RAJBHOG INDIAN GROCERY LTD Accounts






RAJBHOG INDIAN GROCERY LTD

	Company No. 14309415
		Information for Filing with The Registrar
		31 August 2025

The Director presents his report and the accounts for the year ended 31 August 2025.

Principal activities
The principal activity of the company during the year under review was non-specialised wholesale of food, beverages and tobacco.




Director

The Director who served at any time during the year was as follows:

Nishit Sanjaykumar Soni









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Nishit Sanjaykumar Soni
Director
31 August 2025

at	31 August 2025
Company No.		14309415	Notes	2025	2024
					Restated
				£	£

Fixed assets
	Intangible assets		4	-	18,430
	Tangible assets		5	4,856	4,675


				4,856	23,105
Current assets
	Stocks		6	60,000	104,250
	Debtors		7	4,950	-

	Cash at bank and in hand			72,029	54,072
				136,979	158,322
Creditors: Amount falling due within one year			8	(11,118)	(67,888)
Net current assets				125,861	90,434
Total assets less current liabilities				130,717	113,539




Net assets				130,717	113,539

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		10	130,716	113,538

Total equity				130,717	113,539



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 August 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 August 2025 and signed on its behalf by:
Nishit Sanjaykumar Soni
Director
31 August 2025

for the year ended 31 August 2025

General information

RAJBHOG INDIAN GROCERY LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 14309415

Its registered office is:

113 Green Street

London

England

E7 8JF

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight Line

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 profit and loss account 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. 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 inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Currency

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 September 2024	19,400	19,400

		Disposals	(19,400)	(19,400)
		At 31 August 2025	-	-
		Amortisation and impairment
		At 1 September 2024	970	970


		Disposals	(970)	(970)
		At 31 August 2025	-	-
		Net book values
		At 31 August 2025	-	-
		At 31 August 2024	18,430	18,430

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 September 2024	6,233	6,233
		Additions	2,319	2,319



		At 31 August 2025	8,552	8,552
		Depreciation
		At 1 September 2024	1,558	1,558
		Charge for the year	2,138	2,138



		At 31 August 2025	3,696	3,696
		Net book values
		At 31 August 2025	4,856	4,856
		At 31 August 2024	4,675	4,675

6	Stocks
			2025	2024
			£	£


		Finished goods	60,000	104,250
			60,000	104,250

7	Debtors
			2025	2024
			£	£






		Other debtors	4,950	-

			4,950	-

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	-	6,540

		Taxes and social security	7,463	7,587

		Other creditors	3,657	53,760
		Accruals and deferred income	-	-
			11,118	67,888

Share Capital

100 Ordinary £0.01 share have been allocated to the shareholder/director.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:

		Dividends accrued at the period end	-	38,000
			-	38,000

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	-	38,000
			-	38,000