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REGISTERED NUMBER: SC740332 (Scotland)

| Edinburgh Restaurant Two (Edinburgh) Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| Edinburgh Restaurant Two (Edinburgh) Ltd (Registered number: SC740332) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Edinburgh Restaurant Two (Edinburgh) Ltd |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | L A Radford

| REGISTERED OFFICE: | 1 Montrose Terrace

| Edinburgh

| EH7 5DJ

| REGISTERED NUMBER: | SC740332 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | Monzo

| Broadwalk House

| 5 Appold Street

| London

| EC2A 2AG

| Edinburgh Restaurant Two (Edinburgh) Ltd (Registered number: SC740332) |

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 159,023 |  | 186,710 |  |

CURRENT ASSETS

Stocks | 24,852 |  | 34,184 |  |

Debtors | 5 | 13,808 |  | 9,000 |  |

Cash at bank and in hand | 15,048 |  | 77,808 |  |

53,708 |  | 120,992 |  |

CREDITORS

Amounts falling due within one year | 6 | 430,521 |  | 405,147 |  |

NET CURRENT LIABILITIES | (376,813 | ) | (284,155 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (217,790 | ) | (97,445 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | 128,728 |  | 160,832 |  |

NET LIABILITIES | (346,518 | ) | (258,277 | ) |

| Edinburgh Restaurant Two (Edinburgh) Ltd (Registered number: SC740332) |

Balance Sheet - continued

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (346,618 | ) | (258,377 | ) |

(346,518 | ) | (258,277 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 March 2026 and were signed by:

L A Radford - Director

| Edinburgh Restaurant Two (Edinburgh) Ltd (Registered number: SC740332) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Edinburgh Restaurant Two (Edinburgh) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover and recognition

| Turnover represents net sales of restaurant food and drink, excluding value added tax. Turnover is

| recognised at the point of sale.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 4% on cost

| Plant and machinery etc | - | 33% on cost, 25% on cost and 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial

| instruments. Basic financial instruments are initially recognised at transaction value and subsequently

| measured at their settlement value.

| All loans with related parties are all repayable on demand.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Edinburgh Restaurant Two (Edinburgh) Ltd (Registered number: SC740332) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is

| probable the company will be required to settle the obligations, and a reliable estimate can be made of

| the obligations. The amount recognised as a provision is the best estimate of the consideration required

| to settle the present obligation at the end of the reporting period, taking into account the risks and

| uncertainties surrounding the obligation.

| Going concern

| The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade in the foreseeable future. In order to do so the company will require the continued support from its directors and its related company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 16 ) .

| Edinburgh Restaurant Two (Edinburgh) Ltd (Registered number: SC740332) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 56,862 |  | 166,953 |  | 223,815 |  |

| Additions | 10,586 |  | 2,483 |  | 13,069 |  |

| At 31 July 2025 | 67,448 |  | 169,436 |  | 236,884 |  |

| DEPRECIATION

| At 1 August 2024 | 2,085 |  | 35,020 |  | 37,105 |  |

| Charge for year | 2,698 |  | 38,058 |  | 40,756 |  |

| At 31 July 2025 | 4,783 |  | 73,078 |  | 77,861 |  |

| NET BOOK VALUE

| At 31 July 2025 | 62,665 |  | 96,358 |  | 159,023 |  |

| At 31 July 2024 | 54,777 |  | 131,933 |  | 186,710 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,971 |  | 377 |  |

| Other debtors | 10,837 |  | 8,623 |  |

13,808 |  | 9,000 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 32,105 |  | 32,105 |  |

| Trade creditors | 70,588 |  | 97,878 |  |

| Taxation and social security | 17,023 |  | 17,694 |  |

| Other creditors | 310,805 |  | 257,470 |  |

430,521 |  | 405,147 |  |

| Edinburgh Restaurant Two (Edinburgh) Ltd (Registered number: SC740332) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 18,728 |  | 50,832 |  |

| Other creditors | 110,000 |  | 110,000 |  |

128,728 |  | 160,832 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 32,105 |  | 32,105 |  |

| Between one and five years | 18,728 |  | 50,832 |  |

50,833 |  | 82,937 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 19,800 |  | 19,800 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 31 July 2025 and the period ended 31 July 2024:

2025 | 2024 |

£ | £ |

| L A Radford

| Balance outstanding at start of year | 383 |  | - |  |

| Amounts advanced | 50 |  | 383 |  |

| Amounts repaid | (433 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 383 |  |

| Edinburgh Restaurant Two (Edinburgh) Ltd (Registered number: SC740332) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

| Director’s loans are unsecured and repayable on demand. Interest is charged on amounts owed to the company, while amounts owed by the company to directors are interest-free.

10. | RELATED PARTY DISCLOSURES

| Shareholders' loan accounts

| The shareholders, Abigail Radford, Joseph Radford and Benjamin Radford, are related parties by virtue of being close family members of the director, Lisa Radford.

| Abigail Radford had expenses totalling £329 (2024: £nil) paid by the company on her behalf. At 31 July 2025, the balance due to the company was £329 (2024: £nil).

| Joseph Radford had expenses totalling £1,227 (2024: £nil) paid by the company on his behalf. At 31 July 2025, the balance due from the company was £13,773 (2024: £15,000).

| Benjamin Radford had expenses totalling £3,343 (2024: £5,638) paid by the company on his behalf. At 31 July 2025, the balance due to the company was £8,982 (2024: £5,639).

| Transactions with related companies

| Expenses were paid by a related company, Edinburgh Restaurant (Edinburgh) Ltd, totalling £30,460 (2024: £159,576). The balance due to the related company at 31 July 2025 was £229,614 (2024: £199,154).