REGISTERED NUMBER: 09027900 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

DEFENDERS DIRECT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W G Lines

Mrs L A Lines

REGISTERED OFFICE:

Fair Tree Farm

Little Marcle Lane

Ledbury

Herefs and Worcs

HR8 2JL

REGISTERED NUMBER:

09027900 (England and Wales)

ACCOUNTANTS:

Blaeford Gordon & Company Ltd

101 Galgate

Barnard Castle

Co. Durham

DL12 8ES

FIXED ASSETS

Tangible assets

4

155,585

207,446

CURRENT ASSETS

Stocks

5

270,936

279,448

Debtors

6

201,406

197,154

Cash at bank

1,373,065

648,051

1,845,407

1,124,653

CREDITORS

Amounts falling due within one year

7

259,634

146,706

NET CURRENT ASSETS

1,585,773

977,947

TOTAL ASSETS LESS CURRENT LIABILITIES

1,741,358

1,185,393

CREDITORS

Amounts falling due after more than one year

8

(6,666

)

(16,666

)

PROVISIONS FOR LIABILITIES

9

(38,896

)

(51,862

)

NET ASSETS

1,695,796

1,116,865

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,695,596

1,116,665

SHAREHOLDERS' FUNDS

1,695,796

1,116,865

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 13 January 2026 and were signed on its behalf by:

W G Lines - Director

1.	STATUTORY INFORMATION

Defenders Direct 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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% 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.

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 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

475,387

7,000

18,684

501,071

DEPRECIATION

At 1 November 2024

270,894

4,047

18,684

293,625

Charge for year

51,123

738

-

51,861

At 31 October 2025

322,017

4,785

18,684

345,486

NET BOOK VALUE

At 31 October 2025

153,370

2,215

-

155,585

At 31 October 2024

204,493

2,953

-

207,446

5.

STOCKS

31.10.25

31.10.24

£

£

Stocks

270,936

279,448

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

169,888

145,438

VAT

31,518

51,716

201,406

197,154

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Tax

250,964

142,982

Directors' current accounts

420

474

Accrued expenses

8,250

3,250

259,634

146,706

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bounce back loan

6,666

16,666

9.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

38,896

51,862

Deferred

tax

£

Balance at 1 November 2024

51,862

Credit to Income Statement during year

(12,966

)

Balance at 31 October 2025

38,896

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr and Mrs W G Lines by virtue of their ownership of all of the issued share capital.