The Outdoor Living Scotland Ltd

The Outdoor Living Scotland Ltd
Contents Page
For the Period 01 October 2024 to 31 December 2025

Company Information	1
Statement of Financial Position	2

The Outdoor Living Scotland Ltd
Company Information
For the Period 01 October 2024 to 31 December 2025

Directors	Mateusz Krolczyk Artur Krolczyk Szymon Krolczyk
Registered Number	SC710296
Registered Office	162 St. Clair Street Kirkcaldy KY1 2BZ
Accountants	J & K Accounts Ltd Honeysuckle Cottage Carnbo Kinross KY13 0NX

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Registered Number: SC710296 The Outdoor Living Scotland Ltd
Statement of Financial Position
As at 31 December 2025

	2025		2024
	£	£	£	£
Fixed assets		36,190		34,072
Current assets	39,415		61,594
Creditors: amount falling due within one year	(30,335)		(52,625)
Net current assets		9,080		8,969
Total assets less current liabilities		45,270		43,041
Creditors: amount falling due after more than one year		0		(16,500)
Provisions for liabilities		(29,243)		0
Net assets		16,027		26,541


Capital and reserves		16,027		26,541

NOTES TO THE ACCOUNTS

General Information

The Outdoor Living Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC710296, registration address 162 St. Clair Street, Kirkcaldy, KY1 2BZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the period was 4 (2024 : 4).

For the period ended 31 December 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 period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 09 June 2026 and were signed on its behalf by:

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Mateusz Krolczyk
Director

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Artur Krolczyk
Director

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Szymon Krolczyk
Director

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Registered Number: SC710296
Scotland
THE OUTDOOR LIVING SCOTLAND LTD

Unaudited Financial Statements

Period of accounts Start date: 01 October 2024 End date: 31 December 2025