15. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a
result of past events and it is probable that there will be an outflow of resources.

16. Cash Flow Statement

Cash flows are reported using the indirect method, whereby profit before tax is adjusted for the effects of transactions of non¬
cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses
associated with investing or financing cash flows. Cash flows from operating, investing and financing activities of the Company
are segregated, accordingly.

17. Related Party Transaction

Related parties as defined under Accounting Standard - 18 ‘Related Party Disclosures’ have been identified based on
representations made by management and information available with the Company. All transactions with related parties are in
the ordinary course of business and on arms' length basis.

A. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings and
adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount
reported in the financial statements/information may not necessarily be same as those appearing in the respective audited
financial statements for the relevant years.

2. Segment Reporting

The Company at present is engaged in the business of providing services and all operation are undertaken at single units. In
view of above, primary and secondary reporting disclosures for business/ geographical segment as envisaged in AS -17 are
not applicable to the Company.

3. Post Employment Benefits:

The Company has not valued its obligations related to Post Employment Benefits as on March 31, 2025.

4. Provisions, Contingent Liabilities and Contingent Assets (AS 29)

Contingent liabilities and commitments (to the extent not provided for). There are no contingent liabilities as on March 31,
2025

5. Earnings and Expenditure in foreign currency

Foreign Exchange Earning: Export of Goods

9. Additional regulatory information:

(a) Details of crypto currency or virtual currency

The Company has neither traded nor invested in Crypto currency or Virtual Currency for the year ended on March 31, 2025,
March 31,2024. Further, the Company has also not received any deposits or advances from any person for the purpose of trading
or investing in Crypto Currency or Virtual Currency.

(b) Compliance with approved scheme of arrangements

Company is not engaged in any scheme of arrangements.

(c) Undisclosed income

During the year ended on March 31, 2025, March 31, 2024., the Company has not surrendered or disclosed as income any
transactions not recorded in the books of accounts in the course of tax assessments under the Income Tax Act, 1961 (such as,
search or survey or any other relevant provisions of the Income Tax Act, 1961).

(d) Relationship with struck off companies

The Company does not have any transactions with the companies struck off under section 248 of the Companies Act, 2013 or
section 560 of the Companies Act, 1956 during the year ended on March 31, 2025, March 31,2024.

(e) Compliance with numbers of layers of companies

The Company is in compliance with the number of layers of companies in accordance with clause 87 of Section 2 of the Act read
with the Companies (Restriction on number of Layers) Rules, 2017 during the year ended on March 31,2025, March 31, 2024.

(f) Utilisation of borrowed funds and share premium

During the year ended on March 31, 2025, March 31, 2024, the Company has not advanced or Loans or invested funds (either
borrowed funds or share premium or kind of funds) to any other person(s) or entity(ies), including foreign entities
(Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall:

i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the
Company (Ultimate Beneficiaries) or

ii) provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

During the year ended on March 31, 2025, March 31, 2024, the Company has not received any fund from any person(s) or
entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the
Company shall:

i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the
Funding Party (Ultimate Beneficiaries) or

ii) provide any guarantee, security, or the like on behalf of the ultimate beneficiaries.

(g) The Company has not been declared Wilful Defaulter by any bank or financial institution or government or any
government authority.

(h) No proceeding have been initiated nor pending against the company for holding any benami property under the Benami
Transactions (Prohibition) Act,1988 (45 of 1988) and rules made thereunder.

(i) The Company has not revalued its tangible & intangible assets in the year ended March 31, 2025, 2024.

(j) The Company does not have any intangible assets under development as on March 31,2025, 2024

(k) The Company does not have any Immovable Property whose title deeds are not registered in the name of company.

(l) The Company has not been sanctioned working capital limits at any points of time during the year, from banks or
financial institutions on the basis of security of current assets

(m) The Company has not granted any loans & Advances to Promoters, directors, KMPs and related parties during the
reporting period.

10. Details of dues to Micro and Small Enterprises as defined under the MSMED Act, 2006:

Based on the information available with the Company in respect of MSME (as defined in the Micro, Small and Medium

Enterprises Development Act, 2006) and as confirmed to us there are no delays in payment of dues to such enterprise during the

year.

11. Long Term Employee Benefits [AS-15]

Accounting Standard (AS) - 15 issued by ICAI is Mandatory. But the Company is not yet liable under the Standard to account

for the employee benefits.