REGISTERED NUMBER: OC450153 (England and Wales)

Maha Lakshmi Investment LLP

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

Mr P P Lakhman

Ms P S Pindoria

Mr R P Hirani

REGISTERED OFFICE:

Suite 16, Enterprise House

Telford Road

Bicester

Oxon

OX26 4LD

REGISTERED NUMBER:

OC450153 (England and Wales)

ACCOUNTANTS:

Morgan Accountancy Solutions Ltd

Chartered Certified Accountants

Suite 16, Enterprise House

Telford Road

Bicester

Oxon

OX26 4LD

FIXED ASSETS

Investment property

4

890,000

910,000

CURRENT ASSETS

Debtors

1,052

1,055

Cash at bank

3,636

5,656

4,688

6,711

CREDITORS

Amounts falling due within one year

5

1,824

1,740

NET CURRENT ASSETS

2,864

4,971

TOTAL ASSETS LESS CURRENT LIABILITIES

892,864

914,971

CREDITORS

Amounts falling due after more than one year

6

484,689

484,710

NET ASSETS ATTRIBUTABLE TO MEMBERS

408,175

430,261

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

408,175

430,261

408,175

430,261

TOTAL MEMBERS' INTERESTS

Members' other interests

408,175

430,261

Amounts due from members

(1,052

)

(1,055

)

407,123

429,206

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17 August 2026 and were signed by:

Mr P P Lakhman - Designated member

1.	STATUTORY INFORMATION

Maha Lakshmi Investment LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non convertible preference preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

910,000

Revaluations

(20,000

)

At 31 March 2026

890,000

NET BOOK VALUE

At 31 March 2026

890,000

At 31 March 2025

910,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2025

(34,500

)

Valuation in 2026

(20,000

)

Cost

944,500

890,000

If investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

944,500

944,500

Investment properties were valued on an open market basis on 31 March 2026 by designated partners .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

1,824

1,740

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

484,689

484,710