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Company Registration No. 07745660 (England and Wales)
O'shea & Kelly Trading Limited Unaudited accounts for the year ended 31 August 2025
O'shea & Kelly Trading Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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O'shea & Kelly Trading Limited Company Information for the year ended 31 August 2025
Directors
Sean Kelly Patrick O'Shea
Company Number
07745660 (England and Wales)
Registered Office
35 St Joseph's Avenue Whitefield Manchester M45 6NT United Kingdom
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O'shea & Kelly Trading Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
68,137 
63,192 
Current assets
Inventories
295,489 
199,297 
Debtors
6
30,428 
173,531 
Cash at bank and in hand
162,127 
67,730 
488,044 
440,558 
Creditors: amounts falling due within one year
7
(272,943)
(229,699)
Net current assets
215,101 
210,859 
Total assets less current liabilities
283,238 
274,051 
Creditors: amounts falling due after more than one year
8
(11,110)
(41,487)
Net assets
272,128 
232,564 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
272,127 
232,563 
Shareholders' funds
272,128 
232,564 
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by
Sean Kelly Director Company Registration No. 07745660
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O'shea & Kelly Trading Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
O'shea & Kelly Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 07745660. The registered office is 35 St Joseph's Avenue, Whitefield, Manchester, M45 6NT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is calculated evenly over 10 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2024
24,950 
At 31 August 2025
24,950 
Amortisation
At 1 September 2024
24,950 
At 31 August 2025
24,950 
Net book value
At 31 August 2025
- 
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O'shea & Kelly Trading Limited Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2024
243,794 
Additions
25,552 
At 31 August 2025
269,346 
Depreciation
At 1 September 2024
180,602 
Charge for the year
20,607 
At 31 August 2025
201,209 
Net book value
At 31 August 2025
68,137 
At 31 August 2024
63,192 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
30,428 
173,531 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
25,605 
25,605 
Obligations under finance leases and hire purchase contracts
- 
19,097 
Trade creditors
8,229 
80,358 
Taxes and social security
82,357 
85,926 
Other creditors
156,752 
15,876 
Loans from directors
- 
2,837 
272,943 
229,699 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
11,110 
41,487 
9
Average number of employees
During the year the average number of employees was 17 (2024: 13).
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