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Registration number: 14452225 (England and Wales)

Maharaja Drinks Emporium Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2026

Maharaja Drinks Emporium Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Maharaja Drinks Emporium Limited

Company Information

Directors | Ipe Jacob Adam Rahul Valliapeedikayil Jacob Annabel Jane Jamieson

Registered office | Third Floor, Mayfield House 256 Banbury Road Oxford United Kingdom OX2 7DE

Accountants | Telic Advisory Limited Chartered Certified Accountants5th Floor Congress House 14 Lyon Road Harrow HA1 2EN

Maharaja Drinks Emporium Limited

(Registration number: 14452225)
Statement of Financial Position as at 30 June 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 18,461 | 28,225
Tangible assets | 5 | - | 994
|  | 18,461 | 29,219
Current assets |  |  |
Stocks | 6 | 83,229 | 122,674
Debtors | 7 | 6,890 | 3,668
Cash at bank and in hand |  | 689,080 | 50,203
|  | 779,199 | 176,545
Creditors: Amounts falling due within one year | 8 | (14,214) | (413,745)
Net current assets/(liabilities) |  | 764,985 | (237,200)
Total assets less current liabilities |  | 783,446 | (207,981)
Creditors: Amounts falling due after more than one year | 8 | - | (26,288)
Net assets/(liabilities) |  | 783,446 | (234,269)
Capital and reserves |  |  |
Called up share capital |  | 1,775,000 | 300,000
Retained earnings |  | (991,554) | (534,269)
Shareholders' funds/(deficit) |  | 783,446 | (234,269)

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Maharaja Drinks Emporium Limited

(Registration number: 14452225)
Statement of Financial Position as at 30 June 2026

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:

......................................... Ipe Jacob Director

Maharaja Drinks Emporium Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales, registration number 14452225.

The address of its registered office is:
Third Floor, Mayfield House
256 Banbury Road
Oxford
OX2 7DE
United Kingdom

These financial statements were authorised for issue by the Board on 22 July 2026.

The presentation currency of the financial statements is GBP sterling (£).

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Maharaja Drinks Emporium Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

2 | Accounting policies (continued)

Foreign currency transactions and balances

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.

Tangible assets

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)

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)

Stocks

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.

Maharaja Drinks Emporium Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

2 | Accounting policies (continued)

Funding Structure

In view of the company’s successful market development to date and likely future needs the shareholders have arranged for the shareholder loan of £400,000 at the beginning of the year to be converted into equity capital, the interest accrued on that loan to be waived, and further share capital of £1m to be introduced.

Charitable Donations

The Company is committed to its Rule of One initiative, under which it donates 1% of the value of all sales to charitable causes that benefit communities connected with its producers and suppliers in India, recognising the important contribution these communities make to the Company's success.
During the year ended 30 June 2026, the Company made a charitable donation of £1,000 to Pratham UK, a registered charity that supports educational opportunities for disadvantaged children and young people in India.
The Directors resolved to make a voluntary donation of £1,000 during the year. This amount exceeded the minimum contribution that would have arisen under the Company's Rule of One commitment based on sales for the period and reflects the Company's ongoing commitment to supporting the communities connected with its producers and suppliers. The donation has been recognised within administrative expenses in the Statement of Profit and Loss.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2025 - 1).

Maharaja Drinks Emporium Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 July 2025 | 48,821 | 48,821
At 30 June 2026 | 48,821 | 48,821
Amortisation
At 1 July 2025 | 20,596 | 20,596
Amortisation charge | 9,764 | 9,764
At 30 June 2026 | 30,360 | 30,360
Carrying amount
At 30 June 2026 | 18,461 | 18,461
At 30 June 2025 | 28,225 | 28,225

Maharaja Drinks Emporium Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 July 2025 | 2,922 | 2,922
At 30 June 2026 | 2,922 | 2,922
Depreciation
At 1 July 2025 | 1,929 | 1,929
Charge for the year | 993 | 993
At 30 June 2026 | 2,922 | 2,922
Carrying amount
At 30 June 2026 | - | -
At 30 June 2025 | 994 | 994

6 | Stocks

| 2026 £ | 2025 £
Trading stock | 83,229 | 122,674

7 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 883 | -
Other debtors | 6,007 | 3,668
| 6,890 | 3,668

Maharaja Drinks Emporium Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

8 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 10,760 | 10,291
Accruals and deferred income | 2,050 | 2,050
Other creditors | 1,404 | 401,404
| 14,214 | 413,745

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.

Creditors: amounts falling due after more than one year

| 2026 £ | 2025 £
Due after one year |  |
Other financial liabilities | - | 26,288