PURE OUTDOOR LTD

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 07674945

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		18,076		26,335

			18,076		26,335
CURRENT ASSETS
Debtors	6	7,809		14,839
Cash at bank and in hand		38,444		34,679

		46,253		49,518
Creditors: Amounts Falling Due Within One Year	7	(41,474 )		(45,787 )

NET CURRENT ASSETS (LIABILITIES)			4,779		3,731

TOTAL ASSETS LESS CURRENT LIABILITIES			22,855		30,066

Creditors: Amounts Falling Due After More Than One Year	8		(14,196 )		(18,678 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(249 )		(975 )

NET ASSETS			8,410		10,413

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			8,310		10,313

SHAREHOLDERS' FUNDS			8,410		10,413

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PURE OUTDOOR LTD

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 G Wilson

Director

19 June 2026

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2024	100	3,967	4,067
Profit for the year and total comprehensive income	-	10,346	10,346

Dividends paid	-	(4,000)	(4,000)

As at 31 March 2025 and 1 April 2025	100	10,313	10,413


Profit for the year and total comprehensive income	-	7,997	7,997

Dividends paid	-	(10,000)	(10,000)

As at 31 March 2026	100	8,310	8,410

1. General Information

PURE OUTDOOR LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07674945 . The registered office is The Adventure Hub, Hope Valley Garden Centre, Hope Road, Bamford, S33 0AL.

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:

Leasehold	10% on cost
Plant & Machinery	50% on cost, 33% on cost and 10% on cost
Motor Vehicles	15% on cost

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. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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PURE OUTDOOR LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 4)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	16,000

As at 31 March 2026	16,000

Amortisation
As at 1 April 2025	16,000

As at 31 March 2026	16,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2025	12,690	65,876	15,915	94,481
Disposals	-	(5,487 )	-	(5,487 )

As at 31 March 2026	12,690	60,389	15,915	88,994

Depreciation
As at 1 April 2025	5,755	46,476	15,915	68,146
Provided during the period	1,269	6,989	-	8,258
Disposals	-	(5,486 )	-	(5,486 )

As at 31 March 2026	7,024	47,979	15,915	70,918

Net Book Value
As at 31 March 2026	5,666	12,410	-	18,076

As at 1 April 2025	6,935	19,400	-	26,335

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PURE OUTDOOR LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,735	14,339
Other debtors	-	500
Directors' loan accounts	74	-

	7,809	14,839

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,123	3,900
Bank loans and overdrafts	4,483	4,483
Other taxes and social security	3,927	3,236
VAT	4,066	3,564
Other creditors	8,362	12,082
Accruals and deferred income	19,513	18,447
Directors' loan accounts	-	75

	41,474	45,787

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

	2026	2025
	£	£
Bank loans	14,196	18,678

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Guy Wilson	-	74	-	-	74

The above loan is unsecured, interest free and repayable on demand.

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