REGISTERED NUMBER: 11061566 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Duke Street Food & Drink Market Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Alexander William Bennett

Dr Simon Ellenbogen

Mrs Sarah Jane Ellenbogen

Mr Simon Jason Marco

Mr Joshua Howard Marco

Mr Matthew John Farrell

Mr John Ennis

REGISTERED OFFICE:

79 Seel Street

Liverpool

Merseyside

L1 4BB

REGISTERED NUMBER:

11061566 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

334,092

414,665

CURRENT ASSETS

Stocks

17,494

19,172

Debtors

5

75,635

58,266

Cash at bank and in hand

52,953

59,936

146,082

137,374

CREDITORS

Amounts falling due within one year

6

243,913

266,580

NET CURRENT LIABILITIES

(97,831

)

(129,206

)

TOTAL ASSETS LESS CURRENT LIABILITIES

236,261

285,459

CREDITORS

Amounts falling due after more than one year

7

(29,966

)

(36,812

)

PROVISIONS FOR LIABILITIES

(65,376

)

(82,933

)

NET ASSETS

140,919

165,714

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

140,819

165,614

140,919

165,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

Mr Matthew John Farrell - Director

Mr Joshua Howard Marco - Director

1.	STATUTORY INFORMATION

Duke Street Food & Drink Market Limited is a private company, limited by shares , registered in England and Wales. 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2024 - 58 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 December 2024

945,271

150,871

50,297

1,146,439

Additions

-

725

2,224

2,949

At 30 November 2025

945,271

151,596

52,521

1,149,388

DEPRECIATION

At 1 December 2024

612,235

98,127

21,412

731,774

Charge for year

66,607

10,693

6,222

83,522

At 30 November 2025

678,842

108,820

27,634

815,296

NET BOOK VALUE

At 30 November 2025

266,429

42,776

24,887

334,092

At 30 November 2024

333,036

52,744

28,885

414,665

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

66,335

49,362

Other debtors

9,300

8,904

75,635

58,266

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

6,708

6,708

Trade creditors

11,010

42,432

Taxation and social security

168,703

165,539

Other creditors

57,492

51,901

243,913

266,580

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

29,966

36,812