Abram Food Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

• g PROVISIONS

Necessary provisions are made for present obligations-that arise out of events prior to the balance sheet data entailing
future outflow of economic resource. Such provisions reflect best estimates based on available information.

h CONTINGENT LIABILITIES ^

Contingent liabilities are not provided for and are disclosed by way of Notes to Accounts. Contingent Assets are not
recognized or disclosed In the Financial Statements. A provision Is recognised when an enterprise has a present obligation
as a result of past events and it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligations In respect of which a reliable estimate''can ba made for the amount of obligation,

i EMPLOYEES BENEFITS ¦

No provision Is made for liabilities In respect of gratuity, leave in cashment and other retirement benefit os may be payable
to the employees. The seme Is accounted for on actual payment basis.

j IMPAIRMENT OF ASSETS .

The carrying amounls of assets are reviewed at each fjslancg sheet dale for any Indication of Impairment based on internal
/ external factors. If such IndlcaHon exlsls, an Impairment loss Is Identified, measured and recognised In accordance with
the requirements of the -Accounting Standard on Impairment of Assets (AS 28) Issued by Ihe institute of Cbartered\s>\
Accountants of India. ¦ /£>''}¦-----YO\

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fc FOREIGN CURRRENYTRANSACTIONS ^:

Foreign currency transactions ora recorded In Ihe reporting currency, by- applying to the foreign currency amount the
'' exchange rate between the reporting currency and ihe foreign currency at ihe date of the transaction. Monetary Hems
denominated In foreign currencies at the year-end ere translated at the exchange rales prevailing on the date of tho Balance
Shoot, Non-monelory items denominated In foreign currencies ore carried at cost,

- Any Income or expense on account of exchange differences either on settlement or on translation of transactions Is
. ; recognized In the Profit and Loss Account. . ; .

t . INVESTMENT

Long Term Investments are stated at cost.The current Investments are staled at lower of cost and quoted / net asset value/
fair value computed category wise. -

m NOTE ON ROUNDING OFF .

Ail the amount disclosed In the financial statements and nolos have been rounded off lo the nearest hundred (TwapIacesicifnX
decimals).

[si FRi\ :OQKJS-''lC j ml

Tha Company has only ono class of equity having a par valuo of Rs, 10/-porshara. Each shareholder Is entitled to ono vote por sharo. The
company doeiares and p3y dividend In Indian rupees. Tha dividend proposed by tho board o( directors Is subject to approval of tha
shareholders In tho ensuing Annua! General Meeting. -

In tho event of liquidation of tho Company, tho holders of tho equity V.1LI be entitled to rooolvo remaining assots of the Company, after
distribution ol all preferential amounts. Tha distribution will be In proportion to tho number of equity shares hold by the share hofdois.

Authorized Equity Share Capital of the Company has Increased from Rs.400,00 Lakhs to Rs. 600.00 Lakhs by passing resolution on EGM
. held on za''OE/2024 tn furtherance to Increase from Rs. 60.00 Lakh to Rs. A00.00 Lakh bypassing Extra Ordinary resolution on EGM held
on 15103/2024 • .

Our company has allotted 578400 Bonus Equity Shares on 01/0712024 hi tha ratio oM :5 to. 1 (Ono) fully paid-up equity shares roe ovary S
(Fare) equity shares held end 2651000 Bonus Equity Shares on 18/03/2024 In the ratio of list l.a„ 11 (Elovon) Bonus equity shares for
every 1 (One) equity share held. - ; .

Tho Company atlotod 255600 Equity Shares of Rs. 10 each at a premium of Rs. 30 on 03/10/2024 on private placement basis.

SB Consldoring the Company )103 boon ottleridod credit period uplo''ts days by Its vendors and payments being released on a timely baste, there
Is no liability to,vnrd3 interest on delayed payments under ''The Micro, Small and Medium Enterpriser. Dovelopmanl Ad 2006'' during 11)0 period.

Thera Is also no amount Of outstanding Interest In (his regard, brought forward from previous years, information in Hits rogoid to on hosts of
• Intimation recotvod, on roquosls msdo by the Company,

Thoro ora no procoodings that have boon Inilalod or ponding against Ih o company for holding Dny bonoml prop or ty undor Bonarr) Transaction
(Prohibition) Act, 1680, .

Uro Company has no Immovable Proparty whoso title dooda oro net hold In tho nnroo of llio compeny, orCopllo! Wort In Progress
33 intangiHoAssolo undor Dovetapmont. ; ,

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During thayoar, tho Company has boon soncltonod working copHol llmlle from bonk. Tho Company has fifed quarterly returns or ataiomonls
. 33 wilh such bank, which am In agraomont with Iho books of account. ''

⁴⁰ Tho Company has registered chnrgas which oro roqutrod let bo raglal wed wlih Iho Roglolror of Companies (ROC) Vrllhln Iho lima llmil,

• 41. Tho company hos not boon declared aa Wilful Defaulter* hynrjy bank or financial Inslllullon or olhor Ion dor

_ Tharo oro no transaction which has boon surrondorod or dlsclosod as incomo during Iho year In iho lax os9Doamonls undor iho Income Tax
⁴² Act, 1961. ¦ I .

44 Previous year figures hove bean reclassified /ragrouped / recast wherever necessary.

AS PER OUR REPORT OF EVEN DATE '' .

FOR Gaur&Associates ¦ For and on behair of the Board of Directors

For Abram Food Limited

SaEsh Kumar Gupte'' l j^j ^Bn/Bhusnan , Mona Smghat Arph dbpla SanjKrs Gaur

(Partner) &T - <^C\°> {Company Socrotary)

M. No. 016743 Din No. 01934353 Din No. 07457319 •

Dale: 05.06.2025 ^-- . .

Place: New Delhi ¦

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Mar 31, 2024

g PROVISIONS

Necessary provisions are made for present obligations that arise out of events prior to the balance sheet date entallinq
future outflow of economic resource. Such provisions reflect best estimates based on available information.

h CONTINGENT LIABILITIES

Contingent liabilities are not provided for and are disclosed by way of Notes to Accounts. Contingent Assets are not
recognized or disclosed In the Financial Statements. A provision is recognised when an enterprise has a present obligation
as a result of past events and it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligations in respect of which a reliable estimate can be made for the amount of obligation.

i EMPLOYEES BENEFITS

No provision is made for liabilities In respect of gratuity, leave in cashment and other retirement benefit as may be payable

to the employees. The same Is accounted for on actual payment basis.

j IMPAIRMENT OF ASSETS

Jexternaf''fnrt^T irl ^rev!™^ed at_t ^{each baIance sheet da}te for any indication of impairment based on internal

k FOREIGN CURRRENY TRANSACTIONS

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. Monetary items
denominated in foreign currencies at the year-end are translated at the exchange rates prevailing on the date of the Balance
Sheet. Non-monetary items denominated in foreign currencies are carried at cost.

Any income or expense on account of exchange differences either on settlement or on translation of transactions is
recognized in the Profit and Loss Account.

I INVESTMENT

Long Term Investments are stated at cosLThe current investments are stated at lower of cost and quoted / net asset value/
fair value computed category wise.

m NOTE ON ROUNDING OFF

All the amount disclosed in the financial statements and notes have been rounded off to the nearest hundred (Two places of
decimals).

34 On the basis of information available with the Company Micro, Small and Medium Enterprises Development Act, 2006 there are no
enterprises to whom company owes dues which are outstanding at the year end.

There are no proceedings that have been initated or pending against the company for holding any benamt property under Benami Transaction

³⁵ (Prohibition) Act, 1988.

The Company has no Immovable Property whose title deeds are not held in the name of the company, or Capital Work in Progress or
35 Intangible Assets under Development.

During the year, the Company has been sanctioned working capital limits from bank. The Company has filed quarterly returns or statements

37 with such bank, which are in agreement with the books of account.

38

The Company has registered charges which are required to be registered with the Registrar of Companies (ROC) within the time limit.

39 The company has not been declared as ''Wilful Defaulter¹ by any bank or financial institution or other lender

There are no transaction which has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax
^W Act, 1961.

42 Previous year figures have been reclassified / regrouped / recast wherever necessary.

AS PER OUR REPORT OF EVEN DATE

FOR Gaur & Associates — For and on behalf of the Board of Directors

Chartered Accountants

FRN No. 005354C w ^ t

Satish Kumar Gupta Jm) Brij Bhushan MonaSInghal ArpitlGupta

(Partner) (Managing Director) (Director) (CFO)

M.No. 016746 vqgDACgSi^ Din No. 01934853 Din No. 07457919

Date: 07/08/2024
Place: New Delhi

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