Acorah Software Products - Accounts Production 16.5.460 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC670053 Mr Andrew Marshall Mr Benjamin Macmillan Mr Gareth O'Donnell MFMAC Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC670053 2024-08-31 SC670053 2025-08-31 SC670053 2024-09-01 2025-08-31 SC670053 frs-core:CurrentFinancialInstruments 2025-08-31 SC670053 frs-core:Non-currentFinancialInstruments 2025-08-31 SC670053 frs-core:ComputerEquipment 2025-08-31 SC670053 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC670053 frs-core:ComputerEquipment 2024-08-31 SC670053 frs-core:FurnitureFittings 2025-08-31 SC670053 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC670053 frs-core:FurnitureFittings 2024-08-31 SC670053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 SC670053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 SC670053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 SC670053 frs-core:MotorVehicles 2025-08-31 SC670053 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC670053 frs-core:MotorVehicles 2024-08-31 SC670053 frs-core:ShareCapital 2025-08-31 SC670053 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC670053 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC670053 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC670053 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC670053 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC670053 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC670053 frs-bus:Director1 2024-09-01 2025-08-31 SC670053 frs-bus:Director2 2024-09-01 2025-08-31 SC670053 frs-bus:Director2 2024-08-31 SC670053 frs-bus:Director2 2025-08-31 SC670053 frs-bus:Director3 2024-09-01 2025-08-31 SC670053 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC670053 frs-countries:Scotland 2024-09-01 2025-08-31 SC670053 2023-08-31 SC670053 2024-08-31 SC670053 2023-09-01 2024-08-31 SC670053 frs-core:CurrentFinancialInstruments 2024-08-31 SC670053 frs-core:Non-currentFinancialInstruments 2024-08-31 SC670053 frs-core:WithinOneYear 2024-08-31 SC670053 frs-core:ShareCapital 2024-08-31 SC670053 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC670053
Edinburgh Street Food Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Cloud 10 Accounting
Edinburgh Street Food Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Edinburgh Street Food Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC670053

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,665,972 |  | 1,747,298
|  |  | 1,665,972 |  | 1,747,298
CURRENT ASSETS
Stocks | 5 | 30,996 |  | 46,999 |
Debtors | 6 | 349,903 |  | 288,441 |
Cash at bank and in hand |  | 214,277 |  | 20,757 |
|  | 595,176 |  | 356,197 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,097,656 ) |  | (1,452,441 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (502,480 ) |  | (1,096,244 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,163,492 |  | 651,054
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,280,172 ) |  | (1,202,637 )
NET LIABILITIES |  |  | (116,680 ) |  | (551,583 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | (116,682 ) |  | (551,585 )
SHAREHOLDERS' FUNDS |  |  | (116,680) |  | (551,583)

Page 1
Page 2
Edinburgh Street Food Ltd
Balance Sheet (continued)
As At 31 August 2025
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.
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 Andrew Marshall Director | Mr Benjamin Macmillan Director
07/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Edinburgh Street Food Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Edinburgh Street Food Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC670053 . The registered office is Hudson House, 8 Albany Street, Edinburgh, Lothian, EH1 3QB.
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. Going Concern Disclosure
The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these
financial statements. The directors note that the business has net liabilities of £116,680 (2024: 551,583). The Company is
supported through loans from the Parent Company. The directors have received assurances that the loan
facilities will continue to be available for at least 12 months from the date of signing these financial
statements and the Parent Company will continue to support the Company. After making enquiries, the
directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these
financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial
statements.
2.3. Turnover
Turnover is derived from a combination of fixed and variable income from vendors. Fixed income is received
as a base commission fee, with additional variable income received based on the sales volume of each
individual vendor. Both fixed and variable income is shown net of VAT and other sales related taxes. The fair
value of consideration takes into account trade discounts, settlement discounts and volume rebates.
2.4. 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:

Leasehold | 5% Straight Line
Motor Vehicles | 5% Straight Line
Fixtures & Fittings | 10% Straight Line
Computer Equipment | 33% Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
2.6. 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.
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: 114 (2024: 128)
114 128
Page 3
Page 4
Edinburgh Street Food Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 1,560,521 | 18,955 | 326,627 | 10,830 | 1,916,933
Additions | 29,073 | - | 8,091 | - | 37,164
Disposals | (2,280 ) | - | - | - | (2,280 )
As at 31 August 2025 | 1,587,314 | 18,955 | 334,718 | 10,830 | 1,951,817
Depreciation
As at 1 September 2024 | 117,428 | 1,106 | 46,274 | 4,827 | 169,635
Provided during the period | 78,783 | 947 | 32,991 | 3,574 | 116,295
Disposals | (85 ) | - | - | - | (85 )
As at 31 August 2025 | 196,126 | 2,053 | 79,265 | 8,401 | 285,845
Net Book Value
As at 31 August 2025 | 1,391,188 | 16,902 | 255,453 | 2,429 | 1,665,972
As at 1 September 2024 | 1,443,093 | 17,849 | 280,353 | 6,003 | 1,747,298

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 30,996 |  | 46,999

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 15,822
Other debtors | 270,799 |  | 257,037
| 270,799 |  | 272,859
Due after more than one year
Amounts owed by group undertakings | 79,104 |  | 15,582
| 349,903 |  | 288,441

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 80,464
Trade creditors | 393,326 |  | 673,396
Other loans | 160,325 |  | 139,893
Other creditors | 246,416 |  | 250,379
Taxation and social security | 297,589 |  | 308,309
| 1,097,656 |  | 1,452,441

Page 4
Page 5
Edinburgh Street Food Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 987,543 |  | 934,137
Other creditors | 292,629 |  | 268,500
| 1,280,172 |  | 1,202,637

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 80,464

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Benjamin Macmillan | 7,862 | - | 7,862 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 5