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REGISTERED NUMBER: 15025922 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| YORKSHIRE OUTDOOR ADVENTURES LTD |

YORKSHIRE OUTDOOR ADVENTURES LTD (REGISTERED NUMBER: 15025922) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 8 |

| YORKSHIRE OUTDOOR ADVENTURES LTD |

Company Information

for the Year Ended 28 February 2026

| Directors: | B J Ducker

| N M Ferguson

| Secretary: | B J Ducker

| Registered office: | 43 Coniscliffe Road

| Darlington

| County Durham

| DL3 7EH

| Registered number: | 15025922 (England and Wales)

| Accountants: | Mitchell Gordon LLP

| 43 Coniscliffe Road

| Darlington

| Co. Durham

| DL3 7EH

YORKSHIRE OUTDOOR ADVENTURES LTD (REGISTERED NUMBER: 15025922) |

Abridged Balance Sheet

28 February 2026

| 28/2/26 | 28/2/25 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 2,836 |  | 3,545 |  |

Tangible assets | 5 | 90,780 |  | 56,010 |  |

93,616 |  | 59,555 |  |

Current assets

Stocks | 175 |  | - |  |

Debtors | 17,037 |  | 14,407 |  |

Cash at bank and in hand | 36,437 |  | 61,990 |  |

53,649 |  | 76,397 |  |

Creditors

Amounts falling due within one year | 172,315 |  | 104,452 |  |

Net current liabilities | (118,666 | ) | (28,055 | ) |

Total assets less current liabilities | (25,050 | ) | 31,500 |  |

Creditors

Amounts falling due after more than one year | (6,848 | ) | (23,457 | ) |

Provisions for liabilities | (10,706 | ) | (7,688 | ) |

Net (liabilities)/assets | (42,604 | ) | 355 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | (42,704 | ) | 255 |  |

Shareholders' funds | (42,604 | ) | 355 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

YORKSHIRE OUTDOOR ADVENTURES LTD (REGISTERED NUMBER: 15025922) |

Abridged Balance Sheet - continued

28 February 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 July 2026 and were signed on its behalf by:

B J Ducker - Director

YORKSHIRE OUTDOOR ADVENTURES LTD (REGISTERED NUMBER: 15025922) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Yorkshire Outdoor Adventures Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The company traded for a shorter period in the prior year. Therefore the comparative amounts in the financial statements (including related notes) are not entirely comparable.

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.

| The financial statements have been prepared on the going concern basis of accounting. At the balance sheet date the company's liabilities exceeded its assets by £42,604. The directors have confirmed that they will continue to support the company continuing in trade.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold | - | 20% on cost

| Plant and machinery | - | 20% on cost and 10% on cost

| Motor vehicles | - | 10% on cost

| Computer equipment | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

YORKSHIRE OUTDOOR ADVENTURES LTD (REGISTERED NUMBER: 15025922) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 2 (2025 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 3,545 |  |

| AMORTISATION

| Amortisation for year | 709 |  |

| At 28 February 2026 | 709 |  |

| NET BOOK VALUE

| At 28 February 2026 | 2,836 |  |

| At 28 February 2025 | 3,545 |  |

YORKSHIRE OUTDOOR ADVENTURES LTD (REGISTERED NUMBER: 15025922) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 March 2025 | 59,153 |  |

| Additions | 46,906 |  |

| Disposals | (1,916 | ) |

| At 28 February 2026 | 104,143 |  |

| DEPRECIATION

| At 1 March 2025 | 3,143 |  |

| Charge for year | 10,826 |  |

| Eliminated on disposal | (606 | ) |

| At 28 February 2026 | 13,363 |  |

| NET BOOK VALUE

| At 28 February 2026 | 90,780 |  |

| At 28 February 2025 | 56,010 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 5,600 |  |

| DEPRECIATION

| At 1 March 2025 | 86 |  |

| Charge for year | 1,120 |  |

| At 28 February 2026 | 1,206 |  |

| NET BOOK VALUE

| At 28 February 2026 | 4,394 |  |

| At 28 February 2025 | 5,514 |  |

6. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 28/2/26 |  | 28/2/25 |

£ | £ |

| Net obligations repayable:

| Within one year | 1,687 |  | 1,800 |  |

| Between one and five years | 494 |  | 2,200 |  |

2,181 |  | 4,000 |  |

YORKSHIRE OUTDOOR ADVENTURES LTD (REGISTERED NUMBER: 15025922) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

6. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

| 28/2/26 |  | 28/2/25

£ | £ |

| Within one year | 84,000 |  | 72,000 |  |

| Between one and five years | 84,000 |  | - |  |

168,000 |  | 72,000 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 28/2/26 |  | 28/2/25

£ | £ |

| Hire purchase contracts | 2,181 |  | 4,000 |  |

| The hire purchase contracts are secured on the assets to which they relate.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

| 28/2/26 |  | 28/2/25

£ | £ |

| N M Ferguson

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | - |  | 4,769 |  |

| Amounts repaid | - |  | (4,769 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| B J Ducker

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 1,725 |  | - |  |

| Amounts repaid | (1,725 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Loans are interest free and are repayable on demand.

Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Yorkshire Outdoor Adventures Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yorkshire Outdoor Adventures Ltd for the year ended 28 February 2026 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Yorkshire Outdoor Adventures Ltd, as a body, in accordance with the terms of our engagement letter dated 12 August 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Yorkshire Outdoor Adventures Ltd and state those matters that we have agreed to state to the Board of Directors of Yorkshire Outdoor Adventures Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Yorkshire Outdoor Adventures Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Yorkshire Outdoor Adventures Ltd. You consider that Yorkshire Outdoor Adventures Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Yorkshire Outdoor Adventures Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

28 July 2026