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REGISTERED NUMBER: 11816934 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29TH FEBRUARY 2024

FOR

MAHAPOOJA LTD

MAHAPOOJA LTD (REGISTERED NUMBER: 11816934)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 29th February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MAHAPOOJA LTD

COMPANY INFORMATION
for the Year Ended 29th February 2024







Director: S K Patel





Registered office: Belfield Hall Farm
Albert Royds Street
Rochdale
Greater Manchester
OL16 5AA





Registered number: 11816934 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY

MAHAPOOJA LTD (REGISTERED NUMBER: 11816934)

BALANCE SHEET
29th February 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 195,245 195,245
Tangible assets 5 84,385 97,768
279,630 293,013

Current assets
Stocks 227,459 220,621
Cash at bank and in hand 18,457 44,067
245,916 264,688
Creditors
Amounts falling due within one year 6 93,713 106,003
Net current assets 152,203 158,685
Total assets less current liabilities 431,833 451,698

Creditors
Amounts falling due after more than one
year

7

340,063

360,070
Net assets 91,770 91,628

Capital and reserves
Called up share capital 8 100 100
Retained earnings 91,670 91,528
Shareholders' funds 91,770 91,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

MAHAPOOJA LTD (REGISTERED NUMBER: 11816934)

BALANCE SHEET - continued
29th February 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th November 2024 and were signed by:





S K Patel - Director


MAHAPOOJA LTD (REGISTERED NUMBER: 11816934)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 29th February 2024

1. Statutory information

Mahapooja Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

MAHAPOOJA LTD (REGISTERED NUMBER: 11816934)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 29th February 2024

3. Employees and directors

The average number of employees during the year was 10 (2023 - 10 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1st March 2023
and 29th February 2024 195,245
Net book value
At 29th February 2024 195,245
At 28th February 2023 195,245

5. Tangible fixed assets
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
Cost
At 1st March 2023
and 29th February 2024 41,483 81,914 123,397
Depreciation
At 1st March 2023 17,438 8,191 25,629
Charge for year 6,011 7,372 13,383
At 29th February 2024 23,449 15,563 39,012
Net book value
At 29th February 2024 18,034 66,351 84,385
At 28th February 2023 24,045 73,723 97,768

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 62,534 73,822
Taxation and social security 26,349 27,581
Other creditors 4,830 4,600
93,713 106,003

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 88,820 105,327
Other creditors 251,243 254,743
340,063 360,070

MAHAPOOJA LTD (REGISTERED NUMBER: 11816934)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 29th February 2024

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100