Raj Mini Market Limited

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

Registered number: 8437461

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		12,622		16,021

			12,622		16,021
CURRENT ASSETS
Stocks	6	35,853		39,788
Debtors	7	105,488		105,500
Cash at bank and in hand		123,890		101,033

		265,231		246,321
Creditors: Amounts Falling Due Within One Year	8	(26,474 )		(32,304 )

NET CURRENT ASSETS (LIABILITIES)			238,757		214,017

TOTAL ASSETS LESS CURRENT LIABILITIES			251,379		230,038

Creditors: Amounts Falling Due After More Than One Year	9		(24,913 )		(24,217 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,155 )		(4,005 )

NET ASSETS			223,311		201,816

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			223,211		201,716

SHAREHOLDERS' FUNDS			223,311		201,816

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Raj Mini Market Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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 Ketan Kanabar

Director

28/07/2026

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

1. General Information

Raj Mini Market Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8437461 . The registered office is 41 Marshalls Road, Raunds, Northants, NN9 6ET.

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 profit and loss account over its estimated economic life of 10 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:

Fixtures & Fittings

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 year 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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Raj Mini Market Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 as follows:

	2026	2025
Office and administration	15	13

	15	13

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	55,000

As at 31 March 2026	55,000

Amortisation
As at 1 April 2025	55,000

As at 31 March 2026	55,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	109,151
Additions	709

As at 31 March 2026	109,860

Depreciation
As at 1 April 2025	93,130
Provided during the period	4,108

As at 31 March 2026	97,238

Net Book Value
As at 31 March 2026	12,622

As at 1 April 2025	16,021

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Raj Mini Market Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Stocks

	2026	2025
	£	£
Stock	35,853	39,788

7. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	818	830
Other debtors	104,670	104,670

	105,488	105,500

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	8,001	10,805
Bank loans and overdrafts	-	6,224
Corporation tax	13,104	4,894
Other taxes and social security	-	474
VAT	3,942	4,383
Camelot	1,655	1,060
Payzone	(852 )	2,349
Other creditors (Current liabilities - creditors < 1 year)	-	1,803
Director's loan account	624	312

	26,474	32,304

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

	2026	2025
	£	£
Bank loans	24,913	24,217

10. Secured Creditors

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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