Defenda Transport & Logistics Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08398649 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Defenda Transport & Logistics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Carr

P L V Clark

A A Donnelly

REGISTERED OFFICE:

Leofric House

Binley Road

Coventry

CV3 1JN

REGISTERED NUMBER:

08398649 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

125,578

70,496

CURRENT ASSETS

Debtors

5

173,589

180,717

Cash at bank and in hand

25,554

67,134

199,143

247,851

CREDITORS

Amounts falling due within one year

6

199,132

207,266

NET CURRENT ASSETS

11

40,585

TOTAL ASSETS LESS CURRENT
LIABILITIES

125,589

111,081

CREDITORS

Amounts falling due after more than one
year

7

(55,125

)

(14,258

)

PROVISIONS FOR LIABILITIES

(31,395

)

(17,600

)

NET ASSETS

39,069

79,223

CAPITAL AND RESERVES

Called up share capital

1,250

Retained earnings

37,819

77,973

39,069

79,223

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 8 September 2025 and were signed on its behalf by:

P L V Clark - Director

A G Wall - Director

1.	STATUTORY INFORMATION

Defenda Transport & Logistics Ltd 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.

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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

18,665

1,540

93,135

20,378

133,718

Additions

509

-

87,500

1,045

89,054

Disposals

-

(29,750

)

-

(29,750

)

At 31 March 2025

19,174

1,540

150,885

21,423

193,022

DEPRECIATION

At 1 April 2024

6,187

-

39,663

17,372

63,222

Charge for year

3,210

231

15,078

2,066

20,585

Eliminated on disposal

-

(16,363

)

-

(16,363

)

At 31 March 2025

9,397

231

38,378

19,438

67,444

NET BOOK VALUE

At 31 March 2025

9,777

1,309

112,507

1,985

125,578

At 31 March 2024

12,478

1,540

53,472

3,006

70,496

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

Motor

vehicles

£

COST

At 1 April 2024

42,483

Additions

78,500

At 31 March 2025

120,983

DEPRECIATION

At 1 April 2024

8,851

Charge for year

9,151

At 31 March 2025

18,002

NET BOOK VALUE

At 31 March 2025

102,981

At 31 March 2024

33,632

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

55,566

122,149

Amounts owed by group undertakings

89,566

52,501

Other debtors

28,457

6,067

173,589

180,717

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Hire purchase contracts

32,633

14,258

Trade creditors

69,405

79,537

Amounts owed to group undertakings

84,959

71,345

Taxation and social security

1,114

27,628

Other creditors

11,021

14,498

199,132

207,266

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Hire purchase contracts

55,125

14,258

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

Hire purchase contracts

87,758

28,516

The hire purchase creditor is secured on the asset purchased under the agreement.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

P L V Clark

Balance outstanding at start of year

-

Amounts advanced

350

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

350

-

The above amount included in other creditors is owed to the company by the director.

This amount is interest free and is repaid in full following the balance sheet date.

10.	RELATED PARTY DISCLOSURES

During the year the company made sales to and purchases from Artefekz Limited which has certain individuals who are directors and shareholders common to both companies amounting to, £Nil and £4,200 at the 31.03.25. £3,472 was outstanding in respect of these transactions (2024: £112).

During the year the company made sales to and purchases from Defenda Marketing Limited which has certain individuals who are directors and shareholders common to both companies, amounting to £15,129 and £NIL at the 31.03.25. £10,015 was owed from the company in respect of these transactions (2024: £1,922.)

During the year the company made sales to and purchases from Defenda Packaging Limited which has certain individuals who are directors and shareholders common to both companies, amounting to £99,721 and £49,109 at the 31.03.25. £7,031 was outstanding in respect of these transactions (2024: £26,114).

During the year the company made sales to and purchases from Protean Product Developments Limited which has certain individuals who are directors and shareholders common to both companies, amounting to £1,998 and £3,083 at the 31.03.25. £263 was outstanding in respect of these transactions (2024: £216).

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P V Clark by virtue of his majority shareholding in the company.