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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 THEYEARENDED30/11/2025
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).