We have audited the Ind AS Financial statements of Universal Office Automation Limited ("the Company”),
which comprise the Balance sheet as at 31^u March. 2025. the Statement of Profit and Loss (including other
comprehensive income), the statement of changes in equity. Cash flow Statement for the year then ended, and
notes to the Ind AS financial statements, including a summary of the material accounting policies and other
explanatory information (hereinafter referred to as "tire Ind AS Financial statements").

In our opinion and to the best of our information and according to the explanations given to us. the aforesaid
financial statements give the information required by the Companies Act. 2013 ("the Act") in the manner so
required and give a true and fair view in conformity with the Indian Accounting Standards prescribed under
section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015. as amended, ("Ind
AS") and other accounting principles generally accepted in India, of the state of affairs of the Company as at
31" March. 2025. and its loss, total comprehensive income, changes in equity and its cash flows for the year
ended on that date.

Basis for Opinion

We conducted our audit of financial statement in accordance with the Standards on Auditing (SAs) specified
under section 143(10) of the Act. Our responsibilities under those Standards are further described in the
Auditor's Responsibilities for the Audit of the Financial Statements section of our report, We are independent
of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of
India together with the ethical requirements that are relevant to our audit of the financial statements under the
provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in
accordance with tl>ese requirements and the ICAI's Code of Ethics. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements.

Key Audit Matters

Key audit matters (’KAM*) are those matters that, in our professional judgment, were of most significance in
our audit of the Ind AS financial statements of the current period. These matters were addressed in the context
of our audit of the Ind AS financial statements as a whole, and in forming our opinion thereon, and we do not
provide a separate opinion on these matters Based on our checks and on the basis of information and
explanation from the management we have determined that there arc no key audit matter to be
communicated in our report.

Information Other than the Financial Statements and Auditor's Report Thereon

The Company's Board of Directors is responsible for the preparation of the other information. The other
information comprises the information included in the Management Discussion and Analysis. Board's Report
including Annexures to Board's Report, but does not include the financial statements and our auditor’s report
thereon.

Our opinion on the Ind AS financial statements does not cover the other information and we do not express
any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and.
in doing so, consider whether the other information is materially inconsistent with the Ind AS financial

C-1120-1121.11th Floor. Tower C KU Noida One Block B Sector-62 Noida 201 309, Uttar Pradesh, India. Ph: 91-124-407 8742-441
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statements or our knowledge obtained during the course of our audit or otherwise appears to be materially
misstated.

If. based on the work we have performed on the other information that we obtained prior to the date of auditor’s
report, we conclude that there is a material misstatement of this other information, we arc required to report
that fact. We have nothing to report in this regard.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

The Company's Board of Directors is responsible for the matters stated in Section 134(5) of the Act with
respect to the preparation of these financial statements that give a true and fair view of the financial position,
financial performance, changes in equity and cash Hows of the Company in accordance with the Ind AS and
other accounting principles generally accepted in India. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the
Company and for preventing and detecting frauds and other irregularities; selection and application of
appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design,
implementation and maintenance of adequate internal financial controls, that were operating effectively for
ensuring the accuracy and completeness of the accounting records, relevant to (he preparation and presentation
of the financial statements that give a true and fair view and are free from material misstatement, whether due
to fraud or error.

In preparing the financial statements, the Board of Directors is responsible for assessing the Company’s ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease
operations, or has no realistic alternative but to do so.

Those Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibility for the Audit of Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from
fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected
to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with SAs. we exercise professional judgment and maintain professional
skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that
arc appropriate in the circumstances. Under section I43(3)(i) of the Companies Ad. 2013. we are also
responsible for expressing our opinion on whether the company has adequate internal financial controls
system in place and the operating effectiveness of such controls.

• Lvaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates
and related disclosures made by management.

C-1120-1121.11th floor, Tower Noida One Block-B. Sector-62. Noida 201 309. Uttar Pradesh, India. Ph: 91-124 407 8742-441
6 3-1191-1196 2nd Flor, , Kundanbagh Colony. Begumpet, Hyderabad, Telangana, 500016, India Ph:9395328742
contact@vnc.cojD I website: - www.vnc.co.in

• Conclude on the appropriateness of management's use of the going concern basis of accounting and. based
on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that
may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a
material uncertainty exists, we arc required to draw attention in our auditor's report to the related
disclosures in the financial statements or. if such disclosures arc inadequate, to modify our opinion. Our
conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future
events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events in a
manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in internal control that
we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical
requirements regarding independence, and to communicate wⁱth them all relationships and other matters that
may reasonably be thought to bear on our independence, and where applicable, related safeguards.

from the matters communicated with those charge with governance, we determine those matters that were of
the most significance in the audit of Ind AS financial statements of the current period and are therefore the key
audit matters. We describe these matters in our auditor's report unless law or regulation precludes public
disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not
be communicated in our report because the adverse consequences of doing so would reasonably be expected
to outweigh the public interest benefits of such communication.

Report on Other legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order. 2020 (“the Order") issued by the Central
Government of India in terms of sub-section (11) of section 143 of the Act. and on the basis of such checks of
the books and records of the Company as we considered appropriate and according to the information and
explanations given to us and the representation obtained from the management, we give in the “Anncxure A"
a statement on the matters specified in the paragraphs 3 and 4 of the said Order.

2. As required by Section 143 (3) of the Act. wc report that:

(a) We have sought and obtained all the information and explanations which to the best of our knowledge
and belief were necessary for the purposes of our audit.

(b) In our opinion, proper books of account as required by law have been kept by the Company so far as it
appears from our examination of those books.

(c) The balance sheet, the statement of profit and loss including Other Comprehensive Income, the statement
of changes in equity and the cash flow statement dealt with by this report are in agreement with the
relevant books of account.

(d) In our opinion, the aforesaid Ind AS financial statements comply with the lnd AS specified under Section
133 of the Act.

(e) On the basis of written representations received from the directors as on 31 March, 2025 taken on record
by the Board of Directors, none of the directors is disqualified as on 31^s' March. 2025 from being
appointed as a director in terms of Section 164 (2) of the Act.

(0 With respect to the adequacy of the internal financial controls over financial reporting of the Company
| and the operating effectiveness of such controls, refer to our separate report in “Annexure B'\

(g) The Company has not paid or provided for any managerial remuneration during the year. Accordingly,
reporting under section 197(16) of the Act is not applicable.

I 01120-1121, llth Floor, tower C KU Noida One Block-B. Sector-62. Noida-201 309. Uttar Pradesh. India. Ph; 91124-407 8742-44|

I 6-3-1191-1196, 2nd F loor, Brij Tararg Towers, Kundanbagh Colony. Begumpet, Hyderabad, Telangana, 500016. India Ph:9395328742

E-mail: contact@vnc.cojn| website: • www.vnc.co.in

(h) With respect to the other matters to be included in the Auditor's Report in accordance with Rule II of the |

Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and

according to the explanations given to us:

i) The Company does not have any pending litigations which would impact its financial position:

ii) The Company did not have any long-term contracts including derivative contracts, for which there
were any material foreseeable losses.

iii) There were no amounts, which were required to be transferred during the year to the Investor
Education and Protection Fund by the Company.

iv)

(a) The management has represented to us that, to the best of its knowledge and belief, no funds
have been advanced or loaned or invested (either from borrowed funds or share premium or
any other sources or kind of funds) by the company to or in any other pcrson(s) or entity (ics).
including foreign entities ("Intermediaries"), with the understanding, whether recorded in
writing or otherwise, that the Intermediary shall, whether, 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 provide any guarantee, security or the like on behalf of the
Ultimate Beneficiaries:

(b) The management has also represented to us. that, to the best of its knowledge and belief, no
funds have been received by the company from any person(s) or entity(ies), including foreign
entities ("Funding Parties")', with the understanding, whether recorded in writing or otherwise.
that the company shall, whether, 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 provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries: and

(c) Based on such audit procedures that we considered reasonable and appropriate in the
circumstances, nothing has come to our notice that has caused us to believe that the
representations under sub-clause (a) and (b) contain any material mis-statement.

v) No dividend declared or paid during the year by the company.

3. Based on our examination which included test checks, the company has used an accounting software for
maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same
has operated throughout the year for all relevant transactions recorded in the software. Further, during the
course of our audit we did not come across any instance of audit trail feature being tampered with.
Additionally, the audit trail has been preserved by the company as per the statutory requirements for record
retention.

For V Nagarajan & Co.

Chartered Accountants

FRN: 004879N

Sandeep Sharma

Partner

Place: New Delhi M.No. 525361

Date: 30"’May 2025 UDIN:25525361BMIDF63190