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Company Registration No. SC839463 (Scotland)
Ruchikuttu South India Grossery Ltd Unaudited accounts for the period from 27 February 2025 to 28 February 2026
Ruchikuttu South India Grossery Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Ruchikuttu South India Grossery Ltd Company Information for the period from 27 February 2025 to 28 February 2026
Director
Tissan SAMUAL THOMAS
Company Number
SC839463 (Scotland)
Registered Office
8 Barlow Street Bannockburn Stirling Stirlingshire FK7 8YW Scotland
Accountants
Orb7 Limited 53 Peartree Drive,Farnworth,Bolton,Lanca Manchester Bolton Lancashire BL4 9RR
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Ruchikuttu South India Grossery Ltd Statement of financial position as at 28 February 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
936 
Current assets
Inventories
1,216 
Cash at bank and in hand
1,127 
2,343 
Creditors: amounts falling due within one year
5
(3,896)
Net current liabilities
(1,553)
Net liabilities
(617)
Capital and reserves
Profit and loss account
(617)
Shareholders' funds
(617)
For the period ending 28 February 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 June 2026 and were signed on its behalf by
Tissan SAMUAL THOMAS Director Company Registration No. SC839463
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Ruchikuttu South India Grossery Ltd Notes to the Accounts for the period from 27 February 2025 to 28 February 2026
1
Statutory information
Ruchikuttu South India Grossery Ltd is a private company, limited by shares, registered in Scotland, registration number SC839463. The registered office is 8 Barlow Street, Bannockburn, Stirling, Stirlingshire, FK7 8YW, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
30% Diminishing balancing method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Ruchikuttu South India Grossery Ltd Notes to the Accounts for the period from 27 February 2025 to 28 February 2026
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 27 February 2025
- 
- 
- 
Additions
700 
536 
1,236 
At 28 February 2026
700 
536 
1,236 
Depreciation
Charge for the period
140 
160 
300 
At 28 February 2026
140 
160 
300 
Net book value
At 28 February 2026
560 
376 
936 
5
Creditors: amounts falling due within one year
2026 
£ 
Loans from directors
700 
Accruals
3,196 
3,896 
6
Average number of employees
During the period the average number of employees was 0.
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