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REGISTERED NUMBER: 08748814 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Miraj Beers & Wines Limited

Miraj Beers & Wines Limited (Registered number: 08748814)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Miraj Beers & Wines Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: R Vedi
R A Vedi





REGISTERED OFFICE: 148 Chesterfield Road
Ashford
Middlesex
TW15 3PD





REGISTERED NUMBER: 08748814 (England and Wales)





ACCOUNTANTS: PB Associates
Chartered Accountants and Chartered Tax Advisers
2 Castle Business Village
Station Road
Hampton
Middlesex
TW12 2BX

Miraj Beers & Wines Limited (Registered number: 08748814)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,359 40,349

CURRENT ASSETS
Stocks 132,626 88,553
Debtors 5 361,724 292,182
Cash at bank 213,496 160,527
707,846 541,262
CREDITORS
Amounts falling due within one year 6 181,484 305,106
NET CURRENT ASSETS 526,362 236,156
TOTAL ASSETS LESS CURRENT
LIABILITIES

556,721

276,505

CREDITORS
Amounts falling due after more than one
year

7

20,111

27,120
NET ASSETS 536,610 249,385

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 536,510 249,285
SHAREHOLDERS' FUNDS 536,610 249,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Miraj Beers & Wines Limited (Registered number: 08748814)

Balance Sheet - continued
30 November 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2024 and were signed on its behalf by:





R Vedi - Director


Miraj Beers & Wines Limited (Registered number: 08748814)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Miraj Beers & Wines Limited 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.

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 Income Statement, 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.

Miraj Beers & Wines Limited (Registered number: 08748814)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022
and 30 November 2023 1,599 50 52,796 3,282 57,727
DEPRECIATION
At 1 December 2022 640 36 14,919 1,783 17,378
Charge for year 144 2 9,469 375 9,990
At 30 November 2023 784 38 24,388 2,158 27,368
NET BOOK VALUE
At 30 November 2023 815 12 28,408 1,124 30,359
At 30 November 2022 959 14 37,877 1,499 40,349

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 205,541 183,457
Other debtors 156,183 108,725
361,724 292,182

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 34,801 44,118
Keg Delivery Service Ltd (161 ) 69,339
Trade creditors 65,251 84,501
Corporation tax 76,617 14,617
Social security and other taxes (162 ) 1,835
VAT 13,564 12,238
Other creditors (52,110 ) 2,810
Directors' current accounts 43,684 75,648
181,484 305,106

Miraj Beers & Wines Limited (Registered number: 08748814)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans - 1-2 years 20,111 27,120

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 December 2022 249,285
Profit for the year 287,225
At 30 November 2023 536,510