What is the main business of Manhattan?

The main business activity of Manhattan focuses on restaurants and other eating places.

When was the company founded?

The company was registered in the Polish National Court Register (KRS) on March 23, 2018.

Where is the headquarters located?

The headquarters is located at: Osiedle Księcia Władysława PU-5, 44-240 Żory.

What is the share capital?

The share capital of the company is PLN 5,000 (approx. $1,351).

What period do the latest financial data cover?

The latest available financial statement covers the period from January 1, 2024 to December 31, 2024.

What revenue was generated?

The company reported a revenue of $24,450 in 2024, which is a decrease of 15.0% compared to 2023.

No, the company recorded a net loss of $4,638 in 2024.

What is the main operating cost?

The largest operating cost category falls under materials and energy. This category amounted to $15,073 in 2024, representing 52% of all operating expenses.

Manhattansp. z o.o.

Restaurants and other eating places

KRS: NIP: REGON:

Overview

Status

Suspended

Registry date

2018-03-23

Share capital

5,000.00 PLN

Registered address

Osiedle Księcia Władysława PU-5, 44-240 Żory, Poland

Electronic delivery address

AE:PL-89884-74633-SSBRI-15

Financials

Revenue history (in k)

Financial insight

The statement flags a going concern risk.

Filing timeliness

4 of 6 financial statements were filed late (the longest delay 391 days for 2020).

202506/07/2026
202415/07/2025
202316/07/2024
202227/12/2023
202110/11/2022
202010/11/2022

Filed on timeDelayFiling deadline

Data and insights are generated automatically from financial statements – they may contain errors and are neither a credit assessment nor business advice.

Statistics

How the company ranks by revenue within its industry, city, voivodeship and across Poland in 2025.

Industry · Restaurants and other eating places6,234 / 7,268

Top 86%

Division · Food and beverage service activities6,620 / 7,793

Top 85%

Sector · Accommodation and food service activities6,620 / 7,793

Top 85%

City · Żory412 / 483

Top 85%

Voivodeship · Śląskie27,626 / 33,281

Top 83%

Country · Poland245,203 / 297,932

Top 82%

Results vs industry

Revenue

This companyUSD 23.66kMedianUSD 244.96kAverageUSD 833.63k

Net profit

This companyUSD 1.35kMedianUSD 3.86kAverageUSD 58.72k

Operating costs

This companyUSD 22.29kMedianUSD 236.96kAverageUSD 745.52k

Assets

This companyUSD 12.60kMedianUSD 93.98kAverageUSD 536.23k

Industry

Authorized Representatives

Ireneusz Bogusław Spleśniałyage 58 – President of the Management Board

Kinga Weronika Spleśniałyage 41 – Vice President of the Management Board

Manner of representation

Each member of the management board is authorised to represent the company independently.

Ownership

Owner	Shares	Share value	Stake
Ireneusz Bogusław Spleśniałyage 58	75	$1,012.97	75%
Kinga Weronika Spleśniałyage 41	25	$337.66	25%

Ireneusz Bogusław Spleśniały and Kinga Weronika Spleśniały hold a combined 100% – the ownership structure indicates family control.

Beneficial owners

Person	Rights

Bank accounts

Was a VAT taxpayer from 2007-12-01 to 2026-06-25.

Reason for removal: Art. 96 ust. 9a pkt 1 (business activity suspended for at least 6 consecutive months)

Debt

No entries in the National Debtors Register (KRZ).

Public aid

26 public aid cases recorded, with a total value of $18,631.

Grant date	Purpose	Gross amount	Granting body
Nov 18, 2025	Aid for microenterprises in the form of public interventions concerning electricity, gas or heat supplies	$461$461	Tauron Sprzedaż Gze sp. z o.o.
Mar 17, 2025	De minimis aid (in accordance with Commission Regulation 2023/2831)	$111$111	Marszałek Województwa Śląskiego
Mar 15, 2024	De minimis aid (in accordance with Commission Regulation No 1407/2013 or earlier)	$93$93	Marszałek Województwa Śląskiego

Competitors

Name	Revenue	Website
Mundo Katowicesp. z o.o.	$849,979.74	mundo-katowice.pl
Mikołowska Ristorante Italianosp. z o.o.	$798,117.45	mikolowska.com
Kapadokya Chill Grillsp. z o.o.	$709,019.86	alaturka.pl
LILI Caffesp. z o.o.	$659,489.17	lilicaffe.pl
Upojenisp. z o.o.	$550,414.25	upojeni.pl
Koralowasp. z o.o.	$525,292.55	koralowa.pl
Daito Sushisp. z o.o.	$347,902.70	daito.pl
Brama Smakusp. z o.o.	$113,775.61	bramasmaku.pl
Gallo Nerosp. z o.o.	$49,038.32	gallonero.pl
YNO Rowsp. z o.o.	$394.14	kliwent.eu