RR Securities Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

1.8 Provisions (Other than Employee Benefits), Contingent Liabilities and Contingent Assets

A provision is recognized when the Company has a present legal 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 reliable estimate can be made. Provisions are determined
based on 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 not recognized but are disclosed in the notes to the Financial
Statements. A contingent asset is neither recognized nor disclosed if inflow of economic
benefit is probable.

1.9 Revenue Recognition

1.10 Sale of Services

Revenue is measured at fair value of the consideration received or receivable. The
Company recognizes revenue when the amount of revenue can be reliably measured, it is

l.llRecognition of Dividend Income and Interest Income

Dividend on Financial Instruments is recognized as and when realized.

Interest income is recognized on a time proportion basis taking into account the amount
outstanding and the interest rate applicable.

1.12 Income tax

Income tax comprises current and deferred tax. It is recognized in profit or loss except to
the extent that it relates to a business combination or to an item recognized directly in
equity or in other comprehensive income.

i. Current Tax

Current tax comprises the expected tax payable or receivable on the taxable income or
loss for the year and any adjustment to the tax payable or receivable in respect of
previous years. The amount of current tax reflects the best estimate of the tax amount
expected to be paid or received after considering the uncertainty, if any, related to
income taxes. It is measured using tax rates (and tax laws) enacted or substantively
enacted by the reporting date.

Current tax assets and current tax liabilities are offset only if there is a legally
enforceable right to set off the recognized amounts, and it is intended to realize the
asset and settle the liability on a net basis or simultaneously.

ii. Deferred Tax

Deferred tax is recognized in respect of temporary differences between the carrying
amounts of assets and liabilities for financial reporting purposes and the corresponding
amounts used for taxation purposes. Deferred tax is also recognized in respect of
carried forward tax losses and tax credits.

Deferred tax assets are recognized to the extent that it is probable that future taxable
profits will be available, against which they can be used. The existence of unused tax
losses is strong evidence that future taxable profit may not be available. Therefore, in
case of a history of recent losses, the Company recognizes a deferred tax asset only to
the extent that it has sufficient taxable temporary differences or there is convincing
other evidence that sufficient taxable profit will be available against which such
deferred tax asset can be realized. Deferred tax assets - unrecognized or recognized, are
reviewed at each reporting date and are recognized/ reduced to the extent that it is
probable/ no longer probable respectively that the related tax benefit will be realized.

Deferred tax is measured at the tax rates that are expected to apply to the period when
the asset is realized or the liability is settled, based on the laws that have been enacted
or substantively enacted by the reporting date.

The measurement of deferred tax reflects the tax consequences that would follow from
the manner in which the Company expects, at the reporting date to recover or settle
the carrying amount of its assets and liabilities.

Deferred tax assets and liabilities are offset only if there is a legally enforceable right to
offset current tax liabilities and assets, and they relate to income taxes levied by the
same tax authority on the same taxable entity, or on different taxable entities, but they
intend to settle current tax liabilities and assets on net basis or their tax assets and
liabilities will be realized simultaneously.

1.13 Cash and Cash Equivalents

Cash and Cash equivalents include cash and cheques in hand, bank balances, demand
deposits with banks and other short term highly liquid investments that are readily
convertible to know amounts of cash and which are subject to an insignificant risk of
changes in value where original maturity is three months or less.

1.14 Borrowing Cost

Borrowing cost are interest and other costs (including exchange differences relating to
foreign currency borrowings to the extent that they are regarded as an adjustment to
interest cost) incurred in connection with the borrowing of funds. Borrowing costs directly
attributable to acquisition or construction of asset which necessarily take a substantial
period of time to get ready for their intended use are capitalized as part of cost of asset
until such time the assets are substantially ready for their intended use. Other borrowing
costs are recognized as an expense in the period in which they are incurred

1.15 Earning Per Share

Basic earning per share is calculated by dividing the net profit after tax for the year
attributable to Equity Shareholders of the Company by the weighted average number of
Equity Shares outstanding during the year. Diluted earning per Share is calculated by
dividing net profit attributable to equity Shareholders (after adjustment for diluted
earnings) by average number of weighted equity shares outstanding during the year plus
potential equity shares

1.16 Cash Flow Statement

Cash flows are reported using the indirect method whereby the profit before tax is adjusted
for the effect of the transactions of a non cash nature, any deferrals or accruals of past and
future operating cash receipts or payments and items of income or expenses associated
with investing or financing cash flows. The cash flows from operating, investing and
financing activities of the company are segregated.

(b) Particulars relating to Corporate Social Responsibility Not Applicable

(c) Particulars of transaction with companies struck off under section 248 of the Companies Act, 2013 or Section 560 of Companies Act, 1956 Not
Applicable

(d) Details of Benami Property held :• Not Applicable

(e) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

(f) The Company has not revalued its Properties, Plant and Equipment during the year under consideration.

(g) The Company has not granted any Loan or advance in nature of loan to Promoter, Director, KMPs and related parties

(h) Title deeds of immovable property not held in the name of company :* There are no property which is not held in the name of the Company.

(i) The company doesn''t have any undisclosed income.

(j) Compliance with number of layers of companies :• There are no investment held by the company

(k) Compliance with approved scheme of arrangement :• Not Applicable

(l) Utilization of Borrowed funds and Share Premium :•

|a) During the year, no funds have been advanced or loaned or Invested by the company to or In any other persons or entitles, Including foreign entities,
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 Company or provide any guarantee, security or the like on behalf of the
Ultimate Beneficences.

(b) During the year, no funds have been received by the company, from any persons or entities, including foreign entities, 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 or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

(m) (a)The Company do not have any charges or satisfaction which is yet to be registered with ROC,

(b) The Company has not been declared wilful defaulter by any Bank or any financial institution.

(n) The Company doesn’t have any Capital Work in Progress and hence details are not applicable.

(o) The The Company doesn’t have any Intangible Assets under development and hence details are not applicable.

---

Mar 31, 2024

I) PROVISIONS, CONTINGENT LIABILITIES & CONTINGENT ASSETS

Provisions involving substantial degree of estimation in measurement are recognised when there is a present

obligation as a result of a past events and it is probable that there will be an outflow of resources. Contingent
Liabilities are not recognised but are disclosed in the notes. Contingent Assets are neither recognised nor
disclosed in financial statements

J) EARNING PER SHARE

Basic earnings per share for equity shareholders have been calculated by dividing the Net Profit or loss after
Tax by the weighted average number of equity shares outstanding during the period

K) FINANCIAL INSTRUMENTS

(i) Initial Recognition and measurement: All financial assets are recognised initially at fair value

(ii) Subsequent Measurement All equity investments in scope of Ind-AS 109 are sunsequently measured at
fair value. Equity instruments are included within the FVTPL category and all the changes are recognized in
the profit and loss account

NOTE 20 : PAYMENT TO AUDITORS

Auditors Remuneration relating to audit work Rs. 41300/- (Previous Year Rs. 41300/-) is provided at the end
of year.

NOTE 21 :VALUATION OF CLOSING STOCK

Closing Stock is accounted in the books as taken valued and certified by Directors and Authorised Person s
of the Company.

Note 22 : CONTINGENT LIABILITY :

There is no contingent liability outstanding as on the Balance Sheet date
NOTE 23 : FOREIGN CURRENCY TRANSACTION

During the year under consideration, earning and expenditure in Foreign Currency is NIL
NOTE 24 : REMUNERATION TO DIRECTORS

No Remuneration has been paid to the Director of the Company.

NOTE 25 : BALANCE CONFIRMATION

Sundry debit and credit balances of loans and advances, Sundry Debtors, Sundry Creditors. Unsecured
Loans, Deposits, are subject to confirmation and reconciliation, if any. As per view of management the same
are shown at realisable value and necessary precaution of actual and realisable value has been taken care
of. As Certified by the Directors all amounts in the Balance Sheet relating to Sundry Debtors, Sundry
Creditors. Unsecured Loans. Deposits. Loans and advances are shown at net realisable or net payable as
the case may be.

NOTE 26 : Cash Flow statement is prepared in accordance with the Indian Accounting Standard 7
NOTE 27 : RELATED PARTY DISCLOSURE

As per Indian Accouting Standard 24, the disclosures of transactions with the realted parties are given
below:

NOTE 28 : PREVIOUS YEAR FIGURES

Previous year figures have been re-grouped, reclassified, reworked and rearranged wherever necessary for
proper presentation of accounts.

. . ---- ___

(t» Particulars relating to Corporate Social Responsibility Not Applicable

^{W P}*''^,''^C“''''^rS " ‘"ⁿ”^{C,,0n Wl,h i,ruck} 0" «K» »« « «» Act, 2013 or S^lon 500 of C.mp.nio, Act, 1950:- Not Apptat,,.

(d) Details of Ben ami Property held Not Applicable

^{(e) The Compan/ hav}* "<* t^ded or invested in Crypto currency or Virtual Currency during the financial year.

(f) The Company has not revalued its Properties, Plant and Equipment during the year under consideration.

Tltie deeds of Immovabie property not heid in the name of company There are no property which is not held in the name of the Company.

(i) The company doesn’t have any undisclosed Income.

U) Compliance with number of layers of companies There are no investment held by the company

(k) Compliance with approved scheme of arrangementNot Applicable

(l) Utilization of Borrowed funds and Share Premium :•

(^During the year, no funds have been advanced or loaned or Invested by the company to or In any other persons or entities including foreisn entitles with th*
understanding whether recorded in writing or otherwise, that the intermediary shall, whether, directly or indirectly lend or invest in Iher JUons ’oTentit^^nrirwr
°° ^be,‘^8,f * ^{Conp,ny W Pr0V}*^{e 3}"^{y SUa}''ⁿ"^{l'' «¦'' ^half or the Ultimate Be.ScierieT "}

'' * J ^year’ °® ^,"^{nds been received} ^ company, from any persons or entities, including foreign entities, with the understanding whether recorded In

^or 9nu,te*¦ -—*- -

(m> (a)Tne Company do not have any charges or satisfaction which is yet to be registered with ROC.

(b| The Company has not been declared wllfut defaulter by any Bank or arry financial institution.

|o) The The Company doesn''t have any Intangible Assets under development and hence details are not applicable.

For S 0 P M 6t Co. For and on behalf of the Board of Directors

Chartered Accountants _B ~_r

_ R R Securities limited

FRN : 126741W O

sjl- b SUL

Malav pJail (KyejdraJS^T (Rita R. Shah,

Chalmien Managing Director

— ~ ¹"^m"

iMahscrxJr* Sonf) <6lrju^hah|

Company Secretary CFO

FC5 : 3076 pitt RF7Ptonaif

PUce: Ahmedabad Piece: Ahmad**

^&StC:25''^05/2M4 Date 2*05*024

---

Mar 31, 2014

1. GENERAL :

1) Previous year figures have been re-grouped and rearranged wherever necessary for proper presentation of accounts.

2) Sundry debit and credit balances of loans and advances are subject to confirma- tion and reconciliation, if any. As per view of management the same are shown at realisable value and necessary precaution of actual and realisable value has been taken care of.

3) As informed to me, and on verification of record there is contingent liabilities relating to Guarantee given to Jammu Kashmir Bank for Granting facilities to R.R.J.Dyes and Intermediates Limited. Company has also given Guarantee to Corporation bank for granting limits to Vibrant Polymers Limited in both the Com- panies Director Shri. R.B.Shah is also director. Company has not taken any counter Guarantee or Guarantee Commission from R.R.J.Dyes Limited or Vibrant Poly- mers Limited.

4) Auditors Remuneration relating to audit work Rs. 29600/- (Previous Year Rs. 29500/-) is provided at the end of year.

5) During the year remuneration is paid to Director Smt. Rita R Shah as per terms of Appointment amounting to Rs. 204000/- (P.Y. Rs. 204000/-).

6) As Certified by the Directors all amounts in the Balance Sheet relating to Sundry Debtors, Sundry Creditors, Unsecured Loans, Deposits, Loans and advances are shown at net realisable or net payable as the case may be.

7) Income in Foreign Currency is NIL

8) Expenditure in Foreign Currency is NIL

9) Closing Stock is accounted in the books as taken valued and certified by Direc- tors and Authorised Person''s of the Company.

10) Company''s Profitability is affected due to non recovery of disputed finance to other parties and investment in shares of concerns in which directors are inter- ested. As informed to us Finance Charges of current year as well as past years are not realisable and as per guidelines of RBI for NBFC income is accounted on the basis of realisation only the same are not accounted to comply with rules of RBI.

11) Company has received NBFC registration. During the year However Company has accepted and repaid the deposits / loan received from others. At the end of year outstanding loans or deposits are either from Directors or concerns in which Directors are interested or Inter Corporate Deposits. These deposits need confir- mation and explanation and period for which deposits are given by the deposits holders. In all transactions it is difficult to bifurcate loans / deposits as the Com- pany is also paying interest on these advances taken and maintaining account of deposit holders like current account and paying interest on daily balance basis in few cases. Hence provisions of section 58 of the companies Act, 1956 are not complied with fully.

2) RELATED PARTY DISCLOSURE FOR THE YEAR ENDING 31-03-2014 :

(I) Associate : Akash Agro Industires Ltd.

Rajendra B. Shah-HUF

(II) Key Management Personnel : Shri Rajendra B Shah

Smt. Rita R. Shah

R.R. Consultancy (Prop : Rita Shah)

(III) Relatives of key Management : Vasuben B. Shah

Personnel

Birju R. Shah

Rima R. Shah

Virendra Shah

3) In opinion of the management, the Company has not separate reportable segment Hence disclosure under Accounting Standard-17 "Segment Reporting" issued by ICAI is not given.

---

Mar 31, 2013

1. GENERAL:

1) Previous year figures have been re-grouped and rearranged wherever necessary for proper presentation of accounts.

2) Sundry debit and credit balances of loans and advances are subject to confirmation and reconciliation, if any. As per view of management the same are shown at realizable value and necessary precaution of actual and realizable value has been taken care of.

3) As informed to us. and on verification of record there is contingent liabilities relating to Guarantee given to Jammu Kashmir Bank for Granting facilities to R.R.J Dyes and Intermediates Limited Company has also given Guarantee to Corporation bar''-: for granting limits to Vibrant Polymers Limited in both the Companies Director Shri R.B.Shah is also director Company has not taken any counter Guarantee or Guarantee Commission from R.R.J.Dyes Limited or Vibrant Polymers Limited

4) Auditors Remuneration relating to audit work Rs 29500/- (Previous Year Rs 29500/-) is provided at the end of year

5) During the year remuneration is paid to Director Smt. R*ita Rajendra Shah as per terms of Appointment amounting to Rs 204000 (P Y Rs 204000/-)

6) As Certified by the Directors all amounts in the Balance Sheet relating to Sundry Debtors, Sundry Creditors, Unsecured Loans, Deposits, Loans and advances are shown at net realizable or net payable as the case may be.

7) Income in Foreign Currency is NIL

8) Expenditure in Foreign Currency is NIL

9) Closing Stock is accounted in the books as taken valued and certified by Directors and Authorized Person''s of the Company

10)Company''s Profitability is affected due to non recovery of disputed finance to other parties and investment in shares of concerns in which directors are interested As informed to us Finance Charges of current year as well as past years are not realizable and as per guidelines of RBI for NBFC income is accounted on the basis of realization only the same are not accounted to comply with rules of RBI

11)Company has received NBFC registration. During the year However Company has accepted and repaid the deposits / loan received from others. At the end of year outstanding loans or deposits are either from Directors or concerns in which Directors are interested or Inter Corporate Deposits. These deposits need confirmation and explanation and period for which deposits are given by the deposits holders. In all transactions it is difficult to bifurcate loans / deposits as the Company is also paying interest on these advances taken and maintaining account of deposit holders like current account and paying interest on daily balance basis in few cases. Hence provisions of section 58 of the companies Act, 1956 are not complied with fully.

2) RELATED PARTY DISCLOSURE FOR THE YEAR ENDING 31-03-2013

(I) Associate : Akash Agro Industries Ltd

Rajendra B. Shah-HUF

R.R. Consultancy

(II) Key Management Personnel Smt. Rita R. Shah

Mr. R.B.Shah

(III) Relatives of key Management

Personnel Vasuben B. Shah

Birju R. Shah Rima R. Shah

3) In opinion of the management, the Company has not separate reportable segment Hence disclosure under Accounting Standard-17 "Segment Reporting" issued by IC AI is not given.

---

Mar 31, 2012

1) Previous year fiQures have been re-grouped and rearranged wherever necessary for proper presentation of accounts

2) Sundry debit and credit balances of loans and advances are subject to confirmation and reconciliation, if any. As per view of management the same are shown at realisable value and necessary precaution of action and realisable value has been taken care of.

3) As informed to us, and on verification of record there is contingent liabilities relating to Guarantee given to Jamrnu Kashmir Bank foi Granting facilities to R R J.Dyes and Intermediates Limited. Company has afso given Guarantee to Corporation bank for granting limits to Vibrant Polymers Limited in both the Companies Director Shn R.B.Shah is also director Company has not taken any counter Guarantee or Guarantee Commission from RRJ Dyes Limited or Vibrant Polymers Limited

4) Auditors Remuneration relating to audit work Rs 29000/- (Previous Year Rs. 25000/-) is provided at the end of year

5) During the year remuneration is paid to Director SnU Rita Rajendra Shah as per terms of Appointment amounting to Rs. 204000/- {P.Y Rs. 204000A).

6) As Certified by the Directors ail amounts in the Balance Sheet relating to Sundry Debtors. Sundry Creditors, Unsecured Loans Deposits. Loans and advances are shown at net realisable or net payable as the case may be

7} Income in Foreign Currency is NIL NIL.

8) Expenditure in Foreign Currency is NIL

9) Closing Stock is accounted in the books as taker valued and certified by Directors and Authorised Person's of the Company

10)Companys Profitability is affected doe to non recovery of disputed finance to other parties and investment in shares of concerns in which directors are interested. As informed to us Finance Charges of current year as well 3 5 past years are not realisable and as per guidelines of RBi for NBFC income is a acounted on the basis of realisation only Ihe same are not accounted to comoty with r ules of RBt

11) Company has received NBFC registration During the year However Company has accepted and repaid the deposits / loan received from others. At the end of year outstanding loans or deposits are either from Duectors or concerns in which Directors are interested or Inter Corporate Deposits. These deposits need confirmation and explanation and penod for which deposits are given by the deposits holders In all transactions it is difficult to bifurcate loans / deposits as the Company is also paying interest on these advances taken and maintaining account of deposit holders like cunent account and paying interest on daily balance basis in few cases. Hence provisions of section 58 of Ihe companies Act, 1956 are not complied with fully

12) RELATED PARTY DISCLOSURE FOR THE YEAR ENDING 31-03-2012

(i) Associate : Akash Agro Industires Ltd Rajendra B Shah-HUF R.R Consultancy

(ii) Key Management Personnel : Smt Rita R Shah Mr RB Shah (iii) Relatives of key Management Personnel : Vasuben B Shah Birju R Shan Rlrna R. Shsih

13) In optmon of the management, the Company has not separate reportable segment Hence disclosure under Accounting Standard-17 "Segment Reporting" issued by ICAI is not given.

---

Mar 31, 2010

1. GENERAL:

1) Previous year figures have been re-grouped and rearranged wherever necessary for proper presentation of accounts.

2) Sundry debit and credit balances of loans and advances are subject to confirmation and reconciliation, if Any. As per view of management the same are shown at realisable value and necessary precaution of actual and realisable value has been taken care of.

3) As informed to us, and on verification of record there is contingent liabilities relating to Grarantee given to Jammu Kashmir Bank for Granting facilities to R.R.J.Dyes and Intermediates Limited. Company has also given Guarantee to Corporation Bank for granting limits to Vibrant Polymers Limited in both the Companies Director Shri R. B. Shah is also director. Company has not taken any counter Guarantee or Guarantee Commission from R. R. J. Dyes Limited or Vibrant Polymers Pvt. Ltd.

4) Auditors Remuneration relating to audit work Rs.25000/-(Previous Year Rs.25000/-) is provided at the end of year.

5) During the year remuneration is paid to Director Smt. Rita Rajendra Shah as per terms of Appointment amounting to Rs.204000/-(P.Y. Rs.150000/-).

6) As Certified by the Directors all amounts in the Balance Sheet relating to Sundry Debtors, Sundry Creditors, Unsecured Loans, Deposits, Loans and advances are shown at net realisable or net payable as the case may be.

7) Income in Foreign Currency is NIL.

8) Expenditure in Foreign Currency is NIL.

9) Closing Stock is accounted in the books as taken valued and cretified by Directors and Authorised Persons of the Company.

10) Companys Profitability is affected due to non recovery of disputed finance to other parties and investment in shares of concerns in which directors are interested. As informed to us Finance Charges of current year as well as past years are not realisable and as per guidelines of- RBI for NBFC income is accounted on the basis of realisation only the same are not accounted to comply with rules of RBI.

11) Company has received NBFC registration. During the year However Company has accepted and repaid the deposits / loan received from others. At the end of year outstanding loans or deposits are either from Directors or concerns in which Directors are interested or Inter Corporate Deposits. These deposits need confirmation and explanation and period for which deposits are given by the deposits holders. In all transactions it is difficult to bifurcate loans / deposits as the Company is also paying interest on these advances taken and maintaining account of deposit holders like current account and paying interest on daily balance basis in few cases. Hence provisions of section 58 of the companies Act, 1956 are not complied with fully.

3) RELATED PARTY DISCLOSURE FOR THE YEAR ENDING 31-03-2010

(I) Associate : Akash Agro Industries Ltd.

Rajendra B. Shah - HUF

R.R. Consultancy

(II) Key Management Personnel : Smt. Rita R. Shah

(III) Relatives of key Managemen : Vasuben B. Shah Personnel

Birju R. Shah

4) In opion of the management, the company is not required separate reportable segment hence disclosure under Accounting Standard-17 "Segment Reporting" issued by ICAI is not given.