The Fair value of Investment property has been determined based on the current guideline value in the jurisdiction where these Investment property is located.

The title deeds, comprising all the immovable properties of land and buildings which are freehold, are held in the name of the Company as at the balance sheet date.

The Company has not revalued its Investment property, since the Company has adopted cost model as its accounting policy to an entire class of Investment property.

Company has one class of share capital, comprising ordinary shares of Rs. 10 each. Subject to the Company's Articles of Association and applicable law, the Company's ordinary shares confer on the holder the right to receive notice of and to vote at general meetings of the Company, the right to receive any surplus assets on a winding up of the Company and an entitlement to receive any dividend declared on ordinary shares.

Nature and purpose of other equity

(i) Securities premium

Securities premium is used to record the premium on issue of shares. It can be utilised only for limited purposes in accordance with the provisions of the Companies Act, 2013.

(ii) Retained earnings

Retained earnings represents the surplus in profit and loss account and appropriations.

(iii) Reserve fund in terms of section 45-IC(1) of the Reserve Bank of India Act, 1934. Reserve fund is created as per the terms of section 45-IC(1) of the Reserve Bank of India Act, 1934 as a statutory reserve.

26. Segment Information

The Company operates in a single reportable segment i.e. financing, since the nature of the loans are exposed to similar risk and return profiles hence they are collectively operating under a single segment. The Company operates in a single geographical segment i.e. domestic.

The Company's pending litigation comprises mainly property disputes and proceedings pending with tax and other authorities. The Company has reviewed all pending disputes and proceedings and has made adequate provisions, wherever required and disclosed contingenet liabilities wherever applicable, in its financial statements.

NOTE: During the year Company is not covered under section 135 of the Companies Act and hence there is no amount required to be spent for CSR.

30. Following are the additional disclosures required as per schedule III to the Companies Act, 2013 vide notification dated March 24, 2021.

a. Details of Crypto currency or Virtual Currency :

The Compnay has not traded or invested in crypto currency or virtual currency during the financial year.

b. Undisclosed Incomes :

There are no transactions that are not recorded in the books of account to be surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.

c. Details of Benami Property held

There are no proceedings initiated or are pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.

d. Relationship with Struck off Companies

The Company did not have any transactions with Companies struck off under Section 248 of Companies Act, 2013 or Section 560 of Companies Act, 1956 considering the information available with the Company.

e. Wilful Defaulter :

The Company has not been declared as Wilful Defaulter by any Bank or Financial Institution or other lender.

f. Utilisation of Borrowed funds and share premium :

During the financial year ended 31st March 2025, other than the transactions undertaken in the normal course of business and in accordance with exact regulatory guidelines as applicable :

i. no funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the company to or in any other person(s) or entity(ies), including foreign entities 'Intermediaries', with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries; and

ii. no funds have been received by the company from any person(s) or entity(ies), including foreign entities 'Funding Parties', with the understanding, whether recorded in writing or otherwise, that the company shall, whether, 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

g. Compliance with Number of Layers of Companies

The Company do not have any parent company and accordingly, compliance with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 is not applicable for the year under consideration.

h. Scheme of arrangements

There are no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013 during the year.

33 Other notes to Accounts

Previous year figures have been restated to confirm the classification of the current year.

The Company has not provided for gratuity to employees on accrual basis, which is not in conformity with accounting statandard. However in the opinion of management the amount involved is negligible and has no impact on statement of profit & loss.

The Company has no dues to Micro,Small & Medium enterprises during the year ended 31st March 2025. This information as required to be disclosed under Micro,Small & Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the Company.