o. Contingent liabilities and provisions

Provisions are recognized in respect of present probable obligations, the amount of which can be reliably estimated. Contingent Liabilities are disclosed in respect of possible obligations, if any, that may arise from past events whose existence and crystallization is confirmed by the occurrence or non-occurrence of one or more uncertain future events not within the control of the Company.

p. Derivative financial instruments

Derivative Financial Instruments are not applicable to the instant company.

3.00 Share Capital

A. Authorised Capital

No of shares Authorised Nominal Value of Shares

B. Issued, Subscribed and Paid up Equity Shares (No of Shares)

a. Authorised Capital

The Authorised Capital of the company has remained unchanged during the year under consideration.

b. Issued, Subscribed and Paid up

No of shares Issued, Subscribed & Paid Up fully paid up Nominal Value of Shares

There was no any movement in the Issued, Subscribed and Paid up share capital of the Company during the current financial years.

c. Terms/ rights attached to equity shares

The Company has only one class of equity shares with a face value of Rs 10/- per share. Each shareholder of equity shares is entitled to one vote per share at any General Meeting of Shareholders. The Company declares and pays dividends in Indian rupees, considering the profitability and cash flow requirements. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting.

The Board of Directors have not recommended any dividend for the current year ended on 31st March

d. The table showing shareholding of promoter has been enclosed as a separate annexure to this report.

e. The table showing information regarding shareholding of 5% or more in the Company has been enclosed as a separate annexure to this report.

4.00 Reserves and surplus

Surplus in Statement of Profit and Loss Opening Balance Add : Profit for the year

Add/(Less) : Excess (Short) provision relating to earlier years

Less : Proposed Dividend (In terms of Note 3c)

Share Premium

26.00 Segmental Reporting (AS 17)

The Company operates in three reportable segments i.e. departmental stores (supermarket), food & beverages (resturants) and services (Salon).

The desired details as required by AS 17 is being appended separately with this report.

27.00 Related Party Disclosures (AS 18)

As per Accounting Standard 18, the disclosures of transaction with the related parties where control exists and related parties with whom transaction have taken place and their relationships are enclosed as a separate annexure.

Aggregate Advances (Short Term / Long Term)

(si No 16 & SI No 21)

Loans and Advances to Promoters Loans and Advances to Related Parties Loans and Advances to Directors Loans and Advances to KM P

As per the provisions of Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act), the Company is required to classify the amount outstanding to suppliers pertaining to Micro and Small Enterprises.

Steps have been taken to identify the suppliers who qualify under the definition of micro and small enterprises, as defined under the Micro, Small and Medium Enterprises Development Act 2006. Since no intimation has been received from the suppliers regarding their status under the said Act as at 31st March of the current year, disclosures relating to amounts unpaid as at the year end, if any, have not been furnished. In the opinion of the management, the impact of interest, if any, that may be payable in accordance with the provisions of the Act, is not expected to be material

33.00 Disclosure as required under Regulation of SEBI LODR is not applicable to the company.

34.00 Derivative Transactions are not applicable to the company.

35.00 The Company has not traded or invested in Crypto Currency or Virtual Currency during the current or previous year.

36.00 The Company does not have any transactions during the period with the companies struck off under The Companies Act, 2013 and/or The Companies Act, 1956.

37.00 There is no income surrendered or disclosed as income during the current or previous year in the tax assessments under the Income Tax Act, 1961, that has not been recorded in the books of account.

38.00 No proceedings have been initiated on or are pending against the Company for holding benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules made thereunder.

39.00 Quarterly returns or statements of current assets ield by the company with the Banks and/or Financial Institutions are in agreement with the books of account

40.00 The Company has not been declared wilful defaulter by any bank or Financial institution or government or any government authority.

41.00 The Company has not advanced or loaned or invested funds to any other persons or entities, 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.

42.00 The Company has not received any fund from any persons or entities, 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

43.00 Layer of Companies

The provisions of Companies (Restrictin on number of Layers) Rules, 2017 are applicabel to Holding Companies in terms of Rule 2 of the said Rules. Since the company is not a Holding or Subsidiay company, the provisions are not applicable

44.00 Valuation of property, plant and equipment

The Company has not revalued its property, plant and equipment during the current or previous year.

45.00 Compliance with approved schemes of arrangements

The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

46.00 Registration of charges or satisfaction with Registrar of Companies

There are no charges or satisfaction which are yet to be registered with the Registrar of Companies beyond the statutory period.

47.00 Corporate Social Responsibility

The provisions for Corporate Soial Responsibility have been mandated under section 135 of The Companies Act,

2013 and are applicable to companies having net worth of Rs 500 Crore or more or turnover of Rs 1000 crore of more or net profit of Rs 5 crore or more in the immediately preceedings financial year.

Since the company does not fall in any of the cnditions prescribed above, provisions of Corporate Social Responsibility are applicable to it.

48.00 Ratios

The same is enclosed as a separate Annexure to this Report.

49.00 These financial statements have been prepared to comply with the amendments effected in Division I of Schedule III to The Companies Act, 2013 issued vide notification dated March 24, 2021 (the "Notification"). Certain category of assets and liabilities have been regrouped/reclassified based on the requirements of the notification.

Accordingly, previous year's figures have been regrouped /reclassified wherever required to make their classification comparable with that of the current year.

For and on behalf of the Board

Yashovardhan Sinha Meena Sharma

(Mg Director) (Director)

DIN: 01636599 02004554

Anil Kumar Singh Hridaya Narayan

Tiwari

(Chief Financial

Officer) (Company Secretary)