REGISTERED NUMBER: SC263825 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Indian Street Foods Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr M Mohammed

Mrs S Mohammed

REGISTERED OFFICE:

24 Westminster Terrace

Glasgow

G3 7RU

REGISTERED NUMBER:

SC263825 (Scotland)

ACCOUNTANTS:

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2026 set out on pages four to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

3rd November 2026

FIXED ASSETS

Investments

4

76

76

CURRENT ASSETS

Debtors

5

47,066

10,209

Cash at bank

65,353

92,634

112,419

102,843

CREDITORS

Amounts falling due within one year

6

23,456

21,018

NET CURRENT ASSETS

88,963

81,825

TOTAL ASSETS LESS CURRENT LIABILITIES

89,039

81,901

CREDITORS

Amounts falling due after more than one year

7

-

1,188

NET ASSETS

89,039

80,713

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

88,939

80,613

SHAREHOLDERS' FUNDS

89,039

80,713

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 3rd November 2026 and were signed on its behalf by:

Mr M Mohammed - Director

1.	STATUTORY INFORMATION

Indian Street Foods Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1st April 2025

and 31st March 2026

76

Net book value

At 31st March 2026

76

At 31st March 2025

76

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

28,150

2,000

VAT

550

-

Deferred tax asset

2,772

4,049

Prepayments

15,594

4,160

47,066

10,209

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

713

3,800

Trade creditors

10,227

7,055

Tax

2,253

-

Accrued expenses

10,263

10,163

23,456

21,018

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

-

1,188

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

713

3,800

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,188

9.	ULTIMATE CONTROLLING PARTY