3.13 No amount remained due to Micro and Small Enterprises as defined in the “The Micro, Small and Medium Enterprise Development Act, 2006” as identified on the basis of information collected by the management.
3.14 The Company has re grouped and re-classified the previous year’s figures in accordance with the requirements applicable in the current year. In view of this, certain figures of the current year are not strictly comparable with those of the previous year.
3.15 Notes 1 to 16 form integral part of accounts.
ADDITIONAL DISCLOSURES:
(i) Previous year figures have been regrouped and reclassified where ever necessary in accordance with the requirements of applicable Indian Accounting Standards (Ind AS). During the current year During the current year, the balance relating to forfeited shares has been reclassified from ‘Equity Share Capital’ to ‘Other Equity’ and is presented separately under ‘Forfeiture Reserve’. Accordingly, the balances of Equity Share Capital and Other Equity for both the current and previous year have been restated to reflect this reclassification.
(ii) Expenditure and earning in foreign currency: Nil
(iii) Expenditure incurred on employees who are in receipt of remuneration which is less than the prescribed limit. for the year,
(iv) In the opinion of the board the value on realization of current assets and loans and advance in ordinary course of business will not be less than the amount at which they are stated in the balance sheet.
(v) All amounts in the financial statements are presented in actual amount except per share data and as otherwise stated.
(vi) Amount due from / to various parties, Trade receivables, unsecured loans from directors and other debit & credits balances as on 31.03.2026 are subject to confirmation and reconciliation.
(vii) The closing stock of land is taken at cost price except this no other inventories is there as on 31.03.2026.
(viii) Undisclosed Income:
Company does not have any transactions not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961). Also, there are nil previously unrecorded income and related assets.
(ix) Details of Crypto Currency or Virtual Currency:
Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.
(x) Figures have been rounded off to the nearest Rupee.
(xi) There is no any amount payable to the suppliers of Micro, Small and Medium Enterprises as on March 31, 2026. Hence no need of disclosure as per Micro, small and Medium Enterprises development Act, 2006.
(xii) As Per Indian Accounting Standards 24, the disclosure of transactions with the related parties is given below: No transaction with any related parties.
(xiii) Transactions during the year with related parties:
There are no any transactions with the related parties during the current financial year ended on 31st March 2026.
| 