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REGISTERED NUMBER: 03389420 (England and Wales)

| MOSHE FOOD & DELICATESSEN LTD |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 29 AUGUST 2024 |

MOSHE FOOD & DELICATESSEN LTD (REGISTERED NUMBER: 03389420) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 AUGUST 2024

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| MOSHE FOOD & DELICATESSEN LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 29 AUGUST 2024

| DIRECTORS: | Mrs G Salzman

| Mr D Salzman

| SECRETARY: | Mrs G Salzman

| REGISTERED OFFICE: | First Floor

| 94 Stamford Hill

| London

| N16 6XS

| REGISTERED NUMBER: | 03389420 (England and Wales)

| ACCOUNTANTS: | Sugarwhite Meyer Accountants Ltd

| First Floor

| 94 Stamford Hill

| London

| N16 6XS

MOSHE FOOD & DELICATESSEN LTD (REGISTERED NUMBER: 03389420) |

BALANCE SHEET

29 AUGUST 2024

| 2024 | 2023 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 145,077 |  | 158,562 |  |

CURRENT ASSETS

Stocks | 6 | 360,000 |  | 350,000 |  |

Debtors | 7 | 377,674 |  | 368,123 |  |

Cash at bank | 264,648 |  | 209,797 |  |

1,002,322 |  | 927,920 |  |

CREDITORS

Amounts falling due within one year | 8 | 204,057 |  | 207,651 |  |

NET CURRENT ASSETS | 798,265 |  | 720,269 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 943,342 |  | 878,831 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (19,102 | ) | (23,765 | ) |

PROVISIONS FOR LIABILITIES | 10 | (25,849 | ) | (27,269 | ) |

NET ASSETS | 898,391 |  | 827,797 |  |

CAPITAL AND RESERVES

Called up share capital | 7 |  | 7 |  |

Share premium | 5,503 |  | 5,503 |  |

Retained earnings | 892,881 |  | 822,287 |  |

SHAREHOLDERS' FUNDS | 898,391 |  | 827,797 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MOSHE FOOD & DELICATESSEN LTD (REGISTERED NUMBER: 03389420) |

BALANCE SHEET - continued

29 AUGUST 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mr D Salzman - Director

MOSHE FOOD & DELICATESSEN LTD (REGISTERED NUMBER: 03389420) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 AUGUST 2024

1. | STATUTORY INFORMATION

| Moshe Food & Delicatessen Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 10% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 25% on 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.

| Taxation

| Taxation for the year comprises current and deferred tax. 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 tax

| 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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2023 - 12 ) .

MOSHE FOOD & DELICATESSEN LTD (REGISTERED NUMBER: 03389420) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 AUGUST 2024

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 30 August 2023 |

| and 29 August 2024 | 54,219 |  | 462,203 |  | 3,500 |  | 26,970 |  | 546,892 |  |

| DEPRECIATION

| At 30 August 2023 | 14,086 |  | 352,521 |  | 350 |  | 21,373 |  | 388,330 |  |

| Charge for year | 803 |  | 10,968 |  | 315 |  | 1,399 |  | 13,485 |  |

| At 29 August 2024 | 14,889 |  | 363,489 |  | 665 |  | 22,772 |  | 401,815 |  |

| NET BOOK VALUE

| At 29 August 2024 | 39,330 |  | 98,714 |  | 2,835 |  | 4,198 |  | 145,077 |  |

| At 29 August 2023 | 40,133 |  | 109,682 |  | 3,150 |  | 5,597 |  | 158,562 |  |

6. | STOCKS

2024 | 2023 |

£ | £ |

| Stocks | 360,000 |  | 350,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 163,728 |  | 149,831 |  |

| Other debtors | 213,946 |  | 218,292 |  |

377,674 |  | 368,123 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 103,230 |  | 107,476 |  |

| Taxation and social security | 78,332 |  | 67,655 |  |

| Other creditors | 12,495 |  | 22,520 |  |

204,057 |  | 207,651 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 19,102 |  | 23,765 |  |

10. | PROVISIONS FOR LIABILITIES

2024 | 2023 |

£ | £ |

| Deferred tax | 25,849 |  | 27,269 |  |

MOSHE FOOD & DELICATESSEN LTD (REGISTERED NUMBER: 03389420) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 AUGUST 2024

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 30 August 2023 | 27,269 |  |

| Credit to Profit and Loss Account during year | (1,420 | ) |

| Balance at 29 August 2024 | 25,849 |  |

| The provision for deferred tax is in respect of accelerated capital allowances.

11. | RELATED PARTY DISCLOSURES

| Other debtors include amounts aggregating £211,461 (2023: £211,461) due from a related company under common control.