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Registered number: 01284567
Oselli Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Michael Paul Accountants Limited
Oselli Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Oselli Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Oselli Limited for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Oselli Limited which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Oselli Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Oselli Limited and state those matters that we have agreed to state to the directors of Oselli Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oselli Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Oselli Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Oselli Limited . You consider that Oselli Limited 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 accounts of Oselli Limited . 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 financial statements.

05/05/2026

Michael Paul Accountants Limited
A member of the Association of Chartered Certified Accountants
Studio 2, Lamport Manor
Old Road, Lamport
Northampton
Northamptonshire
NN6 9HF
Page 1
Page 2
Oselli Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01284567

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,018,353 |  | 584,816
|  |  | 1,018,353 |  | 584,816
CURRENT ASSETS
Stocks | 5 | 1,064,719 |  | 1,006,413 |
Debtors | 6 | 256,178 |  | 208,382 |
Cash at bank and in hand |  | 23,482 |  | 69,516 |
|  | 1,344,379 |  | 1,284,311 |
Creditors: Amounts Falling Due Within One Year | 7 | (595,679 ) |  | (560,232 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 748,700 |  | 724,079
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,767,053 |  | 1,308,895
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (68,067 ) |  | (99,001 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (155,296 ) |  | -
NET ASSETS |  |  | 1,543,690 |  | 1,209,894
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,094,727 |  | 1,094,727
Share premium account |  |  | 27,273 |  | 27,273
Revaluation reserve | 10 |  | 444,263 |  | 154,850
Profit and Loss Account |  |  | (22,573 ) |  | (66,956 )
SHAREHOLDERS' FUNDS |  |  | 1,543,690 |  | 1,209,894

Page 2
Page 3
Oselli Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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 David Eales Director
05/05/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Oselli Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Oselli Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01284567 . The registered office is D2-3 Greenway Business Park Winslow Road, Great Horwood, Milton Keynes, Buckinghamshire, MK17 0NY.
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:

Freehold | Nil
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance

2.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
Oselli Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 550,000 | 509,554 | 16,345 | 1,075,899
Additions | - | 6,322 | - | 6,322
Revaluation | 437,500 | - | - | 437,500
As at 31 December 2025 | 987,500 | 515,876 | 16,345 | 1,519,721
Depreciation
As at 1 January 2025 | - | 474,908 | 16,175 | 491,083
Provided during the period | - | 10,242 | 43 | 10,285
As at 31 December 2025 | - | 485,150 | 16,218 | 501,368
Net Book Value
As at 31 December 2025 | 987,500 | 30,726 | 127 | 1,018,353
As at 1 January 2025 | 550,000 | 34,646 | 170 | 584,816

Page 5
Page 6
Oselli Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Cost or valuation as at 31 December 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
At cost | 395,150 | 515,876 | 16,345 | 927,371
At valuation | 592,350 | - | - | 592,350
| 987,500 | 515,876 | 16,345 | 1,519,721

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,064,719 |  | 1,006,413

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (134,979 ) |  | (179,975 )
Amounts owed by group undertakings | 368,657 |  | 368,657
Other debtors | 22,500 |  | 19,700
| 256,178 |  | 208,382

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 309,299 |  | 284,676
Bank loans and overdrafts | 30,278 |  | 43,590
Other creditors | 229,175 |  | 208,708
Taxation and social security | 26,927 |  | 23,258
| 595,679 |  | 560,232

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 68,067 |  | 99,001

Page 6
Page 7
Oselli Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,094,727 |  | 1,094,727

10. Reserves

| Share Premium | Revaluation reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2025 | 27,273 | 154,850 | (66,956 )
Profit for year | - | - | 44,383
Surplus on revaluation | - | 289,413 | -
Other comprehensive income for the year | - | 289,413 | -
Total comprehensive income for the year | - | 289,413 | 44,383
As at 31 December 2025 | 27,273 | 444,263 | (22,573 )

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