2024-07-012025-06-302025-06-30false14452225MAHARAJA DRINKS EMPORIUM 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MAHARAJA DRINKS EMPORIUM LIMITED

Registered Number
14452225
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

MAHARAJA DRINKS EMPORIUM LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors

JACOB, Adam
JACOB, Ipe

Registered Address

Third Floor, Mayfield House
256 Banbury Road
Oxford
OX2 7DE

Registered Number

14452225 (England and Wales)
MAHARAJA DRINKS EMPORIUM LIMITED
Balance Sheet as at
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets328,22533,557
Tangible assets49941,958
29,21935,515
Current assets
Stocks5122,67478,825
Debtors3,66813,158
Cash at bank and on hand50,20377,535
176,545169,518
Creditors amounts falling due within one year6(413,745)(302,954)
Net current assets (liabilities)(237,200)(133,436)
Total assets less current liabilities(207,981)(97,921)
Creditors amounts falling due after one year7(26,288)(7,274)
Net assets(234,269)(105,195)
Capital and reserves
Called up share capital300,000100,000
Profit and loss account(534,269)(205,195)
Shareholders' funds(234,269)(105,195)
The financial statements were approved and authorised for issue by the Board of Directors on 24 July 2025, and are signed on its behalf by:
JACOB, Ipe
Director
Registered Company No. 14452225
MAHARAJA DRINKS EMPORIUM LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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. Amortisation is calculated so as to write off the cost of intangible assets over their estimated residual value. Website Platform - 5 years (life expectancy)
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Equipment is used in the company's principal activity for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Computer equipment -3 years (life expectancy)
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price is derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2444,38844,388
Additions4,4334,433
At 30 June 2548,82148,821
Amortisation and impairment
At 01 July 2410,83110,831
Charge for year9,7659,765
At 30 June 2520,59620,596
Net book value
At 30 June 2528,22528,225
At 30 June 2433,55733,557
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 242,9222,922
At 30 June 252,9222,922
Depreciation and impairment
At 01 July 24964964
Charge for year964964
At 30 June 251,9281,928
Net book value
At 30 June 25994994
At 30 June 241,9581,958
5.Stocks

2025

2024

££
Finished goods122,67478,825
Total122,67478,825
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables10,291-
Other creditors401,404301,404
Accrued liabilities and deferred income2,0501,550
Total413,745302,954
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2025

2024

££
Other creditors26,2887,274
Total26,2887,274
8.Further information regarding the company's financial position
The company has negotiated and contracted for a soft loan facility from within the founder shareholder group which is available to be drawn down in blocks of £50,000 up to a maximum of £400,000 as and when required at the company's sole discretion. The directors understand that further support could be available from the same source as and when the business requires it. On 30 June 2025 advances totalling £400,000 had been made to the company under this facility.