A. Significant Accounting Policies: -

1. The company follows the Mercantile System of Accounting.

2. Depreciation on fixed assets is provided on Useful Life method in accordance with section-123 of the companies Act, 2013 at the rate and in the manner prescribed in schedule-II of the said Act. From the date this schedule comes into effect.

B. Notes on Accounts: -

1. The figures in the Profit & Loss A/c and Balance Sheet have been rounded off to the thousand Rupee.

2. Inventories are taken, as valued and certified by the management.

3. Sundry Debtors, Sundry Creditors, Secured Loan are subject to Confirmation from the parties.

4. In the opinion of the management, Sundry Current assets and Advances are expected to be realized at the value shown in the Balance sheet of the Company as 31.03.2025.

5. These financial statements are responsibility of the management of the company and our responsibility is to express our opinion on this financial statement based on our audit. The Presentation of financial statements requires estimates and assumptions to be made that affect the reported amount. Differences between the actual and estimated results are recognized in the period in which the results are known determined.

6. Revenue Expenses where otherwise not verifiable have been verified on the basis of self authenticated vouchers.

7. The Directors have certified that all expenses are incurred exclusively for the purpose of business and no personal expenditure of any sort has been debited to the Profit & Loss A/c.

8. GST Figures are subject to reconciliation with GST returns and ledgers as per GST portal.