Cestrum Investment Broker Private Ltd

714 Tulsiani Chambers,

212, Nariman Point
Mumbai 400021
Trial Balance
1-Apr-22 to 31-Mar-23
Cestrum Investment Broker Private
Ltd
Particulars 1-Apr-22 to 31-Mar-23
Closing Balance
Debit Credit
Capital Account 11154450.25 197502000.00
Reserves & Surplus 11154450.25 180502000.00
Capital Redumption Reserve 28000000.00
Profit & Loss A/c Bal. 11154450.25
Security Premium on Eq Shares 152502000.00
Paid Up EQ. Share 17000000.00
Equity Share 17000000.00
Preference Shares
Current Liabilities 101160.00 2600000.00
Duties & Taxes 101160.00 780000.00
GST 101160.00
CGST 50580.00
SGST 50580.00
TDS on Dividend 780000.00
Provisions
Sundry Creditors
Provision for Audit Fees 20000.00
Security Deposists-Vivarea-2603 1800000.00
Fixed Assets 44247444.75 8901131.00
Dep. on Flat NO. 2603 7271282.00
Dep.on Furniture & Fixture 1052730.00
Dep. on Office Equipment 577119.00
Flat at Vivarea 2603 (Mahalaxmi) 42096487.00
Home Appliances & Fixtures 1986458.75
Office Equipment 164499.00
Investments 160461474.56
Aditya Birla Sunlife Money Manager Fund 31112931.56
Eq Shares of NSE 120018000.00
Eq Shares of Viswaat Chemicals Ltd 8250000.00
Shreeji Kosh Overseas PTE Ltd 1080543.00
Current Assets 9446226.61 5216590.00
Deposits (Asset) 561670.00
Deposit-MGL 5000.00
Deposit with BSE Ltd 500000.00
Deposit with Tata Power 56670.00
Loans & Advances (Asset) 4922033.05 5216590.00
Advace Tax & TDS 4922033.05 5216590.00
Advance Tax 2021-22 1250000.00
Advance Tax 2022-23 1100000.00
Advance Tax 2023-24 1800000.00
Income TAx Refundable/Payable 46590.00
 Provision for Income Tax AY 2021-22 1400000.00
Provision for Income Tax AY 2022-23 1340000.00
Provision for Income Tax AY 2023-24 2430000.00
Self Assessment Tax AY 2021-22 111970.00
Self Assessment Tax AY 2022-23 235010.00
TDS Receivable AY 2021-22 38803.05
TDS Receivable AY 2023-24 386250.00
Sundry Debtors
Cash-in-hand
Bank Accounts 3588381.14
Bank Bal(Cestrum) 1906529.50
HDFC Bank A/c50200009977421 1906529.50
Fixed Deposit with BSE Ltd 500000.00
IDFC First Bank A/c No.10120890536 1081851.64
IDFC First Bank BSE Comm. Setle A/c No.100917 100000.00
Interest on Accrued FD 15665.00
Sundry Receivable 358477.42
Direct Incomes 4959891.65
Profit & Loss Investment (LT) 3962891.65
Profit & Loss Investment (ST) 997000.00
Direct Expenses 24654.76
STT on Investment 23970.00
Trading Exp Investment 684.76
Indirect Incomes 11277505.15
Dividend Recd 2520000.00
Interest On FDR 15665.00
Profit on Mutual Fund 3121840.15
Rent Income-Residential Flat 5620000.00
Indirect Expenses 2591707.57 0.70
Interest & Financial Charges 127.94
Bank Charges 127.94
Audit Fees 20000.00
CGST Exp 55837.67
Conveyance Changes 4099.00
Demat Charges 961.70
Depreciation 774508.00
Electricity Charges 13978.00
Fees & Subcription 6500.00
Gas Charges 1719.00
Insurance Expenses (No ITC) 18880.00
Membership Fees (Services) 275000.00
Professional Charges Paid 1000.00
Professional Charges (Services) 75000.00
Property Tax 110040.00
Rent Paid (Services) 60000.00
Round Off 0.70
SGST Exp 55837.67
Society Maintenance 612551.00
Stamp Duty Charges MF 8908.59
Stamp Duty & Registration Charges 58000.00
Stamp & Revenue Charges 7000.00
 Travelling Charges (No Input) 431759.00
Appropriation 2430000.00
Provion for Income Tax 2430000.00
Grand Total 230457118.50 230457118.50
Cestrum Investment Broker Private Ltd
714 Tulsiani Chambers,
212, Nariman Point
Mumbai 400021
Trial Balance
1-Apr-22 to 31-Mar-23
Cestrum Investment Broker
Private Ltd
Particulars 1-Apr-22 to 31-Mar-23
Closing Balance
Debit Credit
Capital Account 11154450.25 197502000.00 0.00
Reserves & Surplus 11154450.25 180502000.00 0.00
Capital Redumption Reserve 28000000.00 0.00
Profit & Loss A/c Bal. 11154450.25 0.00
Security Premium on Eq Shares 152502000.00 0.00
Paid Up EQ. Share 17000000.00 0.00
Equity Share 17000000.00 0.00
Preference Shares 0.00
Current Liabilities 101160.00 2600000.00 0.00
Duties & Taxes 101160.00 780000.00 0.00
GST 101160.00 0.00
CGST 50580.00 0.00
SGST 50580.00 0.00
TDS on Dividend 780000.00 0.00
Provisions 0.00
Sundry Creditors 0.00
Provision for Audit Fees 20000.00 0.00
Security Deposists-Vivarea-2603 1800000.00 0.00
Fixed Assets 44247444.75 8901131.00 0.00
Dep. on Flat NO. 2603 7271282.00 0.00
Dep.on Furniture & Fixture 1052730.00 0.00
Dep. on Office Equipment 577119.00 0.00
Flat at Vivarea 2603 (Mahalaxmi) 42096487.00 0.00
Home Appliances & Fixtures 1986458.75 0.00
Office Equipment 164499.00 0.00
Investments 160461474.56 0.00
Aditya Birla Sunlife Money Manager Fund 31112931.56 0.00
Eq Shares of NSE 120018000.00 0.00
Eq Shares of Viswaat Chemicals Ltd 8250000.00 0.00
Shreeji Kosh Overseas PTE Ltd 1080543.00 0.00
Current Assets 9446226.61 5216590.00 220.00
Deposits (Asset) 561670.00 0.00
Deposit-MGL 5000.00 0.00
Deposit with BSE Ltd 500000.00 0.00
Deposit with Tata Power 56670.00 0.00
Loans & Advances (Asset) 4922033.05 5216590.00 -1545.00
Advace Tax & TDS 4922033.05 5216590.00 -1545.00
Advance Tax 2021-22 1250000.00 0.00
Advance Tax 2022-23 1100000.00 0.00
Advance Tax 2023-24 1800000.00 0.00
Income TAx Refundable/Payable 46590.00 0.00
 Provision for Income Tax AY 2021-22 1400000.00 0.00
Provision for Income Tax AY 2022-23 1340000.00 0.00
Provision for Income Tax AY 2023-24 2430000.00 0.00
Self Assessment Tax AY 2021-22 111970.00 0.00
Self Assessment Tax AY 2022-23 235010.00 0.00
TDS Receivable AY 2021-22 38803.05 0.00
TDS Receivable AY 2023-24 386250.00 -1545.00
Sundry Debtors 0.00
Cash-in-hand 0.00
Bank Accounts 3588381.14 0.00
Bank Bal(Cestrum) 1906529.50 0.00
HDFC Bank A/c50200009977421 1906529.50 0.00
Fixed Deposit with BSE Ltd 500000.00 0.00
IDFC First Bank A/c No.10120890536 1081851.64 0.00
IDFC First Bank BSE Comm. Setle A/c No.10091772726 100000.00 0.00
Interest on Accrued FD 15665.00 1765.00
Sundry Receivable 358477.42 0.00
Direct Incomes 4959891.65 0.00
Profit & Loss Investment (LT) 3962891.65 0.00
Profit & Loss Investment (ST) 997000.00 0.00
Direct Expenses 24654.76 0.00
STT on Investment 23970.00 0.00
Trading Exp Investment 684.76 0.00
Indirect Incomes 11277505.15 0.00
Dividend Recd 2520000.00 0.00
Interest On FDR 15665.00 0.00
Profit on Mutual Fund 3121840.15 0.00
Rent Income-Residential Flat 5620000.00 0.00
Indirect Expenses 2591707.57 0.70 0.00
Interest & Financial Charges 127.94 0.00
Bank Charges 127.94 0.00
Audit Fees 20000.00 0.00
CGST Exp 55837.67 0.00
Conveyance Changes 4099.00 0.00
Demat Charges 961.70 0.00
Depreciation 774508.00 0.00
Electricity Charges 13978.00 0.00
Fees & Subcription 6500.00 0.00
Gas Charges 1719.00 0.00
Insurance Expenses (No ITC) 18880.00 0.00
Membership Fees (Services) 275000.00 0.00
Professional Charges Paid 1000.00 0.00
Professional Charges (Services) 75000.00 0.00
Property Tax 110040.00 0.00
Rent Paid (Services) 60000.00 0.00
Round Off 0.70 0.00
SGST Exp 55837.67 0.00
Society Maintenance 612551.00 0.00
Stamp Duty Charges MF 8908.59 0.00
Stamp Duty & Registration Charges 58000.00 0.00
Stamp & Revenue Charges 7000.00 0.00
 Travelling Charges (No Input) 431759.00 0.00
Appropriation 2430000.00 0.00
Provion for Income Tax 2430000.00 0.00
Grand Total 230457118.50 230457118.50 ###
 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2330000.00
0.00
0.00
0.00
0.00
2330000.00
2330000.00
0.00
0.00
0.00
0.00
 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
220.00
0.00
220.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
 0.00
0.00
0.00
2330220.00
Investment Amt INR with Bank Chgs 1,080,543
Investment Amt SGD 16,750
INR Rate on Investment Date 64.51

BS As on 30.9.2022
SGD Rate INR
Nat Asset Value 20,938 64.51 1,350,710

Investment Amt 16,750 64.51 1,080,543

Capital Reserve 270,167

Balance Sheet as on 30.09.2022

Sh Cap 21,000 64.51 1,354,710
Retained Earning - 62 64.51 - 4,000
Liability 8,100 64.51 522,531

Total 29,038 1,873,241

Cash/Bank 8,038 64.51 518,531

Other Receivable 21,000 64.51 1,354,710

Total 29,038 1,873,241

Diff - -

Balance Sheet as on 31.03.2023

Sh Cap 21,000 61.75 1,296,750
Retained Earning - 62 61.75 - 3,829
Liability 8,100 61.75 500,175

Total 29,038 1,793,096

Cash/Bank 8,038 61.75 496,346

Other Receivable 21,000 61.75 1,296,750

Total 29,038 1,793,096

Diff - -
Cestrum Restated Balance Sheet as on 30.09.2022 for Consol
Capital Reserve 270,167
Investment 1,080,543
Liability 522,531

1,873,241

Cash/Bank 518,531
Other Receivable 1,354,710

1,873,241

Cestrum Restated Balance Sheet

Cestrum Restated Balance Sheet as on 31.03.2023 for Consol
Capital Reserve 270,167 270,167
Investment 1,080,543 1,080,543
Liability 522,531 500,175

1,873,241 1,850,885

Cash/Bank 518,531 496,346

Other Receivable 1,354,710 1,296,750

1,873,241 1,793,096

Foreign Exchange F - - 57,789

CESTRUM INVESTMENT BROKER PRIVATE LIMITED 61.7543
Trial Balance Subsidiary Figures Eliminations Final Figures
Particulars Debit Credit Balance Debit Credit Debit Credit Debit Credit Balance
Paid Up Shares Capital Capital Account 17,000,000.00 17,000,000.00 12,967.50 - 12,967.50 - 170,000.00 170,000.00
Preference Shares 3% Capital Account - 17,000,000.00 - - 170,000.00
Preference Shares 8% reserve & Surplus 17,000,000.00 - - 170,000.00
Share Premium reserve & Surplus 152,502,000.00 169,502,000.00 - 1,525,020.00 1,695,020.00
Capital Reserve on Consolidation reserve & Surplus 169,502,000.00 2,701.67 - 2,701.67 1,697,721.67
Foreign Exchange Fluctuation Res reserve & Surplus 169,502,000.00 577.89 - 577.89 - 1,697,143.78
Capital Redumption Reserve reserve & Surplus 28,000,000.00 197,502,000.00 - 280,000.00 1,977,143.78
Profit & Loss Appr A/c reserve & Surplus - 11,154,450.25 186,347,549.75 - 38.29 38.29 - - 111,544.50 1,865,599.28
Unsecured Loans Loan Liablities 186,347,549.75 - - 1,865,599.28
GRN Finsec Pvt. Ltd. Loan Liablities 186,347,549.75 - - 1,865,599.28
Duties & Taxes curre 101,160.00 186,246,389.75 1,011.60 - 1,864,587.68
TDS Payable 780,000.00 187,026,389.75 - 7,800.00 1,872,387.68
Sundry Payable current Liabilities 187,026,389.75 - - 1,872,387.68
Rent Deposit current Liabilities 1,800,000.00 188,826,389.75 - 18,000.00 1,890,387.68
Audit Fees Payable current Liabilities 20,000.00 188,846,389.75 - 200.00 1,890,587.68
Provision for O/S Liabilities current Liabilities - 188,846,389.75 - - 1,890,587.68
Resi. Flat No.2603 at Hindustan Mill C Fixe 42,096,487.00 146,749,902.75 420,964.87 - 1,469,622.81
Dep.Resi. Flat No.2603 at Hindustan MFixed assets 7,271,282.00 154,021,184.75 - 72,712.82 1,542,335.63
Office Premises - Sakar Fixed assets 154,021,184.75 - - 1,542,335.63
Office Premises (Tulsiani)-Depn Fixed assets 154,021,184.75 - - 1,542,335.63
Home Appliances & Fixtures Fixe 1,986,459 152,034,726.00 19,864.59 - 1,522,471.04
Home Appliances & Fixtures(Deprn) Fixed assets 1,052,730.00 153,087,456.00 - 10,527.30 1,532,998.34
FURNITURES & FIXTURES (NEW)15.2 Fixed assets 153,087,456.00 - - 1,532,998.34
Membership Deposit BSE Card Fixed assets 153,087,456.00 - - 1,532,998.34
Office Equipment Fixe 164,499 152,922,957.00 1,644.99 - 1,531,353.35
Office Equipments (Depn.) Fixed assets 577,119.00 153,500,076.00 - 5,771.19 1,537,124.54
CWIP Resi. Flat No.2603 at Hindustan Mill Comp. 153,500,076.00 - - 1,537,124.54
Eq Shares Religare Inve - 153,500,076.00 - - 1,537,124.54
Eq Shares of NSE Inve 120,018,000.00 33,482,076.00 1,200,180.00 - 336,944.54
Eq Shares Viswat Chemical 8,250,000.00 25,232,076.00 82,500.00 - 254,444.54
Singapore Subsidery Inve 1,080,543.00 24,151,533.00 - 10,805.43 - - 254,444.54
Aditya Birla Sunlife Liquid Fund Inve 31,112,931.56 - 6,961,398.56 311,129.32 - - 56,684.78
Income Tax Refundable/payable LT Loan &Advance 46,590.00 - 6,914,808.56 - 465.90 - 56,218.88
Advance Tax AY 2020-21 LT Loan &Advance - 6,914,808.56 - - - 56,218.88
Advance Tax AY 2021-22 LT L 1,250,000.00 - 8,164,808.56 12,500.00 - - 68,718.88
Advance Tax AY 2022-23 LT L 1,100,000.00 - 9,264,808.56 11,000.00 - - 79,718.88
Advance Tax 2023-24 LT L 1,800,000.00 - 11,064,808.56 18,000.00 - - 97,718.88
Provision for Income Tax AY 2020-21 LT Loan &Advance - 11,064,808.56 - - - 97,718.88
Provision for Income Tax AY 2021-22 LT Loan &Advance 1,400,000.00 - 9,664,808.56 - 14,000.00 - 83,718.88
Provision for Income Tax AY 2022-23 LT Loan &Advance 1,340,000.00 - 8,324,808.56 - 13,400.00 - 70,318.88
Provision for Income Tax AY LT Loan &Advance 2,430,000.00 - 5,894,808.56 - 24,300.00 - 46,018.88
Self Assessment Tax AY 2021-22 LT L 111,970.00 - 6,006,778.56 1,119.70 - - 47,138.58
Self Assessment Tax AY 2022-23 LT L 235,010.00 - 6,241,788.56 2,350.10 - - 49,488.68
TDS Receivable AY 2021-22 LT L 38,803.05 - 6,280,591.61 388.03 - - 49,876.71
TDS Receivable AY 2023-24 LT L 386,250.00 - 6,666,841.61 3,862.50 - - 53,739.21
ASE SEC DEPOSITS LT Loan &Advance - 6,666,841.61 - - - 53,739.21
Advance For Maintenance Charges LT Loan &Advance - 6,666,841.61 - - - 53,739.21
Deposit with BSE Ltd LT L 500,000.00 - 7,166,841.61 5,000.00 - - 58,739.21
Electricity Deposit (Tata Power) Othe 56,670.00 - 7,223,511.61 566.70 - - 59,305.91
Electricity Deposit(Shreeji) Other Curr Assets - 7,223,511.61 - - - 59,305.91
Sec.Deposit (MGL) Othe 5,000.00 - 7,228,511.61 50.00 - - 59,355.91
Telephone Deposit(Ahm.) Other Curr Assets - 7,228,511.61 - - - 59,355.91
Sundry Receivable Othe 358,477.42 - 7,586,989.03 3,584.77 - - 62,940.68
Stock-in-trade Stock in trade - 7,586,989.03 - - - 62,940.68
Interest Accrued on Fixed Deposits ST L 15,665.00 - 7,602,654.03 156.65 - - 63,097.33
Cash -S cash - - 7,602,654.03 - - - 63,097.33
HDFC Bank A/c50200009977421 cash 1,906,529.50 - 9,509,183.53 19,065.30 - - 82,162.63
IDFC FIRST BANK SETT ACCOUNT cash 1,081,851.64 - 10,591,035.17 4,963.46 15,781.98 - - 97,944.61
IDFC FIRST BANK cash 100,000.00 - 10,691,035.17 1,000.00 - - 98,944.61
F/D with HDFC(BSE) cash 500,000.00 - 11,191,035.17 5,000.00 - - 103,944.61
Other Liabilities of Subsidiary - 11,191,035.17 5,001.75 - 5,001.75 - 98,942.86
Other Receivables of Subsidiary - 11,191,035.17 12,967.50 12,967.50 - - 111,910.36
Mutual Fund - 11,191,035.17 - - - 111,910.36
Sales Busines Income - 11,191,035.17 - - - 111,910.36
Purchases Busines Income - 11,191,035.17 - - - 111,910.36
Profit From Future Option Busines Income - 11,191,035.17 - - - 111,910.36
Trading & Other Expenses on SecuritieBusi 684.76 - 11,191,719.93 6.85 - - 111,917.21
Dividend Recd. (Investment) other income 2,520,000.00 - 8,671,719.93 - 25,200.00 - 86,717.21
Dividend - Trading Shares other income - 8,671,719.93 - - - 86,717.21
Interest recd. on loan - 8,671,719.93 - - - 86,717.21
Interst on Income Tax Refund - 8,671,719.93 - - - 86,717.21
Interest on F/d other income 15,665.00 - 8,656,054.93 - 156.65 - 86,560.56
Profit on Sale of Investment (L.T) 3,962,891.65 - 4,693,163.28 - 39,628.92 - 46,931.64
Profit on Sale of Investment (S.T) M F 3,121,840.15 - 1,571,323.13 - 31,218.40 - 15,713.24
Profit on Sale of Investment (S.T) Sharother income 997,000.00 - 574,323.13 - 9,970.00 - 5,743.24
Rent & Compensation other income - - 574,323.13 - - - 5,743.24
Rent Income-Residential Flat other income 5,620,000.00 5,045,676.87 - 56,200.00 50,456.76
Misc income - 5,045,676.87 - - 50,456.76
BONUS Payment to Employee 5,045,676.87 - - 50,456.76
Salary-Basic Payment to Employee 5,045,676.87 - - 50,456.76
Transpotation Allowances Payment to Employee 5,045,676.87 - - 50,456.76
Gratuity 5,045,676.87 - - 50,456.76
Travelling Exp. admi 431,759.00 4,613,917.87 4,317.59 - 46,139.17
Conveyance Exp admi 4,099.00 4,609,818.87 40.99 - 46,098.18
ASE Network Charges admin.& Busi. Exp 4,609,818.87 - - 46,098.18
Audit Fees admi 20,000.00 4,589,818.87 200.00 - 45,898.18
Repair & Maintenace admin.& Busi. Exp 4,589,818.87 - - 45,898.18
Membership Fee admi 275,000.00 4,314,818.87 2,750.00 - 43,148.18
Fees & Subscription admi 6,500.00 4,308,318.87 65.00 - 43,083.18
PRINTING & STATIONARY admin.& Busi. Exp 4,308,318.87 - - 43,083.18
Electricity charges admi 13,978.00 4,294,340.87 139.78 - 42,943.40
Insurance Exps Corporate admi 18,880.00 4,275,460.87 188.80 - 42,754.60
Profession Charges admi 1,000.00 4,274,460.87 10.00 - 42,744.60
Professional Charges (Services) admi 75,000.00 4,199,460.87 750.00 - 41,994.60
Rent Rates & Taxes admin.& Busi. Exp 4,199,460.87 - - 41,994.60
Society Maintenance admi 612,551.00 3,586,909.87 6,125.51 - 35,869.09
Property Tax admi 110,040.00 3,476,869.87 1,100.40 - 34,768.69
capital increase Expenses admin.& Busi. Exp 3,476,869.87 - - 34,768.69
Rent Paid Tulsiani Office Broking activiadmi 60,000.00 3,416,869.87 600.00 - 34,168.69
Stt Paid - Derivative admin.& Busi. Exp 3,416,869.87 - - 34,168.69
STT (Exp) on Investment admi 23,970.00 3,392,899.87 239.70 - 33,928.99
STT (Exp) on Stock 3,392,899.87 - - 33,928.99
Exp. Rental Property admin.& Busi. Exp 3,392,899.87 - - 33,928.99
Telephone & Mobile Expenses admin.& Busi. Exp 3,392,899.87 - - 33,928.99
Professional Tax (Office) Misc.exp. 3,392,899.87 - - 33,928.99
STAMPS CHARGES Misc 8,908.59 3,383,991.28 89.09 - 33,839.90
Interest on Delay Misc.exp. 3,383,991.28 - - 33,839.90
ROC Filling Fee admi - 3,383,991.28 - - 33,839.90
Misc Exp Misc 1,719.00 0.70 3,382,272.98 17.19 0.01 33,822.72
Legal & Others Expenses Misc 65,000.00 3,317,272.98 650.00 - 33,172.72
Stamp Duty Charges MF Misc - 3,317,272.98 - - 33,172.72
CGST Exp Misc 55,837.67 3,261,435.31 558.38 - 32,614.34
SGST Exp Misc 55,837.67 3,205,597.64 558.38 - 32,055.96
Interst paid Interest & financial 3,205,597.64 - - 32,055.96
Bank Charges Inte 127.94 3,205,469.70 1.28 - 32,054.68
Depository Charges Inte 961.70 3,204,508.00 9.62 - 32,045.06
Depreciation Depr 774,508.00 2,430,000.00 7,745.08 - 24,299.98
Dividend Paid - 2,430,000.00 - - 24,299.98
provision For Tax Prov 2,430,000.00 - 24,300.00 - - 0.02
Provision for Deffer Tax Provision for Tax - - - - 0.02
Short/Excess Tax Provision relating to earlier year - - - - 0.02
Deffer Tax -BS Deferred Tax (Laib) - - - - 0.02
Grand Total 219,302,668.25 219,302,668.25 - 17,930.96 17,930.96 - 10,227.54 - 10,227.54 2,200,730.13 2,200,730.11 0.02
 CESTRUM INVESTMENT
BROKER PRIVATE LIMITED

ANNUAL REPORT
2022 – 2023
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Consolidated Balance Sheet as at 31st March, 2023
(Rs In Hundred)
Particulars Note No. As at 31st March,
2023
EQUITY AND LIABILITIES
Shareholders’ Funds
(a) Share Capital 1 170,000.00
(b) Reserves and Surplus 2 1,807,509.64
1,977,509.64

Current Liabilities
(a) Other current liabilities 3 33,947.32

TOTAL 2,011,456.96
ASSETS
Non-Current Assets
(a) Property, Plant & Equipment 4
Tangible Assets 353,463.14
(b) Non-Current Investments 5 1,593,809.32
1,947,272.46

Current Assets
(a) Cash and Cash Equivalents 6 40,847.28
(b) Other Current Assets 7 23,337.22
64,184.50

TOTAL 2,011,456.96

Significant Accounting Policies A to D

Notes on Financial Statement 1 to 19
As per our report of even date
For RAJEN DAMANI & ASSOCIATES For and on behalf of the Board
Chartered Accountants
Firm Regn No. 116762W

Ravi Chaturvedi
Director
(DIN: 06890879)

CA Vikas N Mehta
Partner Krishna Poojary
M No. 043754 Director
Place : Mumbai (DIN: 02544153)
Date : 31.05.2023
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Consolidated Statement of Profit and Loss for the year Ended 31st March, 2023
(Rs In Hundred)
Particulars Note No. 2022-23
Income
Revenue from Operations 8 80,817.32

Other Income 9 81,556.65

Total Income 162,373.97

Expenses
(a) Depreciation & Amortisation Expenses 4 7,745.08
(b) Other Expenses 10 18,418.53
Total expenses 26,163.61

Profit / (Loss) before Tax 136,210.36

Tax Expenses :
Current Tax 24,300.00
Current Tax relating to Prior Years -
24,300.00

Profit / (Loss) for the year 111,910.36

Earnings per equity share of face value of Rs. 10/- each : 11

(a) Basic 0.07
(b) Diluted 0.07

Significant Accounting Policies A to D

Notes on Financial Statement 1 to 19
As per our report of even date For and on behalf of the Board
For RAJEN DAMANI & ASSOCIATES
Chartered Accountants
Firm Regn No. 116762W
Ravi Chaturvedi
Director
(DIN: 06890879)

CA Vikas N Mehta
Partner Krishna Poojary
M No. 043754 Director
Place : Mumbai (DIN: 02544153)
Date : 31.05.2023
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Consolidated Cash Flow Statement for the Year ended 31st March, 2023
(Rs In Hundred)
Particulars 2022-23
A Cash flow from operating Activities
Net Profit / (Loss) before tax, as per Statement of Profit and Loss 136,210.36
Adjustment for :
Depreciation 7,745.08
Profit/(Loss) on sale of Investment (80,817.32)
Adj of Capital Reserve on Consolidation 2,701.67
Adj of Foreign Exchange Fluctuation Reserve on Consolidation (577.89)
Rent Income (56,200.00)
Dividend Income (25,200.00)
Operating Profit / (Loss) before working capital changes (16,138.10)
Adjustment for:
Trade & Other Receivables (22,657.02)
Trade & Other Payables 30,801.75
8,144.73
Cash generated from / (used in) operations (7,993.37)
Income Tax paid (24,212.60)
Net Cash from / (used) in Operating Activities (32,205.97)

B Cash flow from Investing Activities

Purchase of Investments (1,864,428.21)
Sale of Investments 1,951,435.42
Dividend Income 25,200.00
Rent Income 56,200.00
Net Cash from / (used) in Investing Activities 168,407.21

C Cash flow from Financing Activities

Proceeds from Issue of Equity Shares -
Redumption of Preference Shares (260,000.00)
Dividend Paid on Preference Shares (78,000.00)
Net cash from / (used) in Financing Activities (338,000.00)

Net increase / (decrease) in cash and cash equivalents (201,798.76)

Opening Balance of Cash and Cash Equivalents 242,646.04
Closing Balance of Cash and Cash Equivalents (Refer Note No. 6) 40,847.28

Note: The above Cash flow statement has been prepared under the indirect method set out in Accounting Standard - 3.

As per our report of even date

For RAJEN DAMANI & ASSOCIATES For and on behalf of the Board
Chartered Accountants
Firm Regn No. 116762W

Ravi Chaturvedi
Director
(DIN: 06890879)

CA Vikas N Mehta
Partner Krishna Poojary
M No. 043754 Director
Place : Mumbai (DIN: 02544153)
Date : 31.05.2023
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Significant Accounting Policies

(A) Basis of preparation of financial statements:

a) The Consolidated Financial Statements are prepared on accrual basis under the historical cost convention, in accordance with the
Generally Accepted Accounting Principles in India (Indian GAAP) and the relevant provisions of the Companies Act, 2013, as
adopted consistently by the Company. The financial statements are presented in Indian Rupees rounded off to the nearest rupees
in hundred.
b) All items of income and expenditure having a material bearing on the financial statements are recognised on accrual basis.

(B) Principals of Consolidation:

a) The consolidated financial statements relate to Cestrum Investment Broker Private Limited (‘the Company’) and its subsidiary
company (collectively referred to as "Group")

b) The consolidated financial statements have been prepared on the following basis:
i) The financial statements of the Company and its subsidiary companies are combined on a line-by-line basis by adding together the
book values of like items of assets, liabilities, income and expenses, after fully eliminating intra-group balances and intra-group
transactions in accordance with Accounting Standard (AS) 21 "Consolidated Financial Statements".

ii) In case of associates (if any) where the company directly or indirectly through subsidiaries holds more than 20% of equity,
Investments in associates are accounted for using equity method in accordance with Accounting Standard (AS) 23 "Accounting for
investments in associates in consolidated financial statements".

iii) As far as possible, the consolidated financial statements are prepared using uniform accounting policies for like transactions and
other events in similar circumstances and are presented in the same manner as the Company’s separate financial statements.

iv) The difference between the cost of investment in the subsidiaries, over the net assets at the time of acquisition of shares in the
subsidiaries is recognised in the financial statements as Goodwill or Capital Reserve, as the case may be.

(c) Investments other than in subsidiaries and associate have been accounted as per Accounting Standard (AS) 13 on “Accounting for
Investments”.

(D) Other Significant Accounting Policies:

a) Use of Estimates :
The preparation of Financial Statements in confirmity with Indian GAAP requires judgements, estimates and assumptions to be
made that affect the reported amount of assets and liabilities on the date of financial statements and the reported amount of
revenue and expenses during the reporting year. The difference between the actual results and estimates are recognised in the
year in which the results are known or materialised.

b) Investments:
i) Investments are classified into current investments and long term investments.
ii) Current Investments are valued, catagory wise, at cost or market price/quoted value whichever is lower.
iii) Long term investments are valued at cost. Provision for diminution is made scrip wise to recognise a decline, only if such decline is
other than temporary.

c) Stock-in Trade:
Stock-in-trade (Shares & Securities) is valued catagory wise, at cost or market price/quoted value whichever is lower. Cost is
arrived at using First in First out (FIFO) method.

d) Property, Plant & Equipments:

The Property, Plant & Equipment are stated at Cost less accumulated depreciation and after taking into consideration the lease
adjustment account. All cost including financing costs relating to the borrowings attributable to the Property, Plant & Equipment are
capitalised till the asset is put to use.

e) Depreciation:
Depreciation on Property, Plant & Equipment is provided as per Straigth Line Method (SLM) based on useful life of the assets as
prescribed in Schedule II to the Companies Act, 2013.

f) Impairment of Assets:
An asset is treated as impaired when the carrying cost of an assets exceeds its recoverable value. An impairment loss is charged to
the Statement of Profit and Loss in the year in which assets is identified as impaired. The impairment loss recognised in the prior
accounting year is reversed if there has been a change in estimates of recoverable amount.

g) Revenue Recognition :
i) Revenue is recognized on accrual basis.
ii) Brokerage income is accounted in the year in which it fall due and is exclusive of GST.

h) Miscellaneous Expenditure :
Preliminary expenses and deferred revenue expenditure are written off in the year of incorporation.

i) Derivative Trading
i) Premium paid on purchase of options is considered at Cost. The options outstanding at the year end are valued at cost or market
value whichever is lower.
ii) Additional liability, if any accrued till end of the year on options sold is booked as expense.
iii) Loss or Profit on settlement of Futures during the year is charged / credited to Statement of Profit and Loss.
iv) Loss arising on account of Mark to Market of the un-expired Futures at the year end is charged to Statement of Profit and Loss.

j) Foreign Currency Transactions:

i) Transactions denominated in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction.
ii) Monetary items denominated in foreign currencies, if any at the year end are restated at year end rates.
iii) Non monetary foreign currency items are carried at cost.
iv) Any income or expense on account of exchange difference either on settlement or on translation is recognised in the Statement of
Profit and Loss.

k) Provisions, Contingent Liabilities and Contingent Assets :

Provisions involving substantial degree of estimation in measurement are recognised when there is a present obligation as a result
of past events and it is probable that there will be outflow of resources. Contingent liabilities, if material, are not recognised but are
disclosed in the notes. Contingent assets are neither recognised nor disclosed in the financial statements.

l) Employee Benefits :
Retirement Benefits are accounted on cash basis.

m) Current Tax and Deferred Tax:

Provision for current tax is made after taking into consideration benefits admissible under the provisions of the Income Tax Act,
1961. Deferred tax resulting from “timing difference” between book and taxable profit is accounted for using the tax rates and laws
that have been enacted or substantially enacted as on the Balance Sheet date.
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 1 - Share Capital (Rs In Hundred)

As at 31st
Particulars
March, 2023
(A) SHARE CAPITAL:
Authorised Share Capital
19,00,000 (19,00,000) Equity Shares of Rs. 10 each 190,000.00
26,00,000 (26,00,000) Preference Shares of Rs. 10/- each 260,000.00

450,000.00
Issued, Subscribed & Paid Up
17,00,000 (17,00,000) Equity Shares of Rs. 10 each, fully paid up 170,000.00
Nil (26,00,000) 3% Redeemable Cumulative, Optionally Convertible
Preference Shares of Rs. 10/- each, fully paid up -

170,000.00

(B) Reconciliation of the number of Equity Shares outstanding at the beginning and at the end of the year:
Particulars 2022-23
(a) No. of Shares outstanding at the beginning of the year 1,700,000
(b) No. of Shares issued during the year -
(c) No. of Shares outstanding at the end of the year 1,700,000

(C) Reconciliation of number of Preference Shares outstanding at the beginning and at the end of the year:
Particulars 2022-23
(a) No. of Shares outstanding at the beginning of the year 2,600,000
(b) No. of Shares issued/(redeemed) during the year (2,600,000)
(c) No. of Shares outstanding at the end of the year -

(D) Par value per share:

a) The par value of Equity Share is Rs. 10/-.
b) The par value of Peference Share is Rs. 10/-.

(E) The rights, preferences and restrictions attaching to each class of shares including to restrictions on the
distribution of dividends and repayment of capital:
a) Equity Shares- The Company has only one class of equity shares. Each holder of equity shares is entitled to one vote
per share. The equity shareholders are entitled to dividend only if dividend in a particular financial year is recommended
by the Board of Directors and approved by the members at the annual general meeting of that year. In case of winding
up, if the assets available for distribution are less than the paid up share capital, then the shortfall will be borne by the
members proportionately. Where there is an excess, the same shall be distributed proportionatley among the members.
b) Preference Shares 3%- The preference shares are redeemable and optionally convertible. The Preference Shares
have a preferential right to dividend of 3% per annum on cumulative basis, carry a preferential right for repayment of
capital in priority to the equity shares, on winding up or repayment of capital. However, the preference shares carry no
further or other right to participate either in the profits or assets of the Company.

(F) The details of Shareholders holding more than 5% shares :

a) Equity Shares:
Sr. Name of Shareholder As at 31st March, 2023 As at 31st March, 2022
No. No. of Shares % of Holding No. of Shares
(i) Mr. Gagan Chaturvedi held
999,900 58.82 held
999,900
(ii) Mrs. Shruti Gagan Chaturvedi 700,100 41.18 700,100

b) Preference Shares:
Sr. Name of Shareholder As at 31st March, 2023 As at 31st March, 2022
No. No. of Shares % of Holding No. of Shares
held held
(i) Mr. Gagan Chaturvedi - - 2,600,000
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 1A - Share Capital

The details of Promoter's Shareholding:

a) Equity Shares:
Sr. No. Name As at 31st March, 2023
No. of Shares % of Total Shares % Change
(i) Mr. Gagan Chaturvedi 999,900 58.82 -
(ii) Mrs. Shruti Chaturvedi 700,100 41.18 -

b) Preference Shares:
Sr. No. Name As at 31st March, 2023
No. of Shares % of Total Shares % Change
(i) Mr. Gagan Chaturvedi - - 100.00
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 2 - Reserves & Surplus

(Rs In Hundred)
Particulars As at 31st March, 2023
(A) Capital Redemption Reserve
Balance as per the last financial statement 20,000.00
Add : Capital Redemption Reserve for the year 260,000.00 280,000.00

(B) Securities Premium Account

Balance as per the last financial statement 1,525,020.00
Add : Securities Premium Account for the year - 1,525,020.00

(C) Capital Reserve -

Balance as per the last financial statement 2,701.67 2,701.67

(D) Foreign Exchange Fluctuation Reserve -

Balance as per the last financial statement (577.89) (577.89)

(E) Surplus / (Deficit) in the statement of profit and loss

Balance as per the last financial statement 226,455.50
Add : Profit/(Loss) for the year 111,910.36
Amount available for Appropriations 338,365.86
Less : Dividend Paid on Preference Shares (78,000.00)
Less : Transfer to Capital Redumption Reserve (260,000.00) 365.86

Total 1,807,509.64

Note 3 - Other Current Liabilities

(Rs In Hundred)
Particulars As at 31st March, 2023

(a) Other Payables 200.00

(b) Duties & Taxes 7,800.00
(c) Provisions for Tax (Net off Advance Tax) 2,945.57
(d) Advance Rent Received 18,000.00
(e) Other Liabilities in Subsidiary 5,001.75

TOTAL 33,947.32
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 4 - Property, Plant & Equipment

(Rs In Hundred)
GROSS BLOCK DEPRECIATION/AMORTISATION NET BLOCK
As at 1st Additions Deductions/ As at 31st Upto 31st For the Deductions/ Upto 31st As at 31st As at 31st
Description
April, 2022 Adjustments March, 2023 March, 2022 Year Adjustments March, 2023 March, 2023 March, 2022

Tangible Assets

Home Appliances & Fixtures 21,509.58 - - 21,509.58 15,075.69 1,222.80 - 16,298.49 5,211.09 6,433.89

Residential Flat 2603 420,964.87 - - 420,964.87 66,190.54 6,522.28 - 72,712.82 348,252.05 354,774.33

TOTAL 442,474.45 - - 442,474.45 81,266.23 7,745.08 - 89,011.31 353,463.14 361,208.22

Previous Year 442,474.45 - - 442,474.45 73,272.99 7,993.24 - 81,266.23 361,208.22
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 5 Non - Current Investments

(Long - Term Investments)
(Valued at cost less other than temporary diminution in value, if any) (Rs In Hundred)
Face Quantity Amount
Value Particulars As at 31st As at
(In Rs.) March, 2023 March, 2023
Other Investments
(A) Quoted
In Equity shares - Fully Paid-up
Sub Total -
(B) Unquoted
In Equity shares - Fully Paid-up
1 NSE Ltd 60,000 1,200,180.00
10 Viswaat Chemicals Ltd 30,000 82,500.00
Sub Total 1,282,680.00

In Mutual Funds - Fully Paid-up

Aditya Birla Sun Life Money Manager Fund - Growth Direct Plan 98,398 311,129.32

Sub Total 1,593,809.32

TOTAL 1,593,809.32
Aggregate amount of quoted investments -
Market Value of Quoted Investments -
Aggregate amount of unquoted investments 1,593,809.32
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 6 - Cash and Cash Equivalents

(Rs In Hundred)
Particulars As at 31st March, 2023

(a) Cash in Hand -

(b) Balances with Banks (in Current A/c) 35,847.28
(c) Fixed Deposits with Bank (Maturity Within one Year) ** 5,000.00

TOTAL 40,847.28

Note: ** Fixed Deposit marked as Lien favouring Bombay Stock Exchange (BSE).

Note 7 - Other Current Assets

(Rs In Hundred)
Particulars As at 31st March, 2023

(a) Deposits 5,616.70

(b) Others 3,584.77
(c) GST Credit Receivable 1,011.60
(d) Interest Accrued on FDR 156.65
(e) Other Receivables of Subsidiary 12,967.50

TOTAL 23,337.22
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 8 - Revenue from Operations

(Rs In Hundred)
Particulars 2022-23

(a) Net Profit / (Loss) on Sale of Investments 80,817.32

TOTAL 80,817.32

Note 9 - Other Income

(Rs In Hundred)
Particulars 2022-23

(a) Interest on FDR's 156.65

(b) Rent Income 56,200.00
(c) Dividend Income 25,200.00

TOTAL 81,556.65

Note 10 - Other Expenses

(Rs In Hundred)
Particulars 2022-23
(A) Payment to Auditors (Excluding GST)
(a) Statutory Audit Fees 200.00

(B) Operating / Administrative and General Expenses

(a) Rent Paid 600.00
(b) Rates & Taxes 7,225.91
(c) Fees & Subscription 2,815.00
(d) Electricity Charges 139.78
(e) Conveyance Exp 40.99
(f) Securities Transaction Tax 239.70
(g) Insurance Expenses 188.80
(h) Professional Fees 760.00
(i) GST Expenses 1,116.76
(j) Bank & Dmat Charges 10.90
(k) Miscellaneous Expenses 763.12
(l) Traveling Exp 4,317.57

TOTAL 18,418.53

Note 11 - Earnings Per Equity share

Particulars 2022-23
(A) Net profit/ (loss) after tax as per Statement of Profit and Loss
attributable to Equity Shareholders (Rs In Hundred) 111,910.36
(B) Weighted Average Number of Equity Shares Outstanding During the
Year for Basic EPS and Diluted EPS (in Nos.) 1,700,000
(C) Basic and Diluted Earning/(Loss) per share of Rs. 10 each (Rs In
Hundred) 0.07
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 12 - Ratios (Rs In Hundred)

As at 31st As at 31st % Reason for Variation
Sr March, 2023 March, 2022 Variation
Particulars Numerator Denominator
No
Ratio Ratio

Due to Decrease in
1 Current Ratio Current Assets Current Liabilities 1.89 79.57 -97.62% Cash Balance
2 Debt-Equity Ratio Total Debt Shareholder’s Equity - - - -
3 Debt Service Coverage Ratio Earnings available for debt service (i) Debt Service (ii) - - - -
Due to Increase in Net
4 Return on Equity Ratio Net Profits After Taxes Average Total Equity 0.05 0.03 62.38% Profit
5 Inventory Turnover Ratio Profit/ (loss) on dealing in securities (Net) Average Inventory - - - -
6 Trade Receivables Turnover Ratio Net Credit Sales Average Trade Receivable - - - -
7 Trade Payables Turnover Ratio Net Credit Purchases Average Trade Payables - - - -

Due to Increase in
Operational Revenue
& decrease in Avg
8 Net Capital Turnover Ratio Revenue from Operations Average Working Capital (iii) 0.60 0.02 2915.43% Working Capital
Due to Increase in
9 Net Profit/(Loss) Ratio Net Profits After Taxes Revenue from Operations 1.38 10.25 -86.49% Operational Revenue
Due to Increase in
10 Return on Capital Employed Ratio Earning Before Interest and Taxes Capital Employed (iv) 0.07 0.03 155.79% Capital Employed
Due to Increase in
11 Return on Investment Ratio Dividend Income Average Investments 0.02 - 100.00% Dividend Income

(i)
Earning for Debt Service = Net Profit before taxes + Non-cash operating expenses like depreciation and other amortizations + Interest + other adjustments like loss on sale of
Fixed assets etc
(ii) Debt service = Interest & Lease Payments + Principal Repayments
(iii) Working capital = Current Assets - Current Liabilities
(iv) Capital Employed = Tangible Net Worth + Total Debt + Deferred Tax Liability
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 13
Enterprises consolidated as Subsidiary in accordance with Accounting Standard 21 - Consolidated Financial Statement

Country of Incorporation Proportion of

Name of the Entity
ownership interest
Shreeji Kosh Overseas
Singapore 100.00%
Pte. Ltd.
Note 14
Additional Information, as required under Schedule III to the Companies Act, 2013, of enterprises consolidated as
Subsidiary / Associates.
(Rs In Hundred)
Net Assets i.e. total assets minus Share in profit or loss
total liabilities
Name of the Entity As % of As % of
consolidated net Amount consolidated Amount
assets profit or loss
Parent
Cestrum Investment Broker Private Limited 99.35 1,964,580.43 100.00 111,910.36
Subsidiaries - Indian
Nil - - - -
Subsidiaries - Foreign
Shreeji Kosh Overseas Pte. Ltd. 0.65 12,929.21 - -

Annexure - A
Salient Features of Financial Statement of Subsidiary Company as per Companies Act, 2013

(Rs In Hundred)
Name of Subsidiary Company Shreeji Kosh Overseas Pte. Ltd.
Reporting Currency SGD INR
Share Capital 21,000
Reserves & Surplus (62)
Total Assets 29,038
Total Liabilities 8,100
Investments -
Turnover/ Total Income -
Profit /(Loss) Before Tax -
Provision for Tax -
Profit/((Loss) After Tax -
Proposed Dividend -
% of Shareholding 100%

Names of Subsidiaries which are yet to commence operation - NIL

Names of Subsidiaries which have been liquidated or sold during the year - NIL
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 13
The company is registered with Securities and Exchange Board of India (SEBI) Sub-Broker having Membership (No.
INZ000298134 Dated 12th March, 2021) under SEBI (Stock Broker Sub-Broker) Regulations, 1992, for commodity
derivative segment.

As the Company is regulated by SEBI and hence the provision of registration as NBFC with Reserve Bank of India is not
applicable.

Note 14 As per Accounting Standard 18, the disclosures of transactions with the related parties are given below:
(i) List of related parties with whom transactions have taken place and relationships:
Name of the Related Party Relationship
Mr. Gagan Chaturvedi Shareholder
Shreeji Kosh Overseas PTE Ltd Subsidiary Co.
Mrs. Shruti Chaturvedi Director (upto 22.03.2023) & Shareholder
Mr. Sanjeev Chaturvedi Director (upto 03.08.2021)
Mr. Krishna Poojary Director (w.e.f. 02.08.2021)
Mr. Ravi Chaturvedi Director
Mr. Rajeev Chaturvedi Director
(Rs In Hundred)
(ii) Transactions during the year with related parties (excluding reimbursements): 2022-23
Sr. No. Nature of Transactions
1 Issue of Equity Share Capital
Mrs. Shruti Chaturvedi Director & Shareholder -
(70,000.00)
2 Redumption of Preference Share Capital
Mr. Gagan Chaturvedi Shareholder 260,000.00
(Nil)
3 Dividend Paid on Preference Shares
Mr. Gagan Chaturvedi Shareholder 78,000.00
(Nil)
4 Investment in Equity shares of Subsidiary Company
Shreeji Kosh Overseas PTE Ltd Subsidiary Co. -
(Nil)
5 Loan Taken
Mrs. Shruti Chaturvedi Director & Shareholder -
(1,000,000.00)
6 Loan Repaid
Mrs. Shruti Chaturvedi Director & Shareholder -
(1,000,000.00)
Balance as at 31st March, 2023
7 Equity Share Capital
Mr. Gagan Chaturvedi Shareholder 99,990.00
(99,990.00)
Mrs. Shruti Chaturvedi Director (upto 22.03.2023) & Shareholder 70,010.00
(70,010.00)
8 Investment in Equity shares of Subsidiary Company
Shreeji Kosh Overseas PTE Ltd Subsidiary Co. -
(Nil)
9 Preference Share Capital
Mr. Gagan Chaturvedi Shareholder -
(260,000.00)
Figures in bracket represents previous year’s amount.
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

Note 15
Details of Loans given, Investments made, Guarantees given and Securities provided during the year covered under
Section 186(4) of the Companies Act, 2013:
i) Loans given by company to body corporates Rs Nil Hundred (Previous Year Rs Nil Hundred).
ii) Investment made by Company as at 31st March, 2023 & 31st March, 2022 (Refer Note No. 5).

Note 13
As per Transitional Provisions of Accounting Standard (AS) 21 on Consolidated Financial Statements, on the first occasion
that consolidated financial statements are presented,comparative figures for the previous year need not be presented.

Note 13
During the year, the company has invested in a subsidiary company in Singapore. The Consolidated financial statement is
prepared on the basis of the unaudited financial statement of subsidiary, which is prepared and approved by the
management and provisions made accordingly.

Note 16
There is no contingent liability for the year ended on 31st March, 2023.

Note 17
There is no dues to Micro, Small & Medium Enterprises for the year under review.

Note 18 Other Statutory Information - General

(i) The Company does not have any Benami property, where any proceeding has been initiated or pending
against the Company for holding any Benami property.

(ii) There are no balances outstanding on account of any transaction with companies struck off under section
248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

(iii) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the
statutory period.

(iv) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

(v) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including
foreign entities (Intermediaries) with the understanding that the Intermediary shall:
(a) 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;
(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(vi) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding
Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:
(a) 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;
(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(vii) The Company does not have any transaction which is 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).

(viii) The Company has not borrowed from banks and financial institutions for any specific purpose during the
financial year.
CESTRUM INVESTMENT BROKER PRIVATE LIMITED
CIN: U67100MH2010PTC210456
Notes forming part of the Consolidated Financial Statement

(ix) There is no immovable property whose title deeds are not held in the name of the Company.

(x) There are no loans or advances in the nature of loans that are granted to promoters, directors, key
managerial personnel (KMPs) and the related parties either severally or jointly with any other person, that
are: a) Repayable on demand or b) Without specifying any terms or period of repayment.

(xi) The Company does not have borrowings from banks or financial institutions on the basis of security of current
assets.

(xii) The Company is not declared wilful defaulter by any bank or financial Institution or other lender.

Note 19
The Previous year figures have been re-grouped/re-classified wherever necessary to conform to the current year presentatio
As per our report of even date
For RAJEN DAMANI & ASSOCIATES For and on behalf of the Board
Chartered Accountants
Firm Regn No. 116762W

Ravi Chaturvedi
Director
(DIN: 06890879)

CA Vikas N Mehta
Partner Krishna Poojary
M No. 043754 Director
Place : Mumbai (DIN: 02544153)
Date : 31.05.2023
 Computation of Networth of Cestrum Investment Broker Private Limited
As on 31.03.2023
Member Broker of Bombay Stock Exchange (BSE) Ltd. in Commodity Derivative Segment

PARTICULARS Amount (Rs. In Hundred)

Share Capital + Free Reserves 1,977,509.64

Less : Non-allowable Assets
(a) Fixed assets (Net Block) 353,463.14
(b) Pledged Securities* -
(c) Member's Card -
(d) Non-allowable Securities (unlisted securities) 1,282,680.00
(e) Bad Deliveries -
(f) Doubtful Debts and Advances** -
(g) Prepaid Expenses, Losses -
(h) Intangible Assets -
(i) 30% of Marketable Securities 93,338.80 1,729,481.94

Networth as on 31.03.2023 248,027.70

*Pledge securities does not include deposit of securities kept with stock exchanges.
**Includes debts\advances overdue for more than three months or given to associates.

# Variation in Net Worth is due to redumption of Preference Share Capital by the Company.

Above Certificate is based on the nesessary & relevent records & books of Accounts produced
before us.

For Rajen Damani & Associates

Chartered Accountants
(FRN 116762W)

Vikas N Mehta
Place : Mumbai (Partner)
Date : 31.05.2023 (M No. 043754)
UDIN No. :
 CESTRUM INVESTMENT BROKER PRIVATE LIMITED
ACCOUNTING YEAR ENDED ON 31ST MARCH 2023
COMPUTATION OF INCOME
I INCOME FROM PROFIT & GAINS OF BUSINESS & PROFESSION (Rs In Hundred)
Net Profit before tax as per Profit & Loss A/C 136,210.36
Disallow Travelling Exp while file ITR
Add: Capital increase Expenses - 4,317.57
interest for Investment in land -
STT on Investement 239.70
Depreciation as per book 7,745.08
Expenses attributable to rent income 8,015.69
16,000.47
152,210.83

Interest on FDR 156.65

Capital Gain 80,817.32
Dividend Income 25,200.00
Rent Income considered separately 56,200.00 162,373.97
(10,163.14)
Less : B/f Losses adjusted (as per note below - -
(10,163.14)
II INCOME FROM HOUSE PROPERTY
Rent Received 56,200.00
Less: Munciple taxes paid 1,100.40
55,099.60
Less : Interst paid -
Less : Dedcution u/s 24 16,529.88
38,569.72
III INCOME FROM CAPITAL GAINS
LTCG Listed Shares 39,628.92
STCG Unlisted Shares 9,970.00
Gain on Mutual Fund STCG 31,218.40

80,817.32 (0.00) Diff

III INCOME FROM OTHER SOURCES
Interest on F/D 156.65
Dividend Income 25,200.00
Interest on Income Tax Refund -
25,356.65
GROSS TOTAL INCOME 134,580.55
Less: Deducion under chapter VI
U/s 80G
Donation paid to Tulsi Public Charitable Trust -
Eligible Amount 50% -
5% of Total Income -
Deductible amount -
134,580.55
TAX CALCULATION
B) Tax as per Income tax @22 % New Tax Scheme including 10% Surcharge
Normal 53,763.23 11,827.91
LTCG@10% 39,628.92 3,862.89
STCG @15% 41,188.40 6,178.26
Total Tax 21,869.06
Surcharge@10% 1,530.83
23,399.90
Add: Cess 0.04 936.00

Total Tax applicable 24,335.89

Less: Prepaid Taxes
Advance tax paid in June 1,500.00
Advance tax paid in Sep 3,500.00
Advance tax paid in Dec 3,000.00
Advance tax paid in Mar 10,000.00 - -16,500.00
Tax Deducted at Source 3,862.50 21,862.50

Net payable (Refundable ) 2,473.39

Add: Interest u/s 234b (if tax paid below 90%) 20,473.39 18,426.05 18,000.00 148.40
Add: Interest u/s 234C 418.91

Income Tax Payable (Refundable) 3,040.70

Total Provision to be made 24,335.89
Round off provision made 24,300.00

Add: Interest u/s 234C

Tax Payable -TDS 20,473.39
15-Jun 15-Sep 15-Dec 40,617
15% 45% 75% 1
Payable 3,071.01 9,213.03 15,355.04 20,473.39
Paid 1,500.00 5,000.00 8,000.00 18,000.00
Shortfall 1,571.01 4,213.03 7,355.04 2,473.39
Interest 47.13 126.39 220.65 24.73
TOTAL 418.91
Note
Business Loss :
Business loss of AY 2009-10 -
Business loss of AY 2014-15 -
-
Adjusted during the year (AY2019-20) -
Total Loss c/f -

MAT Credit Nil

#REF!