5 July 2024 v2026.14.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 09439837 2024-07-05 2025-12-31 09439837 2025-12-31 09439837 2024-07-04 09439837 core:WithinOneYear 2025-12-31 09439837 core:WithinOneYear 2024-07-04 09439837 core:ShareCapital 2025-12-31 09439837 core:ShareCapital 2024-07-04 09439837 core:RetainedEarningsAccumulatedLosses 2025-12-31 09439837 core:RetainedEarningsAccumulatedLosses 2024-07-04 09439837 bus:Director1 2024-07-05 2025-12-31 09439837 bus:Director2 2024-07-05 2025-12-31 09439837 bus:RegisteredOffice 2024-07-05 2025-12-31 09439837 core:FurnitureFittingsToolsEquipment 2024-07-05 2025-12-31 09439837 2023-08-01 2024-07-04 09439837 core:PlantMachinery 2025-12-31 09439837 core:PlantMachinery 2024-07-05 09439837 core:PlantMachinery 2024-07-05 2025-12-31 09439837 core:PlantMachinery 2024-07-04 09439837 1 2024-07-05 2025-12-31 09439837 countries:EnglandWales 2024-07-05 2025-12-31 09439837 bus:AuditExemptWithAccountantsReport 2024-07-05 2025-12-31 09439837 bus:PrivateLimitedCompanyLtd 2024-07-05 2025-12-31 09439837 bus:SmallEntities 2024-07-05 2025-12-31 09439837 bus:FullAccounts 2024-07-05 2025-12-31
Company registration number:
09439837
Directors Defence Ltd
Unaudited Filleted Financial Statements for the period ended
31 December 2025
Directors Defence Ltd
Report of the Accountant to the directors of Directors Defence Ltd
Period ended
31 December 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended
31 December 2025
.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Jackson Accounts Limited
No 2 The Studios
318 Chorley Old Road
Bolton
Lancashire
BL1 4JU
United Kingdom
Directors Defence Ltd
Statement of Financial Position
31 December 2025

|  | 31 Dec 2025 | 4 Jul 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 610 |  | 1,254 |
Current assets |  |  |  |  |
Debtors | 6 | 7,444 |  | 252,168 |
Cash at bank and in hand |  | 16,029 |  | 5,003,213 |
|  | 23,473 |  | 5,255,381 |
Creditors: amounts falling due within one year | 7 | (233,838 | ) | (499,190 | )
Net current (liabilities)/assets |  | (210,365 | ) | 4,756,191 |
Total assets less current liabilities |  | (209,755 | ) | 4,757,445 |
Provisions for liabilities |  | (153 | ) | (314 | )
Net (liabilities)/assets |  | (209,908 | ) | 4,757,131 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | (210,008 | ) | 4,757,031 |
Shareholders (deficit)/funds |  | (209,908 | ) | 4,757,131 |

For the period ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
1 April 2026
, and are signed on behalf of the board by:

Mr B Richardson | Mr A Smith
Director | Director

Company registration number:
09439837
Directors Defence Ltd
Notes to the Financial Statements
Period ended
31 December 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
No 2 The Studios
,
318 Chorley Old Road
,
Bolton
,
BL1 4JU
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment | 20% straight line

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

## 4 Average number of employees

The average number of persons employed by the company during the period was
1
(2024:
3.00
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 5 July 2024 and 31 December 2025 | 5,669 |
Depreciation |  |
At 5 July 2024 | 4,415 |
Charge | 644 |
At 31 December 2025 | 5,059 |
Carrying amount |  |
At 31 December 2025 | 610 |
At 4 July 2024 | 1,254 |

## 6 Debtors

| 31 Dec 2025 | 4 Jul 2024
--- | --- | ---
| £ | £
Trade debtors | 4,266 |  | 249,711 |
Other debtors | 3,178 |  | 2,457 |
| 7,444 |  | 252,168 |

## 7 Creditors: amounts falling due within one year

| 31 Dec 2025 | 4 Jul 2024
--- | --- | ---
| £ | £
Trade creditors | - |  | 3,124 |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 1,404 |  | - |
Taxation and social security | 210,284 |  | 368,885 |
Other creditors | 22,150 |  | 127,181 |
| 233,838 |  | 499,190 |