ANS Industries Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

9) Contingent Liabilities (i) Tax demands
Department	Particulars
Income Tax	Pending Demand of Rs. 6,64,320 and Interest of Rs. 367119/-for the AY 2008-09
Income Tax	Pending Demand of Rs. 30150/- and Interest Rs. 17030/- for the AY 2011-12
Income Tax	Pending Demand of Rs. 50,000/-for the AY 2012-13
Income Tax	Opted DTVSV 2024 against Demand of Rs. 1249453 for the AY 2014-15
Income Tax	Opted DTVSV 2024 against Demand of Rs. 1831740/-and Interest Rs 1224466 for the AY 2015-16
Income Tax	Opted DTVSV 2024 against Demand of Rs. 200081/- and Interest Rs. 378797/- for the AY 2016-17
Income Tax	Opted DTVSV 2024 against Pending Demand of Rs. & Rs. 25,71,987/- as Interest for the AY 2016-17
Particulars		As at 31.03.2025	As at 31.03.2024
Under GST		-	-
Under Sales Tax		-	-

(iii) Claims against company not acknowledged as debts

10) Long-term investments are valued at cost. Where investment are reclassified from current to long term, transfers are made at the lower of cost and fair value at the date of transfer.

11) Inventories of raw materials, stock-in-progress, semi-finished products, stores, packing materials, spares and loose, finished products are valued at lower of cost or net realizable value. In determining the cost, first in first out method is used.

12) Prior year expenses/income, if any are adjusted in the respective head of expense/income. This has no effect on the working result of the Company.

13) Depreciation is charged at the written down value rates provided in schedule II to the Companies Act, 2013, whenever applicable.

14) The Government grants are recognized only on the assurance that the same will be received. The Government grants in respect of capital investment have been shown as capital reserve.

15) Taxes are accounted for in accordance with Indian Accounting Standard-12 on Accounting for Taxes on Income. Income Tax Comprise of both current and deferred Tax.

Current Tax is measured at the amount expected to be paid to/recovered from the revenue authorities, using applicable tax rates and laws.

The tax effect of the timing difference that results between taxable income and accounting income and are capable of reversal in one or more subsequent periods are recorded as Deferred Tax Asset or Deferred Tax Liability. Deferred Tax Assets and Liabilities are recognized for future tax consequences attributable to timing differences. They are measured using substantively enacted tax rates and tax regulations.

Note No. 2 Other Significant policies

(i) Foreign currency transactions denominated in foreign currencies are normally recorded at the exchange rate prevailing at the time of the transaction.

(ii) Borrowing costs are directly attributable to the acquisition, construction or production of qualifying assets is capitalized till the month in which the assets is ready to use as part of the cost of that asset. Other interest and borrowing costs are charged to revenue.

(iii) In case of the new industrial unit, all the operating expenditure (including borrowing costs) specifically for the project, incurred up to the date of installation, is capitalized and added pro-rata to the cost of fixed assets.

(iv) Revenue from sale of goods is recognized on transfer of significant risks and rewards of ownership to the buyer. Gross revenue from operations comprises of sale of products and others operating incomes. Excise duty in not applicable on the finished goods manufactured by the company.

Other Income

Other incomes are includes, dividend income, interest income, lease rent & other mics income.

(v) In the opinion of the company''s Management, there is no impairment to the assets to which Indian Accounting Standard 36 "Impairment of Assets" applied requiring any revenue recognition.

(vi) Earnings per share

Basic Earnings per equity share is computed by dividing the net profit or loss attributable to equity shareholders of the Company by the weighted average number of equity shares outstanding during the financial year. Diluted earnings per equity share is computed by dividing the net profit or loss attributable to equity shareholders of the Company by the weighted average number of equity shares considered for deriving basic earnings per equity share and also the weighted average number of equity shares that could have been issued upon conversion of all dilutive potential equity shares.

(vii) Statement of Cash Flow

Cash flows are reported using the indirect method prescribed in IND AS 7 ''Statement of Cash Flows'', whereby profit for the year is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing cash flows from operating, investing and financing activities of the Company are segregated. The Company considers all highly liquid investments that are readily convertible to known amounts of cash.

(viii) Certain balances of debtors, creditor''s, loans and advances are subject to confirmation from parties. Effect of the same will be adjusted at the time of confirmation.

(ix) Based on the information available with the management , there are no outstanding dues to Micro, Small and Medium Enterprises as per Micro, Small and Medium Enterprises Development Act, 2006 as at year end.

(x) As per information and explanation given to us there are no Benami Properties in the company.

(xi) As explained to us by the management, the company has not been declared a willful defaulter by any bank/financial institution.

(xii) As per the information & Explanation given to us, the Company has not traded or invested in crypto currency or virtual currency.

(xiii) The figures of previous year have been recast/re-grouped to conform to the classification required wherever necessary to make from comparable with the figure of the current year.

(xiv) In the opinion of Board, current assets loans and advances have a realizable value equivalent to the amount at which they are stated in the Balance Sheet and the provision for all known liabilities have been made except to the extent appearing in the annexure to accounting policies and general notes forming part of these financial statements.

(xv) Company has not disclosed or surrendered any income which were not disclosed in earlier year under the relevant provision of Income Tax Act, 1961.

(xvi) Company has not entered into any transaction with any struck off company.

(xvii) Related Party Disclosures Associates

Key Managerial Persons

Mr. Mehinder Sharma (MD), Mr. Umesh Kumar (CS) & Mr. Sudhir Kumar Jha, CFO Other Directors

Mr. Dhruv Sharma Director, Mr. Anubhav Gumber, independent Director, Ms. Shatakshi Vashistha, Woman Independent Director,

Relatives of Directors

Mrs. Santosh Sharma, Mrs. Poonam Sharma

Entities Owned/Significantly Influenced/Controlled by KMP''s or Directors Relatives

AGILE DEVELOPERS PRIVATE LIMITED, OMKARESHWAR DEVELOPERS PRIVATE LIMITED, MOUNTAIN HOTEL AND RESORTS CHAIL PRIVATE LIMITED, MD RENTALS PRIVATE LIMITED, ANS AUTOZONE PRIVATE LIMITED, M-TECH TOWNSHIP AND PROJECTS PRIVATE LIMITED, CONNOISSEUR DEVELOPERS PRIVATE LIMITED, OM NAMAH SHIVAY ESTATES PRIVATE LIMITED, SHAMBUNATH PROPERTIES PRIVATE LIMITED, BANKE BIHARI PROPERTIES PRIVATE LIMITED, ANS INFRASTRUCTURE PRIVATE LIMITED, SHARMA FARMS PRIVATE LIMITED, ANS CONSTRUCTIONS PRIVATE LIMITED, AMRUTH BIOLOGICAL AND CLINICAL SERVICE PRIVATE LIMITED, LORDS ISHWAR HOTELS LIMITED,

(xviii) (a) The Company has used accounting softwares for maintaining its books of account for the financial year ended March 31, 2025 which has a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the softwares. Further, during the course of audit there was no instance of the audit trail feature being tampered with. The audit trail has been preserved as per statutory requirements.

The company didn''t have any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

X. Registration of charges or satisfaction with Registrar of Companies

Where any charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period, details and reasons thereof shall be disclosed.

The Company during the year didn''t have any Charge or satisfaction of Charge which is to be registered with Registrar of Companies.

XI. Compliance with number of layers of companies

Where the company has not complied 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, the name and CIN of the companies beyond the specified layers and the relationship/extent of holding of the company in such downstream companies shall be disclosed.

As informed by the company it has complied with.

XII. Compliance with approved Scheme(s) of Arrangements

Where any Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013, the Company shall disclose that the effect of such Scheme of Arrangements have been accounted for in the books of account of the Company ‘in accordance with the Scheme'' and ‘in accordance with accounting standards'' and deviation in this regard shall be explained.

During the year there is no Scheme of Arrangement.

XIII. Utilisation of Borrowed funds and share premium:

Not Applicable

XIV. Corporate Social Responsibility (CSR

Since compnay Is a loss making compnay-, provision of section 135 is not applicable

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Mar 31, 2014

1.1 Employee Benefits

Employee benefits include provident fund, superannuation fund, gratuity fund, Leave encashment, compensated absences, long service awards and post-employment medical benefits.

1.2 Earnings per share

Basic earnings per share is computed by dividing the net profit or loss for the period attributable to equity shareholders by the weighted average number of equity shares outstanding during the year.

1.3. In the opinion of the management, current assets, if realised in the ordinary course of business, would yield a sum equal to their value stated in the Balance Sheet, Previous Year figures have been reworked, regrouped, rearranged and reclassified wherever necessary in order to conform to his year''s presentation.

1.4. No provision is made for interest payable on security of Rs. 50 Lacs received from M/s Chambal Fertilizers & Chemical Ltd.

1.5. Previous year''s figures have been regrouped/ recast/ rearranged/ reclassified wherever necessary.

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Mar 31, 2013

1 Corporate information

Ans Industries Ltd is in the business of manufacture and marketing of Frozen Foods under the brand name of "Maxx- ofresh". Ans has manufacturing facilities at Karnal (Haryana).

2 ACCOUNTING FOR TAXES ON INCOME

The deferred tax liability for the timing difference of Depreciation for the year ending on 31.03.13 worked out as Rs. 164933/- is credited to Profi t & Loss Appropriation Account & balance as on 31.03.2013 is shown as deferred tax assets in Balance Sheet.

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Mar 31, 2012

1 Corporate information

Ans Industries Ltd is in the business of manufacture and marketing of Frozen Foods under the brand name of "Maxx- of resh". Ans has manufacturing facilities at Karnal (Haryana).

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Mar 31, 2011

1. In the opinion of the management, current assets, if realised in the ordinary course of business, would yield a sum equal to their value stated in the Balance Sheet, Previous Year figures have been reworked, regrouped, rearranged and reclassified wherever necessary in order to conform to his year''s presentation.

2. During April'' 2005, the company purchased a Plant including Land & Building for processing Fruits and Vegetables at Karnal from M/s Jagdamba Foods (including) Land & Building) and after making necessary repairs and renewals, the plant was given on Lease to M/s Chambal Fertilizers & Chemicals Ltd for a consideration of Rs.120 Lacs per annum with effect from 1st Nov.'' 2005 for a period of 2 years. M/s Chambal Fertilizers & Chemicals Ltd deposited a security of Rs.150 lacs. Lease was terminated after the expiry of 2 years in November'' 2007 and a fresh lease for Land & Building and Plant & Machinery was entered into with Temptation Foods Limited for a period of ELEVEN MONTHS for a lease consideration of Rs.545454/- per MONTH for Land & Building and Rs.300000/- per MONTH for Plant & Machinery. A security amount of Rs.10100000/- bearing interest @ 8% p.a. is received from Temptation Foods Limited. The lease is further extended upto 30th June'' 2009. The company has not yet returned the security amount of Rs. 150 lacs to M/s Chambal Fertilizers & Chemicals Ltd. on the expiry of Lease. The lease has not been renewed further and the company is processing vegetables & fruits for outside clients and for own production and marketing.

3. The management of the company has started the business of contractors and during the financial year 2006-07. The company executed contracts work amounting to Rs.67911405/- only during the financial year 2010-2011.

4. The company has advanced following inter corporate loans and no provision for unrealised interest is made by the company:

a) M/s Sadhna Phosphates & Chemicals Ltd. Rs. 50 Lacs

5. No provision is made for interest payable on security of Rs. 150 Lacs received from M/s Chambal Fertilizers & Chemi- cal Ltd.

6. Previous year''s figures have been regrouped/ recast/ rearranged/ reclassified wherever necessary.

7. Additional information required under para 3 & 4 of part II of Schedule VI of the Companies Act, 1956 (As certified by the management).

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Mar 31, 2010

Current Year Previous Year (2009-10) (2008-09)

1. Estimated amount of contracts remaining to be executed on NIL NIL Capital Account and not provided for

2. Claims against the Company not acknowledged as debts NIL NIL

3. Contingent Liabilities, not provided for 805.79 Lacs 805.79 Lacs (Guarantee for the company to Financial Institution)

5. In the opinion of the management, current assets, if realised In the ordinary course of business, would yield a sum equal to their value stated in the Balance Sheet, Previous Year figures have been reworked, regrouped, rearranged and reclassified wherever necessary in order to conform to his years presentation.

6. During April 2005, the company purchased a Plant including Land & Building for processing Fruits and Vegetables at Karnal from M/s Jagdamba Foods (including) Land & Building) and after making necessary repairs and renewals, the plant was given on Lease to M/s Chambal Fertilizers & Chemicals Ltd for a consideration of Rs.120 Lacs per annum with effect from 1st Nov.,2005 for a period of 2 years. M/s Chambal Fertilizers & Chemicals Ltd deposited a security of Rs.150 lacs. Lease was terminated after the expiry of 2 years in November 2007 and a fresh lease for Land & Building and Plant & Machinery was entered into with Temptation Foods Limited for a period of eleven months for a lease consideration of Rs.545454/- per month for Land & Building and Rs.300000/- per month for Plant & Machinery. A security amount of Rs.10100000/- bearing interest @ 8% p.a. is received from Temptation Foods Limited. The lease is further extended upto 30th June, 2009. The company has not yet returned the security amount of Rs. 150 lacs to M/s Chambal Fertilizers & Chemicals Ltd. on the expiry of Lease. The lease has not been renewed further and the company is processing vegetables & fruits for outside clients.

7. The management of the company has started the business of contractors and during the financial year 2006-07 has taken a contract for Earthwork. The company executed earth work contracts amounting to Rs. 99,663,306/-only during the financial year 2009-2010.

8. The company has advanced following intercorporate loans and no provision for unrealised interest is made by the company:

a) M/s Sadhna Phosphates & Chemicals Ltd. Rs. 50 Lacs

9. No provision is made for interest payable on security of Rs. 150 Lacs received from M/s Chambal Fertilizers & Chemi- cal Ltd.

10. Previous years figures have been regrouped/ recast/ rearranged/ reclassified wherever necessary.

11. Additional information required under para 3 & 4 of part II of Schedule VI of the Companies Act, 1956 (As certified by the management).

A. Particulars of Licensed Capacity, Installed Capacity & Production.

a) Licensed Capacity 3600 MT P.A.

b) Installed Capacity 3600 MT P.A.

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Mar 31, 2009

Current Year Previous Year (2008-09) (2007-08)

1.Contingent Liabilities, not provided for

(Guarantee for the company to Financial Rs.805.79 Lacs NIL Institution)

2. In the opinion of the management, current assets, if realised in the ordinary course of business, would yield a sum equal to their value stated in the Balance Sheet, Previous Year figures have been reworked, regrouped, rearranged and reclassified wherever necessary in order to conform to this years presentation.

3. During April 2005, the company purchased a Plant including Land & Building for processing Fruits and Vegetables at Karnal from M/s. Jagdamba Foods (including) Land & Building) and after making necessary repairs and renewals, the plant was given on Lease to M/s.Chambal Fertilizers & Chemicals Ltd for a consideration of Rs.120 Lacs per annum with effect from 1st Nov. 2005 for a period of 2 years. M/s. Chambal Fertilizers & Chemicals Ltd deposited a security of Rs.150 lacs. Lease was terminated after the expiry of 2 years in November 2007 and a fresh lease for Land & Building and Plant & Machinery was entered into with Temptation Foods Limited for a period of eleven months for a lease consideration of Rs.545454/- per month for Land & Building and Rs.300000/- per month for Plant & Machinery. A security amount of Rs.10100000/- bearing interest @ 8% p.a. is received from Temptation Foods Limited. The lease is further extended upto 30th June 2009. The company has not yet returned the security amount of Rs. 150 lacs to M/s. Chambal Fertilizers & Chemicals Ltd. on the expiry of Lease.

4. The management of the company has started the business of contractors and during the financial year 2006-07 has taken a contract for Earthwork. The company executed earth work contracts amounting to Rs.7,52,82,887/- only during the financial year 2008-2009.

5. The company received an export order for the Export of Wheat weighing 6824.61. Mts. tons valued @ USD 382.10 P.M.T. amounting to USD 2607683.48 from GRAINS & INDUSTRIAL PRODUCTS TRADING PVT.LTD. A sum of USD 2500000 was received. A letter of credit for USD received from buyers in advance on 08-11-2007. To meet the export obligation the company entered into an import contract with BUNGE S.A. for the import of Wheat weighing 6824.61 mtstons@ USD 382 P.M.T. to re-export at high seas. A letter of credit was issued to the importer for a sum of USD 2607001.02. The letter of credit was issued by Allahabad Bank for a sum of USD 2607001.02. The Bank kept a deposit of Rs.1000 lacs for issuing the letter of credit. The import & export commitments were successfully carried out by the company during the year.

6. The company has advanced following intercorporate loans and no provision for unrealised interest is made by the company:

a) M/s Sadhna Phosphates & Chemicals Ltd. Rs. 50 Lacs

7. No provision is made for interest payable on security of Rs. 150 Lacs received from M/s.Chambal Fertilizers & Chemicals Ltd.

8. Previous years figures have been regrouped/ recast/ rearranged/ reclassified wherever necessary.

9. Additional information required under para 3 & 4 of part II of Schedule VI of the Companies Act, 1956 (As certified by the management).