06756475 false food and household goods wholesale 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/2024-11-30 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-11-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-11-30 http://www.companieshouse.gov.uk/cd:Director1 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2024-11-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-11-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-11-30 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2025-11-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-11-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-11-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-11-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-11-30 http://www.companieshouse.gov.uk/2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/2024-11-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/2025-11-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06756475
Global Kosher Limited
ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
Prepared By:
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

Global Kosher Limited

ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
DIRECTORS
M Feldman
SECRETARY
R Feldman
REGISTERED OFFICE
Unit 1, Butterfield Business Park
The Quad
Great Marlings
Luton
LU2 8DL
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06756475
BANKERS
Lloyds
ACCOUNTANTS
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

Global Kosher Limited

ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Global Kosher Limited

BALANCE SHEET AT 30/11/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 985,664 |  |  |  | 909,667
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 1,551,221 |  |  |  | 1,521,319 |  |
Debtors |  | 4 |  | 1,426,969 |  |  |  | 1,168,705 |  |
Cash at bank and in hand |  |  |  | 743,339 |  |  |  | 600,512 |  |
|  |  |  | 3,721,529 |  |  |  | 3,290,536 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 2,905,152 |  |  |  | 2,665,903 |  |
NET CURRENT ASSETS |  |  |  |  |  | 816,377 |  |  |  | 624,633
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 1,802,041 |  |  |  | 1,534,300
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 50,917 |  |  |  | 113,956
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 172,836 |  |  |  | 172,836
NET ASSETS |  |  |  |  |  | 1,578,288 |  |  |  | 1,247,508
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 1,578,188 |  |  |  | 1,247,408
SHAREHOLDERS' FUNDS |  |  |  |  |  | 1,578,288 |  |  |  | 1,247,508
For the year ending 30/11/2025 the company was entitled to exemption 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 directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 18/02/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
M Feldman |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Global Kosher Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 10%
Commercial Vehicles |  | reducing balance 20%
Equipment |  | reducing balance 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

1f. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Global Kosher Limited

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Plant and |  | Commercial |  |  |  |
|  | Machinery |  | Vehicles |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/12/2024 |  | 1,440,310 |  | 198,970 |  | 169,686 |  | 1,808,966
Additions |  | 78,006 |  | 129,581 |  | 2,818 |  | 210,405
At 30/11/2025 |  | 1,518,316 |  | 328,551 |  | 172,504 |  | 2,019,371
Depreciation |  |  |  |  |  |  |  |
At 01/12/2024 |  | 622,256 |  | 153,463 |  | 123,580 |  | 899,299
For the year |  | 89,606 |  | 35,017 |  | 9,785 |  | 134,408
At 30/11/2025 |  | 711,862 |  | 188,480 |  | 133,365 |  | 1,033,707
Net Book Amounts |  |  |  |  |  |  |  |
At 30/11/2025 |  | 806,454 |  | 140,071 |  | 39,139 |  | 985,664
At 30/11/2024 |  | 818,054 |  | 45,507 |  | 46,106 |  | 909,667

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 1,551,221 |  | 1,521,319
|  |  |  | 1,551,221 |  | 1,521,319

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 1,323,423 |  | 1,069,823
VAT |  |  |  | 18,663 |  | 13,419
Other debtors |  |  |  | 84,883 |  | 84,938
Prepayments |  |  |  | - |  | 525
|  |  |  | 1,426,969 |  | 1,168,705

Global Kosher Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 111,936 |  | 130,518
PAYE control |  |  |  | 5,724 |  | 3,824
Trade creditors |  |  |  | 944,301 |  | 491,181
Other creditors |  |  |  | 1,840,791 |  | 2,040,380
Accruals |  |  |  | 2,400 |  | -
|  |  |  | 2,905,152 |  | 2,665,903

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans (unsecured) >1yr |  |  |  | - |  | 16,039
Bank loans (secured) >1yr |  |  |  | 50,917 |  | 97,917
|  |  |  | 50,917 |  | 113,956

7. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 21 |  | 16

8. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 172,836 |  | 172,836
|  |  |  | 172,836 |  | 172,836

Global Kosher Limited

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100

10. CONTROLLING PARTY
The company is controlled by M Feldman, the director, by virtue of the fact that, together with his wife, he owns 100% of the company's issued and called up voting share capital.

11. RELATED PARTY TRANSACTIONS
During the year, the director advanced certain loans to the company. At the year end, the balance owed to the director totalled £171,256 (2024: £156,504). The loan is interest free and repayable on demand.
During the year, dividends of £38,000 (2024: £37,000) were paid to the director and his wife, totalling £76,000 (2024: £74,000).