Non Corprate Balance Sheet Format

Name of Non-Corporate Entity
Balance Sheet as at 31st March 2022

( Amount in Rs. )
Note As at 31st March

Particulars As at 31st March 2022
No. 2021
EQUITY AND LIABILITIES

1 Owners’ Fund
Owners Capital Account 3 - -
Reserves and Surplus 4 - -
2 Non-Current Liabilities
Long-term borrowings 5 - -
Deferred tax liabilities (Net) 6 - -
Other Long term liabilities 7 - -
Long Term Provisions 8 - -
3 Current Liabilities
Short-term borrowings 9 - -
Trade payables 10
-total outstanding dues of micro, small and medium
- -
enterprises
-total outstanding dues of creditors other than micro,

- -
small and medium enterprises
Other current liabilities 11 - -

Short - term provisions 12 - -
TOTAL - -
ASSETS
1 Non-current assets
Property, Plant & Equipments and Intangible assets 13
(i) Property, Plant and Equipment 13.1 - -

(ii) Intangible Assets 13.2 - -
(iii) Capital Work in Progress 13.3 - -
(iv) Intangible assets under development 13.4 - -
Non Current Investments 14 - -

Deferred tax assets (net) 6 - -
Long term loans and advances 15 - -
Other Non Current Assets 16 - -
2 Current Assets
Current Investments 17 - -
Inventories 18 - -
Trade Receivables 19 - -
Cash and Bank Balance 20 - -
Short Term Loans and Advances 21 - -
Other Current Assets 22 - -
TOTAL - -
Summary of significant accounting policies
See accompanying notes forming part of the financial statements 1-39
As per our report of even date attached.

For ABC For and on behalf of the…...
Chartered Accountants
Firm Registration No.
ABC Partner Name* Partner Name*

Partner Designation Designation
XXXXXX
UDIN:
Place:
Date: XX-XX-20XX
Statement of Profit & Loss for the Year ended on 31st March, 2022
( Amount in Rs. )
Note For the year 01-04- For the year 01-04-
Particulars
No. 2021 to 31-03-2022 2020 to 31-03-2021
1 Revenue from Operations 23 - -
2 Other Income 24 - -
3 Total Income - -
4 EXPENSES
Cost of goods sold 25 - -
Employee Benefits Expenses 26 - -
Finance Cost 27 - -
Depreciation and Amortization Expense 28 - -
Other Expenses 29 - -
Total Expenses - -
5 Profit before exceptional and extraordinary items and tax - -
6 Exceptional items - -
7 Profit before extraordinary items and tax - -
8 Extraordinary items - -
9 Profit before tax - -
10 Tax Expense
Current Tax - -
Deferred Tax - -
- -
11 Profit (Loss) for the period from continuing operations - -
12 Profit/(loss) from discontinuing operations
13 Tax expense of discontinuing operations
14 Profit/(loss) from Discontinuing operations (after tax) (12-13)
15 Profit/ (Loss) after tax (11 + 14)
See accompanying notes forming part of the financial statements 1-39

For and on behalf of
For ABC
the…...

XXXXXX
UDIN:
Place:
Date: XX-XX-20XX
Cash Flow Statement for the year ended as on 31 st March, 2022
( Amount in Rs. )
Note For the year 01-04- For the year 01-04-
Particulars
No. 2021 to 31-03-2022 2020 to 31-03-2021
(A) Cash Flow from Operating Activities
Net profit as per The Statement of Profit & Loss before Tax - -
Adjustment for:-
Interest Income - -
Rent Income - -
Foreign Exchange fluctuation - -
Depreciation - -
Profit/loss on Sale of asset - -
Expenses related with financing activities - -
Operating Profit Before Working Capital Changes - -
Adjustment for Current Assets & Liabilities
(Increase)/Decrease in trade receivable - -
(Increase)/Decrease in long term loans & advances - -
(Increase)/Decrease in short term loans & advances - -
(Increase)/Decrease in stock in trade - -
(Increase)/Decrease in other current assets - -
Increase/(Decrease) in provisions - -
Increase/(Decrease) in current liabilities - -
Increase/(Decrease) in trade payable - -
Cash Flow from Operating Activities - -
Direct taxes paid - -
Cash Generated from (utilized in) Operating activities (A) - -
(B) Cash flow from Investment Activities

Rental Income - -
Interest Income - -
Sale of Fixed Assets - -
Non Current Investment - -
(Increase)/Decrease in short term loans & advances - -
Purchase of fixed assets - -
Cash generate from (utilized in) Investing activities (B) - -
(C) Cash flow from Financing Activities

Increase/(Decrease) in Short term borrowings - -
Increase/(Decrease) in Long term borrowings - -
Interest & other finance expenses paid - -
Cash generated from (utilized in) Financing activities (C) - -
Effect Foreign Exchange fluctuation - -
Net Increase (Decrease) in Cash and cash equivalents ( A+B+C ) - -
Cash & Cash Equivalents at the beginning of the year - -
Cash & Cash Equivalents at the end of the year - -
See accompanying notes forming part of the financial statements


XXXXXX
UDIN:
Place:
Date: XX-XX-20XX
*Change designation according to status of Non corporate entities. In case of LLP DPIN should be mention after designation
Notes Forming Part of the Financial Statements as at 31-03-2022
Note No. 1 : Non-Corporate Information
ABC is a the Partnesrship/LLP/Trust/Propietership domiciled in India, incorporated under the provisions

…........(if applicable) from <DATE>. The ABC is engaged in the business of manufacturing/trading/service
of…..................
Note No. 2 : Significant Accounting Policies (Change Policies according nature of business)
a. Basis of Accounting
The accounts of the Firm have been prepared in accordance with the Generally Accepted
Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards as specified
by ICAI. The financial statements have been prepared on accrual basis under the historical cost
convention. The accounting policies adopted in the preparation of the financial statements are
consistent with those followed in the previous year.
b. Inventories
Cost includes cost of purchase and other costs included in bringing the inventories to their present
location and condition. The method of valuation of various categories of inventory are as follows :-
1. Raw Materials : At lower of cost or net realisable value (FIFO Method)

2. Work in Progress & Finished goods : Cost of Raw Material Consumed plus appropriate share of
overheads.
3. Finished goods : Cost of Raw Material Consumed plus appropriate share of overheads based on
normal operating capacity.
4 Stores, Spares & Packing Materials : At Cost ( FIFO Method )
c. Tangible Assets and Depreciation

Tangible assets are measured on cost basis except land. Land measured at revaluation model. Land
is Leasehold for a period of 99 Years.
Tangible Assets are recorded at cost except Land less accumulated depreciation and impairment
losses, if any. The Entity capitalizes all costs relating to acquisition and installation of Property, Plant
& Equipment. Borrowing costs are capitalized as part of qualifying Property, Plant & Equipments.
Subsequent expenditure related to an item of Property, Plant & Equipment is added to its book
value only if it increases the future benefits from the existing asset beyond its previously assessed
standard of performance. All other expenses on existing Property, Plant & Equipments, including
day-to-day repair and maintenance expenditure and cost of replacing parts, are charged to the
statement of profit and loss for the period during which such expenses are incurred.
Advances paid towards the acquisition of Property, Plant & Equipments outstanding at each balance
sheet date are disclosed as “Capital Advances” under Long Term Loans and advances.
Depreciation on PPE is provided on Written Down Value Method at the rates and in the manner
prescribed in AS-10 Property, Plant & Equipments
Gains or losses arising from derecognition of Property, Plant & Equipments are measured as the
difference between the net disposal proceeds and the carrying amount of the asset and are
recognized in the statement of profit and loss when the asset is derecognized.
d. Intangible Assets
Intangible assets are stated at the consideration paid for acquisition less accumulated amortization
and impairement loss if any. Intangible assets are amortized on a straight line basis over the
estimated economic life. Costs relating to software, which are acquired, are capitalized and
amortized on a straight line basis over their useful lives not exceeding 5/10 years.
e. Revenue Recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the
entity and the revenue can be reliably measured.
Sale of Goods
Revenue from, sale of goods is recognised in the statement of profit and loss account when the
significant risk and reward of ownership have been transferred to the buyer. The Entity collects
Sales tax/Goods and service taxes (VAT/GST) on behalf of the government and, therefore, these are
not economic benefits flowing to the Entity. Hence, they are excluded from revenue. Excise duty
deducted from revenue (gross) is the amount that is included in the revenue (gross) and not the
entire amount of liability arising during the year.
Interest income
Interest income is recognized on a time proportion basis taking into account the amount
outstanding and the applicable interest rate.
Other Income
Other income is recognized on accrual basis.
f. Expenditure
Expenditure is accounted on accrual basis and provision is made for all known losses and liabilities.
g. Employees Retirement Benefits

(i) Short Term Employee Benefits
The undiscounted amount of short term employee benefits expected to be paid in exchange
for the services rendered by employees are recognised as an expense during the period when
the employees render the services.
(ii) Post-Employment Benefit
Defined Contribution Plans
A defined contribution plan is a post-employment benefit plan under which the Entity pays
specified contributions to a separate entity. The Entity makes specified monthly contributions
towards Provident Fund, Superannuation Fund and Pension Scheme. The Entity’s contribution is
recognised as an expense in the Profit and Loss Statement during the period in which the employee
renders the related
Defined Benefit Plans

Gratuity liability is a defined benefit obligation and is provided for on the basis of an actuarial
valuation on projected unit credit (PUC) method at the end of each year. Actuarial gains/losses
are immediately taken to the statement of profit and loss and are not deferred. Accumulated
gratuity, which is expected to be utilized within the next 12 months, is treated as short-term
employee benefit and which is expected to be carried forward beyond 12 months, as long term
employees benefit for measurement purpose.
h. Foreign Exchange Transactions

(i) Initial Recognition
Foreign currency transactions are recorded in the reporting currency, by applying to the foreign
currency amount the exchange rate between the reporting currency and the foreign currency at the
date of the transaction.
(ii) Conversion
Foreign currency monetary items are retranslated using the exchange rate prevailing at the
reporting date.
(iii) Exchange difference
Exchange differences arising on the settlement of monetary items or on reporting Entity monetary
items at rates different from those at which they were initially recorded during the year, or reported
in previous financial statements, are recognized as income or as expenses in the year in which they
arise.
i. Investments
Investments that are readily realizable and are intended to be held for not more than one year from
the balance sheet date are classified as current investments and are stated at lower of cost and fair
market value. All other investments are classified as long term investments.
Long term investments are stated at cost of acquisition. Provision, if any, is made to recognise a
decline other than a temporary , in the value of long term investments.
j. Taxation
Current Tax is determined on the profit of the year in accordance with the provisions of the Income
Tax Act, 1961.
Deferred Tax is calculated at the rates and laws that have been enacted or substantively enacted as
at the Balance Sheet date and is recognized on timing difference that originate in one period and are
capable of reversal in one or more subsequent periods. Deferred tax assets, subject to consideration
of prudence, are recognized and carried forward only to the extent that they can be realized.
k. Borrowing Costs
Borrowing cost includes interest, amortization of ancillary cost incurred in connection with the
arrangement of borrowings and exchange differences arising from foreign currency borrowings to
the extent they are regarded as an adjustment to the interest cost.
Borrowing costs directly attributable to the acquisition, construction or production of an asset that
necessarily takes a substantial period of time to get ready for its intended use or sale are capitalized
as part of the cost of the respective asset. All other borrowing costs are expensed in the period they
occur.
l. Provisions, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized 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 are not recognized, but are disclosed in the notes. Contingent
assets are neither recognized nor disclosed in the financial statements.
m. Cash Flow Statements

Cash flow are reported using indirect method, whereby net profit before tax is adjusted for the
effects of transaction of non-cash nature and any deferrals or accruals of past or future cash
receipts or payments. The cash flow generating from operating, investing and financing activities of
the Entity are segregated.
n. Operating Cycle
Based on the nature of products/activitiy of the Entity and the normal time between acquisition of
assets and their realisation in cash or cash equvalents, the Entity has determined its operating cycle
as 12 months for the purpose of classification of its assets and liabilities as current and non-current.
o. Use of estimates
The preparation of financial statements in conformity with Indian GAAP requires managements to
make judgments, estimates and assumption that affect the reported amounts of revenues,
expenses, assets and liabilities and the disclosure of contingent liabilities, at the end of the reporting
period. Although these estimates are based on the management's best knowledge of current events
and actions, uncertainty about these assumptions and estimates could result in the outcomes
requiring a material adjustment to the carrying amounts of assets or liabilities in future periods.
Notes forming part of the Financial Statements for the year ended, 31 March 2022
( Amount in Rs. )
3 Owners Capital Account As at 31.3.2022 As at 31.3.2021
Name of Partner/Proprietor/ Owner
Share of profit/ (loss)(%)
Opening Balance - -
Add: Capital introduced/contributed during the year - -
Add:-Remuneration for the year - -
Add:-Interest for the year - -
Add:- Withdrawals during the year - -
Add: Share of profit/loss for the year - -
Closing Balance - -
Name of Partner/Proprietor/ Owner

Share of profit/ (loss)(%)
Opening Balance - -
Add: Capital introduced/contributed during the year - -
Add:-Remuneration for the year - -
Add:-Interest for the year - -
Add:- Withdrawals during the year - -
Add: Share of profit/loss for the year - -
Closing Balance - -
Total - -
4 Reserves and Surplus As at 31.3.2022 As at 31.3.2021

Capital Reserve - -
Revaluation Reserve - -
Other Reserve (Please specify) - -
Undistributed surplus (Balance from statement of profit and loss) - -
Total - -
5 Long Term Borrowings As at 31.3.2022 As at 31.3.2021

Secured Loans/Unsecured Loans
5.1 Term loan (refer note no.)
-from Banks - -
-from other parties - -
5.2 Deferred payment liabilities - -
5.3 Loans and advances from related parties - -
5.4 Long term maturities of finance lease obligations - -
5.5 Other loans and advances (specify nature) - -
Total - -
5.6 Nature of the Security to be specified separately.
5.7 Terms of repayment of terms loans and other loans may be stated.
Where loans guaranteed by partners/proprietors/owners aggregate of such amount under each head may be
5.8 disclosed.
6 Deferred tax liabilities/(asset) (Net) As at 31.3.2022 As at 31.3.2021

Deferred tax asset
Expenses provided but allowable in Income Tax on payment basis
Opening balance - -
During the year - -
Difference between book depreciation & tax depreciation.
Opening balance - -
During the year - -
Others (please specify)
Opening balance - -
During the year - -
Gross deferred tax asset (A) - -
( Amount in Rs. )
Deferred tax liability
Difference between book depreciation & tax depreciation.
Opening balance - -
During the year - -
Others (please specify)
Opening balance - -
During the year - -
Gross deferred tax liability (B) - -
Net deferred tax liability/(asset) (B-A) - -
7 Other Long term liabilities As at 31.3.2022 As at 31.3.2021

Advance from customers - -
Others (please specify) - -
Total - -
8 Long Term Provisions As at 31.3.2022 As at 31.3.2021

Provision for Employee Benefits - -
Other Provisions
-Provision for income tax - -
-Other Provisions - -
Total - -
9 Short Term Borrowing As at 31.3.2022 As at 31.3.2021

Secured Loans/Unsecured Loans
Loans repayable on demand
-from Banks - -
-from other parties - -
Loans and advances from related parties - -
Other loans and advances (specify nature) - -
Current maturities of Long term borrowings - -
Total - -
Nature of the Security to be specified separately.
Terms of repayment of terms loans and other loans may be stated.
Where loans have been guaranteed by partners/proprietor/ owners or others, the aggregate amount of such
loans under each head shall be disclosed.
10 Trade payables As at 31.3.2022 As at 31.3.2021

-Total outstanding dues of micro, small and medium enterprises - -
-Total outstanding dues of creditors other than micro, small and - -
medium enterprises
Total - -
Disclosure relating to suppliers registered under MSMED Act based on the information available with the
entity Company:
Particulars As at 31.3.2022 As at 31.3.2021

The principal amount remaining unpaid to any supplier as at the end - -
of accounting year
The interest due thereon remaining unpaid to any supplier as at the - -
end of accounting year
The amount of interest paid by the buyer under MSMED Act, 2006 - -
along with the amounts of the payment made to the supplier beyond
the appointed day during each accounting year
The amount of interest due and payable for the period (where the - -
principal has been paid but interest under the MSMED Act, 2006 but
interest not paid)
( Amount in Rs. )
The amount of interest accrued and remaining unpaid at the end of - -
accounting year
The amount of further interest due and payable even in the - -
succeeding year, until such date when the interest dues as above are
actually paid to the small enterprise, for the purpose of disallowance
as a deductible expenditure under section 23 of MSMED Act 2006
11 Other current liabilities As at 31.3.2022 As at 31.3.2021

Current maturities of finance lease obligations (Refer note XX) - -
Interest accrued but not due on borrowings - -
Interest accrued and due on borrowings - -
Income received in advance - -
Unearned revenue - -
Goods and Service tax payable - -
TDS payable - -
Other payables (specify nature) - -
Total - -
12 Short - term provisions As at 31.3.2022 As at 31.3.2021

Provision for Employee Benefits - -
Other Provisions
-Provision for income tax - -
-Other Provisions - -
Total - -
14 Non Current Investments As at 31.3.2022 As at 31.3.2021

14.1 Traded-Quoted/Unquoted Investments (valued at historical cost
unless stated otherwise)
Investment property - -
-In Subsidiary/JV/Associates/Controlled Companies
ABC Limited
Investment In Equity Instruments - -
100 ( P.Y. 100) Equity Shares of ABC Ltd of Rs. 10/- each)
100 ( P.Y. 100) Equity Shares of XYZ Ltd of Rs. 10/- each partly paid
of RS.)
Investment In Preference shares
Investments in Government or trust securities - -
Investments in debentures or bonds - -
Investments in Mutual Funds - -
Investments in partnership firms (Refer Note.) - -
Other non-current investments (specify nature) - -
Total - -
Under each classification, details may be given of names of the entities (indicating separately whether such
entities are joint ventures or controlled special purpose entities) in whom investments have been made
(showing separately investments which are partly-paid). In regard to investments in the capital of partnership
firms, the names of the firms (with the names of all their partners, total capital and the shares of each partner)
may be given.
14.2 Details of investment in partnership firm

Name of Partner with % share in profit/loss of such firm Capital of Partner as Capital of Partner as
on 31.03.2022 on 31.03.2021
A with 50% Share (Previous Year…..) - -
B with 50% Share (Previous Year…..) - -
Total capital of Firm - -
( Amount in Rs. )
14.3 Investments carried at other than at cost should be separately stated specifying the basis for valuation thereof.
The following shall also be disclosed:

(a) Aggregate amount of quoted investments and market value thereof.
(b) Aggregate amount of unquoted investments.
(c)Aggregate provision for diminution in value of investments.
15 Long term loans and advances As at 31.3.2022 As at 31.3.2021

Secured considerd good/Unsecured considered good/Doubtful
Capital Advances - -
Less:Provision for doubtful advances - -
(A) - -
Loans and advances to related parties - -
Less:Provision for doubtful advances - -
(B) - -
Other loans and advances
- Prepaid Expenses - -
- Security Deposits - -
-Advance tax and TDS net of Provision - -
- GST Input receivable - -
- Balance with government authorities - -
(C) - -
Total (A+B+C) - -
16 Other Non-Current assets As at 31.3.2022 As at 31.3.2021

Security Deposits - -
Bank deposits with more than 12 months maturity - -
Others (specify nature) - -
Total - -
17 Current Investments As at 31.3.2022 As at 31.3.2021

Trade (valued at lower of cost or market value)-Quoted/Unquoted
Investment In Equity Instruments - -
100 ( P.Y. 100) Equity Shares of ABC Ltd of Rs. 10/- each)
100 ( P.Y. 100) Equity Shares of XYZ Ltd of Rs. 10/- each partly paid
of RS.)
Investment in Preference Shares - -
Investments in government or trust securities - -
Investments in debentures or bonds - -
Investments in Mutual Funds - -
Other Short-term investments (specify nature) - -
Total - -
Under each classification, details may be given of names of the entities (indicating separately whether such
entities are joint ventures or controlled special purpose entities) in whom investments have been made
(showing separately investments which are partly-paid). In regard to investments in the capital of partnership
firms, the names of the firms (with the names of all their partners, total capital and the shares of each partner)
may be given.
Aggregate provision made for diminution in value of investments.

( Amount in Rs. )
The following shall also be disclosed:
(a) Aggregate amount of quoted investments and market value
thereof.
(b) Aggregate amount of unquoted investments.
(c)Aggregate provision for diminution in value of investments.
18 Inventories As at 31.3.2022 As at 31.3.2021

(Refer Note No. 2 b for method of valuation)
Raw Material - -
Work-in-Progress - -
Finished Goods - -
Stock-in-trade (in respect of goods acquired for trading) - -
Stores & Spares - -
Loose tools - -
Others (specify nature - -
Total - -
19 Trade Receivables As at 31.3.2022 As at 31.3.2021

Outstanding for a period exceeding 6 months from the date they are
due for receipt - -
Less: Allowance for bad and doubtful debts - -
(A) - -
Other Receivables - -
Less: Allowance for bad and doubtful debts - -
(B) - -
Not due - -
Unbilled receivables - -
(C) - -
Total (A+B+C) - -
20 Cash & Bank balances As at 31.3.2022 As at 31.3.2021

Cash and cash equivalents
Balance with bank
- In Current A/c - -
-Cash credit account (Debit balance) - -
-Fixed Deposits (Deposits with original maturity of less than three
months) - -
Cheques, drafts on hand - -
Cash on hand - -
Total (A) - -
Other bank balances

Bank Deposits - Earmarked balances with banks - -
Margin money or deposits under lien - -
Bank deposits with original maturity for more than 3 months but less
than 12 months from reporting date - -
others (specify nature) - -
Total (B) - -
Total (A+B) - -
( Amount in Rs. )
21 Short term Loans and Advances As at 31.3.2022 As at 31.3.2021

Loans and advances to related parties (giving details thereof) - -
Less:Allowance for bad and doubtful loans and advances - -
(A) - -
Others
- Prepaid Expenses - -
- Security Deposits - -
-Advance tax and TDS net of Provision - -
- GST Input receivable - -
- Balance with government authorities - -
(B) - -
Total (A+B) - -
22 Other Current Assets As at 31.3.2022 As at 31.3.2021

Security Deposits - -
Interest accrued but not due on deposits - -
Interest accrued and due on deposits - -
Other (Specify Nature) - -
Total - -
( Amount in Rs. )
For the year ended For the year ended

23 Revenue from operations 31-03-2022 31-03-2022
Sale of products - -
Sale of services - -
Grants or donations received - -
Interest (In case of Finance Non corporate) - -
Other Financial Services (In case of Finance Non corporate) - -
Other operating revenues - -
Revenue from operations (Gross) - -
Less: Excise duty - -
Revenue from operations (Net) - -

24 Other Income 31-03-2022 31-03-2022
Interest Income - -
Dividend Income - -
Net gain on sale of investments - -
Other non-operating income (net of expenses directly attributable to
such income)(Please specify) - -
Total - -

25 Cost of goods sold (Delete whatever is not applicable) 31-03-2022 31-03-2022
25.1 Cost of raw material consumed
Inventory at the beginning of the year - -
Add: Purchase during the year - -
Less: Inventory at the end of the year - -
Cost of raw material consumed - -
Packing material consumed (if considered as part of raw material)

Cost of packing material consumed - -
Other materials (purchased intermediates and components)

Cost of other material consumed - -
Total Raw material Consumed (A) - -
25.2 Purchases of stock-in-trade

A item - -
B item - -
Total (B) - -
( Amount in Rs. )
Changes in inventories of Finished Goods, Work in Progress and

25.3 Stock in trade
Inventories at the beginning of the year:
Stock in trade - -
Work in progress - -
Finished goods - -
- -
Inventories at the end of the year:
Stock in trade - -
Work in progress - -
Finished goods - -
- -
(Increase)/decrease in inventories of finished goods, work-in-
progress and stock-in-trade (C) - -
Total (A+B+C) - -

26 Employee Benefits Expenses (Including contract Labour) 31-03-2022 31-03-2022
Salaries, wages, bonus and other allowances
Contribution to provident and other funds - -
Gratuity expenses - -
Staff welfare expenses - -
Total - -

27 Finance cost 31-03-2022 31-03-2022
Interest expense on bank loan - -
Interest expense on assets on finance lease - -
Other borrowing costs - -
Loss on foreign exchange transactions and translations considered
as finance cost (net) - -
Total - -

28 Depreciation and amortization expense 31-03-2022 31-03-2022
on tangible assets - -
on intangible assets - -
- -
( Amount in Rs. )
29 Other Expenses 31-03-2022 31-03-2022
Consumption of stores and spare parts - -
Power and fuel - -
Rent - -
Repairs and maintenance - Buildings - -
Repairs and maintenance - Machinery - -
Insurance - -
Rent, Rates and taxes, excluding, taxes on income - -
Labour charges - -
Travelling expenses - -
Auditor's remuneration (Refer note below) - -
Printing and stationery - -
Communication expenses - -
Legal and professional charges - -
Advertisement and publicity - -
Business promotion expenses - -
Commission - -
Clearing and forwarding charges - -
Loss on sale of Property, Plant and Equipment - -
Loss on foreign exchange transactions (Net) - -
Loss on cancellation of forward contracts - -
Loss on sale of investments (net) - -
Provision for diminution in value of investments - -
Provision for doubtful debts - -
Miscellaneous expenses - -
Total - -
Auditor Remuneration
For Statutory Audit - -
For Tax Audit - -
For GST Audit - -
For Other Work (Specifiy Nature) - -
- -
Balance Sheet as at 31st March 2022
Note 13: Property, Plant and Equipment and Intangible Assets
13.1 Tangible Assets ( Amount in Rs. )
Particulars Freehold Land Buildings Plant and Equipment Office Equipment Furniture & Fixtures Vehicles Others (specify nature) Total
Gross block
As at 1 April, 2020 - - - - - - - -
Additions - - - - - - - -
Deductions/Adjustments - - - - - - -
Balance at 31 March, 2021 - - - - - - - -
Additions - - - - - - - -
Balance at 31 March, 2022 - - - - - - - -
Accumulated depreciation
Balance at 1 April, 2020 - - - - - - - -
Depreciation - - - - - - - -
Balance at 31 March, 2021 - - - - - - - -
Depreciation - - - - - - - -
Balance at 31 March, 2022 - - - - - - - -
Carrying value at 1 April, 2020 - - - - - - - -

Carrying value at at 31 March, 2021 - - - - - - - -
Carrying value at at 31 March, 2022 - - - - - - - -
13.2 Intangible Assets ( Amount in Rs. )

Particulars Goodwill Brands/Trade mark Computer Software Mining Rights Masthead and Copyrights/patents Recepie/formulae Liscense and franchise Others (specify nature) Total
publishing title /model/ design prototype
Gross block
As at 1 April, 2020 - - - - - - - - - -
Additions - - - - - - - - - -
Deductions/Adjustments - - - - - - - - -
Balance at 31 March, 2021 - - - - - - - - - -
Additions - - - - - - - - - -
Balance at 31 March, 2022 - - - - - - - - - -
Accumulated Amortization
Balance at 1 April, 2020 - - - - - - - - - -
Amortization expense - - - - - - - - - -
Balance at 31 March, 2021 - - - - - - - - - -
Amortization expense - - - - - - - - - -
Balance at 31 March, 2022 - - - - - - - - - -
Carrying value at 1 April, 2020 - - - - - - - - - -

Carrying value at at 31 March, 2021 - - - - - - - - - -
Carrying value at at 31 March, 2022 - - - - - - - - - -
13.3 Capital Work in Progress As at 31.3.2022 As at 31.3.2021

Opening Balance - -
Add: Additions during the Year - -
Less: Capitalized during the year - -
Closing Balance - -
13.4 Intangible assets under development As at 31.3.2022 As at 31.3.2021

Opening Balance - -
Add: Additions during the Year - -
Less: Capitalized during the year - -
Closing Balance - -
( Amount in Rs. )
30 Contingent liabilities and commitments (to the extent not provided for) As at 31 st
As at 31st
March, 2022 March, 2021
30.1 Contingent liabilities
Claims against the Entity not acknowledged as debt - -
Guarantees - -
Other money for which the Entity is contingently liable
30.2 Commitments
Estimated amount of contracts remaining to be executed on capital account and not
provided for; - -
Other commitments (specify nature). - -
31 The Entity has not received information from vendor and service provider regarding their status under the Micro, Small and Medium
Enterprises Development Act, 2006 and hence, disclosures relating to amounts unpaid as at the year end together with interest
paid/payable under this Act have not been given.
32 Value of imports on CIF Basis is Rs. Nil
33 Expenditure in foreign currency is Rs. Nil
34 Earnings in foreign currency is Rs. Nil
35 Related Party Disclosure

35.1 Details of Related Parties
Name of Related Party
Entities over which Entity, or key management personnel or their relatives, exercise significant influence:
Key Managerial Personnel:
Relative of Key Managerial Personnel:

Note : Related Parties have been identified by the management
35.2 The Entity has entered into transactions with the following related parties
a. ( Amount in Rs. )
Nature of Transactions 2021-22 2020-21
Sale of goods - -
Purchase of goods - -
Nature of Balance 2021-22 2020-21

Trade Receivable - -
36 There are no indications of impairment on any individual cash generating assets or on cash generating units in the opinion of
management and therefore no test of impairment is carried out.
37 All the known income and expenditure and assets and liabilities have been taken into account and that all the expenditure debited to
the profit and loss account have been exclusively incurred for the purpose of the Entity’s business.
38 Employee Benefits :
The following tables set forth the status of liabilities of the Entity on account of Gratuity/Leave encashment and the related plan
assets as recognized in the balance sheet and the statement of profit & loss :-
( Amount in Rs. )
Particulars As at 31st March, As at 31st March,

2022 2021
Actuarial assumptions
a. Discount Rate
b. Rate of Increase in compensation levels
c. Rate of return on plan assets
I. Changes in Present Value of obligations during the period
a. Present Value of Obligation as at the beginning of the period - -
b. Acquisition adjustment - -
c. Interest Cost - -
d. Past Service Cost - -
e. Current service cost - -
f. Curtailment Cost / (Credit) - -
g. Settlement Cost / (Credit) - -
h. Benefit Paid - -
i. Actuarial (gain)/ loss on obligations - -
j. Present Value of Obligation as at the end of the period - -
( Amount in Rs. )
2022 2021
II. Changes in the fair value of plan assets during the period
a. Fair Value of Plan Assets at the beginning of the period - -
b. Acquisition Adjustments - -
c. Expected Return on Plan Assets - -
d. Contributions - -
e. Benefits Paid - -
f. Actuarial Gain /( loss) on Plan Assets - -
g. Fair Value of Plan Assets at the end of the period - -
III. Fair value of plan assets

a. Fair value of plan asset at the beginning of period - -
b. Acquisition adjustment - -
c. Actual return on plan assets - -
d. Contributions - -
e. Benefits Paid - -
f. Fair value of plan assets at the end of period - -
g. Funded Status - -
h. Excess of actual over expected return on plan assets - -
IV. Actuarial Gain / Loss recognised for the period

a. Actuarial gain/(loss) for the period – Obligation - -
b. Actuarial (gain)/loss for the period - Plan Assets - -
c. Total (gain) / loss for the period - -
d. Actuarial (gain) / loss recognized in the period - -
e. Unrecognized actuarial (gains) / losses at the end of period - -
V. The amounts to be recognised in balance sheet and the statement of profit & loss
a. Present Value of Obligation as at the end of the period - -
b. Fair Value of Plan Assets as at the end of the period - -

c. Funded Status - -
d. Unrecognized Actuarial (gains) / losses - -
e. Un recognised past service cost (non vested benefit) - -
f. Net Liability Recognized in Balance Sheet - -
( Amount in Rs. )

2022 2021
VI. Recognition of expenses of the enterprise
a. Current service cost - -
b. Past Service Cost - -
c. Interest Cost - -
d. Expected return on plan assets - -
e. Curtailment Cost / (Credit) - -
f. Settlement Cost / (Credit) - -
g. Net actuarial (gain)/ loss recognized in the period - -
h. Expenses Recognized in the statement of Profit & Loss - -
VII. Amount for the current period
a. Present Value of Obligations at the end of the period - -
b. Plan Assets - -
c. Surplus (Deficit) - -
d. Experience adjustments on plan liabilities (Loss)/Gain - -
e. Experience adjustments on plan assets (Loss)/Gain - -
VIII. Reconciliation statement of expenses in the statement of profit & loss
a. Present value of obligation as at end of period - -
b. Present value of obligation as at the beginning of the period - -
c. Benefit Paid : - -
(i) Directly paid by the enterprises - -
(ii) Payment made out of the fund - -
d. Actual return on plan assets - -
e. Expenses recognized in the statement of profit & loss - -
IX. Movement in the liability recognized in the balance sheet
a. Opening Net liability - -
b. Expenses as above - -
c. Benefits paid directly by the enterprise - -
d. Contributions paid into the fund - -
e. Closing Net Liability - -

2022 2021
X. Major Categories of plan assets ( as percentage of total plan assets )
a. Property, Government securities, Bonds, equity shares, special deposits,
Bank balance, Fixed deposits etc. - -
b. Funds managed by Insurer - -
39 Previous's Year Figures have been regrouped/reclassified wherever necessary to correspond with the current year's
classification/disclosure.


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Name of Non-Corporate Entity

Balance Sheet as at 31st March 2022

Note As at 31st March

EQUITY AND LIABILITIES

-total outstanding dues of creditors other than micro,

Other current liabilities 11 - -

Property, Plant & Equipments and Intangible assets 13

(i) Property, Plant and Equipment 13.1 - -

Non Current Investments 14 - -

As per our report of even date attached.

ABC Partner Name* Partner Name*

As per our report of even date attached.

ABC Partner Name* Partner Name*

(B) Cash flow from Investment Activities

(C) Cash flow from Financing Activities

As per our report of even date attached.

ABC Partner Name* Partner Name*

Note No. 1 : Non-Corporate Information

ABC is a the Partnesrship/LLP/Trust/Propietership domiciled in India, incorporated under the provisions

1. Raw Materials : At lower of cost or net realisable value (FIFO Method)

c. Tangible Assets and Depreciation

g. Employees Retirement Benefits

Defined Benefit Plans

h. Foreign Exchange Transactions

l. Provisions, Contingent Liabilities and Contingent Assets

m. Cash Flow Statements

Name of Partner/Proprietor/ Owner

4 Reserves and Surplus As at 31.3.2022 As at 31.3.2021

5 Long Term Borrowings As at 31.3.2022 As at 31.3.2021

6 Deferred tax liabilities/(asset) (Net) As at 31.3.2022 As at 31.3.2021

7 Other Long term liabilities As at 31.3.2022 As at 31.3.2021

8 Long Term Provisions As at 31.3.2022 As at 31.3.2021

9 Short Term Borrowing As at 31.3.2022 As at 31.3.2021

10 Trade payables As at 31.3.2022 As at 31.3.2021

Particulars As at 31.3.2022 As at 31.3.2021

11 Other current liabilities As at 31.3.2022 As at 31.3.2021

12 Short - term provisions As at 31.3.2022 As at 31.3.2021

14 Non Current Investments As at 31.3.2022 As at 31.3.2021

14.2 Details of investment in partnership firm

The following shall also be disclosed:

15 Long term loans and advances As at 31.3.2022 As at 31.3.2021

16 Other Non-Current assets As at 31.3.2022 As at 31.3.2021

17 Current Investments As at 31.3.2022 As at 31.3.2021

Aggregate provision made for diminution in value of investments.

18 Inventories As at 31.3.2022 As at 31.3.2021

19 Trade Receivables As at 31.3.2022 As at 31.3.2021

20 Cash & Bank balances As at 31.3.2022 As at 31.3.2021

Other bank balances

21 Short term Loans and Advances As at 31.3.2022 As at 31.3.2021

22 Other Current Assets As at 31.3.2022 As at 31.3.2021

For the year ended For the year ended

For the year ended For the year ended

For the year ended For the year ended

Packing material consumed (if considered as part of raw material)

Other materials (purchased intermediates and components)

25.2 Purchases of stock-in-trade

Changes in inventories of Finished Goods, Work in Progress and

For the year ended For the year ended