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Registered number: 09951785
Outdoor Play Devon Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09951785
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 858,407 789,760
858,407 789,760
CURRENT ASSETS
Stocks 5 89,246 74,292
Debtors 6 141,024 157,371
Cash at bank and in hand 157,734 51,550
388,004 283,213
Creditors: Amounts Falling Due Within One Year 7 (606,942 ) (433,098 )
NET CURRENT ASSETS (LIABILITIES) (218,938 ) (149,885 )
TOTAL ASSETS LESS CURRENT LIABILITIES 639,469 639,875
Creditors: Amounts Falling Due After More Than One Year 8 (218,535 ) (230,093 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (127,064 ) (114,593 )
NET ASSETS 293,870 295,189
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 293,770 295,089
SHAREHOLDERS' FUNDS 293,870 295,189
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
C Burley
Director
15 July 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Outdoor Play Devon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09951785 . The registered office is Unit 2b Crosspark, Dainton Elms Cross, Marldon Road, Ipplepen, Newton Abbot, TQ12 5TY.
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. 
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:
Freehold None
Leasehold 15% Reducing balance
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 25% Straight line
Freehold property is not depreciated, on the basis of immateriality due to the director's policy of annual
upkeep and refurbishment of the company's properties, resulting in high residual values and long useful
economic lives
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.



Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2025: 10)
17 10
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4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 February 2025 336,006 638,700 974,706
Additions 20,831 185,910 206,741
Disposals - (37,995 ) (37,995 )
As at 31 January 2026 356,837 786,615 1,143,452
Depreciation
As at 1 February 2025 4,619 180,327 184,946
Provided during the period 2,068 126,258 128,326
Disposals - (28,227 ) (28,227 )
As at 31 January 2026 6,687 278,358 285,045
Net Book Value
As at 31 January 2026 350,150 508,257 858,407
As at 1 February 2025 331,387 458,373 789,760
5. Stocks
2026 2025
£ £
Stock 89,246 74,292
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 57,039 46,968
Other debtors 83,985 110,403
141,024 157,371
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Page 6
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 92,328 68,069
Trade creditors 187,825 94,646
Bank loans and overdrafts 4,167 10,000
Other creditors 164,967 202,855
Taxation and social security 157,655 57,528
606,942 433,098
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 218,535 225,926
Bank loans - 4,167
218,535 230,093
9. Secured Creditors
Of the creditors the following amounts are secured.
Hire purchase liabilities are secured against the assets to which the agreements relate.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 310,863 293,995
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 92,328 68,069
Later than one year and not later than five years 218,535 225,926
310,863 293,995
310,863 293,995
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 2,261 9,042
Later than one year and not later than five years - 2,261
2,261 11,303
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr Christopher Burley 8,836 14,365 8,836 - 14,365
The above loan is unsecured and repayable on demand and interest is charged on overdrawn balances at HMRC prescribed rates
14. Related Party Transactions
A loan subsisted between the company and the director's wife A Burley, who is also a 15% shareholder in the company as follows:
Amount loaned to related party in the year £13,472
Balance owed by the related party at the balance sheet date £13,472
The loan is unsecured and repayable on demand and interest is charged on the overdrawn balance at HMRC prescribed rates
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