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Registration number: 08155421

4 Seasons Outdoor U.K. Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

4 Seasons Outdoor U.K. Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

4 Seasons Outdoor U.K. Ltd

(Registration number: 08155421)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 22,352 | 36,235
Current assets |  |  |
Stocks |  | 714,601 | 531,419
Debtors | 5 | 409,804 | 565,735
Cash at bank and in hand |  | 149,793 | 220,984
|  | 1,274,198 | 1,318,138
Creditors: Amounts falling due within one year | 6 | (1,012,493) | (738,016)
Net current assets |  | 261,705 | 580,122
Total assets less current liabilities |  | 284,057 | 616,357
Creditors: Amounts falling due after more than one year | 6 | (1,874,871) | (1,877,872)
Net liabilities |  | (1,590,814) | (1,261,515)
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | (1,591,814) | (1,262,515)
Shareholders' deficit |  | (1,590,814) | (1,261,515)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 April 2026 and signed on its behalf by:

......................................... Mr C P Newman Director

4 Seasons Outdoor U.K. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3, Transcentral
Bennet Road
Reading
Berkshire
RG2 0QX

These financial statements were authorised for issue by the Board on 16 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis on the assumption of the continued support of Frits Junior B.V. who are a 50% shareholder in 4 Seasons Outdoor U.K. Ltd and holding company of 4 Seasons Outdoor B.V. who are the primary suppliers to the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

4 Seasons Outdoor U.K. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% per annum straight line basis
Office equipment | 20% per annum straight line basis
Motor vehicles | 20% per annum straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

4 Seasons Outdoor U.K. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 7).

4 | Tangible assets

| Fixtures, fittings and equipment £ | Motor vehicles £ | Total £
Cost
At 1 October 2024 | 73,096 | 32,900 | 105,996
Additions | 5,737 | - | 5,737
At 30 September 2025 | 78,833 | 32,900 | 111,733
Depreciation
At 1 October 2024 | 49,683 | 20,078 | 69,761
Charge for the year | 13,792 | 5,828 | 19,620
At 30 September 2025 | 63,475 | 25,906 | 89,381
Carrying amount
At 30 September 2025 | 15,358 | 6,994 | 22,352
At 30 September 2024 | 23,413 | 12,822 | 36,235

4 Seasons Outdoor U.K. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 252,888 | 485,474
Other debtors | 109,990 | 45,660
Prepayments | 46,926 | 34,601
| 409,804 | 565,735

6 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 965,963 | 623,405
Taxation and social security | 43,846 | 112,850
Accruals and deferred income | 500 | 500
Other creditors | 2,184 | 1,261
| 1,012,493 | 738,016

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 1,874,871 | 1,877,872

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 500 | 500 | 500 | 500
Ordinary B shares of £1 each | 500 | 500 | 500 | 500
| 1,000 | 1,000 | 1,000 | 1,000

4 Seasons Outdoor U.K. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £120,850 (2024 - £196,950).

9 | Related party transactions

Summary of transactions with other related parties

4 Seasons Outdoor B.V.
Frits Junior B.V.
Frits Junior B.V. is a 50% shareholder in 4 Seasons Outdoor U.K. Ltd and holding company of 4 Seasons Outdoor B.V., who are the primary suppliers to the company.
Mr F A Wolf is also a director of Frits Junior B.V. and has an interest in that company.
Frits Junior B.V. financed the operations of 4 Seasons Outdoor U.K. Ltd throughout the period.

Expenditure with and payables to related parties

2025 | Other related parties £
Purchase of goods | 2,775,508
Rendering of services | 26,602
Interest charged | 120,819
| 2,922,929
Amounts payable to related party | 776,120

2024 | Other related parties £
Purchase of goods | 3,376,743
Rendering of services | 15,678
Interest charged | 123,820
| 3,516,241
Amounts payable to related party | 559,943

4 Seasons Outdoor U.K. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Loans to related parties

2025 | Other related parties £
At start of period | 1,877,872
Repaid | (123,820)
Interest transactions | 120,819
At end of period | 1,874,871

2024 | Other related parties £
At start of period | 1,754,051
Interest transactions | 123,821
At end of period | 1,877,872