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REGISTERED NUMBER: 15023721 (England and Wales)

O'Brien T Limited

Unaudited Financial Statements for the Year Ended 31 July 2025

| O'Brien T Limited (Registered number: 15023721) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| O'Brien T Limited |

Company Information

for the Year Ended 31 July 2025

| Directors: | T O'Brien

| J O'Brien

| Registered office: | 3 Barncroft Place

| Liverpool

| Lancashire

| L23 2TX

| Registered number: | 15023721 (England and Wales)

| Accountants: | Leach Briely

| Craven House

| 32 Lee Lane

| Horwich

| Bolton

| Greater Manchester

| BL6 7BY

| O'Brien T Limited (Registered number: 15023721) |

Statement of Financial Position

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 5,550 |  | - |  |

Tangible assets | 5 | 20,885 |  | - |  |

26,435 |  | - |  |

Current assets

Stocks | 65,000 |  | - |  |

Debtors | 6 | 81,934 |  | 305 |  |

Cash at bank and in hand | 40,247 |  | 8,627 |  |

187,181 |  | 8,932 |  |

Creditors

Amounts falling due within one year | 7 | 98,058 |  | 12,294 |  |

Net current assets/(liabilities) | 89,123 |  | (3,362 | ) |

Total assets less current liabilities | 115,558 |  | (3,362 | ) |

Creditors

Amounts falling due after more than one year | 8 | (91,530 | ) | - |  |

Provisions for liabilities | 9 | (5,535 | ) | - |  |

Net assets/(liabilities) | 18,493 |  | (3,362 | ) |

| O'Brien T Limited (Registered number: 15023721) |

Statement of Financial Position - continued

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Capital and reserves

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 18,393 |  | (3,462 | ) |

Shareholders' funds | 18,493 |  | (3,362 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2026 and were signed on its behalf by:

T O'Brien - Director

| O'Brien T Limited (Registered number: 15023721) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | Statutory information

| O'Brien T Limited 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.

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 the fair value of the consideration receivable in respect of sales made during the year excluding discounts and value added tax.

| 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.

| Franchise fee are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 25% on reducing balance

| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

| Stocks

| Stocks are valued at estimated cost.

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

| 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.

3. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

| O'Brien T Limited (Registered number: 15023721) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | Intangible fixed assets

| Franchise

| fee

£ |

| Cost

| Additions | 6,000 |  |

| At 31 July 2025 | 6,000 |  |

| Amortisation

| Amortisation for year | 450 |  |

| At 31 July 2025 | 450 |  |

| Net book value

| At 31 July 2025 | 5,550 |  |

5. | Tangible fixed assets

| Motor

| vehicles

£ |

| Cost

| Additions | 25,705 |  |

| At 31 July 2025 | 25,705 |  |

| Depreciation

| Charge for year | 4,820 |  |

| At 31 July 2025 | 4,820 |  |

| Net book value

| At 31 July 2025 | 20,885 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 62,691 |  | - |  |

| Other debtors | 19,243 |  | 305 |  |

81,934 |  | 305 |  |

| O'Brien T Limited (Registered number: 15023721) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 12,000 |  | - |  |

| Trade creditors | 19,417 |  | 180 |  |

| Taxation and social security | 24,007 |  | - |  |

| Other creditors | 42,634 |  | 12,114 |  |

98,058 |  | 12,294 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 7,172 |  | - |  |

| Other creditors | 84,358 |  | - |  |

91,530 |  | - |  |

9. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 5,535 |  | - |  |

| Deferred |

| tax |

£ |

| Charge to Statement of Income and Retained Earnings during year | 5,535 |  |

| Balance at 31 July 2025 | 5,535 |  |

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |