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Company Registration No. 10774871 (England and Wales)
Ari Kosher Limited Unaudited accounts for the year ended 31 December 2024
Ari Kosher Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Ari Kosher Limited Company Information for the year ended 31 December 2024
Director
Michal Kuperman
Company Number
10774871 (England and Wales)
Registered Office
7 Bell Yard London WC2A 2JR England
- 3 -
Ari Kosher Limited Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
88,249
135,522
Current assets
Inventories
251,322
406,947
Debtors
5
227,627
272,954
Cash at bank and in hand
543,718
359,184
1,022,667
1,039,085
Creditors: amounts falling due within one year
6
(265,011)
(487,346)
Net current assets
757,656
551,739
Total assets less current liabilities
845,905
687,261
Creditors: amounts falling due after more than one year
7
-
(3,264)
Net assets
845,905
683,997
Capital and reserves
Called up share capital
1,517
1,517
Capital contribution reserve
(25,988)
(25,988)
Profit and loss account
870,376
708,468
Shareholders' funds
845,905
683,997
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 November 2025 and were signed on its behalf by
Michal Kuperman Director Company Registration No. 10774871
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Ari Kosher Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Ari Kosher Limited is a private company, limited by shares, registered in England and Wales, registration number 10774871. The registered office is 7 Bell Yard, London, WC2A 2JR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
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.
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
- 5 -
Ari Kosher Limited Notes to the Accounts for the year ended 31 December 2024
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2024
-
160,962
160,962
Additions
584
60,880
61,464
Disposals
-
(69,679)
(69,679)
At 31 December 2024
584
152,163
152,747
Depreciation
At 1 January 2024
-
25,440
25,440
Charge for the year
45
39,013
39,058
At 31 December 2024
45
64,453
64,498
Net book value
At 31 December 2024
539
87,710
88,249
At 31 December 2023
-
135,522
135,522
5
Debtors
2024
2023
£
£
Amounts falling due within one year
Trade debtors
214,438
245,849
Accrued income and prepayments
13,189
-
Other debtors
-
25,215
227,627
271,064
Amounts falling due after more than one year
Other debtors
-
1,890
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
234,101
456,929
Taxes and social security
19,629
61,762
Other creditors
-
(31,345)
Accruals
11,281
-
265,011
487,346
- 6 -
Ari Kosher Limited Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
-
3,264
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 7 -