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REGISTERED NUMBER: 04769280 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Maharaj Distribution Limited

Maharaj Distribution Limited (Registered number: 04769280)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Maharaj Distribution Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: V Maharaj
R Bodasing
P Heer





SECRETARY: R Bodasing





REGISTERED OFFICE: 18, The Lagger
Chalfont St. Giles
Bucks.
HP8 4DG





REGISTERED NUMBER: 04769280 (England and Wales)





ACCOUNTANTS: Lawson & Co.
18, The Lagger
Chalfont St. Giles
Bucks.
HP8 4DG

Maharaj Distribution Limited (Registered number: 04769280)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 512,094 518,169
Investments 5 467,130 467,130
979,224 985,299

CURRENT ASSETS
Debtors 6 526,207 301,906
Cash at bank 192,254 322,208
718,461 624,114
CREDITORS
Amounts falling due within one year 7 57,896 38,645
NET CURRENT ASSETS 660,565 585,469
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,639,789

1,570,768

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 9 1,638,789 1,569,768
SHAREHOLDERS' FUNDS 1,639,789 1,570,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

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 24 July 2025 and were signed on its behalf by:




V Maharaj - Director


Maharaj Distribution Limited (Registered number: 04769280)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Maharaj Distribution 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.

Preparation of consolidated financial statements
The financial statements contain information about Maharaj Distribution Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.
Land and buildings - 1% on cost
Plant and machinery etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Maharaj Distribution Limited (Registered number: 04769280)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 576,500 23,500 600,000
DEPRECIATION
At 1 November 2023 59,572 22,259 81,831
Charge for year 5,765 310 6,075
At 31 October 2024 65,337 22,569 87,906
NET BOOK VALUE
At 31 October 2024 511,163 931 512,094
At 31 October 2023 516,928 1,241 518,169

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2023
and 31 October 2024 467,130
NET BOOK VALUE
At 31 October 2024 467,130
At 31 October 2023 467,130

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Amounts owed by group undertakings 311,740 301,906
Other debtors 214,467 -
526,207 301,906

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Taxation and social security 33,536 27,506
Other creditors 24,360 11,139
57,896 38,645

Maharaj Distribution Limited (Registered number: 04769280)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
700 A ordinary shares £1 700 700
300 B ordinary shares £1 300 300
1,000 1,000

9. RESERVES
Retained
earnings
£   

At 1 November 2023 1,569,768
Profit for the year 304,019
Dividends (234,998 )
At 31 October 2024 1,638,789

10. RELATED PARTY DISCLOSURES

The company is controlled by director and majority shareholder Mr. V. Maharaj.

During the year the company received management fees from subsidiary companies, Westbay Distribution Limited and The Boom Boom Bar Limited of £20,750 (2023: £19,000) and rent in respect of property occupied by a subsidiary of £75,500 (2023: £69,500).

The directors, in their capacity as shareholders, have received dividends amounting to £234,988 (2023: £200,000) during the year.