⁽¹²⁾ ASSEt|^I°a'^^^⁰NT1NGENT LTflRILITrES rnMTTBICCMT

Provisions involving a substantial degree of estimation in !^^r5^me"^{t are rec}°9^nized «^hen there is a present obligates a resour«s^{Pa eVentS} ^ *'^{S pr0bable that there wil1 be} an outflow of

The company does not have any contingent liability as on the date of Balance Sheet other than below.

0 Finance Guarantee: the Company has given following bank guarantee against loans taken by others from Banks and Financial Institutions and hence the question of terms and conditions prejudicial to the interest of the company does not arise The details are as under:-

The Company has given the following bank guarantee in Joint Capacity against loans taken by others from Banks and Financial

rh^nce' ^the ,^{question of terms} and conditions prejudicial to the company s interest does not arise. The details are as under: -

taSS.^{are neither rec}°^9ni2ed "^or ***** '» the

(¹³) OTHER ACCOUNTING STANDARn-

aI ?,^eEfA^reJ^{0 transact}j^ons relating to AS-S, AS-7, ASM, AS-19, same^{3 & AS}‘^{2 respectlvel}''' separate comments are not given for the

I. The figures in the Balance Sheet and Statement of Profit & Loss have been rounded off to the Lacs and re-grouped whereve? necessary

II. In the opinion of the Board of Directors, the Current Assets are of the coursed business^M **" ^

^111- ^ai^rnh^Cr^a|inⁿ °ⁿru^iX!^{d aSSets} °^{f the com}P^a"V has been provided on to CoCinresTct 2013“ ^t0 rateS PreSCr'^{bed Under Schedule} 11

^W' SceeZ^Rs⁶ 60 oo^eo^Cn°nZ^any ”^h° T™ ^{in receipt of remu}neration exceeding Rs. 60,00,000/- per year if employed throughout the vear

yLTare aZoNows⁰⁰'⁰⁰⁰⁷' ^P*^{r m}°"^{th if employed for the part of}

Additional Regulatory Reauirpmpntc-

VIII. Details of Crypto Currency or Virtual Currency

The Company has neither traded nor invested in Crvoto

T^e2oV^rF T¹ Cr^{ency durin9 the} P^eriod ended on March 31, 2024. Further, the Company has also not received anv

Crvnto r°^r advance.^s from anV P^erson for trading or investing in Crypto Currency or Virtual Currency. ^y

IX. Undisclosed income

During the Period the Company has not surrendered or disclosed as income any transactions not recorded in the books of accounts in the course of tax assessments under the Income ax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act. 1961)

X. Relationship with struck-off companies

The Company does not have any transactions with the companies struck off under section 248 of the Companies Act, 2013 or section 560 of the Companies Act, 1956 during the period year ended on March 31, 2024.

XI. Compliance with numbers of layers of companies

The Company complies with the number of layers of companies by clause 87 of Section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017 for the vear ended on March 31, 2024.

XII. Utilization of borrowed funds and share premium

During the year ended on March 31, 2024 the company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall

rf* -Vu if T -o

(i) dirertly or indirectly lend or invest in other oersons nr entities identified in any manner whatsoever by or on behalf o the company (Ultimate Beneficiaries) or

the EtteBLeflciaries⁶' °^{r the} '^{ike t0} °^{r on behalf of}

(B) During the year ended on March 31, 2024 the comoanv has not received any fund from any person(s) or entity(ies) indu^na foreign entities (Funding Party) with the understanding H recorded in writing or otherwise) that the company shall

0) d(rectiy or indirectly lend or invest in other persons or nt'ties identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

Ultimate'Beneficiaries³"^186, °^r ^ "^ke °^{n behalf} °^{f the}

XIII. The company has not been declared willful defaulter by any bank or financial institutions or government or any government authority.

^ for ^PhoTdinaⁱⁿa⁹n^Sv^hh^V,^e ^ ^{,nitiated n}°^{r pendin}9 ^a9^a^ the company tor folding any benami property under The Benami Transactions

(Prohibition) Act, 1988 (45 of 1988) and rules made thereunder a^SnlTa^rcco°unts⁹ⁿ'^fiCar1t Counting ^Polices" ^and 'Notes' forming part of

CHARTERED ACCOUNTANT^' r° Ý ^b<iha'^f '^{he E}°^ard °^f of

(F.R. No loesZ) ?^{ajesh Power} Services Limited

^ (Formerly known as Rajesh Power Services

Private Limited)

^ ^{CIN: U31300G}J2010PLC059536

PRANAV N c_HAm !^*^ⁿ⁹ R‘ ^Panchal Rajendra B. Patel

proprietor” ^SHAH> DINm0773S2m^ECTOR) in <^DIRECT°«>

M .No. : 033747 (DIN.00773528) (DIN:00137280)

DATE^E 03/^M07^D/2O2S ^{PLACE :} AHMEDABAD

date .03/07/2024 DATE :03/07/2024