Esquire Money Guarantees Ltd. कंपली की लेखा नीति

Mar 31, 2025

1 Corporate information

The Company Esquire Money Guarantees Limited was duly incorporated on 24th July, 1985 under Companies Act, 1956 at and is categorized as Public Limited Company Limited by shares and A Non-Government Company. The Company was named as Stallion Trade
& Finance Limited till 16th July, 1994. The Company got its shares listed on Bombay Stock Exchange(BSE). The Company is in consultancy
services of movies/serials/soap opera for TV/OTT platform,etc.The Company primarily engaged in consultancy on various subject related
to Loan Against Property (LAP) / Loan Against Securities, etc.

2 Material Accounting Policies

2.1 Statement of Compliance

These financial statements have been prepared in accordance with the Indian Accounting Standards (referred to as "Ind AS") as

prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from
time to time.

2.2 Basis of accounting and preparation of financial statements

The Financial Statements have been prepared in accordance with Indian Accounting Standards (Ind As) as per the Companies (Indian
Accounting Standards) Rules 2015, as amended from time to time and notified under section 133 of the Companies Act 2013 (The Act)
along with other relevant provisions of the Act. The Financial Statements have been prepared on a going concern basis. The company are
accrual basis of accounting.

For the all periods upto and including the year ended 31st March, 2024, the company had prepared financial statements in accordance
with accounting standards notified under section 133 of the Companies Act, 2013 read together with para 7 of the Companies (Accounts)
Rules 2014 and the Companies (Accounting Standards) Amendment Rules, 2016.

2.3 Use of estimates

The preparation of these financial statements in conformity with the recognition and measurement principles of Ind AS requires the
management of the Company to make estimates and judgements that affect the reported balances of assets and liabilities, disclosures
relating to contingent liabilities as at the date of the financial statements and the reported amounts of income and expense for the
periods presented.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period
in which the estimates are revised and future periods are affected.

The Company reviews its carrying value of investments carried at amortised cost annually, or more frequently when there is indication
for impairment. If the recoverable amount is less than its carrying amount, the impairment loss is accounted for.

Useful lives of property, plant and equipment

The Company reviews the useful life of property, plant and equipment at the end of each reporting period. This reassessment may result
in change in depreciation expense in future periods.

Provisions and contingent liabilities ”

A provision is recognised when the Company has a present obligation as a result of past event and it is probable that an outflow of
resources will be required to settle the obligation, in respect of which a reliable estimate can be made. These are reviewed at each
balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are not recognised in the financial
Fair value measurement of financial instruments

Financial asset included within the OCI Category are measured at each reporting date at fair value. Fair Value movements are recognised

in OCI. On derecognition of the asset, cumulative gain or loss previously recognised in OCI is reclassified from OCI to statement of
Profit and loss.

2.4 Revenue recognition

Both income and expenditure items are recognized on accrual and prudent basis.

2.5 Income Tax

Current tax is determined as the amount of tax payable in respect of taxable income at applicable rate of tax for the year. The
Government of India, on 20/09/2019, vide the Taxation Laws (Amendment) Ordinance 2019, inserted a new Section 115BAA in the
Income Tax Act, 1961, which provides an option to the Company for paying Income Tax at reduced rates as per the provisions/conditions
defined in the said section. The Company is continuing to provide for income tax at old rates, based on the available outstanding MAT
credit entitlement and various exemptions and deductions available to the Company under the Income Tax Act, 1961.

2.6 Earnings per share

Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any)

by the weighted average number of equity shares outstanding during the year.

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Mar 31, 2024

1 Corporate information

The Company Esquire Money Guarantees Limited was duly incorporated on 24th July, 1985 under Companies Act, 1956 at and is
categorized as Public Limited Company Limited by shares and A Non-Government Company. The Company was named as Stallion
Trade & Finance Limited till 16th July, 1994. The Company got its shares listed on Bombay Stock Exchange(BSE). The Company is in
consultency services of movies/serials/soap opera forTV/OTT platform,etc.The Company primarily engaged in consultancy on various
subject related toLoan Against Property (LAP) / Loan Against Securities , etc.

2 Significant Accounting Policies

2.1 Statement of Compliance

These financial statements have been prepared in accordance with the Indian Accounting Standards (referred to as "Ind AS") as
prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from
time to time.

2.2 Basis of accounting and preparation of financial statements

i he Financial Statements have been prepared in accordance with Indian Accounting Standards (ind as) as per the Companies (Indian
Accounting Standards) Rules 2015, as amended from time to time and notified under section 133 of the Companies Act, 2013 (The Act)
along with other relevant provisions of the Act. The Financial Statements have been prepared on a going concern basis. The company
are accrual basis of accounting.

For the all periods upto and including the year ended 31st March, 2023, the company had prepared financial statements in accordance
with accounting standards notified under section 133 of the Companies Act, 2013 read together with para 7 of the Companies
(Accounts) Rules 2014 and the Companies (Accounting Standards) Amendment Rules, 2016.

2.3 Use of estimates

The preparation of these financial statements in conformity with the recognition and measurement principles of Ind AS requires the
management of the Company to make estimates and judgements that affect the reported balances of assets and liabilities, disclosures
relating to contingent liabilities as at the date of the financial statements and the reported amounts of income and expense for the
periods presented.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the
period in which the estimates are revised and future periods are affected.

The Company reviews its carrying value of investments carried at amortised cost annually, or more frequently when there is indication
for impairment. If the recoverable amount is less than its carrying amount, the impairment loss is accounted for.

Useful lives of property, plant and equipment

The Company reviews the useful life of property, plant and equipment at the end of each reporting period. This reassessment may
result in change in depreciation expense in future periods.

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Mar 31, 2014

A. The financial statements are prepared under historical cost convention and in accordance with generally accepted accounting principles (except otherwise referred elsewhere in these notes) and materially comply with the mandatory accounting standards specified in Companies (Accounting Standards) Rules,2006 and the Guidance Notes issued by The Institute of principles (except otherwise referred elsewhere in these notes) and materially comply with the mandatory accounting Chartered Accountants of India and the applicable provisions of the Companies Act, 1956.

B. Generally all items of Income and Expenditure having material effect on profitability are recognized on accrual basis.

C. Preliminary expenses are being amortized over a period of five years commencing from the current financial year in which commercial activities were commenced.

D. Investments are stated at cost.

E. Unquoted Shares are stated at cost.

F. REVENUE RECOGNITION

a) Income is recognised as per the terms of contract with customers when the services are rendered.

G. EXPENDITURE RECOGNITION

a) All the expenses are accounted for on accrual basis

H. TAXATION

a) Tax expense comprises of current Current income tax is measured at the amount expected to be paid to the tax authorities in accordance with the Income Tax Act 1961.

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Mar 31, 2013

A. The financial statements are prepared under historical cost convention and in accordance with generally accepted accounting principles (except otherwise referred elsewhere in these notes) and materially comply with the mandatory accounting standards specified in Companies (Accounting Standards) Rules,2006 and the Guidance Notes issued by The Institute ofprinciples (except otherwise referred elsewhere in these notes) and materially comply with the mandatory accounting Chartered Accountants of India and the applicable provisions ofthe Companies Act, 1956.

B. Generally all items of Income and Expenditure having material effect on profitability are recognized on accrual basis

C. Preliminary expenses are being amortized over a period of five years commencing from the current financial year in which commercial activities were commenced.

D. Investments are stated at cost.

E. Unquoted Shares are stated at cost.

F. REVENUE RECOGNITION :-

a) Income is reconised as perthe terms of contract with customers when the services are rendered.

G. EXPENDITURE RECOGNITION :-

a) All the expenses are accounted for on accrual basis

H. TAXATION :-

a) Tax expense comprises of current Currentincometaxismeasuredattheamountexpectedtobepaidtothetaxauthorities in accordance with the Income Tax Act 1961.

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Mar 31, 2012

A. The financial statements are prepared under historical cost convention and in accordance with generally accepted accounting principles (except otherwise referred elsewhere in these notes) and materially comply with the mandatory accounting standards specified in Companies (Accounting Standards) Ruies.2006 and the Guidance Notes issued by The institute ofprincipies (except otherwise referred elsewhere in these notes} and materially compiy with the mandatory accounting Chartered Accountants or India and the applicable provisions of the Companies Act. 1956.

B. Generally all items of income and Expenditure having material effect on profitability are recognized on accrual basis.

C. Preliminary expenses are being amortized over a period of five years commencing from the current financial year in which commercial activities were commenced.

D. investments are stated at cost Fall, if any. in value of unquoted investments could not be ascertained due to non-availability of their Balance Sheet.

E. Unquoted Shares: At cost or fair value whichever is lower.

Unquoted shares are valued "At Cost" and not at "Lower of cost or fair value/Break up Value" as prescribed under AS-13.

R. REVENUE RECOGNITION;-

a) Income is reconised as per the terms of contract with customers when the services are rendered.

C. EXPENDITURE RECOGINITION:-

a) All the expenses are accounted for on accrual basis

H. TAXATION:-

a) Tax expense comprises of current Current income tax Is measured at the amount expected to be paid to the tax authorities in accordance with the income Tax Act 1961.

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Mar 31, 2011

1 Basis of Accounting :

The financial statements are prepared under the historical cost convention and comply with the mandatory accounting standards and statements issued by The Institute of Chartered Accountants of India and The Companies Act, 1956. All income and expenditure having a material bearing on the financial statements are recognised on accrual basis.

2 Fixed Assets:

Fixed Assets are valued at Cost Less Depreciation

3 Depreciation:

Depreciation on Fixed Assets is provided at Straight Line Method in Accordance with Schedule XVI to the Companies Act, 1956 but restricted to the period of use during the year.

4 Investments: investments are stated at cost.

5 Inventories:

Inventories are valued at cost.

6 Miscellaneous Expenditure:

Public Issue Expenses & Share Issue Expenses are being proportionately written off over a period of Ten Years

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Mar 31, 2010

1 Basis of Accounting :

The financial statements are prepared under the historical cost convention and comply with the mandatory accounting standards and statements issued by The Institute of Chartered Accountants of India and The Companies Act, 1956. All income and expenditure having a material bearing on the financial statements are recognised on accrual basis.

2 Fixed Assets:

Fixed Assets are valued at Cost Less Depreciation

3 Depreciation:

Depreciation on Fixed Assets is provided at Straight Line Method in Accordance with Schedule XVI to the Companies Act, 1956 but restricted to the period of use during the year.

4 Investments: Investments are stated at cost.

5 Inventories:

Inventories are valued at cost

6 Miscellaneous Expenditure:

Public Issue Expenses & Share Issue Expenses are being proportionately written off over a period of Ten Years

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Mar 31, 2009

1 Basis of Accounting :

The financial statements are prepared under the historical cost convention and comply with the mandatory accounting standards and statements issued by The Institute of Chartered Accountants of India and The Companies Act, 1956. All income and expenditure having a material bearing on the financial statements are recognised on accrual basis.

2 Fixed Assets:

Fixed Assets are valued at Cost Less Depreciation

3 Depreciation:

Depreciation on Fixed Assets is provided at Straight Line Method in Accordance with Schedule XVI to the Companies Act, 1956 but restricted to the period of use during the year.

4 Investments: Investments are stated at cost.

5 Inventories :

Inventories are valued at cost.

6 Miscellaneous Expenditure:

Public Issue Expenses & Share Issue Expenses are being proportionately written off over a period of Ten Years