REGISTERED NUMBER: 03525950 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

DEFENSOR MAINTENANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr JL Richardson

Mrs HSS Scott

Mr PG Scott

REGISTERED OFFICE:

Defensor House

Kingsley Street

Leicester

Leicestershire

LE2 6DY

REGISTERED NUMBER:

03525950 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

267,570

338,161

Investments

5

1

1

267,571

338,162

CURRENT ASSETS

Stocks

175,720

119,308

Debtors

6

786,628

1,214,088

Cash at bank and in hand

273,075

173,032

1,235,423

1,506,428

CREDITORS

Amounts falling due within one year

7

974,359

1,449,252

NET CURRENT ASSETS

261,064

57,176

TOTAL ASSETS LESS CURRENT LIABILITIES

528,635

395,338

CREDITORS

Amounts falling due after more than one year

8

(23,199

)

-

PROVISIONS FOR LIABILITIES

(8,631

)

(19,385

)

NET ASSETS

496,805

375,953

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

496,803

375,951

SHAREHOLDERS' FUNDS

496,805

375,953

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 4th September 2025 and were signed on its behalf by:

Mrs HSS Scott - Director

1.	STATUTORY INFORMATION

Defensor Maintenance 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies management are required to make judgements, estimates and assumptions about carrying values of assets liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

The company does not have any areas of significant judgements, however, there are areas where a level of judgement is applied and this includes income recognition on contracts in progress at the balance sheet date.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 15% on reducing balance

Stocks

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

Financial instruments

The company is party to only basic financial instruments such as cash, trade debtors and creditors, and bank loans. Instruments such as trade debtors and creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

789,011

Additions

90,923

Disposals

(163,851

)

At 31st March 2025

716,083

DEPRECIATION

At 1st April 2024

450,850

Charge for year

80,724

Eliminated on disposal

(83,061

)

At 31st March 2025

448,513

NET BOOK VALUE

At 31st March 2025

267,570

At 31st March 2024

338,161

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

48,750

At 31st March 2025

48,750

DEPRECIATION

Charge for year

8,125

At 31st March 2025

8,125

NET BOOK VALUE

At 31st March 2025

40,625

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1st April 2024

and 31st March 2025

1

NET BOOK VALUE

At 31st March 2025

1

At 31st March 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

769,148

1,108,851

Other debtors

17,480

105,237

786,628

1,214,088

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

14,916

-

Trade creditors

247,266

441,281

Amounts owed to group undertakings

258,572

337,311

Taxation and social security

223,541

275,936

Other creditors

230,064

394,724

974,359

1,449,252

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

23,199

-

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

14,916

-

Between one and five years

23,199

-

38,115

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

82,098

81,069

Between one and five years

81,692

163,790

163,790

244,859

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

38,115

-

Other creditors

-

10,033

38,115

10,033

There is a fixed and floating charge covering all the property or undertaking of the business in relation to a loan issued to the parent company. The amount outstanding at the year end was £256,857.

11.	RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in which the entity has a participating interest and directors were all concluded under normal market conditions.

Included in other creditors is £5,742 (2024 £45,183 debtor) which is owed to a director.