REGISTERED NUMBER: NI033230 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Bravo Outdoor Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R W W Walker

M L Fairfowl

SECRETARY:

R W W Walker

REGISTERED OFFICE:

Summer Hill

4 Shilvodan Valley

Craigstown Road

Antrim

Co. Antrim

BT41 2DY

REGISTERED NUMBER:

NI033230 (Northern Ireland)

ACCOUNTANT:

R Savage & Company

Accountants & Taxation Consultants

Old Bank House

2 Crossgar Road

Saintfield

Ballynahinch

Co. Down

BT24 7BD

FIXED ASSETS

Tangible assets

4

30,669

739,820

CURRENT ASSETS

Debtors

5

442,742

279,550

Cash at bank

386,268

205,608

829,010

485,158

CREDITORS

Amounts falling due within one year

6

174,107

183,776

NET CURRENT ASSETS

654,903

301,382

TOTAL ASSETS LESS CURRENT LIABILITIES

685,572

1,041,202

CREDITORS

Amounts falling due after more than one year

7

13,419

486,321

NET ASSETS

672,153

554,881

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

572,153

454,881

SHAREHOLDERS' FUNDS

672,153

554,881

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 May 2026 and were signed on its behalf by:

R W W Walker - Director

1.	STATUTORY INFORMATION

Bravo Outdoor Limited is a private company, limited by shares , registered in Northern Ireland. 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

698,928

336,644

1,035,572

Disposals

(698,928

)

-

(698,928

)

At 31 December 2025

-

336,644

336,644

DEPRECIATION

At 1 January 2025

-

295,752

295,752

Charge for year

-

10,223

10,223

At 31 December 2025

-

305,975

305,975

NET BOOK VALUE

At 31 December 2025

-

30,669

30,669

At 31 December 2024

698,928

40,892

739,820

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

161,242

216,050

Amounts owed by participating interests

62,500

62,500

Other debtors

219,000

1,000

442,742

279,550

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

67,837

97,029

Taxation and social security

70,426

48,760

Other creditors

35,844

37,987

174,107

183,776

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

462,823

Other creditors

13,419

23,498

13,419

486,321

31.12.25

31.12.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

462,823

Other loans more 5yrs instal

13,419

23,498

13,419

486,321