Edinburgh Street Food Ltd

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

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)

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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.

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)

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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

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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.

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