HCKK Ventures Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

Terms/rights attached to equity shares: The company has only one class of share capital namely Ordinary Shares having par value of Rs.10 per share. Each holder of Ordinary Shares is entitled to one vote per share. The company declares and pays dividends in Indian rupees. In the event of liquidation of the company, the holders of Ordinary Shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of Ordinary Shares held by the shareholders.

Note: The Managerial Remuneration paid to Managing Director is more than 11% of the profits computed u/s 198.However, the remuneration of '' 8,40,000/- has been approved by a special resolution in the AGM dt. 01.09.2023 for a period of 5 years.

Note 23 General

Previous year''s figures have been regrouped/ reclassified wherever necessary to correspond with the current year''s classification / disclosure.

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Mar 31, 2024

23.12 Provisions and contingencies

A provision is recognised when the Company has a present obligation as a result of past events 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. Provisions (excluding retirement benefits) are not discounted to their present value and are determined based on the best estimate required to settle the obligation at the Balance Sheet date. These are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates. Contingent liabilities are disclosed in the Notes.

23.13 Segment Reporting

The company prepares its segment information in conformity with the accounting policies adopted for preparing and presenting the financial statements of the company as a whole. During the reporting period the company operates only in single type of product and in a single geographical area and therefore there is no need for segment reporting

23.14 Goods & Service Tax input credit

GST input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no uncertainty in availing / utilising the credits.

@ The following guidance, summarised based on the ICAI Guidance Note on Revised Schedule VI, may be considered

in presenting the disclosures under this clause:

(a) The total value of imported components and spare parts may be presented in the aggregate or sub-classified and presented. Where records of raw materials and components are maintained together, the information relating to components may be presented together with raw materials.

(b) The clause requires only disclosure of imported spare parts and not stores. If it is not practical for the Company to segregate imported stores and spare parts, the total value of import of stores and spare parts may be shown clearly describing that the value disclosed relates to imported stores and spare parts.

(c) The disclosure relates to imports of goods and not consumption. The disclosure should be made on accrual basis. Accordingly, the disclosure should include goods in transit. The disclosure should also be made irrespective of whether the imports have resulted in an expenditure in foreign currency. The disclosure should be made in Indian Rupees.

(d) Disclosure is with regard to ''direct'' imports by the Company.

The following guidance, summarised based on the ICAI Guidance Note on Revised Schedule VI, may be considered in presenting the disclosures under this clause:

(a) The disclosure should be made on accrual basis on the gross amount of expenditure (i.e. the expenditure before withholding taxes, where applicable).

(b) Disclosure should be made only in respect of those items where the Company itself incurs the foreign currency expenditure. Where an expenditure involves foreign currency but the original payment by the Company itself is in Rupees, no disclosure is necessary.

# Where dividend has been paid to non-resident shareholders in Indian Rupees or where the dividend has been deposited into their Rupee account in a bank in India, details of the same may be provided as an additional information, if required.

Note 34 General

1 Previous year''s figures have been regrouped/ reclassified wherever necessary to correspond with the current year''s classification / disclosure.

The accompanying notes are integral part of these Financial Statements In terms of our report attached

For D. R. Mehta & Associates For HCKK ventures Limited

Chartered Accountants

Firm''s Registration No : 106207W

Sd/- Sd/- Sd/-

Ashok Mehta Apurv Bhargava Antoo Kallan

(Membership No. 101746) MD / CEO Director

Place : Mumbai DIN : 10175879 DIN : 02489070

Date : 23^rd May, 2024 Place : Mumbai Place : Mumbai

UDIN : 24101746BKCPGU6493

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Mar 31, 2014

Not Available.

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Mar 31, 2013

Not Available.

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Mar 31, 2012

1.1 Terms/ rights attached to equity shares

The Company has only class of equity shares having a par value of Rs. 10/- per share. Each holder of equity share is entitled to one vote per share. The Company declares and pays dividend in Indian rupees

In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity share held by the shareholders.

2 Till the year ended 31 March 2011, the Company was using pre-revised Schedule VI to the Companies Act 1956, for preparation and presentation of its financial statements. During the year ended 31 March 2012, the revised Schedule VI notified under the Companies Act 1956, has become applicable to the Company. The Company has reclassified previous year figures to conform to this year''s classification. The adoption of revised Schedule VI does not impact recognition and measurement principles followed for preparation of financial statements. However, it significantly impacts presentation and disclosures made in the financial statements, particularly presentation of balance sheet.

3(a) The Company has obtained registration from the Reserve Bank of India (RBI) under section 45 IA of the RBI Act, 1934 vide Reg. No. 01.00097 dated 11th March, 1998. However, it has not accepted any public deposits during the year within the meaning of NBFC directions

3(b)

The Company has not accepted any deposit during the year. The Schedule as required in terms of paragraph 13 of Non- Banking financial (Deposit Accepting or Holding) Companies Prudential Norms (Reserve Bank) Directions, 2007 has been appended herein below:

4 Related Party Disclosures :

Related Parties:

(a) Holding Company or Subsidiary Company : None

(b) Companies with common Directors and Shareholders : None

(c) Individual/ Enterprises having significant influence over the company: Dr. Vithal V. Kamat

(d) Key Management Personnel: None

(e) Other Related Parties with whom transactions have taken place during the year: None

(f) Summary of transactions during the year with Related Parties entered into on commercial basis in the interest of the Company and approved by the Board and status of outstanding balances as on 31st March, 2012:

5 There were no amounts due and remaining unpaid to suppliers covered under Micro, Small & Medium Enterprises Development Act, 2006 (MSM Act) on account of principal and/or interest as at the close of the financial year. This disclosure is based on the information available with the Company regarding the status of the suppliers as defined under the MSM Act, 2006

6 The Company is a Small and Medium Sized Company (SMC) as defined in the General Instructions in respect of Accounting Standards notified under the Companies Act, 1956. Accordingly, the Company has complied with the Accounting Standards as applicable to a Small and Medium Sized Company.

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Mar 31, 2011

1. The figures of the previous year have been regrouped / rearranged wherever necessary to make them comparable with the figures of the current year.

2. (a) The company has obtained registration from RBI under section 45 IA of the RBI Act, 1934 vide Reg. No. 01.00097 dated 11th March, 1998. However, it has not accepted any public deposits during the year within the meaning of NBFC directions.

3. Related Party Disclosure under Accounting Standard 18:

a) Holding company or Subsidiary Company: None b) Associates: None c) Individual/ Enterprises having significant influence over the Company: Mr. Vithal V. Kamat c) Key Management Personnel: None Summary of Transactions:

i) Loan Syndication Charges Rs. 187,500

ii) Amount recovered Rs. Nil

iii) Balance Outstanding at the year end:

a. Unsecured Loans Rs. Nil

b. Advance Recoverable Rs. 168,750

4. Cash balance as on 31st March, 2011 has been accepted by the Auditors as certified by the management.

5. Current income tax is measured at the amount expected to be paid to the tax authorities in accordance with the Income Tax Act, 1961.