherReservesSubtotal2022-08-3112178261core:RetainedEarningsAccumulatedLosses2022-08-3112178261core:LandBuildings2023-08-3112178261core:PlantMachinery2023-08-3112178261core:Vehicles2023-08-3112178261core:FurnitureFittings2023-08-3112178261core:OfficeEquipment2023-08-3112178261core:NetGoodwill2023-08-3112178261core:IntangibleAssetsOtherThanGoodwill2023-08-3112178261core:ListedExchangeTraded2023-08-3112178261core:UnlistedNon-exchangeTraded2023-08-3112178261core:LandBuildings2022-08-3112178261core:PlantMachinery2022-08-3112178261core:Vehicles2022-08-3112178261core:FurnitureFittings2022-08-3112178261core:OfficeEquipment2022-08-3112178261core:NetGoodwill2022-08-3112178261core:IntangibleAssetsOtherThanGoodwill2022-08-3112178261core:ListedExchangeTraded2022-08-3112178261core:UnlistedNon-exchangeTraded2022-08-3112178261core:LandBuildings2022-09-012023-08-3112178261core:PlantMachinery2022-09-012023-08-3112178261core:Vehicles2022-09-012023-08-3112178261core:FurnitureFittings2022-09-012023-08-3112178261core:OfficeEquipment2022-09-012023-08-3112178261core:NetGoodwill2022-09-012023-08-3112178261core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112178261core:ListedExchangeTraded2022-09-012023-08-3112178261core:UnlistedNon-exchangeTraded2022-09-012023-08-3112178261core:MoreThanFiveYears2022-09-012023-08-3112178261core:Non-currentFinancialInstruments2023-08-3112178261core:Non-currentFinancialInstruments2022-08-3112178261dpl:CostSales2022-09-012023-08-3112178261dpl:DistributionCosts2022-09-012023-08-3112178261core:LandBuildings2022-09-012023-08-3112178261core:PlantMachinery2022-09-012023-08-3112178261core:Vehicles2022-09-012023-08-3112178261core:FurnitureFittings2022-09-012023-08-3112178261core:OfficeEquipment2022-09-012023-08-3112178261dpl:AdministrativeExpenses2022-09-012023-08-3112178261core:NetGoodwill2022-09-012023-08-3112178261core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112178261dpl:GroupUndertakings2022-09-012023-08-3112178261dpl:ParticipatingInterests2022-09-012023-08-3112178261dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3112178261core:ListedExchangeTraded2022-09-012023-08-3112178261dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3112178261core:UnlistedNon-exchangeTraded2022-09-012023-08-3112178261dpl:CostSales2021-09-012022-08-3112178261dpl:DistributionCosts2021-09-012022-08-3112178261core:LandBuildings2021-09-012022-08-3112178261core:PlantMachinery2021-09-012022-08-3112178261core:Vehicles2021-09-012022-08-3112178261core:FurnitureFittings2021-09-012022-08-3112178261core:OfficeEquipment2021-09-012022-08-3112178261dpl:AdministrativeExpenses2021-09-012022-08-3112178261core:NetGoodwill2021-09-012022-08-3112178261core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3112178261dpl:GroupUndertakings2021-09-012022-08-3112178261dpl:ParticipatingInterests2021-09-012022-08-3112178261dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3112178261core:ListedExchangeTraded2021-09-012022-08-3112178261dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3112178261core:UnlistedNon-exchangeTraded2021-09-012022-08-3112178261core:NetGoodwill2023-08-3112178261core:IntangibleAssetsOtherThanGoodwill2023-08-3112178261core:LandBuildings2023-08-3112178261core:PlantMachinery2023-08-3112178261core:Vehicles2023-08-3112178261core:FurnitureFittings2023-08-3112178261core:OfficeEquipment2023-08-3112178261core:AfterOneYear2023-08-3112178261core:WithinOneYear2023-08-3112178261core:ListedExchangeTraded2023-08-3112178261core:UnlistedNon-exchangeTraded2023-08-3112178261core:ShareCapital2023-08-3112178261core:SharePremium2023-08-3112178261core:RevaluationReserve2023-08-3112178261core:OtherReservesSubtotal2023-08-3112178261core:RetainedEarningsAccumulatedLosses2023-08-3112178261core:NetGoodwill2022-08-3112178261core:IntangibleAssetsOtherThanGoodwill2022-08-3112178261core:LandBuildings2022-08-3112178261core:PlantMachinery2022-08-3112178261core:Vehicles2022-08-3112178261core:FurnitureFittings2022-08-3112178261core:OfficeEquipment2022-08-3112178261core:AfterOneYear2022-08-3112178261core:WithinOneYear2022-08-3112178261core:ListedExchange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BE DEFIANT LTD

Registered Number
12178261
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

BE DEFIANT LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

CROSS, Wayne Sebastian
ROBINSON, Karl Lucas
ROBINSON, Kyle

Registered Address

33 Manchester Street
Derby
DE22 3GD

Registered Number

12178261 (England and Wales)
BE DEFIANT LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets314,40016,800
Tangible assets4383479
14,78317,279
Current assets
Stocks524,00024,000
Cash at bank and on hand44786
24,04424,786
Creditors amounts falling due within one year7(47,634)(67,456)
Net current assets (liabilities)(23,590)(42,670)
Total assets less current liabilities(8,807)(25,391)
Creditors amounts falling due after one year8(18,239)(18,239)
Net assets(27,046)(43,630)
Capital and reserves
Called up share capital100100
Profit and loss account(27,146)(43,730)
Shareholders' funds(27,046)(43,630)
The financial statements were approved and authorised for issue by the Board of Directors on 31 August 2024, and are signed on its behalf by:
ROBINSON, Kyle
Director
Registered Company No. 12178261
BE DEFIANT LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 September 2224,00024,000
At 31 August 2324,00024,000
Amortisation and impairment
At 01 September 227,2007,200
Charge for year2,4002,400
At 31 August 239,6009,600
Net book value
At 31 August 2314,40014,400
At 31 August 2216,80016,800
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 September 22815815
At 31 August 23815815
Depreciation and impairment
At 01 September 22336336
Charge for year9696
At 31 August 23432432
Net book value
At 31 August 23383383
At 31 August 22479479
5.Stocks

2023

2022

££
Other stocks24,00024,000
Total24,00024,000
6.Debtors: amounts due within one year
7.Creditors: amounts due within one year

2023

2022

££
Other creditors46,03765,859
Accrued liabilities and deferred income1,5971,597
Total47,63467,456
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts18,23918,239
Total18,23918,239