REGISTERED NUMBER: 08465169 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Defenda Packaging Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P L V Clark

A A Donnelly

REGISTERED OFFICE:

Leofric House

Binley Road

Coventry

CV3 1JN

REGISTERED NUMBER:

08465169 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

15,972

33,202

CURRENT ASSETS

Stocks

90,000

110,000

Debtors

5

352,366

283,914

Cash at bank

67,065

157,957

509,431

551,871

CREDITORS

Amounts falling due within one year

6

388,687

399,742

NET CURRENT ASSETS

120,744

152,129

TOTAL ASSETS LESS CURRENT LIABILITIES

136,716

185,331

PROVISIONS FOR LIABILITIES

6,979

8,300

NET ASSETS

129,737

177,031

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

129,637

176,931

129,737

177,031

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

1.	STATUTORY INFORMATION

Defenda Packaging 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.

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

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

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

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024

31,850

2,922

34,772

Additions

-

4,337

4,337

Disposals

(15,925

)

-

(15,925

)

At 31 March 2025

15,925

7,259

23,184

DEPRECIATION

At 1 April 2024

-

1,570

1,570

Charge for year

3,981

1,661

5,642

At 31 March 2025

3,981

3,231

7,212

NET BOOK VALUE

At 31 March 2025

11,944

4,028

15,972

At 31 March 2024

31,850

1,352

33,202

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

7,032

5,638

Amounts owed by group undertakings

14,702

-

Other debtors

221,386

216,514

VAT

33,919

32,543

Prepayments

75,327

29,219

352,366

283,914

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

158,715

228,252

Amounts owed to group undertakings

206,493

165,391

Tax

(1,328

)

1,328

Other creditors

517

646

Accruals and deferred income

20,000

-

Accrued expenses

4,290

4,125

388,687

399,742

7.	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 £10,000 and £322,760 at the 31.03.25. £2,720 was outstanding in respect of these transactions (2024 £1,800).

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 £Nil and £31,461 at the 31.03.25. £6,798 was due to the company in respect of these transactions (2024 £nil).

During the year, the company made sales to and purchases from Defenda Transport and Logistics Limited which has certain individuals who are directors and shareholders common to both companies, amounting to £49,108 and £99,721 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 who are common to both companies, amounting to £nil and £9,492 at the 31.03.25 £4,828 was in outstanding in respect of this (2024: £967).

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Clark & Mrs A Donnelly by virtue of there equal shareholdings.