Company No: 13576052 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mr J C Stoter
	Mr L W F Vroemen

REGISTERED OFFICE	5-10 Sparrow Way Lakesview International Business Park
	Hersden
	Canterbury
	CT3 4JH
	United Kingdom

COMPANY NUMBER

13576052 (England and Wales)

ACCOUNTANT	Burgess Hodgson Limited
	Camburgh House
	27 New Dover Road
	Canterbury
	CT1 3DN

	Note	2024		2023
		£		£
Current assets
Stocks		217,377		318,350
Debtors	4	9,886		9,913
Cash at bank and in hand		30,907		13,648
		258,170		341,911
Creditors: amounts falling due within one year	5	( 337,089)		( 393,655)
Net current liabilities		(78,919)		(51,744)
Total assets less current liabilities		(78,919)		(51,744)
Net liabilities		( 78,919)		( 51,744)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 79,019 )		( 51,844 )
Total shareholder's deficit		( 78,919)		( 51,744)

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Vivere Outdoor UK Ltd (registered number: 13576052) were approved and authorised for issue by the Board of Directors on 26 September 2025. They were signed on its behalf by:

Mr J C Stoter Director

Mr L W F Vroemen Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Vivere Outdoor UK Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5-10 Sparrow Way Lakesview International Business Park, Hersden, Canterbury, CT3 4JH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

4. Debtors

	2024		2023
	£		£
Trade debtors	6,422		4,961
Other debtors	3,464		4,952
	9,886		9,913

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	167,443		236,374
Amounts owed to Group undertakings	167,855		155,316
Other taxation and social security	290		464
Other creditors	1,501		1,501
	337,089		393,655

6. Related party transactions

Other related party transactions

	2024		2023
	£		£
Vivere Europe GBP	90,928		80,169
Vivere Europe USD	76,927		75,147

7. Ultimate controlling party

The company's ultimate parent company is Stoter Holdings Inc. a company incorporated in Canada and whose registered office address is 6876 Paisley Road, Guelph, Ontario, N1H6J4, CA.