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REGISTERED NUMBER: SC681128 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

KILMARNOCK EATS LTD

| KILMARNOCK EATS LTD (REGISTERED NUMBER: SC681128) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| KILMARNOCK EATS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2026

| DIRECTOR: | Mr L R Anderson

| REGISTERED OFFICE: | Alloway House

| 6 Alloway Place

| Ayr

| KA7 2AA

| REGISTERED NUMBER: | SC681128 (Scotland)

| BANKERS: | Starling Bank

| 5th Floor

| London Fruit and Wool Exchange

| 1 Duval Square

| London

| E1 6PW

| KILMARNOCK EATS LTD (REGISTERED NUMBER: SC681128) |

ABRIDGED BALANCE SHEET

30 APRIL 2026

| 30.4.26 |  | 30.4.25

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank | 504 |  | 1,126 |  |

CREDITORS

Amounts falling due within one year | 9,142 |  | 8,781 |  |

NET CURRENT LIABILITIES | (8,638 | ) | (7,655 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (8,638 | ) | (7,655 | ) |

CAPITAL AND RESERVES

Called up share capital | 5 | 100 |  | 100 |  |

Retained earnings | (8,738 | ) | (7,755 | ) |

SHAREHOLDERS' FUNDS | (8,638 | ) | (7,655 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

Mr L R Anderson - Director

| KILMARNOCK EATS LTD (REGISTERED NUMBER: SC681128) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| Kilmarnock Eats 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The financial statements have been prepared on the going concern basis.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding VAT.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of one years.

| 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. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 5,000 |  |

| AMORTISATION

| At 1 May 2025

| and 30 April 2026 | 5,000 |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  |

| At 30 April 2025 | - |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.26 |  | 30.4.25

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |