Kosher Spot Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13527115

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		52,000		78,000
Tangible Assets	5		53,424		68,158

			105,424		146,158
CURRENT ASSETS
Stocks	6	238,720		195,600
Debtors	7	27,152		49,255
Cash at bank and in hand		27,740		35,007

		293,612		279,862
Creditors: Amounts Falling Due Within One Year	8	(321,770 )		(314,468 )

NET CURRENT ASSETS (LIABILITIES)			(28,158 )		(34,606 )

TOTAL ASSETS LESS CURRENT LIABILITIES			77,266		111,552

Creditors: Amounts Falling Due After More Than One Year	9		(21,935 )		(24,877 )

NET ASSETS			55,331		86,675

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			55,231		86,575

SHAREHOLDERS' FUNDS			55,331		86,675

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Kosher Spot Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Baruch Beker

Director

21/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kosher Spot Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13527115 . The registered office is Js & Co Accountants, 26 Theydon Road, London, E5 9NA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	25% reducing balance

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Kosher Spot Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	130,000

As at 31 July 2025	130,000

Amortisation
As at 1 August 2024	52,000
Provided during the period	26,000

As at 31 July 2025	78,000

Net Book Value
As at 31 July 2025	52,000

As at 1 August 2024	78,000

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	34,167	80,815	6,679	121,661

As at 31 July 2025	34,167	80,815	6,679	121,661

Depreciation
As at 1 August 2024	14,948	34,694	3,861	53,503
Provided during the period	4,805	9,224	705	14,734

As at 31 July 2025	19,753	43,918	4,566	68,237

Net Book Value
As at 31 July 2025	14,414	36,897	2,113	53,424

As at 1 August 2024	19,219	46,121	2,818	68,158

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Kosher Spot Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Stocks

	2025	2024
	£	£
Stock	238,720	195,600

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	24,158	41,119
Other debtors	2,923	6,060
VAT	71	2,076

	27,152	49,255

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	298,304	286,371
Corporation tax	16,113	23,941
Other creditors	7,353	4,156

	321,770	314,468

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	21,935	24,877

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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