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Registered Number: 05352129
England and Wales

 

 

 

OUTDOOR LEISURE EU LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
Directors M E Hulstrom
H R OToole
Registered Number 05352129
Registered Office Lodge Park
Lodge Lane
Colchester
Essex
CO4 5NE
Accountants Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
Secretary M E Hulstrom
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 28 February 2023.
Principal activities
Principal activity of the company during the financial year was of retail of garden furniture.
Directors
The directors who served the company throughout the year were as follows:
M E Hulstrom
H R OToole
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
M E Hulstrom
Director

Date approved: 19 October 2023
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Outdoor Leisure EU Limited for the year ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Outdoor Leisure EU Limited for the year ended 28 February 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Outdoor Leisure EU Limited , as a body, in accordance with the terms of our engagement letter dated 19 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of Outdoor Leisure EU Limited and state those matters that we have agreed to state to the Board of Directors of Outdoor Leisure EU Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Outdoor Leisure EU Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Outdoor Leisure EU Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Outdoor Leisure EU Limited . You consider that Outdoor Leisure EU Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Outdoor Leisure EU Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
28 February 2023



....................................................
Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
19 October 2023
3
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 3 23,951    43,341 
Creditors: amount falling due within one year 4 (33,503)   (25,411)
Net current liabilities (9,552)   17,930 
 
Total assets less current liabilities (9,552)   17,930 
Creditors: amount falling due after more than one year 5 (14,899)   (17,923)
Net liabilities (24,451)   7 
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account (24,551)   (93)
Shareholder's funds (24,451)   7 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 19 October 2023 and were signed on its behalf by:


-------------------------------
M E Hulstrom
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 March 2021 100  (1,339) (1,239)
Profit for the year 1,246  1,246 
Total comprehensive income for the year 1,246  1,246 
Total investments by and distributions to owners
At 28 February 2022 100  (93)
At 01 March 2022 100  (93)
Profit for the year (24,458) (24,458)
Total comprehensive income for the year (24,458) (24,458)
Total investments by and distributions to owners
At 28 February 2023 100  (24,551) (24,451)
5
General Information
Outdoor Leisure EU Limited is a private company, limited by shares, registered in England and Wales, registration number 05352129, registration address Lodge Park, Lodge Lane, Colchester, Essex, CO4 5NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors   43,341 
Directors' current accounts 23,951   
23,951    43,341 

4.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank loans and overdrafts (secured) 29,949    21,987 
Corporation tax 3,554    3,124 
Accruals   300 
33,503    25,411 

5.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank loans 14,899    17,923 
14,899    17,923 

6.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

6