REGISTERED NUMBER: 11886456 (England and Wales)

OUTDOOR OWLS LTD

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms H Mark

C M Briscoe

REGISTERED OFFICE:

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

REGISTERED NUMBER:

11886456 (England and Wales)

ACCOUNTANTS:

Cottrill Mason Ltd

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

FIXED ASSETS

Tangible assets

4

100,385

67,682

CURRENT ASSETS

Stocks

9,286

9,286

Debtors

5

38,562

30,802

Cash at bank

223,563

240,891

271,411

280,979

CREDITORS

Amounts falling due within one year

6

323,658

314,468

NET CURRENT LIABILITIES

(52,247

)

(33,489

)

TOTAL ASSETS LESS CURRENT LIABILITIES

48,138

34,193

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

48,038

34,093

48,138

34,193

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 October 2025 and were signed on its behalf by:

Ms H Mark - Director

1.	STATUTORY INFORMATION

Outdoor Owls Ltd 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 etc

-

50% on cost and 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2024 - 42 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

-

87,192

87,192

Additions

3,449

51,605

55,054

Disposals

-

(555

)

(555

)

At 31 March 2025

3,449

138,242

141,691

DEPRECIATION

At 1 April 2024

-

19,510

19,510

Charge for year

-

22,351

22,351

Eliminated on disposal

-

(555

)

(555

)

At 31 March 2025

-

41,306

41,306

NET BOOK VALUE

At 31 March 2025

3,449

96,936

100,385

At 31 March 2024

-

67,682

67,682

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

38,562

30,802

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

11,942

12,007

Trade creditors

100,970

111,658

Taxation and social security

83,116

94,974

Other creditors

127,630

95,829

323,658

314,468

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms H Mark.