x) Provisions and Contingent Liabilities

Provisions are recognised when there is a present obligation (legal or constructive) as a result of a past event, it is probable that
an outflow of resources embodying economic benefits will be required to settle the obligation and there is a reliable estimate of
the amount of the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its
carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be
confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly within the control of the
company or a present obligation that arises from past events where it is either not probable that an outflow of resources will be
required to settle the obligation or a reliable estimate of the amount cannot be made.

xii) Cash and Cash Equivalents

In the cash flow statement, cash and cash equivalents includes cash on hand, demand deposits with banks and Bank Overdraft.

xiii) Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the
instruments. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly
attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities
at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as
appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities
at fair value through profit or loss are recognised immediately in profit or loss.

Fair value of financial assets and financial liabilities
All financial assets and liabilities are carried at amortised cost.

The management consider that the carrying amounts of financial assets and liabilities recognized in the financial statements
approximate their fair value as on March 31, 2025.

Impairment of financial assets

The Company applies the expected credit loss model for recognising impairment loss on Financial assets measured at amortised cost
and trade receivables.

For trade receivables or any contractual right to receive cash or another financial asset that result from transactions that are within
the scope of Ind AS 18, the Company always measures the loss allowance at an amount equal to lifetime expected credit losses.
Further, for the purpose of measuring lifetime expected credit loss ("ECL") allowance for trade receivables, the Company has used a
practical expedient as permitted under Ind AS 109. This expected credit loss allowance is computed based on a provision matrix which
takes into account historical credit loss experience and adjusted for forward-looking information.

xiv) Related Party Disclosure:

As per Accounting Standard-18 issued by the Institute of Chartered Accountants of India, the disclosure of transactions with related
parties as defined in the Accounting Standard are given below:

xv) OTHER NOTES

a) Expenditure in foreign currency during the financial year on account of :

Foreign Traveling Expenses - (Rs. Nil)

b) Critical accounting judgements and key sources of estimation uncertainties:

The preparation of the financial statements in conformity with Ind AS requires the Management to make estimates and
assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported
income and expenses during the year. The Management believes that the estimates used in preparation of the financial statements
are prudent and reasonable. Future results could differ due to these estimates and the differences between the actual results and
the estimates are recognised in the periods in which the results are known / materialise.

c) Trade Payables:

Unpaid amount as on 31.03.2025 to Micro, Small and Medium Enterprises Development Act, 2006 is NIL.

d) Provision for Bad & doubtful Debts is made based on the RBI guidelines to Non-Banking Financial Companies Prudential Norms.

e) The Company is not an NBFC w.e.f. 03-04-2018 date on which COR No. 13.01229 dated 20-04-1999 has been surrendred to RBI.

f) Earning Per Share (EPS) - EPS is calculated by dividing the Profit / (loss) attributable to the equity shareholders by the weighted

average number of equity shares outstanding during the year. Numbers used for calculating basic and diluted earnings per equity share
are as stated below: ___

The accompanying notes form an integral part of the financial statements.

As per our Report of even date

For and on behalf of the Board

For VINOD S MEHTA & CO.

Chartered Accountants
(Firm Reg. No. 111524W)

Naliny Kharwad Deepak Kahrwad

PARAG V. MEHTA Managing Director Director

Partner DIN:02001739 DIN:08134487

M. No. 036867

SHUBHAM JAIN Reet Phulwani

Chief Financial Officer Company Secretary

PAN:. BKLPJ0648H ACS No.A37989

Place: Mumbai Place: Mumbai

Date: 29th May, 2025 Date: 29th May, 2025