Kashrus Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10640162

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,347		8,589

			7,347		8,589
CURRENT ASSETS
Stocks	5	142,997		158,997
Debtors	6	71,985		119,082
Cash at bank and in hand		18,381		16,026

		233,363		294,105
Creditors: Amounts Falling Due Within One Year	7	(215,173 )		(260,909 )

NET CURRENT ASSETS (LIABILITIES)			18,190		33,196

TOTAL ASSETS LESS CURRENT LIABILITIES			25,537		41,785

Creditors: Amounts Falling Due After More Than One Year	8		(14,754 )		(28,562 )

NET ASSETS			10,783		13,223

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			10,782		13,222

SHAREHOLDERS' FUNDS			10,783		13,223

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Kashrus Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Avraham Heiss

Director

01/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kashrus Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10640162 . The registered office is 84 Gladesmore Road, London, N15 6TD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 1)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2024	18,600	1,883	4,184	24,667
Additions	-	1,075	533	1,608

As at 28 February 2025	18,600	2,958	4,717	26,275

Depreciation
As at 1 March 2024	12,715	1,207	2,156	16,078
Provided during the period	1,471	627	752	2,850

As at 28 February 2025	14,186	1,834	2,908	18,928

...CONTINUED

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Kashrus Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

Net Book Value
As at 28 February 2025	4,414	1,124	1,809	7,347

As at 1 March 2024	5,885	676	2,028	8,589

5. Stocks

	2025	2024
	£	£
Stock	142,997	158,997

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	53,552	90,551
Other debtors	18,433	28,531

	71,985	119,082

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	26,513	58,198
Corporation tax	1,410	1,410
VAT	6,799	2,150
Other creditors	180,451	199,151

	215,173	260,909

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	14,754	28,562

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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