REGISTERED NUMBER: 10962642 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

UK DEFENDERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H J Naismith

N J E Naismith

REGISTERED OFFICE:

16 South End

Croydon

Surrey

CR0 1DN

REGISTERED NUMBER:

10962642 (England and Wales)

ACCOUNTANTS:

Averillo & Associates

Chartered Accountants

16 South End

Croydon

Surrey

CR0 1DN

FIXED ASSETS

Tangible assets

4

24,000

-

CURRENT ASSETS

Stocks

596,083

349,958

Debtors

5

412,293

120,340

Cash at bank and in hand

25,103

21,186

1,033,479

491,484

CREDITORS

Amounts falling due within one year

6

461,379

356,648

NET CURRENT ASSETS

572,100

134,836

TOTAL ASSETS LESS CURRENT LIABILITIES

596,100

134,836

CREDITORS

Amounts falling due after more than one year

7

449,194

81,596

NET ASSETS

146,906

53,240

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

146,806

53,140

SHAREHOLDERS' FUNDS

146,906

53,240

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

H J Naismith - Director

1.	STATUTORY INFORMATION

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

Plant and machinery etc

-

20% on cost

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 Income Statement, 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.

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

30,000

At 31 March 2025

30,000

DEPRECIATION

Charge for year

6,000

At 31 March 2025

6,000

NET BOOK VALUE

At 31 March 2025

24,000

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

Plant and

machinery

etc

£

COST

Additions

30,000

At 31 March 2025

30,000

DEPRECIATION

Charge for year

6,000

At 31 March 2025

6,000

NET BOOK VALUE

At 31 March 2025

24,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

152,369

15,676

Amounts owed by group undertakings

250,261

104,664

Other debtors

9,663

-

412,293

120,340

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,557

-

Trade creditors

243,455

184,191

Taxation and social security

145,790

118,199

Other creditors

69,577

54,258

461,379

356,648

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

23,110

-

Other creditors

426,084

81,596

449,194

81,596

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

53,140

Profit for the year

93,666

At 31 March 2025

146,806

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.