j) Provisions and Contingencies
A Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that an
outflow of resources embodying economic benefits will be required to settle the obligation and are liable estimate can be made of the amount
of the obligation. When the Company expects some or all of a provision to be reimbursed, for example, under an insurance contract, the
reimbursement is recognised as a separate asset, but only when the reimbursement is virtually certain. The expense relating to a provision is
presented in the statement of profit and loss net of any reimbursement.

If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the
risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance

B Contingent Liabilities and Contingent Assets

A contingent liability is a possible obligation that arises from a past event, with the resolution of the contingency dependent on uncertain future
events, or a present obligation where no outflow is probable. Major contingent liabilities are disclosed in the financial statements unless the
possibility of an outflow of economic resources is remote. Contingent assets are not recognized in the financial statements but disclosed,
where an inflow of economic benefit is probable.

k) Segment Reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief
operating decision maker of the Company is responsible for allocating resources and assessing performance of the operating segments.

l) Exceptional Items

Exceptional Items refer to items of income or expenses including tax items, within the statement of profit and loss from ordinary activities which
are non-recurring and one of such size, nature of incidance that their separate Disclosure is concerned necessary to explain the performance of
the company.

m) Revenue

The Company has concluded that it is the principal in all of its revenue arrangements since it is the primary obligor in all the revenue
arrangements as it has pricing latitude and is also exposed to inventory and credit risks. The specific recognition criteria described below must
also be met before revenue is recognised:

Sale of goods

Revenue from contracts with customers is recognised when the provision of service is completed at an amount that reflects the consideration to
which the Company expects to be entitled in provision for those services.

n) Leases

Short-term leases and leases of low-value assets

The Company applies the short-term lease recognition exemption to its short-term leases (i.e., those leases that have a lease term of 12 months
or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to
leases that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a
straight-line basis over the lease term.

o) Recent Accounting pronouncements

Standards issued but not yet effective and not early adopted by the Company

Ministry of Corporate Affairs ("MCA") notifies new standard or amendments to the existing standards from time to time. There have been no new
Standards made applicable from 1st April, 2024.

NOTE : 25

FINANCIAL RISK MANAGEMENT

The Company’s activities expose it to a variety of financial risks, including market risk, credit risk and liquidity risk. The Company’s risk management assessment and policies and processes are established to identify and
analyse the risks faced by the Company, to set appropriate risk limits and controls, and to monitor such risks and compliance with the same. Risk assessment and management policies and processes are reviewed regularly to
reflect changes in market conditions and the Company’s activities.

Credit risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Company’s receivables from customers, loans
and balance with banks. The carrying amount financial assets represents the maximum credit exposure .The maximum exposure to credit risk was Rs.7.71 Lakhs as at March 31, 2024 (March 31, 2023 : Rs.7.19 Lakhs). Credit
risk is managed through credit approvals, establishing credit limits and continuously monitoring the creditworthiness of counterparty to which the Company grants credit terms in the normal course of business. Outstanding
customer receivables are regularly monitored. The management continuously monitors the credit exposure towards the customers and makes provision against those balances considered doubtful of recovery.

40 Company has not granted any Loans and Advances in the nature of Loans to Promoters, Directors, KMPs and
the related parties (as defined under Companies Act, 2013) either severally or jointly with any other person
during the year.

41 There has been no proceedings initiated or are pending against the Company for holding any Benami Property
under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.

42 Company does not have any borrowings from any Banks or Financial Institutions and accordingly it has not been
declared as a Willful Defaulter.

43 Company has not entered into transactions wiith any of the Struck Off Companies during the financial year.

44 During the year there has been no satisfaction of charges registered with the Registrar of the Company.

45 Company has not been sanctioned any Working Capital limits from any Banks or Financial Institutions on the
basis of security of the Company's Current Assets and accordingly Company is not required to provide any
quarterly submissions to any Bank or Financial Institution.

46 To the best of our knowledge and belief, no funds (which are material either individually or in the aggregate) have
been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or
kind of funds) by the Company to or in any other person(s) or entity(ies), including foreign entities
(“Intermediaries”), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall,
directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on
behalf of the Company (“Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the
Ultimate Beneficiaries

46 To the best of our knowledge and belief, no funds (which are material either individually or in the aggregate) have
been received by the Company from any person(s) or entity(ies), including foreign entities (“Funding Parties”),
with the understanding, whether recorded in writing or otherwise, that the Company shall, directly or indirectly,
lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding
Party (“Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries.