REGISTERED NUMBER: 08748814 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Miraj Beers & Wines Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Tangible assets

4

19,104

30,359

CURRENT ASSETS

Stocks

162,058

132,626

Debtors

5

448,591

361,724

Cash at bank

284,086

213,496

894,735

707,846

CREDITORS

Amounts falling due within one year

6

171,318

181,484

NET CURRENT ASSETS

723,417

526,362

TOTAL ASSETS LESS CURRENT LIABILITIES

742,521

556,721

CREDITORS

Amounts falling due after more than one year

7

13,102

20,111

NET ASSETS

729,419

536,610

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

729,319

536,510

SHAREHOLDERS' FUNDS

729,419

536,610

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 19 January 2026 and were signed on its behalf by:

R Vedi - Director

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2023

and 30 November 2024

1,599

50

52,796

3,282

57,727

DEPRECIATION

At 1 December 2023

784

38

24,388

2,158

27,368

Charge for year

3,870

2

7,102

281

11,255

At 30 November 2024

4,654

40

31,490

2,439

38,623

NET BOOK VALUE

At 30 November 2024

(3,055

)

10

21,306

843

19,104

At 30 November 2023

815

12

28,408

1,124

30,359

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.24

30.11.23

£

£

Trade debtors

448,591

205,541

Other debtors

-

156,183

448,591

361,724

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.24

30.11.23

£

£

Bank loans and overdrafts

19,570

34,801

Keg Delivery Service Ltd

(181

)

(161

)

Trade creditors

138,428

65,251

Corporation tax

82,639

76,617

Social security and other taxes

382

(162

)

VAT

27,317

13,564

Other creditors

(136,410

)

(52,110

)

Directors' current accounts

39,573

43,684

171,318

181,484

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.24

30.11.23

£

£

Bank loans - 1-2 years

13,102

20,111

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.24

30.11.23

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 December 2023

536,510

Profit for the year

192,809

At 30 November 2024

729,319