Company registration number 15814170 (England and Wales)
D-FEND SOLUTIONS AD UK LTD
FINANCIAL STATEMENTS
FROM THE 2nd JULY 2024 TO 31st DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
D-FEND SOLUTIONS AD UK LTD
COMPANY INFORMATION
Director
Z Halachmi
Company number
15814170
Registered office
5.2 Central House
1 Ballards Lane
London
London
N3 1LQ
Auditor
Ran Shahmoon
Shahmoon & Co
6.12 Central House
1 Ballards Lane
London
N3 1LQ
D-FEND SOLUTIONS AD UK LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
D-FEND SOLUTIONS AD UK LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
As at 31st December 2025
Notes
£
£
Fixed assets
Tangible assets
1,261
-
0
Current assets
Debtors
6
336,026
-
0
Cash at bank and in hand
1,186,200
-
0
1,522,226
-
0
Creditors: amounts falling due within one year
7
(1,519,971)
-
0
Net current assets
2,255
-
0
Total assets less current liabilities
3,516
-
0
Creditors: amounts falling due after more than one year
8
(56,921)
-
0
Net liabilities
(53,405)
-
0
Capital and reserves
Called up share capital
10
1
-
0
Profit and loss reserves
(53,406)
-
0
Total equity
(53,405)
-
0

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 June 2026
Z Halachmi
Director
Company registration number 15814170 (England and Wales)
D-FEND SOLUTIONS AD UK LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD OF 2ND JULY 2024 TO 31ST DECEMBER 2025 ENDED 31 DECEMBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at
-
0
-
0
-
Year ended :
Profit
-
-
0
-
0
Other comprehensive income:
Total comprehensive income
-
-
-
0
Balance at
-
0
Adjusted balance at 2 July 2024
-
0
-
Period ended 31 December 2025:
Loss
(53,406)
(53,406)
Share based payment
Total comprehensive income
-
(53,406)
(53,406)
Balance at 31 December 2025
1
(53,406)
(53,405)
D-FEND SOLUTIONS AD UK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD OF 2ND JULY 2024 TO 31ST DECEMBER 2025 ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

D-Fend Solutions AD UK Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 5.2 Central House, 1 Ballards Lane, London, N3 1LQ.

1.1
Reporting period

[ FRS 102 3.10 An entity shall present a complete set of financial statements (including comparative information as set out in paragraph 3.14) at least annually. When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following: (a) that fact; (b) the reason for using a longer or shorter period; and (c) the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable. ]

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

These financial statements for the period of 2nd July 2024 to 31st December 2025 are the first financial statements of D-Fend Solutions AD UK Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was . The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

D-FEND SOLUTIONS AD UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD OF 2ND JULY 2024 TO 31ST DECEMBER 2025 ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Leases
As lessee

Operating lease contracts relating to land and buildings of up to 1 year are charged to the profit and loss account based as they occur.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period of 2nd July 2024 to 31st December 2025 was:

2nd July 2024 to 31st December 2025
Number
Number
2
1
D-FEND SOLUTIONS AD UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD OF 2ND JULY 2024 TO 31ST DECEMBER 2025 ENDED 31 DECEMBER 2025
- 5 -
6
Debtors
For the period of 2nd July 2024 to 31st December 2025
Amounts falling due within one year:
£
£
Other debtors
9,777
-
0
Prepayments and accrued income
326,249
-
0
336,026
-
7
Creditors: amounts falling due within one year
2nd July 2024 to 31st December 2025
£
£
Trade creditors
25,843
-
0
Amounts owed to group undertaking
631,339
-
0
VAT
72,787
-
Deferred income
759,079
-
0
Employees and other creditors
3,568
-
0
Accruals
27,355
-
0
1,519,971
-
0
8
Creditors: amounts falling due after more than one year
2nd July 2024 to 31st December 2025
£
£
Deferred income
56,921
-
0
D-FEND SOLUTIONS AD UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD OF 2ND JULY 2024 TO 31ST DECEMBER 2025 ENDED 31 DECEMBER 2025
- 6 -
10
Share capital
2nd July 2024 to 31st December 2025
2nd July 2024 to 31st December 2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
100 of £1 each
1
1
1
1
11
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the period of 2nd July 2024 to 31st December 2025 then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Ran Shahmoon
Date of audit report:
22 June 2026
2025-12-31 false false false 22 June 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Z Halachmi 2024-07-02 15814170 2024-07-02 2025-12-31 15814170 bus:Director1 2024-07-02 2025-12-31 15814170 2025-12-31 15814170 2024-12-31 15814170 core:CurrentFinancialInstruments 2025-12-31 15814170 core:CurrentFinancialInstruments 2024-12-31 15814170 core:Non-currentFinancialInstruments 2025-12-31 15814170 core:Non-currentFinancialInstruments 2024-12-31 15814170 core:ShareCapital 2025-12-31 15814170 core:ShareCapital 2024-12-31 15814170 core:RetainedEarningsAccumulatedLosses 2025-12-31 15814170 core:RetainedEarningsAccumulatedLosses 2024-12-31 15814170 core:ShareCapital 2023-12-31 15814170 core:RetainedEarningsAccumulatedLosses 2023-12-31 15814170 core:RetainedEarningsAccumulatedLosses 2024-07-01 15814170 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 15814170 2024-01-01 2024-12-31 15814170 core:RetainedEarningsAccumulatedLosses 2024-07-02 2025-12-31 15814170 bus:OrdinaryShareClass1 2024-07-02 2025-12-31 15814170 bus:OrdinaryShareClass1 2025-12-31 15814170 bus:PrivateLimitedCompanyLtd 2024-07-02 2025-12-31 15814170 bus:SmallCompaniesRegimeForAccounts 2024-07-02 2025-12-31 15814170 bus:FRS102 2024-07-02 2025-12-31 15814170 bus:Audited 2024-07-02 2025-12-31 15814170 bus:FullAccounts 2024-07-02 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP