Manchester Street Food Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC790009

		31 August 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		71,723		-

			71,723		-
CURRENT ASSETS
Debtors	5	11,216		981
Cash at bank and in hand		19		-

		11,235		981
Creditors: Amounts Falling Due Within One Year	6	(53,317 )		(2,360 )

NET CURRENT ASSETS (LIABILITIES)			(42,082 )		(1,379 )

TOTAL ASSETS LESS CURRENT LIABILITIES			29,641		(1,379 )

Creditors: Amounts Falling Due After More Than One Year	7		(101,545 )		(36,478 )

NET LIABILITIES			(71,904 )		(37,857 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(72,004 )		(37,957 )

SHAREHOLDERS' FUNDS			(71,904)		(37,857)

Page 1

Page 2

Manchester 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 Benjamin Macmillan

Director

31/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Manchester Street Food Ltd is a private company, limited by shares, incorporated in England & Wales, registered number SC790009 . The registered office is Hudson House, 8 Albany Street, Edinburgh, 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. 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:

Fixtures & Fittings

5% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 September 2024	-
Additions	72,885

As at 31 August 2025	72,885

Depreciation
As at 1 September 2024	-
Provided during the period	1,162

As at 31 August 2025	1,162

Net Book Value
As at 31 August 2025	71,723

As at 1 September 2024	-

5. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Other debtors	11,216	981

6. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Trade creditors	51,817	860
Other creditors	1,500	1,500

	53,317	2,360

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Manchester Street Food Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

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

	31 August 2025	31 August 2024
	£	£
Amounts owed to group undertakings	101,545	-
Amounts owed to participating interests	-	36,478

	101,545	36,478

8. Share Capital

	31 August 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	100	100

9. Going Concern

The directors have prepared the financial statements on a going concern basis. In assessing the company’s ability to continue as a going concern, the directors have considered all available information about the future, including the company’s current financial position, expected future performance, and the potential impact of risks and uncertainties.