Company registration number: 08962354
Unaudited financial statements
for the year ended 31 March 2024
for
Kosher Foods Limited
Pages for filing with the Registrar
Company registration number: 08962354
Kosher Foods Limited
Balance sheet
as at 31 March 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 904,998 1,170,796
904,998 1,170,796
Current assets
Stocks 65,500 61,250
Debtors 703,955 590,232
Cash at bank and in hand 719,449 667,225
1,488,904 1,318,707
Creditors: amounts falling due within one
year
(1,076,160) (727,680)
Net current assets 412,744 591,027
Total assets less current liabilities 1,317,742 1,761,823
Creditors: Amounts falling due after more
than one year
(21,699) (49,777)
Provisions for liabilities (214,000) (280,000)
NET ASSETS 1,082,043 1,432,046
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,081,943 1,431,946
TOTAL EQUITY 1,082,043 1,432,046
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08962354
Kosher Foods Limited
Balance sheet - continued
as at 31 March 2024
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 25 March 2025 and signed on its behalf by:
Mr Y Hotter, Director
25 March 2025
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Kosher Foods Limited
Notes to the financial statements
for the year ended 31 March 2024
1 Company information
Kosher Foods Limited is a private company registered in England and Wales. Its registered number is 08962354. The company is limited by shares. Its registered office is 5-7 Croxdale Road, Borehamwood, WD6 4QD.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer and office equipment - 25% 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.
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Kosher Foods Limited
Notes to the financial statements - continued
for the year ended 31 March 2024
2 Accounting policies - continued
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 65 (2023 - 63).
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Kosher Foods Limited
Notes to the financial statements - continued
for the year ended 31 March 2024
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 April 2023 2,101,891
Additions 899,975
Disposals (1,428,735)
At 31 March 2024 1,573,131
Depreciation
At 1 April 2023 931,095
Charge for year 345,272
Eliminated on disposal (608,234)
At 31 March 2024 668,133
Net book value
At 31 March 2024 904,998
At 31 March 2023 1,170,796
5 Related party transactions
Other creditors include amounts of £402,291 (2023: £37,059) owed to the directors of the company. Other debtors includes amounts of £12,500 (2023: £0) owed by Harcourt House Oxford Limited a company under common control. The amounts are interest free and repayable on demand.


6 Operating lease commitments
Minimum lease payments under non-cancellable operating leases fall due as follows:



Within one year £68,250 (2023: £61,500)

Between two and five years £238,500 (2023: £201,000)
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