School Outdoor Learning Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07932340

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,294		19,312

			22,294		19,312
CURRENT ASSETS
Debtors	5	155,323		126,836
Cash at bank and in hand		49,179		129,466

		204,502		256,302
Creditors: Amounts Falling Due Within One Year	6	(159,717 )		(240,525 )

NET CURRENT ASSETS (LIABILITIES)			44,785		15,777

TOTAL ASSETS LESS CURRENT LIABILITIES			67,079		35,089

Creditors: Amounts Falling Due After More Than One Year	7		(2,500 )		(12,500 )

NET ASSETS			64,579		22,589

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			64,577		22,587

SHAREHOLDERS' FUNDS			64,579		22,589

Page 1

Page 2

School Outdoor Learning Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A k Carley

Director

30 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

School Outdoor Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07932340 . The registered office is The Charmwood Centre Southampton Road, Bartley, Southampton, Hampshire, SO40 2NA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% RBM
Motor Vehicles	25% RBM
Computer Equipment	50% SLM & 25% RBM

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

Page 3

Page 4

School Outdoor Learning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 29 February 2024	-	27,508	2,922	30,430
Additions	6,127	-	2,250	8,377

As at 28 February 2025	6,127	27,508	5,172	38,807

Depreciation
As at 29 February 2024	-	10,073	1,045	11,118
Provided during the period	157	4,359	879	5,395

As at 28 February 2025	157	14,432	1,924	16,513

Net Book Value
As at 28 February 2025	5,970	13,076	3,248	22,294

As at 29 February 2024	-	17,435	1,877	19,312

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	118,127	74,916
Other debtors	27,561	27,561
Directors' loan accounts	-	14,724
Amounts owed by group undertakings	9,635	9,635

	155,323	126,836

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	55,081	41,305
Bank loans and overdrafts	10,000	10,000
Corporation tax	(5,878 )	(3,320 )
VAT	93,976	189,028
Accruals and deferred income	3,749	2,998
Directors' loan accounts	2,789	514

	159,717	240,525

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,500	12,500

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 4