2.8 Provisions, contingent liabilities and contingent assets

a) A provision is recognized if, as a result of a past event, the Company has a present legal or constru
estimated reliably, and it is probable that an outflow of economic benefits will be required to settle th
are not recognised for future operating losses.

If the effect of the time value of money is material, provisions are determined by discounting the expe
at current pre-tax rate that reflects current market assessments of the time value of money and the risk
When discounting is used, the increase in the passage of time is recognized as finance costs.

The amount recognized as a provision is the best estimate of the consideration required to settle the pi
the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

When some or all of the economic benefits required to settle a provision are expected to be recovered fro
the receivable is recognized as an asset, if it is virtually certain that reimbursement will be received ai
receivable can be measured reliably. The expense relating to provision is presented in the Statement c
any reimbursement.

b) A contingent liability is not recognised in the financial statements, however, is disclosed, unless the p
resources embodying economic benefits is remote.

If it becomes probable that an outflow of future economic benefits will be required for an item dealt w
liability, a provision is recognized in the financial statements of the period (except in the extremely ra
no reliable estimate can be made).

c) A contingent asset is not recognised in the financial statements, however, is disclosed, where an in]
is probable.

When the realisation of income is virtually certain, then the related asset is no longer a contingent ass
an asset.

d) Provisions, contingent liabilities and contingent assets are reviewed at each balance sheet date.

2.9 Employee benefits

a) Short-term employee benefits

Short-term employee benefits in respect of salaries and wages, including non-monetary benefits are re
at the undiscounted amount in the Statement of Profit and Loss for the year in which the related servi

b) Defined contribution plans

The Company pays provident and other fund contributions to publicly administered fund as per local
The Company has no further obligation, other than the contributions payable to the respective funds. ¹
contribution payable to such funds as an expense, when an employee renders the related service.

c) Defined benefit plans

The Company doesn't operates a defined benefit gratuity plan, which requires contributions to be mac
Company doesn't Carry out the Acturial valuation of the Defined benefit plan ( Gratuity) hence doesn
sheet in respect of Gratuity in terms of present value of the Defined benefit obligation as the the Bala]
plan assets.

2.10 Financial instruments

Financial assets and financial liabilities are recognised in the Balance sheet when the Company becom
provisions of the instrument. The Company determines the classification of its financial assets and fir
recognition based on its nature and characteristics.

a) Financial assets

i) Initial recognition and measurement

All financial assets are recognised initially at fair value plus, in the case of financial assets not record
profit or loss, transaction costs that are attributable to the acquisition of the financial asset.

The financial assets include equity , trade and other receivables, loans and advances, cash and bank ba
and derivative financial instruments

ii) Subsequent measurement

For the purpose of subsequent measurement, financial assets are classified in the following categories

1) At amortised cost,

2) At fair value through other comprehensive income (FVTOCI), and

3) At fair value through profit or loss (FVTPL).

Debt instruments at amortised cost

A ‘debt instrument’ is measured at the amortised cost if both the following conditions are met:

1) The asset is held within a business model whose objective is to hold the asset for collecting contrae

2) Contractual terms of the asset give rise on specified dates to cash flows that are solely payments of
the principal amount outstanding.

After initial measurement, such financial assets are subsequently measured at amortised cost using th<
(EIR) method. Amortised cost is calculated by taking into account any discount or premium on acqui
that are an integral part of the EIR

Equity investments

All equity investments in the scope of Ind AS 109 are measured at fair value .

Equity instruments included within the FVTPL category, if any, are measured at fair value with all ch
or loss. The Company may make an irrevocable election to present in OCI subsequent changes in the
makes such election on an instrument-by-instrument basis. The classification is made on initial recogi
If the Company decides to classify an equity instrument at FVTOCI, then all fair value changes on the
dividends, are recognized in OCI. There is no recycling of the amounts from OCI to profit or loss, eve
However, the Company may transfer the cumulative gain or loss within equity.

iii) De-recognition

The Company derecognises a financial asset only when the contractual rights to the cash flows from the
transfers the financial asset and substantially all the risks and rewards of ownership of the asset

b) Financial liabilities

(i) Initial recognition and measurement

All financial liabilities are recognised initially at fair value

The financial liabilities include trade and other payables, loans and borrowings including bank overdi
instruments etc.

(ii) Subsequent measurement

For the purpose of subsequent measurement, Financial liabilities are classified in two categories:

1) Financial liabilities at amortised cost, and

2) Derivative instruments at fair value through profit or loss (FVTPL)

c) Derivative financial instruments

Initial recognition and subsequent measurement

Derivative financial instruments are initially recognised at fair

value on the date on which a derivative contract is entered into and are subsequently re-measured at f
Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when
Any gains or losses arising from changes in the fair value of derivatives are taken directly to profit or

d) Offsetting of financial instruments

Financial assets and financial liabilities including derivative instruments are offset and the net amount is
sheet, if there is currently enforceable legal right to offset the recognised amounts and there is an inte:
basis or to realise the assets and settle the liabilities simultaneously

e) Fair value measurement

Fair value is a market-based measurement, not an entity-specific measurement. Under Ind AS, fair va
instruments is guided by Ind AS 113 “Fair Value Measurement” .

For some assets and liabilities, observable market transactions or market information might be availal
and liabilities, observable market transactions and market information might not be available. Howev
fair value measurement in both cases is the same to estimate the price at which an orderly transaction to
transfer the liability would take place between market participants at the measurement date under curren
(i.e. an exit price at the measurement date from the perspective of a market participant that holds the a
liability).

Three widely used valuation techniques specified in the said Ind AS are the market approach, the cosl
income approach which have been dealt with separately in the said Ind AS.

Each of the valuation techniques stated as above proceeds on different fundamental assumptions, whi
relevance, and at times there is no relevance of a particular methodology to a given situation. Thus, th
for a particular purpose must be judiciously chosen. The application of any particular method of valu<

company being evaluated, the nature of industry in which it operates, the company’s intrinsic strength
which the valuation is made.

In determining the fair value of financial instruments, the Company uses a variety of methods and ass
on market conditions and risks existing at each balance sheet date.

The Company uses the following hierarchy for determining and disclosing the fair value of fina
valuation technique:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or li
indirectly.

Level 3: Inputs for the assets or liabilities that are not based on observable market data (unobservable

f ) Share capital

An equity instrument is a contract that evidences residual interest in the assets of the Company after c
liabilities. Incremental costs directly attributable to the issuance of new equity shares are recognized a
equity, net of any tax effects

2.11 Impairment of Assets

a) Non-financial assets

Property, plant and equipment and intangible assets are evaluated for recoverability whenever events
circumstances indicate that the carrying amounts may not be recoverable.

An impairment loss is recognized for the amount by which the carrying amount of the asset exceeds i
The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use.

For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are s<
cash flows (cash-generating units).

In assessing value in use, the estimated future cash flows are discounted to their present value using a pr
that reflects current market assessments of the time value of money and the risks specific to the asset.

In determining fair value less costs of disposal, recent market transactions are taken into account. If n
be identified, an appropriate valuation model is used. These calculations are corroborated by valuation m
prices for publicly traded companies or other available fair value indicators.

If at the balance sheet date there is an indication that a previously assessed impairment loss no longer
amount is reassessed and the impairment loss previously recognized is reversed such that the asset is :
recoverable amount but not exceeding written down value which would have been reported if the impair
been recognized.

b) Financial assets

The Company recognizes loss allowances using the expected credit loss (ECL) model for the financia
valued through profit or loss.

ECL impairment loss allowance is measured at an amount equal to lifetime ECL.

ECL impairment loss allowance (or reversal) recognized during the period is recognized as income or ex
of Profit and Loss. This amount is reflected under the head “Other expenses” in the profit or loss. EC
i.e. as an integral part of the measurement of those assets in the Balance sheet. The allowance reduces
Until the asset meets write-off criteria, the Company does not reduce impairment allowance from the

2.12 Taxes

Income tax expense comprises current tax and deferred tax and is recognized in the Statement of Prof

extent it relates to items directly recognized in Equity or in OCI.
a) Current income tax

Current income tax assets and liabilities for the current and prior periods are measured at the amount
from or paid to the taxation authorities using the tax rates and tax laws that are enacted or substantive
balance sheet date and applicable for the period.

Current tax items in correlation to the underlying transaction relating to OCI and Equity are recognized i
respectively.

Management periodically evaluates positions taken in the tax returns with respect to situations in whi
regulations are subject to interpretation and establishes provisions where appropriate on the basis of a
paid to the tax authorities.

The Company offsets current tax assets and current tax liabilities, where it has a legally enforceable r
amounts and where it intends either to settle on a net basis or to realise the assets and settle the liabilities

b) Deferred income tax

Deferred income tax is recognized using the balance sheet approach. Deferred income tax assets and l
for deductible and taxable temporary differences arising between the tax base of assets and liabilities
amount in financial statements, except when the deferred income tax arises from the initial recognitio
or liability in a transaction that is not a business combination and affects neither accounting nor taxable p
time of the transaction.

Deferred tax assets are recognized for deductible temporary differences, the carry forward of unused '
unused tax losses to the extent that it is probable that taxable profit will be available against which the
differences, and the carry forward of unused tax credits and unused tax losses can be utilised.

The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the e
probable that sufficient taxable profit will be available to allow all or part of the deferred tax assets to
Unrecognised deferred tax assets are re-assessed at each balance sheet date and are recognised to the e
become probable that future taxable profits will allow the deferred tax asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year w
or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively ena
date.

Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off Ý
deferred tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation autho

2.13 Earnings per Share

a) Basic earnings per share are computed by dividing the net profit/(loss) after tax by the weighted av
shares outstanding during the year.

b) Diluted earnings per share are computed by dividing the net profit/(loss) after tax by the weighted .
shares considered for deriving basic earnings per share and also the weighted average number of equi
be issued on the conversion of all dilutive potential equity shares.

2.14 Segment Reporting

Company is into a single line of business and doesn’t have any Reportable Segment , hence Reporting
Ind AS 108 is not applicable

2.15 Cash and cash equivalents

Cash and cash equivalents in the Balance sheet comprise cash on hand, cheques on hand, balance with b
and short term, highly liquid investments with an original maturity of three months or less and which
changes in value.

For the purpose of the Cash Flow Statement, Cash and cash equivalents consist of Cash and cash equ:

net of outstanding book overdrafts as they are considered an integral part of the Company’s cash man

2.16 Cash Flow Statement

Cash flows are reported using the indirect method, whereby profit/loss before tax is adjusted for the e
non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and it<
associated with investing or financing flows. The cash flows from operating, investing and financing
segregated

2.17 Recent Accounting Pronouncements

During March 2017, the Ministry of Corporate Affairs issued the Companies (Indian Accounting Stan
2017, notifying amendments to Ind AS 7 - Statement of cash flows.

These ammendments are in accordance with the recent amendments made by International Accountin
to IAS 7 Statement of Cash flows respectively. The amendments are applicable to the Company from

Amendment to Ind AS 7 - Statement of cash flows

The amendment to Ind AS 7 requires the entities to provide disclosures that enable users of financial
changes in liabilities arising from financing activities, including both changes arising from cash flows an
suggesting inclusion of a reconciliation between the opening and closing balances in the balance shee
financing activities, to meet the disclosure requirement

Note No. : 3 Use of critical estimates, judgements and assumptions

The preparation of the financial statements requires the use of accounting estimates, which, by definil
results. Management also needs to exercise judgement and make certain assumptions in applying the ¹
and preparation of financial statements.

The use of such estimates, judgements and assumptions affect the reported amounts of revenue, expe!
including the accompanying disclosures and the disclosure of contingent liabilities. Uncertainty aboui
could result in outcomes that require a material adjustment to the carrying amount of assets or liabiliti
Estimates and judgements are continuously evaluated. They are based on historical experience and ot
of future events that may have a financial impact on the Company and that are believed to be reasonable

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the bale
significant risk of causing a material adjustment to the carrying amounts of assets and liabilities withi
described below.

The Company based its assumptions and estimates on parameters available when the financial statement
circumstances and assumptions about future developments, however, may change due to market changes
are beyond the control of the Company. Such changes are reflected in the assumptions when they occ
In the process of applying the Company’s accounting policies, management has made the following ji
significant effect on the amounts recognised in the financial statements

i) Estimated useful life of Property, plant and equipment

PPE represent a significant proportion of the asset base of the Company. The charge in respect of per:
after determining an estimate of an asset’s expected useful life and the expected residual value at the <
and residual value of the asset are determined by the management when the asset is acquired and revi

at each financial year end. The lives are based on historical experience with similar assets as well as a
which may impact their lives, such as change in technology.

ii) Recognition of deferred tax assets for carried forward tax losses and unused tax credit

Deferred tax assets are recognised for unused losses (carry forward of prior years’ losses) and unused
is probable that taxable profit would be available against which the losses could be utilised. Significa
required to determine the amount of deferred tax assets that can be recognised, based upon the likely '
taxable profits together with future tax planning strategies.

iii) Estimated fair value of unlisted securities

The fair values of financial instruments that are not traded in an active market and cannot be measure
in active markets is determined using valuation techniques including Net Asset Value method , discou
The Group uses its judgement to select a variety of method / methods and make assumptions that are
conditions existing at the end of each financial year.

The inputs to these models are taken from observable markets where possible, but where this is not fe
is required in establishing fair values. Judgements include considerations of inputs such as liquidity ri
Changes in assumptions about these factors could effect the reported fair value of financial instrumen

b). Fair value hierarchy

The fair value of the financial assets and financial liabilities are included at the amount at which the instrument could be exchanged in a current transaction between
willing parties, other than in a forced or liquidation sale.

The following methods and assumptions were used to estimate the fair values

(1) Fair value of cash and cash equivalents, bank balances other than cash and cash equivalents, trade and other receivables, loans and other Current & Non Current
Financial Assets and other current Liabilities approximate their carrying amounts due totheshort term maturities of these instruments.

Since there is no gain or loss in re-measurement of Investments in unquoted equity shares during the F.Y 2024-25 & F.Y 2023-2024 hence reconciliation is not
considered necessary

Fair value of Investments in unquoted equity shares is carried out by using level 3 basis and Fair value approximates the adjusted net asset method used to arrive at fair
value Investments in unquoted mutual fund are taken at cost as it will be reedemable in equity hence fair value approximates the transaction price , ie, cost .

K) Financial risk management objectives and policies

The Company’s principal financial liabilities are Security deposit charactersied with repayable in short period and beside that there exists no other
fianacial liabilites . The Company’s principal financial assets include Trade receivables, Cash and cash equivalents & other financial assets that derive
directly from its operations.

The Company is exposed to credit risk, liquidity risk and market risk. The Company’s senior management oversees the management of these risks and the
appropriate financial risk governance framework for the Company. The senior management provides assurance that the Company’s financial risk activities
are governed by appropriate policies and procedures and that financial risks are identified, measured and managed in accordance with the Company’s
policies and risk objectives.

The Board of Directors reviewed policies for managing each of these risks, which are summarized below :

(i) Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices . Market risk comprises
three types of risk: interest rate risk, currency risk and other risks such as regulatory risk and commodity price risk.

Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company’s
exposure to the risk of changes in market interest rates relates primarily to the Company’s obligations towards Bank overdraft with floating interest rates.

Foreign currency risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in Foreign exchange rates. Since Company
doesn’t have any exposure in Foreign currency therefore it doesn’t effects the company's cash flow.

Regulatory risk

Risk is inherent in every business activity and share broking business is no exception.

(ii) Credit risk

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial Loss.

The impairment for financial assets are based on assumptions about risk of default and expected loss rates. The Company uses judgement in making these assumptions
and selecting the inputs to the impairment calculation, based on the Company’s past history, existing market conditions as well as forward looking estimates at the end
of each balance sheet date.

Financial assets are written off when there is no reasonable expectation of recovery, however, the Company continues to attempt to recover the receivables. Where
recoveries are made, these are recognised in the Statement of Profit and Loss.

Balances with banks

Credit risk from balances with banks is managed in accordance with the Company’s policy.

(iii) Liquidity risk

The Company’s objective is to maintain a balance between continuity of funding and flexibility through the use of bank overdrafts and short term loans from banks.

L) Capital Management
(a) Risk management

For the purpose of the Company’s capital management, capital includes issued equity capital, securities premium and all other equity reserves attributable to the equity
shareholders of the Company. The Company’s objective when managing capital is to safeguard its ability to continue as a going concern so that it can continue to
provide returns to shareholders and other stake holders.

The Company manages its capital structure and makes adjustments in light of changes in the financial condition and the requirements of the financial covenants. To
maintain or adjust the capital structure, the Company may adjust the dividend payment to shareholders, return capital to shareholders (buy back its shares) or issue
new shares.

In order to achieve this overall objective, the Company’s capital management, amongst other things, aims to ensure that it meets financial covenants attached to the
interest-bearing loans and borrowings that define capital structure requirements. The Company has complied with these covenants and there have been no breaches in
the financial covenants of any interest-bearing loans and borrowings.

No changes were made in the objectives, policies or processes for managing capital during the year ended 31st March, 2025 and 31st March 2024

I Note: 30 Details of Benami Property held

The Company does not held any Benami Property.

Note: 31 Borrowing from banks or Financial Instution Institutions

The company has not borrowed any Loan during the Year.

Note: 32 Wilful Defaulter

The Company had never been declared defaulter by any of the Regulators.

Note: 33 Registration of charges or satisfaction with Registrar of Companies

The Company does not have any secured Loan therefore question of registration of charges does not arise.

Note: 34 Compliance with approved scheme(s) of arrangements

The company has not entered into any scheme in terms of sections 230 to 237 of the Companies Act, 2013.

Note: 35 Details of Crypto Currency or Virtual Currency

During the year the company has not done any transaction related to Crypto Currency or Virtual Currency.

Note: 36 Utilisation of Borrowed Fund & Share Premium

During the Year company has not taken any fresh Loan and did not issue shares.

Note: 37 Compliance with layer of Companies

The Company does not have any layer company as prescribed under clause 87 of section 2 of the Act read with Companies (restriction
Note: 38 Undisclosed Income

The Company do not have any unrecorded transaction in the books of accounts that has been surrended or disclosed as income during any assessment under Income
tax Act, 1961.

Note: 39 Relationship with Struck off Companies

The Company has not entered into any transactions with the companies struck off under section 248 of the Companies Act, 2013 or 560 of Companies Act, 1956.

Note: 40

The MCA wide notification dated 24th March 2021 has amended Schedule III to the Companies Act, 2013 in respect of certain disclosure which are applicable from
1st April 2021. The company has incorporated the changes as per the said amendment in the above results and has also changed comparative numbers wherever
applicable.

Note: 41 Immovable Property

| There are no Immovable Property whose title deeds are not held in name of the Company
Note: 42

Previous Year's figures have been regrouped/ rearranged, wherever necessary. All amounts are converted into Indian Rs. Hundred where as all unit of Measurement
are in absolute figures.