Registration number: 08155421

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