IRIS Accounts Production v26.1.0.640 08452727 Board of Directors 1.1.25 31.12.25 31.12.25 15.4.26 false true false false true false Auditors Opinion Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08452727 2024-12-31 08452727 2025-12-31 08452727 2025-01-01 2025-12-31 08452727 2023-12-31 08452727 2024-01-01 2024-12-31 08452727 2024-12-31 08452727 ns15:EnglandWales 2025-01-01 2025-12-31 08452727 ns14:PoundSterling 2025-01-01 2025-12-31 08452727 ns10:Director1 2025-01-01 2025-12-31 08452727 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08452727 ns10:SmallEntities 2025-01-01 2025-12-31 08452727 ns10:Audited 2025-01-01 2025-12-31 08452727 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 08452727 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08452727 ns10:FullAccounts 2025-01-01 2025-12-31 08452727 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 08452727 ns10:Director3 2025-01-01 2025-12-31 08452727 ns10:RegisteredOffice 2025-01-01 2025-12-31 08452727 ns5:CurrentFinancialInstruments 2025-12-31 08452727 ns5:CurrentFinancialInstruments 2024-12-31 08452727 ns5:ShareCapital 2025-12-31 08452727 ns5:ShareCapital 2024-12-31 08452727 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 08452727 ns5:PlantMachinery 2025-01-01 2025-12-31 08452727 ns5:PlantMachinery 2024-12-31 08452727 ns5:PlantMachinery 2025-12-31 08452727 ns5:PlantMachinery 2024-12-31 08452727 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 08452727 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 08452727 ns5:WithinOneYear 2025-12-31 08452727 ns5:WithinOneYear 2024-12-31 08452727 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 08452727 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KESHET INTERNATIONAL UK LIMITED

KESHET INTERNATIONAL UK LIMITED (REGISTERED NUMBER: 08452727) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| KESHET INTERNATIONAL UK LIMITED |

COMPANY INFORMATION

For The Year Ended 31 December 2025

| DIRECTORS: | S Alboher

| K Shahar Saydon

| REGISTERED OFFICE: | 71-75 Shelton Street

| London

| WC2H 9JQ

| REGISTERED NUMBER: | 08452727 (England and Wales)

| AUDITORS: | Band Audit Ltd

| 111 Charterhouse Street

| London

| EC1M 6AW

KESHET INTERNATIONAL UK LIMITED (REGISTERED NUMBER: 08452727) |

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,957 |  | 1,030 |  |

CURRENT ASSETS

Debtors | 5 | 1,421,437 |  | 3,263,150 |  |

Cash at bank | 3,027,820 |  | 578,806 |  |

4,449,257 |  | 3,841,956 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,375,606 |  | 851,036 |  |

NET CURRENT ASSETS | 3,073,651 |  | 2,990,920 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,075,608 |  | 2,991,950 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 3,075,607 |  | 2,991,949 |  |

SHAREHOLDERS' FUNDS | 3,075,608 |  | 2,991,950 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

S Alboher - Director

KESHET INTERNATIONAL UK LIMITED (REGISTERED NUMBER: 08452727) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Keshet International Uk Limited 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. | 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 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.

| Revenue from licence rights is recognised when the significant risks and rewards of ownership of the rights have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| 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.

| Plant and machinery etc | - | straight line over 3 years and 25% on reducing balance

KESHET INTERNATIONAL UK LIMITED (REGISTERED NUMBER: 08452727) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities!;, are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

KESHET INTERNATIONAL UK LIMITED (REGISTERED NUMBER: 08452727) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 5,674 |  |

| Additions | 2,176 |  |

| At 31 December 2025 | 7,850 |  |

| DEPRECIATION

| At 1 January 2025 | 4,644 |  |

| Charge for year | 1,249 |  |

| At 31 December 2025 | 5,893 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,957 |  |

| At 31 December 2024 | 1,030 |  |

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

2025 | 2024 |

| as restated |

£ | £ |

| Trade debtors | 543,637 |  | 804,112 |  |

| Amounts owed by group undertakings | 194,056 |  | 2,363,089 |  |

| Other debtors | 683,744 |  | 95,949 |  |

1,421,437 |  | 3,263,150 |  |

KESHET INTERNATIONAL UK LIMITED (REGISTERED NUMBER: 08452727) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

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

2025 | 2024 |

| as restated |

£ | £ |

| Trade creditors | 7,922 |  | 11,787 |  |

| Amounts owed to group undertakings | 1,061,830 |  | 623,147 |  |

| Taxation and social security | 60,546 |  | 44,926 |  |

| Other creditors | 245,308 |  | 171,176 |  |

1,375,606 |  | 851,036 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| as restated |

£ | £ |

| Within one year | - |  | 22,641 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: |  | as restated |

£ | £ |

| 1 | Ordinary shares | £1 | 1 |  | 1 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Gary Woodhall (Senior Statutory Auditor)

| for and on behalf of Band Audit Ltd

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is Keshet Broadcasting International Limited, a company registered in Israel, by virtue of owning 100% of the issued share capital. The ultimate parent company is Keshet Broadcasting Limited, a company registered in Israel. The ultimate controlling party is Mr D Werthaim by virtue of his effective majority shareholding in Keshet Broadcasting Limited.