Kaifeng Kosher Ltd

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

Registered number: 10509704

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,598		3,463

			2,598		3,463
CURRENT ASSETS
Stocks	5	39,500		36,500
Debtors		12,853		-
Cash at bank and in hand		17,030		41,256

		69,383		77,756
Creditors: Amounts Falling Due Within One Year	6	(157,968 )		(67,463 )

NET CURRENT ASSETS (LIABILITIES)			(88,585 )		10,293

TOTAL ASSETS LESS CURRENT LIABILITIES			(85,987 )		13,756

Creditors: Amounts Falling Due After More Than One Year	7		(20,338 )		(10,612 )

NET (LIABILITIES)/ASSETS			(106,325 )		3,144

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(106,326 )		3,143

SHAREHOLDERS' FUNDS			(106,325)		3,144

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Kaifeng Kosher Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 her 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

Miss Kum Cheong

Director

18/09/2025

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

1. General Information

Kaifeng Kosher Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10509704 . The registered office is 51-53 Church Road, London, NW4 4DU.

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.

These financial statements for the year ended 31 December 2023 are the company’s first financial statements that comply with FRS 102 Section 1A. The company’s date of transition to FRS 102 Section 1A is 1 January 2022. It's last financial statements prepared in accordance with the entity’s previous financial reporting framework of FRS105 were for the year-ended 31 December 2022.

The transition to FRS 102 section 1A has resulted in a number of changes to the company’s accounting policies compared to those used when applying the previous financial reporting framework.

2.2. Turnover

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

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:

Plant & Machinery

25%

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.

2.5. Going Concern

The directors have considered the working capital position of the company and future working capital requirements, including any impact from the ongoing conflict in Ukraine and the current high interest rates in the UK and are satisfied that the company will be able to meet its liabilities as they fall due for a period of not less than one year from date of approval of these financial statements.

2.6. Tips and Service Charges (Tronc)

The company operates a formal tronc scheme for the distribution of tips and service charges collected from customers. An independent troncmaster manages the allocation and distribution, ensuring fairness and compliance with the Employment (Allocation of Tips) Act 2023. Allocation is determined by a pre-defined, transparent policy communicated to all staff. Tips and service charges are distributed to employees on a weekly basis. Income tax is deducted via PAYE. Payments made through the scheme, being genuinely independent of the employer, are exempt from both employer and employee National Insurance Contributions.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2023: 12)

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Kaifeng Kosher Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2024	8,913

As at 31 December 2024	8,913

Depreciation
As at 1 January 2024	5,450
Provided during the period	865

As at 31 December 2024	6,315

Net Book Value
As at 31 December 2024	2,598

As at 1 January 2024	3,463

5. Stocks

	2024	2023
	£	£
Stock	39,500	36,500

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	60,679	-
Bank loans and overdrafts	22,669	24,821
Other creditors	36,942	2,569
Taxation and social security	37,678	40,073

	157,968	67,463

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

	2024	2023
	£	£
Bank loans	20,338	10,612

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

9. Going Concern

The Financial Statements have been prepared on a going concern basis. The company has Net Liabilities of £106,325. The director has restructured the business and is confident that in the future the results will improve, strengthening the company's Balance Sheet. The director has also provided assurances that she will continue supporting the company.

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