N. Provisions, Contingent Liabilities and Contingent
Assets

(i) Provisions

A provisions is recognized when the company has a present

obligation as a result of past event, if it is probable that an
outflow of resources embodying economic benefits will be
required to settle the obligation and a reliable estimate can be
made of the amount of obligation.

(ii) Contingent Liability

Contingent Liabilities are disclosed when there is a possible

obligation arising from past events, the existence of which will
be confirmed only on the occurrence or non-occurrence of one
or more uncertain future events not wholly within the control
of the Company or a present obligation that arises from past
events where it is either not probable that an outflow of
resources will be required to settle or a reliable estimate of
the amount cannot be made.

(ii) Contingent Assets

Contingent Assets are neither recognised nor disclosed in the

financial statements.

O. Cash & Cash Equivalents

Cash & cash equivalents comprise cash and cash on deposit

with banks and corporations. The company considers all highly
liquid investments with a remaining maturity at the date of

purchase of six months or less and that are readily convertible
to known amount of cash to be cash equivalents.

For A Bafna & Associates For and on behalf of the Board

Chartered Accountants TRIDENT LIFELINE LIMITED

(Firm Reg. No.: 121901W) (Formerly Known As "Trident Lifeline Private Limited")

CA Meet Prakashkumar Jain Hardik Desai Ashish Anandsingh Bafna

Partner Chairman & Executive Director CFO

Membership No.: 195377 (DIN No.: 01358227) (PAN: ADSPB6657R)

UDIN: 25195377BMHWKI4340

Date: April 28, 2025 Shravan H. Patel Nikita Sharma

Place: Surat Managing Director Company Secretary &

(DIN No.: 08629141) Compliance Officer

PAN: KSHPS6414M
Mem. No.: A60595