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REGISTERED NUMBER: OC403362 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

FOR

HALF MAN HALF BURGER LLP

HALF MAN HALF BURGER LLP (REGISTERED NUMBER: OC403362)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 5 |

HALF MAN HALF BURGER LLP

GENERAL INFORMATION

FOR THE YEAR ENDED 30 MARCH 2025

| DESIGNATED MEMBERS: | R Myers

| M Woodhouse

| REGISTERED OFFICE: | 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

| REGISTERED NUMBER: | OC403362 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

HALF MAN HALF BURGER LLP (REGISTERED NUMBER: OC403362)

BALANCE SHEET

30 MARCH 2025

| 30.3.25 | 30.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2 |  | 2 |  |

CURRENT ASSETS

Debtors | 1,354 |  | - |  |

CREDITORS

Amounts falling due within one year | 5 | 1,356 |  | - |  |

NET CURRENT LIABILITIES | (2 | ) | - |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | - |  | 2 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | - |  | 2 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | - |  | 2 |  |

Amounts due from members | (1,354 | ) | - |  |

(1,354 | ) | 2 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 March 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

HALF MAN HALF BURGER LLP (REGISTERED NUMBER: OC403362)

BALANCE SHEET - continued

30 MARCH 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 December 2025 and were signed by:

M Woodhouse - Designated member

R Myers - Designated member

HALF MAN HALF BURGER LLP (REGISTERED NUMBER: OC403362)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

1. | STATUTORY INFORMATION

| Half Man Half Burger LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| The members have made an assessment about the partnerships ability to continue as a going concern and they do not consider there to be any material uncertainties.

| As a result the going concern basis of accounting has been adopted.

| Turnover

| Turnover represents the net licence fee receivable, excluding value added tax from Half Man Half Burger One Limited and Half Man Half Burger Three Limited for the use of the Half Man Half Burger brand and intellectual property.

| Goodwill

| Goodwill represents the consideration paid of £2, for the brand and intellectual property of Half Man Half Burger.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2024 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 31 March 2024

| and 30 March 2025 | 2 |  |

| NET BOOK VALUE

| At 30 March 2025 | 2 |  |

| At 30 March 2024 | 2 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.3.25 |  | 30.3.24

£ | £ |

| Trade creditors | 1,356 |  | - |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| The amounts shown in 'Loans and other debts due to member's' would rank after other unsecured creditors in the event of a winding up.

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

HALF MAN HALF BURGER LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement we have prepared for your approval the attached financial statements from the business accounting records and from information and explanations you have given to us.

The financial statements have been compiled using the going concern and historical cost basis. It is not intended to achieve full compliance with the provisions of UK Generally Accepted Accounting Principles.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to you, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial information and state those matters that we have agreed to state to you in this report in accordance with the guidance of ICAEW as detailed at icaew.com/compilation and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the person to whom this report is addressed for our work or for this report.

You have approved the financial statements for the period described above, and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation.

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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

9 December 2025