OUTDOOR ACTION LIMITED iXBRL

Company Registration Number: 03774678

OUTDOOR ACTION LIMITED

Director's Report and Unaudited Financial Statements

for the financial year ended 30 April 2025

OUTDOOR ACTION LIMITED

DIRECTOR AND OTHER INFORMATION


Director	Matthew Hindle


Company Registration Number	03774678


Registered Office and Business Address	26 King Street
	Blackburn
	Lancashire
	BB2 2DH
	United Kingdom


Accountants	HWR Accountants LTD
	414 Blackpool Rd, Ashton-on-Ribble
	Preston
	Lancashire
	PR2 2DX
	GB

OUTDOOR ACTION LIMITED

DIRECTOR'S REPORT

for the financial year ended 30 April 2025

The director presents their report and the unaudited financial statements for the financial year ended 30 April 2025.

Director

The director who served during the financial year is as follows:

Matthew Hindle

There were no changes in shareholdings between 30 April 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is 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. They is 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.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Matthew Hindle

Director

20 November 2025

OUTDOOR ACTION LIMITED

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of OUTDOOR ACTION LIMITED

for the financial year ended 30 April 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 30 April 2025 as set out on pages to which comprise the Profit and Loss Account, 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 to us.

This report is made solely to the director of OUTDOOR ACTION LIMITED, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 30 April 2025 your duty to ensure that OUTDOOR ACTION LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of OUTDOOR ACTION LIMITED. You consider that OUTDOOR ACTION LIMITED is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of OUTDOOR ACTION LIMITED. For this reason, we have not verified the adequacy, 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 financial statements.

__________________________________

HWR ACCOUNTANTS LTD

414 Blackpool Rd, Ashton-on-Ribble

Preston

Lancashire

PR2 2DX

20 November 2025

OUTDOOR ACTION LIMITED

PROFIT AND LOSS ACCOUNT

for the financial year ended 30 April 2025

	2025	2024
Notes	£	£

Turnover	3,537,411	3,563,534

Cost of sales	(2,650,811)	(2,635,381)
	─────────	─────────
Gross profit	886,600	928,153

Administrative expenses	(841,550)	(756,430)
	─────────	─────────
Operating profit	45,050	171,723

Interest payable and similar expenses	(606)	(1,055)
	─────────	─────────
Profit before taxation	44,444	170,668

Tax on profit	(10,451)	(41,582)
	─────────	─────────
Profit for the financial year	33,993	129,086
	─────────	─────────
Total comprehensive income	33,993	129,086
	═════════	═════════

OUTDOOR ACTION LIMITED

Company Registration Number: 03774678

BALANCE SHEET

as at 30 April 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

220,854

229,949

─────────

Current Assets

Stocks

1,916,463

1,912,224

Debtors

32,352

126,111

Cash and cash equivalents

84,315

43,147

─────────

2,033,130

2,081,482

─────────

Creditors: amounts falling due within one year

(576,487)

(626,927)

─────────

Net Current Assets

1,456,643

1,454,555

─────────

Total Assets less Current Liabilities

1,677,497

1,684,504

═════════

Capital and Reserves

Called up share capital

5,001

5,001

Retained earnings

1,672,496

1,679,503

─────────

Equity attributable to owners of the company

1,677,497

1,684,504

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 20 November 2025



________________________________
Matthew Hindle
Director

OUTDOOR ACTION LIMITED

STATEMENT OF CHANGES IN EQUITY

as at 30 April 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 May 2023	5,001	1,591,417	1,596,418
	─────────	─────────	─────────
Profit for the financial year	-	129,086	129,086
	─────────	─────────	─────────
Payment of dividends	-	(41,000)	(41,000)
	─────────	─────────	─────────
At 30 April 2024	5,001	1,679,503	1,684,504
	─────────	─────────	─────────
Profit for the financial year	-	33,993	33,993
	─────────	─────────	─────────
Payment of dividends	-	(41,000)	(41,000)
	─────────	─────────	─────────
At 30 April 2025	5,001	1,672,496	1,677,497
	═════════	═════════	═════════

OUTDOOR ACTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

General Information

OUTDOOR ACTION LIMITED is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 03774678. The registered office of the company is 26 King Street, Blackburn, Lancashire, BB2 2DH, United Kingdom which is also the principal place of business of the company. The retail of outdoor clothing and equipment. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 April 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Goodwill

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 0 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold

20% Straight line

Long leasehold property

10% Written down value

Plant and machinery

10% Written down value

Motor vehicles

25% written down value

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 0, (2024 - 0).


4.	Intangible assets

		Goodwill	Total
		£	£
	Cost
	At 1 May 2024	200,000	200,000
		─────────	─────────

	At 30 April 2025	200,000	200,000
		─────────	─────────
	Amortisation

	At 30 April 2025	200,000	200,000
		─────────	─────────
	Net book value
	At 30 April 2025	-	-
		═════════	═════════


5.	Tangible assets
		Land and	Long	Plant and	Motor	Total
		buildings	leasehold	machinery	vehicles
		freehold	property
		£	£	£	£	£
	Cost
	At 1 May 2024	239,689	17,633	159,888	11,450	428,660
	Additions	-	-	1,623	-	1,623
		─────────	─────────	─────────	─────────	─────────
	At 30 April 2025	239,689	17,633	161,511	11,450	430,283
		─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 May 2024	67,116	15,378	104,927	11,290	198,711
	Charge for the financial year	4,794	226	5,658	40	10,718
		─────────	─────────	─────────	─────────	─────────
	At 30 April 2025	71,910	15,604	110,585	11,330	209,429
		─────────	─────────	─────────	─────────	─────────
	Net book value
	At 30 April 2025	167,779	2,029	50,926	120	220,854
		═════════	═════════	═════════	═════════	═════════
	At 30 April 2024	172,573	2,255	54,961	160	229,949
		═════════	═════════	═════════	═════════	═════════


6.	Stocks	2025	2024
		£	£

	Finished goods and goods for resale	1,916,463	1,912,224
		═════════	═════════

	The replacement cost of stock did not differ significantly from the figures shown.


7.	Debtors	2025	2024
		£	£

	Trade debtors	362	349
	Prepayments and accrued income	31,990	125,762
		─────────	─────────
		32,352	126,111
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank overdrafts	-	11,277
	Bank loan	12,820	23,516
	Trade creditors	230,447	240,966
	Bills of exchange payable	1,305	433
	Taxation (Note 9)	31,296	70,833
	Director's current account	68,751	52,487
	Other creditors	206,102	205,590
	Accruals	25,766	21,825
		─────────	─────────
		576,487	626,927
		═════════	═════════


9.	Taxation	2025	2024
		£	£

	Creditors:
	VAT	16,680	25,906
	Corporation tax	10,451	41,582
	PAYE / NI	4,165	3,345
		─────────	─────────
		31,296	70,833
		═════════	═════════

10.

Capital commitments

The company had no material capital commitments at the financial year-ended 30 April 2025.

11.

Director's advances, credits and guarantees

No advances were made in this financial year.

12.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

OUTDOOR ACTION LIMITED

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 30 April 2025

	2025		2024
	£		£

Sales

3,537,411

3,563,534

─────────

Cost of sales

Opening stock

1,912,224

1,945,470

Purchases

2,284,386

2,249,607

Direct costs

370,664

352,528

─────────

4,567,274

4,547,605

Closing stock

(1,916,463)

(1,912,224)

─────────

2,650,811

2,635,381

─────────

Gross profit

886,600

928,153

─────────

Gross profit Percentage

25.1%

26.0%

─────────

Administrative expenses

Wages and salaries

338,285

328,395

Director's remuneration

10,324

8,798

Social security costs

22,179

20,289

Pension costs

96,000

96,000

Rent payable

51,000

57,068

Rates

12,731

11,286

Insurance

20,442

11,991

Light and heat

38,059

34,098

Repairs and maintenance

30,767

28,911

Printing, postage and stationery

2,730

2,079

Advertising

44,026

48,624

Telephone Broadband

854

1,060

Computer costs

1,693

2,314

Internet expenses

143,726

79,357

Motor expenses

3,753

3,426

Entertaining

298

Accountancy Fees

4,800

4,550

Bank charges

4,783

4,753

General expenses

2,048

1,213

Subscriptions

834

1,013

Depreciation of tangible assets

10,718

11,205

Charitable donations

1,500

─────────

841,550

756,430

─────────

Finance

Bank interest paid	606	1,055
	─────────	─────────

Net profit	44,444	170,668
	═════════	═════════